Suchergebnisse

Abstract This paper aims to reflect about the contradictions of international cooperation for development in Haiti that can be summarized in two perspectives: the North-South cooperation (NSC) and South-South cooperation (SSC). The dynamics of relationships can mix them (N-SSC). We identified governmental and nongovernmental particularly in health, linked to the OECD, the ALBA-TCP and UNASUR as empirical sources for reflection. The OECD privileges the perspective of NSC: commitment of developed nations with undeveloped. It operates mainly through NGOs. The ALBA-TCP and UNASUR have followed the perspective of SSC: commitment and solidarity among nations alike. They emphasize the horizontal partnership based on solidarity, respect for national sovereignty and peculiarities of each country. The resumption of the categories imperialism and internationalism may contribute to the understanding and analysis the contradictions in the international development agenda, illustrated by how these different actor in Haiti organize their actions. While the first one indicates bonding mechanisms geopolitical hierarchy, the latter suggests possibilities for overcoming these mechanisms. Key-words: International cooperation; Haiti; Imperialism; Internationalism; Organizational studies. Resumo Este artigo objetiva refletir sobre contradições da cooperação internacional para o desenvolvimento no Haiti, resumidas em duas perspectivas: cooperação Norte-Sul (CNS) e cooperação Sul-Sul (CSS). A dinâmica das relações pode misturá-las (CN-SS). Identificamos atores governamentais e não governamentais, na área da saúde, vinculados à OCDE, à ALBA-TCP e à UNASUL como fontes empíricas para a reflexão. A OCDE se orienta, predominantemente pela CNS, ou seja, pelo compromisso de assistência que os países desenvolvidos oferecem aos subdesenvolvidos. Opera principalmente através de ONGs. Nas ações da ALBA-TCP e da Unasul predominam a perspectiva da CSS: comprometimento solidário entre nações iguais. Enfatizam a parceria horizontal baseada na solidariedade, no respeito à soberania e peculiaridades de cada país. A retomada das categorias imperialismo e internacionalismo contribui para compreensão e análise das contradições na agenda internacional do desenvolvimento, ilustradas pelas formas mediante as quais esses diferentes atores organizam suas ações no Haiti. Enquanto as dos países da OCDE denotam mecanismos geopolíticos hierárquicos, as ações dos países vinculados à ALBA-TCP e da UNASUR sugerem possibilidades de superação desses mecanismos, buscando a cooperação genuína e autodeterminada. Palavras-chave: Cooperação internacional; Haiti; Imperialismo; Internationalismo; Estudos oganizacionais. Resumen En este artículo se reflexiona sobre las contradicciones de la cooperación internacional para el desarrollo en Haití, resumidas en dos puntos de vista: cooperación Norte-Sur (CNS) y cooperación Sur-Sur (CSS). La dinámica de las relaciones pueden mezclarlos (CN-SS). Identificamos los actores gubernamentales y no gubernamentales, en la salud, de la OCDE, del ALBA-TCP y UNASUR como fuentes empíricas para la reflexión. La OCDE se orienta principalmente por la CNS, es decir, ofrecen asistencia a los países sudesarrollados. Opera principalmente a través de ONGs; en las acciones del ALBA-TCP y UNASUR predominan la perspectiva de CSS: el compromiso solidario entre naciones iguales. La énfasis és en la colaboración horizontal basada en la solidaridad, el respeto a la soberanía y las peculiaridades de cada país. La reanudación de las categorías imperialismo y internacionalismo contribuye a la comprensión y el análisis de las contradicciones en la agenda de desarrollo internacional, ilustrada por las formas en que los diferentes actores organizan sus acciones en Haití. Mientras que los países de la OCDE indican mecanismos geopolíticos jerárquicas, las acciones de los países vinculados al ALBA- TCP y UNASUR sugieren posibilidades para la superación de estos mecanismos, buscando la cooperación genuina y autodeterminada. Palabras-clave: Cooperación internacional; Haití, Imperialismo; Internationalismo; Estudios oganizacionales.

This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.

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.

Mozambique's economy is at a turning point, and efforts to address governance and corruption vulnerabilities can have a lasting positive impact. The current levels of public debt have caused us to take a hard look at our governance and anti-corruption framework and have prompted various reforms to address the vulnerabilities exposed in this framework. In general, the problems in our society, and specifically corruption, have been examined in detail recently and are clearly macro-critical. 2 One study estimated the costs of corruption to Mozambique during the period 2002 to 2014 at up to USD 4.9 billion (approximately 30 percent of the 2014 GDP).3 The impact of these costs is widespread, affecting taxpayers, public service providers, the financial and private sector, as well as Mozambique's international reputation. 4 These costs are especially harmful at a time when our country has been hit by a series of shocks, notably the fall in commodity prices, drought, the withdrawal of donor budget support, and, more recently, Tropical Cyclones Idai and Kenneth. At the same time, Mozambique stands poised to reap significant revenues from natural resource reserves, and our duty as the government is to ensure the responsible stewardship of those funds for both current and future generations. By taking meaningful steps now to implement the governance and anti-corruption framework in an evenhanded, consistent, and effective manner, and to support efforts toward transparency and individual and institutional accountability, as the government, we can aim to achieve enduring results.

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.