Suchergebnisse

This work aims to reveal socio-educational support models in pre-school institution. To perform research was selected qualitative research method. It was done theoretical analysis of socio-educational activities and theoretical model in pre-school. During qualitative research method using semi-structured interview were interviewed 15 experts, 10 social educators and 5 educators working in pre-school. Data of research were processed using content analysis method. In the part of study was investigate need of socio-educational support for childrens, parents community, competences of socio-educatots (educators), providing perpective, providing models, point of view of socio-educators and educators. Following qualitative study it was found that socio-educational support in pre school institution is carried out using preventive work: activities with children and children groups, activities with families, communication and collaboration, professional development of social educators. Mainly is focus on children and social skills development. Pre-school community would like that social educators more focus to children welfare, safety, pozitive integration and socialization in the society by promoting the expression of full-fledget personality. Educators expect more help: more attention and concentration in common activities, team work, communication and education of parents. Results of study reaveled socio-educational support areas for improvement: not adapted workplaces, low workloads of socio-educators, lack of National programs, legislation, job descriptions, lack of specialists (psychologist, physical therapist), lack of work methods and measures, lack of programs for improving professional competences skills. Moddeling data of study were created socio-educational support system model which interacts activities, development, environment, structure and main aim of socio-educators.

This work aims to reveal socio-educational support models in pre-school institution. To perform research was selected qualitative research method. It was done theoretical analysis of socio-educational activities and theoretical model in pre-school. During qualitative research method using semi-structured interview were interviewed 15 experts, 10 social educators and 5 educators working in pre-school. Data of research were processed using content analysis method. In the part of study was investigate need of socio-educational support for childrens, parents community, competences of socio-educatots (educators), providing perpective, providing models, point of view of socio-educators and educators. Following qualitative study it was found that socio-educational support in pre school institution is carried out using preventive work: activities with children and children groups, activities with families, communication and collaboration, professional development of social educators. Mainly is focus on children and social skills development. Pre-school community would like that social educators more focus to children welfare, safety, pozitive integration and socialization in the society by promoting the expression of full-fledget personality. Educators expect more help: more attention and concentration in common activities, team work, communication and education of parents. Results of study reaveled socio-educational support areas for improvement: not adapted workplaces, low workloads of socio-educators, lack of National programs, legislation, job descriptions, lack of specialists (psychologist, physical therapist), lack of work methods and measures, lack of programs for improving professional competences skills. Moddeling data of study were created socio-educational support system model which interacts activities, development, environment, structure and main aim of socio-educators.

This article is focused on the conduct of French cultural diplomacy and its reliance on smooth functioning of governmental institutions. It is aimed to indicate rather clearly in what ways cultural diplomacy, often perceived as an intriguing phenomenon, might become of vital importance in spreading cultural values and gaining more political influence globally as well as locally. Willing to set proper limitations to the scope of the analysis, this article will be devoted to the practical appraisal of basic principles that have laid a sound foundation for the cultural diplomacy of France. In this context, special attention will also be paid to governmental institutions currently involved in the process of making strategic decisions and eager to ensure the effective implementation of French cultural diplomacy abroad.

This article is focused on the conduct of French cultural diplomacy and its reliance on smooth functioning of governmental institutions. It is aimed to indicate rather clearly in what ways cultural diplomacy, often perceived as an intriguing phenomenon, might become of vital importance in spreading cultural values and gaining more political influence globally as well as locally. Willing to set proper limitations to the scope of the analysis, this article will be devoted to the practical appraisal of basic principles that have laid a sound foundation for the cultural diplomacy of France. In this context, special attention will also be paid to governmental institutions currently involved in the process of making strategic decisions and eager to ensure the effective implementation of French cultural diplomacy abroad.

This article is focused on the conduct of French cultural diplomacy and its reliance on smooth functioning of governmental institutions. It is aimed to indicate rather clearly in what ways cultural diplomacy, often perceived as an intriguing phenomenon, might become of vital importance in spreading cultural values and gaining more political influence globally as well as locally. Willing to set proper limitations to the scope of the analysis, this article will be devoted to the practical appraisal of basic principles that have laid a sound foundation for the cultural diplomacy of France. In this context, special attention will also be paid to governmental institutions currently involved in the process of making strategic decisions and eager to ensure the effective implementation of French cultural diplomacy abroad.

During the Global Financial Crisis of 2008, many financial institutions all over the world were nationalized, taken over or declared insolvent and liquidated. The experience from the crisis affirmed the importance of statutory auditors' role as gatekeepers in financial services sector. Also, the issues of statutory auditors' liability and their public role are particularly relevant in Lithuania, considering that two at the time biggest Lithuanian capital banks - Snoras and Ūkio bankas went bankrupt while having unqualified auditor's opinions issued by statutory auditors less than a year before the banks became de facto insolvent. According to European Commission (EC), after the crisis investors doubt the credibility and accuracy of the audited financial statements of banks and other financial institutions. Inspection reports from the Member States confirmed that statutory auditors lack professional skepticism and fresh thinking. Consequently, EC has initiated reform of the audit market. New legislation Directive 2014/56/EU and Regulation EU (No) 537/2014 will become applicable from June 2016. Audit malpractice cases can be defined as not typical malpractice cases, because auditors have a dual responsibility not only to their direct client, but also to third parties. This factor is especially important in financial institutions' audit malpractice cases, because they have very wide range of stakeholders who rely on auditors' reporting. The research problem - is auditor responsible for the insolvency of financial institution. The aim of the thesis is to explore the extent of auditors' liability for malpractice in the U.S. and EU, and identify areas of concern in audit market regulation. The first part of the thesis examines the prevailing approaches to auditors' liability in the U.S. and EU, as well as auditors' liability system in Lithuania. The second part of the thesis is focused on analyzing the extent of auditors' liability for malpractice in recent cases related to collapses of Lehman Brothers, Snoras and Ūkio bankas. In the third part of the thesis areas of concern in EU audit market regulation are identified. In this thesis comparative literature analysis and comprehensive review methods are used. Based on the research results, the null hypothesis - the auditor is not responsible for the insolvency of financial institution - was rejected. In a majority of jurisdictions analyzed (in the U.S. and the EU), courts favor unlimited auditors' liability, meaning that when auditors fail to fulfill their duties they are responsible not only to their client, but also to the aggrieved third parties, whose claims are usually based on tort. The rationale for that is auditors' public role. The main issue in claims filed against auditors is whether the auditors have been negligent. Intentional or unintentional violation of auditing standards as well as negligence in any degree indicate auditor's fault, and lead to liability for malpractice. Lawsuits against auditors of Lehman Brothers, Snoras and Ūkio bankas emphasized the importance of auditors obligations to the public as claims against auditors for failure to fulfill their societal role were filed by the aggrieved third parties and the authorities. The analysis of audit malpractice cases highlighted shortcomings in audit market regulation, by confirming that the quality and transparency of audit reports need to be improved as well as auditors' accountability and independence requirements adjusted in order to reduce new financial risks in the future.

During the Global Financial Crisis of 2008, many financial institutions all over the world were nationalized, taken over or declared insolvent and liquidated. The experience from the crisis affirmed the importance of statutory auditors' role as gatekeepers in financial services sector. Also, the issues of statutory auditors' liability and their public role are particularly relevant in Lithuania, considering that two at the time biggest Lithuanian capital banks - Snoras and Ūkio bankas went bankrupt while having unqualified auditor's opinions issued by statutory auditors less than a year before the banks became de facto insolvent. According to European Commission (EC), after the crisis investors doubt the credibility and accuracy of the audited financial statements of banks and other financial institutions. Inspection reports from the Member States confirmed that statutory auditors lack professional skepticism and fresh thinking. Consequently, EC has initiated reform of the audit market. New legislation Directive 2014/56/EU and Regulation EU (No) 537/2014 will become applicable from June 2016. Audit malpractice cases can be defined as not typical malpractice cases, because auditors have a dual responsibility not only to their direct client, but also to third parties. This factor is especially important in financial institutions' audit malpractice cases, because they have very wide range of stakeholders who rely on auditors' reporting. The research problem - is auditor responsible for the insolvency of financial institution. The aim of the thesis is to explore the extent of auditors' liability for malpractice in the U.S. and EU, and identify areas of concern in audit market regulation. The first part of the thesis examines the prevailing approaches to auditors' liability in the U.S. and EU, as well as auditors' liability system in Lithuania. The second part of the thesis is focused on analyzing the extent of auditors' liability for malpractice in recent cases related to collapses of Lehman Brothers, Snoras and Ūkio bankas. In the third part of the thesis areas of concern in EU audit market regulation are identified. In this thesis comparative literature analysis and comprehensive review methods are used. Based on the research results, the null hypothesis - the auditor is not responsible for the insolvency of financial institution - was rejected. In a majority of jurisdictions analyzed (in the U.S. and the EU), courts favor unlimited auditors' liability, meaning that when auditors fail to fulfill their duties they are responsible not only to their client, but also to the aggrieved third parties, whose claims are usually based on tort. The rationale for that is auditors' public role. The main issue in claims filed against auditors is whether the auditors have been negligent. Intentional or unintentional violation of auditing standards as well as negligence in any degree indicate auditor's fault, and lead to liability for malpractice. Lawsuits against auditors of Lehman Brothers, Snoras and Ūkio bankas emphasized the importance of auditors obligations to the public as claims against auditors for failure to fulfill their societal role were filed by the aggrieved third parties and the authorities. The analysis of audit malpractice cases highlighted shortcomings in audit market regulation, by confirming that the quality and transparency of audit reports need to be improved as well as auditors' accountability and independence requirements adjusted in order to reduce new financial risks in the future.

During the Global Financial Crisis of 2008, many financial institutions all over the world were nationalized, taken over or declared insolvent and liquidated. The experience from the crisis affirmed the importance of statutory auditors' role as gatekeepers in financial services sector. Also, the issues of statutory auditors' liability and their public role are particularly relevant in Lithuania, considering that two at the time biggest Lithuanian capital banks - Snoras and Ūkio bankas went bankrupt while having unqualified auditor's opinions issued by statutory auditors less than a year before the banks became de facto insolvent. According to European Commission (EC), after the crisis investors doubt the credibility and accuracy of the audited financial statements of banks and other financial institutions. Inspection reports from the Member States confirmed that statutory auditors lack professional skepticism and fresh thinking. Consequently, EC has initiated reform of the audit market. New legislation Directive 2014/56/EU and Regulation EU (No) 537/2014 will become applicable from June 2016. Audit malpractice cases can be defined as not typical malpractice cases, because auditors have a dual responsibility not only to their direct client, but also to third parties. This factor is especially important in financial institutions' audit malpractice cases, because they have very wide range of stakeholders who rely on auditors' reporting. The research problem - is auditor responsible for the insolvency of financial institution. The aim of the thesis is to explore the extent of auditors' liability for malpractice in the U.S. and EU, and identify areas of concern in audit market regulation. The first part of the thesis examines the prevailing approaches to auditors' liability in the U.S. and EU, as well as auditors' liability system in Lithuania. The second part of the thesis is focused on analyzing the extent of auditors' liability for malpractice in recent cases related to collapses of Lehman Brothers, Snoras and Ūkio bankas. In the third part of the thesis areas of concern in EU audit market regulation are identified. In this thesis comparative literature analysis and comprehensive review methods are used. Based on the research results, the null hypothesis - the auditor is not responsible for the insolvency of financial institution - was rejected. In a majority of jurisdictions analyzed (in the U.S. and the EU), courts favor unlimited auditors' liability, meaning that when auditors fail to fulfill their duties they are responsible not only to their client, but also to the aggrieved third parties, whose claims are usually based on tort. The rationale for that is auditors' public role. The main issue in claims filed against auditors is whether the auditors have been negligent. Intentional or unintentional violation of auditing standards as well as negligence in any degree indicate auditor's fault, and lead to liability for malpractice. Lawsuits against auditors of Lehman Brothers, Snoras and Ūkio bankas emphasized the importance of auditors obligations to the public as claims against auditors for failure to fulfill their societal role were filed by the aggrieved third parties and the authorities. The analysis of audit malpractice cases highlighted shortcomings in audit market regulation, by confirming that the quality and transparency of audit reports need to be improved as well as auditors' accountability and independence requirements adjusted in order to reduce new financial risks in the future.

This article gives the overview of the implementation of strategic planning system in Lithuania and identifies the problems that were posed while implementing the mentioned system. The reforms were practically implemented in 2000 when the Strategic Planning Manual was adopted by the Government of Lithuania. The Manual provides instructions for the preparation of strategic plans. In 2000 for the first time ministries' and Government agencies' strategic plans were prepared following the budget formation cycle for the year 2001. Following the Manual the ministries and Government agencies pointed out expected results they wanted to achieve. In this way the activity transformed from process oriented into result oriented. Monitoring and reporting is a fundamental part of a good planning process and in 2002 for the first time ministries and Government agencies have reported on the results achieved against their planning targets. This article also includes analysis of experience as well as suggestions for future improvement. Progress is required at two levels: first, the political level (the Prime Minister and Ministers) needs to be more actively involved in the deliberations on priority setting. Second, the administrative level needs to improve decision–making process. ; Straipsnio tikslas – supažindinti skaitytojus su strateginio planavimo diegimo Lietuvoje patirtimi, apibrėžti iškilusias problemas bei suformuluoti galimas tobulinimo kryptis. Praktinio – apžvalginio pobūdžio straipsnyje pateikiamos strateginio planavimo diegimo Lietuvoje ištakos, Vyriausybės aprobuotos Strateginio planavimo metodikos pagrindiniai principai bei jos taikymas viešojo administravimo institucijose. Esminių pokyčių įvyko 2000 metais, kai ministerijų ir Vyriausybės įstaigų strateginių veiklos planų rengimas buvo integruotas į 2001 metų valstybės biudžeto rengimo ciklą. Vadovaudamosi patvirtinta Strateginio planavimo metodika, institucijos pirmą kartą nurodė, kokiems konkretiems tikslams bus panaudoti valstybės biudžeto asignavimai ir kokių konkrečių rezultatų tikisi pasiekti. Taigi strateginis planavimas reikalauja institucijų veiklą orientuoti į rezultatą, o ne į procesą. 2002 metais ministerijos ir Vyriausybės įstaigos pirmą kartą atsiskaitė už strateginiuose planuose numatytų tikslų įgyvendinimą. Autoriai, remdamiesi dvejų metų strateginio planavimo patirtimi, straipsnyje pateikia pasiūlymų, kaip toliau tobulinti procesą. Akcentuojama būtinybė formuojant viešąją politiką tobulinti prioritetų nustatymą, o ją įgyvendinant – tobulinti visą sprendimų priėmimo procesą.

Clusters as a specific form of inter-organizational communication, developing a new approach to the economy and economic development, create new economic roles of business, government and non-governmental institutions, result in new communication structures in business and government, business and associated institutions. The objective of the paper is to analyze the cluster policy in Lithuania and to evaluate the effectiveness of its implementation through the medical cluster formation and development perspective. The task of the paper was to review the cluster concept prevailing in scientific literature, analyze the Lithuanian cluster policies and implementation measures, investigate the barriers of formation of clusters, evaluate the clusterization process and realities of medical companies and institutions. The object of the research is clusters policy in Lithuania. Conclusions. There is no uniform definition of a cluster in the scientific literature. The concept of clusters is treated differently, because there is no single cluster theory, there are only a number of different theories and reasoning, which try to base the logic of clusters. However, in most cases, the cluster is identified as a critical mass of companies and organizations that have achieved an outstanding success in certain areas of business, focused in a defined territory. The main reasons can be identified as hindering the clustering processes: 1) barriers arising due to market imperfections, 2) systemic imperfections arising from the policy and indirect effect of the authorities to the market operators, and 3) inadequate government action. Cluster policy as an independent competition policy is relatively new. Lithuania has no separate programming document for clustering issues so far. There is no unified cluster policy in Lithuania. Therefore, it can be stated that Lithuania is still in its target cluster policy formation stage. It is proposed to develop a unified and streamlined Lithuanian cluster policy programming document. The paper highlights the importance of continuity of ongoing national and EU structural funds incentives for the development of clustering processes. It is recommended to inform businesses about the benefits and opportunities of clustering, to publicize successful Lithuanian cluster activities and results. ; Vykstant globalios ekonomikos plėtros procesams, vis didesnę reikšmę įgyja klasteriai – vienoje geografinėje teritorijoje sutelktos, tarpusavyje sąveikaujančios, vykdančios bendrą veiklą ir savo specifine veikla papildančios viena kitą įmonės ir institucijos1. Jau senokai pasaulis, Europa, o dabar ir Lietuva suvokia klasterių svarbą ekonomikai ir nacionaliniam konkurencingumui. Straipsnyje aptariamos klasterio, kaip reiškinio, ištakos, jo formavimosi prielaidos, taip pat analizuojamos mokslinėje literatūroje vyraujančios klasterio sąvokos bei jų įvairovė. Antroje dalyje analizuojama klasterių politika Lietuvoje: valstybės požiūris į klasterizacijos procesus, jų reikalingumą, apžvelgiamos klasterių kūrimosi skatinimo priemonės bei programos, jų įgyvendinimas bei kliūtys. Trečioje darbo dalyje tiriama, kaip Lietuvos klasterių politika pasireiškia medicinos įmonių ir įstaigų klasterizacijos srityje, kokios yra medicinos klasterių kūrimosi prielaidos bei trukdžiai. Ketvirtoje dalyje yra aptariamas straipsnio autorės atliktas empirinis tyrimas, kurio tikslas – išsiaiškinti, kaip įgyvendinama valstybės vykdoma klasterių politika, vertinant jos efektyvumą bei kliūtis medicinos įmonių bei įstaigų klasterizacijos aspektu. Galiausiai, pateikiamos išvados ir pasiūlymai.

Relevance and the problem of the topic. For some time the formation of cities image are included to the government strategy plans. The competing cities try to use all their resources in order to become more attractive and well-known. This study investigates the case of Kaunas district. Promising district located near one of the biggest cities in Lithuania is highly assessed by investors. This case study aims to find out why successfully developing district does not use its full cultural potential and has no clear image strategy. The object of the Master work - are activities of cultural institutions which contributes in forming cultural image. The aim of the investigation - to explore cultural institutions impact on the formation of Kaunas district image. The work was based on analysis of scientific literature, empirical researches. Theory part analyses the local image conception and provides overview of the cultural institutions impact on the local image. The third chapter is devoted to analysis of Kaunas district case. Results of the investigation - Kaunas district does not have a clear cultural image strategy, although geographical position of the location determines a large amount of investments and population growth, and the district is assessed as the most successful growing municipality. There is a lack of attention for Kaunas district cultural image, information about cultural and artistic activities is available only for a narrow flow of people. There is a lack of innovative approach by the heads of government and cultural institutions.

Relevance and the problem of the topic. For some time the formation of cities image are included to the government strategy plans. The competing cities try to use all their resources in order to become more attractive and well-known. This study investigates the case of Kaunas district. Promising district located near one of the biggest cities in Lithuania is highly assessed by investors. This case study aims to find out why successfully developing district does not use its full cultural potential and has no clear image strategy. The object of the Master work - are activities of cultural institutions which contributes in forming cultural image. The aim of the investigation - to explore cultural institutions impact on the formation of Kaunas district image. The work was based on analysis of scientific literature, empirical researches. Theory part analyses the local image conception and provides overview of the cultural institutions impact on the local image. The third chapter is devoted to analysis of Kaunas district case. Results of the investigation - Kaunas district does not have a clear cultural image strategy, although geographical position of the location determines a large amount of investments and population growth, and the district is assessed as the most successful growing municipality. There is a lack of attention for Kaunas district cultural image, information about cultural and artistic activities is available only for a narrow flow of people. There is a lack of innovative approach by the heads of government and cultural institutions.

Relevance and the problem of the topic. For some time the formation of cities image are included to the government strategy plans. The competing cities try to use all their resources in order to become more attractive and well-known. This study investigates the case of Kaunas district. Promising district located near one of the biggest cities in Lithuania is highly assessed by investors. This case study aims to find out why successfully developing district does not use its full cultural potential and has no clear image strategy. The object of the Master work - are activities of cultural institutions which contributes in forming cultural image. The aim of the investigation - to explore cultural institutions impact on the formation of Kaunas district image. The work was based on analysis of scientific literature, empirical researches. Theory part analyses the local image conception and provides overview of the cultural institutions impact on the local image. The third chapter is devoted to analysis of Kaunas district case. Results of the investigation - Kaunas district does not have a clear cultural image strategy, although geographical position of the location determines a large amount of investments and population growth, and the district is assessed as the most successful growing municipality. There is a lack of attention for Kaunas district cultural image, information about cultural and artistic activities is available only for a narrow flow of people. There is a lack of innovative approach by the heads of government and cultural institutions.

The article analyses assumptions and opportunities of inter-institutional cooperation in pursuance of the re-socialization of ex-prisoners. High quality social rehabilitation for the ex-prisoners can be achieved by the effective and purposeful cooperation of different, common-goal oriented bodies, institutions and organizations. The methods of the research, which included a semi-structured interview and qualitative content analysis, helped to reveal that both state and municipal institutions usually enter the process of re-socialization. They admit that inter-institutional cooperation is an effective support for ex-prisoners and the process of re-socialization is only possible by rallying the joint strengths and efforts of different professionals. The initiator of such a support is the social worker, who helps to puzzle out the great flow of problems and jointly seek for solutions. The social worker usually works individually when organizing general and special social services.

The article analyses assumptions and opportunities of inter-institutional cooperation in pursuance of the re-socialization of ex-prisoners. High quality social rehabilitation for the ex-prisoners can be achieved by the effective and purposeful cooperation of different, common-goal oriented bodies, institutions and organizations. The methods of the research, which included a semi-structured interview and qualitative content analysis, helped to reveal that both state and municipal institutions usually enter the process of re-socialization. They admit that inter-institutional cooperation is an effective support for ex-prisoners and the process of re-socialization is only possible by rallying the joint strengths and efforts of different professionals. The initiator of such a support is the social worker, who helps to puzzle out the great flow of problems and jointly seek for solutions. The social worker usually works individually when organizing general and special social services.