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.

Smart specialisation strategy (RIS3) is topical for each European Union member state – including the Baltic States. It is a smart tool for the European Union (EU) Structural Funds absorption from 2014 to 2020. Each EU member state has set their own priorities based on the country specialisation and economy strengths and weaknesses. For RIS3 development evaluation, there is RIS3 Assessment Wheel developed – a tool for assessing the RIS3 in a chosen region and positioning it between other regions. The aim of research is to find main differences between RIS3 development in the Baltic States. The tasks of research are 1) to compare existing RIS3 Assessment Wheel of Latvia and create authors version of RIS3 Assessment Wheel of Latvia; 2) to create RIS3 Assessment Wheel of Lithuania and Estonia; 3) to make comparisons between created RIS3 Assessment Wheels. The research performed is mainly based on the desk research by using content analysis and the monographic method. In all three Baltic States, there is a lack of information available about revision of priorities in connection with RIS3 development. In order to achieve the aims set in RIS3, it is essential to finish work on RIS3 legislation in Latvia, and introduce the systematic approach to RIS3 target evaluation in all Baltic States.

Fragmentation of private property (142 thousand private forest owners) cause the challenge for governing forests, because forests are part of wider forest ecosystems, but at the same time narrowly assigned by private borders. Land restitution put the new pressures on path dependent management and new possibilities and responsibilities (that were emergent features of private forest governance). This article is part of doctoral thesis about the common governance of private forests with particular aim to focus on describing knowledge and experience exchange in private forest owners’ networks in this paper. The research question for this article is to help to find out how the translation of experience and knowledge manifest itself in private forest owners’ networks? The best theoretical model to fit this situation is the concept of translation from actor-network theory and emergent norm theory. Case study approach was selected to follow actors in forest owners’ networks. The cases are forest owners’ cooperatives, forest owners NGO’s, as well as other forms, in particular, forest extension services and cases where an emergent process can be seen. The empirical material shows that translation of experience and knowledge manifest itself in few important ways, namely, at first, in a negotiation of needs and agreement on private forest owners’ needs; secondly, in stewardship role of multi-functional actors; thirdly, in emerging and evolving legislative norms. A multi-functional actor is a term offered in order to reveal a wide range of mediation forms in multicultural multi nature of forests as governed property and forests as integral part of ecosystems.