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11 p. ; Cette communication porte d'abord sur les éclairages originaux que l'économie politique internationale fournit à la crise actuelle - en particulier sur deux des aspects majeurs du contexte qui l'entoure : le "désordre" monétaire international et les contraintes exercées par la mondialisation. Elle entreprend ensuite d'identifier des points qui font - ou qui devraient faire - débat au sein de l'économie politique internationale concernant toujours l'analyse de cette crise et des enseignements à en extraire. Elle n'entrera pas dans le détail des démonstrations, a fortiori au sujet de l'explication de la crise. L'intention se limite à tracer les grandes lignes des conceptualisations qui sont mobilisées et de celles qui pourraient/devraient l'être.

11 p. ; Cette communication porte d'abord sur les éclairages originaux que l'économie politique internationale fournit à la crise actuelle - en particulier sur deux des aspects majeurs du contexte qui l'entoure : le "désordre" monétaire international et les contraintes exercées par la mondialisation. Elle entreprend ensuite d'identifier des points qui font - ou qui devraient faire - débat au sein de l'économie politique internationale concernant toujours l'analyse de cette crise et des enseignements à en extraire. Elle n'entrera pas dans le détail des démonstrations, a fortiori au sujet de l'explication de la crise. L'intention se limite à tracer les grandes lignes des conceptualisations qui sont mobilisées et de celles qui pourraient/devraient l'être.

Since the last decade of the twentieth century the number of international and transnational judges has burgeoned. There are now in excess of 100 international courts and tribunals, with thousands of international judges who sit on them. They come from all corners of the globe and bring with them the experience of many systems of justice.

ABSTRACTThis case involves initial and subsequent inventory measurement in an international setting. It provides students with: (1) a comprehensive review of inventory measurement issues under three accounting standard-setting regimes, and (2) a comparison of business cultures with respect to their financial accounting standards related to inventory, and (3) how they communicate information (e.g., dates and numbers). The modular nature of the case allows the instructor to assign one or two parts of the case and to apply one, two, or three sets of accounting standards. The first module involves accounting for raw materials inventories for an international chemical company according to U.S. and German GAAP. An optional extension addresses the IFRS inventory measurement requirements. In the second module, the inventory measurement issues are extended to semi-finished (work-in-process) inventories. The case is appropriate for intermediate, advanced, and graduate-level financial accounting classes.

ABSTRACTEstablished by the Global Engagement Task Force, this committee was charged with examining the usage of journal rankings internationally. Through questionnaires, literature review, and discussions with various international accounting organizations we gain a better understanding of the uses and challenges of journal rankings. Journal rankings are used by governments, professional accounting bodies, university organizations, individual universities, schools, and departments to evaluate the quality and quantity of faculty research productivity. Rewards for journal publications differ around the world, but can range from promotion and tenure to monetary rewards. Publishing in a journal that is on a journal list does provide some weight or legitimacy to the publication and thereby assists in promoting the academic's career, yields monetary awards, or is in other ways beneficial to the academic. However, there is a danger in using a one-size-fits-all model. We caution strongly against using journal rankings to primarily assess the research quality of individuals or even small groups, because rankings are by design unsuited for this purpose. When journal rankings are used, they should be used in conjunction with other metrics. It is highly unlikely that a single solution with regard to the usage of journal ranking lists can be proposed. Rather, different accounting schools and/or departments need to set up their own guidelines as to how journal ranking lists can be used in decision making. The balance of the evidence suggests that journal ranking lists should be used with caution, and should not be used to assess individuals or small groups, or to assess research quality across disciplines.

"Most of the competition laws currently enforced by states aim to protect consumer welfare and promote fair competition by regulating against anti-competitive behavior. Yet, despite the shared objectives, the global community does not have a common global competition law. In exploring the reasons for this, this book takes a unique interdisciplinary approach by using international relations theories to illustrate the relationship between the enforcement of competition laws and international relations through an analysis of competition cases relating to cartels, extraterritoriality, and corporate mergers and acquisitions. Through an examination of this relationship, this book will argue on why the views held by state leaders on the condition of international relations may at times lead them to either arbitrarily over-enforce or disregard their competition laws to the detriment of fair competition and consumer welfare. This book also provides suggestions for global business investors who face competition law issues on how they may accommodate such views"--