Suchergebnisse

학위논문(석사)--서울대학교 대학원 :행정대학원 행정학과(행정학전공),2019. 8. 이수영. ; Culture and arts policy is national policy action to improve the quality of life by promoting cultural and art activities of the people. In most countries, support for arts and culture has become a universal policy. The government regards art as public goods, corrects market failure (Baumol;2012), and supports arts to promote the social benefits of art. Also, many governments have included not only artistic activities but also various cultural activities enjoyed by the people in their daily life within the scope of culture and arts policies. However, as the government's budget for the art has grown, there have been many debates and confrontation concerning government arts funding. Arts advocates say the arts programs can benefit communities both regarding individual enrichment and as a tool for driving economic development. In contrast, the critics insist government arts funding using tax can threaten the autonomy and creativity of arts. These days, the Ministry of Culture, Sports, and Tourism (MCST) in Korea have funded a lot of culture and arts projects. MCST's budget is approximately $5.28 billion won in 2019, and the ministry awarded the budget to local governments and art organizations. In 2005, MCST changed the Culture and Arts Agency into the Arts Council Korea. This change was the effort to ensure the autonomy of art based on the arm's length principle. The Arts Council Korea comprises nationally and internationally renowned artists, distinguished scholars, and arts patrons appointed by the President like National Endowment for the Arts (NEA). The council, not MCST, reviews and makes recommendations for art funding. However, Korean artists and art organizations highly depend on central government support. So, Park Geun-Hye administration made a 'blacklist' and exclude artists from government funding. As a result, the government's budget support caused a negative impact on the autonomy of the Korean Arts. Therefore, many people insist that Korean culture and arts policy need to be changed from the central government-driven to the private sector-led. Also, the "arm's length principle" that supports art but does not intervene art is also becoming more important in Korea. Reflecting this, the primary goal of MCST in 2018 is 'Innovation in Cultural Administration.' The ministry tries to coordinate their role in art funding and find new ways to encourage the autonomy of arts organizations. Even if there is a problem with the government-centered support, transferring authority to related organizations and private sectors cannot be the only solution. This study will analyze how the policy implementation makes a difference in policy performance such as the satisfaction of the people and the achievement of the policy goal. This research will compare the successful case with failure case; Travel week and Art education. My hypothesis is the more central government share their authority with local government, public agency and the private sector in the policy implementation, the higher policy performance they can get. The first major finding was that the fact that the central government has a higher authority in culture and arts policies does not mean low policy performance. As shown in the case of travel week, even if the Ministry of Culture, Sports and Tourism had more authority in implementing policies in legal, organizational and budgetary aspects, policy performance was so high. In contrast, in the case of arts education, MCST transferred legal and organizational authority to ARTE and the regional centers. Also, the second major finding was that when the central government gives authority to local governments or public institutions in culture and arts policies, the hypothesis that policy performance will be high does not apply to arts education. This study has identified that even if decentralized, policy performance cannot be higher when the accredited institutions have failed to manage policy performance properly. Above all, arts education shows that even if the central government, local government, and public institutions share their roles and cooperate, policy performance cannot be high if this division of roles is not efficient. In conclusion, the hypothesis presented at the beginning of the study does not apply to travel weeks and art education. The findings of this study will suggest art policy implementation that can guarantee the autonomy of arts and the accountability of policy. These findings will contribute in several ways to our understanding of government art funding and provide an implication for how government supports the arts. ; 문화예술 정책이란, "국민의 문화예술활동을 진작시켜 삶의 질을 향상시키기 위한 국가 차원의 정책적 행위"이다. 대부분의 국가에서 문화예술에 대한 지원은 보편적인 정책이 되었다. 예술을 공공재로 보고 시장실패(Baumol)를 교정하고, 예술로 인한 사회적 편익 때문에 국가는 예술에 대해 지원을 한다. 또한 예술행위만이 아니라 국민이 일상에서 향유하는 다양한 문화활동도 문화예술정책의 범위 안에 포함되고 있다. 그러나 문화예술에 대한 중앙정부의 지원의 양과 범위가 확대되면서 정부 지원의 사회적 편익, 또는 지원의 경제적 파급효과와 관련된 갈등이 나타나고 있다. 특히 정부의 조세를 활용한 문화예술 활동이 문화예술의 창조성을 침해한다는 비판이 있다. 현재 한국의 문화예술정책의 정책 추진체계에서는 다수의 문화예술사업이 중앙정부를 통해 예산이 편성되고, 지자체, 문화예술 유관기관, 민간단체로 예산이 전달되고 있다. 정부는 2005년 문화예술진흥원에서 문화예술위원회로 문화예술정책 추진체계를 바꾸면서, '팔길이의 원칙'을 기반으로 한 예술 지원의 자율성을 확보하고자 하였다. 그러나 한국 문화예술의 중앙정부에 대한 의존도는 높았다. 그 결과, '블랙리스트'라는 정부의 예산 지원이 민간의 자율성을 침해한 사건이 발생하였다. 따라서 문화예술정책은 국가주도형에서 민간주도형으로 변화할 것을 요구받고 있다. 이것은 문화예술정책에서 문화체육관광부 중심이 아닌, 중앙정부, 지자체, 공공기관, 민간단체의 역할 분담과 추진 구조 개편을 의미한다. 또한 지원은 하되 간섭은 하지 않는다는 '팔길이의 원칙'도 다시 부각이 되고 있다. 이를 반영하여 2018년 문화체육관광부 업무 계획의 주요 목표는 '문화행정의 혁신'이다. 문화체육관광부는 문화예술위원회의 개편과 함께 지원 기관 간의 역할을 조정하고, 예술단체의 자생력을 높일 수 있는 지원방식을 찾고자 한다. 올해 5월 '사람이 있는 문화–문화비전 2030'를 통해, 한국문화예술위원회의 명칭을 '한국예술위원회'로 변경하고 예술 지원 독립기구로서의 위상을 강화하는 계획을 발표했다. 소위원회를 현장 예술인 중심으로 구성해 상시적 협치 구조를 마련할 계획이다. 문화체육관광부는 예술지원의 '팔길이원칙'을 구현하기 위해 '지원 심의 불간섭 원칙'을 천명하고, 정책 수립과 행정적·재정적 지원에 집중하는 한편 지원금 배분은 예술위에서 독립적으로 수행하고자 한다. 그러나, 문화예술정책에서 중앙정부 중심의 지원에 문제가 있다고 해도, 정책 집행과정에서의 분권화가 정책 성과에서 어떠한 변화를 가져오는지에 대한 분석 없이, 관련 기관과 민간 부문에 권한을 이양하는 것을 유일한 해결책으로 볼 수는 없다. 따라서 본 연구는 여행주간과 학교예술강사파견이라는 두가지 사례를 정책 집행과 정책성과를 비교 분석하여, 문화예술정책 집행과정에서의 분권화가 국민의 만족도, 정책 목표 달성 등 정책 성과에서 어떻게 차이를 만드는지를 분석하였다. 이를 위해 문화예술정책의 집행에서 '중앙정부가 법적, 조직적, 예산적 측면에서 가장 큰 권한을 가질수록, 정책 성과는 낮아질 것이다.'라는 가설을 설정하였다. 본 연구는 두 가지 주요한 연구 결과를 도출하였다. 첫째, 중앙정부가 문화예술정책집행에 있어 더 많은 권한을 가지고 있을 때, 정책성과가 낮다는 것을 의미하지 않는다. 여행주간에서, 문화체육관광부가 법률, 조직, 예산 측면에서 정책을 집행할 수 있는 권한을 지방정부, 공공기관 등에 비해 더 많이 가지고 있음에도 정책성과는 우수했다. 둘째, 중앙정부가 지방정부나 공공기관에 문화예술정책의 권한을 이양하여, 분권화를 시도할 때, 정책 성과가 높을 것이라는 가설은 문화예술교육에는 적용되지 않았다. 예술강사파견 사업에서 문화체육관광부는 법적, 조직적 권한을 한국문화예술교육진흥원과 지역문화예술교육지원센터에 이양했다. 즉, 예술강사파견사업은 분권화를 하더라도, 중앙정부와 지방자치단체, 공공기관 등의 역할 분담이 효율적이지 않으면 정책 성과가 높을 수 없다는 것을 보여주었다. 즉, 연구에서 제시된 가설은 여행주간과 문화예술교육에는 적용되지 않는다. ; Table of Contents Abstract ⅰ List of Tables ⅷ List of Figures ⅸ Chapter Ⅰ Introduction 1 1. Background and Purpose of the Research 1 2. Scope of the Research 4 Chapter Ⅱ Literature Review 5 1. Theoretical Background 5 1.1 Models of public support for the arts 5 1.2. The arm's length principle in arts 7 1.3 Culture and arts policy process of major countries 8 1.4 Culture and arts policy process of Korea 13 1.5 Pros and Cons for government art funding 16 2. Previous studies on culture and arts policy implementation and performance 19 2.1 The relationship between policy implementation and policy performance 19 2.2 The decentralization in culture and arts policy 21 2.3 The policy performance in culture and arts policy 26 3. Conceptual framework and theory 28 3.1 Culture and Arts Policy implementation: Decentralization and Cultural Governance 28 3.2. Policy performance in culture and arts policy 30 4. Summary of Literature Review 32 Chapter Ⅲ Research Design and Methodology 34 1. Research Questions 34 2. Analytical Framework 35 2.1 Independent Variable 35 2.2 Dependent Variable 37 3. Methodology 38 3.1 Two case studies of culture and arts policy 38 3.2 The Cases to be studied 39 3.3 Source of Data 41 Chapter Ⅳ Analysis 42 1. Policy Definition 42 1.1 Travel week 42 1.2 Support for arts instructors in schools 43 2. Policy Implementation 45 2.1. Legal aspect (Law and guideline) 45 2.2. Organizational aspect 52 2.3. Financial aspect 58 3. Comparative Analysis of Policy Performance 61 3.1. Structure of Fiscal Program Self-Assessment (MOEF) 61 3.2 Comparing the total score of the Fiscal Program Self-Assessment 63 3.3 Travel week 63 3.4 Art education 67 4. Lessons learned from the comparative analysis of the policy implementation 69 4.1 Policy implementation and policy performance 69 4.2. Travel Week 71 4.3 Art Education 74 Chapter Ⅴ Conclusion 81 References 84 Abstract in Korean 91 ; Master

Abstract Drawing on a documentary analysis of two socio-economic policy programs, one Flemish ("Vlaanderen In Actie"; VIA), the other Walloon ("Marshall Plans"; MPs), and a discourse analysis of how these programs are received in one Flemish and one Francophone quality newspaper, this paper illustrates how Flanders and Wallonia both seek to become top-performing knowledge-based economies (KBEs). The paper discerns a number of discursive repertoires, such as "Catching up," which Flemish and Walloon policy actors draw on to legitimize or question the transformation of Flanders and Wallonia into KBEs. The "Catching up" repertoire places Flanders resolutely ahead of Wallonia in the global race towards knowledge, excellence, and science-driven innovation, but suggests that Wallonia may, in due course overtake Flanders as a top-competitive region. Given the expectations and/or fears that "Catching up" evokes among Flemish and Walloon policy actors, the repertoire serves these actors as a flexible discursive resource to make sense of, and shape, their collective futures, and thus their identities. By rendering explicit how Flanders and Wallonia each acquire a distinct identity through the global KBE, the paper underlines the simultaneity of, and the interplay between, globalizing forces and particularizing tendencies and illuminates the political, nation-building and identity-building functions of science, technology, and innovation. The paper starts from the following preliminary observations. While both the VIA plan and the MPs emphasize the need of transforming Flanders and Wallonia into KBEs in order meet the demands of globalization (OECD 1996), the plans adopt a different tone and stance. The Flemish plan repeatedly states the need of transforming Flanders into "a top region, not only in Europe, but in the world, particularly in the social and economic field" (VIA, 2006: 4). It also states that Flanders is already prosperous and already has many strengths, but that the welfare and prosperity of Flanders are "under threat" in a "challenging global economic environment" (2). The message is thus that Flanders is doing relatively well in the global economy, but that it must do even better if it is to maintain its competitive edge and its welfare. By contrast, the MP is framed from the perspective of Walloon recovery and "redressement." Although the term "Marshall Plan" evidently brings to mind the European Recovery Program for rebuilding Western Europe after World War II, recovery also refers to the period of prosperity before the World Wars, when Wallonia was one of the most economically advanced industrial regions in Europe. The MP suggests that Wallonia's glorious past ("le passé glorieux") can be rewon, if the Walloons deploy every tool they can muster and work together to "relaunch" the Walloon economy (3). To incite joint action, the MP urges the Walloons to become the architects of their own fate. This aspiration is clearly expressed in the opening sentence of the first MP plan: "The federalization [of Belgium; by which is meant the regionalization of policy and competences] bestows the Walloons with political autonomy, which renders them responsible for their own destiny." At the same time, this statement reads as a call to independence, as the Walloons are bestowed with political autonomy (by the Flemings, who have repeatedly pushed for the dismantling of Belgium as a unitary state). As the above excerpts from the Flemish and Walloon policy plans indicate, VIA and the MPs characterize a state of political and economic affairs, take position in relation to these affairs, and, most importantly, envision a prosperous future for the Flemish and Walloon region, respectively. The plans are thus driven by expectations, visions and values, as well as fears. They mobilize arguments, explanations, evaluations, descriptions and prescriptions, sometimes by drawing on tropes or stereotypes, anecdotes, and illustrations. As the plans also indicate, transforming Flanders and Wallonia into top KBE regions does not happen by itself. For instance, while the VIA plan describes Flemings as entrepreneurs, it also states that "we must dare to be entrepreneurial" (3). Similary, the MP urges Walloon citizens to change their "état d'esprit" or mindset, if economic growth is to ensue (3). Thus, identity construction and transformation are in order both in Flanders and in Wallonia. The above observations serve as starting points for our media analysis. As we want to know whether, and how, these particular conceptions of the nation/region are picked up in press reporting on STI policies, we ask the following interrelated questions: How are the Flemish (VIA) and Walloon STI policies (MPs) received in the Flemish and Francophone press? Do we discern in the press the same notions of identity as in the policy programs? Are these notions reproduced, problematized or transformed? If so, in what ways? What does this mean for Flemish and Walloon identity construction, and for the construction of "Belgium" at large? Recognizing the role of "institutions of power" (e.g. language, media, technologies) in articulating nationalism (Anderson 1991: 163; Billig 1995: 11), our analysis conceives of journalists and the press as potential policy agenda setters and opinion makers, as the press potentially reproduces and redefines political identities. As this paper will illustrate, the Flemish and Francophone press speak out on issues of collective identity and also offer various policymakers a platform to express their views on regional economic development, STI, and the state. Thus, from our perspective, policymaking is not only the prerogative of mandated policymakers, but of journalists and other opinion leaders (e.g. captains of industry) as well (Lenschow & Sprungk 2010). To enable analysis, we draw on a range of literatures, including science and technology studies, discourse analysis, and media analyses. Our approach is interpretive and interactionist, as it assumes that realities (e.g. identities, nations, as well as practices and materialities) are socially constructed rather than exist as objective phenomenon that can be discovered through empirical testing (Fischer 2003: 118). Hence, we ask how identity is created, structured, maintained, or conversely deconstructed, resisted, and challenged. Our aim is thus not to uncover an objective reality behind identity, but to understand how identities are collectively made and remade on a continuous basis. To this end, we draw on the notion of "coproduction" (Jasanoff 2006: 2) to empirically demonstrate how STI and nationalism are "coproduced" through technoscientific practices (Felt 2013). In what follows, we first present, discuss, and situate Flemish and Walloon STI policies in time and place, as a means of contextualizing the "nationalisms" inscribed in the VIA plan and MPs. Next, we present our methodological framework for discourse and media analysis, our data, and key findings. Upon drawing together these findings, we single out the storyline of "Catching up" as an important discursive backdrop against which processes of collective identity construction play out through STI policymaking and press reporting. We conclude by tying our findings into a broader discussion about the place of Belgium in Europe and the world, as nation states are constantly (re)defined in terms of their constituent segments and overarching structures, including the KBE. The paper's topics resonate with the overall conference theme and specifically tie into the following conference strands: • Policy emergence, implementation, diffusion and transfer • National science policies and the global scientific enterprise • The multi-level governance of research and innovation and the challenge of co-ordination Keywords: Flanders, Identity, Knowledge-based economy, Science and technology policy, Wallonia. References Anderson, B. (1991), Imagined Communities. Reflection on the Origin and Spread of Nationalism. London, Verso. Billig, M. (1995), Banal Nationalism. London, Sage. Felt, U. (2013), "Keeping Technologies Out: Sociotechnical imaginaries and the formation of a national technopolitical identity," Pre-print; Published by the Department of Social Studies of Science, University of Vienna, February 2013; http://sciencestudies.univie.ac.at/publications Fischer, F. (2003), Reframing Public Policy. Discursive Politics and Deliberative Practices. Oxford, UK, Oxford University Press. Flanders in Action (VIA); www.vlaandereninactie.be Jasanoff, S. 2006. The idiom of co-production. In: Jasanoff, S., Ed., States of Knowledge. The Coproduction of Science and Social Order. New York, Routledge, 1-12. Lenschow, A. & Sprungk, C. (2010), "The Myth of a Green Europe," Journal of Common Market Studies, 48(1), 133-154. OECD (1996), The Knowledge Based Economy, OECD/GD, (96)102. Plan Marshall (MP); http://www.wallonie.be/fr/actualites/plan-marshall-2022 ; Peer reviewed

Keywords: the European Union, innovative development, intellectual property, commercialutilization, legal governance, management, digital economics In the below article, the intellectual property management is considered asone of the strategic goals of intellectual property development in Ukraine. The articleemphasized the intellectual property and efficient copyrights protection as the basic pillarfor the innovative digital economics of the country.The triggers are defined which started the full-range reform of the intellectual propertyarea development in Ukraine since 2016. The goals were: 1) implementation of theupdated particular legislation for the intellectual property area in 2019-2020, whichadopted the provisions of the Association Agreement with EU along with relevant Europeanstandards for the area; 2) roll-out of the institutional reform resulting in establishmentof the lawful ground for the national governing body for intellectual property supervision.The approaches to the economics theory, governing are analyzed along with nationallegislation provisions as for term «intellectual property management» and strategic directionsfor the intellectual property area development. It gives grounds that term «intellectualproperty management» is to be used not only on organizations and enterpriseslevel as it is proposed for years by scientific works, but also at much wider scale — at economicsareas and even national economics level. Considering the strategic planning andits practical implementation within short and long term prospective, the intellectualproperty management is proposed to consider at institutional level through the means ofthe tasks and functions setting up with their particular realization.The problems are defined which hinder the intellectual property managementprocesses as well as the factors of external and inhouse affecting the process. The principlesfor intellectual property management based on the science researches, are proposedto exercise upon the subject both at macroeconomics and enterprise level, taking into accounttheir specifics.The pace of Ukraine as the Eastern partnership country, towards the integration tothe innovative digital environment of EU, is being analyzed. The further steps are proposedaimed at intellectual property management enhancement on the institutional level. ; Ключові слова: Європейський Союз, інноваційний розвиток, інтелектуальна влас-ність, комерціалізація, правове регулювання, управління, цифрова економіка У статті управління інтелектуальною власністю розглядається як напрям стратегічно-го удосконалення розвитку сфери інтелектуальної власності України. Підкреслюєтьсявизначальна роль інтелектуальної власності та відтворення ефективної національноїсистеми правової охорони інтелектуальної власності у розбудові інноваційної, цифровоїекономіки країни. Аналізуються підходи теорії економіки, управління, а також положен-ня національного законодавства стосовно категорії «управління інтелектуальною власні-стю» та стратегічних напрямів розвитку сфери інтелектуальної власності. Доводиться, щопоняття «управління інтелектуальною власністю» доцільно застосовувати не лише нарівні підприємств, як це пропонується у науковій літературі останніх десятирічь, а й уширокому розумінні – через призму окремих галузей чи національної економіки в цілому.Аналізують кроки України як країни Східного партнерства по входженню в цифровий,інноваційний, дослідницький простори ЄС та пропонуються кроки з метою удосконален-ня управління інтелектуальною власністю в інституціональному розрізі. Посилання 1. Sub-regional Innovation Policy Outlook 2020: Eastern Europe and the South Caucasus: UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE. URL : https://mon.gov.ua/storage/app/media/innovatsii-transfer-tehnologiy/2020/12/08/Prezentatsiya%20rezultativ%20doslidzhennya%-20sfery%20-innovatsiynoyi%20diyalnosti.pdf. 2. Закон України «Про внесення змін до деяких законодавчих актів України щодо створення національного органу інтелектуальної власності» № 703-IX від 16.06.2020 р. // База даних «Законодавство України»/ВР України. URL: https://zakon.rada.gov.ua/laws/show/703-20#Text. 3. Про Національний орган інтелектуальної власності: розпорядження Кабінету Міністрів України від 13 жовтня 2020 р. № 1267-р // База даних «Законодавство України»/ВР України. URL: https://zakon.rada.gov.ua/laws/show/1267-2020-%D1%80#Text. 4. Про Стратегію сталого розвитку «Україна – 2020»: Указ Президента України від 12 січня 2015 р. № 5/2015. URL: http://www.president.gov.ua/documents/18688. html. 5. Про схвалення Концепції реформування державної системи правової охорони інтелектуальної власності в Україні: постанова Кабінету Міністрів України від 1 червня 2016 року № 402 // База даних «Законодавство України»/ВР України. URL: https://zakon.rada.gov.ua/laws/show/402-2016-%D1%80#Text. 6. Проект Національної стратегії розвитку сфери інтелектуальної власності України на період 2020-2025 роки / експертна група: Бутнік-Сіверський О. Б., Дорошенко О. Ф., Дубинський М. Й., Єгоров І. Ю., Капіца Ю. М., Кульчицький І. І., Моркляник Б. В., Хаустов В. К. та ін. ; модератор та науковий редактор д.ю.н. Орлюк О. П. / НОІВ, Київ, 2019. URL : http://nipo.org.ua/activity/stvorennya-efektivnogo-navchalnogo-centru-u-sferi-intelektualnoi-vlasnosti-iv. 7. An official website of the European Union. Joint Communication: Eastern Partnership policy beyond 2020: Reinforcing Resilience – an Eastern Partnership that delivers for all. URL: https://eeas.europa.eu/headquarters/headquarters-homepage/76166/jointcommunication-eastern-partnership-policy-beyond-2020-reinforcing-resilience-%E2%80%93-eastern_en. 8. An official website of the European Union. Joint Communication: Eastern Partnership: Commission proposes new policy objectives for beyond 2020. 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Keywords: the European Union, innovative development, intellectual property, commercialutilization, legal governance, management, digital economics In the below article, the intellectual property management is considered asone of the strategic goals of intellectual property development in Ukraine. The articleemphasized the intellectual property and efficient copyrights protection as the basic pillarfor the innovative digital economics of the country.The triggers are defined which started the full-range reform of the intellectual propertyarea development in Ukraine since 2016. The goals were: 1) implementation of theupdated particular legislation for the intellectual property area in 2019-2020, whichadopted the provisions of the Association Agreement with EU along with relevant Europeanstandards for the area; 2) roll-out of the institutional reform resulting in establishmentof the lawful ground for the national governing body for intellectual property supervision.The approaches to the economics theory, governing are analyzed along with nationallegislation provisions as for term «intellectual property management» and strategic directionsfor the intellectual property area development. It gives grounds that term «intellectualproperty management» is to be used not only on organizations and enterpriseslevel as it is proposed for years by scientific works, but also at much wider scale — at economicsareas and even national economics level. Considering the strategic planning andits practical implementation within short and long term prospective, the intellectualproperty management is proposed to consider at institutional level through the means ofthe tasks and functions setting up with their particular realization.The problems are defined which hinder the intellectual property managementprocesses as well as the factors of external and inhouse affecting the process. The principlesfor intellectual property management based on the science researches, are proposedto exercise upon the subject both at macroeconomics and enterprise level, taking into accounttheir specifics.The pace of Ukraine as the Eastern partnership country, towards the integration tothe innovative digital environment of EU, is being analyzed. The further steps are proposedaimed at intellectual property management enhancement on the institutional level. ; Ключові слова: Європейський Союз, інноваційний розвиток, інтелектуальна влас-ність, комерціалізація, правове регулювання, управління, цифрова економіка У статті управління інтелектуальною власністю розглядається як напрям стратегічно-го удосконалення розвитку сфери інтелектуальної власності України. Підкреслюєтьсявизначальна роль інтелектуальної власності та відтворення ефективної національноїсистеми правової охорони інтелектуальної власності у розбудові інноваційної, цифровоїекономіки країни. Аналізуються підходи теорії економіки, управління, а також положен-ня національного законодавства стосовно категорії «управління інтелектуальною власні-стю» та стратегічних напрямів розвитку сфери інтелектуальної власності. Доводиться, щопоняття «управління інтелектуальною власністю» доцільно застосовувати не лише нарівні підприємств, як це пропонується у науковій літературі останніх десятирічь, а й уширокому розумінні – через призму окремих галузей чи національної економіки в цілому.Аналізують кроки України як країни Східного партнерства по входженню в цифровий,інноваційний, дослідницький простори ЄС та пропонуються кроки з метою удосконален-ня управління інтелектуальною власністю в інституціональному розрізі. Посилання 1. Sub-regional Innovation Policy Outlook 2020: Eastern Europe and the South Caucasus: UNITED NATIONS ECONOMIC COMMISSION FOR EUROPE. URL : https://mon.gov.ua/storage/app/media/innovatsii-transfer-tehnologiy/2020/12/08/Prezentatsiya%20rezultativ%20doslidzhennya%-20sfery%20-innovatsiynoyi%20diyalnosti.pdf. 2. Закон України «Про внесення змін до деяких законодавчих актів України щодо створення національного органу інтелектуальної власності» № 703-IX від 16.06.2020 р. // База даних «Законодавство України»/ВР України. URL: https://zakon.rada.gov.ua/laws/show/703-20#Text. 3. Про Національний орган інтелектуальної власності: розпорядження Кабінету Міністрів України від 13 жовтня 2020 р. № 1267-р // База даних «Законодавство України»/ВР України. URL: https://zakon.rada.gov.ua/laws/show/1267-2020-%D1%80#Text. 4. Про Стратегію сталого розвитку «Україна – 2020»: Указ Президента України від 12 січня 2015 р. № 5/2015. URL: http://www.president.gov.ua/documents/18688. html. 5. Про схвалення Концепції реформування державної системи правової охорони інтелектуальної власності в Україні: постанова Кабінету Міністрів України від 1 червня 2016 року № 402 // База даних «Законодавство України»/ВР України. URL: https://zakon.rada.gov.ua/laws/show/402-2016-%D1%80#Text. 6. Проект Національної стратегії розвитку сфери інтелектуальної власності України на період 2020-2025 роки / експертна група: Бутнік-Сіверський О. Б., Дорошенко О. Ф., Дубинський М. Й., Єгоров І. Ю., Капіца Ю. М., Кульчицький І. І., Моркляник Б. В., Хаустов В. К. та ін. ; модератор та науковий редактор д.ю.н. Орлюк О. П. / НОІВ, Київ, 2019. URL : http://nipo.org.ua/activity/stvorennya-efektivnogo-navchalnogo-centru-u-sferi-intelektualnoi-vlasnosti-iv. 7. An official website of the European Union. Joint Communication: Eastern Partnership policy beyond 2020: Reinforcing Resilience – an Eastern Partnership that delivers for all. URL: https://eeas.europa.eu/headquarters/headquarters-homepage/76166/jointcommunication-eastern-partnership-policy-beyond-2020-reinforcing-resilience-%E2%80%93-eastern_en. 8. An official website of the European Union. Joint Communication: Eastern Partnership: Commission proposes new policy objectives for beyond 2020. 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Bridging the Atlantic is a descriptive study of Brazil's involvement with counterparts in Sub-Saharan Africa through knowledge exchange, trade, and investments. The objective of the study is to understand these relations better with the intent to forge concrete and mutually beneficial partnerships between Brazil and Sub-Saharan Africa. Brazil and Sub-Saharan Africa are natural partners, with at one point a shared geography and later a shared history. Since the turn of the twentieth century, Africa has become one of the major fronts of Brazil's international agenda. Africa is rapidly changing and Brazil has expressed growing interest in supporting and taking part in African development. The study includes a narrative of the shared history between Brazil and Africa, as well as a description of Brazilian foreign direct investment and trade with Africa. It ends with recommendations made by the World Bank to strengthen the cooperation between Brazil and Sub-Saharan Africa.

Overall purpose of the study While literature highlights the growing importance of, and opportunities in, emerging markets (Joosub & Coldwell, 2016; Boateng, Wang & Wang, 2017; Oguji & Owusu, 2017), there is also significant research regarding the risks associated with these markets (Khanna & Palepu, 2010; Luiz & Ruplal, 2013). These risks arise from differences in geographies, cultures, institutions, governance, languages, performance and economic structures, making the internationalisation strategies of African multinationals into other African countries complex and challenging. Despite these difficulties, African countries still promote trade within the continent. The 2018 African Continental Free Trade Area agreement, for example, promotes intra-regional trade in order to stimulate economic activity and increase development on the continent. South Africa, being the most developed economy on the continent, seems to be leading in doing business with other African countries, having a number of its home-grown multinationals internationalising on the continent. Success stories such as MTN, Shoprite, SAB Miller and Pick' n Pay have taken their operations into other countries in Africa, however what is not clear is how they have successfully applied their internationalisation strategies. Unlike research by Boateng et al. (2017) on how Chinese multinationals are using mergers and acquisitions as their entry mode, and Buckley's (2018) findings on Indian firms targeting countries with English as their official language, little research has been conducted on how South African companies are expanding outside their national borders. This research thus sought to explore the processes by which South African companies implement their internationalisation strategies into other African countries. Research problem As firms internationalise, they choose markets that are physically and psychically close based on their internationalisation experience. Previous literature shows that larger firms are better able to absorb the initial cost of internationalisation and opt for a higher degree of control (Dunning, 1988), yet not much research have been done on the African continent to explore how companies deal with psychic distance, firm resources and strategic choice in their internationalisation strategies. Studies conducted outside the continent in psychically distant locations show that firms design boundaries to protect their internal resources and capabilities from unintended spill overs, and look for local partner organisations that wield substantial capability to fill voids (Dunning, 1988). In addition, Barney (1991) argued that firms seek to exploit their rare, valuable and inimitable resources to gain a competitive advantage. Psychic distance research has been conducted on Chinese (Boateng, et al., 2017) and Indian firms (Buckley, 2018), however in Africa, where the cultural, institutional, economic and geographic distances are huge, not much evidence is available. There is also a variety of research on firm resources and strategic choices for Chinese and Indian firms, including how they are using leadership, technical talent, cheap labour (Contractor, 2013), financial resources, government to government relationships (Cheru & Obi, 2011) and home knowledge to enter African markets (Khanna & Palepu, 2010). As some South African businesses have failed in their internationalisation strategies on the continent, it is thus important to understand how those companies that have succeeded, did so. Design of the study A multi-method sequential explanatory approach (Ivankova, Creswell & Stick, 2006), comprised of a survey followed by case studies of internationalising South African companies, was used. The survey participants and firms were purposefully selected based on their roles in the internationalisation strategies, and the results of the survey were used to identify cases for the second phase of the research. An insurer and a bank with a total market capitalisation of R442b (JSE, 2017), representing 41% of the survey population, were selected as case studies. These cases were adopted to understand the internationalisation phenomenon in specific companies, while the research questions focussed on South African multinational enterprises (MNEs) that already had operations in other African markets. Empirical evidence from both the survey results and the two case studies were used to address the research questions. Findings This study revealed that South African multinationals face intense competition from local competitors in the rest of Africa, so they have to craft and adapt specific strategies during their expansions. This research confirmed the findings of previous studies by showing that the internationalisation of banks and insurance companies follow largely similar patterns (Focarelli & Pozzolo, 2008). Further, the case studies indicate complexities such as the need for local legitimacy, the tacitness of local cultures, and protracted implementation periods that cannot be explained by traditional FDI theories. For these reasons, the companies develop non-market resources such as spending periods of time in the potential host country before setting up operations to gather information and build hands-on market intelligence based on the experiential knowledge of the host country market. The bank case study, whose first wave of internationalisation, as with other major banks, was in the late 1800, uses the ownership entry mode. While literature has shown that companies acquire local partners when there are high psychic distances, because bank services require a high degree of information, information transfer and trust (Mulder & Westerhuis, 2015, cited in Fischer & Hasselknippe, 2017), risk management is very important. Firm resources such as good governance and ethical leadership are key for success. This case study revealed that because bank values such as integrity and accountability are global, a subsidiary's aptitude to demonstrate its ability to work within a country culture while retaining the values of the bank earns respect from regulators and customers and increases market share. In addition, it extended research conducted by Contractor (2013) on expatriates and Harvey, Speier & Novicevic (1999)'s findings on diasporas from home countries, by finding that the bank builds a pool of skilled African Diaspora, who are citizens of the host market, to manage and facilitate the integration process and bridge the cultural gap, thereby shortening the transient period. While literature has shown that banks and insurance companies follow similar internationalisation patterns (Focarelli & Pozzolo, 2008), the insurer, an internationalisation latecomer, adopted the partnership entry mode using learnings from "small deals" to achieve its ambition of being the Pan African financial services company. Although literature shows latecomers using entry modes such as mergers and acquisitions (Oguji & Owusu, 2017) and leapfrogging into innovation value chains (Ray, Ray & Kumar, 2017), this particular study indicates that the insurer used the partnership mode to minimise risks caused by the latecomer effect. While the bank has had experience in internationalisation for almost two centuries and has operations in 20 countries, the insurer only actively started internationalising 15 years ago but has operations in 35 countries. Focarelli and Pozzolo (2008) found that accessibility to domestic markets by foreign investors is greater for insurance companies than banks, while this study found that the insurer has greater accessibility to African markets through the adoption of the partnership model, which mitigates the risk of high cultural distances. These findings were not found in the literature reviewed for this study, and therefore offer opportunities for further research. Regardless of whether an ownership-based or a partnership-based model is used, distance and cultural integration are important determinants for both the bank and the insurer (Focarelli & Pozzolo, 2008. Although the cases in this study revealed similar internationalisation patterns, such as starting in psychically close locations (Johanson & Vahlne, 1977), using financial resources to sponsor the protracted implementation of the strategy (Dunning, 1988) and having local management run the business in the host country (Barney, Ketchen & Wright, 2011), they differed in entry mode, timing of entry and decision-making processes. In addition, this study revealed that both companies' inflection points were characterised by a continuous commitment of resources, hoping that they would get signals to either exit or scale up with minimal reputational damage. Contributions to research Theory A major contribution of this research pertains to the new research context of Africa. Most literature have focused on how global companies expanded into emerging markets (Enderwick, 2009; Khanna & Palepu, 2010), and more recently how companies from emerging markets like China and India (Boateng, et al., 2017; Buckley, 2018) have expanded globally. However, little has been done to understand how African corporates tackle such expansions. Africa, with its 56 countries and domestic institutions of a multi ethnic, multi-language (more than 500 for Nigeria alone), multi religious, multicultural and diverse colonial histories, offers a rich setting in which to study the influences of psychic distance and firm resources on internationalisation. The findings based on the African context for South African firms therefore provide important direct and practical implications for firms from other African economies. The conceptualisation of this study provides an insightful lens into the influence of psychic distance, firm resources and strategic choice on internationalisation processes, which is unexplored territory. With scant literature on Africa as an emerging continent, this study provides some empirical and case evidence for these propositions and contributes a basis for further research. Methodologically, this research extends the findings of Luiz and Ruplal (2013) by examining a number of sectors as opposed to a focus on mining companies alone. The research further contributes to a better understanding of internationalisation strategies by incorporating literature, case studies and a survey, as opposed to simply a survey as per Joosub and Coldwell (2016). The choice of case studies presented an opportunity to compare the internationalisation processes of an ownership-based first mover to a partnership-based latecomer, using firm resources as an enabler. Previous studies (Herrmann & Dotta, 2002; Wood, et al., 2011; Williams & Grégoire, 2014) have shown that MNEs send expatriates with international experience to manage operations in host countries. Harvey et al. (1999) provided a more nuanced view by observing that MNEs send people from diasporas to host countries as network agents, given their global consciousnesses and familiarity with the home cultures. This research, however, shows that due to the relationship-rich African cultures and the tacitness of host country knowledge, the bank (ownership model) specifically targeted and upskilled a pool of citizens of the potential host countries at the parent operation, who were subsequently deployed to bridge cultural gaps during implementation, thereby increasing the MNE's internationalisation capability. Emerging market firms' internationalisation is driven by intangible resources based on learning, linking and leveraging (Ray, et al., 2017). Although this study was exploratory in nature, the two case studies have shown a consistent pattern of an adaptive management cycle when setting up operations in other African countries. Due to the huge psychic distance encountered by these companies, they make use of repetitive and protracted planning and implementation processes. This increases the transient period and costs, yet the companies are willing to pay them to protect their reputations until they find signals to either exit or scale up. This finding regarding the existence of a transient period is not apparent in other literature. Even though Zhou and Li (2010), in their study of how strategic orientations influence dynamic capabilities, found that a firm's external interactions with customers and competitors in host countries affect its internal resource assortment and reconfiguration, they did not specifically deal with the issue of a transient period. Previous research indicated that firms look for partner organisations that wield substantial capability to fill voids (Dunning, 1988), that successful partnerships are built on trust which results in greater information sharing (Dyer, 1997), and that the selection of a local partner is informed by robust market assessment (Khanna & Palepu, 2010). This research confirms these findings by showing that spending time in the host country, doing due diligence on partner Board members, and providing a joint cultural induction of both partners' executives in the parent organisation, ensures strategic alignment with partners from the onset. Practice Despite South African firms having huge resources, literature has not overtly mentioned the nonmarket capabilities that such EMNEs build when localising their businesses to suit local market conditions. Businesses utilising the ownership model combat the liability of foreignness by acquiring a local business with ethical leadership, whilst companies using the partnership model find partners with similar values. This research contributes to the existing body of knowledge on practical internationalisation strategies into developing markets with high psychic distance. Although it is an exploratory study, it clarifies the strategic considerations that EMNEs contemplate during planning, as well as when assessing their entry strategies, implementing and integrating their resources, and in rare cases, how they exit such markets. Limitations of the study Like most empirical studies that are exploratory in nature, there are limitations to the conclusions that can be drawn, which constrain the generalisability of this study: • The study was heavily weighted to certain industry sectors - primarily financial services - which have a presence in other African countries. The obvious question is to what extent its findings are relevant to other industries? • For the two cases, the knowledge of the participants regarding how their organisations plan and implement their strategies could have been diverse, but the information was limited to those interviewed. • The volatility of African markets is very high, so between the time of embarking on the research and consolidating the results and findings, some institutional context could have changed, such as the impact of the weakening of the resources sector on Nigeria and Angola. Suggestions for future research • The case studies were restricted to financial services, thus a study of more industry sectors using additional case studies would be valuable to extend the results of this research effort. • Hoskisson, Eden, Lau & Wright (2000) argued that the process "emerging economies" takes place over a long time and multinationals' experimentation and learning is likely to be imperfect. Further research is thus needed to generate conclusive longitudinal empirical evidence theory in this area. • The growing Chinese FDI in Africa is often driven by the Chinese government's "Going Out" policy, which was established to support firms as they internationalise. Although South Africa has a "Trade Invest Africa" policy, companies in the study were oblivious to this government support. It is not clear whether South African companies have an advantage on the continent and how competition from Chinese companies, being embraced by African governments, impact South African MNEs' internationalisation strategies into the rest of Africa.

The Country Opinion Survey in Peru assists the World Bank Group (WBG) in gaining a better understanding of how stakeholders in Peru perceive the WBG. It provides the WBG with systematic feedback from national and local governments, multilateral/bilateral agencies, media, academia, the private sector, and civil society in Peru on 1) their views regarding the general environment in Peru; 2) their overall attitudes toward the WBG in Peru; 3) overall impressions of the WBG's effectiveness and results, knowledge work and activities, and communication and information sharing in Peru; and 4) their perceptions of the WBG's future role in Peru.

The Horn of Africa (HOA) is one of the most underdeveloped regions on earth. It is also one of the most conflict-ridden, insecure regions in the world. While Africa as a whole has enjoyed a trend in recent years toward reduction and termination of many of its civil wars, the HOA is the exception to the rule. Indeed, the region's prolonged armed conflicts have spread, engulfing several neighboring states in warfare and partial state collapse. While aspects of the HOA case are obviously unique, and sensitivity to context and complexity must be privileged in both analysis of and policy toward the Horn, the region's crises are not so distinct that they preclude useful comparative analysis. This paper considers conflict dynamics across the entire Horn of Africa, but devotes special attention to the case of Somalia which, because of the depth, length, and significance of its crisis, is a source of particular international concern. Because Somalia's crisis has been so protracted and has gone through several very distinct phases, it provides an opportunity to compare conflict dynamics in a single country over time.

This assessment finds that Argentina has made significant progress to improve its securities regulatory system within the existing legal framework. Specifically, Argentina operates a highly, even uniquely, transparent securities regulatory program. The assessment also finds that the Argentine securities regulator has dedicated professional staff, active on-site inspection programs, pro-active investigation of complaints, a road map to transition by 2012 to international accounting standards (IFRS) and plans to modernize auditing standards, the ability to assist foreign regulatory authorities to the extent of its current powers, and a commitment to use the powers it has to meet its mandate, achieve international benchmarks, and build on its practical experience to strengthen regulatory oversight. At the same time this assessment finds areas, of which the securities regulator is well aware, that need to be improved. These include that: (i) the complex structure of the market may be a source of inefficiency and an impediment to price formation and best execution; (ii) the regulator has insufficient administrative power to oversee comprehensively the regulatory performance by certain self-regulatory organizations affecting equity and private debt markets with respect to their members and to supervise, discipline and enforce its rules and the securities laws over such members directly; (iii) the ability to cooperate domestically and with foreign regulators is constrained by securities and banking secrecy law; (iv) the legal underpinning for protecting customer funds held by intermediaries needs enhancements; (iv) there are no existing market disruption contingency plans at the regulatory level; and (v) the markets offer some products that may require additional, tailored monitoring and explanation to external participants. This assessment of the International Organization of Securities Commissions (IOSCO) objective and principles of securities regulation was conducted between May 11 and May 26, 2011 in Buenos Aires, Argentina and includes references to certain post on-site improvements. The assessment included a review of the main securities laws, executive decrees, and general resolutions that relate to the mandate of the Comision Nacional de Valores (CNV) and underpin the public offer and trading of securities in Argentina.

For the Arab Gulf kingdoms, the Horn of Africa is a strategic perimeter. They want to minimize political threats — some are hostile to Islamists, all want to suppress democracy movements. Anticipating a post-carbon and food insecure world, the Gulf States want to possess rich farmlands. Each has its own vision of African client states that will do their bidding. This is a recipe for proxy wars, state fragmentation and autocracy in northeast Africa.For the Horn of Africa, today's crises are existential. War, dictatorship and famine are causing state collapse. The African Union is compromised, its peace and security system unravelling. The United Nations is retreating from peacemaking, increasingly reduced to a bare-bones humanitarian provider.The dangers were illuminated by the surprise New Year's Day deal between Abiy Ahmed, prime minister of Ethiopia, and Muse Bihi, president of the self-declared Republic of Somaliland, a breakaway region of northwest Somalia. Ethiopia has been renowned for careful diplomacy, including championing the inviolability of existing boundaries. After fighting wars with Somalia in the 1960s and '70s, Ethiopia had learned to be circumspect and consultative in its dealings with Mogadishu.Last week, Ethiopia upended that tradition. It promised to recognize Somaliland as an independent sovereign state, in return for Somaliland leasing it a 12-mile stretch of land, including a seaport, that will allow Ethiopia to establish a naval base. This in turn unleashed strong words from Somalia — which had not been informed ahead of time. The AU called for Ethiopia to treat Somalia with respect. Fears of new conflicts were stirred. Unsaid in public is that the UAE is widely suspected to be the patron of the deal.For the United States, crises in the Horn of Africa are a sidebar to the ongoing Israel-Gaza war and the confrontation with Iran. Gunboat diplomacy in the Red Sea — the warships deployed under Operation Prosperity Guardian to protect shipping from attacks from the Houthis in Yemen — is the priority.The narrow strip of water carries 12 percent of world seaborne trade. For sailors, the Red Sea is "a sea on the way to somewhere else," its shores at best an inconvenience, at worst a security threat.There's a global consensus on keeping the shipping lanes open. If the Red Sea shuts down — as happened following the 1967 Arab-Israeli war— the knock-on effects on trade between Europe and Asia would be economically severe. The EU-run Operation Atalanta runs an anti-piracy flotilla involving warships from 13 European nations, (including the UK, which provided the flagship until Brexit), working with ships from Ukraine, India, Korea and Colombia.After a few years the flotilla commanders concluded that the solution to piracy lay onshore, in the form of diplomacy to resolve Somalia's conflicts and economic assistance to provide livelihoods to impoverished fishermen. That was a step in the right direction.Saudi Arabia chairs a Red Sea Forum that includes eight littoral states (all except Israel), to tackle piracy, smuggling and marine resources — not political issues.Six years ago, Thabo Mbeki, the former president of South Africa who chairs the African Union High-Level Implementation Panel for the Horn of Africa, introduced the term "Red Sea Arena." The idea was to create a diplomatic forum that would include not just the littoral states, but all the other countries with vital interests in the Red Sea and Gulf of Aden or with political and commercial links across the narrow strip of water.The former AU Commissioner for Peace and Security, Ramtane Lamamra explained: "The Red Sea has historically been a bridge rather than a divide, with the peoples on the two shores sharing culture, trade, and social relations." Egypt has millennia-old interests in the Nile Valley and both shores of the Red Sea. Ethiopia has a vital interest in access to the sea. The UAE, Qatar, Oman, and Turkey all have historic or current interests.Regional and global power struggles are played out in the Red Sea Arena. Seven nations including the U.S., China, Turkey and the UAE have naval bases there. Others, including Iran and Russia, have warships in the vicinity and are actively seeking bases. The port of Eilat in the Gulf of Aqaba is Israel's strategic back door, as the Houthi attacks on shipping have dramatically shown.The plan for a standing conference of Red Sea Arena states built on proposals contained in the World Peace Foundation report to the AU, "African Politics, African Peace" — for which Mbeki and veteran UN diplomat Lakhdar Brahimi co-authored the preface. The idea was that Middle Eastern states should sign on to the principles of the AU's peace and security architecture and establish joint mechanisms for cooperation.The AU failed to act on these proposals. Nor were they raised at the UN Security Council.Instead, Arabian Gulf states are increasingly assertive in the Horn, and they're bringing an aggressive form of transactional politics, including funding proxies to fight wars. The U.S. — whose security umbrella sheltered the Red Sea for decades — seems uninterested.Saudi Arabia has long seen the African shore of the Red Sea as part of its security perimeter. Qatar and Turkey sought influence in Sudan and Somalia, especially among the Islamists. Israel has discreetly sought a determining role in the region.But the key actor is the UAE. A small, rich state, it uses proxies to project power, and supports separatists in disregard of international norms. Abu Dhabi's clients include key players in Libya and Chad, and it is positioning itself as kingmaker in the Horn. The UAE supports and arms Ethiopia. It already controls many ports in the region — including, it is suspected, the proposed Ethiopian port and naval base in the land leased from Somaliland. But Abu Dhabi has yet to clarify its strategic goals for the Red Sea and the Horn of Africa.The UAE has long had a free pass in Washington. Only recently has the U.S. begun to criticize Abu Dhabi's adventurism in Sudan, calling out its arming of the murderous Rapid Support Forces there.The last decade has been a rollercoaster of hope and horror for the peoples of the Red Sea Arena. Popular uprisings in Yemen, Ethiopia and Sudan all descended into lethal brews of autocracy, war, atrocity, and famine, with local conflicts escalating into proxy wars. Guided by the short-term imperative of staying in power — and by the ambitions of cash-rich foreign sponsors — today's leaders are too often short-sighted and transactional.Under UN and AU guidance, a raft of peace agreements was crafted to serve as the threshold for democracy. Today a peace pact, such as the threadbare "Permanent Cessation of Hostilities" that ended Ethiopia's war in Tigray, may be no more than a truce. The principle of the primacy of politics — that served Africa's peace agenda well — has come to mean short-term transactionalism rather than a commitment to democracy, good governance, and inclusivity.A key African norm was "sovereignty as responsibility," developed by the Sudanese/South Sudanese lawyer and diplomat Francis Deng. Today we have its antithesis, decried as "neo-sovereigntism" by the Cameroonian philosopher Achille Mbembe.Today's regression means that Eritrean President Isaias Afewerki is being rehabilitated. For 30 years, Isaias has ruled an iron fist, with no constitution let alone political parties or an open media, hoping that the tide of global liberalism would recede. He looks to be proven correct.Sudanese General Mohamed Hamdan Dagolo, known as "Hemedti," commander of the Rapid Support Forces, the insurgent paramilitaries notorious for their human rights abuses, is touring Africa in a Royal Jet airplane (an Emirati airline). He arrived in Addis Ababa last week where he met Prime Minister Abiy. Extending protocol to Emirati-backed disrupters is the new normal in the region.To the extent that it functions at all, the AU is becoming the face of illiberal multilateralism, veering away from its founding principles. The UN's practice of deferring to its regional partners leaves it eviscerated. The InterGovernmental Authority on Development — the eight-member northeast African bloc — is now deeply divided and approaching paralysis.With the Horn of Africa and Yemen slipping far down the priority list in Western foreign ministries, America and Europe are sending mid-ranking diplomats into the snake pit, woefully under-armed for the perils they encounter. Too easily intimidated by swaggering local despots, perhaps swayed by zombie "Pan Africanist" slogans that challenge their right to talk about human rights, they have left their countries irrelevant in the face of ruthless Gulf power-broking.Recent developments could not have been anticipated in detail. But American diplomats saw the broader challenge some years ago. In 2020, a bipartisan "senior study group" on the Red Sea convened by the United States Institute of Peace, prioritized a broad diplomatic strategy for the Red Sea Arena. The USIP report warned that conflicts in the region could threaten U.S. national security and proposed a high-level envoy with a broad mandate.The Biden administration quickly appointed a special envoy for the Horn of Africa, but the Africa Bureau at the State Department soon downgraded the position. The cost of this strategic neglect is becoming clear today.There's still a chance for a diplomatic forum that promotes collective security. Washington has lost its best opportunities to take a lead — any U.S. initiative today will arouse deep suspicions among others. Middle Eastern powers don't, as a rule, propose collective action, and the Gulf states are divided. The Europeans will follow, not lead.The onus of leadership then falls on Africa and on the United Nations. Acting together, they can create a consensus that brings on board America, Europe, China, and Russia in a forum framed by the agenda of a stable and cooperative Red Sea Arena.

In this issue, readers will find two subject matter sections: 1. Contemporary Security and 2. International Relations CasuistryContemporary SecurityCésar Ross and Gonzalo Montaner Correo open the Volume 12 Number 2 issue with the article titled "The Post-9/11 Security Studies Agenda: What is Being Discussed and Who are Being Discussed?", offering a context for the new era of international security from the starting point of those terrorist attacks which imbued in the international system the friend-enemy ideology. In addition, these attacks managed to modify the traditional concepts of war, and in concordance we present Mariano César Bartolomé's contribution, his article "The Current Use of the Concept 'War' in International Relations". In it, a deeper insight on the epistemology associated with the new deontological needs stemming from the mutation of revolutions is offered. Accordingly, and in order to close this subject matter section of the International Relations, Strategy, and Security Journal, you can find "The Perception of Political Elites and the Predilection for Private Forms of Violence: From Mercenaries to Military Private Security Companies", by Mario Iván Urueña Sánchez, a document in which the contributions from the previous authors come to fruition.International Relations CasuistryErnani Contipelli wrote the article "Global Governance and Comparative Analysis of the Integration Processes in Latin America: The Andean Community and the MERCOSUR". Following a similar approach, we find Jerónimo Ríos Sierra's contribution, "The UNASUR and the Bolivarian Alliance for the People of Our America: Another Lost Decade?" Here, he meticulously analyzes the toll paid due to the auctioning of other regional international organizations. In turn, Wilson Fernández Luzuriaga presents "Uruguay and its Incorporation to the United Nations Security Council. International Law in the Role of a Small State". He describes tendencies that could be adopted by peripheral actors in the international system and that can be perfectly spotted in other case studies, as the one carried out by Mariano Turzi in "Latin American silk road: China and the Nicaragua Canal". Now, and from the south of the American continent, Melisa Deciancio enriches our issue with the article "The Construction of the Argentinian International Relations (IR) Field: Contributions from Geopolitics". Meanwhile, María Cecilia Míguez reflects on "The Unorthodox Autonomy and the Classification of Foreign Politics in Argentina". Finally, two related articles are presented in our issue; both focus on the "hot" topic of drug trafficking, one from Brazil and the other from Argentina. The former was written by Esteban Arratia Sandobal and is titled "Beyond Pacification/Competition: State-Making in Rio's Favelas", and it could be contrasted with the peculiarities of the Argentinian territory, so well described by Carolina Sampó in the latter, "Drug and Human Trafficking: A Sample of How Organized Crime Advances in Argentina". To close this current edition, we present "62 Years of Indonesia – Mexico Diplomatic Relations: Some Reflections and Ways Forward", from the author Sulthon Sabaruddin Sjahril.We expect that, with this collection of research efforts and reflections from expert social scientists from a variety of disciplinary approaches, this current issue of the International Relations, Strategy, and Security Journal will please all its readers. ; Editorial En la presente edición, el lector encontrará dos secciones temáticas: 1. Seguridad Contemporánea, y: 2. Casuística Internacional.Seguridad contemporánea T1César Ross y Gonzalo Montaner Correo abren la edición volumen 12, número 2, con el artículo denominado "La agenda de los estudios de seguridad post 9/11: ¿de qué y quiénes hablan?", contextualizando la nueva era de la seguridad internacional derivada de aquellos ataques terroristas, que imprimieron la ideología de amigo-enemigo en el sistema internacional. Logran, además, modificar los conceptos tradicionales de guerra, para lo cual presentamos la contribución de Mariano César Bartolomé, con su artículo titulado "El empleo actual del concepto guerra en las relaciones internacionales". En este se profundiza en la epistemología relativa a las nuevas necesidades deontológicas que presenta la mutación de las revoluciones. En consecuencia y para finalizar esta sección temática de la Revista de Relaciones Internacionales, Estrategia y Seguridad, está "La percepción de las élites políticas y la predilección por las formas privadas de violencia: de los mercenarios a las compañías militares de seguridad privada", escrito por Mario Iván Urueña Sánchez, documento en el cual se cristalizan los aportes de los autores iniciales. Casuística en relaciones internacionales Ernani Contipelli escribió el artículo "Gobernanza global y análisis comparado de los procesos de integración en américa latina: comunidad andina y el Mercado del Sur", Por la misma línea se encuentra el aporte de Jerónimo Ríos Sierra, pero esta vez analizando con lupa los costos en el recorrido de otras organizaciones internacionales de la región: "La Unión de Naciones Suramericanas y la Alianza Bolivariana para los Pueblos de Nuestra América: ¿otra década perdida?". Por su parte, Wilson Fernández Luzuriaga, presenta "Uruguay y su ingreso al Consejo de Seguridad de las Naciones Unidas. Claves para comprender el rol de un Estado pequeño", en el cual escribe tendencias que podrán ser adoptados por la periferia del sistema internacional y que pueden perfectamente palparse en estudios de casos, como el que realizó Mariano Turzi Correo en "At world's end: China, US and the Panama canal". Ahora, hacia el sur del continente americano, Melisa Deciancio enriquece nuestra edición con el artículo "La construcción del campo de las relaciones internacionales (ri) argentinas: contribuciones desde la geopolítica". Entretanto, María Cecilia Míguez reflexiona sobre "La Autonomía Heterodoxa y la clasificación de las políticas exteriores en la Argentina". Finalmente, se cotejan en nuestra edición dos artículos enfocados en el "caliente" tema del narcotráfico, uno en Brasil y otro en Argentina: el primero de ellos, escrito por Esteban Arratia Sandobal y titulado "Beyond pacification Competition State-Making in Rio's favelas", contrastado con la particularidad del territorio argentino, bien descrito por Carolina Sampó: "Narcotráfico y trata de personas, una muestra de cómo el crimen organizado avanza en Argentina". Se cierra la presente edición con "62 Years of Indonesia – Mexico Diplomatic Relations: Some Reflections and Ways Forward", del autor Sulthon Sabaruddin Sjahril. Se espera con la presente colección de investigaciones y reflexiones de expertos cientistas sociales con multiplicidad de enfoques disciplinares que este número de la Revista de Relaciones Internacionales, Estrategia y Seguridad sea de su total agrado. ; Nessa edição, o leitor encontrará duas seções temáticas: 1. Segurança contemporânea e 2. Casuística internacional.Segurança contemporâneaCésar Ross e Gonzalo Montaner Correo abrem a edição volume 12, número 2, com o artigo denominado "A agenda dos estudos de segurança post 9/11: de que e quem são os que falam?", contextualizando a nova era da segurança internacional derivada de aqueles ataques terroristas, que imprimiram a ideologia de amigo-inimigo no sistema internacional. Conseguem, além disso, modificar os conceitos tradicionais da guerra, para o qual apresentamos a contribuição de Mariano César Bartolomé, com o seu artigo titulado "O emprego atual do conceito guerra nas relações internacionais". Neste se aprofunda na epistemologia relativa as novas necessidades deontológicas que apresenta a mutação das revoluções. Em consequência e para finalizar esta seção temática da Revista de Relações Internacionais, Estratégia e Segurança , está "A percepção das elites polí- ticas e a predileção pelas formas privadas de violência: dos mercenários as expedições militares de segurança privada", escrito por Mario Iván Urueña Sánchez, documento no qual se cristalizam as colaborações dos autores iniciais.Casuística em relações internacionaisErnani Contipelli escreveu o artigo "Governança global e análises comparativo aos processos de integração na américa latina: comunidade andina e o Mercado do Sul", Pela mesma linha encontrasse a colaboração de Jerónimo Ríos Sierra, mas nesta vez analisando com lentes de aumento os gastos no caminho de outras organizações internacionais da região: "A União das Nações Sul-americanas e a Aliança Bolivariana para os Povos de Nossa América: outra década perdida?". Por sua parte, Wilson Fernández Luzuriaga, apresenta "Uruguai e a sua entrada ao Conselho de Segurança das Nacoes Unidas. Chaves para compreender o rol de um Estado pequeno", no qual escreve tendências que poderão ser adotadas pela periferia do sistema internacional e que podem perfeitamente palpar-se em estudos de casos como o que realizou, Mariano Turzi, em "A rota da seda latinoamericana: a China e o Canal da Nicarágua". Agora, para o sul do continente americano, Melisa Deciancio enriquece nossa edição com o artigo "A constru- ção do campo das relações internacionais (ri) argentinas: contribuições desde a geopolítica". No entanto, María Cecilia Míguez reflexiona sobre "A Autonomia Heterodoxa e a classificação das políticas exteriores na Argentina". Finalmente, se enumeram na nossa edição dois artigos enfocados no "quente" tema do narcotráfico, um no Brasil e o outro na Argentina: o primeiro deles, escrito por Esteban Arratia Sandobal e titulado "Beyond pacification Competition State-Making in Rio's favelas", comparado com a particularidade do território argentino, bem descrito por Carolina Sampó: "Narcotráfico e tráfico de pessoas , uma amostra como o crime organizado avança na Argentina". Termina a apresente da edição com "62 years of Indonesia-México Diplomatic Relations: some reflections and ways forward", do autor Sulthon Sabaruddin Sjahril.Esperasse com a presente coleção de investigações e reflexões de experientes cientistas sociais, multiplicidade de enfoques disciplinares que este número da Revista de Relações Internacionais, Estratégia e Segurança seja do seu total agrado.

The issue of minority rights protection has been actively implemented in international legal practice at the United Nations and the Council of Europe levels since the 1990s. The problem of political representation of minority interests began regulating at the level of Organization for Security and Co-operation in Europe with the establishment of the High Commissioner on National Minorities office. At the level of this institution with international experts participation were developed the next documents: the Lund Recommendations on the Effective Participation of National Minorities in Political Life (1999), the Warsaw Guidelines to Assist National Minority Participation in the Electoral Process (2001), the Bolzano/Bozen Recommendations on National Minorities in Inter-State Relations (2008), the Ljubljana Guidelines on Integration of Diverse Societies (2012), the Graz Recommendations on Access to Justice and National Minorities (2017), etc.The purpose of article is to highlight the international legal framework for ensuring the effective political representation of minority ethnic groups and the practice of their implementation in European countries. The author has analyzed three levels of political representation of minority ethnic groups: 1) central (nationwide); 2) regional and local (self-government); 3) advisory (consultative).During the XX – early XXI centuries the institution of ethnic party became established from the multi-ethnic areas of Western Europe to the countries of Central and Southeastern Europe. The electoral system should facilitate minority representation and influence. Where minorities are concentrated territorially, single-member districts may provide sufficient minority representation (Italy, Albania, etc.). Proportional representation systems, where a political party's share in the national vote is reflected in its share of the legislative seats, may assist in the representation of minorities (Finland, Slovakia, etc.). Some forms of preference voting, where voters rank candidates in order of choice, may facilitate minority representation and promote inter-communal cooperation (Bosnia and Herzegovina). Lower numerical thresholds for representation in the legislature may enhance the inclusion of national minorities in governance (Poland, Serbia, etc.). A number of European countries (Croatia, Slovenia, Romania, Hungary, etc.) use a reserved number of seats in one or both chambers of parliament or in parliamentary committees. Ethnic minority representation at the government level is realized through the establishment of specialized central executive bodies, which are usually represented in the structure of culture and education ministries. Representatives of ethnic minorities are involved in these government institutions. The Republic of Croatia has a positive experience of ethnic minority representation in the judiciary and law enforcement agencies.Effective ethnic minority participation is realized through the functional system of local self-governments, which are formed on territorial and non-territorial levels. A number of European ethnic communities have the territorial autonomies (Italy, Spain, France, Denmark, Finland, Moldova) owing to the processes of regionalization and decentralization. The corporative model of minority non-territorial autonomy is represented by so-called Sámi Parliaments in northern parts of Norway, Sweden, Finland and Russia. The personal model of minority non-territorial autonomy is the most common in the world. It is provided through non-governmental organizations. Advisory (consultative) bodies functionate as a channel for dialogue between government and ethnic communities for protection of education, linguistic and cultural rights. They are formed at the Government (Austria) and President (Ukraine) levels as well.Given the European states experience, the following aspects of minority representation should be improved: 1) re-establishment Hungarian and Romanian single-member districts; 2) review of legislative norms regarding the principles of ethnic party institutionalization; 3) application of open-list proportional representation for minority parties in the regions of Ukraine with a multi-ethnic population. ; Починаючи з 1990-х років питання захисту прав етнічних, мовних і релігійних меншин активно впроваджується в міжнародно-правову практику на рівні ООН та Ради Європи. Однією з важливих постала проблема політичного представництва інтересів меншин, яка починає регулюватися на рівні ОБСЄ з запровадженням посади Верховного Комісара у справах національних меншин. На рівні цієї інституції за участі міжнародних експертів вироблені Лундські рекомендації про ефективну участь національних меншин у суспільно-політичному житті (1999), Варшавські рекомендації щодо сприяння участі національних меншин у виборчому процесі (2001), Больцанські/Боценські рекомендації щодо національних меншин у міждержавних відносинах (2008), Люблянські рекомендації щодо інтеграції різноманітних суспільств (2012), Грацькі рекомендації щодо доступу до правосуддя і національних меншин (2017) та ін.Метою статті є висвітлення міжнародно-правового формату забезпечення ефективного політичного представництва інтересів етнічних меншин та практики їх застосування в європейських країнах. Автор розглядає три рівні політичного представництва міноритарних етнічних груп: 1) центральний (загальнодержавний); 2) регіональний та локальний (самоврядування); 3) дорадчий (консультативний).У контексті аналізу політичного представництва етнічних меншин важливу роль займає інститут етнополітичної партії. Впродовж XX – початку XXI ст. він розширив свій ареал із поліетнічних регіонів Західної Європи до країн Центральної та Південо-Східної Європи. Справедливому представництву етнічних меншин у органах влади сприяє створення одномандатних округів (Італія, Албанія та ін.), пропорційна виборча система (Фінляндія, Словаччина та ін.), преференційне голосування (Австралія), зниження відсоткового бар'єру для проходження до парламенту етнополітичних партій (Польща, Сербія та ін.). Ряд країн Європи (Боснія і Герцеговина, Косово, Хорватія, Словенія, Румунія, Угорщина) застосовують практику резервування місць у парламенті для організацій етнічних громад. Представництво меншин на рівні уряду реалізується шляхом створення спеціальних органів центральної виконавчої влади, які зазвичай представлені в структурі міністерств культури та освіти. До роботи в цих урядових інституціях залучаються представники етнічних груп. Позитивний досвід репрезентації етнічних меншин у судових і правоохоронних органах має Республіка Хорватія.Ефективна політична участь та представництво у владі етнічних меншин реалізується через функціональну систему місцевого самоврядування, яка створюється на екстериторіальній та територіальній основі. Корпоративна модель екстериторіальної автономії меншин представлена так званими саамськими парламентами на півночі Норвегії, Швеції, Фінляндії та Росії. Найбільш розповсюджна у світі персональна модель екстериторіальної автономії етнічних меншин забезпечується шляхом створення неурядових організацій. Завдяки процесам регіоналізації та децентралізації ряд етнічних громад Європи мають статус національно-територіальних автономій (Італія, Іспанія, Франція, Данія, Фінляндія, Молдова). Дорадчі (консультативні) органи слугують каналами для діалогу між державною владою та етнічними громадами в питаннях використання земельних ресурсів, житла, захисту освітніх, мовних і культурних прав. Вони формуються як на рівні уряду (Австрія), так на рівні президентської влади (Україна).Враховуючи досвід цих держав, потребують вдосконалення наступні аспекти політичної репрезентації етнічних меншин: 1) відновлення адміністративних меж угорськомовного та румунськомовного виборчих одномандатних округів; 2) перегляд законодавчої норми щодо принципів інституціоналізації етнополітичних партій; 3) застосування на регіональному та локальному рівнях пропорційної системи відкритих списків із можливістю репрезентації партій меншин у регіонах України з поліетнічним складом населення. ; Починаючи з 1990-х років питання захисту прав етнічних, мовних і релігійних меншин активно впроваджується в міжнародно-правову практику на рівні ООН та Ради Європи. Однією з важливих постала проблема політичного представництва інтересів меншин, яка починає регулюватися на рівні ОБСЄ з запровадженням посади Верховного Комісара у справах національних меншин. На рівні цієї інституції за участі міжнародних експертів вироблені Лундські рекомендації про ефективну участь національних меншин у суспільно-політичному житті (1999), Варшавські рекомендації щодо сприяння участі національних меншин у виборчому процесі (2001), Больцанські/Боценські рекомендації щодо національних меншин у міждержавних відносинах (2008), Люблянські рекомендації щодо інтеграції різноманітних суспільств (2012), Грацькі рекомендації щодо доступу до правосуддя і національних меншин (2017) та ін.Метою статті є висвітлення міжнародно-правового формату забезпечення ефективного політичного представництва інтересів етнічних меншин та практики їх застосування в європейських країнах. Автор розглядає три рівні політичного представництва міноритарних етнічних груп: 1) центральний (загальнодержавний); 2) регіональний та локальний (самоврядування); 3) дорадчий (консультативний).У контексті аналізу політичного представництва етнічних меншин важливу роль займає інститут етнополітичної партії. Впродовж XX – початку XXI ст. він розширив свій ареал із поліетнічних регіонів Західної Європи до країн Центральної та Південо-Східної Європи. Справедливому представництву етнічних меншин у органах влади сприяє створення одномандатних округів (Італія, Албанія та ін.), пропорційна виборча система (Фінляндія, Словаччина та ін.), преференційне голосування (Австралія), зниження відсоткового бар'єру для проходження до парламенту етнополітичних партій (Польща, Сербія та ін.). Ряд країн Європи (Боснія і Герцеговина, Косово, Хорватія, Словенія, Румунія, Угорщина) застосовують практику резервування місць у парламенті для організацій етнічних громад. Представництво меншин на рівні уряду реалізується шляхом створення спеціальних органів центральної виконавчої влади, які зазвичай представлені в структурі міністерств культури та освіти. До роботи в цих урядових інституціях залучаються представники етнічних груп. Позитивний досвід репрезентації етнічних меншин у судових і правоохоронних органах має Республіка Хорватія.Ефективна політична участь та представництво у владі етнічних меншин реалізується через функціональну систему місцевого самоврядування, яка створюється на екстериторіальній та територіальній основі. Корпоративна модель екстериторіальної автономії меншин представлена так званими саамськими парламентами на півночі Норвегії, Швеції, Фінляндії та Росії. Найбільш розповсюджна у світі персональна модель екстериторіальної автономії етнічних меншин забезпечується шляхом створення неурядових організацій. Завдяки процесам регіоналізації та децентралізації ряд етнічних громад Європи мають статус національно-територіальних автономій (Італія, Іспанія, Франція, Данія, Фінляндія, Молдова). Дорадчі (консультативні) органи слугують каналами для діалогу між державною владою та етнічними громадами в питаннях використання земельних ресурсів, житла, захисту освітніх, мовних і культурних прав. Вони формуються як на рівні уряду (Австрія), так на рівні президентської влади (Україна).Враховуючи досвід цих держав, потребують вдосконалення наступні аспекти політичної репрезентації етнічних меншин: 1) відновлення адміністративних меж угорськомовного та румунськомовного виборчих одномандатних округів; 2) перегляд законодавчої норми щодо принципів інституціоналізації етнополітичних партій; 3) застосування на регіональному та локальному рівнях пропорційної системи відкритих списків із можливістю репрезентації партій меншин у регіонах України з поліетнічним складом населення.

This research aims to analyse the understanding influence of government accounting standards, implementation of accounting information system, utilization of information technology to the quality of financial report of West Kalimantan Province with Human Resource competency as a moderating variable. This type of research is quantitative research with research survey methods. The population and sample in this study were the state civil servant (ASN) in 30 (thirty) regional organization in the provincial government of West Kalimantan. The result of this study showed that the understanding of government accouting standards has a significant effect on quality of government financial report, partially, human resourch competency is able to moderate the influence of information system implementation Accounting for quality of government financial statement, but unable to moderate the influence of government accounting comprehension and the utilization of information technology on the quality of government financial statement. Keywords: Quality of financial statements, understanding of government accounting standards, application of accounting information systems, utilization of information technology and competency human resource.DAFTAR PUSTAKAAbdullah, M.W. 2017. Pemoderasi Kompetensi Sumber Daya Manusia Terhadap Peningkatan Kualitas Laporan Keuangan Daerah Kabupaten Bone. Jurnal Ilmiah Akuntansi Peradaban: Vol. III No. 2 Desember 2017.Agung, T.M & Gayatri. 2018. Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Karangasem. SSN: 2302-8556E-Jurnal Akuntansi Universitas UdayanaVol.23.2. Mei (2018):1253-1276DOI: https://doi.org/10.24843/EJA.2018.v23.i02.p17Agustiawan, N.T & Rasmini, N.K. 2016. Pengaruh Sistem Berbasis Akrual, Ti, Dan Spip Pada Kualitas Laporan Keuangan Dengan Kompetensi Sdm Sebagai Moderasi. Issn : 2337-3067. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana 5.10 (2016): 3475-3500.Arista, Ryan. 2018. Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Pada Organisasi Perangkat Daerah Provinsi Riau). JOM FEB, Volume 1 Edisi 1 (Januari - Juni 2018).Armando, Gerry. 2013.Pengaruh Sistem Pengendalian Intern Dan Pengawasan Keuangan Daerah Terhadap Nilai Informasi Laporan Keuangan Pemerintah. Jurnal akuntansi no.1 vol.1, 2013.Barus, Syarifuddin. 2017. 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Faktor-Faktor Yang Mempengaruhi Kualitas Laporan Keuangan SKPD Pemerintah Kabupaten Deli Serdang Dengan Kualitas Sumber Daya Manusia Sebagai Variabel Moderating. Universitas Sumatera Utara. Indonesia.Hardyansyah. 2016. Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Dengan Sistem Pengendalian Intern Sebagai Variabel Moderasi Pada SKPD Kabupaten Polewali Mandar, Jurnal Ilmiyah Akuntansi Peradaban: Vol. I No. 1 Januari 2016.Inapty, M.A & Martiningsih, RR. 2016. Pengaruh Penerapan Standar Akuntansi Pemerintah, Kompetensi Aparatur Dan Peran Audit Internal Terhadap Kualitas Informasi Laporan Keuangan. Akuntabilitas: Jurnal Ilmu Akuntansi Volume 9 (1), April 2016 P-ISSN: 1979-858X; E-ISSN: 2461-1190 Page 27 - 42.Indriantoro, Nur., & Supomo, Bambang. 2002. Metodologi Penelitian Bisnis. Cetakan Kedua. BPFE. Yogyakarta.Jensen, M.C &Meckling, W.H. 1976. A Theory Of The Firm: Governance, Residual Claims And Organizational Forms (Harvard University Press, December 2000) Available At Http://Hupress.Harvard.Edu/Catalog/JENTHF.HtmlKhairudin, Ibnu. 2017. Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Daerah Dengan Kompetensi Sumber Daya Manusia Sebagai Variabel Moderasi (Studi Empiris Pada Satuan Kerja Perangkat Daerah Kabupaten Sleman Dan Bantul). Http://Repository.Umy.Ac.Id/Handle/123456789/16242.Kock, Ned. 2015. WarpPLS 5.0 User Manual ScriptWarp System. Laredo, Texas. USA.Kumalasari, K.P & Sudarma, Made. 2013. A Critical Perspective Towards Agency Theory. Jurnal Akuntansi Multiparadigma, Volume 4, Nomor 2, Agustus 2013, Hlm 269-285.Latan, H & Ghozali, I. 2017. Partial Least Squares Konsep, Metode dan Aplikasi Menggunakan Program WarpPLS 5.0. Third Edition. Badan Penerbit Universitas Diponegoro. Semarang.Nadir, Rasyidah Dan Hasyim. 2017. Pengaruh Pemanfaatan Teknologi Informasi, Kompetensi Sumber Daya Manusia, Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Dengan Variabel Intervening Standar Akuntansi Pemerintahan Berbasis Akrual (Studi Empiris Di PEMDA Kabupaten Barru). AKUNTABELISSN Online: 2528-1135 Volume 14, No 1 2017.Ningrum, K.K. 2018. Pengaruh Kompetensi Sumber Daya Manusia, Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kebumen. Universitas Islam Indonesia. Indonesia. Nurillah, Assyifa. 2014. Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (SKAD), Pemanfaatan Tekonologi Informasi Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah. (Studi Empiris Pada SKPD Kota Depok). JurnalAkuntansi dan Bisnis.Vol. 1. No.1. Hal. 2337-3806.Nurillah, Muid. 2014. Pengaruh Kompetensi Sumber Daya Manusia, Penerapan Sistem Akuntansi Keuangan Daerah (Sakd), Pemanfaatan Teknologi Informasi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Skpd Kota Depok), Universitas Diponegoro. Indonesia.Pamungkas, V.P. 2017. Pengaruh Kompetensi Sumber Daya Manusia Dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Empiris Pada Dinas Pendapatan Pengelolaan Keuangan DanAset Daerah (Dppkad) Kabupaten Boyolali), Universitas Muhammadiyah Surakarta. Indonesia.Rahman. Dicky. 2015. Pengaruh Pemanfaatan Teknologi Informasi, Penerapan Sistem Akuntansi Keuangan Daerah, Dan Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Daerah (Studi Empiris Pada Skpd Provinsi Riau). Jom Fekon Vol. 2 Nomor. 2 Oktober 2015.Ramadhan, Shahrul. 2015. 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In this issue, readers will find two subject matter sections: 1. Contemporary Security and 2. International Relations CasuistryContemporary SecurityCésar Ross and Gonzalo Montaner Correo open the Volume 12 Number 2 issue with the article titled "The Post-9/11 Security Studies Agenda: What is Being Discussed and Who are Being Discussed?", offering a context for the new era of international security from the starting point of those terrorist attacks which imbued in the international system the friend-enemy ideology. In addition, these attacks managed to modify the traditional concepts of war, and in concordance we present Mariano César Bartolomé's contribution, his article "The Current Use of the Concept 'War' in International Relations". In it, a deeper insight on the epistemology associated with the new deontological needs stemming from the mutation of revolutions is offered. Accordingly, and in order to close this subject matter section of the International Relations, Strategy, and Security Journal, you can find "The Perception of Political Elites and the Predilection for Private Forms of Violence: From Mercenaries to Military Private Security Companies", by Mario Iván Urueña Sánchez, a document in which the contributions from the previous authors come to fruition.International Relations CasuistryErnani Contipelli wrote the article "Global Governance and Comparative Analysis of the Integration Processes in Latin America: The Andean Community and the MERCOSUR". Following a similar approach, we find Jerónimo Ríos Sierra's contribution, "The UNASUR and the Bolivarian Alliance for the People of Our America: Another Lost Decade?" Here, he meticulously analyzes the toll paid due to the auctioning of other regional international organizations. In turn, Wilson Fernández Luzuriaga presents "Uruguay and its Incorporation to the United Nations Security Council. International Law in the Role of a Small State". He describes tendencies that could be adopted by peripheral actors in the international system and that can be perfectly spotted in other case studies, as the one carried out by Mariano Turzi in "Latin American silk road: China and the Nicaragua Canal". Now, and from the south of the American continent, Melisa Deciancio enriches our issue with the article "The Construction of the Argentinian International Relations (IR) Field: Contributions from Geopolitics". Meanwhile, María Cecilia Míguez reflects on "The Unorthodox Autonomy and the Classification of Foreign Politics in Argentina". Finally, two related articles are presented in our issue; both focus on the "hot" topic of drug trafficking, one from Brazil and the other from Argentina. The former was written by Esteban Arratia Sandobal and is titled "Beyond Pacification/Competition: State-Making in Rio's Favelas", and it could be contrasted with the peculiarities of the Argentinian territory, so well described by Carolina Sampó in the latter, "Drug and Human Trafficking: A Sample of How Organized Crime Advances in Argentina". To close this current edition, we present "62 Years of Indonesia – Mexico Diplomatic Relations: Some Reflections and Ways Forward", from the author Sulthon Sabaruddin Sjahril.We expect that, with this collection of research efforts and reflections from expert social scientists from a variety of disciplinary approaches, this current issue of the International Relations, Strategy, and Security Journal will please all its readers. ; Editorial En la presente edición, el lector encontrará dos secciones temáticas: 1. Seguridad Contemporánea, y: 2. Casuística Internacional.Seguridad contemporánea T1César Ross y Gonzalo Montaner Correo abren la edición volumen 12, número 2, con el artículo denominado "La agenda de los estudios de seguridad post 9/11: ¿de qué y quiénes hablan?", contextualizando la nueva era de la seguridad internacional derivada de aquellos ataques terroristas, que imprimieron la ideología de amigo-enemigo en el sistema internacional. Logran, además, modificar los conceptos tradicionales de guerra, para lo cual presentamos la contribución de Mariano César Bartolomé, con su artículo titulado "El empleo actual del concepto guerra en las relaciones internacionales". En este se profundiza en la epistemología relativa a las nuevas necesidades deontológicas que presenta la mutación de las revoluciones. En consecuencia y para finalizar esta sección temática de la Revista de Relaciones Internacionales, Estrategia y Seguridad, está "La percepción de las élites políticas y la predilección por las formas privadas de violencia: de los mercenarios a las compañías militares de seguridad privada", escrito por Mario Iván Urueña Sánchez, documento en el cual se cristalizan los aportes de los autores iniciales. Casuística en relaciones internacionales Ernani Contipelli escribió el artículo "Gobernanza global y análisis comparado de los procesos de integración en américa latina: comunidad andina y el Mercado del Sur", Por la misma línea se encuentra el aporte de Jerónimo Ríos Sierra, pero esta vez analizando con lupa los costos en el recorrido de otras organizaciones internacionales de la región: "La Unión de Naciones Suramericanas y la Alianza Bolivariana para los Pueblos de Nuestra América: ¿otra década perdida?". Por su parte, Wilson Fernández Luzuriaga, presenta "Uruguay y su ingreso al Consejo de Seguridad de las Naciones Unidas. Claves para comprender el rol de un Estado pequeño", en el cual escribe tendencias que podrán ser adoptados por la periferia del sistema internacional y que pueden perfectamente palparse en estudios de casos, como el que realizó Mariano Turzi Correo en "At world's end: China, US and the Panama canal". Ahora, hacia el sur del continente americano, Melisa Deciancio enriquece nuestra edición con el artículo "La construcción del campo de las relaciones internacionales (ri) argentinas: contribuciones desde la geopolítica". Entretanto, María Cecilia Míguez reflexiona sobre "La Autonomía Heterodoxa y la clasificación de las políticas exteriores en la Argentina". Finalmente, se cotejan en nuestra edición dos artículos enfocados en el "caliente" tema del narcotráfico, uno en Brasil y otro en Argentina: el primero de ellos, escrito por Esteban Arratia Sandobal y titulado "Beyond pacification Competition State-Making in Rio's favelas", contrastado con la particularidad del territorio argentino, bien descrito por Carolina Sampó: "Narcotráfico y trata de personas, una muestra de cómo el crimen organizado avanza en Argentina". Se cierra la presente edición con "62 Years of Indonesia – Mexico Diplomatic Relations: Some Reflections and Ways Forward", del autor Sulthon Sabaruddin Sjahril. Se espera con la presente colección de investigaciones y reflexiones de expertos cientistas sociales con multiplicidad de enfoques disciplinares que este número de la Revista de Relaciones Internacionales, Estrategia y Seguridad sea de su total agrado. ; Nessa edição, o leitor encontrará duas seções temáticas: 1. Segurança contemporânea e 2. Casuística internacional.Segurança contemporâneaCésar Ross e Gonzalo Montaner Correo abrem a edição volume 12, número 2, com o artigo denominado "A agenda dos estudos de segurança post 9/11: de que e quem são os que falam?", contextualizando a nova era da segurança internacional derivada de aqueles ataques terroristas, que imprimiram a ideologia de amigo-inimigo no sistema internacional. Conseguem, além disso, modificar os conceitos tradicionais da guerra, para o qual apresentamos a contribuição de Mariano César Bartolomé, com o seu artigo titulado "O emprego atual do conceito guerra nas relações internacionais". Neste se aprofunda na epistemologia relativa as novas necessidades deontológicas que apresenta a mutação das revoluções. Em consequência e para finalizar esta seção temática da Revista de Relações Internacionais, Estratégia e Segurança , está "A percepção das elites polí- ticas e a predileção pelas formas privadas de violência: dos mercenários as expedições militares de segurança privada", escrito por Mario Iván Urueña Sánchez, documento no qual se cristalizam as colaborações dos autores iniciais.Casuística em relações internacionaisErnani Contipelli escreveu o artigo "Governança global e análises comparativo aos processos de integração na américa latina: comunidade andina e o Mercado do Sul", Pela mesma linha encontrasse a colaboração de Jerónimo Ríos Sierra, mas nesta vez analisando com lentes de aumento os gastos no caminho de outras organizações internacionais da região: "A União das Nações Sul-americanas e a Aliança Bolivariana para os Povos de Nossa América: outra década perdida?". Por sua parte, Wilson Fernández Luzuriaga, apresenta "Uruguai e a sua entrada ao Conselho de Segurança das Nacoes Unidas. Chaves para compreender o rol de um Estado pequeno", no qual escreve tendências que poderão ser adotadas pela periferia do sistema internacional e que podem perfeitamente palpar-se em estudos de casos como o que realizou, Mariano Turzi, em "A rota da seda latinoamericana: a China e o Canal da Nicarágua". Agora, para o sul do continente americano, Melisa Deciancio enriquece nossa edição com o artigo "A constru- ção do campo das relações internacionais (ri) argentinas: contribuições desde a geopolítica". No entanto, María Cecilia Míguez reflexiona sobre "A Autonomia Heterodoxa e a classificação das políticas exteriores na Argentina". Finalmente, se enumeram na nossa edição dois artigos enfocados no "quente" tema do narcotráfico, um no Brasil e o outro na Argentina: o primeiro deles, escrito por Esteban Arratia Sandobal e titulado "Beyond pacification Competition State-Making in Rio's favelas", comparado com a particularidade do território argentino, bem descrito por Carolina Sampó: "Narcotráfico e tráfico de pessoas , uma amostra como o crime organizado avança na Argentina". Termina a apresente da edição com "62 years of Indonesia-México Diplomatic Relations: some reflections and ways forward", do autor Sulthon Sabaruddin Sjahril.Esperasse com a presente coleção de investigações e reflexões de experientes cientistas sociais, multiplicidade de enfoques disciplinares que este número da Revista de Relações Internacionais, Estratégia e Segurança seja do seu total agrado.

Gli interventi di riforma susseguitisi a partire dai primi anni novanta hanno introdotto modifiche al sistema pensionistico tali da rendere necessaria una trasformazione nel modo di porsi di fronte alla pensione. La riduzione della tutela pensionistica garantita dalla previdenza obbligatoria operata mediante l'introduzione del metodo contributivo ha imposto al lavoratore la necessità della scelta di un regime di previdenza complementare. Il presente lavoro ha ad oggetto lo studio della previdenza complementare per i lavoratori del settore pubblico contrattualizzato con particolare riguardo al funzionamento dei Fondi pensione istituiti per i dipendenti pubblici. Il primo obiettivo è quello di considerare quali peculiarità contraddistinguono la previdenza complementare per i pubblici dipendenti rispetto a quella prevista per i dipendenti del settore privato in considerazione anche del decreto legislativo n. 252/2005 (noto come decreto Maroni) che ha innovato la materia; il secondo obiettivo si pone la finalità di capire quali siano i meccanismi posti a regolamentazione di questo nuovo sistema nato ad integrazione della previdenza. Le particolarità della previdenza complementare per i dipendenti pubblici emergono nitidamente già dalla lettura delle fonti disciplinanti la stessa pertanto non si può comprendere il funzionamento della previdenza complementare per i lavoratori pubblici contrattualizzati senza effettuare un'attenta analisi del decreto legislativo n. 124/1993, della legge n. 388/2000, del decreto legislativo n. 252/2005, delle varie circolari prodotte dall' Inpdap e delle più recenti deliberazioni in materia di regolamentazione del settore elaborate dalla Commissione di Vigilanza sui Fondi pensione. Il primo capitolo della tesi individua in maniera puntuale le normative rivolte alla regolamentazione del settore della previdenza complementare in genere. Tali interventi normativi sono considerati tracciando la linea evolutiva della previdenza complementare attraverso gli anni del suo sviluppo e considerando anche le implicazioni derivanti a seguito della riforma del titolo V della Costituzione. Si studiano gli elementi distintivi della previdenza complementare, le fonti istitutive e le diverse forme di previdenza. Il contenuto del capitolo primo si sviluppa ulteriormente con l'analisi delle forme che ha assunto la previdenza complementare nel passato e attraverso l'esame delle configurazioni che prenderà nel futuro con l'istituzione dei Fondi pensione regionali e delle forme pensionistiche complementari istituite dagli enti di previdenza. Più specificamente sono analizzati i diversi momenti che scandiscono il funzionamento della previdenza complementare attraverso una disamina della fasi di adesione, accumulo delle risorse ed infine di erogazione delle prestazioni pensionistiche. Il capitolo prosegue con l'esposizione delle oramai superate forme di previdenza complementare definite "integrative". Dall'analisi emerge la necessità dell'adeguamento dei fondi pensione preesistenti alle nuove disposizioni dettate dal D.M. n. 62 del 10 maggio 2007. Infine vengono illustrate le prerogative della Commissione di Vigilanza sui Fondi Pensione, importante organismo di tutela della previdenza complementare, che adotta le direttive generali per la regolamentazione del settore. Il capitolo si conclude con un breve richiamo alla normativa comunitaria in tema di previdenza complementare (Direttiva 2003/41/Ce) e con una sintetica analisi del Libro Bianco delle Pensioni predisposto dalla Commissione Europea. Dall'esame del testo emerge l'attribuzione di una maggiore importanza alla previdenza complementare con particolare riguardo allo sviluppo di sistemi pensionistici privati complementari, al potenziamento della sicurezza dei sistemi pensionistici integrativi, al miglioramento dell'operatività transfrontaliera dei fondi pensione nazionali in sintonia con l'evoluzione di un mercato del lavoro flessibile. Nel secondo capitolo, sulla scorta della considerazione che il contratto collettivo rappresenta per i dipendenti pubblici contrattualizzati la fonte di regolamentazione dei fondi di previdenza complementare, si approfondisce la disciplina della contrattazione collettiva nel settore pubblico al fine di rendere un quadro completo della materia, ampliando, così, anche il campo di indagine. Nell'analisi, è messo in rilievo che la fonte collettiva, diversamente da quanto avviene nel settore privato, è oggetto di una dettagliata regolamentazione legislativa che ne delinea l'intero processo formativo, tracciandone i confini, la struttura e l'efficacia. È illustrato, inoltre, come l'articolazione del sistema contrattuale sia di competenza delle parti sociali che, sempre su indicazione del legislatore, provvedono alla definizione dei comparti di contrattazione, della struttura contrattuale, dei rapporti tra i diversi livelli di contrattazione e della durata dei contratti collettivi nazionali ed integrativi. Successivamente, si passa alla disamina delle fonti e della disciplina della previdenza complementare nel pubblico impiego così come regolamentata nell'ordinamento giuridico italiano. In particolare, per quanto concerne lo specifico campo di indagine, si osserva come la previdenza complementare per i dipendenti pubblici si fondi su di un passaggio necessario e cioè l'applicazione del Tfr. Sono stati considerati, inoltre, gli aspetti che contraddistinguono il personale in regime di Trattamento di Fine Servizio con un'analisi delle modalità di calcolo delle diverse indennità di TFS (indennità di buonuscita, indennità premio di fine servizio ed indennità di anzianità); successivamente viene chiarita la disciplina giuridica del Trattamento di fine rapporto con illustrazione delle modalità di conteggio dello stesso ai sensi dell'art. 4 dell'Accordo Nazionale Quadro del 29 luglio 1999. Sono poi affrontate le problematiche collegate al meccanismo di gestione virtuale dell'accantonamento di fine rapporto. In seguito, si considera la governance dei fondi pensione per il pubblico impiego; si rilevano così le modalità di adesione e le norme che ne disciplinano il funzionamento alla luce delle disposizioni contenute nel d. lgs. n. 124/93 e nei successivi decreti ministeriali. Altre rilevanti questioni esaminate riguardano il trasferimento del montante accantonato e rivalutato al Fondo pensione nel momento della cessazione dal servizio, il riparto delle risorse destinate al finanziamento della previdenza complementare, il versamento ai fondi pensione dei contributi datoriali. Si compie, poi, una disamina dei fondi pensionistici integrativi nel parastato analizzando i vecchi ed i nuovi vincoli imposti dalle recenti normative. Parte della trattazione è riservata all'analisi del contributo dell'Inpdap (confluito con legge n. 214/2011 nell'INPS), al quale il legislatore ha assegnato peculiari compiti nella regolamentazione della materia della previdenza complementare. Vengono analizzate le funzioni conferite all'Istituto dalla legge n. 388/2000 e dal DPCM del 2 marzo 2001 con uno sguardo ad alcune problematiche operative che hanno comportato il ritardo nel decollo dei fondi di previdenza complementare per i dipendenti pubblici. Tali cause sono riconducibili alle complessità tecnico finanziarie connesse all'introduzione del trattamento di fine rapporto ed alla sottovalutazione, da parte del legislatore, del bisogno di previdenza complementare anche per i dipendenti pubblici. Di indubbio interesse risulta, infine, l'analisi del regime fiscale attribuito alla previdenza complementare con una valutazione che parte dalla disciplina in vigore prima del d. lgs. n. 124/1993 e successive modifiche, per giungere fino al d. lgs. n. 252/2005 che ha introdotto, a decorrere dal 1 gennaio 2008, una nuova disciplina valevole solo per i lavoratori privati. Si sottolineano, dunque, le differenze che emergono dall'analisi dei due regimi fiscali applicabili rispettivamente ai dipendenti pubblici contrattualizzati ed ai dipendenti privati. Dalla trattazione emerge, quindi, come la carenza di un'organica disciplina regolamentare non abbia consentito l'attuazione per i lavoratori pubblici delle innovative disposizioni previdenziali. Nel terzo capitolo, si esamina la genesi dei fondi pensione esistenti per i dipendenti pubblici analizzando le rispettive discipline funzionali con una analisi approfondita della procedura istitutiva. Particolare attenzione è riservata allo studio dei Fondi pensione esistenti per i lavoratori pubblici contrattualizzati: Espero, Perseo e Sirio. Con riferimento a tali fondi vengono analizzati i poteri degli organi di amministrazione e di controllo presenti nello Statuto e nel Regolamento elettorale. Specifica attenzione è dedicata allo studio delle problematiche relative all'avvio del Fondo Scuola Espero, accompagnato anche dalla illustrazione e dalla valutazione, sotto il profilo statistico, di alcuni valori numerici riguardanti gli aderenti ad Espero e del patrimonio in gestione. Segue, poi, la trattazione della gestione previdenziale compiuta da Espero attraverso le sue due linee di investimento: il Comparto CRESCITA ed il Comparto GARANZIA e, in particolare, si evidenziano, sotto un punto di vista strettamente finanziario, le performances economiche ottenute dai gestori. Una attenta analisi è dedicata anche al Fondo Enti Locali e Servizio Sanitario nazionale "Perseo" ed alle sue possibilità di crescita in considerazione della sua recente operatività (18 settembre 2012). Viene studiata la sua evoluzione con annessa indagine della struttura patrimoniale, finanziaria, amministrativa e contabile. Anche in questo caso, viene svolta un'analisi economico-finanziaria sulle possibilità di crescita del fondo Perseo e sulle sue future potenzialità. Infine, attraverso un procedimento di stima, viene rappresentata, in cifre, la convenienza per un dipendente pubblico dell'adesione a "Perseo". Si passa, poi, ad illustrare il funzionamento del fondo pensione "Sirio", operativo dal 19 ottobre 2012, che riguarda il personale dirigente e non dirigente dei Ministeri, degli Enti Pubblici non Economici, della Presidenza del Consiglio dei Ministri, del CNEL, dell'ENAC, delle Agenzie Fiscali, dell'Università, della Ricerca, della Sperimentazione e del Coni. E' svolta anche qui l'analisi della convenienza dell'adesione da un punto di vista strettamente economico. Il capitolo si conclude con un riferimento anche ad alcuni Fondi presenti a livello regionale, quali il Fondo Pensione FOPADIVA per i lavoratori dipendenti residenti nella Regione Autonoma Valle d'Aosta ed il fondo pensione LABORFONDS per i lavoratori dipendenti residenti nella regione Trentino Alto Adige. Con riferimento a quest'ultima tipologia di fondi, la ricerca termina con una valutazione in ordine alla loro redditività con una particolareggiata raccolta ed illustrazione di dati statistici.