Journals of Rezekne Academy of Technologies
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EXTRACTION AND CULTIVATION OF MEDICINAL PLANTS IN THE HOMESTEAD FARM “DUNDURI” OF LUDZA MUNICIPALITY
Get PDFThe aim of the work: to evaluate the development possibilities of the economic activity of the homestead farm “Dunduri” by collecting and cultivating medicinal plants.
The work was developed the basis on European Union and Latvian regulatory documents and guidelines applicable to the collection and processing of medicinal plants, special literature and homestead data.
It is important to understand what steps to take, what problems to face and how will affect activities in the future in the field of harvesting medicinal plants.
The work examines the extraction of medicinal plants in Europe and Latvia, the guidelines for collecting and growing plants and the classification of medicinal plants, provides a description of the resources of the homestead farm “Dunduri”, examines the growing and harvesting technologies of medicinal plants and their realization possibilities, analyses the farm economic activities and development opportunities
PROMOTING COMPANYS „X” PRODUCT ON „FACEBOOK” PLATFORM
Get PDFAt a time when the popularity of social networks has greatly outgrown traditional media resources and the number of users is steadily increasing, companies have shown a number of new ways of reaching customers and informing about their products or services.
The main advantages of social networks in business are their speed and simplicity. In addition, social networks, such as „Facebook”, collect a lot of information about users at user registration on social network, which makes it easier for companies to search for their potential customer. Apart from the resources, it is possible to promote product on „Facebook” social network in an economic way without actually spending money. It is important for companies to know all „Facebook” network possibilities of promoting product without big investments
REASONS FOR OPERATING A FOUR-WHEEL DRIVE CAR IN THE EASTERN REGION OF VIDZEME
Get PDFToday, there are two opposing forces competing, on the one hand, ecology, the main aspect of which is to reduce the amount of pollution in the environment, but nevertheless, the trend of the modern world is also mobility, and the car is one of the indicators of mobility. But on the other hand, the number of sport utilitarian vehicle (SUV) cars, one of the integral components of which is four-wheel drive, is increasing. Therefore, the aim of this work is to investigate objective reasons for purchasing an all-wheel drive car and to investigate its maintenance costs in the east region of Vidzeme
THE IMPACT OF THE MOBILITY PACKAGE ON ROAD TRANSPORT COMPANIES IN LITHUANIA AND LATVIA
Get PDFThroughout the years, there have been several changes made in logistics sphere and until this day it does not stop. One of the novelties was the Mobility package. It is known that many freights are being carried out by road transport as we are reading this, so it is very clear that new regulations hold a huge impact on transport companies. The research shows that introduction of Mobility package made drastic changes to European Union road transport rules and regulations. It aims to improve safety and working conditions for drivers and to ensure that the entire sector operates on a level playing field. However, emersion of Mobility package made some people questioning. Consequently, this article tries to introduce Mobility package as it is by analysing the impact of it on particular road transport companies of Lithuania and Latvia, operating in European Union
IMPACT OF CHANGES IN PERSONAL INCOME TAX ON TAXPAYERS WORK INCOME
Get PDFCompared to other countries, following the World Bank analyses, Latvia compared to other countries of the European Union before 2018 tax reforms had relatively high labour taxes but very low capital taxes. It is important that tax reform from 2018 has given some impact on tax burden for all tax payers, including employers. Reducing tax burden can make impact on consumption of goods and services, employer’s competitiveness. The aim of the research is to study the changes in personal income tax since 2018 and their impact on earned income. The author studied the impact of changes in personal income tax on labor income in different categories and developed proposals on how to improve personal income tax in order to increase the net labor income of employees
THE ORGANIC FODDER TECHNOLOGIES AND DEVELOPMENT OPTIONS OF THE FARM “MIEZĪŠI”, PREIĻI DISTRICT
Get PDFThe research of fodder cultivation technology of the farm "Miezīši" is carried out in the work, comparing it with the situation in Latvia. Calculations of fodder needs and provision of fodder on the farm have been made. Concerning the production of organic feed Conclusions and proposals have been developed. The research has been developed on the basis of the accounting and review documents of the farm "Miezīši", special literature, publications in periodicals, as well as the laws of the Republic of Latvia and other regulatory documents related to the development of the organic livestock sector
CHOOSING PRODUCTS WITH SUSTAINABLE PACKAGING: ANALYSIS OF FACTORS INFLUENCING CONSUMER BEHAVIOUR
Get PDFManaging waste is a challenge both globally and locally. Sorting and recycling alone are not enough to reduce waste. Consumers’ mindset should change to buying less, using what they already have for longer, avoiding disposable tableware containers and reducing the purchases of packaged foods. The aim of the study is to understand consumer attitudes and engagement in the improving waste management, and to find out what factors influence consumers\u27 behaviour when choosing products with sustainable packaging. Used methods: questionnaires and an interview with a representative of a zero-waste store. The results indicate that nearly 90% of respondents are aware of the issue and are already taking action to reduce packaging waste. The main factors influencing consumers\u27 purchasing behaviour towards package-free products are income level and product price
DEVELOPMENT OF THE OUTSOURCE ACCOUNTING MARKET AND TRENDS IN LATVIA
Get PDFSince 2008, the outsourced accounting industry in Latvia has grown and developed rapidly. The use of outsourced accounting is an opportunity for companies to save money and increase their competitiveness because these enterprises can pay all attention to business growth and cut costs for in-house accountants. The author has studied the market of outsourced accounting services in Latvia, its saturation, development trends, as well as possible future development scenarios of the industry, based on trends in the world and IT innovations. The article summarizes statistics on companies operating in the industry, the largest “players” in the industry, and their distribution by counties. Case study shows market saturation in different regions of Latvia. The development of technologies and possibility to work remotely have contributed to the popularity of the profession, which in turn as contributed to the growth of the industry
UNDERSTANDING OF ELECTRONIC EVIDENCE, ITS ACQUISITION AND STRENGTHENING IN CRIMINAL PROCEEDINGS
Get PDFCriminal investigations now face a new reality at the outset of criminal investigations. It involves the gathering of evidence, which has become more different than in previous decades. In line with the information and technology age, criminal investigations are increasingly finding that a large proportion of criminal offenses and criminal offenses are based on electronic evidence. The taking and consolidation of electronic evidence must take place in such a way that it can also be subject to existing general principles of law
IMPLEMENTATION OF THE RIGHTS OF ACCESS
Get PDFFamily disarmament is a painful process for all members of the family, but especially for young children. There is an increasing trend in Latvia when divorced parents are unable to mutually agree on the rights of access to a common child. The aim of the research work was to explore the legal aspects of the implementation of the rights of access. Seeking an effective solution in the case of parental divorce better protect the rights of the child and ensure his or her interests. Exploratory tasks: 1) to explore the substance of the right of access. 2) to analyse legal aspects of the determination of the procedures for contact. 3) to identify the best interests of the child in the process of determining and implementing the rights of contact. The conclusions of the study: The right of access to the rights of access must be determined, primarily taking into account the interests of each child. The child must be given the right to express his or her views and be given the opportunity to participate in decision making. The representation of a professional child in civil proceedings must be developed. An effective outside court dispute settlement mechanism should be established. Provision should be made for compulsory mediation for the settlement of family disputes, based on the best interests of the child. Create a professional support service for the family in the place of residence