“Lituanistika”, International Research Database
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The Impact of corporate social responsibility on the use of earnings management in the context of internal financial and macroeconomic factors: the case of Lithuania
No full textEarnings management is a widespread phenomenon in practice, with researchers therefore focusing on trying to understand what motives and factors lead to companies engaging in earnings management. In addition to internal financial and macroeconomic factors, the influence of institutional factors including corporate social responsibility (CSR) has been widely studied in recent years. In Lithuania, there have been no studies on the manipulation of accounting information in socially responsible companies. Therefore, this study aims to identify the impact of CSR on the application of earnings management in the context of internal financial and macroeconomic factors. The results of this study are significant as they not only enable assessing the impact of social responsibility on the application of earnings management in Lithuanian companies, but also the influence of macroeconomic factors such as the gross domestic product (GDP), inflation, foreign direct investment (FDI), average wages, and unemployment, as well as internal financial factors such as leverage, returns on assets (RoA), and the profitability of EBIT. The results show that CSR reduces the use of earnings management, regardless of whether it is accrual-based or real earnings management. Additionally, this analysis demonstrates that, among the internal financial factors, leverage carries the most substantial influence. The higher a company’s leverage, the more inclined that company is to use earnings management. Exploring the impact of macroeconomic indicators, it was found that the GDP, inflation, and unemployment rate have a statistically significant impact on the use of earnings management, albeit only if the firm uses accrual-based earnings management and adopts a profit-enhancing strategy. Keywords: accrual-based earnings management; real earnings management; corporate social responsibility; Lithuanian companies
Methods and activities of health competence development in non-formal environment: experience of children with type 1 diabetes mellitus.
No full textDiabetes mellitus is a disease when certain processes in the body, which maintain a normal blood glucose concentration, get imbalanced. Research object is educational methods and activities used for the development and training of health competence. The aim of the research is to reveal educational methods and activities used for the development of health competence in non-formal environment, based on the experience of children with type 1 diabetes mellitus. Research methods: theoretical – analysis, comparison, and generalization of scientific literature; empirical – the use of focus group discussions with children with diabetes mellitus for data collection; Empirical research revealed that various educational methods and activities aimed at developing health competences are carried out for children with type 1 diabetes mellitus in non-formal educational environments (medical facilities, summer camps and health camps). The following activities and classes are used in medical facilities: lessons, conversations, questionnaires, and games. Activities used in summer camps are as follows: walks, cycling, games designed to develop physical activity skills. In the educational environment of health cams, the following educational methods and activities are used for the development of health competence for children with type 1 diabetes mellitus: lessons, games, educational activities, trips, and creative activities. Keywords: children, educational activities and methods, health competence, type 1 diabetes mellitus
An Alternative God: the non-Christian Divine imaginary amongst the scientists from Lithuania and Ukraine.
No full textThe relationship between science and religion, particularly their assumed conflict, has traditionally been discussed in terms of their factual or logical contradictions. The article proposes to change this perspective and to consider them both as sources of images in order to show their powerful interaction in the sphere of the imaginary. It also emphasizes that the historical and cultural context of their interaction is highly important. Based on the 66 in-depth interviews with the (post)Soviet generations of Ukrainian and Lithuanian scientists, the article reconstructs their imaginary of the Divine. Most of them have not retained their Christian belief. Instead, they created an alternative, science-related imaginary that integrated science and religion rather than put the two in conflict. The research provides evidence that the Soviet culture aimed at eradicating religion has in fact planted a seed of a religious sensibility and imaginary that was hidden under the guise of science and that has been persisting through generations. Keywords: sociology; science; religion; Ukraine; Lithuania; (de)secularization; imaginary
Residential mobility and new forms of spatial inequality in the settlement system: a comparative study of Estonia and Lithuania.
No full textThis study examines how socio-spatial inequalities are associated with population concentration and de-concentration processes shaped by residential mobility. The study explores whether the patterns of residential mobility vary in different settlement system contexts. It reviews the cyclical urbanization models and the inequality of opportunities they provide in urban, suburban, and counter-urban contexts for individuals in various life stages. The theoretical models are tested by analysing individual-level data covering the entire populations of Estonia and Lithuania – two countries with similar social but different settlement system contexts. The study utilizes linked individual-level data from the 2011 and 2021 censuses, and harmonized variables in the two countries. The results show that individuals engaging in concentration, suburbanization, or deconcentration have distinct characteristics, with little differences between countries characterized with different settlement systems. While the life-course approach assumes that young people are most likely to urbanize (concentrate), those in family ages shift towards suburbanization, and older individuals tend to counter-urbanize (de-concentrate), our findings challenge these assumptions, demonstrating that young adults have a high likelihood of migration in all three directions. These findings call for more in-depth studies on the interplay between age and migration patterns that would go beyond the life-course approach and delve deeper into the residential decision-making of young people. Keywords: Cyclical urbanization models, settlement systems, migration, life course, socio-spatial inequality
"I go where they go": emigration and Jewish connections with Lithuania from 1918-1940.
No full textFrom the second half of the 19th century, emigration was part of the daily life of almost all Eastern Europeans. According to Lithuanian census data from 1923, the Jewish community accounted for 150,000 (7%) of Lithuania’s total population of 2 million people (excluding the Vilnius region). During the period 1928–1938, Jews made up about 34% of all Lithuanian emigrants. The aim of this article is to explore the relationship between Jewish emigrants and the Lithuanian government from 1918 to 1940. The article will attempt to show how those who have already emigrated are connected to Lithuania, both at a governmental and personal level. Correspondence between the Lithuanian Ministry of Foreign Affairs and Lithuanian Jewish communities shows connections related to economic, cultural, and political networks. In addition, the Lithuanian government sought to strengthen ties with the Lithuanian Jewish diaspora, but personal perspective of emigrants does not reflect this tendency. By combining the personal and governmental perspectives, it becomes clear whether these different viewpoints provide similar or different answers to the research questions, and allows us to see the Jewish emigration process in its entirety. Keywords: Diaspora, emigration, interwar, Jewish emigration, Lithuania
Neighbours of the Empire: images of Russia in Lithuanian and Polish textbooks.
No full textIn the paper, we analyze the image of the Soviet Union and Russia presented by the Lithuanian and Polish states to the youngest generation. Our empirical data comes from textbooks for social sciences and recent history, beginning from the gaining independence of both countries after the First World War until the aggression on Ukraine in 2014. We focused on the ways of presenting to the pupils the politics, society, and culture of the Soviet and Russian states. We show how textbooks present the Russian state as irrational and dangerous and how the longue duree of the imperial thinking is seen as the leitmotiv of the narratives on Russian history. Keywords History textbooks, memory, Soviet Union, victims, imperial thinking
Does being an environmental citizen lead to greater well-being? The self-determination theory approach.
No full textIn this study, we examine a potential model based on the Self-Determination Theory, which explains how environmental citizenship and connectedness to nature could be associated with subjective well-being through the satisfaction of basic psychological needs. A convenience sample of 172 adolescents from three Lithuanian schools with a mean age of 15.4 years was gathered (40.1% male, 51.7% female, and 8.1% who preferred not to answer). The tested model showed reasonable fit indices: CFI = 0.941, TLI = 0.928, NFI = 0.913, RMSEA = 0.104 [0.090–0.119], SRMR = 0.073 and x2 (98) = 281.532, p\.01, and could explain approximately 41% of the variance of subjective well-being. The results show that pro-environmental actions taken by environmental citizens in the private sphere can have a positive impact on mental health as proenvironmental behavior satisfies basic psychological needs
Usefulness of social workers activities in shelters while reintegrated the homeless into the society
No full textKartais gyvenime atsitinka, kad nenumatytų aplinkybių įtakotas žmogus gali netekti namų, artimųjų ar pragyvenimo šaltinio – darbo, kas sukelia daug problemų. Tai keletas iš pagrindinių veiksnių lemiančių benamystės atsiradimą. Tuo pačiu toks asmuo papildomų problemų gali sukelti ir kitiems žmonėms. Dažniausiai toks asmuo, kuris patiria benamystę taip pat susiduria ir su išbandymais, kaip pvz.: artimųjų palaikymo ir socialinių įgūdžių praradimas, polinkis į nusikaltimus ar žalingų medžiagų vartojimas (alkoholis, narkotikai). Norint tokius asmenis grąžinti į visuomenę reikia suteikti profesionalią pagalbą, kuri ypač svarbi jų ateičiai. Socialinis darbuotojas nakvynės namuose su asmenimis neturinčiais namų savo darbu padeda spręsti benamystės sukeliamas problemas. Būtent nakvynės namuose keičiami žmonių gyvenimai, padedant jiems atstatyti įgūdžius, mokytis ir integruotis į visuomenę. Benamystė tebėra plačiai paplitusi problema daugelyje išsivysčiusių pasaulio šalių, nepaisant nuolatinio Jungtinių Tautų spaudimo, kad jos valstybės narės imtųsi spręsti benamystės problemą savo šalyse ir plėtoti vidaus politiką, kuri įkūnija būstą kaip pagrindinę žmogaus teisę (Barile ir kt., 2018). Remiantis Lietuvos statistikos departamento pateiktais duomenimis 2022 m. nakvynės namų gyventojų skaičius siekė 1681 žmonių, lyginant su 2021 m. duomenimis šis skaičius padidėjo. 2022 m. nakvynės namuose gyveno 1320 vyrų ir 361 moterų. 2023 m. pagal išankstinius duomenis gyventojų skaičius dar padidėjo iki 2139 gyventojų. Šis padidėjimas rodo, kad problema išlieka didelė ir ji progresuoja. Benamystę patiriantys asmenys ypatingi savo perspektyvomis, skiriasi ir grupei būdingos vertybės. Didelė problema Lietuvoje – neigiamas visuomenės požiūris į benamius (Čepulkauskaitė, 2010). Benamiai asmenys, suvokdami save kaip išskirtus, vengdami neigiamo vertinimo, stengiasi riboti bendravimą, užsidaryti. Vosyliūtė (2005) teigia, kad kentėjimas, neviltis, gėdos jausmas, destrukcija yra būdingos bendruomenės „pakraščių“ žmonių egzistencinės būsenos). Šių žmonių resocializacija, grąžinimas į visuomenę – svarbi socialinio darbuotojo užduotis.Aim of the research: to determine the usefulness of the activities of the social worker in the Homeless shelter in reintegrating persons experiencing homelessness into society. The problem of the research: what is the usefulness of the activity of a social worker in a hostel in reintegrating people experiencing homelessness into society. Conclusions: The results of empirical studies revealed that almost all respondents indicated the social worker as the specialist who most often provides assistance in the Hostel, whose activities are related to the reintegration of people experiencing homelessness into society. Most of the respondents indicated that the most useful activities of social workers are providing social services of information, catering, mediation and representation, organization of transport and of socio-cultural services. For more than half of the respondents, the usefulness of information services is when a social worker provides the necessary information about social guarantees and benefits and information when processing documents. The data obtained in the study revealed that the transport service organized by social workers is very useful and popular among all respondents. Almost all respondents benefit greatly from organized assistance in purchasing food products not only independently, but also from charity and support organizations. However, the survey revealed that the majority of respondents believe that it is not useful for them to develop skills through active leisure time sports, and more than half of the respondents do not see any benefit in developing food production and food preservation skills. Keywords: social worker, homelessness, homeless shelter, reintegration
Counselling activities of a social worker with elderly people in a resitential care facility during the adaptation period
No full textCharenkova (2019) pastebi, kad nepaisant Lietuvos visuomenėje vyraujančių nuostatų apie savų namų palankumą senyvo asmens globai, vis dažniau keliamasi gyventi į stacionarią globos įstaigą. Atskleidžiama, jog adaptacijos laikotarpis globos įstaigoje sukelia iššūkių ir yra vertinamas kaip vienas iš daugiausiai streso keliančių įvykių asmens gyvenime, tad profesionali socialinio darbuotojo konsultavimo veikla tampa išties reikšminga įveikiant adaptacijos globos įstaigoje etapus. Jovaiša ir kt. (2011) teigia, jog konsultavimo veiklai Lietuvos socialinio darbo lauke – skiriama per mažai dėmesio, tad vertinga šią veiklą apžvelgti iš naujos ir informatyvios perspektyvos. Straipsnyje atskleidžiama socialinio darbuotojo konsultavimo veiklos su senyvo amžiaus asmenimis stacionarioje globos įstaigoje adaptacijos laikotarpiu teikimo priežastys, naudos, naudojami metodai, patiriami sunkumai ir artimųjų ar socialinės sistemos įtraukimo į socialinio darbuotojo konsultavimo veiklą poveikis. Atlikta mokslinės literatūros, teisės aktų ir kokybinio tyrimo duomenų analizė. Tyrimo duomenų rinkimui buvo pasirinktas kokybinis tyrimas, taikant iš dalies struktūruotą interviu. Tyrimo duomenų apdorojimui - pasirinkta kokybinė (angl. content) turinio analizė. Tyrimo metu buvo apklausiami socialiniai darbuotojai, dirbantys stacionarioje globos įstaigoje. Tyrimo dalyviai – apklausti natūralioje darbinėje aplinkoje, kontaktiniu būdu. Tyrimo metu atskleista, jog socialinio darbuotojo konsultavimo veikla su senyvo amžiaus asmenimis stacionarioje globos įstaigoje adaptacijos laikotarpiu teikiama sprendžiant užimtumo, sveikatos sutrikimų, finansinių sunkumų, konfliktų su kambario kaimynu (-e) ir dienotvarkės reguliavimo situacijas. Veikla teigiamai veikia ryšio kūrimą su paslaugų gavėju ir jo artimaisiais, perduodama aktualiausia informacija bei palengvinamas paslaugų gavėjo prisitaikymas institucijoje. Socialiniai darbuotojai konsultavimo veikloje su senyvo amžiaus asmenimis stacionarioje globos įstaigoje adaptacijos laikotarpiu naudoja į sprendimą orientuotą bei stipriosiomis asmens savybėmis pagrįstą intervencijas, individualų ir šeimos konsultavimą. Socialiniai darbuotojai teikdami konsultavimo veiklą senyvo amžiaus asmenimis stacionarioje globos įstaigoje adaptacijos laikotarpiu dažniausiai susiduria su sunkumais susijusiais su paslaugų gavėjų fizinė būkle / negalia ar suvokimo ir atminties sutrikimais, jaučiamu nerimu, kategoriškumu pokyčiams ar naujai informacijai, nepasiruošimu apsigyventi globos namuose, klaidingomis paslaugų gavėjų ir jų artimųjų nuostatomis bei etinėmis dilemomis. Artimųjų įtraukimas į socialinių darbuotojų konsultavimo veiklą su senyvo amžiaus asmenimis stacionarioje globos įstaigoje adaptacijos laikotarpiu dažniausiai apsunkina ją. Raktiniai žodžiai: adaptacija, konsultavimas, senyvo amžiaus asmuo, socialinis darbuotojas, stacionari globos įstaiga.Problem of the research: what is the counseling activities of a social worker with elderly people in a resitential care facility during the adaptation period? The purpose of the research is to: to determine counselling activities of a social worker with elderly people in a resitential care facility during the adaptation period Research objectives: : 1. provide a description of elderly people; 2. Define the counseling activities of the social worker. 3. To reveal the counseling activities of a social worker with the elderly people in a resitential care institution during the adaptation period. Research methodology and subjects: theoretical-analysis of scientific and legal literature comparison, summarization and systematization. Empirical-semi-structured interview method used for data collection and the content analysis method. Empirical research results: the results of the empirical study revealed that the counseling activities of social worker with elderly people in a resitential care facility during the adaptation period are provided in order to address the issues of daily occupation, health disorders, financial difficulties, conflicts with a roommate and regulation of a daily schedule. Counseling activities positively affect the building of relationships with client and their relatives, conveying the most relevant information and facilitating the clients' adaptation to the institution. Social workers use solution-focused interventions, as well as select interventions, based on the individual strengths of the client also family and individual consultations in their counseling activities with elderly people in a resitential care facility during the adaptation period. Social workers encounter challenges in their counseling activities with elderly people in a resitential care facility during the adaptation period related to the physical condition or disability of the client, cognitive and memory impairments, experienced anxiety, unpreparedness to settle in the institution, clients' resistance to changes or information, ethical dilemmas, and erroneous beliefs held by the client and their relatives. The involvement of relatives or the social system in the social workers' counseling activities with elderly people in a residential care facility during the adaptation period often complicates these activities. Keywords: adaptation, counselling, elderly person, social worker, resitential care facility
Importance of professional practice supervision for the development of professional competencies of cosmetology students
No full textŠiame straipsnyje analizuojama profesinės veiklos praktikos supervizijos svarba kosmetologijos studijų programos studentų profesinių kompetencijų ugdymui. Kosmetologijos studijų programos profesinės veiklos praktikų dienyne (2021) teigiama, kad yra svarbu susieti teorinę ir kosmetologinę praktiką, kad būtų galima užtikrinti sėkmingą ir atsakingą veiklą bei ugdyti kosmetologo kompetencijas ir jo gebėjimą spręsti problemas, susijusias su darbu, savarankiškai. Yra žinoma, kad supervizija gali būti taikoma įvairiose profesinėse veiklose, kaip priemonė motyvuoti, skatinti tobulėti ir palaikyti darbuotojus (Lee, 2021). Jos metu gali būti teikiama esminė parama profesinėje praktikoje, nes skatinama refleksija, profesinis tobulėjimas ir užtikrinamas aukštesnės kokybės paslaugų teikimas (Ravalier ir kt., 2022). Supervizijų metu siekiama didinti darbuotojų pasitikėjimą savo gebėjimais atlikti pareigas įvertinant darbo krūvius, nustatant tikslus ir lūkesčius, džiaugiantis pasiekimais ir apibrėžiant tobulinimo sritis, mokymosi bei tobulėjimo galimybes (Lee, 2021). Tyrimo problema: kokia profesinės veiklos praktikos supervizijos svarba kosmetologijos studijų programos studentų profesinių kompetencijų ugdymui? Atliktas aprašomojo pobūdžio tyrimas, kuriame atliekama literatūros ir teisinių dokumentų analizė apie profesinės veiklos supervizijos sampratą, kosmetologijos studijų programos studentų profesinės veiklos praktikos paskirtį ir profesinės veiklos praktikos supervizijos svarbą kosmetologijos studijų programos studentų profesinių kompetencijų ugdymui. Tyrimo rezultatai parodė, kad supervizija kosmetologijos studijų programos profesinės veiklos praktikos metu yra svarbi, nes gali padėti studentams tobulinti tiek profesines, tiek asmenines kompetencijas. Taikant superviziją studentai išmoktų analizuoti ir vertinti savo veiksmus bei emocijas, stiprintų savivertę ir ugdytų gebėjimus efektyviam problemų sprendimui, būtų ugdomas studentų profesinis meistriškumas, emocinis atsparumas ir socialiniai įgūdžiai, kurie yra svarbi sėkmingos karjeros kosmetologijos srityje dalis. Raktiniai žodžiai: supervizija, profesinės veiklos praktika, kosmetologija, kosmetologijos studijų programa.This article analyzes the importance of professional practice supervision in developing professional competencies among students in a cosmetology study program. The Cosmetology Study Program Professional Practice Diary (2021) states that it is crucial to link theoretical and practical cosmetology to ensure successful and responsible activities and to develop a cosmetologist's competencies and his ability to independently solve work-related problems. Supervision can be applied in various professional activities as a tool to motivate, encourage improvement, and support employees (Lee, 2021). During supervision, essential support is provided in professional practice, as it promotes reflection, professional development, and ensures the provision of higher quality services (Ravalier et al., 2022). Supervision sessions aim to increase employees' confidence in their abilities to perform duties by assessing workloads, setting goals and expectations, celebrating achievements, and identifying areas for improvement, learning, and development opportunities (Lee, 2021). Research problem: What is the importance of professional practice supervision in developing professional competencies among students in a cosmetology study program? A descriptive study was conducted, involving the analysis of literature and legal documents on the concept of professional practice supervision, the purpose of professional practice for students in a cosmetology study program, and the importance of professional practice supervision in developing professional competencies for these students. The study results showed that supervision during the professional practice in a cosmetology study program is important, as it can help students refine both professional and personal competencies. Through supervision, students would learn to analyze and evaluate their actions and emotions, strengthen self-esteem, and develop skills for effective problem-solving, fostering professional expertise, emotional resilience, and social skills that are crucial parts of a successful career in the field of cosmetology. Keywords: supervision, practice of professional activity, cosmetology, program of cosmetology studies