SOCIAL MEDIA AND KOSOVO’S POLITICAL ACTORS

Social media are changing the nature of mass communication, demediating traditional media. They are being used as powerful platforms for the distribution and dissemination of information, activities, promotion of institutions, certain groups of interest of individuals, but also political actors for different purposes.Placing and disseminating information through the opportunities offered by social media enables the mobilization of a wider audience in new ways and ways. Politicians are exploiting these opportunities provided by social networks, without having to put information through journalists or traditional media. There are two theories in the literature regarding the use of social networks, optimistic and pessimistic theory. According to optimistic theory, social networks provide opportunities to compete for power. Theorists of this theory of using social media think that in the digital age, we are witnessing the transformation of information and the audience that uses them. According to them, the global success of social media has made it possible for everyone to connect directly to his audience through the platforms offered. With the use of these platforms, politicians gain attention and at the same time build a symmetrical or asymmetric relationship with their followers.Pessimistic theory, however, blames the social media for the use of false promise, and a pseudo-modernization of modern society. Studies believe that involvement in social networks and political actors at the same time implies a greater engagement of the audience that absorbs the information disclosed and affects the democratization of political competition. This paper aims to analyze the use of social networks as a means of information dissemination by Kosovar political actors and the content of the information being disclosed.The paper analyzes the posts of three key Kosovar politicians, Prime Minister Ramush Haradinaj, President Hashim Thaçi and Kosovo Assembly Speaker Kadri Veseli in their profiles on Facebook and Twitter social networks during a one-month monitoring period during May 2019

CONCEPTUAL ANALYSIS OF THE GEOGRAPHY TRAINING OF THE COUNTRIES IN THE BULGARIAN SCHOOL

This article explores geography training for the countries in high school, first high school and second high school stage. Content - analysis, conceptual and situational analysis, place and themes, meaning and role, goals and expected results, vertical relationships and activities, number of school hours and new concepts, geographical algorithm for characterization of the country and principles of study, and other methodologies - didactic segments, have been tracked.Didactic models of country training in compulsory and profiled preparation have been made up. Network dependencies and intra-disciplinary synthesis between the studied countries, typical representatives of the region between primary and secondary education for compulsory and profiled preparation, are revealed.Country training covers grades V, VI, VII, IX, X and XI in compulsory and profiled preparation.The educational reform in Bulgaria since 2016 has enacted in geography and economics curricula in all classes of compulsory preparation, with the article focusing on the connection and integration between compulsory and profiled geography preparation of the countries. The processes of expanding, upgrading and deepening the educational content for geography training of the countries by classes, stages and degrees of education are explored.Contemporary trends in the development of geographical science are reflected in the curricula content of profiled geography and economics preparation.Country geography training and territorial differentiation by region in the world are part of modular training 4.The curricula regulates the countries of study by applying the traditional geographical algorithm to characterize a country: geographical location and borders; geopolitical influence in the region and the world; natural resource potential; geo - demographic processes; urban development and urbanization; economic development.Characterization of selected countries in the region is constructed regionally - territorial and typological principle in XI class: Northern Europe (Sweden), Western Europe (United Kingdom), Southern Europe (Spain), Central Europe (Poland), Eastern Europe (Ukraine), Central Asia (Kazakhstan), Far East (Indonesia), Middle East (Iran), Middle East (Israel). Profile training in XI grade promotes the development of students' abilities to reason, discuss, comment and evaluate different ideas and concepts independently, which extends the geographical culture of understanding and reasonable activity in the geographical space.The geography and economics training of the profiled preparation are set out the current and contemporary trends of geographical development - regionalization, ecologization, economization, technology, socialization.The curricula determines the training in regional geography, focusing on the formation of students' skills for: expressing critical thinking, analyzing information from different sources, developing a scientific thesis, choosing contemporary behaviors and exhibiting active citizenship, discussing the basic intra-regional problems, mapping of sub-regions, analyzing information from different sources, developing a scientific question or solving a geographic case.

LEFT REALISM CRIMINOLOGY: BASIS AND PERSPECTIVES

Left realism emerges in the early 1980s as a separate department, or direction within the neo-Marxist critical criminology. It results from dissatisfaction and certain criticisms of the foundations on which critical criminology is built, which left realists call left idealism. Namely, they are called realists because, in their view, crime should be considered in its reality, and the causes that led to criminal behavior should be seriously looked at, which means that leftist realists focus on already experienced realities. Hence, the issues of interest to left realists are the problems faced by certain groups regarding their age, class, sex, race and place of residence. They have some similarities with structural subcultural theories, arguing that crime is a form of subcultural adaptation to lived problems and realities. The basis is that due to material constraints and circumstances, the required cultural goals and aspirations cannot be achieved by legally disposable means. The central postulate of left realism is to reflect the reality of crime, in its origin, nature and influence. This means that crime cannot be romanticized or it cannot be explained as a product of the offender's pathology or other personal characteristics. Real problems related to the crime need to be considered and resolved. In this respect, the issues of left realism are the problems that citizens face, the relationship between the victim and the perpetrator, the geographical distribution of crime, as well as the prevalence of crime in certain social areas and sectors of the community. They are particularly concerned about ignoring the crime that is taking place on the streets by truly disadvantaged and marginalized citizens, as well as the crime that takes place behind closed doors, particularly in the family. So, the perspectives of the left realists are that street crime is a serious problem for the working class, working class crime is primarily committed against other working class members, relative poverty feeds the dissatisfaction and that dissatisfaction, in the absence of political solutions creates crime, and crime can be reduced by implementing practical social policies.On the basis of what has been stated, in this paper we will elaborate the critiques of critical criminology stated by the proponents of Left Realism , a Square of crime that offers appropriate solutions for criminal and social response to crime and perspectives of left realism that predominantly rely on community-based policies.

ACCOUNTING BUSINESS ANALYSIS IN A BALANCED INDICATOR SYSTEM

The article proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Accounting business analysis is a specialized function of management, science and business metrics. Proposals have been made for improving the business accounting analysis in horizontal (scheduling), vertical (points of responsibility) and integral aspects. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated.The article presents D. Norton and R. Kaplan's "Balanced Scorecard Analysis" system, incorporating financial and non-financial indicators from four baseline perspectives. The balanced scorecard is open to be upgraded and modified according to the specifics and features of the business organisation. The Balanced Scorecard model provides opportunities for a complex business and accounting analysis of the entities.. The possibilities for integrating the accounting business analysis of the enterprise into a balanced scorecard were explored. A concentric “Accounting Business Analysis in a Balanced Scorecard” model with market positioning (SWOT), Z-Score Analysis and competitiveness analysis are presented.This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems. Models of strategic maps with KPI indicators are presented, characterizing the activity at a corporate and intercompany level and by functional points of responsibility.

EARNINGS MANAGEMENT AS A MANIPULATIVE FORM OF FINANCIAL REPORTING

The financial statements, as the end product of the accounting information system, are a structural account of the financial position and financial success of an entity's business over a period. Earnings or net profit indicates an important position in the financial statements and is considered as a measure of a company’s success. Earnings management comes from the accounting skills that executives and business owners use when making business decisions. The Generally Accepted Accounting Principles set out in International Accounting Standards (hereinafter IAS) and International Financial Reporting Standards (hereinafter referred to as IFRS) generally give the owner or manager the choice between several accounting methods within the various stages of the accounting process. One of these methods is creative accounting, which is often correlated with the manipulation of financial statements. Creativity in accounting is known to be legal and to stay within the legal framework, but it is often the case that, with its creativity, it is beyond its boundaries. The way managers exercise this discretion is very important to the quality and objectivity of financial reporting.The tendency of the owners, and then the managers, to show the performance of the company better than they really are, is certainly not new. The reason that in the world from the beginning of the 2000s to the present day, both by the scientific and professional public and by the regulatory bodies in charge of financial reporting, particular attention is paid to this problem are the major political and economic scandals caused by the inaccurate presentation of financial statements. It is considered that manipulative accounting practices are applied in the preparation of financial statements when the application of accounting principles is made with the intention of achieving the desired objective, such as, for example, generating greater profit regardless of whether the procedures selected are in accordance with international and local prescribed rules.The prevalence of manipulation of financial statements depends on the situation in the environment, the quality of the normative basis of financial reporting, the quality of management and the ability of accountants to comply with professional and ethical standards. The environment implies the general economic situation, the existence or absence of appropriate legislation, including its implementation, as well as the relation to tax liabilities.The result of the original empirical research is presented in this paper. The research was conducted in the form of a case study of a domestic business entity (the Republic of Serbia), whose main activity is trade in sports and fashion products. The financial analysis was performed using the Beneish model, which was derived from the official financial statements of the companies, collected from publicly available databases (Balance Sheet and Income Statement 2016-2018) as the basic information base in order to discover the degree of possible manipulation of their own earning capacity. This model has become particularly popular since the Beneish M-scoring model revealed the manipulation of the financial results of the US company Enron, which went bankrupt in 2001.

THE GREEN IDEA IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF TOURISM

Alternative forms of tourism are increasingly recognized as key to sustainable development. The reasons for this are that, contrary to mass tourism with its negative impact on the visited areas, alternative tourism causes a form of balanced growth, in harmony with the environment and in socio-cultural terms. The development of tourism in a sustainable way is relatedto the implementation of an innovative strategy by touristic organizations. The advantage of tourist resources is that they can be reused without compromising their quality, provided, however, that no actions are taken to destroy or change them irrevocably. The biggest guidance for strengthening tourism is the ability of managers to formulate a strategy for achieving competitive advantage for their organizations. The goals of sustainable touristic development are economic viability, local prosperity, quality of employment, social equality, visitor satisfaction, local control, social well-being, cultural wealth, physical integrity, biodiversity, efficient use of resources, cleanliness of the environment. In this respect, the cluster model of organization and coordination of tourism activity is a prerequisite for economic and social efficiency, especially for the development of touristic destinations in local settlements and resorts, in combination with various public authorities and especially between private companies and enterprises.Whatever the environment of the region, care must be taken to preserve it for future generations. Today's world is very dynamic and change is intangible. The purpose of adaptation is not to destroy the principles of sustainability. If they, as well as the adoption of adequate policies, remain unused, then tourism tourism will be to the detriment of the environment.

NE BIS IN IDEM PRINCIPLE IN THE CRIMINAL LEGISLATION OF BOSNIA AND HERZEGOVINA AND COURTS’ JURISPRUDENCE

The paper is dedicated to ne bis in idem principle, which is a fundamental human right safeguarded by Protocol No. 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms. This principle is sometimes also referred to as double jeopardy.The principle implies that no one shall be liable to be tried or punished again in criminal proceedings under the jurisdiction of the same State for an offence for which s/he has already been finally convicted or acquitted (internal ne bis in idem principle), and that in some other State or before the International Court (ne bis in idem principle in respect of the relations between the states or the State and the International Court) the procedure may not be conducted if the person has already been sentenced or acquitted. The identity of the indictable act (idem), the other component of this principle, is more complex and more difficult to be determined than the first one (ne bis).The objective of this principle is to secure the legal certainty of citizens who must be liberated of uncertainty or fear that they would be tried again for the same criminal offence that has already been decided by a final and binding decision. This principle is specific for the accusative and modern system of criminal procedure but not for the investigative criminal procedure, where the possibility for the bindingly finalised criminal procedure to be repeated on the basis of same evidence and regarding the same criminal issue existed. In its legal nature, a circumstance that the proceedings are pending on the same criminal offence against the same accused, represents a negative procedural presumption and, therefore, an obstacle for the further course of proceedings, i.e. it represents the procedural obstacle which prevents an initiation of new criminal procedure for the same criminal case in which the final and binding condemning or acquitting judgement has been passed (exceptio rei iudicatae).The right not to be liable to be tried or punished again for an offence for which s/he has already been finally convicted or acquitted is provided for, primarily, by the International Documents (Article 14, paragraph 7 of the International Covenant on Civil and Political Rights and Article 4 of Protocol No. 7 to the European Convention for the Protection of Human Rights and Fundamental Freedoms). The International framework has also been given to ne bis in idem principle through three Conventions adopted by the Council of Europe and those are the European Convention on Extradition and Additional Protocols thereto, the European Convention on the Transfer of Proceedings in Criminal Matters, and the European Convention on the International Validity of Criminal Judgments.Ne bis in idem principle is traditionally associated with the right to a fair trial under Article 6 of the European Convention for the Protection of Human Rights and Fundamental Freedoms. Likewise, no derogation from Article 4 of Protocol No. 7 shall be made under Article 15 of the Convention at the time of war or other state of emergency which is threatening the survival of the nation (Article 4, paragraph 3 of Protocol No. 7). Thereby it is categorised as the irrevocable conventional right together with the right to life, prohibition of torture, prohibition of slavery, and the legality principle. Similarly, ne bis in idem principle does not apply in the case of the renewed trials by the International criminal courts where the first trial was conducted in some State, while the principle is applicable in the reversed situation. The International Criminal Tribunal for Former Yugoslavia could have conducted a trial even if a person had already been adjudicated in some State, in the cases provided for by its Statute and in the interest of justice.

PEDAGOGICAL VIEWS - MANAGEMENT OF CLASS, COMPETENT APPROACH

The term "classroom management." Appears in Jossos Kounin's book, "Discipline and Group Management in Classroom." Jaasbs Kunin is an educational theoretician who focuses on the ability of the teacher to influence student behavior and instruction / management instructions. So he tries to integrate learning with classroom management. Prior to this, the US focused on the role of the teacher as a translator of knowledge and skills. Different studies have developed classroom management theories, which are based on the teacher's ability to organize and plan their activity and students, using the activity and high levels of student participation in learning. Classroom management is a collection of skills and techniques that teachers use to keep students organized, systematically methodical and tidy, focused, attentive, and academically productive during class. When classroom management strategies are implemented effectively, teachers can minimize disruptive behavior that impedes learning and other activities while increasing their effectiveness. Generally speaking, effective teachers tend to show strong skills in classroom management, while the hallmark of inexperienced or less effective teachers is the chaotic classroom.

USING ELECTRONIC TEXTBOOKS IN PRIMARY EDUCATION: STUDENTS-PROSPECTIVE PRIMARY TEACHERS' VIEWS

Bulgaria is now in а process of major changes and reforms in the field of education that involve the implementation of various strategies and regulations. Updating the curricula for school and preschool education has led to the development of new textbooks and teaching aids. Primary and middle school textbooks sets for all subjects were replaced with new ones complemented by their compulsory electronic versions. These e-versions are not only covering the topics and content of the printed versions of the textbooks, but include additional e-resources. Some research of the new textbooks contents has already been done by authors such as Kirova (Kirova, 2018; Kирова, 2018). She compares different components of the curriculum content and the way they are developed in the mathematics textbooks, but the components of the adjunct electronic textbooks (e-textbooks) are not yet analysed. Their examination is necessary for teachers’ practice as well as for the preparation of prospective primary teachers for using e-textbooks in the classroom. No special training for working with e-textbooks is provided in prospective teachers’ current university preparation. However, digital competence is one of the key competences which are developed in primary education programs in Faculty of Educational Studies and the Arts (FESA), Sofia University, Bulgaria. Although it is generally acknowledged that students use digital devices very often and their skills are sufficient for blended learning (Цанев, 2018), yet it is not clear if students’ digital competencies are sufficient for using e-textbooks. Furthermore, there is a gap in the literature about students’ views and attitudes towards working with e-textbooks. Along with their competencies, students’ attitudes are important for successful implementation of e-textbooks in their teaching. Therefore, Sofia University Scientific Research Fund funded project №80-10-170/2019 "Practical aspects of students-prospective primary teachers’ preparation for working with electronic resources" whose main objectives include exploration of the views, preparation and readiness of students-prospective primary teachers about the usage of e-textbooks in primary education. As a part of the project, this study analyses students’ views in terms of necessity of using e-textbooks, their benefits and the requirements that e-textbooks have to meet in order to be used effectively in primary education.Data include an online survey which was conducted during the summer term of academic year 2018-2019 and was completed by 166 students-prospective primary teachers from bachelor and master degree programs at FESA (SU), Bulgaria. The results revealed that the surveyed students generally have positive views about the usage of e-textbooks in education and are well aware of their advantages. They recognized their potential to better visualise learning content and save teachers time. The content that e-textbooks should include and the requirements that e-textbooks have to meet in order to be effectively used in the classroom are also discussed in the paper.