Due to the lack of research in social business sustainability development, it is necessary to investigate this problem, seeking community wellbeing. The goal of this paper is to elucidate the importance of sustainability development in relation to its different dimensions and the relationship between consumer perception and sustainability development. A systematic scientific literature analysis was performed. The results show that although sustainability is one of the main aspirations of companies, it is still difficult to achieve for effective transformation. The framework also reflects that sustainability is a particular change that has to be implemented over time, involving not only the business itself but also the surrounding environment (other systems). Furthermore, to achieve sustainable development it is essential to define which sustainability indicators will be selected, how they will be measured, and how the results will be tracked. A sustainable social business model must not be considered in isolation from its surrounding environment. Moreover, it is relevant to identify the public opinion, i.e., potential consumers, regarding effective sustainability development in order to get a more efficient result.
{"title":"Interaction Between Social Business Sustainability and Consumer PurchaseDecision: Conceptual Framework","authors":"Aurelija Ulbinaitė, Neringa Raštutytė","doi":"10.15388/batp.2021.35","DOIUrl":"https://doi.org/10.15388/batp.2021.35","url":null,"abstract":"Due to the lack of research in social business sustainability development, it is necessary to investigate this problem, seeking community wellbeing. The goal of this paper is to elucidate the importance of sustainability development in relation to its different dimensions and the relationship between consumer perception and sustainability development. A systematic scientific literature analysis was performed. The results show that although sustainability is one of the main aspirations of companies, it is still difficult to achieve for effective transformation. The framework also reflects that sustainability is a particular change that has to be implemented over time, involving not only the business itself but also the surrounding environment (other systems). Furthermore, to achieve sustainable development it is essential to define which sustainability indicators will be selected, how they will be measured, and how the results will be tracked. A sustainable social business model must not be considered in isolation from its surrounding environment. Moreover, it is relevant to identify the public opinion, i.e., potential consumers, regarding effective sustainability development in order to get a more efficient result.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921487","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The reports of the heating sector are one of the most important sources of heating data, accurate and reasonable pricing and is an essential objective of public interest. The verification of the reports on regulated activities is particularly important to regulate interpretation of the principles of companies’ operating cost and accounting separation systems. The purpose of the article is to identify the main elements of the regulatory activities report whereas have to be improved and needs more attention of auditors and regulators. There were examined 52 reports of Lithuanian heating sector companies using document (content) analysis approach. Misstatements were analysed using specific evaluation criteria to identify areas for improvement. The development of an appropriate methodology and the efficient functioning of the process should help to avoid errors or inaccuracies in determining, fair recognition, disclosure and valuation of fixed assets as an essential factor of heating prices.
{"title":"Verification of regulatory activity reports in the heating sector: process and outcomes","authors":"Deimantė Morkūnaitė, D. Raziūnienė","doi":"10.15388/batp.2021.34","DOIUrl":"https://doi.org/10.15388/batp.2021.34","url":null,"abstract":"The reports of the heating sector are one of the most important sources of heating data, accurate and reasonable pricing and is an essential objective of public interest. The verification of the reports on regulated activities is particularly important to regulate interpretation of the principles of companies’ operating cost and accounting separation systems. The purpose of the article is to identify the main elements of the regulatory activities report whereas have to be improved and needs more attention of auditors and regulators. There were examined 52 reports of Lithuanian heating sector companies using document (content) analysis approach. Misstatements were analysed using specific evaluation criteria to identify areas for improvement. The development of an appropriate methodology and the efficient functioning of the process should help to avoid errors or inaccuracies in determining, fair recognition, disclosure and valuation of fixed assets as an essential factor of heating prices.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47740369","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rasa Kanapickienė, G. Keliuotytė-Staniulėnienė, D. Teresienė, Daiva Budrienė, Mantas Valukonis
The COVID-19 pandemic crisis differs in nature from the previous financial crisis and therefore different solutions must be taken. In this context, governments are seeking to help businesses deal with the effects of the pandemic, which have had the greatest impact on corporate liquidity. The analysis of government support measures in the context of the COVID-19 pandemic has shown that EU governments use not only direct but also indirect financial support to business. However, the latter is not sufficiently analysed in scientific works. The aim of the study is to analyse the measures of indirect financial support for business applied by EU governments and to provide the classification of the measures described. In order to achieve the aim, the following methods of scientific research were used: analysis, synthesis, induction, deduction, abstraction, and analogy of scientific literature, normative documents, reports and reviews of international organisations, and support measures applied in governments’ practice. The study developed an original structure of government indirect financial support measures for business, comprising three components of government support measures: (1) minimisation of legal norms related to corporate finance; (2) indirect financial assistance related to labour law; (3) strengthening the legal framework for corporate finance. The measures analysed are described in more detail by distinguishing them into separate groups. The structure developed is based on concrete examples of application in EU countries and could contribute to a more targeted approach to business support in the future.
{"title":"Measures Taken by Governments to Mitigate the Effects of the COVID-19 Pandemic: Indirect Financial Support to Business","authors":"Rasa Kanapickienė, G. Keliuotytė-Staniulėnienė, D. Teresienė, Daiva Budrienė, Mantas Valukonis","doi":"10.15388/BATP.2021.30","DOIUrl":"https://doi.org/10.15388/BATP.2021.30","url":null,"abstract":"The COVID-19 pandemic crisis differs in nature from the previous financial crisis and therefore different solutions must be taken. In this context, governments are seeking to help businesses deal with the effects of the pandemic, which have had the greatest impact on corporate liquidity. The analysis of government support measures in the context of the COVID-19 pandemic has shown that EU governments use not only direct but also indirect financial support to business. However, the latter is not sufficiently analysed in scientific works. The aim of the study is to analyse the measures of indirect financial support for business applied by EU governments and to provide the classification of the measures described. In order to achieve the aim, the following methods of scientific research were used: analysis, synthesis, induction, deduction, abstraction, and analogy of scientific literature, normative documents, reports and reviews of international organisations, and support measures applied in governments’ practice. \u0000The study developed an original structure of government indirect financial support measures for business, comprising three components of government support measures: (1) minimisation of legal norms related to corporate finance; (2) indirect financial assistance related to labour law; (3) strengthening the legal framework for corporate finance. The measures analysed are described in more detail by distinguishing them into separate groups. The structure developed is based on concrete examples of application in EU countries and could contribute to a more targeted approach to business support in the future.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921450","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In recent decades, as the newly created internal and external environment conditions have radically changed the environment of business, the process of creating and implementing business strategy became more relevant. The data, generated by strategic management accounting, makes this process more efficient. The article examines the concept of the strategic management, its importance and related instruments. The article provides results of the research carried out to determine the level of awareness and application of strategic management accounting instruments in Lithuanian companies. Empirical research has shown that the level of awareness and application of the strategic management accounting instruments in Lithuanian companies is minor. The most common strategic management accounting instruments are as follows: customer profitability analysis, benchmarking, competitive position monitoring, strategic pricing, and strategic costing. The least known and, according to the research, the least applicable strategic management accounting instruments are: attribute costing, product life cycle accounting and brand value budgeting. According to the study, the most significant reason for the difficulties in implementing strategic management accounting instruments is the lack of time required to implement the instruments.
{"title":"Research on the Awareness and Application of Strategic Management Accounting Instruments in Lithuanian Companies","authors":"Kamilė Medeckytė, D. Tamulevičienė","doi":"10.15388/BATP.2020.29","DOIUrl":"https://doi.org/10.15388/BATP.2020.29","url":null,"abstract":"In recent decades, as the newly created internal and external environment conditions have radically changed the environment of business, the process of creating and implementing business strategy became more relevant. The data, generated by strategic management accounting, makes this process more efficient. The article examines the concept of the strategic management, its importance and related instruments. The article provides results of the research carried out to determine the level of awareness and application of strategic management accounting instruments in Lithuanian companies. Empirical research has shown that the level of awareness and application of the strategic management accounting instruments in Lithuanian companies is minor. The most common strategic management accounting instruments are as follows: customer profitability analysis, benchmarking, competitive position monitoring, strategic pricing, and strategic costing. The least known and, according to the research, the least applicable strategic management accounting instruments are: attribute costing, product life cycle accounting and brand value budgeting. According to the study, the most significant reason for the difficulties in implementing strategic management accounting instruments is the lack of time required to implement the instruments.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921444","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
During audit of the financial statements of companies, the auditors use a certain level of materiality to determine both the scope of the procedures and the impact of errors on the representation of the true and fair view of the financial statements. International auditing standards leave wide range of possibilities for interpretation of the materiality process, which often raises the question of how the auditor determines materiality. The purpose of the study is to analyze the materiality process and to create a model of the materiality determination process. Methods of information gathering, comparative analysis, critical evaluation, systematization and interpretation of scientific literature and normative acts of audit are used in this article. After analyzing the materiality determination process, it was found that the materiality process consists of four steps: assessment of determining factors of materiality thresholds, determination of planning materiality, determination of performance materiality and determination of clearly trivial misstatement. Based on the analyzed literature, a model of materiality determination process was developed.
{"title":"Audit of Financial Reporting Documents: Analysis of Process of Determining Materiality","authors":"Gerda Jurkonienė, Justina Stašaitytė","doi":"10.15388/batp.2019.9","DOIUrl":"https://doi.org/10.15388/batp.2019.9","url":null,"abstract":"During audit of the financial statements of companies, the auditors use a certain level of materiality to determine both the scope of the procedures and the impact of errors on the representation of the true and fair view of the financial statements. International auditing standards leave wide range of possibilities for interpretation of the materiality process, which often raises the question of how the auditor determines materiality. The purpose of the study is to analyze the materiality process and to create a model of the materiality determination process. Methods of information gathering, comparative analysis, critical evaluation, systematization and interpretation of scientific literature and normative acts of audit are used in this article. After analyzing the materiality determination process, it was found that the materiality process consists of four steps: assessment of determining factors of materiality thresholds, determination of planning materiality, determination of performance materiality and determination of clearly trivial misstatement. Based on the analyzed literature, a model of materiality determination process was developed.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48454968","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-05DOI: 10.15388/BATP.2014.NO16.8
L. Giriūnas, Gintarė Giriūnienė
Recently entrepreneurship, promotion of it, development of support programmes for the creation and development of entrepreneurial entities is becoming a very common subject of not only scientific research. Thus, not every self-employed person or company, in its run or planned activities, can adopt or implement and develop entrepreneurship. So, not every business entity can distinguish for its entrepreneurship, therefore, one of the issues addressed in scientific literature is precisely identification of an entrepreneurial entity. Some researchers point out that an entrepreneurial entity is characterized by development, implementation, and enhancement of innovations, while others oppose to such a statement emphasizing that most attention should be given not to implementation of innovations, but to the preference for an aggressive market strategy. So, the article analyses the concept of an entrepreneurial entity and its features, and the main goal of the research is becoming an entrepreneurial entity identification. Analysis of the scientific literature suggests that not all entities can be called or considered entrepreneurial ones. Not all businesses, that employ the services of incubators, business information centres, technology parks, science parks, innovation centres, or other similar organizations, become entrepreneurial, so there can be no equality. Therefore, in order to consider an entity as entrepreneurial, it must not only be proactive, enterprising, venturous, open to novelty and innovation, tending to work together with academic institutions for marketing new, innovative goods and services, have sufficient skills in business management and development, exercise a decision-making influenced management structure, but also to seek a sustainable and long-term revenue rather than short-term and high-yield, treat business processes and their management as a priority, make an active use of state support for businesses, intensively pursue tax policies, and patronize a socially responsible approach to business. It should be emphasized that an entity with all the listed features that can be named as entrepreneurial, yet, we should not forget that it must try to stay the same, i.e., must be constantly evolving and heterogeneous.
{"title":"Research on entrepreneur identification","authors":"L. Giriūnas, Gintarė Giriūnienė","doi":"10.15388/BATP.2014.NO16.8","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.8","url":null,"abstract":"Recently entrepreneurship, promotion of it, development of support programmes for the creation and development of entrepreneurial entities is becoming a very common subject of not only scientific research. Thus, not every self-employed person or company, in its run or planned activities, can adopt or implement and develop entrepreneurship. So, not every business entity can distinguish for its entrepreneurship, therefore, one of the issues addressed in scientific literature is precisely identification of an entrepreneurial entity. Some researchers point out that an entrepreneurial entity is characterized by development, implementation, and enhancement of innovations, while others oppose to such a statement emphasizing that most attention should be given not to implementation of innovations, but to the preference for an aggressive market strategy. So, the article analyses the concept of an entrepreneurial entity and its features, and the main goal of the research is becoming an entrepreneurial entity identification. Analysis of the scientific literature suggests that not all entities can be called or considered entrepreneurial ones. Not all businesses, that employ the services of incubators, business information centres, technology parks, science parks, innovation centres, or other similar organizations, become entrepreneurial, so there can be no equality. Therefore, in order to consider an entity as entrepreneurial, it must not only be proactive, enterprising, venturous, open to novelty and innovation, tending to work together with academic institutions for marketing new, innovative goods and services, have sufficient skills in business management and development, exercise a decision-making influenced management structure, but also to seek a sustainable and long-term revenue rather than short-term and high-yield, treat business processes and their management as a priority, make an active use of state support for businesses, intensively pursue tax policies, and patronize a socially responsible approach to business. It should be emphasized that an entity with all the listed features that can be named as entrepreneurial, yet, we should not forget that it must try to stay the same, i.e., must be constantly evolving and heterogeneous.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47199302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-05DOI: 10.15388/BATP.2014.NO16.1
Aurelija Kustienė
This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information, awareness. The aim of the research is to reveal the independent audit role in reducing information asymmetry in the market. This objective was achieved by analysing the theories of economic: information asymmetry, signalling and agency theories. Based on the analysis of economic theories and using a logical method of analysis it was concluded that the information asymmetry in the market can be reduced by a strategic tool for the independent audit.
{"title":"Independent audit as a strategic tool to reduce the information asymmetry on the market","authors":"Aurelija Kustienė","doi":"10.15388/BATP.2014.NO16.1","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.1","url":null,"abstract":"This paper analyses the problems of information asymmetry in the market. The research problem: how to minimize the limitations of the influence of user information, and the quality of market participants who use financial statements provide information, awareness. The aim of the research is to reveal the independent audit role in reducing information asymmetry in the market. This objective was achieved by analysing the theories of economic: information asymmetry, signalling and agency theories. Based on the analysis of economic theories and using a logical method of analysis it was concluded that the information asymmetry in the market can be reduced by a strategic tool for the independent audit.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921773","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-05DOI: 10.15388/BATP.2014.NO16.12
J. Mackevičius, Vilius Savickas
The article analyses prof. V. Jurgutis‘ thoughts, attitudes, ideas and suggestions towards the importance of banks, their management, competition among them, etc. The article presents the development of V. Jurgutis’ insights into bank performance in works of Lithuanian authors. The study reveals that V. Jurgutis’ insights into banks’ performance is inestimable for Lithuanian banking science and practice professionals. Especially valuable are his thoughts and ideas towards the organization and rationalization of banks, their employee structure and relations, the competition and the expansion of banks. Statements formulated in prof. V. Jurgutis work "Banks" have encouraging influences on the growth of the effectiveness of bank performance, and are relevant to both the regulation of bank performance in Lithuania and the transition to Euro. Therefore, with the consideration of today's realities, it is necessary to further analyse V. Jurgutis‘ scientific heritage and implement his ideas into practice.
{"title":"Prof. Vladas Jurgutis on banks: his insights and their development in works Lithuanian author‘s","authors":"J. Mackevičius, Vilius Savickas","doi":"10.15388/BATP.2014.NO16.12","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.12","url":null,"abstract":"The article analyses prof. V. Jurgutis‘ thoughts, attitudes, ideas and suggestions towards the importance of banks, their management, competition among them, etc. The article presents the development of V. Jurgutis’ insights into bank performance in works of Lithuanian authors. \u0000The study reveals that V. Jurgutis’ insights into banks’ performance is inestimable for Lithuanian banking science and practice professionals. Especially valuable are his thoughts and ideas towards the organization and rationalization of banks, their employee structure and relations, the competition and the expansion of banks. Statements formulated in prof. V. Jurgutis work \"Banks\" have encouraging influences on the growth of the effectiveness of bank performance, and are relevant to both the regulation of bank performance in Lithuania and the transition to Euro. \u0000Therefore, with the consideration of today's realities, it is necessary to further analyse V. Jurgutis‘ scientific heritage and implement his ideas into practice.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-05DOI: 10.15388/BATP.2014.NO16.15
Audronė Bagdonienė, Fausta Smolenskienė
The problems which young people face with in order to get employed and survive, to compete successfully in the labour market has always been relevant to the society. It is obvious that after the completion of the training institutions the graduates can hope to get employed if their specialty is in high demand in the labour market. Permanent labour market demand and supply indicators are monitored and analysis allows to foresee the changes of the tendencies and trends to find out which specialty is needed most and have the most job opportunities in the world of work. Therefore, the research problem is revealed by the following questions: What are the opportunities to get employed having accounting profession? Are the people, gained such education, in demand in the labour market? The aim of the investigation – to evaluate the accounting specialty graduates’ employment opportunities in the labour market. Youth situation in the labour market is not favourable, and still significant positive changes still are not visible, because in recent years in recent years there at the labour centre applied approximately 70 thousand young people under 25 and about 20 thousand graduates. However, an analysis of the need for accounting professionals and graduates who have acquired the specialty of integration into the labour market statistics show that the demand for these professionals is not decreasing. As pointed out by some labour market analysts, this is one of the most stable professions and such individuals have significant employment opportunities in this field. This is also confirmed by the results of analysis: every year, employers offer about 2-3 thousand jobs for accountants and book-keepers; there are favourable employment opportunities in all regions of the country, as more and more businessmen are choosing financial services companies receive all levels of accounting services; every year graduates, who have acquired the specialty, number is decreasing, so the competition is to prepare professionals in the labour market is weakening; vacancy rate remains stable (on average by 0.6 per cent.), excess supply in the market for these professionals is not high, i.e. 2 persons apply for 1 vacancy.
{"title":"Analysis of the accounting speciality collage graduates’ employment opportunities at the labour market in the context of the workforce supply and demand","authors":"Audronė Bagdonienė, Fausta Smolenskienė","doi":"10.15388/BATP.2014.NO16.15","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.15","url":null,"abstract":"The problems which young people face with in order to get employed and survive, to compete successfully in the labour market has always been relevant to the society. It is obvious that after the completion of the training institutions the graduates can hope to get employed if their specialty is in high demand in the labour market. Permanent labour market demand and supply indicators are monitored and analysis allows to foresee the changes of the tendencies and trends to find out which specialty is needed most and have the most job opportunities in the world of work. Therefore, the research problem is revealed by the following questions: What are the opportunities to get employed having accounting profession? Are the people, gained such education, in demand in the labour market? \u0000The aim of the investigation – to evaluate the accounting specialty graduates’ employment opportunities in the labour market. \u0000Youth situation in the labour market is not favourable, and still significant positive changes still are not visible, because in recent years in recent years there at the labour centre applied approximately 70 thousand young people under 25 and about 20 thousand graduates. However, an analysis of the need for accounting professionals and graduates who have acquired the specialty of integration into the labour market statistics show that the demand for these professionals is not decreasing. As pointed out by some labour market analysts, this is one of the most stable professions and such individuals have significant employment opportunities in this field. This is also confirmed by the results of analysis: every year, employers offer about 2-3 thousand jobs for accountants and book-keepers; there are favourable employment opportunities in all regions of the country, as more and more businessmen are choosing financial services companies receive all levels of accounting services; every year graduates, who have acquired the specialty, number is decreasing, so the competition is to prepare professionals in the labour market is weakening; vacancy rate remains stable (on average by 0.6 per cent.), excess supply in the market for these professionals is not high, i.e. 2 persons apply for 1 vacancy.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"66921789","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2019-07-05DOI: 10.15388/BATP.2014.NO16.10
Erika Beniušytė, Aurelija Zonienė
The analysis of the investments to fixed assets revealed that there is no common system in evaluation of investments to fixed assets. The financial model of investments to fixed assets is recommended. The model consists of these stages: 1) the need determination of investments in fixed assets; 2) financing sources selection of the investments in fixed assets; 3) the calculation of financial benefits of the investments in fixed assets; 4) risk identification of the investment in fixed assets; 5) decision making.
{"title":"Financial model of investments to fixed assets","authors":"Erika Beniušytė, Aurelija Zonienė","doi":"10.15388/BATP.2014.NO16.10","DOIUrl":"https://doi.org/10.15388/BATP.2014.NO16.10","url":null,"abstract":"The analysis of the investments to fixed assets revealed that there is no common system in evaluation of investments to fixed assets. The financial model of investments to fixed assets is recommended. The model consists of these stages: 1) the need determination of investments in fixed assets; 2) financing sources selection of the investments in fixed assets; 3) the calculation of financial benefits of the investments in fixed assets; 4) risk identification of the investment in fixed assets; 5) decision making.","PeriodicalId":52857,"journal":{"name":"Buhalterines Apskaitos Teorija ir Praktika","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47753756","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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