| Abstract [eng] |
The main aim of this Master Degree Thesis is to study the problem items of fair value of cultural values at the public sector and to assess the way of implementation cultural values evaluation order in Lithuania. Subject Matter - cultural values evaluation. Objectives: the problem items of net evaluation of cultural values at the state-managed property accounting, installing the public sector accounting reform; to study the problems of fair value of cultural values, considering theory and practice, applied at cultural values evaluation process; to form the methodology of fair value of cultural values; to study implementation order of fair value of cultural values in museums, to perform case-study of the chosen museum. The first part identifies the problem items of net evaluation of cultural values at the state-managed property accounting, installing the public sector accounting reform; studies the problems of fair value of cultural values, considering theory and practice, applied at cultural values evaluation process. The second part presents the analysis of academic publication of Lithuanian and foreign authors, the legal acts of the Republic of Lithuania, strategic plans, reports, international standards, also Internet sources; systemizes them and forms the methodology of fair value of cultural values. The third part analyses data, received from depth interview, involving experts from five museums: one from the national museum and two from the regional and municipal museums (from each). The respondents have answered the presented questions, related to fair value of cultural values in museums. In order to identify the part of tangible cultural values at united state-managed property, the analysis of long-term property structure and dynamics of the state and the chosen museum. The results have revealed that 2015 Order \"On approval of methodology of net evaluation of tangible cultural values in museums\" simplifies museum employees’ work partly, but the problem remains: the same values are evaluated differently by different museums as the formed methodology offers to consider the total sum. The results of the empiric research have revealed that the aim of top state bodies to know the fair value has some contradictions: however all values will be evaluated, it should be a number, but not the fair value. In order to identify the latter even approximately, the state should appoint additional funds for evaluation, as it is very difficult to do it with actual human resources. |
