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This paper discusses the noticeable nervousness of many US-based financial statement issuers in adopting IFRS. For contextual purposes, the paper provides an overview of the FASB/IFRS convergence so far and its probable future. A detailed review of convergence in accounting standards is explained through the respective standards for "Pensions and Other Post-Employment Benefits". The paper concludes by suggesting that, while one set of global steps is a noble goal, it might not achieve the desired goal of comparability.

This paper explores linguistic landscapes and the enactment of public visibility and presence of non-majority linguistic groups in EU member states. Non-majority linguistic groups gain power, visibility and presence through the introduction of bilingual or multilingual signposts on roads, streets, squares, and public buildings in towns and cities where a given linguistic group represents a significant population share. The article offers a comparative analysis of language policies of EU member states regarding enactment of official bilingual or multilingual signs in public space. Twenty EU member states have signed the "European Charter for Regional or Minority Languages," while 17 members have ratified it. In addition, the Charter of Fundamental Rights, an integral party of the Lisbon Treaty, stipulates that language diversity is one of the fundamental values respected by the EU. Hence, this comparative research assesses various practices employed by member states in relation to the proclaimed values of multilingualism. Consequently, the paper depicts and compares different language policies that produce linguistic landscapes in EU member states. Finally, it tries to determine whether there is a convergence towards a common EU policy on bilingual and multilingual signs in public space.

This paper seeks to contribute to a more nuanced discourse on vaccination policy. Current polarization between either mandatory and entirely voluntary is misleading, as virtually all immunization programs feature a combination of instruments that comprise mandatory and voluntary elements. We develop this argument by presenting five case studies from the European Union (EU). By systematically acknowledging the nuances of political and institutional varieties, we build the case for reframing the terms of the debate in the EU and beyond.

Start of the main construction phase of the Brenner Base Tunnel / Startschuss für die Hauptbauphase des Brenner Basistunnels Construction and finance contract for the new trunk line in Munich / Bau- und Finanzierungsvertrag für die neue Stammstrecke in München Crossrail awards remaining tunnelling contracts / Crossrail vergibt ausstehende Tunnelbau-Lose Aker Wirth to build two telescopic shield machines for the Koralm Tunnel / Aker Wirth baut zwei Teleskopschildmaschinen für den Koralmtunnel Contract for the operational ventilation of the Gotthard Base Tunnel awarded / Werkvertrag für Betriebslüftung des Gotthard-Basistunnels vergeben Investigation tunnel for the Garmisch-Partenkirchen bypass / Erkundungsstollen für die Umgehung von Garmisch-Partenkirchen Call for papers - Themes for the next issues of Geomechanics and Tunnelling / Themen für die nächsten Ausgaben der 'Geomechanics and Tunnelling' [ABSTRACT FROM AUTHOR]

The present study explores the situation of migrant carers in long-term care (LTC) in European Union Member States and the disruptions caused by the COVID-19 pandemic from a public health perspective. The aim is to bring LTC migrant carers into health workforce research and highlight a need for trans-sectoral and European heath workforce governance. We apply an exploratory approach based on secondary sources, document analysis and expert information. A framework comprising four major dimensions was developed for data collection and analysis: LTC system, LTC health labour market, LTC labour migration policies and specific LTC migrant carer policies during the COVID-19 crisis March to May 2020. Material from Austria, Italy, Germany, Poland and Romania was included in the study. Results suggest that undersupply of carers coupled with cash benefits and a culture of family responsibility may result in high inflows of migrant carers, who are channelled in low-level positions or the informal care sector. COVID-19 made the fragile labour market arrangements of migrant carers visible, which may create new health risks for both the individual carer and the population. Two important policy recommendations are emerging: to include LTC migrant carers more systematically in public health and health workforce research and to develop European health workforce governance which connects health system needs, health labour markets and the individual migrant carers. [ABSTRACT FROM AUTHOR]