Suchergebnisse

'Vor dem Hintergrund der Wiedervereinigung Deutschlands, des Zusammenbruchs des äußeren und inneren Imperiums der UdSSR und schließlich des Endes des Kalten Krieges untersucht diese Studie die Praxis der sowjetischen Außenpolitik in den Jahren 1985 bis 1991. Angesichts der dramatischen Realität versucht sie die von verschiedenen Wissenschaftlern geforderte Mehrebenen-Analyse anzuwenden. Sie stellt: 1. die sowjetische Außenpolitik dieser Jahre dar und versucht 2. deren Logik auf der Folie von Elementen des neuen Denkens, der Faktoren von Glasnost und Perestrojka sowie - last but not least - von Institutionen und Personen nachzugehen.' (Autorenreferat)

Shipping list no.: 2005-0129-P. ; Distributed to some depository libraries in microfiche. ; "Printed for the use of the Committee on Banking, Housing, and Urban Affairs." ; Mode of access: Internet.

This dissertation investigates the factors which influence unlisted companies' compliance with International Financial Reporting Standards (IFRS) in South Africa at three levels: the global level, the country level, and the company level. This dissertation also considers whether taking such factors into account in the standard-setting process would lead to improved IFRS compliance. This dissertation applies a multiple case study method followed by a national wide survey. Thus, the data were collected by reading the IFRS, and through questionnaires and interviews. A total of 41 companies responded to the survey while five (5) companies participated in the case study. This dissertation's main findings show that at company level, governance and financial people working for these companies are significant factors which influence their IFRS compliance. Further, non-auditing and/or non-accounting companies are highly reliant on their external auditors in order to comply with the IFRS. The findings also show that at country level, economic, legal, cultural and professional factors influence these companies' IFRS compliance. At global level, the findings show that the international recognition of IFRS, transparency, comparability, understandability, foreign operations, and importing and exporting are the factors which influence these companies' IFRS compliance. There are several contributions that can be attributed to this dissertation. First, this dissertation contributes to the literature by extending the research regarding factors (or some indicators for factors) which influence unlisted companies' IFRS compliance and these companies' experience of using IFRS in South Africa. Further, this dissertation suggests a model which explains those indicators which appear to influence unlisted companies' IFRS use at company level. Second, this dissertation contributes to the literature by testing five theories (these are, decision usefulness theory, agency theory, stewardship theory, stakeholder theory and institutional theory) on unlisted companies. Third, this dissertation's original contribution is to use a self-prophecy effect to gain a better understanding of unlisted companies' predicted continuing use of IFRS.

The purpose of this article is to analyze the role of perceptions in international relations, confronting the approach given to this subject by two theoretical schools: realism and constructivism.To do this analysis, this article proposes a hypothesis and tests it using the relations between Chile and Peru. The aim is to demonstrate that is possible to synthesize the role given to ideas and images by these two schools. However, it would be the paradigms of realism that allows us to have a better understanding of perceptions in the behavior of States, because their decisions are based primarily upon objective considerations. Nevertheless, perceptions would have the potential to modify the relative value of those material determinants, and that is the main reason to combine both of them in the analysis of international politics and Stateschoices. ; El presente artículo trata sobre el rol que las percepciones tienen en las relaciones internacionales, contrastando las visiones y aproximaciones que dos escuelas —en principio— opuestas, el realismo y el constructivismo, le dan a esta variable. En su desarrollo se plantea una hipótesis sobre este rol y se la somete a prueba tomando como ejemplo la relación entre el Perú y Chile. Lo que se pretende demostrar es que se puede arribar a una síntesis sobre este tema entre ambas escuelas, aunque son las herramientas del realismo las que nos permiten tener una mejor noción sobre el papel de las percepciones en el comportamiento de los Estados, esto debido a que son los elementos objetivos los que determinan dicho comportamiento. Sin embargo, las percepciones tienen la cualidad de modificar el valor relativo de los elementos objetivos, por lo que es importante conjugar ambas variables en el análisis de las relaciones internacionales.

This paper aims to review the historical process of inclusion of gender issues on the agenda of development and international cooperation. For doing that, there will be examined three specific instruments which have served to introduce the perspective of human rights in development and cooperation strategies. In first place, the 1979 Convention on the Elimination of all forms of Discrimination Against Women (CEDAW). Secondly the 1995 Beijing Conference. And finally, there will be analyze the role of gender in the 2000 Millennium Development Goals (MDG) in 2000. The conclusion is that the adoption of the human rights perspective in development strategies has brought, inevitably, its "feminization". However, despite advances in the formulation of the gender political agenda in development, the challenge still today remains focused on the implementation of gender perspective in development practice and international cooperation. ; Este trabajo pretende revisar el proceso histórico de inclusión de los aspectos de género en la agenda del desarrollo y la cooperación internacional. Para ello se examinarán tres instrumentos específicos que han servido para introducir la perspectiva de los derechos humanos en las estrategias de desarrollo y cooperación. En primer lugar se examinará la Convención para la Eliminación de todas las Formas de Discriminación contra las Mujeres (CEDAW por sus siglas en inglés) de 1979. En segundo término se tratará la Conferencia de Beijing de 1995 y, por último, se analizará el papel de la perspectiva de género en los Objetivos de Desarrollo del Milenio (ODM) del año 2000. La conclusión es que la adopción del prisma de los derechos humanos en las estrategias de desarrollo ha traído consigo, de forma inevitable, la "feminización" de estas últimas. No obstante, a pesar de los avances en la formulación de la agenda política de género en el desarrollo, el reto se sigue centrando hoy día en la aplicación de la perspectiva de género en la práctica del desarrollo y la cooperación internacional.

The need to promote cross-border regulation and cooperation between supervisors of financial markets has become acute ten years after the 2008 global financial crisis. This is due to a rise in extra-territorial legislation and cross-border access to foreign markets conditioned on "equivalence" and "deference" among jurisdictions. Brexit has made the issue more critical in Europe because the United Kingdom will rely on "equivalence" decisions on many aspects of its future cross-border financial relationships with the European Union. Equivalence decisions by the European Commission are based on a technical assessment but also include a political dimension which can punish or reward the other party. It is not just a European issue since the financial world will be more connected in the next twenty years and will need to rely even more on cross-border cooperation and equivalence. In addition, the amount of bilateral equivalence assessments and decisions could very quickly become unmanageable with dozens of jurisdictions dealing with hundreds of various regimes. The global financial architecture needs to be adapted, market fragmentation to be pre-empted, and international standards to become more granular. The International Organisation of Securities Commission (IOSCO), made up of all securities supervisors in the world, should play a leading role in cross-border regulation and deference. It is the interest of many Europeans countries, and not just the European Union, to be the driving force to strengthen IOSCO so that a more rule-based and cooperative system can prevail and prevent future market fragmentation. For this goal to be achieved, IOSCO should become a new treaty-based World Finance Organisation.

21 Kasım 2013'te Yanukoviç hükümetinin, Avrupa Birliği ile Ukrayna arasında imzalanması planlanan Ortaklık Anlaşmasını askıya aldığını açıklamasından sonra başlayan protestolar, kısa sürede genişleyerek iktidar karşıtı protestolara dönüşmeye başlamış ve büyük bir iç siyasi mesele haline gelmiştir. Ukrayna bu sorunun çözümü için uğraş verirken, Rusya Federasyonu 2014 Mart ayı başlarında Kırım'a asker göndermiş ve 16 Mart 2014'te yasadışı bir referandum sonucu Kırım ile Akyar'ı (Sivastapol), kendi federal bölgesi olarak ilan etmiştir. Bu işgal ve yasadışı ilhaka birçok devlet ve uluslararası örgütten tepki gelmiştir. Bu çalışma, Kırım'ın yasadışı ilhak sürecini irdelemekte ve bu yasadışı ilhaka Birleşmiş Milletler, Avrupa Birliği, NATO, Avrupa Güvenlik ve İşbirliği Teşkilatı, Şanghay İşbirliği Örgütü, Kolektif Güvenlik Anlaşması Örgütü ve İslam İşbirliği Teşkilatı gibi önde gelen uluslararası örgütlerin tepkilerini incelemektedir ; The protest, which started on 21 November 2013 after Yanukovych government's announcement about the suspension of the Association Agreement, which was planned to be signed between the European Union and Ukraine, soon evolved into anti-government protests and turned into a major domestic political issue. While Ukraine was struggling to solve this problem, Russian Federation sent its troops to Crimea in early March 2014 and annexed Crimea and Akyar (Sevastapol) following an illegal referendum held on 16 March 2014. Many states and international organizations react to this occupation and illegal annexation. This study reviews the process of the illegal annexation process of Crimea and examines the reactions of the leading international organizations, namely, United Nations, European Union, North Atlantic Treaty Organization, Organization for Security and Cooperation in Europe, Shanghai Cooperation Organization, Collective Security Treaty Organization and Organization of Islamic Cooperation.

Industrial policy is tainted with bad reputation among policymakers and academics and is often viewed as the road to perdition for developing economies. Yet the success of the Asian Miracles with industrial policy stands as an uncomfortable story that many ignore or claim it cannot be replicated. Using a theory and empirical evidence, we argue that one can learn more from miracles than failures. We suggest three key principles behind their success: (i) the support of domestic producers in sophisticated industries, beyond the initial comparative advantage; (ii) export orientation; and (iii) the pursuit of fierce competition with strict accountability