Nežinomi senieji lietuvių raštai ir rašytojai

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A History of Materials and Technologies Development

The purpose of the book is to provide the students with the text that presents an introductory knowledge about the development of materials and technologies and includes the most commonly available information on human development. The idea of the publication has been generated referring to the materials taken from the organic and non-organic evolution of nature. The suggested texts might be found a purposeful tool for the University students proceeding with studying engineering due to the fact that all subjects in this particular field more or less have to cover the history and development of the studied object. It is expected that studying different materials and technologies will help the students with a better understanding of driving forces, positive and negative consequences of technological development, etc

Application of Qualitative Characteristics to Evaluate Misstatements in Financial Statements: Evidence from Factual Audit Data

The auditor should use qualitative characteristics, which describe the essence of misstatement, while assessing identified misstatements. Final decision depends on the professional judgment made by the auditor, however, auditors may make erroneous decisions or be biased. Previous theoretical research highlighted problems with the application of qualitative characteristics. However, factual audit data is confidential and usually not available for researchers to examine, therefore previous research mostly relied on surveys or experiments and there is little evidence on how auditors behave during real audits (rather than simulations). One audit company agreed to provide us with factual data for this research. The aim of the research is to examine the application of primary qualitative characteristics based on factual audit data. During the research, the audits performed in one Lithuanian audit company for the financial years 2019–2020 were examined as well as summarized official (publicly available) data about audit companies in Lithuania and audits performed by them for 2018–2020 financial years were examined. Firstly, most important primary qualitative characteristics, as well as secondary commonly used characteristics, were singled out. Our further investigation, based on received 2019–2020 factual audit data revealed that some auditors still do not apply primary qualitative characteristics in all cases. Even though we investigated one company and we cannot directly extrapolate results for the whole audit market, but our results are in line with the official and publicly available information about audit companies in Lithuania. Thus, we conclude that our results partly reflect truthful view of factual behavior of audit companies in Lithuania. These results also confirm theoretical research that qualitative characteristics are not sufficiently appreciated

Mahatma Gandis ir Vydūnas

There is much in common between the prominent Indian public and political figure, the leader of the national liberation movement Mahatma Gandhi (1869- 1948) and the distinguished Lithuanian cultural worker in Eastern Prussia Vydūnas (1868-1953). They lived and worked at much the same time and in nearly analogous conditions. India suffered the yoke of English colonizers, whereas Lithuanians were subject to intensive germanization. Analogous political conditions and the same philosophical source – the ancient Indian philosophy have formed nearly identical philosophical views and social activity principles of Gandhi and Vydūnas. Both in social activity and private life they were guided by the following principles: the fate of a man, nation and all mankind depends on the perfection of ethics and man's spiritual world. The principle method of their struggle: passive resistance.Straipsnyje aptariamos ir palyginamos Rytų Prūsijos lietuvių kultūros veikėjo, rašytojo, filosofo Vydūno (1868–1953) ir Indijos visuomeninio politinio veikėjo, nacionalinio išsivadavimo judėjimo lyderio Mahatmos Gandžio (1869–1948) filosofinės pažiūros ir visuomeninė veikla. Teigiama, kad abu jie gyveno ir dirbo beveik tuo pačiu metu ir analogiškomis aplinkybėmis. Indija buvo pavergta anglų kolonizatorių, o Rytų Prūsijos lietuvius slėgė intensyvi germanizacija. Šios sąlygos ir bendras filosofinių pažiūrų šaltinis – senovės indų filosofija – suformulavo beveik vienodas jų filosofines pažiūras ir visuomeninės veiklos principus. Jie rėmėsi nuostata, kad žmogaus, tautos ir visos žmonijos likimas priklauso nuo moralinių principų laikymosi, nuo žmogaus dvasinio pasaulio. Vydūnas ir Mahatma Gandis pabrėžė individualybės, jos tobulumo svarbą, nuo kurios priklauso jos santykis su pasauliu, su visur esančia dievybe. Pastebima, kad abu aptariamieji veikėjai taikė pasyvų pasipriešinimą kaip pagrindinį kovos metodą

Informacijos apie įmonę iškraipymo būdai ir padariniai

Straipsnyje nagrinėjami išorės ir vidaus veiksniai, kurie gal turėti įtakos informacijai apie įmonės finansinę būklę ir veiklos rezultatus iškraipyti. Apžvelgiami duomenų apie turtą, įsipareigojimus, pajamas, sąnaudas, pelną iškraipymo būdai. Išryškinama infliacijos įtaka pateiktų duomenų objektyvumui ir tyčinio duomenų iškraipymo pavojai.Remiantis duomenimis apie Lietuvoje tiriamų baudžiamųjų bylų pobūdį, Finansinių nusikaltimų tyrimo tarnybos darbo ataskaitomis ir bankrotų statistika mėginama įvertinti nagrinėjamos problemos mastą ir padarinius.Pagrindiniai žodžiai: finansinės ataskaitos, ekonominė informacija, informacija apie įmonę, informacijos iškraipymas, įsipareigojimai, pajamos, sąnaudos, pelnas, iškraipymo būdai.Ways and consequences of information fraud about an enterpriseVaclovas Lakis SummaryIn today’s global world, every legal entity is entitled to get a reliable information about other companies if their relationship is based on finance, production, cooperation, trade, etc. Usually, everybody believes that the situation in the company they are interested in will be under constant improvement and will never get worse. However, in the real world, a company’s financial status and its performance results for different reasons can fluctuate. In turn, such negative consequences can influence a company’s performance and make a negative impact on managers, because investors, creditors and partners hardly tolerate them. Companies experiencing a constant pressure try in permissible ways to depict the company’s activity as being stable and reliable. This is done using permissible standards but an inappropriate combination of means which distort the company’s performance and financial state. Moreover, sometimes information is mispresented and distorted to such extent that a correct information about the company’s assets and activity is impossible.Conscious distortions are most dangerous for legal entities when documents are a fraud, the enterprise’s performance and activities undergo distortion too, and registered data presented in financial statements and accountancy do not depict the real situation.The value of a company’s assets and liabilities provides good possibilities to cover all the debts owed to creditors and to continue the company’s performance. The value of fixed assets can be distorted, if the depreciation was not estimated at all or the calculation was done wrongly.In accountancy, if the depreciation value is presented as being smaller, it means that the cost price decreases and the profit increases. Sometimes, because of the maintenance and reconstruction of the fixed assets, their quality did not improve, or the usage did not prolong; it means that the expenses increase the cost price of the current period. In order to improve the company’s image, the value of fixed assets is increased by the amount of incurred expenses. It means that in a certain period of time the profit increases and in other periods decreases without a real ground because of the increased depreciation of assets. There are cases when fixed assets must be adjusted. If this is not done, the information about the company’s performance is incorrect.Company’s liabilities can be concealed if the classification does not correspond to a true picture, if the invoices and guarantees are not provided, if the real debt value is not given and can increase because of interest or fine. The amount of revenue and expenditure makes an impact on the company’s profit, so the company tries to show an increase of revenues and a decrease of expenditure. Consequently, if the company wants to show a decrease of profit, the situation is inverse. The amount of revenues can be distorted by manipulating with the company’s transactions.The amount of expenditure is decreased intentionally either directly or indirectly changing the terms of time. Moreover, profit can be distorted too, if transactions with other companies do not depict the real picture; as a result, the price of fixed and current assets is much bigger than the market price. The assets acquired by the third party are sold at the market price, i.e. experiencing great losses. If the financial statements depicting the value of assets which are bought and sold are consolidated, the following step is elimination of transactions from the consolidated financial statements of different enterprises.Using the distorted information about a company, other legal and physical entities make erroneous decisions. Losses due to such decisions made on the basis of distorted financial statements are very big. Very often such distortions lead to bankruptcies. In the period from 1993 to 2007, the value of the companies that underwent or were on the verge of bankruptcy was 6421,42 million Lt and the debt to creditors 9216,80 million Lt

Formulavimo poveikis vertinant įvykių laiką

It has been established that for choice of alternatives not only the information characterising such alternatives is important, but the manner of its presentation as well. Therefore, the question is whether a similar anchoring effect occurs in other fields of estimation. Since in the course of research it has been established that the precision of estimation of event occurrence time varies due to minor changes in inquiry methods, e.g. increase or reduction of the frequency of forward or backward telescoping, therefore the anchoring effect is presumable in the field of time estimation. Sixty undergraduate students participated in the study. The objective of this study is to determine whether the manner of time-span description influences estimations of the people involved in the experiment when they are to reply whether an event occurred within a certain interval of time. The study tested the hypothesis stating that when an instruction indicates a date of the lower limit of an interval, the subjects will be more precise in estimation whether the event occurred within the certain time-span than that specifying no date whatsoever – just putting a question whether the event took place within a certain interval of time, suppose, within the last halfyear. The experiment carried out was a between-group one. The first group was given the lower limit of an interval, while the second one was given none. Both groups were given time-spans of the same duration.  The study data proved the above-mentioned hypothesis. The group that was given the date of the lower limit of the interval made less mistakes (t58 = 4.084; p = 0.000). The study analysed the mistakes occurring due to the forward telescoping only. The impact of the intervals characterisation manner upon the number of mistakes is average (rpb = 0.42). From the point of view of classical rationality, it should be expected that both groups will make approximately the same number of mistakes, however, it has not happened, therefore it will be observed that the principle of invariance has been violated. The previous study (Gaskel et al., 2000; Loftus and Marburger, 1983) has established that when people are to estimate whether the event occurred before or after an event relevant for them, the number of mistakes is less than in the cases, where such relevant event is not indicated. The relevant events become landmarks, the time of occurrence whereof is the point of comparison to the time of other events occurrence. Further to the data of our study, undistinguished dates become the landmarks. Tyrimas yra skirtas nustatyti, ar laiko trukmės nusakymo pobūdis veikia žmonių įvykio laiko vertinimus. Buvo tikrinama hipotezė, kad instrukcijoje nurodžius apatinę laiko tarpo ribą data, tiriamieji tiksliau pasako, ar įvykis atsitiko tuo laikotarpiu, negu tokios datos nenurodžius, o tiesiog paklausus, ar įvykis atsitiko tam tikru laiku, pavyzdžiui, paskutinį pusmetį. Tyrimo duomenys hipotezę patvirtino. Grupė, kuriai apatinė laiko tarpo riba buvo nurodyta data, padarė mažiau klaidų (t58 = 4,084; p = 0,000; rpb = 0,42). Data, žyminti apatinę laiko tarpo ribą, tampa orientyru, padidinančiu laiko nustatymo tikslumą. Žmonės pažeidžia invariantiškumo principą nurodydami, ar įvykis atsitiko tam tikru laikotarpiu

Instrukcijoje numatyto atsakymo tipo įtaka formulavimo poveikiui

According to classical rationality presumptions the preferences should not be dependent on the response type and on the description of the problem in gain and loss terms. However, the data of empirical research often negate the invariance presumptions of both the procedure and the description. The examples of such negalion could be preference reversal and the framing effect. The main purpose of the research was determining whether the framing effect manifests itself after presenting not only choise but also numerical estimation task. The research subjects were given a task, which is very similar to Asian disease problem according to its logical structure, the only difference that it was economic to its content. It was mentioned in the task there was a danger of losing equipment and work places.There was a hypothesis presented that the framing effect will be determined only when the research subjects are given the choice but not the numerical estimation task. The hypothesis was confirmed by the research data. When the estimation task was presented, most research subjects appreciated more the risky alternative, irrespective how the task was formulated. It is very likely that the reason for such results could not have been accidental guessing. According to the research data, the guessing hypothesis could be rejected with marginal significance level (p = 0,053). Since the estimations of the research subjects were not dependent on the task formulation characteristics, there is no basis to assume that the preferences of the research subjects were determined by high referente point. It is most likely that the necessity to estimame the attractiveness of the alternatives in quantitative indicators made the research subjects do a more detailed analysis of the tasks, and compare the magnitude and the likelihood of gain and loss. Under these circumstances the emphasis of the gain or loss already did not have any influence on the responses of the research subjects. After evaluating all the consequences, the research subjects gave higher score to the risky strategy because it gave a chance to avoid potential losies.There should be the demand for the detailed analysis of problems. When the choice task is presented, differently from the numerical estimation task, the research subjects do not have such a need. One cannot postulate universal rationality standards that are not dependant on the structures of the task.Pagal klasikinio racionalumo prielaidas, preferencijos neturi priklausyti nuo atsakymo tipo ir nuo problemos apibūdinimo išlošimo ar pralošimo terminais. Tačiau empirinių tyrimų duomenys dažnai paneigia ir procedūros, ir aprašymo invariantiškumo prielaidas. Tokio paneigimo pavyzdžiai yra preferencijų apgręžimas ir formulavimo poveikis. Pagrindinis tyrimo tikslas buvo nustatyti, ar formulavimo poveikis pasireiškia pateikus ne tik pasirinkimo, bet ir dydžio įvertinimo užduotį. Tiriamiesiems buvo pateikta užduotis, logine struktūra panaši į Azijos ligos problemą, tiktai ekonominio turinio. Joje buvo minima, kad gresia įrenginių ir darbo vietų praradimas.Buvo iškelta hipotezė, kad formulavimo poveikis bus nustatytas tik pateikus tiriamiesiems pasirinkimo, o ne dydžio įvertinimo užduotį. Tyrimo duomenys šią hipotezę patvirtino. Pateikus dydžio įvertinimo užduotį dauguma tiriamųjų labiau vertino rizikingą alternatyvą, neatsižvelgdami į tai, kaip buvo suformuluota užduotis. Labai tikėtina, kad tokių rezultatų priežastis negalėjo būti atsitiktinis spėjimas. Pagal tyrimo duomenis spėjimo hipotezę, nors ir ribiniu riekšmingumu (p = 0,053), galima atmesti. Kadangi tiriamųjų vertinimai nepriklausė nuo užduočių formulavimo ypatybių, nėra pagrindo manyti, kad tiriamųjų preferencijas lėmė aukštas atskaitos taškas. Labiausiai tikėtina, kad būtinybė vertinti alternatyvų patrauklumą kiekybiniais rodikliais privertė tiriamuosius įvairiapusiškiau analizuoti užduotis, palyginti išlošimų ir pralošimų dydį bei tikimybes. Šiomis sąlygomis sėkmės ar nesėkmės pabrėžimas jau neturėjo įtakos tiriamųjų atsakymams. Įvertinę visus padarinius tiriamieji atidavė didesnį įvertinimą rizikingai strategijai, kaip teikiančiai progą išvengti gresiančių praradimų.Turi būti visapusės problemų analizės poreikis. Pateikus pasirinkimo užduotį, kitaip nei dydžio įvertinimo, tiriamieji tokio poreikio neturi. Negalima postuluoti universalių, nepriklausomų nuo užduoties struktūrų, racionalumo standartų

Netiesioginio stereotipizavimo reikšmė prognozuojant asmens savybes

In the main part of this work subjects were exposed to four target's traits. Each participant evaluated a likehood of some other traits on seven-point scale. There could be made conclusion from the exploration data that ratings of female and male targets were statistically equivalent. Also there was not confirmed an opinion that higher stereotyping level causes more intensive implicit stereotyping. Individuating information strongly influenced judgments of targets.Pagrindinėje tyrimo dalyje tiriamiesiems buvo pateiktos trumpos, tik keturiais būdvardžiais vyrą ar moterį apibūdinančios charakteristikos. Tiriamieji pagal septynių padalų skalę prognozavo kitų savybių tikėtinumą. Iš tyrimo duomenų galima daryti išvadą, kad charakterizuojamo asmens lyties įtaka rezultatams nėra statistiškai reikšminga. Taip pat nebuvo patvirtinta nuomonė, kad kuo stipresnis tiesioginis stereotipizavimas, tuo didesnis netiesioginio stereotipizavimo lygis. Labai didelę įtaką prognozėms turėjo asmenį individualizuojanti informacija

Veiksmažodžio beasmenių formų ir darinių semantinės-funkcinės ypatybės lietuvių ir anglų kalbose

Non-finite forms of the verb (verbids) and verbal derivatives (abstract nouns and adjectives) of the English and Lithuanian languages are compared in the paper. The analysis shows that there exists strongly pronounced analogy in their meaning and functions. It manifests itself in combining the categorial meanings of two different parts of speech in one form and their ability to denote whole extralinguistic situations by means of expressing secondary or potential predication and forming nominal syntacical complexes directly related to clauses with predication, expressed in its full, complete, genuine form by finite forms of the verb. The categorial processual meaning of the verb, dominating in the meaning of verbids and verbal derivatives mainly determines their combinability, whereas their secondary part-of-the speech meaning (nounal or adjectival) chiefly determines their functions in the sentence. Though in many cases the semantic equivalence of verbids and derivatives is observed, there is a general tendency of their mutual differentiation and complementation in usage by different type of processual presentation - static, dynamic or semi-dynamic.The structural characteristics and differences of languages most clearly manifest themselves through the system of verbal forms and derivatives. The usage of forms and derivatives, presenting process as an abstract substance, and nominalization processes based on them are restricted in the Lithuanian language, whereas there are practically no essential restrictions in this respect in the English language. The grammatical and lexical characteristics of action, denoted by verbids and derivatives, in Lithuanian are expressed in a more full, explicit, concrete and detailed way then in English and mainly morphological means of expression are used for that. In the English language verbids and derivatives are more abstract, implicit in this respect, chiefly syntactic means of expression being used. The homonymy is widespread among verbids and verbal derivatives in the English language and their meaning is more dependant on the context than in the Lithuanian language