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Papers by Linas Stabingis

Research paper thumbnail of Žemės ūkio informacinių sistemų plėtra rengiantis narystei ES

Vytauto Didžiojo universitetasŽemės ūkio akademij

Research paper thumbnail of Valstybinės Mokesčių Inspekcijos Internetu Teikiamų Paslaugų Kokybės Tyrimas

Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos, Dec 25, 2012

Research paper thumbnail of Proper use of the concepts of computerisation, automation, robotisation, and digitisation when discussing accounting data processing

https://doi.org/10.7220/9786094674648The use of computer and communication equipment as well as s... more https://doi.org/10.7220/9786094674648The use of computer and communication equipment as well as software tools, is currently increasing very rapidly in various areas of our life, including accounting data processing. The actions in development, implementation and promotion of tools for accounting data processing intertwined, but the development of concepts that adequately reflect the changing situation delay. The last two decades institutions have focused on integrated internal data processing and receiving data from or transference to others institutions using communication infrastructure, now the focus is on uploading data fixed in paper document to computer media without the keyboard use, because this task requires a lot of staff time and diligence. The use of computer vision devices and elements of artificial intelligence allows automation accounting data input process. Unfortunately, the use of concepts describing full spectrum of new activities and devices in accounting data processing is not accurate enough. The purpose of this investigation – to define, which cases such concepts as Computerisation, Automation, Robotisation and Digitisation it is worth to use seeking properly describe the accounting data processing. Methods used for investigation – analysis of scientific publications and summarising practice of use of mentioned above concepts. This presentation provide an answer to the question of what terms have been used to properly describe innovations in nowadays accounting data processingBioekonomikos plėtros fakultetasVytauto Didžiojo universiteta

Research paper thumbnail of Mokesčių administravimo pokyčiai valstybinėje mokesčių inspekcijoje diegiant integruotas informacines sistemas

Research paper thumbnail of Information System of Research, Studies and Consulting for Agriculture in Lithuania

International Conference of European University Information Systems on Changing Universities, Mar 28, 2001

Research paper thumbnail of Understanding of Plagiarism by the Students in HEIs of Lithuania

Procedia - Social and Behavioral Sciences, 2014

Research paper thumbnail of Factors Influencing Entrepreneurial Intentions Among the Students in the Baltic Sea Region Countries

Business: Theory and Practice, Jun 22, 2023

Research paper thumbnail of Impact of Ict Use on Time Structure of Advisors Work at the Lithuanian Agricultural Advisory Service

Rural development, Jun 4, 2020

Research paper thumbnail of Žemės Ūkio Produktus Gaminančių Ir Perdirbančių Įmonių Informacinių Poreikių Nustatymas

DOAJ (DOAJ: Directory of Open Access Journals), Dec 1, 1997

Research paper thumbnail of Research of Quality of Online Services Provided by the State Tax Inspectorate

Research paper thumbnail of Increase of Consultants Work Efficiency Using ICT at the Lithuanian Agricultural Advisory Service

Research paper thumbnail of Skaitmeninio mokymosi plėtros galimybės ir poreikis

Vykstant sparčiai socialinės ir ekonominės aplinkos bei technologijų kaitai, būtina nuolatos moky... more Vykstant sparčiai socialinės ir ekonominės aplinkos bei technologijų kaitai, būtina nuolatos mokytis ir atnaujinti žinias. Specialistams neužtenka mokymo įstaigose įgytų žinių, būtina studijuoti ir tobulėti visą gyvenimą. Tiems, kuriems sunku išvykti iš gyvenamosios ar darbo vietos, labai aktualios nuotolinio mokymosi ir kvalifikacijos tobulinimo galimybės. Tokio pobūdžio mokymui didelę įtaką turi informacinių technologijų plėtra. Straipsnyje analizuojamos nuotolinių studijų taikant modernias informacines technologijas (skaitmeninio mokymosi) galimybės ir poreikis Lietuvoje, pateikiami ir apibendrinami šiuo tikslu atliktos anketinės apklausos rezultatai, teikiami pasiūlymai, kaip spartinti nuotolinių studijų internetu plėtrąVytauto Didžiojo universitetasŽemės ūkio akademij

Research paper thumbnail of Avoiding Plagiarism in Students' Written Works: Experience of Llu

Research paper thumbnail of Valuation of the Advisors’ in Accounting Work Efficiency Due to Ict Use

Research paper thumbnail of Employment and labour market development in Nordic and Baltic States

Employment is the main factor influencing welfare of the population. The scientific problem of th... more Employment is the main factor influencing welfare of the population. The scientific problem of this research is to identify the interrelation between employment development and labour market development and to foresee measures for increase of employment on a regional level. Seeking to solve this problem, it was made an analysis of the concepts of employment and labour market as well as EU unemployment policies. Empirical research was conducted on the base of Eurostat data on employment using method of multivariate statistical analysis. The results of the research, provided in this paper, show the changes employment and share of self employment in the period 2000-2013 in NUTS2 level regions of Nordic and Baltic countries EU member states. The recommendations provided in this paper offer ways to increase of employment in rural areas in regions investigated

Research paper thumbnail of Crop Declaration and Control Information System Quality Evaluation

Economics and rural development, 2006

Research paper thumbnail of Youth Inclusion Into Labour Market in Lithuania

The analysis of the data, reflecting the situation in labour market during post-crisis period in ... more The analysis of the data, reflecting the situation in labour market during post-crisis period in Lithuania, show the optimistic upward trends, but the situation is improving very slowly and is too fragile to avoid worrying about the future. The continuing demographic problems, intensive emigration, the growth of income disparities between the various groups of the population promotes the development of human resources and the adaptation of their skills in a constantly changing environment. The investigation on these issues is important from both – theoretical and practical points of view. From theoretical point of view analysis of scientific publications and generation of new ideas on proper management of challengers in a constantly changing environment it is important. Practical importance lies in provided proposals for increase of youth inclusion into labour, learning and training activities. The investigation is based on monographic research of scientific publications, legislation, national and EU legal regulation of human resources and improvement of labour market situation. For empirical research there were used accessible statistical data and data from Global University Entrepreneurial Spirit Students’ Survey (GUESSS) made in 2016. In the result of this investigation are proposed measures for youth inclusion into labour, learning and training activities in Lithuania.

Research paper thumbnail of Lietuvos mokesčių sistemos vertinimas

Tyrimo objektas – Lietuvos mokescių sistema. Tyrimų dalykas – Lietuvos mokescių sistemos vertinim... more Tyrimo objektas – Lietuvos mokescių sistema. Tyrimų dalykas – Lietuvos mokescių sistemos vertinimas. Darbo tikslas – įvertinti Lietuvos mokescių sistemą bei pateikti jos tobulinimą. Uždaviniai: isanalizuoti užsienio bei Lietuvos autorių moksline literatūrą mokescių sistemos vertinimo klausimais, istirti svarbiausius mokescių sistemos vertinimo kriterijus, sukurti mokescių sistemos vertinimo metodiką, įvertinti Lietuvos Respublikos mokescių sistemą, pateikti isvadas ir pasiūlymus. Tyrimo metodai ir būdai: mokslinės literatūros analizė ir sintezė, loginė analizė, grupavimo, palyginimo, grafinio vaizdavimo būdas, loginio modeliavimo. Tyrimo rezultatai: • pirmoje darbo dalyje analizuoti mokescių sistemos vertinimo metodai, nustatyti jų trūkumai ir privalumai. Mokescių sistemos vertinimui pasirinkti klasikiniai apmokestinimo principai ir Gill metodas. • antroje dalyje atrinktiems kriterijams apibendrinti nustatyti reiksmingiausi ir svarbiausi rodikliai ir sukurta mokescių sistemos vertinimo metodika. • trecioje darbo dalyje pagal nustatytus kriterijus ir juos isreiskiancius rodiklius įvertinta Lietuvos mokescių sistema, nustatytos problemos bei pateikti pasiūlymai, kuriuos įgyvendinus mokescių sistema būtų efektyvesnė. • pagrindinės isvados: 1) Nustatyta, kad mokescių sistema yra sudėtingas darinys, reikalaujantis sisteminio požiūrio ir kompleksinio vertinimo.2) Lietuvos mokescių sistema nėra itin gera, kadangi pažeidžia teisingumo (egzistuoja gyventojų ekonominė nelygybė,... [toliau žr. visą tekstą]%%%%The object of the research – Tax system of Lithuanian. The subject of the research - Evaluating of Lithuanian tax system. The aim of the research – to evaluate Lithuanian Tax system and make suggestions for the improving. Objectives: to analyze of foreign and Lithuanian authors scientific literature about Evaluating of Tax System, to explore the main criteria of Tax System evaluation, to create the Tax System Evaluation methodic, to evaluate Lithuanian Tax System, to make conclusions and suggestions about improving Lithuanian Tax system. Methods of the research: analysis and synthesis of scientific literature, the analysis of logic, method of batching, method of comparison, the representation of graphically, modeling of logic. Results of the research: • at first part of the work was analyzed the methods of Tax System Evaluation and identified their advantages and disadvantages. Tax system was chosen to evaluate in according to classical principles of taxation and the method of Gill • at second part was identified the main and most important indicators of the tax system for the selected criteria and was created the method for the evaluating of tax system • at the third part Lithuanian tax system was evaluated in according to established criteria and indicators, was identified the problems and made suggestions for the improving of Tax System • the main conclusions: 1) was found that, tax system is a complex combination that needs a systemic and integrated evaluating. 2)... [to full text]

Research paper thumbnail of Quality assessment of accounting information systems used by small enterprises in Lithuania

Vytauto Didžiojo universitetasŽemės ūkio akademij

Research paper thumbnail of Entrepreneurial intention among students of Baltic region

Many countries are dealing the problem of weak participation of young people in labour market. Ma... more Many countries are dealing the problem of weak participation of young people in labour market. Many researchers propose development of entrepreneurship as one of measures for solving this problem. The growth of entrepreneurial activities will help in reducing the unemployment rate. But it is not enough to have the ideas and wishes to start new business. There are needed also knowledge; financial, legal and mental opportunities. Attitude towards entrepreneurship can be based on personality traits and demographic characteristics, economical and social environment etc. Investigation on students' intention in this research was made using data received during implementation the GUESSS project in year 2016. There were involved students from Higher Education Institutions in 50 countries around the world who provided answers to wide range questionnaire. The objective of this research study is to explore the entrepreneurial intention among students from higher learning institution. Autho...

Research paper thumbnail of Žemės ūkio informacinių sistemų plėtra rengiantis narystei ES

Vytauto Didžiojo universitetasŽemės ūkio akademij

Research paper thumbnail of Valstybinės Mokesčių Inspekcijos Internetu Teikiamų Paslaugų Kokybės Tyrimas

Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos, Dec 25, 2012

Research paper thumbnail of Proper use of the concepts of computerisation, automation, robotisation, and digitisation when discussing accounting data processing

https://doi.org/10.7220/9786094674648The use of computer and communication equipment as well as s... more https://doi.org/10.7220/9786094674648The use of computer and communication equipment as well as software tools, is currently increasing very rapidly in various areas of our life, including accounting data processing. The actions in development, implementation and promotion of tools for accounting data processing intertwined, but the development of concepts that adequately reflect the changing situation delay. The last two decades institutions have focused on integrated internal data processing and receiving data from or transference to others institutions using communication infrastructure, now the focus is on uploading data fixed in paper document to computer media without the keyboard use, because this task requires a lot of staff time and diligence. The use of computer vision devices and elements of artificial intelligence allows automation accounting data input process. Unfortunately, the use of concepts describing full spectrum of new activities and devices in accounting data processing is not accurate enough. The purpose of this investigation – to define, which cases such concepts as Computerisation, Automation, Robotisation and Digitisation it is worth to use seeking properly describe the accounting data processing. Methods used for investigation – analysis of scientific publications and summarising practice of use of mentioned above concepts. This presentation provide an answer to the question of what terms have been used to properly describe innovations in nowadays accounting data processingBioekonomikos plėtros fakultetasVytauto Didžiojo universiteta

Research paper thumbnail of Mokesčių administravimo pokyčiai valstybinėje mokesčių inspekcijoje diegiant integruotas informacines sistemas

Research paper thumbnail of Information System of Research, Studies and Consulting for Agriculture in Lithuania

International Conference of European University Information Systems on Changing Universities, Mar 28, 2001

Research paper thumbnail of Understanding of Plagiarism by the Students in HEIs of Lithuania

Procedia - Social and Behavioral Sciences, 2014

Research paper thumbnail of Factors Influencing Entrepreneurial Intentions Among the Students in the Baltic Sea Region Countries

Business: Theory and Practice, Jun 22, 2023

Research paper thumbnail of Impact of Ict Use on Time Structure of Advisors Work at the Lithuanian Agricultural Advisory Service

Rural development, Jun 4, 2020

Research paper thumbnail of Žemės Ūkio Produktus Gaminančių Ir Perdirbančių Įmonių Informacinių Poreikių Nustatymas

DOAJ (DOAJ: Directory of Open Access Journals), Dec 1, 1997

Research paper thumbnail of Research of Quality of Online Services Provided by the State Tax Inspectorate

Research paper thumbnail of Increase of Consultants Work Efficiency Using ICT at the Lithuanian Agricultural Advisory Service

Research paper thumbnail of Skaitmeninio mokymosi plėtros galimybės ir poreikis

Vykstant sparčiai socialinės ir ekonominės aplinkos bei technologijų kaitai, būtina nuolatos moky... more Vykstant sparčiai socialinės ir ekonominės aplinkos bei technologijų kaitai, būtina nuolatos mokytis ir atnaujinti žinias. Specialistams neužtenka mokymo įstaigose įgytų žinių, būtina studijuoti ir tobulėti visą gyvenimą. Tiems, kuriems sunku išvykti iš gyvenamosios ar darbo vietos, labai aktualios nuotolinio mokymosi ir kvalifikacijos tobulinimo galimybės. Tokio pobūdžio mokymui didelę įtaką turi informacinių technologijų plėtra. Straipsnyje analizuojamos nuotolinių studijų taikant modernias informacines technologijas (skaitmeninio mokymosi) galimybės ir poreikis Lietuvoje, pateikiami ir apibendrinami šiuo tikslu atliktos anketinės apklausos rezultatai, teikiami pasiūlymai, kaip spartinti nuotolinių studijų internetu plėtrąVytauto Didžiojo universitetasŽemės ūkio akademij

Research paper thumbnail of Avoiding Plagiarism in Students' Written Works: Experience of Llu

Research paper thumbnail of Valuation of the Advisors’ in Accounting Work Efficiency Due to Ict Use

Research paper thumbnail of Employment and labour market development in Nordic and Baltic States

Employment is the main factor influencing welfare of the population. The scientific problem of th... more Employment is the main factor influencing welfare of the population. The scientific problem of this research is to identify the interrelation between employment development and labour market development and to foresee measures for increase of employment on a regional level. Seeking to solve this problem, it was made an analysis of the concepts of employment and labour market as well as EU unemployment policies. Empirical research was conducted on the base of Eurostat data on employment using method of multivariate statistical analysis. The results of the research, provided in this paper, show the changes employment and share of self employment in the period 2000-2013 in NUTS2 level regions of Nordic and Baltic countries EU member states. The recommendations provided in this paper offer ways to increase of employment in rural areas in regions investigated

Research paper thumbnail of Crop Declaration and Control Information System Quality Evaluation

Economics and rural development, 2006

Research paper thumbnail of Youth Inclusion Into Labour Market in Lithuania

The analysis of the data, reflecting the situation in labour market during post-crisis period in ... more The analysis of the data, reflecting the situation in labour market during post-crisis period in Lithuania, show the optimistic upward trends, but the situation is improving very slowly and is too fragile to avoid worrying about the future. The continuing demographic problems, intensive emigration, the growth of income disparities between the various groups of the population promotes the development of human resources and the adaptation of their skills in a constantly changing environment. The investigation on these issues is important from both – theoretical and practical points of view. From theoretical point of view analysis of scientific publications and generation of new ideas on proper management of challengers in a constantly changing environment it is important. Practical importance lies in provided proposals for increase of youth inclusion into labour, learning and training activities. The investigation is based on monographic research of scientific publications, legislation, national and EU legal regulation of human resources and improvement of labour market situation. For empirical research there were used accessible statistical data and data from Global University Entrepreneurial Spirit Students’ Survey (GUESSS) made in 2016. In the result of this investigation are proposed measures for youth inclusion into labour, learning and training activities in Lithuania.

Research paper thumbnail of Lietuvos mokesčių sistemos vertinimas

Tyrimo objektas – Lietuvos mokescių sistema. Tyrimų dalykas – Lietuvos mokescių sistemos vertinim... more Tyrimo objektas – Lietuvos mokescių sistema. Tyrimų dalykas – Lietuvos mokescių sistemos vertinimas. Darbo tikslas – įvertinti Lietuvos mokescių sistemą bei pateikti jos tobulinimą. Uždaviniai: isanalizuoti užsienio bei Lietuvos autorių moksline literatūrą mokescių sistemos vertinimo klausimais, istirti svarbiausius mokescių sistemos vertinimo kriterijus, sukurti mokescių sistemos vertinimo metodiką, įvertinti Lietuvos Respublikos mokescių sistemą, pateikti isvadas ir pasiūlymus. Tyrimo metodai ir būdai: mokslinės literatūros analizė ir sintezė, loginė analizė, grupavimo, palyginimo, grafinio vaizdavimo būdas, loginio modeliavimo. Tyrimo rezultatai: • pirmoje darbo dalyje analizuoti mokescių sistemos vertinimo metodai, nustatyti jų trūkumai ir privalumai. Mokescių sistemos vertinimui pasirinkti klasikiniai apmokestinimo principai ir Gill metodas. • antroje dalyje atrinktiems kriterijams apibendrinti nustatyti reiksmingiausi ir svarbiausi rodikliai ir sukurta mokescių sistemos vertinimo metodika. • trecioje darbo dalyje pagal nustatytus kriterijus ir juos isreiskiancius rodiklius įvertinta Lietuvos mokescių sistema, nustatytos problemos bei pateikti pasiūlymai, kuriuos įgyvendinus mokescių sistema būtų efektyvesnė. • pagrindinės isvados: 1) Nustatyta, kad mokescių sistema yra sudėtingas darinys, reikalaujantis sisteminio požiūrio ir kompleksinio vertinimo.2) Lietuvos mokescių sistema nėra itin gera, kadangi pažeidžia teisingumo (egzistuoja gyventojų ekonominė nelygybė,... [toliau žr. visą tekstą]%%%%The object of the research – Tax system of Lithuanian. The subject of the research - Evaluating of Lithuanian tax system. The aim of the research – to evaluate Lithuanian Tax system and make suggestions for the improving. Objectives: to analyze of foreign and Lithuanian authors scientific literature about Evaluating of Tax System, to explore the main criteria of Tax System evaluation, to create the Tax System Evaluation methodic, to evaluate Lithuanian Tax System, to make conclusions and suggestions about improving Lithuanian Tax system. Methods of the research: analysis and synthesis of scientific literature, the analysis of logic, method of batching, method of comparison, the representation of graphically, modeling of logic. Results of the research: • at first part of the work was analyzed the methods of Tax System Evaluation and identified their advantages and disadvantages. Tax system was chosen to evaluate in according to classical principles of taxation and the method of Gill • at second part was identified the main and most important indicators of the tax system for the selected criteria and was created the method for the evaluating of tax system • at the third part Lithuanian tax system was evaluated in according to established criteria and indicators, was identified the problems and made suggestions for the improving of Tax System • the main conclusions: 1) was found that, tax system is a complex combination that needs a systemic and integrated evaluating. 2)... [to full text]

Research paper thumbnail of Quality assessment of accounting information systems used by small enterprises in Lithuania

Vytauto Didžiojo universitetasŽemės ūkio akademij

Research paper thumbnail of Entrepreneurial intention among students of Baltic region

Many countries are dealing the problem of weak participation of young people in labour market. Ma... more Many countries are dealing the problem of weak participation of young people in labour market. Many researchers propose development of entrepreneurship as one of measures for solving this problem. The growth of entrepreneurial activities will help in reducing the unemployment rate. But it is not enough to have the ideas and wishes to start new business. There are needed also knowledge; financial, legal and mental opportunities. Attitude towards entrepreneurship can be based on personality traits and demographic characteristics, economical and social environment etc. Investigation on students' intention in this research was made using data received during implementation the GUESSS project in year 2016. There were involved students from Higher Education Institutions in 50 countries around the world who provided answers to wide range questionnaire. The objective of this research study is to explore the entrepreneurial intention among students from higher learning institution. Autho...