Mykolas Romeris University Institutional Repository
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Mechanisms of Information and Analytical Support of Local State Administrations
Get PDFThe article focuses on the relevance of the implementation of information and analytical support mechanisms in the activities of local state administrations. Information resources and information processes in general become the main prerequisites for the effectiveness of public administration and local governments. This requires public authorities to implement systems and structures of information and analytical support of government activities, new forms and technologies of information use, new technologies for its collection, processing and analysis, creation and interaction of information databases. Theoretical bases of functioning of information and analytical maintenance mechanisms of local administrations activity are substantiated; practical offers concerning the improvement of processes of their formation and functioning in system of public administration are generalized and developed
Assessing the Level of Household Food Demand Protection Based on Income
Get PDFCC BY-NC-ND 4.0The goal of this study is to establish the level of food demand protection in
Ukrainian households depending on the level of their income, taking into account the impact of other factors and their relationship with the level of food consumption. The survey methodology is based on a sample survey of 8,168 households in Ukraine.
This thematic module survey was conducted during a quarterly interview in January 2017
using a special questionnaire. The research was conducted in the context of the following
categories of households: place of residence; quantitative composition; number of children;
number of adults; availability and number of working persons; on amount of per capita
equivalent disposable income; and region.
The results of the study showed that all of the identified factors have a significant impact on the level of food demand protection in Ukrainian households. It was found that the
level of food consumption is influenced by, in addition to income, established traditions,
the number of adults, status of employment, and the presence of children in the family. At
the regional level, specialization and logistics are important factors in food demand protection. In general, a fairly high level of public awareness of the importance of food demand
protection was established.
Consideration of the identified factors while forming policy and developing the mechanisms of food demand protection will contribute to the achievement of SDGs 1 and 2
Sensitive Men and Hardy Women: How Do Millennials, Xennials and Gen X Manage to Work from Home?
Get PDFDespite the huge number of studies on telework in 2020, the influence of socio-demographic characteristics of workers on their attitudes towards telework continues to raise questions. Researchers agree on some aspects, such as younger individuals being better at absorbing new technologies. However, given that not only those who wanted to but also those who were obliged to switched to teleworking, it appears that younger people may not be as effective at working remotely as previously thought. The relevance of our study is based on the contradictory findings of research conducted during the pandemic. With this article, we contribute to the accumulation of knowledge about the change that takes place in telework. The paper aims to examine the relationship between socio-demographic indicators and the evaluation of telework. Our study confirms that the gender and age of employees are important factors in an employee’s attitude to telecommuting. Mostly, the attitudes vary in terms of gender. At least in the case of Lithuania where the research was conducted, Millennial men, unlike other generations and significantly more than Millennial women, see personal career development problems working remotely. Meanwhile, older generations do not declare greater dissatisfaction working remotely, although they do not express much favour for this approach. The results of the study indicate that in the circumstances created by the pandemic, organizations should update their human resource management strategies to achieve employee work efficiency and maintain employee motivation. The practical implication of our study in terms of open innovation is that in the future, the development of virtual working relationships will need to focus not on the technological training of older workers but on the specific provision of feedback to younger workers. In this regard, our insights may be useful for leaders in human resource management and open innovation teams
Abnormal Audit Fees and Audit Quality: The Influence of Financial Expertise in the Audit Committee
Get PDFCC BY-NC-ND 4.0The Sarbanes-Oxley Act of 2002 had a major influence on the relationship
between auditors and clients, and gave audit committees the responsibility for approving
and negotiating audit fees. Even if, in theory, abnormal audit fees should be associated with
audit quality, there is not yet a consensus in the literature – which is limited and inconclusive – on the statistical significance of their relationship. Therefore, to fill this research gap,
this study examines the association between a firm’s audit fees with audit quality, while also
assessing the impact of audit committee members’ financial expertise on that relationship.
Specifically, a large time frame is employed for regression analysis in a sample consisting of
3,599 firm-year observations from 2010 to 2018 in the US market. A two-stage approach
is used, where the first model estimates audit fees based on the model’s residuals according to prior relevant studies, while the second model uses the aforementioned residuals as
the main variable of interest in a logistic regression with the appearance of restatements
as the dependent variable. The findings conclude that abnormal audit fees have a negative impact on audit quality. Furthermore, financial expertise in the audit committees has a
positive impact on audit quality. These findings also conclude that there is no significant
relationship between the interaction of abnormal audit fees and financial expertise in the
audit committees and audit quality. These results are robust, after having been subject to a
robustness check of a different audit quality proxy: discretionary accruals. This is consistent
with the economic bonding theory and is in line with prior research
Administracinio teismo istorija Lietuvoje 1918–1940 m.
Get PDFThe book is comprised of three parts: the first one reviews the institutions that were similar to an administrative court in their competence; the second one analyzes legal acts and draft laws in which the control of the legality of administrative acts had been established or was intended to be established; and in the third one the scientific doctrine of administrative justice in interwar Lithuania is researched, as well as the journalistic articles of practitioners, mostly civil servants, and the attitude of students to the administrative court are reviewed. The analysis of these three aspects – institutions, legal acts, and doctrine – helped to achieve the goal of the research: to comprehensively reveal the history of the administrative court in interwar Lithuania
Influence of the Students’ Dental Health Literacy on Personal Dental Hygiene
No full textPrevious research data have shown that low oral health literacy is widespread and this may explain some of the
differences in oral health. Thus, some limited oral health literacy contributes to poor oral health status. An illiterate person
does not have basic health literacy skills. When it comes to oral hygiene, they lack basic knowledge and skills related to
proper oral care and are not interested at all in this area. From a health perspective, a literate person will certainly be
better able to answer the question “what do I need to do to improve my oral health?” Thus, poor oral health literacy is a
new emerging oral health risk factor, Therefore, it is a particularly relevant topic for improving the current situation.
The aim of research is to analyze the influence of students‘ oral health literacy on personal oral hygiene.
Research methods. For the implementation of the research aim and objectives, a quantitative research was selected
using a questionnaire survey. During this study, a questionnaire compiled by the author of the work was used based on
the analysis of the literature. The study was conducted online by sharing a questionnaire. The survey was performed from
April 30 to May 6, 2020. In the survey 88 students of Utena University of Applied Sciences was participated.
Research results. The evaluation test group respondents’ knowledge about oral hygiene, it turned out that the best
knowledge about oral hygiene showed students who individual oral hygiene was rated very good, and those students who
are studying in studies relating to oral care and poorer knowledge demonstrated by those students who individual oral
hygiene assess bad and those students who are studying studies not related to oral care
The Role of Public Opinions on Society Security: A Socio-Cultural Approach
Get PDFPublic opinion is a very important phenomenon of expression of democracy, which is relevant in
times of crisis and extreme situations. Emerging challenges in times of crisis and extreme situations have an
unavoidable impact on national and society security. Currently, the Lithuanian state and society are struggling
with the spread of COVID-19 disease as a global pandemics. This struggle is reflected in various sections of public
opinion. Public opinion can both strengthen and weaken the subjective security of society members.
The article analyzes the social role of public opinion on society security from a socio-cultural point of view.
Therefore, the definition of society security from a socio-cultural point of view is detailed, and the content of the
psychological and informational-communicative aspects of the impact of public opinion on public consciousness
and behaviour is revealed. These methodological tools are designed to examine the dissemination of the content
of public opinion during of the fight against COVID-19 disease.
A socio-cultural approach is an interpretation of human relations, their interaction and expression of
activity on the basis of respect for natural rights. It is the respect for natural rights – the life, health, freedom and
property of the individual - that is the fundamental basis of being independent people. Based on the data of the
study conducted, it can be stated, that politicised and polarised public opinion not only influences a deceleration
of vaccination rates, but also can be seen as an additional source of subjective insecurity among society members
and as a starting point for the formation of a new system of values
Assessment of the Risk of Material Misstatement in an Audit of Financial Statements
Get PDFThe aim of the research is to analyze the aspects of the risk of material misstatement
assessment and to identify opportunities for improvement of existing risk assessment models.
An incorrect risk assessment may be a key factor leading to an audit failure, therefore the auditor's ability to identify the risk of material misstatement is one of the most important factors in
determining the effectiveness of a risk-based audit. Due to the importance of risk assessment
scientists paid a lot of attention to the concept of risk of material misstatement and aspects of
its assessment. However, despite the fact that number of audit risk assessment models have
been proposed by researchers, auditors still face difficulties in assessing the risk of material
misstatement. The results of the research highlight main aspects of the risk assessment in financial audit including factors affecting the risk of material misstatement and reveal key elements
for improving current risk assessment models that can be applied in developing an improved
model for assessing the risk of material misstatement. Compared to previous studies, this research emphasizes the importance of risk assessment in the relation to specific risks containing
fraud, accounting estimates and going concern, the uncertainty and complexity of which is also
emphasized in the auditing standards
Pecularities of Lithuanian Tax Amnesty: Efficiency Issues
Get PDFPurpose – to analyze the general concept of tax amnesty and compare it with the model of tax amnesty held in Lithuania. Tax amnesty programs have a long history and remain relevant these days. In recent years, most countries have seen a significant increase in economic and financial crimes. As a result, enormous amounts of illegally obtained funds are included in the financial and economic circulation, and the scale of the shadow economy is expanding. At the same time, there has been a steady trend towards tax evasion by various categories of taxpayers. In these conditions, the legislative and executive bodies are expanding and strengthening the legal framework for effectively combating crimes in the field of finance, improving the activities of tax agencies to prevent, identify and suppress these offenses and crimes. Is a tax amnesty relevant and necessary in such circumstances? Although governments around the world have used tax amnesties as a part of their fiscal program, the experience of individual governments in the field of tax amnesties has been quite unique in terms of their validity, frequency, and objectives pursued. Thus, this article evaluates the content of the applied amnesty and different efficiency parameters. The article seeks to examine the factors influencing the government decision in the area of tax amnesty as well as the origins, objectives, and outcomes of the program. The aim is to discuss the effectiveness of such a measure and its impact on amnesty participants and the economic situation in general