scholarly journals EVALUATION OF LATVIAN STUDENTS’ LEARNING EXPERIENCE IN THE EUROPEAN EDUCATION AREA

2018 ◽  
Vol 1 (10) ◽  
pp. 54
Author(s):  
Gunta Grinberga Zalite ◽  
Joanna Hernik ◽  
Evija Liepa ◽  
Atis Papins
Keyword(s):  
English Language ◽  
Learning Experience ◽  
Value Added ◽  
Local Market ◽  
Ministry Of Education ◽  
The European Union ◽  
The Republic ◽  
Foreign Education ◽  
Secondary Information ◽  
Contemporary Education

The objective of contemporary education is to enhance the competiveness of graduates not only in the local market but also at the European Union scale; therefore, stronger co-operation with foreign education and research institutions can significantly improve the knowledge and skills of Latvian students, which can gradually contribute to Latvia’s competitiveness in high value added activities within global value chains. This, of course, underlines the increasing importance of foreign language skills. In fact, knowledge of the English language in today’s labour market is taken for granted, and the competiveness of those employees, who can speak at least three foreign languages, including one of the Scandinavian languages, is increasing. The aim of the research was to identify Latvian students’ learning experience in European countries in scope of short study mobility programmes. Based on the secondary information sources such as statistical data aggregated by the Ministry of Education and Science of the Republic of Latvia and Flash Eurobarometer Report No466, the authors have analysed Latvian students’ mobility destinations and intentions of studies abroad. The research findings suggest that currently there is a contradiction between students’ personal intentions and their real behaviour. The countries that are currently most often chosen as study mobility destinations rather offer valuable cultural experience than practical skills that could be useful in academic and professional work. 

Investigating the Relationship between Company Competitiveness and Environmental Regulation in European Food Processing: Results of a Matched Firm Comparison

1998 ◽  
Vol 30 (9) ◽  
pp. 1585-1602 ◽  
Author(s):  
D M W N Hitchens ◽  
J E Birnie ◽  
A McGowan ◽  
U Triebswetter ◽  
A Cottica
Keyword(s):  
Environmental Regulation ◽  
Food Processing ◽  
Value Added ◽  
Effluent Treatment ◽  
Environmental Costs ◽  
The European Union ◽  
The Republic ◽  
The Cost ◽  
The Relationship ◽  
Regulation Costs

The authors use a method of matched-plant comparisons between food processing firms in Germany, Italy, Northern Ireland, and the Republic of Ireland to investigate the relationship between environmental regulation and company competitiveness across the European Union. Comparative competitiveness was indicated by measures of value-added per employee, physical productivity, export share, and employment growth. The cost of water supply (public or well), effluent treatment (in-plant treatment and/or sewerage system), and disposal of sludge and packaging were also compared. Total environmental costs in Germany, Italy, and Ireland were small: usually less than 1% of turnover. Compared with the Irish firms, German companies had relatively high environmental costs as well as productivity levels. There was, however, a lack of a clear relationship between company competitiveness and the size of regulation costs: in Ireland and Italy environmental costs were similar but German firms had much higher productivity; compared with German counterparts, Italian firms had lower environmental costs but higher productivity.

scholarly journals ENGLISH AS AN ACADEMIC LINGUA FRANCA IN PERIODICALS

2020 ◽  
pp. 84-93
Author(s):  
Adiliya Talasbekovna Alimbayeva ◽  
Roza Masimkhanovna Tayeva ◽  
Zharas Turysbekovich Taubayev ◽  
Meruyert Syrlybayevna Ongarbayeva ◽  
Gulsima Kurbanbekovna Dairabekova
Keyword(s):  
Quantitative Method ◽  
English Language ◽  
Statistical Data ◽  
Scientific Data ◽  
Ministry Of Education ◽  
Lingua Franca ◽  
High Tendency ◽  
Science And Education ◽  
The Republic ◽  
The Given

The given article considers the relevance of the English language and the level of its functioning as an academic lingua franca in Kazakhstani periodicals. Authors particularly dwell on English language articles published in scientific and methodical journal Eurasian Journal of Philology: Science and Education recommended by the Committee for Control of Education and Science of the Ministry of Education and Science of the Republic of Kazakhstan (CCES MES RK) in the period from 2010 to 2019 years. Due to the quantitative method, the high tendency of publishing English language articles has been identified in the journal Eurasian Journal of Philology: Science and Education. As a result it is evident that in the academic setting English is sharply becoming the lingua franca as a means of exchanging scientific data and fixing the main results of research. The largest number of English-language articles were presented in the section of Linguistics. However, the statistical data enables us to assume the progressive use of English as an academic lingua franca in all areas of philological sciences.

scholarly journals The 23rd Language: Official EU Status for Irish as Portrayed in the Republic of Ireland's English-Language Press

2020 ◽  
Vol 6 (1) ◽  
pp. 173-183
Author(s):  
Antony Hoyte-West
Keyword(s):  
English Language ◽  
Qualitative Content Analysis ◽  
Official Language ◽  
The European Union ◽  
Unique Case ◽  
Limited Success ◽  
British Rule ◽  
The Republic ◽  
State Of Affairs ◽  
The Eu

Irish became the 23rd official language of the European Union (EU) in 2007. Due to a lack of qualified translators and interpreters, it is currently subject to a derogation which restricts its use in the EU institutions, a situation which aims to be remedied by 2022. Yet the Irish language represents a unique case even within the Republic of Ireland itself. Under British rule, centuries of repression confined its usage to the rural fringes of society, a state of affairs that an independent Ireland has attempted to improve with limited success. This article analyses how recognition of official EU status for Irish has been depicted in the Republic of Ireland’s English-language print media. By performing a qualitative content analysis of the online archives of the country’s three major English-language newspapers, the aim is to illustrate how official EU status for Irish has been portrayed, paying specific attention to political, cultural and economic factors.

scholarly journals THE FLAWS OF THE SYSTEM OF ACCOUNTING FOR THE VALUE-ADDED TAX LIABILITIES AND RECEIVABLES, AND RECOMMENDATIONS FOR OVERCOMING THEM

2018 ◽  
Vol 28 (5) ◽  
pp. 1613-1618
Author(s):  
Nada Petrusheva ◽  
Darko Iliov
Keyword(s):  
European Union ◽  
Value Added ◽  
The European Union ◽  
Consumption Tax ◽  
Value Added Tax ◽  
Member States ◽  
The Difference ◽  
The Republic ◽  
The Government ◽  
Reduced Rate

Value-added tax (VAT) is a consumption tax, meaning that it is a tax on the purchase of a product or a service. It is a form of taxation that focuses on how much an individual consumes opposed to how much that individual contributes to the economy (income tax).Value-added tax is paid by residents of any country in the European Union. Both consumers and businesses are liable to pay VAT when purchasing products or services. When a manufacturer creates a product, it is liable to pay value-added tax on the components purchased in order to create goods. When the product is sold, the tax burden is transferred onto the buyer, who pays the whole VAT amount, from which the manufacturer pays the government the difference between the whole VAT amount and the VAT amount that has already been paid when the components were purchased. Value-added taxation rates are set by the member states individually. The minimum rate of VAT as directed by the European Union is 15%. There is no maximum limit on value-added taxation. Member states are also at liberty to choose certain products and services to be subject to a reduced rate of VAT or to be exempt altogether. The system of accounting for the VAT liabilities and receivables in the Republic of Macedonia has certain issues which are presented in this paper. This paper also presents recommendations that are aimed towards overcoming these issues.

scholarly journals Exploring the Portrayal of Institutional Translators and Interpreters in the Republic of Ireland’s English-Language Print Media

2021 ◽  
pp. 28-38
Author(s):  
Antony Hoyte-West
Keyword(s):  
Media Coverage ◽  
English Language ◽  
Print Media ◽  
Qualitative Content Analysis ◽  
Official Language ◽  
The European Union ◽  
Republic Of Ireland ◽  
The Republic ◽  
Using Data ◽  
The Eu

 Although the Republic of Ireland has been a member of the European Union for nearly five decades, the country’s first official language, Irish, was only recognised as an official EU language on 1 January 2007. However, a lack of appropriately qualified linguistic personnel means that the language is currently subject to a derogation on its use in the EU institutions, which is scheduled to be lifted in 2022. Interviews conducted previously with interpreters in the Republic of Ireland (Hoyte-West 2020a) noted that practitioners generally viewed media coverage of the derogation as contributing to a positive image of the translational professions within the EU context; however, further research needed to be carried out on the topic. Accordingly, this article looks at how institutional translators and interpreters have been depicted in the Republic of Ireland’s English-language print media from 2007 to 2019. Using data obtained through a qualitative content analysis of the country’s three major English-language newspapers, an overview of the current situation is provided through analysis of the attitudes and opinions expressed.

scholarly journals Elektroninės komercijos apmokestinimas pridėtinės vertės mokesčiu

2008 ◽  
Vol 42 (43) ◽  
pp. 84-90
Author(s):  
Irmantas Rotomskis ◽  
Darius Štitilis
Keyword(s):  
Electronic Commerce ◽  
Information Technologies ◽  
Value Added ◽  
The European Union ◽  
Value Added Tax ◽  
Business Organisation ◽  
Legal Norms ◽  
The Republic ◽  
Governmental Institutions ◽  
Checking Procedure

Straipsnyje nagrinėjama elektroninės komercijos ir pridėtinės vertės mokesčio suderinamumo dilema. Daugiausia dėmesio skiriama naujai sukurtai ir nuo 2004 m. gegužės 1 d. Lietuvoje įsigaliojusiai apmokestinimo schemai, kuri taikoma specialiai elektroniniu būdu teikiamoms paslaugoms. Pardavėjams, užsiimantiems elektronine komercija, keliami dideli reikalavimai, todėl pabrėžiama, kad pareigos, kurias įtvirtina teisės normos, neatitinka galimybių, kurias suteikia informacinės technologijos. Net ir nauji pridėtinės vertės mokesčio pokyčiai ne iki galo suderino mokesčių institucijų ir elektronine komercija užsiimančių pardavėjų tarpusavio santykius. Naujoji schema – tai tik pirmas, tačiau reikšmingas žingsnis siekiant tradicinį pridėtinės vertės mokestį efektyviai pritaikyti naujai komercijos formai.Value added tax in electronic commerceIrmantas Rotomskis, Darius Štitilis SummaryElectronic space is steadily gaining popularity as an attractive environment for business organisation. Electronic dispatch of goods in a digital form allowing to avoid traditional checking procedure, increased level of anonymity of operations carried out within internet, introduction of electronic currency, and considerable mobility of electronic commerce account for the governmental institutions’ concern about effective application of tax rates that have existed up until now. Special attention is given to the value added tax (VAT) as its regulation by current legislation has become largely ineffective in terms of newly-introduced business models.Criticism of VAT for its poor effectivity in the area of electronic commerce was based, to a degree, on the circumstance that identification of the second party of a deed, that is the buyer, was impossible. Most authors argue that information technologies allow to identify only the IP of a computer system, not a subject who used it. The main objective of this article is to analyse the dilemma of e-commerce and value added tax (VAT) compatibility. A search for effective ways of imposing a VAT tax on electronic commerce lasted in the European Union up till 2000. In 2002, the adoption of the Sixth Directive “On Value Added Tax” consolidated a new pattern applied to the taxation of services rendered exclusively in an electronic way. Requirements of this Directive are in force also in the Republic of Lithuania since 1 May 2004.High demands are raised to the e-commerce sellers, therefore the focus is set on inadequateness between obligations which are definite in legal norms and opportunities which e-commerce provides. Even the new changes applying VAT does not wholly balance the relationship between tax institutions and e-commerce sellers. The new scheme is a first step to the efficient application of traditional VAT to the new form of commerce.

scholarly journals English for specific purposes in the curriculum of vocational secondary schools

Bastina ◽  
2020 ◽  
pp. 157-177
Author(s):  
Jelena Rajović ◽  
Milica Spasić-Stojković
Keyword(s):  
Secondary Schools ◽  
English Language ◽  
Technological Development ◽  
English For Specific Purposes ◽  
Vocational Schools ◽  
Ministry Of Education ◽  
Western Balkans ◽  
Starting Point ◽  
The Republic ◽  
Education Science

The curriculum is the starting point for effective teaching planning. The outcome of the teaching process in secondary vocational schools depends, to a large extent, on the conception of the curriculum prescribed by state bodies, which is the case with most countries of the Western Balkans, including Serbia. The paper deals with the issue of English for specific purposes in secondary vocational schools, the representation of English for specific purposes in the curriculum of secondary vocational schools in Kosovo and Metohija, which are under the jurisdiction of the Ministry of Education, Science and Technological Development of the Republic of Serbia. The research describes approaches to curriculum development and planning for English for specific purposes. The analysis of plans and programs for the English language showed that the needs of students of vocational secondary schools of technical orientation in terms of English for specific purposes are not fully met. The research defines the components that are important to include in order to harmonize goals, forms and educational activities that will improve students' knowledge and prepare them for future professional roles.

CLIL in the Japanese University Context

2019 ◽  
pp. 23-35
Author(s):  
Michael James Davies
Keyword(s):  
English Language ◽  
English Education ◽  
Learning Experience ◽  
Ministry Of Education ◽  
Japanese Education ◽  
Intercultural Communicative Competence ◽  
Sports Science ◽  
Education Culture ◽  
The University ◽  
Globalized World

The Japanese education system is currently in the midst of reforms, particularly with regards to way the English language is taught. At the university level, the Ministry of Education, Culture, Sports, Science, and Technology (MEXT) is not only endeavoring to improve Japanese students' proficiency in English but also their intercultural communicative competence. This comes at a time when universities in Japan are trying to enhance their international competitiveness in an increasingly globalized world. The chapter argues that the approach to English education known as content and language integrated learning (CLIL), and the principles on which it is based, will help to address many of these issues of concern. By adopting this approach, not only will students be exposed to a more motivating learning experience, they will also be encouraged to critically examine issues from different cultural standpoints. Finally, the chapter examines instances of CLIL in Japanese universities where it is already being used, as well as effective ways in which it can be implemented from now on.

scholarly journals Professional Titles for Women Seafarers in the Croatian and Montenegrin Media

2020 ◽  
Vol 9 (2) ◽  
Author(s):  
Milena Dževerdanović Pejović
Keyword(s):  
European Union ◽  
Gender Discrimination ◽  
Public Discourse ◽  
English Language ◽  
Social Changes ◽  
The European Union ◽  
Gender Neutral ◽  
Professional Titles ◽  
The Republic ◽  
And Gender

This paper aims to present a comparative view of the English and Croatian female maritime ranks aboard ship in the language of media. Regarding the English language, male/masculine forms have also been normative and gender-neutral; in other words, they refer to both genders (pilot, lawyer, captain). However, changes in the society and “embarkation” of women on board masculine professions have been reflected in language changes as well. The female professional titles are derived from the masculine forms. Social changes and gender awareness politics simultaneously took place in both countries, resulting in the rise of women seafarer number on board ships. This paper presents a review of the comparative analysis of Montenegrin and Croatian texts. The results show that Croatian media use the female titles more frequently and regularly, while in Montenegrin texts their use is somewhat sporadic. The reasons for this are also found in the ethnical picture of the two countries. Montenegrin society still rests on patriarchal values and the authors of the texts prefer using masculine forms as gender-neutral. What is more, the Republic of Croatia accessed the European Union in 2013, and it was undoubtedly required to implement institutional regulations relating to minimizing gender discrimination in the society and public discourse. Finally, it was concluded that linguists and language planners have to differentiate between justified and non-justified use of female forms as they can assume the pejorative meaning.

Impact Of Value Added Tax On Tourism

2010 ◽  
Vol 9 (10) ◽  
Author(s):  
Renata Dombrovski ◽  
Sabina Hodzic
Keyword(s):  
European Union ◽  
Tourism Development ◽  
Optimal Solution ◽  
Value Added ◽  
Tourism Industry ◽  
The European Union ◽  
Value Added Tax ◽  
Bid Prices ◽  
The Republic

The Republic of Croatia is currently carrying out preparatory measures for accession to the European Union. One of them is the harmonization of value added tax (VAT) with the requirements of Directive 2006/112/EC. Strong taxation affects tourism negatively. Hoteliers in Croatia set aside large funds for facility investments, which include partly high VAT rate of 23%, in order to achieve the market standards. Tourists face higher bid prices which puts the country in an unenviable position among Mediterranean competitors. It is important to find an optimal solution within the VAT system to encourage tourism development. Budget funds collected from tourism need to be refunded to the tourism industry.

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