Klaipėdos universitetas

Audit activity is a variety of service industries, and cannot be developed independently of the major trends in this area. A strategicdirection in the development of audit is creation of the international market of auditing services with unified rules and standardsregulating audit, and creation of uniform quality criteria. This article examines the concept of quality audit service, analyzes themain problems of legislative and methodological character in the area of external and internal audit control in Latvia, and considersopportunities and ways of improvement based on international experience. The research results can be applied to construction anddevelopment of the systems of external and internal audit control, which will be providing the most reliable information about thestate of business of companies-customers, their performance and prospects for sustainable development. The financial stability ofa company, confirmed by the independent, objective opinion of an auditor, increases the growth of investments, the price of shares,improves the company’s reputation in the financial market and ultimately contributes to the stable development of a region.

The paper discusses the expression of childhood images in the creative works of three outstanding Lithuanian directors with different creative visions. Its aim is to explore and characterise some of the traits of childhood expression in the productions of Rimas Tuminas, Oskaras Koršunovas, and Eimuntas Nekrošius, as well as to discuss potential influences on the formation of their world outlooks and creative styles. The paper presents the key motiffs of childhood that made an impact on the development of the directorial concept and stylistic expression in one or another production. The author seeks to disclose the opportunities of artistic transformation of the events, impressions, or traumatic situations experienced in the childhood in the creative work of directors of different generations.

The Polish-Lithuanian conflict did not die down in the autumn of 1920 after the termination of bloody fighting, but instead persisted. However, from then on, the conflict continued mainly at the diplomatic level, in propaganda, and in the operations of the secret services: subversive and sabotage-related activities, propaganda-based subversion, disinformation and intelligence-related activities. On the Polish side, these activities were conducted by agencies of the Second Department of the General Staff (Central Headquarters) of the Polish army, and on the Lithuanian side by the Intelligence (Information) Department of the General Staff (Supreme Staff). A distinctive feature of Lithuanian intelligence directed against Poland was the substantial involvement of women, and using Lithuanians who were citizens of the Second Polish Republic doing their mandatory military service in the Polish army. The most costly victories over Polish intelligence were attributed to women agents of Lithuanian intelligence.

Modern comparative linguistics that is anthropologically oriented (as well as cognitive linguistics in general, as I have already mentioned in one of my previous publications [Vasko 2013, p. 3–8]), is characterized by the change of scientific view on the interpretation of word semantics which is of particular importance for etymology as a part of comparative historical linguistics and directs its study into the field of etymological analysis of the word in the unity of its meaning and form (semantic reconstruction). The development of cognitive and comparative linguistics involves research of the word etymological versions in a close contact with their cognitive perspective, particularly through the prism of the Conceptual Metaphor Theory by J. Lakoff.

Akademinė visuomenė jau yra įpratusi kiekvienais metais sulaukti kelių Lietuvoje publikuotų leidinių muzikinėmis temomis. Jų autoriai – ne tik muzikologai, bet ir pedagogai bei atlikėjai. Tačiau tokios gausos knygų, kurios išvydo dienos šviesą 2015 m., mažai kas tikėjosi. Tais metais pasirodė per dešimt solidžių monografijų: Algirdo Ambrazo „Julius Juzeliūnas: gyvenimo ir veiklos panorama, kūrybos įžvalgos“, Ryčio Ambrazevičiaus studija anglų kalba „Lietuvių tradicinės muzikos dermės: akustika, suvokimas ir kontekstai“, Liucijos Drąsutienės „Lietuvos fortepijono pedagogikos puslapiai. XX amžius“, Viktoro Gerulaičio „Ir kur benueičiau...“ (apie dainininką Virgilijų Noreiką), Donato Katkaus „Apie muzikos būtį“, Rūtos Stanevičiūtės „Modernumo lygtys: tarptautinė šiuolaikinės muzikos draugija ir muzikinio modernizmo sklaida Lietuvoje“, Daivos Šabasevičienės ir Rasos Vasinauskaitės „Muzika kaip teatras“ (apie kompozitorių Faustą Latėną), Danutės Petrauskaitės „Lietuvių muzikinė kultūra Jungtinėse Amerikos Valstijose 1870–1990. Tautinės tapatybės kontūrai“, Algirdo Vyžinto „Kultūros ir meno arimuose“ ir Regimanto Gudelio „Nuo dainų dienos iki tautos šventės“.

Straipsnyje pateikiamas tyrimas, kokios tradicijos ir šventės paplitusios Ukmergės krašto kultūros darbuotojų bendruomenėse XX a. pradžioje – XXI a. pirmojoje pusėje. Remiantis lauko tyrimų medžiaga, surinkta 2019 m. Ukmergėje, galima teigti, kad kultūros darbuotojai yra susiję tiek profesiniais, tiek socialiniais ryšiais. Sovietiniais metais populiariausios buvo valdžios palaikomos šventės, kultūros darbuotojų seminarai, jubiliejai, o nepriklausomybės laikotarpiu išpopuliarėjo susibūrimai atskiruose įstaigų kolektyvuose, dažniau švenčiamos Kalėdos, organizuojamos įvairios profesinės bei pramoginės išvykos. Geriausių darbuotojų apdovanojimo tradicija, prasidėjusi nuo sovietmečiu vykusių socialistinių lenktynių, tebetęsiama ir šiandien renkant geriausią kultūros darbuotoją.

In condition of global financial crisis companies and investors pay greater and greater attention to the reliability of financial records. An efficient system of internal control (ICS) contributes significantly to this effect. The aim of the research is to consolidate the international experience in the sphere of the development and regulation of the system of internal control, to assess the feasibility of its application to various Latvian enterprises, and to propose a conception and a model of realisation of ICS in medium and small companies. According to the author, there are two main obstacles to the application of the studied theories relevant to the field of internal control in Latvia. The first one is the insufficiency of legislative framework, intended only for listed companies, and the second one is a start-up phase of business development, when the owner and top management are often combined in one and the same person and, therefore, they may believe that all is under their control and there is no need to create a special system of control. The theoretical and methodological foundation of the research was derived from the study of a wide range of activities in the field of corporate management and internal control as well as provisions of regulatory and legislative acts defining the scope of requirements to ICS. In order to achieve the set aim, several objectives were realised: the regulation of ICS in the area of corporate legislation of the USA and the EU was analysed; the conceptual principles and existing models of internal control were summarised; the concept of development of the ICS for medium and small enterprises was formulated, and the necessity to introduce recommendations to the currently effective legislation of Latvia was substantiated.

The greatest achievement of technology, the Internet, not only changed the lifestyles of the world population, but also created unheard of before opportunities for learning and teaching foreign languages. The development of digital technology provided the important shift from the informational Web 1.0 to the social Web 2.0, which allows involving users in active communication and collaboration with each other. The number of social media websites keeps constantly increasing, which makes them available to learners all over the world. The estimated number of social network users worldwide is 1.79 bn. Students’ familiarity with online social media has been reported in this article. The opportunities for applying the Internet websites in active learning / teaching of languages depend to a great extent on what sites learners are accustomed to using and how often. The findings on the use of social media websites are obtained from the survey completed by two samples of students of Klaipeda University. The research reveals that learners use (constantly or often) Facebook, YouTube, Twitter, Google, and Wikipedia. However collaborative editing, social bookmarking, weblogs and conversational sites are never used or even not familiar. The data imply that it is essential to increase learners’ training in application of social sites. Some statistical correlations between the data for both samples have been found by using the Software Package for Social Sciences (SPSS). There is either 99 % or 95 % probability that an observed Pearson’s correlation coefficients are not a chance finding. It means that the findings might be applied beyond the studied samples.