Suchergebnisse

Analysis of relationship between public policy and administration remains one of the most relevant issues in public administration. Normative distinction of public policy and administration seemed to be plausible as proposed to draw a clear line between bureaucrats and politicians in order to avoid corruption, protectionism, bribery. It was argued that such demarcation is justified by the demands of democracy. But the practice has revealed the growing role of bureaucrats in decision-making process, the strengthening relations between politicians and bureaucrats. The traditional normative approach to this relationship has not been prevailing in practice, and formed a need to develop a new model. As a result, the complementarity model was developed by J. H. Svara, however, it has received criticism from the proponents of policy and administration dichotomy model. This article examines formulation assumptions of the policy-administration dichotomy and complementarity models, defines their conceptual content, sets out the limitations of these models, and analyses the complementarity model in the context of public governance reform. The aim of this article is a further problematization of the role of public administration in decision-making process and the legitimacy of this role in the context of modeling of the relationship between public policy and administration. ; Politikos ir administravimo santykių analizė išlieka viena aktualiausių temų viešajame administravime. Normatyvinis politikos ir administravimo atribojimas atrodė prasmingas, nes siūlė nubrėžti aiškią ribą tarp biurokratų ir politikų veiklos, siekiant išvengti korupcijos, protekcionizmo, kyšininkavimo. Buvo manoma, jog tokia atskirtis yra demokratiškai teisinga, tačiau praktikos analizė atskleidė didėjantį biurokratų vaidmenį sprendimų priėmimo procese, stiprėjančius santykius tarp politikų ir biurokratų. Tradicinis normatyvinis šių santykių traktavimas praktikoje neįsitvirtino, todėl iškilo poreikis sukurti naują modelį, kuris pagrįstų ir įteisintų praktikoje vyraujantį jų pobūdį. Tokį modelį sukūrė J. H. Svara. Modelio pavadinimu išreiškiama viešajame sektoriuje įsitvirtinusi santykių praktikos specifika – papildomumas. Tačiau šis modelis susilaukė kritikos iš politikos ir administravimo dichotomijos modelio šalininkų. Šiame straipsnyje analizuojamos politikos ir administravimo dichotomijos bei papildomumo modelių formulavimo prielaidos, apibrėžiamas jų konceptualinis turinys bei nustatomi šių modelių trūkumai, atliekama papildomumo modelio analizė viešojo valdymo reformos aspektu. Šio straipsnio tikslas yra viešojo administravimo vaidmens sprendimų priėmimo procese ir to vaidmens legitimumo tolesnis problematizavimas politikos ir administravimo santykių modeliavimo kontekste.

The article concerns the thematic of evaluation in public management. The purpose of the paper is to analyze the conception and the models of evaluation in public management. There is a study of different types of evaluation approaches and evaluation definitions in the paper, which indicates the idea that there is no common definition of evaluation in public management, because it is strong in the context. Moreover, the implication of evaluation depends on such criteria as evaluation needs, evaluation purpose, typically applied methods, the role of evaluator and others. The paper also provides a discussion on the evaluation in historical perspective and the classification of evaluation models. The article identifies and describes the main evaluation models such as politically controlled studies, objectives orientated evaluations, management information systems, decision orientated evaluations, etc.

The article concerns the thematic of evaluation in public management. The purpose of the paper is to analyze the conception and the models of evaluation in public management. There is a study of different types of evaluation approaches and evaluation definitions in the paper, which indicates the idea that there is no common definition of evaluation in public management, because it is strong in the context. Moreover, the implication of evaluation depends on such criteria as evaluation needs, evaluation purpose, typically applied methods, the role of evaluator and others. The paper also provides a discussion on the evaluation in historical perspective and the classification of evaluation models. The article identifies and describes the main evaluation models such as politically controlled studies, objectives orientated evaluations, management information systems, decision orientated evaluations, etc.

The article concerns the thematic of evaluation in public management. The purpose of the paper is to analyze the conception and the models of evaluation in public management. There is a study of different types of evaluation approaches and evaluation definitions in the paper, which indicates the idea that there is no common definition of evaluation in public management, because it is strong in the context. Moreover, the implication of evaluation depends on such criteria as evaluation needs, evaluation purpose, typically applied methods, the role of evaluator and others. The paper also provides a discussion on the evaluation in historical perspective and the classification of evaluation models. The article identifies and describes the main evaluation models such as politically controlled studies, objectives orientated evaluations, management information systems, decision orientated evaluations, etc.

The article concerns the thematic of evaluation in public management. The purpose of the paper is to analyze the conception and the models of evaluation in public management. There is a study of different types of evaluation approaches and evaluation definitions in the paper, which indicates the idea that there is no common definition of evaluation in public management, because it is strong in the context. Moreover, the implication of evaluation depends on such criteria as evaluation needs, evaluation purpose, typically applied methods, the role of evaluator and others. The paper also provides a discussion on the evaluation in historical perspective and the classification of evaluation models. The article identifies and describes the main evaluation models such as politically controlled studies, objectives orientated evaluations, management information systems, decision orientated evaluations, etc.

The modern form of governance is inseparable from the concepts of accountability and responsibility to society. Politicians, public institutions, public sector employees, supported by taxpayers, must be accountable for their activities and the results of those activities. One form of such accountability is the transparency of financial accounting. According to scientists, transparency is a mandatory feature of a modern democratic state. It allows citizens to see the structure of government and its functions, political and financial goals, and how they are implemented. Lithuania lacks research on transparency in the financial accounting of public institutions. Existing research is on a more theoretical level; there are no papers that examine one specific area of the public sector from a financial accounting transparency perspective. However, it also shows that this type of research is needed in Lithuania. In this paper, the transparency of financial accounting is considered the publication of clear, comprehensible, and periodically provided data on the financial activities of public sector institutions. The object of the research is the financial accounting of public sector institutions. The paper aims to develop and empirically test a model for assessing and ensuring the transparency of financial accounting of public sector institutions. The research results obtained by applying the developed model allow us to assume that public institutions are not inclined to disclose full information on financial management assessment disclosures publicly. This shows the overall estimates of the level of disclosure of financial management assessment by hospitals, as the maximum possible estimate is 5. The results obtained in 2017-2019 show that the highest estimate of the level of disclosure of financial management assessment by hospitals is 3.2. It could also be observed that the level of financial accounting quality in 2017-2019 is high in almost all hospitals except RVPL Hospital in 2017, which did not provide financial statements, activity reports, or other financial information. Assessing the financial accounting quality estimate of the maximum level - 3. The maximum result of financial accounting quality estimate in 2017 reached two hospitals RSL and LSMULKK. In 2018 only RSL and 2019 RSL, LSMULKK and RVUL. An empirical study showed that the model is suitable for assessing the transparency of financial accounting in the context of disclosed and accessible information.

The modern form of governance is inseparable from the concepts of accountability and responsibility to society. Politicians, public institutions, public sector employees, supported by taxpayers, must be accountable for their activities and the results of those activities. One form of such accountability is the transparency of financial accounting. According to scientists, transparency is a mandatory feature of a modern democratic state. It allows citizens to see the structure of government and its functions, political and financial goals, and how they are implemented. Lithuania lacks research on transparency in the financial accounting of public institutions. Existing research is on a more theoretical level; there are no papers that examine one specific area of the public sector from a financial accounting transparency perspective. However, it also shows that this type of research is needed in Lithuania. In this paper, the transparency of financial accounting is considered the publication of clear, comprehensible, and periodically provided data on the financial activities of public sector institutions. The object of the research is the financial accounting of public sector institutions. The paper aims to develop and empirically test a model for assessing and ensuring the transparency of financial accounting of public sector institutions. The research results obtained by applying the developed model allow us to assume that public institutions are not inclined to disclose full information on financial management assessment disclosures publicly. This shows the overall estimates of the level of disclosure of financial management assessment by hospitals, as the maximum possible estimate is 5. The results obtained in 2017-2019 show that the highest estimate of the level of disclosure of financial management assessment by hospitals is 3.2. It could also be observed that the level of financial accounting quality in 2017-2019 is high in almost all hospitals except RVPL Hospital in 2017, which did not provide financial statements, activity reports, or other financial information. Assessing the financial accounting quality estimate of the maximum level - 3. The maximum result of financial accounting quality estimate in 2017 reached two hospitals RSL and LSMULKK. In 2018 only RSL and 2019 RSL, LSMULKK and RVUL. An empirical study showed that the model is suitable for assessing the transparency of financial accounting in the context of disclosed and accessible information.

The modern form of governance is inseparable from the concepts of accountability and responsibility to society. Politicians, public institutions, public sector employees, supported by taxpayers, must be accountable for their activities and the results of those activities. One form of such accountability is the transparency of financial accounting. According to scientists, transparency is a mandatory feature of a modern democratic state. It allows citizens to see the structure of government and its functions, political and financial goals, and how they are implemented. Lithuania lacks research on transparency in the financial accounting of public institutions. Existing research is on a more theoretical level; there are no papers that examine one specific area of the public sector from a financial accounting transparency perspective. However, it also shows that this type of research is needed in Lithuania. In this paper, the transparency of financial accounting is considered the publication of clear, comprehensible, and periodically provided data on the financial activities of public sector institutions. The object of the research is the financial accounting of public sector institutions. The paper aims to develop and empirically test a model for assessing and ensuring the transparency of financial accounting of public sector institutions. The research results obtained by applying the developed model allow us to assume that public institutions are not inclined to disclose full information on financial management assessment disclosures publicly. This shows the overall estimates of the level of disclosure of financial management assessment by hospitals, as the maximum possible estimate is 5. The results obtained in 2017-2019 show that the highest estimate of the level of disclosure of financial management assessment by hospitals is 3.2. It could also be observed that the level of financial accounting quality in 2017-2019 is high in almost all hospitals except RVPL Hospital in 2017, which did not provide financial statements, activity reports, or other financial information. Assessing the financial accounting quality estimate of the maximum level - 3. The maximum result of financial accounting quality estimate in 2017 reached two hospitals RSL and LSMULKK. In 2018 only RSL and 2019 RSL, LSMULKK and RVUL. An empirical study showed that the model is suitable for assessing the transparency of financial accounting in the context of disclosed and accessible information.

The modern form of governance is inseparable from the concepts of accountability and responsibility to society. Politicians, public institutions, public sector employees, supported by taxpayers, must be accountable for their activities and the results of those activities. One form of such accountability is the transparency of financial accounting. According to scientists, transparency is a mandatory feature of a modern democratic state. It allows citizens to see the structure of government and its functions, political and financial goals, and how they are implemented. Lithuania lacks research on transparency in the financial accounting of public institutions. Existing research is on a more theoretical level; there are no papers that examine one specific area of the public sector from a financial accounting transparency perspective. However, it also shows that this type of research is needed in Lithuania. In this paper, the transparency of financial accounting is considered the publication of clear, comprehensible, and periodically provided data on the financial activities of public sector institutions. The object of the research is the financial accounting of public sector institutions. The paper aims to develop and empirically test a model for assessing and ensuring the transparency of financial accounting of public sector institutions. The research results obtained by applying the developed model allow us to assume that public institutions are not inclined to disclose full information on financial management assessment disclosures publicly. This shows the overall estimates of the level of disclosure of financial management assessment by hospitals, as the maximum possible estimate is 5. The results obtained in 2017-2019 show that the highest estimate of the level of disclosure of financial management assessment by hospitals is 3.2. It could also be observed that the level of financial accounting quality in 2017-2019 is high in almost all hospitals except RVPL Hospital in 2017, which did not provide financial statements, activity reports, or other financial information. Assessing the financial accounting quality estimate of the maximum level - 3. The maximum result of financial accounting quality estimate in 2017 reached two hospitals RSL and LSMULKK. In 2018 only RSL and 2019 RSL, LSMULKK and RVUL. An empirical study showed that the model is suitable for assessing the transparency of financial accounting in the context of disclosed and accessible information.

This paper describes a wide range of definitions of the policy agenda, which enables one to have a wider view over the concept of the policy agenda and its contexts. On the one hand, policy agenda-setting is a process that is rather open for participation; on the other hand, it is a complex mechanism of influence. A lot of participants take part in the policy agenda design: mass media, politicians, interest groups, etc. From the classical point of view, formation of the policy agenda is basically influenced by three forces: political parties, interest groups and institutions. The article pays a significant attention to the government as an institution that has to maintain sustainability of the public policy and react to spontaneously discussed issues, and an institution, which maintains resources in a competition with other political actors. Many policy agenda formation models have been criticized for their narrowness; thus, in the perspective of time, models of a single variable have provoked the development of a multi-variable model, which has a more systematic approach, yet was criticized for a synthetic construct. ; Straipsnyje analizuojama viena svarbiausių viešosios politikos proceso dalių – viešosios politikos darbotvarkė. Atskiroms viešosios politikos proceso dalims akademinio dėmesio Lietuvoje nebuvo skiriama, nors viešosios politikos darbotvarkės sudarymas yra vienas stipriausių valdžios ir valdymo instrumentų. Straipsnyje pateikiama viešosios politikos darbotvarkės samprata, aptariami jos formavimo elementai ir modeliai. Plačiau aptariamas Vyriausybės darbotvarkės sudarymas. Šio straipsnio tikslas – suteikti platesnį viešosios politikos darbotvarkės ir jos sudarymo suvokimą bei paskatinti domėjimąsi šia problema Lietuvoje, kaip vienu svarbiausių viešosios politikos procesų etapu. Raktažodžiai: viešosios politikos darbotvarkė; viešosios politikos.

When companies provide information about their financial situation and results for the users of accounting information, we can call it as a type of communication, and a mean of this communication – financial statements – are regulated in many countries, i.e. unified for the purpose to present financial situation of different companies in the same form. Besides, not only each country's accounting is regulated, but international accounting standards, EU directives are issued, which are applicable not for one country, but internationally. There are three levels of accounting regulation: international, national and company's level. Perhaps one of the most important levels – national regulation – is analyzed in this paper. However, while analyzing national accounting regulation, international level couldn't be ignored and it's influence to national accounting regulation is considered as well. The aim of this work was to create a model of accounting regulation and check it's application to Lithuanian conditions, after the analysis of essence, necessity and process of accounting regulation, in accordance with the component parts of this process. Analyzing the necessity questions of accounting regulation, accounting regulation theories, political process of regulation, comparison and interpretation of different foreign authors' literature were used. Coming through the aim of the work a theoretic accounting regulation model was created, using deductive method. For the presentation of qualitative data and other information a schematism was used. To prove an application of the model, case analysis was used with the data of Lithuania. The accounting regulation model was created, showing relevance between accounting regulation demand and supply, inclusive political and technical process. It allows us better understand the participants of this process and their activities. According to Lithuanian conditions the links settled in the accounting regulation model was proved in practice, application and usefulness of the model was presented, elaborating the model in accordance with Lithuanian circumstances. The paper consists of 70 pages. There are 8 tables and 16 pictures in it.

When companies provide information about their financial situation and results for the users of accounting information, we can call it as a type of communication, and a mean of this communication – financial statements – are regulated in many countries, i.e. unified for the purpose to present financial situation of different companies in the same form. Besides, not only each country's accounting is regulated, but international accounting standards, EU directives are issued, which are applicable not for one country, but internationally. There are three levels of accounting regulation: international, national and company's level. Perhaps one of the most important levels – national regulation – is analyzed in this paper. However, while analyzing national accounting regulation, international level couldn't be ignored and it's influence to national accounting regulation is considered as well. The aim of this work was to create a model of accounting regulation and check it's application to Lithuanian conditions, after the analysis of essence, necessity and process of accounting regulation, in accordance with the component parts of this process. Analyzing the necessity questions of accounting regulation, accounting regulation theories, political process of regulation, comparison and interpretation of different foreign authors' literature were used. Coming through the aim of the work a theoretic accounting regulation model was created, using deductive method. For the presentation of qualitative data and other information a schematism was used. To prove an application of the model, case analysis was used with the data of Lithuania. The accounting regulation model was created, showing relevance between accounting regulation demand and supply, inclusive political and technical process. It allows us better understand the participants of this process and their activities. According to Lithuanian conditions the links settled in the accounting regulation model was proved in practice, application and usefulness of the model was presented, elaborating the model in accordance with Lithuanian circumstances. The paper consists of 70 pages. There are 8 tables and 16 pictures in it.

After Lithuania had recovered independence at 1991 and had entered European Union, Lithiania had started to march ahead in various domain, to become modern and similar to the Occident. Simultaneously it can be observable that opnion changes to the family, conjugality, intercourse of couple and children. The State and scientists rarely pay attention to the possible action of mass media in the processes of these problems and to the possible problem of discrepancy of content of mass media and objective of the State to strengthen the family and conjugality. Currently the attention to this point is set. The Object of the Research – to analyse the content of mass media of Lithuania. The Purpose of the Research – to identify how Lithuanian mass media correspond to family model defined in the State Family Policy Concept. The Task of the Research – to explore the content of mass media, to discover what model of family, model of intercourse and the fact of having children is often refered in the content of mass media and to compare the data of research with attitude defined in the State Family Policy Concept. The research is accomplished in the method of content analysis. There was 36 numbers of three weekly Lithuanian magazines of leisure "Gyvenimo būdas", "Stilius" and "Žmonės" examined. The results of the Research reveal that the model of family is understable mostly like defined in the State Family Policy Concept, but there the group of people is named differently in the content of mass media also. Sometime the unmarried couple with children, unmarried couple or single mother are named like family. Also the Research reveal that the conjugality and children is devaluated in the content of mass media: cohabitation, divorces and the choice of couple to have one or two children or don't them have totally are justifiable, accepted and considered normal and sometimes required in recently. These facts correspond the processes of transformation of the family and the major attention to the individuality and the liberty of a person. Therefore the children and sometimes the marriage are considered certain disadvantage to the person. The conclusion of The Research is that the mass media propagate the model of family and the attitude to the marriage and the children contradictory to the attitude and the objectives of State Family Policy Concept. Therefore the State have to appoint the considerable attention to the content of mass media for avoid the realization ineffectual of State Family Policy Concept.

After Lithuania had recovered independence at 1991 and had entered European Union, Lithiania had started to march ahead in various domain, to become modern and similar to the Occident. Simultaneously it can be observable that opnion changes to the family, conjugality, intercourse of couple and children. The State and scientists rarely pay attention to the possible action of mass media in the processes of these problems and to the possible problem of discrepancy of content of mass media and objective of the State to strengthen the family and conjugality. Currently the attention to this point is set. The Object of the Research – to analyse the content of mass media of Lithuania. The Purpose of the Research – to identify how Lithuanian mass media correspond to family model defined in the State Family Policy Concept. The Task of the Research – to explore the content of mass media, to discover what model of family, model of intercourse and the fact of having children is often refered in the content of mass media and to compare the data of research with attitude defined in the State Family Policy Concept. The research is accomplished in the method of content analysis. There was 36 numbers of three weekly Lithuanian magazines of leisure "Gyvenimo būdas", "Stilius" and "Žmonės" examined. The results of the Research reveal that the model of family is understable mostly like defined in the State Family Policy Concept, but there the group of people is named differently in the content of mass media also. Sometime the unmarried couple with children, unmarried couple or single mother are named like family. Also the Research reveal that the conjugality and children is devaluated in the content of mass media: cohabitation, divorces and the choice of couple to have one or two children or don't them have totally are justifiable, accepted and considered normal and sometimes required in recently. These facts correspond the processes of transformation of the family and the major attention to the individuality and the liberty of a person. Therefore the children and sometimes the marriage are considered certain disadvantage to the person. The conclusion of The Research is that the mass media propagate the model of family and the attitude to the marriage and the children contradictory to the attitude and the objectives of State Family Policy Concept. Therefore the State have to appoint the considerable attention to the content of mass media for avoid the realization ineffectual of State Family Policy Concept.

Models of Taxation of Legal Persons This Master's thesis examines the models of taxation of legal persons (tax systems). The main purpose of company formation is profit-making, which is why corporate taxation is considered in the context of corporate tax. The tax burden on labor distinguishes between these tax systems for legal persons. First of all, there are two levels of taxation that exist in many countries that have opted for the classic tax system (including Lithuania). The company's initial taxation on profits is analyzed in detail, analyzing the main element of the tax: base, rate, applicable benefits and exemptions. Second-level taxation of dividends paid to shareholders is also analyzed. This model of taxation is often for generating double economic taxation, i.e. taxing the same income twice, Therefore, the link between corporation tax and personal income tax also deserves attention. In cases where a shareholder of a compnay is a legal person, it may benefit from certain advantages grabted by the legislator ("participation exemption rule", loss carry-forward, etc.). However, when a natural person pays dividends, personal income tax is levied on all dividens received, regardless of the numbuber os shares held, their retention, etc. The question therefore arises whether the shareholders of the company, i.e. natural and legal persons are taxed in the same way. As a result, fictitious, interdependent structures may be created with the primary objective of tax avoidance. Therefore, the thesis also analyzes the Institute of Corporate Taxation. It also distinguishes between the single-level taxation model, which is established in only few countries. The main difference between this model and the classical system is the period of tax liability, i.e. corporation tax is levied only on the profits distributed by the company. However, the question arise whether the difference in this model is not merely theoretical or whether the tax burden is lower than in countries with a classical tax system. In order to find out the main differences between these systems, the Estonian tax system is analyzed in detail, revealing the main elements of the tax, its advantages and disadvantages.