SUMMARY Speciality of Kinesiology CORRELATIONS OF STRUCTURAL AND FUNCTIONAL PARAMETERS FOR HEALTHY AND MENTAL DEFECTIVE CHILDREN Author: Lorita Kulakauskienė. Supervisor: Prof., Habil. Dr. Alfonsas Vainoras. The work has been carried out at: Kaunas University of Medicine, Faculty of Public Health, Department of Kinesiology and Sport medicine, 2003-2005. The aim of the study: to determine correlations of structural and functional parameters for healthy and mental defective children. Objectives: 1. To compare groups of healthy and mental defective children together by means of measured structural and functional parameters. 2. To size up essential correlations of structural and functional parameters. 3. To examine possible reasons of different correlations between two groups of investigative children. 4. To look into organism, as a complex system, features in both groups of investigative children. The object of the study: two groups of children. One of them – 22 mental defective children (mean age – 14,9 years), and the other – 22 healthy children (mean age – 15,04 years). Methods of the study: anthropometry, measuring arterial blood pressure, cirthometry, skoliometry, electrocardiography and mathematical statistics methods. Results: Means of arterial blood pressure and electrocardiographical parameter aQRS were statistically significantly (p<0,05) more in healthy children group (S), but means of cirthometry parameter C_K and skoliometry parameter Sk_3 - in mental defective... [to full text]

1. The method for automatic digital balancing of Wheatstone resistance bridge was developed and investigated using DAC R-2R matrix for evaluation of resistance small changes. Balancing method enables reducing of external influence impact to evaluation results and avoids most disadvantages that are common to classic systems based on unbalanced Wheatstone bridge. The parameters of connecting wires and channel switches are not impacting evaluation results in the system developed. Advantages of the system developed are proven by experiments. System developed allows low cost implementation of systems for evaluation of resistance small changes. 2. Possibilities for simplification of circuit for resistance small changes evaluation by using digital signal processing means are proven. It is established that by using known and the proposed methods for improvement of reliability of evaluation results resolution of the evaluation is 12–14 bits (0,024 % - 0,006 % accuracy). It is established that it is necessary to use digital signal processing methods for achieving such resolution. 3. New structures of resistance small change evaluation systems ensuring resolutions of 212 and 28 intended for laboratory investigations and monitoring of constructions are proposed. Experimental model of system with resolution of 28 was made and investigated. Methods of reducing noises in long cables were established during experiment. In general it was proven that the model is suitable for monitoring tasks... [to full text]

Lietuva per paskutinius keletą metų prarado lyderės pozicijas Vakarų Europoje lyginant apmokestinamojo pelno apskaičiavimo taisykles ir pelno mokesčio tarifo dydį, tačiau iš pirmaujančių šalių grupės nepasitraukė, nenusileidžia ji ir Latvijai bei Estijai, kuriose yra sukurtos taip pat vienos patraukliausių investuotojams pelno mokesčio sistemų Europos Sąjungoje. Siekiant įvertinti šalies patrauklumą užsienio investuotojams reikia įvertinti apmokestinamojo pelno apskaičiavimo taisykles bei apžvelgti pelno mokesčio tarifą. Šio darbo objektas yra apmokestinamasis pelnas. Tikslas – išsiaiškinti apmokestinamojo pelno apskaičiavimą. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1) išnagrinėti pelno sampratą bei pateikti informaciją apie pelno valdymą; 2) išanalizuoti Lietuvos akcinių bendrovių apmokestinamojo pelno apskaičiavimą; 3) išnagrinėti ir palyginti Lietuvos, Latvijos ir Estijos apmokestinamojo pelno apskaičiavimo tvarką; Darbą sudaro 3 pagrindinės dalys. Pirmoje dalyje “Pelno samprata ir valdymas“ nagrinėjama pelno sąvoka, išskiriami neatitikimai tarp finansinio ir mokestinio pelno bei pateikiamos pelno valdymo galimybės pasirenkant apskaitos politikos priemones. Antroje dalyje „Apmokestinamojo pelno apskaičiavimas Lietuvoje“ analizuojama akcinių bendrovių apmokestinamojo pelno apskaičiavimo tvarka, pateikiamos neapmokestinamosios pajamos, neleidžiami ir ribojamų dydžių leidžiami atskaitymai. Nagrinėjami galimi pelno mokesčio sumažinimo būdai bei metinė pelno... [toliau žr. visą tekstą] / Lithuania during several recent years has lost its leading position in Western Europe compared to calculation of taxable profit rules and income tax rate, but it is still one of leading countries, it keep up with Latvia and Estonia where also are developed one of the most attractive income tax systems in the European Union. In order to evaluate country’s attractiveness to foreign investors we need to evaluate calculation of taxable profit rules and review corporate income tax rate. The subject of this investigation is taxable profit. Purpose is to find out calculation of taxable profit rules. There are main tasks to achieve the purpose: 1) to investigate concept of profit and to give information about profit management; 2) to analyze calculation of taxable profit of Lithuanian stock companies; 3) to consider and compare Lithuanian, Latvian and Estonian calculation of taxable profit. This paper consists of three main parts. In the first part “Concept of profit and management”, is considered the profit concept, differences between taxable and accounting profit, also there is written about profit management opportunities choosing of accounting policy tools. In the second part “Calculation of taxable profit in Lithuania” is analyzed stock companies calculation of taxable profit and is introduced non-taxable income, not allowed and limited amount allowed deductions. Also there is written possibilities of reducing income tax and about profit tax declaration as well its purpose. The... [to full text]