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Armend PUSHKULE, MSc,Kujtesa HAJRULLAI, MScThe Municipality of Struga, City of Struga, Republic of MacedoniaANALIZA KOMPARATIVE E AKTIVITETEVE TË TURIZMIT NË KUADËRTË GATS DHE ORANIZATAVE TJERA NDËRKOMBËTAREAbstraktGATS krijon kornizë multilaterale të rregullave për tregti me shërbime me qëllimliberalizim ekonomik si instrument i promovimit të zhvillimit ekonomik midis partnerëveekonomikë të vendeve të zhvilluara dhe vendeve në zhvillim. Inkuadrimi i sektorit tëshërbimeve në WTO shënoi moment të rëndësishëm në liberalizimin tregtar midisshteteve, tregtia ndërkombëtare me shërbime paraqet një faktor kryesor ekonomik tëekonomive kombëtare veçmas. Pjesë e rëndësishme e GATS janë edhe Turizmi dheShërbimet lidhur me Udhëtimin, turizmi llogaritet si sektor më i liberalizuar dhe mepjesëmarrje prej 25% në tregtinë e përgjithshme botërore me shërbime.Fjalët kyçe: WTO, GATS, turizmi, analizë komparative.COMPARATIVE ANALYSIS OF THE TOURISM ACTIVITIES IN GATS ANDOTHER INTERNATIONAL ORGANIZATIONSAbstractGATS creates a multilateral framework of rules for trade in services for achievingeconomic liberalization as an instrument of promoting economic development among38
economic partners of the developed and developing countries. The involvement of theservices sector i WTO marked a milestone in the trade liberalization between countries,international trade in services represents a key economic factor of national economiesseparately. Important part of GATS are Tourim and Travel-Related Services, tourism isconsidered as the most liberalized sector with a share of 25% in the total of trade inservices in the world.Key words: WTO, GATS, tourism, comparative analysis.Fatmir MEHMETIAudit Company ”ETIKA”e-mail:fatmir_mehmeti@yahoo.comROLE OF AUDIT AND PERFORMANCE SETTING IN ENTERPRISEFINANCIAL REPORTINGAbstractAudit is a process of verification of contentions of management over financial statements.The role of audit has an impact in increasing the quality of financial reports; it alsoinfluences directly the improvement of performance of the company and the modern andessential understanding of determining the quality, from the viewpoint of diversity andcharacteristics and multitude of claims made by users of financial reports.Lack of transparency in companies' financial statements led to the financial crisis.Continuous monitoring is a process that must be evaluated by the internal auditor, inorder to monitor whether management is acting on the basis of business policies,procedures and processes, namely whether it is operating effectively. Audit of financialstatements increases the quality of financial statements where these audit statementsrecommendations are always drawn up in conformity with international standards forfinancial reporting. Even though we lack of legal infrastructure for financial reporting,audit is playing an important role in the consolidation of financial statements inconformity with international standards. Non-presentation of financial statements based39
Page 1 and 2: KOLEGJI UNIVERSITAR “PJETËR BUDI
Page 3 and 4: Prishtinë24 Maj, 2013PËRMBAJTJA:1
Page 5 and 6: 41. Arsim Gjinovci - Trendet në me
Page 7 and 8: Prof. Vjollca KARAPICI Ph.DUniversi
Page 9 and 10: Disa nga pikat qe do zhvillohen ne
Page 11 and 12: should be pointed out the separatio
Page 13 and 14: Kosova me miratimin e Strategjisë
Page 15 and 16: Kolegji Universitar “Pjeter Budi
Page 18 and 19: The empowerment of the regional coo
Page 20 and 21: Ph.D OriolaTheodhoriMarketing-Touri
Page 22 and 23: Fjalë kyçe: Turizmi, determinante
Page 24 and 25: Dr.(PhD). Ecc. Ismail MEHMETIDogana
Page 26 and 27: Ndërsa në ditët e sotme përveq
Page 28 and 29: Pa sistemin e shpedicionit ndërkom
Page 30 and 31: Më 12 dhjetore 2008, Qeveria e Rep
Page 32 and 33: Ph.D Vera KARADJOVA, Assistant Prof
Page 34 and 35: Doc. Dr. Zija ZIMERIKolegji Univers
Page 36 and 37: Agron THAQI (PhD cand), UET Tiranë
Page 40 and 41: on International Financial Reportin
Page 42 and 43: Qëllimi i këtij punimi është qe
Page 44 and 45: The goal of this research is to ela
Page 46 and 47: AbstraktRrethina e Tetovës me buku
Page 48 and 49: Rezart DIBRA, Phd Candidate Europea
Page 50 and 51: Key words: human resources, managem
Page 52 and 53: Key words: innovation, technology,
Page 54 and 55: Ph.D Vera KARADJOVA, Assistant Prof
Page 56 and 57: So through this research we intend
Page 58 and 59: Ndryshimet në fund të shekullit t
Page 60 and 61: Universiteti Europian i Tiranës.MB
Page 62 and 63: Dr. sc. Bedri MILLAKUMTI-Divizioni
Page 64 and 65: sponsorizimin e brendit .Produkti m

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