TURINYS LENTELIŲ IR PAVEIKSLŲ SĄRAŠAS...........................................................................................2 ĮVADAS..............................................................................................................................................3 1. Įmonės veiklos finansinės analizės teorinės prielaidos...................................................................4 1.1 Įmonės veiklos finansinės analizės esmė bei reikšmė įmonės valdymui................................4 1.2. Įmonės veiklos finansinės analizės tikslai ir uždaviniai.........................................................8 2. Įmonės veiklos finansinės analizės būdai ir metodai.....................................................................16 2.1. Įmonės veiklos finansinės atskaitomybės analizė.................................................................16 2.2. Santykinių rodiklių analizė...................................................................................................30 3. UAB „Transpa“ įmonės veikos finansinė analizė..........................................................................43 3.1. UAB „Transpa“ įmonės finansinės atskaitomybės analizė...................................................43 3.2. UAB „Transpa“ įmonės santykinių rodiklių analizė............................................................50 IŠVADOS..........................................................................................................................................56 LITERATŪRA..................................................................................................................................59

Darbo ir civilinė sauga  Analizės   (77 psl., 162,43 kB)

the best profession to choose

Lietuvių kalba  Rašiniai   (1 psl., 6,14 kB)

Rašinys anglų kalba apie global problems

Anglų kalba  Rašiniai   (1 psl., 6,45 kB)

Čia viskas apie socialini pedagogą. Turėsite daug medžiagos. Tai informacija anglų kalboje. (I Mary Stewart (Florence Elinor) was born on 17 September 1916 in the United Kingdom. She is a very well-known and popular author, whose novels have been bestsellers in many countries. Several of her books are set in Greece, a country she knows very well and loves..)

Sociologija  Straipsniai   (8,68 kB)

In this paper we will analyze regulation of labour relations, speak about management problems in the companies looking from the law side. Besides analyze labor rights, their disputes, individual labour disputes and the labour disputes considered in courts.

Teisė  Referatai   (16 psl., 26,11 kB)

Today I’m going to talk about Mars. As you can see in this photo Mars is red. Well, first I'd like to take about the planet itself. Mars is our next door neighbour and it’s surface is with huge volcanoes. It also has canyons and valleys that were probably made in the past. It show there was water on this planet.

Anglų kalba  Pateiktys   (7 psl., 818,39 kB)

The first documentary reference to Vilnius dates back to 1323, when the Great Duke Gediminas proclaimed Vilnius the capital of Lithuanian state and invited foreign artists, scientists, builders to come live and work here. Vilnius has got a very beautiful Old Town, which reminds us the history of our native country. In the centre of the Old Town, on the Castle hill, stands the Gediminas Tower, a part of an old castle built 6 centuries ago. There is a square in slope of the Castle Hill. It's called the Cathedral square, because there is a cathedral in the centre of it. This cathedral, reconstructed in the end of the 18th century by the famous Lithuanian architect Stuoka-Gucevichius, is the most important catholic church in Lithuania. Vilnius is a mixture of the main architectural styles: Baroque, Classicism, Renaissance and Gothic. The church of St. Anna is considered to be a Gothic masterpiece, the Gediminas castle is a representative of Gothic style too. Well-known representative of Baroque is the church of St. Peter and Paul. The Italian sculptors worked on the masterpieces of art of this church. There are thousands of sculptures in it. Classicism dominates in some Cathedral, University buildings. Vilnius University is very old, it was established in 1579. There are many new districts built in the latest 30 years: Lazdynai, Baltupiai (shame of Vilnius), Karolinishkes, Fabijonishkes, Justinishkes. I don't admire such "modern" houses of blocks, factories, standing in the centre of the city. Despite this, I don't want to criticise Vilnius more. It's my native town and I couldn't live in any other town.

Anglų kalba  Kalbėjimo temos   (3,67 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)

It has been estimated that something like 17 million Americans try to "quitt smoking" each year and only about 8% succeed! Statistical analysis has shown that the success rate is much higher if the doctor was involved in counseling and helping a person to quit. I'm not sure if any studies have been done to see if a pharmacist's encouragement to quit produces similar results, but I am going to urge you to prepare yourself to "kick" the habit. Let me remind you why it is so important. Smoking can either directly cause or be a major risk factor in bringing about the following: Cancers of the lung, liver, pancreas, bladder, brain, breast, and cervix. Chronic obstructive lung disease, asthma, pneumonia, and tuberculosis. Hypertension, coronary artery disease, aortic aneurysm, and stroke. Retardation of fetal growth, congenital malformations, premature births, spontaneous abortions, and sudden infant death syndrome. Peptic ulcers, osteoporosis, and premature aging. Even breathing the air in a smoke filled room is associated with higher risks of some of these conditions! If you quit, do the risks return to the same level as nonsmokers? Yes, in many cases they do. Nicotine is only one of the toxins in cigarette smoke. Other toxic chemicals include carbon monoxide, ammonia, and nitrosamines. Smoking is considered a true addiction by the US Surgeon General. So, it is not easy to quit and although relapse is common, it should be viewed as part of the process. Most people are successful only after several attempts. The use of patches which release nicotine into the body are often very helpful. But, programs which include counseling and behavior modification have the highest rates of lasting abstinence. You can be of service to your friends and family by helping them to confront the issue of what smoking does to their health and to those around them. Encourage them to seek professional counsel on a smoking cessation program that fits their needs. Then stick with them as encouragement from friends and family can greatly enhance their chances for success. Remember, this pharmacist is ready and willing to help. Kicking the habit promotes "Good Health."... lighten up... it will be good for your “good health.”

Anglų kalba  Rašiniai   (3,19 kB)

How ballet can change your life Take some young people from the most disadvantaged areas in the West Midlands. Challenge them to perform 'Romeo & Juliet' as a ballet. Film every ouch, fall and tear. Present it as a TV documentary and see them performing live in Birmingham! Ballet Hoo! Is not a competition. There were no rounds of auditions, no elimination process and no search for an overall winner. Over 18 months the Ballet Hoo! Project combined ballet and the arts, fitness, personal development training and life coaching to around 100 young people to develop skills to help them better their lives. Included in the cast was 19 year-old Alethea from Smethwick. She says: "I found the whole process challenging but at the same time very rewarding. I owe everyone a whole lot for the skills I have gained and will carry with me into later life." Tybalt wrestles with the crowd This version of Romeo and Juliet, developed by Kenneth Macmillan, meant a grueling rehearsal schedule for the untrained teenagers and the Birmingham Royal Ballet professionals as they worked together - and even adapted certain scenes. They performed at the Birmingham Hippodrome in front of a packed audience on Thursday 28 September, and were filmed for the final Channel 4 documentary.The project seems to have inspired everyone involved, and the success stories are already arriving. Linden, who plays Tybalt, says: "I have recently been accepted by the National Youth Theatre and greatly enjoy acting. I hope to continue performing."The project was a partnership between Birmingham Royal Ballet, Youth at Risk and Channel 4 - who have been filming the teens along their journey. There are still a couple of the documentaries to be screened 'Ballet Changed My Life: Ballet Hoo!':

Anglų kalba  Rašiniai   (39,18 kB)

Christmas is a Lithuanian national holiday. On the eve of Christmas people has a family supper, they don't meat, only fish, fruits and berries. Everybody is waiting for Christ to be born. Some people enjoy themselves on the new year's day. On the eve of New Year they have a party at home, or go the restaurants, visit their friends. The New Year tree is decorated for the Christmas or New Year. The day of Lithuanian's independence is on the 16 of February. Since 1928 Lithuanian's people marks this day every year by paying tribute to those who gave their lives for the people's happiness. For many years after World War the second this holiday was forbidden. Since 1989 it again becomes the national wide holiday in your country. It's a non-working day. The 11 of March is also a very important day for your country. Mother's Day is celebrated on the 1st Sunday of May. The member of family honour mother giving flowers, presents to her on that day. The 1st of November is day of commemorating the dead usually on All Saints Day. People lay flowers on dear people and honour their memory by observing a minute's silence. In spring we celebrate the Easter Day. The tradition of Easter Day is to colour eggs for Easter table. There are some other holidays in Lithuania, but I tried to discuss the most popular.

Anglų kalba  Kalbėjimo temos   (3,08 kB)

And they wanted nothing back. Later we hitched a ride to Salinas with a truck driver. He was also worried about our safety and tried over his CB radio to fix us up with a ride with another trucker from Salinas to San Francisco. When he could not, he told us, “I do not want to leave you on the street, so I will take you up myself to make sure you get there safely.” And then he drove us to San Francisco and dropped us off on Market Street where we were going to stay. And he didin’t want anything back. He would not let pay him. That trip was a highlight of my stay in America. Richard Ingrams, a reporter for the Illustrated London News, enjoyed a memorable encounter with a street beggar near Watington: On our way down the hill from Monticello, Alexander remarked on another curios fact about Americans: “If you look at them, they always smile. I find that rather disconcerting.” Personally, I said I found it rather nice, and a pleasant change from the dour and suspicious looks one gets from one’s fellow countrymen. In fact what is nice about America is not the scenery or the skyscrapers…. It is the smiling, open attitude of the American people. On my last morning in Georgetown I found myself confronted in the main street by a large, beaming, bearded man. “Good morning, sir,” he cried. “I’m a bum! Would you give me some money?” No cringing. No pretence about cups of tea. A frank, straightforward approach to the situation. I immediately fished in my pocket for all available change – something I would never do in England – and decided I would probably be back quite soon. From “Stars and Gripes,” in the Illustrated London News, September 1987 The Violent American “The best thing about Americans their violence-oriented country is the fact the Atlantic is between us,” insist a retired British journalist. “American foreign policy pervers the advance of humanity and culture by creating a weapon-oriented life for all of us.” One aspect of American behavior which provokes numerous hostile comments from foreign observers is what they perceive as our tendency toward aggressive and violent actions. Dr. Hugo Molteni, a Buenos Aires physician, has never visited America but draws his conclusions from the newspapers, films, and television shows he has watched: The information I have about the U.S. demonstrates that they are a people who are clearly aggressive. For example, in all the movies I see, violence predominates. The there are the television series, police stories, crimes, assassination, drug deals. I think they have commercialized individual passition. The people of the United States have a wartime mentality. Quoted in Dallas Morning News, July 6, 1986  The Russian comic Yakov Smirnoff has found in America’s criminal violence a rich source for witticisms: Police departaments, like those in the United States, are created to protect you and keep you safe. As a matter of fact, thanks to them, Americans have many wonderful things we never had in the Soviet Union. Like warning shots. I think they’re great. In Russia the police don’t shoot up in the air. They shoot you!… and that’s the warning for the next guy. From America on Six Rubles a Day American Provincialism Christina Ruffini had complaint about the Americans she met during her stay in Southern California: Many Americans are much too provincial. They have no sense of what my Italy is like. I have had Americans ask me if we have freeways in Italy. This is crazy! I think this ignorance of a world beyond their borders is a big problem for many Americans. From an interview with the author, June 17, 1988  Anita Mandrekar, who lives in Bombay, alsofound the ignorance ofmost Americans regarding her native India appalling on her recent trip to the United States. Americans are generally ignorant on international matters. People there do not know much of the world outside. Even upper income groups still think that we in India live in jungles and have wild animals and snakes crawling all over. From a letter to the author, dated August 7, 1988 Literature: James C. Simmons “AMERICANS. The view from abroad” Harmony books New York 1990

Anglų kalba  Referatai   (5,83 kB)

I read one article that psychologists did an experiment to answer the question of violence influence on kids in which they showed each of two groups of children a different version of a video tape: One group saw video A which showed a lady acting normally with a big doll. The second group saw video B which showed a lady acting aggressively with the same doll. She was kicking and hitting the doll violently.

Anglų kalba  Namų darbai   (1,59 kB)

Įdėmiau panagrinėjus šiuolaikinės politiškai aktyvios visuomenės žodyną, galima būtų konstatuoti, kad vienas iš dažniausiai kalboje pasitaikančių žodžių yra demokratija. Mūsų aplinkoje tapo įprasta girdėti tokius išsireiškimus kaip: nedemokratiškas valdymo būdas, demokratiška visuomenė ir pan. Tačiau detaliai įsigilinus į vartojamų žodžių prasmę kalboje, iškyla klausimas, ar visuomenė iš tikrųjų žino žodžio "Demokratija" reikšmę.

Politologija  Referatai   (11,22 kB)

Paslaugų verslas ekonomikoje pradeda užimti vis svarbesnę vietą. Paslaugos ir prekės parduodamos rinkoje. Jos tenkina pirkėjų norus, poreikius, padeda užbaigti prekių gamybos ir jų vartojimo paskirties ciklą, tiesiogine ar netiesiogine prasme priartina prekes prie vartotojo. Didėjanti paslaugų sektoriaus apimtis ir reikšmė šiandienos visuomenėje pradėjo naują erą. Daugelyje pasaulio šalių paslaugos yra laikomos pagrindiniu ekonomikos produktyvumo šaltiniu, kuris susijęs su naujų prekių ir paslaugų atsiradimu, jų gamybos sistemų kūrimu, ryšių su paslaugų vartotojais organizavimu, palaikymu ir t. t.

Rinkodara  Kursiniai darbai   (4,39 kB)

"[W]e find that testing students who participate in extracurricular activities is a reasonably effective means of addressing the School District’s legitimate concerns in preventing, deterring, and detecting drug use." Justice Clarence Thomas U.S. Supreme Court JUNE 27, 2002 Board of Education of Independent School District No. 92 of Pottawatomie County v. Earls Foreword In June 2002, the U.S. Supreme Court broadened the authority of public schools to test students for illegal drugs.

Anglų kalba  Referatai   (5,03 kB)

Global warming is a big problem in nowadays world. It caused by an increase in the amount of carbon dioxide in the atmosphere. This phenomenon lead to significiant changes in the Earth’s climate. I want to explain greenhouse effect. The Earth gets heat from the sun. Most of sun’s energy absorbed [abz’obd] by the Earth, but some heat radiates back to space. Certain gases in the atmosphere reflect part of this heat back to the Earth’s surface. The result is an overall rise in temperature.

Anglų kalba  Konspektai   (1,27 kB)

During the short time of period I would like top speak about what is better to live in a flat or in a house. I will try to consider good and bad points about living in both. Also I will try to express my opinion what is better flat or a house and opinion about what is the future perspectives on accommodation in Lithuania. And finally I will try to give you short summarize about all my speech.

Anglų kalba  Rašiniai   (1,46 kB)

What exactly is a U.F.O? Where do they come from? What do they want from us? Well, a UFO is an unusual airborne object that cannot be identified, even after an expert examination. 90 Percent of these reports are either Hoaxes, Conventional objects, or some poor person going insane. The other 10 percent is considered UFO enigma. [II] History: The data of the first UFO sighting is not known. Some researchers say that UFO sightings date back to ancient times. There is no evidence for this speculation, so it is just a thought.

Anglų kalba  Pagalbinė medžiaga   (2,37 kB)

Some people think of it as a form of justice. Others think of it as a disgrace to humanity. I strongly believe that there should not be a death penalty. The death penalty deters murder and prevents murderers from killing again by putting the fear of death in to would be killers. A person is less likely to do something, if he or she thinks that harm will come to him. Another way the death penalty may help deter murder is the fact that if the killer is death, he or she will not be able to kill again.

Anglų kalba  Referatai   (1,98 kB)

Present Simple – everyday/year, often, sometimes, usually, seldom, always, never, at weekends, on Mondays …Po when, as, while, before, after, as soon as, until, if; taip pat po who, which, that pgr. sakinys būsimasis, o šalutinis būtinai esamasis. Present Continuous (to be talking) – now, at the(this) moment; su įsiterpusiais always, constantly, for ever. Present perfect (to have talked) – just, already, yet, lately, recently, so far, ever, never, before. Baigtam veiksmui su today, this morning/afternoon/evening/week/month/year, kai jie reiškia nepasibaigųsį laiką. Nepasibaigusiam veiksmui su for ir since.

Anglų kalba  Konspektai   (4,32 kB)

Gaminat produkciją ir teikiant paslaugas, paprastai naudojama daug įvairaus turto. Tad visas turtas, kurį valdo ir kuriuo disponuoja įmonė skirstomas į ilgalaikį turta ir trumpalaikį. Ilgalaikis turtas – tai turtas, kuris naudojamas įmonės ekonominei naudai gauti ilgiau nei vienerius metus ir kurio įsigijimo vertė ne mažesnė už įmonės nusistatytąją. Trumpalaikis turtas – tai turtas, kurį numatoma sunaudoti ar panaudoti per vienerius metus, arba kurio įsigijimo vertė yra mažesnė už vertę, Vyriausybės nustatyta ilgalaikiam materialiajam turtui (šiuo metu ne daugiau 500 Lt).

Ekonomika  Kursiniai darbai   (16,31 kB)

Maisto saugos vadybos sistemos projektas. Anglų kalba. Projektas buvo pristatytas Kopenhagos universitete, Danijoje. Darbas buvo yvertintas labai gerai. Vertas dėmesio studijuojantiems maisto pramonę.

Pramonė  Referatai   (14,77 kB)

Dėstytoja įvertino puikiai. Your adress... Dear, Sir/Madam, My family and I have returned from a two-week holiday at the Paradise hotel in Spain and I wish to complain about the bad accomodation, Briefly, my complaint is as follows: The tiles in the bathroom were cracked, and some were coming off from the wall; the shower did not work at all, the general standart of cleanliness and decoration was very poor.

Anglų kalba  Pagalbinė medžiaga   (0,7 kB)

Anglų tema apie šiukšlinimo įtaką mūsų aplinkai. In today‘s fast moving world, one of the biggest problem is littering. Our environment is more and more polluting with litters and, to my mind, we should do something to solve this problem and save our planet from trashes.

Anglų kalba  Pagalbinė medžiaga   (1,43 kB)

Channels of communication What are ‘telecommunications’? This term refers to the transmission of information over long distances using the telephone system, radio, TV satellite or computer links. Examples are two people speaking on the phone, a sales department sending a fax to a client or someone reading the teletext pages on TV But in the modern world, telecommunications mainly means transferring information from one PC to another via modem and phone lines (or fibre-optic cables).

Anglų kalba  Pagalbinė medžiaga   (6,5 kB)

Adobe and its suppliers own all intellectual property in the Software. Adobe permits you to Use the Software only in accordance with the terms of this Agreement. Use of some third party materials included in the Software may be subject to other terms and conditions typically found in a separate license agreement, a “Read Me” file located near such materials or in the “Third Party Software Notices and/or Additional Terms and Conditions” found at http://www.adobe.com/go/thirdparty .

Anglų kalba  Kursiniai darbai   (10,68 kB)

According to the statistics, there are about 6-7 thousand languages. Six hundred languages are registered in the world atlas and three hundred of them are under the threat of extinction. English is one of the major language in the world, and...

Anglų kalba  Pagalbinė medžiaga   (1,17 kB)

Šiame darbe yra aprašomos demokratijos rūšys, demokratijos sąvoka ir panašiai. Darbas gali būti panaudotas anglų kalbos projektui apie demokratiją.

Anglų kalba  Analizės   (2,03 kB)

Anglų k. rašinėlis ("Book review" tipo) apie V. Mykolaičio-Putino knygą "Altorių šešėly".

Anglų kalba  Rašiniai   (1 psl., 3,72 kB)