EKONOMIKA. 1998, vol. 44The annual journal of Vilnius University. Founded in 1960. The articles are published in Lithuanian and other languages. |
The editorial board:
prof. habil. dr. B. Blažys (Lietuvos ekonomikos institutas),Contact Address:
Vilniaus universiteto Ekonomikos fakultetas. Saulėtekio al. 9, 2054 Vilnius; tel. 76 93 58ZENONAS BRAZAITIS
docentas socialinių mokslų daktaras
Vilniaus universiteto Ekonominės informatikos katedra
Saulėtekio al. 9 2040 Vilnius
tel. (370 2) 76 89 95, faksas (370 2) 76 95 13
el. p. zenonas.brazaitis@ef.vu.lt
JONAS MIELIAUSKAS
Vilniaus miesto valstybinė mokesčių inspekcija
Vasario 16-osios 45 2676 Vilnius
tel. (370 2) 62 94 08, faksas (370 2) 62 31 12
Das Ausgangsproblem ist die Erläuterung und die Begründung eines Steuerzahlerprüfungssystems, in der die Verfahrensauswahl mit dem Realisierungsplan der Prüfung erfolgt. Die integrierte strategische und taktische Endscheidungen, die instrumental orientiert sind, dienen der Einholung von Möglichkeiten, einen Prüfungsplan zu generieren. Die Systemrealisierung bildet den Schlußpunkt der Prüfungssystemplanung, die mit der Verwendung der mathematischen und statistischen Methiden verbunden ist.
Es handelt sich dabei auch um verschiedene computergestützte Endscheidungsmöglichkeiten.
Endpunkt dieser Untersuchung ist die Entscheidung, eine erreichte Lösung als zufriedenstellend bezeichnen und verantworten zu wollen. Dabei spiegelt die Untersuchung einen bestimmten Grad der Problemdurchdringung wider, der Anschlußmöglichkeiten für weitere Untersuchungen bietet.
LINAS ČEKANAVIČIUS
docentas socialinių mokslų daktaras
Vilniaus universiteto Ekonomikos sisteminės analizės katedra
Saulėtekio al. 9 2040 Vilnius
tel. faksas (370 2) 30 00 29
el. p. linas.cekanavicius@ef.vu.lt
Straipsnyje pristatomas ir pagrindžiamas konceptualus ekonomiškai efektyvios aplinkos taršos valdymo sistemos modelis, besiremiantis originalia "taršos valiutos", naudotinos mokėjimams už teisę teršti orą ar vandenį, įvedimo idėja. Lietuvos pavyzdžiu svarstomos modelio praktinio taikymo galimybės.
Straipsnio pradžioje pateikiama glausta kritinė dabar Lietuvoje veikiančios gamtonaudos valdymo sistemos apžvalga, atskleidžiami šios sistemos trūkumai ir gvildenamos jų priežastys. Apibūdinamos politinės ir ekonominės jos reformos prielaidos ir sąlygos, konstatuojama palanki terpė orientuotam į ekonomiškai efektyvų taršos problemos sprendimą valdymo modeliui įdiegti.
Antroje straipsnio dalyje konkretinami reformos tikslai ir alternatyvių reformos variantų priimtinumo vertinimo kriterijai. Suformuluojamas modifikuotas antrinis (second-best) ekonomiškai optimalaus taršos problemos sprendimo kriterijus: nustatytas bendros išmetamų į aplinką visų rūšių teršalų apimties pasiekimas mažiausiomis išladomis. Aptariami alternatyvūs taršos valdymo sistemos reformos būdai, santykiniai jų privalumai ir trūkumai. Pristatoma originali "bendrųjų taršos kuponų" savotiškos "taršos valiutos" koncepcija. "Taršos valiuta" savo esminiais aplinkosaugos valdymo instrumento bruožais yra artima kai kuriose Vakarų šalyse (pvz., JAV) naudojamiems perparduodamiems taršos leidimams (marketable pollution permits). Tačiau, skirtingai nuo pastarųjų, "bendrieji taršos kuponai" yra universalūs, t. y. tinka visų rūšių teršalų išmetimams pateisinti, be to, jų galiojimas nėra ribotinas nei laiko, nei erdvės atžvilgiu.
Straipsnio tæsinys, skirtas išsamiai "taršos valiutos" modelio bruožų, potencialių jo taikymo problemų ir galimų jų sprendimo būdų analizei, kitame mokslo darbų "Ekonomika" numeryje.
RŪTA KROPIENĖ
docentė socialinių mokslų daktarė
Vilniaus universiteto Statistikos katedra
Saulėtekio al. 9 2040 Vilnius
tel. (370 2) 77 94 27
el. p. r.kropiene@mail.blank.lt
The competitiveness of country is a multi-dimensional term and it is impossible to describe it adequately on the macroeconomic level by the single quantity.
In the present article we describe the methods of evaluating the real effective exchange rate index (REER) by using consumer price index (CPI).
The real effective exchange rate index is calculated as a weighted average of the individual bilateral exchange rate indices.The calculation involves a number of technical problems. below, we will study only a few of them: the choice between the arithmetical and geometrical weighted average; defining the weights; the content of the weights basket and its change in time; and the choice of the price change indicator. The article also describes how these problems have been dealt with at the Bank of Lithuania when calculating the real effective exchange rate of the Litas. Some empirical results have also been presented.
VACLOVAS LAKIS
profesorius socialinių mokslų habilituotas
daktaras
Vilniaus universiteto Buhalterinės apskaitos katedra
Saulėtekio al. 9 2040 Vilnius
tel. (370 2) 76 89 96
Problems of accounting management have two aspects: technical and economic. The technique of accounting management could be changed and improved easily. The use of computer and other organisational techniques made great influence on the improvement of the accounting management technique.
The economic aspect of accounting management depends on laws and economic reality. Since different countries developed dissimilarly, the accounting also became different. It is more similar in those groups of countries that had interrelations. This is how so called book-keeping models were formed.
Seeking to harmonise accounting and financial statement on a world scale and this way to facilitate the economic co-operation among countries, International standards of accounting were determined, and on a European Union scale Directives.
Lithuania from the very begining of independend accounting management expressed intention to manage it according to the requirements of international standards. The article analyses the problems that have to be solved, and imperfections that have to be eliminated that accounting would correspond with the requirements of international standards. Noteworthy, improwing book-keep and financial statement, attention should be paid not only to the Directives of the European Union but also to the International standards of accounting requirements.
VILMANTAS PEČIŪRA
doktorantas
Vilniaus Gedimino technikos universiteto Verslo ekonomikos katedra
Saulėtekio al. 11 2040 Vilnius
tel. (370 2) 76 79 19, faksas (370 2) 70 01 12, el. p. ar@vv.vtu.lt
JUOZAPAS AUDVYDAS STAŠKEVIČIUS
profesorius technikos mokslų habilituotas
daktaras
Vilniaus Gedimino technikos universiteto Vadybos ekonomikos katedra
Saulėtekio al. 11 2040 Vilnius
tel. (370 2) 76 79 19, faksas (370 2) 70 01 12, el. p.
ar@vv.vtu.lt
One effective way to perform an audit is to classify transactions into "cycles" of related activities. A revenue cycle is common for sales and manufacturing enterprises.
Auditors should test financial statements assertions existence, completeness, rights and obligations, valuation, and presentation and disclosure embodied in the revenue cycle.
Auditors should evaluate the control risk of revenue cycle. If the control risk is low, the number of substantive audit procedures can be reduced.
Confirmations is a standard audit procedure for accounts receivable. Positive confirmations provide more reliable evidence.
Auditors should evaluate the adequacy of the allowance for doubtful accounts.
VYTAUTAS PRANULIS
profesorius socialinių mokslų habilituotas
daktaras
Vilniaus universiteto Marketingo katedra
Saulėtekio al. 9 2040 Vilnius
tel. (370 2) 76 89 79, 76 89 84; faksas (370 2) 76 89 69
el. p. vilra@pup.usf.lt
Marketing become the subject of studies at many universities and business schools across the world. The significance and application of marketing in Lithuania constantly growing. However, the acceptance of marketing in Lithuania faced problems of terminology, definitions and concepts. The article is focused on the history of origin, structure and solution of these problems. The results of study shows that two types of context exist in which the solution of the problem of the term can be found: firs, context of scientific generation; second, context of appropriation.
ALEKSANDRAS VYTAUTAS RUTKAUSKAS
profesorius technikos mokslų habilituotas
daktaras
Vilniaus Gedimino technikos universiteto Vadybos ekonomikos katedra
Saulėtekio al. 11 2040 Vilnius
tel. (370 2) 76 79 19, faksas (370 2) 70 01 12, el. p. ar@vv.vtu.lt
Straipsnyje aptariamos ekonominės aplinkosaugos problemos. Ekonomikos ir ekologinės sistemos sąveikos atskleidimo ir ekonominio įvertinimo priemone pasirinkta ekonominės žalos kategorija. Atskleista ekonominės žalos samprata ir jos privalumai, palyginti su išorinių sąnaudų sąvoka, tiek atliekant ekonominę analizę, tiek rengiant ir įgyvendinant ekonominį aplinkosaugos mechanizmą.
Pateiktas ekonominio aplinkosaugos mechanizmo konkretizavimas ir siūlymas grįsti šį mechanizmą kertiniais ekonominiais ekologinių išteklių vartotojų ir žalos dėl neatkuriamojo tų išteklių vartojimo recipientų interesais. Šių interesų ekologinių išteklių vartotojams turėti galimybę minimizuoti individualias ekonomines sąnaudas, o žalos recipientams gauti ekvivalenčią kompensaciją įgyvendinimas suteikia ekonominės žalos kategorijai požymių, būdingų gaminių ar paslaugų kainai. Straipsnyje pateikti konkretūs ekonominės žalos įvertinimai Lietuvos sąlygomis, taip pat išvados ir siūlymai.
RASA SUBAČIENĖ
doktorantė
Vilniaus universiteto Buhalterinės apskaitos katedra
Saulėtekio al. 9 2040 Vilnius
tel. (370 2) 76 89 96
This article investigates connection between work and earnings, development of pay's forms and systems. The work was found, when people learned, how to adapt to nature and began it's elements aim at their purposes. When division of labor and reason to change one thing to another were found, turned up the problem of earnings. There are adduced earning dependance upon such factors as content of labour, social conditions, varous social and other groups view to the labour, development of industries' rellations. Production mode, grounded on hired labour, reveals two forms of earnings: piece wage and pay by the time. There were instilled various pay by the time and piece wage modifications by variaty of two public production subdivision and stability of capital composition. On 8th and 9th decade spread the sphere of pay by the month and get narrow part in earnings of payment by the piece, there are found various systems of premium in Lithuania, too.
ALBERTAS ŠIMĖNAS
socialinių mokslų daktaras
Lietuvos Respublikos Seimo Ekonomikos komitetas
tel. (370 2) 61 90 89, faksas (370 2) 62 64 77
Together with other countries of Central and Eastern Europe, Lithuania seeks to integrate into EU's political and economic space. In the opinion of the European Commission, the existing relations of market economy and progress of economy does not yet satisfy the requirements raised before the future members of the EU. The majority of remarks laid down by the Commission in its evaluation of the process of economic reforms and the condition of economy of Lithuania, concern companies, banking sector, energy industry, agriculture and public finances. The article analyses situation in these sectors and the trends of their development vis-?-vis the criteria estbalished by the EU.
Analysis of the GDP, rate of inflation and other key macroeconomic indicators reveals positive tendencies, enabling to maintain a stable 45% economy growth in Lithuania. This would make it possible for Lithuania to overcome the existing deficiencies and meet requirements raised by the EU.
In terms of distribution by branches, separate branches of the industry are facing the best perspectives for development (e.g. clothing, leather, textile, food, oil refining, timber processing and furniture industries), also the sectors of energy industry, transport and communications. The largest problems lie in the agrarian and environment protection sectors.
The central conclusion of the article maintains that the analysis of the economic criteria for membership in the EU and the trends of Lithuania's economy perm-it to say that Lithuania can reasonably look forward to membership in the European Union in 20002008.
ROMUALDAS VALKAUSKAS
docentas socialinių mokslų daktaras
Vilniaus universiteto Statistikos katedra
Saulėtekio al. 9 2040 Vilnius
tel. (370 2) 77 94 27
The economic statistics is the economical statistical calculation. The economic statistics have special methods. They are: the statistical identical, the statistical classification, the statistical balance and the other economical calculation, the factorial index analysis, the calculation by econometrics methods. The economic statistics use methods other sciences, use methods of statistics.
To the identical the processes of macroeconomics the economic statistics first of all use the method of statistical identical. The identical have not the universal features. The processes of macroeconomics must be identical separately.
Readers in the article can to show procedures of identical the national wealth of Lithuania. Procedures have directions. The aim of economical statistical calculation the national wealth rise contents of directions.
PRANAS ŽUKAUSKAS
docentas socialinių mokslų daktaras
Vytauto Didžiojo universiteto Biznio ir vadybos fakulteto Vadybos katedra
Daukanto 28 3000 Kaunas
tel. (370 7) 22 81 97, fax. (370 7) 20 38 58, el. p. pranas_zukauskas@fc.vdu.lt
The modest aim of the paper is to discuss some of the critical problems in received international marketing research in relation to conceptual framework used by author. More specifically, author examine potential contributions, in terms of problem recognition and research approaches, by looking at markets as networks of relationships between subjects of activities in the market, and between them and objective environment.
Because of the cumulative nature of the market activities, the market micro-position (refers to the relationship with a specific individual counterpart) and macro-position (refers to the relations to a network as a whole) are an important concept. At each point in time company has certain positions in the international network. They characterize its relations to other companies, are results of earlier activities in the domestic and international networks both by the firm and other firms, and constitute the base which defines the development possibilities and constrains of the company in the international network.
Finally, author discuss how the firm's and the environment's internationalization in its different levels interact in analyses of international marketing problems.
Theoretical propositions have tasks to help management specify market expansion alternatives for marketing decision making purposes and systematically analyze the problem of choice among the major alternative strategies.