Straipsnyje nagrinėjama mokymo ir mokymosi esmė, samprata, išskiriami svarbiausi mokymo ir mokymosi bruožai, remiantis literatūros šaltiniais, pateikiamos įvairių autorių (R. I. Arendso, A. Bagdono, B. Bitino, D. Buehlo, R. Grigaitienės, V. Gudžinskie- nės, D. F. Halperno, V. Indrašienės, M. Barkauskaitės, M. Gaigalienės, L. Jovaišos A. M. Juozaičio, R. Kaffe- mano, E. Kjergaardo, R. Martinėnienės, D. Kloosterio,J. L. Steele’o, P. L. Bloomo, R. Laužacko, R. J. Marzano, G. Nosicho, D. Penkauskienės, K. Patersono, V. Rajecko, V. R. Ruggiero, P. Sahlbergo, V. Šerno, M. Terese- vičienės, G Gedvilienės, D. Oldroydo, K. A. Trimako, V. Valatkaitės-Rimienės, O. Visockienės, L. Vygotskio) mokymo ir mokymosi dimensijos, jų interpretacija, išskirti pagrindiniai mokymo ir mokymosi požymiai, atskleidžiami mokymosi proceso ypatumai.

Šiuo metu Lietuvos ekonomikai būdingos įmonių mokumo problemos. Bandoma įrodyti, kad nuo organizacijos reakcijos į vykstančius pokyčius, nuo vadovo žinių, mąstymo ir supratimo priklauso įmonės sėkmė ir apskritai egzistencija. Straipsnyje apžvelgiamos įmonių mokumo problemų identifikavimo, įmonių potencialaus bankroto vertinimo aspektai, apibendrinami kriterijai, kuriais vadovaujantis galima priimti sprendimus, siekiant užtikrinti finansinių problemų turinčių įmonių veiklos tęstinumą. Todėl šiame darbe nagrinėjamos galimos įmonių bankroto prevencijos priemonės, pateikiamas reagavimo į pokyčius metodologinis požiūris bei metodinės rekomendacijos.

It is proposed to determine the overall level of economic activity of hospitality enterprises through complex indicators of effectiveness: index of final results of economic activity, index of resource use that express the change in the relative level of economic efficiency for the period under study. The reference value of the indicator of efficiency of economic activity of the enterprise is taken as 100%, as the best result at which economic activity is effective, is at a high level, and the set goals are achieved. On the basis of the obtained data with the help of cluster analysis, the ranges of efficiency of economic activity are allocated and the distribution of hospitality enterprises by efficiency in the distribution matrix for 2016-2019 is made. As a result of the study of economic activity of hospitality enterprises and evaluation of the effectiveness of their economic activity, it is found that in general, for the period 2016-2019 the efficiency of economic activity of hospitality enterprises is determined in relation to low indexes of final results of economic activity and use of resources (both less than one), so it is impossible to make a conclusion about the overall positive picture of enterprises.

Sociological research of Lithuanian coaches carried out by scientists and derived information permits to take a new look at the process of Olympic athletes training and preparation. Questionnaires for the coaches and analysis of coaches reports give information about training technologies, qualitative and quantitative training loads and models, management strategies, scientific-methodical activities, reveal different aspects and consistent patterns of Olympic athletes training process. Designing of the real individual model of yearly sports training must become for the coaches main strategic direction. It is key methodical idea that determines singleness of training process (organising, planning and management). Real individual yearly training model gives an opportunity to analyse interaction of all main training components, ways of training process creation, gives general view at the coach's conception of the organising of athletes training, allows to carry out thorough and high quality recording of loads, to express data of load volume and intensity in numbers, curves, schemes. Sociological research of coaches questionnaires and report have proved that coaches of Lithuanian Olympic team have to reassess and to renew their technologies of athletes training and, basing on research results presented by scientists, to adjust process of sports training, thus supporting their intuition with scientific knowledge. For this purpose, it is necessary for every sport discipline to design specific scientific-methodical information system, to create system of continuous qualification development for the coaches...

The most important activity of the Parliament, which is composed of the elected representatives of the Nation, is legislation. The laws embody socially significant aspirations. This type of legal regulation is given a priority in modern society. It determines its uniqueness in the legal system. The historical evolution of the law, the change of its conception, as well as the peculiarities of the perception of the law that have emerged in the constitutional systems in different countries of modern times, should help to adjust the usual definitions. That is why historical, comparative studies are valuable. “Knowing foreign systems means having guidelines for raising awareness of your own system.” The detailed research on the evaluation and analysis of the Lithuanian physical education and sport laws has not been found, therefore, in order to better understand the development of sport, the direction and reasons for the formation of the sport policy it is relevant to analyze in more detail the adopted sport laws in the context of sport history. Our research examines the sport laws adopted in 1932, 1995 and 2018 and their amendments. The Sports Act, which came into force on 1 January 2019, has been thoroughly analyzed. The purpose of this thesis is to reveal the development of the Lithuanian laws on physical education and sport and to analyze the Sports Law No XIII1540, that came into force on 1 January, 2019. The emergence of the Sport law in 1932 was determined by the desire to unite and nationalize the activities of sports organizations, and sport became an important part of the image of the countries as the Olympic movement became increasingly popular in the world. The heads of the state understood that in order to be successful in international competitions it was necessary to have a centralized and purposeful training of athletes, highly qualified trainers and teachers [...]

The current article presents an attempt to provide the definition of advertising slogan as no uniform definition of the slogan exists in scientific literature. The article also gives the definition and analysis of language of advertising from linguistic point of view and specifies linguistic means used in advertising texts. The paper describes the use and purpose of linguistic devices in print advertising. The body of 100 English advertising slogans chosen for the analysis on the random basis were divided into three groups with the focus on the language and rhetorical devices used in them. The most and least often used figurative language, sound techniques and rhetorical devices were identified.

Tax load is important not only for tax-payers but also for the state and investors. There are no legal methods of calculating tax load therefore various institutions, experts, auditors and researchers provide different calculations. The tax load is mostly influenced by elements of tax system, such as tax base and tax rates. Analysis of tax load calculation is complicated also due to the existing different lax systems, tax base and (ax rates in twenty seven EU member states. The aim of this article is to analyze the peculiarities of tax load calculation and evaluate lax load in Lithuania. The research of lax load in the year 2005-2009 in Lithuania shows its increase by 3.5 per cent points and in 2009 it reached 32,6 per cent. The increase of tax load was determined by the increase of taxable income and slow rise of GDP. Due to great differences tn taxation, ihe comparison of tax rates would be out of perspective, therefore it is expedient to use predictable (factual) tax rates in order to evaluate lax !ond. The research shows that the biggest tax load fails on labour: predictable rale in Lithuania 33 per cent, is higher than in Poland, Latvia and nine other countries, and lower than in Estonia, Slovakia, the Netherlands and eleven other countries. GDP per capita, calculated by PPP (Purchasing Power Parity) is 53 per cent in Lithuania, which is five times less than in Luxembourg. Countries, where lax toad is most influenced by indirect tax arc as follows: Bulgaria, Estonia, Ireland, Italy, Cyprus, Lithuania, Latvia, Hungary, Maila, Poland. Portugal, Austria, Romania, Greece, Slovenia and Spain; whereas countries, where tax load is most influenced by direc! (ax are: Belgium, Denmark, Finland, Luxembourg, Sweden and the United Kingdom.