Accounting provides around 80 % of information of any type and sort of activity of legal entity and significantly influences the decisions of accounting information users. The accountant profession, which had faced many challenges over the past few years, now is proving to be no exception. The article looks at both theory and practice and attempts to determine and understand problematic issues about outsourcing accounting challenges. The purpose of the research is to evaluate outsourcing accounting challenges in Latvia and Lithuania. The research deployed the survey, the inductive and deductive methods, the methods of systematisation, comparison and a summary of information. Research objectcompanies providing outsourcing accounting services in the Republic of Latvia and the Republic of Lithuania. From the results of the research the authors have come to the following conclusions: the biggest challenges for accounting outsourcing companies of both countries are keeping up with new regulations and standards and technology developments. Both countries have quite a similar view on challenges of accounting outsourcing companies, however, Lithuanian respondents provided opinion on more significant challenges such as attracting new customers, differentiating from competition and experiencing pressure to lower fees, as Latvian respondentsemphasized challenge of keeping up with new regulations and standards.
The increasing interest in social enterprises is related to the specifics of their business activities, which not only involve the most vulnerable part of the society, but also offer greater opportunities for the socialisation of the disadvantaged. As a rule, social enterprises may be entitled to some tax exemptions or may apply for the specific state support. Such tools help to reduce the low efficiency of social enterprises and extend possibilities for the most vulnerable part of the society to participate in the creation of the general economic value of enterprises and the country as a whole. The recent changes introduced in Lithuania reduced the level of the state support and the exemptions from corporate income tax for social enterprises under the impact of the opinion that such enterprises may misuse the status of social enterprises and, accordingly, the state support tools. Therefore, such changes raise the need to evaluate their possible influence on the state budget of Lithuania. The purpose of the research is to evaluate the impact of state support and corporate income exemptions for social enterprises, on the state budget of Lithuania. The object of the researchinvolves the data of income statements of social enterprises, the information on state support, the state budget of Lithuania for the period of 2013 -2017. The research deployed the legislation analysis, the inductive and deductive methods, the methods of systematisation, comparison and summary of information. The research results show that the value of corporate income tax exemptions and state support do not have a significant impact on the state budget of Lithuania and reach around the average of 0.18% of the state budget. Nevertheless, the reduction of state support and corporate income tax exemptions may limit the possibilities of social enterprises to reinvest their profits, expand businesses and employ marginalised population.
Methods of searching the rational route are dealt with in the presented article, where the main optimality parameters of the route are chosen: the shortest travelling route (1), the fastest travelling route (2) and the alternatively selected route (3), where the optimality criteria are calculated for one‐side traffic swath. Based on analysed aspects, GIS tools for transport flow modelling are picked and route search algorithm resulting in evaluation of the road permeability depending on the time of the day designed. Such methodology is based on real adaptability example in one transport area of Vilnius city.
Numerous surface water basins and the natural environment both compound one of the attractive elements that could evolve as an international tourism potential in Lithuania. Active tourism, ecotourism and outdoor tourism are quickly becoming popular and have a great potential to be discovered in Eastern Europe, bearing in mind available water-resources and opportunities. Lithuania takes action in the development of public tourism infrastructure, analysis and evaluation of active tourism fanciers, carries out research on needs and facilities, encourages business initiatives and refines the legal basis, all leading to the promotion of active recreation in the nature and enhancement of tourism opportunities.A methodology ensuring the evaluation of routes for water tourism suitability was developed with a view to identify particular water tourism routes that would be the most attractive for incomers and domestic tourists and these are known as national routes. The application of criteria, such as the minimal impact of seasonality, climate and meteorology conditions, guarantees the attractiveness of the routes and upholds long-term potential for further development. The methodology has been approved by previously carried out dossier surveys taking interviews from water tourism rent service providers and specifying methodology criteria.Conformation under methodology has been approved by performing experiential research, i.e. by paddling prospective water tourism routes. Rivers meeting all predetermined criteria within the established methodology have been classified as national water tourism routes in Lithuania. The main tasks on water tourism development with a view to ensure the proper environment for recreation in nature for incomers and domestic tourists are the triggering of basic tourism infrastructure (campsites, respite sites and etc.) and the encouragement of active water tourism marketing.
An important part of forming traffic plans is through designing better traffic conducting. The through roads in urban areas are places of great traffic importance and the concentration of traffic can create serious problems. Solving of this problem significantly influences the future position and functions of current through roads in urban road networks as well as creating the possibilities of new traffic and technical organisation. The purpose of the process of the formation of modem and traffic easing on through roads is to reach better safety levels for all road users, improving pedestrian and cyclist conditions, optimising the used traffic spaces, improving the aesthetic standards of the through roads and slowing down the environmental impact of air pollution and traffic noise. For this purpose the new methodology defines a large number of project elements and specifies the possibilities of its use. It should support new ways of thinking in the designing of through roads and traffic easing, because the implementation of modern European trends is necessary in Lithuania. Firstly it is necessary to choose the optimal road speed and maximum speed limits. The suitable speed limit will depend on the traffic volume, on the number of pedestrians and cyclists and on the surroundings characteristics. Traffic easing elements on through roads generally do not cause a decline of capacity, but under specific conditions it can increase them. The use of particular elements and disposals depends on the place, eg where different elements are recommended to be placed before entry into any town/village, on the town/village's entry or in the use of through roads inside a town/ village. Among the most used project elements in traffic easing on through roads, belong changes for the better modification of cross-sections and parking lanes, the implementation of middle traffic islands, local bottlenecks of traffic lanes, modification of crossings for pedestrians and the use of small roundabouts and finally under limited conditions and the use of traffic humps.
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