Baigiamajame magistro darbe nagrinėjamas tarpkultūrinių kompetencijų ugdymas, šio proceso svarba, problemos, aktualumas, įtaka žmogiškųjų išteklių valdymui tarptautinėse įmonėse. Darbe yra supažindinama su tarptautinių įmonių veiklos aplinka, pristatoma tarpkultūrinių kompetencijų samprata, jos elementai, kultūros, žmogiškųjų išteklių vadybos, edukacinės teorijos. Baigiamajame darbe yra parodomos tarpkultūrinių kompetencijų ugdymo tarptautinėse įmonėse sąsajos su šiuolaikinės ekonomikos reiškiniais – globalizacija, darbo jėgos migracija, tarptautinių įmonių plėtra, nacionalinės ir organizacinės kultūros susiliejimu. Praktinėje dalyje pateikiami atlikto tarpkultūrinių kompetencijų ugdymo tarptautinėse įmonėse tyrimo tyrimo rezultatai apie tarptautinėje veikloje reikalingas kompetencijas, kylančias bendravimo su kitataučiais problemas, tarpkultūrinių kompetencijų ugdymo būdus ir pan. Išnagrinėjus teorinę medžiagą, pasaulinę praktiką ir gautus tarpkultūrinių kompetencijų ugdymo tyrimo rezultatus, pateikiami strateginiai sprendimai ir mokslinių tyrimų prioritetai tarpkultūrinėms kompetencijoms ugdyti, tarptautiniu mastu veikiančioms įmonėms. Darbo pabaigoje pateikiamos išvados. Darbą sudaro: įvadas, nagrinėjamos srities tobulinimo prioritetai, teorijų ir metodikų studija, praktinė (tyriminė) dalis, siūlytini starteginiai sprendimai, išvados, literatūros sąrašas. Darbo apimtis – 106 p. teksto be priedų, 36 iliustr., 10 lent., 75 bibliografiniai šaltiniai. Atskirai pridedami... [toliau žr. visą tekstą] / The importance of intercultural competencies improvement, problems, topicality and the influence for the human resource management of this process in the international companies is the aim this masters‘ work. Here are presented the working environment of international companies, the conception and elements of intercultural competence, cultures‘, human recourse maangements‘ and educations‘ teories. There are shown the links between the improvement of intercultural competencies and the phenomenons of todays economy, such as – globalization, labour force migration, global business expansion, the amalgamation of national anr organizational cultures. The results of the survey about the most necessary intercultural competecies, biggest problems in communication with foreignors, the ways how to improve intercultural competiences and so on. are written in the practical part of masters thesis. After theoretical and practical analysis, there are given the strategic proposals and the advices for the future surveys about the improvement of intercultural competencies in the enterprices working internationally. There are conclusions at the end of the work. Structure: introduction, the development priorities of intercultural competecies, the culture study of theories and methods, practical part, strategic proposals, conclusions and suggestions, references. Thesis consist of: 106 p. text without appendixes, 36 pictures, 10 tables, 75 bibliographical entries. Appendixes included.

The object of the research: the prognostication and evaluation of the financial position and results of a company. The purpose of the research: to prepare the system of prognostication and evaluation of the company��s financial position and financial results. The tasks of the research: 1)To determine the importance of financial position and financial results in the process of prognostication and evaluation of the company’s activities; 2)To prepare the system of prognostication of financial position and financial results; 3)To prepare the evaluation system of financial position and financial results; 4)To perform the practical application of the improved prognostication and evaluation methods of financial position and financial results. The methods of the research: in the process concerned with the above-mentioned tasks, presupposing the purpose of the research, there will be applied analysis and synthesis (also logical analysis and synthesis) of science literature, questioning, forecasting and modelling, comparative, descriptive and graphic methods. When the analysis of literature, concerned with the prognostication and evaluation of company’s activities will be done and systemized, the system of company’s financial position and financial results will be performed and the practical application of it will be made.

Master‘s closing work, 65 pages, 16 pictures, 13 tables, 52 sources of literature, 2 appendices, Lithuanian language. KEY WORDS: strategy, marketing, marketing strategy, company, consumers, product, price, promotion, distribution, model. Object of research – joint stock company „Kaišiadorių paukštynas“ and personal company „Petkus“. Subject of research – marketing strategy. Goal of research –to prepare marketing strategies creation model for poultry companies. Tasks: 1. To analyze theoretical principles of marketing and its complex strategies. 2. To analyze marketing strategies used by joint stock company “Kaišiadorių paukštynas” and personal company “Petkus”. 3. To forecast the actions of marketing strategy preparation in poultry companies “Kaišiadori��� paukštynas” and “Petkus”. Research methods – Lithuanian and foreign authors special literature’s logical analysis and synthesis, primary and secondary data analysis and synthesis, induction and deduction, logical abstracts, graphic presentation, interview. Period of research - 2000 – 2004 years. The final work deals with analysis of theoretical principles of marketing strategies and their classification, research of marketing strategies in poultry companies and preparation of marketing strategy creation model for poultry companies.

Žmonija naudoja žemės išteklius bei teikiamas paslaugas kur kas greičiau, nei natūralūs procesai gali juos atkurti. Globalios ekonominės sistemos pereksploatuoja natūralius išteklius, nesumoka tikros atliekų bei taršos tvarkymo kainos. Tuo pat metu socialinis ir ekonominis atotrūkis tarp turtingųjų ir vargšų platėja, o sveikatos ir skurdo problemos tampa opesnės visoje planetoje. Tai tik keletas didžiausių globalių problemų, dėl kurių taip padidėjo mokslinės ir akademinės visuomenės susirūpinimas. Norint išspręsti šias problemas pradėta pasaulyje diskutuoti apie darną, darnų vystymąsi bei įvairias darnos strategijas. Jos įgyvendinamos įvairiuose lygiuose: tiek atskirose įmonėse, nepelno organizacijose, tiek savivaldybėse, valstybėse ir globaliniame lygyje, kur pasirašomi įvairūs tarptautiniai susitarimai. Literatūroje galima surasti daug ir įvairių įmonėms skirtų priemonių, strategijų, modelių bei koncepcijų, kurias jos yra skatinamos taikyti siekiant darnos. Tačiau vis didėjant šiai įvairovei trūksta visas šias koncepcijas apjungiančio požiūrio, kuris sukurtų bendrą vaizdą apie atskirų koncepcijų tarpusavio ryšius. Literatūroje dažniau kalbama apie vieną ar keletą koncepcijų, išryškinant kiekvienos jų naudą įmonėms, tuo tarpu neatkreipiamas dėmesys į atskirų koncepcijų ryšius. Šiame darbe ir bandoma sujungti visas darnaus verslo koncepcijas panaudojant pokyčių strateginio valdymo procesą. Problemos ištyrimo lygis: Lietuvoje teoriniu lygiu apie darnaus vystymosi koncepciją... [toliau žr. visą tekstą] / GRUNDA, Rokas. (2007) Strategic Management Process of Business Transformation into Sustainable Business. MBA Graduation Paper. Kaunas: Kaunas Faculty of Humanities, Vilnius University. 70 p. Humanity is using the Earth’s services in a way, that they cannot renew naturally, economic systems are overexploiting the natural resources, the gap between the poor and the rich is widening, and these are the main global and local problems, fostering the discussion of business role in the world’s sustainable development. As these global issues become more and more significant, the number of business sustainable development tools, strategies, models, methods and concepts is constantly increasing, while the researchers tent to focus only on the limited number of these tools. Because of this, there is a need to develop a holistic approach, which would try to embrace all the available solutions for businesses to move towards sustainable development, in other words an approach to help business manage transformation towards sustainable business. Object: applicability of business sustainable development tools, strategies, models, methods and concepts in business strategic change management process. Aim: to structure business sustainable development tools, strategies, models, methods and concepts according to business strategic change management process. Tasks: 1. To reveal the essence of sustainable development. 2. To define the conception of sustainable business. 3. To form a broad-brush... [to full text]

Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą] / Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

Master thesis, 65 pages, 18 pictures, 4 table, 39 literature sources, 5 appendages, Lithuanian language. The object of the work- insurance service marketing. The subject of the work - the research of the insurance service marketing. The aim of the work – to establish and estimate service marketing significance in an insurance business and to make suggestions of marketing implementation for companies. The goals of the work: 1.To analyse the nascency determinant elements of insurance service marketing. 2.To settle and describe a conception, functions, and essential things of insurance service marketing. 3.To analyze the peculiarities of the insurance service marketing and their determinant elements. 4.With reference to facts, to settle the size of Lithuanian insurance service market, to measure the structure of insurance service suppliers’ market and its competitive ability. 5.To find out consumers’ opinion about insurance service. 6.To estimate need and conditions of insurance service marketing implementation. Methods of the research: empirical research (questionnaire), unstruktural interview, analysis and synthesis of nonfiction, statistical material analysis, graphics, comparable, generalization. Analysing Lithuanian and foreign countries nonfiction and periodic literature about insurance service marketing, it is defined the organization particularity of the insurance service marketing, its expedience of adaptability and facility in Lithuanian insurance companies.

In the 2005 year the companies of the small and average business amounted up to 99,4 percentage of the all Lithuanian companies, they were engaged the 69,7 percentage of all Lithuanian staff and produced about 68,2 percentage of all Lithuanian surplus value. All the companies dependent on the market’s competition, taxes, technological advances, quality’s and environment’s rules, the changes of the laws, but the small and average companies differ from the gross companies, because they cannot reach these effects, similar to gross companies, and the small and average companies usually can only work in the market as gross companies’ partners. The main aim of the master work is to analyze the theoretical aspects of the activity of the small and average companies, besides to analize the main indicators of the small and average companies in Lithuania in the period of 2001 -2004 years (their structure, wages, size, financial rates and so on) and to analyze their taxation in 2005 year.

Research object: stocks. Research subject: accounting and audit. Research aim: to investigate the main problems of stocks accounting and audit and to give suggestions that can help to improve stocks accounting and audit. Objectives: 1)To analyze the peculiarities of stocks and production accounting and audit; 2)To carry out an empirical research of stocks and production accounting and audit; 3)To define and analyze the main problems of stocks and production accounting and audit; 4)To formulate conclusions and suggestions in order to develop the field of stocks accounting and audit; Research methods: logical analysis, synthesis, comparison, questionnaire survey and description. In the process of investigation there were analyzed theory and practice of stocks accounting and audit, investigated the main problems of stocks accounting and audit and also given suggestions that can help to solve investigated problems.