The research aim is to analyse the peculiarities for application of immovable property tax in Latvia and to assess the main factors affecting the amount of immovable property tax and contradicting the basic principles for imposing taxes. It is essential to review the methods how the State Land Service determines cadastral values for real estate, since the cadastral value is the base for calculation of immovable property tax. The revision is required as the establishment of a fair tax system is impossible without adequate and comparable cadastral values. In the future, land shall be valued pursuant to lease and not to expropriation transactions in Latvia, while the cadastral valuation of buildings might be done consistent with the method of expenses by determining construction expenses of buildings. The issue on mass inspection of physical condition of buildings and data updating shall be solved in Latvia. In addition, an issue on possibilities to apply the most fair procedure for tax calculation shall be solved on the governmental level, i.e. to calculate taxes consistent with procedure for the use of immovable property registered in the Land Register as well as to cancel the limitation for increase of immovable property tax stated by the municipality and to regulate the tax burden through tax rates.
This paper presents an overview of the liquefied natural gas (LNG) facilities development in the Baltic Sea. The value of the paper lies in its seek to demonstrate how the process of interaction between the shipping and energy networks unfolds through infrastructural developments of ports. The analysis is based on mapping, cartographic and spatial contextual methods. The mapping of gas supply networks, LNG facilities and traffic patterns establish the originality of this research. It shows that factors motivating the development of LNG terminals in the Baltic ports come from areas of energy and maritime policy. Moreover, in future, the emerging LNG infrastructure may have an effect on port competition in the Baltic Sea Region.
Journal:Tiltai
Volume 68, Issue 3 (2014), pp. 141–158
Abstract
Lithuania has been placed 35th out of 187 countries in the UNO Human Development Report 2014, which measures a Human Social Development Index. This is the best result in the history of the country. According to this indicator, since 2010, Lithuania has joined the club of 49 most developed countries in the planet. Despite the fact, poverty, which expresses the essential consequences of social differentiation, has deeply rooted in the social discourse of Lithuania. To understand the controversy of the official statistics and the reality of life, we can no longer think of poverty, deprivation and social exclusion stereotypically. These social phenomena are taking new shapes in the postmodern existence. Therefore, the article presents a philosophical explanation of the change in the perception of two social categories – time and work, which illustrate a dramatic shift of our social life towards the postmodern existence, based on the works of J. Habermas and Z. Bauman. Social categories of time and work are among the elements of social-existential change, which reflect clear differences of philosophical discourses and social consciousness of modernity and postmodernity from the earlier traditions of philosophical thought development. Today these categories acquire the power to reveal new forms of social inequality.
Journal:Tiltai
Volume 80, Issue 2 (2018), pp. 141–160
Abstract
The article aims to analyse the criteria and procedures of assessment of pupils’ musical compositions. The review of the criterion-referenced evaluation of creative works is presented, the methodology of evaluation of the musical creative product and conditions for its application are discussed. The question is whether the criteria of assessment of a musical composition are applied in reality, i.e. during contests while evaluating pupils’ compositions. In order to answer this question the aim of the research was to reveal the experience of jury members in assessment of pupils’ musical compositions. To achieve the aim pursued, in-depth interviews with 5 composers who evaluated pupils’ musical compositions in national and international contests were carried out. The research results presented focus on the criteria of evaluation of musical compositions, on the factors influencing assessment as well as evaluation process itself.
Journal:Tiltai
Volume 72, Issue 3 (2015), pp. 141–148
Abstract
The article deals with the theoretical bases of the study of the behaviour of younger schoolchildren in conflict situations. The analysis of scientific literature on the study of conflicts is presented. The concept of the “conflict” with different viewpoints and preconditions of its appearance is considered. The stages of the conflict, its functional properties, and the impact on the personal development of younger schoolchildren are identified. The importance is attached to the peculiarities of behavioural manifestations of the child in conflict situation and the formation of behavioural strategies in the process of conflict resolution.
Journal:Tiltai
Volume 70, Issue 1 (2015), pp. 141–156
Abstract
The article discusses the concept of international social work. International social work peculiarities working with refugees and asylum-seekers in Lithuania and Sweden are analysed. Analysis of international social work with refugees and asylum-seekers revealed collaboration features, challenges and limitations of organizations working with the target group. Ethical dilemmas in international social work with refugees and asylum-seekers are presented and analysed.
The article analyses axiological and hodegetic ideas by M. Pečkauskaitė-Šatrijos Ragana. Aspects of neotomistic ethics in the writer’s attitude towards human virtuousness and preparation for eschatological fulfilment are highlighted. Cultivation of virtues is revealed as an essential prerequisite to faith. Virtuousness reveals to people horizons of freeing truth and a possibility to overstep human imperfection. Love is actualised in this context as a fundamental value with eschatological continuity and remaining in the hope and perspective of divine eternity. An important role in M. Pečkauskaitė’s pedagogical concept is assigned to personal self-reflection enabling self-knowledge and an adequate evaluation of one’s actions and spiritual culture. Eschatological conception of the meaning of time, when all human attempts are directed towards eternal perspective, is presented.
In today’s productivity-oriented culture, topics related to death, illness, and loss are avoided. However, sooner or later people fall ill, die and various losses accompany everyone’s life. These experiences come together with spiritual pain, grief, tension, anxiety, fear and anger. If not addressed properly, these feelings cause physical and mental illnesses, loss of one’s identity, psychological trauma and interfere with fulfilling relationships. Spiritual health is the most important indicator of human health and the quality of life. It is also vital to the overall health of a person and is related to the essence of a human being and to what is valued and truly cherished by a particular person. This article reveals the changes in the state of a person in the presence of a disease from a psychological and theological perspective by analysing scientific literature, interpreting and systematizing information.
In the article the principles of text analysis within the limits of thematic criticism are applied to investigate Nelė Mazalaitė’s (1907–1993) novel “In the mist” (Lith. „Migloje“). The main implications of the text, related with the theme of the sea, as projected by the artificial consciousness, are observed. The leitmotif of the sea is analyzed through the most significant semantic aspects which form the structure of the imagery of the novel, plot development, style, and characters. Romantic, fairy, and musical connotations reveal the theme of the sea. The sea becomes the archetype of the beginning as life and festival and tranquility, death. The souls of characters are viewed in the light of the meanings of the sea as mist, waiting, freedom. Miscellaneous expression of the leitmotif of the sea in Nelė Mazalaitė’s novel makes it possible to speak about transcendental relationship between personality and sea, marine worldview and culture.
Author analyzed the ways of overcoming the negative tendency to the degradation of the human capital in the provincial regions of Russia and other countries of the Eastern Europe. It’s shown that the important role in the processes of solving the problem should be played by the technical universities, situated in the small towns of the region. The development of the universities should be carried on according to the specific strategy, which’s goal is a training of the qualified specialists, and to take as the students the local young people, which are going to live and get a job in the region in future. There are also presented a set of requirements for this kind of the strategy, which are based on the idea of the institutional projecting of the University Technopolis.