Suchergebnisse

This study aims to determine the reaction of foreign ownership on the Indonesia Stock Exchange to the adoption of International Financial Reporting Standards (IFRS). This study will examine the reaction of foreign ownership on the Indonesia Stock Exchange during the periods 2007-2010 and 2012-2015. The variables used in this study are IFRS and foreign ownership. It finds that the obligation of IFRS does not affect the development of foreign investment in Indonesia, because accounting standards in Indonesia have been adjusted to IFRS since 2008 and investment decisions are not only influenced by standard accounting policies, but also by other factors, such as the economic and political conditions of a country. This study is motivated by the results of previous studies regarding the reaction of foreign ownership of IFRS adoption, which is still controversial. Some studies suggest that IFRS adoption increases information appeal and can attract foreign investment, while other research states that IFRS adoption will not necessarily increase the number of shares held by foreign investors.

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.

This study aims to determine the reaction of foreign ownership on the Indonesia Stock Exchange to the adoption of International Financial Reporting Standards (IFRS). This study will examine the reaction of foreign ownership on the Indonesia Stock Exchange during the periods 2007-2010 and 2012-2015. The variables used in this study are IFRS and foreign ownership. It finds that the obligation of IFRS does not affect the development of foreign investment in Indonesia, because accounting standards in Indonesia have been adjusted to IFRS since 2008 and investment decisions are not only influenced by standard accounting policies, but also by other factors, such as the economic and political conditions of a country. This study is motivated by the results of previous studies regarding the reaction of foreign ownership of IFRS adoption, which is still controversial. Some studies suggest that IFRS adoption increases information appeal and can attract foreign investment, while other research states that IFRS adoption will not necessarily increase the number of shares held by foreign investors.

Literaturangaben

Main description: This volume contains the records of the international Freiburg Colloquium of the same name which was held by the Medieval Institute of the University of Freiburg from October 19 to 21, 2009. The academic reconstruction of the conception and perception of space in the culture of the Latin Middle Ages requires a differentiated treatment and corresponding competencies - something which can be realized only through an interdisciplinary approach. Each contributor to this volume examines the given theme from the perspective of his or her own specialist field.

The existence of ASEAN trully did not comes apart from concerns about the South East Asian Nations which has conflicted, for example like the confrontation between Indonesia and Malaysia, territorial demand between Phillipine and Malaysia on Sabah, also the separation of Singapore from the Malaysian Federation. From those backgrounds, the South East Asian Nations especially Indonesia and Malaysia which recently conflicted, realizes the needs to form a cooperation to reduce tension, to construct confidence building and pushing regional cooperation growth which felt have no progress after each nations receive its independence. 8 August 1967 is the first ASEAN formation spearheaded by five Ministers of Foreign Affair from Indonesia, Phillipine, Malaysia, Singapore and Thailand, which resulted in the signation of ASEAN Declaration or known as The Bangkok Declaration and it also means ASEAN is formally created. One of the ASEAN's aim is "to accelerate economic growth, social progress and cultural growth in South East Asia Nations." Nevertheless, in actualizing ASEAN's growth it is not as easy as turning the palm of a hand, various national interest affected ASEAN's policy. Resulted to outdraw the main aim that have been agreed by the Nations, informal or formal conflict always happened in the middle of goverments effort in reducing conflict. For example, the arrest of KPLP Indonesian Officer by the Malaysian Royal Police, the accusation of Thailand to Malaysia in helping separatism of South Thailand, the dispute of Angkor Temple between Cambodia and Vietnam constituted on how the implementation of ASEAN's agreements are hard to happened. Although, the interesting parts are eventhough conflicts still exist between each Nations but open war which can cause many victims never happens. One of the secret why ASEAN Nations stays solid is the tolerance and togetherness underlied the brotherhood of South East Asia Nations. Which nowadays had been used as a strong reason to build trush building between each member for the advancement of ASEAN nations in the future. Social and cultural approaches through public diplomation, reconsiliation and bridging of kinship always be a reference in problem solutions, relativeness in ASEAN's history had always be an important point for ASEAN's progress until nowadays. Keywords : Cooperation, Kinship And Prospective