The Scientific Journal of Rezeknes Augstskola
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TAX ADMINISTRATION PROBLEMS
Full text linkTax administration is a critical function of government responsible for the collection, management, and enforcement of tax laws and regulations. Effective tax administration is crucial for ensuring government revenue and fostering a fair business environment. Complex tax laws and procedures often lead to compliance difficulties for both taxpayers and tax authorities, resulting in errors in tax reporting and incomplete tax collection. Enhancing tax legislation, strengthening enforcement mechanisms, and investing in modern technologies are crucial steps to combat tax evasion and streamline tax administration processes. Furthermore, simplifying tax procedures, providing taxpayer education, and improving communication channels can promote compliance and foster trust in the tax system
CRIMINAL ASPECTS OF BRIBERY
Full text linkThe article "Criminal Aspects of Bribery" is developed based on a bachelor\u27s thesis and the conclusions and suggestions put forward therein regarding the origin of the concept of bribery, the development of effective regulatory measures for its suppression, taking into account judicial and investigative practice. The aim of the article is to reflect, in the author\u27s opinion, the main factors influencing the process of proving bribery, as well as to examine the most significant recommendations (methodology) developed by the author and used in practical work for the qualification and investigation of the criminal offense under Article 320 of the Criminal Law.The article is divided into three sections. The first section briefly examines the historical analysis of bribery and the current regulatory framework for combating bribery, including amendments to legal norms, and compiles statistics on the situation of bribery in Latvia. In the second section, the author focuses on the legal characterization of bribery, analyzes judicial and investigative practices, providing their opinion on the qualification determination under Article 320 of the Criminal Law. Meanwhile, in the third section, the author summarizes the main justification for recommendations, using other state normative regulations as arguments as well
THEORETICAL ASPECTS OF MORTGAGE LOAN
Full text linkMortgage loan is one of the most important types of loans in the economy – households can receive funding to buy or build a home, which is often their largest investment in a lifetime. At the same time, mortgage lending stands out as one of the most profitable services within the banking sector. The mortgage market acts as a powerful transmission tool for the monetary policy. Despite the annual increase in household disposable income, a significant number of households cannot afford a mortgage loan due to insufficient savings or low income. Various factors significantly influence the accessibility of mortgage loans and development of mortgage market. The author conducted a comprehensive analysis of theoretical aspects of mortgage market, encompassing mortgage loan concepts, essential elements, and factors influencing mortgage market, resulting in a systematic and concise summary
BREEDING OF BEEF CATTLE IN THE ORGANIC FARM “STIKĀNI” AT SAUNA PARISH, PREILI REGION
Full text linkAt the "Stikāni" farm in Preiļi municipality, they operate in the field of organic meat production. The farm has a cattle density of 1.05 cattle per hectare of agricultural land, and there are practically no opportunities for expanding the area. Therefore, it is necessary to evaluate the possibilities of increasing the self-produced fodder base while maintaining the existing agricultural land area and determining the most effective feeding method. A comparative experiment of feeding methods with different fodder was carried out at the "Stikāni" farm. The experiment determined which type of fodder provided the greatest live weight gain for the cattle included in the experiment and which type of fodder production should be focused on
A PRACTICAL EXAMPLE OF THE DIGITAL TWIN IN ACTIVE LEISURE AND ENTERTAINMENT TOURISM: ACTIVITIES WITH HORSES
Full text linkPurpose and aim of the study: Based on the need to classify leisure and entertainment tourism services, the research aims to give an example of the practical application of the digital twin in leisure and entertainment tourism – horse riding.Design / Methodology / Approach: The research employed the monographic and descriptive methods to analyse the definitions of active leisure and entertainment tourism as well as a semi-structured interview with Latgale region farms providing equestrian activities to tourists to identify the compliance of tourism services supplied by each farm with the criteria set by the classification by applying the NewStarT digital twin prototype.Main Findings: Based on the results of the interview, it was found that out of the 10 farms interviewed, 3 farms scored 100% and that these farms met all seven of the criteria for successful management of the service. Originality: The research gives insight into the practical application of the digital assistant to assess the compliance of tourism services supplied by a farm with the criteria set by the classification. Implications: The research results could be used for the implementation of the digital tool to assess the compliance of a leisure tourism service – horse riding –, as well as to develop recommendations for farms whose tourism services supplied are not 100% compliant
EXTERNAL FACTORS DRIVING AND LIMITING START-UPS IN LATVIA
Full text linkPurpose and aim of the study: The purpose of the research is to conduct a review of the literature on start-ups in order to identify the driving and limiting factors in the development of start-ups in Latvia. Design / Methodology / Approach: Methods used in the research – the monographic method, the survey method, and the force field analysis method. The main tasks of the study are: to study the main aspects of the activity in the start-up sector in Latvia; identify the driving and limiting factors in start-up activities using the force field analysis approach; and identify appropriate courses of action to promote drivers and reduce constraining forces.Main Findings: The research concluded that the most important element driving development for start-ups in Latvia is the development of technology in the market, and communication with the customer is also a very important factor. The factors that are disturbing the development of start-ups are the intensity of competitors, increase in costs and political instability in the world. Originality: The study provides an insight into the aspects of driving and inhibiting factors for start-ups, and the author created recommendations on development opportunities for start-ups on the Latvian scale. Implications: The results of the research are important for both working start-ups and new entrepreneurs who plan to start their own businesses in the future.
RESEARCH ON THE LEVEL OF PROFESSIONAL BURNOUT OF THE EMPLOYEES OF THE OUTPATIENT HEALTH CENTRE "X" THE FACTORS INFLUENCING IT, AND DEVELOPMENT OF RECOMMENDATIONS FOR BURNOUT MANAGEMENT IN THE WORK ENVIRONMENT
Full text linkOver the past three years, the COVID-19 pandemic caused medical congestion and increased the incidence of burnout among medical professionals. In Europe, about a third of medical professionals experienced burnout. The aim of the study is to investigate the burnout rate of the staff of the outpatient health centre “X” and to develop recommendations for reducing burnout in the work environment. Methods used were scientific literature analysis, interview of the heads of the structural units of the observed outpatient centre, Maslach Burnout Inventory, qualitative data analysis, and quantitative data analysis. The research took place in Riga in spring 2022. The study results showed that the average burnout level in this outpatient centre is middle level. The most suffer from burnout functional specialists.
INTEGRATION OF MUSIC AND ART: SOME ASPECTS TO TEACHING HISTORY OF ART
Full text linkOne of the trends in the process of updating the contemporary education is the use of the integratd approach to teaching. The integrated approach to teaching creates the environment which helps learners to understand relations between the areas of content of different arts. This approach is first and foremost oriented towards the development of learners’creative thinking and imagination. The program developed for teaching potential designers in Daugavpils University includes courses on history of Art. The History of Art operates with such common art categories as harmony, rhythm, genre, form, style, content, contrast, imaginative contrast etc. Being aware of mutual links between such arts as painting and music will develop understanding about associative imaginary links of the language of artistic expression. Comprehension of composer’s or painting’s creative work or an individual composition within the context of spiritual quest of the epoch allows us to broaden our perceptions about general regularities of the development of historical processes and art in one or another historical period. Those developmental periods of art, when the interaction between its different kinds was the most intensive and satiated the whole cultural aspect of the epoch (romanticism, impressionism, expressionism), attract the greatest attention. In music literature, the most delicate form of sound patterns is manifested in musical landscapes. Natural phenomena, due to their nature, can be not only seen but also heard, and therefore, the range of their reflection in music is tremendously broad. The research aim based on an integrated approach to teaching, to research the interaction between music and painting, as example using the creative work of Latvian landscapist Vilhelms Purvītis and Latvian composer Alfrēds Kalniņš. The paper focuses on the possibility to integrate art and music in the context of enrichment of students’ knowledge and skills.
INSTITUTIONAL SOCIAL RESPONSIBILITY IN THE INITIATIVES OF EDUCATION FOR SUSTAINABLE DEVELOPMENT IN LATVIA
Full text linkThe article deals with the implemented initiatives of education for sustainable development in educational institutions and the evidence of institutional social responsibility in them. The data were collected by the content analysis of 15 homepages of institutions implementing education for sustainable development, questionnaire to 151 students aged 14-19 years and 24 interviews with 12 principals and 12 teachers on the state of the art of sustainability issues in their organisations. The sample of 12 educational institutions, principal and teacher represented the same educational institution: 4 primary schools, 4 secondary schools and 4 state gymnasiums with a wide geographical representation – capital, urban, small town and rural schools, as well as 7 online correspondences with the representatives of organisations implementing education for sustainable development initiatives in Latvia. The data show that sustainable development initiatives are not systematically implemented and monitored in educational institutions in Latvia. There is no co-financing at national level to provide targeted methodological support for teachers in implementing practice-based education for sustainable development, instead schools attract funding from Erasmus+ or other projects. There is also a lack of a common understanding of sustainability culture among the members of the education management team, as well as no studies have been carried out on institutional social responsibility in educational institutions and regarding the implementation of education for sustainable development in curricula.
VALUE OF INNOVATION IN LIFELONG LEARNING: PEDAGOGICAL AND SOCIAL CONTEXT
Full text linkThe key competences for lifelong learning have become an integral part of social work and the educational process in Ukraine. Therefore, in this review, we focused on the theoretical aspects of the developed strategies for implementing the competence framework for lifelong learning that are based on the fundamental international documents; analysed the value of this approach for the country\u27s development in general and in specific aspects (based on research and information on the efficiency of implemented projects in this area that are publicly available); and provided a detailed review of the main proposals for the implementation of lifelong learning programmes in the public sector, project activities, and other relevant measures. This made it possible to analyse the main directions of implementation of the relevant state policy, their compliance with the standards and vector of lifelong learning development in international practice, as well as to identify problems and prospects for the development of the Ukrainian state strategy for lifelong learning