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

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

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 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.

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.

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

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.

A robust and efficient tax administration in a modern tax system requires effective tax policies and legislation. Policy frameworks should cover all aspects of tax administration and include the essential processes of capturing, processing, analyzing, and responding to information provided by taxpayers and others concerning taxpayers’ affairs. By far the greatest challenges facing tax administrations in all countries are those posed by the continuing developments in the digital economy. Whereas societies are grappling to come to terms with the transitions from the third industrial or digital revolutions, revenue authorities grapple with the consequences for the sustainability of their tax bases and the efficient administration and collection of taxes. This book presents a critical review of the status of tax systems in Asia and the Pacific in the era of the digital economy. The book suggests how countries can maximize their domestic resource mobilization when confronted by the challenges that digitalization inevitably produces, as well as how they can best harness or take advantage of aspects of digitalization to serve their own needs. The full implications of the COVID-19 crisis are still too uncertain to predict, but it is clear that the crisis will accelerate the trend towards digitalization and also increase pressures on public finances. This, in turn, may shape the preference for, and the nature of, both multilateral and unilateral responses to the tax challenges posed by digitalization and the need to address them. This book will be a timely reference for those researching on taxation in digital economy and for policy makers.

Bill Gates’ quote, “Banking is necessary, but banks are not,” showcases the opportunity for financial services digital transformation. The next transition from industry 4.0 to 5.0 will impact all sectors, including banking. It will combine information technology and automation, based on artificial intelligence, person-robot collaboration, and sustainability. It is time to analyze this transformation in banking deeply, so that the sector can adequately change to the ‘New Normal’ and a wholly modified banking model can be properly embedded in the business. This book presents a conceptual model of banking 5.0, detailing its implementation in processes, platforms, people, and partnerships of financial services organizations companies. The last part of the book is then dedicated to future developments. Of interest to academics, researchers, and professionals in banking, financial technology, and financial services, this book also includes business cases in financial services.

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.