I n this master’s research project, there are defined long-term asset management (usage, accounting) problems, analysed and systematized aspects of theoretical and practical long-term asset management using laws and principles of Republic of Lithuania and opinions of Lithuanian and foreign authors. Moreover, there was analysed classification, purchasing, tariffing and pricing of long-term material asset in accounting and reparation, selling, transcription accounting using the example of JSC “Flamega”. In this paper there is given an analysis of long-term material asset composition, structure and dynamics. In addition, there are given calculations of long-term material asset profitability, net profitability, turnover, receptivity, renovation and others indicators and given their forecast for coming period. Hypothesized opinions of various authors were proved out, because results of research did not let identify bigger problems of long-term material asset management that affected success and work results improvement of analysed company.

Pirmojoje darbo dalyje, remiantis įvairių autorių nuomone, yra pateikiama mokslinė medžiaga apie konkurencines strategijas, jų ypatumus ir taikymą. Antrojoje dalyje apžvelgiami tyrimai, susiję su konkurencinių strategijų naudojimu nekilnojamojo turto rinkoje, atlikti užsienyje ir Lietuvoje. Trečiojoje darbo dalyje pristatomi Kauno nekilnojamojo turto įmonių konkurencinių strategijų tyrimo metodai ir tyrimo rezultatai. / Practical and theoretical knowledge gained during studies period are used to write this work, which is called “Competitive Strategies of Real-Estate Companies’ ”. The purpose of work is to find out what competitive strategies are used by the real estate companies’. The first part of the work presents theoretical aspects of competitive strategies, including corporate competitive strategies, also other competitive strategies of companies’ such as competitive strategies of companies‘ by the part of market they take. In the second part of the work there is represented results of previous research, where variuos authors analyse competition and competitive strategies in real estate market. The third section shows the way, how the research was organised, presents methods of research and also there you can find practical information (findings of research) about the competition and competitive strategies, that are used of real estate companies operating in the market of Kaunas. The last section represents conclusions of the work, which shows that diferentiation strategy is the most dominating competitive strategy in the market of real estate in Kaunas. The size of the work is 60 leaves, there are represented 3 tables and 16 pictures. Key words: Real-Estate, competitive strategies.

This dissertation is the first study in Lithuania to analyse Lithuanian trust of property law. Up to now, no one in legal studies has made any complex academic attempt to examine the genesis of property trust law, to discuss the characteristics of subjects and objects of this property trust law or to identify the most commonly occurring problems. There has been neither any thorough academic study concerning the sub-institutions of property trust law, i.e. the right to hold public property or private property in trust. The aim of the research is to comprehensively and systematically analyse, using foreign examples for comparison, the Lithuanian property trust law model, studying the aforementioned property law both as a coherent institution and as an amalgamation of two legal institutions intended for realisation of public and private ownership respectively. The dissertation also aims to reveal certain theoretical and practical issues and deficiencies in the regulation of property trust law in Lithuania, suggesting ways of filling gaps in Lithuanian law on both public and private property trust cases. / Ši disertacija yra pirmasis tyrimas Lietuvoje, analizuojantis Lietuvos turto patikėjimo teisę. Lietuvos teisės moksle iki šiol nebuvo nei vieno kompleksinio mokslinio bandymo, tirti turto patikėjimo teisės prigimtį, aptarti šios daiktinės teisės objektus, subjektų ypatumus, įvardinti dažniausiai pasitaikančias problemas. Nėra išsamių mokslinių tyrimų ir dėl turto patikėjimo teisės atskirų subinstitutų, t. y. dėl viešojo bei privataus turto patikėjimo teisės. Šio tyrimo tikslas yra išsamiai ir sistemiškai, remiantis užsienio teisės patirtimi, išanalizuoti Lietuvos turto patikėjimo teisės modelį, tiriant minėtą daiktinę tiek kaip vientisą institutą, tiek kaip dviejų teisinių institutų, skirtų viešosios bei privačios nuosavybės įgyvendinimui, samplaiką, atskleidžiant teorines bei praktines turto patikėjimo teisės reglamentavimo Lietuvoje problemas ir trūkumus, pasiūlant teisinio reglamentavimo spragų užpildymo būdus tiek viešojo, tiek privataus turto patikėjimo teisės atvejams.

Temos aktualumas. Pagrindinis informacijos šaltinis, vertinant įmonių finansinę būklę, yra finansinių ataskaitų rinkinys, o pagrindinė jo ataskaita minėtam tikslui pasiekti – balansas. Tai yra lyg kertinis akmuo, norint įmonei pritraukti naujus investuotojus, partnerius bei klientus. Kadangi balansas yra vienas svarbiausių apskaitos sistemos elementų, jam visais laikais ir visose šalyse skiriama daug dėmesio. Tuo tikslu, kad būtų galima vertinti įmonių finansinę būklę, remiantis balanso duomenimis, kuriami bei tikslinami standartai tiek tarptautiniu, tiek nacionaliniu lygmeniu, kuriamos įvairios metodikos bei vertinimo kriterijai. Tačiau tiek ir visas finansinių ataskaitų rinkinys, tiek ir viena jo sudedamųjų dalių, t.y. balansas, kol kas nėra pakankamai informatyvūs. Kadangi rinkos ekonomika sėkmingai funkcionuoja tik tada, kai ji disponuoja išsamia informacija, todėl ataskaitas būtina tobulinti. Tyrimo objektas – balanso ataskaita. Šio darbo tikslas – atskleisti balanso informacijos formavimo aspektus bei jo tobulinimo galimybes. Šiam tikslui pasiekti iškelti šie svarbiausi uždaviniai: 1. Atskleisti balanso esmę bei jo informacijos formavimo teorinius aspektus; 2. Palyginti reikalavimus balanso sudarymui; 3. Palyginti Lietuvos balanso pavyzdinę formą su pasirinktų užsienio šalių balansų pavyzdinėmis formomis; 4. Išnagrinėti Lietuvos įmonių istorinę patirtį sudarant balansus; 5. Pateikti balanso ataskaitos tobulinimo galimybes bei patobulintą balanso modelį. Darbo struktūra... [toliau žr. visą tekstą] / Relevance of the topic. The main source of information for assessing a company's financial condition is a set of financial statements and the report said its main goal - balance. This is like the cornerstone of the company to attract new investors, partners and customers. Since balance is one of the most important elements of the accounting system, it is at all times and in all countries receive much attention. To that end, in order to assess the companies' financial condition, with refereces to the balance sheet data, are developed and revised the standards international and national level, are created various methods and evaluation criteria. However, both, and any set of financial statements, as well as one of its components, ie balance, there is not enough information. Since the successful functioning of the market economy only when it possesses a comprehensive information, so reports should be improved. The object of research - the balance sheet. The aim - to highlight the aspects of making the balance sheet and its improvement opportunities. Working to achieve the following tasks: 1. To reveal the essence of the balance and its formation theoretical aspects; 2. Compare the balance of the agreement. 3. Compare Lithuanian balance form for the selected sample of foreign balances forms. 4. Explore the historical experience of Lithuanian businesses through the balance sheets. 5. Provide balance sheets development opportunities and an improved balance model. Structure. The... [to full text]

Lietuva kaip ir daugelis Europos valstybių savo naujajame CK įgyvendino pliuralistinę civilinių santykių objektų doktriną priskirdamas prie jų turtines teises. Šiame darbe analizuojamas specifinis teisių perleidimo sandoris – paveldėjimo teisių pirkimo – pardavimo sutartis. Šio sandorio probleminės sritys yra šios: paveldėjimo teisių perleidimo ribos, atsakomybė už palikėjo skolas, įpėdinio statuso perleidimas, dalies paveldėjimo teisių perleidimas, dokumentai, kurių pagrindu patvirtinama paveldėjimo teisių įgijėjo nuosavybė, taip pat aptariamos prielaidos vertinti šią sutartį kaip turinčią rizikos elementą. Pati paveldėjimo teisių pirkimo – pardavimo sutartis labai palengvina įpėdinio padėtį šių teisių disponavimo atžvilgiu. Tačiau ji retai taikoma dėl per mažo jos analizavimo teisinėje praktikoje. Darbe išreiškiama nuomonė, kad paveldėjimo teisių pirkimo-pardavimo sutartimi yra perleidžiama palikimą priėmusio įpėdinio subjektinė turtinė teisė, kurios objektas – paveldėjimo teisės arba kitaip – palikimas, kaip turtinis kompleksas, suprantamas kaip vientisa teisių ir pareigų visuma, pripažįstama nematerialiu turtu, kuris gali būti perleistas iki paveldėjimo teisės liudijimo išdavimo. Taip pat didelę reikšmę turi paliko priėmimo būdas, nuo kurio priklauso ir paveldėjimo teisių pirkėjo atsakomybė už palikėjo skolas. Darbe kritiškai vertinama besiformuojanti Lietuvos teismų praktika, nepripažįstanti galimybės perleisti įpėdiniui priklausančių paveldėjimo teisių dalies, ar... [toliau žr. visą tekstą] / Lithuania as well as many European countries has implemented in the new civil code the pluralistic civil relations of objects to the doctrine of assigning property rights. This paper analyzes the specific assignment transaction - sale and purchase agreement of succession rights. The transaction problem areas are the following: limits of the transfer of succession rights, responsibility for the debts of the deceased, sale of status of the successor, documents which confirms the property rights for the purchaser of succsession rights, also discussed the assumptions to assess the agreement as having the element of risk. The same sale and purchase agreement of succession rights makes it easy for the successor position in respect of the disposition of those rights. However, it is rarely applied due to lack of analysis of its legal practice. The paper expressed the view that the successor rights of the sale and purchase agreement of succession rights is transferred to the heir to the legacy which has adopted a subjective property right, the object - the right of successor - legacy as property complexes, seen as an integrated set of rights and obligations, recognized as an intangible asset that can be transferred to the right of succession certificate. It is also very important for left-making process, which depends on the successor rights of the buyer's responsibility for the debts of the deceased. The paper criticizes the nascent Lithuanian case law that does not recognize the... [to full text]

Lietuvos nekilnojamojo turto kadastro ir registro sistema apima visas šalies administracines teritorijas. Nekilnojamojo turto registro duomenų banke sukaupti išsamūs duomenys apie nekilnojamojo turto objektus, įskaitant žemę, pastatus, patalpas, butus ir infrastruktūrą. Taip pat banke saugomi duomenys apie teisinį nekilnojamojo turto objektų valdymą, apsunkinimus, servitutus, teisinius faktus ir hipoteką. Taip apsaugomos piliečių nuosavybės teisės į nekilnojamąjį turtą. Ši Nekilnojamojo turto kadastro ir registro sistema yra gana efektyvi. Ji atvira, orientuota į visuomenę bei paremta daugiatikslio pritaikymo koncepcija. Atliekant tiriamąjį darbą buvo nagrinėjami įregistruotų gyvenamųjų namų ir sodo namelių skaičius bei jų ryšys su namų valdų ir sodo sklypų skaičiumi bei įregistruotų gyvenamųjų namų ir kitos paskirties pastatų skaičius ir tankumas 2004 m. – 2005 m. Pastebėta, kad Lietuvoje per nagrinėjamąjį laikotarpį daugiausia įregistruota gyvenamosios paskirties pastatų. Per dvejus metus šis skaičius buvo beveik 22000 pastatų. Labai lėtai buvo registruojami sodo nameliai. 2005 m. net 81 procentas sodų sklypų neturi įregistruotų sodų namelių. Tokią situaciją įtakoja daug priežasčių, pavyzdžiui, sodo namelis naudojamas, kaip gyvenamasis namas ir pan. / Real estate cadastre and register system developed in all country‘s administrative territories. In real estate register data bank is concentrate exhaustive data in real estate objects, including land, buildings, lodgings, flats and infrastructure. Also there are saved data about relations governed by law in real estate objects control, difficulties, servitudes, facts in law, hypothec. In that way, citizen properties rights to real estate are protect. Real estate cadastre and register system is effective in Lithuania. It is orientated to public and supported purpose of adaptation conception. In the research work analyzed registered houses and garden-houses numbers and connection between property and gardens-plots numbers plots. Other searching object was house and other purpose buildings number and density. All researches carry out in the year 2004-2005. In analyzed period was noticed, that the most registered was purpose of house buildings. This number of registered objects was almost 22,000 house buildings. In the mean time registration of garden-houses was very slow. Even 81 percentages of garden–plots was without registered garden-houses in the year 2005. Such situation was influence by many reasons. For example garden-houses is already used as house building.

The topic of this Master’s thesis is the Lithuanian real estate market and its influence on the country’s economy. The paper elaborates problematic issues of the real estate market: sudden changes, price and demand surges and decrease in supply; as well as influence of such factors as artificial inflation of prices on the future of the economy and potential threats to the welfare of the citizens. The author also advises on making investments and engaging in the real estate market or choosing a personal housing in the context of current sudden changes of the market and prices. A lot of attention is paid to the housing loans, as improvement of conditions for receiving such a loan increases the number of people taking loans and, therefore, increases the demand for real estate, consumer goods and household appliances; increased consumption stimulates growth of the GDP and general economic development.

Final work of the master studies consists from 122 pages, 20 pictures, 11 tables, 77 literature sources, and 10 annexes. The work is written in Lithuanian. KEY WORDS: long-term tangible assets, accounting, purchase costs, depreciation, repairs. Object of the study-long-term tangible assets. Research subject -Long-term tangible assets accounting methods. Aim of the research – after methods of accounting of long term-tangible assets analysis to establish accounting problems and to present recommendations for methods improvement. Tasks: o after conception of long-term assets and it’s classification analysis to present the definition of long-term tangible assets and to expose it’s classification importance; o after analysis of scientific economic literature, acts regulating accounting of long-term tangible assets and accounting standards, to establish accounting of long-term tangible assets methods problems and to present how to solve the problems; o after investigation of long-term tangible assets accounting methods solution problems practical validity , to present proposals for long-term tangible assets accounting methods improvement. The research methods are monographic, observation, data systematize and work up, logical analysis and synthesis, comparable analysis and graphic. After analysis of economic literature, scientific works, publications, international and national accounting standards, Republic of Lithuania laws and other normative acts cleared up the problems of... [to full text]

This master‘s final paper formulates theoretical and practical features of the real estate management of educational institutions. Comprehensive school networks, buildings, and state of hygiene is analysed. A lot of attention is payed to the analyses of Lieporiai and „Saulėtekis“ high schools, their real estate and property management, as well as the advantages and disadvantages of the state of the school buildings themselves. During the research the opinion of students about the state of the buildings was studied. Acknowledged hypothesis is that the real estate management of the educational institutions and their differences depend on the educational institutions themselves (on their popularity, initiative).

Magistriniame darbe analizuojama Europos Sąjungos šalių nekilnojamojo turto mokestinė sistema, siekiant numatyti šio mokesčio tobulinimo kryptis Lietuvoje. Lietuvos nekilnojamojo turto mokesčio sistema yra kūrimosi cikle, todėl nėra pritaikyta kiekvienam regionui kaip daugelyje Europos Sąjungos šalių. Tačiau daugelyje ES šalių, o ypatingai Lietuvoje įteisinta daug nekilnojamojo turto mokesčių lengvatų, kurios sudaro sąlygas korupcijai bei šešėlinei ekonomikai, o kartu iškreipia Mokesčių etikos kodekso taisykles. Tad norint skatinti smulkų ir vidutinį verslą, svarbu nustatant tarifus bei parenkant vertinimo metodiką atsižvelgti į regioninius ypatumus. Dabartinis pasirinktas turto vertinimo metodas, masinis turto vertinimas, neturi tokio efektyvumo, kaip buvo tikimąsi. Metodas ne tik, kad neišsprendė anksčiau buvusių problemų, bet sudarė prielaidas naujoms. Esant tokiai situacijai, tikslingiau būtų taikyti nekilnojamojo turto mokestį, susietą su žemės verte, apie kurio taikymą svarsto daugelis ES šalių. / The purpose of master work is to analyse the current situation of the real estate taxing system in the European Union countries and provide the perfect ways for this tax in Lithuania. The real estate tax system in Lithuania is on the creation cycle, so it doesn‘t adjust to each region as in many European Union countries. However in many EU countries, and especially in Lithuania are validate many privileges of the real estate tax, which make a reserve of the corruption and the black economy and also it twist the rules of the Taxes ethical codex. On purpose to stimulate a small and medium enterprises, it‘s very important estimate the rates and the value method regard to regional peculiarity. The current value method of the real estate, massive appraisal, doesn‘t have such efficiency, how was expected. The method doesn‘t crack the latest problems but made presumptions to new. In that case it would be advisable to practise the real estate tax, which is relate with the land value, about what consider many EU countries. The real estate tax impact not only laws or real estate value, but also taxing policy of the local government. From the local government chosen policy depends concatenations between authority and enterprisers, to manage motivate this tax incomes resorting for towns image and together for raising investment. To make the real estate system working in maximal function, it‘s necessary all named elements of jus base constantly development.