Articles Journals Publishers Subjects

185 results

Page 12 / 16
OA AIS Journal EN

Deconstructing the use of REPO 105 and Repo 108 Transactions Under SFAS 140: the Case of Lehman Brothers Holding Inc. and the Liability of Ernst & Young

John Burke · RISEBA University Riga, Latvia
Prior to filing for bankruptcy in 2008, Lehman Brothers Holding Inc., [LBHI] relied upon select repurchase agreements denominated “Repo 105” and “Repo 108” for the purpose of re-casting its balance sheet to meet net leverage ratios required by money markets. SFAS 140, as then existing without the 20…
OA AIS Journal EN

Technocracy and the questionable moral philosophy of management. A Southeast Europe inside.

Arta Musaraj · ETC - Entrepreneturship Training Center, Albania
The moral philosophy of management and the effects of the dominating doctrines in public policy and decision making, in wider terms means to question what kind of relations, once applied, these doctrines and strategies created between state, groups and individual rights. The EU accession of Southeas…
OA Univers SQ

Mbrojtja e trashëgimisë kulturore si shenjë e qytetërimit

Revista "Univers"
Qytetërimi në thelb nuk është tjetër gjë, veçse aftësia e shoqërive njerëzore për t’i mbijetuar shuarjes biologjike të individëve që e përbëjnë atë, përmes transmetimit në brezat pasardhës të vlerave, virtyteve e praktikave të dëshmuara si më të mirat nga brezat aktualë dhe paraprirës. Pra, qytetëri…
OA Univers SQ

Tirana dhe Prishtina të mos bëjnë gjumë pa u zgjidhur “Çështja Mitrovica”

Nuri Dragoj
Ramadan Kelmendi ishte politikan dhe diplomat bashkëkohor që nuk pranonte kompromis me askënd në dëm të së vërtetës dhe qe i gatshëm të sakrifikonte jetën për Mitrovicën, Kosovën, për kauzën shqiptare. Ishte i qartë në mendime, analist që u parapriu ngjarjeve dhe jurist i shkëlqyer i së drejtës ndër…
OA AIS Journal EN

Taking a Stand through Digital Games - An empirical procedure among consciousness, learning and participation

Enrico Gandolfi · Kent University, Ohio, USA
The article focuses on an empirical procedure aimed to harness digital games in exploring sensible issues in social research. By merging qualitative and creative methods and taking into account suggestions from Sociology, Media Studies, and Game Studies, the suggested approach combines single interv…
OA AIS Journal EN

The Role of National Ombudsman’s Offices in Promoting the Concept of good Administration in Albania, Macedonia and Kosovo. The way ahead

Arlinda Memetaj · Kolegji AAB, Prishtinë, Kosovë
The private persons in any democratic state should have a right to dispute the administrative decisions affecting their rights, freedoms or interests before (among others) competent independent courts. It is the key precondition for the principle of transparent and responsible public administration …
OA AIS Journal EN

Three growing questions about Masonry

Davide Crimi · Independent Researcher, Catania, Italy
Through three capital questions, this short essay tries to offer a general panorama and a better understanding of the proteiform complex body or Masonry. Through by a multi-level hermeneutic, this study get the ambition to be comprehensible both to Readers who are not used to this kind of literature…
OA AIS Journal EN

National Sovereignty Vs. Globalization

Michele Marsonet · University of Genoa, Italy
Globalization entails the increasing volume, velocity and importance of flows within and across borders of people, ideas, goods, money, and much else, thus challenging one of sovereignty’s basic principles: the ability to control what crosses borders in either direction. Sovereign States increasingl…

Erosi në prozën e Dritëro Agollit

Anila Mullahi
Erosi që paraqitet herë si fluiditet e herë si një veprim konkret nuk është shumë i pranishëm në letërsinë shqipe të pas vitit 1944. Shpesh, është konsideruar si temë tabu, madje, edhe e shtrembëruar deri si një “shfaqje e degjenerimit”. Tek Agolli dashuria do të shfaqet në të gjitha format e saj, d…
OA AIS Journal EN

Migrant Crisis, a Security Challenge for the Republic of Macedonia

Muhamet Racaj · Major General, Deputy Chief of General Staff of the Arm…
The migrant crisis is an imposed problem that requires a thorough solution. The complete understanding of the reasons for migration, as well as the situation in the Mediterranean basin and in the Middle East is a precondition for finding appropriate solutions. Eradication of poverty and disparity, t…
OA AIS Journal EN

Global security challenges and their impact on the Security Strategy of Kosova

Bejtush Gashi · Kosovo Academy for Public Safety, Vushtrri, University …
Security is a fundamental prerequisite for the existence and development of humans and their society. Its scientific research and understanding is focused both on the State as a single entity, and on the international politics, as a System of States. At the current level of social development, secur…