Suchergebnisse

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.

This study considers the political aspects of the Joko Widodo government's megaproject to build an integrated marine logistic system known as the tol laut. Expanding the existing literature which gives details about the contextual obstacles faced by and the prospects for the Indonesian government to pursue its infrastructure ambitions, the study argues that notwithstanding the relevance of the tol laut for advancing the Indonesian economy, it is inevitably entangled with dynamic internal and external environments which can unfavourably distort the construction processes. This is the way of understanding the political economy of Indonesia's development issues which allows for the juxtaposition of domestic political and international relations factors as its framework of analysis. The discussion is divided into four sections. Section one explains the conceptual and methodological foundation of the study. Section two outlines the importance of the tol laut to Indonesian national economic development. Section three looks at how the current domestic political settings pose structural hurdles to Widodo's tol laut, and section four observes the effect of international relations of powerful regional actors and Jakarta's diplomatic capacity to the on-going tol laut. The concluding section summarizes the findings of the study.

Arbitrajul privat voluntar nu mai este o metoda alternativa de solutionare a litigiilor. Acesta a devenit o metoda uzuala de solutionare a disputelor, o mentalitate de interpretare a textelor legale si, poate, un mod de viata. La prima vedere, lucrarea are un caracter exclusiv juridic. Resorturile scrierii acestei lucrari nu au fost numai juridice. De altfel, a scrie despre arbitrajul privat voluntar numai din perspectiva juridica echivaleaza cu neîntelegerea finalitatii acestuia. Solutionarea litigiului arbitral nu este un mestesug, ci este si devine permanent o arta. Aceasta din urma perspectiva a constituit adevaratul resort al scrierii prezentei lucrari. Elementul de noutate al lucrarii îl constituie analiza pragmatica, dar livresca si, totodata,exclusiva a textelor procesual-civile romane referitoare la arbitrajul privat voluntar.

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.

As a sovereign and independent state, the Republic of Moldova has been going, for more than two decades, through a long process of asserting the country globally, certifying the status of the Republic of Moldova as a member of the international community and subject to international law. An important role in this sense is also the membership of our state in various regional and international organizations, and of increased interest are those specialized in combating all forms of organized crime. Taking into account its geographical position, but also the socio-human factor, we can not neglect the strategic role played for this purpose by the organizations from the Community of Independent States, those from the Black Sea Basin, or the Western Balkans. Thus, this article aims to review the most important regional and international organizations fighting cross-border organized crime of which our country is a member, with the presentation of the activity and role of the Republic of Moldova within them

Der Band betrifft die internationalen Beziehungen Rumäniens der Jahre 1965-1975. Insgesamt werden 507 Verträge, Konventionen, Abkommen, Vereinbarungen, bilaterale und multilaterale Protokolle wiedergegeben, die den Austausch von Wirtschaftsgütern, die industrielle und technische Zusammenarbeit, die Arbeits- und Sozialgesetzgebung, Visa sowie Paßangelegenheiten, den juristischen Beistand in Familien- und Strafrechtsfragen, das Erbrecht, Fragen der Aufenthaltsgenehmigung, der Ausweisung, der Staatsgrenze, des kleinen Grenzverkehrs für Bewohner der Grenzgebiete, der Anerkennung und der Gleichstellung von Zeugnissen, die Luft und den Weltraum, die Ozeane und die Meere, sowie die KSZE-Schlußakte der Konferenz von Helsinki 1975 betreffen. (SOI-Abr)

Realism has been the dominant conceptual approach to studying Indonesian foreign policy. This article, however, considers realist analyses to be insucient since their emphasis on the struggle for power and security in the system of states has led to the neglect of the importance of perspectives which focus on order. To ll the gap it then intends to apply the English School perspective which focuses on the concept of international society to trace the nature and function of Indonesian foreign policy. Two cases are examined, including the Asian African Conference and Association of South East Asian Nations, to demonstrate the relevance of international society for policy ideas and action. The central argument is that the Indonesian elite worldview indicates that the creation and maintenance of order in international societies are ones which are prominent objectives legitimizing the conduct of Indonesia's external relations.