The Use of Employee Financial Participation in Lithuanian Companies

The chapter analyses the use of employee financial participation in Lithuanian companies. The methodology of current research is based on the qualitative research method and analysis of the company's documents. In a total of 19 semi-structured individual anonymous interviews and one focus group were conducted with competent representatives of the companies – heads of human resources and finance departments of companies, heads of legal departments or top managers of law firms representing them. According to the research findings, employers set different goals for share and profit-sharing programs or measures. Among the already examined, high, long-term employee motivation dominates. It also includes aspects of employee involvement in management, strengthening loyalty, forming a sense of ownership. The Scandinavian capital corporation, which manages several companies in Lithuania and applies for a share ownership program, has succeeded in achieving its goals by strengthening employee motivation and involvement.

Efficiency of projects for the organization of passenger transportation by water transport

The practice of substantiating projects for organizing passenger transportation both in Russia and abroad shows that these projects are unprofitable or unprofitable in terms of financial results. As a rule, due to their social significance, such projects do not allow setting prices for the finished product, ensuring that the received income exceeds the amount of invested funds. At the same time, both in Russia and abroad, projects for organizing passenger transportation are necessary, since their implementation ensures mobility, transport accessibility and other components that characterize the high quality of life of people. Therefore, when justifying projects for organizing passenger transportation, the emphasis in terms of their efficiency is most often shifted from determining direct effects (additional income, cost savings, profit) to obtaining indirect effects, the essence of which boils down to monetizing those results of projects that do not fall into the sphere of direct effects. those. in monetary terms, individual benefits of projects, reflecting various benefits for external and internal project participants, future owners of its results and other stakeholders, called stakeholders in project management. Depending on the circle of persons interested in the project, the attitude of state authorities also depends, without whose financial participation it is practically impossible to implement any project on the organization of passenger transportation today. The article discusses an approach to substantiating the effectiveness of projects for organizing passenger transportation in water transport, focused on identifying indirect effects, with specific examples showing the possible ranges of calculated effects in relation to the practice of water passenger transport enterprises.

فقه الواقع وأثره في تقنين الاشتراك المالي بين الزوجين

The research discussed The Foundations of Reality Jurisprudence and the beginning of legalizing of the financial contribution between spouses, and family problems foreseen in the application of the Law on Financial Participation between Spouses. Research has found the inviolability of legalizing financial participation between spouses for the following reasons: - The breakdown of the family and the marital relationship due to this partnership because the nature of the marriage contract differs from the nature of the company's contract of affection and compassion, donation In The marriage and demand financial benefit through accounting and supervision in the company's contract . - Reluctance to marry and demand the right of the body away through the marriage to escape the effects of this partnership, as is the case in the Western country, or the choice of the husband is based on the amount of wealth one of them has, making the marriage based on Financial ambitions. - Disputes, lawsuits and financial judicial charges expected upon divorce, as is the case in the country where this law is applied. - Injustice between spouses occurs if one of the spouses is the principal component of the wealth by means of his or her work and effort, if the husband loses his or her work or reduces his or her income, he or she will automatically turn into the property of his wife in personal spending because It has become a common money. -The poor educational impact on children because marriage turned into an attempt to gain wealth and reduce material loss between spouses.. - The partnership contract involves a lot of unknown money earned between spouses throughout their lives. The future income of both spouses throughout their life is known only to God, And Islamic law has prohibited the contract on the unknown. - Violation of the inheritance regime in the Islamic Sharia because both the wife and the husband are entitled to one half of each other's estate in all circumstances, which will also result in an imbalance and change in the amount of inheritance established by the Islamic sharia for the children and relatives.

الاشتراك المالي بين الزوجين حقيقته، وتكييفه، وحكمه الشرعي

The research deals with the issue of financial participation between the spouses, which was introduced by some western countries, such as France, and some Arab countries, such as Morocco and others. Its idea revolves around the sharing of money between the spouses after divorce by parity, in contradiction to what the Sharia has stated regarding the separation of financial receivables for both spouses. This research came to show the reality of financial sharing between spouses, its origin in jurisprudence, and its islamic rulin

Financial and Analytical Aspects of Making Decisions on Determining the Roles of Participants in Partnership Projects

The article is aimed at forming an analytical basis for making decisions on determining the optimal role played by participants in financing partnership projects for the economic development of a state. The paper outlines the importance of distributing financial support efficiently in order to address problems related to the lack of funding and low efficiency of socially important projects implemented on a partnership basis. Statistical data testifying to the development of projects implemented in Ukraine on a partnership basis are considered. The most common forms of partnership agreements and financial support mechanisms used in partnership projects in Ukraine are also identified. The regions of Ukraine that are leaders and outsiders as for the number of partnership agreements concluded and / or implemented on their territory are identified. The effectiveness of various financial participation forms used by various parties to partnership projects is analyzed. To fulfill the task, the participation of potential investors is generalized by three sources of funding: state budget funds, local budget funds and other sources that include all extrabudgetary financial resources (own resources of program participants, businesses and individuals related to project implementation results, international organizations, as well as sponsorship and charitable funds, borrowed funds, etc.). Regression models have been constructed to determine the impact of the funding sources involved on the successful implementation of partnership projects in different areas (programs in economic, social and environmental areas are considered separately). Based on the modelling results, the elasticity coefficient has been calculated, which shows the extent to which the attraction of an individual funding source influences the success of the program. Conclusions are made on the extent to which the increase (or decrease) of the share of funding from a single source affects the success of the program in a certain area

ACTUAL PROBLEMS OF STATE FINANCING IN THE CONTEXT OF IMPLEMENTATION OF PARTNER INFRASTRUCTURE PROJECTS OF THE STATE AND BUSINESS

Introduction. An integral condition for the efficient functioning of the economy is the constructive financial interaction between the state and business. Such cooperation is due to the need to improve the infrastructure sectors, the efficiency of which affects not only the welfare and quality of life, but also creates the conditions for intensifying investment activities and increasing productivity in the fields of material production. However, modernization of infrastructure is not possible only at the expense of private partners, so it requires financial participation of state or local authorities. The purpose of the article is to identify the problems of public funding of public-private partnership infrastructure projects in Ukraine and to develop recommendations for their solution, taking into account the best world practices. Results. The study showed that public funding of public-private partnership projects in Ukraine is carried out through the use of direct and indirect state support. It is established that its forms are insufficiently adapted in domestic practice, as they have a restrictive nature of action, and also contain many gaps in the legislation. Conclusions. Increasing the investment attractiveness of infrastructure projects implemented on the basis of public-private partnership requires state support. At the same time, state and local authorities should adhere to the provisions: providing state support in the process of implementing strategically important PPP projects in the field of socio-economic activities by legislative regulation of the procedure for determining the level of contribution of a supported investment project; determining the type of financial participation of the state (provision of state guarantees, subsidies or budget investments) should be based on economically justified performance indicators; involvement of state representatives to assess the feasibility of choosing certain forms of state support, forecasting the possible risks to prevent budget imbalances; ensuring transparency of public funding of PPP projects, which will increase the level of confidence in the investment market.

FINANCING OF THE GRAND DUCAL RESIDENCES CONSTRUCTION: INTERSECTION AND CONFLICT OF POSSIBILITIES OF THE MINISTRY OF THE IMPERIAL COURT AND WISHES OF THE AUGUST CUSTOMERS

The article is aimed at scrutinizing the possible difficulties and frictions that arose during the construction of residences for the youngest son of Nicholas I and the sons of Alexander II between the grand dukes themselves as final customers and the Ministry of the Imperial Court as an organizer and executor. The author reveals the nature and degree of the financial participation of the Grand Dukes in the erection of palaces. As examples, the author selected the suburban residence of Grand Duke Mikhail Nikolaevich “Mikhailovskaya Dacha” and the metropolitan palaces of Grand Dukes Vladimir Aleksandrovich and Aleksei Aleksandrovich. Considering the first example, the author notes that the Ministry of the Imperial Court was able to satisfy the main wishes of the customer without much financial difficulties, although the latter, nevertheless, had to take a certain monetary part and then subsequently received appropriate compensation. The article states that since the 1860s, the Court Department moved to a policy of reducing the provision for new palaces for the imperial family members. However, the decision made by Alexander II on the financing limit of 600 000 rubles did not pass the verification of reality, and Grand Duke Vladimir Aleksandrovich, having spent more than four hundred thousand rubles on his palace, ultimately sought reimbursement of this amount from the treasury. Nevertheless, the idea of tightly restricting appropriations for palace construction was then supported by Alexander III, who introduced new payment limits in 1886. At the same time, the attempt of Grand Duke Aleksey Aleksandrovich to obtain additional funds by presenting the house allocated to him for the future palace and sold by him as a gift, which did not fit into the general calculation, failed, since the Court Department, as the author shows, this time firmly adhered to the boundaries established by law.