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Language, including local varieties, is an important component of national identity-subdialects a... more Language, including local varieties, is an important component of national identity-subdialects and dialects, as well as Latgalian written language promote awareness and strengthening of regional identity and enrich the national language as a whole. Therefore, it is important that attention is paid to all language varieties. During the last decades regional varieties of Latvian language have not received sufficient coverage in learning content-there is either no information about them in learning materials or it is minimal. As a result, students not only do not acquire necessary linguistic, cultural and historical knowledge but also their language skills are not being fully developed. The article describes an experience that was gained in Latvian language classes while using developed lingvodidactic material to promote an understanding of regionalist issues. In the study, surveys, content analysis and case study methods were used. In trial operation it was determined that 10th-grade students do not have knowledge about regional varieties of the Latvian language, their history and importance in the development of Latvian language. Using the developed lingvodidactic material, students' knowledge of Latvian dialects, subdialects and the Latgalian written language has improved. The ability to recognize differences between dialects and to acquire necessary information has improved as well as interest in the regional diversity of the Latvian language has been created which promoted development of an overall respectful attitude towards the Latvian language. The study results are consistent with conclusions from other studies and demonstrate consequences of imperfections in learning content which negatively affect students' consciousness of national and cultural identity. The situation can be significantly improved by including students' age-appropriate lingvodidactic material in the Latvian language learning content.
publication.editionName, 2016
Procedia Engineering, 2017
Due to its geographical location Latvia has always been a noteworthy transit country. Liquid petr... more Due to its geographical location Latvia has always been a noteworthy transit country. Liquid petroleum products are transported through the country on a regular basis mainly by rail or pipelines. The customs authorities should be aware of the main principles of estimation of loss to prevent avoidance of duty payment in case of unauthorized loss during customs transit procedures, therefore this study more focus on correct implementation of loss of petroleum products. The authors of the research have designed design an algorithm how customs authorities accept loss of petroleum products due to natural wastage. The customs authorities in Latvia should introduce a uniform practice regarding loss rates. Namely, for the quantities missing wherever it can be shown that the loss observed result solely from the nature of the goods, no customs debt shall be deemed to be incurred. The customs authorities have the rights to consult independent experts to determine whether losses have occurred due to the nature of goods. If it cannot be proved by an independent expert, customs authority shall only apply the standard rate of loss.
The Ministry of Health has made a proposal to place excise duty on several grocery products that ... more The Ministry of Health has made a proposal to place excise duty on several grocery products that the Ministry of Health consider “unhealthy”. The duty would allow to capitalize on the consumption of these products as well as limiting the consumption itself. However, this excise duty can cause several complications such as financial pressure on not-well-off households. Placing the excise duty on products would consequently increase the price of the product, which would in turn increase the sales revenue of cross border trade. Recent studies have discovered that the consumer react to increased prices of the domestic product, by purchasing the goods in other countries to minimize his/her expenditures. Since the prices of grocery products are already higher than in the neighbouring countries Lithuania and in specific cases Estonia, this increase in the price could cause the shopping abroad to become a really hot topic. Since the excise duty is a custom administrated tax, there has to be...
Language, including local varieties, is an important component of national identity-subdialects a... more Language, including local varieties, is an important component of national identity-subdialects and dialects, as well as Latgalian written language promote awareness and strengthening of regional identity and enrich the national language as a whole. Therefore, it is important that attention is paid to all language varieties. During the last decades regional varieties of Latvian language have not received sufficient coverage in learning content-there is either no information about them in learning materials or it is minimal. As a result, students not only do not acquire necessary linguistic, cultural and historical knowledge but also their language skills are not being fully developed. The article describes an experience that was gained in Latvian language classes while using developed lingvodidactic material to promote an understanding of regionalist issues. In the study, surveys, content analysis and case study methods were used. In trial operation it was determined that 10th-grade students do not have knowledge about regional varieties of the Latvian language, their history and importance in the development of Latvian language. Using the developed lingvodidactic material, students' knowledge of Latvian dialects, subdialects and the Latgalian written language has improved. The ability to recognize differences between dialects and to acquire necessary information has improved as well as interest in the regional diversity of the Latvian language has been created which promoted development of an overall respectful attitude towards the Latvian language. The study results are consistent with conclusions from other studies and demonstrate consequences of imperfections in learning content which negatively affect students' consciousness of national and cultural identity. The situation can be significantly improved by including students' age-appropriate lingvodidactic material in the Latvian language learning content.
publication.editionName, 2016
Procedia Engineering, 2017
Due to its geographical location Latvia has always been a noteworthy transit country. Liquid petr... more Due to its geographical location Latvia has always been a noteworthy transit country. Liquid petroleum products are transported through the country on a regular basis mainly by rail or pipelines. The customs authorities should be aware of the main principles of estimation of loss to prevent avoidance of duty payment in case of unauthorized loss during customs transit procedures, therefore this study more focus on correct implementation of loss of petroleum products. The authors of the research have designed design an algorithm how customs authorities accept loss of petroleum products due to natural wastage. The customs authorities in Latvia should introduce a uniform practice regarding loss rates. Namely, for the quantities missing wherever it can be shown that the loss observed result solely from the nature of the goods, no customs debt shall be deemed to be incurred. The customs authorities have the rights to consult independent experts to determine whether losses have occurred due to the nature of goods. If it cannot be proved by an independent expert, customs authority shall only apply the standard rate of loss.
The Ministry of Health has made a proposal to place excise duty on several grocery products that ... more The Ministry of Health has made a proposal to place excise duty on several grocery products that the Ministry of Health consider “unhealthy”. The duty would allow to capitalize on the consumption of these products as well as limiting the consumption itself. However, this excise duty can cause several complications such as financial pressure on not-well-off households. Placing the excise duty on products would consequently increase the price of the product, which would in turn increase the sales revenue of cross border trade. Recent studies have discovered that the consumer react to increased prices of the domestic product, by purchasing the goods in other countries to minimize his/her expenditures. Since the prices of grocery products are already higher than in the neighbouring countries Lithuania and in specific cases Estonia, this increase in the price could cause the shopping abroad to become a really hot topic. Since the excise duty is a custom administrated tax, there has to be...