Administration of flat blocks in Lithuania is a relevant issue. Recently on the initiative of the authorities’ flat block communities or their hired housekeeping companies started to take care of the management and upkeep of flat blocks. Management of flat blocks consists of many parts that must be performed by a company which maintains the building, so it has to administrate and store the data. Recently in Lithuania, especially in greater cities, more and more flat blocks are built, so the quantity of flat block communities increases automatically. The greater quantity of flat block communities has increased the demand to use that data effectively. Do flat block communities in Lithuania have and use special software for data administrating? Is this software available in the market? What kind of data is stored and administrated by flat block communities? In order to get an answer to these questions, the objectives of the project work were set as follows: * To investigate what kind of information is stored and administrated by the flat block communities; * To investigate what kind of software is currently used by the flat block communities; * To investigate which software products are available in the market and are they expedient in using them to administrate the data of flat block community; * To evaluate whether it is expedient to develop an information system which could help to administrate the data of flat block communities. After qualitative analysis it was concluded... [to full text]

TAX - LAW RELATIONS WITH THE COMMUNITY OF UNIT OWNERS ABSTRAKT OF WORK IN ENGLISH: The thesis deals with the detailed legal analysis of the owners of units created on the basis of the Act on Ownership of Housing and subsequently from January the 1st, 2014 created by the community of owners on the basis of the so-called new Civil Code. This was a large-scale recognition of private law that had an impact on public law and caused the necessary changes to financial, specifically tax laws and related procedural rules. The rights and obligations of the owners of units created by the Act on the Ownership of Housing in Connection with Recognized Private Law and their Coexistence with the Newly Developing Communities after January the 1st 2014 is the pivotal point of this work. The great part is devoted to tax impacts on the community as a legal entity and on natural and legal persons involved in the community, regardless of whether they are owners or administrators. Thesis has analysed report of administration and monetary advances of ownership of housing. Obligations and rights related to the accounting of advancements form a separate part. The basic tax obligations are discussed in connection with the ownership or the administration of one own self or entrusted property. Moreover, the author mention the...

本文約八萬餘字，共分七章二十五節： 第一章 緒論 第一節 研究動機與研究目的 第二節 研究範圍與限制 第三節 研究方法與資料來源 第四節 論文結論 第二章 財務狀況變動表之沿革 第一節 資金表之源起（１９０８∼１９３０） 第二節 資金表之發展（１９３０∼１９６０） 第三節 美國會計師協會之貢獻 第四節 我國編製財務狀況變動表之現況 第三章 財務狀況變動表之有用性 第一節 財務狀況變動表之使用 第二節 資金之觀念 第三節 資金表之基本目的 第四節 現金流量資訊之品質特性 第四章 現金流量資訊之報導 第一節 現金之重要性 第二節 企業現金流程 第三節 編製現金流量表 第四節 現金預算資訊 第五章 企業之償債能力及財務彈性資訊之報導 第一節 償債能力之靜態分析 第二節 償債能力之動態分析 第三節 財務彈性之評估 第四節 通貨膨脹之影響 第六章 學者飲研究及未來之改進方案 第一節 Loyd C•Heath 之研究 第二節 Hooper與Page之研究 第三節 FASB之研究 第七章 結論與建議 第一節 結論 第二節 建議 各章內容大綱如下： 第一章緒論。首先說明引發本研究之動機以及所欲達成之目的。其次界定本研究之範 圍，說明本研究所受之限制，及本研究之研究方法，資料來源。並對本論文之結構作 一概要性之陳述。 第二章財務狀況變動表之沿革。從資金表之源起、發展，至美國會計師協會發表有關 之權威意見，分別探討其角色、有用性等理論背景及有代表性之幾位學者之貢獻。並 對我國現行實務作一概要之說明與分析。 第三章財務狀況變動表之有用性。首先討論資金表對於使用者之重要性及其現存觀念 上之缺陷，其次則比較各種資金觀念並由財務會計之目的的觀點導出資金表之基本目 的，以對上述觀念上之缺陷提出基本之理論根據。 第四章現金流量資訊之報導。首先說明現金之重要性及企業之現金流程，其次則討論 如討編製現金流量表及提供現金預算之資訊以幫助使用人從事現金流程分析與財務預 測。 第五章企業之償債能力與財務彈性資訊之報導。首先說明償債能力之意義、重要性， 傳統上對企業償債能力之靜態分析方法並討論如何對企業之償債能力進行動態分析； 其次則討論財務彈性之意義、重要性，評估企業財務彈性時應考慮之因素及企業財務 彈性資訊之提供；最後討論在物價變動情形下，應考慮之其他因素及可能之報導方式 。 第六章學者之研究之未來之改進方案。討論學者有關之研究，並加以評估；最後則說 明FASB對此問題之研究及其最新提出之改進方案，並予以評述。 第七章結論與建議。將前述各章之研究內容作一彙述，並提出建議。