Suchergebnisse

The goal of the paper - to analyse the accounting policy conception, choice and disclosure in large Lithuanian companies. The aim of the research. Going to the main aim, we have to found out some objectives: v to discribe an accounting policy conception; v introduce with accounting theories, how they influence choices of accounting policies of large enterprises; v to analyze an accounting policy place in pozitive accounting theory; v to found out social approach to accounting policy; v valuat pozitive accounting theory's hypothesis in stock companies of Lithuania; v to analyze influence of stakeholders needs to accounting policy choices of large enterprises in Lithuania; v to determine the social approach of the large enterprises ant it's disclosure in Lithuania. Methods of the research. The general scientific methods of research: systematic analysis of scientific literature, deduction, comparison and interpratation. The theoretical enterprise's choice and disclosure of accounting policy methods in Lithuania was based on the application of the deduction method, e.g. when from the general description going to concrete hypothesis development. We using questionnaire method for hypothesis research. The main results of the paper. The following results are going from the research: 1. the bonus plan hypothesis was proven in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and foreign researchers rates; 2. the leverage hypothesis was proven in Lithuanian large enterprises too when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and debt/equity ratio; 3. the size hypothesis was rejected in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which decrease profit of enterprise, and foreign researchers rates: 4. when choosing accounting policy, large enterprises do not take into consideration needs of most stakeholders, such us customers, suppliers, employees and others stakeholders. Needs of the important stakeholders (investors, stockholders and especially enterprises managers who have stocks of this enterprise) are relevant for the enterprises when choosing accounting policy. The structure and the volume of the paper. The graduation paper consist of an introduction, 3 parts, and conclusions. The main material of the paper is 72 pages, 18 tables, and 9 figures.

The goal of the paper - to analyse the accounting policy conception, choice and disclosure in large Lithuanian companies. The aim of the research. Going to the main aim, we have to found out some objectives: v to discribe an accounting policy conception; v introduce with accounting theories, how they influence choices of accounting policies of large enterprises; v to analyze an accounting policy place in pozitive accounting theory; v to found out social approach to accounting policy; v valuat pozitive accounting theory's hypothesis in stock companies of Lithuania; v to analyze influence of stakeholders needs to accounting policy choices of large enterprises in Lithuania; v to determine the social approach of the large enterprises ant it's disclosure in Lithuania. Methods of the research. The general scientific methods of research: systematic analysis of scientific literature, deduction, comparison and interpratation. The theoretical enterprise's choice and disclosure of accounting policy methods in Lithuania was based on the application of the deduction method, e.g. when from the general description going to concrete hypothesis development. We using questionnaire method for hypothesis research. The main results of the paper. The following results are going from the research: 1. the bonus plan hypothesis was proven in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and foreign researchers rates; 2. the leverage hypothesis was proven in Lithuanian large enterprises too when was tested relation between choosen accounting policy methods, which increase profit of enterprise, and debt/equity ratio; 3. the size hypothesis was rejected in Lithuanian large enterprises when was tested relation between choosen accounting policy methods, which decrease profit of enterprise, and foreign researchers rates: 4. when choosing accounting policy, large enterprises do not take into consideration needs of most stakeholders, such us customers, suppliers, employees and others stakeholders. Needs of the important stakeholders (investors, stockholders and especially enterprises managers who have stocks of this enterprise) are relevant for the enterprises when choosing accounting policy. The structure and the volume of the paper. The graduation paper consist of an introduction, 3 parts, and conclusions. The main material of the paper is 72 pages, 18 tables, and 9 figures.

Master's thesis formulates a problem for household participation in II pension pillar. It identifies the factors that have the greatest impact on households choice to withdraw or extend the accumulation in II pension pillar. Master's thesis is formed – to analyze theoretically the characteristics of the pension system and to identify households choice accumulate II pillar determinants and to assess the determinants effects of the Lithuanian population cumulated II pension pillar, pension reform aspect. Theoretical part of the thesis provides analyzed and systematized various Lithuanian and foreign authors' opinion about the household saving significance and cause, the pension system's development, pension pillars, which dominates in the world. It was identify the advantages and disadvantages of the pension system and systematise factors (economic, political, demographic and social), which promotes the accumulation of their old age through the pension system pillars. It was found that there is no universal pension systems that is appropriate for differentparts of the world. And it should take into account each country's political, economic, demographic and social situacijon when it needs to choose pay as you go and funded pensions systems alternatives. Empirical part of the thesis analyses Lithuanian social insurance to insured persons, II pillar participants, pensioners, contributions and benefits dynamics and structure of the retrospective point of view. It was found that 73.29 percent. social insurance for insured persons are II pension pillar participants, because they wanted to ensure financial security during pension. The average pension is only 230.50 EUR and the poverty line - 208 EUR in Lithuania. It was a quantitative survey (questionnaire) to collect the raw data on household participation in the II pension pillar. It was found that most of of respondents share (48.25 percent.) decided to keep under the conditions in force until 2012. 39,75 percent. of the respondents chose to expand the collection of pension contributions and pay additional pension contributions from their own funds. The smallest share of respondents (12 percent.) decided to stop the accumulation of II pension pillar. Logistic regression analysis showed that the primary factor leading to the choice to withdraw, modify or extend the storage conditions of II pension pillar is training after high school graduation.

Master's thesis formulates a problem for household participation in II pension pillar. It identifies the factors that have the greatest impact on households choice to withdraw or extend the accumulation in II pension pillar. Master's thesis is formed – to analyze theoretically the characteristics of the pension system and to identify households choice accumulate II pillar determinants and to assess the determinants effects of the Lithuanian population cumulated II pension pillar, pension reform aspect. Theoretical part of the thesis provides analyzed and systematized various Lithuanian and foreign authors' opinion about the household saving significance and cause, the pension system's development, pension pillars, which dominates in the world. It was identify the advantages and disadvantages of the pension system and systematise factors (economic, political, demographic and social), which promotes the accumulation of their old age through the pension system pillars. It was found that there is no universal pension systems that is appropriate for differentparts of the world. And it should take into account each country's political, economic, demographic and social situacijon when it needs to choose pay as you go and funded pensions systems alternatives. Empirical part of the thesis analyses Lithuanian social insurance to insured persons, II pillar participants, pensioners, contributions and benefits dynamics and structure of the retrospective point of view. It was found that 73.29 percent. social insurance for insured persons are II pension pillar participants, because they wanted to ensure financial security during pension. The average pension is only 230.50 EUR and the poverty line - 208 EUR in Lithuania. It was a quantitative survey (questionnaire) to collect the raw data on household participation in the II pension pillar. It was found that most of of respondents share (48.25 percent.) decided to keep under the conditions in force until 2012. 39,75 percent. of the respondents chose to expand the collection of pension contributions and pay additional pension contributions from their own funds. The smallest share of respondents (12 percent.) decided to stop the accumulation of II pension pillar. Logistic regression analysis showed that the primary factor leading to the choice to withdraw, modify or extend the storage conditions of II pension pillar is training after high school graduation.

This text (which inspired the appearance of a new rubric in the journal Studies of Lithuania s History, named "University studies") is dedicated to the discussion "What are University studies?" or more precisely: what can consolidate different faculties and sciences? For this reason the concept of general University education was created and started to implement. This study aimed to analyze the documents and to reftect the whole process. The University seeks to find solutions what modules and how many credits can help to break through very specialized study programmes implemented by the thirteen faculties, which become separate institutions united only by the Senate. The imposed limits do not allow to fully use the University's potential. In this paper, the solution is searched basing on several theoretical principles. The most important are the insight of different paradigms of universities' development and the idea of modern university's purpose formulated by Yehuda Elkana who visited Vilnius University in 2004, which emphasize social responsibility, democracy and dialogue. The principle of the openness of universities is important for two reasons: university shares modern scientific ideas with society and gives arguments to society in the solution of socially important problems. This also allows keeping to the traditional university's values - the search of existential values and modem scientism. It enables to answer the question of the mentioned discussion at Vilnius University. Not only the existential meaning or scientific depth, universal education or universal acknowledgement is important. lt is also important to have a universal possibility to choose from the maximum variety of study programmes. This answers the previous question of what module, or modules, of general university education could be applied.

This text (which inspired the appearance of a new rubric in the journal Studies of Lithuania s History, named "University studies") is dedicated to the discussion "What are University studies?" or more precisely: what can consolidate different faculties and sciences? For this reason the concept of general University education was created and started to implement. This study aimed to analyze the documents and to reftect the whole process. The University seeks to find solutions what modules and how many credits can help to break through very specialized study programmes implemented by the thirteen faculties, which become separate institutions united only by the Senate. The imposed limits do not allow to fully use the University's potential. In this paper, the solution is searched basing on several theoretical principles. The most important are the insight of different paradigms of universities' development and the idea of modern university's purpose formulated by Yehuda Elkana who visited Vilnius University in 2004, which emphasize social responsibility, democracy and dialogue. The principle of the openness of universities is important for two reasons: university shares modern scientific ideas with society and gives arguments to society in the solution of socially important problems. This also allows keeping to the traditional university's values - the search of existential values and modem scientism. It enables to answer the question of the mentioned discussion at Vilnius University. Not only the existential meaning or scientific depth, universal education or universal acknowledgement is important. lt is also important to have a universal possibility to choose from the maximum variety of study programmes. This answers the previous question of what module, or modules, of general university education could be applied.

This text (which inspired the appearance of a new rubric in the journal Studies of Lithuania s History, named "University studies") is dedicated to the discussion "What are University studies?" or more precisely: what can consolidate different faculties and sciences? For this reason the concept of general University education was created and started to implement. This study aimed to analyze the documents and to reftect the whole process. The University seeks to find solutions what modules and how many credits can help to break through very specialized study programmes implemented by the thirteen faculties, which become separate institutions united only by the Senate. The imposed limits do not allow to fully use the University's potential. In this paper, the solution is searched basing on several theoretical principles. The most important are the insight of different paradigms of universities' development and the idea of modern university's purpose formulated by Yehuda Elkana who visited Vilnius University in 2004, which emphasize social responsibility, democracy and dialogue. The principle of the openness of universities is important for two reasons: university shares modern scientific ideas with society and gives arguments to society in the solution of socially important problems. This also allows keeping to the traditional university's values - the search of existential values and modem scientism. It enables to answer the question of the mentioned discussion at Vilnius University. Not only the existential meaning or scientific depth, universal education or universal acknowledgement is important. lt is also important to have a universal possibility to choose from the maximum variety of study programmes. This answers the previous question of what module, or modules, of general university education could be applied.

This text (which inspired the appearance of a new rubric in the journal Studies of Lithuania s History, named "University studies") is dedicated to the discussion "What are University studies?" or more precisely: what can consolidate different faculties and sciences? For this reason the concept of general University education was created and started to implement. This study aimed to analyze the documents and to reftect the whole process. The University seeks to find solutions what modules and how many credits can help to break through very specialized study programmes implemented by the thirteen faculties, which become separate institutions united only by the Senate. The imposed limits do not allow to fully use the University's potential. In this paper, the solution is searched basing on several theoretical principles. The most important are the insight of different paradigms of universities' development and the idea of modern university's purpose formulated by Yehuda Elkana who visited Vilnius University in 2004, which emphasize social responsibility, democracy and dialogue. The principle of the openness of universities is important for two reasons: university shares modern scientific ideas with society and gives arguments to society in the solution of socially important problems. This also allows keeping to the traditional university's values - the search of existential values and modem scientism. It enables to answer the question of the mentioned discussion at Vilnius University. Not only the existential meaning or scientific depth, universal education or universal acknowledgement is important. lt is also important to have a universal possibility to choose from the maximum variety of study programmes. This answers the previous question of what module, or modules, of general university education could be applied.

Health is more than just the absence of disease. Effective health systems need an efficient health policy that is formed by various factors (like environmental, genetic, social, economic, physical, etc.). The greatest challenge and major goal of health policy is to improve the health of all population, but if we want to do this it is necessary to improve the health care system so that it could work like one united system. The human being has a significant impact on health policy-making (his / her self-determination and choice). The fundamental value of health policy-making must be involvement of all citizens in the decision-making related to health policy, supervision, training / education, etc. This process has to include society, public health professionals, doctors, politicians, press, business and so on, all of them must work, make decisions and find solutions together. Close and effective communication and collaboration are necessary between all sectors and public health professionals, also it is very important to collect information, ability and skills which would help to develop and improve existing characteristics and reform health policy. In order to achieve this goal, due attention and balance must be given to various cultural, management, technical, legal, political, social and economic processes.

Health is more than just the absence of disease. Effective health systems need an efficient health policy that is formed by various factors (like environmental, genetic, social, economic, physical, etc.). The greatest challenge and major goal of health policy is to improve the health of all population, but if we want to do this it is necessary to improve the health care system so that it could work like one united system. The human being has a significant impact on health policy-making (his / her self-determination and choice). The fundamental value of health policy-making must be involvement of all citizens in the decision-making related to health policy, supervision, training / education, etc. This process has to include society, public health professionals, doctors, politicians, press, business and so on, all of them must work, make decisions and find solutions together. Close and effective communication and collaboration are necessary between all sectors and public health professionals, also it is very important to collect information, ability and skills which would help to develop and improve existing characteristics and reform health policy. In order to achieve this goal, due attention and balance must be given to various cultural, management, technical, legal, political, social and economic processes.

Health is more than just the absence of disease. Effective health systems need an efficient health policy that is formed by various factors (like environmental, genetic, social, economic, physical, etc.). The greatest challenge and major goal of health policy is to improve the health of all population, but if we want to do this it is necessary to improve the health care system so that it could work like one united system. The human being has a significant impact on health policy-making (his / her self-determination and choice). The fundamental value of health policy-making must be involvement of all citizens in the decision-making related to health policy, supervision, training / education, etc. This process has to include society, public health professionals, doctors, politicians, press, business and so on, all of them must work, make decisions and find solutions together. Close and effective communication and collaboration are necessary between all sectors and public health professionals, also it is very important to collect information, ability and skills which would help to develop and improve existing characteristics and reform health policy. In order to achieve this goal, due attention and balance must be given to various cultural, management, technical, legal, political, social and economic processes.

Health is more than just the absence of disease. Effective health systems need an efficient health policy that is formed by various factors (like environmental, genetic, social, economic, physical, etc.). The greatest challenge and major goal of health policy is to improve the health of all population, but if we want to do this it is necessary to improve the health care system so that it could work like one united system. The human being has a significant impact on health policy-making (his / her self-determination and choice). The fundamental value of health policy-making must be involvement of all citizens in the decision-making related to health policy, supervision, training / education, etc. This process has to include society, public health professionals, doctors, politicians, press, business and so on, all of them must work, make decisions and find solutions together. Close and effective communication and collaboration are necessary between all sectors and public health professionals, also it is very important to collect information, ability and skills which would help to develop and improve existing characteristics and reform health policy. In order to achieve this goal, due attention and balance must be given to various cultural, management, technical, legal, political, social and economic processes.

Summary Social work profession is not new in Lithuania, so it is important to discuss about profession image which reach public. Positive profession image are forming with qualitative services and social worker consciously or not consciously given good "message" about what he thoughts about his work or profession in general. Social workers belongs to social type individuals and work with humans they like more than with things or expressions, the author of this work analyzes relation between view of human and the view of profession. This work aim is to identify human conception impact for social work profession estimation. According to the work aim, in the preface is analyzed traditional humanistic social work values in the concept of human; practical human conception aspects are presented. Also there are analyzed three main attitudes, which determine all intervention process, which has impact to abstract social work profession estimation (consolidation, re-socialization, "pedagogical despair") and social work profession choice reasons. The quantitative social help organization workers survey was done in Vilnius city, Kaunas city, Alytus city, Alytus district, Sakiai district, Jonava district, Kalvarija municipalities in 2008 March – May months. The data collection of the survey was interviewing with questionnaire. The quantitative analysis was done with SPSS program. There were 89 respondents (response rate – 86.4%) – social work/pedagogic experts, who had two year experience of direct work with individuals belonging to various risk groups. The survey was done in governmental and non governmental social work organizations. The questionnaire had questions which help to analyze social workers opinion of the individual (client) and their opinion of own profession. Analyzing the data there were excluded factors which has impact of social work profession devalue, and excluded factors which determine positive view of profession. The main survey conclusion: human conception has impact for everyday social work estimation, because those social workers who estimate the clients more positive feel greater self estimation doing everyday work. Human conception has no impact for the profession estimation. Public opinion (status in society) and wage (material welfare) have bigger impact for the profession estimation. The answer why social workers/pedagogues are chosen their profession, the author associate with the feeling of social workers/pedagogues, that they are needful for clients. Social workers/pedagogues get positive feedback from the clients, which strengthen their choice to work in social work institution.

Summary Social work profession is not new in Lithuania, so it is important to discuss about profession image which reach public. Positive profession image are forming with qualitative services and social worker consciously or not consciously given good "message" about what he thoughts about his work or profession in general. Social workers belongs to social type individuals and work with humans they like more than with things or expressions, the author of this work analyzes relation between view of human and the view of profession. This work aim is to identify human conception impact for social work profession estimation. According to the work aim, in the preface is analyzed traditional humanistic social work values in the concept of human; practical human conception aspects are presented. Also there are analyzed three main attitudes, which determine all intervention process, which has impact to abstract social work profession estimation (consolidation, re-socialization, "pedagogical despair") and social work profession choice reasons. The quantitative social help organization workers survey was done in Vilnius city, Kaunas city, Alytus city, Alytus district, Sakiai district, Jonava district, Kalvarija municipalities in 2008 March – May months. The data collection of the survey was interviewing with questionnaire. The quantitative analysis was done with SPSS program. There were 89 respondents (response rate – 86.4%) – social work/pedagogic experts, who had two year experience of direct work with individuals belonging to various risk groups. The survey was done in governmental and non governmental social work organizations. The questionnaire had questions which help to analyze social workers opinion of the individual (client) and their opinion of own profession. Analyzing the data there were excluded factors which has impact of social work profession devalue, and excluded factors which determine positive view of profession. The main survey conclusion: human conception has impact for everyday social work estimation, because those social workers who estimate the clients more positive feel greater self estimation doing everyday work. Human conception has no impact for the profession estimation. Public opinion (status in society) and wage (material welfare) have bigger impact for the profession estimation. The answer why social workers/pedagogues are chosen their profession, the author associate with the feeling of social workers/pedagogues, that they are needful for clients. Social workers/pedagogues get positive feedback from the clients, which strengthen their choice to work in social work institution.

A great number of men affected by rapid social, economic and political developments suffer severe marginalization due to their age, class, sexuality, disability and ethnicity in Lithuania. ,is paper examines the intersection of social marginalization, sexuality and masculinity. Using a Lithuanian male sex worker's case, it argues that a dysfunctional family, poor employment and educational history and low socioeconomic status made his choice of sex work the means of survival. Differently from studies conducted in Europe and North America that suggest that enjoyment of sex was, in many cases, a reason for working as an escort, pleasurable sexual interactions with clients were not a critical reason for involvement in escorting in this case. ,e paper is based on an extensive semi-structured interview with a 27-year old male escort. ,e interview demonstrates that the Lithuanian sex worker both confirms and deconstructs the traditional male sexual script of erotic adventures (Gagnon and Simon 1973, 1984). On the one hand, he plays an active role both in sexual and non-sexual encounters and tries to look and act like a real man aspiring to the institutional gender script of hegemonic masculinity. On the other hand, he minimizes the risk in dealing with clients by not engaging in an unsafe sex, declining unwanted sexual practices and rejecting drugs. Besides pleasant memories of his generously paying clients who bolstered his sense of self, the escort is susceptible to societal condemnation, stigma, and self-doubt because he clearly considers his work as a conscious deviation from sexual and gender norms. Othering himself, the respondent expresses a subjective feeling of hopelessness and powerlessness that makes him miserable. Both powerlessness and the lack of imaginable future create a sense of his wounded and injured masculinity.