Search results

International GAAP® 2013 goes much further than explanation. It provides a comprehensive guide to interpreting and implementing IFRS, sets IFRS in a relevant business context and provides insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching international financial reporting. Written by financial reporting professionals from the International Financial Reporting Group of Ernst & Young, this three-volume guide to reporting

The interaction of representatives of civil society – INGOs – with specialized international organizations at the global level involves the development of recommendations, the adoption of international conventions and other acts aimed at the effective legal regulation of socio-economic human rights. As a rule, the result of consultations, exchange of views, search for a compromise on complex and controversial issues of ensuring socio-economic rights is the development of the most general variant of behavior, which further forms a specific legal norm in the national social security system and other areas of current legislation. The article analyzes interaction of the International Labor Organization and international non-governmental organizations regarding human rights promotion. As a tripartite organization, the ILO does not just cooperate with non-governmental organizations, but actually integrates sectors of civil society into its structure. The ILO interacts with INGOs that have a consultative status, cooperates at the operational level with various international, regional, national and local organizations. The article also analyzes the procedure for monitoring the practical application of the conventions is the consideration of complaints from various public organizations, as well as states.

AbstractWhen we think about the history of the international refugee regime, why is it that—with a few carefully delineated exceptions—there were no non-European 'refugees' until the 1950s? This article offers a critical examination of existing scholarship on the history of the international refugee regime and suggests some alternative pathways for future research. The article has three broad objectives. The first is to propose an outline for an alternative history of the international refugee regime, one in which the non-European and colonial worlds are not invisible or peripheral but rather central to the main narrative. The second is to ask what place Chinese migrants might occupy in such an alternative history of human displacement, stretching over the course of the twentieth century. Finally, this article tries to show that the period from 1945 to the early 1960s was an especially critical one in the history of the international refugee regime, one in which refugee movements bothout ofandintothe People's Republic of China were critical in generating the kinds of tensions and contradictions that emerged when the international refugee regime was transposed from Europe onto colonial and post-colonial Asia.

This article examines the practices of governance enacted within the framework of the international administration of Kosovo, which was established in 1999. I analyze the complex interplay between power & the liberal-democratic norms around which the UN-led mission defined its role in the province. The international administration exercised significant power in the legal/institutional reconstruction of the province, & in its systematic attempts to socialize Kosovars into accepting Western-based norms of liberal democracy as the only reasonable foundation of their polity. At the same time, however, the norms advocated by the international administration proved to be the source of a certain degree of power for the people of Kosovo. Specifically, those norms provided the framework within which Kosovars were able to criticize the international administration, & to claim the right to greater participation in decisions regarding the province. Over the past couple of years, Kosovo has witnessed the emergence of a shared normative framework within which the international administrators & Kosovar political elites articulate often competitive truth claims about the problems of the province, & mobilize different forms of power in support of those claims. Adapted from the source document.

The author states that the euro was made for two reasons: it is an indispensable stage in the European construction, & it is a response to globalization. Two aspects have to be taken into account regarding the expectations of the euro in the international monetary arena: (1) the balancing of the SMI (systeme monetaire international) (international monetary system), considering the double dynamic -- commercial & financial -- of the euro; & (2) the opportunity of an increased stability of the SMI, if the EU is capable to express itself in one voice. With the euro, Europe opens to the world & is in the process of becoming a great monetary power. E. Sanchez