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The article addresses a range of problems relating to qualifying crimes against economic and financial management. The analysis of the said issues starts with a brief overview of the development of Lithuania's legislation regulating criminal responsibility for crimes against economic and financial management, as well as preconditions for adopting currently existing laws. Further, the article deals with specific aspects of the qualification of crimes against economic and financial management such as separation of crimes from administrative offences, disclosing the content of qualifying characteristics, blanket nature of norms, etc. The author maintains that one of the main reasons leading to problems of qualification is the absence in certain cases of a clear-cut content of legal provisions. While working out the norms of criminal law, the legislator sometimes take no regard of the existing legal provisions in Administrative Law. In addition, there are no well-formulated and clear criminalisation and decriminalisation criteria of the activities qualified as crimes against economic and financial management.

The article addresses a range of problems relating to qualifying crimes against economic and financial management. The analysis of the said issues starts with a brief overview of the development of Lithuania's legislation regulating criminal responsibility for crimes against economic and financial management, as well as preconditions for adopting currently existing laws. Further, the article deals with specific aspects of the qualification of crimes against economic and financial management such as separation of crimes from administrative offences, disclosing the content of qualifying characteristics, blanket nature of norms, etc. The author maintains that one of the main reasons leading to problems of qualification is the absence in certain cases of a clear-cut content of legal provisions. While working out the norms of criminal law, the legislator sometimes take no regard of the existing legal provisions in Administrative Law. In addition, there are no well-formulated and clear criminalisation and decriminalisation criteria of the activities qualified as crimes against economic and financial management.

A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.

A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.

A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.

A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.

Over the years, the various enlargements have transformed the EU into a more and more heterogeneous group of countries with significant economic imbalances. The financial instrument of the EU regional policy – structural support is used to seek for the economic and social cohesion of regions. It is characteristic for small and medium sized enterprises to act at regional, not national or international, level. The aim of this article is to analyse one kind of structural support, – that is support for business development. The object of the article is the priorities of 1 objective and 2 objective regional development programs of 15 Member states for the programming period of 2000-2006 and Lithuanian Single programming document. The review of the results of structural support for business development during the programming period of 1994-1999 enables to analyse the opportunities for business enterprises to get structural support and to evaluate the impact of structural support for business on region's development. The structural support is designated to increase the competitiveness of enterprises. Direct and indirect support is rendered to business enterprises: financial support for enterprises, financial engineering, business consulting services, innovation and new technologies, special training services, improvement of physical infrastructure, and etc. Financial support for business development helped many enterprises to implement planned projects and develop a system of services for their businesses. It also created and saved many jobs. Competitive enterprises are able to stand the competition in the single market. As a result, successful activities of enterprises influence GDP growth, it also provides stable income for workers. This leads to economic and social cohesion of regions.[.].

Over the years, the various enlargements have transformed the EU into a more and more heterogeneous group of countries with significant economic imbalances. The financial instrument of the EU regional policy – structural support is used to seek for the economic and social cohesion of regions. It is characteristic for small and medium sized enterprises to act at regional, not national or international, level. The aim of this article is to analyse one kind of structural support, – that is support for business development. The object of the article is the priorities of 1 objective and 2 objective regional development programs of 15 Member states for the programming period of 2000-2006 and Lithuanian Single programming document. The review of the results of structural support for business development during the programming period of 1994-1999 enables to analyse the opportunities for business enterprises to get structural support and to evaluate the impact of structural support for business on region's development. The structural support is designated to increase the competitiveness of enterprises. Direct and indirect support is rendered to business enterprises: financial support for enterprises, financial engineering, business consulting services, innovation and new technologies, special training services, improvement of physical infrastructure, and etc. Financial support for business development helped many enterprises to implement planned projects and develop a system of services for their businesses. It also created and saved many jobs. Competitive enterprises are able to stand the competition in the single market. As a result, successful activities of enterprises influence GDP growth, it also provides stable income for workers. This leads to economic and social cohesion of regions.[.].

Over the years, the various enlargements have transformed the EU into a more and more heterogeneous group of countries with significant economic imbalances. The financial instrument of the EU regional policy – structural support is used to seek for the economic and social cohesion of regions. It is characteristic for small and medium sized enterprises to act at regional, not national or international, level. The aim of this article is to analyse one kind of structural support, – that is support for business development. The object of the article is the priorities of 1 objective and 2 objective regional development programs of 15 Member states for the programming period of 2000-2006 and Lithuanian Single programming document. The review of the results of structural support for business development during the programming period of 1994-1999 enables to analyse the opportunities for business enterprises to get structural support and to evaluate the impact of structural support for business on region's development. The structural support is designated to increase the competitiveness of enterprises. Direct and indirect support is rendered to business enterprises: financial support for enterprises, financial engineering, business consulting services, innovation and new technologies, special training services, improvement of physical infrastructure, and etc. Financial support for business development helped many enterprises to implement planned projects and develop a system of services for their businesses. It also created and saved many jobs. Competitive enterprises are able to stand the competition in the single market. As a result, successful activities of enterprises influence GDP growth, it also provides stable income for workers. This leads to economic and social cohesion of regions.[.].

The article provides the analysis of market development of commercial property constructions, trends, regularities, optimal site locations, characteristics of constructive choosing of combinations, of the main financial investment indices after change of political, economical and social relationships in the East Europe. The overview of the main modern investment requirements important for construction of commercial objects in order to get the maximum profit for exploitation thereof is provided. The models of choosing such indices as market research, site location, constructive combinations, financing of commercial objects are provided. It is emphasized that multiple criteria decision methods are most suitable and particularly ELECTRE III for research and valuation of investment project alternatives of commercial objects is singled out.

The article provides the analysis of market development of commercial property constructions, trends, regularities, optimal site locations, characteristics of constructive choosing of combinations, of the main financial investment indices after change of political, economical and social relationships in the East Europe. The overview of the main modern investment requirements important for construction of commercial objects in order to get the maximum profit for exploitation thereof is provided. The models of choosing such indices as market research, site location, constructive combinations, financing of commercial objects are provided. It is emphasized that multiple criteria decision methods are most suitable and particularly ELECTRE III for research and valuation of investment project alternatives of commercial objects is singled out.

Lithuania faces difficult dilemmas in the field of old age security. Aging population, weak bonds between current wages, salaries and amount of (size of) future pensions causes certain dissatisfactions and risks. They alongside with the pressure of certain interest groups which are interested in possibility to enter financial flows and to take benefits from partial privatization of these flows create certain gnoseological, political and ideological climate surrounding the issue of pension reform. In these circumstances the use of neutral, scientific approach would be helpful. Together with more open, comprehensive, democratic discourse it would add to the rationality, prudence of the decisions concerning the issue. Author of the article argues that the currently functioning pay-as-you-go (PAYG) system together with some shortcomings have its advantages which should not be neglected in the discussion on the pension reforms. On the other hand private pension system based on individual accumulation is not so advantages and effective as its portrayed by its proponents. It is connected with rather high risk both for individuals and for state. The danger of loss of money in the financial markets in case of downfall of the value of securities and the threat to budgetary stability of the country are two major reasons to refrain from overly enthusiastic attitudes towards private, especially mandatory, pension funds. The experience of Argentina, Hungary, Poland should caution us against impulsive, non-comprehensive decision. West European and especially Scandinavian pattern could serve us a good service.

Lithuania faces difficult dilemmas in the field of old age security. Aging population, weak bonds between current wages, salaries and amount of (size of) future pensions causes certain dissatisfactions and risks. They alongside with the pressure of certain interest groups which are interested in possibility to enter financial flows and to take benefits from partial privatization of these flows create certain gnoseological, political and ideological climate surrounding the issue of pension reform. In these circumstances the use of neutral, scientific approach would be helpful. Together with more open, comprehensive, democratic discourse it would add to the rationality, prudence of the decisions concerning the issue. Author of the article argues that the currently functioning pay-as-you-go (PAYG) system together with some shortcomings have its advantages which should not be neglected in the discussion on the pension reforms. On the other hand private pension system based on individual accumulation is not so advantages and effective as its portrayed by its proponents. It is connected with rather high risk both for individuals and for state. The danger of loss of money in the financial markets in case of downfall of the value of securities and the threat to budgetary stability of the country are two major reasons to refrain from overly enthusiastic attitudes towards private, especially mandatory, pension funds. The experience of Argentina, Hungary, Poland should caution us against impulsive, non-comprehensive decision. West European and especially Scandinavian pattern could serve us a good service.

The publication was compiled to provide the Lithuanian reader with a comprehensive understanding of gender responsive economic initiatives. It provides a conceptual and theoretical framework, traces the evolution of work in this area, shows how gender economics and gender analysis have been used as a tool of a more efficient allocation of economic resources. The article outlines and discusses the main gender problems and their impact into the government economic policy not only on the micro– but on the macro level too. It is the discussion about the gender responsive budget, trade liberalisation and gender impact into the trade liberalisation and gender responsive financial policy. The author concludes the integration and implementation of the gender analysis into the Lithuanian government economic policy could accelerate the sustainable economic growth and soften the consequences of globalisation process.

The publication was compiled to provide the Lithuanian reader with a comprehensive understanding of gender responsive economic initiatives. It provides a conceptual and theoretical framework, traces the evolution of work in this area, shows how gender economics and gender analysis have been used as a tool of a more efficient allocation of economic resources. The article outlines and discusses the main gender problems and their impact into the government economic policy not only on the micro– but on the macro level too. It is the discussion about the gender responsive budget, trade liberalisation and gender impact into the trade liberalisation and gender responsive financial policy. The author concludes the integration and implementation of the gender analysis into the Lithuanian government economic policy could accelerate the sustainable economic growth and soften the consequences of globalisation process.