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.

The negative impact of agricultural pollution with biogenic materials on surface water bodies is a relevant problem. This problem is addressed by limiting or prohibiting certain activities in so called buffer areas. The biogenic materials are carried by surface or groundwater runoff. Water infiltration is influenced by the lithological composition of sediments. Its structure is determined by analyzing geological and geomorphological maps and by drilling boreholes in the selected area. With the help of boreholes the level of groundwater and chemical composition of the infiltrate can be assessed. An installed system of lysimeters and piezometers in the borehole allows monitoring the change of water quality and groundwater level in vertical level of sediments over time. The set of lysimeter boreholes allows to capture and mapping the spatial change of these parameters. This article presents the systematic and practical methodology of drilling the lysimetric boreholes of original construction and using long-term monitoring equipment for water quality.

The aim of the study was to examine the effect of coagulant PAX – 18 (polyaluminum chloride) on additional phosphorus removal in reed sand filters. Batch experiments for precipitation reaction with wastewater from septic tank and after treatment in the reed sand filter were carried out. The doses of coagulant under 200 mg L-E1 and time of coagulation under 72 h were applied. Coagulant PAX – 18 efficiently removes phosphorus from the wastewater. The efficacy of removal depends on the dose of coagulant and the time of coagulation. Optimal hydraulic retention time is about 40 hours. With regard to the consumption of coagulant to remove 1 mg of P, it is most efficient to apply coagulant before wastewater treatment in the filter. During the coagulation time of 40 hours, 1 milligram of aluminium oxide precipitated 0.23 mg of P in the wastewater from the filter and 0.39 mg in the wastewater from the septic tank. In this case the removal of P was 1.65 times more effective. Coagulant decreases the wastewater pollution according to BOD5 and the concentration of suspended solids. Therefore, it is advisable to use the coagulant before wastewater treatment in the filter, as it reduces the organic load of filters and the possibility of filter clogging due to lower concentration of suspended solids.

In 2003 an experimental model of the dairy waste water cleaning facility was equipped for cleaning the wastewater of the milk collection station. We examined the possibilities to destruct the organic pollutants present in the dairy wastewater in the sand filters of vertical and horizontal filtration. The pollution level of the dairy wastewater is from 2 to 4 times higher than that of the domestic wastewater. The dairy wastewater was cleaned following the procedure: cleaning in the aeration-flocculation system-cesspool-two stage sand-reed filter. The pollution of the wastewater leaving the cleaning facility never exceeded the allowable norms. The average BOD5 was 4 mg O2 LE-1 and the maximal value was 9.6 mg O2 LE-1. The investigation revealed that the horizontal sand-reed filter with the filtration path of 7 meters ensured cleaning of the dairy wastewater up to the allowable norms. The organic pollutants were cleaned with the efficiency of 97.2% after filtration through such a sand layer. In order to find out the possibilities of vertical filtration filters use for cleaning the dairy wastewater leaving the milk collection stations, we performed a modelled investigation. The wastewater cleaning efficiency in respect to BOD5 reaches 99.3% in these filters. The calculation according to the regression equation received showed that filtration through 0.6 m sand layer ensured successful cleaning of the wastewater up to the allowable norms. In such a vertical filtration filter the average BOD5 cleaning level was 20 mg O2 LE-1.

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 article presents information on the greenery in the large-scale residential area courtyards built in the Soviet period. The data on the importance of the greenery in the large-scale residential areas of the Baltic States were analysed. The analysis was carried out on the large-scale residential area courtyards built in the second half of the 20th century in Pärnu, Jelgava, and Siauliai, which until present have not experienced any changes of the landscape. The research established that these courtyards can be characterised as the unused territory resources. Consequently, there is a necessity to resolve the topical issues of the greenery in the Soviet period large-scale residential area courtyards. From the theoretical aspect, the information gathered in the research on the greenery in the large-scale residential areas has revealed relevant suggestions for the improvement of the present condition. The variety of information reflects the significance of the greenery in the large-scale residential area courtyards that have to provide an aesthetically pleasant image of the territory for every inhabitant of the territory. The methods applied in the research describe the present condition of the Soviet period courtyards.

The change in landscape is a never-ending process. In this article information regarding watermills and small-scale hydroelectric power plants historical development in Latvia has been summarized. The research was conducted from September 2010 till April 2011 with the aim of summarizing information regarding impacts to landscape from changes occurring from 12th century till 21st century. The research had a detailed view about the usage history of the watermills, small-scale hydroelectric power plants buildings, and energy producing constructions. The fundamental changes in energy producing mechanisms and legislation regulations changes that have an impact on river open space landscape and on landscape use in surrounded territories of watermills and small-scale hydroelectric power plants landscape were analyzed and studied carefully. The territories were described and analysed using historical, monographic, and comparative methods. The paper gives possible descriptive historical classification of these industrial landscape elements. The historical progress and legislation evolution until the 21st century has also been summarized.

The report presents the assessment of emission of greenhouse gases (GHG) generated by the treatment, disposal and storage of sewage sludge in Latvia. The aim of the study was to determine GHG emissions from stored sludge because those were not previously estimated. The proposals for the further reduction of the GHG emissions are elaborated on the provided estimations of different treatment models. The calculations of GHG emissions are conducted by using acknowledged software and data from Latvian Environment, Geology and Meteorology Centre. Data from the year 2005 till 2009 about the amount of stored sludge were used by the authors for mathematical calculations in the year 2010. The long-term storage of sewage sludge and their disposal in landfills were detected as the main sources of GHG. It was detected that the average GHG reduction of 5 Gg per year can be ensured by using biological treatment of sewage sludge.

The requirements for education, school and teachers become increasingly varied and complicated. The Latvian education system needs to be changed. The aim of the education reform is to establish a qualitative, accessible, competitive education system. The role of the teacher in studies changes with the economical and labour market changes. It determines new requirements and makes the knowledge, skills and competences of teachers change. To foster the development of teacher skills and acquisition of information, it is necessary to promote further education of teachers. The involvement of Latvia in the today’s global processes makes it necessary to substantially reconsider the aims and tasks of the education system – to ensure modernization of the education system and attain the introduction of new education content and methods. The article theoretically and empirically analyses and summarizes the further education experience of teachers at the Centre for Lifelong Education of the Latvia University of Agriculture in 2009/2010. The research target group - professional education teachers. The aim of the article is to justify teacher further education as development of professional and pedagogical competences in ensuring a modern and qualitative study process. The novelty of the research is related to the idea of the professional education reform and optimization of the network of professional schools.