Economics and rural development 2006, vol. 2, no. 2

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  • research article ;
    Economics and rural development: research papers. , 2006, Vol. 2, N 2, p. 7-19
    In the context of globalisation, regionalisation could be seen as integration at regional level. Trade liberalization, being the first stage in the linear model of economic integration and the main measure of openness of an economy, is an important and complex issue, and regional trade liberalization is even more so. In this context integration is a process toward inter-state security. This paper examines the main aspects of integration phenomena, peculiarities and trends of regionalisation processes with regard to the regional integration and multilateral co-operation discussion, and finally applies the theoretical insights to the case of European integration facing challenges of the recently approximated neighbourhood.
      18  31
  • research article
    Economics and rural development: research papers. , 2006, Vol. 2, N 2, p. 20-27
    Agricultural management information mostly consists of economical information. As it has been proved by Lithuanian and foreign researchers, it provides up to 60 per cent (and more) of the knowledge necessary for agricultural enterprises management. This article shows the organization of computer-based information system (CBIS) to get the economical information in agriculture. The contents of the works done on CBIS functional organization and the achieved advantages are given in the article. The presented results are based on the author's investigations of primary information received in agricultural enterprises and fanners' farms in different levels of control and referring to the analysis of published articles by Lithuanian and foreign researchers.
      21  23
  • research article ; ;
    Economics and rural development: research papers. , 2006, Vol. 2, N 2, p. 28-38
    The article provides a brief overview of the normative and positive accounting in relation to profit increase/decrease. In order to meet the aim of this study - to define the peculiarities of the accounting policy formation at Lithuanian agricultural holdings- descriptive, logical analysis and synthesis, comparison, questioning, and graphical representation methods were employed. The relationship between accounting method application and profit increasing/decreasing accounting policy formation at agricultural holdings is analyzed. The study revealed that a holding with respect to accounting policy formed in relation to profit may choose different accounting methods according to different accounting objects. It follows from the empirical investigation carried out at Lithuanian Agricultural holdings that not all holdings acknowledge the role of the accounting policy and the relevance of its formation. The holdings that form the accounting policy do not look for the most favorable moment for the accounting policy formation. They refer to the normative theory. The empirical study of the tangible, inventory and biological assets, and liabilities with respect to accounting policy formation indicated that most of the Lithuanian agricultural holdings choose the profit increasing accounting policy.
      24  35
  • research article ;
    Economics and rural development: research papers. , 2006, Vol. 2, N 2, p. 39-50
    This article is an attempt to outline the establishment and the further development of agricultural companies as corporate institutional units within the new area of ownership relations. This study is a synthesis of the investigations carried out throughout the decade commencing at the start of the transition process and focusing on the development of new organizational farms in general, and corporate units in particular in Lithuanian agriculture. This study aims to proceed the examination of the mechanisms of the restructuring of agricultural companies after their establishment and the actual changes that were observed in the corporate agro-industrial system sector in the context of contemporary external conditions within the sphere of agriculture. In order to identify the distinguishing features of the development process of the internal structure of Lithuania's agricultural corporate farms from an ownership-relation point of view, the typology of farm business and the concept of ,,subsumption" developed by Whatmore, Marsden, Munton and Little have been adopted. The examination of empirical material consists of two interdependent stages. The analysis starts with an individual description of the internal relations of production, i.e. the ownership of business capital, the ownership of land rights, the control of business and operational management and, last but not least, labour relations as the key components of the internal structure of farms. The classification of agricultural companies into types following the differences in their internal structures is outlined.
      13  40