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Papers by Inese Mavlutova

WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS

This study aims to analyse the entrepreneurial intentions of students comparing Latvia and other ... more This study aims to analyse the entrepreneurial intentions of students comparing Latvia and other Central and Eastern European countries. The investigation examines the impact of factors of micro and macro level as well as entrepreneurial education. The paper contains both qualitative and quantitative analysis including inferential and descriptive statistics to analyse the deviations inside the sample of 680 respondents from Latvia and other Eastern European countries. The results reveal several statistically significant differences between students from Latvia and other countries. Latvians emphasize seeking independence as a highly important motivational factor while valuing lower formal education, business training and business experience as the factors contributing to the success in entrepreneurship. Students from Latvia consider the regulatory framework for doing business to be a bigger obstacle to doing business than in other Central and Eastern European countries. This paper co...

WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT

Strategic management accounting is the last stage of evolution in management accounting, seeking ... more Strategic management accounting is the last stage of evolution in management accounting, seeking to contribute strategic information to support strategic decision-making and strategic management; this information is obtained from the application of several strategic management accounting techniques for collecting superior information. This paper aims to determine the role of strategic management accounting in the financial performance of low-cost airlines, seeking to encourage its adoption, implementation, and use for these types of companies. It relies on a literature review regarding strategic management accounting and the airline industry, especially with documents obtained from Scopus and Web of Science. Besides, a questionnaire was applied to experts in this industry, along with the application of a spline regression model for data analysis. The study revealed that the contribution of strategic management accounting in the financial performance of the analyzed low-cost airlines...

13-th Annual Scientific Baltic Business Management Conference, 2020

Sustainability

The increase in studies on how digital transformation based on the application of digital technol... more The increase in studies on how digital transformation based on the application of digital technologies affects the sustainable development of various sectors of the economy has been observed. Although digital transformation is important for the financial sector sustainable development, the drivers and links between them are weakly addressed by researchers. The study is aimed at exploring how digital transformation due to the application of innovative technologies and solutions, especially digital payments, is leading to the financial sector sustainable development through financial inclusion and operational efficiency. The current research presents the study of the financial sector digital transformation and its sustainable development based on a systematic literature review, a secondary data analysis, and expert interviews to provide further research directions and draw practical suggestions for professionals on the financial sector digital transformation toward sustainable develop...

Studies of Applied Economics

Models used in education that were exploited in the 20th century are now under revision, as educa... more Models used in education that were exploited in the 20th century are now under revision, as educators attempt to identify what is suitable to be kept and what needs to be changed and redefined for the 21st century. There are wide discussions on how to appropriately adjust entrepreneurship education methods to the changing expectations of emerging generations. The goal of the study is to identify more appropriate teaching methods for entrepreneurship education in the case of Latvia, country that has had one of the highest entrepreneurial activity in the European Union for many years. Conclusion from the primary research done by authors is that sample of respondents representing Generation Z highly value the application and effectiveness of modern teaching methods in entrepreneurship studies, however, the evaluation of different methods differs significantly depending on the type of learning preferred.

现代会计与审计, 2011

The decrease in business activity and the fall in the production volume in the sectors of economy... more The decrease in business activity and the fall in the production volume in the sectors of economy relying on long-term crediting is characteristic feature of the modern recessions. The pessimistic expectations of entrepreneurs concerning product demand leads to falling direct investment into business despite unlimited investment opportunities due to the developed capital markets nowadays. As a result it has created the opportunity for the development of such business restructuring types as mergers and acquisitions. Potential investors are different and their investment motivation is different, but the goal is the same—to increase the value of the business and its efficiency as a result of mergers and acquisitions. Utilizing borrowed capital for acquisitions of enterprises has many advantages. However, purchasable enterprises are exposed to several financial risk factors.

The current paper offers a case study approach for testing several options and hypotheses. The ne... more The current paper offers a case study approach for testing several options and hypotheses. The need for Pension Reform in Latvia has been the result of a steadily increasing aging of the population. By 2001 a new three-level pension system was introduced in Latvia aiming to reduce the effect of demographic risks and demonstrating the country’s intention to provide an optimal public or private compound in old-age provision. Nevertheless, the demographic prognosis of European Commission estimates that by 2060 the population in Latvia will reduce from 2.2 million to 1.7 million people, and the number of elderly people will almost double. The potential impact of demographic change on the age structure and the size of population is dramatic and still the main problem that cast the doubt on the ability of state mandatory pension scheme to provide the appropriate pension level. Personal financial planning, personal investments are important. The objective of this research work is to invest...

Sustainability, 2021

Mobility, its current state and development perspectives in the future creates challenges with re... more Mobility, its current state and development perspectives in the future creates challenges with respect to sustainability, the first of which is the uncontrolled increase in greenhouse gas emissions in the last few decades, while road transport is one of the “sinners” creating long-term negative impact. The second is the dominance of car travel and car usage in the passenger transportation segment before the latest COVID-19 pandemic accelerated environmental problems. Although recent trends show new, greener patterns in consumption, there is still a relatively low share of consumers acknowledging the importance of sustainable and green preferences. This research study aims to investigate car sharing from users’ perspectives and to determine the most significant factors influencing their choice of sharing services to ensure upscaling of car sharing and, thus, contribute to urban sustainability. This research study contributes to the overall scientific discussion on car sharing and its...

Studies of Applied Economics, 2021

Nowadays cities face numerous challenges amplified to build necessary urban municipal and communi... more Nowadays cities face numerous challenges amplified to build necessary urban municipal and community capacity to ensure sustainability transformation to respond to the local and global challenges of climate change, inequality, and access to resources. This research combines the study fields of sustainability, economic development, governance of sustainability transformation, providing the multidisciplinary approach as a systemic-oriented view encompassing the social, technological and ecological aspects of urban transformation. The purpose of the paper is to explore how the concept of urban transformation could be operationalized for research of economic development under the economic strain assuming the emergency of Covid-19 grand challenge. The research methods used are a systematic literature review and the content analysis. The paper provides a detailed characterization of the urban transformation exploring this concept from the structure and system perspectives for the economic ...

Global Journal of Business, Economics and Management: Current Issues, 2019

Business performance depends on the manager’s competence to take adequate decisions. The professi... more Business performance depends on the manager’s competence to take adequate decisions. The professional manager’s decision can improve the financial performance and position of the company. Analysis of business performance gives businesses a framework in which can set goals, measure actual performance in comparing with these goals and develop scenario planning to evaluate alternative action. The purpose of this article is to investigate the present performance of companies in the mechanical engineering and metalworking sector, to prepare proposals for management and financial performance improvement in these companies. As a result of the research, the authors have drawn recommendations in order to carry out business performance measurement. Keywords: Business performance, business activity, financial analysis, mechanical engineering and metalworking sector. Jel Codes: D220, D240, M110, O14.

Procedia - Social and Behavioral Sciences, 2014

The goal of the state implemented Pension Reform is to create a financially stable and efficient ... more The goal of the state implemented Pension Reform is to create a financially stable and efficient pension scheme that is based on individual social security contributions which in turn will ensure such amount of pension that depends on the contributions made over the previous period, as well that will facilitate the increase of social security contribution growth. The objective of research is to investigate whether the existing Pension system in Latvia is working effectively under changing economical environment. It also analyzes the impact of recession and the current demographical situation with a flow of emigration. The research aims at offering several options for the improvement of the situation.

The 8th International Scientific Conference "Business and Management 2014", 2014