Projekto tikslas – bankinės sistemos komunalinių įmokų modulio sudarymas Lietuvos centrinei kredito unijai (toliau CKU). Tai modulis skirtas atsiskaityti klientams už jiems suteiktas komunalines paslaugas, duomenų užfiksavimą, bei jų paskirstymą visoms įmonėms už kurias klientas atsiskaitė. Visas šis modulis yra daromas centralizuotai. Kadangi CKU teikia paslaugas kitoms unijoms, tai reiškia jog CKU priima visą atsakomybę už sistemos darbus. Sukurtas modulis veikia kaip centras, kuris surenka visus duomenis iš visos Lietuvos unijų ir klientų bei paskirsto juos įmonėms. Šis modulis yra svarbus CKU, kaip žingsnis siekiant patenkinti klientų ir kredito unijų (toliau KU) poreikius, bei konkurencingumo sustiprinimas rinkoje. Šis modulis sustiprina KU pozicijas tiek rinkoje tiek paslaugų teikimo pasiūloje. Šis projektas yra išskirtinis tuo, jog tokios sistemos Lietuvoje dar nėra kaip ir kitose pabaltijos (Lietuvos kaimynės) šalyse. Projekto privalumas yra tas jog jis gali būti lengvai pritaikytas kitos šalies ar pasaulio rinkai. Toliau šioje ataskaitoje yra atliktas kokybės tyrimas bei lyginamuoju principu palyginta liktinė sistema ir nauja sistema su sukurtu komunalinių įmokų moduliu. / Objective of the project is to build a model of banking system utility payments module to the Lithuanian Central Credit Union (hereinafter referred to CKU). This module is intended to help customers to pay for their use of public utility services, data capture, and data distribution to companies for which customers accounted. This entire module is done centrally. Since CKU provide services to other unions, which means that CKU accepts full responsibility for the system works. The module acts as a center, which collects all data from all credit union clients of over Lithuania and distributes data to all public utility services. This project is unique in the fact that such a system in Lithuania is not like the other Baltic States (Lithuania neighboring) countries. The project has the advantage that it can be easily adapted to another country or the world market. During the quality analysis of the system, it was evaluated as a good system.

Magistro darbe nagrinėjama Valstybinės socialinės apsaugos samprata, socialinės apsaugos sistema, Valstybinio socialinio draudimo fondo struktūra ir identifikuojami Valstybinio socialinio draudimo fondo biudžeto subalansuotumą lemiantys veiksniai. Remiantis teorinėje darbo dalyje išanalizuota literatūra apie Valstybinio socialinio draudimo fondo biudžeto subalansavimą lemiančius veiksnius atlikta Lietuvos Valstybinio socialinio draudimo fondo biudžeto įmokų ir išmokų dinaminė ir struktūrinė analizė 2004 – 2009 metų laikotarpiu. Atlikus Lietuvos Valstybinio socialinio draudimo fondo biudžeto įmokų ir išmokų analizę išskirti esminiai veiksniai ir priežastys įtakojančios Valstybinio socialinio draudimo fondo įmokas ir išmokas. Taikant modeliavimo metodą numatomos ir pagrindžiamos Valstybinio socialinio draudimo fondo biudžeto subalansuotumo problemos kryptys. / Master's thesis about the State social security concept of the social security system and the State Social Insurance Fund and the identification of the structure of the State Social Insurance Fund budget balance factors. Based on theoretical work in literature on the analysis of the State Social Insurance Fund budget balancing factors taken Lithuanian State Social Insurance Fund contributions and benefits in a dynamic and structural analysis of the 2004 - 2009 period. After the Lithuanian State Social Insurance Fund contributions and benefit analysis and identify key factors influencing the causes of the State Social Insurance Fund contributions and benefits. For the purposes of modeling provided and supported by the National Social Insurance Fund budget lines of equilibrium problems.

This master thesis includes 65 pages, 5 pictures, 4 tables, 41 literary sources, in the Lithuanian language. The object of this final work is leasing. The purpose of this study is to discuss theory and practice of leasing, describe problems, which hinder Lithuanian leasing market development and prognoses leasing market perspectives. In order to reach the purpose of this work it is important to solve the following problems: • to specify the essence and necessity of a leasing; • to overdraw the advantages and disadvantages of leasing; • to research the main leasing stages in Lithuania; • to research main leasing evolution stages in world and in Lithuania; • to structure leasing payments; • to make an analysis of Lithuanian leasing market. Specifing the essence and necessity of a leasing, overdrawing the advantages and disadvantages of leasing, researching the main leasing stages in Lithuania and analysising the leasing market of Lithuanian it was used books of national and foreign authors, various literature source of teaching means and scientific articles. Also it was used the methods of comparison, calculation of real present value, structural analysis and quantitative (qualitative) changes analysis.

ŽELIONYTĖ, Laura. (2006) Lietuvos Respublikos sveikatos draudimo sistema ir jos finansavimo problemos. Vilniaus universitetas Kauno humanitarinis fakultetas SANTRAUKA Magistro studijų baigiamasis darbas, 90 puslapių, 24 paveikslai, 12 lentelių, 42 literatūros šaltiniai, 4 priedai, lietuvių kalba. Raktiniai žodžiai: sveikatos draudimas, privalomas sveikatos draudimas, papildomas (savanoriškas) sveikatos draudimas, sveikatos draudimo įmokos, teritorinės ligonių kasos, Valstybinė ligonių kasa, Privalomojo sveikatos draudimo fondo biudžetas. Tyrimo objektas - Lietuvos Respublikos sveikatos draudimo sistema ir jos finansavimas. Tyrimo dalykas – sveikatos draudimas. Darbo tikslas – įvertinti sveikatos draudimo sistemos problemas Lietuvoje bei pateikti jo plėtros ir finansavimo perspektyvas. Darbas reikšmingas pertvarkant Lietuvos Respublikos sveikatos draudimo sistemą bei reformuojant sveikatos priežiūros ir paslaugų sistemų finansavimą. Uždaviniai: išnagrinėti sveikatos draudimo teorinius aspektus; atlikti sveikatos draudimo raidos Lietuvoje analizę; įvertinti sveikatos draudimo fondo biudžeto pajamų surinkimą, sukauptų lėšų paskirstymą; nustatyti pajamų ir išlaidų kitimą sąlygojančias priežastis; nustatyti Lietuvos sveikatos draudimo sistemos perspektyvas; pateikti pasiūlymus sveikatos draudimo sistemos tobulinimui. Tyrimo metodai: literatūros analizė ir sintezė; loginė analizė ir sintezė; duomenų susisteminimo metodas; vertikalioji bei horizontalioji analizės; grafinis metodas... [toliau žr. visą tekstą] / ŽELIONYTĖ, Laura. (2006) Health Insurance System of the Republic of Lithuania and its financing problems. MBA, Graduation Paper. Kaunas: Vilnius University, Kaunas Faculty of Humanities, Department of Finance and Accounting, 90 p. S U M M A R Y Master’s final work is written in Lithuanian and consist of 90 pages, 24 figures, 12 tables, 42 references, 4 annexes. Key words: health insurance, compulsory health insurance, additional (voluntary) health insurance, health insurance payments, Territorial Patients Funds, National Patient’s Fund, Compulsory Health Insurance Fund Budget. Research object - Health insurance system in Lithuania and its financing problems. Research subject – health insurance. Research aim – to evaluate problems of health insurance system and to present its development in perspective. Objectives: to analyze the theoretical aspects of health insurance; to evaluate the development of health insurance system in Lithuania; to fulfil the analysis of the accumulation of the income of Compulsory Health Insurance Fund Budget and distribution of the already accumulative finance; to define the factors determining the variations of income and expense; to provide the recommendations for the development of health insurance system in Lithuania. Research methods: analysis and synthesis of literature, logical analysis and synthesis, vertical analysis, methods of graphic modelling and forecast calculations. After analysing the legislation of the Republic of Lithuania... [to full text]

Tyrimo objektas – išlaidos sveikatos priežiūrai. Tyrimo tikslas – įvertinti sveikatos priežiūros išlaidas Kauno apskrityje. Tyrimo uždaviniai: 1. Atlikus išlaidų sveikatos priežiūrai ir gyventojų sergamumo Kauno apskrityje analizę įvertinti jų kitimo tendencijas bei įtakojančius veiksnius. 2. Parengti sveikatos priežiūros išlaidų naudojimo vertinimo metodiką. 3. Pateikti sveikatos priežiūros išlaidų naudojimo gerinimo galimybes. Tyrimo metodai. Analizuojant teorinius išlaidų sveikatos priežiūrai ir sergamumo aspektus, naudoti bendramoksliniai tyrimo metodai – mokslinės literatūros, teisės aktų, elektroninių informacijos šaltinių analizė ir sintezė. Įvertinant sveikatos priežiūros išlaidų įtaką gyventojų sergamumui Kauno apskrityje naudoti ekonominiai – statistiniai duomenų rinkimo bei analizės metodai, loginė analizė ir sintezė, sisteminimas, palyginimas, modeliavimas. Surinktai statistinei informacijai apdoroti ir sisteminti panaudoti grupavimo, palyginimo ir grafinio vaizdavimo būdai. Tyrimo rezultatai: • Pirmoje darbo dalyje išnagrinėta išlaidų sveikatos priežiūrai įtaka sergamumui Kauno apskrityje ir nustatyti veiksniai įtakojantys šias išlaidas. Nustatyta, kad išlaidos sveikatos priežiūrai paskirstomos neefektyviai. • Antroje darbo dalyje parengta išlaidų sveikatos priežiūrai ir sergamumo sąveikos tyrimo metodika, išskiriant svarbiausius vertinimo etapus bei tyrimo metodus. • Trečioje darbo dalyje atlikta išlaidų sveikatos priežiūrai ir sergamumo Kauno apskrityje... [toliau žr. visą tekstą] / Objectives: 1. To analyze the expenditures for health care and morbidity in Kaunas county, to assess their trends and influencing factors. 2. To pepare methodology for the assessment of health care expenditures. 3. To provide improvement opportunities for health care expenditures. Research methods. analysis and synthesis of literature, law, electronic information sources, statistical data collection and analysis, logical analysis and synthesis, organization, comparison, simulation, clustering and visualization techniques. Research results • The first part of the work analyzes the influence of expenditures for health care on the sickness rate in Kaunas County and identifies the determining factors. It is found that health care expenditures are allocated inefficiently. • The second part of the work develops research methodology for interaction of healthcare expenditures and the sickness rate, highlighting the most important stages of the evaluation and research methods. • The third part of the work analyzes the the determining factors of healthcare expenditures and the sickness rate in Kaunas county. The improvement of health insurance funding in Kaunas county is provided.

Research object: the system of state social insurance. Research aim: to evaluate the state social insurance system and forecast it’s prospects. Objectives: to present a general conception of the state social insurance system; to determine a dependency of different welfare state traditions and the state social insurance system; to determine administration and financing means of the entire system; to analyze the state social insurance system in Lithuania; to evaluate the trends of the state social insurance in Lithuania and implemented reform of the system; to foresee long-term and short-term perspectives of state social insurance system. Research methods: descriptive and graphical, data systemization methods, comparative analyses, logic analyses and syntheses, analysis of literature and practical experience of individual countries. Study of periodical literature by different authors as well as legislative base on the state social insurance system’s activity helped to determine problems of this system, methods of their solution, prepare forecasts of the state social insurance development.

Magistro studijų baigiamasis darbas, 76 puslapių, 21 paveikslo, 2 lentelių, 68 literatūros šaltinių, 12 priedų, lietuvių kalba. Tyrimo objektas – Lietuvos privalomojo sveikatos draudimo sistemos finansavimas. Tyrimo dalykas – privalomasis sveikatos draudimas. Darbo tikslas – atlikus Lietuvos privalomojo sveikatos draudimo sistemos finansavimo analizę, nustatyti finansavimo problemas ir pateikti pasiūlymus jo tobulinimui. Uždaviniai: išnagrinėti sveikatos draudimo teorinius aspektus, sukurti Lietuvos privalomojo sveikatos draudimo sistemos finansavimo įvertinimo metodiką, įvertinti Lietuvos privalomojo sveikatos draudimo finansavimo modelį, atskleisti sveikatos draudimo sistemos privalumus ir trūkumus, indentifikuoti privalomojo sveikatos draudimo sistemos finansavimo problemas, ištirti ir įvertinti veiksnius labiausiai įtakojančius Privalomojo sveikatos draudimo fondo biudžetą, pateikti sveikatos draudimo sistemos finansavimo tobulinimo galimybes. Iškeltai problemai tirti ir rezultatams gauti naudoti šie tyrimo metodai: specialiosios literatūros bendrieji moksliniai tyrimo metodai – literatūros analizė ir sintezė, sisteminė analizė, loginė analizė ir sintezė, loginio ir grafinio modeliavimo metodai, daugiafaktorinė regresinė analizė, prognoziniai skaičiavimai. Nagrinėjant Lietuvos autorių mokslinius straipsnius, periodinę spaudą, užsienio autorių mokslinius darbus apie sveikatos draudimo sistemą, atlikta Lietuvos privalomojo sveikatos draudimo sistemos finansavimo analizė... [toliau žr. visą tekstą] / The research project is written in Lithuanian language and comprises of 76 pages, 21 figures, 2 tables, 68 references, 12 appendices. Research object: financing of Lithuanian compulsory health insurance system. Research subject: compulsory health insurance. Research aim: to evaluate the financing system of compulsory health insurance in Lithuania and to define the problems and opportunity of improvement. Objectives: to analyse the theoretical aspects of health insurance, create methodology of financing evaluation of Lithuanian compulsory health insurance system, evaluate model of financing of Lithuanian compulsory health insurance system, show advantages and disadvantages of health insurance system, identify problems of financing of compulsory health insurance system, analyse and evaluate factors significantly effecting compulsory health insurance fund budget, provide the recommendations for the improvement of financing of Lithuanian compulsory health insurance system. For solving problems and research results the following research methods were used: general scientific research methods of special literature - analysis and synthesis of literature, systemic analysis, logical analysis and synthesis, methods of graphic and logical modelling, multifactor regression analysis, forecast calculations. During the research of scientific articles by Lithuanian authors, periodic printings, scientific works by foreign authors about health insurance system, analysis of financing of... [to full text]

The master’s final work is written in Lithuanian language, consists of 77 Pages, 23 Figures, 16 Tables, 54 References, and 11 Appendixes. KEY Words: health insurance, health insurance system, compulsory health insurance, additional (voluntary) health insurance, health insurance Fund, Compulsory Health Insurance Fund Budget, health insurance payments, financing of health attendance, health attendance costs, efficiency. Research object: health insurance system. Research subject: health insurance. Research aim: after analyzing the theoretical and practical aspects of health insurance, to evaluate health insurance system in Lithuania, to foresee its perspectives and to provide the proposals for development. Objectives: to show the theoretical aspects of health insurance, to evaluate health system in Lithuania according to the chosen criterion (financing model, incomes, costs), to foresee the perspectives of health system and to provide the proposals for development. Research methods: analysis and synthesis of literature, logical analysis and synthesis, filing, comparison, vertical and horizontal analysis, simple linear regression and correlation, forecast calculations, diagrammatical representation of data. Health insurance system in Lithuania was analyzed and evaluated as well as the proposals for it’s development were presented by using scientific literature of foreign and Lithuanian authors, legislation, chronicles of statistics and electronic information sources.

The research object- the customs policy of the Republic of Lithuania. The research aim- to determine the changes in customs policy after Lithuania Joined EU. The objectives: 1) to research theoretical foundation of customs- to determine customs conception, functions, to estimate their significance and features of classification, to present the instrumentation of customs; 2) to do the analysis of Lithuania foreign trade and customs policy by joining the EU. 3) analize and evaluate the customs policy and overseas trade after Lithuania has become a EU member country. 4) anticipate the perspectives of customs policy implemented by Lithuania after joining the EU. Research methods- the analysis and synthesis of economical literature, logical abstraction, the methods of comparison, grouping and graphic modeling, interpretation and estimation of statistics. The scientific and economic literature, the regulation of the European community, also the law certificate of the Republic of Lithuania was explored in order to gain the main purpose. There were analyzed the reports of Foreign Office, the department of statistic, which is related to the government of the Republic of Lithuania next to the Board of exchequer. There were introduced the peculiarities of foreign customs and determined changes in trade treatment after joining the E.U.