variable overhead efficiency variance | efficiency variance | overhead efficiency variance | overhead productivity variance | productivity variance

variable overhead efficiency variance [ overhead efficiency variance | overhead productivity variance ]

variable overhead spending variance | spending variance | variable overhead budget variance | variable overhead expenditure variance

fixed overhead spending variance | fixed overhead budget variance | fixed overhead expenditure variance

variable overhead spending variance [ spending variance | variable overhead expenditure variance ]

fixed overhead spending variance [ fixed overhead expenditure variance ]

The number of annual work unit is not recorded for casual labour (both unpaid casual UC and paid casual PC labour).

12. Points out that - against the background of the drastically reduced number of 5 very modest headline targets in Europe 2020 in comparison to the Lisbon Strategy - a similar ‘implementation gap’ seems to open up with respect to Europe 2020, as was the case with the Lisbon Strategy in the past decade; considers that the exercise of annual reviews of ‘National Reform Programmes’ might not be worth the effort and simply a waste of time;

National technical support will be provided by the ISU in up to three instances, including by initiating and/or supporting inter-ministerial processes to implement victim assistance obligations in national contexts, to States Parties to the Convention that either (a) have engaged little in the effort to implement the victim assistance elements of the Cartagena Action Plan and therefore could benefit from a stimulus to begin doing so, or (b) have established, or are well on the way to establishing a national plan and therefore would have some implementation experience to assess, thus rendering themselves more likely to be candidates for a ...[+++] comprehensive national mid-term appraisal of efforts to implement the Cartagena Action Plan.

16. Recalls, once more, that women earn on average 16,4 % less than men in the European Union; states that women do not receive the same salary in cases where they hold the same jobs as men or jobs of equal value; notes that in other cases they do not hold the same jobs, owing to the continuing vertical and horizontal occupational segregation and the higher incidence of part-time jobs; calls, therefore, on the Member States, employers and trade union movements to draft and implement serviceable, specific job evaluation tools to help determine work of equal value in order to ensure ...[+++] equal pay for women and men, and encourages companies to undertake annual equal pay audits and publish the data for maximum transparency and to narrow the gender pay gap; points out that the gender pay gap often leads to a retirement pension gap, which may result in women finding themselves below the poverty line;