Suchergebnisse

Japan is negotiating diligently with the European Union and is asking for its approval of the Japanese accounting standard as an equivalent to the IFRSs. If the Japanese accounting standard fails to be recognized as an equivalent of the IFRSs, disclosure by Japanese companies based on the Japanese accounting standard currently in the European Union would not be allowed. This would severely affect the financing activities of Japanese companies seeking to raise funds in the European Union. Japanese corporations are also concerned about the possibility that Japanese accounting standards could be branded as inferior to the European or U.S. Accounting Standards, thus causing a general mistrust among investors in Japanese capital markets.

Defence date: 23 July 2020 (Online) ; Examining Board: Professor Jennifer Welsh (EUI, Supervisor); Professor Dorothee Bohle (EUI); Professor Nina Caspersen (University of York); Professor Eiki Berg (University of Tartu) ; One of the most fundamental principles underpinning the post-World War II order, on which there is a broad and long-held consensus, is that once admitted into the club of universally recognized states, a political entity's territory and borders become sacred. The phenomenon of the "contested state," however, stubbornly challenges this sacred consensus, by suggesting that the current membership in and territorial configuration of the international society may not be entirely fixed. With three standalone substantive chapters, this thesis investigates three different aspects of contested states' relationship with the existing society of states. In Chapter 1, I attempt to make sense of the existence of these entities alongside other actors in the international system. By employing an ontological approach, I argue that a constellation of four dimensions constitutes a contested state as an independent non-UN member state, over which another State lays claim. My approach not only establishes these entities more clearly as a separate analytical category in world politics, worthy of detailed study, but also specifies these entities' distinct behavior when compared to other actors populating the same international system. Departing from the empirical reality that more than half of the thirty contested states have already died, Chapter 2 investigates the conditions under which contested states survive in the post-1945 international order. By employing an original time-series dataset and applying a comparative configurational analysis of the universe of cases of contested states, I show that three pathways to survival sufficiently capture the patterns underlying the persistence of these entities. The Chapter shows that, while external support is not a necessary condition for contested state survival, what happens outside a contested state's own "domestic" realm, nevertheless, plays a crucial role in keeping these entities alive. The findings of this Chapter unearth a contradiction that exists between the prerogatives of territorial integrity and the aims for peace and stability of the post-WWII international legal and normative order. Chapter 3 conducts a critical analysis of the nature and effect of contested states' struggle for recognition by focusing on Palestine and Kosovo. While seeking recognition and maintaining the hope of eventual membership in the society of states is an understandable objective, I argue that for contested states, recognition has a price. The post-WWII international legal and normative order has presented contested states with a trade-off. In seeking to achieve universal international recognition, contested states must curb their claims to self-determination and sacrifice some of the elements of empirical statehood they have managed to establish. Taken together, these chapters make a set of empirical, methodological, and theoretical contributions, not only for the study of contested states but also for the general discipline of IR.

This study aimed to investigate the extent of compliance by Jordanian electricity companies with the international internal auditing standards, issued by the Institute of Internal Auditors in the USA in 2009. The study also aimed to identify the most important obstacles that may hinder compliance and the impact of some personal variables of the internal auditors working in Jordanian electricity companies at the level of compliance with international internal auditing standards. To achieve these objectives, a questionnaire was developed and distributed to all internal auditors working for the electricity companies of Jordan. The researchers used relevant methods of statistical analysis to test the hypotheses (Means, One Sample T-test and One Way ANOVA). The study concluded that, in general, internal auditors comply with the international internal auditing standards to a high degree. However, exceptions to this compliance is the lack of sufficient attention by the internal auditors for the third criterion of the international standards of internal audit concerning the efficiency and due professional care, and the lack of sufficient attention by the internal auditors for fourth standard of the international standards of internal auditing relating to the quality assurance and improvement program. The study also found out that there are a number of obstacles that may hinder the compliance with the international internal auditing standards, and most important of these obstacles are the decrease in the number of auditors obtaining professional certificates in auditing. The study concluded with a number of recommendations including that internal auditors must comply with all international standards to ensure the proper performance of work, that management must provide the internal auditing departments with needed qualifications, and that internal auditors need certain specialized courses in the area of internal auditing.

C'est par un télégramme que lui a envoyé M. Gunnar Jahn, président du Comité Nobel du Parlement norvégien, en date du 10 octobre 1963, et que la Revue internationale a reproduit dans un précédent numéro, que le Comité international a appris qu'il était désigné, en même temps que la Ligue des Sociétés de la Croix-Rouge, pour recevoir le Prix Nobel de la Paix pour 1963. Haute distinction qui prenait, pour les deux institutions internationales, une signification toute particuliére en cette année du Centenaire de la fondation du mouvement universel de la Croix-Rouge.

Information about the possibilities of changes in national and international macroeconomic variables affects the expectations and behavior of individuals and firms more quickly than real changes in those macroeconomic variables. In this research, we investigate the impacts of international information (news) on the financial markets in Japan. We examine how news about the results of the Brexit referendum (BR) and the United States presidential election (USE) affected foreign exchange rates and stock market indexes. This research reveals evidence of statistically significant changes in exchange rates and stock market indexes within two weeks after the BR and USE, statistically significant changes in the exchange rate variance within the first week after the BR, and changes in the causality relationship between the variables after each event.

Artykuł recenzowany / Peer-reviewed paper ; Taiwan, as a country, despite its diplomatic isolation, participates in international relations enjoying a special interna- tional legal status. The aim of the present article is to find these elements of shaping the image of a country that are exhi- bited in Taiwan's promotion in the international arena. Particular attention in the article is paid to the analysis of influ- ence of shaping Taiwanese identity and ongoing democratic processes in the country, aimed at guaranteeing civil liber- ties, as important elements in the creation of the image of the Republic of China. A separate issue that has been analysed in the article is the image of Taiwan that emerges from materials broadcast by selected global TV channels.

Abstract
The cost of international trade matters. As traditional barriers to trade continue to diminish in importance, additional ways to lower trade costs become increasingly important to promoting international trade. Migrants can help lower trade costs between their country of birth and their country of residence by providing an information channel that reduces friction and facilitates trade relations. This paper applies a gravity model to a large set of data about developed and developing countries to estimate the extent of the relationship between migrants and trade. The results suggest that both immigrants and emigrants are significantly related to higher trade volumes. Immigrants seem to be especially good at facilitating trade in differentiated goods, for which information costs are particularly important.

THE CONVENTION ON INTERNATIONAL CIVIL AVIATION (1944) WAS MEANT TO PROTECT THE RIGHTS OF STATES, AND TO ASSURE THE SAFETY, REGULARITY, AND ORDERLY DEVELOPMENT OF CIVIL AVIATION ON THE BASIS OF EQUALITY OF OPPORTUNITY. SINCE WORLD WAR II CIVIL AIR TRANSPORTATION HAS FUNCTIONED IN A REGULATORY TRIANGLE: THE TECHNICAL, LEGAL FUNCTION OF THE INTERNATIONAL CIVIL AVIATION ORGANIZATION; THE SYSTEM OF BILATERAL AGREEMENTS COVERING WHAT AIRLINES ARE TO FLY WHICH ROUTES; AND THE MULTILATERAL TARRIF CONFERENCES ON PASSENGER FARES AND CARGO RATES. THE DECISION IN THE U.S. TO DEREGULATE ITS AIRLINE INDUSTRY HAS THROWN THE REST OF THE INDUSTRY, ESPECIALLY THAT PART IN THE THIRD WORLD, INTO DISARRAY. THESE DEVELOPING COUNTRIES ARE NOT PREPARED TO COMPETE IN AN UNPROTECTED INDUSTRY.

This book illuminates the characteristics of the Japanese economy comprehensively and analyses how and why they have been changing. The contributors to this fifteen-paper volume are internationally-known and leading researchers of the Japanese economy. Following the overview chapter, the book covers such areas as the Japanese firm, the labour market, consumption and saving patterns, financial markets, macroeconomic policies and international economic relations.

The aim of this paper is to determine which country has technological
superiority in the field of industry by analysing the strategic approaches
to the industrial development of three leading industrial countries
(Germany, China, and the US), as well as selected indicators of industrial
development. The results of the research show that China has the most
ambitious approach and pretension to take a leading position in a large
number of high-tech industries. Since 2014, China has become the
second-largest industrial power, right after Germany, while the US has been
in fourth place since 2017. China leads in terms of the share of industrial
products in global trade and the share of manufacturing value added in the
total world gross domestic product. Since 2015, China and Germany have
developed intensive cooperation in the area of hi-tech industrial
production, while bilateral relations between China and the US are tight due
to the trade war. While the US, as the third-largest bilateral trading
partner of Germany (after China and the Netherlands), is generating a trade
deficit, China is making a breakthrough towards the European market, which
is in line with the strategy of taking the position of a global leader in
high technology.