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OA AIS Journal EN

The Differences in Students’ Financial Literacy based on Financial Education

Dorjana Nano, Shkelqim Cani · Faculty of Education and Social Sciences, University “E…
This paper examines the differences in Financial Literacy among Albanian university students based on their financial education. The main objectives of this study are: i) firstly, to assess the level of financial knowledge, financial attitude and financial behaviour, and to make relevant comparison …
OA AIS Journal EN

Earnings Management: Obvious Phenomenon in Albanian Market

Teuta Llukani, Vjollca Karapici · University “Eqrem Çabej", Gjirokastër, Albania
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…
OA AIS Journal EN

Electoral Offenses in The Common Law System

Vladimir Mulaj · International University of Tirana, Albania
Electoral behavior is a new element in the political analysis of democracy in Albania. Distinctive features of the Albanian transition distinguish other models of the former communist countries, as well as significantly differ with Western models and electoral behavior analysis of the relations betw…
OA AIS Journal EN

Pragmatism and Science

Michele Marsonet · University of Genoa, Italy
Logical empiricism gave rise to a powerful paradigm and it took some decades to overthrow it, even though it should be judged respectfully since, after all, philosophy of science and logic as we know them stemmed from that ground. The basic assumptions on which the paradigm of the “received view” re…
OA AIS Journal EN

Judicial Enforcement of Economic, Social and Cultural Right

Aulona Haxhiraj · University of Vlore “Ismail Qemali”, Vlorë, Albania
Economic, social and cultural right (“social right”) have historically been viewed as distinct in natyre and scope from civil and political right. Rather than being viewed as judicially enforceable rights of immeadiate application, such rights have widely been considered non-justiciable programmatic…