Information and communication technologies (ICT) already several decades is an integral part of business management and accounting data processing. Scientific publications most cases deal with increase the efficiency of calculations and information process ing, improvement the quality of accounting information systems, but very little attention is paid to changes in the behaviour of accounting staff resulted by the implementation of modern information processing technologies. Scientific problem is the measuring of impact of the modern information and communication technologies on behaviour of advisors in accounting. Paper provides the results of theoretical analysis of impact, made by ICT on changes in registration and processing of accounting transactions and competences are necessary for accounting specialist. Empirical investigation bases on analysis of the data received during questioning consultants in accounting and economics, working at the Lithuanian Agricultural Advisory Service about the structure of working time allocated for various tasks and on changes in the structure of working time due to the use of ICT.
An economic downfall, which started at the end of year 2008, had dramatic impact on increase of youth population from 15-24 aged group Not in Employment, Education or Training (NEET) in EU Member States. An identification of success factors driving positive changes in NEETs population by implementing Youth Guarantee (YG) initiatives in EU countries is the scientific problem analysed in this publication. The main purpose of investigation is identification of groups of EU countries according level of youth unemployment and the impact made by implementing the YG initiatives. The cluster analysis techniques is used and three groups of EU Member States revealded according both groups of indicators: a) the share of NEETs at start position of YG implementation and in year 2017; b) the share of NEETs attended YG and positive outcome in 6 month after compleating participation in this programme. Results of investigation show most progress reached those countries that have successfully developed public-private partnerships in process of implementation of YG programme.
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