EKONOMIKA. 1998, vol. 45The 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
Doc. Dr. Z. LYDEKA
Prof. Habil. Dr. J. MACKEVIČIUS
Prof. Habil. Dr. A. MARČINSKAS
Prof. Habil. Dr. V. PRANULIS
Prof. Habil. Dr. K. PUČINSKAS
Prof. Habil. Dr. A. STAŠKEVIČIUS
Prof. Habil. Dr. A. VASILIAUSKAS
Contact Address:
Vilniaus universiteto Ekonomikos fakultetas. Saulėtekio al. 9, 2054 Vilnius; tel. 76 93 58
Die Tendenz der Annäherung der verschiedenen Finanzdienstleistungen wurde Ende dieses Jahr-hundertes sehr offensichtlich. Als die Finanzmärkte wurden liberalisiert und die Begrenzungen beseitigt, die Konkurenz zwischen verschiedenen Finanzinter-mediären, wie zum Beispiel Banken, Versiche-rungsunternemungen und Investmentfonds, steigte. Um seine Kundschaft aufrechtzuerhalten Integration von verschiedenen Dienstleistungen Allfinanz genannt war unvermeidbar.
Artikel gibt einen kurzen Überblick über die mögliche Kooperationswege der Banken und Versicherungsgesellschaften, über die Integration der Versiche-rung- und Bankdienstleistungen. Anschlies-send sind die Rechtsakte der Europäischen Union und die wichtigste Gesetze der Litauischen Republik kurz zusammengefasst.
Die Tendenz der Annäherung der verschiedenen Finanzdienstleistungen in Litauen ist ein unvermeidbares Prozess. Die Banken sind an der Spitze dieser Welle. Drei litauische Kommerzbanken, bzw. Hermis", Industrijos bankas" und Zemes ukio bankas" gründeten seine Versicherungsge-sellschaften. Noch mehr Banken haben seine Leasinggesellschaften und Finanzmaklergesell-schaften.
Straipsnio tęsinyje išsamiai aptariami taršos valiutos modelio bruožai, pateikiama potencialių jo taikymo problemų ir pastarųjų sprendimo būdų analizė. Suprastintu optimizaciniu modeliu parodoma, kad bendrieji taršos kuponai tenkina būtiną optimalaus, lėšas minimizuojančio taršos kontrolės krūvio paskirstymo teršėjams sąlygą: visų taršos šaltinių ribinės kontrolės išlaidos susilygina. Detaliai nagrinėjami galimi numatomo teršalų tarpusavio pakeitimo, naujo valdymo metodo keliama potenciali grėsmė ekologiškai efektyviam taršos paskirstymui per laiką ir erdvėje, siūlomi šios grėsmės sušvelninimo būdai. Parodoma, kad bendrieji taršos kuponai pasižymi daugeliu tradicinei valiutai būdingų bruožų, o tai atveria plačių finansų politikos arsenalo instrumentų (deponavimo, kreditavimo, emitavimo, keitimo kurso reguliavimo ir pan.) taikymo taršai valdyti galimybių.
Argumentuojama, kad bendrųjų taršos kuponų, t. y. savotiškos taršos valiutos, modelis sujungia svarbiausius taršos leidimų ir mokesčių už taršą sistemų pranašumus, kartu jam nebūdingi kai kurie esminiai šių taršos valdymo metodų trūkumai
Activities in forestry are specific, for forest is both a product obtained in the process of growing and a capital providing income. Investments in forestry yield profit only after many years. Besides, profit in forestry is not always expressible by economic indices, because forest has not only economy, but also ecological and social significance. However, under the conditions of market economy all resources have to be used in a most effective way. Managing personnel should be aware of the efficiency of resources they own. Proper management is impossible without adequate knowledge on income and expenses in order to obtain this income. This information should be registered in primary and book keeping documentation. To make it valid and comparable among separate enterprises, a standard account methodics is suggested. The main accounting principles were set by the Accounting Law (1992). However, each activity its specific sides. Activities in forestry deal not only with utilizing resources to yield income, but also with the recreation, growing and protection of these resources. Therefore, accounting should provi-de information not only on income and expen-ses, but also on costs for certain forest management measures. Most silvicultural measures are not strictly separated, thus a methodical agreement is needed to account for expenditure on them. Production is also very diverse and its grouping should be uniform in all forest enterprises. The paper discuses the structure of income and expenses and suggests their grouping model.
Keywords: forest enterprises, accounting, income, expenses, efficiency.
The article deals with the reasons that are inhibiting long term-mortgage credit in Lithuania and provides the measures to decrease their influence. Long-term lending creates significant credit risk, interest rate risk, and liquidity risk that impede banks to make long-term loans. For the purpose to manage efficiently those risks and in such a way to increase banks possibilities to provide long-term loans it is suggested the innovations to be implemented in the Lithuanian credit market. The main provided instruments are as follows: introducing of variable interest rate mortgage loans, issuing of mortgage bonds by depository credit institutions, founding of specialised lenders mortgage banks, refinancing mechanism of which should be based on the capital market securities, including mortgage bonds firstly.
This article analyses the process of financing the economy activity. Monitoring of the process is considered as a main problem, and suggested solution to it is consideration of financial needs of financing process participants (both financing and financed). Lithuanian financing process was analysed through informational materials on credit flows, provided by various governmental institutions.
A formal assessment of quality costs provides an understanding of the size of the problems and the areas demanding attention. Many organizations summarize these costs into four broad categories: internal failure costs, external failure costs, appraisal costs and prevention costs. Additional useful comparisons can be derived from the interrelationships among the subtotals of the quality costs in the major categories. Improving the quality of conformance results in a reduction of total costs over most of the horizontal spectrum. Organizations which have not yet engaged extensively in the quality improvement are likely to find their processes mainly in the improvement zone. For such organizations the main opportunities for cost reduction are through projects for improving quality conformance.
The article analyses the main indications of the economic system: elements, their relations, composition and behaviour. After having analyzed the terms of the economic system that are discussed in the scientific literature, the author has formulated such a discription of the mentioned term: the economic system is an integrationed whole of the motivated economy subjects connected by various relations and acting according to the changeable environment.
In the article there is presented the understanding of the economic system and its cycle in which the motion states of the economic system are distin-guished: the start, the functioning and the ruin. The author differentiates among the development, the growth and the transformation terms, at the same time pointing out their relations with each other.
The article also deals with the evolutional conceptions of the economic system, i.e. the functional, the structional and the marxist ones.
Government reforms in Lithuania from chaotic stile are developing into the clearer strategy, oriented into European public administration cultural space. Reforms, impeded by historically formed bureaucracy traditions, could be įveiktos by wider using of human factor. In all levels (state, districts, municipalities ) it would be acceptable sociological referendums, psychological training of public officers? valdininkų for reforms and their participating in reforms.
Exceptionally meaning for cardinal public administration quality changes would have the practice of monitoring. The special place in it would be for government public administration services for consumer services.
Introduction of supplementary pension schemes is very much advocated at present in Lithuania. It is believed that newly established pension funds will provide some solutions to problems that the public pension system is facing in Lithuania, and at the same time, will help to improve some economic indicators of the country. This is often done by giving examples of the successful performance of pension funds in other countries. Presenting the advantages of such schemes without considering possible negative effects of the schemes is misleading. Therefore this paper provides an analysis in order to illustrate that the introduction of supplementary pension schemes will not automatically provide remedies for deficiencies and problems of the public pension schemes. Furthermore, different effects on the economy will occur in different institutional and cultural environments. Therefore taking some pension provision models as an example (as often is the case) might not give the expected results.
The object of our study is the management decisions making process. The aim is to discuss from both the theoretical and the practical viewpoint the problems of description the process of the enerprices planing and management decisions making procedures.
The modelling techology for evaluation the quality of management from the perspective of managers are discussed. Some formal methods and models for evaluation and selection of the best planing decisions are suggested. Construction models are based on the linear programming and multicriterian decision methods for selection the best decisions alternatives.
Identification the needs and goals of managers involve analysis situations and the basic problems existing in the current environment and efforts to determine changes in the environment which could help make the most profitabily decisions
For evaluation and selecting of the best planing decision it is critical to find the best solution.The next tasks includes the project decisions alternatives evaluation and selection.
The modelling technology include the sensivity analysis. These models are realised and use in practice to analyse and planing.
The article discusses the important problem of contemporary international business selection of entry modes to foreign markets and the main factors influating on that process. International trade and investment are a very important components of the economies for all countries. But the problem of expansion foreign markets exists for almost every-one company going international especially for these ones from countries with transforming econo-mies, because of lack of experience and special methodics.
Author provides the classification of foreign mar-ket entry modes, describes different modes, examines the system of their crucial characteristics and designs its theoretical model that reflects the trends toward distribution of extent of effect of these characteristics. Considerable part of the paper is devoted to the analysis of internal and external factors influating the process of selection of entry modes to foreign markets. Author provides the complex of these factors, he especially stresses on their interdepen-dencies, that settle the companys relation with the market environmental situations in the process of foreseeing of activities internationalization.
This study provides some contribution to mana-gement. The research helps to reinforce in executives mindset the importance of expanding the decision framework beyond the narrow confines of each entry decision in isolation to encompass the global strategy their firm pursues. Managers are provided with a better understanding of the importance of each variable in influencing the entry mode decision. They can better prioritize the relevant variables in evalua-ting their entry mode alternatives.
T. R. Malthus, still today best known name in the field of population, stated issues and dilemmas around which research and controversy have revolved since the first "Essay on Population" was published in 1798. In one sentence, the Malthusian principle is that population tends to grow until it presses against the means of subsistence. He was not the first to propound the theory that population tends to increase proportionately faster than the supply of food. But the style of essay and many evidences presented in the latest five editions undoubtedly contributed to the impact of the work on a community. There were not only the observation of tendencies but also reference to the bad structure of society and unfavourable distribution of wealth. Malthus has been widely read, but he has also been widely misquoted. The most important Malthus achievement was to show that population studies can be examined and analysed empirically and discussed on a rational basis.