Socialiniai tyrimai

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ISSN / EISSN : 1392-3110 / 2351-6712
Current Publisher: Siauliai University (10.21277)
Total articles ≅ 44
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Justinas Statkus, Zita Tamašauskienė
Published: 6 December 2020
Socialiniai tyrimai, Volume 43, pp 15-25; doi:10.21277/st.v43i2.315

Abstract:
Over the past decades, there have been significant changes in the functional income distribution. The decreasing wage share in national income, the causes and consequences of this phenomenon have become the subject of both research and political debate. Over the past decade, research in the most developed countries has shown that economic growth has been influenced by wage share rather than a profit share. The decline in the wage share in countries’ incomes may have been the cause of slowing economic growth or a sluggish post- crisis recovery (Blecker, 2016). The decline in the wage share is one of the key aspects of changes in income change, which also includes an increase in personal income inequality (Hein, 2015). Although much research has been done on changes in the distribution of personal income, the problem of the functional income distribution has not been sufficiently explored. The concepts of income distribution and functional income distribution seem similar at first glance, but this is not the case. The distribution of income is described as the income earned in a country’s economy distributed among the total population. This indicator is usually calculated at the household level (i.e. the total income of all household members is calculated), taking into account the number of household members and their age. Meanwhile, the functional distribution of income is described as the distribution of national income between the two factors of production – labour and capital. This means that income is distributed between employees and capital owners. Theoretically, it is stated that 2/3 of income goes to labour and 1/3 to capital. The impact of changes in wage and profit shares on aggregate demand is quite complex and depends, among other things, on the country specification, data sources and coverage, the measurement of different variables and the statistical methods used in the surveys. Bhaduri and Marglin (1990) analyzed the impact of changes in the functional distribution of income on consumption, investment, exports, and imports. The essence of the model is that wage share has a dual effect on the economy, at the same time it is business expenditures and the main factor of private household consumption (Storm andNaastepad, 2017). As the effects of changes in the functional distribution of income impact the components of aggregate demand in national income differently, the ultimate impact on aggregate demand is not clear. If the decline in the wage share has a positive effect on aggregate demand, it is considered to be profit- led aggregate demand, if it has a negative effect, demand is wage-led. In the macroeconomic field, aggregate demand is understood as the total amount of final products and services produced in a country over a period of time that buyers can and want to purchase at a certain price level. Gross demand consists of 4 components: consumption, investment, exports and imports. This is the demand for the country’s gross domestic product (Basu and Gautham, 2019). By way of analysis, the main determinants of aggregate demand included in the researches can be identified. The most frequently included factors in the investment function are income, wage, profit, less frequently used factors are inequality of personal income and marginal propensity of employees to consume. In investment functions, the main factors are income, profit and wage income. Factors such as capacity utilization and business expectations are less frequently included in investment functions. The rest of the world’s income and export prices are usually included factors in the export function. However, less frequently included factors in the export function are housing assets. On the other hand, import prices and unit labor costs are the most commonly influenced factors in the import function. Less commonly used factors in the import function are investment costs. Based on the Bhaduri and Marglin model, a number of studies have been conducted to assess the impact on consumption, investment, import, export and to determine whether the economy is wage-led or profit-led (Naastepad and Storm, 2006; Hein and Vogel, 2008; Stockhammer and Ederer, 2007; Stockhammer and Stehrer, 2011; Onaran and Galanis, 2014). In their research, the authors make a clear distinction in which countries aggregate demand is profit-led and which is wage-led. In empirical studies, economic growth is stimulated either by exports or domestic demand. In the post-war period, most studies found wage-led domestic demand in almost all countries, but net exports can turn a particular economy into a profit-led one. Some researchers have studied the impact of changes in the functional income distribution on aggregate demand in individual countries, while others in groups of countries. In most of the countries (UK, Italy, Netherlands, Austria, Norway, Sweden, Denmark) analyzed in the empirical studies, domestic and aggregate demand was wage-led. Also, economic growth in most countries was driven more by domestic demand than by export. One of the worst examples of increasing economic growth is noticeable in Spain. The aim was to do this through internal devaluation – by reducing unit labor costs. However, the increase in net exports was smaller than the decrease in domestic demand, which had a negative impact on economic growth.
Šarūnas Banevičius
Published: 6 December 2020
Socialiniai tyrimai, Volume 43, pp 26-34; doi:10.21277/st.v43i2.316

Abstract:
Tourism, as the third largest export sector in the world, is of great importance to global communities (UNWTO, 2018). Global Wellness Institute (2018) until 2022 predicted for the medical tourism industry an average of ≈8% of annual growth; however, with one of the highest risks, i.e. disease risk (in this case COVID-19), since April 6 2020, 96% of the world’s countries have travel restrictions: About 43 percent of states have closed all or part of their borders. About 21 percent of states have introduced travel bans for passengers from certain countries affected by COVID-19. About 27 percent of states have suspended all or part of their international flights to their The remaining 9% of states have applied the following travel restrictions: (i) the requirement to immediately dissociate or quarantine, normally within 14 days since the arrival at destination; (ii) annulment or revocation of the visa upon arrival; (iii) travel bans for passengers arriving from certain regions (UNWTO, 2020). As a result, the tourism industry, alongside with medical tourism, is experiencing a major recession and the GWI (2018) forecast for 2022 loses its meaning. As a new form of tourism, medical tourism has become one of the fastest growing sectors of the tourism industry. Medical tourism can be defined as a “purposeful trip abroad to receive medical care” (Keckley and Underwood, 2008). Medical tourism can be viewed from two perspectives (Plianbangchang, 2018): Reactive means medical care that pays special attention to the treatment or elimination of existing diseases; Rehabilitation of the disabled is a conventional medicine that is sometimes called the sickness Proactive approach to health ensures/preserves the well-being, these services are focused on health promotion and disease Heung et al. (2011), Ganguli and Ebrahim (2017), Tham (2018), Nilashia et al. (2019) found that the development of medical tourism in Australia, Hong Kong and Singapore is mainly influenced by the following factors: competence/human capital, infrastructure and superstructure, government approach/policy/regulation, the range of developed services, communication between different market segments, investment opportunities, lack of strategic planning, underdeveloped public-private partnerships and international cooperation, shortcomings in marketing and branding strategies, lack of a unified accreditation and certification system. However, the authors did not single out and assess one of the most important phenomena hindering development – the consequences caused by risk factors. Lithuanian researchers studied the risk in various aspects: patient safety, adverse event management, risk factor management and assessment (Kaleininkaitė and Trumpaitė, 2007; Buškevičiūtė and Leškevičiūtė, 2008; Kanapeckienė and Jurkuvėnas, 2009; Staliūnienė, 2009; Mekšriūnaitė and Rudaitis, 2013; Paškevičius, 2014; Stasytytė and Aleksienė, 2016; Jankauskienė and Kostereva, 2019; Babinskas and Kanapeckienė, 2019, etc.), however, the management of tourism risk factors has not been sufficiently studied yet. The following authors have examined the risk management of medical tourism in foreign literature: Wybo, 2004; Camillo, 2015; Mutalib et al., 2016; Winsena et al., 2016; Hasan et al., 2017; Plianbangchang, 2018; Ravulakollu et al., 2018; Nilashia et al., 2019; Lubowiecki-Vikuk and Dryglas, 2019; Hyder et al., 2019. The problem of the research is how to effectively manage the risk factors of medical tourism. The aim of the research is to develop a management model after analysing the risk factors of medical tourism. Objectives of the study: (1) to define medical tourism risk factors; (2) to analyse risk management algorithms. Research methods: comparative logical analysis of scientific literature, modelling, generalization. Medical tourism organizations can be called complex socio-technical organizations that operate in a complex dynamic environment. As a result, these organizations are exposed to external and internal risk factors that need to be identified, analysed, assessed, prioritized, and managed. In this work, the author solved the problem: how to effectively manage the risk factors of medical tourism. During the analysis of the performed scientific literature, it was found that we can ensure a successful risk cleaning process by keeping with the following consistency: risk analysis, anticipation of possible accidents/factors, strategic planning, ensuring control and feedback, risk profiling, during which all possible risk factors are classified and prioritized. The risk of medical tourism involves two stages: first, when patients are abroad and second, when patients leave the hospital and return to their place of residence. Lack of information and insufficient communication between the doctor abroad and in the home country is another negative effect of medical tourism as the continuity of patient care is interrupted. Health information is not transferred from foreign hospitals to the home country, which can lead to several consequences, such as the inability to identify potential complications in a timely manner and the toxicity caused by the drugs used (Carrera and Lunt, 2010). Cammillo (2015) has attributed the emergence of medical tourism risk to the lack or scarcity of strategic managementskillsatthedestination.Strategicmanagement is a dynamic process in which the current situation is constantly assessed and each step is planned/forecasted. This requires a strong understanding of the organization as well as an understanding of the global environment in which the organization operates. This includes situation analysis SWOT. In this context, strategic management is forced to include risk assessment, risk management, crisis management and prevention strategies, and effective interdepartmental...
Giedrė Balkytė, Milda Kvekšienė, Lina Striaukaitė
Published: 6 December 2020
Socialiniai tyrimai, Volume 43, pp 5-14; doi:10.21277/st.v43i2.314

Abstract:
At the end of the financial year, companies’ accounting departments prepare sets of financial statements which are the most important regulated information source for assessing the company’s financial state and its performance. Article 16 of the Law on Financial Statements of Enterprises of the Republic of Lithuania states that financial statements are prepared in accordance with this Law, Business Accounting Standards (BAS) or International Accounting Standards. In the Explanatory Note it must be indicated according to which accounting standards the financial statements were prepared. According to the Lithuanian Department of Statistics, the domestic market is dominated by very small and small enterprises. These companies have a significant impact on the country’s economy. The financial statements of most of them are not audited and this lack of audit can cause some country-wide problems. The audit of annual reports according to Article 24 of the Law on Financial Statements of Enterprises of the Republic of Lithuania must be performed in enterprises if at least two indicators on the last day of the financial year exceed the following values: 1) the value of assets is 1,800 thousand euros; 2) net sales revenue during the budgetary year are 3,500 thousand euros; 3) the average annual number of employees according to the list during the budgetary year is 50 employees. The issue of accounting and financial statements’ quality were examined in various aspects not only by Lithuanian authors Legenzova (2016), Legenzova and Kancereviciute (2012), Guptor and Rudzioniene (2018), Lakis and Miniotaite (2016), Miniotaite (2017), Deveikis (2018, 2020), but also foreign authors such as Abbod et al. (2018), Franczak (2019), and Goncharenko et al. (2016). Most of these authors indicate compliance with the provisions of the regulations to be among the important factors determining the quality of financial statements. In order to improve the quality of financial statements in Lithuania, new initiatives are regularly brought forward to the Ministry of Finance and the Parliament to introduce measures in legislation that would improve the quality of financial statements of for-profit limited liability units. In 2015, the Parliament’s Audit Committee drafted a package of legislative changes. It proposed measures to improve the quality of financial statements as well as obliged entities to provide mentioned statements to the Register of Legal Entities for proper monitoring of the submitted documents. Those changes in the legislation, however, were not implemented. To implement public policy in the field of financial liability, the Authority of Audit, Accounting, Property Valuation and Insolvency Management (AVNT) for several years has been conducting a quality survey of the financial statements (Explanatory Notes) of 100 companies. In performing the analysis of the financial statements of the companies, AVNT assessed whether they comply with the provisions of the Business Accounting Standards and the submission of compulsory information in accordance with the requirements of the 6th Business Accounting Standard of “Explanatory Note”. For this study, unaudited companies are selected on the basis of the highest net sales revenue and the highest value of assets on the balance sheet. The results of this study show that the quality of financial statements is not improving (AVNT, 2020). It is difficult for small and very small companies to constantly monitor and comply with the requirements and alterations of the financial statements preparation standards. This gives rise to the following question: How much do the financial statements of small and very small companies match with the provisions of the Business Accounting Standards? Linartas (2020) argues that the quality of financial statements is poor in companies that are managed by one or more owners. This might be due to the fact that the owners of such companies receive the information about their companies’ financial state and performance directly and have no interest in disclosing it in the financial statements. The object of the research are sets of financial statements of small and very small enterprises. The aim of the research is to analyse the compliance of the financial statements of small and very small enterprises with the provisions of the Business Accounting Standards. The objectives of the research are the following: 1. To assess the compliance of the general composition of financial statements of small and very small enterprises submitted to the General Meeting of Shareholders and the Register of Legal Entities with the provisions of 1st BAS “Financial Statements” and the Law on Financial Statements of Enterprises; 2. To analyse the compliance of the individual parts of financial statements of small and very small companies with the provisions of the Business Accounting Standards. The chosen methodology for this research includes systematization, grouping and summarization of data as well as document content analysis. The research methods are the analysis and synthesis of legal acts regulating the composition of financial statements and requirements for the preparation of separate reports, as well as of scientific literature. Furthermore, systematization, grouping and summarization of data and analysis of document content were applied to the analysis of financial statement data. In order to analyze the compliance of the financial statements of small and very small enterprises with the provisions of the Business Accounting Standards, 72 sets of financial statements of private limited companies operating in Western Lithuania were obtained. The criteria for small and very small enterprises were met by unaudited reports of 66 companies. The research shows that in some companies the General Meeting of Shareholders approves financial statement set forms that do not comply with the Law of...
Rytis Milkintas
Published: 12 October 2020
Socialiniai tyrimai, Volume 43, pp 20-31; doi:10.21277/st.v43i1.301

Abstract:
The aim of the research is the investigation of the essential theoretical aspects of smart culture management. The article formulates the theoretical construct of smart culture management by combining cultural management and management concepts, closely linking cultural management with the implementation of cultural policy and seeing the specifics of smart cultural management.Qualitative analysis was performed of theoretical sources of foreign countries and Lithuania. Also, a comparative analysis of different concepts was carried out, highlighting similarities and differences of concepts (in order to discern correlations between them).Five groups of cultural management concepts are distinguished: cultural management as specific management in art and culture; cultural management as a phenomenon, process reflecting the formation and implementation of cultural policy; cultural management as an institution management; cultural management as a profession and academic discipline; cultural management as leadership-based management. Theoretical analysis of the phenomenon of smartness in cultural management allowed us to distinguish six dimensions of smartness: strategic, creative development, harmonization of interests in the cultural sector, empowered cultural sector parties, the harmony of intellectual and technological capital, the culture of shared value creation.Exploring the urban cultural field situation, using a model that reflects the 6 dimensions of smart culture management and 18 qualities of a smart social system, will highlight the strengths and weaknesses of the cultural field. By analyzing the weaknesses, the researchers will be able to make recommendations on how to improve the current situation. Improving the cultural field at the local level will significantly increase the quality of cultural services provided to the population.In future research, it is planned to apply the theoretical model of smart culture management to the analysis of situation analysis in the selected city. Analysis based on this theoretical model can also be performed at the state level, thus providing a comprehensive view of the cultural field situation.
Rytis Milkintas
Published: 12 October 2020
Socialiniai tyrimai, Volume 43, pp 5-19; doi:10.21277/st.v43i1.300

Abstract:
The goal of the research is to prepare a theoretical model of smart cultural governance and to evaluate the smart cultural management of Šiauliai city according to it. The background of creating a smart culture governance model is to define the theoretical constructs of smart city and smart culture management by looking for correlations between these concepts in order to closely link cultural management with the implementation of cultural policy in city management processes and to highlight the specifics of smart cultural management. A systematic model of a smart city is formed and presented, of which cultural management is an integral part. The model highlights the links between cultural management and other dimensions of the smart city. The theoretical model of smart culture management, which was adapted to investigate the expression of smart culture management in Šiauliai city, is presented. This kind of research has not been done so far in analyzing smart culture management in Šiauliai city. The need for the research was inspired by culture specialists of Šiauliai City Municipality Administration and heads of cultural institutions. The qualitative content analysis of theoretical sources of foreign countries and Lithuania was conducted as well as in-depth interviews to collect information that was processed through qualitative content analysis and systematized using matrices. The assessment of model expression based on the informants’ attitudes enabled the researcher to draw substantive conclusions. The research is relevant to Šiauliai city culture field institutions (private, subordinate municipality, subordinate to the Ministry of Culture of the Republic of Lithuania), Šiauliai city culture field policymakers. In a broader sense, the improvement in the quality of the intelligent social system highlighted in the study will significantly contribute to the general level of culture in Šiauliai. These positive changes will be experienced by the recipients of cultural services. Further research in the field of smart city cultural management is planned to analyze not only the situation of Šiauliai city but also the cultural field of Lithuania as a whole, in connection with the practices of the international cultural field. It is planned to study the smoothness of the transformation of cultural field institutions, adaptation to smart cultural management, and the emerging challenges. Further research is planned to analyze the scientific studies prepared by smart cities, to look for specific actions highlighted in them, challenges for the cultural sector in adapting to the gradual transformation of cities into smart cities.
Giedrius Nemeikšis
Published: 8 October 2020
Socialiniai tyrimai, Volume 43, pp 58-68; doi:10.21277/st.v43i1.307

Abstract:
Global economic crises, pandemic outbreaks have negative impacts not only on national economic indicators but also on the global economy, forcing businesses to suspend their activities or even close down. Therefore, upon such relations where the creditor’s confidence in the debtor has significantly decreased, the additional security of the assumed obligations becomes the factor, which enables not only the emergence of new civil legal relations but also the reduction of risk of unfulfilled agreement. For this reason, the choice of bank guarantee, as the most effective measures of the enforcement of obligations because of the solvet et repete principle become one of the most relevant issues and its demand is rising all over the world. So, this reach paper analyses three main sources of international commerce practice, which define and form the basis of bank guarantee: United Nations Convention on Independent Guarantees and Stand-by Letters of Credit, ICC Uniform Rules for Demand Guarantees and Draft Common Frame of Reference. Principles of European law. Personal security. Such tendencies of unification of bank guarantee practice in international commerce practice determine the objective necessary to analyse the compliance of the special legal regulation of bank guarantee provided in Lithuanian law with the standards set by international commerce practice, but limiting this research analysis only to the solvet et repete principle, which is specific only to bank guarantee and it is essential for the proper functioning of such a guarantee. Moreover, in order to obtain more detailed results of such analysis, the research analyses Lithuanian legal regulation practice on the issue in the context of the regulation practice of several other states with specific regulation of bank guarantee.Problematic situation: although the solvet et repete principle is a necessary basis for the proper functioning of a bank guarantee, its significance and peculiarities are emphasized in international commerce practice and legal doctrine, but Lithuanian legal doctrine does not pay any attention to this issue, considering the fact that national regulation provides separate legal provisions for a bank guarantee.The novelty of the topic: the limited research of Lithuanian legal doctrine does not analyse peculiarities of the solvet et repete principle and Lithuanian legal regulation on this question in comparison with international commerce practice and the relevant regulation practice of other countries. The legal provisions of the Civil Code of the Republic of Lithuania on bank guarantee are commented mostly in publications dedicated to the study process, that analyse in general the methods of securing obligations or international settlements, or even in the commentary of this Civil Code. However, such studies are focused only on the general introduction to peculiarities of guarantee regulation without analysing the most important principle for the proper functioning of bank guarantee.The purpose of the research is to analyse the peculiarities and regulation issues of the solvet et repete principle in international commercial practice, the legal systems of Lithuania, and other relevant countries with specific bank guarantee regulations.The objectives of the research: 1) to reveal the concept and peculiarities of the solvet et repete principle in international commercial practice; 2) to analyse the peculiarities and regulation issues of the solvet et repete principle in Lithuanian law; 3) to reveal the regulation peculiarities of the solvet et repete principle in other countries with specific bank guarantee regulations and to compare it with international standards and Lithuanian law.The research methodology: taking into account the topic, purpose and objectives of this article, the following research methods were applied: 1) the document analysis method was applied in collecting and researching data relevant to the analysis topic from international commerce practice documents and national laws; 2) the systematic analysis method was applied in the comprehensive examination of provisions of international commercial practice documents and national legal norms; 3) the comparative analysis method was applied in comparison of standards of international commerce practice with national regulations; 4) the generalization method was applied in summarizing the collected and analysed research data and formulating conclusions.Conclusions of the research: 1) the solvet et repete principle is based on the priority of the guarantor’s obligation to pay under a bank guarantee over the debtor’s ability to challenge such a payment, which is unique to the bank guarantee and essential for its proper functioning. Although this principle is individualized and analysed widely in legal doctrine, however, in analysed documents of international commerce practice this principle can be defined only by systematic analysis of separate provisions of analysed international documents. 2) A detailed analysis of the legal provisions of the Civil Code of the Republic of Lithuania on bank guarantee regulation showed that, as in case of international commerce practice, the solvet et repete principle is not expressis verbis set in legal regulation, but it can be seen from entire of relevant legal provision of this code and case law. However, the legal provision in Paragraph 5 of Article 6.92 of this Code complicates unreasonably the creditor’s ability to satisfy quickly his claim under bank guarantee, therefore its scope should be limited to the guarantor’s refusal to pay under bank guarantee only in case of a manifestly fraudulent claim. 3) The analysis of regulation peculiarities of the solvet et repete principle in other national legal systems with special bank guarantee legislation has shown that this principle is not expressis verbis set in legal regulation as in case of international commerce practice, and often the...
Kristina Kulikauskienė, Diana Šaparnienė
Published: 7 October 2020
Socialiniai tyrimai, Volume 43, pp 32-44; doi:10.21277/st.v43i1.305

Abstract:
In today’s world, information and communication technologies (ICT) and the ability to use their potential effectively, provide access to the latest information, digital services, communication, prompt inclusion in the labour market, participation in lifelong learning, and are an integral part of the successful functioning of society (Ekbia, 2016; Fabre and Popova, 2017). At the same time, the growing importance of ICT creates new challenges in ensuring equal opportunities for all, without exception, to have access to technological equipment, the Internet, the development of digital competences and digital services, and to enable them to use ICT effectively. The need to increase digital inclusion is particularly important in this area. Digital inclusion is associated with enabling socially excluded groups in society to use digital technologies effectively: for effective communication, participation in various activities, involvement in society and community (Real et al. 2014; Newman et al. 2017). The goals of digital inclusion are inseparable from the goals of social inclusion (Farooq et al., 2015; Beyene, 2018), in which the inclusion of all persons without exception, especially those belonging to socially excluded groups, in society and community is important. Caruso (2014), Bertot (2016), Borg and Smith (2018), Beyene (2018), Strover et al. (2020) note that digital inclusion comprises three key principles: access to the latest technologies, ICT adoption and application. The principle of application is the most important principle. It comprises the effective use of ICT, digital information and digital competences for learning, employment, self-education, civic participation, health strengthening and other purposes.Public libraries are very important organizations in increasing digital inclusion. In order to increase digital inclusion, public libraries should carry out activities aimed at providing access to ICT and the Internet, improving the digital competences and offering digital services. In this area, it is particularly important for public libraries to exploit the potential of their wide network of institutions, the variety of free services and possibilities to cooperate with other organizations. These aspects exclude public libraries from other institutions, enabling them to involve more people in digital inclusion activities and reach the most vulnerable groups of society that often experience social exclusion (Yılmaz and Cevher, 2015; Casselden, Pickard and McLeod, 2015; Appleton et al. 2018; Wyatt, Mcquire and Butt, 2018). The need to foster digital inclusion highlights the necessity to assess the activities of public libraries in increasing digital inclusion empirically. The aim of this article is to investigate the activities of public libraries in increasing the digital inclusion and to identify possible directions for the improvement of digital inclusion. The case of Šiauliai region was chosen for the empirical research. The methods of scientific literature content analysis, structured E- mail interview, systematization and generalization of collected data and secondary data analysis were employed in this research.The empirical research has shown that the activities of Šiauliai region libraries in the field of increasing digital inclusion include the main ones discussed in the scientific literature (Caruso, 2014; Nemer, 2015; Bertot, 2016; Luterek 2017; Beyene, 2018; Gregg and McKendry, 2018; Strover et al. 2020); ensuring free access to ICT and the Internet, developing digital competences and providing digital services. Free access to ICT and the Internet offered by public libraries is important for people with disabilities and seniors, providing opportunities to take care of health, communicate with relatives and save money. Digital literacy training in libraries, individual consultations and some digital services (e.g. e-books, virtual events) are relevant to these target groups. However, the involvement of people with disabilities and seniors in these activities is insufficient, especially in the area of access to digital services. The empirical research showed that the involvement of these target groups in the digital inclusion activities offered by libraries is limited. This limitation is caused by such reasons as lack of personal motivation, lack of digital skills, not adapted libraries infrastructure and technological equipment and lack of information about these activities.Taking these aspects into account, it is recommended for public libraries to increase the diversity of access to digital services, intensify initiatives to publicize information about these services and develop cooperation with organizations, representing these target groups (care homes, associations of the disabled, organizations representing seniors, daycare centers, etc.). This cooperation could increase the involvement of people with disabilities and seniors in the activities offered by libraries and contribute to the increase of digital inclusion.
Agnė Šneiderienė, Antanas Vaitiekus, Janina Vaitiekienė
Published: 7 October 2020
Socialiniai tyrimai, Volume 43, pp 45-57; doi:10.21277/st.v43i1.306

Abstract:
The creation and development of an information and knowledge-based society and knowledge economy are perceived as one of the most important priorities of social, economic, political development, culture, science and technological progress of modern society (Melnikas, Jakubavičius, Leichteris and Stumbrytė, 2017). It is important to create a learning society, a learning organization, a knowledge economy in order to adapt to the various challenges. Tortorella, Vergara, Garza-Reyes and Sahney (2020) noted that organizational learning can be seen as a process of improvement based on a clearer understanding and knowledge directly related to the organizational culture and environment.The scientific literature (Sakalas, 2012; Walker, 2014; Atkočiūnienė, 2014; Skrickienė, Čepuraitė and Štaras, 2018) presents various features of learning organization characteristics: strategy development, investment in one’s future, cooperation, environmental monitoring, focusing on problem identification and resolution, processing and applying large flows of information, responding, and anticipating internal and external changes. Organizational learning is a way of survival, capacity building, enabling it to change, that is to cope with change, and seize new opportunities. According to Walker (2014), knowledge, learning, and innovation are the key factors assuring the success of a modern organization. It should be noted that the acquisition, use and recognition of knowledge largely depend on the culture of the organization. As Salge and Vera (2012) argued, learning organizations understand the importance of learning and increase the ability to turn new knowledge into tangible improvements.In the scientific literature (Minelgaitė and Vaičiukynaitė, 2017; Katilienė, 2010; Vilkaitė-Vaitonė, Papšienė and Stulgienė, 2016; Digrienė, 2018; Shao, Feng and Hu, 2017; Walker, 2014) various definitions, styles and models of leadership have been identified. Usually, many definitions of leadership highlight one aspect in relation to other aspects (Minelgaitė and Vaičiukynaitė, 2017). Amor, Vázquez and Faíña (2020) noted that leadership is a critical component influencing an organization’s environment and how employees perceive their work. It should be noted that leadership theory is very diverse, but in the context of a learning organization, the types of transformational and transactional, empowering, positive, and collective leadership are important.It should be emphasized that the leader in the organization of the 21st century must be able to mobilize the organization’s staff for the implementation of strategic tasks; to be able rationally and effectively form a favourable environment for the learning organization. Managers and top managers must be guided by modern imperatives of a complex nature: the ideology of innovation, the perception of the need and necessity of change and reform, the application of best practices and experience of postmodern management in their organizational structures. Ewa, Cox, Tse and Lowe (2019) noted that there is a growing number of organizations that prosper and in which leadership is shared rather than concentrated in the hands of specific individuals or between these individuals. The importance of collective leadership will only increase as organizations involve more organizational, virtual, and non-traditional teams. Thus, there will be a need for a smoother and more dynamic process of empowering and consolidating leadership roles. Thus, it is very important to assess what are the opportunities for leadership expression in a learning organization.The object of research is the possibilities of leadership in a learning organization.The aim of the article is to form a model for determining the possibilities of leadership expression in a learning organization.To achieve the goal, the following tasks are formulated:1. Analyse the definitions and features of a learning organization.2. Examine the concept of leadership and analyse leadership styles.3. Identify opportunities for leadership expression in a learning organization.4. Form a model for determining the possibilities of leadership expression in a learning organization.Methods of analysis, descriptive, analytical and comparative analysis of scientific literature are applied in the article.The members of the learning organization are constantly improving their skills, raising their competence, improving their activities based on experience, and improving their decision-making skills. Organizational learning can be ensured through knowledge acquisition, information distribution, information interpretation, and organizational memory. The learning organization must ensure the existence of the following elements: systemic thinking, personal mastery, management of mental models, development of a shared vision and team learning. There is a link between a learning organization and the existence of increased organizational innovation capacity, increased productivity and competitive advantage. It should be emphasized that in order to be successful, it is necessary to exchange knowledge, communicate and learn, clarify and change existing practices.Leadership theory is very diverse, but in the context of a learning organization, transformational and transactional leadership systems become particularly evident. Types of empowering, shared, positive, collective leadership are also distinguished. Leadership can be viewed as any activity that relies on an individual’s abilities to effectively play a leadership role in an organization. Leadership development involves the social capital required to lead at the collective or individual level. Leadership can be expressed through the leadership style of leaders, the level of feedback, and the granting of autonomy to subordinates.Learning...
Rūta Sakalauskaitė
Published: 31 December 2019
Socialiniai tyrimai, Volume 42, pp 85-92; doi:10.21277/st.v42i2.275

Abstract:
The study examines the analogy of the concepts of shadow economy and non-observed economy. This study is relevant due to the fact that the studies related to shadow economy face the diversity of concepts: it seems that the same phenomenon – companies’ hidden activity – is named differently in various sources. In scientific literature, companies’ hidden activity is commonly named as a ‘shadow economy’ (Enste, 2015, 2018; Gaspareniene, et al., 2014; Goel, et al., 2019; Koufopoulou, et al., 2019; Medina and Schneider, 2018; Novkovska, 2019; Remeikienė, et al., 2017; Sauka and Putnins, 2019; Schneider, 2018a, 2019; Williams and Horodnic, 2015; Zaman and Goschin, 2015). Meanwhile, official statistical institutions, e.g. Statistics Lithuania, Eurostat, World Bank, Organization for Economic Co-operation and Development, use other term to define companies’ hidden activity, i.e. ‘non-observed economy’ (European Commission, International Monetary Fund, Organisation for Economic Co-operation and Development, United Nations, World Bank, 2009; Juškienė, et al., 2004; Lietuvos statistikos departamentas, 2016, 2017).Taking into account that both of these concepts are used in the same context, it can be assumed that the concepts of shadow economy and non-observed economy are identical. However, in order to accept or reject this statement, it is essential to analyze in detail the object of the study – the concepts of the shadow economy and the non-observed economy.Therefore, the purpose of this study is to structure the concepts of shadow economy and non-observed economy and to identify their similarities and differences. It is done by using the following method: the study of concepts is based on a comparative analysis of the types of shadow economy and the areas of non-observed economy. Due to the complexity of economic processes, shadow economy and non-observed economy cover many fields.The types of shadow economy concept which is defined by the author are the following:• The underground economy which covers market output (e.g. undeclared income from legal activities, salaries paid in envelopes, concealed income, concealed value added or other taxes) concealed by legal operators.• The illegal economy covers the production of illicit operators (e.g. drug trafficking, illegal alcohol production, smuggling).• The informal economy covers market and private use output of units that have no obligation to register their activity (e.g. own-use production of households, auxiliaries).Correspondingly, the areas of non-observed economy concept which is used by official statistical institutions are the following:• The underground economy – a legal manufacturing activity that is deliberately concealed from the authorities due to tax evasion, safety at work or other non-compliance.• The illegal economy – the manufacturing activity of goods and services that is prohibited by law or carried out by unauthorized manufacturers.• The informal sector – manufacturing activities of unregistered households or unincorporated enterprises with non-registered employees, that produce market output.• The household production for own final use – the productive activity of households producing goods and services capitalized within the same households.Summarizing the shadow economy concept which is defined by the author and non-observed economy concept which is used by official statistical institutions, it can be stated that although the essence of the shadow economy and non-observed economy is the same, these concepts are not analogous. Thus, the assumption done at the beginning of this study (that the concepts of the shadow economy and non-observed economy are identical) is rejected.The similarity between the concepts of shadow economy and non-observed economy is related to the fact that both of them include market processes that violate legal regulation and adversely affect tax revenue and financial interests of the state, where official institutions are not informed about such activity. In addition to the similarity of the analyzed concepts, shadow economy as well as non-observed economy include underground, informal, illegal economies and production for own final use.The fundamental difference of the analyzed concepts is that shadow economy does not include statistical inaccuracies, but statistical inaccuracies are included in non-observed economy. Basically, statistical inaccuracies are defined as relevant information that is not taken into account due to weaknesses in the statistical surveys.To sum it up, shadow economy researchers who rely on non-observed economy data published by official statistical institutions, should pay attention to the treatment of statistical inaccuracies. Theoretically, if the part of statistical inaccuracies in non-observed economy is insignificant, then non-observed economy can be identified as the shadow economy. However, in order to ensure the quality of studies, in practice it is recommended to indicate to which specific types of shadow economy or areas of non-observed economy researchers refer to in their studies.
Aurelija Zonienė, Violeta Valiulė
Published: 31 December 2019
Socialiniai tyrimai, Volume 42, pp 52-58; doi:10.21277/st.v42i2.272

Abstract:
Shifting societal understanding of sustainability can be tied to the potential of long-term growth of a company. This is reflected in the organization’s approach to sustainable investment and its management. Mostly, sustainable investment is based on the theories of economics and there is no clear consensus regarding the justification of sustainable investment by the theories of management.The purpose of this paper is to justify the benefits of sustainable investment for organizations by the two theories of management (modern and classic): Sustainable goal setting and Stakeholder theory. Those two theories have been chosen because they are believed to better correspond with the principles of sustainable investment.The question of the research is how to justify sustainable investment by Sustainable goal setting and Stakeholder theories. The aim of the research is to justify sustainable investment by Sustainable goal setting and Stakeholder theories.It has been found out that Sustainable goal setting theory and Stakeholder theory are related, overlapping and equally important in sustainable investment.
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