The legal regulation of the public sector auditing among the Supreme Audit Institutions (SAI) of the Northern and Central-European countries holds the potential to offer new perspectives on the functioning and independence of these public audit institutions. This paper aims to examine the external audit practice among the Baltic Sea Region countries as it is defined in the laws and legal acts aimed at the functioning of the particular institution. The task was carried out by conducting an analysis of the legal regulation of the corresponding supreme audit institutions. Overall, SAIs in the Baltic Sea Region closely cooperates with the Parliaments in the reporting phase. Meanwhile, most of them are closely integrated with the legislative power during the phase of the appointment of the head of the audit institution as well as during the budgeting phase and later on during the reporting phase. The research shows that among the Baltic Sea Region countries the Supreme Audit Institutions pursue audits in diverse range of fields as stipulated in the legal regulations. The paper also indicates a space for further research in the field of the SAI legal regulation, audit merit and further interrelation with the executive and legislative powers as well as the impact of such cooperation on the functioning of the accountability system in the particular country.

Public food procurement is a complex system with a large number of participants, and it is regulated by a number of laws and regulations on different sectors, and there is involved a number of controlling bodies. The research aim is to explore and analyze the laws and regulations governing public food procurement in Latvia and to identify the main obstacles to food purchases from local producers. By purchasing food, local governments or authorities have to fulfill the European Union (EU) and the Latvian statutory requirements for both the correct procurement procedures, both on food safety and hygiene norms throughout the whole food product life cycle. Purchasing food from local producers is a challenge, because on the one hand, the EC Treaty and a number of other documents request the free movement of goods and equal rights for all market participants, on the other – the local community and local government is interested in providing school students with high-quality, natural food and in promoting small local businesses. The solution is to use green public procurement (GPP) criteria in the public food procurement. However, in the implementation of the GPP there are several disadvantages for both the local government and local food producers. By studying Latvian and other EU countries’ experiences, it can be concluded that barriers to local food producers to participate in local government food procurement are related to both competitiveness and production storage and regular supply assurance.

In 2018, the Polish Trade Inspection in the whole country carried out an assessment of unrefined vegetable oils and olive oils of various categories. First of all, the correctness of marking, physicochemical parameters, storage conditions, traceability of products and their dates of minimum durability were assessed. In total 380 batches of products were inspected. Results of the examination show that producers cheat consumers by providing, for example, untrue nutritional values or false information about dietetic or health traits. The purpose of this article is to determine what consumers should know to verify the correctness of information on product labels independently. The theoretical part of the article was based on the EU regulations analysis regarding vegetable oils properties, including the characteristics of olive oil. The empirical part concerned data from Polish Trade Inspection reports, as well as statistical data on production and sale of oil and olive oil from the portal Statista. In this article methods of documentary research and comparative analysis were used. For the main conclusion it can be assumed that products of poor quality or incorrect labeling can be found in each product category; therefore, consumers should pay attention to such elements as information in their native language, a full list of ingredients, or correct indication of nutritional values.

A survey of 8985 records on all fires in Latvia in 2019 gathered by State Fire and Rescue Service was performed to find out if gathered data is suitable and complete for establishment of statistical database for fire protection engineering. The purpose of the survey is to assess suitability of provided content for further studies of the characteristic building fire occurrence probabilities in different building occupancy classes and to obtain solid background for calculations of national values of fire activation partial safety factors which could be implemented in National Annex of Eurocode 1 part 1–2. Study contains data about the total number of building fires with relevance to their occupancy types and review of recorded fire causes for residential buildings that provide overall insight on typical causes of fires in dwellings.

The aim of this paper is to summarise the experience gained at different levels of tourism destination planning in Latvia, identify the problems encountered during strategy planning and implementation, analyse the causes, and search for solutions. Theoretical aspects of the tourist destination planning have been extensively reviewed in publications, yet the research on what main problems planners have faced during the planning process, has been insufficient. In the last twenty years of Latvian tourist destination planning, at different levels, part of the plans were developed as documents; however, not all of them were implemented. The qualitative research summarises the experience of municipalities and tourism destination planning in Latvia. The research results show formally drafted tourism development documents of different levels and types in Latvia conform to modern planning theory and practice. In some cases even the latest knowledge and experience; create unique, innovative and competitive solutions. Tourism planning at the local level is often a painful process which raises a number of unresolved issues and unimplemented activities. The most significant differences observed from a comparison of theory and good planning practices in tourism development planning in Latvia are that the planning process is implemented within the boundaries of one municipality without taking into account the larger boundaries of tourist destinations. The involvement of entrepreneurs has only been formal and major, large-scale investment projects have not been planned or implemented.

Currently public services become more and more significant in procurement of daily activities of each inhabitant and the entire society. Therefore optimal solutions of the regulatory issues are the topic of the day. Objective of the article is to analyse regulatory systems of the provision of water and waste water utilities in Latvia and in other countries, to draw conclusions derived from the analyses and put forward suggestions for the choice of the most appropriate regulatory system in the local governments of Latvia. The hypotheses advanced in the study have proved that each country may use its own discretion when selecting the regulatory system for water and waste water utilities.

Food rescue has emerged as a promising approach to address the interrelated issues of food insecurity and food waste. According to the food waste hierarchy, the next best strategy after food waste prevention is to donate surplus food for human consumption. However, while some countries have well-established networks of charities and government support to promote surplus food donation and food rescue in most developing countries is often less structured and smaller in scale. To gain insights into the current landscape of food rescue, this study thoroughly examined existing food rescue operations and systems, mainly from the UK, Singapore, Malaysia, India, and the Philippines. The study also analysed several countries' food rescue policy environments to understand how an enabling environment can be created. A particular focus was set on food safety being a critical consideration when rescuing and donating surplus food. Simplified food safety guidelines, staff training, and adequate storage and transportation facilities are crucial to food safety. Effective partnerships between food rescue organizations, food businesses, government agencies, and other stakeholders are also critical to the success of food rescue efforts. The study found a need to develop such partnerships in developing countries, where they may be less established than in the Global North. To facilitate the development of an enabling environment for food rescue in low- and middle-income countries (LMICs), the study developed a set of templates, including relevant food safety guidelines, partnership contracts, and policy templates. These resources can serve as valuable tools for stakeholders in LMICs to promote and enhance food rescue efforts that can help address food insecurity and reduce food waste.