The Right of Pre-Emption Under the Legislation of North Macedonia

The right of pre-emption represents the authorization that a person has, based on the law or the contract, to request from another person to acquire the right to emption the item in the case of the sale of a certain item. The object of the right of pre-emption can be all movable and immovable possessions. When the right of pre-emption is created by agreement for the real estate, the same must be registered in the public register as a temporary registration. The fact of registration also creates effects on third parties. The legal right of pre-emption comes directly from the law or from any by-law act. The legal right of pre-emption appears in co-ownership, joint ownership, floor ownership, agricultural land, construction land, right of pledge, and other similar possessions. The legal right of pre-emption is provided by the provisions of the Law on ownership and other real rights; by the Law on agricultural land; by the Law on enforcement; and by the Law on the sale of agricultural land owned by the state. The contractual right of pre-emption is established by agreement between the parties which is mainly foreseen in the sales contract or with a special contract that consists of the right of pre-emption as its’ creation object. Unlike the legal right of pre-emption, which is permanent, the contractual right of pre-emption has a deadline depending on the will of the parties. This right can last for a maximum of five years from the moment of concluding the contract. Keywords: the right of pre-emption, co-owners, legal pre-emption, pre-emption contract, pre-emption bearer DOI: 10.7176/JLPG/125-08 Publication date:October 31st 202

Tax Evasion as a Crime: A Survey of Perception in Kosovo

The goal of this paper is to explore the perception of Kosovo’s citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self- administered survey and a personnel structured interview, the results of mean and comparative analysis will be examined to show where the tax evasion is ranked in Kosovo in the list of fifty listed crimes. Studies, conducted about the perceptions of tax evasion as a crime, have suggested that the tax non-compliance environment has been created from the perception of the taxpayers towards tax evasion as a non-serious crime. Consequently, the degree of non-compliance with the tax laws could be explained somewhat by the perception towards the tax evasion. And, it is obvious that the public\u27s perception of the severity of a crime has important implications for society. [1] However, those studies are inconclusive in explaining the variability of the perceptions towards tax evasion as a crime. Despite that fact that these researches conducted on this area in US, Australia, and Malaysia are a few, a study about the perception of tax evasion in Kosovo does not exist. Evidence on tax evasion perception found in the developing countries may not be generalized to the context of Kosovo because of the differences in the environmental factors such as economy, business, culture, and regulations. Consequently, differences in the environmental factors are expected to cause differences in the perception. The results of this study should be useful to business and government representatives in Kosovo and elsewhere in the Balkans or wider

The policies of identifying and managing conflicts of interest of civil servants in the civil service

At the core of preventing and managing conflicts of interest are a set of principles that underlie the functioning of a democratic state and service of its citizens. Thus, principles such as transparency and impartiality in decision-making, the integrity of officials and keeping in mind the best interest of potential public during the decision-making, public confidence and increase his confidence in the government, form the basis of identifying policies and management of conflicts of interess or civil servants. Albanian law to prevent conflicts of interest is a law in its entirety, permeated by a spirit of somewhat stringent restrictions on civil servants. Such limitations have been given as the need to secure a decision as fair and impartial in the public interest, and the current state of the low level of public trust and confidence in the integrity of government institutions. The policy followed for identifying and managing conflicts of interest can be analyzed by doing, at first, a distinction between direct action policies in the field of conflict of interest (which are intended to prevent potential situations of conflict of interest through the specific regulatory provisions as laws and regulations) - and indirect action policies (aimed at preventing these situations by organizing public administration reform). In the context of direct action policies should distinguish between: cases in which the legislator has aimed to identify the ex - ante (before that happens) situations which could lead to conflicts of interest and cases or decisions designed to determine the important rules and non-specific prevention clause requiring verification on a case by case ex - post (as is) in order to decide whether an individual case is inconsistent with the general framework legislative described above (ie the ex-ante). Indirect action policies intended to prevent situations of conflict of interest by reforming the organizational structure of Public Administration and designed to create favorable conditions to prevent civil servants, recruited by the political institutions “to invade” the area in which administrative discretion is exercised

A Re-examination of the Validity of the Life Cycle Hypothesis (LCH): Evidence from Emerging Europe

The study aims to empirically explore the dependence of savings behavior on demographic changes in the context of the life cycle hypothesis (LCH) in a sample of 18 European transition and post-transition countries. The empirical methodology is based on a multifactor modeling approach. The research estimates heterogeneous panel data models by employing three different heterogeneous coefficient estimators: mean group (MG) estimator, common correlated effects mean group (CCEMG) estimator, and augmented mean group (AMG) estimator. The findings demonstrate that the LCH is confirmed in the case of European post-transition countries and rejected as inappropriate in European transition countries due to inconsistency of regression coefficients (age dependency, unemployment rate, urbanization, and health expenditure). The models and their findings presented in this study can be used in policymaking to predict dynamic interactions and variations among selected demographic variables in the determination of savings behavior

Ethics of Tax Evasion, The case of Albania

Tax evasion and the ethics about it are widely discussed topics nowadays and they have revived a lot of debates among ethics analysts or government representatives and business mangers or owners. The first ones argue that it is unethical hiding revenues to avoid taxes, since they are one of the ways business owners contribute to their proper countries in order for the society of that country to benefit from those. On the other hand, businessmen argue that they already pay too much tax and do philanthropic donations, so there is no reason for them to feel they should pay more since they already contribute to the society. But what is tax evasion? Is tax evasion ethical or justifiable? Why would owners of huge businesses avoid tax even though they already have too much money in their bank accounts? Why would random people avoid taxes, even though the sum they have to pay is not too big to handle? How does it work for Albania? This paper gives some answers to the above raised questions. For this purpose, a questionnaire was prepared and filled by 200 students of the University of New York in Tirana (UNYT)

THE IMPACT OF THE BOLOGNA PROCESS AND THE GLOBALIZATION ON HIGHER EDUCATION IN THE WESTERN BALKANS: REFORMS AND CHALLENGES

Introduction. If we want to anticipate education in the future, it must be based on the past and the present of education. Methods. The literature review method was used for synthesizing and analyzing research findings. Results. The historical root of the concept of physical education (PE) R. Naul explains it with some important changes such as the early 1960s, first wave of Europeanization became visible; in mid‑1960s sport had become an integral part of the PE curriculum, that time started a real “Sportification” of the whole PE curriculum; in 1980/81 started the de‑construction of sport disciplines by general movement activities (e. g. running, jumping, throwing and non‑competitive games); 1980 was not only a decade of transition of the PE curriculum and concept of teaching PE, but it also known by the ’pop songs’ refrain “Teachers, leave your kids alone” it also characterized the change to de-schooling, de-education, de-sporting activities, de-moralization in PE and devaluation of former standards in PE; and the transition to an ’anything-goes-concept’ in PE, beginning in the 1990s. A Danish colleague Jorgensen has compared this process of transition of former PE concepts to a “supermarket”, where everyone may take what he/she wants for teaching PE. Then follows the dark decade of education in Southeast Europe specifically in the Western Balkans and the stagnation of education as a result of wars. And the last step in education reform is joining the Bologna process since 1999/2003. Discussion. This reform brought a lot of challenges and good things such as the exchange of knowledge and the mobility of students and teaching staff, but how many Balkan countries were able to accept such a reform and how accurate they were in implementing Bologna’s proposals is the result that many countries face today with this system and are wondering which system was the best the old or the current. Another important issue that has a great impact on the educational process in the Balkans is globalization and its effects. Among other things, migration and “brain drain“ are the two main factors that destabilize the educational process in general in the Balkans. As a result of migration, only Macedonia with 2 million inhabitants is damaged about 500 million € per year. For a better life, graduates for whom families and the state have invested also leave the country. The departure of young people from the country makes the number of students decrease, thus weakening the competition. In conclusion, various studies on the educational process in the Balkans show that these post‑conflict countries are not yet regenerated and that problems and defects of an illegal nature still dominate, and no matter how hard they try to keep up with the world education trend, they are far from it.Keywords: Higher Education, Bologna Process, Globalization, Western Balkans

Tıbbi Görüntü güvenliği için yeni bir sayısal damgalama

06.03.2018 tarihli ve 30352 sayılı Resmi Gazetede yayımlanan “Yükseköğretim Kanunu İle Bazı Kanun Ve Kanun Hükmünde Kararnamelerde Değişiklik Yapılması Hakkında Kanun” ile 18.06.2018 tarihli “Lisansüstü Tezlerin Elektronik Ortamda Toplanması, Düzenlenmesi ve Erişime Açılmasına İlişkin Yönerge” gereğince tam metin erişime açılmıştır.Anahtar kelimeler: LSB, DWT, DCT, Arnold Scrambling, RGB Görüntü, Tıbbi Görüntü Damgalama, NC, PSNR Dünya her geçen gün giderek sayısallaşmaktadır, teknolojinin ilerlemesi ile tıbbi görüntülerin internet üzerinde depolanması ve paylaşılması gibi işlemler mümkün hale gelmiştir. Ancak görüntülerin iletilmesi sırasında ve sonrasında oluşabilecek veri güvenliğini tehdit eden olasılıklar da dikkat çekmektedir. Bundan dolayı, tıbbi görüntülerin gerçekliğini ve bütünlüğünü nasıl koruyacağımız aciliyetle değinilmesi gereken bir husus olmuştur. Bu tezde, tıbbi görüntülerin karakteristiği ve niteliğini göz önünde bulundurarak, daha önce yapılmış ilgili araştırmalarla beraber, çeşitli sayısal görüntü damgalama algoritmalarını değerlendirdikten sonra, literatür taramasına dayanarak damgalama algoritmasını daha da saldırıya dayanıklı hale getirme çabasıyla, tıbbi görüntü için yeni sayısal damgalama algoritması geliştirilmiştir. Bu çalışmada, RGB renkli görüntü kapak resmi olarak seçilip, R, G ve B renk kanallarına ayrıştırılmıştır. Daha sonra R kanalından oluşan R matrisine Ayrık Dalgacık Dönüşümü (DWT) damgalama algoritması, G kanalına Ayrık Kosinüs Dönüşümü (DCT) algoritması uygulanmış, son olarak B kanal ise En Değersiz Bit (LSB) damgalama algoritması ile işlem görmüştür. Tıbbi görüntü okunduktan sonra, sayısal damgalama algoritmasına bir güvenlik düzeyi daha katmak amacıyla Arnold Scrambling kullanılarak piksel yerleri değiştirilmiştir. Önerilen sayısal damgalama algoritmasının performansı, yaygın olarak kabul edilen Normalleştirilmiş Korelasyon (NC) ve Tepe Sinyal Gürültü Oranı (PSNR) kullanılarak değerlendirilmiş ve analiz edilmiştir. Deneysel sonuçlar, önerilen algoritmanın başarılı olduğunu ve yeni yaklaşımın kabul edilebilir bir görüntünün elde edilmesinde başarılı olduğunu ortaya koymuştur.Keywords: LSB, DWT, DCT, Arnold Scrambling, RGB Image, Medical Image Watermarking, NC, PSNR As the world is becoming increasingly digitized, with the advancement of technology, storing and transmitting medical images via internet has been made possible. And tampering of the images has come to the attention. So how to keep authenticity and integrity of medical images is a question that should be addressed with urgence. This thesis takes into consideration of characteristic and nature of medical images and throughly studies, evaluates digital image watermarking algorithms, and based on literature review develops a new watermarking algorithm for medical image as an effort to make watermarking scheme more attack-resistant. In this study, the color image is chosen as cover image and decomposed into R, G, and B color channels, then DWT watermarking algorithm is applied on R matrix, which consists of R channel, DCT is applied on G channel, last channel B is processed with LSB watermarking algorithm. After reading the watermark image, which is a medical image, Arnold Scrambling is used to jumble pixels of watermark image in order to provide another level of security to the whole watermarking scheme. The performance of proposed watermark algorithm is evaluated and analysed using widely accepted Normalized Correlation and Peak Signal to Noise Ratio. The experimental results show that imperceptibility of proposed watermarking scheme is relatively high, suggesting that the new approach is considered successful in achieving acceptable image quality

An Essay on Economic Values of Akhism

The purpose of this paper is to provide an overview of the Akhism with the special reference to its economic aspects. Akhism was effectively functioning from the end of the Seljuk to the late Ottoman period. Akhism, with some modifications, played an important role in the establishment of an effective economic and social structure, by bringing together socio-economic factors such as ethics, production and trade. Then, Akhism succeeded in creating an effective and reliable network of relationships between citizen and state, rich and poor, producer and consumer and labor and capital. Akhism also established the working and corporate principles based on morality and social justice. Akhiis is an Arabic word which is defined as a "brother" (Akca, 2004, 356). In another source it is stated that this word is derived from Akı which means in Turkish language bravery, heroism and generosity (Bayram, 1991, 131). The brotherhood culture prevalent in Akhism has also been effective in the formation of social order and spreading of tolerance and understanding in the society. Akhism institution and tradition has been influential in economical, financial, social and cultural aspects of life. In the past and even today it has been dominant in organizing craftsmen and artists and in integrating them in a definite system and order.   &nbsp

Evaluating the influence of CEFTA membership on financial integration : an empirical panel data analysis

This investigation elucidates the correlation between membership in a Free Trade Agreement (FTA) and the degree of financial integration among Central European Free Trade Agreement (CEFTA) countries. A particular emphasis is placed on discerning whether CEFTA affiliation enhances financial integration. A comprehensive panel data analysis spanning two decades (2000-2020) is implemented, incorporating cross-sectional and time-series data. The influence of various determinants on financial integration is quantified through an Estimated Generalized Least Squares (EGLS) panel regression model, integrating panel-corrected standard errors. The findings consistently reveal that CEFTA membership bolsters financial integration. Moreover, the study substantiates that control variables such as inflation rate, market size, and corporate tax rate, incorporated in the regression model, significantly contribute to the variance of financial integration at a minimum 5% significance level. Conversely, trade openness demonstrated a positive, albeit statistically insignificant, effect. Empirical evidence suggests that CEFTA affiliation positively impacts financial integration, underscoring the necessity for more profound regional economic amalgamation. The significance of these findings can be observed in two dimensions: the contribution to existing literature on CEFTA region trade integration, and the broader discourse on financial integration. Insight gleaned from these findings recommends that CEFTA members should intensify mutual trade integration and diminish trade barriers to foster comparative advantages.peer-reviewe