Academicus International Scientific Journal

13-55

Authors: Franco Ferrarotti

The aim of the paper is try to make a dynamic picture of the modern (or post-modern) Italian identity, from a political, social and cultural point of view. The status of this country is in the balance, between a fast industrialization without an analogous industrial culture and a lumbering memory where the traditional rules are still strong. The analysis will be carried out through an historical and sociological excursus both in Italian ascent memories and in political processes and events after the Second World War.

78-88

Authors: Teuta Llukani, Vjollca Karapici

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 management”. If we accept that the initiatives of “earnings management” lead to distortion of the financial results, it means that financial reports can be considered as poor quality reports, and financial information provided to the users and various parties of interest is also of poor quality. This paper is focused on reviewing the existing literature with regard to the Earnings Management in response to the growing pressure of investors, policy makers, and companies’ governance reform mechanisms to curb opportunistic behavior of the managers of these companies. It also examines the existence of this phenomenon in Albanian context as well as tests the importance of Modified Jones Model as an efficient tool for detection of abnormal accruals, used as a proxy for earnings management. The results show that firms in the Albanian market are engaged in earnings management initiatives.

101-109

Authors: Michele Marsonet

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” rested are essentially the following. In the first place, verificationism seemed almost a truth of faith. Secondly, logical empiricists never offered good arguments in support of their thesis that assertive discourse must be preferred to more pragmatic forms of language. Thirdly, they too easily assumed that something like “objective truth” really exists. Last but certainly not least, the logical empiricists did not fully recognize the historical dimension of the scientific enterprise, which subsequently turned to be something different from the “universal science” they were talking about. In the paper it is argued that scientific realism (and the nature of scientific knowledge at large) is a theme where the originality of pragmatist positions clearly emerge. Nicholas Rescher, for example, claims - against any form of instrumentalism and many postmodern authors as well - that natural science can indeed validate a plausible commitment to the actual existence of its theoretical entities. Scientific conceptions aim at what really exists in the world, but only hit it imperfectly and “well off the mark”. What we can get is, at most, a rough consonance between our scientific ideas and reality itself. This means that the scientific knowledge at our disposal in any particular moment of the history of mankind must be held to be “putative”, while its relations to the truth (i.e. how things really stand in the world) should be conceived in terms of tentative and provisional estimation. Even the optimistic visions that see science as growingly approaching the “real” truth have, at this point, to be rejected on pragmatic grounds.

126-137

Authors: Lirime Çukaj

Terrorist acts have been a worrisome phenomenon for all nations. Paradoxically, although states have been conscious about the danger of this phenomenon, there is no definition of terrorist acts so far. States have been skeptical and they have not agreed that the judgment of these criminal offences be performed by international jurisdictions, thus opting for the domestic jurisdiction. Nevertheless, states have lacked the willingness to establish joint criminal policies and find efficacious means to combat these terrorist acts. One of these efficacious means has been the seizure and confiscation of licit and illicit assets possessed by terrorist groups. This is the focus of this short study, which will be inclusive by viewing this topic under the general framework of international acts, our domestic legislation, as well as the American one. This paper aims at presenting the legislative measures taken by the Albanian state to meet international requirements. It endeavors to provide arguments why all licit and illicit assets associated with terrorist acts are seized and confiscated. Special attention is paid to the way these assets are administered. Moreover, this study tries to analyze the achievements and problems in Albania, as well as provide conclusions and recommendations.

149-160

Authors: Dorjana Nano, Shkelqim Cani

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 based on students financial education; ii) secondly, to evaluate an overall score of financial literacy and to investigate its difference among students who are financially educated and their counterparts; iii) finally, to provide some conclusions and policy implications with regard to financial literacy. A total of 607 students from five public and three private universities in Albania participated in this research. The outcome shows that student’s financial behaviour does not differ based on their financial education. In addition, non-financially educated students appear to demonstrate better financial behaviour. Finally, students who have taken a personal financial course are shown to be more knowledgeable and financially literate than their counterparts. This study paves the way for future research in Albania.

172-188

Authors: Katia Scannavini

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 in the flows of information and mass media, as well as in the flows of actual people in migration. Given the ubiquity of cultural contact, mergers and hybrids, it is unsurprising that there should be a strong interest in intercultural communication. If intercultural communication is an exchange of stimuli, data and information through an interaction between individuals came from different local communication contexts, we can daily come across this type of communication process. Sociology as a discipline makes an important contribution to the study of intercultural communication: it is the key contribution of discourse analysis to take culture as empirical and cultural identity, difference and similarity as discursive constructions. Moreover, to investigate whether it is possible to avoid any of the problems of intercultural communication, it is suitable to start with the communication situation itself and analyze why misunderstanding and conflict arise. Today a new form of communication is necessary; it should take itself away from the temptation of merging, tolerating and joining together different cultural realities. Intercultural communication today moves towards an horizon much more complex, which offers a new interpretation: in fact it is necessary to promote cultural coordination and cooperation.

201-220

Authors: Agim Leka

Migration is a human experience, which has arisen and developed in relation to the human society itself. In our era, immigration is associated with the integration and the globalization. Immigration is a modern intercommunications between cultures in a world increasingly with more multicultural, or in a world with a hybrid culture. Western multiculturalism as a space wherein the Albanian cultural integration moves. After the collapse of the communist system and coincidental that occurred the great things happening in the xxi century, the immigration can be a field study by the Transitology At the time when the crisis of philosophical thought is present, this phenomenon can be studied by a reflective philosophical thought (philosophy reflective) In this paper I am focused on Albanian emigration. Even and in the case of Albanians immigration is a similarity to the historical processes of Jewish people. Albanians have realized two tragic exodus mythical proportions: on xvi century to the Italy and on 90th years of xx century to the Greece The causes of this exodus were political reasons: In the first case (xvi cent.), was the Ottoman occupation of Albania. In the case of the 90th years of xx century, was the Albanian idolatry, atheist, and socialist totalitarian regime. Nowadays Albanian emigration continues, and the main cause is the economic and social. Integration as a cultural movement of the identity: Albanian integrating movement. Identity is a process, a movement where function three vectors: identity, being time and space. Integration is analyzed as a category which functions in relationship with identity Europe was more than an old house for Albanian emigrants. It was a new relationship. It was the new unknown culture. This road passes between assimilation and isolation. The most useful and the most effective vehicle of integration is the adaptation of immigrants. The integration and returning in home in time of globalization are not divided. On our days the key “returning in home” has a new dimension. In the global era between the individual and the fatherland (motherland) has a spiritual cultural relations. This relationship is there an ideal content. It is an eternal bond and is not as dependent on material factors. Integration of migrants passing through colliding positives and negative; progressives and regressive. The religion identity of Albanian is not any essential structural component of their identity. The religion of Albanians as a part of their culture. This tendency of European society is an integrating space for Albanians. So unlike all Muslims of other countries, Albanian Muslims are integrated quickly and easily to the European secularist environment.

231-242

Authors: Lumnije Thaçi

The global financial crisis causes, as among the greatest crises and consequences, reflected the world in continuously increase of unemployment, poverty and inequality. This crisis was reflected in both developed and developing countries including countries in transition. The fact cannot be denied that the effects of financial crisis are even felt in the Republic of Kosovo where during this period of time following consequences could be clearly noted: decrease of the real economy, poverty, reduction in remittances, decrease of external investments, contracting criteria for bank loans and other direct and indirect effects. However, the global economy did continue to recover during 2010 and 2011. Nevertheless, uncertainty regarding to the volatility of global economic recovery in this period is greater than in the previous period. This setting is mainly extracted from instability of financial market due to problems with public finances in several EU member States and entry of protective measures by some rapidly growing economies and developing countries, in response to large capital inflows. It is important to consider the fact that, despite the recent crisis, economic growth model, based on the deepening of EU integration process, in terms of finance, trade, labour markets and institutions, remains as best model for developing countries and Kosovo itself. Special treatment is given to achieved achievements and projections for the following years under policies compiled by the Government of the Republic of Kosovo to enable generic analysis for concrete situation of our national economy. Also, this paper shall explain the underlying factors which will influence on a more accelerated economic development.