314 research outputs found

    The goals of sustainable development and the reform of the EU banana trade regime: a discussion of different trade instruments

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    Ideally a new reform of the EU trade regime for bananas (COMB) should be equipped in a way that it makes a long-term contribution to the realisation of sustainable goals, or at least does not prevent them. From a point of view of sustainable development, a trade restriction measure has to fulfill at least the following requirements: it should support those producers/market operators by preferential market access who internalise the real costs of production in their price structure and make sure that the specific trade measures do not contradict efforts on sustainability in exporting countries. Against this background we introduce an innovative model – auctioning producers? offers in the EU. Issues concerning the auction design and its GATT/WTO compatibility are also discussed. In sum, the auctioning of direct producers' offers seems to be a practicable solution for fair trade with agricultural produce from developing countries. However, to enforce the position of sustainable banana production, the EU should also introduce - in addition to an auction of producers? offers - social and ecological labels in the banana market. --

    The Implementation of Accounting for Environmental Liabilities

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    This study aims to discuss the accounting implementation by the Indonesia Companies in recognizing, measuring, presenting, and disclosing environmental obligations that occur as a result of the company\u27s operations. The analysis is carried out by reviewing disclosures on environmental management activities that have been carried out by the company, which has financial reports and annual reports. The method used is descriptive qualitative method with the data used are secondary data, financial statements, and annual reports obtained from the official website of the Indonesia Stock Exchange from 2015 to 2017 fiscal years. The samples employed in this study is thirteen food and beverage subsector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The results of this study suggest that from 2015 to 2017, the food and beverage sub-sector companies have not reported any environmental obligations in the form of social-environmental responsibilities in the financial statements. The companies report their environmental responsibility activities as a company expense reported on the income statement. Accounting for environmental obligations related to recognition, measurement, recording, disclosure, and reporting has not been regulated in financial accounting standards, so reporting environmental obligations is still voluntary

    SIKAP MAHASISWA PROGRAM STUDI BAHASA DAN SASTRA INDONESIA FKIP UNS TERHADAP PEMBELAJARAN MATA KUTIAH KEPENYIARAN

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    Absttact: This study aims to determine student attitudes toward: (1) Broadcast course syllabus, (2) the implementation of Broadcastlearning, (3) a Broadcastlearning tool, and G) the expectations ofstudents on Broadcast course. The study was conducted at the Indonesia Language and Literature Study Program by taking a sample of students participating in Broadcast course. Based on the results of data analysis that was done by descriptive qualitative, were conclusion: (1) student attitudes towards syllabus are generally positive. They just wish there was an additional allocation of time to practice and MC material (2) student attitudes towards implementation oflearning are generally positive, They proposed assignment in the field can be done in a body. (3) student attitudes towards a tool of learning are generally negativebecause they consider the quality and quantity offacilities available is notgood enough. [4) Expectations of students towards broadcsst learning include: (a) the allocation of practice time cqn be added; (b) cooperation with the radio studio was continued; (c) the availability of representative wireless and tape; (d) the additionofMC materialin Indonesianlanguage andJava and (e) studytoursto the radio inSurakarta Keywords: Broadcast course, qrllabus, implementation, a tool of learning, student attitude

    The Goals of Sustainable Development and the Reform of the EU Banana Trade Regime : A Discussion of Different Trade Instruments

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    Ideally a new reform of the EU trade regime for bananas (COMB) should be equipped in a way that it makes a long-term contribution to the realisation of sustainable goals, or at least does not prevent them. From a point of view of sustainable development, a trade restriction measure has to fulfill at least the following requirements: it should support those producers/market operators by preferential market access who internalise the real costs of production in their price structure and make sure that the specific trade measures do not contradict efforts on sustainability in exporting countries. Against this background we introduce an innovative model – auctioning producers' offers in the EU. Issues concerning the auction design and its GATT/WTO compatibility are also discussed. In sum, the auctioning of direct producers' offers seems to be a practicable solution for fair trade with agricultural produce from developing countries. However, to enforce the position of sustainable banana production, the EU should also introduce - in addition to an auction of producers' offers - social and ecological labels in the banana market

    Phosphatidylserine-positive erythrocytes bind to immobilized and soluble thrombospondin-1 via its heparin-binding domain

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    Phosphatidylserine (PS)-dependent erythrocyte adhesion to endothelium and sub-endothelial matrix components is mediated in part via thrombospondin (TSP). While TSP exhibits multiple cell-binding domains, the PS-binding site on TSP is unknown. Since a cell-binding domain for anionic heparin is located at the amino-terminus, we hypothesized that PS-positive red cells (PS+ve-RBCs) bind to this domain. We demonstrate that both heparin and its low-molecular-weight derivative enoxaparin (0.5-50u/ml) inhibited PS+ve-RBC adhesion to immobilized TSP in a concentration-dependent manner (21-77% inhibition, P\u3c0.05). Pre-incubation of immobilized TSP with an antibody against the heparin-binding domain blocked PS+ve-RBC adhesion to TSP. Antibodies that recognize the collagen- and the carboxy-terminal CD47-binding domain on TSP had no effect on this process. While pre-incubation of PS+ve-RBCs with TSP-peptides from the heparin-binding domain containing the specific heparin-binding motif KKTRG inhibited PS+ve-erythrocyte adhesion to matrix TSP (P\u3c0.001), these peptides in the immobilized form supported PS-mediated erythrocyte adhesion. A TSP-peptide lacking the binding-motif neither inhibited nor supported PS+ve-RBC adhesion. Additional experiments show that soluble-TSP also interacted with PS+ve-RBCs via its heparin-binding domain. Our results demonstrate that PS-positive erythrocytes bind to both immobilized and soluble TSP via its heparin-binding domain and that both heparin and enoxaparin, at clinically relevant concentrations, block this interaction. Other studies have shown that heparin inhibited P-selectin- and soluble-TSP-mediated sickle erythrocyte adhesion to endothelial cells. Our results taken together with the previously documented findings provide a rational basis for clinical use of heparin or its low-molecular-weight derivatives as therapeutic agents in treating vaso-occlusive pain in patients with sickle cell disease

    PENGARUH KARAKTERISTIK CEO TERHADAP PENGUNGKAPAN INFORMASI ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG)

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    This study intends to examine the effect of CEO characteristics on environmental, social, and governance (ESG) disclosure. We took sample by using pusposive technique in  public listed companies in Indonesia during 2012-2017 periods. A total of 159 firms-years observations were included in the sample. The results indicate that CEO’s tenure and CEO’s age impact ESG disclosure negatively, while educational background impact ESG disclosure positively. Our findings provide new evidence on the role of CEO on companies’s sustainability performance. The findings are expected to be able to ensure the importance of choosing the right CEO’s characteristics in order to enhance ESG disclosure

    Nord-Süd Agrarhandel unter veränderten Rahmenbedingungen

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    73 Prozent des weltweiten Handel mit Nahrungsmitteln teilen sich ca 20 Länder (die EU, die USA, Canada, Japan, Brasilien, Mexiko, Argentinien, Korea, Singapore, Thailand, China und Hong-Kong). Afrika wird in den GATT-Statistiken bezüglich Nahrungsmitteln nicht einmal aufgeführt. Verzerrungen des Welthandels aufgrund von staatlichen Eingriffen in den internationalen Wettbewerb treten hauptsächlich durch tarifäre (Erhebung von Zöllen) und nicht-tarifäre Handelshemmnisse (z.B. technische Normen, (Export-) Subventionen, freiwillige Selbstbeschränkungsmaßnahmen, u.s.w.) auf. In dieser Dokumentation werden die wichtigsten Rahmenbedingungen des Agrarhandels untersucht, die den Agrarhandel zwischen der EU und den AKP-Staaten betreffen: - die Reform des GATT/WTO-Abkommens im Jahr 1994, - die Gemeinsame Agrarpolitik der EU (GAP) und deren Reform im Jahr 1992, - das IV Lomé-Abkommen aus dem Jahr 1989, - die Novellierung des Allgemeinen Präferenzsystems der EU (APS) im Jahr 1994, - die Agrarstrategie der AKP-Staaten
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