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- PublicationA NEW INNOVATIVE PRODUCT PORTFOLIO IN LATVIA AND ITS AVAILABILITY ON THE MARKET (BUSINESS INCUBATION PROGRAMME 2009-2014)(2016)
;Liene Amantova-Salmane ;Maris IgavensIrena SilinevicaNew product development is a very important issue for economic growth and welfare growth in general. The support programme of business incubators plays a significant role for operation of start-up companies in their creation of new products. In spite of it many enterprises of business incubators are not able to finish their innovation process, which shows on necessity to research these problems. The aim of the research is to investigate the portfolio of new products which were developed by Latvian Start-up companies in the frame of the Business Incubation Programme 2009-2014, related to commercialization and market uptake. The research is based on the authors’ conducted research as a part of scientific grant of Rezekne Academy of Technologies „New product development process modeling and analysis in Latvia – innovation barriers”. The following methods are used in this research: content analysis, deductive, logical and comparison, and word cloud methods. As a result, the authors worked out and offered the word cloud of innovative products, which are produced in business incubators in Latvia, and which are available in markets. The authors worked out the word cloud of New Products, which are produced in business incubators, but are not on the markets. - PublicationA NEW PARADIGM OF SUSTAINABLE DEVELOPMENT DIMENSIONS(2018)Liene Amantova-SalmaneSustainable development has become an universal phrase and the area of many policy initiatives, especially those regarding environmental organizations. The revision of the dimensions of sustainable development gives vital support to develop and implement indicators for them. The dimensions of sustainable development are inseparable and mutually reinforcing. Sustainable development actions depend on complexity and working with different interests of environment and development. It is impossible to predict what needs future generations will have. The obligation of the current generation is both to use and protect the world resources in ways that meet human development opportunities more justifiably today, but which do not exclude choices for such actions tomorrow. The aim of the research is to analyse the dimensions of sustainable development. More deeply, the research tasks are to outline the hierarchical organization of sustainable development criteria and indicators and to create a new paradigm of sustainable development dimensions. The methods of research are monographic, quantitative, deductive, and inductive. The key result: a new paradigm of sustainable development dimensions is created. Sustainable development is a concept, possibly surrounding closely every aspect of human society. The meaning of the dimensions of sustainable development is all the time in progress. There is a new approach to the dimensions given in the research. Sustainability could be understood better in terms of “here and now”, “later” and “elsewhere”. The existence of sustainability criteria guarantees sustainability in the long perspective. It can be suggested that the sustainability criteria analysis and their practical use could be further developed.
- PublicationA STUDY OF LOCAL ARTISAN AND CRAFTSMAN MARKET OPERATION IN REZEKNE(2017)
;Maris IgavensDaina ZnotinaLocal food, both from the perspective of the producer and the consumer, is becoming all the more popular topic in modern society. One of the places where the buyers and sellers of these products meet is the market. The research aim is to study the operation of local artisan and craftsman markets in Rezekne and the opportunities for improving their operation. The theoretical and practical aspects of artisan activity are described in the study; surveys have been conducted to find out the opinions of market visitors on the supply of the artisan market; data analysis and interpretation; and to make conclusions and suggestions for improving the operation of the local artisan and craftsman market in Rezekne. Research methods: logical construction, analysis, a survey, the graphical method. The study results in a conclusion that the buyers of the local artisan and craftsman market in Rezekne are satisfied with the supply; however there are opportunities for its improvement. The main aspects with the opportunities for improvement are: spreading information about the market, i.e. its advertisement, expanding the assortment offered, extending the opening hours of the market, expanding the premises and the parking space of the market. - PublicationACCOUNTING AND ECONOMIC ANALYSIS IN CONDITIONS OF DIGITALIZATION AND GLOBALIZATION OF PUBLIC RELATIONS(2019)
;Iryna Yegorova ;Yaroslav IzmaylovEvalds ViskersThe aim of the research is to identify the directions of accounting and economic analysis in the context of globalization and electronic data processing. The role of accounting and economic analysis in managing sustainable development of the national economy and economic entities is determined. The theoretical and methodological design of improved systems of accounting and economic analysis of enterprises’ economic activity including expanded and updated functions, tasks and principles in accordance with current conditions of digitalization and globalization of public relations is presented. It allows creating appropriate organizational and methodological provision of accounting and analytical support of managing enterprises’ activity to increase reliability and relevance of accounting information. The authors prove that improved components of the accounting and economic analysis system of enterprises’ economic activity in the conditions of digitalization and globalization of economic relations will enhance application of accounting techniques, procedures, methodological support, management and internal control. - PublicationANALYSIS OF DIFFERENT PREVENTIVE MEASURES TO IMPROVE HOME OFFICE ERGONOMICS – RESULTS FROM A STUDY ON THE FIRST WAVE OF THE COVID-19 PANDEMIC IN LATVIA(2021)
;Linda Matisāne ;Linda Paegle ;Ivars Vanadziņš ;Asnate Anna Linde ;Sarmīte Rozentāle ;Ieva Grīntāle ;Iveta Mietule; ;Lienīte LitavnieceIluta ArbidāneIntroduction: Telework, also known as remote work, distance work, telecommuting, was gaining popularity already before the COVID-19 pandemic. Despite benefits, telework can also cause workers' mental and physical health, and forced telework during the COVID-19 pandemic has promoted the onset of these problems. Objectives: The objective of the study was to analyze the management of ergonomics in teleworking workplaces and the association between pain longer than three days and preventive measures provided by employers in Latvia during the 1st emergency restrictions, which were in force between 12 March and 9 June 2020 due to the COVID-19 pandemic. Methods: Web-survey was used to gather information from respondents – workers. In total, 1006 workers fully filled in the questionnaire in October 2020. Four hundred eighty-three teleworkers of both genders were identified. Results: 35.7% of respondents reported pain longer than three days. The odds of pain were increased in case of lack of all analyzed preventive measures. For those who reported not being provided with a computer and other IT equipment OR for pain was 1.50 (CI 0.95-2.37). Even higher OR was observed in case of not receiving advice on how to arrange an ergonomic workstation (OR= 2.37, CI 1.32-4.25) and not having identified working conditions (OR= 2.61, CI 1.43-4.77). The highest risk was observed if the employer had not provided an office table and office chair (OR=5.46, CI 1.78-16.80). Conclusion: Teleworkers not receiving support from the employer on the arrangement of home offices have an increased risk of having pain for longer than three days. Provision of an office worktable, an office chair, advice on how to arrange an ergonomic workplace and provision of workplace risk assessment are key measures to be taken by the employer to improve home office ergonomics of their workers. - PublicationAnalysis of factors affecting zero-waste food consumption in schools(2022)
;Deksne, Juta ;Litavniece, Lienīte ;Zvaigzne, Anda; Kodors, SergejsThe research aims to identify the factors affecting food waste and waste generation in schools and, consequently, barriers to zero-waste food consumption based on a systematic review of literature for the period 2015-2022. The research employed qualitative methods: systematic literature review, analysis and synthesis, as well as the monographic method. The literature review examined 1702 research papers and the abstracts. Using a PRISMA 2020 flow diagram, 54 papers were selected from the ScienceDirect, Scopus and Google Scholar databases for an in-depth analysis. Based on the literature review, 8 groups of factors that affected the generation of food waste in schools in the consumption process were identified: demographical, political, school food policy, environmental, socio-economic, personal/human, physical/human and geographical. The factors identified and aggregated might provide a basis for further discussions on zero-waste food consumption and food waste reduction in schools, as well as specific actions to optimize school food consumption and promote effective food and food waste management. - PublicationANALYSIS OF FALSE DOCUMENTS DETECTED AT THE BORDER CONTROL OF EUROPEAN UNION MEMBER STATES AND THE PROSPECTIVE METHODS FOR THE DETECTION OF COUNTERFEITS(2020)
;Gaļina Jupatova ;Iluta ArbidaneIveta MietuleThe subject of the paper "Analysis of False Documents Detected at the Border Control of European Union Member States and the Prospective Methods for the Detection of Counterfeits" is topical, as the verification of the authenticity of travel documents is the cornerstone of border controls; also, the interrelations between the techniques of producing false documents discovered in the EU Member States and the practical application of technologically new methods of document reproduction has not been extensively reviewed and evaluated in EU scientific literature and current information materials. Identity fraud is expensive: from bank accounts opened with false names to money laundering and all kinds of smuggling and terrorism. The endless variety of criminal activities gives false documents a high value. In addition, for 3 billion travelers worldwide, identity verification needs to be fast, unproblematic and effective. Due to the pressure on borders (time constraints and an increasing numbers of travelers) and the increasing complexity of modern document security, border control capabilities (officials and/or automated systems) are compelled to decide quickly and simply whether documents submitted are authentic or false. The operational execution of document verification capacity is crucial for the efficiency and security of border checks. The aim of the research is to study the quality of false documents discovered at European Union Member States’ border inspections and to identify prospective methods of their detection. - PublicationANALYSIS OF HIKING FOOD PROCESSING TECHNOLOGIES ON THE MARKET(2020)
; ;Iveta Dembovska; Ivo DembovskisThe food sector is one of the fastest-growing sectors, therefore it requires that producers follow food market trends and quickly respond to consumer demand. Besides, the producers have to comply with the increasingly strict conditions and regulations imposed on food producers in recent years. Food producers need to be able to develop products that are safe and have a long shelf life and at the same time, the manufacturers have to continuously diversify their products, create new flavor and aroma combinations, increase the nutritional value of the products while increasing the production volumes and considering energy efficiency, as well as environmental impact. The aim of the research is to study and analyse hiking food processing technologies on the market. Methods used in the research – monographic, synthesis, comparative method. The research developed proposals for manufacturers of hiking food for the design and manufacturing of new products. - PublicationANALYSIS OF REMIGRATION POLICY IN THE BALTIC STATES(2022)
;Iveta Mietule ;Iluta Arbidane ;Kristine Sudnika ;Arvis ArbidansNikola Elizabete MietuleThe number of the country's population has significantly decreased in the Baltic States over the last fifteen years, experiencing the highest wave of emigration in the years of the economic crisis, when many residents went to other countries to ensure higher incomes and material well-being in general. In the Baltic States, emigrants are mainly people of working age. This has an impact on the labour market and the national economy as a whole. As the role of the labour force in the formation of the national economy is very high, it is important to make correct and balanced decisions about the measures aimed at returning the labour force to the country, forming the remigration policy. The aim of the study is to analyse the remigration policy in the Baltic States in the context of general migration trends. The current study proposes the following hypothesis - the remigration policy in the Baltic States has been developed according to similar principles and includes a similar set of measure. The following research methods support the study: logicalconstructive method, scientific induction method, statistical data analysis method and graphical data processing method. - PublicationAnalysis of Small and Medium Sized Enterprises’ Business Performance Evaluation Practice at Transportation and Storage Services Sector in Latvia(2017)
;Inta KotaneIrina Kuzmina-MerlinoIn the circumstances of globalisation, the assessment of the companies’ business performance becomes crucially important for small and medium-sized enterprises (SMEs). Despite a wide variety of the methods for evaluation of the companies’ financial performance offered by the theory of economics, the issue on what is the optimal method to be chosen and to be applied by the company to manage efficiently the enterprise is still up-to-date. During the research performed by the authors, it was established that the SMEs business performance assessment in Latvia can be carried out mainly using just financial indicators. The research reveals inadequacy of traditional performance measurement approach based on the analysis of just financial indicators of the economic activities and explains its insolvency by using as an example the analysis of financial conditions of some bancrupted companies during the recent years of their existance. The current research is based on the analysis of scientific publications, results of the authors’ previous studies, and the results of the expert survey.Scopus© Citations 17 - PublicationAPPLICATION OF AUGMENTED REALITY IN E-COMMERCE(2021)
;Guna RundāneLitavniece, LienīteThe problem of research is still relatively low usage of augmented reality mobile applications in e-commerce, despite it’s advantages and opportunities to increase competitiveness. The aim of the research is to find out and explore the benefits of augmented reality in e-commerce. The paper discusses the definition of augmented reality, it’s advantages and looks through most succesfull mobile applications in e-commerce containing augmented reality. The author includes a case study from a very popular app “Makeup Genius” and examines the basis for its success. The most popular augmented reality apps allow customers to virtually try on products saving time by not having to go to a physical store. Several sources point out that the main advantage of augmented reality is greater consumer interaction with the application, which as a result creates a pleasant experience for the customer. - PublicationApplication of Component Organized Learning Method for DIGSCM 4.0 Hybrid Courses(2023)
;Eduard Shevtshenko ;Rene Maas ;Tatjana Karaulova ;Anna Truver ;Anna Nikolajeva ;Ritvars Revals ;Janek Popell ;Iveta Dembovska ;Mindaugas SamuolaitisAsta RaupelieneHigher education as the education whole faced an unprecedented challenge last year. Due to the Covid-19 pandemic, the educational process had to change rapidly. The need for redesign and renovation was obvious already before the crisis driven by the pandemic started. As all other methods have become more personalised, education had to follow. In the current paper, the authors will solve the efficient delivery of know-how and skills requested by developing Component Organised Learning components that can be applied in different courses. The required solution should find a way to use the COL concept to avoid the repetition of materials and excessive work of collaborative HEI-is. - PublicationAppraisal of the Residential Real Estate in Latvia: The Case of Riga and Daugavpils(2014)
;Oksana Ruzha ;Tatjana TambovcevaIluta ArbidaneThe real estate sector plays an important role for the real economy. Econometric modeling is successfully applied to mass appraisal of real estate, which is one of the most classical economic tasks. The paper shows the results of the use of three models for the appraisal of the commercial value of residential real estate in Latvia. The authors have chosen two biggest cities in Latvia, i.e., the capital of Latvia – Riga and the regional center – Daugavpils. The statistical analysis of the sales data for 2011-2012 has allowed distinguishing pricing factors of the residential real estate both at the regional level and at the level of a building and object of real estate. Modeling was conducted with the use of correlation and regression and cluster analyses. The additive and multiplicative models based on the regression equation and the model of the cluster analysis based on the method of parallel sectioning have been presented. - PublicationARHIVING OF ORAL HISTORY SOURCES IN LATVIA: EXAMPLE OF MUSEUM OF THE OCCUPATION OF LATVIA(2018)
;Strods, KasparsMalahovskis, VladislavsSince second half of 1980s in Eastern Europe and Latvia importance of oral history sources is increasing in various study sectors. It has become relevant material for archiving, preservation, digitization and solving various problematic issues. The research is based on study of Museum of the Occupation of Latvia Audiovisual holdings source archiving experience. - PublicationArtificial sociality in the human-machine interaction(2021)
;Komarova, V.; ;Tumalavičius, V.Krasko, A.The article aims at clarifying the concept artificial sociality in the human-machine interaction by answering the question whether artificial sociality is a prerequisite or a result of this interaction. The authors conducted a logical analysis of the definitions of sociality and artificial sociality as presented in the scientific literature, and conducted an empirical study of artificial sociality in the human-machine interaction with three methods - comparison of means, correlation analysis and discriminant analysis. All three methods were used in the analysis of the same data: indicators of the potential of the human-machine interaction and G. Hofstedes six cultural dimensions. With these measurements of culture, the authors interpreted empirically the degree of its artificiality (based on the methodological assumption about the combination of natural and artificial in culture) which determines the development of artificial sociality. Based on the results of the application of three methods of statistical analysis, the authors conclude that in the contemporary world, there are both conditionally artificial cultures that are the most favourable for the development of artificial (algorithmic) sociality and conditionally natural cultures that hinder the development of artificial sociality. This type of sociality emerged under the development of writing and various methods of processing and storing information (catalogues, archives, etc.), i.e., long before the creation of machines. Artificial sociality is determined by the relative artificiality of culture, and is a prerequisite rather than a result of the human-machine interaction. - PublicationAssesment of urban sustainable development: example of Rezekne city(2015)Lienīte LitavnieceSince 90s of the 20th century sustainable development has become a global issue which is receiving increasing attention. Successful sustainable development is only possible from the bottom to the top, which means that the human and environmental mutual relations must be taken into account not only on a global scale as a whole, but also focus on the much smaller territorial units. The role of the city as the administrative territorial unit has significantly increased in recent years, the acknowledgment for that can be found in the European Union Cohesion Policy, polycentric development policy, spatial planning policy, etc., in the figures of the rapid population growth in urban areas, about joining of separate scientific disciplines in order to study current issues in the cities. In sustainable development studies special attention is paid to mega cities or capitals, which have the most significant impact on the environment, based on certain key indicators - CO2 emissions, the amount of municipal solid waste generated in cities, etc. The planning documents, that provide a picture of the specific urban sustainable development priorities, play an important role in ensuring sustainable development. The aim of the article is to explore the sustainable development strategies of the city of Rezekne for 2013-2030 in conformity with the five dimensions of sustainable development and to assess the development possibilities of Rezekne. During the study the sustainable development strategy of Rezekne for 2013-2030 was evaluated, strategic aims, long-term priorities, and actions were established. As a result, it was concluded that they meet all five dimensions of sustainable development, but in the strategy for these actions, it is necessary to focus on the essence of the concept of sustainable development, that meets the needs of the present without compromising the ability of future generations to meet their own needs [1]. The evaluation of current performance shows that the strategy of planned targets may not materialize and as a result have a significant impact on sustainable development, so it is necessary to make appropriate adjustments in the operational plans.
- PublicationASSESSMENT AND JUSTIFICATION OF REGIONAL POLICY IMPLEMENTATION EVALUATION(2009)Liene Amantova-SalmaneA regional policy reflect changes that can be planned or not planned and either be useful or even create new development disparities in regions. To avoid the latter it is necessary to evaluate regional policies, which are a key factor in guaranteeing the quality and rationality of the implementation of a regional policy and are intended to promote regional development.
- PublicationAssessment of direct taxation instruments(2015)Anita PuzuleCreation and development of a favourable business environment in regions is unthinkable without an appropriate tax system. The research study aims to assess the direct tax system in Latvia comparing it with the tax systems in Estonia, Sweden, Finland and Denmark in order to detect common features and differences, as well as to learn the experience that could be adopted in Latvia. The research tasks are to evaluate criteria of the tax policy and to analyse development directions of the direct tax system. The monographic descriptive method, statistical methods in economics, methods of logic and construction are used in the research. Relationships between the elements of the direct tax are explored, and differences between them are determined in the research; the conclusions that could be considered for the tax system improvement in Latvia are made. Evaluation of the direct tax systems in other countries shows that only distributed profit is subject to the corporate income tax in Estonia. The progressive rates are applied to the personal income tax; non-taxable income is higher; as well the tax distribution among budgets differs. In its turn, social security contributions depend on the financing arrangements of the services provided, and the property tax rates are determined by the municipalities, and they are affected by the location of the property and purpose of its use.
- PublicationASSESSMENT OF INCOME TAXATION OF PERFORMERS OF ECONOMIC ACTIVITIES(2018)
;Anita PuzuleInguna SvikaIn the changing economic situation of nowadays, flexible forms of employment become more popular, and a performer of economic activities is one of them. They have to face the inconstant tax policy of Latvia, be able to choose a payment regime from earned income, which is most suitable for them. The authors believe it is worthwhile to find out the opinions of performers of economics activities and to assess tax liabilities, which is an important requirement for the planning and development of their activities. The goal of the research is to assess the taxable income regimes for performers of economic activities in Latvia and to find out their opinion on their satisfaction with the tax policy. The approaches of the research are: the monographic and descriptive methods, document analysis, logically construction, statistical analysis, and a sociological research method – a pilot survey. The research resulted in the assessment of taxable income regimes and their application in various situations. By conducting the pilot survey, it has been discovered that performers of economics activities find it difficult to understand standard regulations and accounting management; they lack comprehension of the importance of SSIMC and its advantage for the future. The calculations made by the authors show the amounts of the tax burden formed with each tax payment regime. - PublicationASSESSMENT OF OPPORTUNITIES FOR DEVELOPMENT OF ACOMMODATION SERVICES IN REZEKNE CITY(2017)
;Evalds ViskersDaina ZnotinaThe topicality of the research is determined by the importance of tourism for the development of national economy and individual regions; therefore, the tourism industry in Latvia needs to become attractive and have competitive strength on the common tourism market of Europe. Tourism statistics show ambiguous information on the numbers of foreign tourists entering Latvia in 2014 – 2016. In Rēzekne these numbers have a positive dynamic; therefore we need to continue strengthening the capacity of the tourism industry. A significant element forming the tourism product is the accommodation industry. The article covers an assessment of the opportunities for developing accommodation services in Rēzekne city, and based on the results of the study, recommendations have been developed for improvement of accommodation services in Rēzekne city. The specialization and offered anciallary services must be taken into consideration by planning their establishment. As a possibility the establishment of a SPA hotel in the city Rezekne can be mentioned.