Suchergebnisse

In this final master thesis are analyzing international business evaluation features and suggested the best method to evaluate international business. In the first part of the work are analyzed international business features, highlighting the political and currency fluctuation risks, business evaluation aspects, long established and newly developed business evaluation methods and selected the method which is best suited to evaluate international business. In the second part of the work is analyzed the feasibility of discounted cash flow method to evaluate international business and the steps of the method, highlighting the determination of cash flows, the discount rate calculation, continuous value and cash flow discounting. The focus is on discount rate calculation. In the third part of the work is done the practical business evaluation of Lithuanian company AB "Stumbras" which is working in the international alcohol sphere. In this stage is given the characterization of world, Europe and Lithuanian alcohol drinks sectors. Also there is analyzed the Lithuanian macroeconomics situation. There is performed company competitive and SWOT analyze. Also there is done company's financial analyze (vertical, horizontal and financial ratio analyze), determined the company value and factors which have the greatest impact to business value. Structure: introduction, theoretical part, discounted cash flow feasibility to evaluate the international business analyze, practical international business evaluation following AB "Stumbras" example, conclusions and suggestions, references.

In this final master thesis are analyzing international business evaluation features and suggested the best method to evaluate international business. In the first part of the work are analyzed international business features, highlighting the political and currency fluctuation risks, business evaluation aspects, long established and newly developed business evaluation methods and selected the method which is best suited to evaluate international business. In the second part of the work is analyzed the feasibility of discounted cash flow method to evaluate international business and the steps of the method, highlighting the determination of cash flows, the discount rate calculation, continuous value and cash flow discounting. The focus is on discount rate calculation. In the third part of the work is done the practical business evaluation of Lithuanian company AB "Stumbras" which is working in the international alcohol sphere. In this stage is given the characterization of world, Europe and Lithuanian alcohol drinks sectors. Also there is analyzed the Lithuanian macroeconomics situation. There is performed company competitive and SWOT analyze. Also there is done company's financial analyze (vertical, horizontal and financial ratio analyze), determined the company value and factors which have the greatest impact to business value. Structure: introduction, theoretical part, discounted cash flow feasibility to evaluate the international business analyze, practical international business evaluation following AB "Stumbras" example, conclusions and suggestions, references.

This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.

This article analyzes the civil society dimension and pays particular attention to the role of civil society's organizations within the EU's Eastern Partnership's governance and networking processes. The study is based on the EU's documents' analysis and the data of qualitative interviews conducted between 2011-2014 from the respondents of the EU's institutions (European Commission, EEAS, EP), member states' representations in Brussels, and the members of the Eastern Partnership civil society forum created in 2009. The study shows that the representatives of civil society organizations are seeking to be involved and are existent in most of the stages and interactional modes of the EU's relations with the Eastern Partnership countries, and this process predicts the conditions for the emergence of international governance in the Eastern neighborhood space. On the other hand, the representatives of CSOs are complaining about not being involved enough in the negotiations deciding over the Association or other kind of agreements between the EU and their (EaP) country.

This article analyzes the civil society dimension and pays particular attention to the role of civil society's organizations within the EU's Eastern Partnership's governance and networking processes. The study is based on the EU's documents' analysis and the data of qualitative interviews conducted between 2011-2014 from the respondents of the EU's institutions (European Commission, EEAS, EP), member states' representations in Brussels, and the members of the Eastern Partnership civil society forum created in 2009. The study shows that the representatives of civil society organizations are seeking to be involved and are existent in most of the stages and interactional modes of the EU's relations with the Eastern Partnership countries, and this process predicts the conditions for the emergence of international governance in the Eastern neighborhood space. On the other hand, the representatives of CSOs are complaining about not being involved enough in the negotiations deciding over the Association or other kind of agreements between the EU and their (EaP) country.

This article analyzes the civil society dimension and pays particular attention to the role of civil society's organizations within the EU's Eastern Partnership's governance and networking processes. The study is based on the EU's documents' analysis and the data of qualitative interviews conducted between 2011-2014 from the respondents of the EU's institutions (European Commission, EEAS, EP), member states' representations in Brussels, and the members of the Eastern Partnership civil society forum created in 2009. The study shows that the representatives of civil society organizations are seeking to be involved and are existent in most of the stages and interactional modes of the EU's relations with the Eastern Partnership countries, and this process predicts the conditions for the emergence of international governance in the Eastern neighborhood space. On the other hand, the representatives of CSOs are complaining about not being involved enough in the negotiations deciding over the Association or other kind of agreements between the EU and their (EaP) country.

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.

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 twentieth century is an era of pervasive turmoil. There were two cataclysmic full-scale wars and many wars and conflicts of lesser importance in all parts of the world. The term crisis is among the most widely used verbal symbols of turmoil in politics among nations. Scholars and journalists, too, often write about such things as incidents, disputes, riots, and rebellions etc. as crisis. In short, crisis is a pervasive term to describe dis ruption and disorder in the global arena. Many political scientists have been researching this phenomenon of international system but there is still a need for new researches and analysis of crisis in world politics. New technological tools and data-sets enable further development of analytical aspects of crisis theory: eruption of conflictual situations, context and reasons of crisis escalation and de-escalation, decision making process etc. The main reason impelled to write this article is the lack of integral theory on crisis issues. That is why the main objective of this study is to make a quantitative and comparative research of the crisis in the 20th century in order to highlight the main influential factors of this process in different time and space dimensions. A quantitative and comparative analysis in this article was performed using International Crisis Behavior (ICB) data-set of international crisis (by the SPSS 12.0 package). The results of the research confirm the presumption that the analysis of different "levels" provides different outcomes.[.].

The twentieth century is an era of pervasive turmoil. There were two cataclysmic full-scale wars and many wars and conflicts of lesser importance in all parts of the world. The term crisis is among the most widely used verbal symbols of turmoil in politics among nations. Scholars and journalists, too, often write about such things as incidents, disputes, riots, and rebellions etc. as crisis. In short, crisis is a pervasive term to describe dis ruption and disorder in the global arena. Many political scientists have been researching this phenomenon of international system but there is still a need for new researches and analysis of crisis in world politics. New technological tools and data-sets enable further development of analytical aspects of crisis theory: eruption of conflictual situations, context and reasons of crisis escalation and de-escalation, decision making process etc. The main reason impelled to write this article is the lack of integral theory on crisis issues. That is why the main objective of this study is to make a quantitative and comparative research of the crisis in the 20th century in order to highlight the main influential factors of this process in different time and space dimensions. A quantitative and comparative analysis in this article was performed using International Crisis Behavior (ICB) data-set of international crisis (by the SPSS 12.0 package). The results of the research confirm the presumption that the analysis of different "levels" provides different outcomes.[.].