Suchergebnisse

Adjusting the legal status, and support policies for migrant workers is an issue on the agenda of international institutions for nearly a hundred years. The first efforts to protect foreign workers have been taken during the first session of the International Labour Conference in 1919. In the following decades ILO activities has led to the preparation of three international documents concerning this issue (non-binding ILO Convention No. 66 in 1939, and Convention No. 97 of 1949, and No. 143 of 1975). For many decades, the problem of the protection and assistance of migrant workers' rights was considered as a narrow issue of international labor law. Codification efforts, undertaken during seventies, has led to the adaptation of the UN document (International Convention on the Protection of the Rights of All Migrant Workers and Members of Their Families) in 1990, and inclusion this issue into more general area of international human rights law. Despite this fact, and the existence of several categories of documents concerning migrant workers within Council of Europe, the European Union, and even ASEAN, the protection of migrant workers has never been effectively functioning system. The aim of this article is the analysis of the codification of that issue, and the main obstacles to consensus on the protection of migrant workers' rights. The state parties of the UN Convention contains primarily countries of origin of migrants (such as Mexico, Morocco and the Philippines). It seems, therefore, that despite 46 ratifications the, UN convention does not have a global character, and activities of its monitoring body (Committee on Migrant Workers-CMW) reflects primarily demands of sending countries. The article closely examines particularly controversial provisions of the ILO and UN documents from the point of view of current labour migrations and policies of sending and host countries.

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 aim of the paper is the analysis of the relationship between the perception of the success factors in international collaborative relationships and firm's international experience. The results of an empirical study on the sample of 278 Polish exporters and importers cooperating with partners from China and Germany are presented and both the differences in success factor perception depending on foreign partners' home country, and the correlation of the perception of the success factors with the international experience of the firms are discussed. The study revealed that the firms working with partners in China have somewhat more international experience. The importance of the majority of the success factors in relationships with German partners did not differ significantly from those in collaboration with Chinese firms. However, some consequential differences were observed. Internationalization experience is not strongly related with the perception of international cooperation success factors.

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.

Realism has been the dominant conceptual approach to studying Indonesian foreign policy. This article, however, considers realist analyses to be insucient since their emphasis on the struggle for power and security in the system of states has led to the neglect of the importance of perspectives which focus on order. To ll the gap it then intends to apply the English School perspective which focuses on the concept of international society to trace the nature and function of Indonesian foreign policy. Two cases are examined, including the Asian African Conference and Association of South East Asian Nations, to demonstrate the relevance of international society for policy ideas and action. The central argument is that the Indonesian elite worldview indicates that the creation and maintenance of order in international societies are ones which are prominent objectives legitimizing the conduct of Indonesia's external relations.

International relations are a form of human action so they should become the object of praxiology as a science oriented to efficiency. The traditional approach however must be changed. As it suggested in this article, human action is divided into three sections – cooperation, struggling and rivalry, which correspond to three types of theories. It should be added that cooperation is a positive-sum game, struggling – a negative-sum game and rivalry – a zero-sum game. The theory of international relations should be focused on the link between principles of cooperation and principles of struggling. This means that theory of foreign policy should be a theory of control in the zero-sum game system. ; International relations are a form of human action so they should become the object of praxiology as a science oriented to efficiency. The traditional approach however must be changed. As it suggested in this article, human action is divided into three sections – cooperation, struggling and rivalry, which correspond to three types of theories. It should be added that cooperation is a positive-sum game, struggling – a negative-sum game and rivalry – a zero-sum game. The theory of international relations should be focused on the link between principles of cooperation and principles of struggling. This means that theory of foreign policy should be a theory of control in the zero-sum game system.

Stosunki międzynarodowe są postacią działania ludzi, dlatego powinny stać się obiektem zainteresowania prakseologii jako nauki nastawionej na sprawność działania. Dotychczasowe rozumienie sprawności musi być jednak odmienne od tradycyjnego. Zgodnie z propozycją zawartą w artykule, ludzkie działanie dzieli się na trzy działy – współpracę, walkę oraz rywalizację , którym odpowiadają trzy rodzaje teorii. Charakterystyczne jest to, że współpraca jest grą o sumie dodatniej, walka – grą o sumie ujemnej, natomiast rywalizacja – grą o sumie zerowej. Teoria stosunków międzynarodowych powinna skupiać się na teorii rywalizacji, rozpostartej pomiędzy współpracą a walką. Oznacza to, że teoria stosunków międzynarodowych powinna opierać się na zasadach współpracy i zasadach walki, a teoria polityki międzynarodowej państwa powinna być teorią sterowania w systemie gry o sumie zerowej. ; International relations are a form of human action so they should become the object of praxiology as a science oriented to efficiency. The traditional approach however must be changed. As it suggested in this article, human action is divided into three sections – cooperation, struggling and rivalry, which correspond to three types of theories. It should be added that cooperation is a positive-sum game, struggling – a negative-sum game and rivalry – a zero-sum game. The theory of international relations should be focused on the link between principles of co- operation and principles of struggling. This means that theory of foreign policy should be a theory of control in the zero-sum game system.

The activity of international holding companies has become crucial for the European economy. In particular, attention should to paid to the tax-related issues, which arise out of the cross-border activity of holding companies. Increasingly, holding companies employ aggressive tax optimisation in their strategies. While the tax policies of individual E.U. Member States have turned out to be of little effectiveness, simultaneously, the lack of a common and harmonised tax policy designed to counteract tax optimisation has become a serious problem for the European Union. Therefore, the European Commission strives to develop a fiscal concept which will - on the one hand - allow to effectively combat international tax optimisation adopted by holding companies and - on the other hand - be integral with the internal tax systems of individual Member States.