No 43, 2007
Zita BEDŐHÁZI
INTERNATIONAL FINANCIAL REPORTING STANDARDS IN SERVICE OF FIRMS’ MANAGEMENT
Daiva BUKANTAITĖ, Danutė REMEIKIENĖ
FUTURE AND PROBLEMS OF NETWORK LEARNING ORGANIZATION
Jadvyga ČIBURIENĖ, Jūratė GUŠČINSKIENĖ
CULTURAL VALUES AND KNOWLEDGE SOCIETY DEVELOPMENT IN LITHUANIA
Artūras GREBLIAUSKAS, Gediminas RAMANAUSKAS
ECONOMIC COMPETITIVENESS OF LITHUANIA: A FRAMEWORK OF THE INTEGRATED NATIONAL SYSTEM OF THE INDICATORS OF COMPETITIVENESS
Jonas KVEDARAVIČIUS, Laima JESEVIČIŪTĖ-UFARTIENĖ
LEADER’S INTELLECTIVE ACTIVITY IMPACT ON DEVELOPMENT OF ORGANIZATION
Renata LEGENZOVA, Jonas ČEPINSKIS
ASSESSMENT OF THE IMPACT OF ACCOUNTING HARMONIZATION PROCESSES ON LITHUANIAN CORPORATE FINANCIAL INFORMATION FLOWS
Tõnis METS, Made TOROKOFF
BETWEEN THE LEARNING AND THE NON-LEARNING ORGANISATION: SOME EVIDENCE FROM THE ESTONIAN PUBLIC AND PRIVATE SECTORS
Dalius RAŠKINIS, Dalia BARTKUTĖ
THE DEVELOPMENT OF VIRTUAL BANKING BUSINESS – NEW POSSIBILITIES AND PROSPECTS
Asta SLIŽYTĖ, Irena BAKANAUSKIENĖ
DESIGNING PERFORMANCE MEASUREMENT SYSTEM IN ORGANIZATION
Sonata STANIULIENĖ
ESTIMATION OF ORGANIZING FUNCTION PERFORMING IN LITHUANIAN COMPANIES
David ŠPAČEK
COMMON ASSESSMENT FRAMEWORK: POTENTIAL AND FACTUAL ISSUES IN THE CZECH ADMINISTRATIVE PRACTICE
Zita BEDŐHÁZI
INTERNATIONAL FINANCIAL REPORTING STANDARDS IN SERVICE OF FIRMS’ MANAGEMENT
The article analyzes the purposes and methods of earnings management, earnings management models and, special earnings management preoccupations. It measures the effects of adoption of IFRS.
Keywords: IFRS, earnings management purposes and methods, earning management models.
Daiva BUKANTAITĖ, Danutė REMEIKIENĖ
FUTURE AND PROBLEMS OF NETWORK LEARNING ORGANIZATION
The article presents network learning organizations, their future and problems, and distinguishes their advantages and disadvantages. The problems noticed by the Labour Exchange consultants are described through taking the Labour Exchange as a network learning organization and using a structural interview method.
Key words: network learning organization, Labour Exchange
Jadvyga ČIBURIENĖ, Jūratė GUŠČINSKIENĖ
CULTURAL VALUES AND KNOWLEDGE SOCIETY DEVELOPMENT IN LITHUANIA
This article aims to examine the cultural values, their impact on changes of knowledge society development in the context of globalization conditions. The paper, based on G. Hofstede methodology of national culture dimensions, analyses the ways in which culture effects behaviour of individuals and development of knowledge society.
Keywords: cultural dimensions, knowledge society.
Artūras GREBLIAUSKAS, Gediminas RAMANAUSKAS
ECONOMIC COMPETITIVENESS OF LITHUANIA: A FRAMEWORK OF THE INTEGRATED NATIONAL SYSTEM OF THE INDICATORS OF COMPETITIVENESS
The paper analyses, how the changes in external environment influence economic competitiveness of Lithuania. An integration of a wide range of changes is sought including economic-financial, socio-political and institutional changes. A framework of the integrated national system of the indicators of competitiveness, enabling to take into account these changes, is suggested.
Keywords: economic competitiveness at a country level; global changes; economic policy.
Jonas KVEDARAVIČIUS, Laima JESEVIČIŪTĖ-UFARTIENĖ
LEADER’S INTELLECTIVE ACTIVITY IMPACT ON DEVELOPMENT OF ORGANIZATION
In the article development of leader’s intellective activity is based as essential tool managing and developing organizations; there are structured the main concepts that define intellective activity; there is unveiled relation among mental processes (intellective activity as process) and development of leader as a value creator managing and developing organizations; there is presented the results of research which respondents were the top leaders in organization.
Keywords: manager, leader, development of leader, intellection, intellective activity, mental process, systematic thinking, organization development, organization management, intuition, motivating, development of leader, power of consciousness and subliminal mind in management.
Renata LEGENZOVA, Jonas ČEPINSKIS
ASSESSMENT OF THE IMPACT OF ACCOUNTING HARMONIZATION PROCESSES ON LITHUANIAN CORPORATE FINANCIAL INFORMATION FLOWS
The article explores two aspects of entity‘s financial information flows analysis: financial information flows of Lithuanian corporations have been evaluated and influence of accounting harmonization processes on these flows has been assessed.
Keywords: accounting harmonization, financial information, information flow.
BETWEEN THE LEARNING AND THE NON-LEARNING ORGANISATION: SOME EVIDENCE FROM THE ESTONIAN PUBLIC AND PRIVATE SECTORS
The paper evaluates the state of organisational learning in the institutions of the public and private sectors of Estonia using the example of education institutions and private companies. The base models arose from Senge’s five disciplines and Mets’ three dimensional organisational learning frameworks.
Key words: organisational learning, learning organisation, public and private sector.
Dalius RAŠKINIS, Dalia BARTKUTĖ
THE DEVELOPMENT OF VIRTUAL BANKING BUSINESS – NEW POSSIBILITIES AND PROSPECTS
The paper analyses the origination and development of virtual banking business, indicates the most important development trends in banking sector. Authors use qualitative analysis to reveal the development and prospects of virtual banking sector in the world, point out the advantages and disadvantages of virtual banks, disclose prospects of establishing a virtual bank in Lithuania.
Keywords: virtual banking, virtual banking business, banking sector, ATM (Automatic Teller Machine), Internet-only bank, online banking.
Asta SLIŽYTĖ, Irena BAKANAUSKIENĖ
DESIGNING PERFORMANCE MEASUREMENT SYSTEM IN ORGANIZATION
The article analyzes relations between performance measurement and performance management, performance measurement tools, ways how performance measurement systems are selected. There is presented self – designed performance measurement system, which involves advantages of analyzed performance measurement tools.
Keywords: performance measurement, performance measurement system, performance management.
Sonata STANIULIENĖ
ESTIMATION OF ORGANIZING FUNCTION PERFORMING IN LITHUANIAN COMPANIES
The author estimates peculiarities of the organizing function performed by managers of Lithuanian companies, analyzes different organizational characteristics and organizational structures, and assesses their development level and nature, indicates problematic points in organizing function and suggests guidelines for their solution.
Keywords: function of organization, organizational structure, type of organizational structure, characteristics of organizational structure.
David ŠPAČEK
COMMON ASSESSMENT FRAMEWORK: POTENTIAL AND FACTUAL ISSUES IN THE CZECH ADMINISTRATIVE PRACTICE
The paper introduces the importance of quality and basic ideas of the Common Assessment Framework (CAF), gives a background on the methodology of the research. The first part focuses on the quality management support of the Czech central institutions. The second part discusses the selected self-evaluation practice in relation to the claimed benefits and discussed issues of the instrument within the territorial public administration.
Keywords: public management, public administration reform, quality excellence models, Common Assessment Framework