20th International Scientific Conference "Economic Science for Rural Development 2019". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.最新文献

{"title":"Smart village as a direction for rural development","authors":"Agnieszka Budziewicz-Guźlecka","doi":"10.22616/esrd.2019.100","DOIUrl":"https://doi.org/10.22616/esrd.2019.100","url":null,"abstract":"Smart villages are an approach to the local development of a village that reflects the contemporary dynamics and direction of development processes as well as the challenges of civilization. It originates not only from observing the processes taking place in the countryside but from \"smart\" ideas that are widely advertised, for example in the concept of smart development. In Poland, saturation with internet access services is lower in rural areas than in cities. However, the information transmission network is being expanded all the time. Yet, the development of technology alone is not enough to develop smart areas. The concept of smart villages refers to rural areas and communities. This concept must also include regional and local specificities to a large extent. In smart villages, traditional and new networks and services are strengthened by means of digital technologies, telecommunications, innovation and better use of knowledge, for the benefit of residents and enterprises. The objectives of the presented article are: presentation of areas that have an impact on the development of smart villages, an indication of the directions of rural development. The article presents the following research hypothesis increasing the awareness of rural residents will be conducive to the development of the smart village concept.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"108 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121120376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Satisfaction with environment of regional health care institution: patients’ opinions and societal stereotypes","authors":"Arturs Medveckis, Tamara Pigozne","doi":"10.22616/esrd.2019.108","DOIUrl":"https://doi.org/10.22616/esrd.2019.108","url":null,"abstract":"","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121136657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The differences in view between managers and employees of enterprises of Latvia in regard to the provision of mental well-being in the working environment","authors":"D. Bole","doi":"10.22616/esrd.2019.099","DOIUrl":"https://doi.org/10.22616/esrd.2019.099","url":null,"abstract":"The need for mental well-being is substantiated in the working environment by the EU legislation and research. Research is carried out on the opportunities of creating comprehensive well-being at the workplace to promote the productivity of sustainable personnel. The mental well-being of personnel is studied in contexts such as: ecologies of working environment (including occupational safety, occupational health) and quality of life; adaptation and integration of employees into the workplace; psychosocial risks; organizing and conducting of an inclusive mental well-being. These contexts also can be defined as groups of psychosocial factors influencing mental well-being. The goal of the study was to find out how managers and employees of the companies and institutions of Latvia explain mental well-being and its provision in the working environment in order to identify problems and solutions to problems of mental well-being in the working environment. A quantitative approach was used in the research –in cooperation with the SKDS research centre there was worked and carried out online questionnaire (CAWI) in written and extramarital forms for managers of companies / enterprise (N = 263) and employees (N = 570) of Latvia. The substantiation of the survey was to get approval for the conclusions, which had been obtained using the literature analysis. The indicators of difference in the results were obtained using a Kolmogorov-Smirnov test for two groups (Two-Sample Kolmogorov-Smirnov Test). The results show that both managers and employees have got a good understanding of the usefulness of mental well-being in management of a company/enterprise and its personnel. There were found statistically significant differences in the evaluation of managers and personnel for the aspects of mental well-being: the awareness of the concept of \"mental wellbeing of personnel\"; the assessment of the mental well-being of personnel: the assessment of psychosocial risk factors, frequency of the assessment of work-related risks; the assessment of the promotion of mental well-being of personnel: the assessment of the practice of promoting mental well-being, the formal formulation of mental well-being, the opportunity for employees to participate in mental well-being promotion activities, the assessment of the importance of the mental well-being of personnel to sustainable development of the company/enterprise. It has been concluded that the mental well-being of personnel is a continuous process of the type of cycles where the individual sense of mental well-being of each employee and the functional action of synergy creates mental well-being in the company as a system. According to the conceptualized promotion of the mental well-being of the personnel in the practice of companies /enterprises of Latvia, such management approach is implemented partially. At the same time, managers and employees appreciate the importance of such management. Overall, the results show the neces","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121935211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax challenges in the collaborative economy","authors":"Māris Jurušs, J. Hudenko, I. Varlamova","doi":"10.22616/esrd.2019.132","DOIUrl":"https://doi.org/10.22616/esrd.2019.132","url":null,"abstract":"A variety of collaborative economy business models are rapidly emerging and growing across the world, calling for changes in traditional tax policies. Although the collaborative economy shows a rapid growth, the review of the existing taxation practices within the collaborative economy reveals inefficiency, associated mainly with the blurred boundaries among professional and non-professional service providers, with the avoidance to cooperate from collaborative platforms and with the fragmentation in taxation regimes among EU member states and worldwide. The aim of this paper is to investigate tax challenges arising from the collaborative economy and to offer a comprehensive model of the tax system development in the collaborative economy. Accordingly, this paper demonstrates the results of systematization of the collected task-oriented data and the description of the proposed model developed by the generalisation approach. Data collection and systematization methods have been used. The authors conclude that the taxation of the collaborative economy must be investigated on the global level by using collaborative economy instruments (platforms and scoring). The role of awareness of both service providers and tax administrations is stressed in the discussion part.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"201 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134345837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Advantages and disadvantages of outsourcing accounting worldwide and in Latvia","authors":"Ivita Faituša","doi":"10.22616/esrd.2019.130","DOIUrl":"https://doi.org/10.22616/esrd.2019.130","url":null,"abstract":". The accounting outsourcing services have not rich experience in Latvia. It started developing in the 1990s, but accounting outsourcing services have different expertise and history in Europe and around the world. An accountant is not a regulated profession in Latvia; an accountant is able to practice without a mandatory accountancy qualification, and it is enough for him/her to have only an economic-related academic or professional certificate, diploma or degree or experience or an accountant leading to a certificate of competency. This research aims to identify main future challenges for outsourcing accounting companies and accountants. The article looks at both theory and practice and attempts to determine and understand problematic issues about the advantages and disadvantages of outsourcing accounting leading to recommendations for improvement. The rapid development of cloud accounting has played an essential role in the development of outsourcing accounting these days. The author found that only in Norway there are specific rules for outsourcing accountants or external accountants. Main advantages of cloud accounting are possibilities of remote work and a universal system for accountants and managers. The author defined three significant questions for the Accounting Outsourcing Survey in Latvia, Lithuania, and Estonia.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114872096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Case study on competence based approach in course \"Mathematics for economists\"","authors":"A. Vintere","doi":"10.22616/esrd.2019.115","DOIUrl":"https://doi.org/10.22616/esrd.2019.115","url":null,"abstract":"This paper is the result of scientific analysis and assessment of scientific literature and a number of information sources taking into consideration the author's reflection experience and observations on competencybased approach in higher education seeing competence as key element of sustainable development. The competence to be acquired in the study process is reflected in the learning outcomes that describe three major domains: knowledge (learning to know), skills (learning to do) and competences (learning to be). The aim of the article is to analyse the course \"Mathematics for Economists\" in relation to the dimensions of competence-based education, to determine the extent to which the course corresponds to the characteristics of education for sustainable development. For that reason, in this article is given short summary on the course \"Mathematics for Economists\" which include the aim of this course, expected learning outcomes as well as the conception of mathematics studies for economists and business managers and made course analysis by four dimensions: contextual learning, interdisciplinary learning, problem-solving and critical thinking. The results show that the course is an example of good practice in transforming mathematics studies into education for sustainable development.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130149791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Migrant families in a regional view","authors":"Sigita Sulca, Ance Cerina","doi":"10.22616/esrd.2019.114","DOIUrl":"https://doi.org/10.22616/esrd.2019.114","url":null,"abstract":"In Latvia the process of migration has a significant impact on population and its composition. Population decreases, due to most emigrants being of working age and fertile age, when people establish a family. Over the last years, return processes have become more apparent. Since various groups are being involved in migration, this paper focuses on different types of emigrant and remigrant families with children. The research aims to characterise types of Latvian families with children that have emigrated and returned over the last six years. The results are derived from Population Register data and Central Statistical Bureau (CSB) Population Assessment Method data. Latest data show that number of women and children among immigrants has increased and this research confirms that women with children are the most prevalent group in both emigration and remigration. The most attractive region for remigratnt families is the Riga region.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128425160","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Comparison of the Baltic states’ tax reduction policy for donations to universities","authors":"Laila Kundzina, B. Rivza","doi":"10.22616/esrd.2019.106","DOIUrl":"https://doi.org/10.22616/esrd.2019.106","url":null,"abstract":"The oldest Universities of the Baltic states: Vilnius University, Tartu University and University of Latvia are financed by governments. Finances are short for all universities’ development plans and they are looking for donations from private patrons and entrepreneurs. Tax reduction substantially motivates philanthropists to donate to university development projects. Aim of this research is to compare the legal framework for attracting donations to universities of the Baltic States. In each of the Baltic States there is a different tax reduction policy, but in all countries are the same strands stated by state for stimulating receive tax reductions if philanthropists are willing to donate to universities. Tax reductions and their application principles to donors in the Baltic States provide a sound opportunity to donate to universities.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123029588","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Tax incentives for micro enterprises – Latvia's experience","authors":"I. Leibus","doi":"10.22616/esrd.2019.134","DOIUrl":"https://doi.org/10.22616/esrd.2019.134","url":null,"abstract":"The author continues studies on tax incentives for micro enterprises. Latvia has introduced a special tax regime – a micro-enterprise tax (MET), the improvement of which still continues to reduce its application for unfair tax competition. Following significant changes in the tax regulation, the popularity of MET in Latvia has decreased; though, it is still high, especially in the service sector. The micro-enterprise tax shall be retained considering the reduction of administrative and tax burdens; however, it is recommended to introduce a payment for every employee from his/her actual salary in addition to the payment from the enterprise turnover to ensure the tax sustainability and to improve the social security of micro-enterprise (ME) employees. Latvia’s experience may be useful also for other countries, especially those with high unemployment and illegal employment rates, to stipulate involvement of the population in legal employment.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116923336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pro-European orientation of Ukraine: adaptation of the agricultural policy of Ukraine to the conditions and requirements of the European Union","authors":"N. Davydenko, О. Lemishko","doi":"10.22616/esrd.2019.127","DOIUrl":"https://doi.org/10.22616/esrd.2019.127","url":null,"abstract":"This paper provides adaptation of the agricultural policy of Ukraine to the conditions and requirements of the EU. It was revealed that sTable GDP growth of Ukraine in the period from 2014 to 2017 was provided by the agricultural sector of the economy: in 2017 its share in the formation of the country's GDP was 17 %. The dynamics of values and structural proportions of governmental support of agriculture was analysed, which showed that for the period of 2007 2017 the actual amount of financial resources aimed at implementation of governmental supportive measures of agriculture was 86.5 % of the planned. The paper proves that the defining criterion for the effectiveness of state support is the sTable growth of the macroeconomic indicators of the agricultural sector. Diagnostics of the effectiveness of state support shows that the state policy instruments of the financial policy did not contribute to a sTable increase in the production of agricultural products, as the dynamics of the growth of gross agricultural production for the period of 2007 2017 was not stable. In this paper the authors determined the main reasons of Ukraine's considerable lag from EU countries on social development indices in the agricultural sector. It was established that the EU experience on functioning of market socially oriented economy and state regulation of economic processes is necessary to extrapolate on functioning of agricultural sector of Ukraine. The proposed decision is to develop fundamental reforms of the State policy on development of agricultural sector of economy, to modernize the State agricultural policy and its institutional provision in accordance with the requirements of EU legislation; Economic model of agricultural sector development should be reoriented from export of raw materials on model of stimulation of the export of produced agricultural products; in the period of adaptation of agriculture of Ukraine to the requirements of EU budgetary support of agriculture must be changed from 1.0 % to 3.0 % of gross domestic product of the country.","PeriodicalId":123352,"journal":{"name":"20th International Scientific Conference \"Economic Science for Rural Development 2019\". New Dimensions in the Development of Society. Home Economics. Finance and Taxes. Bioeconomy.","volume":"53 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124526728","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}