European Part Of Country Research Articles

Jamal Mahjoub’s The Fugitives and Hala Alyan’s The Arsonists’ City: A Panoramic View of the Occident

Contemporary Anglophone diasporic Arab writers have initiated an “Occidentalist discourse” through which they depict a complete image of the Occident. Their narratives are not meant to distort or misrepresent the “other”, but to provide the reader with nuanced accounts about what an Arab immigrant/ refugee may experience in the “West”. These narratives are deemed consistent because contemporary Anglophone diasporic Arab writers have become part of their host countries’ sociocultural tapestry since they are, in most cases, part of European countries’ population. By applying Zahia Salhi’s definition of Occidentalism to Arab-British novelist Jamal Mahjoub’s The Fugitives (2021) and Arab-American novelist Hala Alyan’s The Arsonists’ City (2021), this paper aims to illustrate how both writers paint a three-dimensional panoramic picture of the Occident by exploring triumphant as well as depressing journeys of Arab individuals in America. This study is also an attempt to demonstrate, by using these two novels as examples, that Occidentalism cannot be defined as “Orientalism in reverse” since Occidentalist literature, as Salhi proposes, represents Western life and culture with a great sense of impartiality.

Financial and Fiscal Reporting, the Effect on the Financial Statements: The Case of Vlora

Understanding and analyzing accounting and fiscal reporting practices is by no means simple, as they are characterized by complexity and ongoing dynamics. The relationship between accounting and fiscal reporting and the correlation that exists between them is one of the most debated and analyzed phenomena worldwide. It is an early relationship that has evolved over time and has often been accompanied by discussions about its convergence and divergence. The fiscal system has also undergone numerous changes, which has given its impact on the reporting of economic entities. These changes are an integral part of the process of reforming the fiscal system, which has faced many challenges, which definitely require high efficiency and effectiveness, led by the aspiration to be as close as possible to European standards. Often these changes in the fiscal system have not provided scope or do not converge with the accounting rules, which have served as the beginning of the creation of dual models of accounting and fiscal reporting. In this paper, both primary and secondary data were used. Primary research was based on quantitative research through the distribution of questionnaires and qualitative research through interviews with financial experts of entities and tax administration officials. On the other hand, economic development and the intention to be part of European countries, has brought the need for global integration of the capital market. Global investors are interested in cross-border financial reporting, making it a necessity to implement International Accounting Standards and adapt them to the spaces created by our country. The information needs of global investors have forced accounting professionals and institutes to work for harmonization. The result of the work is the construction and testing of an important conceptual model that dictates the potential factors of creating differences in reporting, as a result of dual reporting models. Therefore, there has long been a need for companies around the world to communicate using a common accounting language. Country-specific principles are so diverse that the aspiration for an integrated global capital market can only be fulfilled through a uniform financial reporting code.

DEVELOPMENT OF MICROSPORIDIOLOGY IN RUSSIA

The study of microsporidia and microsporidioses of wild animals in Russia has been initiated in the 60-s of the past century. In the European part of country, microsporidia, infecting agricultural insect pests (All-Russian Institute of Plant Protection), freshwater arthropods and fishes (State Research Institute of Lake and River Fisheries) and the blood-sucking insects such as horseflies (Biology Institute, Karelian Scientific Center) were studied. In the Western Siberia, microsporidia of blood-sucking mosquitoes were studied (Tomsk University). As a result, by 2000, as many as 118 species and 47 genera of microsporidia were found, including 20 taxa new to science, from 100 animal species. Currently, descriptions of new taxa and taxonomic revision of the previously described taxa are performed using the molecular phylogenetic analysis. The novel data on speciation of microsporidia have been obtained, and the coevolution of parasites and their host insects have been confirmed for microsporidia of blood-sucking mosquitoes. During the study of the structure and physiology of microsporidia, it has been demonstrated, that the secretory proteins of microsporidia migrate into the nucleus of the host cell; the factors of parasites suppressing host cell apoptosis and the presence of specific organelles related to the energy metabolism have been revealed; the mitosomes have been found in the spores and not the prespore stages of microsporidia. The role of the Golgi complex in the formation of the extrusion apparatus, as well as the absence of the vesicular secretory transport in microsporidia, has been shown for the first time. For the first time in Russia, cases of microsporidia infection in HIV-infected patients have been identified. Currently, attention is paid to the development of a new universal taxonomic system of microsporidia combining molecular characteristics with a description of the structural and developmental features of each taxon of the parasites. Microsporidia possess many remarkable structural and functional differences from any other organisms thus substantiating an independent field of biological research: “microsporidiology”.

AFLP analysis of Russian Alternaria tenuissima populations from wheat kernels and other hosts

Alternaria tenuissima is a common pathogen on a number of plants described in several geographic regions of the world. Genetic variation within and between Russian Far East, North West and Caucasus populations of A. tenuissima from wheat was examined. In addition, genetic differences between isolates from various hosts were estimated. In total, 101 isolates of A. tenuissima were studied using amplified fragment length polymorphism (AFLP) with four primer combinations. Wright’s fixation index (F st), gene flow (N m) and gene diversity (H s) were calculated. AFLP banding patterns indicated significant genetic distance and at the same time a low level of gene flow between the Far East and the two other groups of isolates originating from the European part of country. The degree of similarity between the North West and Caucasus populations was very high, as was the migration rate. Isolates analysed by UPGMA-based cluster analysis were grouped according to location of origin but irrespective of plant host. Based on the F st value, the group of isolates originating from wheat and barley were not found to differ significantly from each other.