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141.
The dramatic growth in the relationship between Africa and China is one of the great stories of the twenty-first century, part of the profound transformations taking place in the global political economy. It has been greeted with excitement, consternation, and confusion. To its cheerleaders, it represents the enduring partnership between Africa and China, spawned by the historical affinities of struggles against Western imperialism and humanistic aspirations for development. To its critics, it is reminiscent of European colonisation a century earlier, in which Africa serves as a cheap source of raw materials, a lucrative export market for Chinese manufactured goods, and an outlet for its surplus capital. Rather than a development partner, some see China as Africa's biggest development competitor, whose explosive growth and insatiable quest for global markets threatens Africa's industrialisation and competitiveness. This paper examines the factors behind the development of Africa-China relations, especially its economic magnitude, and the challenges and opportunities it offers both regions.  相似文献   
142.
The Mexican Law of International Development Cooperation (lidc) was published in 2011 with the purpose of reinforcing the institutional framework and developing a State policy as an activity that is inherent to foreign policy. From an institutional perspective, this paper examines some key aspects of Mexican cooperation that were developed in 2011–2014, with an emphasis on the current status of the lidc implementation. It is argued that during Felipe Calderon's administration the utter applicability of the Mexican lidc was not politically supported, thus frustrating the expectations concerning the development of a State policy on this matter. President Enrique Peña Nieto's current administration has made some progress in this direction, but it is also far from fully complying with the lidc and this has slowed down the institutionalization process of international development cooperation.  相似文献   
143.
The adoption of a full accrual framework in the public sector is differentiated country by country both for budgeting and for reporting phases. The purpose of this article is to address the following broader research question: How do accrual numbers affect the financial markets? The 10-year average interest rate on sovereign bonds across the European Union is used as a dependent variable. The results of the research show an unclear relation among the variables investigated. Given this evidence, an alignment between micro- and macroaccounting rules could be pursued. We argue the suitability of the Australian experience in this sense.  相似文献   
144.
Public sector consolidated financial statements can be drafted according to different approaches, especially the “control approach” or “budgetary perspective.” Considering the growing importance of the International Public Sector Accounting Standards (IPSAS) in the international scenario, the aim of the article is to investigate these approaches through an analysis of the comment letters submitted to the Exposure Draft no. 49, which will replace the current IPSAS 6. The main finding concerns the acceptance of the key role played by the control approach, even though it needs to be better specified, in order to take into account the public sector characteristics.  相似文献   
145.
As a sensitive area in international trade, animal welfare measures have encountered resistance in negotiations at the World Trade Organization (WTO). Consequently, alternative avenues have been pursued to reach international trade policy convergence. To further understand the contemporary trade politics of animal welfare, an empirical investigation was conducted on the interplay between European and Brazilian actors in the context of livestock production. By drawing upon diplomatic studies and the global governance literature, this study identifies and analyses initiatives that parallel the WTO approach and through which the development and implementation of mutually acceptable farm animal welfare measures have been pursued. Research findings indicate that a constellation of international non-diplomatic actors are currently engaged in influencing the future development of farm animal welfare measures. Among the initiatives that enable the alignment of European and Brazilian animal welfare policies and practices, there are soft instruments such as knowledge sharing and private standards. The rise of new actors and the use of soft instruments have been, to a certain extent, able to mitigate the tardiness of a WTO consensus regarding the use of animal welfare measures. However, there are concerns that the use of private standards has become a shortcut to circumvent the rigours of the multilateral trading system. This concern deserves a closer look because instead of paving the way, private standards may hamper trade relations which in turn hamper progress in animal welfare matters.  相似文献   
146.
Food production has been changing significantly in recent years as a result of climate change and of growing demand for food. This article aims to understand the link between food security and international security in the context of climate change, applying a systematic and qualitative analysis of the literature using the bibliometric method. This research observes that climate change tends to affect agricultural productivity, exposing societies to risk and the need for migration. However, good governance, together with international cooperation, can reduce the hazards of food insecurity, strengthening ties between countries and stimulating a fairer and more inclusive form of international trade.  相似文献   
147.
This paper argues that the Chinese government’s ‘belt and road’ initiative – the Silk Roads vision of land and maritime logistics and communications networks connecting Asia, Europe and Africa – has its roots in sub-national ideas and practices, and that it reflects their elevation to the national level more than the creation of substantially new policy content. Further, the spatial paradigms inherent in the Silk Roads vision reveal the reproduction of capitalist developmental ideas expressed particularly in the form of networks, which themselves have become a feature of contemporary global political economy. In other words, the Silk Roads vision is more of a ‘spatial fix’ than a geopolitical manoeuvre.  相似文献   
148.
Abstract

This paper calls for comparative analysis of international humanitarian law and Islamic laws regulating armed conflict by focusing on the underlying assumptions and interests informing both systems (rather than on rule-based comparison). It argues that examination of the biases inherent to each legal system can potentially inform scholars to understand better the paradigms shaping each of them. In doing so, the paper builds on contextual and critical interpretations of both fields of law to assert the need for ‘critical comparativism’ rather than functionalist comparativism. Unlike functionalist comparativism, which treats international law as the ‘objective’ benchmark against which other legal traditions are measured, ‘critical comparativism’ treats the two legal systems examined as alternative manifestations of power structures which, when contrasted against each other, help shed more light on the inherent bias in each legal system.  相似文献   
149.
Local government financial viability measurement in an accrual budgeting environment poses complex challenges. Financial measures frequently generate conflicting results. A rating scale to assess financial management, constructed originally for South African municipalities (Dollery & Graves, 2009), represents a useful tool to analyze financial health trends. Applying a “Likert-like” scale to financial performance measures to assess “funding compliance”, the model in this article assists municipalities to avoid financial difficulties. To demonstrate the applicability of this model, we apply the model to the Brisbane City Council and the Sydney City Councils. Results show that the model represents a valuable aid to financial management decision-making.  相似文献   
150.
The article contends that an important but overlooked explanation for the European Union's resilience in the past decade in the face of several existential crises has been the informal instrumental leadership roles played by EU institutional actors collaborating with each other. In this article, a theoretical framework is developed that can explain why EU governments, facing a crisis, would choose to informally delegate leadership tasks to a set of EU institutional actors. A three-part mechanism of collaborative instrumental leadership provided by institutions is devised that explains why governments informally delegate leadership tasks to EU institutions, and the effects of this informal delegation. The core of the article is a process-tracing case study that explores how collaborative instrumental leadership actually works. The case selected is the British renegotiation of their terms of membership in 2015–2016. While the case has become more-or-less forgotten because the shock ‘no’ vote in the June 2016 Brexit referendum made its terms moot, the deal included quite exceptional reform proposals in which the EU bent over backwards to accommodate the United Kingdom, perhaps even going beyond the bounds of the EU Treaties themselves in the issue of immigration. Given this, analysing how collaborative instrumental leadership supplied by institutions contributed to producing the ambitious deal can shed light on the processes whereby intractable problems in the EU have been solved in the past decade.  相似文献   
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