Economic cooperation and trade between countries of region is very important as a opening step for entering in big markets like EU-s. All agreements have a huge impact in customs administration for elimination of customs taxes and for facilitation of trade during customs crossing. Trade...

The main aim of the paper is to provide relevant findings on the status of management accounting in Albanian Accounting Practices, based on the direct survey with selected companies and individuals (experts on the field). In our analysis we have used as a benchmark the IFAC statement on...

This paper describes the current economic policies in Albania, particularly in the development of innovative SMEs, identifying the key challenges to promoting innovation in the whole economy - and highlighting specific actions where the private sector has the opportunity and is called upon to...

The article presents issues related to the investment alternatives for the households and the opportunities offers especially to Albanian families by the financial market. The main part of this study consists in developing empirical models, which can explain the behavior of Albanian individuals...

The transition process in Albania, as in other ex-communist countries, stopped the enterprise development. The increasing number of small and medium enterprises is the most promising consequence of the transition process. Several researches in western countries have demonstrated that...

Nowadays e-Learning has been identified to be the future of learning worldwide since the very powerful platform of the Internet has accelerated the speed of communication. Adoption of e-learning has become the latest trend across universities all over the world. Albania is part of a global shift...

In Albania, most businesses are classified as SMEs and their importance in the economy has grown exponentially in recent years. As SMEs comprise the majority of businesses, their taxes are crucial for the state budget. The purpose of this paper is to understand the SMEs' attitude toward tax...