External economic and financial control - Comparative constitutional perspective

• Pages: 62-69
• Date: 01 January 2025
• Published date: 01 January 2025
• Author: Anton Gera

62

Vol.9 No.1

January, 2025

European Journal of Economics, Law

and Social Sciences

E-ISSN 2520-0429

ISSN 2519-1284

External economic and nancial control - Comparative constitutional

perspective

Dr. Anton Gera

DOI: hps://doi.org/10.2478/ejels-2025-0005

Abstract

There can be no talk of external economic and nancial control in a dictatorial state.

Consequently, external control is a signicant component of democratic states. As for the

denition of external audit, it consists of an assessment carried out by an independent and

competent entity. This assessment allows the compilation of an opinion in relation to national

or international standards on the nancial status, internal control of the institution, procedures

and any activity of a given institution. Audit is an independent assessment that aims to obtain

evidence in relation to a specic object and its objective assessment to determine to what

extent predetermined criteria have been met or not. The concept of audit can be applied both

in the public and private sectors, where it was invented. Regarding auditing in the public

sector, there should be a distinction between internal and external audit. Internal Audit is an

independent activity that provides objective assurance and advice to management designed

to add value and improve the operations of a public entity. As for the origins of auditing

in general through the use of inventory, it is found in Domesday, created by William I of

England. In the late Middle Ages, there are references to auditors and auditing in Italy, France

and England as an activity and as a formalization of the institution of control. In this sense

main objective of this manuscript is a comparative constitutional perspective of the economic

and nancial control.

Keywords: Economic, nancial control, Comparative constitutional perspective.

1. Introduction

In Albania, it should be noted that the Ooman occupation prevented the creation

of a national state and consequently the laws and regulations imposed for the

interests of the empire were applied. We can say that the rst constitutional act

that implemented external economic and nancial control, that is, control of public

nances, is the fundamental statute of the Albanian State. This statute in articles

Research Article

© 2025 Anton Gera

This is an open access article licensed under the Creative Commons

Aribution-NonCommercial 4.0 International License

(hps://creativecommons.org/licenses/by-nc/4.0/)

1

European Journal of Economics, Law

and Social Sciences

E-ISSN 2520-0429

ISSN 2519-1284

Vol.8 No.3

October, 2024

1

Vol. 9 No.2

September, 2023

Balkan Journal of Interdisciplinary Research

IIPCCL Publishing, Graz-Austria

E-ISSN 2411-9725

ISSN 2410-759X

Research Article

© 2023 Ardita Abazi Imeri

This is an open access article licensed under the Creative Commons

Aribution-NonCommercial 4.0 International License

(hps://creativecommons.org/licenses/by-nc/4.0/)

Deliberating in the Gray Zone: North Macedonia’s Hybrid Regime and

Deliberative Democracy Exercise

Ardita Abazi Imeri

European Policy Institute (EPI) – Skopje

DOI: hps://doi.org/10.2478/bjir-2023-0001

Abstract

Deliberative polling has emerged as a promising method for promoting democratic reform

and citizen engagement in various contexts, however, its potential and limitations in hybrid

regimes, where democratic governance is challenged by a mix of democratic and authoritarian

features, remain relatively unexplored. This paper focuses on the case of North Macedonia,

as a country that has undergone signicant political and societal transformation especially in

the recent years. Despite eorts to promote democratic reforms, the country continues to face

challenges in terms of ensuring democratic governance and citizen participation. In a hybrid

regime, like North Macedonia’s, political leaders might not be inclined to value citizens’

input, and the media environment might not be free from inuence, which limits access to

varied and reliable sources of information. Civil society organizations may also encounter

limitations on their operations, and institutional assistance may be insucient. Additionally,

the population’s diversity could make it dicult to reach and build trust with citizens. In

this context, deliberative polling represents an opportunity to engage citizens in meaningful

political dialogue and institutional reform. This paper examines the potential of deliberative

polling as a tool for promoting governance in North Macedonia and highlights the challenges

and limitations faced in this process.

Keywords: deliberative poll, hybrid regime, authoritarian, democracy.

1. Introduction

Democracy around the world is in crisis. In general, the state of democracy world-

wide indicates a lack of progress (Economist Intelligence Unit, 2022). Looking at the

global picture, 2022 fell short of expectations for democracy, as it was anticipated that

the lifting of pandemic-related restrictions might result in an improvement in the

overall score. Both the Freedom House Report 2022 and the Economist Intelligence

Unit’s Democracy Index (EIU) 2022 indicate that the state of democracy around the

world is facing signicant challenges and setbacks.

Research Article

© 2024 Etleva Dobjani and Saimir Kristo

This is an open access article licensed under the Creative Commons

Aribution-NonCommercial 4.0 International License

(hps://creativecommons.org/licenses/by-nc/4.0/)

Unveiling the Subterranean Heritage: A Case Study of the Underground City

of Kukës, Albania

Assoc. Prof. PhD. Etleva Dobjani

Head of the Department of Architecture and Design, Barleti University, Tirana, Albania

Assoc. Prof. PhD. Saimir Kristo

Vice Dean in the Faculty of Applied Sciences and Creative Industries, Barleti University,

Tirana, Albania

DOI: hps://doi.org/10.2478/ejels-2024-0014

Abstract

This paper investigates the viability of conserving and repurposing Kukës’ underground city,

which was built as a system of civil defence tunnels during the communist era in Albania.

Beneath contemporary Kukës, the underground complex, which houses administrative oces

and hospitals, is an important but underutilized historical and architectural asset. This study

assesses the architectural elements, historical value, and present state of the tunnels using

an extensive methodology that includes expert interviews, public consultations, on-site

inspections, and archival research. Results highlight the site’s dual signicance as a historical

landmark and a possible center for innovation and tourism.

The research oers strategic proposals for reviving the tunnels to strengthen the local economy,

maintain cultural identity, and increase tourist araction, drawing on foreign case studies. By

promoting the inclusion of Kukës’ underground city in larger regional development projects

and considering both community goals and pragmatic concerns, the article adds to the current

conversations in urban planning and cultural preservation.

Sustaining and repurposing Kukës’ underground city has various benets, including

enhanced cultural tourism and economic resurgence that encourage sustainable growth, the

paper points out. Still, challenges like deteriorating infrastructure, security concerns, and

accessibility issues must be overcome. Urban planners and politicians can apply the research’s

practical implications by using it to develop a model for cultural preservation that aligns with

modern social and economic goals.

A sense of shared identity and legacy among the local community’s members is fostered by

the initiative, which has signicant social implications as well. The study has some drawbacks,

including the need for signicant funding and the potential for opposition from groups who

do not recognize the advantages of these kinds of initiatives. To summarise, this research

highlights the potential of adaptive reuse to bolster the sustainability and resilience of urban