10psl tekstas apie Charlie Chaplin, geriausia kadanors gyvenusi aktoriu-komika. IZanga:Charlie Chaplin, who brought laughter to millions worldwide as the silent "Little Tramp" clown, had the type of deprived childhood that one would expect to find in a Dickens novel. Born in East Street, Walworth, London on 16 April, 1889, Charles Spencer Chaplin was the son of a music hall singer and his wife. Charlie Chaplin's parents divorced early in his life, with his father providing little to no support, either financial or otherwise, leaving his mother to support them as best she could. Chaplin's mother Hannah was the brightest spot in Charlie's childhood; formerly an actor on stage, she had lost her ability to perform, and managed to earn a subsistence living for herself, Charlie, and Charlie's older half-brother Sidney by sewing. She was an integral part of Charlie's young life, and he credited her with much of his success..... (APIMTIS 10 PSL)

Anglų kalba  Pagalbinė medžiaga   (27,27 kB)

Šiuo projektu mes norime atlikti lino gaminių eksporto iš Lietuvos į Švediją studiją. Lietuvoje esanti kompanija pirks iš vietinių gamintojų lino gaminius: drabužius, staltieses, užuolaidas, patalynės komplektus, servetėles, įvairias stiliaus dekoracijas, audinius bei įvairią šalies tautinę atributiką. Ši produkcija bus vežama jūrų keliu iš Klaipėdos į Švediją, Stokholmą, kur išsinuomosime prekybines patalpas savo lininiams gaminiams realizuoti. Manome, kad prekės kelionė paprastai truks keletą dienų, tačiau iki pirmosios kelionės reikės atlikti Stokholmo miesto rinkos analizę, nustatyti, kur turėtų būti mūsų parduotuvė, kokie yra potencialūs pirkėjai, kokius kiekius ten galima parduoti ir pan. Įmonės projekto įgyvendinimui reikalingi ištekliai būtų produkcija (lininiai gaminiai), finansinės lėšos, žmogiškasis kapitalas (visi darbuotojai, jų fizinis bei protinis darbas), verslo ištekliai, nekilnojamas turtas bei informacija. Projekto pradžioje turėtų būti įtraukti įvairūs specialistai, konsultuojantys įmonės vadovus apie verslo galimybes bei perspektyvas Švedijoje.

Ekonomika  Projektai   (50 psl., 89,16 kB)

I would like to visit Australia, USA and England. Australia called the most dryest continent. Immensity of the territory is desert or semi-desert areas. Australia does not have gigantic cultural or historical monuments.

Anglų kalba  Kalbėjimo temos   (1 psl., 3,58 kB)

Tačiau pažymėtina, kad audito atsiradimo užuomazgos, jo pradžia siejama ne su vyriausybine politika, o tiesiogiai su įmonės vadovų ir jų akcininkų tarpusavio santykiai. Greitai paaiškėjo, kad įsteigtų akcinių bendrovių vadovų, tiesiogiai valdančių įmonę, ir akcininkų, finansuojančių jų veiklą, interesai gerokai skiriasi. Pirmųjų pagrindinis tikslas yra gauti kuo didesnį pelną ir jį panaudoti savo tikslams, antrųjų - dividendus. Pirmieji derinti šiuos interesus pradėjo buhalteriai, kurių pagrindinis uždavinys buvo garantuoti, kad visi rodikliai apskaičiuoti tiksliai. Audito tėvyne laikoma Didžioji Britanija. Svarbiausiuose jūrų uostuose maždaug nuo 1790 m. kai kurie buhalteriai jau vertėsi vieša apskaitos praktika. Tačiau galutinai kaip savarankiška praktinės veiklos sritis ir kaip savarankiškas mokslas auditas susiformavo tik XIX a. pabaigoje, kai susiklostė atitinkamos ekonominės sąlygos, kai kapitalu pradėjo disponuoti daugelis didelių ir mažų firmų bei privačių asmenų. Tada, norint pritraukti akcinį kapitalą, tapo būtina patvirtinti savo firmos finansinės atskaitomybės tikrumą ir tikslumą. Tokias garantijas pradėjo teikti viešieji buhalteriai (public accountants), kurie vėliau buvo pavadinti auditoriais (auditors). Jie pradėjo kurti įvairias profesines apskaitos organizacijas, reikalauti šalių vyriausybes įteisinti jų veiklą. Galima skirti 3 svarbiausias tendencijas, kurios išryškėjo pasaulinėje audito raidoje ir yra būdingos daugeliui pasaulio šalių: Pirmaisiais dešimtmečiais auditas buvo traktuojamas tik kaip finansinių ataskaitų patikrinimas ir jų tikrumo ir tikslumo patvirtinimas. Tokioje stadijoje iš esmės yra visų buvusių socialistinių šalių dabartinė audito būklė. Nuo XX a. vidurio (praktiškai nuo 1969 m.) vis labiau akcentuojamas sisteminis - orientacinis audito pobūdis. Daug dėmesio skiriama įmonių valdymo sistemos, ypač vidinės kontrolės efektyvumui. Pastaraisiais metais labai daug dėmesio skiriama galimai audito rizikai ir galimybėms ją sumažinti. AUDITO APIBRĖŽIMAS Šiuo metu daugelyje audito knygų auditas apibrėžiamas vadovaujantis Didžiosios Britanijos audito standartuose pateiktu apibrėžimu: Auditas - įmonės finansinių ataskaitų nepriklausomas patikrinimas ir nuomonės apie jas suformulavimas. Nurodomi 6 audito elementai, nusakantys jo esmę: 1 TAS “Audito tikslai ir pagrindiniai principai” pateikiamas toks audito apibrėžimas: Auditas - tai nepriklausomas įmonės finansinės atskaitomybės ir su ja susijusios finansinės informacijos tyrimas, užbaigiamas nuomonės apie ją išreiškimu. Panagrinėsime pagrindinius šio apibrėžimo teiginius. Nepriklausomumas - kad audito informacijos vartotojai pasitikėyų auditoriumi, jis turi būti nepriklausomas nuo tikrinamos įmonės. Jis privalo turėti faktinę nepriklausomybę ir ją parodyti savo elgesiu. Auditorius neturi eiti į kompromisus su administracija, turi būti laisvas nuo bet kokių finansinių interesų: akcijų, kreditų. Ne tik jis, bet ir šeimos nariai neturi būti suinteresuoti. Informacija apie autoriaus finansinius interesus firmose kaupiama nuo jo priėmimo į darbą. Tyrimas - pripažintų metodų panaudojimas, įgalinantis nustatyti valdymo sistemos efektyvumą ir vientisumą, taip pat buhalterinių įrašų teisingumą ir išsamumą. Tyrimo tikslas - įgalinti auditorių suformuoti nuomonę apie auditą. Nuomonė - nėra garantija. Tačiau prityrusio profesionalo auditas, atliktas pagal pripažintus standartus, turi būti patikimas. Dažniausiai auditoriaus nuomonė apima: įstatymų numatytų taisyklių laikimąsi; finansinių ataskaitų patikimumą ir bešališkumą. Išreiškimas - raštu, pridedamas prie finansinės atskaitomybės, sudėtinė dalis. Finansinė atskaitomybė rodo įmonės pelną (arba išlaidas, kai už jas atsiskaitoma), likvidinių lėšų judėjimą per ataskaitinį laikotarpį ir finansinę būklę ataskaitinio laikotarpio pabaigai. Ją sudaro: pelno ir nuostolių ataskaita; piniginių srautų ataskaita; balansas. Įmonė. Labai svarbu nustatyti struktūros, apie kurią auditorius pateikia nuomonę, ribas. Gali būti - kompanija, transnacionalinis susivienijimas, gamybinis vienetas ar valstybės valdymo administracinis organas. Paskirtas auditorius. Skiria auditorių visuotinis akcininkų susirinkimas (jam auditorius ir atsiskaito). Suranda auditorių ir pateikia tvirtinimui įmonės administracija. Įstatymų nustatytos taisyklės. Savo veikloje auditorius privalo laikytis visųreguliatyvų, tiek reglamentuojančių jo profesionalią, tiek įmonės gamybinę - komercinę bei ūkinę - finansinę veiklą. AUDITO RŪŠYS Teoriniu požiūriu audito rūšių klasifikavimo problema išnagrinėta prasčiau negu apskaitos rūšių. Nepakankamai dėmesio skiriama kriterijams, pagal kuriuos turi būti klasifikuojamas auditas, nagrinėti. Dažniausiai auditas klasifikuojamas pagal du kriterijus: pagal veiklos sferas ir funkcijas; pagal apimtį bei atlikėjus. Pagal veiklos sferas auditas skirstomas į šias rūšis: Finansinį arba finansų ataskaitų; Valdymo ir veiklos; Kompanijos politikos ir programos; Socialinį auditą. Valdymo auditas dažnai atliekamas atskirai nuo veiklos audito, kuris tiesiogiai siejamas su kompanijos politikos ir programų tyrimu. Todėl kai kurie auditoriai visiškai pagrįstai nurodo 3 audito rūšis: Finansinių ataskaitų; Valdymo; Veiklos auditą (žr. 1 schemą). 1. Finansinis arba finansinių ataskaitų auditas Jį atliekant, tikrinamas balansas, pajamų (arba pelno ir nuostolių), pinigų srautų, fondų judėjimo ataskaitos ir su jomis susijusios pažymos (pastabos). Daugelis autorių, apibūdindami audito esmę, pagrindu laiko finansinių ataskaitų auditą, labiausiai paplitusį įvairiose šalių kompanijose ir įvairiose veiklos srityse. Finansinio audito tikslas - nustatyti, ar visi finansiniai sandėriai ir ūkinės operacijos atitinka kompanijos politiką. Išnagrinėjus kompanijos finansines ataskaitas, galima susidaryti vaizdą apie jos finansinę būklę, gaunamas pajamas ir jų šaltinius, išlaidų dydį ir rūšis, pelną ir rentabilumą, mokamąjį pajėgumą bei įsiskolinimus ir t.t. Valdymo ir veiklos auditas Dažnai ši audito rūšis vadinama ekonominio efektyvumo auditu. Tai tokia audito rūšis, kur auditorius daug dėmesio skiria kompanijos valdymo ir jos dabartinio biznio būklės kokybinei analizei. Tikrinamas veiklos ekonomiškumas, efektyvumas ir produktyvumas. Dažnai įvertinamas naudojamų kontrolės sistemų efektyvumas. Atliekant valdymo auditą, nagrinėjamas valdymo organizavimas ir jo efektyvumas. Veiklos audito metu įvertinami galutiniai veiklos rezultatai, t. y. pajamos, išlaidos ir nuostoliai. Be to, nustatoma, ar objektyviai buvo naudojami visų rūšių ištekliai (atskleidžiamos neracionalaus jų naudojimo priežastys), ieškoma būdų produkcijos gamybai didinti bei kokybei gerinti, parengiami ir nagrinėjami alternatyviniai sprendimai veiklos efektyvumui didinti. 3. Kompanijos politikos ir programos auditas Ši audito rūšis neretai vadinama tvarkos ir drausmės, ekonominių įstatymų ir drausmės pažeidimų auditu. Jo pagrindinis tikslas - tikrinti, kaip kompanijoje laikomasi veiklos organizavimo nustatytos politikos įstatymų, procedurų, taisyklių ir nutarimų. Iš esmės, ši audito rūšis padeda nustatyti, kaip kompanijos personalas dirba, t. y. ar nepažeidinėjama pagrindinė darbo sistema. 4. Socialinis auditas Ši audito rūšis labai paplito pastaraisiais metais. Jo tyrimų objektas labai platus. Tai kompanijų gamtinės aplinkos ir ją lemiančių veiksnių tyrimai, tarnautojų ryšių ir įvairių bendrovių (sąjungų) veiklos analizė, vartotojų poreikių ir suinteresuotų kompanijų veikla asmenų interesų tyrimas. Šis auditas taip pat apima žmonių svaikatos, užimtumo, gamybos ir gamtos harmonizavimo, racionalaus gamtinių išteklių naudojimo, darbo saugumo ir kitų svarbių šiuolaikinių visuomenės problemų tyrimą. Dažnai šis auditas vadinamas aplinkos, ekologijos, gamtos, “žaliuoju” ir pan. auditu. Pagal apimtį ir atlikėjus auditas skirstomas į: Išorinį (viešąjį); Vidinį; Vyriausybės (valstybės). Atitinkamai auditoriai skirstomi į: Išorinius (viešuosius)(public accountants, public auditors); Vidinius (internal auditors); Vyriausybės (governmental)(žr. 2 scemą). Taip dažniausiai skirstoma atliekant finansinį auditą. Išorinis auditas apibrėžiamas kaip nepriklausomas finansinių ataskaitų patikrinimas ir nuomonės apie jas suformulavimas. Todėl viešų auditorių svarbiausia pareiga - atestuoti finansinių ataskaitų teisingumą, nors, savaime suprantama, jie, dirbantys pagal sutartis, atlieka ir įvairius kitus darbus. Išorinio (viešojo) auditoriaus veiklai daro įtaką daugybė veiksnių, kuriuos galima sugrupuoti į 3 svarbiausias grupes: veiksniai, kurie turi įtakos įmonių viduje; veiksniai, kurie turi įtakos už įmonės ribų; biurokratiniai veiksniai. Pirmos grupės veiksniai yra labiau asmeninio pobūdžio, pvz., tarpusavio ryšiai su kitais auditoriais ir įmonių narias (vadovybe, bendradarbiais ir pan.). Prie veiksnių, kurie turi įtakos už įmonės ribų, priskiriami tokie: visuomenės nuomonė, kitų auditorių laimėjimai, audito apskaitos literatūra, konferencijos, valstybės ekonominė politika, profesinės apskaitos organizacijos ir kt. Biurokratiniai veiksniai - tai tokie veiksniai, kurie vienokiu ar kitokiu būdu reguliuoja visą darbo technologiją ir aplinką. Dažniausiai tai vadinama biurokratiniu popierizmu, be kurio neapsieinama ir išsivysčiusiose pasaulio šalyse. Vidinis auditas yra nepriklausoma veikla (funkcija) įmonės viduje. Jo metu tikrinama įmonės kontrolės sistema, veiklos kokybė ir siekiama padėti vadovybei. Beveik visi vidinio audito apibrėžimai nurodo, kad auditas yra nepriklausoma funkcija (veikla), atliekama įmonės viduje, kad jo tikslai yra patikrinti ir įvertinti kitų kontrolės rūšių efektyvumą ir suteikti įmonei kitas atitinkamas paslaugas. Praktikoje vidinio audito metu tikrinama ne tik apskaitos ir kontrolės būklė, bet ir įmonės padalinių darbo efektyvumas bei jų veiklos atitikimas bendrą politiką. Vienas iš vidinio audito tikslų - padėti apsaugoti įmonės turtą nuo išeikvojimų, vagysčių ir neracionalaus naudojimo. Vidiniai auditoriai yra įmonės personalo nariai. Tai yra didelis vidinio audito privalumas, nes jie gerai žino įmonės padėtį, “jaučia jos pulsą”. Jie tarsi futbolo teisėjai prižiūri, kad įmonėje būtų “žaidžiama pagal taisykles”, t.y. kad būtų laikomasi įstatymų, standartų, vidinės tvarkos procedurų. Jų tikslas - padėti įmonės vadovybei, pateikti jai tyrimų duomenis, rekomendacijų, patarimų ir komentarų. Vidinis auditas reikalingas pasitaikančioms klaidoms atskleisti ir, svarbiausia, užkirsti kelią joms atsirasti. AUDITO BŪTINUMAS Audito būtinumą lemia rinkos santykiai. Tuomet susiklosto tokios aplinkybės, kuriose be audito negalima išspręsti kai kurių problemų. Svarbiausios yra tokios: Dirbant kolektyviai reikalingas tarpusavio pasitikėjimas ir garantija, kad visi kolektyvo nariai, o ypač tie, kurie disponuoja pinigais ir materialinėmis vertybėmis, sąžiningai ir teisingai vykdytų savo pareigas. Tokia garantija gali būti tuomet, kai, esant reikalui arba iš anksto nustatytais terminais, atliekamas patikrinimas. Sprendžiant turtinius ginčus tarp pačių įmonių arba tarp įmonių ir atskirų asmenų. Tokie ginčai paprastai vyksta tuomet, kai kuri nors pusė nevykdo įsipareigojimų arba kitokia veikla padaro materialinę žalą kitai pusei. Tada tenka nustatyti, kokių įsipareigojimų nebuvo paisoma, kokie veiksmai prieštarauja galiojantiems įstatymams ar sutartims ir kokia dėl to padaryta materialinė žala. Sprendžiant pasitikėjimo įmonių finansinėmis galimybėmis kalusimą. Kreditoriams, akcininkams yra svarbu žinoti, kokia finansinė būklė tų įmonių, į kurias jie įdėjo arba numato įdėti savo kapitalą. Be to, statistikos ir kitos valstybinės įstaigos, bankai turi turėti garantiją, kad įmonių ataskaitos yra teisingos. Ataskaitų teisingumą patikrinti ir paliudyti gali tik nepriklausomi nuo įmonės kontrolieriai. Vykdant įvairias operacijas, susijusias su turto padalijimu, naudojimu, prireikia objektyvios ir pagrįstos informacijos apie turto kiekį, kokybę, vertę. Praktiniame kasdieniame darbe audito aplinka smarkiai susiaurėja. Auditorius, rinkdamas ir apdorodomas informaciją, bendrauja tik su firmos valdymo personalu ir tarnautojais. Jo aplinką sudaro “užburtas ratas” (trikampis): auditorius - valdymo personalas - tarnautojai (žr. 4 schemą). APSKAITA AUDITO PROCESE Audito efektyvumas labai priklauso nuo apskaitos kokybės ir jos teikiamos informacijos tinkamo tinkamo panaudojimo audito metu. Vyrauja nuomonė, kad net pažangiausios audito metodikos bus neveiksmingos, jei apskaitos duomenys bus klaidingi, netikslūs, blogai susisteminti. Tokie apskaitos duomenys yra nepatikimi. Jais remiantis, negalima padaryti teisingų audito išvadų. Taigi audito procese apskaita atlieka svarbiausią vaidmenį. Kokia jos vieta audito procese, rodo 5 schema. Audito procese naudojami visų apskaitos rūšių duomenys, bet pirmiausia reikia valdymo ir finansinės apskaitos duomenų. Be valdymo ir finansinės apskaitos, naudojama vadinamosios išorinės ir auditoriaus generuotos apskaitos informacija. Išorinės apskaitos informacija - tai informacija, kuri gaunama iš trečiųjų asmenų. Auditoriaus generuota apskaita - tai informacija, kurią pats auditorius sukuria prieš atlikdamas auditą ir jo metu. Audito metu panaudojami visų rūšių dokumentai: pirminiai, suvestiniai, neoficialūs, pagalbiniai ir kiti. Patikimiausi yra pirminiai dokumentai, nes jie surašomi operacijos atlikimo metu (ar tuoj ją atlikus), turi visus privalomus rekvizitus ir kartu patvirtina ūkinę operaciją. Suvestiniai dokumentai surašomi pirminių dokumentų pagrindu. Neoficialūs dokumentai - tai tokie dokumentai, kuriuos surašo įmonės darbuotojai savo iniciatyva. Gauta iš šių dokumentų informacija nors ir nėra pakankamai patikima, tačiau neretai nurodo audito kryptį, t.y. kokiems klausimams reikėtų skirti daugiau dėmesio. Panašaus pobūdžio informaciją teikia ir pagalbiniai dokumentai, t. y. dokumentai, kurie atspindi konkrečių asmenų požiūrį į atitinkamus ekonominius reiškinius, įvykius, ūkines operacijas ir procesus. Prie šios grupės dokumentų priskiriami piliečių pareiškimai, skundai, pasiaiškinimai ir pan. Apskaitos informacija turi labai svarbią reikšmę audito rezultatui, t.y. audito išvados kokybei. Taigi apskaita ir auditas vienas kitą papildo, lemia, skatina plėtoti naujas jų formas ir metodus. Nuo apskaitos sistemos daug priklauso finansinių ataskatų audito apimtis. Finansinių ataskaitų audito apimtį (scope of an audit) dažniausiai nustato šalių profesinės apskaitos ir audito organizacijos, atitinkami nacionaliniai įstatymai, nuostatai ir nutarimai. Tačiau galioja bendra nuostata, jog auditas turi būti atliekamas taip, kad apimtų (kiek leidžia pateikta finansinė informacija) visas įmonės veiklos sritis. Auditorius turi nustatyti, ar informacija, pateikta dokumentuose, knygose ir kituose apskaitos registruose, yra patikima ir pakankama, kad ja remiantis būtų galima rengti finansines ataskaitas. Todėl auditorius turi gerai išnagrinėti įmonėje naudojamą apskaitos ir kontrolės sistemą. Tai, kaip nurodyta pirmame tarptautiniame audito standarte, padeda: identifikuoti reikšmingiausias klaidas finansinėse ataskaitose; nustati veiksnius, lemiančius klaidas; numatyti atitinkamas procedūras klaidoms atskleisti. Formuodamas finansinių ataskaitų patikimumo išvadą, auditorius privalo naudoti visas priemones, kad pagrįstai įsitikintų, jog finansinės ataskaitos pateikia tikrą ir teisingą vaizdą (true and fair view) pagal tarptautinių arba nacionalinių apskaitos standartų reikalavimus. AUDITO STADIJOS Audito darbo chronologinė seka gali būti suskirstyta į stadijas. Panagrinėsime plačiau Vakarų literatūroje siūlomą aštuonių stadijų variantą (žr. 6 schemą). Kiekvienai audito stadijai formuluojami savarankiški tikslai ir numatomos priemonės jiems pasiekti. Pirmojoje stadijoje, remiantis teoriniais pagrindais, numatoma bendroji audito veiklos sistema. Šioje stadijoje pravedama vadovybės apklausa; išaiškinamas verslo pobūdis ir jo įrašai; paruošiamos procedūrų instrukcijos; sudaromos organizacijos schemos; suformuluojamas auditoriaus pastabų sistemai projektas; gaunama pagalba iš palankiai nusiteikusių anksčiau dirbusių įmonėje auditorių. Antrojoje stadijoje numatoma praktinė veiklos sistema ir suplanuojami savarankiški stabėjimai ir ateitį liečiančios apklausos; parenkami “įėjimo kiaurai” (walk - through) testai apie tipinius sandorius; paruošiamos sistemos informacijos srautų diagramos (flow - diagrams). Pirmos dvi stadijos yra “neutralios”, susijusios su pradinės informacijos rinkimu. Trečiojoje stadijoje detaliai nušviečiami sistemos pranašumai ir trūkumai. Tai pasiekiama užpildant vidinės kontrolės anketą (visus skyrius), pritaikytą kliento įmonei; vadovaujant pasitikėjimo testams; paruošiant pastabas (memorande) apie silpnąsias vietas. Ketvirtojoje stadijoje įvertinamas silpnųjų vietų poveikis svarbiausioms sritims. Šis poveikis apsvarstomas atsižvelgiant į svarbą ir kitas kompensuojančias kontroles. Pabaigiama vidinės kontrolės įvertinimo lentelė ir ją pakomentuojant apsvarstomas silpnųjų vietų poveikis. Paruošiamas laiškas vadovybei apie svarbiausią jų poveikį. Penktojoje stadijoje patvirtinamas įrašų, kurių pagrindu ruošiamos baigiamosios sąskaitos, patikimumas. Čia ruošiamos detalios audito programos, kuriose smulkiai apibūdinami savarankiški testai apie sandorius ir sąskaitų likučius. Šioje stadijoje ir įvykdomos programos. Todėl svarbu padaryti atitinkamą atranką (kad testai būtų reprezentatyvūs). Šeštojoje stadijoje įsitikinama, kaip finansinės atskaitomybės projektas atitinka pagrindinius įrašus. Šiam tikslui auditorius ruošia savas detalias lentales (arba patikrina paruoštas kliento) pagal metų pabaigos duomenis. Balanso duomenys suderinami pagal kiekvieną straipsnį su ankstesnių ir einamųjų metų duomenimis ir padaromos nuorodos į sumavimo lentelę auditoriaus darbo dokumentuose. Septintoje stadijoje suformuojama nuomonė, ar sąskaitose pateikia teisingą ir bešališką vaizdą, ar laikomasi įstatymų ir kitų nustatytų reikalavimų. Šioje stadijoje iš vykdytojų vadovo gaunamas reprezentacinis laiškas, baigiamas turto ir įsiskolinimų patikrinimas (vertification) bei balanso audito programa. Taip pat yra pritaikomi patikrinimo lapai (checklists), kuriuose nušviečiami visi reikalingi iššifravimai. Paskutinis šios stadijos momentas - poauditinė apžvalga (įvairių programų, buhalterinių sąskaitų), kurią vykdo nepriklausomas partneris. Ji įgalina ne tik patikrinti audito duomenų teisingumą, bet ir išaiškinti audito veiklos trūkumus, kurių reikėtų išvengti ateityje. Aštuntoje stadijoje suformuojama audito nuomonė, išreiškiama ataskaitoje ir pateikiama vykdytojams, grupės nariams. Šioje stadijoje dažniausiai atliekami tokie darbai: sudaromas specialus patikrinimo lapas (checklist), kuriame nurodamas visas ataskaitos techninis turinys; daroma direktorių ataskaitos turinio apžvalga ir sulyginama su auditorių tyrimų rezultatais; apsvarstoma, ar yra reikalas kvalifikuoti auditoriaus išvadą; su bet kokiomis kvalifikacijomis supažindinami nepriklausomi partneriai; formuluojamas galutinis auditoriaus ataskaitos projektas, kuris bus įtrauktas (for inclusion) į atskaitomybę. TARPTAUTINIO AUDITO REIKŠMĖ Pastarajame dešimtmetyje pradėjo formuotis tarptautinio audito teorija ir praktika. Tai daugiausia susiję su multinacionalinių ir tarpnacionalinių kompanijų veiklos ir tarptautinių audito firmų tinklo plėtimu. Informacijos vartotojus labiausiai domina du dalykai: 1) informacijos turinys ir informacijos kokybė. Mat daugelis vartotojų be audito negali objektyviai įvertinti informacijos turinio, ypač jos kokybės. Todėl iškilo būtinybė organizuoti tarptautinį audutą multinacionalinėse ir transnacionalinėse kompanijose. Atitinkamų šalių finansinėms ataskaitoms būdingos tam tikros ypatybės. Nemažai ypatybių yra ir atliekant auditą, nes šalys pirmiausia vadovaujasi nacionaliniais audito standartais, o jei jų nėra, savo teorine ir praktine patirtimi. Šią nuomonę patvirtino mokslininkų atlikti tyrimai. Pirmą kartą, 1978 m., Kanados prof. E. Stamp ir JAV prof. M. Moonitz atliko audito būklės palyginamąją analizę 9 pasaulio šalyse, t.y. JAV, Didžiojoje Britanijoje, Kanadoje, Australijoje, VFR, Prancūzijoje, Olandijoje, Japonijoje ir Brazilijoje. Tyrimo rezultatai parodė, kad daugiausia bendrų dalykų atliekant auditą yra JAV, Didžiojoje Britanijoje ir Kanadoje, t.y. šalyse, turinčiose didelę istorinę audito patirtį. Vėliau L. Campbell atlikta palyginamoji audito analizė Australijoje, Kanadoje, Prancūzijoje, Vokietijoje, Japonijoje, Olandijoje, Didžiojoje Britanijoje ir JAV parodė, kad atliekant auditą multinacionalinėse ir transnacionalinėse kompanijose būtina vadovautis tarptautiniais audito standartais. Įvairiose šalyse audito, kaip ir apskaitos , aplinka yra įvairi. Pirmiausia jai daro įtaką teisinė, socialinė, ekonominė ir politinė sistemos bei daugelis kitų veiksnių (pvz.: kalba, kultūra, švietimas). Todėl iškyla nacionalinių audito standartų harmonizavimo problema. Tarptautinio audito moksliniai tyrinėjimai, palyginti su tarptautinės apskaitos, yra mažesnės apimties ir žemesnio lygio, nors, kaip žinoma, apskaita ir auditas yra labai artimai susiję sprendžiant įvairiausius įmonės veiklos klausimus, numatant jos ateities perspektyvas. Apskaita ir auditas yra artimausi kompanionai per visą įmonių egzistavimo istoriją. Šiuo metu besiformuojantis tarptautinio audito mokslas taip pat tiesiogiai susijęs su tarptautine apskaita. Iškilo klausimas, kokias įmones reikėtų audituoti tarptautiniu mastu. C. Chow 1982 m. iškėlė idėją, kad auditas būtinai turi būti siejamas su: a) firmos dydžiu, kapitalo struktūra ir skolų dydžiu bei skaičiumi. Audito poreikis yra didesnis didelėse, ypač multinacionalinėse ir transnacionalinėse korporacijose ir tose, kurios turi daug skolų. Pastaraisiais metais palito vadinamosios keliaujančios auditorių komandos (traveling team of audutors). Jos keliauja iš vienos šalies į kitą siekdamos patikrinti pirmiausia multinacionalinių irtransnacionalinių korporacijų finansinę veiklą. Tarptautinio audito reikšmė ateityje dar labiau didės, nes biznis tampa vis labiau internacionalizuotas, nuolat plečiasi kapitalo rinka, mažėja užsienio prekybos barjerų, steigiasi vis daugiau transnacionalinių kompanijų. TARPTAUTINIAI AUDITO STANDARTAI Auditorių darbe svarbią reikšmę turi tarptautiniai apskaitos standartai, kuriuos jie turi gerai išstudijuoti. Juk je savo išvadoje privalo nurodyti, ar apskaita tvarkoma pagal tarptautinių apskaitos standartų principus. Kaip žinoma, įmonių vadovai gali parengti finansines ataskaitas įvairiems savo tikslams įvairiais būdais. Tačiau, kada finansinės ataskaitos rengiamos kitiems (išoriniams) vartotojams (akcininkams, kreditoriams, vyriausybei, visuomenei), jos turi atitikti tarptautinius apskaitos standartus. Todėl kiekvienos pasaulio šalies vyriausybės ir jų profesinės apskaitos organizacijos reguliuoja finansinių ataskaitų sudarymą, o tai labai padeda kasdieniame auditorių darbe. Pasaulio banko misija, atlikusi kai kurių Lietuvos ekonomikos sričių būklės ekspertizę, kurios išvadas pateikė Lietuvos Respublikos vyriausybei 1992 m. sausio 30 d., nurodė, kad kaip galima greičiau reikia apskaitos standartus. Nemenkinant tarptautinių apskaitos standartų vaidmens praktiniame auditorių darbe, pažymėtina, kad svarbiausi jų veiklą reglamentuojantys dokumentai yra Tarptautiniai audito standartai. Tarptautiniai audito standartai - tai audito taisyklės ir procedūros, kurias pripažįsta ir taiko visų pasaulio šalių auditoriai. 1992 m. sausio 1 d. Patvirtinti šie tarptautiniai audito standartai: 1. Audito tikslai ir pagrindiniai principai. Audito raštas (laiškas). Anuliuotas, jo pagrindinės nuostatos perkeltos į 1 standartą. Planavimas. Kito auditoriaus darbo panaudojimas. Rizikos įvertinimas ir vidinė kontrolė. Audito kokybės kontrolė. Audito pagrindimas. Dokumentavimas. Vidinio auditoriaus darbo naudojimas. Apgaulė ir klaida. Analitinės procedūros. Auditoriaus išvada dėl finansinių ataskaitų. Kita informacija finansinių ataskaitų audito dokumentuose. Auditas kompiuterizuotos apskaitos sąlygomis. Audito technika naudojant kompiuterius. Susieti padaliniai. Eksperto darbo naudojimas. Atranka atliekant auditą. Anuliuotas, jo pagrindinės nuostatos perkeltos į 6 standartą. Auditoriaus išvados data. Įvykiai sudarius balansą. Faktų išaiškinimas paskelbus finansines ataskaitas. Vadovybės pateikta informacija. Besitęsianti veikla. Audito išvados specialūs rekvizitai. Klaidos reikšmingumas ir audito rizika. Įvertinimų apskaitoje auditas. Numatomos finansinės informacijos tyrimas. Auditas pirmaisiais metais - pradiniai likučiai. Kai kurie audito standartai buvo peržiūrėti ir patobulinti. Dėl to iš šio sąrašo iškrito 3 ir 20 audito standartai. Šiuo metu yra parengti keli nauji audito standartų projektai, kurie svarstomi. Kiekvienas rimtas auditorius turi gerai žinoti visus audito standartus, svarbiausias jų taisykles ir nuostatas. AUDITO FIRMOS IR JŲ VEIKLA Audito firmos labai įvairios. Jos skiriasi savo dydžiu ir veiklos sfera. Yra firmų, kuriose dirba 1 - 2 žmonės, ir multinacionalinių kompanijų, turinčių tūkstančius darbuotojų, o jų padaliniai įsteigti daugelyje pasaulio šalių. Kaip rodo praktika, audito firmų veikla gana plati. Didelės audito firmos ne tik auditą atlieka, bet ir teikia įvairias kitas paslaugas, pvz.: Konsultuoja klientus mokesčių klausimais. Teikia valdymo informacijos paslaugas. Organizuoja vidinės kontrolės sistemas. Moko, kaip kontrolei panaudoti kompiuterius. Atlieka paslaugas, susijusias su finansiniu planavimu. Atlieka įvairius užsakymus, susijusius su investicijomis, įmonių privatizavimu, likvidavimu ir t. t. Kitaip negu žinybinės kontrolės organai, firmos yra nepriklausomos nuo jokių ministerijų ir žinybų, politinių partijų ir visuomeninių organizacijų. Jos dirba ūkiskaitos pagrindais, t. y. atlieka visus sutartyse su įmonėmis nurodytus darbus, už kuriuos atitinkamai mokama. Įvairiose pasaulio šalyse audito firmų veiklą vyriausybiniai organai reguliuoja nevienodai. Pvz. JAV ir Didžiojoje Britanijoje audito firmos labai savarankiškos, jos pačios rengia auditorius, suteikia jiems kvalifikaciją, tikrina, ar sąžiningai ir kvalifikuotai jie atlieka savo darbą. O daugelyje kontinentinės Europos šalių audito firmų veiklą organizuoja ir kontroliuoja vyriausybiniai organai. TARPTAUTINIŲ AUDITO FIRMŲ “KARAS” Septintajame - aštuntajame dešimtmetyje ypač paaštrėjo vadinamasis Didžiojo aštuoneto (the Big Eight) audito firmų “karas”. Didijį aštuonetą sudarė šios audito firmos: Price Waterhouse, Arthur Andersen & Co, Coopers & Lybrand, Deloitte Haskins & Sells, Whinney & Ernst, Peat Marwick Mitchell, Touche Ross, Arthur Young. Šios firmos siekė pripažinimo, o kartu užkariauti naujas apskaitos teritorijas, įvairiose pasaulio šalyse įsteigti savo filialus. Vyko konkurencinė kova ne tik dėl to, kuri firma sukaups daugiau pajamų, bet ir dėl įtakos apskaitos ir audito metodologijai ir praktikai. Šios firmos, siekdamos savo tikslų, kūrė įvairias organizacines struktūras. Labiausiai paplitusios šios: 1) integruotos struktūros, Didžiojo aštuoneto audito firmos į išsivysčiusias Europos šalis įžengė 1921 - 1922 m., tačiau pagrindinis “karas” prasidėjo septintajame - aštuntajame dešimtmetyje. Šiuo laikotarpiu visos Didžiojo aštuoneto firmos įsitvirtino Belgijoje, Danijoje, Prancūzijoje, Vokietijoje, Airijoje, Italijoje ir Olandijoje. Pažymėtina, kad 1992 m. Arthur Andersen & Co firma užkariavo Lietuvą. Visos Didžiojo aštuoneto audito firmos, išskyrus Arthur Andersen & Co, įkurtos XIX a. Per šimtmetį jos labai sustiprėjo, daugelyje pasaulio šalių įkūrė savo filialus. Tai rodo 3 lentelė. TARPTAUTINĖS AUDITO FIRMOS LIETUVOJE Į Lietuvą tarptautinės audito firmos įžengė tuoj atkūrus nepriklausomybę. Pirmosios buvo “Arthur Anderson & Co”, “Price Waterhouse”, “Coopers & Lybrand” ir “KPMG” firmos. “Arthur Anderson & Co”. Ji yra viena iš pirmaujančių profesinių konsultacijų ir profesinių konsultacijų ir paslaugų teikimo organizacijų visame pasaulyje. Visas darbas atliekamas dviejuose veiklos centruose - “Arthur Andersen” ir “Andersen Consulting”. “Arthur Andersen” teikia įvairias paslaugas apskaitos, audito, mokesčių, finansiniais ir veiklos gerinimo klausimais. “Andersen Consulting” - didžiausia konsultacijų valdymo klausimais organizacija pasaulyje. Jos darbas apima platų sistemų ir konsultavimo paslaugų spektrą visuose funkciniuose veiklos vienetuose, apimančiuose finansus, operacijas ir personalą, visus ūkio sektorius bei vyriausybę. “Arthur Anderson & Co” firmos Lietuvos praktika remiasi vietiniais darbuotojais ir ekspertais iš Šiaurės šalių. Lietuvoje ši firma teikia daug paslaugų, apimančių auditą ir apskaitą, tarptautinį ir vietinį mokesčių planavimą, privatizaciją ir įvertinimus, pagalbą įsigyjant įmones, veiklos ir informacinių sistemų konsultacijas. “Price Waterhouse” firmoje šiuo metu dirba daugiau kaip 50 000 jos darbuotojų 115 šalių. 1994 m. sausio mėn. Atidarytas filialas Vilniuje. “Price Waterhouse” firmos atliekamas auditas - tai procesas, pagrįstas glaudžiu kompanijos vadovų ir jos auditorių benradarbiavimu. Ji taip pat teikia pagalbą pertvarkant Lietuvos apskaitos sistemą pagal Europinės apskaitos sistemos principus. Priklausomai nuo kliento rizikos ir poreikių firma siūlo platų spektrą paslaugų, susijusių su finansine kompanijų veikla. Ji konsultuoja mokesčių, nuosavybės įsigyjimo klausimais, teikia rekomendacijas kompanijoms, ieškančioms naujos programinės įrangos apskaitai tvarkyti, bei kompanijoms, kuriančioms savo finansinės informacijos sistemas. “Coopers & Lybrand” firma savo veiklą Lietuvoje pradėjo 1992 m. Ji konsultavo korporaciją “Philip Morris”, kuri planavo įsigyti, o vėliau ir įsigijo Klaipėdos tabako fabriką. “Coopers & Lybrand” firmos klientai Lietuvoje yra “Kraft Jacobs Suchard”, “Master Foods” (kompanijos “Mars” dukterinė įmonė), “Elektrolux”, “Tetra Pak” ir kitos kompanijos. Vykdydami EEB programos dalį, ši firma atliko Latvijos, Lietuvos ir Estijos įstatymų ir normatyvinių aktų analizę, nurodė trūkumus, galinčius sulėtinti užsienio investicijų srautą, bei pateikė pasiūlymų, kaip pagerinti investicinį klimatą šiose šalyse. “KPMG” firma, neseniai Lietuvoje įsteigusi Vašingtono ir Danijos atstovybes, ketina teikti ne tik apskaitos ir audito paslaugas. Jos specialistai gerai išmano šalių, pereinančių iš planinės ekonomikos į rinkos ekonomiką, sunkumus ir problemas. Be didžiųjų tarptautinių audito firmų, daugelyje išvystytų pasaulio šalių dirba daug mažų, kurias sudaro 1 - 3 darbuotojai. Didelės audito firmos neretai išstumia mažas, nes bankai ir kiti klientai labiau pasitiki didelėmis. Klientai labiau linkę naudotis didelių audito firmų paslaugomis, nes jos turi geresnius specialistus, materialinę techninę bazę, didesnę praktinę ir metodinę audito patirtį. Tačiau ne visi klientai gali naudotis didelių, ypač tarptautinių audito firmų paslaugomis, nes jų kainos yra gerokai didesnės. Kadangi klientų veikla ir jų poreikiai yra labai įvairųs, tai visiškai pateisinama, kad šalia didelių tarptautinių audito firmų sėkmingai dirba ir mažos. AUDITAS IŠVYSTYTOSE RINKOS ŠALYSE Didžioji Britanija turi seniausias ir turtingiausias audito tradicijas. Visi DB auditoriai yra atitinkamų profesinių apskaitos organizacijų nariai. DB yra vienintelė pasaulyje šalis, kuri turi daugiausia profesinių apskaitos organizacijų. Didžiausios profesinės apskaitos organizacijos, turinčios seniausias ir turtingiausias veiklos tradicijas, kurios gerbiamos ir puoselėjamos, yra šios: Diplomuotų buhalterių priveligijuotoji asociacija (Chartered Association of Certified accountants), Priveligijuotas valdymo buhalterių institutas (Chartered Institute of Management Accountants), Anglijos ir Velso privilegijuotų buhalterių institutas (Institute of Chartered Accountants in England and Wales), Airijos privilegijuotų buhalterių institutas (Institute of Chartered Accountants in Yreland), Škotijos privilegijuotų buhalterių institutas (Institute of Chartered Accountants in Scotland), Valstybės finansų ir apskaitos privilegijuotas institutas (Chartered Institute of Public Finanse and Accountancy). Visos šios profesinės apskaitos organizacijos turi didelį tarptautinį pripažinimą, jos yra Tarptautinio standartų komiteto ir Tarptautinės buhalterių federacijos narės. Jos tira apskaitos ir audito būklę šalyje, nagrinėja apskaitos ir audito standartų naudojimą, dalyvauja rengiant apskaitos ir audito standartus, organizuoja mokymo kursus, norintiems tapti privilegijuotais buhalteriais (auditoriais); rengia privilegijuotų buhalterių (auditorių) egzaminus ir suteikia jiems šį titulą (charteres accountant), atlieka apskaitos ir audito mokslinius tyrimus, publikuoja mokslinę ir mokymo medžiagą ir kt. Visų profesinių organizacijų veiklą koordinuoja Profesinių apskaitos organizacijų konsultacinis komitetas (The Consultative Committee of Accountancy Bodies). Jo pagrindinis tikslas - teikti aprobuotus profesinių apskaitos organizacijų pasiūlymus vyriausybei įvairiais apskaitos ir audito klausimais. 1976 m. šis komitetas nusprendė sukurti savarankišką Audito praktikos komitetą (Auditing Practices Committes), kadangi DB labai išsiplėtė auditinė veikla. 1991 m. šis komitetas pavadintas Audito praktikos taryba (Auditing Practices Board). Pagrindiniai jos uždaviniai yra šie: rengti audito standartus, juos sistemingai tobulinti ir naudoti praktikoje, didinti audito vaidmenį visuomenėje, kelti audito profesijos prestižą, ieškoti būdų audito naudai ir efektyvumui didinti ir kt. Daug dėmesio Audito praktikos taryba skiria standartams rengti. DB naudojami du bendri ir 38 specialūs audito standartai, kurie vadinami audito gairėmis (Auditing guidelines). Audito standartai parengti vadovaujantis Tarptautiniais audito standartais ir 1985 m. Kompanijų įstatymu. 1989 m. Kompanijų įstatymas papildytas kai kuriomis nuostatomis dėl audito išvados surašymo didelėse kompanijose ir mažose įmonėse, pateikti detalesni nurodymai dėl neapribotos ir apribotos išvados surašymo. Pagrindiniai reikalavimai, keliami DB auditoriams, jų svarbiausios profesinės nuostatos išdėstytos Kompanijų įstatyme. DB profesinių apskaitos organizacijų praktika rodo, kad griežtos profesinės etikos taisyklės, dideli dalykiniai reikalavimai yra sėkmingo auditorių darbo pagrindas. DB ypač daug dėmesio skiriama auditorių nepriklausomybės klausimams. Siekiant garantuoti ir apginti auditoriaus nepriklausomybę, dažnai atliekama auditorių rotacija. Dažniausiai ji daroma tais atvejais, kai vienas ir tas pats auditorius nuolat, metai iš metų tikrina tą pačią firmą. Be to, DB gana sėkmingai dirba auditorių teismas. Jo pagrindinis uždavinys - užtikrinti kelią auditoriams netekti nepriklausomybės. Nors DB audito teorija ir praktika yra pasiekusios aukščiausią pasaulyje lygį, tačiau dar pasitaiko namažai įvairių sukčiavimų ir piktnaudžiavimo faktų tiek sudarant finansines ataskaitas, tiek jas tikrinant. Nemažai pasitaiko ir auditorių profesinės etikos normų pažeidimų. Naujos audito perspektyvos siejamos su vis platesniu kompiuterių panaudojimu apskaitos baruose. Kaip nurodo D. Taylor ir G. Glezen, įvairių kompiuterinių sistemų naudojimas skatino ir ateityje skatins naudoti naujas audito procedūras, testus ir techniką. Manoma, kad keisis vidinės vidinės kontrolės struktūra. Nors kompiuterių naudojimas palengvins ir pagreitins audito atlikimą, tačiau svarbiausias vaidmuo vis dėlto teks auditoriui, jo kvalifikacijai ir sąžinigumui. JAV auditas turi didelę patirtį. 1887 m. įkurtas Amerikos diplomuotų viešų buhalterių institutas (American Institute of Certified Public Accountants),kuris šiuo metu yra didžiausia profesinė apskaitos organizacija pasaulyje. 1896 m. Niujorko valstijos įstatymų leidybos organai priėmė įstatymo projektą, reguliuojantį auditinę veiklą. Dar 1900 m. nebuvo visuotinai pripažintos nuolatinės ir vienodos (standartizuotos) apskaitos ir audito praktikos. JAV tuo metu naudojo pažangią DB patirtį. 1902 m. Anglijoje įvyko diplomuotų buhalterių komiteto narių susirinkimas, kuriame buvo nuspręsta standartizuoti apskaitą ir nustatyti jos tvarkymo bendruosius principus. JAV tuoj pat sukūrė Auditorių bendrijų federaciją, kurios tikslas buvo parengti federalinį apskaitos tvarkymo įstatymą. Tačiau toks federalinis įstatymas nebuvo priimtas. Vienas iš svarbiausių įvykių JAV audito raidoje buvo 1939 m. Amerikos diplomuotų viešų buhalterių instituto pastangomis pradėti leisti Apskaitos tyrimo biuleteniai (Accounting Research Bulletins; 1939 - 1959 m. išleista net 51). Juose buvo publikuojami instituto oficialiai priimti apskaitos tvarkymo nuostatai ir audito proceėdūros. Pirmoje viešai paskelbtoje audito procedūrų ataskaitoje buvo pateiktos septynios pagrindinės nuostatos, kuriomis vėliau remtasi formuojant auditoriaus profesiją. Ši ataskaita padarė didelę įtaką tam, kad 1941 m. būtų įkurtas Amerikos vidinių auditorių institutas (American Institute of Internal Auditors). Šio instituto devizas: pažanga ir partnerystė. Šiuo metu jis turi daugiau kaip 35 000 narių, kurie dirba įvairiose verslo sferose. Vidinių auditorių institutas įkurtas siekiant geriau parodyti visuomenei vidinio auditoriaus profesijos svarbą, ją plėtoti, kelti vidinių auditorių kvalifikaciją, jų darbo kokybę, tobulinti profesinės etikos normas. Pažymėtina, kad Amerikos vidinių auditorių institutas, remdamasis Amerikos diplomuotų viešų buhalterių instituto 1948 m. parengtais Bendraisiais audito standartais, parengė Vidinio auditoriaus taisykles. Pagal JAV įstatymus finansinių ataskaitų auditas privalomas visoms akcinėms bendrovėms, kurių akcijos užregostruotos vertybinių popierių biržoje. Be to, audituojamos didelės neakcinės bendrovės, ribotos atsakomybės įmonės, šeimyninės ir net vieno savinionko firmos. Audito atlikimo iniciatoriai dažniausiai būna bankai, kurie iškelia šią sąlygą prieš suteikdami kreditą. Be to, auditu suinteresuoti esami ir potencialųs investitoriai bei patys savininkai, besirūpinantys savo įmonės veiklos rezultatais. Pastaraisiais metais JAV ypač daug dėmesio pradėjo skirti vidinio audito metodikoms tobulinti ir apskritai jo prestižui kelti. Formuojasi naujos vidinio audito kryptys: vis dažniau audituojama veiklos organizavimas ir efektyvumas, valdymo struktūra, darbuotojų pareiginių instrukcijų vykdymas ir kt. Kadangi beveik visose JAV įmonėse apskaita kompiuterizuota, tai iškilo auditorių, sugebančių dirbti su kompiuteriais ir juos naudoti apskaitoje, rengimo problema. IŠVADOS Išvadoms apžvelgsiu audito situaciją Baltijos šalyse. Paskelbus nepriklausomybę ir formuojantis rinkos santykiams, pradėta galvoti apie auditinę kontrolę ir Baltijos valstybėse. Įsitikinta, kad, integruojant naujų nepriklausomų valstybių (Latvijos, Lietuvos, Estijos) ekonomiką į pasaulinę ir Europos rinką, būtina sukurti audito sistemą, atitinkačią tarptautinius reikalavimus. Pirmoji audito sistemos pagrindus pradėjo kurti Estija. 1990 m. vasario 19 d. Estijos Respublikos vyriausybė, siekdama garantuoti efektyvią kontrolę pereinamuoju į naujas rinkos ekonomikos sąlygas laikotarpiu ir reorganizuoti valstybinę kontrolę, patvirtino Auditinės veiklos Estijos Respublikos laikinuosius nuostatus. Latvija buvo viena iš pirmųjų buvusios Tarybų Sąjungos respublikų, pradėjusių kurti nepriklausomo audito sistemą. 1991 m. kovo 25 d. Latvijos finansų ministerijos kolegija patvirtino Auditinės veiklos Latvijos Respublikoje nuostatus ir Auditinės veiklos tarybos nuostatus. Lietuvos Respublikos vyriausybė 1991 m. gruodžio 17 d. Priėmė nutarimą “Dėl auditorių veiklos organizavimo”. Siekdama garantuoti įmonių, įstaigų ir organizacijų finansinės informacijos patikimumą, ūkinių komercinių sandorių teisėtumą ir sudaryti įmonių savininkams sąlygas naudotis auditorių paslaugomis, Lietuvos Respublikoje nuostatus bei komisiją auditorių kvalifikacijai suteikti. Auditas yra viena iš šiuolaikinės Lietuvos ekonominės kontrolės sistemos grandžių. Ši grandis yra kūrimosi stadijoje tiek praktinės veiklos, tiek jos reglamentavimo, tiek specialios literatūros požiūriu. Audito Lietuvos Respublikoje nuostatai nustato auditoriaus ir audito įmonės sąvoką, audito atlikimo tvarką, rezultatų įforminimą ir atsakomybę. Tačiau jis negali aprėpti visų keturių audito reglamentavimo krypčių, paplitusių Europos Bendrijos šalyse: 1) vietos įstatymai (kompanijos aktas), 2) EB 8 Direktyva, 3) nacionaliniai audito standartai, 4) tarptautiniai audito standartai. Todėl audito veiklos praktikoje iškyla neatidėliotinos informacijos įvairiais audito klausimais poreikis, ir auditoriams, ir jų klientams.

Ekonomika  Referatai   (58,58 kB)

In order to look into this matter, we must first understand what violence in sports is and how it may affect young children’s mindsets. In order to full understand the subject of sports violence we need to know the full definition of it. Violence in sports is defined by M.D.Smith as, “a physical assault or other physically harmful actions by a player that takes place in a sports context and that is intended to cause physical pain or injury to another player (or fan, coach, game official, etc.), where such harmful actions bear no direct relationship to the rules and associated competitive goals of the sport.”

Anglų kalba  Kalbėjimo temos   (3,48 kB)

To start with I think you agree with me that a big part of our most joyful and impressive moments are from holidays. Then our mood is in high spirit, we have lots of time to do everything we want. In addition, it is the way to relax and escape from your daily problems. A long days of holidays encourage us to start on a journey. Maybe you always have wanted to see acropolis in Greece or to dive into Mediterranean in Egypt? Holiday is the best time to do this. However, so many men so many minds. Different people prefer different ways to spend their holidays. Somebody prefers flights to journeys by bus, because you can see clouds, ocean or earth below you without any hindrance, furthermore it is a good way quickly to reach the place. Besides the plane other choose a traditional type of traveling by car. When the wind scatters your hair and you could feel like hero from “The Road” by Jack Keruack . As far as I can see young people give preference to hitch-hiking. Firstly, it takes them unusual experience, because such type of traveling is always full of unexpected situations. And secondly, it`s the cheapest way to travel. However, in my opinion it`s quite dangerous, especially for girls. This is the reason why I have never try such traveling. In spite of this I like traveling. It gives an opportunity to communicate with different types of people, to know yourself better and to know your friends inside out, because travel is a good way to unfold the true face of person. And the main reason why people every year over and over visit other countries is that travel gives an opportunity to know more about unique that country`s traditions and cultural identity. Furthermore it helps to expand our horizon. In conclusion, I would like to say that it is up to every person’s taste which type of travelling to choose.

Anglų kalba  Rašiniai   (4,04 kB)

Tiger Tigers (Panthera tigris) are mammals of the Felidae family and one of four "big cats" in the Panthera genus. They are apex predators and the largest feline species in the world, comparable in size to the biggest fossil felids. The Bengal Tiger is the most common subspecies of tiger, constituting approximately 80% of the entire tiger population, and is found in Bangladesh, Bhutan, Myanmar, Nepal, and India. An endangered species, the majority of the world's tigers now live in captivity. Physical traits Tigers are the heaviest cats found in the wild. Although different subspecies of tiger have different characteristics, in general male tigers weigh between 200 and 320 kilograms (440 and 700 lb) and females between 120 and 181 kg (265 and 400 lb). On average, males are between 2.6 and 3.3 metres (8 ft 6 in to 10 ft 8 in) in length, and females are between 2.3 and 2.75 metres (7 ft 6 in and 9 ft) in length. Of the living subspecies, Sumatran tigers are the smallest, and Amur (or Siberian) tigers are the largest. Most tigers have orange coats, a fair (whitish) medial and ventral area and stripes that vary from brown or hay to pure black. The form and density of stripes differs between subspecies, but most tigers have in excess of 100 stripes. The now-extinct Javan tiger may have had far more than this. The pattern of stripes is unique to each animal, and thus could potentially be used to identify individuals, much in the same way as fingerprints are used to identify people. This is not, however, a preferred method of identification, due to the difficulty of recording the stripe pattern of a wild tiger. It seems likely that the function of stripes is camouflage, serving to hide these animals from their prey. The stripe pattern is found on a tiger's skin and if shaved, its distinctive camouflage pattern would be preserved. Like most cats, tigers are believed to have some degree of colour vision. There is a well-known mutation that produces the white tiger, an animal which is rare in the wild, but widely bred in zoos due to its popularity. The white tiger is not a separate sub-species, but only a colour variation. There are also unconfirmed reports of a "blue" or slate-coloured tiger, and largely or totally black tigers, and these are assumed, if real, to be intermittent mutations rather than distinct species. Similar to the lion, the tiger has the ability to roar. Tigers' extremely strong jaws and sharp teeth make them superb predators. Most tigers live in forests or grasslands, for which their camouflage is ideally suited, and where it is easy to hunt prey that are faster or more agile. Among the big cats, only the tiger and jaguar are strong swimmers; tigers are often found bathing in ponds, lakes, and rivers and are known to kill while swimming. Tigers hunt alone and eat primarily medium to large sized herbivores such as sambar deer, but they also have the capability to eat much smaller prey such as birds, and other such things, wild pigs, young gaur, water buffalo and domestic cattle. They also kill such formidable predators as sloth bear, dogs, leopards, crocodiles and pythons as prey, and occasionally prey on creatures as small as langurs, peacocks and hares. Old and injured tigers have been known to attack humans or domestic cattle and are then termed as man-eaters or cattle-lifters which often leads to them being captured, shot or poisoned. Adult elephants are too dangerous to tigers to serve as common prey, but conflicts between elephants and tigers do sometimes take place. Tigers often ambush their prey as other cats do, overpowering their prey from any angle, using their body size and strength to knock prey off balance. Even with great masses, Tigers can reach speeds of about 60 km/h (37 mph). Once prone, the tiger bites the back of the neck, often breaking the prey's spinal cord, piercing the windpipe, or severing the jugular vein or carotid artery. Tigers prefer to bite the throats of large prey. After biting, the tiger then uses its muscled forelimbs to hold onto the prey, bringing it to the ground. The tiger remains latched onto the neck until its prey dies. The Sundarbans mangrove swamps of Bengal have had a higher incidence of man-eaters, where some healthy tigers have been known to hunt humans as prey. In the wild, tigers can leap as high as 5 m (16 ft) and as far as 9-10 m (30-33 ft), making them one of the highest-jumping mammals (just slightly behind cougars in jumping ability). They have been reported to carry domestic livestock weighing 50 kg (110 lb) while easily jumping over fences 2 m (6 ft 6 in) high. Their heavily muscled forelimbs are used to hold tightly onto the prey and to avoid being dislodged, especially by large prey such as gaurs. Gaurs and water buffalo weighing over a ton have been killed by tigers weighing about a sixth as much. A single blow from a tiger's paw can kill a full-grown wolf or human, or can heavily injure a 150 kg (330 lb) Sambar deer.

Anglų kalba  Referatai   (285,79 kB)

So unworldly was he- or so capricious- that he frequently refused his help to the powerful and wealthy where the problem made no appeal to his sympathies, while he would devote weeks of most intense application to the affairs of some humble client whose case presented those strange and dramatic qualities which appealed to his imagination and challenged his ingenuity. In this memorable year '95, a curious and incongruous succession of cases had engaged his attention, ranging from his famous investigation of the sudden death of Cardinal Tosca- an inquiry which was carried out by him at the express desire of His Holiness the Pope- down to his arrest of Wilson, the notorious canary-trainer, which removed a plague-spot from the East End of London. Close on the heels of these two famous cases came the tragedy of Woodman's Lee, and the very obscure circumstances which surrounded the death of Captain Peter Carey. No record of the doings of Mr. Sherlock Holmes would be complete which did not include some account of this very unusual affair. During the first week of July, my friend had been absent so often and so long from our lodgings that I knew he had something on hand. The fact that several rough-looking men called during that time and inquired for Captain Basil made me understand that Holmes was working somewhere under one of the numerous disguises and names with which he concealed his own formidable identity. He had at least five small refuges in different parts of London, in which he was able to change his personality. He said nothing of his business to me, and it was not my habit to force a confidence. The first positive sign which he gave me of the direction which his investigation was taking was an extraordinary one. He had gone out before breakfast, and I had sat down to mine when he strode into the room, his hat upon his head and a huge barbed-headed spear tucked like an umbrella under his arm. "Good gracious, Holmes!" I cried. "You don't mean to say that you have been walking about London with that thing?" "I drove to the butcher's and back." "The butcher's?" "And I return with an excellent appetite. There can be no question, my dear Watson, of the value of exercise before breakfast. But I am prepared to bet that you will not guess the form that my exercise has taken." "I will not attempt it." He chuckled as he poured out the coffee. "If you could have looked into Allardyce's back shop, you would have seen a dead pig swung from a hook in the ceiling, and a gentleman in his shirt sleeves furiously stabbing at it with this weapon. I was that energetic person, and I have satisfied myself that by no exertion of my strength can I transfix the pig with a single blow. Perhaps you would care to try?" "Not for worlds. But why were you doing this?" "Because it seemed to me to have an indirect bearing upon the mystery of Woodman's Lee. Ah, Hopkins, I got your wire last night, and I have been expecting you. Come and join us." Our visitor was an exceedingly alert man, thirty years of age, dressed in a quiet tweed suit, but retaining the erect bearing of one who was accustomed to official uniform. I recognized him at once as Stanley Hopkins, a young police inspector, for whose future Holmes had high hopes, while he in turn professed the admiration and respect of a pupil for the scientific methods of the famous amateur. Hopkins's brow was clouded, and he sat down with an air of deep dejection.

Anglų kalba  Pagalbinė medžiaga   (30,83 kB)

Last year teenagers committed about 535 crimes. During one-year period delinquency raised 16.6%. Biggest part of crimes was committed by teenagers aged from 13 to 19. Thefts from cars are 42.3% and burgalyries-31.5% off all committed crimes. Every 6th crime is burglary. Films of violence, detailed crime stories in the press have a big influence for crimes increasing. In 1998 investigated 47 teenagers’ burglaries in Siauliai, this year, after 4 months - 28. 22 of them were investigated. Comparing with last year Siauliai has 46.7% increases. Dogging adult’s steps teenagers begin extort wealth, cheat, make drugs, use guns, process money, resell burglaries things. Statistic shows that drunk or intoxicated teenagers made many crimes. From 615 criminals 249 are pupil from secondary school. 53% guilty juveniles don’t study or work. We can group teenager criminals into two groups. One group of them become criminals, because those teenagers are weakling persons, their friends make great influence on them on their way of thinking or by these friends help they do a crime for fun. Other group of teenager’s criminals does crimes for their bad social status. How a teenager can become a criminal? Teenager can become a criminal when: • This teenager’s friends make great influence on him on his way of thinking. • This teenager is a weakling person and he can’t resist the temptation to alcohol, drugs, so he does a crime, because at that moment he did not understand what he was doing, because he was drunk. • This teenager does not have what to do in his spare time, so he does a crime just for having fun. • This teenager’s social status is bad, so he does a crime for having money. What kind of teenager criminals are in Lithuania? A teenager criminal can be: • vandal (a person who likes to draw on the cars, walls, houses, who likes to brake something); • filches (some kind of stealer); • pilferer (some kind of stealer); • pugnacious person (a person who likes to fight against somebody); • burglar (a person who steals from the houses); • rapist (a person who likes to rape women); • racketeer (a person who orders another person to give all his money); As we all know the bigger part of teenager criminals are of male sex. And we also know that a teenager criminal is not so dangerous like a professional criminal, who has got lots of experience in that sphere. And that a teenager criminal’s way of life could be easily changed to another way of life, normal way of life, just you have to show that there is another way of living. Police account Why do youngsters become criminals? It’s the question, which bothers a lot of people. Here are some reasons why that happen: Youngsters don’t have interesting facilities and hobbies These are the main things why youngsters become criminals. Now we want to tell some ideas how to solve this problem. Should be some educational centers where young people could find a professional psychologist that would help a lot. Schools should try to help solve that problem and organize some lectures for students about crimes, drugs, how drugs can make people do very bad things. We were explaining how to solve that problem, but we forgot to tell what kinds of crimes are most popular. There are a lot of hooligans, but it isn’t the biggest problem in our country. They have a lot of problems with muggers, because they are getting money like that for drugs and then they start feeling bad and start robbing (old ladies), stealing or even burgling. That makes a lot of problems for police officers. And the other kind of crimes is shoplifting (that is the most popular kind of crimes) Very many shops loose a lot of money, because of that. And the main thing with shoplifters is that they get used to it and become addict. We think you want to ask why police isn’t doing anything about that. But they do. They try to organize some summer caps for youngsters try to take them to psychologist or to talk with them; some times they organize shows for pupil. So I think you can’t say that police is doing nothing.

Anglų kalba  Kalbėjimo temos   (6,05 kB)

When the favourite team wins, fans are very happy (like students who have taken exams), but if favourite team loses, fans are usually upset. Young fans then usually get drunk and go to the streets breaking everything.

Anglų kalba  Kalbėjimo temos   (3,24 kB)

When the favourite team wins, fans are very happy , but if favourite team loses, fans are usually upset. Young fans then usually get drunk and go to the streets breaking everything. For example in GB The Liverpool Football Club was not allowed to play in international championships because of behaviour of their fans. I think it wasn_t great for people of the country because football is liked very much in UK. There are also amateur clubs throughout GB. The members of these clubs meet at weekends and play for their pleasure. Other major sports in GB are cricket and rugby-football. The most popular in GB is football. They call this game "soccer." But most people of GB like practising walking, jogging, swimming, playing tennis, etc. In Lithuania people like sports too. The major sport in Lithuania is basketball, the most known team is "Zhalgiris". The base of "Zhalgiris" formed the team which participated in Olympic Games and won bronze medals. Now there are LKL association. It was created two years ago. The most famous basketballers are Sabonis and Marchiulionis. Both of them are now playing for foreign teams. Another popular sport in Lithuania is football. But skills of our professional teams are low, so our country hasn_t won any prize in international championships. Lithuanians like playing tennis, swimming, etc. I like sports too. My favourite sports are f-1 and basketball. I’m not a good player, because I play for my pleasure. Sometimes I play table-tennis with my friend. It’s very interesting game. It’s groove my reaction.

Anglų kalba  Kalbėjimo temos   (2,87 kB)

This is just one out of millions stories of rape. Several books can be written describing the stories of rape and many more volumes about the feelings of the raped women. Every day newspapers are full of reports of rape. People are scared. We know the definition of rape, but very few know what a victim feels. The act of not being able to choose what you want to do with your very own body is a violation in itself. No one understands that feeling until it happens. It is like knowing that you are going to get into a car accident, seeing the other vehicle approaching, not being able to stop it, but it lasting much, much longer. We are taught that we can choose how to live, but in case of raping we can not do anyhing at all, just wait until the end: end of the act or end of life… “I know that I will never, ever be the same person again. In fact, after it happened, I asked both my daughter and my sister if I looked different. Because I have changed so much, it must be on my face”, -says a raped 49-year woman. There are many explanations of a crime, its reasons and the effects on the victim. The view towards the causes of a rape changed over centuries. But almost all theories, no matter how old are they and their authors have one common trait: they blame the criminal and emphasize that he has some psychical disorders. Actually, there is a question: who is a victim: a raped woman or a rapist. They both are victims. The impact of rape on the victims emtional health appears to be huge. Several studies have found that during the first six months after rape, women show high levels of depression, anxiety, dismay and many other indicators of emotional distress. Some women manage to cope with it, fight and repair their lives. But the rapist cannot. He is not normal. A normal man cannot do such horrible things with so sad circumstances just for such a short pleasure. S. Brownmiller, a feminist, claims that the main motive of rape is a man’s asspiration to control and predominate over woman. Psychologists support this idea and claim that a rapist had problems in communicating in early childhood and he can not have close relationship with people. He is very lonely and repulsed and that is why he wants revenge. This theory also explains why he chooses women: physically women are weaker than men and there is much more chance to suceed. Statistical data show that the majority of the rapists feel that they are of little value. That is why they want to show their strenght and choose not very self-confident, weak and young women ( the most common age is 16-25 years). I ask a victim of a rape: “Was he normal?”. She is shocked by such a stupid question: “Normal? That bastard is sick. He was not a human. He was worse than an animal”. The biological theory explains that rapists are born with the savage instincts of wild animals. A bent for aggression and other crimes is inherited and lots of evidence is found. Christiansen’s research shows that if one of the monozygotic twins is a criminal, it is predictible that the other one will be a criminal as well. One more scientifically prooved explanation is related with internal inhibitions and controls. Only very few rapists are irresponsible for their actions. But the majority of criminals do not have such internal inhibitions and values as normal people do. Psychologists assert that internal controls are not develoveloped because of deficient or deviant values of a person. It is obvious that a man with strong and right values does not even think of such a humiliation of an innocent woman and of ruining her life. Only the one who thinks that it is quite normal to take by force from a woman what in normal conditions she can give to a man, can rape and after that feel almost normally or just feel nothing. And this leads to the only conclusion- he is not like the majority, he is not normal. Psychoanalytic theory, which also says that rapists are not normal people, was developed by Zigmund Freud. He says that the Superego (or the conscience) of rapists is not strong enough to contervale the wild inborn instincts of the Id. S.Freud claims that the sexual instinct is the most powerful in people’s decisions, but the Superego manages to control it. But when the Superego is weak, man can listen to his wild instinct to satisfy the sexual wish to have sex with any woman right here and right now. This disorder is very dangerous both to that individual and for society. Freud treats such men as not normal, but curable. But rape is not just a sexual intercause, but a physical injury as well. About seventy percent of rape is combined with severe injuries. Thanks God that just a little part is followed by death. There are such sadistic rapists who keep their victims for several days, no matter wheather she has children, hwo are waiting for their mother to return home. One married woman was taken from her own home and beaten and raped for seven days. Were they normal? It is up to You to decide. A normal man is ashamed to beat a woman at all. And here four “normal” men beat and rape a married woman for several days and do not care that her baby is waiting for his sweetest mummy. What do those men get for such actions? Ten orgasms and an opportunity to train their muscles? Was it worth the trouble? They think so, because they are deviants. Some men are such devils that they rape their own children and wives- the most precious people in their lives. The worst word in the world would be too kind for them. And for rape they are inprisoned only for eight to fifteen years. But the question is why they aren’t sentenced by capital punishment. They come out of prison and rape again. Another kind of rape is so-called “date rapes”. Such rapists are deviant in few aspects: they do not understand the meaning of a very simple word “No” ; and they feel satisfaction in having sex with a woman who may be screaming, crying, trying to escape… The main difference from the simple rapists is that they rarely beat their victim. But this is not a big comfort to the victim. A rapist can be anyone: a father, a grandfather, an uncle, a neighbour, a son… It would be good if physical appearance of the rapists would differ from the appearance of normal men. But it does not. Only psychics differ greatly: the men who can rape women have very serious problems in communicating with people, feel that they are of little value, do not have internal inhibitions and controls. The rapists are not like other men- they are not normal.

Anglų kalba  Kalbėjimo temos   (5,22 kB)

Present Simple Use 1.To express an action that happens again and again, that is a habit. I usually get up at 7 o’clock. Nick always helps his friends. 2.To express a fact which is always true. Rockets fly faster than airplanes. Expressions: always every day usually sometimes never Present Continuous Use: 1.to express an activity that is happening at the moment of speaking What are you doing now? 2.to express an activity or situation that is true now but it is not necessarity happening at the moment of speaking. Don’t take the book I am reading it. 3. to express a temporary activity I’am living with my friends until I find a place to live 4. to express a planned future arangement I am having a meeting with my classmates tomorrow We don’t use Present Continuous with words: like believe know think want remember hope neeed remember Past Simple Use 1. to express a finished action in the past I bought this book in Vilnius. 2. to express actions which follow each other in the story Shakespeare was born in England. He wrote hamlet in 1599. He died in1637. 3. to express a past situation or habit Jack played chess very well when he was a small boy. Past Simple time expressions Last night Two days ago I did Yesterday morning in 1985 When I was young Past Continuous Use 1. to express an activity in progress in the past. When I woke up it was snowing 2.to describe a situation or activity during the period in the past Jan looked lovely. She waswearing green dress. 3. to express an interrupted past activity I was sweeping the dust when the vaz broke. 4. to express an ninconplete activity in the past in order to contrast with the past simple which expresses a conpleted activity. I was reading a book during the flight 5. the past simle is usually used to express a repeated past habit or situation. I went out with Jack But past continuous can used if a reapeated past habit becomes a longer ‘setting’ for something I was going out with Jack when I first met Harry

Anglų kalba  Konspektai   (4,97 kB)

Though less is known about death. All we know is that the body stops functioning. And no one knows what comes after that, what happens with person’s mind and spirit. Or maybe nothing happens, human existence just ends at the moment of death. So far it is everyone’s business to believe in life after death or not. But there is one question that can be discussed about death: is it meaningful or not? One can say that the one who believes in life after death will give the meaning to it and on the contrary – the one who does not – will not give the meaning to it. But there are people who do not believe in life after death. They even do not know if they believe in something at all and death is something mysterious, something important in human’s life even for them. Why death is so important in human’s life? Is it important? Before answering these questions I checked in the Internet hoping to find something about death. I looked for information in Academic Search Elite and Academic Search Premier databases and found over 20.000 pages related to this theme. Of course, not all of them were only about death itself, some of them where about death of some famous person, but the numbers speak. People talk about it, and if they talk about it – they care about it, it is important for them. However, why others think that it is just “an awful, stinking, absurd horror, and there is no way of giving it meaning”? There may be a lot of reasons and I would like to mention some of them. Let us look at the world history and especially the World War I, World War II and other tragedies. Dead people were buried all together without coffins, without priests (if a man was religious), without any attention. Of course, there were such circumstances – economic situation was bad, no time for normal funeral (have to fight), lots of unknown dead people. The death lost it’s mysteriousness, sacral meaning. Therefore some people think of death if it was only the end of bodies functioning. Though no man can judge them because no-one knows if there is something after death. Everyone knows for sure that the body begins to fall to pieces, begins to putrefy, to stink after death. This is also a reason to think as Rollo May does. But we should think from the other point of view. Every man’s death makes his relatives, friends, acquaintances feel bad, sad, or at least uncomfortable. Some of them say that they miss the person, feel lonely without him. Maybe it can be called egoism, but still person’s death does not pass through without consequences. It makes us stop for a second and think about the eternal questions of life and death. Yet another reason for such thinking could be the fear of death. When people are afraid of something they usually ignore or deny it. Some of them do not even think about it. In this situation a person who thinks so do not want to have any relationships with death and therefore deny it, give no meaning to it. And as the folk wisdom speaks – the roots of fear hide in ignorance. The meaning of death also shows burying traditions. Our ancients showed respect to a dead man by putting expensive clothes, things, animals and even humans to graves. They believed in life after death and emphasized it with great ceremonies. When Catholicism came to our culture burying traditions have changed but nevertheless it remained very important in humans’ life cycle. It proves the importance of priest’s participation in funeral. I have already mentioned World Wars. As it is the tragedy of the whole mankind, we can not judge about significance of death from this point of view. Nowadays things change very fast and it is hard to decide how people think about things. By the way Andrew Greeley said: “since the fall of socialism in Eastern Europe there has been a significant increase in religious faith in Hungary, Slovenia, East Germany, and the Soviet Union, particularly in matters of religious faith like belief in God, life after death, heaven, hell, and religious miracles.” (Society, Mar/Apr2001, Vol. 38 Issue 3, p32, 6p). Proving this I should say I was surprised one day by the Mass in the Catholic Church – there were lots of young people, they were singing, it looked as if they liked it very much to be in church, to participate in Mass. It was no doubt for me that they really believe in God who says that death is an important period in human’s existence. But there is another question about believing in God and meaningful death. It happens very often that a man who lost his friend, beloved person in early childhood when his faith in something was just beginning to develop does not believe in God, hates death because of some unfairness, offense. He can not go to a funeral, he laughs at those who suffer because of somebody’s death. He says he does not understand people who give some meaning to death. But it is just a defensive reaction. He denies death because he does not want to remember early childhood’s horrible experience. Lately I have been to a couple of funerals. People who died were not very close to me. Still their death touched me. As I looked at dead people’s relatives, friends I realized that this event is very hard to experience. It seemed that they lost the ground under their feet, they looked so lost as if they did not know how they were going to live any longer. But still in such a sad situation they believed that for a man who died will be easier to live “there”. They wanted to say goodbye to their friend, relative and I even heard one woman saying that she hopes to see him in the better world. That was the most convincing argument that she believes in the meaning of death. I would like to say that nobody should give up in believing in life after death. People should believe in death as in a one step in the better human’s life. In nowadays when social, economic conditions are very unfavorable old people who have to little time to change something must have hope in case they could live their last days cheerfully, hopefully. But it is one problem with it – people are too afraid in death. Let us cope with this problem, let us give a hopeful meaning to death and let us live more joyful!

Anglų kalba  Kalbėjimo temos   (5,08 kB)

As the gateway to breathtakingly beautiful and dunes and quaint fishing village, Klaipeda is used as a launch pad rather than as a final destination. It is easy to reach Nida, Juodkrante on the lovely Curanion spit Palanga, a summer-time pleasure town to the north. While the surrounding areas are inarguably more interesting, Klaipėda shouldn’t be completely avoided. Its Old Town is charming and there are a few interesting museums to see. Take time to see the sights there before you rush headlong to the Baltic Sea Beaches: In summer pack up your sunscreen and join the crowds on the beach. From Klaipeda try the fallowing or head north to the beach resort of Palanga or take the ferry across the lagoon to Neringa instead. If you want to sleep at the beach, check out. Keep an eye out for signs designating who gets to use which beach: women-only, men-only and general beach. Nude sunbathing is allowed on the single-sex beaches. Memel:The old, German name for the city harks to the 13 th century, when knights of the Teutonic Order first came to the area, and may be a corruption “Nemunas”, the river that empties into the Curonian Lagoon. Although populated by both Germans and ethnic Lithuanians (even some Latvians) the area became a part of Lithuania only 1923. The name “Memel” is still in use in many German-language publications, which may also include the German street names, to aid the many German tourists who come to the area each year in search of their family roots. To avoid confusion we use the Lithuanian name Klaipėda and note “Memel” where historically appropriate. Archaeological evidence reveals that this area was once densely populated by the Balts, ancestors to Lithuanians. From the 9th century, their lands were perpetually raided by the Vikings. From the 13th century, the site suffered new invasions by German feudal lords and the Teutonic Order. In a move to consolidate its governance over the territory, in 1252 the Order erected a castle on the delta of the river Dane, named it Memelburg and used it to control the strait between the mainland and the Curonian Spit. After this, Lithuania's main waterway trade route via the Nemunas river to the Curonian Lagoon, Baltic Sea and so to Gotland and Scandinavia was sealed shut. Klaipeda denied their true identity for ages. This situation only changed with the Treaty of Versailles after World War I, which took the territory from Germany and temporarily placed it under French control. In 1923, the Lithuanian government seized control of the Klaipëda region from the French, the region was soon recognized a part of Lithuania by the international community. Klaipeda today - an Ancient Town and a Modern City .Klaipëda has a population of more than 206,000 and is vital to Lithuania's economy as the country's main seaport. Klaipeda has developed into a modern city, with the characteristic quays and warehouses of a port, and with clusters of old German fachwerk buildings. The city centre has an eclectic mixture of buildings in various styles, including the old City Hall, the neo-gothic Post Office, the former Louise Gymnasium, the theatre and some private houses. The old town itself is laid out in a rectangular network of streets dating from the 13th to 15th centuries, where it is still possible to see remains of the old castle and citadel, sections of the castle towers, ramparts, bastions, ditches and other medieval defenses. At Kopgalis, a restored fortress houses a Marine Museum, Aquarium, and dolphinarium. Port:Klaipeda is an attractive transit port, connecting the main transportation corridors between the East and the West. It is the most northern ice-free Baltic seaport. Harbour waters do not freeze even at -25°C. The depth of the harbour waters at the northern part of the port quays is 17 meters. Klaipeda has a number of advantages over other ports in the region for transit: it has excellent road links with the only motorway standart road in the Baltic States linking a port complex to the countries of the former Soviet Union Young, pushing, liberal, open, tolerant, bright, ambitious, and perhaps a bit crazy - these are the words that are most often used to describe the city of Klaipeda. Namely these epithets is a key for those who strive to unriddle the secret of Klaipeda's unique, for those who try to realize how, in comparatively short period of time, Klaipeda, being grey and undistinguished industrial city, could become one of the leaders of the country, and now it is reasonably titled the capital of Western Lithuania. So, is Klaipeda still a province? Vilnius, standing high above is likely to say YES. However, hard working, ambitious and optimistic residents of Klaipeda have other o pinion. Moreover, they are sure, that after Lithuania will have become a full member of the European Union, Klaipeda will not be rejected for sure There is hardly anyone who would decide to challenge the fact that Klaipeda, having celebrated its 750th anniversary on August 1, 2002, in the recent decade surpassed the second largest Lithuanian city Kaunas in many fields and has already become a serious competitor for the capital Vilnius. Today, Klaipeda and its region receive not only foreign and local capitals, but also the brains of the country Klaipeda - city of success The majority of Klaipeda residents, who celebrated the 750th anniversary of the city on August 1, 2002, claim that they are happy and they are not going to move to any other city.

Anglų kalba  Pateiktys   (7,62 kB)

His neighbors watched him making various things and thought he would probably become a well-known clock maker. They thought thus because he had already made a clock which his neighbors had never heard of before. It worked by water. Isaac also made a sundial. The water clock could tell the hour in the house and the sundial outside. When he grew older he took a considerable interest in mathematics. Though Isaac never lost his manual skill his ability as a mathematician and a physicist was the most important in his life. His first physical experiment was carried out in 1658, when he was sixteen years old. Wishing to find out the strength of the wind during a storm, he jumped against and before the wind and by the length of his jump he could judge the strength of the wind. Thus he was searching out the secrets of nature and could find out difficult things in simple ways. When Isaac was fourteen years old, his mother took him from school to help her on the farm at Woolthorpe, where she lived with three other children - Isaac's brother and two his sisters. After two years working on the farm his mother sent him again to school to prepare for the University. On June 5, 1661, Newton entered the University of Cambridge where he studied mathematics. He became famous when he made a number of important contributions to mathematics by the time he was twenty-one. Then he began studying the theory of gravitation. In 1665, when he saw an apple fall from a tree he began wondering what force made the apple fall. Isaac was thinking about the earth's gravitation when the Great Plague raged in London and he was sent home from Cambridge because of this plague. In that quiet period of almost two years he finished considering his discoveries which had perhaps the most far-reaching effect in the whole history of science: the method of fluxions, decomposition of light and the law of gravitation. As a young man at Cambridge Newton had read with great interest the writings of Galileo, he knew the geometry of Descartes, and he had already partly worked out the methods of calculus, which he called the method of fluxions. So then he began to think "of gravity extending to the orb of the moon", as he wrote, he immediately put this idea to the test of calculation. For some years he studied light, in which subject alone his work was enough to place him in the first ranks among men of science. Newton performed many experiments with light and found that white light was made up of rays of different colours. He invented the reflecting telescope, which was very small in diameter, but magnified objects to forty diameters. Newton developed a mathematical method which is now known as the Binomial Theorem and also differential and integral calculus. In 1669 he was appointed professor and began lectures on mathematics and optics at Cambridge. Isaac Newton died in 1727 at the age of 85. He was buried with honours, as a national hero. It was the first time that national honours of this kind had been accorded in England to a man of science. Isaac was a great man who helped a lot for all world scientists. Philosophers are often absent-minded. Isaac Newton was a great scientist but he was also a philosopher and he was often as absent-minded as his colleagues all over the world. One day a man came to see Newton, but he was busy in his study and nobody was allowed to disturb him. Then visitor sat down in the dinning-room to wait for the philosopher. A little later Newton's wife came in and placed a covered dish on the table, telling the visitor that it was her husband's dinner. When she had left, the visitor lifted the cover and ate the whole boiled chicken, because he was very hungry. Now in the dish were a lot of small bones. When Newton's wife came in again, he apologized for what he had done, but she told him not to worry because another boiled chicken is in the kitchen. While she was fetching it, Newton came into the dinning-room and lifted the cover of the dish. When he see the bones, he turned to the visitor and said with a smile, "See how absent-minded we philosopher are! I quite forgot I had already my dinner". Then his wife came in with another dish. When the matter was explained, everybody had a good laugh.

Anglų kalba  Rašiniai   (7,03 kB)

These pupils usually go to vocational junior colleges or trod schools where they can get both secondary education and the qualification. Education is free, everybody can go to a university or any higher school after finishing secondary school. In Lithuania children go to school five days a week. There is no school on Saturdays and Sundays. The school year begins in September and ends in the middle of June. There are three terms in a school year. I attend school called Gerosios Vilties. I have been going this school for twelve years now. Our school was build In 1965. It is a white, three storied building. There are about a 1500 pupils and hundred teachers in it. Our school is situated in a nice and quiet place. It is surrounded by beautiful lawns and playgrounds. Near the school there is a large sports field. In front of the school you can see a lot of young trees planted by our school leavers. My school is rather large, so it is very noisy inside during breaks. We study Lithuanian, English, Russian, history, mathematics, chemistry, biology, music and other subjects. There are lessons of handicrafts for girls and manual training for the boys. As well as special classrooms for most of the subjects taught at school, we have also got woodwork and metalwork shops, a gymnasium, a school hall and a library. There are two chorus in our school. The atmosphere in the school is rather friendly and democratic. I think I’ll remember my classmates, my teachers for a long time.

Anglų kalba  Kalbėjimo temos   (3,15 kB)

Alternative names: dental cavities; tooth decay. Definition: A disease of the teeth resulting in damage to tooth structure. Dental caries is one of the most prevalent disorders afflicting mankind, second only to common cold. It usually occurs in children and young adults. Dental caries is a relatively recent in human history. Dental caries remain a relatively rare disease in some areas of the world. In Europe, North and South America, virtually every person is attacked at some time during his life. Tooth decay seems to be a disease of civilization possibly associated with refined foods. A lack of dental cleanliness is also closely associated with tooth decay. There are three main factors that be simultaneously for the condition to occur: ●microbial dental plaque; ●teeth susceptible to caries; ●diet that provides a frequent supply of fermentable carbohydrate Microbial dental plaque is a colorless, bacteria laden film that forms daily on the teeth. The bacteria convert all foods-especially sugar starch-into acids. The onset of carries is early in susceptible populations. Decay occurs where bacteria and foods adhere to the surface of the teeth. Many individuals with high caries susceptibility speak of inheriting “soft teeth” or that the resistance to tooth decay is strongly influenced by genetic variation in tooth composition. Prevention. Oral hygiene is the primary prevention against dental caries. This consists of personal care and professional care. The use of dental sealants is a good means of cavity prevention. Sealants are thin plastic-like coatings applied to the chewing surfaces of the molars. Symptoms and Signs: ● toothache; ● cavities. Most dental caries are discovered in the early stages during routine checkups. The surface of the tooth may be soft, pain may not be present until advanced stages of tooth decay and dental X-ray may show some cavities before they are visible. Treatment. Destroyed tooth structure does not regenerate. The progression of dental caries can be stopped by treatment. In filling teeth, the decayed material is removed by drilling and replaced with a restorative material such as silver alloy, gold, porcelain, or composite. Treatment often preserves the tooth. Dental caries- dantu eduonis Afflict – sukelti skausma Lesion – pazeidimas Refined foog – tinkamas maistas Medical condition- medicinine bukle Abscess- pulinys Restriction- apribojimas Prevent- uzkirsti kelia Dental sealant- dantu plevele Regenerative- atstatymas Preserve- saugoti Filling- plomba Alloy- lydinys Amalgam-amalgama

Anglų kalba  Rašiniai   (4,33 kB)

Speciality The new thing that this store has is minimal inventory. Most probably many have said this before but they all still work under the old idea that all the records have to physically be in the store when the customers want to buy them. By taking the model of Apple's iTunes Store and moving it out of the home and onto the streets we can achieve a much lower inventory than is possible with a traditional musicstore. All the music would be stored on computer drives in full quality and when the customer wants to buy an album he simply requests it from the salesman who burns the album on a cd which the customer then takes with him. With this comes a much higher computer cost but that is more than balanced out by less inventory and less requirements for the store's size plus we get the added bonus of a potentially strong online presence. The stock-reducing feature of this store can be described so that no cd´s will be bought from the publishers except those that have already been sold. It would work similar to when one orders a cd from a traditional music store. The process then is that they put in an order for that particular cd which is then sent to them in the next shipment. Since they already can sell it when it comes to the store no cost of stock needs to be accredited to that particular cd and it will not degrade in value, as it remains unsold in the store. Market In all probability it will be easier to get smaller independent labels to accept this new arrangement since they are often less concerned about piracy and illegal distribution of their music. When Apple introduced its online record store with the possibility of burning song to cd it may have broken the ice for big publishers who may see this opportunity for what it really is, a big chance for them to regain some control over music distribution. According to the financial calculations presented in Appendix C we need to sell 22 cd's per day 30 days a month to get just above the break even point. That should be a reachable goal as we see with the following logic. For a store in central Reykjavik we can assume that the market size is 1800 customers. That is 10% of the population between 15 and 30. So in order to reach the breakeven point every customer needs to buy 4.4 cd’s per year, a goal that is easily within reach considering usual spending habits of young people in Iceland. A threat to this is of course the Internet and illegal downloads of music. Market size is furthermore considered under three circumstances, low, medium and high with the sales numbers 10, 40 and 100 respectively. The probability for each demand is 0.6, 0.3 and 0.1. A great factor in why low market size is thought to be most probable is the Internet and the still growing popularity of illegal downloads. Setup For a breakdown and projection of Setup cost see Appendix A. The setup for such a store is more like what one would expect from an ISP rather than a record store because servers and large data storage facilities will be prominent factors of the startup cost. Another aspect is the cost expected to be needed to ensure proper license agreements with publishers. That amount is expected to be needed for travel expenses and other costs excluding legal expenses that will arise from negotiating with the publishers about this new form of sales. Legal expenses are marked as a special cost category because of the difference in tax issues between these two factors in Iceland. Special programs will be needed in the modern store while traditional stock and bookkeeping software can be used in the traditional store. Among this special software is cd burning software, server maintenance and control as well as possible software to report sales of cd´s to the publishers but that will depend on the deals made with them, i.e. if they want secure data directly from the computer system without human interaction or if they simply want a report based on honesty for their billing purposes. In the financial calculation it has been assumed that just about all startup expenses will be covered by loans and that those loans will be fully repaid in three years. This is done to provide a horizon for the comparison. Operating Cost Operating cost projections are presented in Appendix B Operating cost for the two stores is calculated without considering inflation because it is not customary to consider inflation in such calculations. It is assumed that any change in costs will be carried directly into the prices and therefor effectively negating all consequences. The expected sale used in Replenishment of stock is 10% of the stock. This is below the breakeven point but since the breakeven analysis with NPV uses the sales as a variable this has no effect on that. The main objective with the operating cost sheet is to get a rough idea of what forms the operating expenses and approximate the amount. Legal expenses and publishing are assumed to be evenly distributed over the period while in fact they would be discrete and uneven amounts. For this preliminary analysis the even distribution is accurate enough. Payments of loans are expected to be every three months and the interest rate is 6% per year. The payments are assumed to be equal payments. Break Even Analysis When NPV is calculated it is assumed that the business is worthless at the end of three years and therefor we get no return at the end of that period. Interest rate is set to approximately 25% per year or exactly 2% per month. This interest rate is our interest demand, that is the interest we expect to be able to get if we invest differently. When establishing the Break Even point NPV analysis is used with the Goal seek option in Excel. The NPV is set to 0 and Goal seek adjusts the sales to find the corresponding amount. This is different from finding the breakeven for individual months or the sum of the period in general because this takes into account the possible earning of the money if it was invested differently. The Break Even analysis is presented in Appendix C. Results After examining the numbers we see that the modern store has a definite advantage over the traditional approach. By arranging the decision matrix and using the Maximax or MiniMax methods to determine the best possibility we get the same results, the modern store has better potential than the traditional one with regards to the NPV calculations. Furthermore if we use Expected Return, that is multiply the probabilities and return and then taking the maximum of that we get the same result. In the market section we saw a logical induction for the market share reaching and probably overtaking the breakeven point of 22cd's for modern store. The breakeven for a traditional is 59cd's and that amount we can not expect without a high demand which is considered improbable. Recommendations It is necessary before making any commitments regarding the store to first look for further information about the Apple deal. That information might be found on Internet rumor pages or magazines and newspapers covering the iTunes store. What we need to find out is any conditions that publishers put forth and the problems encountered on the way as well as how much Apple needs to pay the publishers for every song they sell, that should establish a baseline for the prices because it is unlikely that a small store like this would get a better deal than an industry giant with a phenomenal track record. A market analysis needs to be conducted. It can be as simple as sitting outside a competing record store and counting the number of people coming out of it with a bag in their hand or it can be a full third party analysis of the market. But making some kind of market research is important for further establishing the estimates of market size. With respect to the expected market size it is needed to determine the amount of cd writing equipment is needed. This is a variable with no counterpart in the traditional store but the potential of being quite expensive depending on the expectations of the stores client with regard to speed of service. It is necessary to examine many possible solutions ranging from cheap personal cd writers to more advanced professional equipment. Another such issue is the servers that store the music. They need to be able to store large amounts of data and need to serve all the data to the cd writers when it is requested. That should actually not be a big problem since modern servers have a very high bandwidth. Another issue that needs to be considered is the financial aspect. It is not very wise to finance the preparation expenses with loans, one should rather try to get venture capital or finance it in other ways. A loan can be a big burden to bear if it turns out that publishers are not willing to allow this form of store but the venture capital would simply be lost without much consequence. With venture capital the control of the store is in lost to some extent but that could be more feasible than to be stuck with payments of a loan that generated zero income.

Anglų kalba  Referatai   (46,53 kB)

More and more people are beginning to open new business ventures (sumanymas). It seems like it is becoming the popular move. By opening a business there could be big profit(nauda)to be made, depending(atsizvelgiant) on the market. On the other hand, there are risks(rizika). It is said that there are two reasons why people start a business. The first reason is because they have inspiration(ikvepimas) for what they believe would be a great idea and the second is from desperation(neviltis).. There are various different ways to start a business. Not all entrepreneurs(verslininkai) begin their business by the thought of an idea. There are many other ways to go about starting a business. Buying a franchise, buying an existing company, the inventions of a product are all other ways to begin a business. People often start a business in a field that they know well. Although this is true, it is important not to limit the perspectives(perspektyva) of the kind of business to open. The areas outside of your interests may just be the right opportunity(galimybe) for you, which is why it is important to explore(istirti)other areas. This paper will talk about the general ways in which to start a new business and how to go about doing it. Included will be how to get ideas to open a business, planning out the business structure, ways to get money to start the business, getting prepared(pasiruosimas), hiring(samda the staff, and getting the word out to the public. Getting ideas to Open a Business the business idea plays a critical role in the overall(apskritai) success of the business venture chosen.. There are many considerations(pamastymu) that must be thought of before determine(nulemti) the success of an enterprise, including the entrepreneur, financing and other external forces. In order to have a good business idea it should:  satisfy personal goals and interests, (patenkinti personalo tikslus ir..)  find a success place in the market,  making sure it is possible to produce the necessary quality of the product or service,  Meet or exceed your financial goals.(atitikti ar virsyti ) In order to meet all of these criteria, it is important to complete research(uzbaigti nagrinejima) on the business idea that has been chosen. Research information can be gathered(kauptas) from various different sources(saltiniu). Some of these sources being the library, looking at existing businesses, word of mouth, reading books, watching television, going to government departments, talking to university professors etc. If the research has not been completed then it more likely that the business will become a failure(bankrotas) Planning out the business structure The one basic question facing all new business owners is “what business structure is the best for me?”. There are three main types of business structures:  sole proprietorship, (private nuosavybe)  partnership,(kompanija partneryste)  corporation. All of these different structures are different and require(reikalauja) different things to make them work. The sole proprietorship is a business that has only one owner and for the purpose of his/her own profit, the partnership is a business which has two or more people and all of the workers work as co-owners(bendra nuosavybe), and the corporation is an artificial entry with obligations(netikras iejimas su isipareigojimais Ways to Get Money to Start the Business There are various different funds available for new business ventures to try and create more jobs. Entrepreneurs are more then welcome to come into economy. To get these funds the business plan has to be completed. The funds available are for many different types of people. There are special ones for immigrant entrepreneurs, women’s entrepreneurs, and young entrepreneurs. Loans(paskola) from the government are available in several different places. The loans from the Government are mostly interest free and unsecured(negarantuotas) loans. This, in comparison(palyginus) to a bank loan, is much better for the fact that there is no interest. If the only opportunity left is the bank then it is necessary to get a low interest loan. When there is the most common questions in starting a business is: “where do I start?”. The questioner below will help answer that question for new business people. This checklist (katakogas) will be the road map for starting a business. Most business owners should use this to make sure that everything is done before the opening of the store. Prepare a business plan. Prepare a marketing plan.

Anglų kalba  Rašiniai   (6,5 kB)

Bikes I will tell you a story which i called –bikes. Actually I don’t remember my first bike but I will try to recreate my memories about it. As I remember it was green collored with pink wings. It was present from my good neighbour friend .She presented that bike to me because she bought new one and that old one she didn’t want to through away. Now I remember clearly how I was riding with that bike and my mother was holding me behind it. The first time was enough hard because I could not to concentrate me attention but day after day I was learning to do it well and finally I learnt. Ride bicycle was very funny . I remember when my friends bought bikes too then we were riding through the all city until midnight, without any lights or helmets . I know that it was dangerous, but I was cool. And every day the same. That bike was my casuality. I remember that once we were riding and we were in very good mood , we were screaming something like cannibals or crazy people. Next time we were screaming like that – Hey young lady Danguole which lives in Salomeja 51, where are you going? I don’t ride bike so often as I used to. Maybe the reason is that I don’t have so much time. But I have extra case that I am riding when my best friend comes to me then we take our ancient grandmothers bikes and after that we are going to scare people. I can describe how looks my bike like. It is yellow, with big wheels, extra seat on the back and with breaks which don’t work. My mum calls that bike – The masculine bike. It looks really terrible. And when I am cycling with that beauty ( rasyti kabutese) through the city that moments are very funny when people pay attention on you because you made them laugh of your bike appearance … So… That was the story about two bikes which weren’t my own, but with them I was riding mostly.

Anglų kalba  Rašiniai   (3,06 kB)

Rock & roll wild child Avril Lavigne hit big in summer 2002 with her spiky-fun debut song "Complicated," shifting pop music into a different direction. Lavigne, who was 17 at the time, didn't seem concerned with the glamor of the TRL-dominated pop world and such confidence allowed her star power to soar. The middle of three children in small town Napanee, Ontario, Lavigne's rock ambitions were noticeable around age two. By her early teens, she was already writing songs and playing guitar. The church choir and local festivals and county fairs also allowed Lavigne to get her voice heard, and luckily, Arista Records' main man Antonio "L.A." Reid was listening. He offered her a deal, and at 16, Lavigne's musical dreams became reality. With Reid's assistance and a new Manhattan apartment, Lavigne found herself surrounded by prime songwriters and producers, but it wasn't impressive enough for her to continue. She had always relied on her own ideas to create a musical spark and things weren't going as planned. Lavigne wasn't disillusioned, though. She headed for Los Angeles and Nettwerk grabbed her. Producer/songwriter Clif Magness (Celine Dion, Wilson Phillips, Sheena Easton) tweaked Lavigne's melodic, edgy sound and her debut, Let Go, was the polished product. Singles such as "Complicated" and "Sk8er Boi" hit the Top Ten while "I'm With You" and "Losing Grip" did moderately well at radio. Butch Walker of the Marvelous 3, Our Lady Peace frontman Raine Maida and Don Gilmore (Linkin Park, Good Charlotte) signed on to produce Lavigne's second album, Under My Skin, which appeared in May 2004. ~ MacKenzie Wilson, All Music Guide. Unapologetically original. Unabashedly in your face. Avril Lavigne's 2002 debut Let Go gave young women a defiant voice and set it to music they could rock out to. Fourteen million albums and eight Grammy nominations later, the Canadian chanteuse returns with Under My Skin but if you're expecting a whole lot of the same, you've got another thing coming. This is not a girl who rests on her laurels. Under My Skin opens with the dramatic tracks "Take Me Away" and "Together," which set the scene for the kick-ass guitars and radio-ready chorus of "Don't Tell Me," a song of willful female empowerment that picks up where "Complicated" left off. From there it's a one-two punch of three-chord guitar licks ("He Wasn't") and head-bopping optimism ("Who Knows") alongside swirling, brooding melodies ("Freak Out") and moody tracks ("Forgotten," "Nobody's Home") that reveal a darker side of Avril Lavigne. "I grew up so much in the past two years," admits the Napanee, Ontario, native. "I've been through a lot, I've learned a lot, and experienced a lot both good and bad. These songs are about all of that, and each is very personal to me." Working with producers, Butch Walker (of the Marvelous 3), Raine Maida (of Our Lady Peace), Don Gilmore (Linkin Park, Pearl Jam), Avril co-wrote the dozen introspective songs on Under My Skin in near secrecy. "I'd just come off my world tour and got back to Toronto and was writing right away," the 19-year-old says. "I had no idea what I was going to do. No one did. People wondered if I'd run out of things to write about, but it was the opposite." After a lunch date with fellow Canadian singer-songwriter Chantal Kreviazuk turned into a major chick-bonding session, Avril and Chantal sat down to write. The chemistry was ineffable. "We got together one night and all of a sudden we had a song," she says. "No one knew what I was up to, not my management, not my label." The duo got together the next night and wrote another song. "We did that for two weeks and wrote 12 songs." Momentum took over and by summer Avril was moving into Chantal and her husband Raine Maida's Malibu house to record. "I was only off my tour for a couple of weeks, and I was ready to record," Avril recalls. The California air provided a needed escape from Avril's frantic life. "It was a great time for me, living out there, being out of the public eye, and having my independence. And my friendship with Chantal evolved into one of the best I've ever had." Chantal and Avril would spend all night in the studio perfecting the songs. During the day, Avril learned the city by driving to and from the studio and where ever she needed to be. No photos, no interviews, no pressure. Eventually they recorded most of the songs in Raine's studio, and those songs appear unaltered on Under My Skin. The rest of the tracks, co-written with her guitarist Evan Taubenfeld (and one track with former Evanescence guitarist Ben Moody), were cut just up the road. "I was involved in every aspect of making this record. I'm very hands-on," she says. "I knew how I wanted the drums, the guitar tones, and the structures to be. I understand the whole process so much better this time because I've been through it. I'm really picky with my sound."

Anglų kalba  Rašiniai   (11,54 kB)

Relationship and communication We can communicate with other people in many different ways. We can talk, and, write,and we can send messages with our hands and faces.There is also the phone, the fax, and e-mail.Television, film, paiting, ans photography can also communicate ideas. Nowadays the best way of communication is to use the internet.I can communicate with my family mumbers and other people by the internet.This is the fastest way of communication. Many years ago people many countries and Indians of America used smoke signals.They made fires on the hills, when they wanted to tell something to other people. Blind people use Braille.They have thicks books and they touch them with their fingers. We have languages – about 6000 languages in fact. We can write poetry, tell jokes, make promises, explain, tell the truth, or tell lies. And we have a sense of past and future, not just present. Relationship, I believe is the biggest problem for all kind of people – starting with kids and finishing with older people.Especially this is a very important topic for young people as they usually have no life experience and sometimes make terrible mistakes that break their lives and psychology, affect their family members and friends. To my mind, relationship between children and their parents or teachers are the most problematic.Ans this lasts for ages/Yuong people including me, who always wont to show, to prove their position, can be completely wrong.We usually don”t want to listen to uor family and we like to say that our ganaration is completely different and that we are kings and queens. I don’t think that there’s a common rule how to make good friends. Life and our mistakes just simply teatches us all this. Plans and ambitios When I was just a little girl I usually dreamed obout becoming an actor. But the reason probably was films and film stars I believe that they stimulated my desire to become a hero in real life.Now I’m a student. Now I can’t see my future vision, because life’s ways are very different. It is really hard to imagine something real as I know that these days people usually graduate from university but do different jobs. The future will show everything. Everyone wants to become an extra important person – and have a go position starting with manager, dentist, politician and finishing being a president. I think that the power of money makes us do so despite we like this or don’t. I wont to know everything obout us – human beings, I want ti help others and at last I would like to leave all this world with a smole – I have done something good.

Anglų kalba  Rašiniai   (7,14 kB)

More males than females are affected by alcoholism, but drinking among the young and among women is increasing. Consumption of alcohol is apparently on the rise in the United States, as is the total alcohol consumption and prevalence of alcohol-related problems in the former communist countries of Eastern Europe and the former Soviet Union. This increase is paralleled in other countries, including developing nations. After 1980, however, consumption remained relatively stable in many western European nations. Alcoholism, as opposed to merely excessive or irresponsible drinking, has been thought of as a symptom of psychological or social stress or as a learned, maladaptive coping behaviour. More recently, and probably more accurately, it has come to be viewed as a complex disease in its own right. Alcoholism usually develops over a period of years. Alcohol comes to be used more as a mood-changing drug than as a foodstuff or beverage served as a part of social custom or religious ritual. Initially, the alcoholic may demonstrate a high tolerance to alcohol, consuming more and showing fewer adverse effects than others. Subsequently, however, the person begins to drink against his or her own best interests, as alcohol comes to assume more importance than personal relationships, work, reputation, or even physical health. The person commonly loses control over drinking and is increasingly unable to predict how much alcohol will be consumed on a given occasion or, if the person is currently abstaining, when the drinking will resume again. Physical addiction to the drug may occur, sometimes eventually leading to drinking around the clock to avoid withdrawal symptoms. Effects Alcohol has direct toxic as well as sedative effects on the body, and failure to take care of nutritional and other physical needs during prolonged periods of excessive drinking may further complicate matters. Advanced cases often require hospitalization. The effects on major organ systems are cumulative and include a wide range of digestive-system disorders such as ulcers, inflammation of the pancreas, and cirrhosis of the liver. The central and peripheral nervous systems can be permanently damaged. Blackouts, hallucinations, and extreme tremors may occur. The latter symptoms are involved in the most serious alcohol withdrawal syndrome, delirium tremens, which can prove fatal despite prompt treatment. This is in contrast to withdrawal from narcotic drugs such as heroin, which, although distressing, rarely results in death. Recent evidence has shown that heavy—and even moderate—drinking during pregnancy can cause serious damage to the unborn child: physical or mental retardation, or both; a rare but severe expression of this damage is known as foetal alcohol syndrome. HISTORY OF ALCOHOL Thousands of years ago people began to make alcohol for practical reasons. Wine making began with the early Egyptians who found that grape juise spoiled quickly,but that fermented juise or wine would keep without spoiling.They also had problems with impure water,and the Egyptians noticed that people did not sick ower wine,but they often became ill when they drank inpure water.In later years,wine became inportant to the Roman Catholic Church throughuot Europe because wine was used to celebrate the sacrament of the Mass.By the 1300`s,beer industry had emerged in Central Europe.At this time,wine was also continuing to grow in popularity;many brands named for the places in which they originated.At first alcohol was desined for the practical reasons,its use changed.People began to experiment with different types of alcohol.Alcohol became an integral part of European culture.We need to understand the harmful effects of alcohol,because it can be fatal.

Anglų kalba  Kalbėjimo temos   (4,44 kB)

1. Personal identification I’m Darius. I was born in 1978 on the 21th of February in Kaunas. I don’t remember anything about the weather that day, but I know that it was about 2:30 p.m. I was the first child in the family. Our family is not very big, I have a brother. When I was a child I can't say, that I was a good boy. My parents always want me to be a good man, and now I'm very thankful for that. At that time I didn’t understand that my parents wanted good for me, and I made my mother worry about me very often. I think, that my character isn’t bad now and I’m a good, sincere and tolerant teenager. In 1985 I started school and now I'm graduating it. I was good at all subjects. I am fond of school. I liked my class. I always felt like at home here. Everybody was so friendly and easy to get a long with. I was on good terms with my classmates and we always spend our free time together. I think, that school years maybe remain in my heart forever. I want to say a few words about the future. I'm going to take entrance exams and enter KTU. I would like to study Computer Science. My parents are engineers - programmers and I like this profession too. That's all about myself. 2. Services Services aren't important as food, drinks or home, but it's enough important to as. One of them we use more frequently others we don't use. There are many services in my region. There is post near my house. You can use all services that post can offer: to send a postcard, letter or parcel, make postal - order, to buy stamp or postcard. There are petrols where you can buy gas. Also there are hospital and police station in my region. Police station is one of the unpleasant services. You get there when you commit something bad. If you want to do photos it's no problem, because there are some places there you can make photograph. A Very important service for people's beauty is hairdressing saloon. But there is only one saloon in my region. Bank is very important for people, which have their own business. Usually they open checking account. But a lot of firms haven't enough money so they take loans. Diplomatic services are useful, when you are in foreign country or when you want to go there. And garage - service use people who have a car. Here they can check and put right their cars. The most important services are hairdressing, photography, post, and hospital. So all services are very useful. They make our life easier. 3. House and home I live in apartment house. This house is in _____ street. I have an apartment in a nine-story building I live on the second floor. The livers keep house in order. There are many trees near my house. My house was built in 1991. The number of my flat is 17. I live in the two rooms flat. The area of my flat is about 60 square meters. There is a balcony in my flat. I have a fine view from the balcony and windows. I have two bed-sitting rooms, a bathroom, a toilet, a corridor and kitchen. There are bookcases, wardrobes, beds, tables in the bed-sitting rooms. My walls are papered. On the floor there are carpets. I have all amenities hot and cold water, gas, electric light, central heating, lift. In the kitchen there is gas cooker. There are gas meter, electric meter and water meter. I would like to have a detached house in some solitary place, far away from the town's noise, smoke and polluted air. Sure it'll be a two-stored house with a big yard and garden. 4. Flora Lithuania's flora is rich and varied, because of its geographical position and climatic peculiarities, but we can't boast that it's peculiar to it alone. We have typical northern plants such as conifers, deciduous trees. Forests cover one fourth of its territory. 3 centuries ago, they were twice as extensive. Nowadays more woods are cut down than replanted. We have lots of spruce, birch and alder woods as well. It's a pity such trees as oaks, ashes and limes are decreasing, because they were used as timber. Now we can hardly find oak, ash or lime woods. The preservation and restoration of forest hasn't been given great attention. Every year hectares of forest are planted, but more hectares are felled. Timber is still the chief article of export. Some trees are remarkable as natural rarities. In East Lithuania at Stelmuze grows an old oak, that according to botanists, about 1,5 thousand years old. Forests cover one half of the territory in east and South Lithuania. The Varena-Druskininkai forests spread on area of thousands square km. These forests abound in mushrooms, berries and beasts. The Rudininkai forest remind as of historical events. The rebels of 1831 and 1863 against the Russian czar found refuge in it. The Cepkeliai swamp, covering 5000ha is the largest in Lithuania. Broad and beautiful are the Labanoras, Kazlu Ruda and other forests. 40% of Lithuanian's territory is occupied by arable land. 5. Fauna The Lithuanian forests have inspired many poets, writers and composers. They devoted their works to the charm of woods. The fauna has no particular species peculiar to it alone. There are various species of mammals, birds, reptiles and amphibians. For various reasons many kinds or them became extinct. This fate befell aurochs, bisons, bears, etc. All forests can boast of the giant of woods - the antlered elk. Elk meat is exported abroad. Deer are less common. Roe and hares are abundant everywhere. Wild hogs, foxes, squirrels, martens are rather numerous. The number of wolves has shrunk. The beaver was entirely exterminated, but now it has been reacclimatized. Their houses are frequent on the banks of many rivers. New species of animals such as punctate deer, minks have been acclimatized. They feel quit at home and bear offspring. We have 300 species of birds. In forests we can hear voices of woodpeckers, cuckoos, owls, hawks and others. In rivers, lakes and swamps are various species of ducks, geese, and swans, where they hatch their young. In Neringa there is a settlement of grey herons, rare birds. There are about 50 species of fish in Lithuania. We can't boast that abound in our lakes and rivers. Bream, roach, salmon, eels, carps are caught. Salmon comes to our rivers to spawn.

Anglų kalba  Rašiniai   (22,04 kB)

About languages (apie kalbas) My native language is Lithuania. So he must know its history, grammar, literature spelling. When I was on the fourth form I began to learn the English language. From the very first days I understood that it is very difficult to learn. English, as it has different pronunciation and spelling. If you want to learn new words, grammar, how to form the sentence. It is necessary to know the history, culture, traditions of the country which language, you study. It is very difficult to learn any foreign language when you do not hear it in the street at house. The film which we see on TV are translated into native language and we can’t hear the English language. The English language is very popular in the world and what country you visit you can communicate in England. The role of the foreign languageshas inereased in the last years, as Lithuanian keeps good relations with other European countries and is going to biome a member of European Union and NATO. So every young person must think about his future and the use of the foreign language. The European Union(apie europos sąjungą) The European Union is the European supranational organization dedicated to increasing economic integration and strengthening co-operation among its member states. The European Union was established on November one, nineteen ninety three. The treaty on European Union was ratified by the twelve members of the European community. They were Belgium, Denmark, France, Germany, Great Britain, Greece, Ireland, Italy, Luxemburg, the Netherlands, Portugal and Spain. The citizen of the European Union countries received the right to immigrate From owe country to another and they got a greater freedom to live, work or study in any of the member states and there were no borders to travel from are European Union State to another. The main body of the European Union is the European Parliament, which is elected by the citizens of the European Union States. The main body works in Strasburg, but most work of its committee is done in Brussels. Finland, Austria and Sweden joined the European Union in nineteen ninety five. In this year May first day Lithuania, Estonia and Latvia will become the members of the European Union. There are seven other countries which will become the members of the European union. They are: Poland, Cheek, Cyprus, Malta, Hungary, Slovakia, and Slovenia. About myself(apie save) My name is Justina and surname is Šaučiūnaitė. I live in Anykščiai in Stoties street No eleven. I was born on the fiveof march nineteen eighty six in Anykščiai. I am eighteen, I am the citizen of Lithuania. I am a schoolgirl and I learn in the twelve form of Antanas Baranauskas secandary school. So I am a school-leaver.I live with my family: father, mather, I have one sister and one brother. All my Familymembers are cathalics.We the memders of our family are very friendly. We celebrate all Lithuanian holidays together. My favourite group is B‘avarija. My favourite singer is Andrius Mamontovas and also every yang person has a favourite pop graup.

Anglų kalba  Rašiniai   (17,09 kB)

UAB „West Express“ – tai turizmo agentūra, kuri užima lyderio pozicijas Lietuvos turizmo verslo rinkoje. Tai kompanija, kurioje dirba lanksti, nuolat tobulėjanti bei nebijanti iššūkių komanda, pasižyminti savo profesionalumu, aptarnavimo kokybe bei noru būti geriausiais. Įmonė vertina savo darbuotojų žinias, sugebėjimus bei savybes, padedančias žengti į priekį bei plėtoti ilgalaikius santykius su verslo partneriais ir klientais.

Rinkodara  Kursiniai darbai   (13 psl., 47,93 kB)

To start with, I would like to say that I grew up in country which is called Pikteikiai. So I am country’s child. My home country is in Klaipėda district, 38 kilometres from Klaipėda..... I finished secondary school in Gargždai, so it is like my native town. Because of it I would like to talk more about this town. Gargždai is 16 kilometres from Pikteikiai. It is one of the oldest living places in whole Lithuania.

Anglų kalba  Rašiniai   (5 psl., 10,06 kB)

15 anglų kalbos tekstų kalbėjimui.

Anglų kalba  Namų darbai   (5 psl., 15,04 kB)

Kai matematinis modelis suformuluotas taip, kad negalima taikyti nei analitinių, nei skaitmeninių metodų, pasitelkiamas eksperimentinės optimizacijos metodas. Tada efektyvumo kriterijus ir apribojimai patei¬kiami algoritmo forma. Šie algoritmai aprašo nagrinėjamojo objekto veiklą, o jo funkcionavimo sąlygas nustato tyrinėtojas. Šiais algoritmais gali būti ir skaitmeniniai metodai, tačiau griežtas matematinis formalizavimas ne visuomet leidžia aprašyti sudėtingas sistemas, atsižvelgiant į kiekvienos sistemos specifines veiklos sąlygas.

Matematika  Konspektai   (18 psl., 65,28 kB)