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  • Examining corporate social responsibility of multinational corporations: The validity of international guidelines

    This paper will begin with a discussion of the concept of Corporate Social Responsibility, what it entails and the inapplication of the concept to cross-border issues. Secondly, the discussion will lead into an analysis of Multinational Corporate Entities, focusing on ways in which the parent company can be held liable in the courts of the home state. The Corporate Social Responsibility (CSR) concept presents not only a picture of theories but also a number of approaches, which are disputable, vague, complex and ambiguous. This article critically analysis the concept of CSR in relation to the liability of Multinational Corporate Entities. By examining the main CSR hypothesis and related approaches under four pillars:(a) are corporations only interested in wealth creation (b) are there enforceable laws or guidelines under OECD and International Law as to establish liability of corporations(c) can Multinational Corporate Entities be held criminally liable (d) moral theories, based on ethical responsibilities of corporations to society. Multinational Corporate Entities operate in what has been described as "a vacuum between ineff ective national laws and non-existent or unenforceable international laws". (Corporate Social Responsibility Human Rights and the Law, Amao Olufemi,2011) Under International Law the MCEs are narrowly recognized and usually not directly bound by International Law. The eff ort as to the way MNEs operate with regard to Corporate Social Responsibility have resulted in soft laws and/or self-regulation. Moreover, it is imperative to address the role of MNEs in developing countries in relation to the pivotal impact in their economies. The need for such economic injections has overlooked the necessary steps that such corporations are required under soft laws or international guidelines to follow. Governments should not believe that they are helping businesses by failing to provide adequate directions or instructions as to human rights impact of corporate activities. All states have a legal obligation to protect human rights. As the concept of CSR has been evolving so has the criticism. It is from an economic perspective that CSR has been criticized for being vague in its aims set for itself and alienating Foreign Direct Investment from developing countries which economies greatly rely on as to the quality of life for their citizens. While from a legal dimension of CSR considers the concept as a means of accommodating legal changes to accomplish CSR objectives. Keywords: Corporate, Social, Responsibility, Entities

  • Municipal performance, territorial reform and development during the gaps in Albanian businesses - An overview of ADP principles and financial management

    Territorial reforms are the most radical and contested reorganization of the sub national administration. The academic interest for this phenomenon is substantial. However, a cleavage divides the literature dealing with the issue: In a fi rst strand, economists provide primarily quantitative ex-post analysis of such reform ventures. As a matt er of research design and method applied, this work more than oft en focuses on selected fi nancial aspects as reform outputs. Mostly, a narrow focus on economies of scale is chosen, defi ned as budget cuts or tax reductions. From an economist's perspective, spending per capita (in total or in certain policy fi elds) seems probably the most salient variable to look at. 1For most citizens and the administrative ‘boots on the ground' this perspective is secondary. Questions of availability and quality of services can easily mobilize considerable shares of a population – the outlook for a smallish tax reduction will not. While the overall fi ndings in this cost-centered debate are still inconclusive a predominantly critical connotation characterizes many of these economies of scale-centered publications 2recently politicians and economists have oft en talked about structural reforms as the path toward sustainable economic growth. The implementation of the Competition Policy and Law is the most eff ective and less costly reform because its daily consistent implementation leads to direct benefi ts for businesses and citizens. The direct outcome of the implementation of this reform is increased market awareness, which, in turn, leads to increased effi ciency in resource use by the society. The European Union has established, in the framework of Enlargement and the Public Internal Financial Control concept (PIFC), a set of principles in relation to sound fi nancial management of public resources, resulting from both national and international fi nancing. This set of principles is suggested to be followed and adhered to by the Republic of Albania in their relevant legislation and implementation. Internal Audit is present in Albania for developing this system. In the assessment carried out by the EU in July 2008, they identifi ed that the internal audit law needed to be brought up to date in light of the PIFC requirements. Their main points were we are focus in this paper research are: 1. Over-lapping audit process between the High State Control and Internal Audit; 2.The audit of smaller entities should not be carried out by Albanian business. However, if the audit work does not represent a considerable workload, the audit could be maintained in Albania at least as a temporary solution. The Albania government would be responsible for assessing the training needs, provide training and certifi cation of internal auditors, including developing continuous training programs in Republic of Albania. Keywords: Municipal performance, Audit and fi nance system, Albanian territorial reforms, State control, internal municipal role. JEL Classifi cation: M10, M11, F12, F14, M14, M16, M38, M48

  • Achievements and challenges about re-evaluation process of judges and prosecutors in the Republic of Albania

    The constitutional reform related to the system of justice conducted in 2016 in Albania, was welcomed with a positive enthusiasm by all stakeholders, civil society, business groups, including the political class who voted for this reform unanimously. One of the goals of the implementation of this reform is not only the restoration of new justice institutions and the strengthening of existing ones but above all the re-evaluation of all judges and prosecutors who are part of the judiciary in three main aspects: - asset valuation, a background, and integrity check to discover the links to organized crime and a qualifi cation assessment. The total number of all judges and prosecutors in the Republic of Albania is over 800 subjects, starting from the courts of the fi rst instance and the prosecutor's offi ces near them to the Constitutional Court. The re-evaluation process is carried out by two new constitutional institutions that are established and function for a transitional period, the Independent Qualifi cation Commission (IQC) as a fi rst instance with a mandate of 5 years, and the Special Appeal Chamber (KPA) as an appeal body with a 9-year term. More than three years have passed since the beginning of the activity of these two institutions and the results they have given are very signifi cant when almost half of the entire body of veto magistrates has not gone through this process, while a considerable number of judges have resigned. On the other hand, many constitutional and legal issues have arisen concerning the vacancies created in the Constitutional Court, the High Court, and other judicial and prosecutorial bodies, the quality of the new magistrates who will become part of the judiciary, and meritocracy or not by those magistrates who have stayed in the system to those who have left . The results provided so far by the Qualifi cation Commission, The Special Appeal Chamber, have increased public confi dence in the cleansing of the judiciary by judges and prosecutors who do not deserve to be part of the judiciary, but at the same time there have been delays in litigants, to get a faster and bett er service due to vacancies created in the system and the loss of real independence that must demonstrate magistrates who have not yet been re-evaluated. The purpose of implementing this reform is not only to meet one of the standards related to the integration of this country in the European Union but also to increase the quality of service in terms of ensuring the fair justice in favor of citizens and business groups. It remains to be seen how this reform guarantees these goals with a positive character, based on the results that have been produced during these four years, as well as on what is intended to be achieved in the future, for its fi nal implementation. Keywords: Achievements, Process of judges and prosecutors, Republic of Albania

  • The Impact of Leadership Styles on Motivating Corporate Employees in Kosovo

    Leadership is the most important factor in business development, refers to the perceptions and expectations of group members in achieving the objectives of any private or public organization, organizational culture aff ects leadership as much as leadership aff ects organizational culture. In this regard, this study tries to refl ect the impact of leadership styles on the motivation of corporate employees in Kosovo. This study att empts to analyze the perception of corporate employees about motivation being infl uenced by leadership styles, in relation to motivation factors and how it relates to leadership styles. The study is based on four leadership styles, which refl ect their eff ect on the motivation of corporate employees in Kosovo. The research data collection is primary, conducted through a structured questionnaire, with a sample size of 391 respondents. The research results are based on the highly variable linear econometric model, and based on the research results the 4 leadership styles Classical leadership, Transactional leadership, Visionary leadership, and Organic leadership have had a positive impact on the motivation of corporate employees in Kosovo. Keywords: Leadership styles, Motivation, Corporate, Kosovo

  • Blake and the diversity of influences over his poetry

    William Blake's poetry falls into three main categories. First, there are the lyrics, of which the most important ones are the Songs of Innocence and Songs of Experience. In this category we fi nd the earlier poems included in the Poetical Sketches (1769-78), many of which are indeed experiments in which Blake partially imitates earlier writers such as Shakespeare and others. Some manuscripts can be included in the fi rst category, such as ‘Pickering Manuscript', ‘The Mental Traveller', ‘The Crystal Cabinet', which are essential to understand Blake's developing mythology. In the second category or group of poems we have the short prophecies which include: "Tiriel" (1789), "The Book of Thel" (1789), "The Marriage of Heaven and Hell" (1790-1793), "The Visions of the Daughters of Albion" (1793), "America" (1793), "The Book of Urizen" (1794), etc., which build up a mythology created by Blake in regard to the creation of the world and the nature of God. These "short prophecy" books should be read in conjunction with the historical events and the background of the eighteenth century and the early years of the nineteenth century. Therefore, they are very complex works, which need to be read at mythological, historical and psychological levels and above all as works of art in their own right. In the third category or group of poems we have the long propheciesthat include "The Four Zoas" (1795-1804), "Milton" (1804-1808) and "Jerusalem". Writing them in epic form, Blake strove to provide an account of the human history from its beginnings to his day. William Blake was widely infl uenced by the Swedish visionary and religious thinker, Emanuel Swedenborg, by the German mystic Jakob Böhme, as well as the esoteric doctrine of Rosicrucianism 1, which had had its adherents in England since Robert Fludd. Blake was infl uenced by mystical and magical ideas, and since Blake was himself a visionary, his ideas oft en times came in the form of clearly visualized encounters with angels, prophets or other symbolic characters. Blake's poems and prophetic books, except for his fi rst volume of poems, Poetical Sketches, were etched by himself on copper plates with decorative designs. He was an engraver by profession, and his work as a poet and prophet was litt le known during his lifetime. 2 Keywords: William Blake, diversity, poetry

  • Incentive Issues Underlying the Budget Process in Albania

    Albania has been reforming its policy, planning and budgeting systems since the end of communism and now, in principle, has sound public expenditure management (PEM) systems and procedures within an Integrated Planning System (IPS). In practice, the PEM system has yet to operate fully as intended. Such reforms take time to implement properly, especially where incentives to implement remain weak or perverse. The 1998 Organic Budget Law created an enabling framework for the budget process that permitt ed, but did not explicitly require, an output focussed system based on medium term planning. Formal rules and regulations explicitly requiring such a system now exist (under the Law on Management of the Budgetary System (LMBS)) but the budget process continues to have weak planning during budget preparation and retains excessive fl exibility during budget implementation. There is a vicious circle: weak planning leads to chaotic budget implementation which requires excessive fl exibility in execution to compensate; the fl exibility in practice is a key disincentive for implementation of the intended PEM system. It also produces an opaque policy, planning and budgeting process. There are four categories of incentives infl uencing the extent and pace of achievement of the ideal system: Political commitment to implementing the ideal system. Civil service commitment to implementing the ideal system. The ability of both the political and technical strata to manage the change from the emerging system to implementation of the ideal system. External infl uences on the implementation of the ideal system. The Integrated Planning System is a sound one. If applied as intended PEM performance will be strong. Some of the incentives for application are weak. The IPS design includes the means of strengthening most of these incentives so continued implementation should bring positive results in PEM performance. The IPS design does not deal with the detail of performance management incentives (job descriptions and organisation missions refl ecting service delivery performance measurement, career development, personal performance appraisal) and these need particular intention. The critical incentives are those for good management not just good budgeting. Good management will deliver good budgeting. Keywords: Incentive Issues, Budget Process, Albania

  • The sanitation of autochthonous grapevine cultivars (Kallmet and Vlosh) from viral infections using in vitro techniques

    The use of the "pure" plant material constitutes a necessity for development of the contemporary horticulture, determined by the phytosanitary normative. We studied some autochthonous grapevine cultivars (Vlosh and Kallmet) in order to evaluate the phytosanitation state diagnosed with the serological method of DAS-ELISA for the presence of viruses such as: GFLV, GFcV, GLRaV-1, GLRaV-3. The results of the serological testing the cultivars resulted infected with the virus GLRaV-3 (Grapevine leafroll-associated virus). In order to improve the grapevine cultivars from the viral infection we applied the in vitro technique: In vitro meristem tip culture and in vitro heat therapy, by going through all its phases such as inoculation, propagation, rooting, and in vivo acclimatization. For each of the studies cultivar were isolated 30 meristem tips 0,4-0,6 mm in size which were excised from young 4 -5 cm long shoots of infected plants from the apical stems and aft er 40 days in the vegetative room we received 18 explants Vlosh and 14 explants Kallmet. Infected plants were put in a growth chamber at 38°C, with a 16 h photoperiod (5000 lux). The new plants were put in the in vitro thermotherapy chamber; the Vlosh plants stayed there for 3 months and Kallmet plants 4 months in temperature 38ºC in therapeutic treatment. Aft er the adoption in vivo acclimatization these plants underwent the sanitation evaluation which proved the phytosanitation purity of the cultivars 3/5 Vlosh grapevine and 2/3 Kallmet grapevine. Keywords: meristematic culture, the sanitized in vitro, thermotherapy in vitro. grapevine leafrollassociated virus, Kallmet, Vlosh

  • Psychosocial Factor in the Education of the Individual

    Psychology aff ects a number of factors in shaping behavior and personality of the individual. Man is not born the one he is since when come to life as individuals and through life we acquire roles. In the process of education, we acquire beliefs, dialoguing and monologuing culture, objections, admissions, beliefs, att itudes and, above all, positivity and negativity. We gain what is more important and should put emphasis on subjective att itudes we keep in diff erent random circumstances. Att itudes ultimately commanded by ourselves. Factors infl uencing the formation of the individual are internal and external. External factors include family climate, mentality, cultural and economic status level. External factors include personality, character and temperament. All these factors act together, but studied and defi ned separately just for study purposes. Gett ing at the borders of completeness you should know very well how to play all the roles in the arena of multidimensional life, because everyone is always and everywhere, a litt le more conscious while playing a role. The fulfi llment or nonfulfi llment of these roles comprise the initial starting point and fi nal causes in the formation of the personality, character, delights, drama, queries, doubts and everything else of individuals in a particular society. Keywords: personality, character, inherited mentality, self-fulfi llment and foundations of the future based on the present

  • Basic concepts of quality and standards

    The basic principle that products and services must meet the basic requirements of users, led to the realization that the specifi cations that defi ne the product does not guarantee that the product will really achieve the required quality. The comparison between revenues and expenditures is the main form of business accounting and provides evidence of profi tability. The business owner or manager can not have a full understanding of the basic information needed to conduct successful corporate operations without proper use of statistics. Before you start with a new business (start-up) you should prepare a feasibility study and business plan for banks and potential investors in order to secure funding. Statistical methods and techniques are scientifi cally based methods and more important in sett ing the scientifi c and working hypothesis in planning and experimental research (computer simulation), processing and presentation of the obtained data and making statistical conclusion from this research. Keywords: Basic concepts, quality, standards

  • Impact of Public Debt on the Economy in the Republic of Kosovo - Empirical Evidence

    In addition to the various economic policies that governments use to achieve economic objectives and increase social welfare, public debt as a source of fi nancing of the state budget is also used by governments of diff erent countries. However, other macroeconomic indicators have a tremendous role to play in determining the level of short-term and long-term debt or the share of domestic debt and external debt. The aim of this paper is to investigate the impact of public debt on the economy of the Republic of Kosovo, using secondary annual data from 2009- 2019. Data analysis was performed using multiple regression OLS (Ordinary Least Square). The results of the analysis confi rm that public debt has a positive but statistically insignifi cant impact on the country's economy. Total debt also has a low positive correlation with GDP. This research will also analysis the theoretical and empirical literature related to public debt. In order for the eff ect of public debt to be higher on the economy and increase social welfare, the government must use these funds productively to fi nance various investment projects. Keywords: Public debt, external and internal public debt, short-term and long-term debt, budget defi cit, economic growth