The aim of this paper is to analyse the Albanian constitutional and legal framework on referenda, in general, focusing special attention to the abrogative referenda of a law or part thereof. Given the absence of any concrete case of an abrogative referenda held in Albania, which does not creates ver…

Fiscal earnings, measures the performance of the company during the financial year. Motivated by different factors such as those related to the capital market, contractual motives etc, managers can manipulate earnings, increasing or reducing them and this phenomenon is recognized as “earnings manage…

Our times are often referred to as the new world order with its new economy. What this means is that capitalism has been restructured on a global scale, and people of widely different cultural and linguistic backgrounds have been thrown into contact more than ever before. Cultural contact may occur …

The integration of legal systems in European is one of the most important issues. This process has started by the fact that there are significant differences between the civil law and common law system and between the legal families in it. A law (at domestic or international level) should not be vie…

Albania is undergoing an important moment in its integration process to European Union. In this context, the Albanian legislation should compare with the best international standards, in guaranteeing the implementation of the rule of law, democratic principals, the citizen’s equity and the observanc…

Approximation of the Albanian legislation with the acquis communautaire is accompanied by deep reforms and, consequently, by reforms of relations accompanying the relevant laws. In this context, one of the European Union recommendations for the Albanian government was the country’s tax reform. This …

The history of economic relations between Italy and Albania is a typical example of asymmetric relationship between two countries with geographic proximity but with very different dimensions. The importance of this bond is essential for Albania, as Italy is our greatest economic and trade partner, b…

“Ura me tri harqe” u botua si pjesë përbërëse e trilogjisë me të njëjtin titull. Dy veprat e tjera ishin: “Pashallëqet e mëdha” dhe “Muzgu i perëndive të stepës” (1978). Sipas vetë shkrimtarit, kjo përzgjedhje për t’i botuar këto tri proza në të njëjtin vëllim, ishte një rastësi që i jepte një karak…

Kënga njeh vlerën e përjetësisë së saj si krijim, e aftë të kalojë nëpër epoka, të frymëzojë njerëz të kohëve dhe vendeve të ndryshme. Kënga merr vlerën e të mbinatyrshmes, pikërisht nga universalizmi i saj. Estetika e së bukurës na frymëzon të shohim gjithçka që na ndjell të bukurën, si një marrëdh…

In the last year the Mediterranean region has seen a long series of major events taking place in many of its countries, enabling us to consider this area as the leading actor in the global scenario, directly and indirectly influencing and influenced by, policies and decision making strategies of gov…

The Albanian challenges have been insistent not just for domestic researchers, academics, or even Albanian citizens; they pique a lot of people in different geographic positions, first of all, the European ones, because by a strong European drive Albanian progresses have been oriented. This brings a…

Atlasi dialektologjik i gjuhës shqipe është vepër madhore e gjuhësisë sonë. Në këtë kod ku zënë vend parësor pamjet e të folmeve e të ndarjeve më të mëdha dialektore shqiptare, ndeshemi me harta, simbole e diagrama që hapin udhë edhe për perceptimin e larmisë ndërshtresore, për ndarjen krahinore e a…