Suchergebnisse

Modern childhood research is more and more positioned towards the child, his/her abilities to perceive himself/herself and the world. In this case, the child becomes the subject of the research who has his/her own "voice". It is characteristic of the research when it is conducted in the interaction of childhood sociology and historical and cultural psychology. In such research, the introduction of the adult filter becomes especially complicated, because they are children, not adults, who represent their own world of childhood. It is attempted to start the research from the analysis of a particular child and his/her situation of being in the present. Thus the child's changed status and his/her new social roles are acknowledged. Researchers think that children have their opinion on all the issues of life: educational, cultural, political, economical ones, etc. Involving children in the research, it is suggested that they need to be interviewed individually and information need to be collected, focusing on the fact that the information might be important not only to children but also to adults. Information also helps the researcher himself/herself better understand the modern world of childhood and the child. Adults are only involved in the research when it is attempted to find out the links by which they are related to children and the role they perform in their life.

Modern childhood research is more and more positioned towards the child, his/her abilities to perceive himself/herself and the world. In this case, the child becomes the subject of the research who has his/her own "voice". It is characteristic of the research when it is conducted in the interaction of childhood sociology and historical and cultural psychology. In such research, the introduction of the adult filter becomes especially complicated, because they are children, not adults, who represent their own world of childhood. It is attempted to start the research from the analysis of a particular child and his/her situation of being in the present. Thus the child's changed status and his/her new social roles are acknowledged. Researchers think that children have their opinion on all the issues of life: educational, cultural, political, economical ones, etc. Involving children in the research, it is suggested that they need to be interviewed individually and information need to be collected, focusing on the fact that the information might be important not only to children but also to adults. Information also helps the researcher himself/herself better understand the modern world of childhood and the child. Adults are only involved in the research when it is attempted to find out the links by which they are related to children and the role they perform in their life.

Karpiai – a famous noble family of the Grand Duchy of Lithuania – are distinguished by their political and educative activities. The family's influence is most markedly observed in the 18th–19th centuries, when the most famous and active members of the Karpiai family had lived. This family has not received plenty of scholarly attention, though from time to time new studies do spring up. Almost all of them are oriented to analyzing the activities of separate members of the Karpiai family, while the family's origin and genealogy researches are scarce. Recently, prosopography has been found to be a very promising method for analyzing noble families. It analyzes the person, their environment, social position, career, power amassment, political influence, and other factors, researching bonds between individuals and constantly evaluating them in an interplay aspect. Besides, in prospect, a prosopographic analysis creates an ideal base for a person's historical biographical research. This article returns to the beginning of the Karpiai family, studies the theories regarding its legendary origin and the appearance of their progenitor's in the Grand Duchy, and explains how the recent researches of the Karpiai family's origin lay the foundation for productive prosopographic researches. Since in prosopography one of the most important methods is the genealogical one, this article discusses the topic of genealogical tree researches of the Karpiai family.

Karpiai – a famous noble family of the Grand Duchy of Lithuania – are distinguished by their political and educative activities. The family's influence is most markedly observed in the 18th–19th centuries, when the most famous and active members of the Karpiai family had lived. This family has not received plenty of scholarly attention, though from time to time new studies do spring up. Almost all of them are oriented to analyzing the activities of separate members of the Karpiai family, while the family's origin and genealogy researches are scarce. Recently, prosopography has been found to be a very promising method for analyzing noble families. It analyzes the person, their environment, social position, career, power amassment, political influence, and other factors, researching bonds between individuals and constantly evaluating them in an interplay aspect. Besides, in prospect, a prosopographic analysis creates an ideal base for a person's historical biographical research. This article returns to the beginning of the Karpiai family, studies the theories regarding its legendary origin and the appearance of their progenitor's in the Grand Duchy, and explains how the recent researches of the Karpiai family's origin lay the foundation for productive prosopographic researches. Since in prosopography one of the most important methods is the genealogical one, this article discusses the topic of genealogical tree researches of the Karpiai family.

Karpiai – a famous noble family of the Grand Duchy of Lithuania – are distinguished by their political and educative activities. The family's influence is most markedly observed in the 18th–19th centuries, when the most famous and active members of the Karpiai family had lived. This family has not received plenty of scholarly attention, though from time to time new studies do spring up. Almost all of them are oriented to analyzing the activities of separate members of the Karpiai family, while the family's origin and genealogy researches are scarce. Recently, prosopography has been found to be a very promising method for analyzing noble families. It analyzes the person, their environment, social position, career, power amassment, political influence, and other factors, researching bonds between individuals and constantly evaluating them in an interplay aspect. Besides, in prospect, a prosopographic analysis creates an ideal base for a person's historical biographical research. This article returns to the beginning of the Karpiai family, studies the theories regarding its legendary origin and the appearance of their progenitor's in the Grand Duchy, and explains how the recent researches of the Karpiai family's origin lay the foundation for productive prosopographic researches. Since in prosopography one of the most important methods is the genealogical one, this article discusses the topic of genealogical tree researches of the Karpiai family.

Karpiai – a famous noble family of the Grand Duchy of Lithuania – are distinguished by their political and educative activities. The family's influence is most markedly observed in the 18th–19th centuries, when the most famous and active members of the Karpiai family had lived. This family has not received plenty of scholarly attention, though from time to time new studies do spring up. Almost all of them are oriented to analyzing the activities of separate members of the Karpiai family, while the family's origin and genealogy researches are scarce. Recently, prosopography has been found to be a very promising method for analyzing noble families. It analyzes the person, their environment, social position, career, power amassment, political influence, and other factors, researching bonds between individuals and constantly evaluating them in an interplay aspect. Besides, in prospect, a prosopographic analysis creates an ideal base for a person's historical biographical research. This article returns to the beginning of the Karpiai family, studies the theories regarding its legendary origin and the appearance of their progenitor's in the Grand Duchy, and explains how the recent researches of the Karpiai family's origin lay the foundation for productive prosopographic researches. Since in prosopography one of the most important methods is the genealogical one, this article discusses the topic of genealogical tree researches of the Karpiai family.

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.

MONTVILIENE, Dalia. (2007) 'Research of Accounting Regulation in Lithuania'. MBA Graduation Paper. Kaunas: Kaunas Faculty of Humanities, Vilnius University 66 p. SUMMARY This postgraduate paper, 'Research of Accounting Regulation in Lithuania', reviews key aspects of Lithuanian accounting standardization, IAS, EU Directives, national accounting harmonization and other accounting handling-related issues. Survey questionnaires were used to assess the principal objectives of this research – to discuss accounting policy issues, examine the use of Business Accounting Standards (hereinafter referred to as BAS) and its advantages/merits and assess possibilities of the raising of accounting specialists' qualifications. The results of the survey revealed that accountants understood the BAS 'novelty' and had applied it 97%. It means that in future it will facilitate adjusting of financial reporting, making it more transparent and clearer. To 76.8% of the respondents, the most useful thing in the accounting area was application of BAS. Speaking of the most useful changes made to methodical part, 36.5% of the polled persons pointed out that they concerned BAS 32 (Depreciation of assets), whereas 34% said that they referred to BAS 12 (Fixed assets). As to identification of major weaknesses/shortcomings, the polled persons mentioned the application of different software solutions. 46% of the polled persons pointed out that usefulness of BAS was explained by reliability of information, 33% said that it helped to simplify cooperation with foreign countries, 38% spoke of lack of time, whereas the majority of the polled persons, i.e. 51% thought that lack of experience was the main weakness of the application of BAS. As much as 88% of respondents believed that the major future task was to develop accountants' knowledge and raise their qualifications. This in mind, all economic entities are suggested to introduce BAS novelties given that their use is expected to provide partners with more transparent information, ensure comprehensibility and clarity. It is also advised to use systemized information and legal acts where we could find (if need be) earlier amendments. And finally, the increasing of the number of workshops offered to accounts free of charge is believed to markedly ease accountants' work.

MONTVILIENE, Dalia. (2007) 'Research of Accounting Regulation in Lithuania'. MBA Graduation Paper. Kaunas: Kaunas Faculty of Humanities, Vilnius University 66 p. SUMMARY This postgraduate paper, 'Research of Accounting Regulation in Lithuania', reviews key aspects of Lithuanian accounting standardization, IAS, EU Directives, national accounting harmonization and other accounting handling-related issues. Survey questionnaires were used to assess the principal objectives of this research – to discuss accounting policy issues, examine the use of Business Accounting Standards (hereinafter referred to as BAS) and its advantages/merits and assess possibilities of the raising of accounting specialists' qualifications. The results of the survey revealed that accountants understood the BAS 'novelty' and had applied it 97%. It means that in future it will facilitate adjusting of financial reporting, making it more transparent and clearer. To 76.8% of the respondents, the most useful thing in the accounting area was application of BAS. Speaking of the most useful changes made to methodical part, 36.5% of the polled persons pointed out that they concerned BAS 32 (Depreciation of assets), whereas 34% said that they referred to BAS 12 (Fixed assets). As to identification of major weaknesses/shortcomings, the polled persons mentioned the application of different software solutions. 46% of the polled persons pointed out that usefulness of BAS was explained by reliability of information, 33% said that it helped to simplify cooperation with foreign countries, 38% spoke of lack of time, whereas the majority of the polled persons, i.e. 51% thought that lack of experience was the main weakness of the application of BAS. As much as 88% of respondents believed that the major future task was to develop accountants' knowledge and raise their qualifications. This in mind, all economic entities are suggested to introduce BAS novelties given that their use is expected to provide partners with more transparent information, ensure comprehensibility and clarity. It is also advised to use systemized information and legal acts where we could find (if need be) earlier amendments. And finally, the increasing of the number of workshops offered to accounts free of charge is believed to markedly ease accountants' work.