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Solidarizuojantys ir supriešinantys nacionalizmo bruožai: nepriklausomos Lietuvos atvejis 1918 ir 1990 m.
No full textCC BY-NC-ND 4.0Two critical factors influenced the restoration of Lithuanian independence
in 1918 and in the 1990s. The external factor was composed of the international politics
of the time and the geopolitical situation of the country. In the clash of the national
interests of Russia (the Soviet Union) and Germany over the territory of Lithuania,
Lithuanians first restored their statehood in 1918, then lost it under the Soviet and Nazi
occupations of the country from 1940 to 1990, and then declared the independence of
Lithuania on 11 March 1990, when the Soviet Union began to crumble after the end of
the Cold War. The internal factor that united and mobilized the national movement of
Lithuanians seeking the creation of an independent state in the 20 th century was nationalism. Relying on theoretical insights into nationalism, this article examines two
aspects of the discourse of Lithuanian politicians on issues of nationalism: 1) the concept
of nationalism and its key features, i.e., highlighting the concepts of nationalism used
for the construction of political discourse in an attempt to substantiate the right of the
Lithuanian nation to build its independent state; and 2) Lithuanians’ attitude towards ethnic minorities, i.e., revealing their distrust of ethnic minorities when building the nation state in 1918, and certain tensions between Lithuanians and ethnic minorities when
restoring the independence of Lithuania in 1990
Apskaitos ir finansinės atskaitomybės gerinimo problemos ir būdai globalizacijos ir skaitmeninimo sąlygomis
No full textIn modern economic conditions, it is impossible for companies and enterprises to operate without accounting and financial reporting. Currently, enterprises in Kazakhstan carry out their activities under international financial reporting standards (IFRS). One of the main reasons for the transition to international standards is the entry of Kazakhstan’s economy onto the international stage. The purpose of this study is to analyse the process of digitalisation of accounting and financial reporting in the context of globalisation of the economy, especially in the field of public administration. Based on
the research conducted, the authors aim to elaborate the main ways of developing and improving financial accounting and reporting for the Republic of Kazakhstan. This study applies a comparative approach, structural analysis, synthesis, and classification. In the course of the study, the main goals and objectives of financial accounting at enterprises
are considered; the main trends in the development of financial accounting in the context of digitalisation of the economy are analysed; the main problems in organising financial accounting at enterprises are revealed; and the main ways and directions for improving financial accounting at enterprises in the context of economic globalisation are disclosed. It is concluded that the development of financial accounting and reporting is impossible without the development of the information society and the introduction of administrative management in a digitalised environment
Social Services to Help Achieve a Balanced Life for Families with Disabled Children: A Case Study
Get PDFThe aim of this study is to reveal the peculiarities of the provision of social services for families with disabled children and the need for these services by examining the experience of clients in Druskininkai municipality. Design/methodology/approach. To achieve the goal of the study, a quantitative study based on a normative strategy was chosen. The method of quantitative research was chosen because of its characteristic forms, the desire to search for external features, to measure and calculate them, to seek a single explanation, laws, rules, universality and universality. Quantitative research seeks to develop and validate common theories of human behavior that view grouping as reality and are independent of the individual. Findings. In Lithuania, families balance on the verge of socio-economic survival. Basic needs are becoming an important indicator of family life, so it would be too difficult to talk about the need for a balanced life. Emotional and psychological support for families is provided in a fragmented way, usually within the framework of time-limited project activities. As noted, there is a need to improve the provision of social services in municipalities, taking into account the individual needs of parents, strengthening the emotional resilience of the family, helping the family to adapt to the new reality. It is necessary to create a systematic support mechanism for the family, which would help to coordinate the provision of services in implementing the importance of a balanced life in the family. Research limitations/implications. The survey uses a questionnaire to meet the respondent directly or to send a questionnaire by e-mail. The study provided an opportunity to ask additional clarifying questions, and when the subject did not understand the question, it was possible to ask the question in a form that was more understandable to him. In order not only to listen, but also to encourage the research participant to express their thoughts, share experiences and views on the phenomenon under study, a interview with the respondent was chosen by filling in the questionnaire. Practical implications. The results of this study may be useful for the government, municipalities in making management decisions that would help to achieve a balanced life support mechanism for families raising children with disabilities. Originality/Value. Compared to 2019; 2020 and 2021 research results, the author of the article identified the importance of the need for help for families raising children with disabilities. The study identified the needs of social services that help to achieve a balanced life for families raising children with disabilities
The Importance of Confucianism in the Formation of the Welfare State: The Case of East Asia
No full textCC BY 4.0Regarded as part of the cultural heritage, Confucianism and its principles play a major role in shaping the welfare state and the development of social welfare in the East Asia region. This article aims
to analyse the expression and influence of Confucianism on the formation of the welfare state in
the East Asia region. The Confucian welfare state has been shown to be characterised by low state
intervention and investment in social welfare, relatively strong family ties, an emphasis on family
responsibilities and duties in solving social problems, familialism, patriarchal hierarchy, etc. The
principles of Confucianism promote a three-tier system of social assistance that includes family,
community and governmental layers, in descending order of priority. In the article, the author provides an analysis of scientific literature and foreign research material, and uses synthesis and descriptive analytical methods
Attractiveness of the Eastern Aukštaitija Region for Local Tourism under Covid-19 Conditions
Get PDFThe article discusses the attractiveness factors of the Eastern Aukštaitija region for local tourism under COVID - 19 conditions and presents the results of the research (analysis of scientific literature, questionnaire surveys and analysis of strategic documents). The aim of the research is to perform an analysis of the attractiveness of the Eastern Aukštaitija region for local tourism under COVID-19 conditions. Objectives of the research: to describe the factors of tourism region's attractiveness for local tourism; to perform an analysis of the attractiveness of the Eastern Aukštaitija region for local tourism under COVID-19 conditions. An analysis of the scientific literature showed that destination attractions define the framework within which visitors enjoy their vacations. They include all forms of natural and created (manmade) resources, culture, heritage, history, customs, architectural features, traditional artwork, cuisine, music and handicrafts that attract travellers. According to the results of the research, the choice of travels in the Eastern Aukštaitija region is mostly influenced by such factors of attractiveness of the region as natural resources, cultural resources and interesting places of interest, as well as attractiveness of the tourism destination/ region
Modeling the Options for Accounting for the Innovation Costs of Industrial Enterprises in Ukraine
Get PDFCC BY-NC-ND 4.0In this article, the methodology and organization of accounting for innovation costs are considered, and directions for their improvement are suggested. This is accompanied by an analysis of the modern economic literature on the reflection of the costs of
innovation in accounts, which allows for the identification of several options.
The purpose of this study is to identify the main problems of accounting for the cost
of innovation and to develop recommendations for their solution for effective enterprise
management. The object of the study is the process of formation of costs for innovations to
be reflected in the accounting system.
The complexity of reflecting the cost of innovation in accounts necessitates the creation
of appropriate approaches and methodologies. It was found that businesses account for the
costs of innovation on different balance sheets, which indicates the absence of a rational
method of accounting. To meet the information needs of the data management system, a
tailored accounting approach is proposed, which combines the process of financing and
using the costs of innovation. It was determined that, when modelling this system, it is important to take into account the factors that influence the formation of the methodological principles of accounting for innovation costs. It is established that the accounting method
may be influenced by the following factors: forms and sources of financing the costs of innovation (factor F); the procedure for writing off the cost of capital investment (factor K);
and the procedure for writing off current operating costs (factor O). It is determined that
the use of the proposed approach will improve the quality of accounting and information
support of the enterprise management system
The Assessment of the Context and Levels of the Right of Teenagers Attending Children’s Day Care Centers to Participate in Decision-Making
No full textCC BY-NC-NDThis study was aimed at the evaluation of the practical implementation of the context
and levels of the right of teenagers visiting children’s day care centers to participate in
decision-making. For the theoretical analysis, the methods of analysis and generalization
of scientific literature were applied. The data of the empirical research were collected by
means of a questionnaire survey. The methods of descriptive statistics and statistical analysis were applied for the analysis of the research data
Minimizing the Agency Problem and Aligning the Interests in International Commercial Agency
Get PDFPurpose of the current research is how to ensure the balance of rights and lawful interests for the participants in legal relations of representation (agent, principal, third parties) in international commercial agency. The problem will be described from the perspectives of civil law and common law. Even though, the perception of legal institutions via just these legal systems has been widely critiqued as being too simplistic on both theoretical and empirical grounds (Coffee, 2001; Armour, at al., 2009), a closer look at these systems shows that approaches vary greatly regarding what mechanisms of controlling and minimizing the conflicts of interests are the most effective (Filatotchev, I., Jackson, G. & Nakajima, C., 2013, 975)
Influence of Academic and Military Training on Learners’ Establishment as Military and Civilian Leaders
Get PDFThe world is constantly changing in all areas. Education is no exception. Students are focusing more
on hands-on skills or finding information themselves. Therefore, the challenge for educators is to explain the
skills. This study is devoted to the problems of motivation and the subsequent motivation salience of the learners
in the process of training. The leader has a significant influence on the behaviour of the other participants in the
overall activity. His authority is based on his personal qualities and contribution for achieving group goals, on
his abilities and the possibility to take a consent of those who are influenced. The scientific work presents
empirical research in a real environment focusing on the influence of academic and military training at the
university for the establishment of learners as military and civilian leaders
