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.

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.

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.

Dinamis komitmen Masyarakat Internasional dalam isu kontrol atas pemanasan global telah dikembangkan sejak tahun 1919 sampai sekarang. Dari daftar perjanjian - perjanjian internasional yang ada, dapat dilihat seberapa kuat komitmen komunitas global dalam isu-isu lingkungan, pemanasan global serta perubahan iklim. Sayangnya, dapat disimpulkan, bahwa perjanjian-perjanjian internasional begitu terfragmentasi dan oleh karena itu, sulit untuk dilaksanakan membandingkan dengan instrumen hukum lingkungan internasional pada umumnya. Namun, kemauan politik dari negara nasional adalah inti untuk membuat agenda internasional. Hal ini dikarenakan niat yang baik dari suatu pemerintahan dapat membawa hal yang baik bagi negara maupun rakyatnya, khususnya lagi dalam pengendalian global warming.Sehingga dalam hal ini negara juga mempunyai peranan dalam mewujudkan kelestarian lingkungan bagi rakyatnya, hal ini juga secara tidak langsung merupakan bagian dari kewajiban negara untuk menjaga stabilitas dan kelangsungan hidup rakyat dan kelestarian sumber daya alam yang di kandung negara tersebut, demi kesejahteraan dan kemakmuran seluruh rakyat.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

The study aims to uncover the actor and political interests behind the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Using the accounting ecology framework developed by Gernon and Wallace (1995), this study examines the reason of why Indonesia adopts IFRS. The study finds that the adoption of IFRS in Indonesia is driven by international interests. Indonesia's membership in IFAC, IOSCO, and the G-20 has resulted in Indonesia approved the use of global accounting standards.

Como respuesta al conflicto armado que se ha desarrollado en Libia a lo largo de 2011, la UE ha ejecutado las sanciones decididas por el Consejo de Seguridad que no implican el uso de la fuerza, ha destinado más de 150 millones de euros de ayuda humanitaria a la región, ha puesto en marcha la operación FRONTEX "EPN Hermes Extensión 2011", y ha proyectado una operación militar de apoyo a la asistencia humanitaria, la EUFOR Libia, que nunca se ha desplegado. En una perspectiva más general, las revueltas populares que se han sucedido en varios Estados del sur del Mediterráneo, entre ellos Libia, en el que se ha desembocado en una guerra civil, han certificado el fracaso de la política exterior de la UE en esta región. En efecto, durante la última década la política euromediterránea de la UE ha estado mucho más centrada en la cooperación económica y comercial —sobre todo en el campo energético— y en el control de la inmigración irregular, que en el escrupuloso respeto del ordenamiento internacional y la promoción de la democracia, el Estado de derecho y el respecto de los derechos humanos, así como el desarrollo económico y social de la población de los Estados del sur del Mediterráneo. ; As a response to the armed conflict occurred in Libya during year 2011, the EU has applied those Security Council sanctions not involving the use of force. Likewise, the EU has allocated more than E 150 million to humanitarian assistance in the region having implemented Frontex Operation «EPN Hermes Extension 2011» as well and having designed a military operation in support of humanitarian assistance there —the so-called EUFOR Libya, never deployed before. From a more general perspective, people's uprisings in several Southern Mediterranean States —which in the Libyan case has led to a civil war— have proved the failure of EU's foreign policy in the region. In fact, EU's Euro-Mediterranean Policy in the last decade has been mainly focused on financial and trade cooperation (especially in the energy field) and on irregular migration control, to the detriment of the full respect for International Law, and the promotion of democracy, the rule of Law and the respect for human rights, and the economic and social development of the peoples in Southern Mediterranean States. ; Trabajo elaborado en el marco del proyecto de investigación coordinado, concedido por el Ministerio de Ciencia e Innovación, "La Política Mediterránea de la Unión Europea en perspectiva: el proceso de Barcelona, la Unión para el Mediterráneo y los intereses españoles" (DER2009-14238-C02-01).

Paradiplomacy is still relatively a new phenomenon for government activity in Indonesia. Paradiplomacy refers to the behavior and capacity to engage in foreign relations with foreign parties carried out by 'sub-state' entities, or regional governments / local governments, in the context of their specific interests. The term 'paradiplomacy' was first launched in an academic debate by Basque scientists, Panayotis Soldatos in the 1980s as a combination of the term 'parallel diplomacy' into 'paradiplomacy', which refers to the meaning of 'the foreign policy of non-central governments', according to Aldecoa , Keating and Boyer. Another term that was put forward by Ivo Duchacek (New York, 1990) for this concept is 'micro-diplomacy'. In this work, author explain the paradiplomacy into ten section such as: (1) Introduction; (2) Interaction Transnational and Paradiplomacy; (3) Paradiplomacy in the Indonesian Law Context; (4) Paradiplomacy in the International Law Context; (5) Diplomacy by Local Government; (6) Technical Regulation on the Implementation of Paradiplomacy in Indonesia; (7) International Cooperation by the Special Regional Province of Yogyakarta, Indonesia; (8) The Chronology of International Cooperation by the Local Government in Indonesia; (9) Inputs for the Revision of Indonesian Law on International Cooperation and (10) Epilog.

This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date. ; This paper would like to analyze the development of study of International Relations in Indonesia which has progressed very rapidly. The science of lucrative International Relations since April 1919 in Britain and into Indonesian territory since the 1945's, has been in great demand by the public, gaining a place in the hearts of the social scientific community, and contributing a lot to the foreign decision-making played by the government. Therefore, it is important to look at opportunities, challenges, and prospects for the development of International Relations studies in Indonesia to date.

Grandson, son and father of architects, renowned professor and honoured urban planner, Manuel Ribas Piera was the foremost promoter of international relations at the Barcelona School of Architecture, inviting the best known architects of the time (such as Stirling, Kleihues and Aymonino), and co-founder, with Giancarlo de Carlo, of the ILAUD programme (International Laboratory of Architecture and Urban Design). He set up the pioneering landscape architecture studies in Catalunya, now an international point of reference. His overt cosmopolitanism went hand in hand with a staunch commitment to the city of Barcelona, at metropolitan and local level, as shown by plans for Bellvitge and El Carmel, and his openly voiced disagreement with some political decisions. For all of these reasons, we thank him posthumously for his great skill, his friendship, his culture, his generosity, his tenacity and his example. ; Peer Reviewed

Grandson, son and father of architects, renowned professor and honoured urban planner, Manuel Ribas Piera was the foremost promoter of international relations at the Barcelona School of Architecture, inviting the best known architects of the time (such as Stirling, Kleihues and Aymonino), and co-founder, with Giancarlo de Carlo, of the ILAUD programme (International Laboratory of Architecture and Urban Design). He set up the pioneering landscape architecture studies in Catalunya, now an international point of reference. His overt cosmopolitanism went hand in hand with a staunch commitment to the city of Barcelona, at metropolitan and local level, as shown by plans for Bellvitge and El Carmel, and his openly voiced disagreement with some political decisions. For all of these reasons, we thank him posthumously for his great skill, his friendship, his culture, his generosity, his tenacity and his example. ; Peer Reviewed

The purpose of monetary policy is to affect the economic activity through various channels of monetary transmission. One of the transmission channels Is via Islamic banking through financing to various sector of the economy. The change of monetary instruments certainly affects economic sectors differently Given the dual monetary system (Islamic and conventional) in Indonesia, it is interesting to see how those rates influence each of the economic sectors. This is important for the government in designing future economic programs by determining the specific sectors which must be prioritized. This paper aims to investigate the sensitivity of the economic sectors in response to the change in the Islamic and conventional monetary rate. The paper relies on the unit root test, the co-integration test, and impulse response functions, focusing on the period from May 2006 to February 2011. The data used is from monthly economic sectors for Islamic and conventional systems, Islamic monetary rates, and conventional monetary rates. The results show that Islamic banks play important roles in the monetary transmission process in the Indonesian economy. In particular, specific economic sectors react differently to both Islamic monetary instruments as well as conventional monetary instruments.

The main objective of WTO Law is to accommodate individual's right in order to obtain better benefit of international trade. However, when a government violates WTO Law, it is therefore causing deprivation of individual right itself. Direct effect seems to be a feasible doctrine to provide a judicial protection for individual, in order to rebalance the right that is violated. Nevertheless, this doctrine is intractable to imply. This article discuss the polemic of giving direct effect of WTO Law and DSB Decision to domestic law to provide judicial protection for individual who becomes victim of WTO violation conducted by government

Una de las consecuencias de la creciente movilidad de los ciudadanos en la Unión Europea es el aumento exponencial de sucesiones que presentan una dimensión internacional. La sucesión de estos nacionales de la Unión se plantea cuanto menos compleja, debido a la disparidad legislativa existente en materia de sucesiones y la inseguridad jurídica que provoca la multiplicidad de regímenes jurídicos en el ámbito del Derecho internacional privado de sucesiones en la Unión Europea. El nuevo Reglamento de sucesiones permitirá disponer de un sistema uniforme para determinarla competencia judicial, la ley aplicable y el reconocimiento y ejecución de resoluciones en materia sucesoria en el ámbito de la Unión Europea. El objeto de este trabajo es reflexionar sobre las consecuencias de la aplicación del sistema unitario que plantea el Reglamento en materia de sucesiones internacionales y, en particular, en relación a la ley aplicable, su incidencia en la figura del reenvío, las ventajas e inconvenientes que aporta y sus consecuencias en los sistemas nacionales de Derecho internacional privado de los Estados miembros. ; One of the consequences of the increasing mobility of citizens within the European Union is the exponential increase of international successions. The succession of these EU citizens appears complex because of the disparity of the existing legislation concerning successions and the legal uncertainty caused by the multiplicity of legal regimes in the field of Private international law on succession in the European Union Member States. The adoption of the new Regulation on successions in the European Union provides a uniform system for determining the jurisdiction, the applicable law and the recognition and enforcement of judgments in matters of succession at the European Union level. The purpose of this paper is to analyze the consequences of the application of the unitary system proposed in the Regulation for international successions, especially in relation to the applicable law, their impact in the institution of renvoi, their advantages and disadvantages and their consequences on the national systems of Private international law of the EU Member States.

There are two functions of the state liability principle. The first is to secure individual rights (including economic rights) from a wrongful act conducted by a government, and the second is to compensate for damage caused by the infringement of individual right. Economic right is inherently allowing an individual to pursue economic interest both domestically or globally. In order to accommodate this right, a government is obliged to provide trade rules and mechanisms for every individual to conduct their global economic activities by participating in the WTO. The objective of the WTO significantly corresponds to the individual's right in order to obtain trade benefits. Hence, when a government infringes trade rules and mechanisms underlined in WTO Law, it will directly restrict individuals from gaining trade benefits under the WTO or, moreover, it will restrain individuals from enjoying their inviolable economic rights. When the right is violated, and the damage occurs, it thus leads to the obligation for the government to compensate the damage according to the state liability principle. This article discusses the nexus between the state liability principle and WTO Law, in order to encourage national courts to exercise the function of state liability by referring to the infringement of economic rights caused by the violation of WTO Law.