The comparison of business and taxation conditions in several countries is one of the main tasks of each investor who claims to start a new business. The same problem is significant for state authorities responsible for attraction of investments as well as for scientists who analyse problems related to investment attraction. The aim of the research is to propose the methodological model to compare taxation conditions of various business forms. The taxation of six different business forms was compared. As the examples for research object, the smallest business forms in Lithuania were chosen: a person having a business certificate, a person engaged in agricultural activity (a farmer), a self-employed person engaged in agricultural activity, a person owner of sole-proprietorship and a person owner of the joint-stock company. In order to compare and evaluate the amount of taxes mathematically, the hypothetical data were taken which allowed to identify the least and the most taxable forms of business in Lithuania. Analysing different business forms and their taxation conditions, the following methods were used: systematic, comparative, logical analysis and synthesis. Legal acts regulating the taxation of each form of organizational business were investigated and summarized. The most difficult conditions for the owners of sole proprietorships in Lithuania were observed in 2010. They had to pay about 50 percent of their incomes. But the best conditions for small business had those people who worked with business certificates. They paid only 6 percent of their incomes.

The paper “Latvian Services Sector Development Model: Internet Solution” addresses an issue of the quality of business environment in the Latvian services sector. In the paper, there are analyzed governmentally supported information systems, data bases and e-services aiming at simplification of B2G communication process, identified their advantages and drawbacks, as well as determined potential for their further development. As a result, a model for optimization of governmental on-line tools, fostering an access to business-related information and fulfilment of administrative procedures in the services sector, has been developed. The paper provides a diversified four-layer solution, which may be progressively realized, depending on the available financial resources.

In this article, the results of research on WRI of LUA Juodkiškiai experiment field (1999 – 2003) are discussed. Fertilization and other factors influence over potassium fluctuation, its balance and leaching into drainage water during crop rotation are analysed. In order to evaluate the potassium balance and its quantity passed together with rainfall, seeds, fertilizers and take with the yield (secondary and primary production) was established in plant residues and drainage water. When fertilizing with liquid manure, potassium balance was negative while growing perennial grasses as much potassium was needed to mature their yield. The investigations established that potassium concentration in drainage water and its leaching was increased by precipitation during the research period, and it was reduced by the amount of this element taking out with yield. Soil geochemical environment had influence on the increase of potassium supply in soil. It was established that long-term fertilization with liquid manure had raised the potassium supply in soil. However, from an ecological point of view, potassium leaching did not cause any problems. In all treatments the potassium concentration in drainage water did not exceed permissible concentration.

In Latvia, Class 1 levelling network crosses major rivers. In the places where the river cannot be crossed over the bridge, the levelling across the river should be done directly. The paper describes the methodology, the applied instruments and the results of levelling performed across the Lielupe and Daugava rivers. The levelling across the Daugava River at the creek, where the length of the sight reaches 700 m, was performed simultaneously with two Ni002 levellers. To facilitate the reading of the levelling rod, across the river, a special scale type mark was constructed and fitted on a levelling rod. It was concluded that for the levelling across up to 200-m-wide rivers, levelling rods with 3-mm-wide stripes can be successfully used. The scale type mark makes significantly easier and speeds up the measurements. Under unfavourable weather conditions, measurements performed across the Daugava at the creek were less accurate. There was no explanation for the difference in the elevations measured by the two instruments; therefore, further careful studies of both levellers are needed.

The aesthetic quality of landscape is one of the most threatened values in our environment. The methodology chosen to evaluate the landscape for the first time has to be precise and effective. The objective of this study was to find the most appropriate method for the first time evaluation of sacral landscapes. The paper compares two methods – the Scenic beauty estimation method, and the Q sorting method for evaluating the scenic beauty. Comparison of the two methods was made in the winter of 2010 – 2011. The Scenic beauty estimation method is effective for getting a quick estimation of general scenic beauty. The Q method gives the estimation of general scenic beauty and the explanation of perception priority. The visual quality is deeply connected with perception. Placing perception in numbers leaves some doubt, but it is quite an effective way of observing the main visual qualities in the perception of spectators. Both methods give the first impression of the landscape elements. But Q method gives more significant results than the Scenic beauty estimation method.

The research was accomplished within the framework of the doctoral thesis, with the aim to clarify the role of Latvian Manor Park in the settlement landscape ecology. Significance of the Latvian Historical Park in the settlement landscape ecological processes in Kuldiga district was discussed and analyzed. To achieve set objective of the research, there was developed the landscape ecology assessment methodology of the settlements in the influence of the historical parks based on generalized scientific cognitions and researches in the landscape ecology, and scientific researches of the population loads and historical park value. The developed method was applied by surveying the selected historical parks in the settlement, and by assessing biodiversity factors, urbanization load, and landscape ecological networking compatibility degree. As a result, the selected settlements of historical parks were marked in the district of Kuldiga in the landscape ecological map, highlighting the importance of both national and European level. The results indicate significance of the historical parks in the settlement landscape ecology and that the role of historical parks in the settlement landscape ecology is essential, which ensures the natural basic resources air, water and soil quality. In the settlements, the historical parks existence is high value and quality environmental guarantee, which would have been managed according to the proposed principles of landscape ecology science.

Since the change of the paradigms of competitiveness is taking place now, the concept ‘competitiveness’ also changes its semantic meaning. In the article the concept ‘educator’s competitiveness’ is analyzed and scientifically substantiated according to different views. The aim of the article is to present the results of theoretical research, performed by author for several years in the field of concurentology, actualizing the new meaning of the concept ‘educator’s competitiveness’ in the pedagogy science and education, and proposing an insight into the substantiation of the philosophic methodological basis for the evaluation of educator’s competitiveness. In the article, the author applies the concept ‘educator’ according to its broader meaning. The research shows that there exists: 1) diversity in relation to the definitions and explanations of the competitiveness of an educator as a specialist; 2) three methodological approaches in the research of competitiveness: a biometric, a functional and a structural approach. According to the author’s opinion, the structural approach would be the most appropriate for the development of the evaluation methodology, including the system of evaluation indicators, in relation to the components of an educator’s competitiveness structure.

The objective of this paper was to evaluate the productivity of three indigenous goat breeds from Ethiopia namely Abergelle (AB), Central Highland (CH) and Woyto-Guji (WG) based on their kids’ total live weight at three months (LWW), survival rate to three months (S3M) and average daily milk yield (ADM, for AB only). The LWW were standardized by year and post partum weight (ppw) of does. In addition, productivities expressed as the body weight of three months old kids produced per doe per year (index I) and per kg ppw per year (Index II) were also assessed. The overall least squares means of LWW for AB, CH and WG were 7.6, 15.3 and 10.2 kg, respectively. The overall mean of the ADM for AB was 367.10±139.79 ml. The S3M was 76.30%, 78.50% and 77.70%, for AB, CH and WG, respectively. Overall means of index I and index II were 14.7 kg and 0.50, respectively. Year of birth affected (p<0.05) LWW and S3M of AB, CH and WG as well as the indices. The ADM and S3M of AB and LWW of WG were also influenced ( p<0.001) by village of kidding. The LWW and S3M of the three breeds were not influenced (p>0.05) by sex of lambs. On the other hand parity of birth had clear influence (p<0.05) on ADM and S3M of AB and index I. Season of birth also had influence (p <0.001) on LWW of AB only. The CH does produce about 200% LWW of AB does and about 150% LWW of WG does. The CH was found to be the most productive breed in terms of all assessed parameters followed by WG. The AB was best suited for dual services (meat and milk). Hence, goat meat investment priorities in Ethiopia could target Central Highland goats. However, the productivity of these goat breeds should be improved in their respective localities by minimizing possible factors hampering their productivity

Assessments of production parameters and flock productivity were made in three indigenous goat breeds of Ethiopia. The goat breeds included Abergelle (AB), Central Highland (CH) and Woyto-Guji (WG). Objectives of this work were to estimate production parameters including three month weight (3mw), kidding intervals (KI) and litter size (LSB) at birth for the breeds and to assess their productivity at flock level that could be used as benchmark for evaluation of genetic progress to be realized. As AB is used for milk production, adjustment was made to their 3mw. The overall mean of 3mw (kg) were 7.44, 10.96 and 9.38 for AB, CH and WG goat breeds, respectively. Generally, wet season, male sex and single birth resulted in higher 3mw for three breeds. The overall means of KI were 362, 268 and 309 days for the breeds in respective order. The overall means of the LSB for the goat breeds, in respective order, were 1.03, 1.40 and 1.09 per doe per parturition. The flock productivity ranged from 0.27 to 0.53. Higher LSB, survival to three months (S3M), 3mw and number of parturition per year (N) resulted in higher flock productivity. CH goat breed had the highest flock productivity. The parameters estimated in this paper could be used as benchmarks for the designed CBBP of goats in the studied localities.

In this study wool characteristics of Libyan sheep in north-eastern Libya were investigated in a coastal region extended from El-Marj (32 25 N and 20 30 E) to Emsaad at the north-eastern border of the country (31 33N, 25 6 E). Twelve locations, one flock per flock were studied. Three sites have been sampled from each animal (Shoulder, mid-side and breech). Mean staple length and fiber diameter were 12.16cm and 38.43 µm respectively. In this study, staple length and fiber diameter didn’t significantly vary between locations studied. Sample site on the body of the animal significantly affect both staple length and fiber diameter, with breech position samples showed the shortest staple length and the thickest fiber diameter (P< 0.05). There was no difference between samples taken from mid-side or shoulder in all measured traits. Results of this study showed that Barbary sheep raised in the eastern part of the country characterized by a long staple and a large fiber diameter, and then confirmed the previous studies studies stated that this breed could be classed as a long carpet wool breed. Samples taken from mid-side position could be representative of Barbary sheep fleece