Magistro darbe susistemintas teorinis savivaldybių finansinės struktūros, biudžeto sudarymo, finansinės atskaitomybės traktavimas, daugiau įsigilinta į savivaldybių biudžeto planavimo, tikslinimo ir vykdymo etapus, savivaldybių pajamų ir išlaidų analizės principus. Darbo teorinėje dalyje naudoti Lietuvos ir užsienio šalių mokslininkų darbai, straipsniai, tyrimai, neapseita ir be atitinkamų LR įstatymų, LR Vyriausybės nutarimų, LR finansų ministro įsakymų. Darbo praktinėje dalyje analizuoti 2002 – 2007 metų Šiaulių rajono savivaldybės tarybos sprendimai dėl biudžeto. Atliktos Šiaulių rajono savivaldybės biudžeto pajamų ir išlaidų dinaminė, struktūrinė, koreliacinė analizės. Patvirtinama autorės suformuluota mokslinio tyrimo hipotezė, kad savivaldybėms trūksta finansinio savarankiškumo, todėl formuojant pajamas ir vykdant asignavimus, reikšmingiausia tampa išorinių ekonominių veiksnių įtaka. / The budget of Siauliai district municipality, the processes of budget planning, correction and performance, the structure and dynamics of incomes and expenditure have been analyzed in this Master thesis. The analysis of scientific literature, the laws of the Republic of Lithuania, acts and decisions of Siauliai district council are presented in the work. The laws of the Republic of Lithuania regulating the activities of municipal institutions have been evaluated. Works of Lithuanian and foreign authors on local self–government, municipality functions as well as an institutional structure of the municipality have been analyzed and systematized and a model institutional structure of the municipality in Lithuania has been presented and analyzed. The activities of Siauliai district municipality in the municipal general institutional system have been discussed in the work. Having done the analysis a conclusion was made that budgets formation in municipalities should be improved.

Magistro baigiamajame darbe analizuojama 2007-2013 metų Alytaus miesto savivaldybės biudžeto vykdymas. Pirmoje darbo dalyje apžvelgiama nacionalinio biudžeto struktūra, pateikiama intergruoto planavimo ir biudžeto sudarymo schema, nacionalinio biudžeto sudarymo daugiapakopė teisinio reglamentavimo struktūra, savivaldybės vykdomų funkcijų klasifikacija, vietos savivaldos samprata. Teoriniu aspektu aptariamas fiskalinės decentarlizacijos principas kaip ryšys tarp valstyvės biudžeto ir savivaldybių biudžeų pagrindas, savivaldybių savarankiškumo ir įtakos ribotumo biudžeto pajamoms klausimas, bei sudaromas konceptualus modelis. Antroje darbo dalyje apibrėžiama kas yra savivaldybių biudžetų išlaidos ir savivaldybių pajamas, pateikiama pajamų sudėtis bei asignavimai pagal ekonominę ir funkcinę klasifikaciją. Atliekama Alytaus miesto savivaldybės biudžeto pajamų ir išlaidų dinaminė ir struktūros analizė. Trečioje darbo dalyje atliekama Alytaus miesto savivaldybės 2007-2013 metų biudžeto pajamų ir išlaidų planų įvykdymo analizė, nurodoma priežastys ir pasekmės. Ketvirtoje darbo dalyje palyginami Alytaus, Kauno ir Vilniaus miestų savivaldybių biudžetai. Baigiamojo darbo pabaigoje pateikiamos išvados, paremtos atlikto tyrimo rezultatais. / In this master‘s work it is analysed 2007-2013 years budget revenue and expenditure plans implementation of municipality of Alytus city. In the first part of work, it is looked at structure of National budget, submitted the integral planning and and the drawing up principles of National and municipality budget, it is showed a classification of municipality functions, adduced in the conception of local government. It is adduced in theoretical aspect the principle of fiscal decentralization as an important connection between state budget and municipality budget, reviewed a question of municipality autonomy and limitation of influence to affect municipality incomes, developed a constructive model. In the second part of work, it is defined what is the budgetary expenditure of municipalities and revenue. Also reviewed what composes the income of municipalities and reviewed expenditure partition of government functions. It is analysed the structure and dynamic of budget income and expenditure of municipality of the city of Alytus 2007-2011 years. In the third part of work, it is fulfilled the analysis of budget revenue and expenditure plans implementation of Alytus city municipality 2007-2011 years. It is indicated the reasons and consequences. In the fourth part, three budgets are compared with: the Kaunas, Vilnius and the Alytus city budgets. In the final part there are given conclusions based on the results of accomplished research.

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BACKGROUND: Diaclyglycerol (DAG) oil has the potential as an effective weight control agent as well as an agent to modify overweight related complications. OBJECTIVE: We aim to examine the efficacy of DAG oil (Enova oilTM) on regulating energy expenditure (EE), fat oxidation, body composition, lipid profiles and hepatic lipogenesis in comparison with conventional oils. DESIGN: Twenty-six overweight hypertriglyceridemic women consumed DAG or control oil for 28 days separated by a 4-week washout period using a randomized crossover design. Forty grams of either DAG or control oil were consumed daily by each study subject. RESULTS: DAG oil consumption for a period of 4-week does not alter total EE, fat oxidation, lean mass, fasting lipid profile or fatty acids synthesis rate, but effectively reduces (p<0.05) body weight and adiposity. CONCLUSION: DAG oil maybe an useful agent in the battle against obesity. However, its body weight/composition control effects are not from increasing of lean mass, or postprandial EE and fat oxidation. The consumption of DAG oil for a period of 4-week does not necessarily modify fasting lipid profiles or hepatic lipogenesis to reduce risk of coronary heart diseases in overweight hypertriglyceridemic subjects.

Bakalauro baigiamajame darbe nagrinėjamos Plungės rajono savivaldybės 2008 – 2012 m. biudžeto pajamos ir išlaidos. Darbe apibrėžiama savivaldybės ir vietos savivaldos samprata, išskiriamos vietinės valdžios vykdomos funkcijos. Analizuojama savivaldybių biudžetų sandara, nagrinėjama, kokiais formavimo principais ir sudarymo metodais remiasi Lietuvos savivaldybės, rengdamos biudžetų projektus. Praktinėje dalyje analizuojama Plungės rajono savivaldybės biudžeto pajamų ir išlaidų struktūra ir dinamika. Atskleidžiami probleminiai biudžeto vykdymo aspektai. Darbe tiriama, kaip įvairūs socialiniai ir ekonominiai veiksniai nulėmė Plungės rajono savivaldybės biudžeto pajamų ir išlaidų apimtis. Atlikus biudžeto pajamų ir išlaidų apimties prognozavimą, buvo įrodyta, kad Plungės rajono savivaldybė neracionaliai įvertina retrospektyvą ir tai lemia biudžeto vykdymo problemas. / The final work of the Bachelor Degree Studies takes under analysis revenues and expenditures of Plunge District Municipality for the years of 2008 - 2012. This paper defines the conceptions of the municipality and local self-governing, distinguishes the functions performed by the local government. The current research work takes under analysis the structure of municipal budgets, deals with the formation of principles and methods the municipalities of Lithuania use for preparing their budgets. The practical part of this research studies the structure of expenditure and revenues and dynamics of Plunge District Municipality. The paper reveals the problematic aspects of the budget formation. This paper has carried out how various social and economic factors have result in revenue and expenditure size of Plunge District Municipality budget. After the forecast of the volume of the revenue and expenditure, it was proved in the work that Plunge District Municipality irrationally evaluates retrospective, and this causes to budgetary problems.

Background: In Vietnam, problems of high out-of-pocket payments for health, leading to catastrophic health expenditure and resulting impoverishment for vulnerable groups, has been at focus in the past decades. Since the beginning of the 1990’s, the Vietnamese government has launched a series of social health insurance reforms to increase prepayment in the health sector and thereby better protect the population from the financial consequences of health problems. Objective: The objective of this thesis is to contribute to the discussion in Vietnam on how large the problems of catastrophic health expenditure are in the population as a whole and in a special subgroup; the elderly households, and to assess important aspects on health insurance as a means to reduce the problems. Methods: Catastrophic health expenditure has been estimated, using an established and common method, from two different data sources; the Epidemiological Field Laboratory for Health Systems Research (FilaBavi) in the Bavi district, and Vietnam Household Living Standards Survey (VHLSS) 2010. Results from two cross-sectional analyses and a panel study have been compared, to gain information on whether the estimates of catastrophic health spending may be overestimated when using cross-sectional data. Then, the size of the problem for one group, the elderly households; hypothesized to be particularly vulnerable in this context, has been estimated. The question of to what extent a health insurance reform; the Health Care Funds for the Poor (HCFP), has offered protection for the insured against health spending is being assessed in another study over the period 2001 – 2007, using propensity score matching. The value that households attach to health insurance has also been explored through a willingness to pay (WTP) study. Results: Comparing results from two cross-sectional studies with a panel study over a full year in which the respondents were interviewed once every month, the estimates of catastrophic spending vary largely. The monthly estimates in the panels study are half as large as the cross-sectional estimates; the latter also having a recall period of one month. Among the elderly households, catastrophic health spending and impoverishment are found to be problems three times as large as for the whole population. However, household health care expenditure as a percentage of total household expenditure was affected by the HCFP, and significantly reduced for the insured. In the study of household WTP for health insurance, it was iiifound that households attach a low value to this insurance form; WTP being only half of household health expenditure. Conclusions: Cross-sectional studies of catastrophic spending with a monthly recall period are likely to be affected by recall bias leading to overestimations through respondents including expenditure in the period preceding the recall period. However, such problems should not deter researchers form studying this phenomenon. If using the same method, estimates of catastrophic spending and impoverishment can be compared between different groups – as for the elderly households – and over time; e.g. studying the protective capacity of health insurance. It should be used more, not less. The VHLSS rounds offer the Vietnamese a possibility to regularly study this. The HCFP were found to be partly protective but important problems remain to be solved, e.g. the fact that people are reluctant to use their health insurance because of e.g. quality problems and possible discrimination of the insured. The findings of a low WTP for health insurance may be another reflection of this.

The affairs of public financial management in the local government operates within two legal frameworks, one adopted by national government and one adopted by legislatures at local level (Mikesell, 2007:36). A legislative framework for public financial management includes a vast number of legislation and public policies that have a direction bearing on the way in which financial management is dealt with in the different spheres of government. The financial affairs in the local government are guided by various legislative frameworks which regulate financial management in the three spheres of government. The Municipal Finance Management Act (MFMA) Act 56 of 2003 in addition provides guidelines for securing sound and sustainable financial management. The need to achieve sound public financial management and assurance of acceptable and transparent levels of financial risk has become paramount. To realize the developmental mandate, the Integrated Development Plan (IDP) and budgeting are seen as the most significant tool towards effective public financial management. Government activities require funds to undertake the planned activities and such funds require special care to safeguard the public funds. This study aimed to assess the budgetary control practices in the Ngwathe Local Municipality. The objectives were realized by means of literature review, questionnaires and participant observations. The results of the interviews with the participants (community) revealed that the public is somehow not interested in local government affairs. It was indicated that they are mostly concerned about the social affairs and the job opportunities. The interviews with the municipality revealed that the budgetary control mechanisms are effective. Budget management is a requirement that covers budget preparation, budget implementation, and budget control. The Municipality established the budget office which serves as a mediator between the municipal council and the departmental managers. A good budget is characterized by participation, comprehensiveness, standards, flexibility, feedback and analyses of cost and revenues. However, the municipality should enhance the culture of community participation in local governance. / MA (Public Management and Governance), North-West University, Vaal Triangle Campus, 2014

Thesis (M.A. (Human Movement Science))--North-West University, Potchefstroom Campus, 2009.

BACKGROUND: Diaclyglycerol (DAG) oil has the potential as an effective weight control agent as well as an agent to modify overweight related complications. OBJECTIVE: We aim to examine the efficacy of DAG oil (Enova oilTM) on regulating energy expenditure (EE), fat oxidation, body composition, lipid profiles and hepatic lipogenesis in comparison with conventional oils. DESIGN: Twenty-six overweight hypertriglyceridemic women consumed DAG or control oil for 28 days separated by a 4-week washout period using a randomized crossover design. Forty grams of either DAG or control oil were consumed daily by each study subject. RESULTS: DAG oil consumption for a period of 4-week does not alter total EE, fat oxidation, lean mass, fasting lipid profile or fatty acids synthesis rate, but effectively reduces (p<0.05) body weight and adiposity. CONCLUSION: DAG oil maybe an useful agent in the battle against obesity. However, its body weight/composition control effects are not from increasing of lean mass, or postprandial EE and fat oxidation. The consumption of DAG oil for a period of 4-week does not necessarily modify fasting lipid profiles or hepatic lipogenesis to reduce risk of coronary heart diseases in overweight hypertriglyceridemic subjects.