Suchergebnisse

Relationship between the important fire protection indices – flammable gaseous materials (or vapours arising from liquid flammable materials during a fire) concentrations in gas-air mixtures at maximum flame diffusion rate – and stoichiometric oxygen molecule number in combustion reaction equation were investigated. The obtained equation combining the above mentioned factors were used to calculate especially dangerous flammable organic material concentrations in combustible mixtures. The obtained data will allow undertaking preventive measures and evaluating various stored materials which are fire hazards at construction and military sites.

Relationship between the important fire protection indices – flammable gaseous materials (or vapours arising from liquid flammable materials during a fire) concentrations in gas-air mixtures at maximum flame diffusion rate – and stoichiometric oxygen molecule number in combustion reaction equation were investigated. The obtained equation combining the above mentioned factors were used to calculate especially dangerous flammable organic material concentrations in combustible mixtures. The obtained data will allow undertaking preventive measures and evaluating various stored materials which are fire hazards at construction and military sites.

The accurate (exact) prediction of tax revenue is a very important task for state budget planning. Both underestimation and overestimation of the planned revenue could cause problems in case the revenue is used to finance government functions. In the past few years planning of profit tax revenue was not very exact: the sum of the profit tax collected was considerably smaller or considerably larger than the planned profit tax revenue. The difference between the actual and planned revenue was about 12–56 % every year. There are several related factors which aggravate profit tax revenue modelling. It is doubtful if the indicator of profit tax revenue is stationary. The assumption of the stationarity of indicators is usually made when applying econometric models to the indicators. This problem is caused by a frequent change of the Profit tax law. In addition, transitional processes, invoked by privatization, integration to EU, and etc were typical of the Lithuanian economy in the past few years. Therefore very general equations used to describe the profit tax revenue of macroeconometric models of many countries are not relevant to model and predict the profit tax revenue in Lithuania. In order to predict budget revenues accurately, their modelling methodology needs to be created so as to be effective in the situation where regression relations are complicated while disposable series of observations are rather short (the quarterly profit indicators have been known since 1998 in Lithuania). The objective of this dissertation is to develop the compound methodology of profit tax modelling and predicting, based on the use of legal information, economic information, and analysis of statistical relations. The main attention is paid to the analysis of profit tax revenue and the two-stage modelling methodology is presented here. Financed by the Lithuanian State Fund of Science and Studies, the project of "Mathematical Models of Lithuanian Economy to Predict Processes of Macroeconomy", aimed at the creation of a macroeconometric model of Lithuanian economy, have been pursued for several years. The system of equations of the government finances sector is an important part of the project and the last part of the dissertation is dedicated to its formation.

The accurate (exact) prediction of tax revenue is a very important task for state budget planning. Both underestimation and overestimation of the planned revenue could cause problems in case the revenue is used to finance government functions. In the past few years planning of profit tax revenue was not very exact: the sum of the profit tax collected was considerably smaller or considerably larger than the planned profit tax revenue. The difference between the actual and planned revenue was about 12–56 % every year. There are several related factors which aggravate profit tax revenue modelling. It is doubtful if the indicator of profit tax revenue is stationary. The assumption of the stationarity of indicators is usually made when applying econometric models to the indicators. This problem is caused by a frequent change of the Profit tax law. In addition, transitional processes, invoked by privatization, integration to EU, and etc were typical of the Lithuanian economy in the past few years. Therefore very general equations used to describe the profit tax revenue of macroeconometric models of many countries are not relevant to model and predict the profit tax revenue in Lithuania. In order to predict budget revenues accurately, their modelling methodology needs to be created so as to be effective in the situation where regression relations are complicated while disposable series of observations are rather short (the quarterly profit indicators have been known since 1998 in Lithuania). The objective of this dissertation is to develop the compound methodology of profit tax modelling and predicting, based on the use of legal information, economic information, and analysis of statistical relations. The main attention is paid to the analysis of profit tax revenue and the two-stage modelling methodology is presented here. Financed by the Lithuanian State Fund of Science and Studies, the project of "Mathematical Models of Lithuanian Economy to Predict Processes of Macroeconomy", aimed at the creation of a macroeconometric model of Lithuanian economy, have been pursued for several years. The system of equations of the government finances sector is an important part of the project and the last part of the dissertation is dedicated to its formation.

Market failures require state interventions. Often interventions has negative after effect therefore before starting implementation of policy measures it is necessary carry out comprehensive integrated assessment of these measure effects. Energy subsidy reform as every policy measure should be assessed in integrated way because sometimes implementation of such measures can cause contradictionary economic, social and environmental effect. So seeking to evaluate benefit of environmental policy it is necessary to apply integrated assessment framework. General equilibrium analysis is the best tool to asses the impact of state interventions into markets. Computable general equilibrium (CGE) models essentially simulate markets for production factors and goods using systems of equations specifying supply and demand behaviour across all markets. The data and resource requirements for the construction of CGE models are very substantial. However, this drawback should be weighed against the gains in accuracy of simulation to actual market changes that such modelling allows. An alternative to CGE modelling is for the partial equilibrium analysis to be extended to several linked markets. This option may be better suited to the context of some developing countries and countries in transition because requires less data. Simulation model BALANCE developed by IAEA is partial equilibrium model and can be successfully used for the assessment of environmental policy impact on energy sector.

Market failures require state interventions. Often interventions has negative after effect therefore before starting implementation of policy measures it is necessary carry out comprehensive integrated assessment of these measure effects. Energy subsidy reform as every policy measure should be assessed in integrated way because sometimes implementation of such measures can cause contradictionary economic, social and environmental effect. So seeking to evaluate benefit of environmental policy it is necessary to apply integrated assessment framework. General equilibrium analysis is the best tool to asses the impact of state interventions into markets. Computable general equilibrium (CGE) models essentially simulate markets for production factors and goods using systems of equations specifying supply and demand behaviour across all markets. The data and resource requirements for the construction of CGE models are very substantial. However, this drawback should be weighed against the gains in accuracy of simulation to actual market changes that such modelling allows. An alternative to CGE modelling is for the partial equilibrium analysis to be extended to several linked markets. This option may be better suited to the context of some developing countries and countries in transition because requires less data. Simulation model BALANCE developed by IAEA is partial equilibrium model and can be successfully used for the assessment of environmental policy impact on energy sector.

In the guidelines of the EU cultural policies, institutional frameworks and missions of cultural organizations, cultural communication, and art marketing theories the concept of "audience development" indicates not only the integrated approach towards the cultivation of the demand for the arts, but also the shift in the understanding of the notion of the recipients of art as well as the audience. On the conceptual level the prioritizing of audience development (public engagement with arts) in the agendas of cultural policy makers signals the acknowledgment of art audiences as the equal participant of the aesthetic communication and legitimation of the equation of the process of art perception to that of art creation. The focus on the demands of the audience and its development is embedded in the guidelines of Lithuanian cultural policy, criteria of project funding on the national and municipal level as well as the missions and documents of the Lithuanian theatre institutions. However, the detailed analysis demonstrates that the declarative attention to the building of theatre audiences is only partly reflected in the "real politics" of theatre institutions or their practical activities. Empirical research indicates that in case of particular theatre institution theoretically justified synergy among marketing communication, education and programming in practice means sharing of the influence and responsibilities of different departments, which is often neither easily achieved nor effective. Moreover, costly time and work consuming and unpredictable projects for the attracting of the new audiences do not always seem beneficial or financially sustainable for theatre organizations. [.]

In the guidelines of the EU cultural policies, institutional frameworks and missions of cultural organizations, cultural communication, and art marketing theories the concept of "audience development" indicates not only the integrated approach towards the cultivation of the demand for the arts, but also the shift in the understanding of the notion of the recipients of art as well as the audience. On the conceptual level the prioritizing of audience development (public engagement with arts) in the agendas of cultural policy makers signals the acknowledgment of art audiences as the equal participant of the aesthetic communication and legitimation of the equation of the process of art perception to that of art creation. The focus on the demands of the audience and its development is embedded in the guidelines of Lithuanian cultural policy, criteria of project funding on the national and municipal level as well as the missions and documents of the Lithuanian theatre institutions. However, the detailed analysis demonstrates that the declarative attention to the building of theatre audiences is only partly reflected in the "real politics" of theatre institutions or their practical activities. Empirical research indicates that in case of particular theatre institution theoretically justified synergy among marketing communication, education and programming in practice means sharing of the influence and responsibilities of different departments, which is often neither easily achieved nor effective. Moreover, costly time and work consuming and unpredictable projects for the attracting of the new audiences do not always seem beneficial or financially sustainable for theatre organizations. [.]

In the guidelines of the EU cultural policies, institutional frameworks and missions of cultural organizations, cultural communication, and art marketing theories the concept of "audience development" indicates not only the integrated approach towards the cultivation of the demand for the arts, but also the shift in the understanding of the notion of the recipients of art as well as the audience. On the conceptual level the prioritizing of audience development (public engagement with arts) in the agendas of cultural policy makers signals the acknowledgment of art audiences as the equal participant of the aesthetic communication and legitimation of the equation of the process of art perception to that of art creation. The focus on the demands of the audience and its development is embedded in the guidelines of Lithuanian cultural policy, criteria of project funding on the national and municipal level as well as the missions and documents of the Lithuanian theatre institutions. However, the detailed analysis demonstrates that the declarative attention to the building of theatre audiences is only partly reflected in the "real politics" of theatre institutions or their practical activities. Empirical research indicates that in case of particular theatre institution theoretically justified synergy among marketing communication, education and programming in practice means sharing of the influence and responsibilities of different departments, which is often neither easily achieved nor effective. Moreover, costly time and work consuming and unpredictable projects for the attracting of the new audiences do not always seem beneficial or financially sustainable for theatre organizations. [.]

There isn't enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren't evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers. Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients.

There isn't enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren't evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers. Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients.

There isn't enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren't evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers. Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients.

There isn't enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren't evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers. Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients.

There isn't enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren't evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers. Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients.

There isn't enough information about the components that influence a business solvency in scientific literature. In order for business to prepare for a change in solvency. Methodological analysis evaluates the resulting variables: cash flow, obligations, fixed asset and current assets change, Share capital, their relative indices, but it excludes external influence on these variables. The goal of the research was to evaluate the business environment factors impact to the solvency of businesses. During the evaluation of the business environment only macroeconomics influence on solvency was analyzed, because of the research goal, internal insolvency reasons weren't evaluated. We chose these independent variables: GDP value and its change in Lithuania and the European Union, inflation, unemployment rate, tax burden, shadow economy scale, corruption control index , the amount of companies in the sector, the amount of bankrupt companies in the sector and Lithuania, interest rates, cargo turnover change in the country, political stability and government efficiency indicators. Business environments influence on companies solvency was assessed using the linear regression method. Sample for the research – warehousing and logistics related services businesses divided into groups by their employee quantity. According to the findings made, businesses solvency is statistically highly correlated with external influences and every one of these influences were calculated individually using linear regression equations. This showed the external influences severity on the chosen variable. A conclusion was made that business environment influence on a companies solvency is different from dependent variable solvency rating and companies size. During the evaluation statistically important ties were found in companies, which employ more than 49 employers. Other relationships that were found: interest rates and inflation growth reduce a companies solvency rating, Shadow economy decrease and the increase of corruption control increases the companies debt coefficient. The increase of businesses in the particular sector reduce companies debt coefficients.