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.
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.
By examining some of the letters Romanian volunteers in the International Brigades sent home during the Spanish Civil War, this article explores their authors' experience of the front-line hardships and of the challenges associated with the military life-style. The paper first provides a concise historical account of the Spanish Civil War, with a focus on the emergence of the international military groups, consisting of foreign combatants. It subsequently investigates the reasons that determined the Romanian volunteers to leave their country to fight in Spain, by examining their motivation in the intricate political and social context of interwar Romania. Finally, the article deals with the negative outcomes these letters had for their recipients, translated into the permanent harassment their families and close ones suffered because of this correspondence.
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.
This research aims to provide an explanation of CSR in Indonesia by proving that CSR mediates the influence of international experiences on firm value. This study is explanatory research with non-service sector companies listed on IDX in 2010-2012 as the population. The sampling was conducted using the saturated sampling method. Moreover, the method of analysis used was SEM (based on variance). The result of the study suggests that CSR disclosure mediates the influence of international experiences on firm value. In addition, the result of this study implies that companies should implement and report CSR accordingly, especially companies that run export trade, as it would have a positive impact on firm value. For the government, through the stock market regulator, it is crucial to provide guidance in making CSR report in detail by referring to GRI that has been universally accepted, in order to be used for economic decision making for stakeholders.
The refugee crisis is a global problem that needs serious attention. Responsibility-sharing is a core tenet of international responses to refugee crises. However, global governance, within the framework of the global refugee regime, is often practically ineffective to respond such problems. In this aspect, conceptual evaluation and reform are needed. In this particular momentum, civil society groups are able to be involved, in both performance evaluation and framework formulation related to global governance on refugees. One of the formal form of civil society is a non-governmental organization (NGO). Amnesty International is one of the NGOs involved in the process of evaluating and reforming global governance on refugees. This article aims to find out the form of Amnesty International's involvement in global governance on refugees. This study used descriptive-qualitative method. The findings in this article are that Amnesty International has a direct involvement in order to evaluate and to reform the global governance framework related to refugees through the 2016 UN High Summit for Refugee and Migrant. This involvement was demonstrated through performance evaluations and proposals for more genuine responsibility-sharing, both at the conceptual and technical level. Amnesty International in this involvement pursued an agenda that has two dimensions, namely: the dimension of institutional evolution and the agenda dimension.
