Analysis, planning and management of urban development is a complicated, complex, multi-aspect objective, which could be solved using modern scientific knowledge, technology and experience only. Meeting today challenges, adequate decisions must be taken, appropriate politics undertaken, various programs implemented. For this reason, comprehensive, objective information is required, prognoses must be structured, various decision variants must be analysed and discussed. All interested groups, seeking compromise among business, population and nature interests, must participate in decision-making process, important for the city. The aim of the dissertation is evaluation of urban sustainability and urban development in the future with the help of multi-attribute decision making methods.
Analysis, planning and management of urban development is a complicated, complex, multi-aspect objective, which could be solved using modern scientific knowledge, technology and experience only. Meeting today challenges, adequate decisions must be taken, appropriate politics undertaken, various programs implemented. For this reason, comprehensive, objective information is required, prognoses must be structured, various decision variants must be analysed and discussed. All interested groups, seeking compromise among business, population and nature interests, must participate in decision-making process, important for the city. The aim of the dissertation is evaluation of urban sustainability and urban development in the future with the help of multi-attribute decision making methods.
A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.
A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.
A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.
A company is a part of a wider social system: the entity is assumed to be influenced by, and in its turn to have influence upon, the society in which it operates. Thus, a company should attend to the expacations of particular users of accounting information in order to satisfy all or only main users' interest to get information for their decision-making. The choise of the company's financial accounting policy is a way to manipulate the users' decision making. It is empirically tested that interest of accounting information users motivate to choose income increasing financial accounting policy.
The aims of this article are to describe the fundamental connection between State government, counties and municipalities and to expose peculiarities of interaction of State government subjects and Local Self-government institutions. The survey method is grounded on the systemic research and analysis of the Lithuanian legal acts: Law on the Local Self-government, Law on the Governing of the County and Law on the Regional Development. The main conclusions of the article are following: a) the objects, functions and responsibility of Regional institutions and Counties are separated by legal acts, but in fact Regional institutions and Counties are indivisible unit; b) in reality municipalities become subordinate to the State government and restraint from Self-government institutions appreciable by limited liberty of decision making and finance resources, and intensive state inspection of procedures; c) there is not fully realized principle of decentralization. In the future State government system and Local Self-government reforms could take the way of self-governmental regions making and the power, functions and decision making competence of municipalities could be extended
The aims of this article are to describe the fundamental connection between State government, counties and municipalities and to expose peculiarities of interaction of State government subjects and Local Self-government institutions. The survey method is grounded on the systemic research and analysis of the Lithuanian legal acts: Law on the Local Self-government, Law on the Governing of the County and Law on the Regional Development. The main conclusions of the article are following: a) the objects, functions and responsibility of Regional institutions and Counties are separated by legal acts, but in fact Regional institutions and Counties are indivisible unit; b) in reality municipalities become subordinate to the State government and restraint from Self-government institutions appreciable by limited liberty of decision making and finance resources, and intensive state inspection of procedures; c) there is not fully realized principle of decentralization. In the future State government system and Local Self-government reforms could take the way of self-governmental regions making and the power, functions and decision making competence of municipalities could be extended
The cooperation among Northern European and the three Baltic states has been an object of considerable attention in the Baltic region. Diplomatic relations between the states in the region were established as early as 1990. Real progress can be traced in the long dialogue among the Baltic and the Nordic countries that took over a decade. Worth of notice is also the fact that, with the help of the Nordic states, have we reached the EU threshold, as well as acquired a strong backup in the formation of common policy goals. The Baltic Assembly (BA) and the Nordic Council (NC), serving as the centre of current analysis, can be regarded as comparable interparliamentary institutions. Such conclusion is drawn regarding that the BA was actually created after the model of NC was proposed by the Nordic states. In pursuit of explanation for the inconsistencies fraud in cooperation between the BA and the NC during a set period of time, it has been divided into two parts: a) The NC assistance in founding and early functioning of the BA from 1990 to 1995 the period of limited relationships embodied in the bilateral cooperation treaty, without any collective decision-making. The BA was established in 1991 and owed its financial and political support to NC. At that time its functions were limited, as it had little experience and with the help the NC was to become a legitimate partner.
The cooperation among Northern European and the three Baltic states has been an object of considerable attention in the Baltic region. Diplomatic relations between the states in the region were established as early as 1990. Real progress can be traced in the long dialogue among the Baltic and the Nordic countries that took over a decade. Worth of notice is also the fact that, with the help of the Nordic states, have we reached the EU threshold, as well as acquired a strong backup in the formation of common policy goals. The Baltic Assembly (BA) and the Nordic Council (NC), serving as the centre of current analysis, can be regarded as comparable interparliamentary institutions. Such conclusion is drawn regarding that the BA was actually created after the model of NC was proposed by the Nordic states. In pursuit of explanation for the inconsistencies fraud in cooperation between the BA and the NC during a set period of time, it has been divided into two parts: a) The NC assistance in founding and early functioning of the BA from 1990 to 1995 the period of limited relationships embodied in the bilateral cooperation treaty, without any collective decision-making. The BA was established in 1991 and owed its financial and political support to NC. At that time its functions were limited, as it had little experience and with the help the NC was to become a legitimate partner.
The cooperation among Northern European and the three Baltic states has been an object of considerable attention in the Baltic region. Diplomatic relations between the states in the region were established as early as 1990. Real progress can be traced in the long dialogue among the Baltic and the Nordic countries that took over a decade. Worth of notice is also the fact that, with the help of the Nordic states, have we reached the EU threshold, as well as acquired a strong backup in the formation of common policy goals. The Baltic Assembly (BA) and the Nordic Council (NC), serving as the centre of current analysis, can be regarded as comparable interparliamentary institutions. Such conclusion is drawn regarding that the BA was actually created after the model of NC was proposed by the Nordic states. In pursuit of explanation for the inconsistencies fraud in cooperation between the BA and the NC during a set period of time, it has been divided into two parts: a) The NC assistance in founding and early functioning of the BA from 1990 to 1995 the period of limited relationships embodied in the bilateral cooperation treaty, without any collective decision-making. The BA was established in 1991 and owed its financial and political support to NC. At that time its functions were limited, as it had little experience and with the help the NC was to become a legitimate partner.
The emphasis in the Community's and Union's treaties and charter on workers' rights and on the need to create conditions that would facilitate freedom of movement of labour between member states explains why issues concerned with the employment and equalization of working conditions have always been high on the policy agenda. With the launch of the European Monetary Union (EMU) and Euro, the debate on European solutions shifted focus towards structural policies, which are the necessary complement to the macroeconomic policy mix under EMU. Employment is the key ingredient of this debate. Indeed employment cuts across all the challenges of enlargement, the new financial framework and the EU structural funds, the promotion of economic and social cohesion, and institution reform. Throughout the 1970's and 1980's employment was present in the minds of the leaders of the then EEC when the four freedoms of movement of goods, services, capital and labour were promoted in Single Market. The subsequent evolution of employment strategy can be divided into two periods, the watershed of which is marked by new Treaty of Amsterdam, signed in October 1997. Before Amsterdam, employment and labour market policy was the sovereign domain of the Member States. The treaty does not change the basic principle that Member States take primary responsibility for employment policy. But it does entrust the European institutions, the Council and the Commission with a much stronger role, new tasks and more forceful tools. It involves the European Parliament more closely with the decision making process. Also, the responsibilities of the social partners and their opportunities to contribute are enhanced through the inclusion of the Social Protocol into the Treaty. Leaders of many Member States have been at the forefront in coordinating and implementing the European employment strategy. ; Europos Sąjunga (ES) vykdydama užimtumo ir socialinę politiką, siekia užtikrinti aukštą gyvenimo kokybę, žmogaus orumą atitinkantį gyvenimo lygį, sudaryti galimybes gyventi aktyvioje, integruotoje ir sveikoje visuomenėje. Ši politika padeda gerinti didžiosios dalies ES piliečių, tarp jų ir bedarbių, pagyvenusių žmonių, neįgaliųjų, socialiai atskirtųjų, darbo rinkoje skriminuojamų žmonių gyvenimą. Tai atitinka vieną svarbiausių ES socialinės politikos principų – piliečių solidarumo principą, būtiną kuriant stabilią visuomenę bei skatinant nuolatinį klestėjimą, kuris yra Europoje veikiančio socialinio modelio atskaitos taškas. ES gyventojai nepaliekami rinkos jėgų valiai – jie turi galimybę naudotis viena stipriausių pasaulio socialinės paramos sistemų. Straipsnio tikslas – atskleisti ES vykdomą užimtumo, kaip socialinės gerovės garanto, politiką, išanalizuoti ją lemiančias ES sutartis, aptarti ES socialinės politikos transformacijas pereinant prie vidaus rinkos ir įsigaliojus ES pilietybei. Tyrimo metodai – dokumentų, mokslinės literatūros analizė.
