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  • 1
    ISBN: 9780833092793 , 0833092820 , 0833092790 , 9780833092823
    Language: English
    Pages: 1 Online-Ressource (xxvii, 240 pages)
    Series Statement: Research report RR-870/6-OSD
    Parallel Title: Print version Sexual Assault and Sexual Harassment in the U.S. Military. Volume 4, Investigations of Potential Bias in Estimates from the 2014 RAND Military Workplace Study
    Keywords: Soldiers ; Sex discrimination ; Social surveys ; Sexual harassment in the military ; Women soldiers ; Rape in the military ; Soldiers Crimes against ; Sex discrimination ; Social surveys ; Sexual harassment in the military ; Women soldiers Crimes against ; Rape in the military ; United States ; United States Armed Forces ; Women ; Crimes against ; Electronic book
    Abstract: Preface -- Figures and Tables -- Summary -- Acknowledgments -- Chapter One: Introduction: About the 2014 Survey -- Organization of the Report -- Statistical Analysis and Reporting Conventions Used in This Report -- Chapter Two: Follow-Up Studies of Survey Nonrespondents: Study Procedures -- Analysis of Nonresponse Bias -- Results -- Discussion and Conclusions -- Chapter Three: The Efficacy of Sampling Weights for Correcting Nonresponse Bias: Participant Characteristics Associated with Survey Nonresponse -- Association of Participant Characteristics with Survey Outcomes -- Characteristics That Could Lead to Nonresponse Bias -- The Development and Performance of RMWS Weights -- Conclusion -- Chapter Four: Investigation of Total Survey Error Using Official Records of Reported Sexual Assaults -- Chapter Five: Performance of the Sexual Assault Survey Module: Intentionality -- Offender Behavior/Lack of Consent -- Confirming Past-Year Time Frame -- Conclusions -- Chapter Six: Undercounting and Overcounting of Service Members Exposed to Sexual Assault: Inclusion of Preservice Sexual Assaults -- Exclusion of Assaults Against Members With Fewer Than Six Months of Service -- Exclusion of Members Who Recently Left the Service -- Inclusion or Exclusion of Alcohol Blackouts and Fear Responses That Immobilize -- Inclusion of Nonpenile Oral Penetration in the Penetration Counts -- Possible Exclusion of Civilian Sexual Assaults Among Reserve Component Members -- Conclusions -- Chapter Seven: Performance of the Sexual Harassment and Gender Discrimination Module: Sexual Harassment and Gender Discrimination Screening Items -- Classification of Sexual Harassment of the Sexually Hostile Work Environment Type -- Classification of Sexual Harassment of the Quid Pro Quo Type -- Classification of Gender Discrimination -- Error in Categorizing Hostile Workplace Experiences -- Conclusion -- Chapter Eight: Comparison of Events Identified by the Prior Form and RAND Forms: Some Past-Year Unwanted Sexual Contacts Counted with the Prior Form Occurred More Than a Year Ago -- The Prior Form Identifies Fewer Penetrative Sexual Assaults Than the RAND Form -- Unwanted Sexual Contacts on the Prior Form May Include Events That Are Not UCMJ Crimes -- Differences Between the WGRA and RAND Sexual Harassment Definitions -- Conclusions -- Chapter Nine: Analysis of Survey Nonconsent and Breakoff: Survey Nonconsent Rate -- Survey Breakoff Rates -- Effect of Survey Breakoff on Sample Characteristics -- Conclusions -- Chapter Ten: Service Member Tolerance of the RAND Form: Complaint Rates -- Harm to Victims -- Benefits of the New RAND Survey Using Explicit Questions to Measure Sexual Assault -- Conclusions -- Chapter Eleven: Conclusions and Recommendations for Future Administration -- s of the WGRA: Measurement Approach -- Sample Frame -- Sampling Plan -- Sample Weighting -- Improving Response Rates -- Further Study of Nonresponse Bias and Survey Error -- Frequency of WGRA Administration -- Appendixes: A. Phone Survey Script -- B. Mail Survey (Male and Female Respondent Versions) -- C. Supplementary Tables for Chapter Three -- D. Supplementary Tables for Chapter Seven -- Abbreviations -- References
    Abstract: Preface -- Figures and Tables -- Summary -- Acknowledgments -- Chapter One: Introduction: About the 2014 Survey -- Organization of the Report -- Statistical Analysis and Reporting Conventions Used in This Report -- Chapter Two: Follow-Up Studies of Survey Nonrespondents: Study Procedures -- Analysis of Nonresponse Bias -- Results -- Discussion and Conclusions -- Chapter Three: The Efficacy of Sampling Weights for Correcting Nonresponse Bias: Participant Characteristics Associated with Survey Nonresponse -- Association of Participant Characteristics with Survey Outcomes -- Characteristics That Could Lead to Nonresponse Bias -- The Development and Performance of RMWS Weights -- Conclusion -- Chapter Four: Investigation of Total Survey Error Using Official Records of Reported Sexual Assaults -- Chapter Five: Performance of the Sexual Assault Survey Module: Intentionality -- Offender Behavior/Lack of Consent -- Confirming Past-Year Time Frame -- Conclusions -- Chapter Six: Undercounting and Overcounting of Service Members Exposed to Sexual Assault: Inclusion of Preservice Sexual Assaults -- Exclusion of Assaults Against Members With Fewer Than Six Months of Service -- Exclusion of Members Who Recently Left the Service -- Inclusion or Exclusion of Alcohol Blackouts and Fear Responses That Immobilize -- Inclusion of Nonpenile Oral Penetration in the Penetration Counts -- Possible Exclusion of Civilian Sexual Assaults Among Reserve Component Members -- Conclusions -- Chapter Seven: Performance of the Sexual Harassment and Gender Discrimination Module: Sexual Harassment and Gender Discrimination Screening Items -- Classification of Sexual Harassment of the Sexually Hostile Work Environment Type -- Classification of Sexual Harassment of the Quid Pro Quo Type -- Classification of Gender Discrimination -- Error in Categorizing Hostile Workplace Experiences -- Conclusion -- Chapter Eight: Comparison of Events Identified by the Prior Form and RAND Forms: Some Past-Year Unwanted Sexual Contacts Counted with the Prior Form Occurred More Than a Year Ago -- The Prior Form Identifies Fewer Penetrative Sexual Assaults Than the RAND Form -- Unwanted Sexual Contacts on the Prior Form May Include Events That Are Not UCMJ Crimes -- Differences Between the WGRA and RAND Sexual Harassment Definitions -- Conclusions -- Chapter Nine: Analysis of Survey Nonconsent and Breakoff: Survey Nonconsent Rate -- Survey Breakoff Rates -- Effect of Survey Breakoff on Sample Characteristics -- Conclusions -- Chapter Ten: Service Member Tolerance of the RAND Form: Complaint Rates -- Harm to Victims -- Benefits of the New RAND Survey Using Explicit Questions to Measure Sexual Assault -- Conclusions -- Chapter Eleven: Conclusions and Recommendations for Future Administration -- s of the WGRA: Measurement Approach -- Sample Frame -- Sampling Plan -- Sample Weighting -- Improving Response Rates -- Further Study of Nonresponse Bias and Survey Error -- Frequency of WGRA Administration -- Appendixes: A. Phone Survey Script -- B. Mail Survey (Male and Female Respondent Versions) -- C. Supplementary Tables for Chapter Three -- D. Supplementary Tables for Chapter Seven -- Abbreviations -- References
    Note: "March 16, 2016"--Table of contents page , Includes bibliographical references (pages 237-240)
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  • 2
    ISBN: 9780833090621 , 0833091301 , 0833090534 , 0833090542 , 0833090763 , 0833088602 , 0833090623 , 9780833088604 , 9780833090539 , 9780833090546 , 9780833090768 , 9780833091307
    Language: English
    Pages: 1 Online-Ressource (xxv, 419 pages)
    Series Statement: RR-870 / 3-OSD
    Series Statement: RR-870/3-OSD
    Parallel Title: Print version Sexual assault and sexual harassment in the U.S. military. Volume 2, Annex, Tabular results from the 2014 RAND Military Workplace Study for Department of Defense service members
    DDC: 355.0082
    Keywords: Women soldiers Statistics Crimes against ; Social surveys ; Sexual harassment in the military Statistics ; Soldiers Statistics Crimes against ; Women soldiers ; Social surveys ; Sexual harassment in the military ; Soldiers ; Sexual harassment in the military ; Social surveys ; United States ; Statistics ; United States Statistics Armed Forces ; Women ; Crimes against ; United States ; Electronic books
    Abstract: "In early 2014, the Department of Defense (DoD) Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of the rates of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the Department of Defense using the Workplace and Gender Relations Survey of Active Duty Members. The resulting RAND Military Workplace Study invited close to 560,000 U.S. service members to participate in a survey fielded in August and September of 2014. This Annex to Volume 2 contains detailed tabular results from this survey for the DoD active component. It includes estimates of the number of service members who experienced sexual assault, sexual harassment, or gender discrimination in the past year, as well as detailed results about the characteristics of those incidents, decisions to report, and experiences with response and legal systems for both male and female service members. It also includes results on service members' beliefs and attitudes about these problems."--Website
    Note: Cover title , Prepared for the DoD Sexual Assault Prevention and Response Office
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  • 3
    ISBN: 9780833090539 , 083309131X , 9780833088604 , 0833090534 , 9780833091314
    Language: English
    Pages: 1 Online-Ressource (xxxi, 121 pages)
    Series Statement: RR-870-2-OSD
    Parallel Title: Print version Sexual assault and sexual harassment in the U.S. military
    DDC: 355.0082
    Keywords: Soldiers Crimes against ; Sexual harassment in the military ; Social surveys ; Women soldiers Crimes against ; Soldiers ; Sexual harassment in the military ; Social surveys ; Women soldiers ; United States ; Social surveys ; Sexual harassment in the military ; United States Armed Forces ; Women ; Crimes against ; United States ; Electronic books
    Abstract: "In early 2014, the Department of Defense Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of the rates of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the Department of Defense using the Workplace and Gender Relations Survey of Active Duty Members. The resulting RAND Military Workplace Study invited close to 560,000 U.S. service members to participate in a survey fielded in August and September of 2014. This volume presents results from this survey for active- and reserve-component service members in the Army, Navy, Air Force, and Marine Corps. It includes estimates of the number of service members who experienced sexual assault, sexual harassment, or gender discrimination in the past year, as well as detailed information about the characteristics of those incidents, decisions to report, and experiences with response and legal systems for both male and female service members. It also describes service members' beliefs and attitudes about these problems."--Website
    Abstract: "In early 2014, the Department of Defense Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of the rates of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the Department of Defense using the Workplace and Gender Relations Survey of Active Duty Members. The resulting RAND Military Workplace Study invited close to 560,000 U.S. service members to participate in a survey fielded in August and September of 2014. This volume presents results from this survey for active- and reserve-component service members in the Army, Navy, Air Force, and Marine Corps. It includes estimates of the number of service members who experienced sexual assault, sexual harassment, or gender discrimination in the past year, as well as detailed information about the characteristics of those incidents, decisions to report, and experiences with response and legal systems for both male and female service members. It also describes service members' beliefs and attitudes about these problems."--Website
    Note: "Contributors: Barbara Bicksler, Coreen Farris, Bonnie Ghosh-Dastidar, Lisa H. Jaycox, Dean Kilpatrick, Stephan Kistler, Amy Street, Terri Tanielian, Kayla M. Williams."--Website , Includes bibliographical references (pages 113-121) , Prepared for the DoD Sexual Assault Prevention and Response Office
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  • 4
    ISBN: 9780833089076 , 0833089072
    Language: English
    Pages: 1 Online-Ressource
    DDC: 362.28
    Keywords: Suicide Bibliography Prevention ; Soldiers Suicidal behavior ; Suicide Prevention ; Suicide Bibliography ; Suicide ; Soldiers ; Suicide ; Suicide ; Soldiers ; Suicidal behavior ; Suicide ; Prevention ; United States ; Suicide ; Bibliography ; Electronic books
    Abstract: In recent years, the rising rate of suicides by military personnel has generated concern among policymakers, military leaders, and the public at large. Based on a recommendation from an earlier RAND report on preventing suicide among military personnel, this report reviews the literature on gatekeeper models of suicide prevention to better understand what is known about the effectiveness of gatekeepers and gatekeeper training. The report presents a theoretical model describing how gatekeeper training may influence individual knowledge, beliefs, and attitudes that may, in turn, result in intervention behaviors. It then reviews the evidence supporting each of the relationships presented in this model, and concludes with recommendations for advancing research in this field
    Note: "Prepared for the Office of the Secretary of Defense , Includes bibliographical references
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  • 5
    ISBN: 9780833088659 , 0833089463 , 0833088653 , 9780833089465
    Language: English
    Pages: 1 Online-Ressource (xxi, 68 pages)
    Parallel Title: Print version Friedman, Esther M., 1976- Advancing the careers of military spouses
    Keywords: Military spouses Training of ; Military spouses Services for ; Military spouses Employment ; Military spouses Education (Continuing education) ; Military spouses ; Military spouses ; Military spouses ; Military spouses ; TECHNOLOGY & ENGINEERING ; Military Science ; Military Administration ; Military & Naval Science ; Law, Politics & Government ; United States ; HISTORY ; Military ; Other ; Electronic books
    Abstract: Since the move to an all-volunteer force, the U.S. military has increasingly provided an array of programs, services, and facilities to support military families, including programs to assist spouses in pursuing their educational and employment goals. These programs are particularly important, given that military spouses face challenges related to military life that can make it difficult for them to maintain and develop careers. One program designed to help spouses of junior military personnel meet their educational and employment objectives is the My Career Advancement Account (MyCAA) scholarship. This report analyzes data collected from November 2012 to March 2013 on the 2012 Active Duty Spouse Survey to examine MyCAA scholarship use in the previous year and educational and employment goals and barriers faced by recent MyCAA users and nonusers. The survey showed that nearly one in five eligible spouses used MyCAA in the previous year, and more than half of nonusers were unaware of the scholarship. Key reasons for not using the scholarship among those who were aware of it include perceived program ineligibility and lack of time for education. Reported barriers to achieving educational and employment goals were remarkably similar for recent MyCAA users and nonusers. Cost was the key reason spouses reported for not pursuing higher education. Barriers to both education and employment among interested spouses included competing family responsibilities and difficulties with child care. The authors conclude with recommendations for improving and complementing the existing MyCAA scholarship to help military spouses achieve their educational and career objectives
    Abstract: Since the move to an all-volunteer force, the U.S. military has increasingly provided an array of programs, services, and facilities to support military families, including programs to assist spouses in pursuing their educational and employment goals. These programs are particularly important, given that military spouses face challenges related to military life that can make it difficult for them to maintain and develop careers. One program designed to help spouses of junior military personnel meet their educational and employment objectives is the My Career Advancement Account (MyCAA) scholarship. This report analyzes data collected from November 2012 to March 2013 on the 2012 Active Duty Spouse Survey to examine MyCAA scholarship use in the previous year and educational and employment goals and barriers faced by recent MyCAA users and nonusers. The survey showed that nearly one in five eligible spouses used MyCAA in the previous year, and more than half of nonusers were unaware of the scholarship. Key reasons for not using the scholarship among those who were aware of it include perceived program ineligibility and lack of time for education. Reported barriers to achieving educational and employment goals were remarkably similar for recent MyCAA users and nonusers. Cost was the key reason spouses reported for not pursuing higher education. Barriers to both education and employment among interested spouses included competing family responsibilities and difficulties with child care. The authors conclude with recommendations for improving and complementing the existing MyCAA scholarship to help military spouses achieve their educational and career objectives
    Note: "RR-784-OSD , "Prepared for the Office of the Secretary of Defense , "National Defense Research Institute , Includes bibliographical references (pages 65-68)
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  • 6
    ISBN: 9780833089250 , 0833089250 , 9780833088604 , 0833088602 , 9780833090539
    Language: English
    Pages: 1 Online-Ressource (vi, 201 pages)
    Series Statement: RR-870 / 1-OSD
    Series Statement: RR-870/1-OSD
    Keywords: Sexual abuse victims ; Employee attitude surveys Methodology ; Sex discrimination ; Sex role in the work environment ; Women soldiers Crimes against ; Soldiers Crimes against ; Sexual harassment in the military ; Sex crimes ; Sexual abuse victims ; Employee attitude surveys ; Sex discrimination ; Sex role in the work environment ; Women soldiers ; Soldiers ; Sexual harassment in the military ; Sex crimes ; Sex discrimination ; Sex role in the work environment ; Sexual abuse victims ; Sexual harassment in the military ; United States ; LAW ; Military ; Employee attitude surveys ; Methodology ; Sex crimes ; Electronic books
    Abstract: "In early 2014, the Department of Defense Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the department itself with its Workplace and Gender Relations Survey of Active Duty Personnel. This volume documents the methodology used in the resulting RAND Military Workplace Study, which invited close to 560,000 service members to participate in a survey fielded in August and September of 2014. It describes the survey methods, how the new questionnaire was designed, and how sampling, recruitment, and analytic weighting were pursued. It also includes the entire survey instrument."--Website
    Abstract: "In early 2014, the Department of Defense Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the department itself with its Workplace and Gender Relations Survey of Active Duty Personnel. This volume documents the methodology used in the resulting RAND Military Workplace Study, which invited close to 560,000 service members to participate in a survey fielded in August and September of 2014. It describes the survey methods, how the new questionnaire was designed, and how sampling, recruitment, and analytic weighting were pursued. It also includes the entire survey instrument."--Website
    Note: "RAND National Defense Research Institute , "This research was conducted within the Forces and Resources Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 99-106)
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  • 7
    ISBN: 9780833087393 , 0833090089 , 0833087398 , 9780833090089
    Language: English
    Pages: 1 Online-Ressource (xxvi, 108 pages)
    Parallel Title: Print version Arena, Mark V Management perspectives pertaining to root cause analyses of Nunn-McCurdy breaches. Volume 6 : Contractor motivations and anticipating breaches
    Keywords: United States Procurement ; United States ; Government contractors ; Motivation (Psychology) ; Defense contracts Cost effectiveness ; Government contractors ; Motivation (Psychology) ; Defense contracts ; Government contractors ; United States ; Motivation (Psychology) ; Military & Naval Science ; United States ; Law, Politics & Government ; Armed Forces ; Procurement ; Armies ; POLITICAL SCIENCE ; Political Freedom ; Electronic books
    Abstract: With an eye to making defense acquisition more effective and efficient, the authors explore defense contractor motivations in pursuing defense contracts and identify mechanisms that might more closely align those incentives with Department of Defense goals. They enumerate several motivations that drive contractors, most of which center on the financial aspects of running an enterprise. Then, they turn to the other side of the negotiating table and identify areas of influence or levers that the government can use to align the contracting process more closely with contractor motivations. They also analyze major defense acquisition programs to determine if it is possible to identify programs that might incur a future Nunn-McCurdy breach by reviewing a number of acquisition programs that have incurred breaches in the past and analyzing them for common characteristics. Their analytic framework enables oversight officials to identify programs with a greater risk of incurring a critical cost breach, which enables officials to focus more intently on a smaller set of programs and which provides hypotheses about what to look for in these programs
    Abstract: With an eye to making defense acquisition more effective and efficient, the authors explore defense contractor motivations in pursuing defense contracts and identify mechanisms that might more closely align those incentives with Department of Defense goals. They enumerate several motivations that drive contractors, most of which center on the financial aspects of running an enterprise. Then, they turn to the other side of the negotiating table and identify areas of influence or levers that the government can use to align the contracting process more closely with contractor motivations. They also analyze major defense acquisition programs to determine if it is possible to identify programs that might incur a future Nunn-McCurdy breach by reviewing a number of acquisition programs that have incurred breaches in the past and analyzing them for common characteristics. Their analytic framework enables oversight officials to identify programs with a greater risk of incurring a critical cost breach, which enables officials to focus more intently on a smaller set of programs and which provides hypotheses about what to look for in these programs
    Note: "RAND National Defense Research Institute , "This research was sponsored by OSD PARCA and conducted within the Acquisition and Technology Policy Center of the RAND National Defense Research Institute"--Preface , "Prepared for the Office of the Secretary of Defense , Includes bibliographical references (pages 103-108)
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  • 8
    ISBN: 9780833088598 , 0833089315 , 0833088599 , 9780833089311
    Language: English
    Pages: 1 Online-Ressource (xi, 43 pages)
    Series Statement: RR-870-OSD
    Parallel Title: Erscheint auch als Sexual assault and sexual harassment in the U.S. military. Top-line estimates for active-duty service members from the 2014 Rand Military Workplace Study
    DDC: 355.0082097
    Keywords: Women soldiers Crimes against ; Social surveys ; Soldiers Crimes against ; Sexual harassment in the military ; Women soldiers ; Social surveys ; Soldiers ; Sexual harassment in the military ; Sexual harassment in the military ; Social surveys ; Military Administration ; Military & Naval Science ; Law, Politics & Government ; United States ; United States Armed Forces ; Women ; Crimes against ; United States ; Electronic books
    Abstract: In early 2014, the Department of Defense Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the department itself with the Workplace and Gender Relations Survey of Active Duty Personnel. Separately, the Coast Guard requested that we expand the 2014 study to include an assessment of its active and reserve force. This report provides initial top-line active-duty Coast Guard estimates from the resulting RAND Military Workplace Study, which invited close to 560,000 service members to participate in a survey fielded in August and September of 2014
    Abstract: In early 2014, the Department of Defense Sexual Assault Prevention and Response Office asked the RAND National Defense Research Institute to conduct an independent assessment of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the department itself with the Workplace and Gender Relations Survey of Active Duty Personnel. Separately, the Coast Guard requested that we expand the 2014 study to include an assessment of its active and reserve force. This report provides initial top-line active-duty Coast Guard estimates from the resulting RAND Military Workplace Study, which invited close to 560,000 service members to participate in a survey fielded in August and September of 2014
    Note: Includes bibliographical references (pages 37-38) , Prepared for the DoD Sexual Assault Prevention and Response Office
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  • 9
    ISBN: 9780833087348 , 0833090097 , 0833087347 , 9780833090096
    Language: English
    Pages: 1 Online-Ressource (xxvii, 112 pages)
    Keywords: United States Procurement ; Cost control ; United States ; POLITICAL SCIENCE ; Political Freedom ; Armed Forces ; Procurement ; Cost control ; United States ; Electronic books
    Abstract: The report presents the results of two studies: The first compares the capabilities and development approaches used in the Joint Tactical Radio System wideband networking waveform (WNW) and the commercial long-term evolution waveform, and the second analyzes military acquisition programs that have repeatedly exceeded certain cost thresholds. The first study compares differences in system designs, technical requirements, intellectual property protection schemes, and cost in the development of WNW. It also examined how technical risks and challenging requirements contributed to schedule and cost increases. The second study attempts to identify unique characteristics of programs that overrun their budgets more than once
    Note: "Prepared for the Office of the Secretary of Defense , "This research was sponsored by the Performance Assessments and Root Cause Analysis (PARCA) office, in the Office of the Assistant Secretary of Defense for Acquisition, and conducted within the Acquisition and Technology Policy Center of the RAND National Defense Research Institute"--Preface , "RAND National Defense Research Institute , Includes bibliographical references (pages 109-112)
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  • 10
    ISBN: 9780833084941 , 0833085700 , 0833084941 , 9780833085702
    Language: English
    Pages: 1 Online-Ressource (xviii, 84 pages)
    Parallel Title: Print version Gonzales, Daniel Improving interagency information sharing using technology demonstrations
    Keywords: United States ; United States ; Civil-military relations ; Drug control Technological innovations ; Drug traffic Prevention ; Border security ; Interagency coordination ; Information networks Management ; Military law ; Civil-military relations ; Drug control ; Drug traffic ; Border security ; Interagency coordination ; Information networks ; Military law ; Information networks ; Management ; Interagency coordination ; Military law ; Law - U.S ; Law, Politics & Government ; Military Law - U.S ; United States ; TECHNOLOGY & ENGINEERING ; Military Science ; Border security ; Civil-military relations ; United States ; Drug control ; Technological innovations ; Electronic books
    Abstract: The Department of Defense (DoD) has developed new sensor technologies to support military forces operating in Iraq and Afghanistan. These new capabilities may be useful in counterdrug (CD) operations along the southern U.S. border. DoD has held technology demonstrations to test and demonstrate new technologies along the southern border--because the field conditions along the border closely resemble those in current military theaters of operation and because they can also reveal whether new technologies are useful for CD operations led by domestic law enforcement agencies. However, there are legal questions about whether such technology demonstrations fully comply with U.S. law and whether advanced DoD sensors can legally be used in domestic CD operations when they are operated by U.S. military forces. In this report, the authors examine federal law and DoD policy to answer these questions. Some parts of U.S. law mandate information sharing among federal departments and agencies for national security purposes and direct DoD to play a key role in domestic CD operations in support of U.S. law enforcement agencies, while other parts of the law place restrictions on when the U.S. military may participate in law enforcement operations. Reviewing relevant federal law and DoD policy, the authors conclude that there is no legal reason why a DoD sensor should be excluded from use in an interagency technology demonstration or in an actual CD operation as long as a valid request for support is made by an appropriate law enforcement official and so long as no personally identifiable or private information is collected. The authors recommend DoD policy on domestic CD operations be formally clarified and that an approval process should be established for technology demonstrations with a CD nexus
    Abstract: The Department of Defense (DoD) has developed new sensor technologies to support military forces operating in Iraq and Afghanistan. These new capabilities may be useful in counterdrug (CD) operations along the southern U.S. border. DoD has held technology demonstrations to test and demonstrate new technologies along the southern border--because the field conditions along the border closely resemble those in current military theaters of operation and because they can also reveal whether new technologies are useful for CD operations led by domestic law enforcement agencies. However, there are legal questions about whether such technology demonstrations fully comply with U.S. law and whether advanced DoD sensors can legally be used in domestic CD operations when they are operated by U.S. military forces. In this report, the authors examine federal law and DoD policy to answer these questions. Some parts of U.S. law mandate information sharing among federal departments and agencies for national security purposes and direct DoD to play a key role in domestic CD operations in support of U.S. law enforcement agencies, while other parts of the law place restrictions on when the U.S. military may participate in law enforcement operations. Reviewing relevant federal law and DoD policy, the authors conclude that there is no legal reason why a DoD sensor should be excluded from use in an interagency technology demonstration or in an actual CD operation as long as a valid request for support is made by an appropriate law enforcement official and so long as no personally identifiable or private information is collected. The authors recommend DoD policy on domestic CD operations be formally clarified and that an approval process should be established for technology demonstrations with a CD nexus
    Note: "RR551-OSD"--Page 4 of cover , "RAND National Security Research Division , "This research was ... conducted within the International Security and Defense Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 81-84)
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  • 11
    ISBN: 9780833083869 , 0833083872 , 0833083864 , 9780833083876
    Language: English
    Pages: 1 Online-Ressource (31 pages)
    Parallel Title: Print version Jackson, Brian A., 1972- How do we know what information sharing is really worth?
    Keywords: Selective dissemination of information ; Intelligence service ; Information policy ; Communication in law enforcement ; Government information Access control ; Terrorism Prevention ; Domestic intelligence ; Exchange of government information ; Selective dissemination of information ; Intelligence service ; Information policy ; Communication in law enforcement ; Government information ; Terrorism ; Domestic intelligence ; Exchange of government information ; Selective dissemination of information ; Terrorism ; Prevention ; United States ; COMPUTERS ; Internet ; Security ; Communication in law enforcement ; Domestic intelligence ; Exchange of government information ; Government information ; Access control ; Information policy ; Intelligence service ; Electronic books
    Abstract: Since the terrorist attacks of September 11, 2001, the sharing of intelligence and law enforcement information has been a central part of U.S. domestic security efforts. Though much of the public debate about such sharing focuses on addressing the threat of terrorism, organizations at all levels of government routinely share varied types of information through multiagency information systems, collaborative groups, and other links. Given resource constraints, there are concerns about the effectiveness of information-sharing and fusion activities and, therefore, their value relative to the public funds invested in them. Solid methods for evaluating these efforts are lacking, however, limiting the ability to make informed policy decisions. Drawing on a substantial literature review and synthesis, this report lays out the challenges of evaluating information-sharing efforts that frequently seek to achieve multiple goals simultaneously; reviews past evaluations of information-sharing programs; and lays out a path to improving the evaluation of such efforts going forward
    Note: "RAND Homeland Security and Defense Center , "This research was conducted within the RAND Homeland Security and Defense Center ... a joint center of two research divisions: RAND Justice, Infrastructure, and Environment, and the RAND National Security Research Division"--Back cover , "RAND Corporation research report series."--Web Page (PDF) , "RR-380-OSD"--Page 31 , Caption title , Includes bibliographical references (pages 27-30)
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  • 12
    ISBN: 9780833088611 , 0833089234 , 0833088610 , 9780833089236
    Language: English
    Pages: 1 Online-Ressource (x, 27 pages)
    Series Statement: RR-944-USCG
    Parallel Title: Erscheint auch als Sexual assault and sexual harassment in the U.S. military. Top-line estimates for active-duty Coast Guard members from the 2014 Rand Military Workplace Study
    DDC: 355.0082
    Keywords: Soldiers Crimes against ; Social surveys ; Sexual harassment in the military ; Women soldiers Crimes against ; Soldiers ; Social surveys ; Sexual harassment in the military ; Women soldiers ; Sexual harassment in the military ; Social surveys ; Military & Naval Science ; Law, Politics & Government ; Naval Science - General ; United States ; United States Armed Forces ; Women ; Crimes against ; United States ; Electronic books
    Abstract: "In early 2014, the Department of Defense (DoD) Sexual Assault Prevention and Response Office (SAPRO) asked the RAND National Defense Research Institute (NDRI) to conduct an independent assessment of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the department itself with the Workplace and Gender Relations Survey of Active Duty Personnel (WGRA). Separately, the Coast Guard requested that we expand the 2014 study to include an assessment of its active and reserve force. This report provides initial top-line active-duty Coast Guard estimates from the resulting RAND Military Workplace Study, which invited close to 560,000 service members to participate in a survey fielded in August and September of 2014"--Website
    Abstract: "In early 2014, the Department of Defense (DoD) Sexual Assault Prevention and Response Office (SAPRO) asked the RAND National Defense Research Institute (NDRI) to conduct an independent assessment of sexual assault, sexual harassment, and gender discrimination in the military -- an assessment last conducted in 2012 by the department itself with the Workplace and Gender Relations Survey of Active Duty Personnel (WGRA). Separately, the Coast Guard requested that we expand the 2014 study to include an assessment of its active and reserve force. This report provides initial top-line active-duty Coast Guard estimates from the resulting RAND Military Workplace Study, which invited close to 560,000 service members to participate in a survey fielded in August and September of 2014"--Website
    Note: Includes bibliographical references (pages 23, 25-26) , Prepared for the DoD Sexual Assault Prevention and Response Office
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  • 13
    ISBN: 9780833084033 , 0833086022 , 0833084038 , 9780833086020
    Language: English
    Pages: 1 Online-Ressource (23 pages)
    Parallel Title: Print version Silberglitt, R.S. (Richard S.) Soldier-portable battery supply
    Keywords: United States Procurement ; United States ; Business logistics ; Lithium cells ; Battery industry ; Business logistics ; Lithium cells ; Battery industry ; Battery industry ; Business logistics ; United States ; Lithium cells ; TECHNOLOGY & ENGINEERING ; Military Science ; Armed Forces ; Procurement ; Electronic books
    Abstract: Batteries are a ubiquitous presence in equipment carried by soldiers and critical to the performance of electronic devices such as radios, computers, night-vision goggles, and laser range finders. These batteries are supplied by a variety of firms, and mostly assembled from cells that are acquired through a supply chain that is driven by commercial applications to mobile phones, laptop computers, tablets, and other electronic devices, and is predominately based in Asia. RAND found that government researchers and program managers and representatives of military battery suppliers have concerns associated with this foreign-dependent supply chain. The report discusses alternative policy options to address these concerns, without evaluating the benefits versus costs of these policy options
    Note: "RAND Corporation , "RR-500-OSD"--Page 4 of cover , "This study was ... conducted within the Acquisition and Technology Policy Center of the RAND National Defense Research Institute"--Back cover , Caption title , Includes bibliographical references (pages 20-22)
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  • 14
    ISBN: 9780833083906 , 0833086472 , 0833083902 , 9780833086471
    Language: English
    Pages: 1 Online-Ressource (xvii, 66 pages)
    Parallel Title: Print version Rostker, Bernard Recruiting older youths
    Keywords: United States Recruiting, enlistment, etc ; United States ; Military Administration ; Military & Naval Science ; Law, Politics & Government ; United States ; Recruiting and enlistment ; BUSINESS & ECONOMICS ; Human Resources & Personnel Management ; Electronic book
    Abstract: More than half of all U.S. Army recruits are choosing to join later in life instead of immediately after high school graduation. Older recruits tend to reenlist and receive promotions at greater rates than their younger peers. Among those surveyed, recruits who enlisted later were more concerned about the domestic job market and less concerned about external factors, such as opposition from family and friends. Since the advent of the all-volunteer force, little attention has been paid to high school graduates who do not enlist immediately after graduation, primarily those who seek employment in the private sector of the economy. However, over time, this group has made up a significant and increasing portion of total enlistments. However, since 2005, the majority of the Army's recruits has not joined directly out of high school but has instead made the decision to join at a later time. Why these recruits initially chose not to join when they had the opportunity after graduating from high school and why they changed their minds several years later and enlisted are the subjects of this report. Given the importance of older recruits to the Army, the authors examine what is known about these recruits, their performance during military service, and why they came to join the Army after first choosing another postsecondary path. The results of a survey of 5,000 Army recruits designed to answer this question are presented. Finally, the implications of the survey results are discussed, along with suggestions of ways to gain additional insights by tracking this survey cohort through their Army careers
    Abstract: More than half of all U.S. Army recruits are choosing to join later in life instead of immediately after high school graduation. Older recruits tend to reenlist and receive promotions at greater rates than their younger peers. Among those surveyed, recruits who enlisted later were more concerned about the domestic job market and less concerned about external factors, such as opposition from family and friends. Since the advent of the all-volunteer force, little attention has been paid to high school graduates who do not enlist immediately after graduation, primarily those who seek employment in the private sector of the economy. However, over time, this group has made up a significant and increasing portion of total enlistments. However, since 2005, the majority of the Army's recruits has not joined directly out of high school but has instead made the decision to join at a later time. Why these recruits initially chose not to join when they had the opportunity after graduating from high school and why they changed their minds several years later and enlisted are the subjects of this report. Given the importance of older recruits to the Army, the authors examine what is known about these recruits, their performance during military service, and why they came to join the Army after first choosing another postsecondary path. The results of a survey of 5,000 Army recruits designed to answer this question are presented. Finally, the implications of the survey results are discussed, along with suggestions of ways to gain additional insights by tracking this survey cohort through their Army careers
    Note: "National Defense Research Institute , "RR-247-OSD"--Page 4 of cover , "Prepared for the Office of the Secretary of Defense , Includes bibliographical references (pages 65-66)
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  • 15
    ISBN: 9780833082305 , 0833082078 , 0833082302 , 9780833082077
    Language: English
    Pages: 1 Online-Ressource (xix, 51 pages)
    Parallel Title: Print version Moore, Nancy Y., 1947- Small business and strategic sourcing
    Keywords: United States Procurement ; United States ; Small business ; Strategic planning ; Government contractors ; Government purchasing ; Defense contracts ; Small business ; Strategic planning ; Government contractors ; Government purchasing ; Defense contracts ; Small business ; Strategic planning ; United States ; BUSINESS & ECONOMICS ; Outsourcing ; Armed Forces ; Procurement ; Defense contracts ; United States ; Government contractors ; Government purchasing ; Electronic books
    Abstract: The Department of Defense (DoD) may face challenges as it attempts to maintain its goal of spending about 23 percent of its prime-contract dollars for goods and services with small businesses and at the same time apply strategic-sourcing practices to reduce total costs and improve performance in ways that will not conflict with small-business goals while making DoD purchasing more effective and efficient. Strategic sourcing practices, for example, recommend consolidation of the supply base to reduce total costs, which can lead to fewer, larger, longer-term contracts with fewer and, often, larger suppliers
    Abstract: The Department of Defense (DoD) may face challenges as it attempts to maintain its goal of spending about 23 percent of its prime-contract dollars for goods and services with small businesses and at the same time apply strategic-sourcing practices to reduce total costs and improve performance in ways that will not conflict with small-business goals while making DoD purchasing more effective and efficient. Strategic sourcing practices, for example, recommend consolidation of the supply base to reduce total costs, which can lead to fewer, larger, longer-term contracts with fewer and, often, larger suppliers
    Note: "RAND National Defense Research Institute , "Prepared for the Office of the Secretary of Defense , "This research was conducted within the Acquisition and Technology Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 47-51)
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  • 16
    ISBN: 9780833083708 , 0833083708
    Language: English
    Pages: 1 Online-Ressource (145 pages)
    DDC: 344.7301/25763
    Keywords: United States ; United States ; Soldiers Employment ; Employee retention ; Soldiers ; Employee retention ; Uniformed Services Employment and Reemployment Rights Act of 1994 (United States) ; Employee retention ; Soldiers ; Employment ; United States ; United States National Guard ; Employment ; United States Armed Forces ; Reserves ; Employment ; United States ; United States ; Electronic books
    Abstract: Employer Support of the Guard and Reserve (ESGR), a U.S. Department of Defense office (DoD), asked the RAND Corporation to study the implications that using the Reserve Components (RCs) as an operational force can have for employers in view of employment rights protections for RC members. Specifically, ESGR wanted to know whether changes are needed to the Uniformed Services Employment and Reemployment Rights Act (USERRA), 1994 legislation designed to prevent hiring discrimination and bolster job protection for members of the armed forces, including those of the RCs; ESGR support programs; or RC activation and deployment policies, given the increased mobilization of the National Guard and Reserve and the continuing need to balance the rights, duties, and obligations of employers, RC members, and RC members⁰́₉ families. The study involved the review and analysis of existing research and data related to USERRA and the effects on employers of employee absences more generally, an analysis of the 2011 DoD National Survey of Employers, focus groups with employers conducted in 2012, interviews with RC chiefs conducted in 2011, and a legal and legislative history review of USERRA. This report describes key findings from the analysis
    Abstract: Employer Support of the Guard and Reserve (ESGR), a U.S. Department of Defense office (DoD), asked the RAND Corporation to study the implications that using the Reserve Components (RCs) as an operational force can have for employers in view of employment rights protections for RC members. Specifically, ESGR wanted to know whether changes are needed to the Uniformed Services Employment and Reemployment Rights Act (USERRA), 1994 legislation designed to prevent hiring discrimination and bolster job protection for members of the armed forces, including those of the RCs; ESGR support programs; or RC activation and deployment policies, given the increased mobilization of the National Guard and Reserve and the continuing need to balance the rights, duties, and obligations of employers, RC members, and RC members⁰́₉ families. The study involved the review and analysis of existing research and data related to USERRA and the effects on employers of employee absences more generally, an analysis of the 2011 DoD National Survey of Employers, focus groups with employers conducted in 2012, interviews with RC chiefs conducted in 2011, and a legal and legislative history review of USERRA. This report describes key findings from the analysis
    Note: "RAND National Security Research Division , "The research was conducted within the Forces and Resources Policy Center of the RAND National Defense Research Institute"--Page [ii] , Includes bibliographical references , Title from title screen (viewed August 23, 2013)
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  • 17
    ISBN: 9780833080981 , 0833084607 , 0833080989 , 9780833084606
    Language: English
    Pages: 1 Online-Ressource (57 pages)
    Parallel Title: Erscheint auch als Paul, Christopher, 1971- RAND security cooperation prioritization and propensity matching tool
    Keywords: Security, International ; Decision making Data processing ; Military assistance, American Planning ; National security International cooperation ; Security, International ; Decision making ; Military assistance, American ; National security ; Security, International ; United States ; Law, Politics & Government ; International Relations ; Military policy ; POLITICAL SCIENCE ; Security (National & International) ; Decision making ; Data processing ; Diplomatic relations ; National security ; International cooperation ; United States Foreign relations 1989- ; United States Military policy ; United States ; United States ; Electronic books
    Abstract: Security cooperation is the umbrella term used to describe a wide range of programs and activities with such goals as building relationships between the United States and partner countries, developing these countries' security capabilities, and facilitating contingency and peacetime access by U.S. forces. With increased pressure on defense spending, the scope and budget for these activities are likely to decrease. Therefore, it will be important for the U.S. Department of Defense to scrutinize and, perhaps, reevaluate current and proposed security cooperation efforts, ensuring that expected benefits align with costs and corresponding policy priorities. Recent RAND research identified practices and contextual factors associated with greater or lesser degrees of success in security cooperation, using 29 historical case studies of U.S. efforts to build partner capacity since the end of the Cold War. The RAND Security Cooperation Prioritization and Propensity Matching Tool applies these findings and results from other existing research to all current and potential security cooperation partners. This customizable diagnostic tool, built in Microsoft Excel®, will help planners preliminarily identify mismatches between the importance of a country to U.S. interests, funding for initiatives, and the propensity for successful U.S. security cooperation with a given country. For each of the world's 195 countries, the tool produces an overall security cooperation propensity score. Planners can then compare these scores with available funding and security cooperation priorities. The tool has the virtues of being systematic, being based on global data, and not relying on subjective assessments. Strategic thinking and nuanced understanding of individual countries remain important, but the tool is useful in helping to identify which countries to scrutinize
    Abstract: Security cooperation is the umbrella term used to describe a wide range of programs and activities with such goals as building relationships between the United States and partner countries, developing these countries' security capabilities, and facilitating contingency and peacetime access by U.S. forces. With increased pressure on defense spending, the scope and budget for these activities are likely to decrease. Therefore, it will be important for the U.S. Department of Defense to scrutinize and, perhaps, reevaluate current and proposed security cooperation efforts, ensuring that expected benefits align with costs and corresponding policy priorities. Recent RAND research identified practices and contextual factors associated with greater or lesser degrees of success in security cooperation, using 29 historical case studies of U.S. efforts to build partner capacity since the end of the Cold War. The RAND Security Cooperation Prioritization and Propensity Matching Tool applies these findings and results from other existing research to all current and potential security cooperation partners. This customizable diagnostic tool, built in Microsoft Excel®, will help planners preliminarily identify mismatches between the importance of a country to U.S. interests, funding for initiatives, and the propensity for successful U.S. security cooperation with a given country. For each of the world's 195 countries, the tool produces an overall security cooperation propensity score. Planners can then compare these scores with available funding and security cooperation priorities. The tool has the virtues of being systematic, being based on global data, and not relying on subjective assessments. Strategic thinking and nuanced understanding of individual countries remain important, but the tool is useful in helping to identify which countries to scrutinize
    Note: "RAND National Defense Research Institute , "This research was ... conducted within the International Security and Defense Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 51-57)
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  • 18
    ISBN: 9780833080721 , 0833085301 , 0833080725 , 9780833085306
    Language: English
    Pages: 1 Online-Ressource (ix, 177 pages)
    Parallel Title: Print version Acosta, Joie D RAND suicide prevention program evaluation toolkit
    Keywords: Suicide Prevention ; Evaluation ; Suicidal behavior Treatment ; Suicide ; Suicidal behavior ; Program Evaluation methods ; Suicide prevention & control ; United States ; Psychiatry ; Health & Biological Sciences ; PSYCHOLOGY ; Suicide ; Psychiatric Disorders, Individual ; Suicidal behavior ; Treatment ; United States ; Electronic book
    Abstract: Evaluating suicide prevention programs can be challenging because suicide is a rare event, data on suicides often lag by several years, and programs tend to have multiple components, making it difficult to discern which characteristics contributed to a given outcome. The RAND Suicide Prevention Program Evaluation Toolkit was designed to help program staff overcome these common challenges to evaluating and planning improvements to their programs. It begins by walking users through the process of developing a program logic model that ties program activities to intermediate outcomes, helping staff better understand the drivers of any changes in long-term outcomes, such as suicide rates. It then offers information about the latest evaluation research, helps users design an evaluation that is appropriate for their program type and available resources and expertise, supports the selection of measures for new evaluations and to augment or enhance ongoing evaluations, and offers basic guidance on how to analyze and use evaluation data for program improvement. Through checklists, worksheets, and templates, the toolkit takes users step by step through the process of identifying whether their programs produce beneficial effects, ultimately informing the responsible allocation of scarce resources. The toolkit⁰́₉s design and content are the result of a rigorous, systematic review of the program evaluation literature to identify evaluation approaches, measures, and tools used elsewhere and will be particularly useful to coordinators and directors of suicide prevention programs in the U.S. Department of Defense, Veterans Health Administration, community-based settings, and state and local health departments. A companion report, Development and Pilot Test of the RAND Suicide Prevention Program Evaluation Toolkit, offers additional background on the toolkit⁰́₉s design and refinement
    Abstract: Evaluating suicide prevention programs can be challenging because suicide is a rare event, data on suicides often lag by several years, and programs tend to have multiple components, making it difficult to discern which characteristics contributed to a given outcome. The RAND Suicide Prevention Program Evaluation Toolkit was designed to help program staff overcome these common challenges to evaluating and planning improvements to their programs. It begins by walking users through the process of developing a program logic model that ties program activities to intermediate outcomes, helping staff better understand the drivers of any changes in long-term outcomes, such as suicide rates. It then offers information about the latest evaluation research, helps users design an evaluation that is appropriate for their program type and available resources and expertise, supports the selection of measures for new evaluations and to augment or enhance ongoing evaluations, and offers basic guidance on how to analyze and use evaluation data for program improvement. Through checklists, worksheets, and templates, the toolkit takes users step by step through the process of identifying whether their programs produce beneficial effects, ultimately informing the responsible allocation of scarce resources. The toolkit⁰́₉s design and content are the result of a rigorous, systematic review of the program evaluation literature to identify evaluation approaches, measures, and tools used elsewhere and will be particularly useful to coordinators and directors of suicide prevention programs in the U.S. Department of Defense, Veterans Health Administration, community-based settings, and state and local health departments. A companion report, Development and Pilot Test of the RAND Suicide Prevention Program Evaluation Toolkit, offers additional background on the toolkit⁰́₉s design and refinement
    Note: "TL-111-OSD"--Page 4 of cover , "RAND National Defense Research Institute , "This research was ... conducted within the Forces and Resources Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 163-177)
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  • 19
    ISBN: 9780833082053 , 0833083791 , 0833082051 , 9780833083791
    Language: English
    Pages: 1 Online-Ressource (xxx, 115 pages)
    Parallel Title: Print version Arena, Mark V Management perspectives pertaining to root cause analyses of Nunn-McCurdy breaches Vol. 4
    Keywords: United States Procurement ; Costs ; United States ; Defense contracts ; Defense contracts ; Law, Politics & Government ; United States ; Armed Forces ; Weapons systems ; Costs ; United States ; Armies ; Military & Naval Science ; POLITICAL SCIENCE ; Political Freedom ; Armed Forces ; Procurement ; Costs ; Defense contracts ; United States Armed Forces ; Equipment ; Costs ; United States Armed Forces ; Weapons systems ; Costs ; United States ; United States ; Electronic books
    Abstract: Concern with cost overruns in major defense acquisition programs led Congress to direct investigation of the root causes of overruns in programs that have breached Nunn-McCurdy thresholds. The authors calculate program manager tenure to determine whether tenures have lengthened since policy guidance was issued in 2005 and 2007. They also address the question of whether existing decentralized systems used to track the cost growth and performance of acquisition category II programs are sufficient or whether additional centralized guidance and control from the Office of the Secretary of Defense are warranted. A third question deals with the management of cost and schedule risk and whether the identification of key assumptions, which the authors call framing assumptions, could be a useful risk management tool
    Abstract: Concern with cost overruns in major defense acquisition programs led Congress to direct investigation of the root causes of overruns in programs that have breached Nunn-McCurdy thresholds. The authors calculate program manager tenure to determine whether tenures have lengthened since policy guidance was issued in 2005 and 2007. They also address the question of whether existing decentralized systems used to track the cost growth and performance of acquisition category II programs are sufficient or whether additional centralized guidance and control from the Office of the Secretary of Defense are warranted. A third question deals with the management of cost and schedule risk and whether the identification of key assumptions, which the authors call framing assumptions, could be a useful risk management tool
    Note: "RAND National Defense Research Institute , Includes bibliographical references (pages 109-115)
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  • 20
    ISBN: 9780833080608 , 0833084801 , 0833080601 , 9780833084804
    Language: English
    Pages: 1 Online-Ressource (44 pages)
    Keywords: United States Appropriations and expenditures ; United States Procurement ; Costs ; Evaluation ; Methodology ; United States ; United States ; Weapons systems Costs ; Forecasting ; Systems integration Risk assessment ; Methodology ; Weapons systems ; Systems integration ; TECHNOLOGY & ENGINEERING ; Military Science ; United States ; United States ; Expenditures, Public ; United States Armed Forces ; Weapons systems ; Costs ; Evaluation ; Methodology ; United States ; Electronic books
    Abstract: Implementing risk management principles to manage large defense acquisition programs is a priority for the U.S. defense acquisition community. To assist those decisionmakers responsible for identifying the risk associated with major weapons programs, RAND researchers developed a methodology and accompanying Excel, information-based risk tool (the ⁰́Assessor Tool⁰́₊). The Assessor Tool offers an Office of the Secretary of Defense (OSD)-level approach to the evaluation and measurement of system integration risk. That is, it is meant for assessors, such as OSD personnel, who may not be especially familiar with the specific program under evaluation but still may need to make judgments about the program⁰́₉s risk. It is based on a tractable and comprehensive set of questions that can help evaluate integration risk at each point in the acquisition process. More specifically, the tool enables users to see how well integration risk is being managed by providing a standards-based valuation of integration issues that can lead to cost growth, schedule growth, and program performance. The users⁰́₉ manual for the Assessor Tool is available in a companion document, An Excel Tool to Assess Acquisition Program Risk (by Lauren A. Fleishman-Mayer, Mark V. Arena, and Michael E. McMahon, TL-113-OSD, 2013). The Assessor Tool and its methodology may also be generalizable to an entire set of information-based risk assessment applications. Overall, the methodology and tool have many strengths, including being based on well-grounded theories, allowing for reproducibility and traceability, and the extensive flexibility to be used to evaluate risk for many different types of programs. To provide a benchmarking and validation of the risk scores calculated by the tool, future work could include the tool⁰́₉s validation by tracking its output against a program⁰́₉s performance
    Abstract: Implementing risk management principles to manage large defense acquisition programs is a priority for the U.S. defense acquisition community. To assist those decisionmakers responsible for identifying the risk associated with major weapons programs, RAND researchers developed a methodology and accompanying Excel, information-based risk tool (the ⁰́Assessor Tool⁰́₊). The Assessor Tool offers an Office of the Secretary of Defense (OSD)-level approach to the evaluation and measurement of system integration risk. That is, it is meant for assessors, such as OSD personnel, who may not be especially familiar with the specific program under evaluation but still may need to make judgments about the program⁰́₉s risk. It is based on a tractable and comprehensive set of questions that can help evaluate integration risk at each point in the acquisition process. More specifically, the tool enables users to see how well integration risk is being managed by providing a standards-based valuation of integration issues that can lead to cost growth, schedule growth, and program performance. The users⁰́₉ manual for the Assessor Tool is available in a companion document, An Excel Tool to Assess Acquisition Program Risk (by Lauren A. Fleishman-Mayer, Mark V. Arena, and Michael E. McMahon, TL-113-OSD, 2013). The Assessor Tool and its methodology may also be generalizable to an entire set of information-based risk assessment applications. Overall, the methodology and tool have many strengths, including being based on well-grounded theories, allowing for reproducibility and traceability, and the extensive flexibility to be used to evaluate risk for many different types of programs. To provide a benchmarking and validation of the risk scores calculated by the tool, future work could include the tool⁰́₉s validation by tracking its output against a program⁰́₉s performance
    Note: "This research was conducted within the Acquisition and Technology Policy Center of the RAND National Defense Research Institute"--Preface , "RAND National Security Research Division , Includes bibliographical references (pages 25-26) , Title from title screen (viewed on October 24, 2013)
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  • 21
    ISBN: 9780833082138 , 0833086030 , 0833082132 , 9780833086037
    Language: English
    Pages: 1 Online-Ressource (viii, 81 pages)
    Parallel Title: Online version Webb, Timothy, 1936- Venture capital and strategic investment for developing government mission capabilities
    Parallel Title: Print version Webb, Timothy, 1936- Venture capital and strategic investment for developing government mission capabilities
    Keywords: Technology and state ; Venture capital Government policy ; Incentives in industry Government policy ; Technological innovations Government policy ; Technology and state ; Venture capital ; Incentives in industry ; Technological innovations ; United States ; Technological innovations ; Government policy ; Technology and state ; Venture capital ; Government policy ; Business & Economics ; Economic History ; BUSINESS & ECONOMICS ; Econometrics ; Incentives in industry ; Government policy ; Electronic books
    Abstract: A wide range of military capability improvement efforts have benefited from development and procurement methods that accommodate urgent operational needs. Changes in the threat environment suggest a need for a fresh examination of the adequacy and suitability of acquisition methods for the coming decade. This report examines one class of acquisition method, known as government venture capital (GVC), or government strategic investment (GSI). The research extracts general observations from previous cases and from a partial economic model of the GSI type of initiative. Taken together, these analyses will help government acquisition managers to judge more thoroughly the suitability of strategic investment methods for motivating future government mission-oriented innovation by private firms. The report does not explicitly compare GSIs and alternatives for their efficacy in advancing government mission objectives. If it had, it is likely that the main advantage of GSI would be improved access to information about alternative approaches available in the commercial market, resulting from the close relationships the GSI structure engenders between government and business
    Abstract: A wide range of military capability improvement efforts have benefited from development and procurement methods that accommodate urgent operational needs. Changes in the threat environment suggest a need for a fresh examination of the adequacy and suitability of acquisition methods for the coming decade. This report examines one class of acquisition method, known as government venture capital (GVC), or government strategic investment (GSI). The research extracts general observations from previous cases and from a partial economic model of the GSI type of initiative. Taken together, these analyses will help government acquisition managers to judge more thoroughly the suitability of strategic investment methods for motivating future government mission-oriented innovation by private firms. The report does not explicitly compare GSIs and alternatives for their efficacy in advancing government mission objectives. If it had, it is likely that the main advantage of GSI would be improved access to information about alternative approaches available in the commercial market, resulting from the close relationships the GSI structure engenders between government and business
    Note: "RAND National Defense Research Institute , "This research was ... conducted within the Acquisition and Technology Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 79-81)
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  • 22
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
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  • 23
    ISBN: 9780833053268 , 0833083538 , 0833053264 , 9780833083531
    Language: English
    Pages: 1 Online-Ressource (xvii, 58 pages)
    Parallel Title: Print version Assessing the impact of requiring justification and approval review for sole source 8(a) Native American contracts in excess of $20 million
    Keywords: Federal aid to small business ; Indians of North America Legal status, laws, etc ; Indian business enterprises Law and legislation ; Public contracts Evaluation ; Minority business enterprises Law and legislation ; Federal aid to small business ; Indians of North America ; Indian business enterprises ; Public contracts ; Minority business enterprises ; Law, Politics & Government ; Law - U.S. - General ; United States ; Federal aid to small business ; Indian business enterprises ; Law and legislation ; Indians of North America ; Legal status, laws, etc ; Minority business enterprises ; Law and legislation ; Public contracts ; Evaluation ; BUSINESS & ECONOMICS ; Economics ; General ; Law - U.S ; Electronic books
    Abstract: Introduction -- 8(a) policies and Native American companies -- Quantitative analysis of recent contracts for native groups -- Findings from qualitative analyses -- Findings and recommendations -- Appendix A. Public Law 111-84, Section 811: Justification and Approval of Sole-Source Contracts -- Appendix B. Congressional Request for a Study of the Effects of J & A Provisions -- Appendix C. Selected Dates in the Evolution of Small Business Policy -- Appendix D. Variation in 8(a) Requirements, by Type of Business -- Appendix E. Provision and Incentives for DoD to Outsource Directly to Native American-Owned Firms -- Appendix F. Numbers of Contracts, by Year -- Appendix G. Interview Protocol
    Abstract: Introduction -- 8(a) policies and Native American companies -- Quantitative analysis of recent contracts for native groups -- Findings from qualitative analyses -- Findings and recommendations -- Appendix A. Public Law 111-84, Section 811: Justification and Approval of Sole-Source Contracts -- Appendix B. Congressional Request for a Study of the Effects of J & A Provisions -- Appendix C. Selected Dates in the Evolution of Small Business Policy -- Appendix D. Variation in 8(a) Requirements, by Type of Business -- Appendix E. Provision and Incentives for DoD to Outsource Directly to Native American-Owned Firms -- Appendix F. Numbers of Contracts, by Year -- Appendix G. Interview Protocol
    Note: Includes bibliographical references (pages 55-58)
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  • 24
    ISBN: 9780833078506 , 0833083155 , 083307850X , 9780833083159
    Language: English
    Pages: 1 Online-Ressource (xxiv, 101 pages)
    Parallel Title: Available in another form
    Parallel Title: Available in another form
    Keywords: Security Assistance Program ; Military assistance, American ; Security Assistance Program ; Military assistance, American ; Military & Naval Science ; Armies ; Law, Politics & Government ; Military assistance, American ; Security Assistance Program ; POLITICAL SCIENCE ; Security (National & International) ; United States ; Military relations ; United States Military relations ; United States ; Electronic books
    Abstract: The United States has a long history of helping other nations develop and improve their military and other security forces. However, changing economic realities and the ongoing reductions in overall defense spending related to the end of more than a decade of war will affect the funding available for these initiatives. How can the U.S. Department of Defense increase the effectiveness of its efforts to build partner capacity while also increasing the efficiency of those efforts? And what can the history of U.S. efforts to build partner capacity reveal about which approaches are likely to be more or less effective under different circumstances? To tackle these complex questions and form a base of evidence to inform policy discussions and investment decisions, a RAND study collected and compared 20 years of data on 29 historical case studies of U.S. involvement in building partner capacity. In the process, it tested a series of validating factors and hypotheses (many of which are rooted in "common knowledge") to determine how they stand up to real-world case examples of partner capacity building. The results reveal nuances in outcomes and context, pointing to solutions and recommendations to increase the effectiveness of current and future U.S. initiatives to forge better relationships, improve the security and stability of partner countries, and meet U.S. policy and security objectives worldwide
    Abstract: The United States has a long history of helping other nations develop and improve their military and other security forces. However, changing economic realities and the ongoing reductions in overall defense spending related to the end of more than a decade of war will affect the funding available for these initiatives. How can the U.S. Department of Defense increase the effectiveness of its efforts to build partner capacity while also increasing the efficiency of those efforts? And what can the history of U.S. efforts to build partner capacity reveal about which approaches are likely to be more or less effective under different circumstances? To tackle these complex questions and form a base of evidence to inform policy discussions and investment decisions, a RAND study collected and compared 20 years of data on 29 historical case studies of U.S. involvement in building partner capacity. In the process, it tested a series of validating factors and hypotheses (many of which are rooted in "common knowledge") to determine how they stand up to real-world case examples of partner capacity building. The results reveal nuances in outcomes and context, pointing to solutions and recommendations to increase the effectiveness of current and future U.S. initiatives to forge better relationships, improve the security and stability of partner countries, and meet U.S. policy and security objectives worldwide
    Note: "RAND National Defense Research Institute , "This research was ... conducted within the International Security and Defense Policy Center of the RAND National Defense Research Institute"--Preface , Includes bibliographical references (pages 99-101)
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  • 25
    Online Resource
    Online Resource
    Santa Monica, CA : Rand Corporation
    ISBN: 9780833076199 , 0833084577 , 0833080741 , 0833076191 , 9780833080745 , 9780833084576
    Language: English
    Pages: 1 Online-Ressource (xxvi, 120 pages)
    Series Statement: RAND Corporation technical report series TR-1253-OSD
    Parallel Title: Print version Allocating Marine Expeditionary Unit equipment and personnel to minimize shortfalls
    Keywords: United States Equipment ; United States ; United States ; TECHNOLOGY & ENGINEERING ; Military Science ; Armed Forces ; Equipment and supplies ; Electronic books
    Abstract: For various reasons, including the commander's priorities and expected mission requirements, U.S. Marine Corps amphibious lift requirements, that is, the space needed on ships to transport equipment for a given mission, may exceed the U.S. Navy's lift capacity. Thus, Marine Expeditionary Units (MEUs) afloat generally do not have all their support personnel and equipment on board. What is the impact of this shortfall on a MEU's ability to complete the tasks associated with its mission, especially when the mission includes reconstruction and stabilization operations? Close examination reveals that, in general, MEUs do not fail as a result of these equipment shortfalls; Marine Corps commanders are able to make use of the equipment they have in innovative and creative ways to accomplish the tasks at hand. However, equipment shortfalls do force shortcuts and sometimes sacrifice the quality and speed of task completion. This report describes the development of an automated tool for allocating both equipment and personnel to complete the tasks associated with 15 MEU missions, highlighting the associated equipment implications
    Abstract: For various reasons, including the commander's priorities and expected mission requirements, U.S. Marine Corps amphibious lift requirements, that is, the space needed on ships to transport equipment for a given mission, may exceed the U.S. Navy's lift capacity. Thus, Marine Expeditionary Units (MEUs) afloat generally do not have all their support personnel and equipment on board. What is the impact of this shortfall on a MEU's ability to complete the tasks associated with its mission, especially when the mission includes reconstruction and stabilization operations? Close examination reveals that, in general, MEUs do not fail as a result of these equipment shortfalls; Marine Corps commanders are able to make use of the equipment they have in innovative and creative ways to accomplish the tasks at hand. However, equipment shortfalls do force shortcuts and sometimes sacrifice the quality and speed of task completion. This report describes the development of an automated tool for allocating both equipment and personnel to complete the tasks associated with 15 MEU missions, highlighting the associated equipment implications
    Note: "Prepared for the Office of the Secretary of Defense , "RAND National Defense Research Institute , Includes bibliographical references (pages 119-120)
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  • 26
    Online Resource
    Online Resource
    Santa Monica, CA : RAND
    ISBN: 9780833059697 , 0833079662 , 0833059696 , 9780833079664
    Language: English
    Pages: 1 Online-Ressource (xviii, 126 pages)
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version Extent of restrictions on the service of active-component military women
    DDC: 355.3082/0973
    Keywords: Military Administration ; United States ; Military & Naval Science ; Law, Politics & Government ; Armed Forces ; Occupational specialties ; Armed Forces ; Personnel management ; Armed Forces ; Women ; United States Armed Forces ; Women ; United States Armed Forces ; Occupational specialties ; United States Armed Forces ; Personnel management ; United States ; United States ; United States ; Electronic books
    Abstract: Despite a historical increase in the role of women in the U.S. military, including in operations in Iraq and Afghanistan, gender-based policies continue to affect the positions they can fill. The National Defense Authorization Act for Fiscal Year 2011 mandated a review of laws, policies, and regulations that may restrict the service of military women to determine whether changes are needed to ensure equitable opportunity to compete and excel in the armed forces; in response, the U.S. Department of Defense established the Women in the Services Review. To support this effort, RAND researchers analyzed service data to describe and quantify the military occupations that are closed to women, as well as occupations that are open but have some positions that are closed to women. The study also examined a few of the open occupations in greater depth to further characterize the nature of the restrictions and to illuminate the potential career implications of assignment policies. Most positions that are closed to women are located in Army and Marine Corps units and occupations that have a primary mission of engaging in direct ground combat
    Abstract: Despite a historical increase in the role of women in the U.S. military, including in operations in Iraq and Afghanistan, gender-based policies continue to affect the positions they can fill. The National Defense Authorization Act for Fiscal Year 2011 mandated a review of laws, policies, and regulations that may restrict the service of military women to determine whether changes are needed to ensure equitable opportunity to compete and excel in the armed forces; in response, the U.S. Department of Defense established the Women in the Services Review. To support this effort, RAND researchers analyzed service data to describe and quantify the military occupations that are closed to women, as well as occupations that are open but have some positions that are closed to women. The study also examined a few of the open occupations in greater depth to further characterize the nature of the restrictions and to illuminate the potential career implications of assignment policies. Most positions that are closed to women are located in Army and Marine Corps units and occupations that have a primary mission of engaging in direct ground combat
    Note: Includes bibliographical references (pages 121-126) , English
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  • 27
    ISBN: 9780833077943 , 0833077945 , 9780833077967 , 0833077961 , 9780833076687 , 083307668X
    Language: English
    Pages: 1 Online-Ressource (xv, 36 pages)
    Series Statement: Technical report TR-1281-OSD
    Parallel Title: Erscheint auch als Miller, Amalia R. (Amalia Rebecca), 1976-; Analysis of financial support to the surviving spouses and children of casualties in the Iraq and Afghanistan Wars.
    Parallel Title: Print version Miller, Amalia R. (Amalia Rebecca), 1976- Analysis of financial support to the surviving spouses and children of casualties in the Iraq and Afghanistan Wars
    Keywords: Military spouses Salaries, etc. ; Research ; United States. ; Survivors' benefits Research ; United States. ; Iraq War, 2003-2011 Casualties ; Research ; United States. ; Afghan War, 2001- Casualties ; Research ; United States. ; Iraq War, 2003-2011 Casualties ; Research ; Afghan War, 2001- Casualties ; Research ; Military spouses Salaries, etc ; Research ; Survivors' benefits Research ; Iraq War, 2003-2011 ; Afghan War, 2001- ; Military spouses ; Survivors' benefits ; Military & Naval Science ; Law, Politics & Government ; Military Administration ; HISTORY ; Military ; General ; Iraq ; United States ; BUSINESS & ECONOMICS ; Human Resources & Personnel Management ; Afghan War (2001- ) ; HISTORY ; Middle East ; General ; Iraq War (2003-2011) ; Electronic books
    Abstract: This study examines how the deaths of service members during the wars in Iraq and Afghanistan have affected the subsequent labor market earnings of their surviving spouses and the extent to which survivor benefits provided by the Department of Defense, the Department of Veterans Affairs, and the Social Security Administration compensate for lost household earnings. It also assesses the extent to which payments that surviving spouses and children receive compensate for earnings losses attributable to combat deaths. The labor market earnings of households experiencing a combat death in the years following deployment are compared with those of deployed but uninjured service-member households. Because the risk of combat death is likely to be correlated with characteristics of service members that could themselves affect household labor market outcomes (e.g., pay grade, military occupation, risk-taking behavior), the study controlled for a rich array of individual-level characteristics, including labor market outcomes for both service members and spouses prior to deployment. This approach includes potentially unobserved factors that are unique to specific households and fixed over time and increases the likelihood that the results capture the causal effect of combat death on household earnings.
    Abstract: Introduction -- Data used in the study -- Empirical model -- Results -- Discussion -- Conclusions
    Note: "Prepared for the Office of the Secretary of Defense , "National Defense Research Institute , Includes bibliographical references (pages 35-36)
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  • 28
    ISBN: 9780833059369 , 0833079654 , 083305936X , 9780833079657
    Language: English
    Pages: 1 Online-Ressource (xviii, 65 pages)
    Series Statement: Rand Corporation monograph series MG-1157-OSD
    Parallel Title: Print version Hosek, Susan D Healthcare coverage and disability evaluation for reserve component personnel
    Keywords: United States ; Health insurance Research ; Disability insurance Research ; Health insurance ; Disability insurance ; Insurance, Health ; Military Personnel ; Disability Evaluation ; Insurance, Disability ; Managed Care Programs ; Law, Politics & Government ; United States ; TECHNOLOGY & ENGINEERING ; Military Science ; Health insurance ; Research ; Military Administration ; Military & Naval Science ; United States Armed Forces ; Reserves ; Medical care ; Research ; United States Armed Forces ; Reserves ; Pay, allowances, etc ; Research ; United States ; United States ; United States ; Electronic books
    Abstract: Because Reserve Component (RC) members have been increasingly used in an operational capacity, among the policy issues being addressed by the 11th Quadrennial Review of Military Compensation (QRMC) is compensation and benefits for the National Guard and Reserve. As part of the review, RAND was asked to analyze healthcare coverage and disability benefits for RC members, including participation in the TRICARE Reserve Select (TRS) program, the potential effects of national health reform on coverage rates, and disability evaluation outcomes for RC members. This report summarizes the results of RAND's analysis. The author finds that 30 percent of RC members lack health insurance to cover care for non-service-related conditions. The TRS program offers the option of purchasing health insurance through the military on terms that are superior to typical employer benefits. Although program participation has increased, it remains low and TRS does not appear to be effectively targeting those most likely to be uninsured. TRS premiums are also lower than the premiums for the new options that will be available under health reform and the same as the penalty for not being insured. So health reform is likely to increase TRS enrollment. Finally, previously deployed RC members are referred to the Disability Evaluation System at a much lower rate than Active Component (AC) members, even for deployment-related conditions, but those who are referred receive dispositions (and thus benefits) similar to those for AC members. These findings suggest that the Department of Defense may want to consider ways to better coordinate TRS with other insurance options that will be available to RC members and that the identification of RC members who experience health consequences from deployment leading to disability merits further investigation
    Abstract: Because Reserve Component (RC) members have been increasingly used in an operational capacity, among the policy issues being addressed by the 11th Quadrennial Review of Military Compensation (QRMC) is compensation and benefits for the National Guard and Reserve. As part of the review, RAND was asked to analyze healthcare coverage and disability benefits for RC members, including participation in the TRICARE Reserve Select (TRS) program, the potential effects of national health reform on coverage rates, and disability evaluation outcomes for RC members. This report summarizes the results of RAND's analysis. The author finds that 30 percent of RC members lack health insurance to cover care for non-service-related conditions. The TRS program offers the option of purchasing health insurance through the military on terms that are superior to typical employer benefits. Although program participation has increased, it remains low and TRS does not appear to be effectively targeting those most likely to be uninsured. TRS premiums are also lower than the premiums for the new options that will be available under health reform and the same as the penalty for not being insured. So health reform is likely to increase TRS enrollment. Finally, previously deployed RC members are referred to the Disability Evaluation System at a much lower rate than Active Component (AC) members, even for deployment-related conditions, but those who are referred receive dispositions (and thus benefits) similar to those for AC members. These findings suggest that the Department of Defense may want to consider ways to better coordinate TRS with other insurance options that will be available to RC members and that the identification of RC members who experience health consequences from deployment leading to disability merits further investigation
    Note: "National Defense Research Institute , "Prepared for the Office of the Secretary of Defense , Includes bibliographical references (pages 63-65) , Title from PDF title page (viewed on June 29, 2012)
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 65-74
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 65-74
    Keywords: Nuclear Energy ; Canada ; European Union ; France ; Slovak Republic ; United States
    Abstract: Canada Judicial review of Darlington new nuclear power plant projectAppeal decision upholding criminal convictions related to attempt to export nuclear-related dual-use items to Iran: Her Majesty the Queen v. Yadegari European Commission Greenland cases France Chernobyl accident – decision of dismissal of the Court of Appeal of Paris Slovak Republic Aarhus Convention compliance update United States Judgement of a US court of appeals upholding the NRC’s dismissal of challenges to the renewal of the operating licence for Oyster Creek Nuclear Generating Station
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 71-91
    ISSN: 1609-7378
    Language: English
    Pages: 21 p
    Parallel Title: Parallelausg. Travaux Législatifs et Réglementaires Nationaux : (French version)
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 71-91
    Keywords: Nuclear Energy ; Brazil ; China, People’s Republic ; France ; Italy ; Japan ; Lithuania ; Luxembourg ; Romania ; Russian Federation ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Brazil Resolution of the National Council on Energy Policy on the Resumption of Construction of a Thermonuclear Plant (2007) France Decree on Technical Enquiries in the Event of Incidents or Accidents Relating to Nuclear Activities (2007) Order on the Organisation of the General Directorate of Enterprises (GDE) within the Ministry of Industry (2007) Decree on the Listing of Basic Nuclear Installations (2007) Decree on Basic Nuclear Installations and Verifying the Nuclear Safety of Radioactive Materials Transport (2007) Italy Decree Implementing the Council Directive 2003/122/Euratom on the Control of High-activity Sealed Radioactive Sources and Orphan Sources (2007) Amendment to the Environmental Law Decree (2007) Japan Amendment to the Law on Final Disposal of High-level Radioactive Waste (2007) Lithuania Law on the Nuclear Power Plant (2007) Luxembourg Grand-ducal Regulations on the Protection of the Public Against the Risks Resulting from Ionising Radiation (2006) Law on Approving the Agreement Between Luxembourg and Belgium Relating to Information Exchange in the Event of an Incident or Accident (2006) People’s Republic of China Regulations on the Management and Monitoring of Nuclear Safety Equipment for Civilian Use (2007) Official Reply of the State Council to Questions on the Liabilities of Compensation for Damages Resulting from Nuclear Accidents (2007) Romania Government Decision on the Monitoring of the Health of Personnel (2007) Order on Physical Protection of Nuclear Materials During Transport (2007) Order on Preventive Protection of Nuclear Installations (2007)Order on the Verification of the Physical Protection System of Nuclear Installations (2007) Ordinance on the Safe Management of Radioactive Waste (2007) Government Decision Regarding Financial Resources Necessary for the Safe Management of Radioactive Waste (2007) Amendment of the Law on Civil Liability for Nuclear Damage (2007) Russian Federation Reform of the Russian Nuclear Power Industry (2007) Slovak Republic Atomic Act Amendment on Alternative Financing of the Nuclear Regulatory Body (2007) Slovenia Decree on the Control of Radioactive Contamination in the Shipment of Scrap Metal (2007) Spain Amendment to the Nuclear Energy Act (2007) Sweden Decision on the Merger of Regulatory Authorities (2007) Turkey Law Concerning the Construction and Operation of Nuclear Power Plants and the Sale of Energy Generated from Those Plants (2007) United States Final Rule Amending Regulations Applicable to the Licensing of New Nuclear Power Plants (2007) Final Rule Implementing a National Source Tracking System (2006) Final Rule on Design Basis Threat (2007)
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 2, p. 75-97
    ISSN: 1609-7378
    Language: English
    Pages: 23 p
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 2, p. 75-97
    Keywords: Nuclear Energy ; Bulgaria ; Czech Republic ; France ; Germany ; India ; Ireland ; Korea, Republic of ; Lithuania ; Poland ; Romania ; Russian Federation ; Slovenia ; Spain ; Sweden ; Turkey ; United States
    Abstract: Bulgaria General legislation Czech Republic General legislation France General legislation Regulatory infrastructure and activity Germany General legislation India Liability and compensation Organisation and structure Ireland Radiation protection General legislation Korea (Republic of) Organisation and structure Lithuania Regulatory infrastructure and activity Radioactive waste management Radiation protection International co-operation Nuclear safety Poland General legislation Romania Environmental protection Russian Federation Radioactive waste management Slovenia Nuclear safety Spain Liability and compensation Nuclear security Sweden Nuclear safety Turkey Radiation protection Regulatory infrastructure and activity Nuclear safety Liability and compensation United States General legislation
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2007, no. 2, p. 65-69
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2007, no. 2, p. 65-69
    Keywords: Nuclear Energy ; France ; South Africa ; United Kingdom ; United States
    Abstract: France Judgement of the European Court of Human Rights on the Right to a Fair Trial, in the Litigation Collectif Stop MELOX and MOX versus France (2007) Decision of the Council of State Quashing a Decree Concerning a Nuclear Installation in Brennilis, for the Want of Public Information and Consultation (2007) South Africa Judgement of the Cape High Court in the Case of McDonald and Others versus Minister of Minerals and Energy and Others (2007) United Kingdom Decision of the Wick Sheriff Court Fining UKAEA for Plutonium Exposure (2007) United States Judgement of the US Court of Appeals on Environmental Analysis of the Effects of Terrorism (2006) Vacatur of US Court of Federal Claims Decision Regarding Price-Anderson Compensation of Costs in a Private Tort Claim (2007)
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  • 33
    ISBN: 9789264096929
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 34
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 35
    ISBN: 9789264097230
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 36
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 37
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 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
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 38
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 39
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 40
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 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
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 41
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 42
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 43
    ISBN: 9789264108271
    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
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    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 90 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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  • 44
    ISBN: 9789264110458
    Language: English
    Pages: Online-Ressource (88 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 ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 45
    ISBN: 9789264108295
    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
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 46
    ISBN: 9789264114012
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Education ; United States
    Abstract: Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. South Carolina offers career and technology education (CATE) programs in high schools and career and technology centers, with relatively good status and linked to expectations of strong general skills. A reform agenda reflected in the ‘Education and Economic Development Act’ includes the development of high quality career guidance. There is also a strong technical college system. Wider challenges include an underlying problem of resources for schools, the need to further develop workplace learning, and the lack of basic skills both among school-leavers and adults. The OECD review assesses the main challenges faced by the CATE system and presents an interconnected package of policy recommendations. For each recommendation, the report describes the challenge, the recommendation itself, supporting arguments, and issues of implementation.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119581
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Strong Performers and Successful Reformers in Education
    Parallel Title: Erscheint auch als Strong performers and successful reformers in education
    Keywords: Bildungspolitik ; Griechenland ; Education ; Brazil ; Canada ; China, People’s Republic ; Finland ; Germany ; Japan ; Poland ; Singapore ; Sweden ; United States ; Griechenland ; Bildungspolitik
    Abstract: The future of Greece’s well-being will depend on improving educational performance to boost productivity and improve social outcomes. In the current economic context, with the need to get best value for spending, Greece must and can address inefficiencies in its education system. The challenges are significant. For example, Greece lags behind many OECD countries in performance on PISA, including countries with the same or lower levels of expenditure per student as well as countries with the same and lower levels of economic development. Salary costs per student are above the OECD average, mostly because Greek teachers have less teaching time and Greece has smaller classes. A smaller percentage of students who enter tertiary education complete a first degree within the statutory study time than in any other country in Europe. To address the challenges, the Greek government has established a bold agenda and sought advice from a task force on the development and implementation of reform proposals that reflect best practices in OECD countries. This report provides the outcomes of the work of the task force. It presents a roadmap for how the reforms can be successfully implemented, with pointers to relevant experience in other countries. As a contribution to the on-going policy discussions in Greece, it recommends specific short-, medium- and long-term actions that can improve efficiency in the country’s education system.
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  • 48
    ISBN: 9789264097087
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 49
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 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
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 50
    ISBN: 9789264114029
    Language: English
    Pages: Online-Ressource (66 p.) , ill.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Education ; United States
    Abstract: Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. In Texas, secondary level career and technical education (CTE) is provided within a comprehensive high school framework. Texas has encouraged a wide variety of innovative learning initiatives, established good articulation between high school CTE and postsecondary programs and benefits from a strong network of community colleges and universities. At the same time the state faces some challenges in ensuring minimum quality standards in CTE, in providing sufficient good quality career advice, and providing an adequate range of workplace learning opportunities. The OECD review assesses the main challenges faced by the CTE system and presents an interconnected package of policy recommendations. For each recommendation, the report describes the challenge, the recommendation itself, supporting arguments, and issues of implementation.
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  • 51
    Online Resource
    Online Resource
    Santa Monica, CA : RAND
    ISBN: 9780833049711 , 0833052314 , 0833049712 , 9780833052315
    Language: English
    Pages: 1 Online-Ressource (xxxviii, 189 pages)
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version War within
    Keywords: Soldiers Suicidal behavior ; Suicide Prevention ; Soldiers ; Suicide ; Combat Disorders complications ; Suicide prevention & control ; Military Personnel psychology ; Military Medicine methods ; United States ; PSYCHOLOGY ; Mental Health ; PSYCHOLOGY ; Suicide ; Armed Forces ; Medical care ; Statistics ; Soldiers ; Suicidal behavior ; Suicide ; Prevention ; United States ; United States Armed Forces ; Medical care ; United States ; United States ; United States ; Electronic books
    Abstract: Since late 2001, U.S. military forces have been engaged in conflicts around the globe, most notably in Iraq and Afghanistan. These conflicts have exacted a substantial toll on soldiers, marines, sailors, and airmen, and this toll goes beyond the well-publicized casualty figures. It extends to the stress that repetitive deployments can have on the individual service member and his or her family. This stress can manifest itself in different ways -- increased divorce rates, spouse and child abuse, mental distress, substance abuse -- but one of the most troubling manifestations is suicide, which is increasing across the U.S. Department of Defense (DoD). The increase in suicides among members of the military has raised concern among policymakers, military leaders, and the population at large. While DoD and the military services have had a number of efforts under way to deal with the increase in suicides among their members, the Assistant Secretary of Defense for Health Affairs asked RAND to review the current evidence detailing suicide epidemiology in the military, identify "state-of-the-art" suicide-prevention programs, describe and catalog suicide-prevention activities in DoD and across each service, and recommend ways to ensure that the activities in DoD and across each service reflect state-of-the-art prevention science
    Abstract: Since late 2001, U.S. military forces have been engaged in conflicts around the globe, most notably in Iraq and Afghanistan. These conflicts have exacted a substantial toll on soldiers, marines, sailors, and airmen, and this toll goes beyond the well-publicized casualty figures. It extends to the stress that repetitive deployments can have on the individual service member and his or her family. This stress can manifest itself in different ways -- increased divorce rates, spouse and child abuse, mental distress, substance abuse -- but one of the most troubling manifestations is suicide, which is increasing across the U.S. Department of Defense (DoD). The increase in suicides among members of the military has raised concern among policymakers, military leaders, and the population at large. While DoD and the military services have had a number of efforts under way to deal with the increase in suicides among their members, the Assistant Secretary of Defense for Health Affairs asked RAND to review the current evidence detailing suicide epidemiology in the military, identify "state-of-the-art" suicide-prevention programs, describe and catalog suicide-prevention activities in DoD and across each service, and recommend ways to ensure that the activities in DoD and across each service reflect state-of-the-art prevention science
    Note: "Prepared for the Office of the Secretary of Defense , Includes bibliographical references (pages 165-189)
    URL: Volltext  (kostenfrei)
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  • 52
    ISBN: 9780833051226 , 0833051229 , 9780833050458 , 0833051946 , 0833050451 , 9780833051943
    Language: English
    Pages: 1 Online-Ressource (xxiv, 102 pages)
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version Battle behind the wire
    Keywords: World War, 1939-1945 Prisoners and prisons, American ; Military prisons ; Iraq War, 2003-2011 Prisoners and prisons, American ; Korean War, 1950-1953 Prisoners and prisons ; Vietnam War, 1961-1975 Prisoners and prisons, American ; Prisoners of war ; World War, 1939-1945 ; Military prisons ; Iraq War, 2003-2011 ; Korean War, 1950-1953 ; Vietnam War, 1961-1975 ; Prisoners of war ; Military prisons ; HISTORY ; Military ; General ; Prisoners of war ; POW ; USA ; Iraq War (2003-2011) ; Korean War (1950-1953) ; Vietnam War (1961-1975) ; World War (1939-1945) ; Iraq ; POLITICAL SCIENCE ; Human Rights ; United States
    Abstract: Although prisoner of war and detainee operations ultimately tend to become quite extensive, military planners and policymakers have repeatedly treated such operations as an afterthought. In reality, such operations can be a central part of the successful prosecution of a conflict. Determining how to gain knowledge from, hold, question, influence, and release captured adversaries can be an important component of military strategy and doctrine, both during the conflict and in reconstruction afterward. This monograph finds parallels in U.S. prisoner and detainee operations in World War II, Korea, Vietnam, and Iraq: underestimation of the number to be held, hasty scrambling for resources to meet operational needs, and inadequate doctrine and policy. During the later phases of military operations, an attempt is often made to educate prisoners and detainees and influence their social and political values. The results of a survey by RAND researchers of Iraq detainees contravene many assumptions that had been guiding decisions related to detainee operations. The survey found that local and personal motives, along with nationalism, were more prevalent than religious ones and that detainees were often economic opportunists rather than illiterates seeking economic subsistence through the insurgency. Recommendations include that detailed doctrine should be in place prior to detention and that detainees should be surveyed when first detained
    Abstract: Although prisoner of war and detainee operations ultimately tend to become quite extensive, military planners and policymakers have repeatedly treated such operations as an afterthought. In reality, such operations can be a central part of the successful prosecution of a conflict. Determining how to gain knowledge from, hold, question, influence, and release captured adversaries can be an important component of military strategy and doctrine, both during the conflict and in reconstruction afterward. This monograph finds parallels in U.S. prisoner and detainee operations in World War II, Korea, Vietnam, and Iraq: underestimation of the number to be held, hasty scrambling for resources to meet operational needs, and inadequate doctrine and policy. During the later phases of military operations, an attempt is often made to educate prisoners and detainees and influence their social and political values. The results of a survey by RAND researchers of Iraq detainees contravene many assumptions that had been guiding decisions related to detainee operations. The survey found that local and personal motives, along with nationalism, were more prevalent than religious ones and that detainees were often economic opportunists rather than illiterates seeking economic subsistence through the insurgency. Recommendations include that detailed doctrine should be in place prior to detention and that detainees should be surveyed when first detained
    Note: Includes bibliographical references (pages 97-102)
    URL: Volltext  (kostenfrei)
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  • 53
    Online Resource
    Online Resource
    Santa Monica, CA : RAND
    ISBN: 9780833058164 , 0833058169 , 9780833050632 , 0833058185 , 9781283223089 , 1283223082 , 9780833058188 , 083305063X
    Language: English
    Pages: 1 Online-Ressource (xxv, 158 pages)
    Series Statement: Rand Corporation monograph series MG-996-OSD
    Keywords: Psychology, Military ; Resilience (Personality trait) ; Psychology, Military ; Resilience (Personality trait) ; Mental Health Services ; Military Personnel psychology ; Resilience, Psychological ; Psychology, Military ; Resilience (Personality trait) ; SOCIAL SCIENCE ; Regional Studies ; SOCIAL SCIENCE ; Sociology ; General ; PSYCHOLOGY ; Psychopathology ; Post-Traumatic Stress Disorder (PTSD) ; United States ; SOCIAL SCIENCE ; Anthropology ; General ; United States ; United States ; Electronic books
    Abstract: As U.S. service members deploy for extended periods on a repeated basis, their ability to cope with the stress of deployment may be challenged. A growing number of programs and strategies provided by the military and civilian sectors are available to encourage and support psychological resilience to stress for service members and families. Though previous research from the field of psychology delineating the factors that foster psychological resilience is available, there has been no assessment of whether and how well the current military resilience programs are addressing these factors in their activities. Further, little is known about the effectiveness of these programs on developing resilience. To assist the Department of Defense in understanding methodologies that could be useful in promoting resilience among service members and their families, the authors conducted a focused literature review to identify evidence-informed factors for promoting psychological resilience. The study also reviewed a subset of military resilience programs to determine the extent to which they included those evidence-informed factors. This report describes the context, approach, and findings from these research activities
    Abstract: As U.S. service members deploy for extended periods on a repeated basis, their ability to cope with the stress of deployment may be challenged. A growing number of programs and strategies provided by the military and civilian sectors are available to encourage and support psychological resilience to stress for service members and families. Though previous research from the field of psychology delineating the factors that foster psychological resilience is available, there has been no assessment of whether and how well the current military resilience programs are addressing these factors in their activities. Further, little is known about the effectiveness of these programs on developing resilience. To assist the Department of Defense in understanding methodologies that could be useful in promoting resilience among service members and their families, the authors conducted a focused literature review to identify evidence-informed factors for promoting psychological resilience. The study also reviewed a subset of military resilience programs to determine the extent to which they included those evidence-informed factors. This report describes the context, approach, and findings from these research activities
    Note: Includes bibliographical references (pages 155-158)
    URL: Volltext  (kostenfrei)
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  • 54
    ISBN: 9780833052995 , 0833053051 , 0833052993 , 9780833053053
    Language: English
    Pages: 1 Online-Ressource (xli, 229 pages)
    Parallel Title: Print version From insurgency to stability
    Keywords: Counterinsurgency ; Peace-building ; Counterinsurgency ; Peace-building ; Political Science ; Counterinsurgency ; Military Science - General ; United States ; Military & Naval Science ; Law, Politics & Government ; HISTORY ; Military ; Strategy ; POLITICAL SCIENCE ; Government ; International ; POLITICAL SCIENCE ; International Relations ; General ; Armed Forces ; Stability operations ; Political Theory of the State ; Peace-building ; United States Armed Forces ; Stability operations ; United States ; Electronic books
    Abstract: This monograph is the first of two volumes that examine how countries confronting insurgencies transition from a high level of violence to a more stable situation. It identifies the procedures and capabilities that the U.S. Department of Defense, other agencies of the U.S. government, U.S. allies and partners, and international organizations require in order to support the transition from counterinsurgency to stability and reconstruction operations. During counterinsurgency, the military takes primary responsibility for security and economic operations, but when the insurgency has been reduced to a level where the state is able to perform its basic functions, police and civilian government agencies take the lead in providing security and services to the population. Successful post-counterinsurgency operations can ensure that lasting peace and stability will follow, rather than a relapse into violence
    Abstract: This monograph is the first of two volumes that examine how countries confronting insurgencies transition from a high level of violence to a more stable situation. It identifies the procedures and capabilities that the U.S. Department of Defense, other agencies of the U.S. government, U.S. allies and partners, and international organizations require in order to support the transition from counterinsurgency to stability and reconstruction operations. During counterinsurgency, the military takes primary responsibility for security and economic operations, but when the insurgency has been reduced to a level where the state is able to perform its basic functions, police and civilian government agencies take the lead in providing security and services to the population. Successful post-counterinsurgency operations can ensure that lasting peace and stability will follow, rather than a relapse into violence
    Note: "This research was conducted within the International Security and Defense Policy Center of the RAND National Defense Research Institute"--Title page verso , "RAND National Defense Research Institute , Includes bibliographical references (pages 209-229)
    URL: Volltext  (kostenfrei)
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  • 55
    ISBN: 9789264089907
    Language: English
    Pages: Online-Ressource (198 p.) , ill.
    Parallel Title: Parallelausg. Statistiques bancaires de l'OCDE ; Notes méthodologiques par pays 2010
    Parallel Title: Parallelausg. Statistiques bancaires de l'OCDE : Notes méthodologiques par pays 2010
    Keywords: Finance and Investment ; Economics ; Austria ; Belgium ; Canada ; Chile ; Czech Republic ; Denmark ; Finland ; France ; Germany ; Greece ; Hungary ; Ireland ; Italy ; Japan ; Korea, Republic of ; Luxembourg ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Portugal ; Slovak Republic ; Spain ; Sweden ; Switzerland ; Turkey ; United Kingdom ; United States
    Abstract: Trends in bank profitability and factors affecting it are major indicators of changes in the state of health of national banking systems. This publication complements Banking Statistics: Financial Statements of Banks 2010 which provides a unique tool for analysing developments in bank profitability in OECD countries. In addition to information on financial statements of banks in OECD countries, it includes data on the number of reporting banks, their branches and staff, structural information on the whole financial sector and ratios aiming at facilitating the analysis of bank profitability of OECD countries. The methodological country notes included in this volume were prepared to facilitate the comprehension and the interpretation of the statistics and to provide a brief description of the activities of banks in each country.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 87-91
    ISSN: 1609-7378
    Language: English
    Pages: 5 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 87-91
    Keywords: Nuclear Energy ; France ; United States
    Abstract: France – Decision of the Administrative Court in Strasbourg on the permanent shutdown of the Fessenheim nuclear power plant (2011) United States – Judgment of a US Court of Appeals on public access to sensitive security information and consideration of the environmental impacts of terrorist attacks on nuclear facilities (2011)
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Language: English
    Pages: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Language: English
    Pages: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Language: English
    Pages: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2011, no. 1, p. 93-102
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2011, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Czech Republic ; Finland ; Ireland ; Romania ; United Kingdom ; United States
    Abstract: Belgium – Amendment of the Act on classification and security clearances, certifications and security notifications Czech Republic – Resolution of the government of the Czech Republic on the time schedule of preparatory works for enlarging the nuclear power plant Temelín Finland – Temporary Amendment to the Nuclear Liability Act Ireland – Merchant Shipping Act Romania – Emergency Ordinance on the identification, designation and protection of critical infrastructures Emergency Ordinance on the control regime of dual-use items Amendment to the Act on the safe conduct of nuclear activities Nuclear safety norms on design and construction of nuclear power plants and nuclear safety norms on siting of nuclear power plants United Kingdom – Establishment of the Office for Nuclear Regulation United States – Waste Confidence Decision and Rule Update Response to recent events in Japan
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Language: English
    Pages: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Language: English
    Pages: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
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  • 64
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 65
    ISBN: 9789264095502
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 66
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 67
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 68
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 69
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 70
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
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  • 71
    ISBN: 9789264095649
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 72
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    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 90 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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  • 73
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
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  • 75
    Online Resource
    Online Resource
    Santa Monica, CA : RAND, National Defense Research Institute
    ISBN: 9780833047731 , 0833049305 , 0833047736 , 9780833049308
    Language: English
    Pages: 1 Online-Ressource (xxiii, 144 pages)
    Series Statement: RAND Corporation monograph series
    Parallel Title: Print version Mullahs, Guards, and Bonyads
    Keywords: Islam and politics ; Political leadership ; Civil-military relations ; Political culture ; Islam and politics ; Political leadership ; Civil-military relations ; Political culture ; Political leadership ; Politics and government ; Regions & Countries - Asia & the Middle East ; Middle East ; History & Archaeology ; HISTORY ; General ; POLITICAL SCIENCE ; Security (National & International) ; Iran ; United States ; Iran ; government ; Iran ; internal politics ; Civil-military relations ; Diplomatic relations ; Islam and politics ; Military policy ; Political culture ; Iran Foreign relations ; Iran Military policy ; United States Foreign relations ; Iran Foreign relations ; Iran Politics and government ; Iran ; Iran ; United States ; Iran ; Iran ; Electronic books
    Abstract: The Islamic Republic of Iran poses serious challenges to U.S. interests in the Middle East, and its nuclear program continues to worry, and bring condemnation and sanction from, the international community. Yet the U.S. ability to "read" the regime in Tehran and formulate appropriate policies has been handicapped by the lack of access to Iran experienced by U.S. diplomats and other citizens and by what many observers lament as the opacity of Iranian decisionmaking processes. The objective of this book is to offer a framework to help U.S. policymakers and analysts better understand existing and evolving leadership dynamics driving Iranian decisionmaking. The research herein provides not only a basic primer on the structure, institutions, and personalities of the government and other influential power centers but also a better understanding of Iranian elite behavior as a driver of Iranian policy formulation and execution. The book pays special attention to emerging fissures within the regime, competing centers of power, and the primacy of informal networks-- a particularly important yet not well understood hallmark of the Iranian system
    Abstract: The Islamic Republic of Iran poses serious challenges to U.S. interests in the Middle East, and its nuclear program continues to worry, and bring condemnation and sanction from, the international community. Yet the U.S. ability to "read" the regime in Tehran and formulate appropriate policies has been handicapped by the lack of access to Iran experienced by U.S. diplomats and other citizens and by what many observers lament as the opacity of Iranian decisionmaking processes. The objective of this book is to offer a framework to help U.S. policymakers and analysts better understand existing and evolving leadership dynamics driving Iranian decisionmaking. The research herein provides not only a basic primer on the structure, institutions, and personalities of the government and other influential power centers but also a better understanding of Iranian elite behavior as a driver of Iranian policy formulation and execution. The book pays special attention to emerging fissures within the regime, competing centers of power, and the primacy of informal networks-- a particularly important yet not well understood hallmark of the Iranian system
    Note: "Prepared for the Office of the Secretary of Defense, approved for public release, distribution unlimited , Includes bibliographical references (pages 127-144)
    URL: Volltext  (kostenfrei)
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  • 76
    ISBN: 9780833051295 , 0833051326 , 0833051296 , 9780833051325
    Language: English
    Pages: 1 Online-Ressource (xxxiv, 410 pages)
    Series Statement: RAND Corporation monograph series
    Parallel Title: Print version National Defense Research Institute (U.S.) Sexual orientation and U.S. military personnel policy
    Keywords: Gay military personnel ; Gay military personnel ; Gay military personnel ; Military policy ; TECHNOLOGY & ENGINEERING ; Military Science ; United States ; HISTORY ; Military ; Other ; SOCIAL SCIENCE ; Gay Studies ; United States Military policy ; United States ; Electronic books
    Abstract: At the request of the Senate Armed Services Committee and the Secretary of Defense, the RAND Corporation conducted a study on sexual orientation and U.S. military policy in order to provide information and analysis that might be considered in discussing the possible repeal of the law known as "Don't Ask, Don't Tell" (DADT). The study examined DADT implementation; U.S. public and military opinion about allowing gay men and lesbians to serve in the military without restriction; and the scientific literature on group cohesion, sexual orientation, and related health issues. RAND conducted focus groups with military personnel and a survey of gay, lesbian, and bisexual military personnel. RAND researchers also examined the comparable experiences of other institutions, domestic agencies, and foreign militaries, as well as how repeal of DADT might affect unit cohesion and military readiness and effectiveness
    Abstract: At the request of the Senate Armed Services Committee and the Secretary of Defense, the RAND Corporation conducted a study on sexual orientation and U.S. military policy in order to provide information and analysis that might be considered in discussing the possible repeal of the law known as "Don't Ask, Don't Tell" (DADT). The study examined DADT implementation; U.S. public and military opinion about allowing gay men and lesbians to serve in the military without restriction; and the scientific literature on group cohesion, sexual orientation, and related health issues. RAND conducted focus groups with military personnel and a survey of gay, lesbian, and bisexual military personnel. RAND researchers also examined the comparable experiences of other institutions, domestic agencies, and foreign militaries, as well as how repeal of DADT might affect unit cohesion and military readiness and effectiveness
    Note: Includes bibliographical references
    URL: Volltext  (kostenfrei)
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    ISSN: 1609-7521
    Language: English
    Pages: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Language: English
    Pages: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2010, no. 1, p. 93-102
    ISSN: 1609-7378
    Language: English
    Pages: 10 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2010, no. 1, p. 93-102
    Keywords: Nuclear Energy ; Belgium ; Brazil ; Canada ; United States
    Abstract: Belgium – Constitutional Court ruling on nuclear taxes (2010) Brazil – Federal Court ruling on partial licence for works at Angra III (2009) Canada – Federal Court decision respecting intellectual property and trade mark infringement action: Atomic Energy of Canada Ltd. v Areva NP Canada Ltd (2009) United States – Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of the risk of spent fuel pool fires (2009) Judgement of a U.S. Court of Appeals on a licence to perform in situ leach uranium mining (2010)
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    ISSN: 1609-7521
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Keywords: Governance ; Taxation ; Trade ; Peru
    Abstract: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 129-140
    ISSN: 1609-7378
    Language: English
    Pages: 12 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 129-140
    Keywords: Nuclear Energy ; Belarus ; Belgium ; Estonia ; Germany ; Italy ; Romania ; Spain ; United Arab Emirates ; United States
    Abstract: BELARUS The Statute on the State Supervision in the Field of Nuclear Safety and Radiation Protection (2008) Amendment to the Law on Radiation Protection of the Public (2008) Environmental impact assessment laws (2009) The Statute on the Discussion of Questions of the Public in the Field of Atomic Energy (2009) BELGIUM Decree regarding the minimum criteria for X-ray apparatus use in veterinary medicine (2009) Decree of the Federal Agency for Nuclear Control on the determination of exemption levels (2009) ESTONIA National Development Plan (2009) New Radiation Safety Department (2009) Amendment to the Radiation Protection Act (2009) GERMANY Ordinance on the Shipment of Radioactive Waste or Spent Fuel (2009) Amendments to Acts and Ordinances on the Transport of Dangerous Goods (2009) Amendments to the 1961 Foreign Trade Act and 1993 Foreign Trade Ordinance (2009) ITALY Law No. 99 of 23 July 2009 including provisions on the resurgence of nuclear energy (2009) ROMANIA Decision on the prohibition of dangerous labour for children (2009) Amendment to the regulations on the organisation and operation of CNCAN (2009) Decision on the repatriation of nuclear material to the Russian Federation (2009) Decision on the processing of uranium stocks (2009) General requirements on environmental impact assessment (2009) SPAIN Regulation on the transboundary shipments of radioactive waste and spent fuel (2009) Regulation on installation and use of X-ray devices for medical diagnostic purposes (2009) UNITED ARAB EMIRATES Federal law on the peaceful use of nuclear energy (2009) UNITED STATES Final regulations criminalising unauthorised introduction of dangerous weapons (2009)
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 2, p. 115-127
    ISSN: 1609-7378
    Language: English
    Pages: 13 p
    Parallel Title: Parallelausg. Jurisprudence
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 2, p. 115-127
    Keywords: Nuclear Energy ; Canada ; European Union ; United States
    Abstract: Canada – R. v Bruce Power Inc. (2009) European Union – Judgement of the European Court of Justice in the Case Land Oberosterreich v CEZ (2009) United States – Judgement of a U.S. Court of Appeals on the design basis threat security rule (2009) Judgement of a U.S. Court of Appeals on consideration of the environmental impacts of terrorist attacks on nuclear facilities (2009) Judgement of a U.S. District Court on interstate compacts�f authority to restrict private disposal of foreign low-level radioactive waste (2009)
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Language: English
    Pages: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    ISSN: 1609-7521
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    ISSN: 1609-7521
    Language: English
    Pages: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    ISSN: 1609-7521
    Language: English
    Pages: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    ISSN: 1609-7521
    Language: English
    Pages: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    ISSN: 1609-7521
    Language: English
    Pages: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
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  • 90
    ISBN: 9789264081857
    Language: English
    Pages: Online-Ressource (42 p.)
    Keywords: Taxation
    Abstract: The aim of the present Bribery Awareness Handbook for Tax Examiners is to assist countries in making their tax examiners aware of the various bribery techniques used as well as giving them the tools to detect and identify bribes of foreign public officials and bribes to public officials in the domestic context. Countries may wish to use this Handbook and provide it to their tax officials in the context of their training programmes. Countries may also wish to use it to design their own Handbook that could enable them to incorporate their specific circumstances. For that purpose the Handbook identifies where countryspecific information can be added. The Handbook may also be used as a checklist during tax examinations.
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  • 91
    ISBN: 9789264081093
    Language: English
    Pages: Online-Ressource (48 p.)
    Keywords: Taxation
    Abstract: The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. While the handbook does not detail criminal investigation methods, it does describe the nature and context of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering. Tax administrations can adapt the handbook to suit their particular circumstances and to take into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences. To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
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  • 92
    Online Resource
    Online Resource
    Santa Monica, CA : RAND National Defense Research Institute
    ISBN: 9780833046611 , 0833048201 , 0833046616 , 9780833048202
    Language: English
    Pages: 1 Online-Ressource (xxviii, 113 pages)
    Series Statement: RAND corporation monograph series
    Parallel Title: Print version Prospects for increasing the reuse of digital training content
    Keywords: Military education Computer-assisted instruction ; Instructional systems Design ; Internet in education ; Distance education Computer-assisted instruction ; Military education ; Instructional systems ; Internet in education ; Distance education ; BUSINESS & ECONOMICS ; Human Resources & Personnel Management ; TECHNOLOGY ; General ; Distance education ; Computer-assisted instruction ; Instructional systems ; Design ; Internet in education ; Education ; Education, Special Topics ; Social Sciences ; United States ; EDUCATION ; Educational Policy & Reform ; General ; Electronic books
    Abstract: This study examined how the Advanced Distributed Learning (ADL) Initiative might encourage the reuse of digital training content as a strategy to reduce the cost of its development. While findings highlighted a number of current challenges with the reuse option, one conclusion is that ADL can foster more reuse by taking a proactive approach in supporting training development organizations that are attempting to implement a reuse strategy
    Abstract: This study examined how the Advanced Distributed Learning (ADL) Initiative might encourage the reuse of digital training content as a strategy to reduce the cost of its development. While findings highlighted a number of current challenges with the reuse option, one conclusion is that ADL can foster more reuse by taking a proactive approach in supporting training development organizations that are attempting to implement a reuse strategy
    Note: Includes bibliographical references (pages 107-113)
    URL: Volltext  (kostenfrei)
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  • 93
    Online Resource
    Online Resource
    Santa Monica, CA : RAND National Defense Research Institute
    ISBN: 9780833046840 , 0833047124 , 9781282081673 , 1282081675 , 0833046845 , 9780833047120 , 6612081678 , 9786612081675
    Language: English
    Pages: 1 Online-Ressource (xxx, 137 pages)
    Edition: [S.l.] HathiTrust Digital Library 2010 Electronic reproduction
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version Underkill
    Keywords: United States Drill and tactics ; United States ; Counterinsurgency ; Urban warfare ; Counterinsurgency ; Urban warfare ; Armed Forces (United States) ; POLITICAL SCIENCE ; International Relations ; General ; POLITICAL SCIENCE ; Political Freedom & Security ; International Security ; TECHNOLOGY ; Military Science ; Artillery drill and tactics ; Counterinsurgency ; Urban warfare ; USA ; military operations ; population ; USA ; military operations ; military technology ; R & D ; Electronic books
    Abstract: The U.S. military is ill-equipped to strike at extremists who hide in populations. Using deadly force against them can harm and alienate the very people whose cooperation U.S. forces are trying to earn. To solve this problem, a new RAND study proposes a "continuum of force"--A suite of capabilities that includes sound, light, lasers, cell phones, and video cameras. These technologies are available but have received insufficient attention
    Abstract: The U.S. military is ill-equipped to strike at extremists who hide in populations. Using deadly force against them can harm and alienate the very people whose cooperation U.S. forces are trying to earn. To solve this problem, a new RAND study proposes a "continuum of force"--A suite of capabilities that includes sound, light, lasers, cell phones, and video cameras. These technologies are available but have received insufficient attention
    Note: Includes bibliographical references (pages 135-137) , Use copy Restrictions unspecified star MiAaHDL , Electronic reproduction , Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
    URL: Volltext  (kostenfrei)
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  • 94
    Online Resource
    Online Resource
    Santa Monica, CA : RAND National Defense Research Institute
    ISBN: 9780833045720 , 0833046780 , 9781282033412 , 1282033417 , 9780833046789 , 0833045725
    Language: English
    Pages: 1 Online-Ressource (xxviii, 194 pages)
    Edition: [S.l.] HathiTrust Digital Library 2010 Electronic reproduction
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version Military enlistment of Hispanic youth
    Keywords: Recruiting and enlistment ; Recruiting and enlistment ; TECHNOLOGY & ENGINEERING ; Military Science ; HISTORY ; Military ; Other ; Recruiting and enlistment ; United States ; United States Armed Forces ; Hispanic Americans ; United States ; Electronic books
    Abstract: Introduction: Hispanic enlistments in perspective -- Overview of service enlistment standards -- Enlistment qualifications -- Health obstacles to the enlistment of Hispanic youth -- Analysis of Hispanic military career outcomes -- Increasing Hispanic enlistments: evaluating education and career choices -- Policy implications -- Appendixes: A. Detailed information on enlistment standards -- B. Service waiver policy -- C. Estimates of prevalence of health conditions, by race and ethnicity -- D. Tests of statistical significance in medical disqualification rates
    Abstract: Introduction: Hispanic enlistments in perspective -- Overview of service enlistment standards -- Enlistment qualifications -- Health obstacles to the enlistment of Hispanic youth -- Analysis of Hispanic military career outcomes -- Increasing Hispanic enlistments: evaluating education and career choices -- Policy implications -- Appendixes: A. Detailed information on enlistment standards -- B. Service waiver policy -- C. Estimates of prevalence of health conditions, by race and ethnicity -- D. Tests of statistical significance in medical disqualification rates
    Note: "Prepared for the Office of the Secretary of Defense , "MG-773-OSD"--Page (4) of cover , Includes bibliographical references (pages 189-194) , Use copy Restrictions unspecified star MiAaHDL , Electronic reproduction , Master and use copy. Digital master created according to Benchmark for Faithful Digital Reproductions of Monographs and Serials, Version 1. Digital Library Federation, December 2002.
    URL: Volltext  (kostenfrei)
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear law bulletin Vol. 2009, no. 1, p. 99-115
    ISSN: 1609-7378
    Language: English
    Pages: 17 p
    Parallel Title: Parallelausg. Travaux législatifs et réglementaires nationaux
    Titel der Quelle: Nuclear law bulletin
    Publ. der Quelle: Paris : OECD, 1968
    Angaben zur Quelle: Vol. 2009, no. 1, p. 99-115
    Keywords: Nuclear Energy ; Belgium ; Brazil ; France ; Ireland ; Japan ; Korea, Republic of ; Moldova, Republic of ; Romania ; Serbia ; Slovenia ; Switzerland ; Turkey ; United States
    Abstract: One amendment changes the funding of the activities of the Federal Agency for Nuclear Control (FANC) whereby part of the fees is transformed into taxes. Besides taxes, fees and administrative fines, funding is possible by means of donations, legacies and extra fees.
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  • 96
    ISBN: 9789264072015
    Language: English
    Pages: Online-Ressource (32 p)
    Series Statement: Export Credit Financing Systems in OECD Member Countries and Non-Member Economies no.6
    Parallel Title: Parallelausg. Les systèmes de financement des crédits à l'exportation dans les pays membres et les économies non membres de l'OCDE ; États-Unis
    Parallel Title: Parallelausg. Les systèmes de financement des crédits à l'exportation dans les pays membres et les économies non membres de l'OCDE : États-Unis
    Keywords: Trade ; United States
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  • 97
    ISBN: 9789264041042
    Language: English
    Pages: Online-Ressource (132 p.)
    Edition: Twentieth Anniversary Edition
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale ; Édition du XXe anniversaire
    Parallel Title: Parallelausg. La Convention concernant l'assistance administrative mutuelle en matière fiscale : Édition du XXe anniversaire
    Parallel Title: Erscheint auch als The convention on mutual administrative assistance in tax matters
    Keywords: Taxation ; Internationale Amtshilfe ; Steuersache
    Abstract: This Convention offers tax authorities a legal framework for co-operating across borders without violating the sovereignty of other countries or the rights of taxpayers. Includes the text of the convention and commentaries. The Convention entered into force in 1995, and interest is growing, with almost half of the countries that have signed the Convention doing so in the last five years. This reflects the growing importance of exchange of information and other forms of co-operation between tax administrations in an increasingly borderless business and financial world. ThisTwentieth Anniversary edition includes the text of the convention as well as commentaries.
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  • 98
    Online Resource
    Online Resource
    Santa Monica, CA : Rand National Defense Research Institute
    ISBN: 9780833044754 , 0833044850 , 661173645X , 0833044753 , 9780833044853 , 9786611736453
    Language: English
    Pages: 1 Online-Ressource (xiii, 65 pages)
    Series Statement: Rand counterinsurgency study v. 5
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version Mackinlay, John Rethinking counterinsurgency
    Keywords: War on Terrorism, 2001-2009 ; Information technology Government policy ; Military intelligence ; Counterinsurgency Technological innovations ; War on Terrorism, 2001-2009 ; Information technology ; Military intelligence ; Counterinsurgency ; POLITICAL SCIENCE ; Political Freedom & Security ; International Security ; POLITICAL SCIENCE ; Political Freedom & Security ; Terrorism ; TECHNOLOGY & ENGINEERING ; Military Science ; Information technology ; Government policy ; Military intelligence ; War on Terrorism (2001-2009) ; United States ; TECHNOLOGY ; Military Science ; Electronic books
    Abstract: British and U.S. counterinsurgency (COIN) operations have been slow to respond and adapt to the rise of the global jihadist insurgency, whose base of support is global and whose exploitation of the virtual dimension has outstripped the West's. After analyzing past British COIN experiences and comparing them to the evolving nature of the modern jihadist insurgency, the authors suggest a new framework for future COIN operations
    Abstract: British and U.S. counterinsurgency (COIN) operations have been slow to respond and adapt to the rise of the global jihadist insurgency, whose base of support is global and whose exploitation of the virtual dimension has outstripped the West's. After analyzing past British COIN experiences and comparing them to the evolving nature of the modern jihadist insurgency, the authors suggest a new framework for future COIN operations
    Note: "Prepared for the Office of the Secretary of Defense , "MG-595/5-OSD"--Page 4 of cover , Includes bibliographical references (pages 63-65)
    URL: Volltext  (kostenfrei)
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  • 99
    Online Resource
    Online Resource
    Santa Monica, CA : Rand National Defense Research Institute
    ISBN: 9780833044181 , 0833044869 , 0833044184 , 9780833044860
    Language: English
    Pages: 1 Online-Ressource (xxii, 81 pages)
    Series Statement: Rand Corporation monograph series
    Parallel Title: Print version Fiscally informed total force manpower
    Keywords: United States Officials and employees ; United States ; Manpower ; Manpower ; POLITICAL SCIENCE ; Political Freedom ; Employees ; United States ; Manpower ; United States ; Armed Forces ; Civilian employees ; Armed Forces ; Personnel management ; Armed Forces ; Appropriations and expenditures ; BUSINESS & ECONOMICS ; Human Resources & Personnel Management ; POLITICAL SCIENCE ; Political Freedom & Security ; General ; United States Armed Forces ; Appropriations and expenditures ; United States Armed Forces ; Personnel management ; United States Armed Forces ; Civilian employees ; United States ; United States ; United States ; Electronic books
    Abstract: This monograph presents the results of a short-term review of 27 publicly available manpower studies to discover methods that other organizations could use to make "fiscally informed" manpower decisions. The studies varied widely in their definition of cost-effectiveness. Methods included cutting the workforce, trading one workforce for another, reinvesting fixed manpower in higher-valued functions, trading end-strength for experience, and making short-term technology investments to reduce manpower in the long term. The authors conclude that the method used to determine manpower requirements may not be as important as other attributes of the studies, such as the direct involvement of a senior decisionmaker; stating specific goals as part of the study charter; a holistic view of the organization being studied; publicly available and auditable results; and a clear set of measurement criteria upon which to make decisions
    Abstract: This monograph presents the results of a short-term review of 27 publicly available manpower studies to discover methods that other organizations could use to make "fiscally informed" manpower decisions. The studies varied widely in their definition of cost-effectiveness. Methods included cutting the workforce, trading one workforce for another, reinvesting fixed manpower in higher-valued functions, trading end-strength for experience, and making short-term technology investments to reduce manpower in the long term. The authors conclude that the method used to determine manpower requirements may not be as important as other attributes of the studies, such as the direct involvement of a senior decisionmaker; stating specific goals as part of the study charter; a holistic view of the organization being studied; publicly available and auditable results; and a clear set of measurement criteria upon which to make decisions
    Note: "Rand Corporation monograph series"--Page 4 of cover , "Prepared for the Office of the Secretary of Defense , Includes bibliographical references (pages 77-81)
    URL: Volltext  (kostenfrei)
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  • 100
    Online Resource
    Online Resource
    Santa Monica, CA : Rand National Defense Research Institute
    ISBN: 9780833044709 , 0833045350 , 0833044702 , 9780833045355
    Language: English
    Pages: 1 Online-Ressource (xii, 34 pages)
    Series Statement: Rand counterinsurgency study. Paper 6
    Series Statement: Occasional paper OP-200-OSD
    Parallel Title: Print version Long, Austin G Doctrine of eternal recurrence
    Keywords: Military doctrine ; Counterinsurgency ; Military doctrine ; Counterinsurgency ; HISTORY ; Revolutionary ; POLITICAL SCIENCE ; Security (National & International) ; Counterinsurgency ; Military doctrine ; United States ; Electronic books
    Abstract: Cover; Preface; Contents; Summary; Acknowledgments; Abbreviations; Doctrine of Eternal Recurrence-The U.S. Military and Counterinsurgency Doctrine; Doctrine and Counterinsurgency: Defining the Terms; Small Wars Before COIN: U.S. Experiences Prior to 1960; The Kennedy Years: The Birth of COIN Doctrine; Limits of Doctrine: Vietnam, 1961 to 1963; Attempts to Put Doctrine into Practice: The PROVN Study, 1965 to 1966; COIN as Practiced: Vietnam, 1965 to 1968; Doctrine in the Late 1960s; COIN as Practiced: Vietnam, 1969 to 1972; Interlude: COIN and the Military, 1973 to 2003
    Abstract: COIN Doctrine, 2003 to 2005COIN Operations, 2003 to 2005; Doctrine and Operations in 2006; Getting It Right? COIN in Iraq, 2007; Komer's Lament: COIN Doctrine vs. COIN Practice; Conclusion; References
    Abstract: This paper tests and ultimately disproves the assumption that doctrine as written and operations as conducted are tightly linked. Ingrained organizational concepts and beliefs have a much greater influence on operations than written doctrine
    Note: "Prepared for the Office of the Secretary of Defense , Includes bibliographical references (pages 31-34)
    URL: Volltext  (kostenfrei)
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