Suchergebnisse

The present topic is relevant because the majority of Lithuanian laws, regulations and accounting processes are focused only on the tax issue - the presence and absence of the tax liability and the correct calculation. Other than the legislation of accounting in Lithuania, Business Accounting Standards provides guidance, induces that actual costs incurred and earned income should be taken into consideration, which are the main objectives which reflects business and its future. Entities which have business in Lithuania must comply with the law governing the accounts, including Business Accounting Standards. Accounting professionals often faces with the differences between the Lithuanian income tax law and Business Accounting Standards, which increases their cost of accounting procedures and reduces the optimization of time spent for the accounting. Furthermore, these discrepancies also lead to possible corruption of the financial statements. The main objective is to analyze the main differences and discrepancies between the Lithuanian income tax law and Business Accounting Standards. Research methods - scientific articles and various comparative literature analysis, document analysis, statistical analysis and legislative analysis. After careful comparative analysis of the differences between the Lithuanian income tax law and Business Accounting Standards, we can conclude that hypothesis was confirmed as an investigation confirmed that governing legislations are not harmonized, which leads to possible inaccuracies in the financial statements. Master's thesis is divided into three parts. In the first part, the financial accounting concept, functions, objectives, consumers, reliability and importance of the accurate accounting information are analyzed. The second part contains of accounting legislation analysis in Lithuania. The analysis of discrepancy between the Lithuanian income tax law and Business Accounting Standards is introduced in the third part.

The present topic is relevant because the majority of Lithuanian laws, regulations and accounting processes are focused only on the tax issue - the presence and absence of the tax liability and the correct calculation. Other than the legislation of accounting in Lithuania, Business Accounting Standards provides guidance, induces that actual costs incurred and earned income should be taken into consideration, which are the main objectives which reflects business and its future. Entities which have business in Lithuania must comply with the law governing the accounts, including Business Accounting Standards. Accounting professionals often faces with the differences between the Lithuanian income tax law and Business Accounting Standards, which increases their cost of accounting procedures and reduces the optimization of time spent for the accounting. Furthermore, these discrepancies also lead to possible corruption of the financial statements. The main objective is to analyze the main differences and discrepancies between the Lithuanian income tax law and Business Accounting Standards. Research methods - scientific articles and various comparative literature analysis, document analysis, statistical analysis and legislative analysis. After careful comparative analysis of the differences between the Lithuanian income tax law and Business Accounting Standards, we can conclude that hypothesis was confirmed as an investigation confirmed that governing legislations are not harmonized, which leads to possible inaccuracies in the financial statements. Master's thesis is divided into three parts. In the first part, the financial accounting concept, functions, objectives, consumers, reliability and importance of the accurate accounting information are analyzed. The second part contains of accounting legislation analysis in Lithuania. The analysis of discrepancy between the Lithuanian income tax law and Business Accounting Standards is introduced in the third part.

Property relations are, have always been and always will be the very basis of social and economic organization in a state. Its safeguard is arguably a № 1 priority of every state, because it has the capacity to ensure social stability and order. No wonder that nowadays property is considered a birthright of every human being. That probably explains why property relations are protected by all types of legislative acts, regardless of their legal power. Criminal law is the final frontier of its protection since it regulates the harshest penalties for such offences. Extortion and Robbery are common criminal offences against property and are considered to be the most dangerous crimes of the kind. However, that is not the only thing they have in common. These crimes are often so much alike that it turns difficult to determine which crime of the two is reflected in the criminal actions of the perpetrator. Therefore this paper concentrates its attention on the subject of similarities and differences of Extortion and Robbery. These crimes are mainly analyzed and compared in detail through the elements of their objective and subjective features. That provides a proper incentive for attempting to demarcate these offences in the whole, digging into the very essence of defining these crimes by the Criminal code of Lithuania. This paper is not only valuable at the comparative level, it also touches the most important common subjects of qualifying these crimes separately as well as in conjunction with other criminal offences, all according to the criminal law of Lithuania. Defining the basic rules of qualifying these crimes combines the findings of the comparative analysis with basic law practice, giving them a broader perspective and a deeper-reasoned meaning.

Property relations are, have always been and always will be the very basis of social and economic organization in a state. Its safeguard is arguably a № 1 priority of every state, because it has the capacity to ensure social stability and order. No wonder that nowadays property is considered a birthright of every human being. That probably explains why property relations are protected by all types of legislative acts, regardless of their legal power. Criminal law is the final frontier of its protection since it regulates the harshest penalties for such offences. Extortion and Robbery are common criminal offences against property and are considered to be the most dangerous crimes of the kind. However, that is not the only thing they have in common. These crimes are often so much alike that it turns difficult to determine which crime of the two is reflected in the criminal actions of the perpetrator. Therefore this paper concentrates its attention on the subject of similarities and differences of Extortion and Robbery. These crimes are mainly analyzed and compared in detail through the elements of their objective and subjective features. That provides a proper incentive for attempting to demarcate these offences in the whole, digging into the very essence of defining these crimes by the Criminal code of Lithuania. This paper is not only valuable at the comparative level, it also touches the most important common subjects of qualifying these crimes separately as well as in conjunction with other criminal offences, all according to the criminal law of Lithuania. Defining the basic rules of qualifying these crimes combines the findings of the comparative analysis with basic law practice, giving them a broader perspective and a deeper-reasoned meaning.

Property relations are, have always been and always will be the very basis of social and economic organization in a state. Its safeguard is arguably a № 1 priority of every state, because it has the capacity to ensure social stability and order. No wonder that nowadays property is considered a birthright of every human being. That probably explains why property relations are protected by all types of legislative acts, regardless of their legal power. Criminal law is the final frontier of its protection since it regulates the harshest penalties for such offences. Extortion and Robbery are common criminal offences against property and are considered to be the most dangerous crimes of the kind. However, that is not the only thing they have in common. These crimes are often so much alike that it turns difficult to determine which crime of the two is reflected in the criminal actions of the perpetrator. Therefore this paper concentrates its attention on the subject of similarities and differences of Extortion and Robbery. These crimes are mainly analyzed and compared in detail through the elements of their objective and subjective features. That provides a proper incentive for attempting to demarcate these offences in the whole, digging into the very essence of defining these crimes by the Criminal code of Lithuania. This paper is not only valuable at the comparative level, it also touches the most important common subjects of qualifying these crimes separately as well as in conjunction with other criminal offences, all according to the criminal law of Lithuania. Defining the basic rules of qualifying these crimes combines the findings of the comparative analysis with basic law practice, giving them a broader perspective and a deeper-reasoned meaning.

Property relations are, have always been and always will be the very basis of social and economic organization in a state. Its safeguard is arguably a № 1 priority of every state, because it has the capacity to ensure social stability and order. No wonder that nowadays property is considered a birthright of every human being. That probably explains why property relations are protected by all types of legislative acts, regardless of their legal power. Criminal law is the final frontier of its protection since it regulates the harshest penalties for such offences. Extortion and Robbery are common criminal offences against property and are considered to be the most dangerous crimes of the kind. However, that is not the only thing they have in common. These crimes are often so much alike that it turns difficult to determine which crime of the two is reflected in the criminal actions of the perpetrator. Therefore this paper concentrates its attention on the subject of similarities and differences of Extortion and Robbery. These crimes are mainly analyzed and compared in detail through the elements of their objective and subjective features. That provides a proper incentive for attempting to demarcate these offences in the whole, digging into the very essence of defining these crimes by the Criminal code of Lithuania. This paper is not only valuable at the comparative level, it also touches the most important common subjects of qualifying these crimes separately as well as in conjunction with other criminal offences, all according to the criminal law of Lithuania. Defining the basic rules of qualifying these crimes combines the findings of the comparative analysis with basic law practice, giving them a broader perspective and a deeper-reasoned meaning.

This article aims to articulate difference between creativity and sociability. The effort of articulation of the difference faces a problem of identity, therefore the strategy of the analysis is based on the method of indirect access to these subjects of analysis. Moreover, it can be said that consideration of "subject" implies assumptions of a theological discourse in a sense of "undeniable truth". Therefore problem fields that are very little related among themselves in creativity and sociability are chosen for the analysis: political field of sociability and art creativity. This research draws attention to the relevant problems of contemporary philosophical thought; these problems are related with tradition and the Lithuanian context.

This article aims to articulate difference between creativity and sociability. The effort of articulation of the difference faces a problem of identity, therefore the strategy of the analysis is based on the method of indirect access to these subjects of analysis. Moreover, it can be said that consideration of "subject" implies assumptions of a theological discourse in a sense of "undeniable truth". Therefore problem fields that are very little related among themselves in creativity and sociability are chosen for the analysis: political field of sociability and art creativity. This research draws attention to the relevant problems of contemporary philosophical thought; these problems are related with tradition and the Lithuanian context.

This article aims to articulate difference between creativity and sociability. The effort of articulation of the difference faces a problem of identity, therefore the strategy of the analysis is based on the method of indirect access to these subjects of analysis. Moreover, it can be said that consideration of "subject" implies assumptions of a theological discourse in a sense of "undeniable truth". Therefore problem fields that are very little related among themselves in creativity and sociability are chosen for the analysis: political field of sociability and art creativity. This research draws attention to the relevant problems of contemporary philosophical thought; these problems are related with tradition and the Lithuanian context.

This article aims to articulate difference between creativity and sociability. The effort of articulation of the difference faces a problem of identity, therefore the strategy of the analysis is based on the method of indirect access to these subjects of analysis. Moreover, it can be said that consideration of "subject" implies assumptions of a theological discourse in a sense of "undeniable truth". Therefore problem fields that are very little related among themselves in creativity and sociability are chosen for the analysis: political field of sociability and art creativity. This research draws attention to the relevant problems of contemporary philosophical thought; these problems are related with tradition and the Lithuanian context.

Nowadays while discussing some social, economic or political issues you will hear a lot about generational differences. It is widely discussed in field of work relations. Motivation is the basic part of work relations and it is main tool to ensure productive and effective work. Employees from different generations have different experiences, goals, and expectations to motivation. Shared service centres become significant part of our economics. The goal of this thesis is to identify generational differences in work motivation sources To reach targeted goal the literature analysis and quantitative research was done. Research took place in one of shared service centres in Lithuania. After literature analysis 2 hypotheses were raised Ha. External self-concept and goal internalization motivation sources are higher for X generation than Y; Hb. Intrinsic process, instrumental and self-concept internal motivation sources are higher for Y generation than X. Goals of research: identify generational differences (X and Y) in sources of motivation; also, identify motivational differences in generations according to other demographic indicators; also identify motivational differences among all shared services employees according to other demographic indicators. After analysis of research data hypothesis Ha was not supported, but hypothesis Hb. was partly supported as instrumental and self-concept internal motivation sources are higher for Y generation than X. Also it was found that instrumental motivation is higher for man in generation Y , than for woman. Analysing data of all shared service centres employees it was found that instrumental and self-concept motivation is higher for man that for woman, also instrumental motivation sours is very important for operational specialists and goal internalization sours for management, coordinators and analysts. Master thesis contains of: introduction, three main parts- theoretical, methodological and analysis, conclusions, recommendations, list of literatures, summary in Lithuania and English and annexes.

Nowadays while discussing some social, economic or political issues you will hear a lot about generational differences. It is widely discussed in field of work relations. Motivation is the basic part of work relations and it is main tool to ensure productive and effective work. Employees from different generations have different experiences, goals, and expectations to motivation. Shared service centres become significant part of our economics. The goal of this thesis is to identify generational differences in work motivation sources To reach targeted goal the literature analysis and quantitative research was done. Research took place in one of shared service centres in Lithuania. After literature analysis 2 hypotheses were raised Ha. External self-concept and goal internalization motivation sources are higher for X generation than Y; Hb. Intrinsic process, instrumental and self-concept internal motivation sources are higher for Y generation than X. Goals of research: identify generational differences (X and Y) in sources of motivation; also, identify motivational differences in generations according to other demographic indicators; also identify motivational differences among all shared services employees according to other demographic indicators. After analysis of research data hypothesis Ha was not supported, but hypothesis Hb. was partly supported as instrumental and self-concept internal motivation sources are higher for Y generation than X. Also it was found that instrumental motivation is higher for man in generation Y , than for woman. Analysing data of all shared service centres employees it was found that instrumental and self-concept motivation is higher for man that for woman, also instrumental motivation sours is very important for operational specialists and goal internalization sours for management, coordinators and analysts. Master thesis contains of: introduction, three main parts- theoretical, methodological and analysis, conclusions, recommendations, list of literatures, summary in Lithuania and English and annexes.

Suggestive egalitarianism has a long history within educational system, i.e. one of the first ideologists would be J. J. Rousseau. Suggestive egalitarianism thesis arises in European democracy thought and becomes a new sphere of social philosophy and epistemology while a child's being different is an educational virtue. In this paper the concept of children's difference equality on the basis of suggestive egalitarianism is revealed. The socio-cultural meanings' interpretations are set as well based on European democratic thought paradigm. The scientific positions contextualizing those interpretations are analyzed. Specifically theses: "children's difference equality", "children's equality", and "children communities' equality". These pedagogic streams and social movements that empower children's equality expression are identified. Educational situations are interpreted as well, especially these were educational relations', "child–adult" socio-cultural meaning is seen. Problematic questions for scientific and practical discussions are formulated.

Suggestive egalitarianism has a long history within educational system, i.e. one of the first ideologists would be J. J. Rousseau. Suggestive egalitarianism thesis arises in European democracy thought and becomes a new sphere of social philosophy and epistemology while a child's being different is an educational virtue. In this paper the concept of children's difference equality on the basis of suggestive egalitarianism is revealed. The socio-cultural meanings' interpretations are set as well based on European democratic thought paradigm. The scientific positions contextualizing those interpretations are analyzed. Specifically theses: "children's difference equality", "children's equality", and "children communities' equality". These pedagogic streams and social movements that empower children's equality expression are identified. Educational situations are interpreted as well, especially these were educational relations', "child–adult" socio-cultural meaning is seen. Problematic questions for scientific and practical discussions are formulated.

Relevance of the survey. Interculturality and intercultural education from the approach of changes in the conception of nationality has become an important part within the context of the process of globalisation. In order to understand contemporary social processes and cultural differences, it is necessary to analyse meanings, attributed to the phenomenon of the globalisation. It is one of the most common objects of political, economic and cultural research as well as terms of the contemporary politics and science. Analysis of the change of cultures and expression of differences covers the study of scientific literature on themes of the global transformation, industry of cultures, cultural globalisation, inequality, sociology as well as anti-globalisation. It is important that the globalisation often functions as the synonym for this phenomenon: strive for the liberal policy in the world economics, the growing domination of life forms of the Western politics, economics as well as the culture; spread of new technologies, unified society, where the most important causes of the main social conflicts are eliminated (Scheuerman, 2010). Analysis of Lithuanian and foreign scientific literature revealed explanations of the concept of culture as well as attitudes, allowing stating that today different conception of the culture exists, when the order destruction becomes the norm, ensuring transformations. The culture is linked with the idea of the constant place, giving the meaning for life via aims, the totality of generalised factors, rules of behaviour, heritage, communication, social practices and ethos. The revealed reasons of the cultural change within the context of globalising world supposes the conclusion, that the culture, under circumstances of globalisation, refuses own structures and overtakes other, based on links, homogenisation, reduction of the range dimension, constant process and cultural changes. [.]