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.
Journal:Tiltai
Volume 73, Issue 1 (2016), pp. 239–252
Abstract
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.
This article seeks to evaluate whether the fifth ideological filter presented in the Herman-Chomsky propaganda model in 1988 is detected when researching the activities of the online popular entertainment industry and its principles, and to what degree these activities contribute to the spread of prevailing political narratives in the West. The research investigates three popular online entertainment culture websites, whose content is evaluated based on the presence of prevailing Western narratives, and whether they are presented positively (approvingly) or negatively (disapprovingly). The results of the study reveal that although political narrative structures are detected while researching cultural content in popular online culture, they do not play a major role in the overall content, and the contribution to the spread of narratives depends on the editorial policies of the websites, and the forms of the published popular culture content.
Journal:Tiltai
Volume 66, Issue 1 (2014), pp. 237–248
Abstract
The article discloses main types of children’s interaction (“I”, “You”, “We”) and its meanings, emerging in natural environment as well as the type of pedagogical reconstructions, corresponding or not corresponding to these meanings. Using the method of conventionality and correspondence, it is orientated to the idea of respective education, defending the right of the child as a person and individual to remain unique in education. It is demonstrated how the educator can give a sense to this children’s opportunity, constantly communicating with the children’s world, interpreting education on the basis of suggestive egalitarianism ideas and implementing it as a child-adult dialogue.
Journal:Res Humanitariae
Volume 17, Issue 1 (2015): 1, pp. 236–242
Abstract
The article discusses the problem of spatial localization of Lithuanian literature and literature in general in the context of centre / periphery relations. The emphasis is laid upon the relative character of the concepts of centre and periphery, the fact which forestalls the formalistic or unconditional approach to the spatial existence of literature, when it is seen as isolated from historical, social and metaphysical implications of time. The author enters into polemics with postmodernistic treatment of culture and literature where hierarchic value system is no longer valid. He also proposes that modern culture is no longer literary-central and directs attention to the dramatic shifts in value-judgements and the consequences of the process.
The methodological approaches of determining of living standard in regions are presented in this article. Studies of living standardare complex, and in order to compare regions, multivariate statistical methods are suggested for use. Other approaches may specifyand clarify the regional features of living standard. The regional cost of living surveys in Lithuania studies are not prevalent, but themethodology can be adapted to the Lithuanian case.
The aim of the paper is to present general understanding of incorporation and to compare and contrast it in English and Lithuanian. Generally incorporated constructions are understood as constructions in which a verb and one of its arguments form a particularly tight unit. Incorporation is typical to many Siberian and North American language families. Although English and Lithuanian do not belong to them, some types of incorporation can be identified in their grammatical structure. The analysis is based on the evidence drawn from Jack London’s novel “White Fang” and its translation into the Lithuanian language. The paper analyses the cases of noun, preposition, and adjective incorporation.
Medias make impact on social environment – they influence individual interrelations, communication, approach to oneself and entire world, “insist” on certain stereotypes in different situations. They take active part in socialization of individuals. Socialization is perceived as a continuous lifelong process, in which values, standards, social state, roles and patterns of social behaviour are mastered. The article analyzes impact of media (social agents) in socialization processes of individuals.
The paper deals with the situation of entrepreneurship in three rural cross-border regions of Lithuania bordering on Kaliningrad Region and Poland, i.e. with Jurbarkas, Šilutė, and Vilkaviškis districts. The entrepreneurship factors in rural areas have been summarised, the outcomes of the research in the entrepreneurship factors of the rural areas of Lithuanian cross-border regions have been presented, and the factors impeding business development in the region have been named. In the contemporary society, the significance of the impact of entrepreneurship in economic, social, and psychological processes of the society development has been increasing. The direction of the society progress and the trajectory of its development is related to its members’ entrepreneurship abilities and opportunities. Individual’s entrepreneurship contributes to the perception and identification of the new opportunities of activity development, thus increasing the social welfare.
Straipsnyje nagrinėjama meno kūrinio motyvų analizės problema. Bandoma sujungti esamas motyvų analizės teorijos kryptis, taip pat – nubrėžti perspektyvias tolesnių tyrimų kryptis. Atskleisti pagrindiniai principai, kuriais literatūrinių kategorijų sistemoje grindžiamas terminas motyvas. Atlikus analizę, suformuoti kriterijai, pagal kuriuos galima atpažinti dominuojančius motyvus poezijoje.