Raksti konferenču krājumā un tēzes (BVEF) / Conference Papers and Abstracts

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The Contribution of Technological Change on EU’s Exports Performance
(Elsevier, 2013) Pereiraa, Elisabeth T.; Cerdeira Bentoa, João Paulo; Priede, Janis
Marketing and logistics cooperation problems in Latvian companies
(Elsevier, 2014) Šalkovska, Jeļena; Ribakova, Natalija; Danovičs, Vadims
Uz risku novērtējumu balstīts iekšējais audits
(LU Ekonomikas un vadības fakultāte, 2014-02-07) Faituša, Ivita
Iekšējais audits analizē pastāvošos procesus un ir vērsts uz iestādes nākotnes darbībām, apjomā ietverot iesaistīšanos visos iestādes darbības ciklos. Saskaņā ar Iekšējā audita profesionālās prakses starptautiskiem standartiem (Standarti, 2012) Iekšējā audita vadītājam ir efektīvi jāvada iekšējā audita struktūrvienība, lai nodrošinātu to, ka tā palielina organizācijas vērtību. Vadīšanas efektivitāti savukārt apliecina fakti: auditoru darbs nodrošina iekšējā audita nolikumā noteikto mērķu sasniegšanu un pienākumu izpildi, iekšējā audita struktūrvienība atbilst iekšējā audita definīcijai un Standartiem un auditori ievēro Ētikas kodeksu un Standartus. Iekšējā audita struktūrvienības darba uzdevumu plāna pamatā ir jābūt dokumentētam riska novērtējumam, ko veic vismaz reizi gadā
Learning Content Development methodology for Mobile Devices
(Elsevier, 2015) Paulins, Nauris; Balina, Signe; Arhipova, Irina
Iekšējā audita darba izpildes un kvalitātes rādītāji Latvijas valsts pārvaldē
(LU Ekonomikas un vadības fakultāte, 2015-02-13) Faituša, Ivita
Iekšējā audita likums nosaka tiesisko regulējumu iekšējā audita sistēmas izveidošanai, darbībai un koordinācijai ministrijā un iestādē, kā arī iekšējo auditoru pienākumus, tiesības un nosacījumus neatkarības un objektivitātes principu ievērošanai.
The Development of Global Internal Audit Methodology Approaches
(Accounting Department Faculty of Management University of Lodz, 2015-10-09) Faitusa, Ivita
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes (IIA Definition, 2009). “…Whenever the advance of civilization brought about necessity of one man being intrusted to some extent with the property of other, the advisability of some kind of check upon the fidelity of the former would become apparent”(Richard Brown ,1961). The aim of this research is to clarify global internal audit historical methodology approaches. The objectives to reach the aim of research are to research internal audit historical development, to identify main facts of internal audit evaluation, to compare the development of internal audit approaches in the world and in the European Union Member states public sector. The main results of the study are Internal audit development is different in regions of the world author releases several stages of internal audit development – before and after formation of The Institute of Internal auditors (1941), before and after Standards for the Professional Practice of Internal Auditing approving (1978), Information technologies period (21th century). Keywords: internal audit, standards, internal control Topic of paper: Internal Auditing Methodology: history, case/field study
Межорганизационное сотрудничество и теоретические аспекты анализа элементов сетей сотрудничества
(Новосибирский государственный технический университет, 2015-10-23) Bērziņa, Kristīne
Многомерный и сложный характер сотрудничества, даѐт возможность проанализировать сотрудничество с разных точек зрения – со- трудничество возможно как в самой компании, включая отношения между сотрудниками в рамках одного отдела, между разными отделами, так и между различными компаниями и организациями – с перспективы внешней среды промышленности и рыночной среды. Такое сотрудниче- ство можно описать как межорганизационное сотрудничество.
Концепция сотрудничества и теоретические аспекты терминов сотрудничества
(СибАК, 2015-11-05) Bērziņa, Kristīne
Сотрудничество, являясь актуальным исследовательским направлением, связано с определенными трудностями – сам термин используется очень широко, трудно отделить границы понятия сотрудничества от его многообразных видов проявления.
Iekšējā audita darbības novērtējums
(2016-02-04) Faituša, Ivita
Iekšējais audits (IA) ir neatkarīga, objektīva pārliecības radīšana un konsultēšana, lai palielinātu organizācijas vērtību un pilnveidotu tās darbības (..) (IAI Definīcija, 2008). Pētījuma mērķis noteikt un analizēt IA darbības novērtēšanas rezultatīvos rādītājus Latvijas un Lielbritānijas valsts pārvaldē. Mērķa sasniegšanai izmantotās metodes - ekonomiskās analīzes, matemātisko aprēķinu metode, grafiskā metode.
Comparative Analysis of the EU Public Sector Internal Audit Methodology and Requirements
(University Latvia, Faculty of Economics and Management, 2016-05-12) Faitusa, Ivita; Grima, Simon; Baldacchino, Peter J.
Abstract. There is currently no standard or requirement guiding the approaches taken by the European Union (EU) Public Sector internal audit. Therefore, the approaches taken by each country, although having some similarities are different. The aim of this research is to compare the Latvian state administration internal audit approach with approaches of the following specific European countries: United Kingdom, Malta, Estonia, Lithuania, Latvia and Poland and evaluate each country’s internal audit approach according to internal audit maturity determinants. The latter have been determined from literature, the Compendium report. Thereby, shedding light on the Latvian’s internal audit approach maturity. The methodology includes a comparative study of 5 European countries’ public sector internal audit methodologies, by carrying out a documents analysis and evaluation of the existing normative acts, analysing cases and other scientific findings of internal audit methodology and legislation. Authors recommend introducing a common internal audit procedures manual, standards and guidelines for the public sectors in the EU Member States. They believe that this will improve internal controls and internal audit data analysis around Europe. The main results of the study will highlight the maturity of each of these countries’ internal audit approaches and their pros and cons. It will also highlight where improvements might be required or where changes are necessary. Keywords: internal audit, public sector, internal control JEL code: M42
Internal Audit and External Audit Cooperation in EU Countries
(Vilnius University, 2017-05-17) Faitusa, Ivita
There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are countries with mandatory regulations of internal and external audit cooperation, in some cases cooperation bases on initiatives, to facilitate the auditing process and avoid duplication of work. The aim of this research is to compare the Latvian public administration internal audit and external audit cooperation approach with approaches of the European countries and evaluate each country’s internal audit relation with external audit. The methodology includes a comparative study of European countries’ public sector internal audit external audit cooperation from European Union Compendium report, researchers’ reports, the existing normative acts, analysing cases and other scientific findings. The main results of the study will highlight where improvements might be required or where changes are necessary. JEL codes: M42
Internal audit in small local governments in Latvia
(Kaunas University of Technology, 2017-10-06) Faitusa, Ivita
Research background The role of internal audit is to provide independent assurance that an organisation’s risk management, governance, and internal control processes are operating effectively. Purpose of the article The purpose of the article was to substantiate the significance of the internal audit function and the relationship between indicators in financial statement (revenue and balance sheet value) and the existence of the internal audit function in local governments in Latvia and to find out internal audit approaches for small local governments. Methodology/methods This study used the quantitative case study approach, financial statement (data) analysis, the Kolmogorov-Smirnov test, the Kruskal-Wallis test, the Mann-Whitney test, and the monographic method. Findings The research elucidated that the relationship between financial indicators like revenue and balance sheet values of local governments in Latvia differed significantly with high probability in the years 2013, 2014, and 2015, as evidenced in the Kruskal-Wallis test. Revenue and balance sheet values in local governments with the internal audit function differed significantly as the Mann-Whitney test results proved Conclusions The article suggests making changes and amendments to the legislation that should be supplemented with special conditions for local governments, that is, implementation of the internal audit depending on the revenue and the balance sheet value of a local government and a number of inhabitants in that local government.
Evaluation of labor skills in Latvia
(University of Latvia, 2019) Purmalis, Karlis; Jekabsone, Sandra; Kassalis, Edgars
Skills are a decisive factor for the country's economic development and social-well-being. The OECD emphasizes that strips can help countries integrate into global markets and specialize in technological advanced industries, and countries need to invest in fields not only to help people enter the labour market and protect from the risk of job losses and low quality of work, but also to increase international competitiveness and economic progress in an interlinked world. The aim of the research is to evaluate the most demanded labour skills in Latvia within the framework of certain groups of professions, as well as trends in the demand changes according to the skills of employees in order to better identify the specialists and their activities required for the national economy in accordance with the needs of the national economy. A matrix of skill set was developed within the framework of the study, which summarizes the skills characteristic of each occupation group according to their importance, as well as the list of the most bonded strips in the Latvian market (Top 10). By analyzing the scraps groups corresponding to the occupational groups, it concluded that in all major occupational groups among the most important skills mentioned to comply with the requirements of the regulatory enactments and other regulatory documents, to plan and organize the work to be done, to work in the team/group, to communicate and cooperate, and to self-educate, to new knowledge and skills.
Latest trends in assessing pension reforms
(University of Latvia, 2019) Bule, Larisa; Romanova, Inna; Rupeika-Apoga, Ramona
Old age pension provision constantly creates an increasing financial pressure on most of the EU countries, therefore some of European countries are in a further stage or reforming pension system, others already completed transformation and became an object of analysis and surveillance for researchers and policymakers. Over the years attitude towards the role of pension system in economy changed significantly from simple provision of retirement benefits and income distribution to indisputable contribution to a very wide range of economic, social and other processes. Nowadays pension system is supposed to be the instrument of impact and all reforms, even parametric, have a consequent effect on work and tax incentives, welfare, consumption, demographic indicators, etc. Some of the results are well studied, e.g. income distribution, other outcomes, for example society’s radicalisation, only recently have become a subject of research. The aim of this study is to provide an overview of latest scientific approaches to the estimation of various effects of pension system’s reform including the influence of parametric corrections. Scientific papers of Latvian and foreign researchers have been considered, systemized and characterised according to the main idea of research. The study provides conclusions on the extent of research on different effects and points out the most actual and up-to-date directions of scientific activities. The results of this study can be implemented for identifying the most untapped area of research, for further investigation and for the assessment of reform from the perspective of the newest scientific achievements.
Influence of integrated marketing communication tools upon consumers’ buying decisions in the context of sustainability
(University of Latvia, 2019) Batraga, Anda; Skiltere, Daina; Salkovska, Jelena; Bormane, Santa; Legzdina, Aija
A topical business subject of nowadays is the influence of integrated marketing communications (IMC) for sustainability upon various consumer audiences and their buying decisions. From the standpoint of businesses the use of integrated marketing communications in product promotion contributes to the consumption of sustainable, ecological products and, consequently, a healthy lifestyle, yet the factors influencing buyer’s buying decisions still remain topical. In this research the authors surveyed buyers of Latvian food retail chains to find out the influence of promotion-related integrated marketing communication tools for sustainability upon buyers’ buying decisions. The research brings conclusions regarding a customer-oriented approach to the processes of integrated marketing communication for sustainability, incl. the making of integrated marketing communication for sustainability to increase consumer awareness of sustainability. Purpose of the article: The purpose of the research was to study and assess the influence of promotion-related integrated marketing communication tools for sustainability upon buyers’ buying decisions. The object of the research is promotion-related IMC tools for sustainability. The subject of the research is the influence of product promotion tools for sustainability upon buyers’ buying decisions. Methodology/methods: The research makes use of the results of the studies of food retail chains conducted by the authors in 2017 and 2018. The survey of buyers is based on the results of the survey of leading marketing specialists of food retail chains in 2017. Drawing on the conclusions the authors surveyed randomly selected buyers of Latvian food retail chains with a sample of 1,003 respondents. In order to attain the goal and objectives, the following quantitative and qualitative methods of economic research were used: survey, comparison, grouping, evaluation, market investigation, comparative analysis. The study is based on scientific papers published by Latvian and foreign scholars, general and special literature, and periodicals. The survey data were processed and analysed using the SPSS 23 software. Findings: The research confirmed the hypothesis that the use of integrated marketing communications for sustainability in product promotion enhances consumer awareness of sustainability. The results of the research are of both theoretical and practical value.
A firm’s organizational innovation and organizational learning abilities
(University of Latvia, 2019) Dukeov, Igor; Apsalone, Madara; Baumane-Vitolina, Ilona; Bergman, Jukka-Pekka; Sumilo, Erika
Many recent studies are dedicated to the problem of innovation as a mean of improving a firm’s overall performance. Various kinds of innovation in a firm usually are closely interrelated with each other. While the majority of studies focus on technological - product and process - innovation, the investigation of non-technological - marketing and organizational - innovation (ORI), has increasingly attracted the interest of researchers during the last decade. Organizational culture and organizational learning are important drivers of such innovation. For instance, a collaborative culture, trust and open-mindedness encourage new initiatives and ideas, while learning helps not just to improve skillsets and abilities of individual employees, but can also greatly contribute to strategic knowledge management and building a resilient, innovative organization. This study examines the relationship between a firm’s organizational learning ability and its organizational innovation performance. The authors consider such factors as Learning Intention – seeing learning as a key investment and organizational commitment to it, and Openness - open-mindedness and organizational culture open to new ideas and worldviews. This study contributes to the theory of ORI by finding the answer to the question what impact these factors could have on ORI development in a firm. The findings are based on a quantitative analysis of more than 150 small and medium-sized enterprises surveyed in Russia and Latvia. The survey questions measuring ORI performance were developed in line with the widely used definition introduced in the OECD - Eurostat Oslo Manual. The scales for organizational learning were adopted from the previous studies elaborated this area of a firm activity. The survey compared a firm’s innovation performance to that of its closest competitors. This research demonstrates that some of the elements of organizational learning positively influence ORI activity. The results also suggest that Latvian companies differ from Russian ones in terms of their organizational learning intention.
Improved innovative product strategy assessment model in market research context
(University of Latvia, 2019) Braslina, Liga; Batraga, Anda; Skiltere, Daina; Legzdina, Aija; Braslins, Girts; Cildermane, Eva
In the innovation economy, companies more often face the need quickly and efficiently evaluate not only their existing product and service portfolios in the context of the industry’s potential, but also evaluate theoretical concepts of innovations. There are various systems for evaluating innovation concepts and already existing products and/or services for companies that are planning to expand their business in a new industry. The innovation economy is characterized by the convergence of innovations and the most demanded products on the market with continuous market upgrades. A company which wants to grow in a new industry faces an assessment challenge between already existing, demanded products and the choice of innovative concepts in the context of the company's most perspective growth. As market examples show, a successful company’s entry into a new industry can be related to both an innovative concept and an innovative business model of existing, demanded market products. The aim of the study is to analyse the appropriateness of the existing assessment systems of innovations concepts and market bestselling products from the perspective of an enterprise, considering an expansion into new industry. The theoretical benefit of the study is to highlight a new, complementary model in the assessment of the company's growth strategy in the context of developing new industries and markets. The practical contribution of the study is an improved combined industry and company assessment model. Proposed model is company growth perspective assessment tool in the context of new products, either it is completely new to market or new to company, but already known in the market.
Models of tax payments of performers of economic activity in Latvia
(University of Latvia, 2019) Joppe, Aina; Sproge, Ilze
Economic theory sources widely discuss the fiscal policy, the ways of encouraging economic development, improve the welfare of people, improve employment and promote progress by fiscal instruments. On one side, it is possible to use the expenditure policy, on the other side, tax revenue can be optimised by reducing tax gaps. State officials often view self-employment as a missed opportunity deserving more focused attention. The European Union also supports this position. The question of self-employment is important for performers of economic activity. The aim of the research: on the basis of theoretical (legislative) and empirical analysis to find out advantages and disadvantages of tax payments of performers of economic activity in Latvia.
Main factors of emotionally attached customers in retail banking of Latvia
(University of Latvia, 2019) Japparova, Irina; Rupeika-Apoga, Ramona
How the banking strategy in Latvia is changing? How can banks increase the number of active clients? Are banks in Latvia focusing to attract new clients or prefer to work with the existing client portfolio? How can the retail banking sector in Latvia impact the customer loyalty? The regulation developed by the Basel Committee and the regulations of The Financial and Capital Market Commission impacted the number of banks in Latvia and the number of active clients in retail banking. Latvian banks are getting more flexible in customer services and actively working to increase customer loyalty. If previously banks actively attracted the new clients to increase the number of customers, now banks are working to increase the number of active loyal clients. Only a totally complacent customer will be a loyal customer. The purpose of this study is to examine the effects of customer emotional attachment on customer loyalty to the provided goods and services in the retail banking sector in Latvia. The authors used their developed questionnaire that was aimed to the main factors that can increase the customer loyalty. The profitability of each bank directly depends on customer loyalty and how many customers return for goods and services. The main object of loyalty is customer emotional attachment, which is the determining factor in decision making in retail banking. The customer’s emotions and feelings drive his/her choice. When banks interact with customers’ emotions, the income could be considerable. That is why it is significant to research customer emotions to create long term partnership in retail banking. Research methods used are clients’ survey in the retail banking sector in Latvia. The banks branding, the personality of produced goods and services, the customer experience and trust, the digitalization and innovation tendency are the factors that can emotionally attach the customer. All these factors, from the new product and services development till the daily provided, affect the customers’ value to the bank. As the main result, the strategic goal is to have emotional attached customers in retail banking of Latvia.
Productivity dynamics and the productivity trap: problems and solutions in Latvia
(University of Latvia, 2019) Jekabsone, Sandra; Skribane, Irina
By analysing changes in productivity and labour costs in Latvia from 2013 till 2017, we can see that growth of labour costs exceeds the growth of productivity by more than 2 times in both, tradable sector and total economy. Slow growth in productivity compared with the labour and other production expenses lead to an increase in the price of final goods and services, which negatively corresponds with producers’ competitiveness in both internal and external market. Furthermore, this leads to a drop-in consumption of domestic production and inefficient production facility usage, resulting in declining economic growth rates. The rapid growth in labour costs is mainly associated with the tight situation in the labour market. Even though the unemployment rate is still quite high, especially in the region of Latgale, the absence of working hands is perceptible more and more around Latvia, which also maintains the pressure on the salaries. The upward trend for salaries is also influenced by the convergence process, which is inescapable in EU opened labour markets. Comparatively, high labour emigration reflects Latvia’s weak competitiveness in those markets, especially due to the low wage, which in turn is related to the low productivity of internal producers. Therefore, increasing the productivity level and slowing down the gap of productivity with highly developed countries is the most important precondition for Latvia’s competitiveness to strengthen and economy to grow. The goal of the research is to appreciate the dynamics of labour productivity and the level of productivity between Latvia and EU average, as well as, to find the main factors which influence the productivity convergence rates to drop, making productivity trap. The research tasks, to determine possible solutions for labour productivity increases, are to detect the factors which have influenced the labour productivity in last 10 years in Latvia, to compare the productivity in Latvia with EU, as well as, to detect the factors which influenced the productivity convergence rates to decrease. In the analysis, there are used different high quality and quantity research methods, for example, analysis of scientific literature, calculation of average and relative sizes, grouping, comparison, decomposition etc. The results of research conclude, that in the last years productivity growth rates in Latvia before the crisis (2000-2007) were one of the sharpest in EU, which contributed with convergence process, decreasing gap with EU average by 2 pp. annually. However, in after crisis period (from 2011) growth rates of productivity have significantly dropped and the convergence process became more moderate - only 0.8 percent points at average a year, which shows that Latvia is close to or already is into productivity trap. To avoid the trap, it is important to detect separate industry problems (the stud of barriers at individual company and sector level) and to promote the structural changes in the national economy (moving towards high technology industries).

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