PDF | The paper analyses the importance of behavioural finance theories in household decision-making process. Behavioural finance theories investigate emotional characteristics to explain Kognityvinės terapijos pagrindai [The Basics . gyventojų elgsenos teorijos tyrinėja rinkos dalyvių emocines. solutions. This handbook will help the students, studying finance management, to foster the Buckiūnienė O.() Finansų teorijos pagrindai. Vilniaus. Finansų pagrindai (FIN). Annotation. This is an introductory course in finance. Course objective is to provide students with the basic knowledge in finance.
|Published (Last):||18 August 2009|
|PDF File Size:||4.16 Mb|
|ePub File Size:||11.45 Mb|
|Price:||Free* [*Free Regsitration Required]|
Vilniaus Gedimino technikos universitetas.
Obtaining Digital Signature and Public-key Cryptosys- tems. OpenGL remote rendering, or using Chromium . President of the Lithuanian real estate association. Conversion projects impact for the country economy ISM Vadybos ir ekonomikos universiteto. The main advantage of deve. Socialiniai mokslai, fiinans ir Pocius ; I. Brewer ; A. Rutkauskas ; B.
verslo pagrindai pdf files
Poulsonas ; D. Bensonas ; E. Sukurta ir pritaikyta intelektinio kapitalo daugiakriterinio vertinimo metodologija. Norint tai nustatyti, reikia vadovautis bendraisiais apmokestinimo parindai. Grynasis nacionalinis produktas — tai BVP, minus tam tikro laikotarpio amortizaciniai atskaitymai. Standartinis nuokrypis yra absoliutusis rizikingumo matas. Standartinis nuokrypis yra statistinis dispersijos matas. Theoretical aspects of taxes and peculiarities of taxation.
Regularities and perspectives of labour market development. Decision making under risk and uncertainty. Projecting of competitive business. Opportunities for economic growth in contemporary global business impose particular requirements for projecting and development of economic, commercial and financial activities. Active changes in external business environment as well as intensive, innovative technological and managerial decisions require essential means to justify strategies of competitiveness and to teogijos their management.
The importance of competitiveness is emphasised the strategies documents of the European Union Europe: The problems of increase in competitiveness have been extensively discussed in scientific literature but these works allocate insufficient attention to management of competitiveness process and focus mainly on identification of factors of this process as well as on establishment of their impact.
Implementation of measures of the strategy for smart, sustainable and inclusive growth is possible only employing all the professional means of competitiveness assurance in an integrated way. Since the understanding of competitiveness includes various integration levels, the themes of scientific research are directed towards research on competitiveness of an enterprise, industry or the country.
Pagrrindai authors also point to the level of employees as to a very important level of competitiveness factor. Conducting the research at level of economic competitiveness, external and internal enterprise factors may be singled out.
State policy, labour market, demand, infrastructure, possibilities for business financing, technologies are seen as external factors and finances, whereas employees, management and client management are perceived as internal factors.
The themes of the research conducted by the author embrace both external and internal competitiveness, their evaluation and management. The focus of the research is on the aspects of labour market, finances and management.
Multi-dimensionality is characteristic of business competitiveness. However, the most essential conditions predetermining it occur at level of production factors. From the scientific point of view, the carried out studies are valuable in two aspects. On the one hand, the analysed themes revealed a more complete content of these processes; on the other hand, the pagrkndai principles of stochastic modelling were applied, which allowed for quantitative evaluations of factors of labour and capital markets and for choice of finajs scenarios for development of processes.
The sphere of research on labour market is linked to tax policy measures. Thus, the 26 interdependence of these spheres at level of macroeconomic processes may be evaluated and such tax policies, which promote competitive employment, may be designed.
Such issues have not been frequently conducted, whereas in Psgrindai this is the first research of such kind. The results of the research were used for development of the national security teirijos. One more scientific problem, which is analysed in the reviewed works, embraces themes of efficient management of financial and commercial processes.
Making of justified decisions in competitive business becomes of utmost importance. The applied methods for research on these processes allow for new high quality assessment not only of complex capital market but also of specific economic parameters employing modern mathematical models.
This research sphere also embraces the reviewed research works that target at business innovations and industry competitiveness. This theme has also been researched by a number of Lithuanian and foreign scientists: WBenson D. The research papers presented for the review focus on solutions to the above mentioned problems. The object of the research. Competitiveness and its management solutions.
The goal of the research. The main goal of the research is to investigate macro economic and business policy measures applying mathematical modelling and other methods and to use them for strategies of economic policy and business. The objectives of the research.
The completed scientific papers aim at the following objectives: Comparative analysis and generalisation of scientific literature scientific articles, monographs, scientific research studies, programmes and strategiesanalysis and generalisation of statistical data.
The novelty, theoretical and practical significance of the results are revealed through the following aspects: The conducted identification of parameters of the competitive labour market and their projecting create conditions for business development and economic growth and for national security avoiding threatening problems of employment.
The assessed research on impact of taxation system on teorimos labour market allows for more qualitative management of macro-economical parameters striving for harmony between fiscal policy and policy on labour market.
Statistics of labour and capital markets was collected and generalised, perspectives for development of processes of these markets were established. The content of essential financial and commercial decisions was identified and the system of methods for their qualitative assessment was prepared.
The multi-criteria methodology for evaluation of intellectual capital was created and adapted. The monographs, other research and methodological publications prepared on the basis the conducted research are used in the study process, for professional development and writing graduation papers and terijos theses.
Vytas Navickas EKONOMIKOS KONKURENCINGUMO VALDYMAS –
Having acquired the necessary qualification, a big number of people are unemployed and are not able to actively involve in production of commodities and development of services. Due to prevailing unemployment, skills and knowledge of highly qualified individuals remain unused, return is lost, though large public and individual resources have been invested into acquisition of such qualification.
Policy on taxes and social insurance contributions is an efficient means for regulation of unemployment and work efficiency. However, taxes and social insurance contributions belong to the sphere of economic relations, where such closely interrelated interests as public interest, that of employees and employers as well as state interests are generated.
The destroyed harmony existing in the system may result in new socially dangerous risks. The object of fundamental research in economics embraces the work-related income, cost of capital or formation of cost equilibrium. Evaluating changes in tax policy or considering a direct influence of these changes on determination of labour force or capital behaviour, complicated interaction processes emerge.
All this requires additional efforts striving for high quality evaluation of dependencies between changes in tax and contribution policy and consequences of these changes that are not easy to observe. This may be the reason why mathematical modelling of the aforesaid dependencies, as a significant means for quantitative cognitions, receives such a considerable attention in the scientific research in a big number of countries.
It should be pointed out that decisions in tax policy are frequently arrived at without serious consideration of consequences of such decisions. It frequently occurs that achievement of acceptable tax norms leads to additional financial or social loss.
The countries with higher intelligence of tax policy management allocate considerable attention to preliminary identification of the consequences of the aforesaid decisions. To achieve this goal, contemporary methods are applied that allows for evaluation of positive and negative outcomes of the consequences considering both the extent of consequences and probabilities for their occurrence.
Theoretical aspects of taxes and peculiarities of taxation Each state performs a number of various functions: The obligation of the 29 state is to carry out all these activities, whereof efficient and appropriate supply from private individuals cannot be ensured.
The gains from supply of such services and goods in value terms are hardly estimated. Interference of the state into public life is necessary though the extent of this state interference is debatable. Some citizens want to live more freely and they think that state regulation is too strong. More contradictory discussions are held about the involvement of the state into public economic life.
It is obvious that performance of state functions requires enormous financial pagribdai. Taxes have been known as one of the oldest and most important sources of public finances. At present, taxes are perceived as source of state revenues as well as a powerful economic measure in the hands of trorijos state.
Thus, taxes are necessary since they serve as foundation for economic and social existence. The most essential functions, whereof performance reveals the socio-economic role of taxes, are presented below: The fiscal treasury function embraces the formation of state budget revenues through the national taxation system.
The regulatory function is performed, when the state regulates allocation of resources in economy, promotes or limits certain economic activities and influences macroeconomic processes growth, inflation, employment through fnians system imposing new taxes, changing tax rates or taxation regulations, introducing tax exemptions, etc. All the taxes are levied taking into account certain taxation measures, which include tax elements subject, object, source, taxation unit, tax concessions, tax sum, form of taxation, method of tax determination.
Taxes of various kinds, which are imposed and implemented according to certain taxation principles, make up the national taxation system. It is formed considering the established objectives of taxation. These objectives may be different in various countries but the main one remains the same: Creating laws on taxes and implementing the national economic fimans, it is important to consider who will pay taxes, how and from which sources these taxes will be paid, what is pagrindal capacity of taxpayers, whether the tax burden will onerous, which will impede development of the national economy.
In order to answer the aforesaid questions, general taxation principles should be applied. Taxation system should ensure just and proportional tax distribution. Fair taxation is guaranteed, when each paggrindai pays taxes in accordance to their revenues. Taxation of a taxpayer should also consider the capacity of the tax object to pay. The principle of economic efficiency. Following this principle, taxes should not impede but promote the economy and all the related pagrindaj.