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.

Terörizm, on yıllardır çeşitli tanımları yapılmasına rağmen devlet politikaları ve çıkar çevrelerince aynı durumun farklı zamanlarda farklı şekillerde tasvir edilmesinden dolayı net kabul görmüş bir tanıma sahip olamamıştır. Bütün devletler için tarih boyunca tehdit oluşturmuş bir kavram iken, tehdidin büyüklüğü ve önemi dünya coğrafyasınca ancak 11 Eylül saldırıları sonrasında anlaşılmıştır. Türkiye, teröre karşı mücadele eden ve bu konuda en çok acı çeken ülkelerin başında gelmektedir. Dünyada çok az ülke Türkiye kadar terör sorunu ile karşı karşıya kalmıştır. Göz ardı edilmemelidir ki, Türkiye'de terörizme karşı kazanılacak zafer, tüm dünyaya örnek olacak ve barış için en büyük bir adım teşkil edecektir. Bu çalışma, genelde dünya coğrafyasının büyük bir kısmının farklı sebep ve şekillerde de olsa maruz kaldığı terör ve terörizm kavramlarının tanımlanması ve terörizmin nedenleri, amaçları, özellikleri, çeşitleri ve terörün uluslararasılaşan boyutunu ele almış; özelde ise Türkiye'nin de yıllardır maruz kaldığı PKK Terör Örgütü'nün örgüt yapısı, ideolojisi, amaç-stratejisi, geçirdiği evreler incelenmiştir. Uluslararası boyut başlığı altında ise, Birleşmiş Milletler (BM), Avrupa Birliği (AB), Avrupa Konseyi Parlamenterler Meclisi (AKPM) Avrupa İnsan Hakları Mahkemesi (AİHM) gibi uluslararası örgütlerin ve bazı ülkelerin yıllar itibariyle sergiledikleri PKK politikaları ve tutumları açıklanmaya çalışılmıştır. ; Although terrorism is defined for dozen of years in various ways it has not a clear definition acceptable due to it is described in different ways in different times by state policies and interest groups. While it is a concept posing a challenge for states it has been well undersood by the world after 11 September events. Turkey is a state who struggled with terrorism and felt pain in the world. There is no country in the world who suffered from terrorism as much as Turkey. It must be remembered that victory against terrorism will be a sample for all countries in the world and it will be the greatest step in the way of peace. This study deals with the definition of terrorism which major part of the world is subjected to with different reasons and reasons, aims, properties, types and the international dimension of the terror in particular PKK terror group to which Turkey is subjected to for years, with its structure, ideology, strategical aim and the steps of the event. In the international dimension title, policies and manners that is exposed by the United Nations (UN), the European Union (EU), international organisations such as Parliamentary Assembly of the Council of Europe (PACE) and European Court of Human Rights (ECHR), as well as some countries against PKK policies.

Međunarodni kazneni sud novo je međunarodno tijelo kojem je glavni cilj istraga i suđenje slučajeva genocida, ratnih zločina, te zločina protiv čovječnosti u zemljama članicama. Iako su Sjedinjene Američke Države u 2000. potpisale Rimski statut, međunarodnu povelju iz 1998. koja predstavlja osnovicu Međunarodnog kaznenog suda, Busheva vlada napravila je velik zaokret godinu dana kasnije, potpuno se ograđujući od svake ideje o suđenju Amerikancima izvan zemlje. Tekst analizira glavne argumente američke vanjske politike povezane s Međunarodnim kaznenim sudom, od navodne pristranosti Suda, te odnosa između Suda i Ujedinjenih naroda, pa sve do pitanja američkog suvereniteta. Također, ponuđena je i međunarodnopravna politička kritika nedavnih poteza američke vlade, koji štete i američkim nacionalnim interesima, i međunarodnoj sigurnosti. ; The International Criminal Court is a new international body constituted with the aim of prosecuting and trying cases of genocide, war crimes, and crimes against humanity. Although in 2000 the United States signed the 1998 Rome Statute, which is the foundation of the International Criminal Court, the Bush Administration took a radically different position the following year, protecting itself from any idea of trying American citizens abroad. This text analyses the main U.S. foreign policy arguments pertaining to the ICC, from the alleged impartiality of the Court and the relationship between the Court and the United Nations, to the question of American sovereignty. In addition, the text offers an international legal and political critique of the recent U.S. policy actions, which harmed both American national interests, as well as international security.