Thanks to physical and intellectual activity, ability to orient and adapt forms in the person. This ability helps to adjust to ambient environment, maintaining inner balance. This work analyses if the posture of healthy children differs from mentally disabled ones, it also analyses the means of physicaltherapy and their efficiency correcting bad posture.131 schoolchildren’s of Alytus secondary schools body posture was examined. Examination was carried out from 1st September 2004 to 28th February 2005. Aim of research: Healthy and mentally disabled children’s posture assessment and correction. Tasks of exploratory work: to assess healthy children’s (7-9 years old and 11-13 years old) posture before and after physicaltherapy; to assess mentally disabled children’s (7-9 years old and 11-13 years old) posture before and after physicaltherapy; to set the efficiency of physicaltherapy for healthy and mentally disabled children. Assessment of learners’ body posture according to W.W. K. Hoeger’s method (questionnaires are being filled in) before and after physicaltherapy. For five months three times a week there has been physicaltherapy for schoolchildren, who have posture disorders, considering the type of posture and applying special exercises. Exploratory groups have been assessed before and after physicaltherapy. Standard statistical methods have been applied: reliability of average was defined according to Student’s t criterion. Conclusions: Healthy children’s (7-9 and 11-13... [to full text]

Mūsų pasirinkta darbo tema biudžeto sudarymas ir vykdymo problemos šiandienos verslo bendruomenėje yra itin aktuali. Kiekviena įmonė kuria bei formuoja savo biudžetą, siekdama užtikrinti savo veiklos efektyvumą. Ypatingai aktualia šią problemą galime vadinti Lietuvoje, kadangi biudžeto formavimas naujas reiškinys. Vakarų šalys turi ilgesnę kapitalistinę verslo tradiciją, o tai reiškia – turi ir ilgesnę biudžeto formavimo tradiciją. O tuo tarpu Lietuva bei kitos postkomunistinės šalys savo kapitalistinio verslo tradicijas pradėjo kurti tik visai nesenai. Šis biudžeto problemos aktualumas paskatino mus pasirinkti šią temą. Darbo tikslas - išsiaiškinti biudžetų tipus, jų sudarymo principus, praktiškai palyginti jų veikimo principą pasirinktoje įmonėje, atskleisti biudžeto sudarymo ir vykdymo įmonėje problemas. Tiriamojo darbo uždaviniai: 1. Išsiaiškinti tiriamojo darbo teorinius biudžeto pagrindus; 2. Nagrinėjamoje įmonėje išanalizuoti funkcionuojančio biudžeto modelį; 3. Išanalizuoti pagrindinio įmonės biudžeto struktūrą; 4. Įvertinti biudžeto sudarymo procesą; 5. Iškelti biudžeto sudarymo problemas ir trūkumus: Tiriamojo darbo objektas – procesai susiję su biudžeto sudarymu ir vykdymo kontrole. Šio darbo objektas – PLAZA korporacijos įmonės UAB “Via Regia” biudžetas. Tyrimo metodai: ü Mokslinė lietuvių bei užsienio autorių literatūros analizė ü Įmonės vidinių duomenų analizė ü Sisteminė ir lyginamoji analizė ü Loginė analizė. / SUMMARY The topic of this work is quite actual in today’s business society, because all the bigger companies are dealing with the fundamental problem – formation of the budget. Budgetary is the process by which the long - term corporate plan is converted into action. The budget has to be properly organized and then as a system it can bring substantial benefits including: coordination, clarification of responsibilities, control, motivation, and goal congruence. More over properly developed budgets coordinate departments and activities. In this way it helps even to organize all the company. Budgets are being prepared for departments, for functions such as production, inspection, marketing, or for financial and resource items such as capital expenditure, cash, materials and etc. In most of the cases budgets are being prepared and developed by budget committee. The membership in this committee varies between organizations but usually comprises people from various functions of the company. The budget officer, usually the accountant, services the budget committee. His responsibility is to administer the budget when agreed and to provide technical assistance and data during the budget preparation. The budget planning process takes place prior to the budget period and where budgets are prepared on a rolling basis, budget planning is a regular, continuous activity. As a good and proper for developing company we name of flexible budget. This kind of budget is designed to adjust the... [to full text]