Possible options for ensuring of tax compliance

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.

The role of the environmental impact assessment in territorial planning

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.

Labour protection problems in new forms of employment in Latvia

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.

The role of human factor and HRM practices in Mncs’ performance in Eastern and Western Europe – a comparative analysis of the research findings

The main goal of the paper is to identify, analyze, and compare the relationships between the activities in the field of HRM and performance results of MNCs in Eastern and Western Europe with a view to the value ascribed to human resources as a strategic competitive factor, HRM centralization practices and the importance of HRM knowledge flows between the headquarters (HQ) and their subsidiaries. The research sample covered 200 HQs of MNCs and their local subsidiaries. The empirical research results show that there are some identifiable and statistically significant differences between MNCs operating in Eastern and Western Europe within the range of relationships defined above. Our study, therefore,represents an original effort at examining these relationships.

Key performance indicators of compatibility process between knowledge workers and workplaces

The study in this article reveals the main structure of indicators that should be used in order to measure compatibility process in knowledge-intense organizations. Due to shift of management logic of Fit theory and extencively accepted presumption of talent shortage, management of compatibility became in highlight. Many research organizations and business sector companies are using key performance indicators for managing compatibility, but there is lack of data how successfully public sector companies are using them. Created and proposed methodology of assessment is a preparation step of empirical research. The systemic analysis of indicators which are used in managing compatibility between knowledge workersand workplaces solutions in a dynamic approach were investigated to create application technique.

Identification of features of a green organization based on bibliometric analysis

As sustainable development has become a priority of today’s global society, more and more organizations in their activities take into account the main directions of sustainable development − the closely interrelated aspects of economic development, social development and environmental development. It can be claimed that sustainable development is one of the essential preconditions for the formation of a green organization. In analysing the concept of a green organization, it is important to identify the essential features of a green organization. Scientific literature provides descriptions of certain components or processes of a green organization, which emphasize some or other aspects of the ‘greenness’ of organizations; however, there is a lack of the identification of a set of features of a green organization. Systematic analysis of scientific literature and bibliometric analysis were applied to identify the set of the essential features of the green organization.

Investigation of decision making support in digital trading

In order to trade successfully investors are looking for the best method to determine possible directions of the price changes of financial means. The main objective of this paper is to evaluate the results of digital trading using different decision-making techniques. The paper examines deep learning technique known as Long Short – Term Memory (LSTM) neural network and parabolic stop and reverse (SAR) technical indicator as possible means for decision-making support. Based on an investigation of theoretical and practical aspects of digital trading and its support possibilities, investment portfolios in real-time “IQ Option” digital trading platform were created. Short-term results show that investment portfolios created using LSTM neural network performed better compared to the ones that were created using technical analysis. The study contributes to the development of new decision-making algorithms that can be used for forecasting of the results in the financial markets.

Discourses on body positivity: a fluid body image concept based on the case study of Jenna Kutcher instagram account

The purpose of this research was to understand the concept of body positivity and changes in body image ideals. Authors analyzed how Jenna Kutcher, an Instagram influencer, was able to carry on the ideal of body positivity. Body positivity is a concept that shows support and appreciation towards all body types without discrimination on size or aesthetical appearance. This research focused mainly on the topic on changes in body image ideals, and the discourses related to them, that emerged in Jenna’s posts and in her comments. The research was built on the literature review on body image and explored the importance of self-acceptance and self-satisfaction when considering the sense of attractiveness in individuals. Comments and posts were collected, coded an analyzed in accordance with a qualitative method of analysis. The research discussed how Jenna Kutcher was able to partially positively influence her audience through the use of the narratives in her pictures and the development of discourses around the body.

Comparative efficiency analysis of conventional banks and Islamic banks: in evidence of Pakistan

The study evaluates the comparison and efficiency of Pakistani Islamic and conventional banks. Data are collected from the reports of banks website and state bank of Pakistan for the period 2013−2017. Used financial ratios for methodology and descriptive summary, correlation and Trend for analysis technique. The analysis shows conventional banks are more liquid, solvent and less risky. According to profit-ability ratio, Islamic banks are more profitable. Trend analysis shows, both banks have positive trends, but the conventional banks disclose more efficiency and positive trend. Conventional banks are technologically advanced and extensive, but the future of Islamic banks looking bright in case of Pakistan.

Decoupling in the perspective of responsibility

The principal objective of the article is to examine responsibility as a value helping to enhance the ability of organisation to deal with highly institutionalised environment in which it operates, and which has an impact on the decoupling process. The authors put forward a hypothesis that the development of the sphere of responsibility may support to deal with the complexity of organisation and its environment. To verify the hypothesis the review of literature was undertaken as the research method. Decoupling process is neither good nor bad although it bears ethical dilemmas. The results of the literature examination let to make the conclusion that responsibility is a value that allows organization to solve dilemmas resulting from the complexity and controversy of the decoupling phenomenon. The authors propose to concentrate on the individuals managing and co-forming the organisation in the light of responsibility.