INTERPRETATION OF CONCEPTS “OF ANOTHER KIND” AND “DIFFERENT” IN LATGALE REGION FROM TOURISTS’ POINT OF VIEW

Investigation of city development issues and strategic planning issues of spatial development are essential factors of city’s growth. Both academic researchers in economic and geography and professionals in city development policy are involved in examination of these topics. Various city development theories were elaborated and assimilated as a result of comprehensive research. The current article examines cities’ attractiveness criteria updated in theoretical and practical research as well as explores methodology of city attractiveness research with the aim to identify attractiveness criteria of cities and towns of Latgale region

Self-assessment of Students’ Life Quality in Latgales Region

The study of the scientific literature concerning the concept of quality of life makes it possible to draw conclusions on this concept positioning in different sub-sectors of science, the convergence with its concept of standard of living as well as various approaches to quality of life in quantitative and qualitative evaluation. The author entirely supports the scientific opinion, which emphasises the subjective evaluation of quality of life, i.e., quality of life is subjectively expressed in the form of individual's satisfaction with life in general. It consists of certain elements that are important to the individual or affect his quality of life. The aim of the research is to analyse the students' understanding and interpretation of the concept ‘quality of life’, as well as gather and interpret the respondents' subjective evaluation of quality of life. Students are the basis of this study. General elements characterising students’ quality of life are available education services, disposable income, health care, cultural and entertainment events, sense of ‘belonging’ to a family, acquaintances and friends. The author's initial assumptions regarding the fact that most respondents would express dissatisfaction with certain elements of quality of life and quality of life in general, were not confirmed by the study

Promocijas darbs

Promocijas darba mērķis – analizēt un izvērtēt personāla izmaksu kā finanšu grāmatvedības elementa tiesiskos un metodiskos aspektus, aktualizēt personāla izmaksu uzskaites problēmas grāmatvedībā, izstrādāt priekšlikumus šo izmaksu uzskaites un informācijas atklāšanas pilnveidošanai. Promocijas darbā ir apkopotas dažādu ekonomikas teorētiķu atziņas par darba samaksas kā ekonomiskās kategorijas vēsturisko attīstību, izstrādāts personāla izmaksu uzskaites procesa pētījumu metodoloģijas modelis, analizēta personāla izmaksu aprēķināšanas/aplēses un uzskaites bāze un procesa norise, ir raksturota un analizēta personāla izmaksu un to uzskaites tiesiskā reglamentācija, uzskaites organizācijas īpatnības finanšu grāmatvedībā. Darbā ir pētīta ar personāla izmaksām saistītās informācijas atklāšana finanšu pārskatos Latvijas likumdošanas un Starptautisko finanšu pārskatu standartu kontekstā, analizēti un interpretēti statistikas rādītāji, kas raksturo personāla izmaksas, galvenokārt, darba samaksu kā personāla izmaksu pamatkomponenti. Pamatojoties uz analīzi, ir pilnveidota personāla izmaksu komponentu terminoloģija un klasifikācija, pamatojoties uz minimālās algas valstiskās reglamentācijas pozitīvo un negatīvo aspektu analīzi, izstrādātas rekomendācijas minimālās algas un neapliekamā minimuma paaugstināšanas alternatīvas – ienākuma nodokļa atlaides ieviešanai Latvijā; izstrādāti ieteikumi informācijas uzrādīšanai finanšu pārskatos, kas pilnvērtīgāk raksturo uzņēmumā esošo personālu, tā izmaksas un darba devēju investīcijas cilvēkresursos. Promocijas darba pamatteksts ir izklāstīts 162 lapaspusēs. Darbā ievietotas 24 tabulas, 33 attēli, 3 pielikumi. Literatūras un avotu sarakstā ir iekļautas 183 literatūras vienības.Annotation of the Promotion Paper The aim of the Promotion Paper is to analyse and to evaluate legal and methodical aspects of staff costs as an element of financial accounting, to update matters of calculation of staff costs in accountancy, to develop proposals for improvement of calculation of these costs and reveal of information. Views on historical development of staff costs as economic category by various economic theoreticians are summarised; methodological model of investigation of process of staff costs calculation is developed; base and process of staff costs calculation are analysed; legal regulations of staff costs calculation, peculiarities of organization of calculation in financial accounting are characterised and analysed in the dissertation. Reveal of information related to staff costs in financial reviews in the context of Latvian legislation and international financial reporting standards is analysed in the work. Statistical data characterising staff costs, particularly salary as a basic component of staff costs are analysed and interpreted in the thesis. Terminology and classification of staff costs’ components are improved depending on the analyses. The recommendations for implementation an alternative of increasing minimum salary and untaxed minimum – deduction of income tax in Latvia – are developed depending on analyses of positive and negative aspects of national legal regulations regarding minimal salary. Suggestions for presentation of information in financial reviews for better characterisation of company’s staff, staff costs, and employers’ investments in human resources are elaborated in the work. Basic text of the Promotion Paper is laid out on 162 pages. 24 tables, 33 figures, 3 appendixes are included in the paper. 183 literature units are included in the list of literature and sources

Theoretical aspects of human capital formation in the interaction between the economic and education sectors

In the 21st century, together with the development of society and economics, including technology, the importance of human capital as a production resource is not decreasing, on the contrary – it is growing. Today’s situation in the EU countries (demographic and ethnic problems) makes us consider the leading role of population as human capital in the development of economics as well as evaluate human capital formation conditions. The aim of the research is to explore theoretical aspects of human capital concerning the mutual interaction of the fields of economics and education. In the economic theory, there have been hot debates regarding human capital, its formation necessity, costs and benefits from the state and individual’s point of view. From the author’s point of view, the role of employer being a moving force in forming human capital is underestimated. It is crucial to involve employers in the formation of the human capital, making a dialogue in relation to the implementation of professional and higher education programmes

WAGE TRENDS IN LATVIA DURING THE DOWNTURN IN ECONOMY

Wage is one of the most important socio–economic factors that determine the rate of employment, quality of labour force, standard of living, as well as purchasing power in the country as a whole. The article provides 1) summary on the wage influencing factors regarding views of various economic schools, as well as 2) analysis of statistical indices that reveal dynamics of wages in the pre– and post–crisis periods in Latvia

CASH FLOW INDICATORS USE IN FINANCIAL ANALYSIS

The article contains information about a cash flow indicators use in financial analysis. Article target is to describe what information cash flow indicators can deliver and describe their use in corporate financial analysis and cash flow forecasting. The research topic problem involves cash flow indicators interpretation which is necessary to give a more accurate financial analysis. For financial analysis to be as accurate as possible, it is necessary to link a number of factors, variations and possible future problems trough all financial statements, including cash flow. The result of the process should be based on a profit-making and on increasing the value of corporate in the long term

COMPARATIVE RESEARCH ON TAX APPLICATION TO ROYALTIES CONTRACTS

Royalties and copyright as an economic category and topical legal terms scored in the 20th century, while improving the country's fiscal policy and differentiating tax items; the usage of economic categories of "royalties" expands and becomes important. To be able to compare how royalties beneficiaries comply with legislative acts and requirements relating to the taxation of another European Union Member State, the author compares the taxation in Latvia and Estonia. In 2018, an ambitious tax reform has been implemented in both countries.The aim of the research: to conduct a comparative study on tax requirements and issues related to royalties in Latvia and Estonia. To achieve the aim of the research, the monographic method, the methods of comparative and analytical analysis, and the grouping and graphic methods were used additionally. In the result of the research study, the author concluded that, despite the unification of tax systems in the Baltic States, the regulatory framework is different in both countries. Estonian taxpayers' tax burden in respect of royalties is significantly higher than that of the Latvian income recipient

THE COMPARISON OF CORPORATE INCOME TAX IN LATVIA AND LITHUANIA

Corporate income tax is one of the important taxes that provide revenues to the state budget. Article contains a comparison between Latvian and Lithuanian existing legislation relating to corporate income tax, studied differences between the tax rates, tax base, tax period and taxpayers. Were described differences that are related to the advance payment calculation, as well as created an example that shows how advance payments are calculated in Latvian and Lithuanian companies. As a result, it was found that there are several common features in the Latvian and Lithuanian legislation, with regard to corporate income tax, for example, the tax payers, taxation period, tax rate, the taxable amount. But there are several differences, such as the nuances of rates for non-residents, depending on the type of revenue, advance payment deadlines and other particularities of the calculation of the advance payments. Also differ corporate income tax payment deadlines. It was concluded that making advance payments in Lithuanian enterprises is more profitable, because it was calculated that at the same conditions, the amount of advances in Lithuania is lower than in Latvia

EMOTIONAL INTELLIGENCE CONCEPT INTERPRETATION IN SCIENTIFIC AND BRANCH LITERATURE

The theme of this article is ,,Emotional intelligence concept interpretation in scientific and branch literature”. The aim of the research is to investigate the main features of leadership - the concepts of emotional intelligence in scientific literature. We encounter a large number of different emotional intelligence definitions, where each author suggests an interpretation of the concept according to his view. In the article author reviews available definitions the concept of emotional intelligence in the scientific literature. Definitions were analyzed according key words. The author of article offers a new definition of emotional intelligence

THE EMERGENCE AND DEVELOPMENT PROCESS OF COMPANIES’ CRISES. THEORETICAL GUIDELINES AND PRACTICAL RESEARCH

Slightest changes in the environment can trigger company’s crisis at any stage of its development. Being aware of the key factors entailing the crisis together with the impact of all contributing factors, as well as having a good knowledge of the possible scenarios of crisis development, enables business leaders to have a better chance to effectively ensure company’s stability at any stage of its crisis. In this regard the theoretical frameworks of the company's crisis and crisis development process have been explored. As a result of this practical research on the crisis development process, the most important standpoints of Latvia’s small and medium-sized entrepreneurs have been explored