{"id":"https://openalex.org/W7224110792","doi":"https://doi.org/10.5281/zenodo.23716766","title":"Debt Collection and Billing Accountability in Latvia: Legal and Financial Evidence Review (2026)","display_name":"Debt Collection and Billing Accountability in Latvia: Legal and Financial Evidence Review (2026)","publication_year":2026,"publication_date":"2026-10-28","ids":{"openalex":"https://openalex.org/W7224110792","doi":"https://doi.org/10.5281/zenodo.23716766"},"language":"en","primary_location":{"id":"doi:10.5281/zenodo.23716766","doi":"https://doi.org/10.5281/zenodo.23716766","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23716766","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"volume":null,"type":"article","indexed_in":["datacite"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://doi.org/10.5281/zenodo.23716766","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5141131234","display_name":"Diks Ancveirs","orcid":"https://orcid.org/0009-0004-8601-8136","observed_orcids":["https://orcid.org/0009-0004-8601-8136"]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ancveirs, Diks","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5141131234"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.96315177,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12374","display_name":"European and International Contract Law","score":0.3441999852657318,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12374","display_name":"European and International Contract Law","score":0.3441999852657318,"subfield":{"id":"https://openalex.org/subfields/3308","display_name":"Law"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13191","display_name":"Dispute Resolution and Class Actions","score":0.11249999701976776,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12509","display_name":"Corporate Insolvency and Governance","score":0.11190000176429749,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/utility-billing","display_name":"utility billing","score":0.9589999914169312},{"id":"https://openalex.org/keywords/consumer-protection","display_name":"consumer protection","score":0.628000020980835},{"id":"https://openalex.org/keywords/recovery-cost","display_name":"recovery cost","score":0.8330000042915344},{"id":"https://openalex.org/keywords/personal-data-protection","display_name":"personal data protection","score":0.7459999918937683},{"id":"https://openalex.org/keywords/gdpr","display_name":"GDPR","score":0.9570000171661377},{"id":"https://openalex.org/keywords/financial-accountability","display_name":"financial accountability","score":0.45100000500679016},{"id":"https://openalex.org/keywords/latvia","display_name":"Latvia","score":0.3240000009536743}],"concepts":[{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.7152000069618225},{"id":"https://openalex.org/C2780414751","wikidata":"https://www.wikidata.org/wiki/Q157470","display_name":"Debtor","level":4,"score":0.7109000086784363},{"id":"https://openalex.org/C2777930997","wikidata":"https://www.wikidata.org/wiki/Q6765918","display_name":"Wrongdoing","level":2,"score":0.6092000007629395},{"id":"https://openalex.org/C2781343974","wikidata":"https://www.wikidata.org/wiki/Q2308159","display_name":"Consumer debt","level":3,"score":0.545199990272522},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5368000268936157},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.5253000259399414},{"id":"https://openalex.org/C144559511","wikidata":"https://www.wikidata.org/wiki/Q2986279","display_name":"Principal (computer security)","level":2,"score":0.48339998722076416},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.476500004529953},{"id":"https://openalex.org/C95480931","wikidata":"https://www.wikidata.org/wiki/Q5287668","display_name":"Documentary evidence","level":2,"score":0.44530001282691956},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.43880000710487366},{"id":"https://openalex.org/C159091798","wikidata":"https://www.wikidata.org/wiki/Q157165","display_name":"Creditor","level":3,"score":0.43549999594688416},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.42410001158714294},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.4178999960422516},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4018000066280365},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3569999933242798},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3562999963760376},{"id":"https://openalex.org/C2781016034","wikidata":"https://www.wikidata.org/wiki/Q794134","display_name":"Due diligence","level":2,"score":0.35359999537467957},{"id":"https://openalex.org/C123307717","wikidata":"https://www.wikidata.org/wiki/Q1003682","display_name":"Materiality (auditing)","level":2,"score":0.349700003862381},{"id":"https://openalex.org/C190253527","wikidata":"https://www.wikidata.org/wiki/Q295354","display_name":"Law and economics","level":1,"score":0.3474999964237213},{"id":"https://openalex.org/C116834253","wikidata":"https://www.wikidata.org/wiki/Q2039217","display_name":"Identification (biology)","level":2,"score":0.3319999873638153},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.30559998750686646},{"id":"https://openalex.org/C2778114724","wikidata":"https://www.wikidata.org/wiki/Q1365583","display_name":"Bad debt","level":3,"score":0.3000999987125397},{"id":"https://openalex.org/C2781238097","wikidata":"https://www.wikidata.org/wiki/Q175026","display_name":"Object (grammar)","level":2,"score":0.2962999939918518},{"id":"https://openalex.org/C133462117","wikidata":"https://www.wikidata.org/wiki/Q4929239","display_name":"Data collection","level":2,"score":0.2903999984264374},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.2890999913215637},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.28040000796318054},{"id":"https://openalex.org/C2780375031","wikidata":"https://www.wikidata.org/wiki/Q9078","display_name":"Latvian","level":2,"score":0.2775999903678894},{"id":"https://openalex.org/C2777764128","wikidata":"https://www.wikidata.org/wiki/Q189539","display_name":"Loan","level":2,"score":0.27720001339912415},{"id":"https://openalex.org/C2780014084","wikidata":"https://www.wikidata.org/wiki/Q1364290","display_name":"Debt restructuring","level":5,"score":0.2768000066280365},{"id":"https://openalex.org/C40566830","wikidata":"https://www.wikidata.org/wiki/Q7450734","display_name":"Senior debt","level":5,"score":0.2757999897003174},{"id":"https://openalex.org/C2777276634","wikidata":"https://www.wikidata.org/wiki/Q211067","display_name":"Conflict of interest","level":2,"score":0.27399998903274536},{"id":"https://openalex.org/C201316295","wikidata":"https://www.wikidata.org/wiki/Q7302965","display_name":"Recourse debt","level":5,"score":0.2728999853134155},{"id":"https://openalex.org/C108170787","wikidata":"https://www.wikidata.org/wiki/Q3951828","display_name":"Agency (philosophy)","level":2,"score":0.27129998803138733},{"id":"https://openalex.org/C28829305","wikidata":"https://www.wikidata.org/wiki/Q13579421","display_name":"Security interest","level":2,"score":0.26030001044273376},{"id":"https://openalex.org/C522695570","wikidata":"https://www.wikidata.org/wiki/Q6517578","display_name":"Legal research","level":2,"score":0.2515000104904175}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.5281/zenodo.23716766","doi":"https://doi.org/10.5281/zenodo.23716766","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23716766","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},{"id":"doi:10.5281/zenodo.23716767","doi":"https://doi.org/10.5281/zenodo.23716767","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23716767","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.5281/zenodo.23716766","doi":"https://doi.org/10.5281/zenodo.23716766","is_oa":true,"landing_page_url":"https://doi.org/10.5281/zenodo.23716766","pdf_url":null,"source":{"id":"https://openalex.org/S4306400562","display_name":"Zenodo (CERN European Organization for Nuclear Research)","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I67311998","host_organization_name":"European Organization for Nuclear Research","host_organization_lineage":["https://openalex.org/I67311998"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"},"sustainable_development_goals":[{"score":0.7297000288963318,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7222936086","https://openalex.org/W7203968995","https://openalex.org/W7065596018","https://openalex.org/W2567247042","https://openalex.org/W2740198396","https://openalex.org/W7135639869","https://openalex.org/W7214567657","https://openalex.org/W7204443754","https://openalex.org/W7135833757","https://openalex.org/W3088329883"],"abstract_inverted_index":{"This":[0],"independent":[1,184],"working":[2],"paper":[3,87,181],"examines":[4],"legal,":[5],"financial":[6,188,206],"and":[7,14,27,43,64,133,149,161,187],"evidentiary":[8],"questions":[9,170],"arising":[10],"from":[11,36],"utility":[12,38,202],"billing":[13],"extrajudicial":[15],"debt":[16,48,120,200,211],"collection":[17,49,96],"in":[18,57,62,67,109],"Latvia,":[19,199],"with":[20,46],"particular":[21],"reference":[22],"to":[23,103],"SIA":[24,28],"\u201c\u0136ekavas":[25],"nami\u201d":[26],"\u201cPAUS":[29],"KONSULTS\u201d.":[30],"The":[31,86,114,138,167,180],"study":[32],"reconstructs":[33],"reported":[34,80,95,111,159],"balances":[35],"two":[37],"accounts":[39],"totalling":[40],"EUR":[41,52,55,60,65,75,99,104,107],"846.73":[42],"compares":[44],"them":[45],"a":[47,90,145,191],"demand":[50],"of":[51,98,119],"722.72,":[53],"comprising":[54],"685.41":[56,100],"stated":[58],"principal,":[59],"22.31":[61],"interest":[63,122],"15.00":[66],"recovery":[68,124],"costs.":[69],"A":[70],"central":[71],"finding":[72],"is":[73,182],"the":[74,79,94,117,131,158],"124.01":[76],"difference":[77],"between":[78],"totals,":[81],"which":[82],"requires":[83],"documentary":[84,151,209],"reconciliation.":[85],"also":[88],"identifies":[89],"significant":[91],"classification":[92],"question:":[93],"principal":[97],"corresponds":[101],"exactly":[102],"661.14":[105],"plus":[106],"24.27":[108],"previously":[110],"late":[112],"charges.":[113],"analysis":[115],"considers":[116],"transparency":[118],"calculations,":[121],"methodology,":[123],"expenses,":[125],"debtor":[126],"identification,":[127],"personal-data":[128],"protection":[129],"under":[130],"GDPR,":[132,208],"relevant":[134],"Latvian":[135],"consumer-protection":[136],"legislation.":[137],"publication":[139],"includes":[140],"numerical":[141],"tables,":[142],"calculation":[143],"formulas,":[144],"chronology,":[146],"legal":[147,186,213],"references":[148],"redacted":[150],"screenshots.":[152],"These":[153],"exhibits":[154],"provide":[155],"context":[156],"for":[157],"amounts":[160],"correspondence":[162],"while":[163],"protecting":[164],"personal":[165],"information.":[166],"findings":[168],"identify":[169],"requiring":[171],"verification":[172],"rather":[173],"than":[174],"establishing":[175],"wrongdoing":[176],"by":[177],"either":[178],"company.":[179],"an":[183],"document-based":[185],"review,":[189],"not":[190],"judicial":[192],"decision":[193],"or":[194],"certified":[195],"forensic":[196],"audit.":[197],"Keywords:":[198],"collection,":[201],"billing,":[203],"consumer":[204],"protection,":[205],"accountability,":[207],"evidence,":[210],"recovery,":[212],"analysis.":[214]},"counts_by_year":[],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2026-10-29T00:00:00"}