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

Circular Economy (CE) is considered as one of the important strategies in addressing Sustainable Development Goals. Practicing Circular Economy provides an overview of CE, covering its evolution, describing the key concepts, programs, policies, and regulations. It illustrates several business opportunities over a hundred hand-picked case studies that encompass numerous sectors, various scales of operations and geographies. Another unique feature of the book is the activities listed in each chapter to invoke thoughts, frame assignments, and generate discussions. Each chapter lists key additional reading materials and takeaways. Aimed at mid- and senior-level managers, policy makers, investors, entrepreneurs, consultants, researchers, professors, and academic students involved in the subject of environmental management and sustainability, this book: Introduces the evolution of CE to clarify the key concepts and introduce some of the important global programs and initiatives CE economy with case studies Gives a global overview of adoption of CE covering countries such as India, Japan, Korea, China, EU, North America, Australia, and several more Includes information on methodologies followed, tools, and knowledge resources for practicing CE Provides insight to the business models with numerous case studies covering product design, manufacturing, and services and the role of innovation and financing Presents a comprehensive overview of opportunities in CE in sectors such as textile, steel, agriculture, and food Covers newly emerging paradigms of CE such as regional circular economy, circular supply chains, and sustainable procurement and impact of the COVID-19 pandemic on CE Practicing Circular Economy is thus an important resource for every circular economy practitioner and especially to those who aspire to make a career in circular economy.




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.




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.




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.







Brexit and the Northern Ireland Constitution


Book Description

Brexit and the Northern Ireland Constitution considers the intersection of two processes: the complex and constitutional process of the United Kingdom's withdrawal from the European Union - Brexit - and the steady yet fragile development of the Northern Ireland constitution deriving, primarily, from the Belfast 'Good Friday' Agreement of 1998. Interdisciplinary in approach, the analysis draws on legal and political theory to develop a novel framework for assessing the progressive impact of Brexit on the Northern Ireland constitution based on systematic definitions of both. This approach elucidates dynamics and implications not yet considered in the otherwise extensive debates about Brexit and its impacts on Northern Ireland. Based on detailed analysis of the Brexit process it is argued that its impact on the constitution of Northern Ireland has been profound. Fundamentally, Brexit changed the political and legal environment in which the Northern Ireland constitution had existed for over twenty years. Embracing 'constructive ambiguity' the 1998 Agreement recognises and accommodates the concerns of both unionists and nationalists in Northern Ireland; it did not therefore solve the constitutional conflict but rather allowed it to be managed differently through an innovative system of multileveled governance: within Northern Ireland (power-sharing devolution), on the island of Ireland (North-South cooperation), and between the islands of Great Britain and Ireland (East-West cooperation) all underpinned by a multifaceted principle of constitutional, popular, and cross-community consent. By forcing a paradigmatic shift in the way that the systems of government established by the 1998 Agreement operate, Brexit disrupted the 'constructively ambiguous' compromise that it represents. Completed two years after the legal implementation of UK withdrawal from the EU, Whitten concludes by considering the potential longer-term constitutional repercussions of Brexit both within and beyond Northern Ireland's (recently notorious) borders.




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.




Needs and Barriers of Prosumerism in the Energy Transition Era


Book Description

The effective enforcement of energy transition is one of the keys to the successful fight to climate change. The interplay between the sustainable UN Agenda 2030 goals is a new interesting ground for the development of intersectorial and multidisciplinary studies. Thanks to University of Camerino which is focused on the contamination between different scientific areas and really engaged in strengthening international research, a group composed by more than forty researchers of ten different nationalities is studying the energy policies and the new phenomenon of energy prosumerism. This book is the first direct result of the research activities granted by University of Camerino under the Programme FAR 2019 in the ECPE Project ‘Enabling Consumer to become Prosumer in the Energy transition era’ (more details about the project ECPE are available at https://ecpe.unicam.it/). The object of this book is to collect and analyze the main barriers to self-consumption and prosumerism. Difficult as it is to discuss all obstacles in a single volume, the book focuses on selected barriers which impede the development of new types of fossil free energy production and consuption. The energy communities could play a central role in the implementation of the energy transition strategies, but legal, social, economic, political and cultural barriers can hinder their spread. To analyze the barriers and to find how to eliminate the obstacles to energy transition policies is pivotal to enhance research activities focused on the new EU Regulatory framework. Most in general it is crucial a multidisciplinary approach focused on the fight to climate change and the implementation of sustainable development. In this book are collected several articles which offer a different perspective on the energy transition barriers form different points of view and under different methodologies. The book is composed of four parties. The first one is dedicated to the analysis of the methodology and the results offered by questionnaires supplied online in two languages (Italian/English). The survey is the basis of the Working Paper which is the deliverable of the ECPE Work Programme n. 2 and which constitutes the ground for a discussion into the research group. The second part of the volume collects the contributions focused on the social and economic barriers to prosumerism, while the third one is dedicated to a description of failure cases of self consumption. Lesson learned by failure experiences in the world could favour a good implementation of the new EU Directive Renewable Energy Directive 2018/2001 ( RED II) and Directive on common, rules for the internal market for electricity 2019/944 ( IEM) in Italy an European Country which is strategic in the Energy policy of the Foreword 1 Mediterranean area. The last part of the book is composed of the visions and perspectives offered by Italian testimonials engaged as actors in the new energy market with different roles. I am grateful for the generous support given by the editorial staff composed by Gopi Battinemi, Roberto Garetto, Federico Pascucci, Giovanni Russo and Karina Zabrodina, precious collaborators and valid researchers. Thanks also to the Scientific Committee which honoured our work: Marine Cornelis, Francisco Lledó Yagüe and Luis E. Quintero. As editor I am sure you will appreciate the volume which would like to offer an insight on new issues and challenges offered by the energy transition era.