Promocijas darbs

Elektroniskā versija nesatur pielikumusAnotācija Promocijas darbs “Grāmatvedības attīstība Latvijā” sniedz sistematizētu, salīdzinošu grāmatvedības prasību novērtējumu laikā no Latvijas Republikas dibināšanas līdz mūsdienām. Darba mērķis ir izpētīt un analizēt grāmatvedības attīstību Latvijā no valsts dibināšanas 1918.gadā līdz mūsdienām un izstrādāt priekšlikumus Latvijas grāmatvedības turpmākai pilnveidošanai. Darbs ietver ievadu, septiņas daļas, secinājumus un priekšlikumus. Darba pirmajās piecās daļās autore pēta Latvijas grāmatvedību atsevišķos Latvijas vēsturiskās attīstības posmos. 6.daļā ir vērtēta grāmatveža profesija Latvijā. 7.daļā autore salīdzina iepriekš pētīto vēsturisko posmu grāmatvedības prasības un formulē kopsakarības. Atslēgvārdi: grāmatvedība, vienkāršā ieraksta grāmatvedība, divkāršā ieraksta grāmatvedība, grāmatvedis.Annotation The doctorate paper “The Development of Accounting in Latvia” provides a systematic, comparative evaluation of the requirements of accounting from the establishment of the Republic of Latvia till today. The goal of the work is to research and analyze the development of the accounting in Latvia till today and suggest improvements to the present accounting system in Latvia. The paper consists of introduction, 7 chapters, conclusions and suggestions. The author has investigated the accounting of Latvia at separate historical periods in the first 5 chapters. Chapter 6 is devoted to the evaluation of the profession of accountant. In chapter 7 the author compares the demands of accounting at certain historical periods and formulates interrelations. Key words: accounting, single-entry book-keeping, double-entry book-keeping, accountant

Solvency evaluation, comparing traditional financial situation assessment methods with information from cash flow statements, using data from insolvent companies in the Republic of Latvia

Insolvent companies negatively effect on the country's overall social and economic development. In Republic of Latvia between 2011 and 2016, each year an average of 870 companies was being proposed with insolvency. In order to minimize or avoid the company’s insolvency it is important to timely evaluate company’s business activities and to take appropriate decisions. Company performance analysis can be made with traditional financial analysis ratios, which are calculated by using the balance sheet and profit and loss statement data, but, based on the views of theorists and authors previous study results, it is also important to use the cash flow statement data analysis. In the research were used fifty freely chosen, in the Republic of Latvia registered companies whose insolvency procedure started in the period from November 1, 2014 to December 31, 2016, and which operate in one of the four following sectors: trade sector, transportation, sector of services or production. In order to rapidly assess the company's ability to pay, thereby avoiding the possibility for the company to fall into the insolvent company's status, the authors put forward the objective of the study: explore, compare and assess the solvency indicators, which are calculated using the traditional methods of financial analysis and cash flow statement, developing proposals for solvency prediction. To achieve this goal there were used economic analysis and synthesis method - studying the theoretical aspects and corporate reports, statistical methods - data processing and analysis, as well as the logical constructive methods of interpreting the results of the study, setting conclusions and recommendations. In the research, there were defined conclusions and formulated proposals for company’s business analysis in order to timely detect and avoid the corporate insolvency. The most important of them are included in the conclusion part. The article has a theoretical and practical meaning in solvency forecasting through traditional financial situation evaluation ratios and cash flow statements.peer-reviewe

Latvijas Universitātes Akadēmiskā bibliotēka

The term chimera has its origins in the Greek mythology defining a creature composed of body parts from different living beings. In molecular biology, a chimeric sequence or chimera is a DNA sequence composed of DNA fragments originated from two or more genes or genomes. Chimeric sequences can be naturally generated during DNA recombination which occurs naturally within a genome or by taking up foreign DNA by an organism. These processes of crossover recombination are of interest in phylogenetic and evolution studies and need to be identified (Posada and Crandall 2002). Nevertheless, chimeras represent a serious problem to be considered when they are generated as artifacts during DNA manipulation and/or analysis. Chimeric artifacts can be produced at different stages during experimental DNA studies. Some examples can be described relating to cloning procedures, DNA amplification, and/or DNA assembling during computational analysis.Peer Reviewe