Information and communication technologies (ICT) already several decades is an integral part of business management and accounting data processing. Scientific publications most cases deal with increase the efficiency of calculations and information processing, improvement the quality of accounting information systems, but very little attention is paid to changes in the behaviour of accounting staff resulted by the implementation of modern information processing technologies. Scientific problem is the measuring of impact of the modern information and communication technologies on behaviour of advisors in accounting. Paper provides the results of theoretical analysis of impact, made by ICT on changes in registration and processing of accounting transactions and competences are necessary for accounting specialist. Empirical investigation bases on analysis of the data received during questioning consultants in accounting and economics, working at the Lithuanian Agricultural Advisory Service about the structure of working time allocated for various tasks and on changes in the structure of working time due to the use of ICT.

The aim of this study is to compare productivity and costs of medium-sized and small-sized harvesters in pre-commercial thinning. In this study the data on harvesting productivity were obtained in stands, where biofuel was prepared using two medium-sized and two small-sized harvesters equipped with different harvester heads. In total 677 m3 of wood was prepared with medium-sized harvester, but with small-sized harvesters 1 164 m3 of wood was prepared. Although the total annual costs of small-class harvesters are lower by 16 %, comparing with middle-class harvesters, the productivity rates shown by the middle-class harvester John Deere 1070 E (equipped with H 754 harvester head) are significantly higher and the average wood preparation costs are lower, comparing with the other harvesters employed.  

In Latvia peat production is historically important economic sector, giving significant contribution to rural economic development and providing work places in rural areas, where other job opportunities are limited. Every peat extraction field has certain lifespan, based on economic, social or ecological assumptions. Every peat field could be extracted for set period of time, after which peat extraction is not feasible any more. Current legislation in Latvia requires re-cultivating of places, where mineral resources, including peat, were extracted. Aim of the study is to evaluate afforestation as one of the cut-away peatland re-cultivation possibility. Economic analysis were done for extracted peat field afforestation with birch, black alder, grey alder, pine, spruce, hybrid aspen, poplar and willow. The economic calculations were done comparing different timber products from plantations, different planting materials and plantation lifespans. Lowest investment costs for plantation establishment on cut-away peatlands are for pine and spruce plantations and highest for willow plantations. Highest revenues in plantations with 20 years rotation cycle are in poplar plantations with 0.2 m cuttings and lowest in grey alder plantations. In plantations with rotation cycle 40 years highest revenues are in hybrid aspen plantations and lowest in pine plantations. 

Individual municipal waste streams of Kaunas (Lithuania) in the period 2012-2015 period was found that mixed municipal waste collected in the city of Kaunas municipality, prefabricated containers, compared to the 2012 decreases. 2015. Collect points mixed municipal waste are reduced from 118,065.56 tons to 100,470.6 tons, accounting for 15%. Biodegradable (green waste) quantities of green waste collection a site does not increase compared in 2012 and 2015. (in 2014 these waste was not collected). The decrease may be affected by that green waste is used boiler house that green waste for energy recovery. The recyclable waste separate secondary maximum (4.5 times) Increased quantities of collected waste paper, plastic positive capture an increase of 1.5 times. Glass collection containers steadily decreasing (from 2.46 tons 2012 to 1094 tons 2015). The trend to rise only noticeable only after complementary systems and DGASA (deposit system). In particular increased textile waste collection (up to 10 times). Toxic waste collection Kaunas City Municipality is constantly increasing tire (up to 2 times); waste containing mercury and packages containing hazardous substances (up to 3 times.). Electrical and electronic waste collection throughout the 2012 -2015 year. Period effective complementary systems (collected 99 % of such waste), but the amounts vary from year to year, and substantial growth was observed. Population change shows that especially affect the population of secondary separate paper (r= 0.994, p = 0.04), plastic (r=0.923, p =0, 0.047), tires (r=0.960, p =0, 0.040), and toxic waste (lamps, and hazardous materials) collection. According to the results it can be said that some of the waste (green, glass, electrical equipment) gathers a group of people decided to lead.

Agricultural machinery manufacturers historically referred to the intermediate players for selling, maintenance, customer service and/or training of equipment appear to interact with farmers and end-users. Intermediate players have therefore faced the burden to master the technology, in constant evolution, and the associated training needs at the interface between a sophisticated equipment and the end-user and its sociological characteristics (age, education, background, etc.). However, the effective deployment of agricultural technologies data augmented equipment demands well trained players. How to ensure that the intermediate players have the required skills to integrate the use of agtech in the farm? This paper will discuss the role of educational and ongoing vocational training for the mastery of agtech. We will start from a comparative review of some key national and European technical reports in the agricultural equipment and innovation domains. On these bases, we will focus on France to describe the role of intermediate players of the agricultural equipment sector to realize their agricultural and digital transitions.

. Alkaline soil additives used in this study, as cement kiln dust and lime mud, resulted in significant rise of the pH in contaminated soil and sludge mixtures, while buffering capacity of the sludge appeared to be much stronger than that of the soil. Total concentrations of the investigated trace elements in the tested samples in most cases were above limit values given in Lithuanian environmental normative documents HN 60:2015 and LAND 20:2005; Cd, Zn and Pb concentrations exceeding MPCs by 2-10 times. Nickel, cadmium and copper in the sludge appeared to be the most mobile elements, their EDTA-extractable fraction reaching 30-50% from the total. The tested industrial by-products in most cases significantly reduced trace element mobility. Immobilizing effect in the contaminated soil was from low to moderate, while impact on the reduction of Cd, Pb, Zn, Cr, Ni, As, Se, Hg mobility in the sludge was much stronger. Alkaline treatment was not so effective to reduce mobility of Cu and As in the soil, but immobilising effect of lime mud on these elements in the sludge was significant. A multivariate data analysis model with two principle components explained 94% of the data variation. The most distinctive factor, separating samples, was the origin of the two tested metal-rich substrates: contaminated soil and sewage sludge. Contaminated soil could be distinguished by high concentrations of As, Tl, Hg and Pb. Both alkaline treatments on sewage sludge were more effective, thus scores are further from the origin, although, difference between kiln dust and lime mud immobilising effectiveness was not so significant. Application of alkaline amendments: cement kiln dust and lime mud, proved to have strong immobilizing effect on the most of the investigated trace elements, and usage of local by-products for contaminated soil (sludge) remediation purposes could be seen as an environmentally friendly, cost-effective and safe disposal alternative.

Heavy metal extraction study was performed using five chelating agents with different biodegradability: EDTA, EDDS, MGDA, SCLC and citric acid. Aminopolycarboxylic acids EDDS and MGDA showed high heavy metal extraction capability from sewage sludge and sludge-soil mixtures. According to heavy metal removal efficiency investigated chelants can be ranked in the following order: EDTA≈ EDDS≈ MGDA> CA> SCLC. Extraction efficiency from sludge mixtures with clay soil was markedly lower than from the mixtures with sandy soil. Biodegradability of EDTA, MGDA, EDDS and CA was evaluated measuring BOD in water environment over 28 day period. According to the results of biodegradability test after 28 days the ranking order of the chelants was following: EDDS (99%)> CA (32.4%)> MGDA (29.2%)> EDTA (14.9%). Results showed that significantly easier than EDTA biodegradable chelating agents, such as EDDS and MGDA, can be successfully used for heavy metal removal from sewage sludge as well as metal-contaminated soil.  

Despite the lapse of 30 years since the state system transformation in Poland was started, the rural areas in Poland that used to be occupied by state-owned farms continue to experience many complex economic and social problems. The state reforms, which for example led to the dissolution of all state-owned farms (in Polish, Państwowe Gospodarstwa Rolne, PGR), have had a significant effect on the formation of the institutional system in rural Poland. The existence and then liquidation of PGR affected not only the financial standing of large populations but also instilled in many a sense of entitlement, leading to the so-called learned hopelessness. An investigation into entrepreneurial attitudes shows that as many as 71.60% of the respondents equate ‘being entrepreneurial’ with ‘starting own business’. Despite the difficult situation on the labour market, only 12.35% of the interviewed persons have tried to start their own companies after state-farms were dissolved. The main determinant of such a low level of entrepreneurship among the respondents, in their opinion, was the lack of own funds, as this was indicated by 49.38% of the surveyed population. This attitude is also manifested in the answers concerning expectations towards public administration – 82.10% assumed that the state should be responsible for providing direct financial support. The results of this study into entrepreneurial attitudes as well as previous investigations among residents living in rural areas formely occupied by state farms confirm marginal interest in starting business activity among these populations.

The main goal of rural development is to raise the economic, social and cultural levels of all individuals living in rural areas. Rural development, which is considered to be an important tool in the fight against poverty, increases the quality of life of rural population and improves the work and living conditions of the regions where these people live. With rural development, it is aimed to increase both agricultural and non-agricultural incomes. Undoubtedly, agriculture is the most important source of income for people living in rural areas. However, in recent years, those living in rural areas also generate significant incomes from non-agricultural activities. Rural tourism activities are an important source of income for people living in rural areas. Thanks to rural tourism, entrepreneurs are making investments in rural areas. Thus, income growth is experienced in rural areas and employment is increasing. Rural tourism also makes important contributions to the sustainability of the local culture. On the other hand, rural tourism is an alternative field of activity where farmers can make better use of their free time. Through rural tourism, rural-urban migration can be prevented. This is important for the sustainability of rural areas. The current study primarily discusses the concepts of rural development and rural tourism. The interaction between agriculture and tourism is examined and the benefits of rural tourism are uncovered. The results of the study have shown that rural tourism activities have positive effects on rural development.

In recent years, it is a global trend of avoiding the use of synthetic ingredients for the food products quality enhancement. In this case it is actual task to search for the alternative natural raw materials, which provide the stabilization the products quality during storage. Due to their chemical composition, physiological and functional-technological properties the usage of herbs is a perspective solution of this problem. The aim of the study was to evaluate the effectiveness of natural ingredients based on herbs (powder and extracts) on the rancidity retardation. The antioxidant effect of herb raw-materials (hop, chamomile, nettle) was studied for the low-moisture bakery products with high fat content. These products are the ideal type of “food on the go” with long term of storage, which characterized with increasing popularity among modern consumers. The study was conducted at the Odessa National Academy of Food Technologies labs. The peroxide value of samples was determined by iodometric method (ISO 3960:2017). The results revealed that addition of natural antioxidants to the bakery goods in comparison to products without additives reduced this indicator up to the 37…52 %  for the samples with herbs. It has been determined that hop, chamomile and nettle incorporation have pronounced antiseptic properties also. The use of herbs in the low-moisture bakery products technology leads to the quality stabilization during their shelf life, improvement of nutritional value and it may be more attractive to consumers due to their natural origin.