International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.

How Does China Impact the Future International Political Order？ Conceptual Reflections of the ＂China Model＂ in Light of China＇s Fragmented Polity

This article ties in with the research on an emerging ＂China model＂ as an alternative to conceptions of political order introduced and promoted by the ＂West＂. While the term ＂China model＂ will remain of enormous political importance and is in need of further research, the emergence of a ＂one size fits all＂ model of Chinese policy making is rather unlikely. Instead of searching for such a model, social scientific research should analyze whether and how the fragmented Chinese polity is being impacted by such unitary ＂ideas＂ of a Chinese political order and vice versa.

Challenges to the International Nuclear Order

The appearance of nuclear weapons has posed unprecedented threats of war to mankind. With joint efforts of the international community, a series of international norms and arrangements have been gradually established, mainly involving nuclear disarmament and nuclear arms control, prohibition of the use of nuclear weapons, as well as non-proliferation of nuclear arms, effectively influencing nuclear activities among sovereign states, warding off the outbreak of nuclear war, and limiting the number of nuclear states. Since the beginning of the 21 st century, the international strategic environment has undergone major changes. Mankind has entered a new age when nuclear and missile technologies have been proliferated in an accelerated way, with Iran's nuclear capability steadily growing, the DPRK obtaining nuclear weapons by successfully breaching the international nuclear non-proliferation regime, and non-state actors becoming the major subjects to proliferate nuclear technology and nuclear materials. Since coming into office, Trump has thoroughly negated the policy proposition of a nuclear-free world advocated by Obama, insisting on building a powerful missile defense system, developing new forms of strategic weapons, producing low-yield nuclear warheads, and withdrawing from the Iranian nuclear agreement.Trump's policy adjustment has much weakened the nuclear taboo and the nuclear non-proliferation regime, and has initiated a new round in the race toward cutting edge nuclear weapons technology, thus undermining strategic stability among major powers, all highlighting historic limitations of the international nuclear order.

The Transition of the international Order and China's Role

The international order is built on the principles of sovereign equality,national interests,great powers and respect for human rights among others.International rivalry and cooperation have existed side by side over the past few centuries,while the foundations of an international order have solidified.We are now seeing a transition in the international order that requires new innovative ways of thinking.China is seen as the key driver of these changes because of its unique status,pattern of growth and future potential.China should embrace this historic opportunity and take on its obligations to contribute to the birth of a new modern international order.

The Influence of U. S-Iraq War on World System and International Order

The ongoing U. S. -Iraq war is the focus of various governments, peoples and media of the world. Analyses can be made from different angles. I want to discuss the influence of the U. S. -Iraq war on current and future world system and international system. The U. S. -Iraq war is not a war in a traditional sense, but the first comprehensive war in the new century, involving military, political,

The Struggle for Establishing A New International Order

The 20th century is a century when both intra-national order and internationalorder were frequently changing. The struggles have never stopped focusingon setting order. Today with the East-west cold war over for 10 years, there arestill strong appeals for peace and stability, and demands for establishing a newinternational order. The War on Kosovo in the end of the 20th century is a sig-nificant attempt from the U. S. and other major Western powers to set up a newworld order without caring whether by means of force or even of war. This

2018: INTERNATIONAL SECURITY ORDER IN VIBRATION AND RESHAPING

The global security situation in 2018 continued with its recent years of complexity and volatility,with its order and rules challenged by the prevailing unilateralism and trade protectionism,the emerging nationalism and populism,the resurgent power politics and authoritarianism,theintensified competition in geopolitical and other new areas,and the incessant regional turmoil and conflicts.

Second-order random wave solutions for interfacial internal waves in N-layer density-stratified fluid

This paper studies the random internal wave equations describing the density interface displacements and the velocity potentials of N-layer stratified fluid contained between two rigid walls at the top and bottom. The density interface displacements and the velocity potentials were solved to the second-order by an expansion approach used by Longuet-Higgins （1963） and Dean （1979） in the study of random surface waves and by Song （2004） in the study of second- order random wave solutions for internal waves in a two-layer fluid. The obtained results indicate that the first-order solutions are a linear superposition of many wave components with different amplitudes, wave numbers and frequencies, and that the amplitudes of first-order wave components with the same wave numbers and frequencies between the adjacent density interfaces are modulated by each other. They also show that the second-order solutions consist of two parts： the first one is the first-order solutions, and the second one is the solutions of the second-order asymptotic equations, which describe the second-order nonlinear modification and the second-order wave-wave interactions not only among the wave components on same density interfaces but also among the wave components between the adjacent density interfaces. Both the first-order and second-order solutions depend on the density and depth of each layer. It is also deduced that the results of the present work include those derived by Song （2004） for second-order random wave solutions for internal waves in a two-layer fluid as a particular case.

Formation mechanism of ordered stress-relief patterns in a free sustained Cu film system

A nearly free sustained copper （Cu） film system has been successfully fabricated by thermal evaporation deposition of Cu atoms on silicone oil surfaces, and a characteristic ordered pattern has been systematically studied. The ordered pattern, namely, band, is composed of a large number of parallel key-formed domains with different width w but nearly uniform length L; its characteristic values of w and L are very susceptible to the growth period, deposition rate and nominal film thickness. The formation mechanism of the ordered patterns is well explained in terms of the relaxation of the internal stress in the films, which is related to the nearly zero adhesion of the solid-liquid interface. By using a two-time deposition method, it is confirmed that the ordered patterns really form in the vacuum chamber.

普世主义、区域阵营与国际秩序 评卡尔·施密特The Nomos of the Earth:in the International Law of the Jus Publicum Europaeum

施密特认为,无论国内秩序还是国际秩序,其有效存在并发挥作用均需要以稳定的'正常状态'为保障。在国内政治中,'主权者'负责维持'正常状态'。一个强大的中心权力是法律及政治体制得以维持的前提。国际秩序的存在同样需要稳定的国际'正常状态'。如果国际秩序涵盖了政治文化、发展程度差别较大的国家,那么就会出现国际秩序不满者、挑战者,破坏国际秩序现状,导致国际秩序始终处于'非常状态'。欧洲国家间的秩序于'第一次世界大战'后完全解体,原因在于普世主义原则使不同文化圈、情况各异的国家均处于同一种国际秩序(即国际联盟)之中,无法营造国际'正常状态'。施密特主张放弃普世主义原则,重视国际社会多元化、多样性,构建以'区域阵营'为单位的国际秩序。

New Changes in the International Situation and China＇ s Strategic Choices

The international situation is evolving more impressively than it has at any time since the end of the Cold War. Globalization has been in decline. Nations are scrambling to gain greater influence. The intemational strategic pattern is being adjusted. Many countries have problems with public management, and are faced with a new array of social trends and increasingly popular movements. The world is entering a new era full of chaos and anxiety. Mankind once again faces significant trade-offs and choices in peace and conflict, development and recession, openness and isolation, liberalism and conservatism. China strives to advocate win-win cooperation and lead the trend of reform and opening to maintain a favorable external environment despite world chaos, and enhance status and institutional fights in the international system. China＇s 30 years of development was successful in the process of integrating into the existing international system; China is a participant as well as a builder of the international system, rather than a challenger or a subversive. In the future, with a constructive attitude, China will promote the international system in a more reasonable direction together with international partners, in order to better safeguard world peace and security, and promote sustainable development throughout the world.

国际秩序转型背景下“全球南方”的战略地位和角色作用

当今时代,大国政治博弈加剧,“全球南方”的战略地位与价值日益凸显。地位和角色的转变赋予了“全球南方”独特的理论价值,其逐渐超越传统以经济属性为主的新兴市场国家和发展中国家概念,成为具有更丰富内涵的国际政治新概念,为国际关系理论创新提供了新视角和路径。全球南方国家均非美西方盟友的核心成员,未处于国际权力体系的中心地位,具有相似的国际境遇、利益诉求、发展任务和政治主张。在国际秩序重构方面,全球南方国家主张以联合国宪章和原则为宗旨,建立公平合理的国际新秩序,践行真正的多边主义,实现平等共治、合作共赢。在全球气候治理领域,全球南方国家普遍面临经济发展、消除贫困的迫切要求,主张共同维护以联合国为核心的全球气候治理体系,捍卫共同但有区别的责任原则,推动全球气候治理体系朝着更加公正合理的方向发展。在国际经济领域,全球南方国家倡导开放包容、互利共赢的合作理念,主张坚持多边主义和公平贸易,通过改革与完善国际合作机制应对挑战,构建开放型世界经济。在新的时代背景下,加强政治、经济、科技等领域的南南合作,不仅有助于推动发展中国家自身经济和社会发展,还能为完善现行国际秩序做出重要贡献。

The New Shift in the Cooperation of the European Union With Middle and Upper-Middle-Income Countries

The objective of this article is to analyze the new cooperation of the European Union,in particular with middle and upper-middle-income countries,in order to understand the development policy of the Union in view of the new global scenario,taking into account the new status that these countries have acquired and the implications of this entails in international cooperation processes.This leads us to delve into how the EU cooperates with the middle-income countries and more advanced developing countries.The contribution of this work addresses some of the challenges and perspectives that are currently being planned about the EU’s development policy,providing different elements of analysis and reflection on its future evolution.

A New European Constitutional Patriotism for Habermas

Habermas＇s interventions in German political affairs gave rise to the concept of constitutional Patriotism. His earlier theoretical work did not revisit the idea in any distinct manner. Moral Consciousness, I argue, has traces of a legal identity and universal morality. While interpreting Kohlberg＇s work, Habermas did not seek to tie the concept of citizenship or political identity into his account of Moral Consciousness. The concepts of political identity and a legal orientation come up, more recently and in a clearly observable manner, in Habermas＇s writings on Europe. His writings and speeches delivered on the idea of Europe before the Eurozone crises as well as those published and delivered after the crises refer to a strong sense of Constitutional Patriotism understood in the European sense. It is this idea that I would like to dwell on in this paper.

International Politics in Transition:The Pandemic and Beyond

Three recent crises,namely the 2008 financial crisis,rising populism and the COVID-19 pandemic,have revealed inherent defects within the liberal international system,the shaky international power structure bemired in major power competition,the crumbling post-Cold War world order and a misty future for international politics.Together,institutions,power structures and states are determining the direction of a new international order;with all three variables holding multiple possibilities,the future is far from certain.The shift from old to new world orders usually takes several decades,with the transitional period being the most turbulent and disorderly.Major events can accelerate,precipitate or put these changes to the test.The COVID-19 pandemic in particular has cast significant impacts on the international order,and the disparities between countries in their response to the pandemic will affect international power dynamics and the building of a new world order.