The Global Employer: Europe & Middle East Quarterly Update

Global_Employer_Europe_and_Middle_East_Quarterly_Update.pdf: 55 downloads, before Oct. 1, 2020

School buildings: frequently asked questions (SPICe briefing; 11/11)

"This briefing gives an overview of key facts relating to school buildings, based on enquiries frequently received in SPICe. This updates SPICe briefing 09/72." - Cover

Changes in urban and environmental governance in Canterbury from 2010 to 2015: comparing Environment Canterbury and Christchurch City Council

This article compares the proximate but not parallel trajectories of Canterbury Regional Council’s (ECan) and the Christchurch City Council’s changing authority to manage the urban and natural environment from 2010 to 2015. We ask why the trajectories are so far from parallel, and speculate as to why the central government interventions were so different. The apparent mismatch between the justifications for the interventions and the interventions themselves reveals important implications on the national and local levels. Nationally, the mismatch speaks to the current debate over an overhaul of the Resource Management Act. Locally, it informs current discussions in Wellington, Nelson, Gisborne and elsewhere about amalgamating district and regional councils. • Ann Brower is a Senior Lecturer in Environmental Policy at Lincoln University. She holds a PhD from the University of California, Berkeley, and a master’s from Yale. Ike Kleynbos holds a Bachelor of Environmental Management and Planning degree from Lincoln University and is currently doing postgraduate studies at Lincoln

The EU Climate Policy after the Climate Package and Copenhagen - Promises and Limits. Egmont Paper No. 38, September 2010

This paper aims to provide a global assessment of the European Union’s climate change policy after the Climate Package and Copenhagen. In order to do so, the paper firstly describes the climate threats for Europe as well as the birth and objectives of the EU climate and energy package adopted in 2009. Then, the different components of this package are highlighted: the EU Emissions Trading Scheme (ETS), the obligations of the non-ETS sectors, the 20% renewable energy objective, the promotion of carbon capture and storage and the framework on environmental subsidies. Thirdly, the other EU climate policy legislations are examined, comprising: energy efficiency, the GHG emissions of cars, the GHG emissions of fuels, and the Strategic Energy Technology Plan (SET-Plan). Next, adaptation to climate change is discussed, before examining the international aspects of the EU actions after Copenhagen. As a way of conclusion, the paper assesses the EU climate policy throughout four main questions: What has the EU achieved until now? What will be the costs? What will be the impact on the European Union? And, is the EU action sufficient

The role and current status of IFRS in the completion of national rules: Evidence from Greece

Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law. It also outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial differences between Greek accounting Laws and IFRS, this Law introduced significant changes to the accounting environment for non-listed companies in Greece, aiming at improving accounting quality and enhancing accounting comparability between listed and non-listed companies