Position Papers – December 2020


Book Description

Editorial Rev. Gavan Jennings In Passing: Truth and Tolerance Michael Kirke Advent Reading Elizabeth Scalia “Face Time”: The graces of a quieter Christmas Rev. Donncha Ó hAodha Between Secularism and Fundamentalism Guillaume de Thieulloy Big White Ghetto review by James Bradshaw Blessed Charles of Austria review by Niall Buckley God and the Secular Legal System review by James Campbell SJ The Hitler Conspiracies review by Francis Phillips




Practicing Circular Economy


Book Description

Introduces evolution of circlar economy to clarify the concept from engineering perspective Gives global overview of adoption of circlar economy covering Japan, Korea, China, EU, North Americas and Australia Emphasizes on pertinent case studies Provide examples of circular economy practices in manufacturing and services and give insights to business models and financing Presents comprehensive overview of wide-ranging and highly interconnected paradigms, such as supply chains, eco-design, businesses models and reverse logistics




Position Papers – January 2021


Book Description

Editorial Rev. Gavan Jennings In Passing: Miles Davis and the God Question Michael Kirke In 2021, go to Joseph! Rev. Donncha Ó hAodha The morality of Covid-19 vaccines Dr Angelo Bottone Walker Percy’s Prescient Dystopia review by Collin Slowey Dominion review by Bishop Robert Barron When Bishops Meet review by James Campbell SJ Burning Heresies review by Margaret Hickey The Age of Paradise review by James Bradshaw Hillbilly Elegy review by Alysse ElHage




The Origin of Copyright


Book Description

Contemporary copyright was born in a heroic era of human history when technologies facilitated idea dissemination through the book trade reaching out mass readership. This book provides insights on the copyright evolution and how proprietary individual expression’s copyright protection forms an integral part of our knowing in being, driven by the advances of technology through the proliferating trading frameworks. The book captures what is central in the process of copyright evolution which is an "onto-epistemological offset". It goes on to explain that copyright’s protection of knowing in originality’s delineation of expression and fair use/dealing’s legitimization of unauthorized use and being are not isolatable, but rather mutually implicated. While the classic strict determinism has been subject to an onto-epistemological challenge, the book looks at the proliferation of global trade and advent of information technology and how they show us the beauty and possibility of intra-dependence between copyright authorship, entrepreneurship, and readership, which calls for a fresh copyright onto-epistemology. Building on its onto-epistemological critiques on the stakeholder, force, and mechanism of copyright evolution, the book helps readers understand why, not only copyright, but also law in general, and justice too, need to be onto-epistemologically balanced, as this is categorically imperative for being, the fundamental law of nature.




We Can't Run Away From This


Book Description

What if running in beautiful places was paradoxically contributing to the destruction of those precious environments and causing irreversible global harm to people and animals too? In We Can't Run Away From This, ultrarunner Damian Hall examines the impact of running in our climate and ecological emergency. Packed with insights from experts, it is an enlightening read which will prompt us all to really think about our kit, food and travel, and to identify simple changes we can make to our running and wider lives. But Damian also asks if concentrating on our individual footprints (pun unintended) is really the answer. We can't run away from this any more, and this book will give every runner ideas about how to live and exercise more sustainably.




Tailings Management Handbook


Book Description

As long as we have mining and mineral processing, tailings and the responsible management thereof will remain at the forefront, with a company’s environmental, social, and governance (ESG) performance in part a reflection of how well tailings risks are being managed. The Global Industry Standard on Tailings Management (GISTM) was published in August 2020, aiming to prevent catastrophic failure of tailings facilities by providing operators with specified measures and approaches throughout the mine life cycle, taking into account multiple stakeholder perspectives. In 2021, the International Council on Mining & Metals (ICMM) published the Tailings Management: Good Practice Guide intended to support safe, responsible management of tailings across the global mining industry, providing guidance on good governance and engineering practices to support continual improvement in tailings storage facility (TSF) management and help foster and strengthen the safety culture of mining companies. The Tailings Management Handbook is important and timely because there is no other comprehensive resource rooted in these new fundamentals and global principles for tailings management. Tailings management requires interdisciplinary and cross-functional understanding and support, which is apparent throughout this handbook. Dive into the wealth of information contributed by more than 100 world-renowned experts, beautifully crafted into a full-color handbook that focuses on the basics, life-cycle planning, site and tailings characterization, TSF design and construction, as well as systems and operations of TSFs. The inclusion of 42 case studies is an added plus with real-world successes and lessons learned.




Striking before disasters do – Promoting phased Anticipatory Action for slow-onset hazards


Book Description

Hazards may occur suddenly (sudden-onset) or develop over time (slow-onset) and threaten people’s lives and livelihoods and all the pillars of sustainable development. Since 2016, the Food and Agriculture Organization of the United Nations (FAO) has supported extensive country-level work on Anticipatory Action for several slow-onset hazards such as drought, cold waves, pests and diseases, Rift Valley fever and the secondary consequences of COVID-19. This paper summarizes FAO's conceptual and programmatic approach for anticipating and mitigating the impact of slow-onset hazards on the most vulnerable people depending on agriculture for their livelihoods and food security. Drawing on FAO’s experiences in implementing Anticipatory Action and the technical expertise built over decades, it recommends a phased approach to Anticipatory Action for slow-onset hazards as it reduces uncertainties associated with early warning information, improves the targeting of Anticipatory Action interventions and helps adapt the selection of Anticipatory Action options to the evolving hazard context.




OECD/G20 Base Erosion and Profit Shifting Project Making Dispute Resolution More Effective – MAP Peer Review Report, Viet Nam (Stage 2) Inclusive Framework on BEPS: Action 14


Book Description

Under BEPS Action 14, members of the OECD/G20 Inclusive Framework on BEPS have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The BEPS Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the BEPS Action 14 Minimum Standard by Viet Nam.




International GAAP 2020


Book Description

International GAAP 2020 is a comprehensive guide to interpreting and implementing International Financial Reporting Standards (IFRS), setting IFRS in a relevant business context, and providing insights into how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying, or teaching IFRS. Written by financial reporting professionals from around the world, this guide to reporting under IFRS provides a global perspective, clearly explaining complex technical accounting issues and setting IFRS in a practical context. Numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world are included. The 2020 edition has been fully revised and updated with information on the latest IFRS changes and current issues.