Suchergebnisse

International hydroacoustic surveys have been conducted in the Baltic Sea since 1978. The starting point was the cooperation between Institute of Marine Research (IMR) in Lysekil, Sweden and the Institute fur Hochseefisherei und Fishverarbeitung in Rostock, German Democratic Republic in October 1978, ¨ which produced the first acoustic estimates of total biomass of herring and sprat in the Baltic Main basin (H˚akansson et al., 1979). Since then there has been at least one annual hydroacoustic survey for herring and sprat stocks and results have been reported to ICES. The Baltic International Acoustic Survey (BIAS), is mandatory for the countries that have exclusive economic zone (EEZ) in the Baltic Sea, and is a part of the Data Collection Framework as stipulated by the European Council and the Commission (Council Regulation (EC) No 199/2008 and the Commission Data Collection Framework (DCF) web page1 ). IMR in Lysekil is part of the Department of Aquatic Resources within Swedish University of Agricultural Sciences and is responsible for the Swedish part of the EU DCF and surveys in the marine environment. The Institute assesses the status of the marine ecosystems, develops and provides biological advices for managers for the sustainable use of aquatic resources. The BIAS survey are co-ordinated and managed by the ICES working group WGBIFS. The main objective of BIAS is to assess herring and sprat resources in the Baltic Sea. The survey will provide data to the ICES Baltic Fisheries Assessment Working Group (WGBFAS).

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.