GROWING UP IN IRELAND KEY FINDINGS: COHORT ’98 AT 20 YEARS OLD IN 2018/19. NO. 1 BEING 20 YEARS OLD

This Key Findings report presents summary information on the lives and circumstances of the 20-year-olds from the fourth wave of interviews with Growing Up in Ireland’s older Cohort ’98 between August 2018 and June 2019. It focuses on where they live; their main activity as regards work, education or training; their financial situation; their engagement with the wider world (including voluntary activity and political activity); their aspirations for the future; and whether they have had any contact with the Gardaí or the courts

GROWING UP IN IRELAND KEY FINDINGS: COHORT ’98 AT 20 YEARS OLD IN 2018/19 NO. 4 EDUCATION, TRAINING AND EMPLOYMENT

This Key Findings report presents summary information on the lives and circumstances of the 20-year-olds from the fourth wave of interviews with Growing Up in Ireland’s older Cohort ’98 between August 2018 and June 2019. It focuses on young adults’ achievements at the end of second-level education, the profile of those who left school before the Leaving Certificate and the reasons for their departure. The report looks at participation in post-school education and training, how students funded their education/training and the extent of direct and indirect support from their parents. Finally, it examines whether the jobs held by 20-year-olds are stop-gaps or a step on the career ladder, and the kinds of qualities they value in jobs

Study on the accounting regime of limited liability micro companies. FINAL STUDY. CEPS Research Report May 2019

This is the study on the accounting regime of limited liability micro companies for the Directorate-General for Financial Stability, Financial Services and Capital Markets Union (DG FISMA). The study consists of a quantitative and qualitative assessment of the application of the super simplified reporting regime for micro companies as defined in the new Accounting Directive (2013/34/EU). This study finds that the EU had, at the end of 2016, 16.8 million limited liability companies in the scope of the Directive. Among these companies are 14.2 million companies (84.4 %) that would be defined as micro companies according to the maximum criteria in the Directive and 11.7 million companies (69.7 %) according to the national size criteria in the 22 Member States that have implemented the super simplified regime. Based on the available information from a survey among micro companies and other stakeholders in eight EU Member States, we estimate the current one-off costs of familiarising with the new regime at EUR 27 million and the ongoing burden reduction at EUR 106 million per year. If size criteria were fully aligned with the Directive, the costs and benefits would be slightly higher. However, it clearly emerges that the extensive lack of awareness about the super simplified regime appears a far more important factor than the different thresholds adopted in national legislation. Under the assumption of full awareness among micro companies, the estimated costs and benefits would increase by almost a factor of ten to EUR 0.33 billion in one-off costs and EUR 1.29 billion in annual benefits from a reduced administrative burden

Der Verfassungsentwurf des EU-Konvents. Bewertung der Strukturentscheidungen = The Draft Constitution by the EU Convention: Evaluation of the Structural Decisions. ZEI Discussion Paper: 2003, C124

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