The Impact of Minerals Rent Tax on Kosovo’s Budget

In order to reduce poverty and make substantive progress in Kosovo, the state financial system must be reformed, allowing gradual revenue growth capable of meeting the needs of a highly developed economy. The challenge for all world governments is how to collect public revenues in order to fund the state budget. The purpose of this paper is to discuss the treatment of mineral resource rent tax, which is public revenue and has a huge influence on the state budget. Since royalty is revenue that the budget of Kosovo has symbolic participation there is the need for the policy-makers to recovery the mining sector which before the 90-s and thereafter completely destroyed despite the potential rich minerals the increase of revenues from royalty helps in economic and social development. Therefore, the aim of this paper is the treatment of mineral rent in Kosovo and its comparison with some countries of the world, the legislation regulating mineral rents, the impact of the mineral rent to the budget of Kosovo, the impact of mineral rent in developing Kosovo's economic and government policies regarding mineral rent

Literature Review on Historical Development of Accounting

Accounting as a practice has existed since the earliest times of humanity. The first simple accounting records are found in the writings of Babylonian, Chaldeans, Assyrians and Sumerians in Mesopotamia. The time of theoretical accounting recognition is considered to be the year 1494, when Venetian mathematician Luca Pacioli published a book titled ―Summary of arithmetic, geometry, proportions and proportionality‖. In addition to mathematical knowledge, Pacioli also wrote about the dual registration method and the accounting process. Despite Paciolli‘s writing, there is still much discussion regarding the issue of dual accounting origin. In reviewing the literature, it is noteworthy that accountancy history is scarcely addressed; there are only a small number of books and works that cover the topic. Therefore, the purpose of this paper is to take a historical look at accounting development from ancient periods to the present. This study, based on historians‖ records and archaeologists like Denise Schmandt-Besserat, has successfully described the origins and development of accounting from 3350 BC until today

The Current Global Financial Crisis 2008-2011

The current global financial crisis is considered as one of the biggest crises after the crisis of the years of 30’s.  The global financial crisis has affected all countries including developed and developing ones. It also has affected all the industries. Population with the low-income faced the greatest consequences. The last hope for the survival of the market economy was to undertake important steps for the nationalization of bankrupted banks and companies, thereby developing policies for the preservation of jobs.   Through this analysis, we have included briefly some of the development followed the period of 2008 and onwards. A summary of statistics for some important economic indicators such as employment, foreign direct investment, exporting and importing is covered in this study as well.&nbsp

Grant schemes contribution in the efficiency of the beneficiary farmers' economy in Kosovo

Abstract: The government considers agriculture and rural development to be a priority. Based on the importance of farming and rural development, through this study we have tried to indicate whether the grant application and subsidies have contributed in improving the yield of benefiting farmers. Multiple regression analysis was applied to confirm the main hypothesis. Also, the independent samples t-test showed differences between subsidized and non-subsidized farmers. Based on our findings we have the following results: direct subsidies have had a positive impact on the yield of benefiting farmers. Furthermore, the results of this study further justify that commitment and financial assistance of the Government of Kosovo and many European Community donors have enhanced the farm performance and generally the development of the farming sector in Kosovo

Research and Lab Test of Some Wheat Varieties from Hungary of Peja Region

The object of study is investigation of suitability of certain cultivars of wheat (Triticum aestivum L) of Hungary. In research have been 5 cultivars of wheat: Subo, Kolo, Marshall, Beres, meanwhile as comparative cultivar Europe 90. Investigations were conducted in Dukagjin Plain (in Arbnesh in agricultural institute research farm of Kosova, Peje-Dukagjini Plain, Research, have been tested yield (kg/ha), weight, (of 1000 seeds in gram), hectoliter weight (kg), protein content (%), humidity (%), gluten and sedimentation. Agro-climatic and pedological data in Kosova, compared with yields obtained in culture wheat show no use of genetic potential of cultivars that are cultivate in. For this reason should be applied a contemporary agro-technics to be use genetic potential, and got higher yields. The results had indicated that there were significant statistical differences of different levels for researched features to all cultivars in plots compared with the standard (Europe 90) and between localities.Keywords: winter wheat, weight of 1000 seeds in gram, hectoliter weight kg, yield kg/ha