Organizaciju vadyba: sisteminiai tyrimai Nr. 30

The paper investigates the concept of disclosure, discusses the primary meaning of the term ‘disclosure’ in the Lithuanian language and defines it. The authors prove the necessity and benefits to disclose the entity’s information as well as provides with the classification of the information disclosed by entities.

Jadvyga ČIBURIENĖ, Mindaugas POVILAITIS
The Impact of Government Debt on Economy

The article deals with theoretical aspects of the interaction between government debt and economic growth as well as with the acceptability level of government debt and the problem of budget deficit. The article presents the statistical comparative analysis of the EU member-states' debt rates.

Remigijus ČIEGIS, Artūras ABROMAVIČIUS
EU FINANCIAL INSTRUMENTS AND THEIR IMPACT ON ENVIRONMENTAL CONSULTING BUSINESS

The article evaluates the possible impact of EU financial instruments on environmental consulting business in Lithuania . According to the collected theoretical and practical material, the perspectives of environmental consulting business , approaches of environmental engineering business management from the viewpoint of principles of strategic management and environmental management systems are reviewed.

Valentinas DUBINAS, Edmundas SMILGA
Evaluation of Competitiveness and its Relation with Strategic Management

The article deals with the evaluation of competitiveness of economic sectors. The authors analyse principles and methodological assumptions that are applied when evaluating competitiveness of the food sector. There are proposed particular indicators evaluating business competitiveness. The proposed model may be also used in other sectors of economy.

Kristina LEVIŠAUSKAITĖ, Dalia KAUPELYTĖ
RISK MANAGEMENT IN CREDIT UNIONS: TENDENCIES AND THEIR IMPACT ON THIS SECTOR’S DEVELOPMENT IN LITHUANIA

Thepaper analyzes peculiarities of risk management in credit unions, the situation in risk regulation in credit unions and tendencies of changes in risk indicators in Lithuania and in some other European Union countries. In the paper there have been identified the factors influencing risk and development of the credit union’s sector as well as there is discussed what possible impact the changes might have on these factors and on the further development of credit unions in Lithuania.

Zigmas LYDEKA, Vaidotas BAREIŠIS
Modeling of Knowledge Management, in Perspective of Transformation from Individual to Organizational Knowledge

The paper analyses knowledge management models, which could guarantee effective knowledge creation, dispersion and application in the organizations, also analyzes how individual knowledge could become organizational.

Diana LODIENĖ
Understanding change and mananegement of change

The paper deals with the importance of changes both within and outside the organization. There are given short descriptions and interpretations on the concept of change. The author analyzes management of changes trying to understand what it is. There are also presented the nowadays changes happening in Lithuania .

Jonas MACKEVIČIUS
Evaluation of Audit Risk Factors

References towards the Lithuanian national audit standards, related with the audit risk or the factors, which influence it, are submitted. The methods of evaluation of the inherent, control and detection risk are considered. The factors, which influence the audit risk, are investigated according to the two most important features, i.e. according to dependability from the auditor and according to the types of the audit risk.

Jolanta PALIDAUSKAITĖ
Managing Conflict of Interest: From Theoretical Approach and Legal Restrictions towards Practical Implementation Possibilities

The author analyses possibilities in managing the conflict of interests in the public sector. The paper gives various definitions of the conflict of interest, their types, as well as distinguishes preconditions and consequences of this phenomenon.

Violeta PUKELIENĖ, Kristina ŠINKŪNIENĖ
Tax Culture and its Impact on Tax Efficiency

The paper highlights foreign experience in the formation of tax culture and discusses the conception of tax culture perceived by different authors as well as the influence of macro surrounding factors on tax culture. The authors present the methodology of estimating the influence of tax culture on the effectiveness of national budget.

Kastytis SENKUS
Formation of the Cash Flows Information and its Analysis

In the article, a formation of information on cash flows at Lithuanian enterprises of processing industry is discussed upon. A considerable attention is paid to classification of cash flows according to spheres of activities (the principal, financial, investment). Phases of formation of information on cash flows are discussed upon. The methodics of calculation of indicators of cash flows and their assessment are provided.

Romas STAČIOKAS, Rolandas RUPŠYS
THE INTERNAL AUDIT AND ITS ROLE IN ORGANIZATIONAL GOVERNMENT

The purpose of this study is to understand the perceptions of internal audit functions that other members of organization have, to explore the influence of information technologies on internal audit and to analyze the potential advantages of the use of the internal audit in the organizational (corporate) governance.

Jūratė STANKEVIČIENĖ
The Role of Advertising in Forming Consumer Attitudes

In the article, advertising is viewed as a means of forming consumer attitudes. An effort is made to reveal the dimension of advertising affecting consumers ’ decision to buy at a theoretical level. The specifics of assessing advertising have been empirically established.

Laimona Šliburytė
The Impact of Differences in National Cultures on Mergers and Acquisitions

The aim of this article is to provide a better understanding of the impact of national culture on the integration phase of cross-border mergers. Other similar studies that have investigated national culture most often have concentrated on whether there are differences between national cultures or not. The author has accepted the fact that there are differences in national culture and has rather focused on how these differences influence the integration phase of cross-border mergers.

Žilvinas ŽIDONIS
Managing Intercompany Relationships. The Case of Logistics Services Outsourcing

The paper analyses the outsourcing processes of logistics services. At the beginning, the article presents the theoretical background. On the basis of the theoretical framework three cases are analyzed. Empirical findings are presented by creating the model of inter-company relationships management.

VDU IST.2005