{"title":"Methodology of Accounting for the Acquisition of Fixed Tangible Assets","authors":"Rita Bužinskienė, Marytė Montrimienė","doi":"10.56131/tmt.2023.2.2.170","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.170","url":null,"abstract":"The article analyses the concept of fixed tangible assets and the process of accounting methodology. The main issues of accounting for fixed tangible assets are examined: methods of acquiring assets, initial recognition of assets, their assignment to an asset group, subsequent revaluation, and depreciation. The direct and indirect costs constituting the cost price of acquisition and production of fixed tangible assets are shown in detail. The results of the analysis revealed that the accounting of fixed tangible assets in the company complies with the provisions of the 12 Lithuanian financial reporting standards, but it is suggested to improve the methodology of determining the fair value of fixed tangible assets. Keywords: asset accounting, recognition criteria, business accounting standards, accounting methodology.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135789703","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Technologies and materials that have enabled the miniaturization of electronic elements","authors":"Zita Sluckuvienė, Lidija Božė","doi":"10.56131/tmt.2023.2.2.178","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.178","url":null,"abstract":"This article introduces the technologies used in microelectronics manufacturing (integrated circuits, printed circuit boards, etc.) It reviews traditional semiconductor materials (germanium, silicon) and some of the best the most famous and promising, but currently still being researched, semiconductor materials (carbon nanotubes, graphene). The article briefly describes Lithuania's potential in the production of microelectronic devices. Key words: semiconductor, nanotubes, integrated circuits, printed circuit boards, PIC.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"101 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135789967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The effect of slimming wrap and anti-cellulite massage procedures on cellulite skin","authors":"Viktorija Rimkutė, Lina Stungienė","doi":"10.56131/tmt.2023.2.2.183","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.183","url":null,"abstract":"The article analyzes the effects of slimming body wraps and massage treatments on skin affected by cellulite. The study evaluated how the complex of slimming wrapping and anti-cellulite massage affects the signs of cellulite, such as changes in the relief of the skin, a decrease in skin temperature, tone, elasticity, and skin hydration. The mentioned evaluation criteria are described in the observation-testing protocol before the first procedure, after 4 procedures and a course of 8 procedures. The charts show the most significant changes based on the procedures performed. Keywords: wrapping, cellulite, massage.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"12 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323817","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The effect of classic facial massage with caviar extract on mature female facial skin","authors":"Deimantė Liaudanskaitė, Lina Stungienė","doi":"10.56131/tmt.2023.2.2.173","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.173","url":null,"abstract":"The article analyzes the effect of classic facial massage with caviar extract on mature female skin. The criteria for evaluating the condition of the skin are presented: the degree of wrinkles, the length, width, depth of wrinkles, keratin level, skin elasticity, turgor, tone. The charts show the most significant changes depending on the procedures performed. Keywords: cosmetic massage, mature skin, caviar extract.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Effects of vacuum procedures on mature facial skin","authors":"Margarita Drozdova-Statkevičienė, Gabrielė Ančiukaitienė","doi":"10.56131/tmt.2023.2.2.171","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.171","url":null,"abstract":"This article analyzes the problem of mature facial skin and the importance of the lymphatic system for the condition of mature facial skin. The effect of a course of vacuum facial lymphatic drainage massage procedures on the changes in two women's mature facial skin indicators such as moisture, elasticity level, wrinkle depth, pigmentation level, pore size and skin sensitivity was evaluated. After the course of procedures for both subjects, the highest positive changes was found in the assessment of moisture and elasticity indicators - they rose by more than 70 percent. The skin looked visually younger, wrinkles were reduced, especially the network of mimic wrinkles. However, the size of the pores remained unchanged, the pigment spots lightened minimally. Keywords: vacuum procedures, lymphatic drainage, lymph, mature skin.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"29 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323966","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Assessment of venture capital investments impact on the countries labour productivity","authors":"Aistė Padgureckienė","doi":"10.56131/tmt.2023.2.2.182","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.182","url":null,"abstract":"The study expands and complements the theoretical and practical aspect of relevant scientific research on the impact of venture capital investments on the countries labour productivity. Researchers have found that innovation leads to the growth of countries labour productivity because innovation creates new products and technologies. It has been established that innovation is closely related to venture capital investments. With the help of innovations that require venture capital investments, a larger production volume is produced, which is associated with an increase in labour productivity. Ensuring financing of innovative companies has a positive external impact on the economy and, at the same time, on labour productivity, so it makes sense for governments to take measures to increase the volume of venture capital investments. Considering to the gap of research on the assessment of the impact of venture capital investments on labour productivity at the macroeconomic level, this article assesses the impact of venture capital investments on labour productivity in the EU-25 countries. Keywords: venture capital investments, EU countries, innovation, labour productivity.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"139 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139323862","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Evaluation of Biogenic substances concentrations in Kulpė river","authors":"Karolis Mikelinskas, Violeta Petraškienė","doi":"10.56131/tmt.2023.2.2.165","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.165","url":null,"abstract":"The objective of the article is to determine the variation in the concentration of biogenic substances in the Kulpė river. The theoretical part of this article reviews the division of Lithuanian surface waters into river basin districts and their ecological status. The damage caused to surface waters by the main groups of anthropogenic pollution, as well as preventive pollution reduction measures, is summarised, and the methodology of the study of the surface water is analysed. The samples of the Kulpė River were taken twice on 04/03/2023 and 04/25/2023 in order to determine the change in substances concentration. Sampling sites were selected based on the geographical location of the river, surrounding objects and river flow. During the study of river waters, the following indicators were determined: nitrates (NO3-N, mg/l N), ammonium nitrogen (NH4-N, mg/l N), total nitrogen (Nb, mg/l), phosphate phosphorus (PO4-P, mg/l P), total phosphorus (Pb, mg/l). According to the studied biogenic substances, the worst results were obtained in the northern part of the city of Šiauliai. The concentration level of the ammonium nitrogen reached a bad ecological status in the river sources and the central part of the city. Keywords: biogenic substances, anthropogenic pollution, surface water, Kulpė river.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135789697","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Assessing the need for a new product from a customer perspective","authors":"R. Balvočiūtė, Eglė Keliuotytė","doi":"10.56131/tmt.2023.2.2.168","DOIUrl":"https://doi.org/10.56131/tmt.2023.2.2.168","url":null,"abstract":"New product development is complicated process, stimulated by the market, company possibilities changes. Innovation is evaluated individually, based on various methods, marketing researches. Noticed, that into the new product developing process expedient include customers, it will help create a product that suits them. The fact was confirmed that to make people accept new product is proper to identify their neophobia level and features, which is needed for food and evaluate the need for a new product. After carrying out a quantitative study, based on the questionnaire survey method, it was found that a new product is needed in the assortment of the confectionery company. The data showed, that customers want products that are characterized by refreshing taste, freshness, modern decorating style. In order for a new product to be successful, it is appropriate to consider customer needs. Keywords: new product, food innovation, neophobia, consumer involvement.","PeriodicalId":360544,"journal":{"name":"Applied Scientific Research","volume":"9 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139324045","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}