The development of Arts is an important sign of the evolution in a country. The arts accomplishment of the public can be observed by their attendance and support of the arts activities in their leisure lives. One¡¦s habit of participating in arts activities should be developed from the childhood. Accordingly, the goal of this study is to understand the influencing factors of children¡¦s willingness in appreciating arts performance and then to enhance their inclination and interests of admiring arts. This study sorts out related references about children¡¦s leisure activities and arts performances. The three independent variables are individual, family and school. Moreover, the dependent variables are volition, frequency and style in the behavior of appreciating arts activities. Firstly, the study begins with self- designed questionnaires to carry out quantity surveys. The mother groups are the public primary school students in Kaohsiung. Sixteen schools are drawn out from the mother groups, and the subjects are two classes of students from each school: one from the middle grade and one from the high grade. A total of 1024 questionnaires are sent out, and 923 of them are the valid ones to exam hypothesis by means of statistic analysis. Secondly, this research uses the content of the questionnaires as the interview outline. The five interviewees from the industries, governments and academic fields are interviewed as the quality study. At last, after contrasting the results of quality research with those of the quantity research, the conclusions are as follows. Lots of primary school students¡]62.1¢H¡^ in Kaohsiung are inclined to anticipate the arts activities. Most of them have these experiences one to three times in 2008. The art styles which they appreciate most often are music, dance, drama and traditional drama in turn. Among individual background factors, those that significantly influence students¡¦ appreciating arts behavior are ¡§gender¡¨ and ¡§interest in arts¡¨. Some influence are grade and experience of learning arts. Among the family background factors, ¡§background of family members¡¨, ¡§support from parents¡¨ and ¡§transportation convenience¡¨ have obvious influence on the students¡¦ willingness in appreciation of arts. Howerever, family social-economic background factor do not have much influence. Among the school background factors, factors that make an influence on the students¡¦ appreciation of arts performances are ¡§instruction of the teachers¡¨ and ¡§interaction between pupils¡¨. However, ¡§the location of the school¡¨ and ¡§arrangement of the courses¡¨ only make partial influence. At last, according to the results of the research, this study provides suggestion for schools , teachers , parents and performance groups.

People psychological health is undoubtedly the question of the day in nowadays society. Factors of ill adults’ psychical health, its relationships, and view to their health condition are analyzed in this work. 70 patients from Rokiškis psychiatry hospital, who have slight psychical disability, have attended in this research. 70 healthy adults, who haven’t treat their selves is same sort institutions, formed auditorial group. All the respondents are 20-55 years old. In our research we used the technique of K. Wallston (1978) – Multidimensional health locus methodology, which is intended to assess the different people views to important problems, which are associated with their health; the result of assigned project was expressed indicators: internality(HLC), chance (CHC), powerful others (PHLC). The health of respondents was evaluated by Ch. Spielberger scale (2000) of anxiety and worry (how they feel now and generally).

The aim of this work was an analysis and appraisal of the harmonization of managerial and financial accountancy in terms of Czech accounting regulations. At first, there was a financial accounting of the concrete company assessed in the work. Next, there is an assessment of the managerial accounting of the company and finally there is evaluation of a linkage between managerial and financial accounting.