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Although rarely studied, international accounting standards shape what information regarding a firm's environmental performance is communicated to international financial markets. This article builds on scholarship describing the influence of international accounting standards on private financial markets to show that nominally technical choices regarding how to recognize and measure firms' environmental impacts hold the potential to reduce these impacts. Obscure accounting debates within the International Accounting Standards Board (IASB) mask important political choices about what a firm must disclose to investors about its environmental liabilities and risks. IASB decisions about how these appear on corporate balance sheets change the link between a firm's environmental performance and its economic value and, thereby, contribute to steering private financial markets toward rewarding sustainable behavior within the global economy. This analysis demonstrates the authority of the IASB as an overlooked source of global environmental governance.

A survey with 169 international students was conducted to investigate the relationship between trust in American physicians and students' locus of control, nationality, sex, and years of being in the United States, the number of American friends, the number of international friends, and the number of doctor's visits. Results revealed that international students with an internal locus of control had a greater degree of trust in American physicians than students with an external locus of control. Students with more American friends did not trust their physicians more than students with fewer American friends. International students who stayed in the United States for a longer period also did not trust their physicians more than students who stayed for a shorter time. No difference existed in trust between male and female and between European and non-European students. Findings are somewhat opposite of what we would expect based on other cross-cultural adjustment studies.

"This book puts CGTN (formerly CCTV-News) and the BBC's international television news head-to-head, interrogating competing 'truths' in the exacting business of news reporting. Written by a media scholar and former long-serving BBC News journalist, Seeking Truth in International TV News asks if China's English-language television news programmes are nothing but state propaganda, and if the BBC is a universal news standard to which all other broadcasters should aspire. Over eight years of Xi Jinping's rule, it investigates how the international TV news channels of CGTN and the BBC reported on Chinese politics, protests in Hong Kong, disasters, China in Africa, and insurgency and its suppression in Xinjiang. The comparison reveals uneven editorial imperatives at the Chinese broadcaster and raises questions about the BBC's professed tenets of balance and impartiality. It also illustrates how Chinese journalists commit 'small acts of journalism' that push the boundaries of information control. A rigorous analysis of reportage from the two channels, this book will interest scholars of global media, journalism, international relations and public diplomacy. It will also interest those in academia, the media and international affairs who want to examine the nature of news and 'soft power' in a comparative context"--

The paper questions the view that international tax relations had a decisive impact on the dismissal of expenditure tax scenarios as guidelines for recent national tax reforms in industrialized countries. It is argued that the introduction of consumption-type value-added tax systems must be regarded a step towards expenditure taxation favoured by international agreements and that double taxation treaties should not be regarded as a specific obstacle against a reform of national enterprise taxation with respect to cash flow concepts. Nevertheless a political economy view may explain that international tax avoidance and rent seeking made multinational enterprises reluctant to support an expenditure tax regime. ; Die weltweite Steuerreformdiskussion der achtziger Jahre gründet sich auf die theoretische und die empirische Evidenz r daß die bestehenden Einkommensteuersysteme gravierende allokative und administrative Mängel aufweisen. Die Hypothese, daß Steuerreformschritte in Richtung auf ein theoretisch überlegenes Ausgabensteuerszenario infolge internationaler Besteuerungsregelungen nicht gesetzt werden konnten, vermag jedoch nicht zu überzeugen. Zum einen läßt sich die Einführung einer Mehrwertsteuer vom Konsumtyp in etwa fünfzig Staaten als ein Schritt in Richtung auf ein ausgabenorientiertes Steuersystem deuten, zum anderen erfordern ausgabensteuerorientierte Neufestlegungen der nationalen Bemessungsgrundlagen von Einkommen- und Körperschaftsteuern nicht notwendigerweise eine Neuverhandlung der bilateralen Doppelbesteuerungsabkommen. Allerdings läßt sich aus der Sicht der ökonomischen Theorie der Steuerpolitik ein Begründungsmuster für die mangelnde politische Unterstützung einer ausgabensteuerorientierten Steuerreform gewinnen. Da insbesondere multinationale Unternehmen über internationale Steuerarbitrage Renten erzielen können, die ihnen in einem globalen Ausgabensteuerregime nicht mehr offenstünden, fällt eine einflußreiche politische Lobby für eine ausgabenorientierte Steuerreform aus.

The study of political institutions in general and international cooperation in particular has been beneficially influenced by the Prisoners' Dilemma (PD) game model, but there is a mistaken tendency to treat PD as representing the singular problem of collective action and cooperation. By relaxing the assumptions of 2 × 2 games and developing an alternate model of the coordination game, I show how some cooperation problems have very different properties from those found in PD. The analytical results of the two games are compared across several important dimensions: number of strategies available, number of iterations of the game, numbers of players, and the distribution of power among them. The discussion is illustrated with specific problems of international cooperation, and the implications of alternative cooperation problems for the formation and performance of international regimes are explored. The basic solutions for PD and coordination have divergent ramifications for the institutionalization, stability, and adaptability of regimes and for the role of hegemony in the international system. However, the coordination model does not replace the PD model but complements and supplements it as a way to understand the diversity of political institutions. These results are widely applicable to areas of politics beyond international relations.

"This book studies the theory, practice and evaluation methods of international development cooperation, aid and assistance management in detail from a global perspective. It attempts to answer the following questions: How effective are the current Western aid methods? How should China optimize current international development cooperation? How to effectively design an aid management system in the international community? How to assess the effectiveness of aid? The book contributes to studies in international development cooperation. The theoretical part analyzes the main concepts, viewpoints, theories, and disputes in current international development cooperation, primarily focusing on the differences in concepts between traditional development donors and emerging donors represented by China. The practical part studies the roles and importance of different subjects in international development assistance. This part also explores the impact of different aid management institutions on international development cooperation. The evaluation part reviews the current mainstream methods of international development assessment and uses non-experimental methods of impact evaluation and randomized controlled trials (RCTs)."

Intro -- Acknowledgements -- Contents -- Abbreviations -- List of Figures -- Chapter 1 Introduction -- The Research Puzzle and Scope -- The Argument -- Why Explore China and Normative Change Within Institutions? -- Literature on China and International Order -- Liberal Institutionalists -- China's Rise Producing Conflict with the USA -- China Is Not Rising Significantly Enough to Challenge the International Order -- Approach and Scope of This Research -- Methods and Methodology -- Structure of the Book -- Part I Conceptual Tools -- Chapter 2 China as a Normative Power? -- What Is Power? -- What Makes a Normative Power? -- Recognising China as a Normative and Great Power? -- Chapter 3 Concepts of International Order -- What Is Order? -- How Is Order Created? -- Power -- Institutions -- The Role and Limits of Socialisation for Maintaining Order -- The Construction of Order and the Limitation of Change -- Conclusion -- Chapter 4 Norms, Order, and Social Change: Laying Out a Toolkit for Normative Change -- The Role of Institutions in Normative Change -- The Character of Norms -- Norms Are Socially Constructed 'Facts' -- Norms Are Inter-Subjective -- Norms Are Contextual -- The Strength of International Norms -- How Can Normative Change Be Measured? -- How Do Norms Change? -- The Role of Interpretation -- What Role Is There for States in Driving Normative Change? -- Tools for Challenging International Norms (Identifying Material Causes) -- Reframing Existing Debates -- New Issues -- New Populations -- New Institutions -- Facilitating Normative Change (Identifying Formal Causes) -- Legitimacy and Legitimate Action -- Changing Balance of Power -- Changing the Balance of Power Between Individual States -- Changing Balance of Power Between Regions -- External Shocks -- Failure of Previous Norms -- Analysing China's Challenge to International Order