Machining of wood of soft deciduous trees is currently based on the knowledge about cutting of wood of hard deciduous and coniferous trees and has not developed a comprehensive research methodology of cutting processes. Therefore, the objective of the study is a development of methodology for longitudinal sawing with circular saw and straight milling that would be utilized with a purpose of acquiring further knowledge on wood cutting and the improvement of cutting tool designs. Sub-objective of the study is determination of duration of cutter’s wear periods when using developed methodology. For the purpose of solving problems regarding cutting process of soft deciduous wood, the optimization of cutting tools and cutting modes were carried out in conditions that comply with the tendencies of the practise. The cutting process was carried out by a computer numerical control machine and the data acquisition by electronic measuring instruments. Aspen (Populus tremula L.) wood was used for wood samples. The methodology was developed for sawing, which complements the authors previously described methodology of the milling process investigations. Initially, only the results of periods of cutter wear and cutting velocity effects on these periods when milling process is used were obtained. It was concluded that the methodology can be used for further investigations and the critical wear period begins two times later when cutting velocity increases twice.

The comparison of business and taxation conditions in several countries is one of the main tasks of each investor who claims to start a new business. The same problem is significant for state authorities responsible for attraction of investments as well as for scientists who analyse problems related to investment attraction. The aim of the research is to propose the methodological model to compare taxation conditions of various business forms. The taxation of six different business forms was compared. As the examples for research object, the smallest business forms in Lithuania were chosen: a person having a business certificate, a person engaged in agricultural activity (a farmer), a self-employed person engaged in agricultural activity, a person owner of sole-proprietorship and a person owner of the joint-stock company. In order to compare and evaluate the amount of taxes mathematically, the hypothetical data were taken which allowed to identify the least and the most taxable forms of business in Lithuania. Analysing different business forms and their taxation conditions, the following methods were used: systematic, comparative, logical analysis and synthesis. Legal acts regulating the taxation of each form of organizational business were investigated and summarized. The most difficult conditions for the owners of sole proprietorships in Lithuania were observed in 2010. They had to pay about 50 percent of their incomes. But the best conditions for small business had those people who worked with business certificates. They paid only 6 percent of their incomes.

Farm financial distress can be determined by many factors. Farm failure can be the result of macroeconomic environment, unsuccessful farmer’s management decisions, and even natural forces. Different financial distress determinants may have different influence on a farm financial position. This study presents average financial ratios (leverage, return on assets, and return on equity) and single ratio of rental equivalent to gross margin according to farm size, land quality, economic size, farmer’s age and type of farming in Lithuania. The new approach to financial distress diagnosis requires classifying farms into financial positions. Considering average financial ratios and single ratio of rental equivalent to gross margin, farms were classified according to financial positions in order to estimate these methods’ suitability for financial distress diagnoses. Using study results, farmers can identify their position according to the average ratios. This study could be a guide for farmers making the financial management decisions.

Since the change of the paradigms of competitiveness is taking place now, the concept ‘competitiveness’ also changes its semantic meaning. In the article the concept ‘educator’s competitiveness’ is analyzed and scientifically substantiated according to different views. The aim of the article is to present the results of theoretical research, performed by author for several years in the field of concurentology, actualizing the new meaning of the concept ‘educator’s competitiveness’ in the pedagogy science and education, and proposing an insight into the substantiation of the philosophic methodological basis for the evaluation of educator’s competitiveness. In the article, the author applies the concept ‘educator’ according to its broader meaning. The research shows that there exists: 1) diversity in relation to the definitions and explanations of the competitiveness of an educator as a specialist; 2) three methodological approaches in the research of competitiveness: a biometric, a functional and a structural approach. According to the author’s opinion, the structural approach would be the most appropriate for the development of the evaluation methodology, including the system of evaluation indicators, in relation to the components of an educator’s competitiveness structure.

Mediation process promotes conflict solving, contributes to a higher level of positive solutions and decreases the number of litigation cases. The aim of the study is to outline the usage of constructive approach in mediation process, analyse conflict and its solving models and to find out the opinions of secondary school students on dialogue and conflict, as well as parties’ assessments after the mediation process. The theoretical method of the study is the analysis of conflict, conflict resolution, mediation process and long-standing mediator practice. The investigation of constructivist approach, conflict elements and strategies are outlined in the study. Conflict solving models are analysed in the Methodology part of the study. Empirical methods were a structured group interview of secondary school students and questioning of conflicting parties. The results of the study confirm that knowledge on conflict and mediation should be developed at school and mediation models should be improved on the basis of constructive approach.

The primary goal of public projects is to create social benefits for the community. The prepared public project usually has more than one option. In order to choose the most efficient option, it is necessary to take into consideration all social benefits. For this reason multi-criteria methods may be applied since they provide a possibility to assess quantitatively social benefits which are measured in many different quantitative and qualitative indicators. The problem of the research stems from a variety of social benefits indicators of public projects, the problematic establishment of their value and the need of their complex valuation. The paper presents a methodology for TOPSIS multi-criteria method adapted for the valuation of public projects in order to select investment option and the empirical research makes it possible to look at the problems of public project valuation from the practical approach. The research of the paper is aimed at revealing the advantages and limitations of TOPSIS multi-criteria method used for public projects valuation.

In the EU during the last decade, interest has risen for both consumers and producers in Food Quality Schemes for agricultural products and foodstuffs. For producers, the appeal lies in the benefits associated with the collective reputation of quality that characterizes labels linked to geographical origin. This paper obtained estimates of technical and scale inefficiencies of PGI bean farms in Greece by applying the DEA methodology. The main part of the divergence from the efficient frontier is more due to inadequate use of inputs and less because farms are not operating at the optimal size. The vast majority of the farms in the sample achieved technical efficiency scores in the range of 70–100% and scale efficiency scores in the range of 80–100%. Average technical efficiency is lower than average scale efficiency which means that a larger segment of overall inefficiency is due to producing below the frontier than to operating at an inefficient scale.