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Accounting regulations in Indonesia have been strengthened over the past three decades as part of a series broader program of market-driven regulatory reform. Some revisions efforts have been made by the Indonesian Institute of Accountants and government in enhancing the quality of accounting information presented in the financial reporting since the reopening of the Indonesian capital market in 1977. The central element of these efforts was the introduction of accounting standards which were based largely on the International Accounting Standards (hereby deemed as the Financial Accounting Standards (FASs)) in late 1994 to replace the old Indonesian accounting principles (hereby deemed as the IAPs). In 2005, the Indonesian Institute of Accountants and government introduced Government Accounting Standard. It can be concluded that there are three factors influencing accounting reform in Indonesia. First, the political economy of accounting policy-making in Indonesia : 1965-mid 1980s. Second factor is the political economy of accounting policy-making in Indonesia since the mid-1980s. Thirdly, the third factors is 1997 financial crisis and further reform.

International audience ; Since the concept of the industry cluster was popularized by Porter in 1990, many countries try to improve the competitiveness through industry sector. Not only companies who take part in the cluster but also academic institutes, government agencies, associations, and supportive industries. The more actors involved in the cluster the more knowledge were distributed among the member of cluster. Although, many literatures about cluster explained how knowledge is important for the cluster development. But, there is no specific knowledge management methodology or system for the cluster. This study is concerned about knowledge exchange in the cluster by using knowledge engineering methodology to analyze, model and design Knowledge Management System (KMS). At the end of this study, we will implement KMS in handicraft cluster in Thailand as our case study. As we are in the beginning of the study, this paper proposed methodology and primary result from knowledge engineering. Then the KMS architecture was proposed as the result of the study in this paper.

Paperet argumenterede imod den gængse opfattelse at alle lande bør følge den samme finanspolitik og argumenterede derimod for en både kontekstuel og historisk begrundet tilgang, der i højere grad end tilfældet er i øjeblikket tager højde for lokale politiske, økonomiske og kulturelle omstændigheder. Det blev endvidere anført at de internationale finansielle institutioner befinder sig i en dyb krise både med hensyn til legitimitet og likviditet. Dette må enten medføre en reformering af Brettonwoods eller en nedlæggelse af samme. ; The paper argues against the usual "one size fits all" approach of the IFIs that all economies must follow the same financial policy. It is necessary to take into consideration a contextual and historical approach in order to enable more considerations for different local political, economic and cultural circumstances. It was furthermore noted that the current deep crisis of the IFIs is associated with both lack of legitimacy and loss of liquidity. Following this the Brettonwoods institutions must either be reformed or abolished

International audience ; Since the concept of the industry cluster was popularized by Porter in 1990, many countries try to improve the competitiveness through industry sector. Not only companies who take part in the cluster but also academic institutes, government agencies, associations, and supportive industries. The more actors involved in the cluster the more knowledge were distributed among the member of cluster. Although, many literatures about cluster explained how knowledge is important for the cluster development. But, there is no specific knowledge management methodology or system for the cluster. This study is concerned about knowledge exchange in the cluster by using knowledge engineering methodology to analyze, model and design Knowledge Management System (KMS). At the end of this study, we will implement KMS in handicraft cluster in Thailand as our case study. As we are in the beginning of the study, this paper proposed methodology and primary result from knowledge engineering. Then the KMS architecture was proposed as the result of the study in this paper.

International audience ; This research note addresses an increasingly popular topic in the EU literature, namely the measurement of policy preferences in the Council of Ministers. It aims to provide conclusions on three issues: (1) what data are in fact available from the Council, (2) how preferences are measured in other legislatures, and (3) whether these methods would be suitable for analyses of Council members' preference positions given the available data. Applying the popular scaling method NOMINATE and a Bayesian MCMC model to a data set consisting of all legislation adopted by the Council in 1999—2004, it is found that, although the two methods show similar voting patterns at the general level, the failure to report standard errors by NOMINATE in particular proves to be a severe problem when trying to identify individual governments' policy location. Conversely, the Bayesian approach provides a convincing method for analyses of Council decision records and is easily extended to include more advanced empirical information than merely the governments' decisions to support or oppose a proposal.

International audience ; European cities are increasingly influenced by recreation, changing the essential quality of the urban space. That is the thesis put forward in this article. The article begins by setting out a theoretical framework in which cities are seen as specific places, used as a resource by mobile individuals in a specific "regime of dwelling". The concepts of city, tourism, and recreational turn are explained. The paper goes on to give a brief description of the context of tourism in Europe, with reference to data problems for a European-wide study of tourism on the local level of urban settings. Finally, the following specific processes of the recreational turn are reconstructed, leading to differentiated urban qualities of contemporary European cities: festivalization, heritageing, investing in industrial agglomerations, experiencing the modernity of cities, and the urbanisation of tourist resorts. The conclusion reflects upon the consequences of recreation and mobility for the European city as a place for geographically plural individuals, where cohabitation becomes a crucial political issue.

International audience ; Since the concept of the industry cluster was popularized by Porter in 1990, many countries try to improve the competitiveness through industry sector. Not only companies who take part in the cluster but also academic institutes, government agencies, associations, and supportive industries. The more actors involved in the cluster the more knowledge were distributed among the member of cluster. Although, many literatures about cluster explained how knowledge is important for the cluster development. But, there is no specific knowledge management methodology or system for the cluster. This study is concerned about knowledge exchange in the cluster by using knowledge engineering methodology to analyze, model and design Knowledge Management System (KMS). At the end of this study, we will implement KMS in handicraft cluster in Thailand as our case study. As we are in the beginning of the study, this paper proposed methodology and primary result from knowledge engineering. Then the KMS architecture was proposed as the result of the study in this paper.

Современные структуры управления мировым сообществом и трансформация на их основе субъектов международных отношений и институтов начала XXI века непосредственно отразились на трактовке понятия суверенитет. Каким должен быть «суверенитет» в современном глобальном мире: неолиберальным или демократическим, национальным или региональным, «местным» или имперским? По мнению автора, судьба суверенитета тесно связана со строительством гражданского общества, федерализмом, процессом модернизации, национальным самосознанием и историческими перспективами. Именно поэтому судьба национального суверенитета в переживаемую нами эпоху избрана автором в качестве предмета аналитического и оценочного рассмотрения. ; Contemporary structures of governing world community and transformation of subjects of international relations and institutions of the beginning of the XXI century based on them, have directly influenced our vision of sovereignty. What "sovereignty" should be in the contemporary global world: neoliberal or democratic, national or regional, "local" or imperial? The author thinks that the destiny of sovereignty is tightly connected with civil society building, federalism, the modernization process, national self-understanding and historical prospects.

For many years, studies of electoral clientelism regarded clients as the captive votes of patrons. In recent years, this conventional wisdom has come under challenge, as scholars have come to recognize the widespread noncompliance of clients. This article uses the case of the 1993 Taiwan election to offer the first ever systematic data on noncompliance. Documents from the ruling Kuomintang (Nationalist Party) campaign office in one Taiwanese district, combined with district electoral results, demonstrate considerable leakage in this instance of clientelistic mobilization: at least 45 percent of voters who sold their votes to the Kuomintang did not, in fact, vote for the Kuomintang's candidate. This article argues that clientelistic mobilization faced at least four serious obstacles, including (1) broker scarcity, (2) factionalism, (3) embezzlement, and (4) financial limitations. These obstacles prevented the Kuomintang from making full use of its broker organizations, even as it devoted extensive economic and political resources and personnel to the election.

James W. Carey was a Shorenstein Center Fellow on leave from his faculty position at Columbia University when he wrote this article in 2003. Carey, who died on May 23, 2006, was a preeminent journalism theorist. He is noted for his "ritual theory" of journalism, which posits that journalism is a type of drama as opposed simply to a means of public communication. Carey joined the Columbia Journalism School's faculty in 1992 after having been professor and dean of the College of Communication at the University of Illinois. Few scholars could match his writing skills and fewer still could match his intellect. All that was combined in a thoroughly decent man who, though teaching in New York City, held tight to a lifelong devotion to the Boston Red Sox. The Shorenstein Center is fortunate to have had him as one of its fellows, and through its Harvard International Journal of Press/Politics, to have the honor of publishing one of the last articles he wrote.

International audience ; Since the concept of the industry cluster was popularized by Porter in 1990, many countries try to improve the competitiveness through industry sector. Not only companies who take part in the cluster but also academic institutes, government agencies, associations, and supportive industries. The more actors involved in the cluster the more knowledge were distributed among the member of cluster. Although, many literatures about cluster explained how knowledge is important for the cluster development. But, there is no specific knowledge management methodology or system for the cluster. This study is concerned about knowledge exchange in the cluster by using knowledge engineering methodology to analyze, model and design Knowledge Management System (KMS). At the end of this study, we will implement KMS in handicraft cluster in Thailand as our case study. As we are in the beginning of the study, this paper proposed methodology and primary result from knowledge engineering. Then the KMS architecture was proposed as the result of the study in this paper.

Trade with Europe is currently more important for the African continent, and nearly every single country in it, than any other international economic links. Africa's future trade relationship with the European Union (EU) is now being decided in negotiations which are provoking intense debate, and to understand what is at issue it is necessary to locate these negotiations in the context of the EU's wider trade policy. This policy was recently reiterated in a more coherent and focused form in the European Commission's (EC's) October 2006 proposal for a new trade strategy. This paper seeks to review the main elements of this 'new' strategy before looking at how it impacts on the EU's approach to the negotiations for 'Economic Partnership Agreements' (EPAs) with four groupings of African countries.1 It closes by reviewing what this will probably mean for the Africa-EU trade relationship in the future in the context of the major trends in the current processes of negotiations.