Viena iš svarbiausių sėkmingo verslo plėtojimo sąlygų - tinkamas informacijos, ypač apskaitinės, reikšmės įvertinimas ir sugebėjimas pasinaudoti jos teikiamomis galimybėmis. Atrankiniai statistikos tyrimai rodo, kad iš visų įmonėse naudojamų duomenų apie 70% sudaro buhalterinės apskaitos informacija. Pačiu bendriausiu atveju galima pasakyti, kad apskaitos informacija, tai iš patikimo šaltinio gauti ir tinkamai užregistruoti apskaitos, daugiausia finansinės, duomenys, kuriuos naudoja įmonės jų valdymo procese arba kurie potencialiai ateityje gali būti naudingi įmonės valdytojams bei kitiems apskaitos informacijos vartotojams. Praktiškai kiekvienoje įmonėje apmokestinamasis rezultatas finansinėje ir mokestinėje apskaitoje nesutampa. Nesutapimai atsiranda todėl, kad veiklos rezultato apmokestinimo sąlygos gana dažnai keičiasi ir priklauso nuo konkrečiais mokestiniais metais galiojusių apmokestinimo normų ir taisyklių, kurios yra išdėstytos LR PMĮ bei poįstatymimiuose norminiuose aktuose. Tyrimo objektas. Įmonių finansinio rezultato apmokestinimo analizė bei įvertinimas. Darbui keliami šie uždaviniai. 1) Pateikti pajamų, išlaidų bei sąnaudų sampratą; 2) Pateikti pajamų, išlaidų bei sąnaudų klasifikavimą; 3) Aptarti pajamų pripažinimo apskaitoje atvejus; 4) Aptarti sąnaudų pripažinimo apskaitoje atvejus; 5) Įvertinti finansinio rezultato apmokestinimo ypatumus. Darbo struktūra. Pirmojoje darbo dalyje pateikta pajamų samprata, jų klasifikavimas bei aptariamas pajamų pripažinimas... [toliau žr. visą tekstą] / One of the most important business development conditions is useable information, especially accounting, estimation and analysis. Without enterprises leaders, shareholders, creditors, important users of accounting information are taxes system managers. They are interested not only in financial accounting, but also in taxes accounting. Practically in every enterprises profit before taxes in financial and taxes accounting is different. It depends on some circumstances. At first, financial result rating conditions rather often changes. And second, every enterprise in its activities can clashed with problems, which are characteristic only for that enterprise. So, dimness and doubts for financial result rating always will be. The work object: Financial result rating analysis and estimation. The work tasks: 1) to present conception of income, expenses and charges; 2) to present classification of income, expenses and charges; 3) to present recognition of income; 4) to present recognition of charges; 5) to analyse financial result rating peculiarity. The work structure: In first part is presented conception, classification and recognition of income. The second part is concurrence of conception, classification and recognition of charges and expenses. In third part is presented conception of financial result. Also in that part is presented analyses of financial result rating. Research methods are:  the logical and comparative analysis of scientific literature;  the... [to full text]

Darbo tikslas: Parengti lauko baseino vandens šildymo sistemą naudojant saulės kolektorius, siekiant prailginti jo naudojimo laiką. Nagrinėjama tema yra aktuali, kadangi bet koks saulės energijos panaudojimas žmonių tikslams energiją paverčiant šiluma yra aktyviai skatinamas, nes ši energija yra atsinaujinanti, nieko nekainuoja ir neteršia aplinkos, o panaudojimo galimybės - didelės. Atlikti įvairūs tyrimai ir skaičiavimai leidžia teigti, jog baseino panaudojimo negalima prailginti naudojant savos gamybos saulės kolektorių. Vandens temperatūrų pokyčiai esant skirtingiems gyliams yra nežymūs, kai apšvieta yra pakankama veikti saulės kolektoriui, o apšvietai esant mažai, skirtumai tarp skirtingų sluoksnių siekia net 3,7 oC, o tai yra pakankamai daug, kai baseino gylis yra 60 cm. Atlikus temperatūrų ir apšvietos tyrimus ir išanalizavus rezultatus matyti, jog daugeliu atvejų vandens temperaūros pokyčiai maketiniame baseine atitinka dienos apšvietos pokyčius. Šių tyrimų rezultatus galima pritaikyti, siekiant apskaičiuoti, kokių išmatavimų savadarbio kolektoriaus reikės, norint pašildyti pasirinktą lauko baseino vandenį. / Work purpuose: to prepare the open air swimming pool heating system by using sun collectors, to extend it’s working period. The relevance of investigating theme is really big, because of any sun energy using for people purpouse transferring sun energy into heat is active promoting, because this energy is renewable, costs nothing and it’s better for the environment and the usabilitys are big. Studies let’s state, that we can’t extend the use of open air swimming pool by using home made sun collector. The changes of water temperature, when the depth is different are not big when the lighting is enough to work sun collector, and when the lighting is small, the differences between water depth reaches even 3,7oC and it’s really big, when the depth of swimming pool is just 60 cm. When all the researches are done and results are analyzed, we see, that in many cases the temperature changes of pool water corresponds lighting changes. These research results may be adapted by calculating parameters of collector, by which we want to heat the open air swimming pool.

Modern methods of speech synthesis are not suitable for restoration of song signals due to lack of vitality and intonation in the resulted sounds. The aim of presented work is to synthesize melismas met in Lithuanian folk songs, by applying Artificial Neural Networks. An analytical survey of rather a widespread literature is presented. First classification and comprehensive discussion of melismas are given. The theory of dynamic systems which will make the basis for studying melismas is presented and finally the relationship for modeling a melisma with nonlinear and dynamic systems is outlined. Investigation of the most widely used Linear Prediction Coding method and possibilities of its improvement. The modification of original Linear Prediction method based on dynamic LPC frame positioning is proposed. On its basis, the new melisma synthesis technique is presented. Developed flexible generalized melisma model, based on two Artificial Neural Networks – a Multilayer Perceptron and Adaline – as well as on two network training algorithms – Levenberg- Marquardt and the Least Squares error minimization – is presented. Moreover, original mathematical models of Fortis, Gruppett, Mordent and Trill are created, fit for synthesizing melismas, and their minimal sizes are proposed. The last chapter concerns experimental investigation, using over 500 melisma records, and corroborates application of the new mathematical models to melisma synthesis of one performer.

Modern methods of speech synthesis are not suitable for restoration of song signals due to lack of vitality and intonation in the resulted sounds. The aim of presented work is to synthesize melismas met in Lithuanian folk songs, by applying Artificial Neural Networks. An analytical survey of rather a widespread literature is presented. First classification and comprehensive discussion of melismas are given. The theory of dynamic systems which will make the basis for studying melismas is presented and finally the relationship for modeling a melisma with nonlinear and dynamic systems is outlined. Investigation of the most widely used Linear Prediction Coding method and possibilities of its improvement. The modification of original Linear Prediction method based on dynamic LPC frame positioning is proposed. On its basis, the new melisma synthesis technique is presented. Developed flexible generalized melisma model, based on two Artificial Neural Networks – a Multilayer Perceptron and Adaline – as well as on two network training algorithms – Levenberg- Marquardt and the Least Squares error minimization – is presented. Moreover, original mathematical models of Fortis, Gruppett, Mordent and Trill are created, fit for synthesizing melismas, and their minimal sizes are proposed. The last chapter concerns experimental investigation, using over 500 melisma records, and corroborates application of the new mathematical models to melisma synthesis of one performer.