Arendarcikas, Birute Since the Second Vatican Council and the historic embrace of Paul VI and the Patriarch of Constantinople Athenagoras I in January 1964, the pope and the hierarchs of the Roman Catholic and Eastern Orthodox Churches have, after centuries of mutual separation, embraced each other once again as sister churches. On many occasions the pope and the hierarchs of the respective churches have drawn attention to the loving veneration of, and special devotion to, Mary, the Mother of God, (...) which both churches hold in common and which unite them as sister churches. In his apostolic exhortation Marialis Cultus on devotion to the Blessed Virgin Mary, Paul VI affirms that 'in venerating with particular love the glorious Theotokos and in acclaiming her as the "Hope of Christians", Catholics unite themselves with their brethren of the Orthodox Churches, in which devotion to the Blessed Virgin finds its expression in a beautiful lyricism and in solid doctrine'. Similarly, in a shared homily with Pope John Paul II, delivered during Vespers in the Basilica of St Mary Major in Rome on 5 December 1987, Ecumenical Patriarch of Constantinople Dimitrios I said: Of all the entire Christian world our two sister Churches have maintained throughout the centuries unextinguished the flame of devotion to the most venerated person of the all holy Mother of God, dedicating to her the finest and most inspired artistic works of song, architecture and painting, turning to her sweetest figure the hearts' desires and the hopes of the devout people of every epoch. (shrink)

Tous les évènements traumatiques instaurent un rapport spécifique au temps. Parmi eux, le génocide constitue un paradigme de l’expérience extrême. Le génocide est un évènement qui échappe au temps commun et qui instaure une nouvelle temporalité, tant pour les victimes que pour les bourreaux. En analysant des témoignages oraux et écrits de rescapés de la Shoah et du génocide des Tutsi au Rwanda, on constate que la temporalité instaurée par le génocide continue longtemps après la fin des massacres à se (...) réverbérer sur la vie des survivants dont les familles ont été décimées. (shrink)

Financial statements are the main source of information showing the performance of an enterprise and its financial state. They are need for business management, analysis, internal and external audit, owners and state, investors, society. The set of financial statements is prepared by summarizing the company's financial year data. To prepare accountability, data is pre-accumulated and grouped in accounting records, synthetic and analytical accounting registers according to general principles: continuity, periodicity, permanence, prudence, monetary measure, accumulation, neutrality, relevance of content, importance of (...) information. These accounting principles are followed in the EU countries. According to A. Ivanauskienė, an annual stocktaking must be carried out before the annual financial statements are drawn up [3]. Accounting policy part includes accounting principles and a brief description of accounting methods and rules that are used by the entity in accounting and financial reporting. [2]. Accounting policies are general accounting principles, accounting methods, and rules intended for accounting management, formation and submission of financial accountability" - the definition is provided by A. Ivanauskienė [3]. For more information on accounting policies is written 6 BAS - the explanatory note of the accounting policy part should state that 'financial statements are prepared in accordance with business accounting standards. Other legal acts that have been used for accounting management and financial reporting purposes [1] are also included. At the end of the company's financial year, we have to prepare not only financial statements, but also to analyze it properly. Because only by submitting an annual analysis of financial statements we will be able to evaluate the company's performance and position. We will be able to determine whether the company's performance is profitable, whether by putting together and discussing all the reports, there is a risk for the company's future plans. Problem and Relevance - it is very important that the financial accountability reports would be prepared correctly and would perform their intended purpose. Accurate accumulation and systematization of accounting information allows to account correctly assets, capital, income and expenses. Otherwise, false information will result in distorted analysis results and its users will make wrong decisions. The aim of the work is to analyze the content of financial statements, principles of formation and use of data. Research object - financial accountability. Research objectives: 1. To analyze the essence and importance of financial accountability, to provide a systematic description of financial accountability. 2. To provide a procedure for regulating accountability and how to allocate it. 3. To set requirements for financial reporting. 4. To prove the importance of financial reporting with respect to companies. Research methods - analysis of scientific literature, including the comparison of theoretical statements, methods of generalization, logical and graphical representation. Conclusions: Financial statements should reflect fair information about the financial position and performance of the entity, as well as provide necessary information to internal and external users and disclose relevant information about significant events occurring during the reporting period. Preparation of financial statements is regulated by: Law on Accounting of the Republic of Lithuania, Law on Financial Accountability of the Republic of Lithuania, Consolidated Financial Accountability Compilation of the Republic of Lithuania, International Business Accounting Standards, National Business Accounting Standards, Accounting Policies shaped in the company. The data presented in the annual financial statements shall be prepared in accordance with the general accounting principles. The information received in the reports must be compared to the previous reporting periods and to the performance of other companies. The data obtained are needed for economic analysis, audit, planning of the company performance and forecasting. (shrink)

La nostalgie est cet état psychique qui se tient quelque part entre le deuil, la dépression et la mélancolie, avec lesquels on la confond souvent. Définie très tôt comme la maladie de l’exilé, la nostalgie est un pharmakon, à la fois baume et poison pour celui qui s’y adonne. À partir des écrits de Jean Améry, survivant de la Shoah, et de sa propre expérience auprès des survivants du génocide rwandais, l’auteur, psychanalyste, distingue ici deux positions face à la nostalgie (...) : la position nostalgique et l’évitement, toutes deux à l’origine d’états pathologiques qui peuvent conduire à la mélancolie, voire au suicide. (shrink)

The article discusses the issue of realisation of the principles of legitimate expectations, legal certainty and legal security in the specific area of administrative activity – detailed territorial planning process. During this long and complex process, it is very important to ensure the protection of personal constitutional rights and guarantee the security of legitimate expectations, legal certainty and other essential principles. The article analyses the circumstances conditioning violation of the principles of legitimate expectations, legal security and legal certainty and provides (...) suggestions on the improvement of legal framework in order to avoid these violations. (shrink)

The article analyzes the system of legal regulation of the higher education in Lithuania with the purpose to determine the boundaries of exercising the discretionary powers of the executive institutions in the field of higher education. The article is made of two parts. Discretionary powers of the executive institutions in legislative field are discussed in the first part. The power of legislative discretion is described as a right to set the legal regulation by way of a subject who is granted (...) such discretionary power. Problems may arise in cases when the law granting such discretionary powers is too abstract or declarative. The main criteria in determining the boundaries of exercise of discretionary powers are the provisions of Constitution and laws, and constitutional law principles. The system of delegation of legislative powers in the field of regulation of the higher education in Lithuania is analyzed in the second part of the article. The permanent changes in administrative legal regulation of higher education and studies determined by a vast amount of subjects issuing post-legislative legal acts in this field, as well as rather tedious legal regulation which, in turn, calls for frequent changes in legal acts, raises doubts regarding a possibility to implement main principles of the studies, such as freedom of creation and scientific research or academic freedom and autonomy. (shrink)

For the last several decades, ensuring human rights and national security have remained an important goal and a condition for existence of every state. The interests of national security often presuppose the need to narrow some natural rights, such as, for example, the right to privacy, the right to secrecy of communication, etc. Traditional concept of security is related to ensuring national security. According to the traditional concept of security, the state is considered the main object of security; therefore, the (...) states mainly focus on external threats. It is stated that the most important thing is to protect the state from external aggression, ensure protection of state borders and institutions. Protection of human rights is ensured simultaneously. It is, however, observed that a secure state does not necessarily mean that the citizens of the state are secure. Security of a person is under threat due to limitations imposed on human rights while seeking to ensure national security. (shrink)

The process of territorial planning is complicated, because there are different and even opposite interest of persons related with particular territory. Administrative legal regulation of territorial planning in Lithuania underlies emergence of a legal conflict, namely the administrative litigation. Investigation of the administrative dispute applying the pre-litigation procedure allows the parties thereof to save both money and time. This article presents the problematic aspects of the pre-trial investigation of the administrative disputes arising in the area of territorial planning. The article (...) is composed of an introduction, three parts and conclusions. In the first part the characteristics of the disputes arising in the area of territorial planning, the preconditions of origin, and the demand for the pre-trial investigation thereof are analyzed. Legal regulation of pre-trial investigation out-of-court of the disputes arising in the area of territorial planning is revealed in the second part. In the third part key provisions of the reform of the pre-trial investigation out-of-court of the disputes arising in the area of territorial planning are discussed. (shrink)

The importance of the right to education reaches far beyond education itself. The right to education is recognized, promoted and protected at all levels— from local to global. The concept of each human right constitutes a dual perception—human rights are personified and there are particular duty-bearers, most often the states, which have certain obligations to preserve and protect those rights. This article summarizes governmental obligations, foreseen in international and regional legal human rights’ instruments, corresponding to the right to education in (...) its entirety. The conceptual framework for the content and scope of the right to education is established by different human rights institutions and judicial bodies and implicates the concept of quantitative and qualitative measures, expressed by four guidelines—availability, accessibility, acceptability, adaptability. (shrink)

The need to examine the efficiency of state financing of universities is becoming more important for a number of reasons. The growth in the social demand for higher education, the globalization and internationalization of the higher education system, the recognition of the need to improve the quality of studies coincide with the financing aspects of activities of higher education institutions. The object of the research is to analyze the financing models and state funding methods of the higher education system and (...) to disclose the advantages as well as dysfunctions of each conception. This paper examines the mechanisms through which governments allocate resources to higher education in order to establish effective means to transfer these subsidies to institutions. (shrink)

The article analyzes preconditions of realization of the right to religious education in Lithuania during the period of compulsory education. The article consists of two parts. The essence of the freedom of thought, religion and conscience and their relation to religious education is discussed in the first part. The second part of the article analyses national legal framework related to compulsory education in the light of freedom of thought, religion and conscience. The states are required to ensure education of children (...) according to religious convictions of their parents and needs of the children themselves. The Lithuanian legal regulation, however, allows certain ambiguities as to how effectively may the right to religious education be realised. (shrink)

While an ethical obligation to report findings of clinical research to trial participants is increasingly recognised, the academic debate is often vague about what kinds of data should be fed back and how such a process should be organised. In this article, we present a classification of different actors, processes and data involved in the feedback of research results pertaining to an individual. In a second step, we reflect on circumstances requiring further ethical consideration. In regard to a concrete research (...) setting—the one of clinico-genomic research—we discuss what kinds of difficulties have to be faced when returning individual research results to trial participants. In a last step, we elaborate on a stepwise model to trigger the individual feedback process. Hence, this paper gives guidance on how to feedback individual research results in a specific research setting and responds at the same time to new challenges in the debate on the duty to return individual research findings. (shrink)

During the last third of the 19th century, the ‘new’ French psychology developed within ‘the hypnotic context’ opened up by Charcot. In spite of their claims to the scientific nature of their hypnotic experiments, Charcot and his followers were unable to avoid the miracles that had accompanied mesmerism, the forerunner of hypnosis. The hysterics hypnotized in the Salpêtrière Hospital were expected to have supernormal faculties and these experiments opened the door to psychical research. In 1885 the first French psychology society (...) was founded. The research carried out by this society may seem surprising: its members – Charles Richet in particular – were interested in strange phenomena, like magnetic lucidity, ‘mental suggestion’, thought-reading, etc. Very quickly, psychologists applied themselves to finding rational explanations for these supposedly miraculous gifts. Generally, they ascribed them to unconscious or subconscious perceptual mechanisms. Finally, after a few years, studies of psychical phenomena were excluded from the field of psychology. However, during the 4th International Congress of Psychology, which took place in Paris in 1900, the foundation of an institute devoted to the study of psychical phenomena was announced, but Pierre Janet and Georges Dumas founded within it the Société Française de Psychologie, from which psychical research was excluded. As for Charles Richet, disappointed by the psychologists, he devoted himself to the development of a new ‘science’ which he called ‘Métapsychique’. Several hypotheses have been put forward to account for this early research undertaken by the French psychologists, pertaining as much to parapsychology as to scientific psychology. (shrink)

This book explores the semantic and pragmatic mechanisms underlying grammaticalization. Regine Eckardt argues that language change frequently involves a structural reorganization at the phonological, morphological, and syntactic levels. Speakers not only master the structural aspect of such reanalyses, they also-as the author argues-keep a detailed mental record of what has happened to meaning. The author develops semantic reanalysis as the semantic correlate and tracks its effects in meaning change. Several case studies offer new insights in the architecture of conceptual (...) thinking that is part of the human language faculty. Professor Eckardt develops her approach in terms of formal semantic theory. She shows how neatly tailored analyses in truth-conditional compositional semantics can elucidate the structural mechanisms of meaning change. Her exposition is advanced in the context of several in-depth case studies containing data new to historical linguistics. This book will be of central interest to scholars and advanced students of historical and comparative linguistics and of formal semantics in departments of linguistics and philosophy. (shrink)

Information is a very important factor in various fields of activity of the contemporary people. In any economic activities as well as in the activities of the economic entity the information is used for decision-making. The information may be economic, legal, scientific and otherwise, but in order to manage economic processes the most important is economic information. The greatest part of this information is provided by accounting both financial and management. In every company as in a separate accounting unit, a (...) lot of economic transactions and events occur over the year, constantly recording the movement of money, the amount of revenue and costs. Periodically, in the activities of enterprises, institutions or organizations it is necessary to summarise all the available economic information and calculate performance results, to show the remains of assets, equity and liabilities. Financial statements of the company in the market economy conditions is the main source of information about the assets, liabilities, capital, profits and cash flows. Accumulated and grouped financial information of companies, institutions, or organizations in the form of financial statements periodically, but not less often than at the end of the financial year, is is presented to all users who are interested in it, since the annual financial accounts must be provided by all companies, enterprises or organisations with legal status. Many Lithuanian authors, dealing with financial statements, note that the current forms used for financial statements do not provide sufficient information to meet the users‘ needs in constant competitive conditions and, therefore, there are a lot of discussions how these statements could be improved. When analysing financial accountability, problematic aspects of assessment of financial statements elements are faced. Both Lithuanian and foreign authors pay little attention to the assessment analysis of financial statement elements, because for businesses both in Lithuania and abroad it is rather complicated to assess properly the elements of the financial statements by assessment methods available in the literature in such a way that they would reflect the state of the company truly and correctly. This time, however, the figures in the financial statements is one of the most important sources of information for economic state assessment of companies, enterprises or organisations and for business management solutions. Accounting professionals and other users, when analysing the financial statements, may form opinions and draw conclusions about the profitability of the core business of the analysed entity, the ability to cover its short-term and long-term liabilities, as well as about long-term and short-term assets, product manufacturing and sales situation and changes during the reporting period, and relying on these data decide on the reliability of the company, development and investment opportunities. (shrink)

In focusing on relations between data and vision and proposing to address big data in terms of currently dominant optical metaphors, the paper makes a case for an approach that allows for clearer distinctions between big data as ‘visions’, and data technologies. assessing notions and visions of panoptic data technologies, I outline three perspectives on the nexus between data and vision. Following Bruno Latour’s counter-image of “oligoptica”, I argue, more generally, in favour of a conceptual framework that understands big data (...) as a sociotechnical infrastructure, and discuss, drawing on more recent studies, in which ways this approach allows to address social and ethical implications of present data technologies and practices in a more differentiated way. (shrink)

ABSTRACT The first part of this article relies on a number of well-known notions drawn directly from Bakhtin's work, while bringing to bear others inspired by the Bakhtinian perspective. The second part proposes a study dealing with the diverse kinds of verbal interactions rooted in Bakhtin's notion of responsive act. These include interdiscursivity, interlocution, and intralocution, elaborated by Jacques Brès among others, as well as moves and shifts, which we owe to Frédéric François. In the third part, this body of (...) notions is tested on a corpus of verbal interactions between young children and adults, and between two or more children. The study stresses the diversity and early use of these different kinds of dialogical relations in children's language practices. It also shows how a Bakhtinian approach can contribute to research on language acquisition. (shrink)

The first attempt to bring together the historians of science from the Baltic States took place in Riga in 1958. Prof. Pauls Stradiņš initiated and organised a joint meeting for historians of science from Latvia, Estonia and Lithuania under the supervision of the Academy of Sciences of the USSR. A program for future joint activities was developed, and the tradition of joint conferences—the Baltic Conference on History of Science —in each country followed. In 1991, the Baltic Association of the History (...) and Philosophy of Science, uniting historians and philosophers of science of independent Estonia, Latvia, and Lithuania, took over organising the BCHS. The article aims to present an overview of the published results of the conference, which is partly based on the annotated bibliography of the conference. The authors analyse the subject, dissemination and tradition of the BCHS, and discuss the role of academic institutions in organising the events. Since the overview was inspired by a decision to gather a complete set of books of conference abstracts, it also resulted in recommendations for conference organisers. Between 1958 and 2019, twenty-nine conferences were organised and 2,880 papers were presented. The next conference will take place in Finland in 2022. The main ideas of the article were presented at the 26th International Congress on History and Philosophy of Science in Prague in 2021. (shrink)

La mesure d'audience est au coeur de l'activité des médias dits de masse: elle sert de référence pour quantifier les auditoires et s'impose comme mode de consultation du public. Le présent numéro d'Hermès présente tout d'abord les systèmes de mesure d'audience des différents médias , mettant en évidence que l'audience est le résultat d'un ensemble de contraintes et d'un consensus toujours fragile entre les partenaires concernés. La deuxième partie, plus particulièrement centrée sur la télévision généraliste, analyse les effets de la (...) concurrence sur les programmes et les programmations. La partie suivante s'interroge sur la validité de l'audience comme moyen de connaissance des publics, et sur la possibilité de créer d'autres types de liens avec le téléspectateur. Enfin, la spécificité d'Internet par rapport aux médias traditionnels permet d'affirmer que la mesure d'audience n'y jouera sans doute jamais le rôle central, un nouveau mode de relation s'instaurant avec l'usager.Audience research is at the centre of mass media activity: it serves as a reference to quantify viewers and are considered to be THE way to survey audiences. This issue of Hermes first presents different audience rating systems used by the media , emphasizing the fact that the audience is the result of many constraints and of an invariably weak consensus between the partners concerned. The second part focuses more particularly on traditional TV channels, analyses the effects of competition on schedules and programming. The section that follows questions the validity of the audience as a means of getting to know viewers and also questions the possibility of creating other types of links with the viewer. Finally, the specificity of the Internet as opposed to more "traditional" media leads us to observe that audience rating might never play a central role in this media since a new type of relations is being created with users. (shrink)

L'évolution de la mesure d'audience TV est indissociable des principales étapes qui ont mené d'une télévision publique en situation de monopole à un système mixte public/privé. Les résultats du panel postal de l'ORTF, premier dispositif fiable et permanent , sont réservés aux seuls dirigeants des chaînes, afin d'éclairer une politique de programmes encore volontariste, tandis que le CESP mène une enquête parallèle à destination de la profession publicitaire. La montée de la compétition entre chaînes publiques s'accompagne de l'attention croissante accordée (...) à l'audience et, en 1982, la mise en place de l'audimétrie-foyer représente une véritable révolution, par la rapidité et la précision des résultats obtenus. Avec l'arrivée des chaînes commerciales et la concurrence entre diffuseurs qui en résulte, les publicitaires sont en mesure d'exiger leur participation au contrôle de l'outil géré par Médiamétrie et imposent l'audimétrie individuelle , qui permet un suivi par cible.The evolution of TV audience research is indissociably linked to the main stages of television’s own history which saw it progress from a single state-owned channel with no competition to a system where public and commercial channels co-exist. Results from the ORTF postal panel set up in 1969, the first reliable and permanent measuring device, are only given to channel executives to help shed some light on a programming policy which is still volontarist. The CESP also conducts a parallel survey used by advertisers. The rise in competition between public channels has gone hand-in-hand with the growing attention paid to audience ratings and the introduction, in 1982, of rating measurement meters represented a real revolution since results are accurate and rapidly obtained. The arrival of commercial channels and the resulting competition between broadcasters meant that advertisers were able to demand a say in the control of the “Médiamétrie” audience ratings system and imposed the introduction of the TV “people meter” which permits the calculation of target audiences. (shrink)

Food security is becoming an increasingly relevant topic in the Global North, especially in urban areas. Because such areas do not always have good access to nutritionally adequate food, the question of how to supply them is an urgent priority in order to maintain a healthy population. Urban and peri-urban agriculture, as sources of local fresh food, could play an important role. Whereas some scholars do not differentiate between peri-urban and urban agriculture, seeing them as a single entity, our hypothesis (...) is that they are distinct, and that this has important consequences for food security and other issues. This has knock-on effects for food system planning and has not yet been appropriately analysed. The objectives of this study are to provide a systematic understanding of urban and peri-urban agriculture in the Global North, showing their similarities and differences, and to analyse their impact on urban food security. To this end, an extensive literature review was conducted, resulting in the identification and comparison of their spatial, ecological and socio-economic characteristics. The findings are discussed in terms of their impact on food security in relation to the four levels of the food system: food production, processing, distribution and consumption. The results show that urban and peri-urban agriculture in the Global North indeed differ in most of their characteristics and consequently also in their ability to meet the food needs of urban inhabitants. While urban agriculture still meets food needs mainly at the household level, peri-urban agriculture can provide larger quantities and has broader distribution pathways, giving it a separate status in terms of food security. Nevertheless, both possess potential, making them valuable for urban food planning, and both face similar threats regarding urbanisation pressures, necessitating adequate planning measures. (shrink)

Apuleius’ tale of Cupid and Psyche is shown to feature detailed knowledge of ancient magic integrated into the plot, especially the magic of the so-called ‘Sword of Dardanus’ spell and of other papyri with Middle Platonic content. A recently published gemstone from Perugia testifies to the wide distribution of the ‘Sword’. Apuleius’ allusion to the erotic spell involves both Cupid and Venus torturing Psyche. Although Venus’ intentions are to prevent the bond between the lovers, her actions inadvertently echo those depicted (...) in the ‘Sword’ and contribute to the couple's eternal union. Ancient magic is therefore shown to be potent and effective, despite Venus’ plans. This is a methodology Apuleius is known to use widely, for example in his obvious allusions to, and adaptations of, Hellenistic poetry in the story. Magic joins poetry and philosophy as a category of texts shown to be playfully integrated into Apuleius’ construction of the plot of Cupid and Psyche. (shrink)