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    27622 research outputs found

    Beyond the Headlines: The Anti-Israeli Campaign in Football and Its Implications

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    This paper analyzes the anti-Israeli campaign within international football, which escalated following the 7 October 2023 Hamas attack and Israel\u27s subsequent military actions in Gaza. The study examines the content of these messages and their different implications for international club and national team contexts. It specifically focuses on the “Show Israel the Red Card” campaign, launched by Celtic fans, and the communications from the Norway Football Federation in the context of a World Cup qualification game between the national teams of Norway and Israel. An analysis reveals that specific messages in club-level campaigns contain clear antisemitic patterns. Consequently, the display of some banners goes beyond what can be justified by fans\u27 political stances or their solidarity with the Palestinian cause. Norway\u27s case illustrates the asymmetrical advocacy pursued to ban Israel from international football. The research underlines that the logic of these campaigns and their relevant communication should be based on a prior analysis of the chronological sequence of events and their causal relationships. Otherwise, inflammatory rhetoric creates a toxic atmosphere off the pitch

    Numanomas ir informuotas sutikimas organų donorystėje: ar Lietuva galėtų pasekti Ispanijos pavyzdžiu?

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    This article discusses the concepts of implied and informed consent in organ donation, analyzing the advantages and disadvantages. It discusses how Lithuania could implement the most effective model of organ donation, analyzes legal and ethical aspects, as well as possible challenges related to the formation of public opinion and changes in legislation. The aim of the scientific article is to determine whether the introduction of implied consent in Lithuania could increase the level of organ donation and whether it would correspond to the country’s legal and cultural context.Straipsnyje nagrinėjamos numanomo ir informuoto sutikimo koncepcijos organų donorystėje, analizuojant abiejų modelių privalumus ir trūkumus. Aptariama, kaip Lietuva galėtų įgyvendinti efektyviausią donorystės organų modelį, analizuojami teisiniai ir etiniai aspektai, taip pat galimi iššūkiai, susiję su visuomenės nuomonės formavimu ir esamų teisės aktų keitimu, naujų įstatymų ar poįstatyminių aktų kūrimu. Mokslinio straipsnio tikslas – nustatyti, ar numanomo sutikimo įvedimas Lietuvoje galėtų padidinti organų donorystės rodiklius ir ar jis atitiktų šalies teisinį bei kultūrinį kontekstą

    Dirbtinis intelektas ir tiesos nustatymas Lietuvos Respublikos civiliniame procese

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    This article examines the relationship between philosophical and legal concepts of truth, reviews the development of the concept of truth as applied in the case law of the Republic of Lithuania and investigates the possible influence of artificial intelligence on the further development of the concept of truth in the civil procedure of the Republic of Lithuania.Šiame straipsnyje nagrinėjamas santykis tarp filosofinių ir teisinių tiesos sampratų, apžvelgiama Lietuvos Respublikos teismų praktikoje taikomos tiesos sampratos raida ir ištiriama galima dirbtinio intelekto įtaka tolimesnei tiesos sampratos raidai Lietuvos Respublikos civiliniame procese

    Redakcinė kolegija ir turinys

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    Darbo užmokesčio ir jam įtaką darančių išorinių veiksnių vertinimas Baltijos šalyse

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    Wages remain one of the most relevant factors from both microeconomic and macroeconomic perspectives. The aim of this study is to assess the impact of external factors on the average wage in the Baltic countries, as well as across different sectors of economic activity. The study covers the period from 2011 to 2023, incorporating significant macroeconomic shifts such as the COVID-19 pandemic and the war in Ukraine. The novelty of the research lies in its cross-country (Lithuania, Latvia, Estonia) and sectoral analysis. The research includes an expert survey, dynamic analysis of selected indicators, and applies correlation and regression analysis methods. These methods enable the evaluation of how external factors—such as GDP, minimum monthly wage (MMW), unemployment, foreign direct investment (FDI), inflation, the number of employed individuals with higher education, and tax policy—affect average wages in individual Baltic countries, the Baltic region as a whole, and various sectors of economic activity (classified according to NACE). The results indicate that average wages in Lithuania are influenced by inflation, MMW, and employment; in Latvia—by FDI and employment; and in Estonia—by GDP and inflation. For the Baltic region as a group, the average wage is primarily affected by MMW and GDP. Sectoral analysis reveals that these factors have varying impacts across countries and sectors.Darbo užmokestis išlieka vienas aktualiausių veiksnių tiek mikroekonominiu, tiek makroekonominiu aspektu. Tyrimo tikslas – įvertinti išorinių veiksnių įtaką vidutiniam darbo užmokesčiui Baltijos šalyse bei atskiruose ekonominės veiklos sektoriuose. Tyrime analizuojamas 2011–2023 m. laikotarpis, įtraukiant reikšmingus makroekonominius pokyčius, tokius kaip COVID-19 pandemija ir karas Ukrainoje. Tyrimo naujumas grindžiamas tarpvalstybine (Lietuva, Latvija, Estija) ir sektorine analize. Tyrime atliekama ekspertų apklausa, dinaminė atrinktų rodiklių analizė, skaičiavimams atlikti naudojami koreliacinės bei regresinės analizės metodai, kurie leidžia atskleisti tokių išorinių veiksnių kaip antai BVP, MMA, nedarbo, TUI, infliacijos, užimtų darbuotojų su aukštuoju išsilavinimu skaičiaus bei mokesčių politikos įtaką vidutiniam darbo užmokesčiui atskirose Baltijos šalyse, Baltijos šalių grupei bei skirtinguose ekonominės veiklos rūšies sektoriuose (pagal EVRK). Tyrimo rezultatai rodo, kad Lietuvos vidutinis darbo užmokestis veikiamas infliacijos, MMA, užimtumo, Latvijos – TUI, užimtumo, o Estijos – BVP ir infliacijos veiksnių. Tuo tarpu Baltijos šalių grupės vidutinis darbo užmokestis yra veikiamas tokių veiksnių, kaip antai MMA ir BVP. Sektorinės analizės rezultatai atkleidė, jog minėti veiksniai skirtingai veikia darbo užmokestį skirtingose šalyse

    Evaluation of Corporate Sustainability Disclosure Practices in Listed Companies of the Baltic States

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    The relevance and novelty of this study lie in the growing importance of corporate sustainability disclosure as a mechanism for enhancing transparency, accountability, and stakeholder trust. Despite the increasing regulatory emphasis across the European Union, a critical research gap remains: the sustainability reporting practices of listed companies in smaller-market economies, such as the Baltic States, have been underexplored. This study addresses the scientific question of how well listed companies in the Baltic region are adapting to the evolving EU sustainability regulatory environment, particularly in terms of the scope of sustainability disclosures. The methodology includes a systematic literature review and a document analysis of disclosures for the period 2021–2024. Using sustainability disclosure and assessment models based on GRI topic standards and ESRS standards, the study examines the sustainability level disclosure through the ESG approach and by sectors. The study reveals that publicly listed companies in the Baltic States show limited and uneven sustainability disclosure, with economic and social indicators particularly underreported, and environmental data often strategically selected rather than substantively addressed. Sectoral analysis highlights broader engagement in construction, food, and manufacturing sectors, while financial, retail, and real estate sectors lag behind in transparency, especially on social and environmental issues. ESRS-based disclosures show a focus on climate change and business conduct, but significant gaps persist in areas such as pollution, biodiversity, and value chain impacts, indicating selective implementation and limited regulatory readiness

    Unifying CSR and Responsibility Accounting: Towards an Integrated Accountability Framework

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    Traditional responsibility accounting and accountability frameworks often lack integration of corporate social responsibility, despite corporate social responsibility being considered a paramount of modern business practice. Business managers increasingly face challenges when balancing various often competing stakeholder interests in complex and dynamic environments, which complicates high-quality decision-making. This study reviews and synthesizes academic literature on responsibility accounting and CSR to identify the strengths and limitations of conventional accountability systems and to explore the underlying motivations behind socially responsible management. The aim of this study is to propose an integrated accountability framework which includes not only financial goal setting and tracking, but also socially responsible management evaluation and decisions. Societal expectations from businesses have significantly increased, but corporate social responsibility is often perceived as a company’s promotional asset or image-enhancement strategy aimed at boosting profitability, which fundamentally contradicts the principles of socially responsible business. Corporate social responsibility should not be evaluated in isolation from overall business performance. To ensure that CSR serves as a genuine driver of sustainable economic development rather than a symbolic gesture, it must be embedded within the broader performance management system. The proposed framework emphasizes the need to integrate CSR throughout all key management processes, including organizational structure analysis, responsibility center goal-setting, performance evaluation, and accountability control

    Editorial Board and Table of Contents

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    Fixed point theory in RWC–Banach algebras

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    In this paper, we prove some fixed point results for the sum and the product of nonlinear continuous operators acting on an RWC–Banach algebra. Our result is formulated in terms of topological conditions on the operators. An illustrative example on an RWC–Banach algebra, which is not a WC–Banach algebra, is provided

    New formulation of Lyapunov direct method for nonautonomous real-order systems

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    Lyapunov stability analysis of nonautonomous real-order systems is put forward here in the sense of Caputo in a new and different way. We introduce new theorems and inequalities that give stability of constant solutions in the domain of attraction to such systems when attached with random initial time placed on the real axis. We give some examples including an advanced nonlinear Lorenz system to illustrate the results

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