1,723,473 research outputs found
Which choice of participation level is the rational one for second-pillar pension funds in Lithuania?
No full textIn 2013, new rules for participants in second-pillar pension funds were introduced in Lithuania. Participants of private second-pillar pension funds had to make a choice regarding their further level of participation. Three options were given: a lower contribution rate, a higher contribution rate with a governmental subsidy, or stopping further contributions to the second-pillar system. The aim of this research is to evaluate the best rational choice for individuals of different gender and age, depending on the expected financial return to their second-pillar accounts. The results reveal that participating in the second-pillar system is always more convenient than abandoning participation in it, even under the conservative hypothesis of a zero real rate of return. A higher contribution rate can be the best choice for young and middle-aged working persons due to a governmental subsidy, moreover, it is more convenient because of higher expected returns
Contribution options and individual returns after the second pillar pension reform in Lithuania
No full textThe 2013 pension reform in Lithuania forced workers to choose their level of participation to the second pillar system. Three options were given: a lower contribution rate, a higher contribution rate with governmental subsidy, and the exit from the second pillar system. The aim of this article is to evaluate the best rational choice for individuals of different gender and age, depending on the expected financial returns of their second pillar accounts. Results reveal that participation in the second pillar system is always more convenient than the abandonment, even under the conservative hypothesis of zero real rate of return. Because of the governmental subsidy, the higher contribution rate can be the best choice for young and middle-aged workers, and its convenience increases with higher expected returns. The higher contribution seems to offer favourable returns to Lithuanian workers, also when compared with similar estimates for pension systems in other countrie
Assessment of reverse mortgage business development opportunities: lithuania.
No full textThe aim of this MA thesis is to distinguish reverse mortgage business development opportunities by analysing scientific theses, calculated pessimistic, realistic, optimistic prognoses and qualitative survey’s results. The methods used in this MA thesis are analysis of scientific literature sources, comparative analysis between multiple literature sources and qualitative research. The main conclusions of this MA thesis are that business based on reverse mortgage can develop in the Lithuanian market, although a legal framework must be created and approved. After this step the Lithuanian market should accustom oneself to this product for at least 10 years to ensure effective development for reverse mortgage business
The financial analysis and the business development possibilities’ assessment of jsc “verža“.
No full textThe work is designed to examine the financial analysis of the value and importance. During familiarization with the basic concepts and definitions of JSC "Verža" financial analysis and risk assessment, based on available data, set the development options. The object of research - JSC ,,Verža“ financial performance. The object - Financial Analysis Examination. The aim - in conceptual use of research work in the relevant financial analysis methods and indicators as well as the company's financial statements, conducted by JSC ,,Verža“ financial performance analysis and identify development opportunities. Work tasks: 1. To analyze the financial analysis of the theoretical aspects: to meet the goals, objectives, key concepts and indicators; 2. Perform JSC ,,Verža“ financial performance and their articles and dynamics analysis. To evaluate the state of the company according to profitability, solvency and performance indicators. 3. Based on the financial results of the analysis to determine JSC ,,Verža“ development opportunities. Working hypothesis: the development of the company's success is directly dependent on the current performance. Structure: The work consists of an introduction, three main working parts, conclusions and suggestions, summary, references, appendixes. A total of 46 pages. without any additions., Fig. 8, Table 5. Work was used by these authors: J. Mackevičiaus D. Poškaitės D. Šlekienės I. Klimavičienės B. Ковалёв and other authors. It was found that during the 2013 - 2014 period JSC ,,Verža“ activity is characterized by positive dynamics of the activity is stable and klestenti. None of the factors do not threaten or slightly influenced its stability. After a completed risk assessment analysis and use Almanto Z model, it is possible to determine that the company's financial statements of the changes in company's financial stability assessment, using the relative performance of systems and the solvency and profitability of communication study, it was possible to make sure that JSC ,,Verža“ bankruptcy is not at stake
Material investigation of Antanas Gudaitis' painting
No full textAntanas Gudaitis (1904-1989) - vienas žymiausių XX a. lietuvių dailininkų. Tyrinėdami paveikslų medžiaginę sandarą pamėginsime atskleisti ir paties dailininko kintantį kiirybinį gyvenimą. Tai pirmieji žingsniai, bandant surinkti, sukaupti informaciją apie kiirinių medžiaginę struktiirą, kuri papildytų menotyrinius tyrimus ir padėtų plačiau suvokti Gudaičio talentą. Reikšminiai žodžiai: Antanas Gudaitis; Fizikiniai tyrimai; Cheminiai tyrimai; Signatūra; Drobė; Antanas Gudaitis; Physical investigation; Chemical investigation; Signature; CanvasAntanas Gudaitis (1904-1989) was amongst the most renowned Lithuanian painters of the 20th century. His varied and multifaceted life was reflected in his works. A work of art for Gudaitis was not a subject, but painting. Most important for him was the development and change of form. The creative process never stops, it is alive, impossible to squeeze into any scheme. The artist used to say that he had no titles for his paintings, he needed them only when a painting was finished. I will discuss the condition of his paintings and problems related to them from a painting restorer's point of view. The canvas, the ground, a layer o f paint, a brush stroke - all this just a material hiding the information about the creation o f a certain painting. Each brush stroke is a transfusion of one's soul into a material structure. We will tray to follow the artist's creative life and changes occurring in it by investigating the material side of his paintings. The kind and the structure of the support, type and composition of the ground and the pigments of the paint layer were identified microscopically, microchemically and stratigraphically (restoration scientist Dalia Panavaitė). These are the first steps in the attempt to collect information that would supplement art historical research and would help to better understand the extraordinary talent of the artist
Creative heritage of Tadas Daugirdas in Kaunas
No full textReikšminiai žodžiai: Dailė; Interjero dekoras; Kauno kultūrinis gyvenimas; Kauno miesto menininkai; Kauno miesto muziejus; Tadas Daugirdas; Tapyba; Vitražai; Fine art; Interior decor; Kaunas City Museum; Kaunas Cultural Life; Kaunas city artists; Stained-glass; Tadas Daugirdas; Visual Art
DESCRIPCIÓN DEL ANÁLISIS SÍSMICO DE UNA ESTRUCTURA CON DISIPADORES TADAS
No full textEl objetivo principal de este artículo es describir el procedimiento del análisis sísmico de una estructura con disipadores TADAS, para lo cual lo mejor es trabajar en dos dimensiones, si se lo hace en tres dimensiones se complica la parte didáctica La explicación se la realiza en el reforzamiento del Ex Parqueadero de la Universidad Laica Eloy Alfaro de Manabí, ULEAM, donde se han colocado solo diagonales de acero sobre contravientos en forma de V invertida en la planta baja; dos disipadores TADAS sobre cada uno de los contravientos del segundo piso y un disipador TADAS sobre los contravientos del tercer y cuarto piso. Todos los contravientos de acero se han colocado en las cuatro esquinas de la estructura, de tal manera que se tienen 8 contravientos por piso y 16 TADAS en segundo piso; 8 TADAS en tercer piso e igual cantidad en cuarto piso
J. Vabalas Gudaitis apie valios laisvę ir atsakomybę
No full textStraipsnyje pristatomi psichologijos profesoriaus J. Vabalo-Gudaičio samprotavimai apie valios laisvę ir atsakomybę. Dorovės srityje valios laisvę jis suprato kaip galimybę laisvai pasirinkti poelgius. Aptardamas valios sąlygotumą, J. Vabalas-Gudaitis nagrinėjo įvairių varžymų įtaką, kurie siaurina valios laisvę. Jie yra dvejopi: išoriniai ir vidiniai. Išoriniai varžymai priklauso nuo kitų žmonių valios, o vidiniai – nuo pačio žmogaus fizinės ir dvasinės struktūros. J. Vabalas Gudaitis pirmiausia pabrėžė socialinį valios sąlygotumą. Valios laisvę jis traktavo kaip istorijoje besikeičiantį reiškinį: tobulinant gamybos įrankius ir apvaldant gamtą, žmogaus laisvė vis labiau didėja. Analogiškai ir dorovės srityje žmogus turi pažinti ir apvaldyti pats save ir tuo pagrindu vadovauti savo poelgiams. Valios laisvės klausimą glaudžiai siejo su atsakomybės problema, nes pastaroji kaip tik ir grindžiama valios laisve. J. Vabalas-Gudaitis nurodo tris būtinas sąlygas pagrindžiant moralinę atsakomybę: tarp subjekto ir jam keliamos atsakomybės turi būti priklausomybės bei priežastingumo ryšys; subjektą turi sieti pareiga su tuo, už ką jam keliama atsakomybė; subjektas turi būti pajėgus tas pareigas atlikti
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