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As part of introducing accrual accounting in the public sector, many governments have – voluntarily – implemented the International Public Sector Accounting Standards (IPSAS) for financial reporting. Amongst other claimed benefits, IPSAS have been argued to facilitate comparison of adopters' financial reports and to lead tofavourable conditions on credit markets. However, governments that are confronted with the implementation decision face a trade-off between unaltered adoption, partial adoption, adaptation and non-adoption of standards. Drawing on insights from the literature on standardization and practice variation, this paper analyses the reasons, expressed by various actors from nine European countries, for deviating from implementing unaltered IPSAS and proposes a taxonomy of these reasons. The results show that, first, substantial deviations exist, and second, there is a plethora of reasons for them. These deviations are presented and then structured in the further course of the paper. As a consequence of deviations, achieving comparability as the central aim of standardization runs the risk of being undermined.

SummaryThis paper examines the working class in the United States and Britain in order to find a new perspective on the origins and break-up of the World Federation of Trade Unions. While most previous works have focused on the roles of institutions and leaders, this research uncovers the important role played by the thoughts, actions, and inactions of average workers in international affairs. American and British workers, as key constituents of two of the most important organizations making up the WFTU, were not passive observers of world events. Rather, they were critical not only of how the world union movement functioned, but also of the process which came to be termed the Cold War.

AbstractThis article reviews the "gaps" that allow for the creation of the "offshore" in international law and argues that these are instead constituted by constraints on our spatial imaginary of law than by any "real" gaps between state jurisdictions. The modern practices of sovereignty by states and non-state actors are at odds with the implicit geography of international law that assumes a static and fixed concept of territory. By rethinking the relevant legal spaces of international law and the sovereign practices that constitute the supposedly deterritorialized offshore, we can see that the offshore is actually onshore somewhere; we can reterritorialize the supposed deterritorialized competences. This article identifies a desynchronization between state territories and the actual exercise of sovereignty that presents as pseudo deterritorialization. Yet if both the concept of sovereignty and the implicit geography of international law confirm and reinforce one another in international law discourse, international lawyers are blind to the changing "landscape" of sovereignty in international law.

This paper examines whether international capital mobility in Asia has increased after the 1997 Asian financial crisis by estimating the Feldstein‐Horioka (FH) coefficients using panel cointegration and dynamic OLS regressions. In the benchmark estimation, we find that the FH coefficients of ten Asian economies decrease significantly from 0.65 during the pre‐crisis period to 0.32 during the post‐crisis period. Furthermore, the coefficient for the post‐crisis period is less statistically significant than that for the pre‐crisis period. The extended model estimations with additional control variables controlling for the business cycle, different foreign exchange rate systems, and capital control also show the results which are consistent with the benchmark estimation results. Rolling regressions show a consistently declining trend of the FH coefficients in Asia during our sample period. These results provide consistent evidence, according to the FH proposition, of increasing international capital mobility in Asia during the post‐1997 Asian financial crisis period. (JEL F36, F37, F21)

Independence and liberty of cyberspace enabled inception of new kind mass media. Internet based news organization no longer needed to obey national laws and acknowledge states' superiority in international political communication. News organizations, like Google, Facebook, Twitter, Wikileaks, etc., have emerged as mighty actors in the international communicative activities. They are being driven by self-interests, which not necessary conform sovereign states' interests. The development of new kind mass media are not being determined by national laws or other offline rules. This study determined the role of self-ruling mass media in the international political communication. Also, this work showed that emergence of new kind mass media have caused substantial decline of sovereign states' power in international political communication.

Independence and liberty of cyberspace enabled inception of new kind mass media. Internet based news organization no longer needed to obey national laws and acknowledge states' superiority in international political communication. News organizations, like Google, Facebook, Twitter, Wikileaks, etc., have emerged as mighty actors in the international communicative activities. They are being driven by self-interests, which not necessary conform sovereign states' interests. The development of new kind mass media are not being determined by national laws or other offline rules. This study determined the role of self-ruling mass media in the international political communication. Also, this work showed that emergence of new kind mass media have caused substantial decline of sovereign states' power in international political communication.