Māris Jurušs, Baiba Šmite-Roķe, Daiga Zēna-Zēmane, Monta Celmiņa, Egita Pole
{"title":"Possible options for ensuring of tax compliance","authors":"Māris Jurušs, Baiba Šmite-Roķe, Daiga Zēna-Zēmane, Monta Celmiņa, Egita Pole","doi":"10.3846/bm.2020.514","DOIUrl":"https://doi.org/10.3846/bm.2020.514","url":null,"abstract":"Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash. The aim of this research is to evaluate feasible options to ensure tax compliance. Solutions could be considered in two directions. In short-term it should be considered how to reduce already incurred debts. In the long-term, the segmentation of taxpayers and preventive measures for each segment could be used.","PeriodicalId":330185,"journal":{"name":"11th International Scientific Conference “Business and Management 2020”","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130205865","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 role of the environmental impact assessment in territorial planning","authors":"Marita Stradere, K. Didenko","doi":"10.3846/bm.2020.640","DOIUrl":"https://doi.org/10.3846/bm.2020.640","url":null,"abstract":"The study aim is to explore the database of economic projects. The objective is to use the datacontained in the database in administrative territorial reform in Latvia. The scope of study is the register ofprojects in The State Environmental Bureau public data basis. The study uses data statistical analysis andcomparison of economic processes methods. The study results are classified information about project lo-cation in the statistical regions as well as comparing with official statistical data about project location andstatistical data on population and on building permits issued. The study confirmed the assumption that theinformation contained in the database of economic projects can be used as additional tool for territorialplanning.","PeriodicalId":330185,"journal":{"name":"11th International Scientific Conference “Business and Management 2020”","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121592593","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":"Labour protection problems in new forms of employment in Latvia","authors":"Guna Bazone, J. Ieviņš","doi":"10.3846/bm.2020.632","DOIUrl":"https://doi.org/10.3846/bm.2020.632","url":null,"abstract":"The aim of the article is to reflect the situation regarding the problems in creating a labour pro-tection system for the new forms of employment in Latvia. It is concluded that in Latvia, as in the rest of Europe, there is no common understanding of what new forms of employment are, nor do the regulatory enactments specifically define what training and instruction procedures are in the field of labour protection at the moment. The research conducted by the authors shows that interest in and understanding of labour protection is low, and people do not know where they can gain information. As a result of the research it was found that people are not ready to invest money in establishing the labour protection system due to the fact that labour protection is perceived as a formal and unnecessary activity. The authors suggest that greater attention should be paid to this issue, particularly taking into account that, in the current digital era, new forms of employment continue developing, while the literature and research available at the moment at a Latvian and European level are insufficient.","PeriodicalId":330185,"journal":{"name":"11th International Scientific Conference “Business and Management 2020”","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128351249","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":"Investigation of credit cards fraud detection by using deep learning and classification algorithms","authors":"Greta Pratuzaitė, Nijolė Maknickienė","doi":"10.3846/bm.2020.558","DOIUrl":"https://doi.org/10.3846/bm.2020.558","url":null,"abstract":"Criminal financial behaviour is a problem for both banks and newly created fintech companies. Credit card fraud \u0000 detection becomes a challenge for any such company. The aim of this paper is to com-pare ability to detect credit card fraud by four \u0000 algorithmic methods: Generalized method of moments, K-nearest neighbour, Naive Bayes classification and Deep learning. The deep learning \u0000 algorithm has been tuned to select key parameters so that fraud detection accuracy is the best. Five recognition accuracy parameters \u0000 and a cost calcualtions showed that the deep learning algorithm is the best fraud detection meth-od compared to other classification \u0000 algorithms. A financial company reduces losses and increases customer confidence by using fraud prevention technologies.","PeriodicalId":330185,"journal":{"name":"11th International Scientific Conference “Business and Management 2020”","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116606176","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 level of use of public relations tools and evaluation of their impact on the reputation of \u0000 chemical companies from the perspective of the Czech public","authors":"M. Jelínková, H. Lošťáková, K. Macháčková","doi":"10.3846/bm.2020.518","DOIUrl":"https://doi.org/10.3846/bm.2020.518","url":null,"abstract":"The article presents the results of primary quantitative research aiming to determine \u0000 the extent to which PR tools are used by chemical companies towards the public (wide and local) in the Czech \u0000 Republic. It was found that, in the opinion of the respondents, the natural publicity of the company through \u0000 word of mouth and media information has the greatest influence on public opinion, while the influence of \u0000 social networks has not been appreciated yet. An important contribution of the paper may be the identification \u0000 of the extent of use of a complex set of PR tools in the areas of information publicity, events and corporate \u0000 social responsibility initiatives (CSR) recommended by literature to support business reputation among the public. \u0000 Thus, it was possible to identify PR tools often used by companies, albeit not very effective, and vice versa, \u0000 those PR tools that are perceived to be effective, but not yet widely used in practice. The application of \u0000 research results will facilitate a better allocation of company resources among PR tools in order to more \u0000 effectively meet the company’s PR objectives towards the public. The research was conducted through the electronic \u0000 questioning method and involved 53 marketing and PR managers of chemical companies in the Czech Republic.","PeriodicalId":330185,"journal":{"name":"11th International Scientific Conference “Business and Management 2020”","volume":"149 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116447814","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}