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.
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.
This article addresses the deficiency in the area of human rights scholarship in International Relations (IR) by examining the theoretical advancements in IR theory that have led to the emergence of non-state collective actors as a pertinent research topic. It provides a review of the trajectory of the constructivist theoretical approach, which has brought major advancements in how international non-state actors are conceptualised in the human rights IR literature. This considers the limitations and implications of side-lining collective non-state actors within IR theory, arguing that expanding the theoretical understanding of how different collective actors are constituted and attributed with agency can enrich IR human rights scholarship. The article also proposes a potential way forward with respect to non-state collective actors in human rights in IR by identifying a research programme based on practiceoriented approaches to help broaden the ability of scholars to foster interdisciplinary conversations. Expanding along these lines would bridge the existing boundaries within scholarly and disciplinary contexts. Keywords: non-state actors, state-centrism, collectives, international relations, human rights, international actors, constructivism
Konferenca o razvoju organizacijskih znanosti je konferenca z najdaljšo tradicijo na Univerzi v Mariboru in vsako leto poveže študente, raziskovalce, gospodarstvenike in predstavnike javne uprave, ki delujejo na področju organizacije in managementa. Tema letošnje, že 36. mednarodne konference o razvoju organizacijskih znanosti, je Odgovorna organizacija in se nanaša na širino organizacije v njenem notranjem in zunanjem okolju. Odgovornost do zaposlenih, poslanstva, strategije, procesov, tehnologije, razvoja so samo nekatera izmed področij, ki jim mora organizacija slediti. Identiteta organizacije se izkazuje z njenim vsestransko odgovornim ravnanjem in kaže vrednost navzven pri kupcih ali uporabnikih storitev. V času, ki ga živimo, smo vpeti v preplet tehnološkega in socialnega napredka, ki nenazadnje rezultira v posamezniku in družbi nasploh. Ravnanje organizacije se ravno tako ne veže samo na delovanje v lokalnem okolju temveč zaradi globalnih razsežnosti učinkuje tudi v mednarodnih dimenzijah. S temo konference želimo odpreti polje vprašanj in poiskati odgovore, ki bodo doprinesli k napredku organizacijskih ved. Materialni vplivi, komuniciranje, znanje in poštenje ter nenazadnje ideal odgovornega ravnanja lahko kot pomembni dejavniki obvladujejo pogosto nemirne situacije v in izven okolja naših organizacij. Ker smo časovno in prostorsko vpeti v vzorce, ki mnogokrat ne sledijo več našim preteklim izkušnjam, je naša želja, da s srečanjem na konferenci stopimo v korak s časom in prepoznamo dobre prakse, izoblikujemo nove metode in se seznanimo z aktualnimi trendi, ki jih organizacije vsakodnevno živijo. ; The conference on Organizational Sciences Development is a conference with the longest tradition at the University of Maribor. Each year, the conference brings together students, researchers, businessmen and public administration representatives, who are active in the area of organization and management. The theme of this year's 36th international conference on Organizational Sciences Development is Responsible Organization referring to the wideness of an organization in its internal and external environment. The responsibility of the organization towards its employees, mission, strategy, processes, technology, and development are just a few areas in which the organization needs to follow the principles of responsibility. The identity of the organization is recognized through its versatile responsible activities, showing its value externally to the customers or recipients of the services offered by the organization. The concurrent mixture of technological and social progress influences individuals as well as the society. The impact of the organization is therefore not only local but global, making a mark on the international level. With this conference theme, we are opening new questions and seeking answers which could contribute to the progress of organizational sciences. Material influence, communications, knowledge, fairness, and nevertheless the ideal of responsible behaviour can be seen as influential factors which can contribute to occasional turbulent situations inside and outside our organizations. Since we are all caught up in moulded mind-sets, not following our experiences anymore, our wish was to keep up with the times and identify best practices, form new methods, and become familiar with the contemporary trends in organizations.
Mednarodno sodelovanje držav članic Evropske unije je izrednega pomena za učinkovito delovanje Unije. Predvsem pa je ključnega pomena za kakovost življenja ljudi znotraj držav članic. Eno izmed pomembnejših področij sodelovanja, ki zagotavlja kakovost življenja in varnost državljanov, je sodelovanje med policijami držav. Dotično sodelovanje ni samo pomembno, ampak že kar nujno glede na globalne razsežnosti kriminalitete. Države članice priznavajo varnost svojih državljanov kot eno od glavnih vrednot in pravic. Z namenom zaščite te pravice in omejevanja kriminalitete je Evropska unija sprejela razne instrumente, ukrepe in pravne okvire na področju mednarodnega policijskega sodelovanja. Pomembno je tudi delovanje raznih agencij Evropske unije, katerih namen je krepitev in usmerjanje sodelovanja med policijami držav članic. Primeri tovrstnih agencij so na primer Europol, Interpol, Sirene, Frontex, odbor COSI, SEPA, CEPOL itd. V nalogi je predstavljena tudi vloga in delovanje Slovenije v omenjenih agencijah ter njene aktivnosti na področju policijskega sodelovanja. To poteka na različne načine in na raznih področjih. Načine, oblike in področja sodelovanja sem poskušala predstaviti na primeru policijskega sodelovanja med Slovenijo in Italijo. ; The international cooperation of the Member States of the European Union is of utmost importance for the effective functioning of the Union. Above all, it is crucial for the quality of life of people within Member States. One of the most important areas of cooperation that guarantees the quality of life and the safety of citizens is the cooperation between the police of the countries. The cooperation in question is not only important, but rather necessary, given the global dimension of criminality. Member States recognize the safety of their citizens as one of the main values and rights. In order to protect this right and to limit criminality, the European Union has adopted various instruments, measures and legal frameworks in the field of international police cooperation. It is also important that the various European Union agencies work to strengthen and direct cooperation between the police of the Member States. Examples of such agencies include Europol, Interpol, Sirene, Frontex, COSI, SEPA, CEPOL, etc. The paper also presents the role of Slovenia in these agencies and its activities in the area of police cooperation. This is done in a variety of ways and in various fields. I tried to present ways, forms and areas of cooperation in the case of police cooperation between Slovenia and Italy.
