The Scientific Journal of Rezeknes Augstskola
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EVENT TOURISM AND ITS NATURE
Get PDFTrends in world tourism demand and the state of tourism supply indicate the importance of the development of tourism at the event. Event tourism is a growing market segment and a challenge for all destination stakeholders. Event tourism has certain advantages for the development of the region compared to other types of tourism. The research focuses on the study of event and event tourism definitions, classification, event tourism features and types
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
MACHINE LEARNING FOR HUMAN RECOGNITION
Get PDFThe aim of this work is to develop a neural network that will be able to recognize human presence. To achieve this goal, authors applied neural network architecture YOLOv5 and the open dataset COCO. The experiment was repeated three times. The study yielded a good result - the neural network was able to detect humans in images with a good precision
THE IMPACT OF THE MINIMUM WAGE ON THE LIVING STANDARD IN LITHUANIA
Get PDFThis article is about a minimum wage that is too low in Lithuania. The aim of the article is to investigate whether the minimum wage is enough for Lithuanians to live a dignified/comfortable life, using the answers of the respondents obtained during the questionnaires research. Scientific literature, statistics and SPSS analysis software was also used to achieve this goal. At the end of this article, the results obtained during the research are discussed, which show that the respondents agree that the minimum wage is not enough for a dignified/comfortable life
TOURISM DEVELOPMENT IN COVID-19 PANDEMIC CONDITIONS IN LATVIA
Get PDFThe tourism industry will have to adapt to the post-pandemic "new normal" as the outbreak of the Covid-19 pandemic has brought major changes to the world. The Covid-19 outbreak, which began in 2019, affected the lives of people and businesses around the world and changed everyday life beyond recognition. Given that Covid-19 is spread mainly through contact with an infected person, the decision was taken in several countries to introduce various safety measures to reduce the spread of Covid-19, such as the introduction of an emergency situation, social distancing, travel restrictions, wearing of masks, cancellation of events and closure of businesses. These changes had a major impact on everyone around the world, but in 2022, as the incidence decreases, the tourism industry is gradually starting to recover. The novelty of the research: explores how the tourism industry is evolving in the face of the pandemic and how travellers are changing their habits
CHARACTERICTION OF ON-DEMAND SERVICES
Get PDFThe purpose of on-demand services is to allow customers to instantly request and receive service as needed, anywhere, anytime. It is fundamentally different from regular services. Novadays people are busier than ever and therefore prefer on-demand services for their daily activities and tasks. In addition, they expect an extremely fast response to their service requests and delivery of products/services. For this reason, on-demand service apps have gained increasing appeal among people since the last decade. The aim of the study is to describe the most characteristic features of on-demand services. Research tasks: (1) provide a general description of on-demand services; (2) describe the on-demand service business model; (3) provide on-demand service application characteristics
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
THE IMPORTANCE OF MEMORIAL TESTIMONY OF THE SOVIET PERIOD IN THE UNDERSTANDING OF HISTORY
Get PDFThe reason for writing the article is related to RTA student S. Sprudzāns 2020 conduct a survey on memories of life in the LSSR. 72 respondents - the youth of the city of Ludza - took part in it, revealing their trust in the sources of memories. It turned out that in matters of Soviet times, they trusted parents, grandparents, relatives, acquaintances and experts the most and least trusted teachers. Therefore, there was an interest in finding out what the testimonies of memories mean to young people, how historical events are revealed and how it helps to understand the Soviet era, why the level of trust in them is much higher than the official level - expressed in educational institutions
INDICATORS AND TRENDS CHARACTERIZING POPULATION MIGRATION
Get PDFBased on the fact that several hundred thousand Latvian citizens have chosen another country as their independent residence and do not want to re-emigrate. Migration is one of the most pressing problems of the Latvian economy. Migration is, by its definition, the movement of people of working age between different territories, both in the short and long term. Within the framework of the study, the hypothesis put forward, that in the analysed period the decrease of the population as a result of migration shows positive tendencies, which was partially confirmed
CORPORATE GOVERNANCE AND SUSTAINABILITY REPORTING IN LATVIA
Get PDFSustainability reporting improve the quality of financial reporting to meet the needs of different users of corporate information. The traditional financial reporting is deficient in total, which underlines the need for sustainability reporting. In the nearest future, social and societal pressure to disclose information about a company\u27s compliance with sustainability issues will become a requirement for boards to set a strategic direction to ensure a sustainability reporting policy