Professionalism and Ethics of Accounting in Financial Reporting: An Overview of Nigerian Scenerio

This paper focuses on evaluating the concept of professionalism and ethics of accounting standards on the quality of financial reports in Nigeria. To achieve this objective, data was collected from primary and secondary sources. Questionnaires were distributed with the use of simple random sampling technique in selecting a sample size of 75, consisting of accountant and auditors and relevant data obtained. Accounting ethics was measured with professional independence and professional competence, while financial reporting quality was measured using the qualitative attribute of dependability and understandability. Ordinary Least Square was utilised to develop a theoretical equation model to test the formulated hypotheses. Understandability was significant at 5% level in associating with both competence and independence respectively. Reliability was found to be significant at 5% level, only with independence. On the basis of these findings, therefore, it was recommended that corporate bodies should establish ethics compliance department to enhance the enforcement of ethical compliance in the various economy institutions

Theoretical Review of the Impact of Fiscal Deficits on Economic Growth in Nigeria

The growth and persistence of fiscal deficits in both the industrialized and developing countries has brought the issue of fiscal deficits into sharp focus. Over the last decade, the growth impact of fiscal deficits has generated large volume of both theoretical and empirical literature. Despite the lofty place of fiscal policy in the management of the economy, the Nigerian economy is yet to come on the path of sound growth and development. The behaviour of fiscal deficits in Nigeria has followed unsteady pattern, assessing the significance of the policy deficits. The actualization of sustainable economic growth is more imperative such that the country is working towards achieving the sustainable development goals. The paper adopted a descriptive method to show the trend of fiscal elements in Nigeria with the aim of determining the relationship between the variables specified. The paper concludes that fiscal operation is ineffective in providing the needed macroeconomic environment for sustainable growth. This paper further suggests that powerful pro-stability stakeholders strong enough to challenge government fiscal recklessness will need to emerge for sustainable and progressive development to be attained at all levels

Analyzing Hotel Management from the Perspective of Management and Employees, and Their Impact on Tourist Satisfaction with Hotel Services in Kosovo

Case study: 5 star Hotel’s in Kosovo The impact of the professional management of the Hotelier sector by the management and the positive climate created by the workers has had a very positive positive impact on their performance at work, their satisfaction with the workplace and their motivation.   This has affected the high satisfaction of tourists with the services provided by the latter.  The survey involved a total of 21 managers and 100 employees, while 200 tourists were also surveyed where their satisfaction was measured. The research was conducted in the top 4 Hotels in Kosovo over a period of 2 months, were data performed by using SPSS (version 25), and correlation and regression were used to confirm the hypotheses. On the other hand, demographic data are presented by number of participation and their percentage. The results show that managers' motivation and employee satisfaction have a positive impact on enhancing employee performance ( rho=.361**, p value =.001).  On the other hand in the second hypothesis The selection and selection of managers has a positive impact on the motivation of Hotel Managers.  ( rho=.208*, p value =.049 ) and in the third hypothesis Hotel Workers performance depends directly on the training provided by the hotels themselves and their selection and selection at work.  ( R=.330, p value = .007 Finally we say that proper management has a significant impact on the working climate of the hotels and affects the performance of the employees, and this performance is reflected in the satisfaction of the tourists with the services.&nbsp

Socioeconomic and Cost - Effective on Deforestation Compliancy Policies as Oppose to Pure Deterrence Model of Regulatory Compliance

This paper analyzes the causes of regulatory compliance using traditional deterrence variables and potential moral and social variables. Selfreported data was used to assert the objective of this write-up. A group of persistent violators react neither to normative aspects nor to traditional deterrence variables, but systematically violate the regulation and use bribes to avoid punishment. From the results, it was also indicated that tree hunters adjust their violation rates with respect to changes in the probability of detection and punishment, but they also react to social and legitimacy variables. It is recommended that if the on-going deforestation, forest depletion and degradation are to be curbed, it is essential to have proactive and forward-looking policies anticipating social, economic and environmental changes to guide the development of the forest sector. Social influence plays a significant role in everyday social exchange-the body of empirical evidence demonstrates that the pure deterrence model of regulatory compliance, which focuses primarily on the certainty and severity of sanctions as key determinants of compliance, provides a partial explanation of compliance behaviour

Rethinking Heterolocalism: The Case of Place-Making among Albanian-Americans

The theory of heterolocalism explores how immigrants connect to their new setting without clustering among co-ethnics. This research explores the role that Albanian-American organizations in Chicago and New York have in immigrant place-making and building a sense of community through semi-structured interviews and participant observation. The focus on institutions shifts the discourse from individual behaviors to networks. The Albanian case study is used to argue that segmented heterolocalism is more nuanced and thus describes the sociospatial behavior of immigrants in a way that resonates more closely with immigrants and incorporates their sense of community in a place

Socio – Economic and Financial Efects of Kidnapping in Birnin Gwari Local Governmant Area of Kaduna State

This paper focuses on the socio-economic and financial effects of kidnapping in BirninGwari Local Government Area of Kaduna State, Nigeria. Structured questionnaires were used to collect data from the study area. The data obtained were analyzed using descriptive statistics and inferential statistics. Chi-square (χ2) statistic was used to test the hypothesis. This study revealed that kidnapping has a significant effect on the socio-economic activities of the study area (χ2=13.849a, α=3, p-value=0.003). To enhance the reduction in the rate of kidnapping, the government needs to provide job opportunities for the youth, train the security agencies, and provide them with the necessary equipment to fight crime, especially kidnapping, in the country. The individual community should also form an active vigilante group or any other form of informal crime control mechanism to support the effort of the police to improve the level of security in the society. There is need for improved sensitization and collaboration between the security agencies and the community and all sections of society to pass the message of safety to Nigerians on the importance of reporting suspicious behaviour to the police and other security agencies

Socio – Economic and Financial Efects of Kidnapping in Birnin Gwari Local Governmant Area of Kaduna State

This paper focuses on the socio-economic and financial effects of kidnapping in BirninGwari Local Government Area of Kaduna State, Nigeria. Structured questionnaires were used to collect data from the study area. The data obtained were analyzed using descriptive statistics and inferential statistics. Chi-square (χ2) statistic was used to test the hypothesis. This study revealed that kidnapping has a significant effect on the socio-economic activities of the study area (χ2=13.849a, α=3, p-value=0.003). To enhance the reduction in the rate of kidnapping, the government needs to provide job opportunities for the youth, train the security agencies, and provide them with the necessary equipment to fight crime, especially kidnapping, in the country. The individual community should also form an active vigilante group or any other form of informal crime control mechanism to support the effort of the police to improve the level of security in the society. There is need for improved sensitization and collaboration between the security agencies and the community and all sections of society to pass the message of safety to Nigerians on the importance of reporting suspicious behaviour to the police and other security agencies

ANALYSIS OF THE LEGISLATION ON JUVENILE DELINQUENCY – KOSOVO CASE

This paper presents an overview of legislative activity in Kosovo in the field of the justice for minors focused after 2004 year. The goal of paper is to offer the legal and institutional experience ragarding the criminal responsibility of minors, procedural regulations related to investigation, prosecution, judicial process, execution of decisions, rehabilitation as well as every measure that has do to with the minor as a victim or as a witness, or any measure which covers the conflict with the law and a minor victim or/and witness of penal act. Problems of minors in the conflict with the law are complex and they require inclusion of many actors before and after the criminal act is done. Without an inclusion of all actors, the system of juvenile justice will not be effective. Paper is focused in the juvenile justice including the penal sanction, diversity measures and education measures. For the needs of this paper the combined methodology is used with the methods of comparaison analysis and the method of sistemic analysis. Paper reviews the legal basis of juvenile justice in Kosovo in order to explain how effective it was from 2004 to 2017 year. Findings witness that legislative measures have not achieved needed efficiency regarding its implementation

Employment Policies for People with Disabilities in Kosovo

The purpose of the paper is to understand the employment policies related to people with disabilities in Kosovo. Two main methods are used in the paper, first, the method of analysing statistical and administrative data on the situation of persons with disabilities in the labour market, and analysing budget expenditures for disability schemes in Kosovo, and, second, the method of analysing institutional strategies, action plans, and primary and secondary legislation governing the employment of persons with disabilities. The main conclusions of the paper are: (i) Kosovo does not have official statistics regarding the number of persons with disabilities in general, and their situation in the labour market; (ii) expenditure from Kosovo’s budget for financing disability schemes has steadily increased in the last three years; (iii) Kosovo has prepared and adopted an advanced legal framework that promotes vocational training, vocational retraining and employment of people with disabilities; iv) Kosovo does not have a strategic document (strategy or action plan) that defines the vision and long-term goal of increasing the employment of persons with disabilities