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Showing papers by "Baltic International Academy published in 2019"


Journal ArticleDOI
TL;DR: The data analysis has allowed to determine the optimal taxation model, when the criteria of economic efficiency and equity are incompatible, and the dataset has allowed the use of the method of successive concessions in tax optimization.

13 citations


Journal ArticleDOI
01 Dec 2019
TL;DR: In this article, the authors determine the role of small and medium enterprises in the economy, as well as study and evaluate the effectiveness of government support methods for small business entities (SMEs) using the example of the Republic of Latvia.
Abstract: Research purpose. The purpose of this study was to determine the role of small and medium enterprises in the economy, as well as to study and evaluate the effectiveness of government support methods for small business entities (SMEs) using the example of the Republic of Latvia. The subject of the research was the system of state regulation and promotion of SME development. The object of the research was the sphere of small business in the Latvian economy, including SMEs, infrastructure support and development of small business.

12 citations


Journal ArticleDOI
31 Mar 2019
TL;DR: In this paper, the authors considered the loan indicators in the Republic of Kazakhstan and defined promising areas for the development of project and leasing financing of alternative investment instruments in infrastructure projects, which stipulates the attraction of alternative sources of financing for infrastructure projects.
Abstract: This article considers the loan indicators in the Republic of Kazakhstan and defines promising areas for the development of project and leasing financing of alternative investment instruments in infrastructure projects. The results of the research demonstrate that on the financial market of the Republic of Kazakhstan the volume of bank credit falls and the availability of capital decreases, which stipulates the attraction of alternative sources of financing for infrastructure projects. Prospective mechanisms of investing in projects of this kind include projects and leasing financing. It is noted that currently, the Republic of Kazakhstan is successfully cooperating with international financial companies and multilateral development banks to attract financial resources to implement investment projects. In spite of the existing leasing development potential, this mechanism for financing infrastructure projects is not entirely used. Stimulation of demand for leasing programs by corporate clients, the development of subsidy programs or guarantees to suppliers to purchase equipment, the reduction of the cost of funding, the development and implementation of project financing programs on the basis of syndication of loans are singled out as promising directions for the further development of project and leasing financing mechanisms.

6 citations


Journal ArticleDOI
TL;DR: The relation between performance and learning styles according to the Felder-Silverman Learning Style Model is shown: in some specialties, students with sequential learning style have higher academic performance than students with global learning style.
Abstract: Abstract The growing demands for the training of students and the need for continuous improvement of the quality of university education make it necessary to find and apply more effective educational technologies and practices based on the correlation of teaching with the student’s profile and his/her individual Learning Style. This article discusses the topic of relevance of personalized e-learning. It describes Learning Styles and looks at the Felder– Silverman model in more detail. The article contains the results of student surveys on the basis of which the interrelation between the Index of Learning Styles and academic performance is analysed. The relation between performance and learning styles according to the Felder-Silverman Learning Style Model is shown: in some specialties, students with sequential learning style have higher academic performance than students with global learning style, as well as students with mild learning style preferences on the Activist/Reflector dimension.

6 citations



Journal ArticleDOI
TL;DR: In this paper, the authors aimed at empirical establishment of the role of territory marketing in strategic development of Latvian regions from the point of view of regional stakeholders -population, entrepreneurs and the heads of local governments.
Abstract: This article is aimed at empirical establishment of the role of territory marketing in strategic development of Latvian regions from the point of view of regional stakeholders – population, entrepreneurs and the heads of local governments. The potential of regional development is characterized by the flows of strategic resources, which on the basis of resource approach concept form methodological base of strategic, i.e. long-term, development of regions instead of the short-term one. The results of the author’s empirical research showed that the significance of marketing factors, i.e. factors which were created by people in the course of purposeful market activity, was much higher than the significance of non-marketing factors. At the same time, non-marketing factors were much better developed in Latvian regions than marketing factors and it was a practical economic problem, which hindered strategic development of Latvian regions. The authors offer to use a new index, i.e. real marketing force of the factor, and have developed a new scientific product which is an assessment of real marketing force of some factors for Latvian regions. It can be used by specialists and practitioners in the sphere of regional policy and development to assess, monitor and use such tools of territory marketing, which are based on regional stakeholders’ opinion as the framework of legitimacy of these tools.

2 citations


Proceedings ArticleDOI
22 May 2019
TL;DR: In this article, an empirical evaluation of the assumption was made regarding how self-monitoring is associated with negative personality traits among sales managers and it was demonstrated that the distribution of the levels of negative personality trait among managers with different selfmonitoring levels is not random.
Abstract: Taking into account the main objective of any organization engaged in retail, sales and provision of services there are high expectations towards the personal skills and professional competence level of a sales manager. The functional responsibilities of a sales manager suggest an ambition to be active, flexible, take responsibility for own decisions, be able to take risks, and make a positive impression on clients. Previous studies revealed that a certain combination of negative personality traits that make up the Dark Triad complex allows to actively attract customers and contributes to closing high-value profitable deals. It was noted that eagerness to achieve professional success, typical for the individuals affected by the Dark Triad complex, allows them to control their behavior and compensate for the complex’s negative manifestations in behavior and communication. This ability is associated with self-monitoring factors. Recent studies have identified certain career benefits available for these individuals. It was suggested that examination of negative personality traits of managers is essential for predicting the results of their professional activities. In the current study, an empirical evaluation of the assumption was made regarding how self-monitoring is associated with negative personality traits among sales managers. It was demonstrated that the distribution of the levels of negative personality traits among sales managers with different self-monitoring levels is not random.

2 citations


Journal ArticleDOI
TL;DR: The present article comments on the results of hair spectrometry in pregnant and 9-month-old babies born to these women published in the Reproductive Toxicology journal.
Abstract: The present article comments on the results of hair spectrometry in pregnant and 9-month-old babies born to these women published in the Reproductive Toxicology journal...

1 citations


Journal ArticleDOI
25 Mar 2019
TL;DR: There is a relationship between the results of implicit and explicit measurements and the main contribution to implicit preference for food is made by the weight, sex and explicit preference, based on recentness of its consumption.
Abstract: The research aim is to study the relationships between implicit and explicit healthy or unhealthy food related cognitions. Research questions: (1) Is there a relationship between the results of measurements of healthy or unhealthy food related cognitions by implicit and self-assessment procedures? (2) How are healthy or unhealthy food related implicit and explicit cognitions and somatic properties (weight, height, body mass index (BMI), age, sex) related? (3) What common factors underlie the relationship between implicit and explicit healthy or unhealthy food related cognitions and somatic properties? (4) What contribution to food related implicit cognitions is made by explicit attitudes (preference of healthy or unhealthy food, the recentness of consumption, awareness of healthy or unhealthy food, sensations of taste) and somatic properties? (5) What contribution to each food related explicit cognition is made by food related implicit cognitions, the other food related explicit cognitions and somatic properties? Method. Participants – 83 students, aged 19-35, M = 25.75, SD = 4.63 years. Measurements: the specially designed IAT and corresponding self-assessment procedures. Results. There is a relationship between the results of implicit and explicit measurements. The main contribution to implicit preference for food is made by the weight, sex and explicit preference, based on recentness of its consumption.

1 citations


Journal ArticleDOI
TL;DR: In this paper, the authors show the nature of inter-ethnic communication in modern Latvians and Estonia in the areas related to the implementation of identity of ethnic minorities and determine whether ethnic majorities (Latvians in Latvia and Estonians in Estonia) are ready to discuss the related issues.
Abstract: The article shows the nature of inter-ethnic communication in modern Latvia and Estonia in the areas related to the implementation of identity of ethnic minorities. For the authors it was important to determine whether ethnic majorities (Latvians in Latvia and Estonians in Estonia) are ready to discuss the related issues. It was also important to realise whether Russians as the largest ethnic minority in these countries are ready to accentuate these issues in their communication with Latvians and Estonians. The authors relied on materials of two research projects, one in Latvia and one in Estonia. These research projects revealed a mixed assessment by the respondents of the values of ethnic minority identities in Latvia and Estonia, and thus the significance of inter-ethnic communication on the issues directly affecting the preservation and development of ethnocultural identities of ethnic minorities. The recognition of equality of people with different ethnic identities in various spheres of social life coexists with the recognition of different roles that collective ethnic and cultural identities of Latvians/Estonians and ethnic minorities play in the society. The current state of inter-ethnic communication in Latvia and Estonia suggests differences in the status of identities of ethnic majorities and ethnic minorities in public and political life and absense of policies to accomodate these statuses through an active interethnic diaolgue. There is a clear evidence of the collision of the proclaimed liberal principles and the existing ethnic division in Lativa and Estonia.

1 citations


Book ChapterDOI
28 Nov 2019
TL;DR: In this article, an approach to determine the tax burden by constructing a chart, which combines the dependence of the total amount of taxes and the volume of profits, is suggested, allowing to carry out more precise tax planning for business-oriented and state-oriented purposes, as well as on the Laffer Curve.
Abstract: The article deals with the optimization of the tax system associated with the definition and evaluation of various financial conditions of the taxpayer. An approach determining the tax burden by constructing a chart, which combines the dependence of the total amount of taxes and the volume of profits, is suggested. The chart is based on the tax prism method, allowing to carry out more precise tax planning for business-oriented and state-oriented purposes, as well as on the Laffer Curve. The article considers different variants of these charts and shows various possible analysis results and their explanations. The developed approach is proposed to be used in the discrete study of taxes.

Journal ArticleDOI
TL;DR: In this article, the authors examined the impact of macroeconomic changes, in particular inflation, on the level of non-performing loans in commercial banks in Cyprus by using simple linear correlation and data analysis methods such as the correlation coefficient and the determination coefficient.
Abstract: The object of this research is the commercial banks of Cyprus. The paper examines the impact of macroeconomic changes, in particular inflation, on the level of non-performing loans in commercial banks. The macroeconomic indicators studied include inflation rates. The research methodology is based on theoretical and methodological analysis of the scientific literature, statistical and econometric methods, as well as observation, comparative method, description, measurement, analysis and modeling. To develop a statistical model that represents the relationship between inflation rates and non-performing loans in Cyprus, the author uses simple linear correlation and data analysis methods such as the correlation coefficient and the determination coefficient.The research results show that the resulting econometric model is acceptable, since the determination coefficient is equal to 0.504, and inflation indicators are decisive for the level of non-performing loans. This is due to the fact that the correlation coefficient between these variables is –0.710, and according to the Chaddock scale the coupling magnitude is high. In addition, the correlation coefficient of inflation and non-performing loans in Cyprus is statistically significant, since the value of the correlation coefficient is beyond the limits of critical values of |0.468|. Also from the research results it is found that in the case of Cyprus, inflation rates are negatively associated with non-performing loans, since the resulting correlation coefficient is a negative number. The resulting model is not used to compile a short-term forecast, due to the insufficient value of the determination coefficient (50.4 %). In general, it is proposed that policy makers devote considerable attention to the determinants of non-performing loans, as the deteriorating conditions of non-performing loans will affect not only banking institutions, but also the general state of the financial system of Cyprus. The practical significance of the research cited in the work lies in the fact that the research results can be used as reference material for business, government and education.

Journal ArticleDOI
01 Jun 2019
TL;DR: In this article, the authors present the directions for future research required for the development of the effective strategy for the Latvian Republic with the aim of achieving the increase in the RB project's ecological efficiency.
Abstract: Abstract Research purpose. The high-speed railway (HSR) construction project in the Baltic States is the largest joint infrastructure project since the restoration of independence of Latvia, Lithuania and Estonia. Rail Baltica (RB) is considered as the most energy-efficient project having the lowest environmental impact. However, the issue of energy consumption of the project was not sufficiently addressed either in the investment justification of the RB construction or in the relevant research works regarding the project. The aim of the current research is to determine the indicators of energy consumption and carbon dioxide (CO2) emissions intensity of the Latvian section of RB, since they are the key factors of the quantitative assessment of sustainability. Design/Methodology/Approach. Critical analysis of the academic research works and reports of the official international organizations dedicated to the topic of energy consumption and CO2 emissions of HSR was conducted prior to the calculation of the above-mentioned indicators. The method of calculation based on International Union of Railways (UIC) was used in order to conduct the cluster analysis within the framework of current work. The main points considered are electricity consumption, carbon dioxide emissions, and level of passenger and freight demand. Statistical databases of UIC and International Energy Agency were used. Findings. The calculations carried out by the authors of the given article demonstrate substantial figures of CO2 emissions intensity for Latvian section of the project related to the train load rate and traffic intensity which is evened out only by the CO2 emissions factor in Latvia. Originality/Value/Practical implications. On this basis the authors present the directions for future research required for the development of the effective strategy for the Latvian Republic with the aim of achieving the increase in the RB project’s ecological efficiency.