<rdf:RDF xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" xmlns:dcterms="http://purl.org/dc/terms/">
<rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/292">
    <dcterms:title><![CDATA[TAX EVASION IN ALBANIAN ECONOMY AFTER ’90]]></dcterms:title>
    <dcterms:abstract><![CDATA[Abstract: Albanian economy has gone through some difficult processes during different  periods. For 45 years, it was a centrally planned economy, because of the dictatorial  system. Albanian economy suffered a defeat during its adoption from centralized  economy to a liberal economy. The main difficulty was the concentration of the  Albanian economy in the cooperative system. In this type of system, all properties were  owned by the state, there was no right of privatization. After ‘90 the identity of properties  was returned. The banking sector, as one of the most important sectors of economy,  was not having an appropriate development. Not only inflation would be the problem  of the economy, but also the loss of trust for the deposit of money in the second level  banks that could be opened, which would lead to the failure of the financial sector.  An important factor which characterize the economy is the informality. This article  seeks to explain the factors that influenced informality in economy, in specific, tax  evasion. Tax evasion is an illegal action as it constitutes a deed where the person is  breaching the provisions found in the Tax Procedures Law and Penal Code. This paper  shall discuss such provisions in the Albanian legislation.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2016]]></dcterms:date>
    <dcterms:extent><![CDATA[3337]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/1711">
    <dcterms:title><![CDATA[Tax Policy within Fiscal Policies: Evaluation of Tax  Measures Taken Against Economic Crises]]></dcterms:title>
    <dcterms:abstract><![CDATA[Through the history the countries have been examined by economic crises all over  the world. After the Great Depression of 1929, the beginning of which is named as  ‘’ Black Tuesday ‘’, we again experienced a new world-wide crisis that broke out in  the United States in 2008. When it comes to explaining the economic crisis, it is  simply a sudden and unexpected downturn in the economy of a country.  Primarily, The United States, and then the all countries in the world have been  severely influenced by the negative effects of this crisis. With the Great Depression  in the United States, it was obvious that ‘’ Market Economy ‘’ that maintained by  classical economists couldn’t be competent by itself alone. In that period,  Keynesian economists which emphasized the ’’ State Intervention’’ emerged  against their classical counterparts. According to Keynesians, ‘’ State Intervention ‘’  is so essential in depression eras. Governments can interfere with ongoing period  of depression in two different ways. These are monetary policies and fiscal policies.  If a decisive struggle and respond to the crisis are desired, both of these policies  must be enforced simultaneously. On the other hand, governments are more  efficient to use fiscal policies in comparison with monetary policies, in an effort to  control the economy at that cyclical period. However, it is known that fiscal policies  have their own instruments which may be listed as tax policy, spending policy and  budget policy. Tax policy is the most effective way of all fiscal policies in stages of  recession. As one of the main purposes of fiscal policy is to sustain economic  stability, tax policies are often used to achieve the mentioned purpose.  Hence, this study focuses on the tax measures taken by the governments to deal  with the economic crises by giving inner examination of some countries severely hit  by the recent global crisis. Overall, the study will elaborate the significance and the  impact level of tax policies in crises periods.  Keywords: Economic Crisis, Cyclical periods, Fiscal Policy, Tax Policy.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2013-05-10]]></dcterms:date>
    <dcterms:extent><![CDATA[1642]]></dcterms:extent>
    <dcterms:identifier><![CDATA[ISSN 2303-4564     ]]></dcterms:identifier>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3245">
    <dcterms:title><![CDATA[Tax-House Unit System and the Collection of Ottoman Extra-Ordinary  Taxes, c. 1600-1700]]></dcterms:title>
    <dcterms:abstract><![CDATA[Empire-wide historical developments of the early modern period have long been  interesting subjects of discussion among historians and various attempts have been made to  explain both the nature and the reasons for the developments which occurred in the Ottoman  Empire at the turn of the seventeenth century. The importance for the central government to  maintain a regular and adequate tax revenue was crucial. This paper will examine the tax-unit  system as well as the collection of the extra-ordinary levies in the Ottoman Empire for the  period 1600s to 1700.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009-06]]></dcterms:date>
    <dcterms:extent><![CDATA[290]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3288">
    <dcterms:title><![CDATA[Taxation Role in Sustainable Development]]></dcterms:title>
    <dcterms:abstract><![CDATA[The concept of sustainable development is about ensuring that the costs of  onegeneration’s activities do not compromise the opportunities of future generations. It  stresses the long term compatibility of the economic, social and environmental dimensions of  human well-being. There are tax aspects of various significances in these four dimensions,  some of which are under the primary responsibility of developing countries. These are;  (a) Providing a fiscal environment that is favourable to Foreign Direct Investment and  international trade in developing countries,  (b) At the international level, cooperation between developed and developing countries to  ensure that developing countries get a fair allocation of tax base in relation to the Foreign  Direct Investment they attract,  (c) Helping developing countries to develop efficient and fair tax policies and tax collection  mechanisms that allow their governments to effectively fund sustainable policy measures in  the economic, social and environmental fields, and  (d) At the international level and in particular in investors’ home countries, involving civil  society by encouraging taxpayers and in particular MNEs(Multinational Enterprises) to  behave in a responsible way when managing their taxes.  The key challenge for  for countries especially for developing countries is to establish a  strong policy and institutional framework that will help developing countries to attract  increased trade and investment and to ensure that these flows benefit their societies and  promote sustainable forms of development.   The most important features for a tax system in terms of sustainability would be:  transparency in administrative decisions;  stability of tax rules / reasonable certainty for taxpayers; and  availability of fair jurisdictional recourses.  This paper aims to investigate tax and tax system role on the sustainable development.  Finally gives some detailed example for developing and developed countries]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009-06]]></dcterms:date>
    <dcterms:extent><![CDATA[176]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3399">
    <dcterms:title><![CDATA[Teacher Attitudes in Mixed Ability Classes]]></dcterms:title>
    <dcterms:abstract><![CDATA[The purpose of this study is to tap the problems in the mixed ability classrooms, and  comment on what the reactions of English teachers towards them should be. Having students who  exhibit a wide range of English language ability in the same class often leads to serious  pedagogical problems mostly because they are not well-motivated. Besides this, such kinds of  students sometimes cause discipline problems, which not only spoils the teaching atmosphere, but  also sometimes prevents teaching and learning activities in the curriculum. As for solutions we,  teachers, generally act in different ways; some take it easy, while some take it very seriously.  Actually, experienced teachers mostly deal with the above mentioned problem intuitively;  however, the topic is crucial enough to examine academically. All in all, this paper will suggest  and remind us of some practical and significant solutions to the problems regarding mixed ability  classes. ]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009-06]]></dcterms:date>
    <dcterms:extent><![CDATA[311]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3221">
    <dcterms:title><![CDATA[Teacher Effect on the Level of Test Anxiety among Young EFL Learners  ]]></dcterms:title>
    <dcterms:abstract><![CDATA[Related literature indicates that teachers and tests are strong sources of test anxiety        among adult language learners while there exists a serious lack of research on the relationship  between teachers and test anxiety in terms of young learners. Thus, this study aims to  investigate the teacher effect on the level of test anxiety among young English as foreign  language learners as the findings of the previous studies indicate that teachers and tests are  strong sources of language anxiety. The sample group of the study consisted of 477 young  EFL learners from five primary schools. In order to collect data, a background questionnaire  and the TAS were used to assess learners’ attitudes towards teachers and their test anxiety  levels. The collected data were used to provide a descriptive and correlational analysis to  address the research question. The results of the study demonstrate that positive attitudes  towards teachers have facilitating effects on test anxiety among children while students  experience some physical and affective problems. In the light of the findings of the research, it  is recommended that language teachers should use effective communication techniques to  ensure moderate levels of test anxiety]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009-06]]></dcterms:date>
    <dcterms:extent><![CDATA[665]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/3222">
    <dcterms:title><![CDATA[Teacher Effect on the Level of Test Anxiety among Young EFL Learners]]></dcterms:title>
    <dcterms:abstract><![CDATA[Related literature indicates that teachers and tests are strong sources of test anxiety   among adult language learners while there exists a serious lack of research on the relationship  between teachers and test anxiety in terms of young learners. Thus, this study aims to investigate  the teacher effect on the level of test anxiety among young English as foreign language learners as  the findings of the previous studies indicate that teachers and tests are strong sources of language  anxiety. The sample group of the study consisted of 477 young EFL learners from five primary  schools. In order to collect data, a background questionnaire and the TAS were used to assess  learners’ attitudes towards teachers and their test anxiety levels. The collected data were used to  provide a descriptive and correlational analysis to address the research question. The results of the  study demonstrate that positive attitudes towards teachers have facilitating effects on test anxiety  among children while students experience some physical and affective problems. In the light of the  findings of the research, it is recommended that language teachers should use effective  communication techniques to ensure moderate levels of test anxiety.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2009-06]]></dcterms:date>
    <dcterms:extent><![CDATA[393]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2971">
    <dcterms:title><![CDATA[Teacher Factor in Foreign Language Education Process  Le Facteur d’Enseignant dans le Processus d’Apprentissage de Langue  Étrangère]]></dcterms:title>
    <dcterms:abstract><![CDATA[When examined carefully the existing problems in the foreign language teaching,  it is seen that teacher factor has been in the first order. On browsed to formation of the  teachers working in the schools of Turkish Minister of Education and in private ones, the  graduated schools of these teachers are very different from each other. In addition to this, outof  branch teachers trying to make the foreign language courses make the situation more  desperate. Moreover, these teachers learning the experience as lecturer in the classrooms by  method of trial and error not only affect negatively the language acquisition of the students  but also decrease their interest on a new language. These facts have been a meaningful  reference to many questions to be replied in the foreign language education. Recently, the  problems in this field and not to teach enough the four language skills to the students make  experts incline on searching new education methods. The researches pointing to the role of  teachers which have been done recently in Turkey in the process of effective foreign language  teaching emphasis the out-of date of the teachers’ teaching methods and the deficiencies of  teachers in terms of linguistic and pedagogic. Moving from the publications related to this  study, in the process of effective foreign language teaching, many advices related to modern  language teachers’ duties have been given.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2010-06]]></dcterms:date>
    <dcterms:extent><![CDATA[375]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/2551">
    <dcterms:title><![CDATA[Teacher Talk Matters in Writing: A Pedagogical Perspective]]></dcterms:title>
    <dcterms:abstract><![CDATA[Teacher talk is an indispensible part of language teaching in an EFL context which is importance and usefulness mainly consists in its management with respect to the context in which it is employed. The current study explores language teacher discourse from a pedagogical or functional perspective in writing classes. The descriptive framework for analyzing the writing teacher talk in this study rested on a generalizable corpus of three different sets of   writing sessions held by two expert writing teachers, totaling roughly 18.5 hours of 15 sessions or 15500 words. The investigation undertaken based on Analysis of Speech units revealed three distinct pedagogical episodes, namely Focal, Remedial and Notional talk. By these three modes writing teachers can orally fulfill their pedagogical purposes of teaching, recovering, and evaluating the linguistic and conceptual structures by either text-directed or non-text directed speech. It was also found out that the text-shared teaching or text-directed teacher talk can bring about more student talk and participation, which are significant to identify then support their learning needs. Finally, the most common episode switches observed in the study  were related to Notional –to Focal, Remedial-to Focal, and Remedial-to- Notional transitions respectively.]]></dcterms:abstract>
    <dcterms:date><![CDATA[2012-05]]></dcterms:date>
    <dcterms:extent><![CDATA[920]]></dcterms:extent>
</rdf:Description><rdf:Description rdf:about="https://omeka.ibu.edu.ba/items/show/374">
    <dcterms:title><![CDATA[TEACHERS AS PATIENCE STONES: A METAPHOR ANALYSIS OF STUDENTS’ CONCEPTUALIZATIONS OF EFL TEACHERS IN TURKEY]]></dcterms:title>
    <dcterms:abstract><![CDATA[With the application of cognitive linguistics to language teaching and learning, metaphor analysis has gained interest among researchers in recent years. This study, which is conducted in an EFL language environment in Turkey, aims to investigate students’ metaphors that underlie their conceptualizations on English language teachers. Participants are students of English (n=83) studying at a university in Turkey during 2014-2015 academic year. Students were first instructed on the concept of metaphor, then they were asked to complete the metaphor elicitation sheet including the prompt “An English teacher is like ... because ...” Data were analyzed both qualitatively and quantitatively. Conceptual Metaphor Theory defined and developed by Lakoff &amp; Johnson (1980), who consider metaphors as mental constructs that shape human thinking about the world and reality, is used as the theoretical background for this study. The linguistic metaphors provided by the participants were first categorized thematically and then examined in parallel with previous studies (Oxford et al., 1998; Saban et al., 2006). Results revealed a variety of underlying conceptualizations that reflect different individual mappings across conceptual domains. The findings yielded new categories, which imply that culture as well as students’ personal experiences might shape their perceptions on language teachers. The study is significant in the sense that it highlights the use of metaphor as an effective cognitive tool to better understand students’ beliefs of their language teachers and their language learning process. In addition, it provides an opportunity for the teachers to have a self-reflection on their roles as language teachers.]]></dcterms:abstract>
    <dcterms:publisher><![CDATA[International Burch University]]></dcterms:publisher>
    <dcterms:date><![CDATA[2015-07]]></dcterms:date>
    <dcterms:extent><![CDATA[2895]]></dcterms:extent>
</rdf:Description></rdf:RDF>