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Straipsnyje nagrinėjamas pelningumo rodiklių įmonių finansiniams veiklos rezultatams vertinti pasirinkimo klausimas. Kadangi teorijoje ir praktikoje egzistuoja daug įvairių pelningumo rodiklių, svarbu suvokti jų teikiamos informacijos panaudojimo galimybes, gebėti identifikuoti galimas rodiklių reikšmių nukrypimų priežastis bei įvertinti sąlygas, kada šių rodiklių pagrindu atlikta analizė gali teikti nepilną ar nepatikimą informaciją. Tyrimo tikslas yra išanalizuoti pagrindinius pelningumo rodiklius, jų galimus trūkumus ir potencialias analizės bei interpretavimo problemas. Straipsnyje taikyti mokslinės literatūros loginė ir lyginamoji analizė, sintezė ir apibendrinimas, statistinių duomenų analizė ir interpretavimas. Remiantis analizės rezultatais teigiama, kad nėra vieno universalaus visus įmonės veiklos aspektus atspindinčio pelningumo rodiklio, nes jų patikimumui ir palyginimo su analogiškais kitų ūkio subjektų objektyvumui didelę įtaką daro nacionaliniai apskaitos standartai, įmonėse taikomi skirtingi savikainos kalkuliavimo, ilgalaikio turto nusidėvėjimo skaičiavimo, atsargų vertinimo ir kiti metodai. The article analyses the selection of profitability indicators for the evaluation of corporate financial performance. Both theory and practice, address a variety of profitability indicators, therefore, it is essential to understand the possibilities of using the information they provide, as well as to be able to identify potential reasons of indicator value deviations, and to assess the conditions causing the analysis performed based on these indicators to provide incomplete or unreliable information. The aim of the study is to analyse the main profitability indicators, their potential disadvantages, and possible issues in the analysis and interpretation of these indicators. Methods of logical and comparative analysis of the scientific literature, synthesis and generalisation, statistical data analysis and interpretation were used in this article. The results of the analysis show that there is no universal profitability indicator, that would cover all areas of company performance, because profitability indicators’ reliability, as well as objectivity of comparison to other entities, are influenced by national accounting standards, different prime cost calculation methods, long-term assets depreciation methods, reserve assessment, and other methods.

The Receptor for Advanced Glycation Endproducts (RAGE) is an ubiquitous, transmembrane, immunoglobulin-like receptor that exists in multiple isoforms and binds to a diverse range of endogenous extracellular ligands and intracellular effectors. Ligand binding at the extracellular domain of RAGE initiates a complex intracellular signalling cascade resulting in the production of reactive oxygen species (ROS), immunoinflammatory effects, cellular proliferation or apoptosis with concomitant upregulation of RAGE itself. To date, research has mainly focused on the correlation between RAGE activity and pathological conditions, such as cancer, diabetes, cardiovascular diseases and neurodegeneration. Since RAGE plays a role in many pathological disorders, it has become an attractive target for the development of inhibitors at the extracellular and intracellular domains. This review describes the role of endogenous RAGE ligands/effectors in normo- and pathophysiological processes, summarises the current status of exogenous small-molecule inhibitors of RAGE and concludes by identifying key strategies for future therapeutic intervention.

Straipsnyje nagrinėjami tikslinės kainos, tikslinio pelno ir tikslinių išlaidų nustatymo principai bei pateikiamas autorių siūlomas bendras šiuos tikslinių išlaidų kalkuliavimo metu nustatomus elementus apibrėžiantis terminas. Išskiriamos pagrindinės organizacijos darbuotojų, vykdant tikslinių išlaidų kalkuliavimų, atliekamos funkcijos. Atskleidžiami pagrindiniai tikslinių išlaidų dydžio nustatymui ir kalkuliavimo procesui įtakų darantys veiksniai bei pateikiama šių veiksnių poveikį iliustruojanti schema. The article presents principles of defining taget price, target profit and target cost and conjoint concept of target costing process. Functions, performed by employees and departments of an organization during the target costing process are defined. The main direct and indirect factors influenting the determination of target cost and target costing process are proposed. Based on the analysis of literature it is stated, that organizational functions that play an important role in the process of target costing are strategic management, marketing, engineering and manufacturing and cost planning and accounting. The level of influence of target costing related factors can differ, however to achieve cost reducing goals organization should pay attention to customer preferences, supplier abilities, the negative influence of competitors, technological production experience and previous profitability.

Be bankų negali egzistuoti nė viena valstybė. Iš jų veiklos galima spręsti apie šalies ekonomikos būklę. Bankų veiklos įvairius aspektus nagrinėjo daugelis pasaulio ir Lietuvos mokslininkų. Tarp jųypač svarbią vietą užima Lietuvos bankų sistemos kūrėjas prof Vladas Jurgutis (1885-1966), parašęs originalų veikalą „Bankai“ (1940). Straipsnyje nagrinėjama prof. V. Jurgučio mintys, nuostatos, idėjos ir patarimai apie bankų reikšmę, jų valdymą darbuotojų sudėtį ir darbo organizavimą apie bankų tarpusavio santykius bei konkurencinę kovą ir kt. Straipsnyje pateikiama V. Jurgučio įžvalgų apie bankų veiklą plėtotė lietuvių autorių darbuose. The article analyzes prof. V. Jurgutis' thoughts, attitudes, ideas and suggestions towards the importance of banks, their management, competition among them, etc. The article presents the development of V. Jurgutis’ insights into bank performance in works of Lithuanian authors. The study reveals that V. Jurgutis’ insights into banks’ performance is inestimable for Lithuanian banking science and practice professionals. Especially valuable are his thoughts and ideas towards the organization and rationalization of banks, their employee structure and relations, the competition and the expansion of banks. Statements formulated in prof. V. Jurgutis work "Banks" have encouraging influences on the growth of the effectiveness of bank performance, and are relevant to both the regulation of bank performance in Lithuania and the transition to Euro. Therefore, with the consideration of today's realities, it is necessary to further analyse V. Jurgutis' scientific heritage and implement his ideas into practice.

Atrial fibrillation (AF) affects up to 10% of ≥ 65-year-olds and contributes to one in four ischaemic strokes, costing the UK economy > £1 billion each year. Clinical pharmacists' (CPs) integration into general practitioner (GP) surgeries and care homes offers an opportunity to facilitate AF screening. This thesis aimed to explore the role of primary care CPs in AF screening excluding the community pharmacy environment.\ud The 'Pharmacists Detecting Atrial Fibrillation' (PDAF) study recruited 604 participants aged ≥ 65 years in GP surgeries over two influenza vaccination seasons. CP-led AF screening, using pulse palpation and single-lead electrocardiogram (SLECG) devices, identified 'new' AF in 1.3% of individuals who qualified for oral anticoagulant (OAC) therapy. This intervention had a 72% probability of being cost-effective, particularly with SLECG devices rather than pulse palpation which produced 5.2% more false positive AF diagnoses. Patients, CPs and practice staff praised the convenience of screening and emphasised the role of CPs in reassuring patients. Their vision of AF screening involved a personalised cardiovascular disease (CVD) service targeting at-risk groups. The PDAF study therefore extended into care homes. A further 53 participants were recruited, and 9.6% were found to have undiagnosed AF qualifying for OAC therapy. Screening using SLECG devices in this setting was 89% cost-effective but suffered from under-recruitment, low follow-up rates and poor diagnostic accuracy.\ud Another initiative used SLECG devices to deliver AF screening within a South Asian community setting. Pharmacy undergraduates of matching heritage screened 572 participants over nine days under CP supervision. Out of ≥ 65s, 1.5% had a newly detected AF and could be considered for OAC therapy. The intervention had a 95% probability of being cost-effective and was viewed as a valuable cause for local community, although its future implementation could be compromised by ineffective referrals to GP surgeries. \ud Semi-structured interviews with 10 GPs showed that clinicians were overall in favour of structured AF screening programmes targeting ≥ 65s or those at-risk of AF/stroke. Sustainable, widespread AF screening in GP surgeries could be achieved by obtaining further clinical evidence and additional support from the Government and utilising local champions. Pharmacist-led AF screening was viewed as an option, yet nurses or healthcare assistants were preferred due to their intrinsic clinical skillset.\ud This enquiry demonstrates that CPs can facilitate effective, cost-effective and well-accepted AF screening in GP surgeries, care homes and community settings. Future research should explore the feasibility of integrating such pharmacist-led AF screening programmes within CVD care packages and should investigate their impact on clinical endpoints.

Accounting of Tangible Fixed Asset and Analysis of UAB “X”. Bachelor thesis consists of 38 pages, 6 tables and 8 pictures. The purpose of this paperwork is to make research and analysis of UAB "X" tangible fixed asset accounting. The work consist of 4 chapters: In the first chapter described the accounting of tangible fized asset : cost registration, methods of depreciation, exploiting, the importance and performance of inventory, accounting documentation, information in the financial reports. In the second chapter is described the concept and types of the analysis, horizontal, vertical and relative indicators of tangible fixed asset. In the third part is described accounting of tangible fixed asset of the UAB "X". In the fourth chapter is done the analysis of horizontal, vertical and relative indicators of tangible fixed asset in the company "X". The conclusions: UAB "X" uses Business Accounting Standarts to perform the accounting of tangible fixed asset. Performed horizontal anlysis of the tangible fixed asset showed growth of the value. Vertical analysis showed that UAB "X" tangible fixed asset take the biggest part in the whole company asset. Relative indicators reveal high prifitabilness of the tangible fixed asset in the UAB "X". In 2013 it was estimated, that the value of tangible fixed asset was four times higher than the UAB "X" long- term debt. The firm chose to use straight line depriciation method for all tangible fixed asset. The minimal value fot the tangible fixed asset is set to 290 Eur.