Suchergebnisse

Purpose: The purpose of this paper focuses on the review of some legal features that prevent the extension and development of a joint stock companies in Kosovo. Design/Methodology/Approach: The issue has been analyzed by comparing the legislation with several countries in the region alongside by identifying some of the substantial factors of why such a small number of joint stock companies are established in the business practice in Kosovo in relation to other countries, and once they are established, they are even less operative and operational. Findings: Joint stock companies are established by the Law on Business Organizations, but denomination of titles by them should be regulated by the Law on Securities, in which case in Kosovo this regulation has not been issued nor harmonized. Practical Implications: In fact, this phenomenon is in contrary with the extent and role of joint stock companies in developed market economies. Originality/value: Disadvantages of these companies in our country are mainly related to the lack of law on securities, consequently also the regulatory institutions that cover this sector. ; peer-reviewed

Globalization in higher education has highlighted the obligation to provide information on the level of academic quality provided by higher education institutions. This has resulted in the design of university ranking systems, respectively in creating of global and regional ranking tables. This information can and should be a contribution to the advancement of quality education in the country. Kosovar institutions that are competent in this field should show the courage to, in addition to providing information from international rankings, establish a credible national system for providing data, respectively the ranking list of higher education institutions in the country. This may help to identify important issues and information that will serve to create sustainable academic policies. This paper is exclusively based on empirical data provided by a questionnaire. As such it analyzes whether the ranking of higher education institutions in our country are needed and what will be the impact of academic quality measurements. These data enable the country's institutions to measure the public interest in the rate and dynamics of higher education development in the country, identifying the direction of university development. In these circumstances there should be no doubt about the obligation to provide this data, and only on the basis of it, the harmonization of public policies and legislation on quality in education and its role in the market.

Purpose: The purpose of this paper focuses on the review of some legal features that prevent the extension and development of a joint stock companies in Kosovo. Design/Methodology/Approach: The issue has been analyzed by comparing the legislation with several countries in the region alongside by identifying some of the substantial factors of why such a small number of joint stock companies are established in the business practice in Kosovo in relation to other countries, and once they are established, they are even less operative and operational. Findings: Joint stock companies are established by the Law on Business Organizations, but denomination of titles by them should be regulated by the Law on Securities, in which case in Kosovo this regulation has not been issued nor harmonized. Practical Implications: In fact, this phenomenon is in contrary with the extent and role of joint stock companies in developed market economies. Originality/value: Disadvantages of these companies in our country are mainly related to the lack of law on securities, consequently also the regulatory institutions that cover this sector. ; peer-reviewed

In terms of modern societies, the definition of the notion of certain forms of informal activities in the economy has evolved dynamically. In general, the definition used for the informal economy by lawyers and economists, involves economic transactions or operations in which state institutions not only have no control over them, but they also fail to take action to stop them. Precisely in this form, informality has become one of the most discussed problems in Kosovo politics. Reducing it is vital for the national economy to improve. However, it seems that the passive path which the relevant government institutions are taking in combating this negative phenomenon, not only is not right and adequate, but, above all, presents factors that are of high risk and multidimensional. Unfortunately, the relatively new local banking system, especially in commercial banks, has gradually become a serious stimulus segment of this informal activity. Among other things, the commercial banks, upon establishing credit relations with certain business entities, mainly during the provision of loans and being fully aware, base their credit risk analysis on financial and accounting records that are not official, i.e. are not identical to those provided to the Tax Administration. Now is the last moment that the government must focus its efforts on limiting and reducing the informal economy in the country. Enhancing the role of the Tax Administration and the Financial Intelligence Unit for the purpose of increasing their operational efficiency bears no alternative.

The paper is focused on judicial theoretical approaches on legislation of the South-East countries of Europe, specifically in Kosovo. It regulates the issue of bankruptcy and re-organization of enterprises based on this process. This was because, according to our pretense, it is the most underdeveloped legislation in this part of the Balkans. There are no doubts that there are states in the South-East Europe that achieved results in the sphere of modernization of the legislation. However, it was regulated by business which includes business activities, registration, and operation of business enterprises. However, it is uncontested that the issue of bankruptcy remains a segment that is regulated in each country according to the perceptions and concepts they have related to their own legal systems. Apart from the differences identified by concrete, formal, procedural, and material disposals, the issue has become complicated when we talk about judiciary that proceeds with the process of bankruptcy. Up until now, it has not noticed any initiative related to the harmonization and standardization according to model laws UNCITRAL. At least up until now, there are no recommendations or guidelines regarding the improvements, harmonization, and standardization of legislation made by relevant international institutions for the countries that aspires for EU integration. It is important that countries in South-East Europe, including Kosovo, should urgently review this segment of legal system through common shares, assisted by UNCITRAL. This is in accordance with the principles of model law on bankruptcy UNCITRAL, to harmonize and standardize legislation on bankruptcy.

Business relations of economic entities operating in Kosovo have begun to be regulated similarly to those of modern countries, in accordance with the spirit of globalization. In this segment the local institutions recently succeeded in completing the primary legislation and partially the secondary one. Within this activity has been done also the reforming of judicial system, have been redefined the competencies of judicial authorities for disputes in the field of economy and above all within the Chamber of Commerce is established the Permanent Tribunal of Arbitration as a specialized agency for solving disputes of contractual business relations. With all these achievements it is estimated that this court cannot be efficient and functional because starting from 1989 the Usages as juridical resources which are contracted by parties do not only exist but no one has identify, collect and publish them in the official newspaper. Based to this situation there are problems that actually do not have answers and confused situation is creating legal uncertainty. For a long period we have been part of Former Yugoslavia and question arise: are the special and general Usages issued in 22 March 1989, considering the fact that UNIMK Regulation for Applicable Law in Kosovo in the Point 2 allows to implement the Serbian laws after March 1989 if not discriminatory, applicable in Kosovo? No regulation determines the competence of any institution that issue Usages. On the other side we are aware of the fact that the most business relations in the modern world are regulated by contracting Usages and in Kosovo we do not have regulate this segment and the Permanent Tribunal of Arbitration cannot be in the level of its duty. DOI:10.5901/mjss.2014.v5n19p108

After the independence the Republic of Kosovo is extremely centralized and in todays it is considered one of the most centralized countries in Europe. The high level of centralization has maximally limited the competences for which the local authorities are responsible, violating the economical, financial and fiscal independence. Reforming the tax system under the principle of fiscal decentralization is important for Kosovo, because it will guarantee to the local governments the necessary resources to meet their legal, strategic and development obligations. The progress in fiscal decentralization seeks to be built on trust, confidence and mutual respect. Kosovo not only hasn't achieved significant progress in fiscal decentralization but surprisingly this issue do not even is debated in social and academic life. The today's trend and current institutional interest for the accession in EU means the urgent need for measures related to the design of a program that contains calculation of expenditure with the aim to successfully implement the reforms for fiscal decentralization and strengthening of local independence in the field of revenues which are essential for normal municipal functions. Regarding the level of decentralization, based on the circumstances and economic - social development, our system should be developed making it comparable to other EU countries because this means a duty that should be manifested in achieving international standards of decentralization. DOI:10.5901/ajis.2014.v3n2p51

Kosovo is going through a difficult phase of social transition and problematic history. The reasons for this situation are of different nature. Until now the competent institutions, despite their commitments, do not have noticeable encouraging results with a view toward the economic growth and enhancing the employability of youth as the European Union norms require. Among the issues that require solutions and was not given priority, is the scarce and copied legislation that regulates the establishment of public companies, competences that are under the responsibility of state authorities. On the other side, the primary and secondary legislation dedicated to commercial – private enterprises establishment is more appropriated while to the partnership companies and limited partnership is not recognized the quality as a legal entity. Although the government is trying to compile and submit a compatible legislation, according to European Union standard, the establishment of a public company is still limited. The institutions with this legislation have the possibility to create only Joint Stock Companies. If we handle this issue in comparative plan we can conclude that the legislation for public companies is weak while for trade companies are unclear. For this reason not only is necessary but is emergent that state authorities, even in central and local level, engage experts that based to the economic development level, to provide appropriate legislation in way to give the possibility to the state authorities to establish other enterprises and to reconsider the possibilities to provide legal subjectivity to trade companies. DOI:10.5901/mjss.2013.v4n11p738

This study investigates the significance of science diplomacy at the convergence of politics, diplomacy, and science, emphasizing its heightened relevance in contemporary geopolitics and economic development. The aim was to elucidate the role of science diplomacy in optimizing negotiation outcomes concerning international business contracts by examining students' perceptions of its impacts in such contexts. A theoretical analysis was initially conducted to identify the main themes shaping our questionnaire by employing a comprehensive research strategy that combines quantitative and qualitative methods. Data collection was carried out through a survey using a five-point Likert scale. The study revealed the students' positive evaluation of science diplomacy, indicating their recognition and appreciation of its utilization in enhancing negotiation outcomes over international business contracts. While political leadership remains crucial in economic negotiations, our findings underscore the significant impact of science diplomacy in promoting international economic relations and facilitating domestic companies' access to global markets. This research significantly contributes to our understanding of the multifaceted role of science diplomacy in global knowledge dissemination and problem-solving. It elucidates the importance of science diplomacy in international relations and academia, emphasizing its constructive impact on addressing complex challenges.

The paper focuses on highlighting the weaknesses and lack of legislation for the electronic notarization of electronic contracts, not only in Kosovo's business field. The idea of electronic notarization is new in Kosovo and is considered a complex task for the regulation of contractual obligations, which condition the modern activities of e-business. The dynamics and dimensions of e-business development strongly influence the change in the techniques of concluding formal contracts at a distance through information technologies. New legislative practices in the modern world are successfully managing to eliminate or reduce these obstacles, which unintentionally complicate and slow down contractual legal relations between business partners. Notary services are no exception to this trend. Despite the positive trend, the legislation in Kosovo seems to be only in its beginnings, and as such it does not enable and guarantee business partners the electronic notarization of contracts, but unfortunately, there is no debate and no concrete initiatives so far. The first phase, which would better regulate this field, concerns the standardization through the validation of these contracts in the territory of Kosovo through criteria that prove and guarantee the accuracy of the contract.

The purpose of the manuscript is limited exclusively to assessing the role and legal nature of the international contract for the avoidance of double taxation. The subject of the analysis of this paper is the avoidance of the phenomenon of double international taxation through the conclusion and ratification of specific international contracts. These contracts, especially for countries claiming EU membership, should be established through the harmonization of tax legislation and recognized practices of EU member states. Based on the reports of the Western Balkan countries, there is an intensification of energies and strategies for EU membership. Kosovo and other countries in this area have signed a Stabilization and Association Agreement (SAA). This fact has increased the turnover of people and businesses in Western Europe. Challenges in the future are the problems in the field of numerous techniques and methodologies related to the drafting of contracts because countries outside the EU are applying non-unified standards regarding the avoidance of double taxation. Nowadays, this topic has aroused interest in the tax system of Kosovo, having in consideration its commitment to full membership in international integration.

The paper aims to research data on the psychological contract which in our country are almost unknown; provide suggestions emphasizing the importance of psychological contracts and fill the managerial and legal gaps faced by Kosovar organizations due to lack of information on psychological contracts. The paper is focused on determining the importance and role of psychological contracts in the formation of positive organizational relationships and maintaining the desired level of work, positive attitudes towards the work of employees in the business sector, etc. The paper provides knowledge and guidance to organizations on how to manage psychological contracts and pave the way for practical research of these contracts to local businesses. The paper presents a contribution to answering a number of questions on the economic value of the psychological contract between employees and management in Kosovo organizations based on the literature reviewed.Also, based on the studies conducted, our conceptual research emphasizes the importance of psychological contract in organizational behavior and the benefits that psychological contract brings to organizations. The paper itself represents originality and value for researchers, organizations in Kosovo and for later studies of the field.

Terrorism is not a new concept, but it gained prominence when many extreme occurrences occurred, prompting a more in-depth investigation of the subject. Following the Pan Am flight bombing, for example, terrorism horrified the United States government and the entire world's population. This research aims to investigate, using secondary data, how social media was used in Kosovo to spread propaganda for radical terrorism and to analyse the provisions of the Kosovo Criminal Code that were broken by this propaganda. The current study relies on desk research with secondary data analysis, namely the content analysis of reports, articles, and news, and interpretive analysis of the Criminal Code of Kosovo. According to the study, propaganda for the spread of extremism and radicalism was used in Kosovo by showing videos on Facebook and YouTube channels, typically with religious messages about the duty to God for helping brothers and sisters in Syria and, to a lesser extent, by showing videos of Kosovo terrorists directly committing terrorist acts in Syria. In addition, the analysis discovers that propaganda led to violations of paragraphs a, b, and c of Article 139 of the Kosovo Criminal Code.