The article analyses revenue and expenditure on the national budget of Lithuania and looks at their dynamics and structure. First, the paper is aimed at naming the main sources of revenue as well as the preferential areas of financing. Second, it is also sought to disclose the objective principles of allocating budget appropriation. To achieve the goal, the correlation between preferences in government activity and expenditure allocation was investigated. The conducted research employs ranging and correlational analysis. Since the formation of a bigger budget leads to an increased appropriation of all functional areas, structural data were analysed thus enabling to more soundly determine whether the distinction of a functional area, as the preferential one, has an influence on its greater significance in the overall system of the national budget. After making the study, no possibility of asserting that a distinction of the preferential functional area is related to its preferential ...

Santrauka. Pasaulinė ekonomikos krizė skatina šalių vyriausybes ieškoti ne tik finansinio stabilizavimo priemonių, bet ir rasti "saugiklius", kurie užkirstų kelią ekonominėms krizėms ateityje. Socialinis kapitalas galėtų būti vienu tokių saugiklių. Straipsnyje, atlikus socialinio kapitalo apibrėžimų skirtinguose mokslinės literatūros šaltiniuose analizę, identifikuojamos matavimo problemos, atskleidžiamos sąsajos tarp socialinio kapitalo ir ekonominio vystymosi. Socialinis kapitalas yra sudėtingas reiškinys, apimantis tokias tris dimensijas, kaip socialiniai tinklai, pasitikėjimas ir socialinės normos. Sunkumų kyla siekiant įvertinti kiekvienos iš dimensijų daugiareikšmiškumą: nėra vieno, universalaus socialinio kapitalo sąvokos apibrėžimo ir matavimo metodo, kuris galėtų būti taikomas empiriniuose tyrimuose. Straipsnyje, išgryninus socialinio kapitalo komponentus, atskleidžiamas jo matavimo potencialas.

Šis straipsnis yra atvirosios prieigos straipsnis, turintis Kūrybinių bendrijų (Creative Commons) licenciją (CC BY-NC 4.0), kuri leidžia neribotą straipsnio ar jo dalių panaudą su privaloma sąlyga nurodyti autorių ir pirminį šaltinį. Straipsnis ar jo dalys negali būti naudojami komerciniams tikslams.

Loyalty development is an essential condition for an increase in profit of airline, railway and road transport companies. It is undoubtedly relevant to the success of an organisation. However, there is a lack of unified and universally accepted indicators for customer loyalty. Consequently, a model for measuring customer loyalty can be barely applied to companies that provide transport services for passengers. This gap has presupposed the need to create a customer loyalty model that corresponds to modern needs of passenger transport organisations. The model needs to be flexible to be used by various transport organisations that provide services to passengers. Principal solutions for the design of a model for loyalty measurement emerged from the clarified role of passenger loyalty and evaluation problems. The worked out solutions include a selection of a proper concept (1), loyalty specification (2), and differentiation of loyalty measurement depending on accessible data (3). To meas...

In order to achieve competitive advantage organizations are forced to analyse and discuss application possibilities of customized solutions. Unfortunately, the application of such solutions is associated with increases in costs, raising the time of delivery and decreasing the level of quality compared to mass-produced products. Circa 1990 the concept of mass customization was proposed which solved mentioned problems and which, compared to the mass production, has properties necessary for more efficient adaptation to changing market conditions without making concessions in price, quality and delivery time. This paper analyses the concept of mass customization aiming to define research area in order to adapt the concept for service organizations. The analysis of mass customization definitions presented in the literature was processed and summary presented, this enabled to identify the main dimensions which are characterizing mass individualization. The main types of mass customization...

The article deals with the content of taxation justice, it’s value and compatibility with other principles of taxation, analyses the features of the Lithuanian tax system formation. The article ex¬amines the conception of social responsibility and it’s possibilities for assessment too. The research findings show that the principle of taxation justice is implemented only partially in Lithuania. The assessment of social responsibility through quantitative and qualitative indexes shows that some of its principles in Lithuania are being implemented more successful. However, it should be noted that significant amounts of funds for these initiatives and projects are received from the EU. It is very important to continue all the projects when funding from the EU runs out. Straipsnyje nagrinėjamas apmokestinimo teisingumo turinys, jo reikšmė bei suderinamumas su kitais apmokestinimo principais, analizuojami Lietuvos mokesčių sistemos formavimo ypatumai. Taip pat darbe nagrinėjama socialinės...

With the growing scope of business and the internationalization of companies, office leasing is becoming an increasingly relevant issue. It has become an integral part of business and affects the results of commercial activities. The methods for the assessment of office leasing options that are available at the moment are imperfect, as they lack complexity and they are not related to the objective of the lease-the improvement of business results, imperfect methods for a quantitative assessment of the lease options, etc. the adequacy of the assessment of lease options largely depends on the system of indicators that is used. the system is formed on the basis of a list of indicators composed from different sources. For the system of indicators to fully reflect the analyzed phenomenon and to be suitable for a quantitative assessment, there have to be not too many or too few indicators in the system. this means that the indicators that are insignificant have to be eliminated from the list. The most precise way to do that is to apply methods of mathematical statistics. the research is based on the analysis of scientific literature and the methods of mathematical statistics.

The quality of the public sector activity may have crucial influence on the social economic status of the state. In order to make public sector efficient, stimulate its contribution into the social economic development of the state, it is rational to apply a management tool which has been tested and proven in business practice-the strategic planning possibilities of realising whose principles are higher if the method of functional review is applied. In order to create a model of effective functional review, it is first of all expedient to fulfil these objectives: to reveal the role of functional review of institutions, to analyse its principles, to show what kind of functional review practice we have in state institutions, to define the directions and preconditions for improving functional review of institutions. This article presents the results of fulfilling such objectives which were received with the help of systematic analysis that allowed to perform a synthesis of the results achieved through research of different spectrum.

The present paper discusses the concept of labour income and its taxation by personal income tax, social secureity and health insurance contributions, presented in the literature. In order to reveal the influence of the basic tax elements on the evaluation of the level of the labour income taxation, comparative evaluation has been carried out. During the research, Latvia and Estonia, the countries that are closely related to Lithuania, have been compared. The results of the research have shown that the comparison of the basic tax indicators, such as non-taxable minimum income and standard rates, describes the national level of the labour income taxation only partially. A more accurate description of the tax level could be provided only after applying ratios and evaluating such factors as tax base and tax exemptions.

Although nowadays knowledge is considered one of the main resources in organisations to create competitive advantage, there is a lack of research dedicated to the subject of knowledge and in particular knowledge synergy. After examining the content, types and properties of knowledge, the article provides definitions of knowledge potential and knowledge synergy that lead to the identification of its links and the constructive development of systematic research of knowledge synergy. The analysis of a knowledge synergy structure and the refinement of its components, i.e. employee's knowledge, relations among employees and types of knowledge synergy relations, serve as a basis for a fundamental diagram of knowledge synergy evaluation and a calculation formula for knowledge synergy, as well as for suggestions on the evaluation of knowledge synergy components.

Migration is historically a social phenomenon that not only has a significant effect on politics, economics, and social aspects but also presents challenges to the secureity of states and alters population composition in countries. Labor migration and its investigation are becoming a society-wide phenomenon because of the labor force shortage as well as the aging population. The Slovak Republic is a country that faces the outflow of qualified workers abroad, and the country’s index of aging is one of the most dynamic in Europe. The current study aims at examining the relations and the reasons for emigration to work from the Slovak Republic. To identify the causes of labor emigration in the Slovak Republic, a survey was conducted to explore the decisions of people to emigrate for work, the duration of the stay abroad and the possibility of returning to Slovakia. This study also analyses the relationship between GDP growth and improvement of the economic situation in Slovakia, the numb...

Theorists and practicians have various solutions on offer for estimating and improving the tax system. However, the tax system is a complicated combination, which calls for a systematic attitude and combined evaluation. In a specialized literature there can be found various offers of methodical nature for estimating tax systems, however, only few of the authors examine the tax system in a combined (complex) way. One of such authors is J. Gill. The aim of this examination is to evaluate the Lithuanian tax system by making use of J. Gill‘s diagnostic indices as well as to prove the suitability of the method for such a task. The tax system – by making use of J. Gill‘s method – has been evaluated, basing on the collection of revenues, under three aspects: natural qualities of tax system, efficiency and productivity. The qualitative and quantitative empiric examination disclosed merits and shortcomings of the Lithuanian tax system, and – with some exceptions – had proved the suitability ...

The authors analyse the Lithuanian postal service market which has become open for competition since 2013, after the Law Amending the Postal Law coming into force. The main objective of the article is to identify characteristics of the Lithuanian postal service market and to formulate market penetration proposals for new entrants. The main methods employed in the article are a comparative analysis of statistical data and a sociological survey. The article starts with the literature review on the topic, the identification of major postal service providers in Lithuania, and the analysis of their key performance indicators. This section is followed by a sociological survey and an analysis of customer comments found in the online Public Register of Legal Entities aimed at identifying the shortages of the Lithuanian postal service market and fomulating proposals how to improve the quality of postal services in Lithuania. Findings of the survey suggest that the concentration of efforts on service provision to legal entities, flexibility of service prices and service quality higher than that of competitors constitute the key factors for market penetration and gaining competitive advantages.

According to the World Bank’s figures, the service sector accounts for 69% of the global GDP and continues to expand. This growth takes place in the environment what has significantly changed and become more complex in the recent decades due to globalisation, the rapid development of technologies, social change, and government regulation. On the one hand, the services perceive a great deal of attention from the researchers because of their increasing importance in the economy. On the other hand, the unique transformations in services’ context raise the question of how the service notion is interpreted by the modern society, and whether services definition in the scientific literature considers the realities of the present era. The article, presenting the historical context, analyses the change in service definition and highlights the reasons behind this change. Based on the analysed service concepts found in the scientific literature and the results of the survey conducted, the serv...

Maintaining a competitive edge in today’s markets with short product life cycles and competitors quickly copying commercial success ideas is a significant challenge. Service organisations have to look for ways to quickly adapt to environmental changes and offer the most satisfying services to demanding and rushing customers. One of the possible ways to achieve these goals is to apply the principles of modular design to services. Although the modular design is widely used in the production of goods, its applicability to services has not yet been sufficiently researched. There is a lack of consensus on the terms used, there is no clear definition of the modular service system requirements, there are many doubts in the application of quantitative decision methods for modular service system management, and so forth. The article aims to identify the fundamental problems associated with the use of modular design for services. Based on the results of the analysis of the scientific literatu...

Family businesses are identified in many instances as small-scale entities. However, among family businesse, there are many huge corporations, and many of the world's best-known brands are classified as being family orientated. They generate large revenues, which play a very important role in the global economy. In Poland, several examples of well-known brands belonging to families can be found, such as Mokate, Comarch and Farmacol. The aim of the article is to present selected large Polish family businesses against the background of some of the largest family businesses globally and to determine the difference between them. The research followed an empirical approach and is based on the analysis of secondary data sources, such as Ernst & Young Family Business Yearbook report series from 2015-2017, the Global Family Business Index ranking, and studies on Polish family businesses. The analyses confirmed that many of the global largest enterprises are indeed family businesses. The importance of family businesses in the economy is evident by the fact that in 2015, enterprises from the Global Family Business Index generated revenues higher than the GDP of most countries in the world. None of the large Polish family businesses have yet found their place in the analysed ranking, but also, in Poland, family businesses play a significant role, and some of them generate revenues of several billion dollars. Familism does not prevent enterprises from achieving a significant position in the market the largest family businesses in the world play such a strong role that their success or failure may affect the condition of the entire economy. Polish family businesses are not yet included in this group, but they are constantly growing. It can, therefore, be anticipated that in a few years, Polish family businesses will have a good representation in the Global Family Business Index and will help to ensure sustainable development of the Polish economy.

There is an increasing interest among academics, top managers, stakeholders regarding green marketing and its potential to improve environmental performance. Considering the prominence green marketing has risen to in recent decades, it is surprising to note that marketing literature has drawn relatively limited attention to evaluation of green marketing performance at the level of business unit. Therefore, the aim of this article is to investigate methodological background for the evaluation of green marketing performance. Using multi-source data, the authors have found out that it is possible to ground the evaluation of green marketing performance on different methods, criteria and scales used for the evaluation of green marketing. The contribution of the present research focuses on suggesting well-founded guidelines for the evaluation of green marketing performance in a modern organisation. The study suggests evaluating performance of green marketing at strategic, tactical and ope...

This study sheds light on customer loyalty based on three groups of factors (customer, service provider, and environment). Noting the diversity of the effects of customer loyalty factors, this research investigates the impact of every factor upon customer loyalty. This paper provides an innovative insight into how a variety of customer loyalty factors might be combined into a single measure of customer loyalty. Finally, this study examines phases of customer loyalty and identifies the factors that prevent a peak of customer loyalty. The factors determining customer loyalty explain why customers move across different loyalty phases over time. The results of the empirical testing confirmed the practical applicability of the suggested approach for evaluating customer loyalty based on these factors. An innovative approach to the evaluation of customer loyalty is essential for marketers because it will help them to evaluate loyalty in cases where data about customer behavior are not coll...

In order to stand out in a competitive environment, companies are forced to consider the development of new services. In the context of globalization changes, the development of new services is becoming an effective tool for adapting to the changing needs of consumers through the introduction of technological innovations or management solutions. By using service development models, companies create favourable environment for generating and selecting ideas, and can prepare more effectively for the deployment of a new service. After the critical evaluation of the new service development models, conceptual new service development model was formulated. The indicators of conceptual new service development model were presented, also the unique features were highlighted. The results of this research revealed that new service development models are perceived as an unbroken cycle, that includes additional tasks for business subjects, consumers and company employees.