Klaipėdos Valstybinė Kolegija OJS
Not a member yet
295 research outputs found
Sort by
UAB „TEIDA“ PREKĖS ŽENKLO VERTYBINIŲ ASOCIACIJŲ VERTINIMAS
No full textThe friendliness, uniqueness, and strength of brand associations determine the ability of consumers to distinguish the brand from others, help the consumers to process information, form a positive attitude not only toward the brand itself but also to the product, and help to make a purchase decision. The goal of branding is to develop a meaningful system of brand images and associations. The friendliness, uniqueness, and strength of brand associations determine the ability of consumers to distinguish the brand from others, help the consumer process information, form a positive attitude not only to the brand itself but also to the product, and help to make a purchase decision. The most direct way to strengthen consumer loyalty to a brand is to increase consumer emotional attachment. The article presents the Limited Liability Company Teida brand value association from the consumer\u27s point of view. Teida is a specialized healthcare company that has successfully operated in the market for more than 25 years.
Research problem. Limited Liability Company Teida brand associations have not been studied from the point of view of consumers. In order to maintain leadership and strong positions in the market, it is necessary to constantly look for innovations, follow consumer moods, get to know their subconscious brand image. Therefore the research will identify Limited Liability Company Teida brand value associations and assess their compliance with the company\u27s aspirations.
The aim of the research is to evaluate the value associations of the Limited Liability Company Teida brand.
Methodology of investigation. 2020 April - August qualitative and quantitative studies were performed. An unstructured interview was conducted with the head of "Teida" to determine with which value associations she associates the „Teida“ brand. Quantitative research was carried out using the data collection method - an electronic questionnaire. Random probability was used to select respondents. The study involved 344 respondents.
The main results of the research. It was found that the respondents recognized the specifics of the company\u27s activities. The "Teida" brand mainly raises correctly recognized associations related to sports, health, physical condition, rehabilitation, and movement assistance, which meets the expectations of the company\u27s manager - "looking at the brand, you can see a woman or a person sitting and doing exercises." Several misidentified associations, such as Asian Cuisine, Chinese, Opera, Telecommunications, and Cosmetics, came from respondents who did not buy goods from the company. In this case, the brand\u27s relationship with the consumer was indirect (through advertising or other sponsorship), resulting in the brand associations being misidentified. The Teida brand has the following human qualities: "Excitement" and attributes: courage, energy, imagery. Brands that fall into the category of excitement are often associated with music or sports because they make the consumer feel more emotional, energetic, and independent. In the second place, the personality trait "Sincerity" is singled out, to which the trait of cheerfulness is attributed. This type includes family-oriented brands that have childhood associations that embody happiness and joy. Respondents also singled out "Sophistication" and "Competence." Consumers usually perceive such an image of the brand personality as reliable, cute, "harmless," has seriousness, stability, aristocracy, and creates an effect of trust. The least rated trait, Strength, is the type that is most male-centered. The "personality" of this type of brand is masculine, doing what it wants, unmanageable. For the respondents, the Teida brand is associated with two core values: health and professionalism, which also meet the expectations of the company\u27s manager. The colors red and black chosen in the brand are more associated with positive emotions such as energy, health, passion, solidity, seriousness, and elegance. In contrast, negative emotional associations such as illness, blood arose only for a minority of respondents.
Main conclusions. The "Teida" brand is associated with the company\u27s declared values, i.e., health and professionalism. When thinking about the Teida brand, respondents have in their subconscious positive, correctly recognized associations related to health, sports, physical condition, rehabilitation; when they look at the brand, they see a woman doing sports or a person sitting and doing exercises. The colors were chosen in the brand, red and black, are more associated with positive emotions such as energy, health, passion, solidity, seriousness, and elegance.Straipsnyje pateikiamas UAB „Teida“ prekės ženklo vertybinės asociacijos vartotojų požiūriu. Prekės ženklo asociacijų palankumas, unikalumas bei stiprumas nulemia vartotojų gebėjimą išskirti prekės ženklą iš kitų, padeda vartotojui apdoroti informaciją, suformuoja teigiamą požiūrį ne tik į patį ženklą, bet ir į prekę, ir padeda apsispręsti dėl pirkimo. Prekės ženklo kūrimo tikslas yra parengti turiningą prekės ženklo įvaizdžių ir asociacijų sistemą, o tiesiausias kelias sustiprinti vartotojų lojalumą prekės ženklui – didinti vartotojų emocinį prisirišimą. Apibendrinti apklausos rezultatai parodė, kad prekės ženklas „Teida“ asocijuojasi su įmonės deklaruojamomis vertybėmis – sveikata ir profesionalumu, respondentams, pagalvojus apie “Teida” prekės ženklą, jų pasąmonėje kyla teigiamos, teisingai atpažintos asociacijos
PAGRINDINIAI DARBO ATMOSFEROS KOKYBĘ IKIMOKYKLINIO UGDYMO ĮSTAIGOJE LEMIANTYS VEIKSNIAI
No full textResearch problem: Living in a world of eternal change, rapidly changing society and technology, and changing attitudes toward job satisfaction. Job satisfaction and motivation determine the long-term growth of the education system worldwide. The work that a person loves in modern society is the essence of life. While this is a key factor in success, attractive work does not in itself guarantee good emotions in the work environment. Constant change of the education system also requires the pedagogue\u27s flexibility, ability to adapt, update his knowledge, abilities and skills. People working in preschools also inevitably face the challenges of change, are often forced to work harder, have to cope with stress at work, feel insecure, vulnerable and underestimated. For these and other reasons, there is a negative attitude towards work and the quality of work suffers, therefore, in order to successfully survive in the conditions of increasingly intense competition, heads of pre-school education institutions should try to understand employees\u27 behavior, identify their needs and ensure proper motivation. Research object: the factors that determine the quality of the work atmosphere in the preschool education institution. Research aim: to reveal the main factors determining the quality of the work atmosphere in a preschool education institution. Research methods: Theoretical: analysis of scientific literature to theoretically substantiate the main factors determining the quality of work atmosphere in a pre-school education institution; empirical: qualitative research to determine the main factors determining the quality of the work atmosphere in a pre-school education institution; qualitative analysis, systematization, comparison and generalization of research data. Methodology of investigation: The aim of the research is to investigate the main factors that determine the work atmosphere in a preschool education institution. Selected research method survey (oral)-partially structured interview with two target groups i. y. teachers and heads of preschool education institutions. The oral interview was conducted individually with the consent of each teacher and head of the institution. The study was conducted in two phases: in 2020. Educated teachers, 2021 - heads of institutions. The ethics of conducting a qualitative study were followed during the study. Conclusions. An analysis of the scientific literature has revealed that scientists have developed a number of interpretive models based on the concept of the working atmosphere and interpret it through different prisms. Different authors distinguish many similar characteristics when describing the work environment: it is the internal environment of the organization that is felt by the members of the organization and influences their behavior. Ensuring a favorable working environment and employee well-being, the following positive consequences for the employee and the organization are recorded: good physical and mental health of the employee; loyalty to the organization; higher productivity at the individual, organizational and state levels. A comparative analysis of the research results revealed that the quality of the work atmosphere in pre-school education institutions is determined by social and psychological factors. They reflect the attitude of managers towards the staff, individual personalities, educate the team, and reduce the likelihood of conflicts. The results of the research showed that there are favorable working conditions in pre-school education institutions, a favorable environment in which employees feel safe, have the opportunity to improve, improve their qualifications, and employees are integrated into the team. A preschool institution is a unique organization because the head of an educational organization and educators have similarly the same professional training and a similar scale of values and experience. The position and leadership of the supervisor is one of the factors that determine the quality of the pre-school work atmosphere. Employees feel part of the institution and can contribute to the changes that take place in the educational institution. Strengthens their work motivation, employees become the face of the institution and ambassadors.Straipsnyje pateikiama mokslinės literatūros apžvalga apie švietimo srityje vykstančius pokyčius skiriant išskirtinį dėmesį darbuotojui, nes būtent žmogiškieji ištekliai tampa svarbiausiu veiksniu, lemiančiu organizacijos veiklos efektyvumą. Ikimokyklinio ugdymo įstaigoms ypač svarbi tinkama, patraukli bei pozityvi darbo atmosfera. Jau seniai diskutuojama, kad darbuotojų produktyvumui ir sėkmingam darbui nebeužtenka vien suteikiamų darbo priemonių ar priedų prie atlyginimo. Šių laikų mokytojams reikalingas puikus mikroklimatas, geri santykiai su kolegomis ir vadovais. Vykdytuose tyrimuose taikyti mokslinės literatūros, dokumentų analizės, apklausos žodžiu metodai. Lyginamoji tyrimo rezultatų analizė atskleidė, kad ikimokyklinio ugdymo pedagogų ir vadovų nuomonės sutampa, t. y. ikimokyklinio ugdymo įstaigose darbo atmosferos kokybę sąlygoja socialiniai ir psichologiniai veiksniai. Juose atsispindi vadovų požiūris į personalą, kolektyvo formavimas, konfliktų tikimybės mažinimas ir kt. Tyrimo rezultatai taip pat parodė, kad ikimokyklinio ugdymo įstaigose, kuriose dirba informantai, yra palankios darbo sąlygos, palanki aplinka, kurioje darbuotojai jaučiasi saugiai, turi galimybę tobulėti, kelti kvalifikaciją ir kt
Kietųjų dalelių taršos galandinimo proceso metu tyrimas
No full textAs the industry continues to modernize, there is an increasing focus on organisms in the work environment which are the potentially adverse effects of the release of particulate matter from working processes into living organisms. Bearing in mind that the finest particulate matter enters the human body not only at the smallest points of the bronchial lung, but may also contaminate the bloodstream, the study decided to identify changes in particulate matter contamination during the sharpening process.Nuolat modernėjant pramonei vis labiau į akiratį patenka metalo apdirbimo darbinėje aplinkoje esantys organizmai ir jų galimai sukeliami apdirbimo procesų metu išsiskiriančių kietųjų dalelių, patekusių į gyvų organizmų vidų, neigiami padariniai. Smulkiausios kietosios dalelės, patekusios į žmogaus organizmą, patenka ne tik į plaučių bronchinio medžio smulkiausius taškus, tačiau gali užteršti ir kraujotaką, todėl tyrimo metu buvo nuspręsta identifikuoti kietųjų dalelių taršos pokytį galandinimo proceso metu, įvertinti darbinės aplinkos trūkumus ir pateikti efektyvius problemos sprendimo būdus
Armuoto betono bažnyčios:: architekto Antano Vivulskio (1877–1919) kūrybos kontekstas
No full textThe construction and architectural expression of sacral buildings receive a great deal of attention from the public and architects, high-quality materials are used, and new construction technologies are applied. The determination of architect Antanas Vivulskis (1877–1919) to build sacral building of reinforced concrete in Vilnius, Lithuania, is related to the construction of reinforced concrete churches that began during his studies in Western Europe, especially in France. The article analyses the context of the A. Vivulskis church construction project in Vilnius; presents the examples of the construction of reinforced concrete churches in France at the beginning of the 20th century.Sakralinių pastatų statybai ir architektūrinei raiškai skiriamas didžiulis visuomenės ir architektų dėmesys, naudojamos kokybiškos medžiagos, taikomos naujos statybos technologijos. Architekto Antano Vivulskio (1877–1919) ryžtas statyti Lietuvoje, Vilniuje, bažnyčios pastatą iš armuoto betono (gelžbetonio) sietinas su jo studijų metu Vakarų Europoje, ypač Prancūzijoje, prasidėjusia armuoto betono bažnyčių statyba. Straipsnyje analizuojama A. Vivulskio bažnyčios statybos projekto Vilniuje kontekstas, pateikiama XX a. pradžios armuoto betono bažnyčių statybos Prancūzijoje pavyzdžių
Ferdinand Duprat (1887–1976) Versalio sodininkystės mokykloje – pedagoginės, visuomeninės ir kūrybinės veiklos aspektai
No full textFrench landscape architect Ferdinand Duprat left a vivid mark on the development and consolidation of the landscape architect profession in France and Europe. In 1934 at the National School of Horticulture in Versailles (ENH), he took over the department and program of garden architecture and urban planning (Cours d’architecture des jardins et d’urbanisme) from René André (1867–1942), and headed it until 1951. Since 1946 this school establishes a Department or Sector of Landscape and Garden Arts (la Section du paysage et de l’art des jardins de ENH). It is logical to say that F. Duprat formed the basis of French and European landscape architecture studies, which were also studied by Lithuanian specialists before the Second World War. The article analyzes the aspects of pedagogical, social and creative activities of this creator.Prancūzų kraštovaizdžio architektas Ferdinand Duprat paliko ryškų pėdsaką profesijos ugdymo ir įtvirtinimo baruose. 1934 m. Versalio nacionalinėje sodininkystės mokykloje (ENH) perėmęs iš René André (1867–1942) sodų architektūros ir urbanistikos katedrą ir programą (Cours d’architecture des jardins et d’urbanisme) jai vadovavo iki 1951 m. Nuo 1946 m. šioje mokykloje sukuriamas Kraštovaizdžio ir sodų meno skyrius ar sektorius (pranc. La section du paysage et de l’art des jardins de ENH). Logiška teigti, kad šis kraštovaizdžio specialistas formavo Prancūzijos ir Europos kraštovaizdžio architektūros studijų pagrindus, kuriuos prieš Antrąjį pasaulinį karą studijavo ir Lietuvos specialistai. Straipsnyje analizuojama šio kūrėjo pedagoginės, visuomeninės ir kūrybinės veiklos aspektai
ĮMONIŲ NUOSAVŲ AUTOMOBILIŲ MOKESČIŲ APSKAITOS POLITIKOS FORMAVIMO MODELIS
No full textOne of the long-term assets’ group is cars. The accounting policy of cars is relevant to the overall accounting policy of the company, as the value of some companies’ own cars often accounts for a significant portion of the company’s total available assets. The choice of corporate accounting policies is closely related to tax accounting requirements and tax burden optimization. By formulating the company\u27s accounting policy considering the relevant laws and accounting standards, not only can the company properly account for its cars, but also at the same time save – reduce in tax burden.
Research object is the corporate’s own cars accounting policy. Research purpose is to develop and test the model to help companies choose their own cars tax accounting policy. To achieve this purpose, the following tasks are set: 1) to examine the relationship of companies’ own cars accounting policy choices with the tax calculation requirements; 2) to develop the companies’ own cars tax accounting policy-making model; 3) to test the application of the created model in the Lithuanian company. The main research methods are induction, comparative analysis of accounting and taxes on long-term assets accounting laws; graphical representation, modelling, and logical analysis are used to form the model of cars tax accounting policy-making; case study, synthesis, generalization, used for model verification.
Companies have the opportunity to combine financial and tax accounting objectives in practice, i.e. financial statements presenting a true and fair view of financial position and performance and to reduce the tax burden. Differences between financial and tax accounting arise from the determination of the recognition cost of cars, non-refundable VAT, choice of depreciation methods, methods of beginning and end of depreciation, useful life, residual value, choice of accounting method, interpretation of repair and operating costs. Depending on the choice of certain accounting methods or estimates, the accounting and financial statements may present higher or lower financial and taxable profits.
The correct harmonization of the regulation of the 12th BAS and the Law on Profit Tax determines the successful choice of cars accounting methodology, allows the company to use all the possibilities provided by law to reduce the amount of paid taxes. The created model of corporate cars tax accounting policy-making complements the already existing long-term assets’ accounting policy concept.
After the case analysis in the Ltd. ABC, it has been established that the application of the relevant elements of the accounting policy may lead to a profit-increasing or profit-reducing accounting policy in the company. The most important element of accounting policy, which in particular led to a change in net profit, is the depreciation expense of cars. The biggest negative impact on the company\u27s net profit (4.3 percent) was obtained by applying the double-diminishing value method instead of linear depreciation method. The company\u27s operating result increased 1.8 percent by including repair costs in the acquisition cost and by extending the useful life by 2 years. Extending the useful life of passenger cars to 12 years and trucks to 8 years increases net profit by 1.6 percent. After evaluating the results of the application of the model, it can be stated that the developed company\u27s own cars tax accounting policy-making model has been confirmed. The model can help companies not only to formulate their own cars accounting policies, but also to reduce the tax burden. It can be assumed that the model is suitable for both small and large companies engaged in a variety of activities, as cars are operated by every company.Tyrimo tikslas – sukurti ir patikrinti modelį, kuris padėtų įmonėms suformuoti nuosavų automobilių mokesčių apskaitos politiką. Tyrimo metodai: Lietuvos Respublikos įstatymų, apskaitos standartų ir kitų norminių aktų, susijusių su ilgalaikiu materialiuoju turtu ir įmonių mokamais mokesčiais, analizė, indukcija; grafinio vaizdavimo, modeliavimo, loginės analizės metodai; atvejo analizė, sintezė, apibendrinimas. Įmonės turi galimybę praktikoje derinti finansinės bei mokesčių apskaitos tikslus, t.y. finansinėse ataskaitose atspindėdamos tikrą ir teisingą finansinę įmonės būklę ir veiklos rezultatus mažinti mokesčių naštą. Finansinės ir mokesčių apskaitos neatitikimai susidaro dėl automobilių įsigijimo savikainos nustatymo, negrąžinamo PVM, nusidėvėjimo apskaičiavimo metodų taikymo, nusidėvėjimo skaičiavimo pradžios ir pabaigos būdų, naudingo tarnavimo laikotarpio, likvidacinės vertės, apskaitos būdo pasirinkimo, remonto ir eksploatacinių išlaidų traktavimo. Pasirenkant tam tikrus apskaitos metodus arba įvertinimus, apskaitoje ir finansinėse ataskaitose galima pateikti didesnį ar mažesnį finansinį ir apmokestinamąjį pelną. Pagal šiuos neatitikimus ir jų poveikį pelnui sukurtas įmonių nuosavų automobilių mokesčių apskaitos politikos formavimo modelis. Patikrinus sukurto modelio veikimą UAB „ABC“ atveju, nustatyta, kad svarbiausias apskaitos politikos elementas, dėl kurio ypač kito grynasis ir apmokestinamasis pelnas, yra automobilių nusidėvėjimo sąnaudos. Didžiausias neigiamas poveikis įmonės grynajam pelnui (4,3 proc.) gautas vietoj tiesinio pritaikant dvigubai mažėjančios vertės metodą. Įmonės veiklos rezultatas padidėjo 1,8 proc. remonto išlaidas įtraukiant į įsigijimo savikainą ir prailginant naudingo tarnavimo laiką 2 metais. Prailginant naudingo tarnavimo laiką lengviesiems automobiliams iki 12 metų, o krovininiams automobiliams iki 8 metų, grynasis pelnas padidėjo 1,6 proc
Особенности формирования биологической и целлюлозолитической активности почв антропогенно трасформированных экосистем
No full textIt was found that among the studied monitoring sites in terms of biological activity, the microbial communities of primitive undeveloped soils on sandstone and ordinary chernozem were the least susceptible to the negative influence of environmental factors. The most significant increase in cellulosolytic activity is characteristic of primitive sedimentary undeveloped soils and chernozem usual medium-thick loamy, which indicates a more active activity of microorganisms, and hence a greater availability of elements of mineral nutrition for plants.Установлено, что среди изученных мониторинговых участков по показателю биологической активности наименее подверженными негативному влиянию экологических факторов были микробные сообщества примитивных неразвитых почв на песчанике и чернозема обыкновенного. Наиболее существенное возрастание целлюлозолитической активности характерно для примитивных седиментационных неразвитых почв и чернозема обыкновенного среднемощного суглинистого, что свидетельствует о более активном функционировании микроорганизмов, а, следовательно, и о большей доступности элементов минерального питания для растений
Darnios architektūros evoliucija: literatūros ir pavyzdžių apžvalga
No full textThe aim of the research is to accomplish the review of scientific literature databases and the examples of sustainable architecture and, after systematizing the development and problems related to sustainability perspective and sustainable architecture in the world and the situation in Lithuania, to search for alternative solutions to the current situation of sustainable architecture in each decade, starting in the 1980s. The research is implemented in two stages: first, a comprehensive quantitative and qualitative literature review and analysis of progress and regression in the field of sustainable architecture for each decade in terms of expression, technology, materials are carried out based on the implemented examples of sustainable architecture; in the second stage, the analysis and assessment of today’s issues of sustainable architecture in the world and the situation in Lithuania are performed.Tyrimo tikslas – atlikus mokslinės literatūros duomenų bazių ir darnios architektūros pavyzdžių apžvalgą, susisteminus darnios architektūros raidą ir problematiką pasaulyje bei situaciją Lietuvoje, per kiekvieno dešimtmečio, pradedant 1980-aisiais, progresą ir regresą ieškoti alternatyvių sprendinių šiandieninei darnios architektūros situacijai. Tyrimas įgyvendinamas dviem etapais: pirmiausiai atliekama išsami kiekybinė ir kokybinė literatūros analizė ir kiekvieno dešimtmečio progreso ir regreso darnios architektūros srityje analizė raiškos, technologijų, medžiagų požiūriais, remiantis įgyvendintais darnios architektūros pavyzdžiais; antrajame etape atliekama šiandieninės darnios architektūros problematikos pasaulyje bei situacijos Lietuvoje analizė ir vertinimas
KOMPIUTERIZUOTOS APSKAITOS PROGRAMŲ PASIRINKIMO KRITERIJAI
No full textConstant changes in business, economy and labour market oblige accountants, financiers, economists to have a good knowledge of bookkeeping, to be able to work with computerised business management accounting programs. Baranauskas and Subačienė (2010) argue that the formation of accounting information and the presentation thereof to the information users of financial statements has been, is, and will be a topical issue. In the opinion of Misevičius and Misevičienė (2004), business success is determined not only by more efficient production methods but also by the introduction of computerised accounting systems. This is particularly important for the development of e-business. According to Strazdienė and Strazdas (2010), the volumes of data collected in accounting systems are increasing and the reliability of the data therein is becoming an increasingly important issue in company accounting.
For companies, the acquisition of a package of technical equipment for accounting information systems and computerised accounting systems is a huge expenditure of capital and therefore, according to Aduamoah, Yinghua and Anomah (2017), the unsuccessful introduction and use of the computerised accounting system can disappoint the owners and employees of the company due to a sub-optimal choice. In the view of Lanlan, Ahmi (2018), the computerised accounting system should be adapted to the business organisation system of the company. Narušis (2008) states that it is necessary, first of all, to computerise the areas and functions which have the greatest impact on the final performance result: information management, formation of information needed for taking decisions, creation of customised reports, automation of forecasts, sales accounting, stock management and business modelling. According to Domeika (2008), the criteria for selection of the programme are quite diverse: program comprehensibility, reliability, flexibility, easy input and search of data (information). Currently, there are many computerised accounting and business management programs in Lithuania. In order to choose the right one, it is necessary to familiarise yourself with the functions of the programs, secure data portability and adaptability to external information systems.
The problem of the research. On the basis of what criteria can companies choose the computerised accounting program that suits them?
The object of the research. The criteria for selecting computerised accounting programs.
The aim of the research. To identify the criteria for selecting computerised accounting programs.
The tasks of the research: 1. Examine the criteria for choosing computerised accounting programs from a theoretical point of view. 2. Analyse the opinion of Klaipeda city and Klaipeda district financial and accounting staff on used computerised accounting programs. 3. Establish criteria for selecting computerised accounting programs.
Research methods: Analysis of scientific literature, systematisation, generalisation, questionnaire survey method, modelling and graphical representation of results. Microsoft Excel spreadsheet is used for processing the survey data obtained.
An examination of the criteria for choosing computerised accounting programs from a theoretical point of view leads to the statement that the qualitative features of the software and the criteria for selecting the software are closely interlinked. In order to select an appropriate programme for the company, it is necessary to assess the possibilities of functional suitability, operational efficiency, security and compatibility with other system components and external information systems.
After analysing the opinion of the financial and accounting staff on the computerised accounting programs used in the companies of Klaipeda city and Klaipeda district, it can be stated that the most common programs used in companies are Rivilė, Skaita, Pragma and Stekas; the introduction of computerised accounting programs has increased the efficiency of accounting work, data control and the possibility of analysis as well as data reliability; 20 percent of respondents would recommend replacing the computerised accounting program currently used by the company, and when choosing an accounting program, the following would be important for them: program adjustment to smart systems, possibilities of program use, service and maintenance option and speed, the price of the program and its handling.
Having summarised the results of the research, the following criteria for selecting computerised accounting programmes were established: the possibilities of using the programme; quality and speed of service of the program; the ability to keep accounts of several companies; the price of the programme; the cost of handling; ability to work at a distance; adjustment of the programme to the systems; possibilities for extension; consistency with e-shops; backup.Įmonių veikla siejasi su informacijos gausa ir jos apdorojimu įmonių viduje, tarp partnerių ir valstybės institucijų. Tam pasitelkiamos verslo valdymo sistemos ar kompiuterizuotos apskaitos programos. Informacijos apdorojimas turi būti priimtinas vartotojams, o programinė įranga turi atitikti kokybės ir funkcionalumo reikalavimus bei užtikrinti duomenų saugumą. Egzistuoja didelė kompiuterizuotos apskaitos programų pasiūla. Išsirinkti tinkamą apskaitos programą pagal įmonės veiklos specifiką, numatomus tikslus ir poreikius gali būti sudėtinga. Tyrimo tikslas – identifikuoti kompiuterizuotos apskaitos programų pasirinkimo kriterijus. Straipsnyje nagrinėjama Klaipėdos miesto ir Klaipėdos rajono finansų ir apskaitos darbuotojų nuomonė apie kompiuterizuotos apskaitos programas, jų privalumus ir trūkumus, pasiekta nauda įdiegus programą, priežastys, lėmusios apskaitos programos pasirinkimą bei kas būtų svarbu ją renkantis arba keičiant. Apibendrinus tyrimo rezultatus nustatyti kompiuterizuotos apskaitos programų pasirinkimo kriterijai: programos naudojimo galimybės; programos aptarnavimo kokybė ir greitis; galimybė tvarkyti kelių įmonių apskaitą; programos kaina; aptarnavimo kaina; galimybė dirbti nuotoliniu būdu; programos derinimas prie sistemų; išplėtimo galimybės; derinimas su el. parduotuvėmis; atsarginių kopijų kūrimas
TREČIOJO AMŽIAUS UNIVERSITETO VEIKLA NACIONALINĖS MOKSLO PROGRAMOS „SVEIKAS SENĖJIMAS” KONTEKSTE: KLAIPĖDOS RAJONO ATVEJIS
No full textThe thesis presents challenges facing the aging society. One such challenge is ensuring healthy and dignified old age. Its importance is demonstrated by the abundance of recommendations, programs, guidelines, and strategies related to the quality of life of the elderly. The National Science Program Healthy Aging is one of the documents defining the problems of the aging society. Its content emphasizes the contribution of science in solving these problems. In this context, the emphasis is put not only on scientific decisions but also on their dissemination to the target audience – the elderly. This promotes the importance of inter-institutional interaction. The thesis singles out the interaction between the higher education institutions and organizations intended for the elderly as one of the preconditions for the implementing of the idea of healthy aging. It presupposes the need to assess the integration of scientific solutions into the education of the elderly and the potential of such organizations of the context of healthy aging.
The object of the research is the University of the Third Age (U3A) of Klaipeda District.
The research aims to evaluate the potential of the U3A of Klaipeda District in implementing the provisions of the National Science Program Healthy Aging.
Objectives:
To identify the scope and forms of the U3A of Klaipeda District.
To evaluate how the U3A of Klaipeda District corresponds with the guidelines of the National Science Program Healthy Aging.
To prepare recommendations for the efficiency of the U3A of Klaipeda District.
Research methods: review of scientific literature, document study, data analysis.
The research has demonstrated that the specifics of the U3A of Klaipeda District, its target audience, and the organizational practices are effective channels through which educational activities can be carried out consistently and purposefully to ensure healthy aging. The interest of the elderly in the U3A is growing rapidly while creating favourable conditions for the implementation of educational activities.
The U3A of Klaipeda District promotes close cooperation with higher education institutions. This substantiates theoretical insights about the U3A focusing on the intellectual product developed in the higher education institutions. Its application farther from larger cities, and, consequently, from higher education institutions, is complicated due to limited abilities to invite prominent lectors. These circumstances do not limit the activities of the U3A of Klaipeda District, and the higher education institutions located in Klaipeda is a favourable precondition for efficient activities.
Educational activities are crucial not only for the U3A but also for the higher education institutions concerned about healthy aging. The result is the product of applied science and experimentation. Dissemination of knowledge about their use and application in ensuring healthy aging can be integrated into the U3A action plan and become a favourable precondition not only for the implementation of the National Science Program Healthy Aging but also other recommendations, guidelines, strategies, and programs aimed at dignified and healthy aging.Straipsnyje aktualizuojamos senstančios visuomenės diktuojami iššūkiai. Vienas jų – sveikos ir kokybiškos senatvės užtikrinimas. Jo svarbą liudija rekomendacijų, programų, gairių ir stategijų, nukreiptų į vyresnio amžiaus asmenų gyvenimo kokybę, gausa. Nacionalinė mokslo programa „Sveikas senėjimas“ – vienas iš dokumentų, apibrėžiančių senstančios visuomenės problemas. Jos turinyje akcentuojamas mokslo indėlis senstančios visuomenės problemoms spręsti. Svarbūs šiame kontekste ne tik mokslo sprendimai, o ir jų skaida tikslinei auditorijai – vyresnio amžiaus asmenims. Tai diktuoja tarpinstitucinės sąveikos svarbą. Straipsnyje išskiriama auštojo mokslo ir vyresnio amžiaus asmenis telkiančių organizacijų sąveika, kaip viena iš sveiko senėjimo idėjos realizavimo prielaidų. Ji suponuoja poreikį įvertinti mokslo sprendimų integraciją į vyresnio amžiaus asmenų švietimą ir jį vykdančių organizacijų potencialą sveiko senėjimo kontekste