Suchergebnisse

In recent years, Lithuania has been perfectly satisfying the convergence criteria for the national debt and the budget deficit, i.e. has not exceeded the settled 60 percent and 3 percent respectively of the reference values of the Maastricht Agreement. On the other hand, recently it has been more and more frequently noticed in the economist forums that the aspects of the country's borrowing are sufficiently problematic and an increase in the fiscal deficit seems inevitable at an early date, thus actually it will not be easy to shape fiscal policy. Taking into consideration the defined problematic arguments in terms of the state financial stability, it is relevant to analyse the tendencies of meeting the above mentioned criteria and the essential factors influencing them, to evaluate involvement with other macroeconomical indices which would help to disclose problematic aspects, possible ways of problem solution and to avoid the risk of not repeatedly becoming a full member of EVS in future. In order to investigate stability of Lithuanian economic convergence in the context of the fiscal provisions of the Maastricht Agreement, the article presents a conception of convergence and outlines possible ways of its cognizance and evaluation in terms of macroeconomical theory and the Maastricht Agreement. The analysis of the debt of the government sector and the budget deficit as well as of the tendencies of variation in percent indices compared to the GDP revealed the characteristics of the situation and the spread of the latter, cohesion was evaluated by applying regression analysis. [.].

After Lithuania became the member of EU national regional policy and EU regional development policy are formed and realized. EU regional development policy displays support of EU structural funds and has meaning to all county regional development. Structural funds support is given to reduce economic and social differences of separate states and their regions and increase development of not so well developed regions. In Lithuania it is important ES support use by purpose: it should strengthen confidence of democratic country of population. In 2004-2006 it is noticeable that projects supported by European Union are concentrated in the biggest cities, not in remote ones. Though in the view of the EU Structural funds Lithuania is a single region, however in the lower level, i.e. within the country, structural finance distribute not gradually. According to this, it is important to observe how runs reclaiming of structural finance in the second financing period – 2007-2013 and give suggestions how reclaiming should be more effective. There is not done any detailed research about effective appliance of EU structural funds and influence to Lithuania harmonious development in the country. Structural support is doing positive changes for all development of Lithuania, independent of region aspects is included or not. Positive changes display through influence to harmonious development criterions (employment, development of technology, knowledge society development, etc.) and efficient theirs vicissitude. In 2004-2006 efficient appliance of EU support is characterized by education and qualification perfection and new facilities development in the country.

After Lithuania became the member of EU national regional policy and EU regional development policy are formed and realized. EU regional development policy displays support of EU structural funds and has meaning to all county regional development. Structural funds support is given to reduce economic and social differences of separate states and their regions and increase development of not so well developed regions. In Lithuania it is important ES support use by purpose: it should strengthen confidence of democratic country of population. In 2004-2006 it is noticeable that projects supported by European Union are concentrated in the biggest cities, not in remote ones. Though in the view of the EU Structural funds Lithuania is a single region, however in the lower level, i.e. within the country, structural finance distribute not gradually. According to this, it is important to observe how runs reclaiming of structural finance in the second financing period – 2007-2013 and give suggestions how reclaiming should be more effective. There is not done any detailed research about effective appliance of EU structural funds and influence to Lithuania harmonious development in the country. Structural support is doing positive changes for all development of Lithuania, independent of region aspects is included or not. Positive changes display through influence to harmonious development criterions (employment, development of technology, knowledge society development, etc.) and efficient theirs vicissitude. In 2004-2006 efficient appliance of EU support is characterized by education and qualification perfection and new facilities development in the country.

ŽELIONYTĖ, Laura. (2006) Health Insurance System of the Republic of Lithuania and its financing problems. MBA, Graduation Paper. Kaunas: Vilnius University, Kaunas Faculty of Humanities, Department of Finance and Accounting, 90 p. S U M M A R Y Master's final work is written in Lithuanian and consist of 90 pages, 24 figures, 12 tables, 42 references, 4 annexes. Key words: health insurance, compulsory health insurance, additional (voluntary) health insurance, health insurance payments, Territorial Patients Funds, National Patient's Fund, Compulsory Health Insurance Fund Budget. Research object - Health insurance system in Lithuania and its financing problems. Research subject – health insurance. Research aim – to evaluate problems of health insurance system and to present its development in perspective. Objectives: to analyze the theoretical aspects of health insurance; to evaluate the development of health insurance system in Lithuania; to fulfil the analysis of the accumulation of the income of Compulsory Health Insurance Fund Budget and distribution of the already accumulative finance; to define the factors determining the variations of income and expense; to provide the recommendations for the development of health insurance system in Lithuania. Research methods: analysis and synthesis of literature, logical analysis and synthesis, vertical analysis, methods of graphic modelling and forecast calculations. After analysing the legislation of the Republic of Lithuania, scientific research works by various authors on the subject of health insurance system in Lithuania, the analysis and evaluation of health insurance system as well as recommendations for the development of health insurance system were performed.

ŽELIONYTĖ, Laura. (2006) Health Insurance System of the Republic of Lithuania and its financing problems. MBA, Graduation Paper. Kaunas: Vilnius University, Kaunas Faculty of Humanities, Department of Finance and Accounting, 90 p. S U M M A R Y Master's final work is written in Lithuanian and consist of 90 pages, 24 figures, 12 tables, 42 references, 4 annexes. Key words: health insurance, compulsory health insurance, additional (voluntary) health insurance, health insurance payments, Territorial Patients Funds, National Patient's Fund, Compulsory Health Insurance Fund Budget. Research object - Health insurance system in Lithuania and its financing problems. Research subject – health insurance. Research aim – to evaluate problems of health insurance system and to present its development in perspective. Objectives: to analyze the theoretical aspects of health insurance; to evaluate the development of health insurance system in Lithuania; to fulfil the analysis of the accumulation of the income of Compulsory Health Insurance Fund Budget and distribution of the already accumulative finance; to define the factors determining the variations of income and expense; to provide the recommendations for the development of health insurance system in Lithuania. Research methods: analysis and synthesis of literature, logical analysis and synthesis, vertical analysis, methods of graphic modelling and forecast calculations. After analysing the legislation of the Republic of Lithuania, scientific research works by various authors on the subject of health insurance system in Lithuania, the analysis and evaluation of health insurance system as well as recommendations for the development of health insurance system were performed.

The improvement of public finances is an important issue for any country's development. This content is changing public sector and sustainability of citizens environment; therefore, much attention is paid to the widespread improvement of financial research. In addition, activities may be organized in connection with applicable higher education programs. On the other hand, education in the field of financial management in different countries is interpreted differently. It has become increasingly important that such a discussion does not directly contribute to the overall development of financial education in recent years. One of the possible ways to handle personal finances in various economic conditions may be to change the attitude of students to the knowledge provided by universities. Young people should be supported by financial education included in their study programs. Proper management of these programs helps to improve the educational process and their economic ituation. Ultimately, the best way to determine the tax paid by individuals and legal entities could be called their rate of tax burden. However, an ordinary citizen who lives only from the income related to labor relations and has a higher tax burden may be a more important problem. Another key objective of the paper is to disclose how citizens perceive taxation and public spending. The objective of the paper is to show the impact of the tax incidence in Lithuania during the last decade. Thus, we can consider almost doubled increase in the burden of direct taxes compared with the officially declared average tax burden of the country. Nonetheless, an additional tax burden includes hidden taxes related to payments from the individuals' total income. On the average, the tax burden for an ordinary worker can be about two-thirds of his/her gross annual income. The perception of the tax burden can lead every citizen of the country to be responsible for all the actions of public servants and budget planning processes. Raising government revenues is often difficult due to the use of the concept of fixed costs for public sector when a person directly pays additional payments for most public sector services. Thus, the confusion of terms is quite constant showing the need for literacy in public finance. In recent years, the accredited tax burden of Lithuania has been more than thirty per cent of the country's nominal gross domestic product. However, political leaders and experts suggest plans for increasing Lithuania's tax burden. Besides, there was a critical error concerning contributions to social insurance and compulsory health insurance funds. Fortunately, in 2018, the national budget included social payments in the budget revenues.

The improvement of public finances is an important issue for any country's development. This content is changing public sector and sustainability of citizens environment; therefore, much attention is paid to the widespread improvement of financial research. In addition, activities may be organized in connection with applicable higher education programs. On the other hand, education in the field of financial management in different countries is interpreted differently. It has become increasingly important that such a discussion does not directly contribute to the overall development of financial education in recent years. One of the possible ways to handle personal finances in various economic conditions may be to change the attitude of students to the knowledge provided by universities. Young people should be supported by financial education included in their study programs. Proper management of these programs helps to improve the educational process and their economic ituation. Ultimately, the best way to determine the tax paid by individuals and legal entities could be called their rate of tax burden. However, an ordinary citizen who lives only from the income related to labor relations and has a higher tax burden may be a more important problem. Another key objective of the paper is to disclose how citizens perceive taxation and public spending. The objective of the paper is to show the impact of the tax incidence in Lithuania during the last decade. Thus, we can consider almost doubled increase in the burden of direct taxes compared with the officially declared average tax burden of the country. Nonetheless, an additional tax burden includes hidden taxes related to payments from the individuals' total income. On the average, the tax burden for an ordinary worker can be about two-thirds of his/her gross annual income. The perception of the tax burden can lead every citizen of the country to be responsible for all the actions of public servants and budget planning processes. Raising government revenues is often difficult due to the use of the concept of fixed costs for public sector when a person directly pays additional payments for most public sector services. Thus, the confusion of terms is quite constant showing the need for literacy in public finance. In recent years, the accredited tax burden of Lithuania has been more than thirty per cent of the country's nominal gross domestic product. However, political leaders and experts suggest plans for increasing Lithuania's tax burden. Besides, there was a critical error concerning contributions to social insurance and compulsory health insurance funds. Fortunately, in 2018, the national budget included social payments in the budget revenues.

The improvement of public finances is an important issue for any country's development. This content is changing public sector and sustainability of citizens environment; therefore, much attention is paid to the widespread improvement of financial research. In addition, activities may be organized in connection with applicable higher education programs. On the other hand, education in the field of financial management in different countries is interpreted differently. It has become increasingly important that such a discussion does not directly contribute to the overall development of financial education in recent years. One of the possible ways to handle personal finances in various economic conditions may be to change the attitude of students to the knowledge provided by universities. Young people should be supported by financial education included in their study programs. Proper management of these programs helps to improve the educational process and their economic ituation. Ultimately, the best way to determine the tax paid by individuals and legal entities could be called their rate of tax burden. However, an ordinary citizen who lives only from the income related to labor relations and has a higher tax burden may be a more important problem. Another key objective of the paper is to disclose how citizens perceive taxation and public spending. The objective of the paper is to show the impact of the tax incidence in Lithuania during the last decade. Thus, we can consider almost doubled increase in the burden of direct taxes compared with the officially declared average tax burden of the country. Nonetheless, an additional tax burden includes hidden taxes related to payments from the individuals' total income. On the average, the tax burden for an ordinary worker can be about two-thirds of his/her gross annual income. The perception of the tax burden can lead every citizen of the country to be responsible for all the actions of public servants and budget planning processes. Raising government revenues is often difficult due to the use of the concept of fixed costs for public sector when a person directly pays additional payments for most public sector services. Thus, the confusion of terms is quite constant showing the need for literacy in public finance. In recent years, the accredited tax burden of Lithuania has been more than thirty per cent of the country's nominal gross domestic product. However, political leaders and experts suggest plans for increasing Lithuania's tax burden. Besides, there was a critical error concerning contributions to social insurance and compulsory health insurance funds. Fortunately, in 2018, the national budget included social payments in the budget revenues.

The improvement of public finances is an important issue for any country's development. This content is changing public sector and sustainability of citizens environment; therefore, much attention is paid to the widespread improvement of financial research. In addition, activities may be organized in connection with applicable higher education programs. On the other hand, education in the field of financial management in different countries is interpreted differently. It has become increasingly important that such a discussion does not directly contribute to the overall development of financial education in recent years. One of the possible ways to handle personal finances in various economic conditions may be to change the attitude of students to the knowledge provided by universities. Young people should be supported by financial education included in their study programs. Proper management of these programs helps to improve the educational process and their economic ituation. Ultimately, the best way to determine the tax paid by individuals and legal entities could be called their rate of tax burden. However, an ordinary citizen who lives only from the income related to labor relations and has a higher tax burden may be a more important problem. Another key objective of the paper is to disclose how citizens perceive taxation and public spending. The objective of the paper is to show the impact of the tax incidence in Lithuania during the last decade. Thus, we can consider almost doubled increase in the burden of direct taxes compared with the officially declared average tax burden of the country. Nonetheless, an additional tax burden includes hidden taxes related to payments from the individuals' total income. On the average, the tax burden for an ordinary worker can be about two-thirds of his/her gross annual income. The perception of the tax burden can lead every citizen of the country to be responsible for all the actions of public servants and budget planning processes. Raising government revenues is often difficult due to the use of the concept of fixed costs for public sector when a person directly pays additional payments for most public sector services. Thus, the confusion of terms is quite constant showing the need for literacy in public finance. In recent years, the accredited tax burden of Lithuania has been more than thirty per cent of the country's nominal gross domestic product. However, political leaders and experts suggest plans for increasing Lithuania's tax burden. Besides, there was a critical error concerning contributions to social insurance and compulsory health insurance funds. Fortunately, in 2018, the national budget included social payments in the budget revenues.

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Fundamental changes in public sector institutions management of the last few decades, related to the new public management and the principles of good governance, conditioned a need for an accounting reform in public finance (Brusca, Montesinos, 2010). When these reforms started governments had to move to accounting management based on the principle of accrual and prepare financial reports that: 1)give more precise information, 2) provide basis for financial situation analysis and evaluation of public sector subjects, 3) create preconditions for comparison of financial situation analysis and financial results, 4) provide the users of financial reports with a possibility to make more effective decisions on the use and management of resources. [.]

Many of today's enterprise computing systems are powered by distributed object middleware. Such systems, which are common in industries such as telecommunications, finance, manufacturing, and government, often support applications that are critical to particular business operations. Because of this, distributed object middleware is often held to stringent performance, reliability, and availability requirements. Fortunately, modern approaches have no problem meeting or exceeding these requirements. The goal of this research was to familiarize with middleware technology especially with CORBA, Microsoft .NET Remoting and Microsoft .NET Web Services. In experimental part was proved that the most efficient technology is Microsoft .NET Remoting with TCP protocol. That means our choice was correct during development of our project "Cool Test Tool".

Many of today's enterprise computing systems are powered by distributed object middleware. Such systems, which are common in industries such as telecommunications, finance, manufacturing, and government, often support applications that are critical to particular business operations. Because of this, distributed object middleware is often held to stringent performance, reliability, and availability requirements. Fortunately, modern approaches have no problem meeting or exceeding these requirements. The goal of this research was to familiarize with middleware technology especially with CORBA, Microsoft .NET Remoting and Microsoft .NET Web Services. In experimental part was proved that the most efficient technology is Microsoft .NET Remoting with TCP protocol. That means our choice was correct during development of our project "Cool Test Tool".