Suchergebnisse

The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.

The final Master's work topic in Public Sector Economics is relevant since gender mainstreaming in the budget – is one of guarantees of high economic power. Legislation is insufficient to prevent gender inequality, which is deeply rooted in our society and supports the stereotypical approach to men's and women's roles. The main problem in this work: budget – one of the most important tools in implementing the decisions taken by politicians, that is way the opinion that it is and should be gender-neutral is false and, from a state of economic growth and the country's welfare perspective, costs a lot to society. The research subject is gender-sensitive budget, which may improve the gender analysis of the state budget in the context of resource allocation. The integration of gender aspect in the budget is a process when the the state budget is being considered, in order to determine whether it evaluates different social roles of men and women, and modifications are being suggested in order to implement the actual gender equality. The aim of this work is to demonstrate the importance of gender aspect, when the state budget is being formed. Currently, the allotment of budget in Lithuania does not consider gender, hereby inequality between women and men increases. To achieve the higher mentioned aim the tasks are put in: 1. to lay the analysis of foreign countries and Lithuania in the context of gender equality; 2. to justify the necessity of gender-sensitive budget in Lithuania; 3. to investigate the women's impact on gross domestic product (GDP) in Lithuania; 4. when the anlysis of the state and munivipal budgets is done, to compare their expense in the context of gender aspect; 5. to explore the tax revenue of the state and municipal budgets in the context of gender aspect; 6. to compare the tax burden, that goes to men and women; 7. to analyse the role of gender in large and small and medium business; 8. to investigate the affect of value added tax concession for food on women's economical and social status. Hypotheses in this work: 1. Lithuanian GDP structure does not reflect this important economic sector, as the so-called reproductive economy, which is "responsible" for the reproduction of human potential and for quality of human resources, and in wich value-added is being generated as well. And that brings marked contribution to the country's GDP. Human resource and labor costs remain invisible in the economy, reproductive work remains outside of the country's GDP, it can't be measured and paid; 2. State budget is not gender neutral. The allocation of expenditure affects differently upon women's and men's social and economical status. Herewith, the revenue and expenditure of budget is under the negative influence of gender asymmetry; 3. State and municipal budgets in Lithuania are actually formed in gender philosophy. Gender asymmetry could be seen when the expenditure of national budget is being allocated . In this way, gender inequalities are being kind of encouraged; 4. The existing tax system in Lithuania have unequal impact on women's and men's social-economic situation. Higher tax burden goes to women than men. Methods used in this work: 1. the analysis of data and graphs of the Department of Statistics and the Ministry of Finance; 2. the analysis of the expense and tax revenue of the state and municipal budgets; 3. regression analysis (statistical program Eviews); 4. graphic analysis (Excel). The combination of econometric and economic research parts, has shown that the meat prices, excluding value added tax (supplier prices), does not affect the cash flow of household consumption expenditure for meat. Therefore the benefit of the concession does not reach the end user (a woman), and so it devolves upon on supplier (a man). All of the above hypotheses have been adopted, when the data analysis and research was done. The principal conclusions were that there is obvious gender inequality in the state budget, women pay more taxes and receive lower part of allocations, also the tx concession that is devoted to consumers (women) doesn't "reach" them and sinks in the suppliers (men) profit. The first part is devoted to analyse the theoretical aspects and to describe the gender equality programs that were put in practice in Lithuania and other foreign countries. The second part is devoted to the structural and dynamic analysis in gender aspect of expense of state and municipal budgets in Lithuania. There was also studied women's contribution to GDP in Lithuania. In the third paragraph there was analyzed tax revenue of the national budget and the tax burden on the public and private sectors in gender aspect. In this part with the aid of statistical program Eviews and Excel there has been also analyzed the affect of value added tax concession for food on women's economical and social status.

Earnings are the fundamental determinant of economic welfare for employed individuals, as well as of the potential gain to market employment for those not currently employed. Earnings are important as a social indicator specifically in relation to gender equality. Ten years after the Beijing conference the gender wage gap still exists in the EU labour market. This paper gives a brief review of economic theories and different approaches to explain the wage gap problem and importance of legislation to combat wage discrimination.

Earnings are the fundamental determinant of economic welfare for employed individuals, as well as of the potential gain to market employment for those not currently employed. Earnings are important as a social indicator specifically in relation to gender equality. Ten years after the Beijing conference the gender wage gap still exists in the EU labour market. This paper gives a brief review of economic theories and different approaches to explain the wage gap problem and importance of legislation to combat wage discrimination.

Female entrepreneurship plays a significant role in the improvement of the country's social policies and makes positive changes in the field of gender equality and women economic empowerment. Despite the fact that participation of women in innovation, information technology and social business development is a priority area in the political agenda for women's empowerment in Lithuania and in the European Union, women still face greater barriers to establishing new enterprices, access funds and loans, and be an equal player in the business sector. The principle study areas of this issue are social and economic indicators in Lithuania and across the European Union, social gender roles in family and labour market, innovation policy, social and legal policies. Women entrepreneurs as a research subject are perceived as women innovators, creating successful businesses, leading innovative commercial projects, addressing economic and social situations of major importance to the society. An integrated and inclusive gender equality policy in the business sector should include equal access to business funding and busness networks, improve social security system and legal frameworks, achieve equality in family roles and childcare, and promote women participation in inovative business activitites through improving business skills and level of confidence.

Female entrepreneurship plays a significant role in the improvement of the country's social policies and makes positive changes in the field of gender equality and women economic empowerment. Despite the fact that participation of women in innovation, information technology and social business development is a priority area in the political agenda for women's empowerment in Lithuania and in the European Union, women still face greater barriers to establishing new enterprices, access funds and loans, and be an equal player in the business sector. The principle study areas of this issue are social and economic indicators in Lithuania and across the European Union, social gender roles in family and labour market, innovation policy, social and legal policies. Women entrepreneurs as a research subject are perceived as women innovators, creating successful businesses, leading innovative commercial projects, addressing economic and social situations of major importance to the society. An integrated and inclusive gender equality policy in the business sector should include equal access to business funding and busness networks, improve social security system and legal frameworks, achieve equality in family roles and childcare, and promote women participation in inovative business activitites through improving business skills and level of confidence.

Female entrepreneurship plays a significant role in the improvement of the country's social policies and makes positive changes in the field of gender equality and women economic empowerment. Despite the fact that participation of women in innovation, information technology and social business development is a priority area in the political agenda for women's empowerment in Lithuania and in the European Union, women still face greater barriers to establishing new enterprices, access funds and loans, and be an equal player in the business sector. The principle study areas of this issue are social and economic indicators in Lithuania and across the European Union, social gender roles in family and labour market, innovation policy, social and legal policies. Women entrepreneurs as a research subject are perceived as women innovators, creating successful businesses, leading innovative commercial projects, addressing economic and social situations of major importance to the society. An integrated and inclusive gender equality policy in the business sector should include equal access to business funding and busness networks, improve social security system and legal frameworks, achieve equality in family roles and childcare, and promote women participation in inovative business activitites through improving business skills and level of confidence.

Female entrepreneurship plays a significant role in the improvement of the country's social policies and makes positive changes in the field of gender equality and women economic empowerment. Despite the fact that participation of women in innovation, information technology and social business development is a priority area in the political agenda for women's empowerment in Lithuania and in the European Union, women still face greater barriers to establishing new enterprices, access funds and loans, and be an equal player in the business sector. The principle study areas of this issue are social and economic indicators in Lithuania and across the European Union, social gender roles in family and labour market, innovation policy, social and legal policies. Women entrepreneurs as a research subject are perceived as women innovators, creating successful businesses, leading innovative commercial projects, addressing economic and social situations of major importance to the society. An integrated and inclusive gender equality policy in the business sector should include equal access to business funding and busness networks, improve social security system and legal frameworks, achieve equality in family roles and childcare, and promote women participation in inovative business activitites through improving business skills and level of confidence.

The results of the research show that political participation of women in both analysed countries is relatively low due to social attitudes and difficulties experienced in reconciling political activities with family life and lack of education. Participation of women in the labour market in both countries is characterised by high level of employment and deep horizontal professional segregation. The high level of employment of women is partially related to the necessity determined by the economical situation to contribute to the family's maintenance. Though, for Lithuanian women jobs are also a sphere of self-realization, but the family is a smaller obstacle for participation in the labour market and for making a professional career. In Lithuania professional segregation is much lower. The article comes to the conclusion that existing differences of the status of gender in both countries are related to the influence of patriarchal attitudes, still prevailing gender role stereotypes and practical problems of reconciling work and family life. The better status of Lithuanian women in all the analysed spheres, first of all, is related to the weaker expression of the above-mentioned attitudes and stereotypes. The investigation shows that the main obstacles which impede implementation of gender equality in practice lie in Islamic cultural traditions, which are more favourable for the prevalence of patriarchal attitudes. In order to improve the status of women, it is suggested that more attention be given to education on gender equality and to special means applied at the national level, inducing equal opportunities for both genders.

The results of the research show that political participation of women in both analysed countries is relatively low due to social attitudes and difficulties experienced in reconciling political activities with family life and lack of education. Participation of women in the labour market in both countries is characterised by high level of employment and deep horizontal professional segregation. The high level of employment of women is partially related to the necessity determined by the economical situation to contribute to the family's maintenance. Though, for Lithuanian women jobs are also a sphere of self-realization, but the family is a smaller obstacle for participation in the labour market and for making a professional career. In Lithuania professional segregation is much lower. The article comes to the conclusion that existing differences of the status of gender in both countries are related to the influence of patriarchal attitudes, still prevailing gender role stereotypes and practical problems of reconciling work and family life. The better status of Lithuanian women in all the analysed spheres, first of all, is related to the weaker expression of the above-mentioned attitudes and stereotypes. The investigation shows that the main obstacles which impede implementation of gender equality in practice lie in Islamic cultural traditions, which are more favourable for the prevalence of patriarchal attitudes. In order to improve the status of women, it is suggested that more attention be given to education on gender equality and to special means applied at the national level, inducing equal opportunities for both genders.

The main priority in the labour market of the European Union (EU) and European Employment Strategy (EES) is gender equality and its policy. One of the most fundamental principles of a modern society in the EU, including Lithuania labour market, is the right toequal opportunities to all women and men. Research method applied are comparitive analysis based on the synthesis of official European Community publications, scientific literature and questionaire.

The main priority in the labour market of the European Union (EU) and European Employment Strategy (EES) is gender equality and its policy. One of the most fundamental principles of a modern society in the EU, including Lithuania labour market, is the right toequal opportunities to all women and men. Research method applied are comparitive analysis based on the synthesis of official European Community publications, scientific literature and questionaire.

The main priority in the labour market of the European Union (EU) and European Employment Strategy (EES) is gender equality and its policy. One of the most fundamental principles of a modern society in the EU, including Lithuania labour market, is the right toequal opportunities to all women and men. Research method applied are comparitive analysis based on the synthesis of official European Community publications, scientific literature and questionaire.

The main priority in the labour market of the European Union (EU) and European Employment Strategy (EES) is gender equality and its policy. One of the most fundamental principles of a modern society in the EU, including Lithuania labour market, is the right toequal opportunities to all women and men. Research method applied are comparitive analysis based on the synthesis of official European Community publications, scientific literature and questionaire.