Bakalauro baigiamajame darbe yra analizuojamos neigiamos nedarbo pasekmės ekonominėje ir socialinėje srityje. Darbas susideda iš dviejų dalių. Teorinėje darbo dalyje nagrinėjami Lietuvos ir užsienio šalių autorių moksliniai straipsniai apie neigiamas nedarbo pasekmes įvairiems ekonominiams ir socialiniams rodikliams. Empirinėje darbo dalyje analizuojama 1998-2009 m. laikotarpio Lietuvos statistinė informacija apie nedarbo lygį ir tam tikrus ekonominius (bendrajį vidaus produktą, vidutinę metinę infliaciją, emigrantų skaičių, vidutinį mėnesinį Bruto darbo užmokestį, biudžeto pajamas iš gyventojų pajamų mokesčio, valdžios sektoriaus išlaidas, susijusias su nedarbu) ir socialinius (apsilankymų pas gydytojus, mirusiųjų nuo kraujotakos sistemos ligų ir savižudybių skaičių, skurdo rizikos lygį bei užregistruotų nusikaltimų skaičių) rodiklius. Taip pat, bandoma nustatyti, kuriems ekonominiams ir socialiniams rodikliams nedarbas turi neigiamą poveikį ir kuriuo laikotarpiu šis poveikis didžiausias - bendruoju, nedarbo mažėjimo ar didėjimo laikotarpiu. / In Bachelor‘s final work, the negative impacts of unemployment on economic and social areas are analysed. The work consists of 2 parts – theory and practice. In theoretic part Lithuania’s and foreign countries’ science articles about negative impacts of unemployment to economic and social areas are analysed. In Empiric part there are analyses of 1998-2009 years statistic information in Lithuania about unemployment levels and certain economic and social indicators like: (gross domestic product (GDP), inflation rate, emigrants, average monthly gross wage, budget income and expenditure, visits to physicians, deaths of diseases of the circulatory system, intentional self-harms, poverty, crimes). Also, try to determine which economic and social indicators, unemployment has a negative effect on the period and the maximum impact - the aggregate, decrease or increase in unemployment during the period.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

In August 2019, Prima-Sekunda is about to be introduced, a new classification system for the classification of pulpwood during surveying to industry. This new classification system should be more time and cost effective and at the same time offer the industries commodity volume with better quality. The purpose of this study was to compare if there was any difference in the economic outcome with the new Prima-Sekunda compared to today's classification system when measuring pulpwood. Based on the 95 piles measured, it appeared that today's classification system gives somewhat better paid than Prima-Sekunda due to the prices for Prima-Sekunda which are initially set slightly lower than today's pulpwood price. The introduction of Prima-Sekunda should be price neutral, which means that the prices for Prima-Sekunda as shown in the current study must be reasonably equal to the current pulpwood price for this goal to be materialized.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

A competição atual exige que cada vez mais as empresas possuam sistemáticas de gerenciamento que possibilitem atuar no controle e na redução dos desperdícios. Este trabalho avalia ferramentas de melhoria do resultado econômico, com foco particular no Gerenciamento Matricial de Despesas (GMD). Considerando que o GMD ainda é muito pouco explorado na literatura específica sobre melhoria do resultado econômico, o principal objetivo do trabalho é contribuir para a consolidação da base conceitual dessa ferramenta. Para isso, primeiramente foi realizada uma pesquisa teórica procurando avaliar o GMD relativamente ao Orçamento Base-Zero (OBZ) e ao Custeio-Alvo/Custeio Kaizen, de forma a entender suas características diferenciais em termos de melhoria do resultado econômico. Fez-se, também, a contextualização do GMD como uma das ferramentas de operacionalização do Orçamento Matricial (OM), juntamente com o Diagnóstico de Desempenho Operacional (DDO) e o Gerenciamento Matricial de Receitas (GMR). Em seguida, buscou-se identificar na literatura as principais etapas de implantação do GMD, as quais foram ajustadas a partir de uma pesquisa exploratória realizada em quatro empresas da região Sul do Brasil. A modelagem final proposta foi, então, aplicada parcialmente numa instituição da área da saúde. Começando pela avaliação dos ambientes interno e externo da empresa, preparou-se a base de dados contábil necessária à implantação do GMD, detalhando-a e analisando que tipo de indicador e de ação seria mais adequado para orientar a redução de custos. Todos estas etapas da aplicação parcial foram analisadas criticamente. / More and more current competition demands that companies have management systems which allow them to act in the control and waste reduction. This work evaluates enhancement tools of economic outcome with a particular focus on the Matrix Management of Expenses (MME). Considering that MME is still a little explored in the specific literature about enhancement tools of economic outcome, the main objective of this work is to contribute to the consolidation of the conceptual base of that tool. For this, a theoretical research was primarily done trying to evaluate the MME related to the Zero-Base Budget (ZBB) and to the Target Costing/ Kaizen Costing, in order to understand their differential characteristics in terms of the enhancement of the economic result. The MME contextualization was also done as one of the operationalization tools of the Matrix Budget (MB), together with the Diagnosis of Operational Performance (DOP) and the Matrix management of Revenues (MMR). Subsequently, it was attempted to identify in the literature the principal stages of MME implementation, which were adjusted from an exploratory research performed in four companies in the southern region of Brazil. Then the final modeling proposed was then partially applied, in a health unit institution. Beginning by the evaluation of the internal and external environments of the institution, a necessary accounting database was prepared for the implantation of the MME, detailing and analyzing what kind of indicator and of action would be more appropriate to guide cost reduction. All the stages of the partial application were analyzed critically.

This study examines the influence of religion on economic attitudes over time. To do this, it focuses on how the impact changes without camouflaging the effect of religious beliefs and practices. It partially adopts the approach by Guiso et al. (2003) to test the enduring importance of religion and then extended to capture its influence over time–using OLS and Panel regression models. An “Integrated Values Surveys 1981-2014” data set from both the World Values Survey (WVS) and the European Values Survey (EVS) is employed in the study, using the latest available waves. Over time, I find that religion remains significant and statistically correlated to the development of institutions favorable for economic growth. Although these effects vary across different religious denominations, however, none of them seems to be an impediment to the development of government institutions, and for the most part a free market economy. Further analysis reveals that religious belief, irrespective of service attendance, appears to be an important measure of religiosity, and excluding its effect from the study of religion seems to conceal much of its influence on people’s attitudes. Religious people tend to exhibit more positive economic attitudes than atheists, and these effects are virtually significant across categories, even if we focus on how they differ over time. However, religious people seem to be less concern about market competition but are more likely to support its fairness. For some religions, these effects tend to remain constant over time, while for others, there are significant changes across denominations. Another key observation is that conservative attitudes toward women for almost all religions tend to be weakening, moving one year in time, compared to the result reported by Guiso et al. (2003). But this effect is however opposite regarding women’s right to education and roles as housewives, where nearly all religions are becoming far more conservative over time. Perhaps not surprising also, all religions are becoming far more trustful of the government, the police, the army and the justice systems, although their attitudes toward strangers and people of other races seem to be moving in opposite direction. Therefore, contrary to conventional wisdom on the persistence of cultural traits on economic outcomes, this study provides one of the newest evidence that religious values and preferences are susceptible to changes over time, and that these effects are observable between generations, moving 33 years up, from 1981 to 2014. / Master's Thesis