In recent years, interest in no financial performance measures has grown, as evidenced by the large number of literature investigating balanced scorecard, value based management, total quality. The increased attention to no financial measurement reflects increased requirement of information for managing and decision making processes because of strong competition, constantly changing environment of organization. Those processes are based on organizations' relations with an environment. The dimensions that lead to the deeper analysis of relations between performance measurement system and environment of organization are very important for today organizations. According to this aspect, it could be stated that performance measurement system (PMS) which covers financial and no financial measurement and fits with environment of organization should be critical for today's organizations and need deeper and continue researches. [.]
SUMMARY Collective Security: Theory and Practice The origins of collective security are found in the theories of "eternal peace", and the first time in practice collective security have been realized in XIX century. Traditional conception defines collective security as universal or regional system, which is created to react collectively in the situation when one of the member states is attacked by other member. At present universal collective security system is realized through United Nations. The main purpose of United Nations is to maintain international peace and security. Collective security is one of the ways to maintain international peace and security. The mechanism of collective security is invoked to deal with situations, which are threats to the peace, acts of aggression or other breaches of the peace. Traditionally collective security was orientated to deal with situations, which involved the use of force. However in practice this has been modified. UN Security Council enjoys wide discretion – it can decide which situations should be regarded as threats to the peace, acts of aggression or other breaches of the peace. As the practice shows Security Council had invoked and decided to use collective measures also in situations which involved not only the use of force. Security Council decides which collective security measures should be used in order to maintain international peace and security. In practice Security Council developed and used great variety of collective measures – embargo, limitations of international travels, prohibitions of certain financial operations, military enforcement actions and etc. Modern mechanism of collective security is characterized by decentralization; military resources are given on ad hoc basis, therefore it strongly depends on member states' solidarity and willingness to act. The newest tendencies suggest modifying collective security. It is suggested that poverty, epidemics, serious environmental problems should be regarded as "threat to peace" and therefore those situations should be dealt through the measures of collective security. International law experts point to the risk that the extended conception of collective security could negatively affect the sovereignty of member states. For example, there might be the increased number of interventions to states through the boarder understanding of collective security. However at present day neither the doctrine, nor the opinio juris of states fully supports such a broad interpretation of collective security.
SUMMARY Collective Security: Theory and Practice The origins of collective security are found in the theories of "eternal peace", and the first time in practice collective security have been realized in XIX century. Traditional conception defines collective security as universal or regional system, which is created to react collectively in the situation when one of the member states is attacked by other member. At present universal collective security system is realized through United Nations. The main purpose of United Nations is to maintain international peace and security. Collective security is one of the ways to maintain international peace and security. The mechanism of collective security is invoked to deal with situations, which are threats to the peace, acts of aggression or other breaches of the peace. Traditionally collective security was orientated to deal with situations, which involved the use of force. However in practice this has been modified. UN Security Council enjoys wide discretion – it can decide which situations should be regarded as threats to the peace, acts of aggression or other breaches of the peace. As the practice shows Security Council had invoked and decided to use collective measures also in situations which involved not only the use of force. Security Council decides which collective security measures should be used in order to maintain international peace and security. In practice Security Council developed and used great variety of collective measures – embargo, limitations of international travels, prohibitions of certain financial operations, military enforcement actions and etc. Modern mechanism of collective security is characterized by decentralization; military resources are given on ad hoc basis, therefore it strongly depends on member states' solidarity and willingness to act. The newest tendencies suggest modifying collective security. It is suggested that poverty, epidemics, serious environmental problems should be regarded as "threat to peace" and therefore those situations should be dealt through the measures of collective security. International law experts point to the risk that the extended conception of collective security could negatively affect the sovereignty of member states. For example, there might be the increased number of interventions to states through the boarder understanding of collective security. However at present day neither the doctrine, nor the opinio juris of states fully supports such a broad interpretation of collective security.
Chapter focuses on various atypical forms of employment – fixed-term, TAW, undeclared work as well as so called 'very atypical forms of employment' – and their developments in different EU Member States as well as policy debate around the atypical forms of employment. In recent years, the share of employees working under atypical forms of employment in EU Member States either increased or remained unchanged. Events in 2015 reflect the eclectic nature of approaches to this matter, with measures ranging from those that encourage flexibility (Latvia and Norway) to those that seek to combat abuse of atypical contracts (Sweden).
Chapter focuses on various atypical forms of employment – fixed-term, TAW, undeclared work as well as so called 'very atypical forms of employment' – and their developments in different EU Member States as well as policy debate around the atypical forms of employment. In recent years, the share of employees working under atypical forms of employment in EU Member States either increased or remained unchanged. Events in 2015 reflect the eclectic nature of approaches to this matter, with measures ranging from those that encourage flexibility (Latvia and Norway) to those that seek to combat abuse of atypical contracts (Sweden).
Chapter focuses on various atypical forms of employment – fixed-term, TAW, undeclared work as well as so called 'very atypical forms of employment' – and their developments in different EU Member States as well as policy debate around the atypical forms of employment. In recent years, the share of employees working under atypical forms of employment in EU Member States either increased or remained unchanged. Events in 2015 reflect the eclectic nature of approaches to this matter, with measures ranging from those that encourage flexibility (Latvia and Norway) to those that seek to combat abuse of atypical contracts (Sweden).
Chapter focuses on various atypical forms of employment – fixed-term, TAW, undeclared work as well as so called 'very atypical forms of employment' – and their developments in different EU Member States as well as policy debate around the atypical forms of employment. In recent years, the share of employees working under atypical forms of employment in EU Member States either increased or remained unchanged. Events in 2015 reflect the eclectic nature of approaches to this matter, with measures ranging from those that encourage flexibility (Latvia and Norway) to those that seek to combat abuse of atypical contracts (Sweden).
Civil-military relations in Lithuania have serious deficiencies, which have appeared because of the simulation of a recommended Western model of civilian control. After regaining Independence, Lithuania had the difficult task of creating its armed forces and system of national defence following the Western model. At the same time we had to implement two political programs: to create functio-ning armed forces and a institutional-legal system of democratic civil-military control. However, this control is not only proper laws and functioning institutions. Equally, an important role must be given to intellectual reflection, which enables the posing of questions such as: what is war; how is the character of war changing; how does this affect Lithuanian defence policies and the perception of threats? Raising such questions inside the armed forces and in wider political and civil society is an essential condition for having effective and flexible civilian control over the military.
Civil-military relations in Lithuania have serious deficiencies, which have appeared because of the simulation of a recommended Western model of civilian control. After regaining Independence, Lithuania had the difficult task of creating its armed forces and system of national defence following the Western model. At the same time we had to implement two political programs: to create functio-ning armed forces and a institutional-legal system of democratic civil-military control. However, this control is not only proper laws and functioning institutions. Equally, an important role must be given to intellectual reflection, which enables the posing of questions such as: what is war; how is the character of war changing; how does this affect Lithuanian defence policies and the perception of threats? Raising such questions inside the armed forces and in wider political and civil society is an essential condition for having effective and flexible civilian control over the military.
Civil-military relations in Lithuania have serious deficiencies, which have appeared because of the simulation of a recommended Western model of civilian control. After regaining Independence, Lithuania had the difficult task of creating its armed forces and system of national defence following the Western model. At the same time we had to implement two political programs: to create functio-ning armed forces and a institutional-legal system of democratic civil-military control. However, this control is not only proper laws and functioning institutions. Equally, an important role must be given to intellectual reflection, which enables the posing of questions such as: what is war; how is the character of war changing; how does this affect Lithuanian defence policies and the perception of threats? Raising such questions inside the armed forces and in wider political and civil society is an essential condition for having effective and flexible civilian control over the military.
Civil-military relations in Lithuania have serious deficiencies, which have appeared because of the simulation of a recommended Western model of civilian control. After regaining Independence, Lithuania had the difficult task of creating its armed forces and system of national defence following the Western model. At the same time we had to implement two political programs: to create functio-ning armed forces and a institutional-legal system of democratic civil-military control. However, this control is not only proper laws and functioning institutions. Equally, an important role must be given to intellectual reflection, which enables the posing of questions such as: what is war; how is the character of war changing; how does this affect Lithuanian defence policies and the perception of threats? Raising such questions inside the armed forces and in wider political and civil society is an essential condition for having effective and flexible civilian control over the military.
Civil-military relations in Lithuania have serious deficiencies, which have appeared because of the simulation of a recommended Western model of civilian control. After regaining Independence, Lithuania had the difficult task of creating its armed forces and system of national defence following the Western model. At the same time we had to implement two political programs: to create functio-ning armed forces and a institutional-legal system of democratic civil-military control. However, this control is not only proper laws and functioning institutions. Equally, an important role must be given to intellectual reflection, which enables the posing of questions such as: what is war; how is the character of war changing; how does this affect Lithuanian defence policies and the perception of threats? Raising such questions inside the armed forces and in wider political and civil society is an essential condition for having effective and flexible civilian control over the military.
Civil-military relations in Lithuania have serious deficiencies, which have appeared because of the simulation of a recommended Western model of civilian control. After regaining Independence, Lithuania had the difficult task of creating its armed forces and system of national defence following the Western model. At the same time we had to implement two political programs: to create functio-ning armed forces and a institutional-legal system of democratic civil-military control. However, this control is not only proper laws and functioning institutions. Equally, an important role must be given to intellectual reflection, which enables the posing of questions such as: what is war; how is the character of war changing; how does this affect Lithuanian defence policies and the perception of threats? Raising such questions inside the armed forces and in wider political and civil society is an essential condition for having effective and flexible civilian control over the military.
Positive accounting theory is one of the basic financial accounting theories. This theory seeks to explain and predict accounting practice of the company. positive accounting theory include three mainstreams of empirical research: I) three hypotheses (the bonus plan hypothesis, the financial leverage hypothesis and the size hypothesis) explaining accounting policy choice by the managers are tested; 2) earnings manipuJation (earnings management, income smoothing, 'taking the bath') and creative accounting are anaJyzed; and 3) the reaction of capitaJ market to reported accounting numbers and changes of policy methods are researched. Positive accounting theory is considered as a good economic theory, but it is criticized by some authors. Positive accounting theory do not gives prescriptions for accounting practice, it does not say something about good or bad accounting policy of the company. researchers do not take into account relations between managers and accountants in the companies in their empirical investigations. Hypotheses of positive accounting theory and resuJts of many investigations are based on the accounting policy of large politica1Jy sensitive (for example, oi! and gas) companies in well-developed countries, but results of hypotheses' testing may differ analyzing accounting policy choices of small companies in the middle economy countries. Despite critics positive accounting theory stays mostly grounded accounting research paradigm during last decades.
Positive accounting theory is one of the basic financial accounting theories. This theory seeks to explain and predict accounting practice of the company. positive accounting theory include three mainstreams of empirical research: I) three hypotheses (the bonus plan hypothesis, the financial leverage hypothesis and the size hypothesis) explaining accounting policy choice by the managers are tested; 2) earnings manipuJation (earnings management, income smoothing, 'taking the bath') and creative accounting are anaJyzed; and 3) the reaction of capitaJ market to reported accounting numbers and changes of policy methods are researched. Positive accounting theory is considered as a good economic theory, but it is criticized by some authors. Positive accounting theory do not gives prescriptions for accounting practice, it does not say something about good or bad accounting policy of the company. researchers do not take into account relations between managers and accountants in the companies in their empirical investigations. Hypotheses of positive accounting theory and resuJts of many investigations are based on the accounting policy of large politica1Jy sensitive (for example, oi! and gas) companies in well-developed countries, but results of hypotheses' testing may differ analyzing accounting policy choices of small companies in the middle economy countries. Despite critics positive accounting theory stays mostly grounded accounting research paradigm during last decades.
