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This paper is devoted to the problem of intangible assets. Questions primarily concerning definitions of the intangible asset phenomenon are at the centre of attention from the position of economic and special accounting legislation. The problem of set of intangible assets is also monitored here together with allocation (placement) in basic accounting records of a company. The conclusions of this paper demonstrate the limited possibilities of official (accounting) data structures (including structures for intangible assets), especially in comparison with theoretical structures, as derived from the needs of economic practice. On the other hand, however, it is also necessary to take into consideration the relative transparency of the official intangible asset structures, which provides apparent hope if involving future development in the direction of greater reflex in economic reality.

This paper is devoted to the problem of intangible assets. Questions primarily concerning definitions of the intangible asset phenomenon are at the centre of attention from the position of economic and special accounting legislation. The problem of set of intangible assets is also monitored here together with allocation (placement) in basic accounting records of a company. The conclusions of this paper demonstrate the limited possibilities of official (accounting) data structures (including structures for intangible assets), especially in comparison with theoretical structures, as derived from the needs of economic practice. On the other hand, however, it is also necessary to take into consideration the relative transparency of the official intangible asset structures, which provides apparent hope if involving future development in the direction of greater reflex in economic reality.

This dissertation is an attempt to provide answers to the following questions: which theoretical interpretations of intangible resources, their expression and empowerment in economy, as well as methodological approaches should be used as a basis when assessing the impact of intangible resources on the country's sustainable development? Respectively, the concept of intangible resources was formed, according to which, intangible resources are based on the human capital component comprised of the education and health dimension, as well as the knowledge capital component which is understood as digital inclusion, innovations and economic competencies dimensions as a whole. This concept supplements the theories of economy by emphasizing the separation between the human and the knowledge capital, and at the same time supports the importance of both components for the development of intangible resources. A model created for the assessment of the impact of intangible resources on sustainable development, intends to assess the impact of intangible resources on sustainable development, supplements the models that currently exist in scientific literature as it is directly focused on revealing the impact of intangible resources on sustainable development in European Union countries.

This dissertation is an attempt to provide answers to the following questions: which theoretical interpretations of intangible resources, their expression and empowerment in economy, as well as methodological approaches should be used as a basis when assessing the impact of intangible resources on the country's sustainable development? Respectively, the concept of intangible resources was formed, according to which, intangible resources are based on the human capital component comprised of the education and health dimension, as well as the knowledge capital component which is understood as digital inclusion, innovations and economic competencies dimensions as a whole. This concept supplements the theories of economy by emphasizing the separation between the human and the knowledge capital, and at the same time supports the importance of both components for the development of intangible resources. A model created for the assessment of the impact of intangible resources on sustainable development, intends to assess the impact of intangible resources on sustainable development, supplements the models that currently exist in scientific literature as it is directly focused on revealing the impact of intangible resources on sustainable development in European Union countries.

This article tries to highlight the factor of national identity in the theoretical framework of country branding, introducing the term of "articulation", in process of which the intangible national identity is transformed into the place identity. Japanese Nihon(jin)ron, being the integral part of Japanology or Japanese studies, participates as an important part of this process, and is utilised by the Japanese government for the purposes of country branding. One of the peculiarities and successful aspects of Japanese country branding could be the systematic and centralised management of both the inner and worldwide resources on Japan, what makes Japanese studies not the chaotic set of information ( as it is in majority of countries), but a controllable phenomenon.

This article tries to highlight the factor of national identity in the theoretical framework of country branding, introducing the term of "articulation", in process of which the intangible national identity is transformed into the place identity. Japanese Nihon(jin)ron, being the integral part of Japanology or Japanese studies, participates as an important part of this process, and is utilised by the Japanese government for the purposes of country branding. One of the peculiarities and successful aspects of Japanese country branding could be the systematic and centralised management of both the inner and worldwide resources on Japan, what makes Japanese studies not the chaotic set of information ( as it is in majority of countries), but a controllable phenomenon.

This article tries to highlight the factor of national identity in the theoretical framework of country branding, introducing the term of "articulation", in process of which the intangible national identity is transformed into the place identity. Japanese Nihon(jin)ron, being the integral part of Japanology or Japanese studies, participates as an important part of this process, and is utilised by the Japanese government for the purposes of country branding. One of the peculiarities and successful aspects of Japanese country branding could be the systematic and centralised management of both the inner and worldwide resources on Japan, what makes Japanese studies not the chaotic set of information ( as it is in majority of countries), but a controllable phenomenon.

The article deals with contemporary executive's rewards system in the Lithuanian public sector and its changes over time. This analysis includes high officials in civil service as well as heads of public service's providers and managers of state-owned enterprises. The analysis bases on the reward dimension of the Public Service Bargains (PSBs) model which reflects different approaches to tangible and intangible reward elements. This theoretical approach is used to test the hypotheses that there is a clear public sector bargain on the executive's rewards system, and this bargain was shaped by pre-planned reforms in the public sector. This article concludes that the Lithuanian public sector executive reward system can be regarded as egalitarian and was largely shaped by incremental policy decisions, changes in economic conditions, and court decisions but not by pre-planned reforms. Adapted from the source document.

Presentation and coordination of financial and tax accounting information is quite complicated as in many cases these types of accounting have to comply with different requirements and purposes. Business accounting standards regulate financial accounting and the biggest part of tax accounting is regulated by Law on corporate income tax. Consequently provisions of the mentioned above legislation form their application problems. The aim of the article is to systematically analyse provisions of business accounting standards (BAS) and Law on corporate income tax (LCIT) and to indentify main problematical spheres of their application. Methods of scientific literature analysis, information systematization, comparison and summarization were applied in order to achieve the purpose of the article. Analysis of 56 corporate tax reviews were carried out for assessment of practical application of BAS and LCIT provisions. Problematical shperes of application of BAS and LCIT provisions were distinguished on the basis of logical and systematic methods. The research process consist of such stages as determination of relationship between of BAS and LCIT, analysis of application of BAS and LCIT provisions and identification of problematical spheres of application of BAS and LCIT provisions. The research identified spheres of assets' accounting and application of corporate income tax exemptions as most problematical. Most complicated transactions in application of BAS and LCIT provisions for accounting of fixed tangible assets were related with acquisition of fixed tangible assets, assessment of revaluation results, calculation of depreciation, repair and reconstruction, and the write-off. Most complicated transactions for accounting of intangible assets were related with recognition of intangible assets, separation of development work and researches, calculation of goodwill. Subsequent assessment, revaluation, sales and the write-off transactions were found as most complicated for accounting of financial assets. Enterprises have to meet such different requirements for application of BAS and LCIT provisions for current assets accounting as transactions of assessment of inventories, accounting of results of inventory and the write-off. It may be stated, that exemptions of LCIT make impact only on results presented in corporate income tax declaration as a direct regulatory / incentive instrumentality.

Presentation and coordination of financial and tax accounting information is quite complicated as in many cases these types of accounting have to comply with different requirements and purposes. Business accounting standards regulate financial accounting and the biggest part of tax accounting is regulated by Law on corporate income tax. Consequently provisions of the mentioned above legislation form their application problems. The aim of the article is to systematically analyse provisions of business accounting standards (BAS) and Law on corporate income tax (LCIT) and to indentify main problematical spheres of their application. Methods of scientific literature analysis, information systematization, comparison and summarization were applied in order to achieve the purpose of the article. Analysis of 56 corporate tax reviews were carried out for assessment of practical application of BAS and LCIT provisions. Problematical shperes of application of BAS and LCIT provisions were distinguished on the basis of logical and systematic methods. The research process consist of such stages as determination of relationship between of BAS and LCIT, analysis of application of BAS and LCIT provisions and identification of problematical spheres of application of BAS and LCIT provisions. The research identified spheres of assets' accounting and application of corporate income tax exemptions as most problematical. Most complicated transactions in application of BAS and LCIT provisions for accounting of fixed tangible assets were related with acquisition of fixed tangible assets, assessment of revaluation results, calculation of depreciation, repair and reconstruction, and the write-off. Most complicated transactions for accounting of intangible assets were related with recognition of intangible assets, separation of development work and researches, calculation of goodwill. Subsequent assessment, revaluation, sales and the write-off transactions were found as most complicated for accounting of financial assets. Enterprises have to meet such different requirements for application of BAS and LCIT provisions for current assets accounting as transactions of assessment of inventories, accounting of results of inventory and the write-off. It may be stated, that exemptions of LCIT make impact only on results presented in corporate income tax declaration as a direct regulatory / incentive instrumentality.

Presentation and coordination of financial and tax accounting information is quite complicated as in many cases these types of accounting have to comply with different requirements and purposes. Business accounting standards regulate financial accounting and the biggest part of tax accounting is regulated by Law on corporate income tax. Consequently provisions of the mentioned above legislation form their application problems. The aim of the article is to systematically analyse provisions of business accounting standards (BAS) and Law on corporate income tax (LCIT) and to indentify main problematical spheres of their application. Methods of scientific literature analysis, information systematization, comparison and summarization were applied in order to achieve the purpose of the article. Analysis of 56 corporate tax reviews were carried out for assessment of practical application of BAS and LCIT provisions. Problematical shperes of application of BAS and LCIT provisions were distinguished on the basis of logical and systematic methods. The research process consist of such stages as determination of relationship between of BAS and LCIT, analysis of application of BAS and LCIT provisions and identification of problematical spheres of application of BAS and LCIT provisions. The research identified spheres of assets' accounting and application of corporate income tax exemptions as most problematical. Most complicated transactions in application of BAS and LCIT provisions for accounting of fixed tangible assets were related with acquisition of fixed tangible assets, assessment of revaluation results, calculation of depreciation, repair and reconstruction, and the write-off. Most complicated transactions for accounting of intangible assets were related with recognition of intangible assets, separation of development work and researches, calculation of goodwill. Subsequent assessment, revaluation, sales and the write-off transactions were found as most complicated for accounting of financial assets. Enterprises have to meet such different requirements for application of BAS and LCIT provisions for current assets accounting as transactions of assessment of inventories, accounting of results of inventory and the write-off. It may be stated, that exemptions of LCIT make impact only on results presented in corporate income tax declaration as a direct regulatory / incentive instrumentality.

Presentation and coordination of financial and tax accounting information is quite complicated as in many cases these types of accounting have to comply with different requirements and purposes. Business accounting standards regulate financial accounting and the biggest part of tax accounting is regulated by Law on corporate income tax. Consequently provisions of the mentioned above legislation form their application problems. The aim of the article is to systematically analyse provisions of business accounting standards (BAS) and Law on corporate income tax (LCIT) and to indentify main problematical spheres of their application. Methods of scientific literature analysis, information systematization, comparison and summarization were applied in order to achieve the purpose of the article. Analysis of 56 corporate tax reviews were carried out for assessment of practical application of BAS and LCIT provisions. Problematical shperes of application of BAS and LCIT provisions were distinguished on the basis of logical and systematic methods. The research process consist of such stages as determination of relationship between of BAS and LCIT, analysis of application of BAS and LCIT provisions and identification of problematical spheres of application of BAS and LCIT provisions. The research identified spheres of assets' accounting and application of corporate income tax exemptions as most problematical. Most complicated transactions in application of BAS and LCIT provisions for accounting of fixed tangible assets were related with acquisition of fixed tangible assets, assessment of revaluation results, calculation of depreciation, repair and reconstruction, and the write-off. Most complicated transactions for accounting of intangible assets were related with recognition of intangible assets, separation of development work and researches, calculation of goodwill. Subsequent assessment, revaluation, sales and the write-off transactions were found as most complicated for accounting of financial assets. Enterprises have to meet such different requirements for application of BAS and LCIT provisions for current assets accounting as transactions of assessment of inventories, accounting of results of inventory and the write-off. It may be stated, that exemptions of LCIT make impact only on results presented in corporate income tax declaration as a direct regulatory / incentive instrumentality.

The purpose of this scientific article is to identify the most persistent motivational measures of conscripts applied at General Adolf Ramanauskas Combat Training Center. The article discusses motivation, motivating and motivation measures applied in contemporary civil organizations and the Lithuanian Armed Forces. The empirical part of the article is based on the authentic investigation of conscripts, which was carried out in the spring of 2018 in the "Vanagas" Operational Environment Company. The results of the research revealed that the most significant motivating factors for a conscript are such as the need for personal accomplishments and respect. What concerns the group of material motivation measures, the conscripts are best motivated by provision of health care services and social guarantees. In case of intangible values, they are most motivated by the opportunity to develop and pursue a career. Priority motivating measures that could encourage soldiers to serve better could be likewise: commanders' support and trust, a friendly team, clear and interesting tasks, increase of cash benefits and organization of leisure time activities.

The purpose of this scientific article is to identify the most persistent motivational measures of conscripts applied at General Adolf Ramanauskas Combat Training Center. The article discusses motivation, motivating and motivation measures applied in contemporary civil organizations and the Lithuanian Armed Forces. The empirical part of the article is based on the authentic investigation of conscripts, which was carried out in the spring of 2018 in the "Vanagas" Operational Environment Company. The results of the research revealed that the most significant motivating factors for a conscript are such as the need for personal accomplishments and respect. What concerns the group of material motivation measures, the conscripts are best motivated by provision of health care services and social guarantees. In case of intangible values, they are most motivated by the opportunity to develop and pursue a career. Priority motivating measures that could encourage soldiers to serve better could be likewise: commanders' support and trust, a friendly team, clear and interesting tasks, increase of cash benefits and organization of leisure time activities.

The purpose of this scientific article is to identify the most persistent motivational measures of conscripts applied at General Adolf Ramanauskas Combat Training Center. The article discusses motivation, motivating and motivation measures applied in contemporary civil organizations and the Lithuanian Armed Forces. The empirical part of the article is based on the authentic investigation of conscripts, which was carried out in the spring of 2018 in the "Vanagas" Operational Environment Company. The results of the research revealed that the most significant motivating factors for a conscript are such as the need for personal accomplishments and respect. What concerns the group of material motivation measures, the conscripts are best motivated by provision of health care services and social guarantees. In case of intangible values, they are most motivated by the opportunity to develop and pursue a career. Priority motivating measures that could encourage soldiers to serve better could be likewise: commanders' support and trust, a friendly team, clear and interesting tasks, increase of cash benefits and organization of leisure time activities.