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.

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.

The internationalization of national constitutions includes an eventual unification of constitutional rules deemed necessary to intensify international relations. So, in a broader way it is invoked the impact of international law and international relations on constitutional law. The result of the internationalization of national rights is a progressive harmonization of concepts and legal rules. In the current state of international law, constitutions' internationalization corresponds a concrete impact of international law on constitutional norms. The current trend of constitutions is to regulate in a more accurate and comprehensive way the relations between the state and international law. International law does not require any particular form of the conclusion of international treaties. In intensification of international relations, international conventions and integration of states in international organizations, the Parliament carries important consequences for both on normative function and the control function. Such legislative activity is guided by international treaties concluded by the state. While the executive and the legislative are involved in the development of international law, the jurisdictional power intervenes to reconcile domestic and international legal norms. States do not devote supremacy of international law over their constitution. Because international treaties to be part of the national legal order is not enough that the procedure for concluding treaties to be respected. It is also necessary that treaties do not contravene fundamental state constitutional principles of human rights and the relationship between public authorities. The control of international treaties' constitutionality can be mandatory or optional. In the process of ratification of the treaty on EU European constitutional courts tend to create a similar design to establish the limits of European integration. In reality, the issue of constitutionality of international treaties control is a political issue and it is difficult to apply legal principles purely political matters. There are three categories of states in the aspect of national courts on constitutional regularity control concluding treaties.

This paper analyses the important of regional investment agreements for promoting international trade in ASEAN countries. To visualize the above idea, this work will explain the roles of regional investment agreements to serve investment, trade facilitation and to protect regional investment interests. It is argued that regional investment agreements can serve as a vehicle for dialogue, coordination on and to response regional issues including regulatory harmonization, infrastructure development, and collaboration among members to facilitate investment. The paper shows how regional agreements will commit to eliminate barriers on substantially trade and investment, create positive welfare gains, the productivity and stimulus to growth in the region. This paper also analyses the effect of the establishment of an ASEAN Economic Community (AEC) by 2015 to the regional investment policies. AEC aiming at transforming ASEAN into a single market and production base with a highly competitive economic region, equitable economic development, free movement of goods, services, investment, skilled labor, and freer flow of capital, will likely accelerate regional integration and cooperation in the investment sectors fully integrated into the international trade. Then, this work demonstrates the implementation of regional investment cooperation into the formal instruments/agreements of investment policy architecture promoting and protecting cross border investment among nationals of ASEAN member states, such as ASEAN Investment Guarantee Agreement (IGA), the ASEAN Investment Area (AIA) and ASEAN Comprehensive Investment Agreement (ACIA). However, it is realized that the ASEAN members may resist and protest against the regional investment agreements because of conflicting their national interest. The paper proposed that the regional inv stment agreements need to be strengthened by harmonization and structural adjustment due to the member's resistance and protest. This idea may spark challenge because each member has fundamental differences on the nature and character of legal and economic systems reflecting different political systems, economic and social cultures in accordance with the philosophy of life values and national interests of each country. To overcome the challenge, this paper argues that ASEAN member countries need to unilaterally and collectively come up with structuring trade and investment policy harmonization to move ahead and reap the benefits from regional investment agreement as a common tool for contesting their interest in international trade. In addition, pre agreed flexibilities to accommodate the interests of all ASEAN countries may eliminate the problem.

The European Union is a rather new player in international relations. The European Union is neither a state nor international organization. With the accession to the European Union, the states transfer some attributes of sovereignty and, thus, the governing is done by the European Union mostly, taking part in its relations with third countries. At the same time, it contains some elements of the union (confederation, federation). Therefore, the European Union is more than an international organization. We find elements of the federation, confederation without being identified as such, being established on a system of organization. The European Union aims for integration of societies within a single economic, social, political, legal area. The European Union acts as a proper system based on an idea of creating strong Union bonds between the people of Europe, by establishing an internal market, an economical Union. The European Union, in its relations with the member states, keeps the ultimate goal that it has, being an international legal person, special competences, realizing common goals established with the member states. The legal basis of the European Union is represented by two treaties: the Treaty on European Union and the Treaty on the Functioning of the European Union. The well-known Lisbon Treaty represents legally an amending treaty of the previous legal instruments - a compromise between the need for reform, on the one hand, and the need to live in a united Europe, on the other hand. The member states of the EU relate to two legal systems. As a result of their participation in an international organization with supranational character, Member States of the European Union assume a number of commitments with repercussions to their state sovereignty. The Member States coexist with the European Union. The European Union has become, along with its Member States, a matter of international law; even if it shows itself as a conglomerate of states - international organization; it is a union of states established by state attributes, an entity more complex and powerful, with a higher importance with its relations with the Member States, but also with an increased influence on international arena.

Universal Declaration of Human Rights is an essential reference to human rights and freedoms. Both the Declaration and the Constitution obliges authorities, especially justice and therefore constitutional justice to respect fundamental rights and freedoms, including those through which is ensured protection of personality's spiritual side. The right to a fair trial has a special place among the fundamental rights in a democratic society, whose level should be inherent in any system of law. The right to a fair trial in an independent and impartial court is recognised in customary international law so that those states that have not yet ratified the international instruments are also bound by law and the judicial system to adapt their legislation appropriately. The right to a fair trial has several components such as access to justice, a fair and public case in a reasonable time, examination of the case by an independent and impartial court, established by law, advertising delivery decisions. The right to be tried by an independent and impartial court is so elemental, exciting Human Rights Committee status as an "absolute right not bear any exception". The right to a fair trial also means a reasonable opportunity to expose any part of his case to the court in a manner that does not disadvantage the opposing party, which is achieved by ensuring its rights of defense. Parties have the right to be assisted by an attorney, elected or appointed by office. Realisation of the right to defense is ensured by the organisation and functioning of the judiciary, which is based on the principles of legality, equality of parties, gratuity, collegiality, publicity, immutability and the active role of the court. To enact a law the court as part of a fair trial takes into account the competence to hear the case, both materially and territorially. In this context, statutory legislation provisions are clear and precise, clearly delineating the powers of courts, the costs involved in the administration of justice. To understand and respect the provisions is of paramount importance in realisng the right - a prerequisite to the existence of balanced and harmonious society.

Plant variety protection is a relatively new concept for many Indonesians. It was developed because of the patent regime's failure to provide appropriate protection for new plant varieties. This new sui generis legislation for the protection of plant varieties was enacted in response to Article 27.3(b) of the TRIPS Agreement, which requires WTO Members to provide an effective sui generis law for the protection of new plant varieties. This paper analyses the current state of plant variety protection in Indonesia. It covers the threshold of protection, the subject, scope, right and obligation of breeders, exceptions to infringement, farmers' rights and local varieties. It also analyses the current policy to revise the Plant Variety Protection Act and the underlying reasons for this, including Indonesia's national interest and its international and bilateral commitments. The main focus of the paper explores why such policy is not broadly compatible with the Indonesian agricultural tradition of seed sharing. Accordingly, this paper explores the tradition of seed sharing in Indonesian culture known as adat. In addition, it explores the likely implication of such protection for national agricultural innovation.

International economic integration is one of the major policies of the Vietnam's Government and the Communist Party of Vietnam (CPV) in the time of doi moi (renovation). This policy has been mentioned in several important resolutions and been implemented intensively since the Ninth National Congress of CPV. Through the national congresses of CPV, the policy of international economic integration has had new developments with new contents which have met the requirements of the domestic situation and matched with the general trend of our time. The Eleventh National Congress of CPV have developed the policy of foreign relations to a new height, in which international integration has become a major orientation of foreign relations. With this orientation, the characteristics and the level of international intergation have been improved, the scope of international integration has been extended. ; Hội nhập kinh tế quốc tế là một chủ trương lớn của Đảng và Nhà nước ta trong thời kỳ đổi mới. Chủ trương đó đã được đề cập đến trong nhiều nghị quyết quan trọng và được triển khai mạnh mẽ từ Đại hội IX đến nay. Qua các kỳ Đại hội Đảng, chủ trương hội nhập kinh tế quốc tế đã có những bước phát triển mới với những nội dung mới, vừa đáp ứng đòi hỏi của tình hình trong nước vừa phù hợp với xu thế chung của thời đại. Đại hội XI của Đảng đã phát triển đường lối, chính sách đối ngoại lên một tầm cao mới, trong đó, hội nhập quốc tế trở thành định hướng đối ngoại lớn. Với định hướng này, tính chất và trình độ hội nhập quốc tế được nâng cao, phạm vi hội nhập quốc tế được mở rộng.

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.