The Scientific Journal of Rezeknes Augstskola
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DEVELOPMENT OF THE LENDING INDUSTRY IN LATVIA
Full text linkStable access to finance is an important part of a healthy economy, which supports investment activity and thus promotes economic growth. External financing for companies and households in Latvia is mainly attracted through banks, so developments in the lending market have a significant impact on the macroeconomic situation in the country.In Latvia, as in all of Europe, non-bank lending and the entry of Financial Technology (FinTech) companies into the field of financial services are currently developing very rapidly. Non-bank lending is a relatively new service. In 2007, the first company started to offer the option of a distance borrowing. The author of the paper believes that currently the development of the crediting industry is influenced by the active operation of these companies and the types and scope of the offered services
USING NATURAL ENVIRONMENT AESTHETICS METHODOLOGY IN LANGUAGE DEVELOPMENT FOR PRIMARY SCHOOL STUDENTS WITH MENTAL DISABILITIES
Full text linkThe aim of the work is to identify the literature on the language development of primary school students with intellectual disabilities and the possibilities of using the Natural Environment Aesthetics methodology in the language development of students with intellectual disabilities. The article presents the characteristics of language development of primary school students with mental developmental disorders, the peculiarities of language development, its importance in the development of primary school students with mental developmental disorders and difficulties in language learning. Information was obtained by analyzing literature and sources. The article researches and summarizes literature and sources on the possibilities of using the natural environment aesthetics methodology for the language development of students with mental developmental disorders, provides a description of the methodology, techniques that can promote the language development of primary school students with mental developmental disorders. The author describes the conducted research and analyzes the data. The conclusions summarize the theoretical and research findings
LINKING EXTERNAL TIME WITH INTERNAL TIME FOR REVAMPING EDUCATION REFORM
Full text linkTime is a non-renewable resource. This feature highlights the research significance for the whole sector of education in all countries. The research aim is to analyse scientific literature on time in education underpinning the links between external and internal time. The research is exploratory. It includes theoretical explorations and theoretical modelling of links between external and internal time. The research allows concluding that time can be segmented into external and internal time. The external time and internal time are linked. External time has significantly fastened due to the knowledge growth that led to technology development. In turn, internal time remains steady. The difference between the frequency of change related the external and internal time creates dissonance between the external and internal time for individuals in general, and learners particularly. Dissonance between the external and internal time leads to lower learning achievement as well as impacts individuals’ health in a negative way. For diminishing the consequences of dissonance between the external and internal time, online studies as well as distance study programmes have been widely leveraged. The new research question is put forward: What educational methods promote the balance between learners’ external and internal time? Education reform has to become regular
EFFECTIVENESS ASSESSMENT OF THE INTERNAL CONTROL SYSTEM AT NATIONAL INSTITUTIONS IN THE AREA OF CONFLICT OF INTEREST AND CORRUPTION IN LATVIA
Full text linkPurpose and aim of the study: to assess the effectiveness of conflict of interest and corruption risk management at national public administration institutions and develop proposals for the improvement therein.Design / Methodology / Approach: The research employed logical construction and deduction, the graphical and monographic methods, as well as SWOT analysis and pairwise comparison.Main Findings: In 2017, a Cabinet Regulation of the Republic of Latvia regarding the implementation of internal control systems (ICS) to prevent conflict of interest and corruption risks became effective. However, some research studies found that the systems were practically formal and did not lead to effective risk management. Comprehensive ICS policies were found to be implemented by national institutions with the policies being designed by their risk management departments, and effective risk management was achieved by implementing three lines of protection as well as regularly reviewing and enhancing the risk management policies.Originality: The novelty of the present research: no shortcomings were found in the legal framework for internal control systems or in the binding guidelines, yet there was a problem with meeting the requirements set by the formal legal framework, which were not aligned with the specifics of institutions and the respective field.Implications: The research found that the application of risk management tools beyond the relevant legal framework for internal control systems by national institutions needed to be improved to increase the effectiveness of the system applied in practice and enhance risk management processes.
TAX GAP AND AN ASSESSMENT OF FACTORS AFFECTING IT IN LATVIA
Full text linkPurpose and aim of the study: The purpose of the study is to analyse the theoretical aspects of the tax gap and to investigate its extent in Latvia, emphasizing the main factors affecting the tax gap concerning the shadow economy index.Design / Methodology / Approach: The research employed the following methods: descriptive and graphic, statistical analysis, the comparison method, logical construction, and correlation analysis.Main Findings: The results of the study showed that there was a relationship between the tax gap and the shadow economy because as the undeclared or unpaid income to the state budget (the element forming the tax gap) increases, the indicator of the shadow economy index increases. Of the factors affecting the tax gap, the quality of regulation, government efficiency, tax revenue, and gross domestic product per capita have a greater impact on it. It is important to improve tax administration procedures by promoting cooperation with taxpayers to reduce the tax gap.Originality: The research has carried out a scientific discussion regarding components of the tax gap, calculation methods influencing factors, and performed a mutual analysis of Latvian tax gap-related indicators to identify the main causes.Implications: Due to the tax gap, the budget does not receive revenues that could be directed to other sectors of the economy and creates competition distortions between honest and dishonest taxpayers, so it is important to study the factors influencing it and look for ways to reduce it
EFFECTIVENESS OF THE PROPRIOCEPTIVE NEUROMUSCULAR FACILITATION METHOD APPLICATION ON UPPER LIMB FUNCTIONS IN PATIENTS AFTER STROKE: A SYSTEMATIC REVIEW OF LITERATURE
Full text linkThe brain damage caused by a stroke can lead to severe and long-lasting physical and mental health problems, which can have a significant impact on human quality of life. Although restoring gait parameters in stroke patients is one of the most important rehabilitation goals, currently around 80% of stroke survivors have some degree of upper limb motor impairment. Several authors have shown that restoration of upper limb function is often more difficult to achieve and requires a longer rehabilitation period. Proprioceptive neuromuscular facilitation (PNF) is thought to be one of the most common neurophysiological techniques used by physiotherapists in post-stroke rehabilitation. The aim is to evaluate the effectiveness of proprioceptive neuromuscular facilitation (PNF) in improving upper limb function in patients after stroke through a systematic literature review. The research inquiry was performed by searching through various online databases until February 2023. Following the PRISMA 2020 guidelines, studies were selected using the PICO model and its elements, and based on the inclusion and exclusion criteria. The quality of the selected studies was assessed using the PEDro scale. The review examined five studies on PNF effects in 210 stroke patients, all scoring six or more on the high-quality PEDro scale. Patients were, on average, 52 to 63 years old. Four of the five studies, using the Arm Motor Ability Test and Fugl-Meyer assessment, showed statistically significant improvements in upper limb motor ability and function post-PNF intervention. One study assessing self-care functional ability revealed significant improvements in the Barthel index for both experimental and control groups. Spasticity assessment with the Ashford scale in one study indicated a statistically significant reduction in upper limb spasticity in both groups. Yeole et al. found significant improvements in active range of motion using a manual goniometer in shoulder and elbow joints and wrist joint flexion, extension, and radial deviation for PNF-applied participants
SUSTAINABILITY VALUES: A COMPREHENSIVE FRAMEWORK FOR ADULT EDUCATION
Full text linkSustainability means prioritising the needs of all life forms and of the planet by ensuring that human activity does not exceed planetary boundaries. Adult education plays an important role in empowering adult learners to foster sustainability and its values. Sustainability competence is guided by sustainability values. Competence is considered as an educational category, thereby adult education is aimed at infusing sustainability values into adult learning. However, sustainability values are an under-explored area in scientific literature. Only sustainability values for children have been listed. The aim of this research is to analyse sustainability values in scientific literature underpinning the creation of a framework of sustainability values to be embedded into adult education. The exploratory research is employed in this work as there is no well-defined framework of sustainability values. Scientific literature review as a method of investigation is deployed. Obtained data are processed via content analysis. A novel framework of inter-related sustainability values was created. The novel framework is based on the principles of interconnectedness and interdependency of sustainability values. The framework categorizes sustainability values from the external and internal perspectives. A new research question has been formulated: What are modern methods to foster adult learners’ sustainability values?
THE EXPERIENCE OF TRANSFERRING AND OVERCOMING HISTORICAL TRAUMA IN SHORT STORIES: AN EXAMPLE OF JANA EGLE AND DACE VĪGANTE
Full text linkThe article aims to evaluate and characterise the reflection of the transference of historical trauma and the perspective of overcoming it in the short stories of contemporary Latvian women. The article deals with examples of the short stories of Latvian writers Jana Egle and Dace Vīgante, highlighting the impact of historical and psychological conditions and the traumatic consequences of the heroes’ fates. The theoretical and methodological basis of the article is the theoretical studies on postcolonial criticism, cultural memory and trauma, and intergenerational communication issues by Aleida Assman, Dominick LaCapra, Laurie Vickroy, Polly Jones, Gabriele Schwab, Gayatri Chakravorty Spivak, and others. The selected examples of Egle\u27s and Vīgante\u27s stories reflect the inclusion of individual stories in the collective trauma narrative. The chronotope of the historical memory in Egle’s and Vīgante’s prose forms a hard-to-exit labyrinth where the deep subconscious traumas resonate with insuperable conflicts after the Second World War and the unavoidable coincidences of circumstances. The characters have fallen not only into the historical and sociopolitical traps but also into the traps of personal traumas. Both writers highlight the limits of historical memory marked by the intersection of individual and collective memory.
INDIVIDUALISATION OF STUDENTS\u27 LEARNING IN GRADES 5-8: EXPERIENCES OF TEACHERS
Full text linkThe article analyses the experiences of teachers in general education schools in the field of individualisation of students’ learning in grades 5–8. It theoretically discusses individualised learning strategies based on the guidelines of universal design for learning approach and teachers’ abilities in selecting approaches to individualise students’ learning. The implementation of individualised learning requires an increasing amount of theoretical and practical preparation of teachers in order to facilitate students\u27 individualised learning. Teachers, therefore, need to explore innovative strategies and approaches to meet the broad and ever-changing learning needs of their students, to diversify their methods and to create dynamic learning experiences for their students. The analysis of the qualitative research findings has revealed that: teachers’ experiences of individualising students\u27 learning are varied, conditioned by the ability to know the personal characteristics and abilities of the student; teachers’ experience of individualising teaching is characterised by a collaborative approach to dialogue and reflection; teachers’ insights into the strengths and weaknesses of their ability to individualise students\u27 learning; and teachers’ insights into practical experiences of using the methods of individualisation
PHYSICAL EDUCATION OF UKRAINIAN SCHOOLCHILDREN DURING DISTANCE LEARNING
Full text linkThe article addresses the challenges associated with fostering the physical development of Ukrainian schoolchildren connected with distance learning in physical education. The primary conditions for adopting distance learning stemmed from the Covid-19 pandemic and now confronts military aggression from Russia. The goal: to track the progress of 7th-grade students\u27 physical development through remote physical education learning programme. Research methods: theoretical analysis, literature review, pupil questionnaire, pedagogical experiments, and statistical analysis. Surveying 126 7th-grade pupils (60 boys and 66 girls) revealed a prevailing preference for traditional face-to-face physical education classes. Only 11.11% of pupils considered distance learning to replicate a well-structured physical education session. Results showed that 84.12% believed remote lessons influenced their motor activity, physical fitness, and interest in exercises, 57.15% reported decreased personal motor activity, 42.85% felt their physical fitness remained unchanged. The methods employed by teachers during distance learning included fitness programmes (58.73%), general developmental exercises (42.86%), and strength exercises (36.51%). Approximately 22.22% of pupils indicated a tendency to disengage from distance lessons. The authors’ remote physical education learning programme proved effective fitness indicators among the experimental group (EG) pupils compared to the control group (CG). Statistically significant differences were established across multiple physical fitness indicators for 7th-grade EG schoolchildren