Suchergebnisse

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.

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 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.

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.

In the current issue of international relations we bring readers an interview with Professor Peter Drulak. It follows on interviews with important figures in the field of international relations, which we published in 2010 and 2011 Petr Drulak is a researcher at the Institute of International Relations (DPE), where from 2004-2013 he worked as a director. He teaches at the Department of International Relations at the Institute of Political Studies Faculty of Social Sciences of Charles University. Monograph is the author of several textbooks including the first Czech Theories of International Relations (Drulak 2003) and political research methodology (Drulak 2008a). He published many scientific articles and chapters focusing on international relations theory, European integration and the Czech foreign policy. In his last book, Politics disinterest (Drulak 2012) is devoted crisis policy in the Czech Republic and the West. In 2000-2004 he was chief editor of International Relations, is currently a member of the editorial board. Adapted from the source document.

Paradiplomacy is still relatively a new phenomenon for government activity in Indonesia. Paradiplomacy refers to the behavior and capacity to engage in foreign relations with foreign parties carried out by 'sub-state' entities, or regional governments / local governments, in the context of their specific interests. The term 'paradiplomacy' was first launched in an academic debate by Basque scientists, Panayotis Soldatos in the 1980s as a combination of the term 'parallel diplomacy' into 'paradiplomacy', which refers to the meaning of 'the foreign policy of non-central governments', according to Aldecoa , Keating and Boyer. Another term that was put forward by Ivo Duchacek (New York, 1990) for this concept is 'micro-diplomacy'. In this work, author explain the paradiplomacy into ten section such as: (1) Introduction; (2) Interaction Transnational and Paradiplomacy; (3) Paradiplomacy in the Indonesian Law Context; (4) Paradiplomacy in the International Law Context; (5) Diplomacy by Local Government; (6) Technical Regulation on the Implementation of Paradiplomacy in Indonesia; (7) International Cooperation by the Special Regional Province of Yogyakarta, Indonesia; (8) The Chronology of International Cooperation by the Local Government in Indonesia; (9) Inputs for the Revision of Indonesian Law on International Cooperation and (10) Epilog.

The article documents the process of the increase in the relevance of fundamental rights in the European Union and calls attention to the fact that it is gradually approaching an important point whose attainment would have a considerable impact on the nature of the EU. The text traces the development of the EU's powers and activities in setting the norms related to fundamental rights, and deciding about their application, control and enforcement. The states have been reluctant to permit the Union to intervene into their domestic human rights affairs which are not connected to the EU's competences. Nevertheless, its recent activities indicate that the EU is starting to get more say even in this cautiously guarded domain of domestic competence. Adapted from the source document.

The article analyses the changes in norm enforcement in the EU that were triggered by the Eurozone crisis. It attempts to demonstrate that the Eurozone crisis contributed to a 'transplantation' of conditionality instruments (which traditionally exist within the EU's external relations) into the internal operations of the European Union. In particular, the article identifies which new internal rule-enforcement mechanisms of the EU share common structural features with the external EU conditionality (e.g. a vague legal framework; the use of the expertise of non-EU actors; an excess of competencies conferred to the EU; the institutional weakening of the European Commission, the European Parliament and the Court of Justice; the format of the sanctions). The article comes to the conclusion that the formation of the EU's internal conditionality occurred mainly within the instruments aimed at the crisis management of public finances of the Eurozone states (the EFSF, the EFSM, and the ESM), but it also concludes that there was an expansion of the new EU conditionality into other areas of the European integration, such as the Schengen cooperation and cohesion policy. Adapted from the source document.

This paper analyses the perception of the new member states of the EU (the 2004 and 2007 entrants) by the old member states' representatives. The text utilizes an updated version of image theory and it is based on 24 interviews with diplomats from permanent representations of the old member states in Brussels. It argues that the mutual perception between the EU member states has an impact on coalition building and thus also on the decision-making process of the EU. Although the newcomers are perceived positively in general terms, there are several differences between them in terms of their activities and behaviour at the EU level as well as in the cultural area. The paper therefore divides the newcomers into groups according to the image that is ascribed to them (the four general images are those of a close ally, a passive ally, a distant ally, and a detached ally). Adapted from the source document.

The aim of this paper is to examine the consequences of a failure to make a preliminary reference from the point of view of consumer organizations striving for the protection of collective consumer rights. Also, this paper argues against a strict application of the principle of procedural autonomy of Member States, as it makes the enforcement of consumer rights practically impossible, in particular with respect to Directive 2009/22/EC of the European Parliament and of the Council of 23 April 2009 on injunctions for the protection of consumers' interests (the Injunctions Directive). The author discusses both judicial and extrajudicial remedies that are available in case of a failure to make a preliminary reference to the Court of Justice of the European Union. She believes that procedural rules and the specific conditions for obtaining damages based on the Francovich judgment are not sufficiently harmonized throughout the European Union. Adapted from the source document.

The EU crisis has brought about fundamental impacts on the constitutional framework of the EU governance. The internationalization of EU law, the strengthening of the intergovernmental form of decision making with the crucial role of the European Council and the corresponding weakening of parliamentary bodies can be seen as symptoms of a shift of the EU towards an executive form of federal governance. However, this trend may not be interpreted simply as a 'return' of the sovereign state as the key actor within the European polity, as it might be according to traditional theories of emergency powers. The decision making is de facto relocated from the political level to the level of administration. Thus, instead of de-parliamentarization, we can speak about de-politization or a reconfiguration of the political. The crucial role here - even in decisions of summits of the European Council and the Euro Council - is played by administrative bodies, particulary those of the Council Secretariat and the Commission's services. While the economic crisis is (hopefully) already overcome, the overcoming of the crisis of democracy is not in sight. Adapted from the source document.

The text analyses the conditions for the use of the roll-call votes (RCV) in the European Parliament in the context of the democratic accountability to the voters. The research is focused on examining the rules of procedure of this institution from its beginning to the present. The goal of the text is to analyse the formal setting of the rules of RCV. The procedures concerning RCV have been completely in the hands of deputies. The historical analysis therefore endeavours to reveal whether the deputies decided to act in a way that would grant the greatest possible level of transparency and thus control to their voters, or whether the step taken in 2009 is only a historical exception. In the conclusion, the authors come to the result that the MEPs did not strengthen the relations between the voters and the MEPs significantly, although in 2009 and 2014, certain changes were made in this respect. Adapted from the source document.

This study seeks to make a contribution to a limited research on the systemic level of the national coordination of European affairs, which involves both domestic institutions and a permanent representation at the EU and national embassies in the EU member states and other countries. We explore the issue through a case study which concentrates on 1) several middle-sized EU member states and 2) coordination in the field of foreign and security policy. The study argues that the coordination at the systemic level has a rather a centralized character. The elements of decentralization, which can be also identified at the systemic level, are primarily related to information-gathering as well as representation at negotiations. Permanent representations are considerably more involved in coordination than national embassies, however. Adapted from the source document.

The ambition of the paper is to analyze the major characteristics of the Chinese energy policy towards the most important producers of natural gas in Chinas neighborhood. The analytical perspectives of a strategic approach to energy security and state-centric realism are used to work with case studies of Sino-Russian and Sino-Turkmen relations from the energy security perspective. The paper concludes that Chinas energy policy towards the given producers in Russia and Turkmenistan comes significantly close to the selected analytical perspectives and that natural gas has become an important part of the strategic considerations of the Chinese political leadership. This conclusion, however, applies more to Turkmenistan and less to Russia, as in the case of the Sino-Russian relations, both parties fail to achieve a mutual complementarity, and economic thinking prevails over Beijing's strategic interests. Adapted from the source document.