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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
41

Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department?

Karmanova, Kristina January 2013 (has links)
Purpose: the purpose of the thesis is to find out how Lithuanian commercial banks position their internal audit function within their organizational structure to overcome the tension of working with the management and keeping the distance to be able to report on them at the same time; and is internal audit function considered as one of the cornerstones of corporate governance. Moreover, comparison of banks is made to inspect any patterns, differences and similarities concerning the origin of the capital. Method: to answer the research question a qualitative approach was chosen: analysis of audited financial reports in the period of 2008-2011, organizational statutes and all available public information in 7 Lithuanian commercial banks is performed. Moreover email-interviews were held with all chief internal auditors. Findings: the internal audit function in Lithuanian commercial banks is not considered as one of the cornerstones of corporate governance – the function only participates in the corporate governance through the audit committee. Threats for independence are mitigated by giving the responsibility to the audit committee to appoint and dismiss the chief internal auditor and to approve the annual audit plan; and by composing the audit committee with at least one financial expert. Moreover, there is no clear pattern or distinction between internal audit positioning in foreign-capital and Lithuanian- capital banks. Concluding remarks: the need for improved controls is a very important issue in the public debate. The position that internal auditors are put in nowadays is very challenging – internal auditors are expected to provide both assurance and consulting services and maintain their independence at the same time – and organizations handle it differently.
42

Effects of Transitional Policies on Labor Market Outcomes Fifteen Years After Transition: The Case of Ukraine and Lithuania

Pavlova, Olga 05 January 2007 (has links)
This dissertation explores how different labor market policies implemented following the transition to market system in Eastern Europe affected labor market outcomes. As the result of different policies implemented countries of Eastern Europe that were very similar at the beginning of the transition achieved different economic outcomes. We focus on Lithuania and Ukraine that represent two groups of countries with respect to the broad approach to economic transition. Our analysis explores change in gender wage gap in the two countries as well as evolution in returns to human capital. We compare labor market institutions and composition of the labor force for these two countries. Labor market of the Soviet Union serves as a reference point for this comparison. The data from Household Budget Surveys is utilized for this analysis. Returns to education levels are examined in both countries. We find no evidence of increase in returns to higher education in Ukraine following the decentralization of the wage setting system. However, higher educated workers in Lithuania were able to benefit from the transition. The second part of this dissertation focuses on evolution of the gender wage gap. We decompose gender wage gap using Oaxaca decomposition as well as Juhn, Murphy, and Pierce decomposition. We consistently find that it is the “unexplained” component that is single handedly responsible for the gender wage differential in both countries.
43

Lithuanians in the Shadow of Three Eagles: Vincas Kudirka, Martynas Jankus, Jonas Šliūpas and the Making of Modern Lithuania

Perrin, Charles C 01 July 2013 (has links)
The Lithuanian national movement in the late nineteenth and early twentieth centuries was an international phenomenon involving Lithuanian communities in three countries: Russia, Germany and the United States. To capture the international dimension of the Lithuanian national movement this study offers biographies of three activists in the movement, each of whom spent a significant amount of time living in one of the three “parts” of the Lithuanian nation: Vincas Kudirka, Martynas Jankus and Jonas Šliūpas. The biographies focus on the following questions. To what extent did each of the three activists assimilate into a “foreign” (i.e., non-Lithuanian) culture and was this a voluntary process? How did they free themselves from foreign cultural dominance? How did they understand nationality in general and Lithuanian nationality in particular? What goals did they incorporate into their nationalist agendas? What causes of anti-Semitism and philosemitism can be identified by analyzing their discourse about Jews? The conclusion puts the answers to some of these questions into comparative perspective. This study uses published and archival sources in seven languages from libraries and archives in seven countries—some of which have never been used before. It is the first to use the unpublished typescript of Jonas Šliūpas’ 1942 autobiography, which, until recently, was unavailable to researchers.
44

The Public Service Broadcaster of Lithuania in the Era of Commercialization

Tichonovaite, Monika January 2011 (has links)
The television industry in Lithuania is analyzed in this thesis with a focus on the impact of commercialization on the public service broadcaster. The purpose of the research paper is to describe the impact of the changing market on the public service broadcaster of Lithuania using as theoretical framework the approach of the political economy of the media and communication and quantitative methods. One part of the thesis is the theoretical research, which is done by analyzing and systematically presenting books and articles that relate to the thesis’s topic. In the second part of the work, the theoretical framework is applied to the Lithuanian television market. In addition, an empirical study is conducted in order to apply the theoretical discussion and answer the main research question. The main results of the study suggest that the public service broadcaster of Lithuania managed to maintain its programmes’ diversity. However, the amount of entertainment, imported production and advertising has increased. Therefore, a certain concern about growing commercialization is reasonable. These changes correspond to the tendencies in the European television industry. However, Lithuanian viewers seem to prefer the more heavily commercialized programmes since the leader of the market is a commercial television station, whose market share is almost twice bigger than LTV’s. Thus, LTV is facing a dilemma between preserving quality and diversity and commercializing its programmes in order to increase its audience share (dilemma between quality and audience share).
45

Serbentiniai amarai (Hemiptera, Sternorryncha: Pemphigidae, Aphididae) Lietuvoje / Currant aphids (hemiptera, sternorryncha: pemphigidae, aphididae) in lithuania

Bašilova, Jekaterina 08 September 2009 (has links)
Šio darbo tikslas yra tirti Lietuvos serbentinių amarų biologiją, įvairovę ir sistematiką. Lietuvoje registruota 14 serbentinių amarų rūšių (Rakauskas, Rupais, Juronis, 1992). Amarai tyrimams buvo rinkti 2003-2005 metais Vilniaus ir Kretingos rajonuose bei Kuršių nerijoje. Be to, panaudota medžiaga, saugoma Vilniaus Universiteto Zoologijos katedros kolekcijoje. 2003-2005 metais Lietuvoje buvo rasta 10 serbentinių amarų rūšių, registruotos naujos Cryptomyzus alboapicalis radimvietės mūsų šalyje, ir rastos tris Lietuvai naujos amarų rūšys: Aphis lamiorum, Cryptomyzus ulmeri ir Hyperomyzus lampsanae. Vilniaus Universiteto Zoologijos katedros kolekcijoje rasta 13 serbentinių amarų rūšių. Patikrinus kolekcinę medžiagą, pirmą kartą Lietuvoje rasti Eriosoma grossulariae rūšies amarai. Nustatytos naujos Cryptomyzus korschelti, Hyperomyzus pallidus ir Nasonovia ribisnigri radimvietės. Pirmą kartą Lietuvoje registruotas Cryptomyzus stachydis nuo Stachys silvatica ir Galeopsis sp.. Cryptomyzus galeopsidis ir Cryptomyzus maudamanti yra morfologiškai labai panašios rūšys, kartais jas sunku teisingai apibūdinti. Per tyrimų laikotarpį Cryptomyzus maudamanti rūšies amarų Lietuvoje nerasta. Kanoninės diskriminantinės funkcijos, pateiktos apibūdinimo raktuose (Guldemond 1991a; Heie 1994), negali patikimai atskirti C. galeopsidis ir C. maudamanti (17 ir 18 lentelės). Naudojant Čekijos Mokslų Akademijos Entomologijos Instituto kolekcinę medžiagą buvo atlikta diskriminantinė analizė ir gauta... [toliau žr. visą tekstą] / The aim of this study was to learn about the biology and diversity of currant aphids in Lithuania. 14 currant aphid species have been recorded in Lithuania (Rakauskas, Rupais, Juronis, 1992). For this study aphids were collected in Vilnius and Kretinga districts and on Curonian spit in 2003-2005. Currant aphid collection stored at the Department of Zoology, Vilnius University, was also analyzed. In 2003-2005 10 species of currant aphids were found in Lithuania, new collection sites of Cryptomyzus alboapicalis were detected and three new to Lithuania aphid species: Aphis lamiorum, Hyperomyzus lampsanae and Cryptomyzus ulmeri were found. 13 currant aphid species are stored at the collection of Department of Zoology, Vilnius University. Eriosoma grossularia was found after checking the collection material with a new Daniellson’s identification key to genus Eriosoma. More collection sites of Hyperomyzus pallidus, Cryptomyzus korschelti and Nasonovia ribisnigri were detected. Cryptomyzus stachydis from Stachys silvatica and Galeopsis sp. was registered in Lithuania for the first time. Cryptomyzus maudamanti and Cryptomyzus galeopsidis are two morphologically very similar species, and in some cases it is difficult to identify them correctly. Cryptomyzus maudamanti was not found in Lithuania during this study period. Canonical discriminant function offered in the identification keys (Guldemond 1991a; Heie 1994) proved to be not reliable to discriminate between C. galeopsidis and C... [to full text]
46

Europos tautinių judėjimų genezė XIX-XX a.: Lietuvos ir Estijos atvejų analizė / Development of national movements in XIX – XX centuries: comparative analysis of Lithuanian and Estonian cases

Ruibys, Vytenis 09 June 2008 (has links)
Darbas siekia dviejų lygiagrečių tikslų – visų pirma analizuojamos tautinius judėjimus nagrinėjančios teorinės kryptys bei siekiama nustatyti, kaip vystėsi tautiniai judėjimai Lietuvoje ir Estijoje nuo XIX a. iki 1918 metų. Teorinėje dalyje teigiama tautinius judėjimus esant tarp susikertančių trijų dimensijų: socialinio judėjimo, nacionalizmo bei tautinio kolektyvinio veikimo. Šios dimensijos aptariamos atskirai, aptariamos skirtingos nacionalizmo, tautinio identiteto kilmės teorijos. Daroma išvada, jog tautinius judėjimus gali mobilizuoti etninė priklausomybė tam tikrai tautinei grupei, bet taip pat etniniai judėjimai gali būti ir naujų suverenių teritorijų atsiradimo pasekmė. Siekiant surasti galimus naujus požiūrio į tautinius judėjimus taškus – apžvelgiamos pagrindinės teorijos, analizuojančios tautinių judėjimų klausimą, susintetinamos keturios pagrindinės dimensijos tolimesniam darbo tyrimui: kultūrinė/socialinė; ekonominė; vidaus politikos bei tarptautinė – iškeliami kiekvienai dimensijai esminiai klausimai. Antroje darbo dalyje analizuojami Lietuvos ir Estijos tautiniai judėjimai. Pradžioje apžvelgiamas istorinis kontekstas iki XIX amžiaus, vėliau analizuojamas periodas suskaidomas į tris smukesnius periodus, analizuojamus teorinėje dalyje išskirtomis dimensijomis. Darbo eigoje nustatomas esminis vokiečių ir estų antagonizmo poveikis formuojantis estų tautiniam judėjimui, aptariamos lietuviško identiteto dvilypumo problemos – etninis identitetas prieš politinį. ... [toliau žr. visą tekstą] / Study aims at two parallel goals. The first part of the study focus on theories analysing national movements. The second part consists of comparative analysis of Lithuanian and Estonian national movements from XIX century up to the year 1918. In theoretical part research argues that national movements are in the intersection of social movements, ethnic collective action and nationalism. Each of these dimensions are studied separately, also different origins of nationalism national identity are discussed. Statement is made that national identity can be formed on ethnic bases, but also it is possible for national identity to be formed out of sovereignty of certain territories. The main aim of the research focuses on finding new approaches to the national movement studies, therefore most important theoretical frames are examined. Following analysis four dimensions are synthesized in order to be used in the empirical part of the research. Dimensions are: social/cultural; economical; internal politics; international system – each of these dimensions are characterized by some specific questions. Second part of the study analyses Lithuanian and Estonian national movements. At first historical context is determined, later on whole period of the study is divide in to three part, and each is analysed through four main dimensions. The study finds strong antagonism between Baltic Germans and Estonians as one of the main catalyst for the formation of Estonian identity also shows dual... [to full text]
47

Tarptautinio judėjimo Europeade reikšmė Lietuvos sociokultūrinei raidai / The meaning of international movement Europeade to Lithuanian subcultural evolution

Birgelytė, Ingrida Živilė 11 June 2005 (has links)
At the end of 8th some processes have started in Lithuania and they have been still going on. They can also called the radical transformation of polictical, economical and social system, which can also be called "a trying to transit a model of social society organization to a western type of democratic political system and market economy". The radical changes differ from so called natural changes.The radical transformations run much faster, they are usually a result of rational, planned trying to change the whole existing system or some important actions.During such a period, a demand to change the cultural models appears that have influence to an institutional organization. Culture is understood as a socially ordered, meaningful, symbolic, ritual,cultural system, wich is a guarantor of social stability.
48

Waste Management Options and Their Potential to Reduce Greenhouse Gas Emissions: A Case Study of Lithuania and Sweden

Didjurgyte, Rasa January 2013 (has links)
This Master thesis connects two interrelated environmental issues – climate change and waste management. Both have been under discussion for few decades and are currently two of the top priorities on EU’s environmental agenda. The goal of this thesis is to find out in what ways waste management in Lithuania and Sweden can contribute towards reducing global warming and how the release of greenhouse gases could be reduced. Four different material flows – food, metal, plastic, and paper and cardboard – are examined and greenhouse gas reduction potentials are calculated, using data found in various reports. The case studies of Lithuania and Sweden help to find out the strong and the weak points of waste management systems in the two countries by comparing their differences. The results show that in Lithuania significant greenhouse gas reductions can be achieved by improving waste sorting and decreasing disposal rates, whereas in Sweden waste management is well-developed, but still could be upgraded by switching to more efficient waste treatment practices. The thesis is concluded by indicating the pros and cons of waste management in Lithuania and Sweden.
49

Mažųjų šunų veislės Lietuvoje / Small dogs breeds in Lithuania

Jonikienė, Svetlana 17 March 2008 (has links)
Vis daugiau žmonių renkasi mažų veislių šunelius, kurie puikiai tinka ankštuose butuose. Mažų veislių šunelius įsigyja vieniši žmonės – kompanijai, kiti kaip žiurkgaudžius, kai kurie vietoj „skambučio“, bet daugiausia įsigyja kaip aksesuarą. Jorkšyro terjerai šiuo metu yra viena populiariausių šunų veislių Lietuvoje. Nuo 1992 metų iki 2007 metų lapkričio 11 dienos Lietuvos kinologų draugijos šunų veislių knygoje užregistruota: Jorkšyro terjerų veislės šunų 1045; Australijos šilkinių terjerų 10; Rusų žaisliukų užregistruota 343 (iš jų trumpaplaukių 175, o ilgaplaukių 168); Čihuahua 275 (iš jų trumpaplaukių 53, o ilgaplaukių 222). Įregistruotų veislynų skaičius iki 2007 metų lapkričio 11 dienos: Jorkšyro terjerų veislės 66; Australijos šilkinių terjerų 1; Rusų žaisliukų užregistruota 25 (iš jų trumpaplaukių 14, o ilgaplaukių 11); Čihuahua 22 (iš jų trumpaplaukių 5, o ilgaplaukių 17). Parenkant ir poruojant veislinius šunis labai svarbu jų giminingumas. Giminingas veisimas gali turėti tiek teigiamų, tiek ir neigiamų pasekmių populiacijai. Gali padidinti proporciją homozigotų, turinčių reikalingą požymį. Kaip neigiama pasekmė yra tai, kad padidėja paveldimų recesyvinių ligų - inbrydingas padidina homozigotiškumo, tuo pačiu ir ligos, tikimybę. Iš nagrinėtų Estijos dviejų Australijos šilkinių terjerų veislynų „Magik šou“ ir „Volitans“ Australijos šilkinių terjerų kilmės dokumentų giminingo poravimo atvejų nerasta. Išnagrinėjus trijų Lietuvoje esančių Jorkšyrų terjerų veislynų... [toliau žr. visą tekstą] / More and more people choose small dogs breeds, because these dogs perfectly suit for the small apartments. Lonely people choose small dog breeds as well – as a company, rat – catchers, instead of “door – bell“, or very often as an accessory. Yorkshire Terrier recently is one of the most popular dogs breeds in Lithuania. From 1992 till 11th of November, 2007 in the dogs breeds’ book in Lithuanian Cynological Society there were registered: 1045 Yorkshire Terriers,10 Australian Silky Terriers, 343 Russian Toy dogs (175 shorthaired and 168 longhaired ones), 275 Chihuahua (53 shorthaired and 222 longhaired ones). There was this number of breeding grounds registered till 11th of November, 2007: 66 of Yorkshire Terriers, 1 of Australian Silky Terriers, 25 of Russian Toy dogs (14 shorthaired and 11 longhaired), 22 of Chihuahua (5 shorthaired and 17 longhaired). Selecting and mating pedigree dogs it is very important to pay attention to their relationship. Mating relative dogs can have positive results to the population as well as negative ones. It can increase the proportion of homozygote having a required feature. A negative side is a possible increase of recessive diseases – inbreeding increase the possibility of homozygotism, and at the same time increase the possibility of diseases. In the investigated cases in two Estonian breeding grounds for Australian Silky Terriers, no relationship mating was found in the pedigree documents. Pedigree documents investigation was made in three... [to full text]
50

LR Ekonominės migracijos valdymo programų administravimas / Administrating economic migration programmes in the Republic of Lithuania

Krakytė, Inga 25 June 2008 (has links)
Per septyniolika nepriklausomybės metų iš Lietuvos į užsienį visam laikui išvyko apie 400 tūkst. žmonių. Lietuvos valstybės pastangos reguliuoti migracijos politiką daugiausia susijusios su migracijos srautų mažinimu. Tačiau vykdomos migracijos politika, kuriamos ir įgyvendinamos programos migracijos srityje nėra efektyvios. Siekiant išsiaiškinti priežastis, dėl kurių emigracijos mastai Lietuvoje nemažėja, buvo atlikta Lietuvos ir Airijos ekonominę migraciją valdančių programų lyginamoji analizė. Darbo objektas: valstybės parengtos ekonominę migraciją valdančios programos ir strategijos. Darbo tikslas: ištirti ekonominę migraciją valdančių priemonių administravimą Lietuvoje, lyginant Lietuvos ir Airijos valstybių ekonominę migraciją valdančias programas ir strategijas. Darbo uždaviniai: 1. Nustatyti migracijos svarbą viešosios politikos ir viešojo administravimo kontekste. 2. Išanalizuoti teorinius lietuvių migracijos diskursus. 3. Išanalizuoti teorinius migracijos ir viešojo administravimo modelius 4. Išanalizuoti ekonominę migraciją valdančias programas ir strategijas Lietuvos ir Airijos valstybėse. 5. Įvertinti ekonominę migraciją valdančių priemonių administravimo efektyvumą Lietuvoje pagal išanalizuotus kriterijus. Darbo metodai. Analizuojant teorinius migracijos diskursus buvo taikoma literatūros šaltinių analizė – nagrinėjama mokslinė ir teisinė literatūra, apžvelgiami internetiniai šaltiniai. Darbe atlikta migracijos teorijų apžvalga, išanalizuotas viešojo... [toliau žr. visą tekstą] / Since Lithuanian independence in 1990, around 400,000 people left the country. Government efforts on migration policy regulations were based on reducing migration flows. Nevertheless the present migration policy, administration of economic migration programmes remain ineffective. A comparable analysis of administrating economic migration programmes in Lithuania and Ireland hade been made in order to find out the reasons of non descending emigration flows in Lithuania. Object of the work: programmes and strategies in economic migration management. Aim of the work: to explore the administration of economic migration programmes in Lithuania by using comparable analysis of economic migration programmes and strategies in Lithuania and Ireland as well. Work objectives: 1. To determine the importance of migration in local administration and local policy field. 2. To analyze theoretical discourses of Lithuanians migration. 3. To analyze theoretical models of migration and local administration. 4. To analyze economic migration programmes in Lithuania and Ireland. 5. To evaluate the effectiveness of administration of economic migration programmes in Lithuania according to analyzed criterions. Work methods. The analysis of nonfiction and law, the review of Internet sources has been used while analyzing theoretical migration discourses. The review of migration theories, the analysis of interorganizational model of local administration have been analyzed as well as the model of... [to full text]

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