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  • MPI Ethno. Forsch.  (4,167)
  • Würzburg UB
  • 2010-2014  (4,167)
  • Paris : OECD Publishing  (3,686)
  • Rotterdam : SensePublishers  (481)
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Year
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224407
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 475; Essai d'aberration chromosomique sur moelle osseuse de mammifères
    Keywords: Environment
    Abstract: The mammalian in vivo chromosome aberration test is used for the detection of structural chromosome aberrations induced by test compounds in bone marrow cells of animals, usually rodents (rats, mice and Chinese hamsters). Structural chromosome aberrations may be of two types: chromosome or chromatid. Animals are exposed to the test substance (liquid or solid) by an appropriate route of exposure (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection) and are sacrificed at appropriate times after treatment. Prior to sacrifice, animals are treated with a metaphase-arresting agent. Chromosome preparations are then made from the bone marrow cells and stained, and metaphase cells are analysed for chromosome aberrations. Each treated and control group must include at least 5 analysable animals per sex. The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224223
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Keywords: Environment
    Abstract: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224216
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 431; In Vitro Skin Corrosion; Reconstructed Human Epidermis (Rhe) Test Method
    Keywords: Environment
    Abstract: La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques. Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en faisant appel à un épiderme humain reconstitué qui reproduit fidèlement les propriétés histologiques, morphologiques, biochimiques et physiologiques des couches supérieures de la peau humaine. La procédure sur épiderme humain reconstitué part du principe que les substances corrosives sont capables de pénétrer dans le stratum corneum (couche cornée) par diffusion ou érosion, et sont cytotoxiques pour les cellules des couches sous-jacentes. Deux réplicats sont employés pour chaque traitement (ou durée d'exposition), et pour les contrôles. Les substances corrosives sont identifiées sur la base de leur capacité à réduire la viabilité cellulaire en dessous des valeurs seuils définies pour des périodes d'exposition spécifiques. La viabilité cellulaire est mesurée via la conversion enzymatique du colorant vital MTT en un sel de formazan bleu mesuré quantitativement après son extraction des tissus. Les substances corrosives sont mises en évidence par leur capacité à faire chuter la viabilité cellulaire sous un seuil prédéterminé. Plusieurs méthodes validées sont référencées dans la Ligne directrice et suivent la procédure décrite ci-dessus. Certaines méthodes référencées permettent par aillaurs la sous-categorisation des produits corrosifs. Cette Ligne directrice comprend également un ensemble de normes de performances pour l’évaluation de méthodes d’essai similaires ou modifiées.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201842
    Language: French
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Keywords: Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Abstract: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224186
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 489; In Vivo Mammalian Alkaline Comet Assay
    Keywords: Environment
    Abstract: L’essai in vivo d’électrophorèse sur gel en conditions alcalines de cellules isolées, aussi appelé test des comètes est une méthode mesurant les cassures de brins d’ADN dans les cellules eucaryotes. Chaque groupe traité est composé au minimum de 5 animaux d’un même sexe (ou de chaque sexe si besoin est). On utilise également un groupe témoin positif et un groupe témoin négatif. Les animaux reçoivent un traitement quotidien sur une durée de 2 jours ou plus, permettant au produit chimique d’essai d’atteindre le tissu cible, celui-ci peut être le foie, le rein, ou tous autres tissus si cela est justifié. Les tissus à étudier sont disséqués et des suspensions de cellules/noyaux isolés sont préparées, puis incluses dans un gel d’Agarose pour être fixé sur des lames. Les cellules/noyaux sont traitées avec un tampon de lyse pour éliminer la membrane cellulaire et/ou nucléaire. L’ADN nucléaire dans l’agar est ensuite soumis à une électrophorèse à pH élevé produisant des structures ressemblant à des comètes qui, si l’on utilise les colorants fluorescents appropriés, peuvent être observées par microscopie à fluorescence. En fonction de leur taille les fragments d’ADN migrent de la tête vers la queue de la comète, et l’intensité de la queue de la comète relative à l’intensité totale (tête plus queue) reflète l’ampleur des cassures de l’ADN.
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  • 6
    ISBN: 9789264221635
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Series on Pesticides and Biocides no.70
    Keywords: Environment
    Abstract: This document is the report of the “OECD Workshop on Integrated Pest Management (IPM) - Strategies for the adoption and implementation of IPM in agriculture contributing to the sustainable use of pesticides and to pesticide risk reduction”, that took place on 16 19 October 2011, in Berlin, Germany, and was chaired by Dr. Wolfgang Zornbach of the German Federal Ministry of Food, Agriculture and Consumer Protection. The developed detailed recommendations for promoting and facilitating the adoption and implementation of IPM strategies and for encouraging appropriate stakeholders to use IPM tools and measures. The workshop was planned in the framework of the “OECD Strategic Approach in Pesticide Risk Reduction”. It addressed the following four main issues: technology and Information, economics and market access, policies and strategies and measurements and impact. This report includes the outcomes of the workshop discussions, as well as the overall workshop conclusions (Section 4) and recommendations (Section 5) targeted at governments, all stakeholders and OECD.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224131
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 238 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Sans Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of submerged aquatic plants Myriophyllum spicatum growing in a sediment-free test system. In a modified Andrews’ medium Myriophyllum spicatum plant cultures are exposed to at least five different concentrations of the test chemical over a period of 14 days. A minimum of 10 replicates for the controls and 5 replicates for each test concentration should be used. The measured variables include growth of shoot length, of lateral branches and roots, development of fresh and dry weight, increase of whorls. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be eg. 10,20,50) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224377
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 474; Mammalian Erythrocyte Micronucleus Test
    Keywords: Environment
    Abstract: L'essai de micronoyaux de mammifères est employé pour la détection des dommages induits par la substance d'essai aux chromosomes ou à l'appareil mitotique des érythroblastes, par l'analyse des érythrocytes prélevés dans la moelle et/ou les cellules du sang périphérique des animaux, habituellement des rongeurs (souris ou rats). Le but de l'essai de micronoyaux est d'identifier des substances (liquide ou solide) qui causent des lésions cyto-génétiques et des micronoyaux dans lesquels il reste des fragments de chromosomes ou des chromosomes entiers. Une augmentation de la fréquence des érythrocytes polychromatiques micronucléés chez les animaux traités est une indication des dommages chromosomiques induits. Les animaux sont exposés à la substance d'essai par une voie d’exposition appropriée (habituellement par gavage à l'aide d'une sonde gastrique ou d'une canule de tubage adaptée, ou par injection intrapéritonéale). La moelle et/ou les cellules sanguines sont rassemblées, préparées sur des lames et colorées. Les lames sont analysées pour détecter la présence de micronoyaux. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. L'administration des traitements se compose d'une dose unique de la substance d'essai ou de deux doses quotidiennes (ou plus). La dose limite est 2000 mg/kg pc/j pour le traitement jusqu'à 14 jours, et 1000 mg/kg pc/j pour le traitement de plus de 14 jours.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224414
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 475; Mammalian Bone Marrow Chromosomal Aberration Test
    Keywords: Environment
    Abstract: L'essai d'aberration chromosomique in vivo sur mammifères est employé à l’identification des composés d'essai qui induisent des aberrations structurales dans des cellules de moelle osseuse d’animaux, généralement des rongeurs (rats, souris et hamsters chinois). Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. Des animaux sont exposés à la substance d'essai (liquide ou solide) par une voie d'exposition appropriée (habituellement par gavage via une sonde gastrique ou d’une canule de tubage appropriée, ou par injection intrapéritonéale) et sont sacrifiés après des délais appropriés de traitement. Avant le sacrifice, les animaux sont traités avec un inhibiteur de fuseau. Des préparations chromosomiques sont alors faites à partir des cellules de moelle et colorées, et des cellules de métaphase sont analysées pour mettre en évidence les aberrations chromosomiques. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. La dose de limite est 2000 de mg/kg pc/jour pour le traitement jusqu'à 14 jours, et de 1000 mg/kg pc/jour pour le traitement de plus de 14 jours.
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  • 10
    ISBN: 9789264225305
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Keywords: Taxation
    Abstract: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205147
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: Gender equality and the environment are treated as cross-cutting issues in all DAC peer reviews in recognition of their importance in development co-operation. This report highlights some of the common themes and important lessons on mainstreaming gender equality and the environment based on DAC members’ practices as documented in peer reviews, a number of donor evaluations as well as wider work across the OECD.
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  • 12
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223233
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Erscheint auch als Measures of tax compliance outcomes
    Keywords: Steuermoral ; Messung ; Taxation
    Abstract: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207899
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Australia
    Keywords: Qualifikation ; Arbeitsmarktpolitik ; Australien ; Employment ; Urban, Rural and Regional Development ; Australia
    Abstract: Employment and Skills Strategies in Australia focuses on the role of local employment and training agencies in contributing to job creation and productivity. It looks at the role of Local Employment Coordinators, introduced by the Department of Employment to work in 20 "priority employment areas" which were identified as needing extra assistance following the global financial crisis. This report is part of a comparative OECD review of local job creation policies, which explores how countries are putting measures in place at the local level to stimulate quality employment, social inclusion and growth.
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  • 15
    ISBN: 9789264188419
    Language: German
    Pages: Online-Ressource (256 p.)
    Parallel Title: Parallelausg. The Missing Entrepreneurs; Policies for Inclusive Entrepreneurship in Europe
    Parallel Title: Parallelausg. Pallier la pénurie d'entrepreneurs ; Politiques d'entrepreneuriat inclusif en Europe
    DDC: 341.2422
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202900
    Language: French
    Pages: Online-Ressource (232 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; South Africa 2013
    Keywords: Environment ; South Africa
    Abstract: Ce rapport est le troisième examen environnemental de l’Afrique du Sud. Il évalue les progrès accomplis par l’Afrique du Sud en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et l’économie des services écosystémiques, ainsi que sur la gouvernance environnementale multiniveaux.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214637 , 9789264224117
    Language: English
    Pages: Online-Ressource (520 p.) , ill.
    Parallel Title: Erscheint auch als Lequiller, François Understanding national accounts
    RVK:
    Keywords: Volkswirtschaftliche Gesamtrechnung ; International ; Welt ; Economics ; Volkswirtschaftliche Gesamtrechnung
    Abstract: This second edition of Understanding National Accounts, that provides a comprehensive explanation of how national accounts are compiled, contains new data and new chapters, and is adapted to the new systems of national accounts, SNA 2008 and ESA 2010, that came into effect in September 2014. It approaches national accounts from a truly global perspective, with special chapters dedicated to international comparisons, globalisation and well-being as well as to the national systems used in major OECD economies, such as the United States. Each chapter of the manual uses practical examples to explain key concepts in national accounts in a clear and accessible way. And, each chapter concludes with a synthesis of key points covered in the chapter, followed by resources for further exploring the topic, and by a set of exercises to test your knowledge. It is an ideal guide to national accounts for students and other interested readers.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209398
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in the United States
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; USA ; Employment ; Urban, Rural and Regional Development ; United States
    Abstract: How to stimulate growth and support job creation are two critical challenges that countries confront following the global financial crisis. The Local Economic and Employment Development (LEED) Programme of the OECD has developed international cross-comparative reviews on local job creation policies to examine the contribution of local labour market policy to boosting quality employment. Each country review examines the capacity of employment services and training providers to contribute to a long-term strategy which strengthens the resiliency of the local economy, increases skills levels and job quality. This report looks at the range of institutions and bodies involved in workforce and skills development in two states – California and Michigan. In-depth fieldwork focused on two local Workforce Investment Boards in each state: the Sacramento Employment and Training Agency (SETA); the Northern Rural and Training and Employment Consortium (NoRTEC); the Southeast Michigan Community Alliance (SEMCA); and the Great Lakes Bay Michigan Works. The report concludes with a number of recommendations and actions to promote job creation at the federal, state and local levels.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210592
    Language: English
    Pages: Online-Ressource (320 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. España; de la Reforma de la Administración a la Mejora Continua
    Parallel Title: Erscheint auch als Spain
    DDC: 658.408
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Spanien ; Governance ; Spain
    Abstract: This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain’s high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better. This is particularly relevant for the public administration to become a positive influence for growth and overcome the effects of the financial crisis Spain has been through.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209572
    Language: French
    Pages: Online-Ressource (156 p.)
    Parallel Title: Parallelausg. Making Development Co-operation More Effective; 2014 Progress Report
    Parallel Title: Parallelausg. Hacia una cooperación al desarrollo más eficaz ; Informe de avances 2014
    Keywords: Development
    Abstract: En 2011, la communauté internationale du développement s’est engagée à renforcer l’efficacité de la coopération pour le développement afin de produire de meilleurs résultats pour les populations pauvres du monde entier. Ce rapport paraît à mi-parcours entre les engagements approuvés en 2011 lors du Forum de haut niveau de Busan en Corée et la date butoir de 2015 des Objectifs du millénaire pour le développement. Il fait le point sur les progrès accomplis et les domaines dans lesquels il reste des défis urgents à relever. Cet ouvrage offre un premier instantané de l'état des lieux depuis Busan. Il s'appuie sur les dix indicateurs du cadre de suivi du Partenariat mondial. Malgré les perturbations économiques mondiales, l'évolution des paysages politiques et la pression budgétaire intérieure, l’engagement en faveur d’une coopération efficace au service du développement reste ferme. Les efforts de longue date visant à modifier la façon dont la coopération pour le développement est mise en œuvre portent leurs fruits. Néanmoins, il reste encore beaucoup à faire pour traduire les engagements politiques en actions concrètes. Ce rapport souligne les domaines dans lesquels il est nécessaire de déployer des efforts ciblés afin de poursuivre les progrès et d’atteindre les objectifs fixés pour rendre la coopération au développement plus efficace d'ici 2015.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 22
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 23
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 24
    ISBN: 9789264168237
    Language: French
    Pages: Online-Ressource (136 p.)
    Series Statement: Examens de l'OCDE sur la gouvernance publique
    Parallel Title: Parallelausg. Together for Better Public Services; Partnering with Citizens and Civil Society
    Keywords: Governance
    Abstract: Le présent rapport porte sur des approches novatrices de la prestation des services publics fondées sur des partenariats que les pouvoirs publics forment avec les citoyens, les usagers et les organisations de la société civile. Ces approches – dénommées co-production – peuvent apporter des réponses créatives qui permettent aux pouvoirs publics de fournir des services publics de meilleure qualité en période de restrictions budgétaires. Le rapport s’appuie sur les résultats d’une étude préliminaire des pratiques nationales dans 22 pays membres de l’OCDE, au Brésil, en Égypte, en Russie et en Ukraine. "La co-production suscite un intérêt croissant parmi les spécialistes et les praticiens. Ce rapport, qui propose une étude approfondie des pratiques existantes dans les pays de l'OCDE,est une contribution précieuse à notre compréhension de l'état d'avancement au niveau international." -Professeur John Alford, École d’Administration de l’Australie et de la Nouvelle Zélandeauteur, auteur, Engaging Public Sector Clients : From Service-Delivery to Co-Production
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
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  • 26
    ISBN: 9789264214262
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Parallel Title: Druckausg. How was life?
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: 1820-2010 ; Lebensqualität ; Soziale Lage ; Sozialgeschichte ; Geschichte ; Welt ; Sozioökonomischer Wandel ; Geschichte ; Daten ; Social Issues/Migration/Health ; Economics ; Erde
    Abstract: How was life in 1820, and how has it improved since then? What are the long-term trends in global well-being? Views on social progress since the Industrial Revolution are largely based on historical national accounting in the tradition of Kuznets and Maddison. But trends in real GDP per capita may not fully re­flect changes in other dimensions of well-being such as life expectancy, education, personal security or gender inequality. Looking at these indicators usually reveals a more equal world than the picture given by incomes alone, but has this always been the case? The new report How Was Life? aims to fill this gap. It presents the first systematic evidence on long-term trends in global well-being since 1820 for 25 major countries and 8 regions in the world covering more than 80% of the world’s population. It not only shows the data but also discusses the underlying sources and their limitations, pays attention to country averages and inequality, and pinpoints avenues for further research. The How Was Life? report is the product of collaboration between the OECD, the OECD Development Centre and the CLIO-INFRA project. It represents the culmination of work by a group of economic historians to systematically chart long-term changes in the dimensions of global well-being and inequality, making use of the most recent research carried out within the discipline. The historical evidence reviewed in the report is organised around 10 different dimensions of well-being that mirror those used by the OECD in its well-being report How’s Life?, and draw on the best sources and expertise currently available for historical perspectives in this field. These dimensions are:per capita GDP, real wages, educational attainment, life expectancy, height, personal security, political institutions, environmental quality, income inequality and gender inequality.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190573
    Language: French
    Pages: Online-Ressource (300 p.) , ill.
    Parallel Title: Parallelausg. Financing SMEs and Entrepreneurs 2013; An OECD Scoreboard
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225114
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.914170172405
    Keywords: Entwicklungshilfe ; Irland ; Development ; Ireland
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. This peer review of Ireland reviews its development policies and programmes. It assesses not just the performance of its development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213524
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Erscheint auch als Measurement and reduction of administrative burdens in Greece
    Keywords: Bürokratie ; Befolgungskosten ; Verwaltungsreform ; Griechenland ; Governance ; Greece ; Griechenland ; Verwaltungsreform ; Folgekosten ; Bürokratie
    Abstract: This report summarises the results of the joint project of the Greek Ministry of Administrative Reform and e-Government and the OECD on measuring and reducing administrative burdens in 13 key sectors of the Greek economy.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264221765
    Language: German
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD Insights
    Parallel Title: Parallelausg. Economic Globalisation; Origins and consequences
    Parallel Title: Parallelausg. La mondialisation économique ; Origines et conséquences
    Parallel Title: Parallelausg. Globalización económica ; Orígenes y consecuencias
    Keywords: Development ; Economics ; Trade
    Abstract: Es gibt kaum ein Thema, das so kontrovers ist – und gleichzeitig so wenig verstanden wird – wie die Globalisierung. Die wirtschaftliche Globalisierung im weitesten Sinne kann zwar auf eine ebenso lange Geschichte zurückblicken wie der Handel selbst, doch die Komplexität, die sich aus der globalen Vernetzung der Volkswirtschaften ergibt, sowie deren Auswirkungen auf unsere Lebensgrundlagen haben sich durch die globale Finanzkrise noch verstärkt. Diese Publikation beschreibt die entscheidenden Wendepunkte in der Geschichte der wirtschaftlichen Integration und insbesondere die Beschleunigung des Globalisierungsprozesses seit den 1990er Jahren. Darüber hinaus werden die Auswirkungen der Globalisierung in vier maßgeblichen Bereichen – Beschäftigung, Entwicklung, Umwelt und Finanzstabilität – erörtert: Fördert Globalisierung die Entwicklung oder verstärkt sie die Ungleichheit? Werden durch Globalisierung Arbeitsplätze geschaffen oder vernichtet? Schädigt Globalisierung die Umwelt oder trägt sie zu ihrem Erhalt bei? Steuern wir auf eine Entglobalisierung zu oder kann die Globalisierung sogar die Erholung begünstigen?
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202948 , 9789264219946
    Language: French
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Austria 2013
    Keywords: Environment ; Austria
    Abstract: Le programme d’examens environnementaux de l'OCDE propose des évaluations indépendantes des progrès accomplis par les pays eu égard à leurs engagements nationaux et internationaux en matière d’environnement, ainsi que des recommandations orientées vers l’action des pouvoirs publics. Ces examens ont pour objectif de promouvoir l’apprentissage entre pairs, d’encourager les pays à rendre compte de leur action aux autres pays et à leur opinion publique, ainsi que d’améliorer les performances environnementales des gouvernements, individuellement et collectivement. Les analyses s’appuient sur un large éventail de données économiques et environnementales. Chaque cycle d’examens environnementaux couvre la totalité des pays membres de l'OCDE ainsi que certains pays partenaires. Ce rapport est le troisième examen environnemental de l’Autriche. Il évalue les progrès vers le développement durable et la croissance verte et met l'accent sur la gestion des produits chimiques ainsi que sur l’adaptation au changement climatique.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264215658
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    DDC: 325
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Neuseeland ; Employment ; Social Issues/Migration/Health ; New Zealand
    Abstract: New Zealand is among the OECD countries that have been settled by migration. Currently more than a quarter of the New Zealand workforce is foreign-born. Despite being a settlement country, most labour migration is temporary and permanent migration mainly draws from the pool of temporary labour migrants. Current temporary labour migration is equivalent to 3.6% of the workforce, by far the largest figure in the OECD. An elaborate system of labour-market tests and exemptions aims to limit negative impact on the domestic workforce while at the same time responding to employer needs. A large part of temporary flows is into low-skilled jobs with little steering possibilities, and some vigilance is needed. For permanent migration, which is also among the highest in per capita terms among OECD countries, New Zealand operates with target numbers. The country faces difficulties in meeting thes targets, whose value-added in a largely demand-driven system - favoring immigrants with a job offer - is questionable.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282105993
    Language: French
    Pages: Online-Ressource (168 p.)
    Series Statement: Tables rondes FIT no.152
    Parallel Title: Parallelausg. Long-run Trends in Car Use
    Keywords: Transport
    Abstract: Au cours des 10-15 dernières années, la croissance des déplacements automobiles s’est ralentie dans plusieurs économies à revenu élevé, et elle s’est même interrompue, voire inversée, dans un certain nombre d’entre eux. S’inspirant des travaux et des discussions présentés à la table ronde du FIT sur l’évolution à long terme de la demande de transport, qui s’est tenue en novembre 2012, le présent livre fournit des éléments d’information sur les causes connues de la modification des taux de croissance et examine les lacunes des connaissances actuelles, les explications hypothétiques et les implications pour l’action des pouvoirs publics.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208728
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Parallelausg. Étude de l'OCDE sur la gestion des risques d'inondation ; la Seine en Île-de-France 2014
    Parallel Title: Erscheint auch als Seine Basin, Île-de-France, 2014
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Environment ; Governance ; France ; Île-de-France ; Seine ; Überschwemmung ; Katastrophenschutz
    Abstract: This study examines flood risk prevention of the Seine in the Ile-de-France region. It highlights the impacts a major flood, like the one in 1910, could have on the well-being of citizens, city management and the economy.
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  • 35
    ISBN: 9789264222090
    Language: French
    Pages: Online-Ressource (332 p.)
    Parallel Title: Parallelausg. Standard for Automatic Exchange of Financial Account Information in Tax Matters
    Keywords: Taxation
    Abstract: Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes. La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en œuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.
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  • 36
    ISBN: 9789264225756
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation and international organisations
    Keywords: OECD ; International Maritime Organization ; Kooperation ; Regulierung ; Internationale Organisation ; Governance
    Abstract: The world is witnessing the progressive emergence of an open, dynamic, globalised economy, and the intensification of global challenges such as systemic risks, environmental protection, human health or safety. Against this background, governments are increasingly seeking to ensure greater co-ordination on regulatory objectives, processes and enforcement and to eliminate unnecessary regulatory divergences and redundancies. International regulatory co-operation (IRC) represents a critical opportunity to foster sustainable and inclusive growth through lower barriers to international flows and better rules of the game for all. It is real but remains largely untapped. This publication presents findings and two case studies from an April 2014 meeting on the role of international organisations in IRC, as well as a contribution from K. W. Abbott, on International organisations and international regulatory co-operation: Exploring the links.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213289
    Language: Multiple languages
    Pages: Online-Ressource (70 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current melons standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in melons. The electronic version of this brochure is available on the OECD website.
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  • 38
    ISBN: 9789264226623
    Language: French
    Pages: Online-Ressource (51 p.)
    Parallel Title: Parallelausg. OECD Foreign Bribery Report; An Analysis of the Crime of Bribery of Foreign Public Officials
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Keywords: Finance and Investment ; Governance
    Abstract: Ce rapport essaie de quantifier, et de décrire la corruption transnationale sur la base des informations révélées dans les 427 affaires de corruption transnationale terminées depuis l’entrée en vigueur de la Convention de l’OCDE sur la lutte contre la corruption en 1999.
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  • 39
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 40
    ISBN: 9789264226616
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Rapport de l'OCDE sur la corruption transnationale ; Une analyse de l'infraction de corruption d'agents publics étrangers
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Parallel Title: Erscheint auch als OECD OECD Foreign Bribery Report
    Keywords: Korruption ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report endeavours to measure, and to describe, transnational corruption based on data from the 427 foreign bribery cases that have been concluded since the entry into force of the OECD Anti-Bribery Convention in 1999.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264215962
    Language: English
    Pages: Online-Ressource (28 p.)
    Series Statement: Better Policies
    Keywords: Economics ; China, People’s Republic
    Abstract: This book provides an overview of the key challenges faced by China and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of China, focusing on how its government can make reform happen.
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  • 42
    ISBN: 9789264217799
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Federation of Saint Kitts and Nevis 2014
    DDC: 336.20091724
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Federation of Saint Kitts and Nevis. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 43
    ISBN: 9789264121126
    Language: French
    Pages: Online-Ressource (320 p.) , ill.
    Parallel Title: Parallelausg. OECD Regional Outlook 2011; Building Resilient Regions for Stronger Economies
    Keywords: Urban, Rural and Regional Development
    Abstract: Fondée sur les données quantitatives et les éléments qualitatifs présentés dans l’édition 2011 du Panorama des régions de l’OCDE, l’analyse formulée dans les pages qui suivent révèle les limites, dans le contexte actuel, des politiques uniformes censées favoriser la croissance à l’échelle d’un pays entier. Elle postule qu’une démarche plus différenciée, tenant compte des spécificités des régions de l’OCDE, permettrait de mieux optimiser les synergies entre les différents pans de l’action publique et d’assurer une gestion aussi efficace que possible des investissements publics susceptibles de favoriser la croissance. Cette publication souligne le rôle central que les régions et les politiques régionales ont à jouer pour relancer l’emploi et permettre aux économies de l’OCDE de réaliser leur potentiel d’innovation. Elle analyse également la contribution respective des villes et des zones rurales à la lutte contre le changement climatique et à la transition des économies de l’OCDE vers une croissance verte.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196216
    Language: French
    Pages: Online-Ressource (132 p.)
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Co-operation Peer Reviews; France 2013
    Keywords: Development ; France
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE procède à des examens périodiques des efforts individuels de coopération au développement des membres du CAD. Les politiques et les programmes de chacun des membres font l’objet d’un examen critique une fois tous les cinq ans. Les examens par les pairs évaluent la performance du membre considéré, non pas seulement celle de son organisme de coopération pour le développement, et examinent les aspects ayant trait tant à la définition de la politique qu’à sa mise en œuvre. Ils couvrent dans leur globalité les activités de coopération pour le développement et d’aide humanitaire du membre soumis à examen en les replaçant dans le système envisagé dans son entier.
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  • 45
    ISBN: 9789264225329
    Language: French
    Pages: Online-Ressource (121 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Keywords: Taxation
    Abstract: Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.
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  • 46
    ISBN: 9789264209480
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Parallelausg. Panorama de las Administraciones Públicas ; América Latina y el Caribe 2014; Innovación en la gestión financiera pública
    Keywords: Governance
    Abstract: Latin American and Caribbean Government at a Glance offers a dashboard of more than 30 indicators to help decision makers and citizens analyze and benchmark government performance both within the LAC region and compared to the OECD countries. The publication focuses in four broad areas: budgeting practices; public sector pay and employment; public procurement and public finances. Furthermore, the policy chapter deepens in the budgetary and fiscal innovations which have taken place for the LAC region in the past years. Despite the fact that the LAC region has not been so badly affected by the recent Global and Financial crisis, the Latin American an Carribbean Government at a Glance argues that governments need to be more inclusive, transparent, receptive and efficient. For that, they need to improve among other budgetary, employment and procurement practices, as well as increase the transparency levels.
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  • 47
    Language: English
    Pages: Online-Ressource (41 p.)
    Series Statement: OECD Economics Department Working Papers no.1178
    Keywords: Environment ; Economics
    Abstract: Environmental policies seek to address market failures related to the protection of the environment. However, they may also increase barriers to entry and distort competition. If stringent environmental policies can be designed in a way that minimises such economic burdens, they can facilitate the achievement of economic and environmental goals and a cleaner growth model. This paper reports evidence on selected competition-relevant aspects of environmental policy design from a cross-country questionnaire. Information on administrative burdens related to environmental licenses, differential treatment among incumbents and new entrants and the procedures to evaluate economic effects of environmental policies are summarised in a set of indicators of the Burden on the Economy due to Environmental Policies (BEEP). The indicators allow for a set of tentative conclusions. Firstly, the BEEP captures information on anti-competitive regulations absent from the OECD’s product market regulation indicators (PMR). Secondly, though it is not yet possible to evaluate the economic impact of anti-competitive aspects of environmental policies, it is likely they impact well beyond the sectors directly concerned, hampering productivity growth, as shown for other product market regulations. Finally, the burdens of environmental policies are not related to their actual stringency, indicating that ambitious environmental targets can be pursued in ways that are more (or less) friendly to competition.
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  • 48
    Language: English
    Pages: Online-Ressource (94 p.)
    Series Statement: OECD Social, Employment and Migration Working Papers no.162
    Keywords: Social Issues/Migration/Health
    Abstract: Means-tested Social Assistance (SA) benefits play an important role as social protection floors sup-porting households in financial difficulties. This paper presents evidence on the patterns of SA benefit re-ceipt in a selection of OECD and EU countries. It provides an overview of the role of SA benefits in social protection systems and assesses the generosity of benefit payments. It then studies the dynamics of SA benefit receipt based on micro-level data describing trends in aggregate receipt and transition rates and presenting new evidence on spell durations and repeat spells. The final part of the paper summarizes recent empirical evidence on state dependence (or ‘scarring effects’) in benefit receipt and discusses its possible sources and policy implications.
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  • 49
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: OECD Economics Department Working Papers no.1174
    Keywords: Taxation ; Economics
    Abstract: This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap. The study updates the earlier 2005 study of OECD economies using the most recent datasets and tax codes, the coverage being confined in this paper to the 28 EU member states, seven of which are not OECD members. The same basic two-step methodology is retained: revenue and expenditure elasticities with respect to the output gap being defined as the product of, first, the elasticities of individual revenue and expenditure items with respect to their bases and, second, the elasticities of these bases with respect to the output gap. A number of refinements and methodological improvements are made relative to the 2005 study. The revisions to individual elasticities relative to the 2005 vintage are significant in a number of cases but do not follow a clear pattern across countries, except for the elasticities of corporate income tax revenue which are revised up in most cases.
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  • 50
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Economics Department Working Papers no.1175
    Keywords: Employment ; Social Issues/Migration/Health ; Economics ; Germany
    Abstract: While past labour market reforms have been successful in terms of employment, the relative poverty risk and income inequality have remained broadly unchanged in recent years. Some social groups remain particularly vulnerable, including individuals in non-regular employment, the unemployed and the low skilled. If in employment, their jobs tend to be unstable and wages and income mobility low. Continued efforts are needed to foster economic growth in a more inclusive manner, such that the most vulnerable groups benefit from and contribute to economic growth more strongly and such that the gaps between the rich and the poor in terms of income and wellbeing are reduced. These efforts should include enhancing the labour market outcomes of the most vulnerable and increase upward income mobility among disadvantaged individuals; strengthening skills at the lower end of the skills distribution; revising the tax and benefit system to improve incentives and to ensure efficient and well-targeted redistribution; and to make health and old-age pension insurance more inclusive. This working paper relates to the 2014 OECD Economic Survey of Germany (http://www.oecd.org/eco/surveys/economic-survey-germany.htm).
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  • 51
    Language: English
    Pages: Online-Ressource (30 p.)
    Series Statement: OECD Employment Policy Papers no.6
    Keywords: Employment ; Industry and Services
    Abstract: Disability impacts a large number of people – approximately 16 % of the working age population in the EU is afflicted with a long-standing health problem or disability (European Commission, 2007). And this number will grow as the population ages in industrialised countries due to the associated increased susceptibility to mental and physical disorders (Lutz et al., 2011; Pascarelli et al., 2001). Disabilities are extremely diverse and are not a fixed characteristic of individuals. Many disabilities are invisible to the eye yet popular stereotypes of disabled people as permanent wheelchair users or as blind from birth persist.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: Online-Ressource (36 p.)
    Series Statement: OECD Environment Policy Papers no.3
    Keywords: Environment
    Abstract: Personal behaviour and choices in daily life, from what we eat to how we get to work or heat our homes, have a significant – and growing – effect on the environment. But why are some households greener than others? And what factors motivate green household choices? Answering these questions is vital for helping governments design and target policies that promote “greener” behaviour. The OECD’s Environmental Policy and Individual Behaviour Change (EPIC) survey is designed to do just that. This large-scale household survey explores what drives household environmental behaviour and how policies may affect household decisions. It focuses on five areas in which households have significant environmental impact: energy, food, transport, waste and water. This policy paper is based on the second round of the EPIC survey, carried out in 2011 (the first was in 2008). The survey collected information from more than 12 000 households in Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland.
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  • 53
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264221468
    Language: English
    Pages: Online-Ressource (182 p.)
    Series Statement: OECD Series on Testing and Assessment no.121
    Keywords: Environment
    Abstract: This paper reviews what is known about the responses of molluscs to endocrine disrupting chemicals (EDCs), to consider whether it would be desirable and feasible to standardise mollusc-based partial- and full-lifecycle tests that are sensitive to EDCs and to other chemicals, and if so, to recommend suitable methods for optimisation and validation.
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  • 55
    ISBN: 9789264208544
    Language: English
    Pages: Online-Ressource (202 p.)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: Particle accelerators have evolved over the last decades from simple devices to powerful machines and are having an increasingly important impact on research, technology and daily life. Today, they have a wide range of applications in many areas including material science and medical applications. In recent years, new technological and research applications have helped to define requirements while the number of accelerator facilities in operation, being commissioned, designed or planned has grown significantly. Their parameters, which include the beam energy, currents and intensities, and target composition, can vary widely, giving rise to new radiation shielding issues and challenges. Particle accelerators must be operated in safe ways to protect operators, the public and the environment. As the design and use of these facilities evolve, so must the analytical methods used in the safety analyses. These workshop proceedings review the state of the art in radiation shielding of accelerator facilities and irradiation targets. They also evaluate progress in the development of modelling methods used to assess the effectiveness of such shielding as part of safety analyses.
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  • 56
    ISBN: 9789264255692
    Language: English
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2014 ; Promesses et résultats
    Keywords: Development
    Abstract: The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by ECA and the OECD following a request of NEPAD Heads of State and Government in 2003. Its purpose is to assess what has been done by Africa and its development partners to deliver commitments in relation to development in Africa, what results have been achieved, and what the key future priorities are. It complements the self-assessments produced by each side to the partnership, and is in line with the shift in emphasis from aid effectiveness to development effectiveness, and the emphasis on mutual accountability at Busan. NEPAD Heads of State and Government and AU/ECA Finance Ministers have reaffirmed the value of this exercise. The 2014 report follows the same structure as previous reports, divided into 4 main ‘clusters’ of issues covering: sustainable economic growth, investing in people, good governance and financing for development.
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  • 57
    ISBN: 9789264210158
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    DDC: 336.73
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowenien ; Taxation ; Slovenia
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for Slovenia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 58
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214255
    Language: English
    Pages: Online-Ressource (99 p.) , ill.
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Kazakhstan
    DDC: 338.542
    Keywords: Regulierung ; Kasachstan ; Governance ; Kazakhstan
    Abstract: This review assesses regulatory management in Kazakhstan. It provides concrete recommendations on strategies, institutions and tools to improve the quality of the regulatory environment in Kazakhstan.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (30 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.66
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 61
    ISBN: 9789264728967
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; United Arab Emirates
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264561014
    Language: English
    Pages: 1 Online-Ressource (138 p.)
    Series Statement: Series on Pesticides and Biocides no.77
    Keywords: Environment
    Abstract: The Global Harmonised Submission Transport Standard (GHSTS) is a standardised set of technical specifications for assembling electronic files for pesticide registration in a predefined manner. Once assembled according to the GHSTS, the dossier files can be transferred from a business to a regulatory authority and can be used in a regulatory process. GHSTS version 2.0, published in 2019, supports use for other regulated products as well as the pesticides domain and includes improvements in the lifecycle management of documents over a series of submissions for one pesticide (or other) regulatory action. This GHSTS format specification document describes the Standard on both a conceptual and a technical level.
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  • 63
    ISBN: 9789264644496
    Language: English
    Pages: 1 Online-Ressource (122 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Jersey
    Abstract: This publication contains the Supplementary Combined: Phase 1 + Phase 2 Peer Review Report for Jersey.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264300255
    Language: English
    Pages: Online-Ressource (172 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Österreich ; Education ; Employment ; Austria ; Graue Literatur
    Abstract: Skills are central to Austria’s future prosperity and the well-being of its people. The OECD Skills Strategy Diagnostic Report: Austria identifies 14 skills challenges for Austria. The project and this report build on both the insights from workshops as well as latest international comparative analysis from OECD and national sources. The report provides cases illustrating how other countries have tackled similar challenges, which can be used as input to potential policy options on how to tackle these challenges. The challenges are described under each of the main pillars of the OECD Skills Strategy. The first 11 challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions which strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218420
    Language: English
    Pages: Online-Ressource (604 p.)
    Keywords: Energy
    Abstract: Ensuring energy security is a core responsibility of the International Energy Agency and a priority for its member countries. To this end, the ability to respond quickly and effectively in the event of a supply disruption is essential. Energy Supply Security 2014: The Emergency Response of IEA Countries provides an overview of the most recent oil and natural gas emergency policy reviews of the 29 IEA member countries as well as those of key partners such as Chile, China, India and ASEAN. The publication assesses each country’s emergency arrangements for security of supply of oil and gas, their stockholding structure, demand restraint measures and fuel switching capacity, and also provides a summary of energy security best practices among the IEA membership and beyond. Although the IEA was initially created to focus on oil supply security, energy markets have evolved, with other fuels playing increasingly important roles in the global energy mix. Thus, natural gas is highlighted in this publication, including assessments of measures to respond to and offset potential supply disruptions. Due to the increasing dependence of modern societies on reliable and secure electricity supplies, this publication also includes an overview of the electricity security assessment framework recently developed by the IEA for the purposes of strengthening countries’ electricity security.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222199
    Language: English
    Pages: Online-Ressource (316 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Nuclear decommissioning activities can greatly benefit from research and development (R&D) projects. This report examines applicable emergent technologies, current research efforts and innovation needs to build a base of knowledge regarding the status of decommissioning technology and R&D. This base knowledge can be used to obtain consensus on future R&D that is worth funding. It can also assist in deciding how to collaborate and optimise the limited pool of financial resources available among NEA member countries for nuclear decommissioning R&D.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224292
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 474; Le test de micronoyaux sur les érythrocytes de mammifères
    Keywords: Environment
    Abstract: The mammalian in vivo micronucleus test is used for the detection of damage induced by the test substance to the chromosomes or the mitotic apparatus of erythroblasts, by analysis of erythrocytes as sampled in bone marrow and/or peripheral blood cells of animals, usually rodents (mice or rats). The purpose of the micronucleus test is to identify substances (liquid or solid) that cause cytogenetic damage which results in the formation of micronuclei containing lagging chromosome fragments or whole chromosomes. An increase in the frequency of micronucleated polychromatic erythrocytes in treated animals is an indication of induced chromosome damage. Animals are exposed to the test substance by an appropriate route (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection). Bone marrow and/or blood cells are collected, prepared and stained. Preparations are analyzed for the presence of micronuclei. Each treated and control group must include at least 5 analysable animals per sex. Administration of the treatments consists of a single dose of test substance or two daily doses (or more). The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224438
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 487 ; Essai in vitro de micronoyaux sur cellules de mammifères
    Keywords: Environment
    Abstract: The in vitro micronucleus test is a genotoxicity test for the detection of micronuclei in the cytoplasm of interphase cells. Micronuclei may originate from acentric chromosome fragments (i.e. lacking a centromere), or whole chromosomes that are unable to migrate to the poles during the anaphase stage of cell division. The assay detects the activity of clastogenic and aneugenic test substances in cells that have undergone cell division during or after exposure to the test substance. This Test Guideline allows the use of protocols with and without the actin polymerisation inhibitor cytochalasin B. Cytochalasin B allows for the identification and selective analysis of micronucleus frequency in cells that have completed one mitosis, because such cells are binucleate. This Test Guideline also allows the use of protocols without cytokinesis block provided there is evidence that the cell population analysed has undergone mitosis.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224506
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 3
    Parallel Title: Parallelausg. Essai n 310 ; Biodégradabilité facile - dégagement de CO2 dans des flacons hermétiquement clos (essai de l'espace libre au-dessus du liquide)
    Keywords: Environment
    Abstract: This Test Guideline is a screening method for the evaluation of ready biodegradability of chemicals. The test substance, normally at 20 mg C/L, as the sole source of carbon and energy, is incubated (during 28 days normally) in sealed bottles with aerobic condition containing a buffer-mineral salts medium, which has been inoculated with a mixed population of micro-organisms. In order to check the test procedure, a reference substance (aniline, sodium benzoate or ethylene glycol and 1-octanol) of known biodegradability should be tested in parallel. It is recommended that triplicate bottles be analysed after a sufficient number of time intervals. Also at least five test bottles (from test vessels, blank controls, and vessels with the reference substance) are analysed at the end of the test, to enable 95% confidence intervals to be calculated for the mean percentage biodegradation value. The CO2 evolution resulting from the ultimate aerobic biodegradation of the test substance is determined by measuring the Inorganic Carbon (IC) produced in the test bottles in excess of that produced in blank vessels containing inoculated medium only. The extent of biodegradation is expressed as a percentage of the theoretical maximum IC production (ThIC), based on the quantity of test substance added initially. Biodegradation 〉60% ThIC within the 10-d window in this test demonstrates that the test substance is readily biodegradable under aerobic conditions.
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  • 70
    ISBN: 9789264224513
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 3
    Parallel Title: Parallelausg. Test No. 310; Ready Biodegradability - CO2 in sealed vessels (Headspace Test)
    Keywords: Environment
    Abstract: Cette Ligne directrice est une méthode de dépistage pour l'évaluation de la biodégradabilité facile de substance chimique. La substance d'essai, normalement à 20 mg C/L, représentant la seule source de carbone et d’énergie, est incubée (pendant 28 jours normalement) dans des bouteilles scellées, en aérobiose, contenant un milieu tampon composé de sels minéraux, dans lequel a été ensemencée une population mixte de micro-organismes. Afin de vérifier la procédure d'essais, une substance de référence (éthylèneglycol, benzoate de sodium ou aniline et 1-octanol), à la biodégradabilité connue, doit être testée en parallèle. On recommande d’analyser trois réplicats de flacon après un nombre suffisant d'intervalles de temps. De même, au moins cinq flacons (les flacons d'essai, les flacons témoins blanc, et les flacons avec la substance de référence) sont analysés à la fin de l'essai, afin de calculer les intervalles de confiance à 95% pour le pourcentage moyen de biodégradation. L'évolution de CO2 dégagé par la biodégradation aérobie finale de la substance d'essai est déterminée en mesurant l’excèdent de carbone inorganique (CI) produit dans les flacons d'essai par rapport à celui produit dans les flacons témoins blanc ne contenant que le milieu ensemencé. Le degré de biodégradation est exprimé en pourcentage de la production maximale théorique de CI (ThCI), basé sur la quantité de substance d'essai ajoutée au départ. Une biodégradation 〉60% de la ThCI, dans l’intervalle de 10 jours au cours de cet essai, démontre que la substance d'essai est facilement biodégradable en aérobiose.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224278
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 473; In Vitro Mammalian Chromosomal Aberration Test
    Keywords: Environment
    Abstract: Le but de l'essai in vitro d'aberration chromosomique est d'identifier les agents qui causent des aberrations chromosomiques structurales dans les cellules mammifères cultivées. Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. L'essai in vitro d'aberration chromosomique peut utiliser des cultures de lignées cellulaires établies, des souches cellulaires ou des cultures de cellules primaires. Des cultures cellulaires sont exposées à la substance d'essai (liquide ou solide) avec et sans activation métabolique pendant environ 1.5 fois le cycle cellulaire normal. Au moins trois concentrations analysables de la substance d'essai devraient être employées. Il faut normalement réaliser les cultures en doublon à chaque niveau de dose. À intervalles prédéterminés après exposition des cultures de cellules à la substance d'essai, les cellules sont traitées avec une substance qui bloque la métaphase, récoltées et teintées. Les cellules métaphasiques sont analysées au microscope pour déceler les aberrations chromosomiques.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226739
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: This booklet highlights key lessons learned on engaging with the public based on DAC members’ practices as documented in peer reviews, DevCom’s reports and publications and wider work from across the OECD. It includes examples from DAC members’ experiences and sketches out challenges they continue to face as they move toward more strategic, effective and innovative engagement with citizens and taxpayers on development co-operation.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225503
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Compact city policies
    RVK:
    Keywords: Nachhaltige Stadtentwicklung ; Südkorea ; Urban, Rural and Regional Development ; Korea, Republic of ; Südkorea ; Stadtplanung ; Nachhaltigkeit
    Abstract: This report examines Korea's urban policies and offers customised policy recommendations based on the OECD publication, Compact City Policies (2012). Some Korean policies, such as urban regeneration, new town development or multi-modal transfering centers, have implicitly implemented compact city polices to a certain degree. However, there are still issues - including urban sprawl, unbalanced socio-economic levels and environmental challenges - which can be threats to urban competitiveness. An appropriate set of compact city polices, such as environmental friendly urban regeneration, mixed land use, polices to offset the side effects of compact development, strong management of transport demands, and governance enforcement, can accelerate Korean cities' sustainable development.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219120
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Parallel Title: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Keywords: Taxation
    Abstract: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209459
    Language: English
    Pages: Online-Ressource (188 p.) , ill.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallelausg. Estudio Multi-Dimensional de Uruguay ; Volumen 1. Evaluación inicial
    Parallel Title: Erscheint auch als Multi-dimensional review of Uruguay ; Vol. 1: Initial assessment
    Keywords: Development ; Uruguay ; Bericht ; Uruguay ; Wirtschaftsentwicklung ; Sozioökonomischer Wandel
    Abstract: Uruguay has made remarkable progress over the past decade. Stable macroeconomic policies and a favourable external environment have permitted brisk growth and the financing of social policies. Substantial improvements in several dimensions of human well-being have occurred during this period, alongside considerable reductions in external risks. The conditions ahead, however, may present challenges to maintaining performance. Overcoming these challenges will require finding the appropriate balance between long run objectives and macroeconomic and fiscal stability. One of the main obstacles to economic growth is the insufficient and inadequate provision of human capital and skills. A number of challenges remain for education, which, together with fiscal policy, are key means of reducing inequalities and sustaining economic growth. In addition, Uruguay needs to address labour shortages to avoid constraints on future growth, especially as exports become more skills-intensive. It is important to orient social policies and expenditures towards the most vulnerable groups.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202054
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Türkei ; Social Issues/Migration/Health ; Turkey ; Türkei ; Gesundheitswesen
    Abstract: Turkey underwent a very ambitious reform programme in 2003, the so-called "Health Transformation Programme". Access to healthcare in Turkey has greatly increased with the attainment of Universal Health Coverage, as also demonstrated by improvement in health outcomes, most notably around maternal and child health and infectious diseases. However, despite these significant achievements, Turkey has a significant way to travel to deliver high-quality health services to its population. Governance of the health system is highly centralised and typified by directive control from the Ministry of Health, and information collected in different part of the system is not always fully exploited. The OECD Review of Health Care Quality in Turkey recommends a number of changes to address these shortcomings. The key recommendations are that: i) Turkey needs to develop robust systems to standardise and monitor the quality of care, encourage continuous professional development and incorporate patient views; ii) some loosening of the governance structure would be welcome, to allow regions greater flexibility to assess and respond to local health needs and to continue to provide health workers with incentives for improve quality; iii) data on health sector activity and outcomes need to be made more available and more usable for individual patients and clinicians, while greater effort is needed to increase the robustness of Turkey’s information systems at national level and harmonise performance measures to OECD and other international comparators.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208445
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Hewlett, Emily Making mental health count
    Keywords: Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Abstract: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202030
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth indicators 2014
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Bericht ; OECD ; Nachhaltigkeit
    Abstract: The OECD Green Growth Strategy supports countries in fostering economic growth and development while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. Policies that promote green growth need to be founded on a good understanding of the determinants of green growth and need to be supported with appropriate indicators to monitor progress and gauge results. This book updates the 2011 Towards Green Growth: Monitoring progress. It presents the OECD framework for monitoring progress towards green growth and a selection of updated indicators that illustrate the progress that OECD countries have made since the 1990s.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264211612
    Language: French
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Revues de l'OCDE sur la création locale d'emplois
    Parallel Title: Parallelausg. Employment and Skills Strategies in Canada
    Keywords: Employment ; Urban, Rural and Regional Development ; Canada
    Abstract: Ce rapport se fonde sur l’analyse de données infranationales et sur la consultation de parties prenantes locales dans quatre régions d’étude et deux provinces. Il établit un cadre de comparaison permettant d’appréhender le rôle de l’échelon local en faveur d’emplois plus nombreux et de meilleure qualité. Il pourra aider les responsables des politiques fédérales, provinciales et locales au Canada à bâtir au niveau local des partenariats efficaces et pérennes, porteurs de synergies et de résultats plus solides du point de vue des mesures prises pour l’emploi, la formation et le développement économique. Des politiques coordonnées peuvent aider les travailleurs à trouver l’emploi qui leur convient tout en stimulant l’entrepreneuriat et la productivité, et aboutir ainsi à une meilleure qualité de vie et à plus de prospérité aussi bien au niveau local que, globalement, dans le pays.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214712
    Language: English
    Pages: Online-Ressource (166 p.)
    Parallel Title: Parallelausg. Lavoro per gli immigrati; L'integrazione nel mercato del lavoro in Italia
    Parallel Title: Erscheint auch als Jobs for immigrants ; Vol. 4: Labour market integration in Italy
    Keywords: Arbeitsmigranten ; Migranten ; Arbeitsmarkt ; Soziale Integration ; Italien ; Employment ; Social Issues/Migration/Health ; Italy ; Bericht ; Italien ; Arbeitsmarkt ; Ausländischer Arbeitnehmer ; Soziale Integration
    Abstract: Until the mid-1990s, the share of migrants in Italy was relatively low in international comparison. With a persistent demand for foreign workers in low-skilled and low-paid jobs, the proximity of conflict areas and the enlargement of the European Union to Romania and Bulgaria in 2007, migration to Italy increased rapidly over the last 15 years. This report presents an overview of the skills and qualifications of immigrants in Italy, their key labour market outcomes in international comparison, and their evolution over time, given the highly segmented Italian labour market and its high share of informal jobs. It analyses the framework for integration and the main integration policy instruments. Special attention is paid to funding issues and to the distribution of competences between national and sub-national actors. Finally, this report reviews the integration at school and the school-to-work transition of the children of immigrants
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223288
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Erscheint auch als Increasing taxpayers' use of self-service channels
    Keywords: Besteuerungsverfahren ; OECD-Staaten ; Taxation
    Abstract: Building on prior work that resulted in the practical guide Managing Service Demand, this report explores the strategies revenue bodies can use to improve take-up of self-service channels in the context of a proposed future service experience for individuals, businesses and tax intermediaries.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264220102 , 9789264208636
    Language: English
    Pages: Online-Ressource (92 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Risk management and corporate governance
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282107751
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: ITF Round Tables no.155
    Keywords: Transport
    Abstract: High-speed trains can compete successfully with road, air and conventional rail services on densely trafficked routes where willingness to pay is sufficient at the relatively elevated fare levels needed to cover costs. High-speed rail investments can also relieve congestion on the conventional rail network, and the capacity for high-speed rail to provide fast city centre to city centre services creates new possibilities for day-return business trips and short-stay leisure trips. The long cost recovery periods for high-speed lines imply government involvement in the financing of most investments. The high costs mean that governments can be exposed to accumulation of large debts, particularly if demand develops more slowly than expected. Where high-speed rail investments are designed to promote regional integration rather than meet commercial demand, significant subsidy from central and regional governments will be needed for the construction of infrastructure and possibly also for train operations. This report examines the key factors that drive the costs of high-speed rail investment and reviews the economic benefits delivered by high-speed rail services on the basis of experience in countries that have developed large high-speed rail networks.
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  • 84
    ISBN: 9789264223219
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Tax compliance by design
    Keywords: Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Abstract: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209015
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. La gouvernance des régulateurs
    Parallel Title: Erscheint auch als The governance of regulators
    DDC: 351
    Keywords: Regulierung ; Aufsichtsbehörde ; Governance-Ansatz ; OECD-Staaten ; Governance
    Abstract: This publication provides guidance on the institutional arrangements for regulators.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207813
    Language: Spanish
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222823
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Vieillissement et politiques de l'emploi
    Keywords: Social Issues/Migration/Health ; Switzerland
    Abstract: Ce rapport établit un état des lieux de la mise en œuvre des mesures pour l'emploi des seniors suite au rapport de 2003 "Vieillissement et politiques de l’emploi : Suisse" et identifie les champs prioritaires d’actions à mener ou à poursuivre. La Suisse se situe dans le peloton de tête des pays de l’OCDE pour ce qui concerne le taux d’emploi des personnes âgées. Pourtant, elle est parmi les champions uniquement pour les hommes de moins de 60 ans et pour les diplômés de l’enseignement supérieur tandis qu’il suffit d’avoir 60-64 ans, d’être une femme ou de ne pas avoir de diplôme de l’enseignement supérieur pour ne plus être parmi les meilleurs. Davantage pourrait donc être fait pour donner à tous les travailleurs de meilleurs choix et incitations pour continuer à travailler. Une stratégie d’ensemble est nécessaire pour qu’une meilleure gestion des âges soit menée dans les entreprises, le rôle des autorités publiques étant d’encourager les partenaires sociaux à investir plus dans les travailleurs âgés. Trois axes doivent être privilégiés : i) renforcer les incitations pour travailler plus longtemps ; ii) lever les obstacles au recrutement et au maintien dans l’emploi destravailleurs âgés ; et iii) améliorer l’employabilité des travailleurs.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197138
    Language: French
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Parallelausg. Effective Carbon Prices
    Keywords: Environment ; Taxation
    Abstract: Les manuels d’économie prédisent que les taxes et les systèmes d’échange de permis d’émission sont les solutions les moins onéreuses pour permettre à la société de réduire ses émissions de CO2. Ce livre démontre que cette hypothèse se vérifie également en pratique. Il fournit des estimations sur les coûts pour la société de réduire les émissions de CO2 dans 15 pays, en utilisant une large panoplie d’instruments dans 5 secteurs générant le plus d’émissions : le secteur de production d’électricité, du transport routier, des pâtes & papier et du ciment, ainsi que de la consommation d’énergie des ménages. Il trouve de grandes variations dans le coût de réduction de chaque tonne de CO2 au sein de et entre les pays, ainsi qu’au sein des secteurs examinés et à travers différents types d’instruments politiques. Des approches axées sur le marché, tels que les taxes et les systèmes d’échange de permis ont systématiquement permis la réduction de CO2 à un moindre coût par rapport à d’autres instruments. Les subventions d’équipement et les tarifs d’achat figuraient, quant à eux, parmi les mesures les plus onéreuses de réduction d’émissions.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207561
    Language: English
    Pages: Online-Ressource (352 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Chile's supreme audit institution
    Keywords: Chile ; Governance ; Chile
    Abstract: This review focuses on advancing the performance-management vision of the Comptroller General of the Republic of Chile (Contraloría General de la Republica, CGR) with a view to enhance the relevance and positive impact of its work on accountability and decision making within the public administration. The review explores how the CGR’s audit assignments could be adjusted to enhance the institution’s impact on good public governance, and how it could further leverage knowledge gathered through existing and new audit assignments to deliver additional value to its diverse range of stakeholders.
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  • 90
    ISBN: 9789264217676
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Chile 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Chile ; Taxation ; Chile
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Chile. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 91
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 92
    ISBN: 9789264200647
    Language: French
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Water and Climate Change Adaptation; Policies to Navigate Uncharted Waters
    Keywords: Environment
    Abstract: L’eau est le principal vecteur par lequel les effets du changement climatique se feront sentir, et la clé de la réussite des stratégies d’adaptation. Ce rapport propose des orientations aux responsables de l’action gouvernementale pour les aider à élaborer des mesures davantage en phase avec les priorités, répondant mieux aux besoins du moment, plus efficientes et plus équitables. Il décrit une approche de l’adaptation au changement climatique fondée sur les risques et promouvant la sécurité de l’eau. Il détaille également les principales tendances et présente les pratiques optimales mises en lumière par l’enquête sur les politiques relatives à l’eau et à l’adaptation au changement climatique, que l’OCDE a menée auprès de ses 34 pays membres et de la Commission européenne. Cette enquête est la première de ce type à analyser de façon systématique les enjeux du changement climatique pour les ressources en eau douce et les nouvelles réponses qu’y apportent les pouvoirs publics dans les pays de l’OCDE. Pour finir, le rapport évalue comment améliorer les incitations à gérer les risques liés à l’eau et comment rendre plus flexibles les politiques de l’eau et les stratégies de financement.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201415
    Language: English
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Perspectives régionales de l'OCDE 2014 ; Régions et villes ; Les politiques publiques à la rencontre des citoyens
    Parallel Title: Erscheint auch als OECD OECD regional outlook 2014
    RVK:
    Keywords: Regionalpolitik ; Regionales Wachstum ; Regionalentwicklung ; Kommunalpolitik ; Stadtwachstum ; Stadtentwicklung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Regions and cities are on the front lines of many challenges faced by OECD countries today, from education and jobs to health care and quality of life. Getting regions and cities “right”, adapting policies to the specificities of where people live and work, is vital to improving citizens’ well-being. This second edition of the OECD Regional Outlook aims to help countries do just that. Part I describes the main trends and challenges today. Part II has a special focus on cities, looking at public investment, urban framework policies, and rural-urban issues. Part III presents a Policy Forum on the future of cities, with five contributions from distinguished authors and policy makers. Part IV offers profiles of regional development in all 34 OECD countries.
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  • 94
    ISBN: 9789264217478
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208957
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in the Czech Republic
    RVK:
    Keywords: Arbeitsmarktpolitik ; Qualifikation ; Bildungspolitik ; Tschechien ; Employment ; Urban, Rural and Regional Development ; Czech Republic ; Tschechien ; Arbeitsmarktpolitik ; Bildungspolitik ; Betriebliche Ausbildung
    Abstract: This review looks at a range of institutions and bodies involved in employment and skills policies in the Czech Republic, focusing on local strategies on the Ústí nad Labem and South Moravian regions.
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  • 96
    ISBN: 9789264212640
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Slovak Republic
    DDC: 351.6
    Keywords: Regierung ; Governance-Ansatz ; Slowakei ; Governance ; Slovak Republic
    Abstract: This report identifies the key elements needed for the development of a sustainable strategic framework for public administration reform, situating them in the Slovak Republic's administrative, cultural, legal and political context. The report is particularly timely, as it provides insight into the activities conducted by the Slovak Ministry of Interior and other Slovak authorities toward meeting the ex-ante conditions for EU structural and investment funds for 2014-2020.
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  • 97
    ISBN: 9789264210455
    Language: French
    Pages: Online-Ressource (112 p.) , ill.
    Parallel Title: Parallelausg. The OECD Handbook for Fisheries Managers; Principles and Practice for Policy Design
    Keywords: Agriculture and Food
    Abstract: Ce manuel s’appuie sur les travaux que l’OCDE conduit depuis dix ans pour mettre en évidence les problèmes auxquels la pêche est confrontée, ainsi que des solutions concrètes. Il montre qu’il est possible d’accroître les profits des pêcheurs et la durabilité des ressources océaniques que nous avons en partage en faisant confiance aux mécanismes du marché, en définissant des objectifs clairs et en recourant à des processus rigoureux pour élaborer les politiques. Il sera utile aux spécialistes de l’action publique, aux organisations de la société civile et à tous ceux qui s’intéressent à la pêche et à la santé de nos océans.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213227
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Parallel Title: Erscheint auch als Industry and technology policies in Korea
    DDC: 338.642
    Keywords: Industriepolitik ; Technologiepolitik ; Südkorea ; Science and Technology ; Industry and Services ; Korea, Republic of ; Südkorea ; Industriepolitik ; Technologiepolitik
    Abstract: The Korean innovation system is in many ways highly developed and has helped to underpin Korea’s rapid industrialisation. However, long-standing policy emphases on manufacturing and large firms are today in question. Structural problems - such as the relatively weak innovation performance of SMEs, a lagging services sector and limited domestic job creation among the industrial conglomerates - have led to a shift in policy priorities. This shift is crystallised in the current government’s Creative Economy Strategy, which entails a far-reaching set of measures aimed at fostering cutting-edge innovation and consolidating a knowledge-based economy increasingly driven by high-value services. This review addresses Korea’s industry and technology policies and institutions, and provides policy recommendations.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209558
    Language: Spanish
    Pages: Online-Ressource (180 p.)
    Parallel Title: Parallelausg. OECD Review of Telecommunication Policy and Regulation in Colombia
    Keywords: Governance ; Science and Technology ; Colombia
    Abstract: La estudio de la OCDE sobre políticas y regulación de las telecomunicaciones tomó como base las respuestas de las autoridades colombianas a un cuestionario, así como los resultados de una extensa serie de entrevistas realizadas a los principales actores del sector de las telecomunicaciones durante una visita de investigación efectuada en Colombia.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209374
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Parallelausg. Stratégies d'emploi et de compétences au Canada
    Parallel Title: Erscheint auch als Employment and skills strategies in Canada
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Kanada ; Ontario (Provinz) ; Quebec (Provinz) ; Employment ; Urban, Rural and Regional Development ; Canada
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Canada. It builds on sub-national data analysis and consultations with local stakeholders in four case study areas across Ontario and Quebec. It provides a comparative framework to understand the role of the local level in contributing to more and better quality jobs. The report can help federal, provincial, local policy makers in Canada build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. Co-ordinated policies can help workers find suitable jobs, while also stimulating entrepreneurship and productivity, which increases the quality of life and prosperity within a community as well as throughout the country.
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