Suchergebnisse

When companies provide information about their financial situation and results for the users of accounting information, we can call it as a type of communication, and a mean of this communication – financial statements – are regulated in many countries, i.e. unified for the purpose to present financial situation of different companies in the same form. Besides, not only each country's accounting is regulated, but international accounting standards, EU directives are issued, which are applicable not for one country, but internationally. There are three levels of accounting regulation: international, national and company's level. Perhaps one of the most important levels – national regulation – is analyzed in this paper. However, while analyzing national accounting regulation, international level couldn't be ignored and it's influence to national accounting regulation is considered as well. The aim of this work was to create a model of accounting regulation and check it's application to Lithuanian conditions, after the analysis of essence, necessity and process of accounting regulation, in accordance with the component parts of this process. Analyzing the necessity questions of accounting regulation, accounting regulation theories, political process of regulation, comparison and interpretation of different foreign authors' literature were used. Coming through the aim of the work a theoretic accounting regulation model was created, using deductive method. For the presentation of qualitative data and other information a schematism was used. To prove an application of the model, case analysis was used with the data of Lithuania. The accounting regulation model was created, showing relevance between accounting regulation demand and supply, inclusive political and technical process. It allows us better understand the participants of this process and their activities. According to Lithuanian conditions the links settled in the accounting regulation model was proved in practice, application and usefulness of the model was presented, elaborating the model in accordance with Lithuanian circumstances. The paper consists of 70 pages. There are 8 tables and 16 pictures in it.

When companies provide information about their financial situation and results for the users of accounting information, we can call it as a type of communication, and a mean of this communication – financial statements – are regulated in many countries, i.e. unified for the purpose to present financial situation of different companies in the same form. Besides, not only each country's accounting is regulated, but international accounting standards, EU directives are issued, which are applicable not for one country, but internationally. There are three levels of accounting regulation: international, national and company's level. Perhaps one of the most important levels – national regulation – is analyzed in this paper. However, while analyzing national accounting regulation, international level couldn't be ignored and it's influence to national accounting regulation is considered as well. The aim of this work was to create a model of accounting regulation and check it's application to Lithuanian conditions, after the analysis of essence, necessity and process of accounting regulation, in accordance with the component parts of this process. Analyzing the necessity questions of accounting regulation, accounting regulation theories, political process of regulation, comparison and interpretation of different foreign authors' literature were used. Coming through the aim of the work a theoretic accounting regulation model was created, using deductive method. For the presentation of qualitative data and other information a schematism was used. To prove an application of the model, case analysis was used with the data of Lithuania. The accounting regulation model was created, showing relevance between accounting regulation demand and supply, inclusive political and technical process. It allows us better understand the participants of this process and their activities. According to Lithuanian conditions the links settled in the accounting regulation model was proved in practice, application and usefulness of the model was presented, elaborating the model in accordance with Lithuanian circumstances. The paper consists of 70 pages. There are 8 tables and 16 pictures in it.

In master's thesis the theoretical aspect of bankruptcy prediction models of companies is examined and evaluated; bankruptcy prediction models are analyzed; the characteristics of the companies providing travel organization services are examined; bankruptcy prediction calculations of fifteen selected Lithuanian companies that provide (provided) travel organization services and outbound tourism services were carried out, the adequacy of bankruptcy prediction models is determined for bankruptcy prediction of examined companies, the results obtained during the study were summarized. The master's thesis consists of three parts for the achievement of desired objective. The first part covers the analysis of the concept of bankruptcy, causes for bankruptcy, analysis of the importance of bankruptcy prediction and methods of diagnosis of bankruptcy. The second part presents the analysis of Lithuanian companies that provide travel organization services, the study of the impact of legislation of the Republic of Lithuania on tourism sector in Lithuania, the analysis of bankruptcy processes of the period of 1993-2015 of bankrupted companies that provided travel organization services. The third part includes bankruptcy prediction calculations for particular companies as well as the determination of adequacy of bankruptcy prediction models for bankruptcy prediction of examined companies. The study conducted in the period of the years 2013 - 2014.

In master's thesis the theoretical aspect of bankruptcy prediction models of companies is examined and evaluated; bankruptcy prediction models are analyzed; the characteristics of the companies providing travel organization services are examined; bankruptcy prediction calculations of fifteen selected Lithuanian companies that provide (provided) travel organization services and outbound tourism services were carried out, the adequacy of bankruptcy prediction models is determined for bankruptcy prediction of examined companies, the results obtained during the study were summarized. The master's thesis consists of three parts for the achievement of desired objective. The first part covers the analysis of the concept of bankruptcy, causes for bankruptcy, analysis of the importance of bankruptcy prediction and methods of diagnosis of bankruptcy. The second part presents the analysis of Lithuanian companies that provide travel organization services, the study of the impact of legislation of the Republic of Lithuania on tourism sector in Lithuania, the analysis of bankruptcy processes of the period of 1993-2015 of bankrupted companies that provided travel organization services. The third part includes bankruptcy prediction calculations for particular companies as well as the determination of adequacy of bankruptcy prediction models for bankruptcy prediction of examined companies. The study conducted in the period of the years 2013 - 2014.

The main concepts used to explain the theme: The Shengen area – the territory of countries which have signed the Shengen Agreement. This area is special that its outer borders are preserved very carefully and control of inner borders of this area is abolished. The Shengen Agreement – agreement of some European Union countries about progressively declining of borders control because of realization people free moving. This Agreement was signed on 14 June in 1985 under initiative of Chancellor of Germany Helmut Kohl and the President of France Francois Mitterand by Belgium, Luxembourg, the Netherland, France and Federal Republic Germany in Shengen. Border guard, control and surveillance are a relevant topic in every country. It should be mentioned, that when the country has borders with other countries, it has created the policy, legal and institutional basis for the control and surveillance of its border that secures social, political, legal, economical, cultural and scientific interests of the citizens of that country. There are two border concepts in the European Union – internal and external borders. The co-operation of the member states, based on the integrated border management concept, is oriented to the common attempt to control and secure the external border carrying out various joint operations and projects. The analysis of the guidelines of cooperation of the EU member states in the field of external border surveillance and evaluation of the effectiveness of this cooperation is being carried out using the researches, Shengen acquis, the Treaty of Amsterdam, the Treaty of Rome, the Treaty of Lisbon, etc. ; Šengeno erdvėje nėra pasienio kontrolės prie vidaus sienų, todėl išorės sienos kontrolė yra ypač svarbi. Europos Sąjungos (toliau ES), Šengeno valstybėse narėse yra sukurtas ir naudojamas integruotas sienų saugumo modelis, apimantis tam tikras veiklos sritis (dimensijas), pavadintas keturiais filtrais. Panaikinus vidaus sienų kontrolę, laisvo asmenų judėjimo principas įgyvendinamas valstybių narių teritorijoje, tarp jų ir Lietuvos. Tai reiškia, kad Lietuvos sienų kontrolės lygis turi įtakos visos Šengeno erdvės saugumo užtikrinimui, todėl būtina nuolat taikyti įvairias priemones, tarp jų ir teisines, skirtas tobulinti integruotą sienų valdymą tiek Lietuvos, tiek ES mastu. Atsižvelgiant į tai, kad skirtingos valstybės narės turi garantuoti išorės sienų saugumą, galimi nacionalinių įstatymų ir administracinės praktikos skirtumai. Todėl aktualu išnagrinėti, kaip Lietuvoje praktiškai taikomas ES integruotas sienų saugumo modelis, koks yra jo teisinis reguliavimas, išskirti su sienų kontrole susijusių teisės aktų problemas ir pateikti siūlymus bei rekomendacijas joms spręsti.

The question of Iraq has been analyzed since the very beginning of the Gulf War I. After the terrorist attacks on the 11 September, 2001, when USA declared war against the international terrorism, the question of Iraq again became one of the main discussions objects in the international discourse. Noteworthy is the State of the Union Address, delivered by the President of the USA G.W. Bush on the 29 January, 2002, where this country is labeled as the "axis of evil", and removal of its leader S. Hussain's regime is promoted at the international level. Importance of this research is illustrated by the still unsolved dilemma of Iraq's future. The 23 May, 2003 coalition, commanded by the USA, invaded Iraq and removed the authoritarian regime that was ruling the country. However, by removal of the S. Hussain's regime, the coalition also ruined the structure, that was maintaining the state of Iraq as a unit. Iraq found itself at the threshold of disintegration that is why the stabilization of Iraq as soon as possible is important to the neighbor countries, USA and the international community. 15 October, 2005, the new constitution of Iraq was passed in a public referendum. In one of the first articles of the constitution it is stated, that Iraq will become a federal state. Building of the federal state that began after the pass of the new constitution has been in process up to today, and can take years. That is why, one of the main aims of this Master Thesis is to define, what conditions that the federation model will not become the stabilizing model in the state of Iraq? The hypothesis raised in this Thesis is: Lack of intercommunity of social, political, cultural, economical and military elements between the regions of Iraq determines that federal state of Iraq will not be stable. Seeking to achieve the aim of this Thesis, three main tasks are formulated: - To determine the theoretical factors that condition stability of federal states; - To assess the present political discourse in the state and to set the possible profile of federal Iraq; - To evaluate the perspective of Iraq's stability, referring to the factors, that condition stability of federal states, determined in the theoretical part of this Thesis. The empirical research in this Thesis is done using the method of Competing Hypothesis. The point of this method is analyzing the selected factors and attributing them to one of the competing hypothesis. The final conclusion for the passage or rejection depends on which hypothesis has more factors supporting it. This Thesis consists of three main parts. In the first, theoretical part, the theoretical conception of federalism, the reasons for the development of federal states and their constitutions are overviewed. In the second, i.e., empirical part, prognosis are made for what federal units can Iraq consist of. After the analysis of the processes that take place in Iraq, the aims and actions of various ethnical groups and the political organizations representing these groups, it is defined, that the future federation of Iraq would consist of three federal units, composed on the ethnical basis. In the third part of the Thesis stability perspectives of the federal Iraq model are analyzed. Factors conditioning stability of federal states, determined in the theoretical part, are chosen as the basis for the analysis in this part. After the analysis, made using the method of Competing Hypothesis, it proved, that six indicators out of ten show, that federal state of Iraq will be unstable. That is why, it can be definitely stated, that the main hypothesis of this Thesis: Lack of intercommunity of social, political, cultural, economical and military elements between the regions of Iraq determines that federal state of Iraq will not be stable, proved to be right.

The question of Iraq has been analyzed since the very beginning of the Gulf War I. After the terrorist attacks on the 11 September, 2001, when USA declared war against the international terrorism, the question of Iraq again became one of the main discussions objects in the international discourse. Noteworthy is the State of the Union Address, delivered by the President of the USA G.W. Bush on the 29 January, 2002, where this country is labeled as the "axis of evil", and removal of its leader S. Hussain's regime is promoted at the international level. Importance of this research is illustrated by the still unsolved dilemma of Iraq's future. The 23 May, 2003 coalition, commanded by the USA, invaded Iraq and removed the authoritarian regime that was ruling the country. However, by removal of the S. Hussain's regime, the coalition also ruined the structure, that was maintaining the state of Iraq as a unit. Iraq found itself at the threshold of disintegration that is why the stabilization of Iraq as soon as possible is important to the neighbor countries, USA and the international community. 15 October, 2005, the new constitution of Iraq was passed in a public referendum. In one of the first articles of the constitution it is stated, that Iraq will become a federal state. Building of the federal state that began after the pass of the new constitution has been in process up to today, and can take years. That is why, one of the main aims of this Master Thesis is to define, what conditions that the federation model will not become the stabilizing model in the state of Iraq? The hypothesis raised in this Thesis is: Lack of intercommunity of social, political, cultural, economical and military elements between the regions of Iraq determines that federal state of Iraq will not be stable. Seeking to achieve the aim of this Thesis, three main tasks are formulated: - To determine the theoretical factors that condition stability of federal states; - To assess the present political discourse in the state and to set the possible profile of federal Iraq; - To evaluate the perspective of Iraq's stability, referring to the factors, that condition stability of federal states, determined in the theoretical part of this Thesis. The empirical research in this Thesis is done using the method of Competing Hypothesis. The point of this method is analyzing the selected factors and attributing them to one of the competing hypothesis. The final conclusion for the passage or rejection depends on which hypothesis has more factors supporting it. This Thesis consists of three main parts. In the first, theoretical part, the theoretical conception of federalism, the reasons for the development of federal states and their constitutions are overviewed. In the second, i.e., empirical part, prognosis are made for what federal units can Iraq consist of. After the analysis of the processes that take place in Iraq, the aims and actions of various ethnical groups and the political organizations representing these groups, it is defined, that the future federation of Iraq would consist of three federal units, composed on the ethnical basis. In the third part of the Thesis stability perspectives of the federal Iraq model are analyzed. Factors conditioning stability of federal states, determined in the theoretical part, are chosen as the basis for the analysis in this part. After the analysis, made using the method of Competing Hypothesis, it proved, that six indicators out of ten show, that federal state of Iraq will be unstable. That is why, it can be definitely stated, that the main hypothesis of this Thesis: Lack of intercommunity of social, political, cultural, economical and military elements between the regions of Iraq determines that federal state of Iraq will not be stable, proved to be right.

Political, technological, institutional and other reforms of the last decade encouraged communities of cities, regions and states to search for new ways to enhance their competitive advantage in the global marketplace. One of the most popular responses to the fast-changing conditions is their effort to become "smart". Smartness, a feature characterizing, first of all, an individual, nowadays is widely attributed to almost all phenomena of life. Smart regions are considered as one of the essential preconditions for the success of the EU Cohesion policy and development strategies of many EU member states, regions or cities. However, discussions about the content of the "smart region" concept, and, in particular, its qualitative characteristics, still receive very little attention of scholars and practitioners. This paper presents the results of the theoretical research that defines the "smart region" concept in the social sciences context. The authors of the research highlight the main elements of the "smart region" concept as well as its qualitative characteristics. A theoretical model of a smart region is proposed.

Political, technological, institutional and other reforms of the last decade encouraged communities of cities, regions and states to search for new ways to enhance their competitive advantage in the global marketplace. One of the most popular responses to the fast-changing conditions is their effort to become "smart". Smartness, a feature characterizing, first of all, an individual, nowadays is widely attributed to almost all phenomena of life. Smart regions are considered as one of the essential preconditions for the success of the EU Cohesion policy and development strategies of many EU member states, regions or cities. However, discussions about the content of the "smart region" concept, and, in particular, its qualitative characteristics, still receive very little attention of scholars and practitioners. This paper presents the results of the theoretical research that defines the "smart region" concept in the social sciences context. The authors of the research highlight the main elements of the "smart region" concept as well as its qualitative characteristics. A theoretical model of a smart region is proposed.

Political, technological, institutional and other reforms of the last decade encouraged communities of cities, regions and states to search for new ways to enhance their competitive advantage in the global marketplace. One of the most popular responses to the fast-changing conditions is their effort to become "smart". Smartness, a feature characterizing, first of all, an individual, nowadays is widely attributed to almost all phenomena of life. Smart regions are considered as one of the essential preconditions for the success of the EU Cohesion policy and development strategies of many EU member states, regions or cities. However, discussions about the content of the "smart region" concept, and, in particular, its qualitative characteristics, still receive very little attention of scholars and practitioners. This paper presents the results of the theoretical research that defines the "smart region" concept in the social sciences context. The authors of the research highlight the main elements of the "smart region" concept as well as its qualitative characteristics. A theoretical model of a smart region is proposed.

Political, technological, institutional and other reforms of the last decade encouraged communities of cities, regions and states to search for new ways to enhance their competitive advantage in the global marketplace. One of the most popular responses to the fast-changing conditions is their effort to become "smart". Smartness, a feature characterizing, first of all, an individual, nowadays is widely attributed to almost all phenomena of life. Smart regions are considered as one of the essential preconditions for the success of the EU Cohesion policy and development strategies of many EU member states, regions or cities. However, discussions about the content of the "smart region" concept, and, in particular, its qualitative characteristics, still receive very little attention of scholars and practitioners. This paper presents the results of the theoretical research that defines the "smart region" concept in the social sciences context. The authors of the research highlight the main elements of the "smart region" concept as well as its qualitative characteristics. A theoretical model of a smart region is proposed.

Political, technological, institutional and other reforms of the last decade encouraged communities of cities, regions and states to search for new ways to enhance their competitive advantage in the global marketplace. One of the most popular responses to the fast-changing conditions is their effort to become "smart". Smartness, a feature characterizing, first of all, an individual, nowadays is widely attributed to almost all phenomena of life. Smart regions are considered as one of the essential preconditions for the success of the EU Cohesion policy and development strategies of many EU member states, regions or cities. However, discussions about the content of the "smart region" concept, and, in particular, its qualitative characteristics, still receive very little attention of scholars and practitioners. This paper presents the results of the theoretical research that defines the "smart region" concept in the social sciences context. The authors of the research highlight the main elements of the "smart region" concept as well as its qualitative characteristics. A theoretical model of a smart region is proposed. ; Politinės, technologinės, institucinės ir kitos pastarajam dešimtmečiui būdingos reformos paskatino šalių, jų regionų ir miestų bendruomenes ieškoti naujų savo konkurencinio pranašumo globaliojoje vietovių rinkoje stiprinimo būdų. Vienas populiariausių bendruomenės atsakų į šias kintančias sąlygas – sumanumas, t. y. savybė, būdinga pirmiausia individui, tačiau pastaruoju metu plačiai priskiriama kone visiems gyvenimo reiškiniams. Mokslinėse diskusijose sumaniojo regiono koncepcijos turiniui ir ypač jo kokybinėms charakteristikoms skiriama mažai dėmesio, nors sumanieji regionai laikomi viena esminių tiek ES sanglaudos, tiek daugelio šalių vystymosi politikos sėkmės prielaidų. Straipsnyje pateikiami teorinio "sumaniojo regiono" kaip socialinės erdvinės sistemos koncepcijos socialinių mokslų kontekste tyrimo rezultatai, išryškinami pagrindiniai koncepcijos turinio elementai ir kokybinės charakteristikos. Pasiūlytas teoriškai pagrįstas sumanaus regiono modelis.

After the collapse of communism, the post-communist countries had to transform their economic and social systems, democratize the political system, etc. The post-communist countries had to demonstrate their ability and potential to create strong social security system (social model), thereby ensuring the welfare for its citizens. The newly created social models had to rely on a certain notion of prosperity, while the state had to take care of the implementation of the welfare regime, formulate the methods and measures that are necessary for the achievement of the welfare state. There are many attempts at understanding, evaluating and describing the social (welfare) models and their development in post-communist states. Case studies and comparative studies of several countries are used most commonly. Some of the researchers attempt to put the postcommunist model into the traditional typology of G. Esping-Andersen's three models – liberal, conservative and social democratic. However, there is a growing consensus, that the postcommunist states have the features of all three models, are unique and therefore form a separate model. Taking this into account, the aim of this paper is formulated – to identify and analyze social model of post-communist states. G. Esping-Andersen's classification of welfare regimes is considered to be the main and most prevalent in the scientific community, however, many countries have different features of all G. Esping-Andersen's types and do not match just one of the models exactly. It is for this reason that the typology of G. Esping-Andersen has received a lot of criticism of its rigor and therefore there are many attempts to correct, adjust or extend this typology, usually by adding one or more models. One of these attempts applies to the search for a post-communist model. The analysis of social models proves that the social policy of post-communist countries does not reflect any type of G. Esping-Andersen's typology and is so mixed and specific that it should be considered as a separate post-communist model. The post-communist countries are characterized by a lower level of economic and social development, high levels of corruption, high migration rates, social inequality, lower levels of social protection, etc. It was determined that the welfare system of the post-communist states was influenced by three factors: the legacy of the past, the influence of the West and political reforms. The legacy of the past is, above all, communist experience, although it has been proven that the origins of the development of social models and welfare of the post-communist countries backs to the German and Austro-Hungarian empires. The influence of the West is mostly connected to the European Union (because states had to meet strict requirements and make social, economic and political changes in order to become the members of EU) and other international organizations (such as World Bank, International Monetary Fund). Political reforms are mainly related to expanding citizens' rights, increasing social protection and social services. The biggest challenge to the creation of social model and a welfare system was the period of transformation, which took place under difficult circumstances, and was accompanied by shocks, upheavals: in the early 1990's the economic recession has begun, the legacy of the socialist model has led to a limitation of financial resources, the state has faced major demographic changes, the socioeconomic structure of society has changed, savings in the social security system increased as well as poverty, unemployment, inequality etc.

After the collapse of communism, the post-communist countries had to transform their economic and social systems, democratize the political system, etc. The post-communist countries had to demonstrate their ability and potential to create strong social security system (social model), thereby ensuring the welfare for its citizens. The newly created social models had to rely on a certain notion of prosperity, while the state had to take care of the implementation of the welfare regime, formulate the methods and measures that are necessary for the achievement of the welfare state. There are many attempts at understanding, evaluating and describing the social (welfare) models and their development in post-communist states. Case studies and comparative studies of several countries are used most commonly. Some of the researchers attempt to put the postcommunist model into the traditional typology of G. Esping-Andersen's three models – liberal, conservative and social democratic. However, there is a growing consensus, that the postcommunist states have the features of all three models, are unique and therefore form a separate model. Taking this into account, the aim of this paper is formulated – to identify and analyze social model of post-communist states. G. Esping-Andersen's classification of welfare regimes is considered to be the main and most prevalent in the scientific community, however, many countries have different features of all G. Esping-Andersen's types and do not match just one of the models exactly. It is for this reason that the typology of G. Esping-Andersen has received a lot of criticism of its rigor and therefore there are many attempts to correct, adjust or extend this typology, usually by adding one or more models. One of these attempts applies to the search for a post-communist model. The analysis of social models proves that the social policy of post-communist countries does not reflect any type of G. Esping-Andersen's typology and is so mixed and specific that it should be considered as a separate post-communist model. The post-communist countries are characterized by a lower level of economic and social development, high levels of corruption, high migration rates, social inequality, lower levels of social protection, etc. It was determined that the welfare system of the post-communist states was influenced by three factors: the legacy of the past, the influence of the West and political reforms. The legacy of the past is, above all, communist experience, although it has been proven that the origins of the development of social models and welfare of the post-communist countries backs to the German and Austro-Hungarian empires. The influence of the West is mostly connected to the European Union (because states had to meet strict requirements and make social, economic and political changes in order to become the members of EU) and other international organizations (such as World Bank, International Monetary Fund). Political reforms are mainly related to expanding citizens' rights, increasing social protection and social services. The biggest challenge to the creation of social model and a welfare system was the period of transformation, which took place under difficult circumstances, and was accompanied by shocks, upheavals: in the early 1990's the economic recession has begun, the legacy of the socialist model has led to a limitation of financial resources, the state has faced major demographic changes, the socioeconomic structure of society has changed, savings in the social security system increased as well as poverty, unemployment, inequality etc.

Models of Taxation of Legal Persons This Master's thesis examines the models of taxation of legal persons (tax systems). The main purpose of company formation is profit-making, which is why corporate taxation is considered in the context of corporate tax. The tax burden on labor distinguishes between these tax systems for legal persons. First of all, there are two levels of taxation that exist in many countries that have opted for the classic tax system (including Lithuania). The company's initial taxation on profits is analyzed in detail, analyzing the main element of the tax: base, rate, applicable benefits and exemptions. Second-level taxation of dividends paid to shareholders is also analyzed. This model of taxation is often for generating double economic taxation, i.e. taxing the same income twice, Therefore, the link between corporation tax and personal income tax also deserves attention. In cases where a shareholder of a compnay is a legal person, it may benefit from certain advantages grabted by the legislator ("participation exemption rule", loss carry-forward, etc.). However, when a natural person pays dividends, personal income tax is levied on all dividens received, regardless of the numbuber os shares held, their retention, etc. The question therefore arises whether the shareholders of the company, i.e. natural and legal persons are taxed in the same way. As a result, fictitious, interdependent structures may be created with the primary objective of tax avoidance. Therefore, the thesis also analyzes the Institute of Corporate Taxation. It also distinguishes between the single-level taxation model, which is established in only few countries. The main difference between this model and the classical system is the period of tax liability, i.e. corporation tax is levied only on the profits distributed by the company. However, the question arise whether the difference in this model is not merely theoretical or whether the tax burden is lower than in countries with a classical tax system. In order to find out the main differences between these systems, the Estonian tax system is analyzed in detail, revealing the main elements of the tax, its advantages and disadvantages.