Suchergebnisse

Different countries of the world face some misunderstandings or even scandals concerning the inappropriate information about financial problems in different companies, which, in its turn, decreases society's confidence in independent auditing and encourages discussions on the role of auditing in economy. EU, international trade unions, governments make great efforts to improve the quality of independent auditing. The article investigates the functions of auditors, factors influencing the auditing state, the reasons for fraud of financial statements, motives and means, the efforts of international organizations and governments to improve the auditing quality and unsolved auditing problems.

Different countries of the world face some misunderstandings or even scandals concerning the inappropriate information about financial problems in different companies, which, in its turn, decreases society's confidence in independent auditing and encourages discussions on the role of auditing in economy. EU, international trade unions, governments make great efforts to improve the quality of independent auditing. The article investigates the functions of auditors, factors influencing the auditing state, the reasons for fraud of financial statements, motives and means, the efforts of international organizations and governments to improve the auditing quality and unsolved auditing problems.

Different countries of the world face some misunderstandings or even scandals concerning the inappropriate information about financial problems in different companies, which, in its turn, decreases society's confidence in independent auditing and encourages discussions on the role of auditing in economy. EU, international trade unions, governments make great efforts to improve the quality of independent auditing. The article investigates the functions of auditors, factors influencing the auditing state, the reasons for fraud of financial statements, motives and means, the efforts of international organizations and governments to improve the auditing quality and unsolved auditing problems.

Different countries of the world face some misunderstandings or even scandals concerning the inappropriate information about financial problems in different companies, which, in its turn, decreases society's confidence in independent auditing and encourages discussions on the role of auditing in economy. EU, international trade unions, governments make great efforts to improve the quality of independent auditing. The article investigates the functions of auditors, factors influencing the auditing state, the reasons for fraud of financial statements, motives and means, the efforts of international organizations and governments to improve the auditing quality and unsolved auditing problems.

European Union development is the process of involving new members into EU, which takes the preparation and appropriate adaptility to bigger country member rating. At the very beginning the development wasn't understood as specific trend of politics, but as extend of incorporated economical space. Therefore the membership creteria wasn't at the focus of attention during first years of development. The only condition for countries was to take over already cordinated marked instructions. Though the part of political development process stood out during the south way-station. The acceptance of these countries means the stabilization of political systems. Countries faced just to political and economical problems. After the Cold War EU struggled free the communist party and proved not only the partnership of in the Middle and East Europe but also the unambiguous political purpose. The membership to the countries from Middle and East Europe was so important that they were ready to revise the Constitution themselves, rewrite the law, reform market supervision rules, establish institutions against corruption and implement other economical, juridical or social reforms presented by EU. Vesting the membership prospects to countries memebers EU requires prosecuting specific membership criteria. Successful development of Middle and East Europe influenced the EU decision to adjust this experience to West Balkans. They can become the member as soon as they implemement conditions.

The article seeks to develop the concept of social competence in higher education based not only on theoretical background but also on the reflections of social competence in European Union (EU) and national (in this case – Lithuanian) regulations of higher education. Theoretical analysis revealed that social competence as a concept has many definitions. As a result it was recognized that the set of skills defining social competence differs depending on the context where they are exploredand the particular components of the social competence in education are revealed. They served as the base to identify how social competence reveals itself in higher education. In order to carry out this task the empirical research – relevant document analysis was performed.

The article seeks to develop the concept of social competence in higher education based not only on theoretical background but also on the reflections of social competence in European Union (EU) and national (in this case – Lithuanian) regulations of higher education. Theoretical analysis revealed that social competence as a concept has many definitions. As a result it was recognized that the set of skills defining social competence differs depending on the context where they are exploredand the particular components of the social competence in education are revealed. They served as the base to identify how social competence reveals itself in higher education. In order to carry out this task the empirical research – relevant document analysis was performed.

The article seeks to develop the concept of social competence in higher education based not only on theoretical background but also on the reflections of social competence in European Union (EU) and national (in this case – Lithuanian) regulations of higher education. Theoretical analysis revealed that social competence as a concept has many definitions. As a result it was recognized that the set of skills defining social competence differs depending on the context where they are exploredand the particular components of the social competence in education are revealed. They served as the base to identify how social competence reveals itself in higher education. In order to carry out this task the empirical research – relevant document analysis was performed.

Abstract: Since the collapse of the Soviet Union, Lithuania has been struggling with rapidly increasing centre–periphery polarization. There has been a growth in major cities and a significant decline in peripheral rural territories. The ongoing peripheralization is deepening the gap between centre and periphery. This paper introduces a peripheral region determination model, whilst highlighting that this complex geographical issue combines location, demographic, social, economic, cultural, political and natural factors. By analyzing the case of Lithuania using 1992–2012 data at the LAU-1 region level, the study reveals a polarized picture of the country and highlights the factors influencing peripherality in different regions.

Abstract: Since the collapse of the Soviet Union, Lithuania has been struggling with rapidly increasing centre–periphery polarization. There has been a growth in major cities and a significant decline in peripheral rural territories. The ongoing peripheralization is deepening the gap between centre and periphery. This paper introduces a peripheral region determination model, whilst highlighting that this complex geographical issue combines location, demographic, social, economic, cultural, political and natural factors. By analyzing the case of Lithuania using 1992–2012 data at the LAU-1 region level, the study reveals a polarized picture of the country and highlights the factors influencing peripherality in different regions.

Abstract: Since the collapse of the Soviet Union, Lithuania has been struggling with rapidly increasing centre–periphery polarization. There has been a growth in major cities and a significant decline in peripheral rural territories. The ongoing peripheralization is deepening the gap between centre and periphery. This paper introduces a peripheral region determination model, whilst highlighting that this complex geographical issue combines location, demographic, social, economic, cultural, political and natural factors. By analyzing the case of Lithuania using 1992–2012 data at the LAU-1 region level, the study reveals a polarized picture of the country and highlights the factors influencing peripherality in different regions.

Abstract: Since the collapse of the Soviet Union, Lithuania has been struggling with rapidly increasing centre–periphery polarization. There has been a growth in major cities and a significant decline in peripheral rural territories. The ongoing peripheralization is deepening the gap between centre and periphery. This paper introduces a peripheral region determination model, whilst highlighting that this complex geographical issue combines location, demographic, social, economic, cultural, political and natural factors. By analyzing the case of Lithuania using 1992–2012 data at the LAU-1 region level, the study reveals a polarized picture of the country and highlights the factors influencing peripherality in different regions.

Small business in Lithuania compose economical growth base. It includes 99 proc. of all business. It is important not only for establishing new workplaces, but also for all Region economy development. For successful small business growth it is important innovations development. In this work definable small business and innovation conception, also there is discussed about innovation importance in small business in Lithuania. It is discussed about main states political strategies in small business and support trends. Despite that it is formed small business strategies, but still there is no one system between academic discovery and it adaptation in business. In this work it is also analyzed Region importance for Lithuanian country. Empirical research showed main small innovative business problems in Kaunas Region and revealed it solutions.

Small business in Lithuania compose economical growth base. It includes 99 proc. of all business. It is important not only for establishing new workplaces, but also for all Region economy development. For successful small business growth it is important innovations development. In this work definable small business and innovation conception, also there is discussed about innovation importance in small business in Lithuania. It is discussed about main states political strategies in small business and support trends. Despite that it is formed small business strategies, but still there is no one system between academic discovery and it adaptation in business. In this work it is also analyzed Region importance for Lithuanian country. Empirical research showed main small innovative business problems in Kaunas Region and revealed it solutions.

Authors of this paper present the main theoretical assumptions and implementation experience of the "Green paper" policy planning method for identifying strategic guidelines for rural development in Lithuania. The "Green paper" policy planning method was used in Lithuania for the first time. This method enables to involve society to discuss about rural development policy vision and strategic guidelines for rural development. In this case policy formation process can include not only knowledge of invited experts but also implicit (tacit) knowledge of society. Knowledge of society has an important role for developing post-industrial knowledge society in Lithuania. The expectations of society are becoming an important rural policy-making factor because number of persons employed in agriculture is drastically decreased and in order to preserve the viability or rural area s it is important to change policy from sectoral paradigm to the place-based policies. These structural changes in employment in rural area s have taken place in Lithuania in recent years. Proposals of society for the green book "Future of Rural area s in Lithuania" were systemized and strategic guidelines for rural development were proposed. These strategical guidelines ensure that integrated approach for setting fundamental parameters of life quality in rural areas would be used when formulating rural development policy. Measures for rural policy should help to make rural area s in Lithuania attractive place to live where you can have favourite job and pleasing place to spend your leisure time. Paper also reflects changes in values of society, new approach to the processes of agriculture, emphasizing the importance of the family farm for rural area s in Lithuania, emphasizing not only economic but also social and cultural importance of the family farm traditions, while maintaining a clean and healthy environment for f