Financial statements are the main source of information showing the performance of an enterprise and its financial state. They are need for business management, analysis, internal and external audit, owners and state, investors, society. The set of financial statements is prepared by summarizing the company's financial year data. To prepare accountability, data is pre-accumulated and grouped in accounting records, synthetic and analytical accounting registers according to general principles: continuity, periodicity, permanence, prudence, monetary measure, accumulation, neutrality, relevance of content, importance of (...) information. These accounting principles are followed in the EU countries. According to A. Ivanauskienė, an annual stocktaking must be carried out before the annual financial statements are drawn up [3]. Accounting policy part includes accounting principles and a brief description of accounting methods and rules that are used by the entity in accounting and financial reporting. [2]. Accounting policies are general accounting principles, accounting methods, and rules intended for accounting management, formation and submission of financial accountability" - the definition is provided by A. Ivanauskienė [3]. For more information on accounting policies is written 6 BAS - the explanatory note of the accounting policy part should state that 'financial statements are prepared in accordance with business accounting standards. Other legal acts that have been used for accounting management and financial reporting purposes [1] are also included. At the end of the company's financial year, we have to prepare not only financial statements, but also to analyze it properly. Because only by submitting an annual analysis of financial statements we will be able to evaluate the company's performance and position. We will be able to determine whether the company's performance is profitable, whether by putting together and discussing all the reports, there is a risk for the company's future plans. Problem and Relevance - it is very important that the financial accountability reports would be prepared correctly and would perform their intended purpose. Accurate accumulation and systematization of accounting information allows to account correctly assets, capital, income and expenses. Otherwise, false information will result in distorted analysis results and its users will make wrong decisions. The aim of the work is to analyze the content of financial statements, principles of formation and use of data. Research object - financial accountability. Research objectives: 1. To analyze the essence and importance of financial accountability, to provide a systematic description of financial accountability. 2. To provide a procedure for regulating accountability and how to allocate it. 3. To set requirements for financial reporting. 4. To prove the importance of financial reporting with respect to companies. Research methods - analysis of scientific literature, including the comparison of theoretical statements, methods of generalization, logical and graphical representation. Conclusions: Financial statements should reflect fair information about the financial position and performance of the entity, as well as provide necessary information to internal and external users and disclose relevant information about significant events occurring during the reporting period. Preparation of financial statements is regulated by: Law on Accounting of the Republic of Lithuania, Law on Financial Accountability of the Republic of Lithuania, Consolidated Financial Accountability Compilation of the Republic of Lithuania, International Business Accounting Standards, National Business Accounting Standards, Accounting Policies shaped in the company. The data presented in the annual financial statements shall be prepared in accordance with the general accounting principles. The information received in the reports must be compared to the previous reporting periods and to the performance of other companies. The data obtained are needed for economic analysis, audit, planning of the company performance and forecasting. (shrink)

This book studies the use of biblical quotations in Kierkegaard’s pseudonymous works, as well as Kierkegaard’s hermeneutical methods in general. Kierkegaard’s mode of writing in these works—indeed, the very method of indirect communication—consists in a certain appropriation of the Bible. Kierkegaard thus becomes God’s “plagiarist,” repeating the Bible by reinscribing it into his own texts, where it becomes a part of his philosophical discourse and relates to most of his conceptual constructions.The Bible might also be called a gift, but a (...) gift that does not belong to Kierkegaard, one he merely passes along to his reader. The invisible omnipresence of God’s Word in the pseudonymous works, as opposed to the signed ones, forces us to revisit the entire distinction between the religious and the aesthetic. (shrink)

Bullying is acknowledged by scientists as a considerable and still unresolved problem in sport. By triggering stress-related emotions, they determine the behavior of those experiencing bullying and cause various negative effects on their physical and mental health. However, in the presence of the tenacious trend in sports “to put one’s own house in order,” athletes, coaches, teams, and sports organizations themselves often do not emphasize bullying or state that they do not encounter the problem at all, and adheres to the (...) belief that athletes may use negative emotions instrumentally in order to perform tasks given to them more effectively. The aim of this research was to reveal the determinants of the internal environment of sports organizations, causing trends of bullying in organized sport. To achieve the research aim, a qualitative research paradigm was chosen. The empirical study involved eight coaches working in organized sport in Lithuania. The survey was conducted using the semi-structured interview method. Data were analyzed employing inductive content analysis. The presented research results encompass the transcriptions of interviews, which are conceptually divided into three main categories revealing coaches’ opinion on trends of bullying in organized sport, related to the sports organization’s internal environment. Categories identified during the study can be equated to interrelated levels of model of Organizational behavior. The micro level-interrelationships; the mezzo level-sports professionals’ behavior; and the macro level-management of interrelationships. These results revealed which determinants of the sports organization’s internal environment can be favorable for emergence of bullying and its dynamics in both interrelationships among athletes and interrelationships between athletes and coaches. And these trends of bullying, revealed on the basis of the responses of coaches involved in the study, allow us to see harmful principles of coaching, bullying-promoting traditions of team/group leadership, existing in sport, and to predict how this may effect both the athlete himself, his environment and attractiveness of the sporting activity itself. (shrink)

Straipsnyje pristatomos negalios tyrimų medicininėje sociologijoje atsiradimo aplinkybės, jų plėtojimo kryptys bei kaitos tendencijos nuo praėjusio šimtmečio iki šių dienų sociologinės minties. Kadangi medicininė sociologija yra bendrosios sociologijos šaka, todėl negalios samprata kito kartu su pastarosios sociologinės minties raida. Jeigu praėjusio amžiaus viduryje vyravo struktūrinio funkcionalizmo paradigma, tai negalia atitinkamai buvo suvokiama iš šios pozityvistinės minties perspektyvos. Vėliau, sustiprėjus interpretacijų įtakai, sociologiniai negalios tyrimai įgavo naują pobūdį. Pagaliau XX a. paskutiniajame dešimtmetyje sociologijoje iškilus tendencijai „atsigręžti“ į kūną, medicininė sociologija įgijo (...) galimybę plėtoti fenomenologinę negalios sampratą, kurioje individo subjektyviai išgyvenamas kūnas tampa dėmesio centru, o pati negalia nagrinėjama ne vien kaip kūno kaip instrumento liga, bet kaip radikalus įsibrovimas į visą įkūnytą asmenį. (shrink)

This study seeks to determine the effect of nepotism and favouritism on organisational climate. Using the method of random sampling, 269 persons working in Lithuanian organisations were surveyed. The received data was analysed via the application of the methods of correlation and linear regression. It was determined that organisational climate is influenced significantly by variables such as the manager’s behaviour, safety and relationships with employees, values and traditions, communication, sharing of information, behaviour of employees, and interrelationships and tolerance of one (...) another. Meanwhile, nepotism and favouritism are influenced by the lower number of climate variables. This work fills the void in the knowledge of connections that nepotism and favouritism have with organisational climate, drawing attention to the mutual interaction between these phenomena. The article presents a discussion and the research limitations, and provides guidelines for further research. (shrink)

Social entrepreneurship is analysed in different context and different viewpoints. The analysis still is vital and needed to be fulfilled in theoretical conceptual level becauseof different perceptions exist and scientific discussion in the theme still has unclear areas. In this paper it is just briefly emphasised some social entrepreneurship aspects that are important in developing research on synergy of social entrepreneurship, influence in different regions and environments. Especially the results could be applicable to such countries as Lithuania or Ukraine. The (...) deeper analysis is social entrepreneurship stressing its importance for reducing poverty and social exclusion in the regions and countries could be important for economic and social development seeking for synergy of business and public sectors. (shrink)

The problem of mobbing in the workplace incorporating bullying has been looked into for three decades, at the same time searching for ways of reducing harm to organisations and their members made by the phenomenon. In Lithuania, single cases of research into the phenomenon were started only a little more than a decade ago, so both organisations and general public still lack knowledge about the phenomenon. Besides, variations of the definition of mobbing and bullying among the definitions of Lithuanian and (...) foreign scientists approves the need in clarification, which is particularly obvious in the works published in Lithuanian. In this research, theoretical insights into mobbing in the workplace incorporating bullying are presented, discussing the definitions of mobbing and bullying as a psychosocial stressor, and the results of studies illustrating harm from mobbing and bullying. (shrink)

The article aims to evaluate the quality of a newly constructed diagnostic instrument for personal and organizational value congruence. To attain this, an expert evaluation was invoked. The selected experts evaluated the questionnaire scales and their constituent subscales as well as the eligibility of the contained statements for diagnosing of personal and organizational value congruence. It should be emphasized that the experts were provided a possibility of commenting on each of the statements, making observations and providing suggestions in regard to (...) the statements, scales and subscales of the questionnaire. This article presents the analysis of the evaluation commentaries by the experts, basing on which the main drawbacks of the new instrument were identified and highlighted. Furthermore, a new diagnostic instrument, constructed in accordance with the results of the expert evaluation as applicable for personal and organizational value congruence is introduced as the main result of the research. (shrink)

The paper aims to analyse the structure of the formed models of congruence of personal and organizational values, opportunities of their application in order to conceptualize the guidelines for the formation of an integrated model. The models for analysis were selected from the articles published in international databases with the keywords associated with value congruence models and grouped by the types of models: models that represent the origin of the phenomenon of value congruence and methodology of evaluation, and models, which (...) depict the impact of value congruence on the employee and activities of the organization. The main result of this research is a complex analysis of all models of congruence of personal and organizational values presented in the scientific literature, in the aspect of their structure, content and practical application. It was found that the essential elements of the models analysed are personal values, organizational values, congruence of personal and organizational values and the influence of congruence on the person and the organization. However, the models lack not only the scientific substantiation of the influence of the phenomenon of value congruence on the person and the organization, but also practical recommendations on how to achieve strong value congruence in the organization. This article exclusively presents the analysis of models developed by different scientists, but the obtained results of empirical studies are not compared statistically, applying certain models in practice. Such criteria as the sample size, the nature of activities of the organizations were not analysed and the states, in which the studies were carried out with the application of the analysed models, are not emphasized. This study also does not aim to determine the most appropriate diagnostic instrument for evaluation of value congruence, leaving the open way for the further discussions. The originality of this research is presupposed by the fact that it presents most of the models described in the scientific literature that evaluate the congruence of personal values of employees and the values prevailing in the organization. This will help the researchers of value congruence form a clear view about the models published in scientific literature, not to be disorientated in the diversity of the presented models and look for new directions for improvement of models of value congruence. A newly developed complex model of value congruence also offered to executives of organizations will help perceive the process of formation of this phenomenon and its benefits, and understand how to manage this phenomenon in practice. (shrink)

This study sought to identify what strategies Christianity can offer for a morally justifiable, nonviolent response to mobbing actions. A qualitative content analysis of the Gospel of Luke was performed, and Heinz Leymann’s action groups of workplace mobbing were used to create categories. Three strategies of nonviolent response to attacks on communication, personal and professional reputation as well as social exclusion and physical attacks were identified. Their set consists of active efforts to maintain the observers’ support, refusal to engage in (...) a stubborn and destructive struggle, and cognitive reappraisal and making sense of negative experiences. The possibilities for using these strategies in different situations are discussed, and directions for further research are outlined, enabling us to evaluate the effectiveness of millennia-old religious coping practices in cases of workplace mobbing. (shrink)

Straipsnyje analizuojamas skaitmeninės atskirties reiškinys, į kurį patenka įvairias negalias turintys žmonės, susiduriantys su sisteminėmis interneto prieigos ir naudojimosi informacinėmis technologijomis kliūtimis, tokiomis kaip pagalbinių technologijų neefektyvumas, jų atsilikimas nuo masinių IT plėtros, aukšti šių technologijų įsigijimo kaštai, apmokymo stoka, skirtingi skaitmeninio raštingumo įgūdžiai, o taip pat ir žemas socioekonominis statusas, išsilavinimas bei darbingumo lygis. Skaitmeninė atskirtis kaip socialinės nelygybės forma taip pat nagrinėjama iš socialinės stratifikacijos perspektyvos bei atskleidžiamas IT ir negalios santykis kaip normatyvinis, suteikiantis galios įrankius „nestandartinių“, t. (...) y. įvairias kūno negalias turinčių vartotojų atžvilgiu; pristatomos išeities iš šios skaitmeninės atskirties paieškos ar bent jos mažinimo galimybės. (shrink)

Management practices prevailing in business organizations receive considerable criticism for often treating the employee as one of many resources or an instrument to achieve the organization’s goals. As employee reification has so far been largely investigated in the scientific literature from the perspective of neo-Marxist approach, this article seeks to broaden the discussion by showing how social teaching of the Catholic Church can serve to solve the problem of reification. Although there is no doubt that universal norms of business ethics (...) can serve as protection of the employee dignity from the individual’s reification tendencies, moral relativism operating in postmodern life tends to call into question any universal moral norms. Therefore, this article discusses how responses to challenges posed by moral relativism can be obtained by applying methodological approaches proposed by the neo-Marxist classics Lukács, Honneth, and Catholic Social Teaching. The similarities and differences of these approaches are identified, and attention is also drawn to the possibilities and limitations of their application in business ethics practice. It is also demonstrated how understanding of human dignity and the attitude to a virtue, offered by social teaching of the Catholic Church, broadens the discussion on addressing the dangers posed by the person’s reification in organizations. (shrink)

Straipsniu siekiama prisidėti prie galios socialiniame darbe diskurso ir tyrimų Lietuvoje plėtojimo. Galia išryškėja santykiuose, todėl tyrimui pasirinkti socialinių darbuotojų ir jų vadovų ryšiai. Remiantis Lietuvos socialinių darbuotojų apklausos rezultatais, aptariamos socialinių darbuotojų santykio su vadovavimu strategijos, t. y. analizuojama, kaip veikimo strategijos susiję su subjektyviai socialinių darbuotojų patiriamais ir / ar suvokiamais vadovų vadovavimo stiliais arba vadovų galios raiškos būdais. Straipsnis parengtas įgyvendinant LR Lietuvos mokslo tarybos finansuotą projektą „Socialinis darbas – tarp priklausomybės ir autonomijos.“ Sutarties Nr. SIN-04/2012/LSS-250000-620.

The years 2020 and 2021 brought new challenges to teaching and learning in the institutions of tertiary education due to the global COVID-19 Pandemic. They have been the devastating years for many teachers. Innumerable difficulties in professional and personal life increased the stress - striving to survive with the least losses. Temporary measures for remote teaching/learning in spring of 2020 extended until summer of 2021 worldwide and seem unlikely to stop in the nearest future. New challenge of novel online activities (...) made teachers reconsider their teaching philosophy due to an overall lack of students engagement in spite of the usual and familiar learning procedures. The current crisis outlines the following framework to teaching philosophy: capability, reliability, inability, suitability, ingenuity, and sustainability. This article aims at researching University students attitudes to remote and traditional learning of English for Specific Purposes. A specially designed survey was administered to 180 full-time students (9 groups, 20 students in each group). Their responses were statistically processed by a means of the SPSS software to compute the Means and Standard Variations and compare the estimates of the between-group and within-group variances. Statistical processing of multiple samples reveals whether observed differences in responses occur at random, i. e. are due to chance, or they are significant, real and meaningful. The scientific analysis of computation data might allow drawing conclusions about students preferences: which mode of learning - remote or traditional - is beneficial and how much is each of them supportive. (shrink)

_Relevance_. Organizations' social responsibility in the market is manifested through the quality of the services they provide, consumer information, care for their health, safety and the integration of environmental requirements into the activities of the organizations. Employees are one of the key stakeholders, and their approach is one way of exposing the organization's CSR issues. From the point of view of organizations' economic responsibility, it is important to strive for competitiveness of goods and services, efficient management and economical use of (...) resources (Carden and Boyd, 2011, etc.). Ethical social sphere emphasizes honest cooperation with stakeholders, taking into account public expectations and customer information. Pedersen (2010), Homburg et al. (2013), Segal (2011) discuss topical issues of social responsibility that define an organization's relationship with its stakeholders in pursuit of organizational customer loyalty and trust and socio-economic justice in the community. In the field of environment protection, the integration of environmental protection legislation into the activities of the company, reduction of pollution, improvement of operational activities, continuous monitoring, anticipation and implementation of necessary changes is important (Delmas et al. 2013, Claydon (2009), Valdes-Vasquez (2011), Fleming (2017), Allen (2016), Shin (2015), etc. A survey of CSR in the market was conducted in small and medium-sized enterprises. 175 respondents participated in the research. _R__esearch aim_. Assess the social responsibility of organizations towards consumers, the environment and the community in terms of employees. _Research methods_. Analysis of scientific literature, questionnaire survey. _Research results and conclusions_. Responsibility in the market for the quality of services provided was assessed on the basis of the following statements: at my workplace there is paid great attention to quality of service (production), effort is made to deliver on our promises to our customers, quality of services declared within the organization does not differ from reality, product quality control system exists in the workplace, consumer complaints are being investigated and the findings improve quality, and not only the legislation is used in customer relations, but generally accepted morals are rated only moderately. Responsibility in the market according to consumer information, caring about their health and safety has been assessed by employees to what extent these statements correspond to the reality: organizations provide detailed product information; I enjoy the services and products of my organization; my organization is concerned with the health of consumers when providing services, products; there has been no evidence that the services (products) provided by my workplace have been detrimental to the welfare of consumers and my organization does not manipulate consumer confidence. From the employees' point of view, the investigated organizations have a higher than average level of responsibility. The lack of responsibility is reflected in the fact that employees disagree that organizations do not manipulate consumer confidence. Promoting environmental protection is important in terms of market responsibility. Responsibility in the market is defined by these statements: the organization uses technologies that comply with organic standards; organizes environmental initiatives; uses only tools and technologies that reduce the negative impact on the environment; the organization takes care of the ecologic education of its employees, the organization takes care of all waste to be recycled, the waste is sorted, and green ideas are encouraged financially in the workplace. Having assessed the respondents' attitudes towards meeting environmental requirements, it could be indicated that the surveyed organizations have a medium level of responsibility, while employees indicate that organizations do not financially promote green ideas or contribute to the organization of environmental initiatives. Based on the results obtained there was ascertained higher than average level of social responsibility of organizations in the market, therefore, in the case under review, the activities of organizations in the context of applying social responsibility principles should be improved according to all categories defining social responsibility in the market. __. (shrink)