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  • 1
    Online Resource
    Online Resource
    OECD e-government studies (2003-)
    Paris : OECD
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    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Franz. Ausg. u.d.T. Études de l'OCDE sur l'administration électronique
    Parallel Title: Druckausg. u.d.T. OECD e-government studies
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Enterprise policy performance assessment (2003-)
    Paris : OECD
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    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Enterprise policy performance assessment
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    International standardisation of fruit and vegetables (2000-)
    Paris : OECD
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    Language: English , French , Spanish
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. International standardisation of fruit and vegetables
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    Online Resource
    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    OECD investment policy reviews (2002-)
    Paris
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    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Series Statement: Emerging economies transition
    Parallel Title: Franz. Ausg. u.d.T. Examen des politiques d'investissement
    Parallel Title: Druckausg. u.d.T. OECD investment policy reviews
    Keywords: Auslandsinvestition
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Ageing and employment policies : = Vieillissement et politiques de l'emploi (2003-)
    Paris : OECD
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    Details
    Language: English , French
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
    URL: Volltext
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    OECD social, employment and migration working papers (2003-)
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    Details
    ISSN: 1815-199X
    Language: English
    Pages: Online-Ressource
    Dates of Publication: 1.2003 -
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Note: Gesehen am 20.04.2022
    URL: kostenfrei
    URL: kostenfrei
    URL: https://ezb.ur.de/?2113676-2
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    Online Resource
    MPI-MMG
  • 7
    Online Resource
    Online Resource
    Broadband Policies for Latin America and the Caribbean : A Digital Economy Toolkit (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258372 , 9789264085701 , 9789264251823
    Language: English
    Pages: 1 Online-Ressource (444 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Políticas de banda ancha para América Latina y el Caribe : Un manual para la economía digital
    Parallel Title: Erscheint auch als Broadband policies for Latin America and the Caribbean
    Keywords: Breitbandkommunikation ; Telekommunikationspolitik ; Telekommunikationsnetz ; Lateinamerika ; Karibischer Raum ; Science and Technology ; Lateinamerika ; Karibik ; Breitbandkommunikation ; Telekommunikationspolitik
    Abstract: This joint initiative by the Inter-American Development Bank (IDB) and the OECD seeks to encourage the expansion of broadband networks and services in the region, supporting a coherent and cross-sectorial approach, to maximise their benefits for economic and social development. Drawing on a wealth of experience from LAC and OECD countries, the Toolkit outlines the main policy objectives in this area and provides guidance for their measurement, an overview of developments in the region, and a compilation of good practices in several areas related to broadband policy making. This comprehensive volume encompasses a wealth of areas including digital strategies, regulatory frameworks, spectrum management, competition and infrastructure bottlenecks, broadband access, affordability, sector taxation, inclusion, convergence, regional integration, education, skills, business uptake, entrepreneurship, local content, e-health, digital government, consumer policy, and digital security and privacy.
    DOI: 10.1787/9789264251823-en
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Government at a Glance: Latin America and the Caribbean 2017 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265561 , 9789264265554
    Language: English
    Pages: 1 Online-Ressource (192 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Panorama de las Administraciones Públicas: América Latina y el Caribe 2017
    Keywords: Governance
    Abstract: This second edition of Government at a Glance: Latin America and the Caribbean provides the latest available data on public administrations in the LAC region and compares it to OECD countries. It contains new indicators on public finances, centres of government, regulatory governance, open government, digital government and public procurement. This edition also includes a special feature on health budgeting. After a decade of sustained economic growth reinforced by high commodity prices, economic conditions are deteriorating in the LAC region. In this context, LAC governments are expected to design and deliver more inclusive, transparent and efficient policies. This report provides policy makers with performance measurements and offers comparative perspective. Good indicators are needed more than ever to help governments make informed decisions and tough choices, in order to maintain progress and improvements in the region.
    DOI: 10.1787/9789264265554-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 9
    Online Resource
    Online Resource
    Perspectivas de la OCDE sobre la economía digital 2015 (2016)
    México D.F. : Microsoft México
    Details
    ISBN: 9789264259256
    Language: Spanish
    Pages: 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives de l'économie numérique de l'OCDE 2015
    Parallel Title: Parallele Sprachausgabe OECD Digital Economy Outlook 2015
    Keywords: Governance ; Science and Technology ; Economics ; Industry and Services
    Abstract: La economía digital está presente en innumerables aspectos de la economía mundial, e incide en sectores tan variados como la banca, el comercio minorista, el transporte, la educación, la publicidad, los medios de comunicación o la sanidad. Las Tecnologías de la Información y las Comunicaciones (TIC) están transformando las modalidades de interacción social y de las relaciones personales, en tanto que la convergencia de las redes fijas, móviles y de radiodifusión, así como la creciente conexión de dispositivos y objetos hacen posible el Internet de las cosas. Este informe evalúa cómo pueden los países maximizar el potencial de la economía digital como motor de la innovación y el crecimiento inclusivo. Revisa los avances de la economía digital que los responsables de la formulación de políticas han de tomar en consideración y los nuevos retos que deben abordarse en las estrategias digitales nacionales. Los capítulos incluyen una descripción actual y las perspectivas para la economía digital; las tendencias principales del sector de las TIC, la política y la regulación en materia de comunicaciones; contiene el panorama de la demanda y la adopción de las TIC, además de los efectos de la economía digital sobre el crecimiento y el desarrollo. Este volumen también incluye un capítulo relacionado a la confianza en la economía digital y el emergente Internet de las cosas.
    DOI: 10.1787/9789264259256-es
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 10
    Online Resource
    Online Resource
    Taxing Wages in Latin America and the Caribbean 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265042 , 9789264262607 , 9789264294530
    Language: English
    Pages: 1 Online-Ressource (284 p.) , 21 x 28cm.
    Keywords: Taxation ; Development
    Abstract: This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies. The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
    DOI: 10.1787/9789264262607-en
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  • 11
    Online Resource
    Online Resource
    The Ocean Economy in 2030 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251724
    Language: English
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe L'économie de la mer en 2030
    Parallel Title: Erscheint auch als The ocean economy in 2030
    Keywords: Meeresnutzung ; Prognose ; Welt ; Environment ; Governance ; Science and Technology ; Economics ; Industry and Services ; Bericht ; Weltwirtschaft ; Meeresnutzung
    Abstract: This report explores the growth prospects for the ocean economy, its capacity for future employment creation and innovation, and its role in addressing global challenges. Special attention is devoted to the emerging ocean-based industries in light of their high growth and innovation potential, and contribution to addressing challenges such as energy security, environment, climate change and food security. The report examines the risks and uncertainties surrounding the future development of ocean industries, the innovations required in science and technology to support their progress, their potential contribution to green growth and some of the implications for ocean management. Finally, and looking across the future ocean economy as a whole, it explores possible avenues for action that could boost its long-term development prospects while managing the use of the ocean itself in responsible, sustainable ways.
    DOI: 10.1787/9789264251724-en
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  • 12
    Online Resource
    Online Resource
    Towards a G20 Strategy for Promoting Inclusive Global Value Chains (2016)
    Washington, D.C : The World Bank
    Details
    Language: English
    Pages: 1 Online-Ressource (1 pages)
    Series Statement: World Bank E-Library Archive
    Series Statement: Other papers
    Abstract: The paper draws on the Inclusive Global Value Chains report submitted by the OECD and the World Bank Group to G20 Trade Ministers in October 2015, refining and prioritizing the options contained therein. The original report proposed a holistic approach to promoting more inclusive Global Value Chains (GVCs) spanning: (i) trade, investment and domestic policies both in G20 nations and in trade partner countries; (ii) investment in expanding the statistical basis and technical analysis of participation in GVCs; and (iii) sharing knowledge on best practices on rules, policies and programs . This paper also takes into account relevant policy documents published since October 2015, including insights obtained from recently published reports on Aid for Trade
    DOI: 10.1596/25170
    URL: Deutschlandweit zugänglich
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  • 13
    Online Resource
    Online Resource
    Alternative futures for global food and agriculture (2016)
    [s.l.] : OECD Paris
    Details
    ISBN: 9264247823 , 9789264247826
    Language: English
    Pages: Online-Ressource (112 S.)
    Edition: 1. Aufl.
    Parallel Title: Print version Publishing, OECD Alternative Futures for Global Food and Agriculture
    Parallel Title: Erscheint auch als Alternative futures for global food and agriculture
    DDC: 338.19
    Keywords: Ernährungsindustrie ; Landwirtschaft ; Ernährungssicherung ; Welt ; Food supply ; Electronic books ; Agriculture and Food ; Environment ; Governance ; Social Issues/Migration/Health ; Electronic books ; Landwirtschaft ; Nachhaltigkeit ; Agrarweltmarkt ; Ernährungspolitik
    Abstract: We face the challenges of developing a global food system that will feed a growing and more affluent population while preserving sensitive ecosystems, competing for limited natural resources, increasing agricultural productivity growth while mitigating and adapting to climate change and other threats, and contributing to rural area well-being.This report develops three contrasting scenarios to illustrate alternative futures, based on several global economic models and extensive discussions with relevant stakeholders, and outlines policy considerations to help ensure that future needs are met in an economically, environmentally and socially sustainable manner. The scenarios highlight the fundamental uncertainties surrounding forward-oriented decision making, and point to the crucial importance of international co-operation across multiple policy areas.
    Note: Description based upon print version of record
    DOI: 10.1787/9789264247826-en
    URL: Volltext
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  • 14
    Online Resource
    Online Resource
    Extended Producer Responsibility : Updated Guidance for Efficient Waste Management (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264293489 , 9789264256385 , 9789264256378
    Language: English
    Pages: 1 Online-Ressource (292 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La responsabilité élargie du producteur : Une mise à jour des lignes directrices pour une gestion efficace des déchets
    Parallel Title: Erscheint auch als Extended producer responsibility
    Keywords: Abfallwirtschaft ; Abfallentsorgung ; Umweltmanagement ; Abfallpolitik ; Welt ; Environment ; Governance ; Development ; Science and Technology ; Abfallvermeidung ; Produzent ; Verantwortung ; Nachhaltigkeit
    Abstract: This report updates the 2001 Guidance Manual for Governments on Extended Producer Responsibility (EPR), which provided a broad overview of the key issues, general considerations, and the potential benefits and costs associated with producer responsibility for managing the waste generated by their products put on the market. Since then, EPR policies to help improve recycling and reduce landfilling have been widely adopted in most OECD countries; product coverage has been expanded in key sectors such as packaging, electronics, batteries and vehicles; and EPR schemes are spreading in emerging economies in Asia, Africa and South America, making it relevant to address the differing policy contexts in developing countries. In light of all of the changes in the broader global context, this updated review of the guidelines looks at some of the new design and implementation challenges and opportunities of EPR policies, takes into account recent efforts undertaken by governments to better assess the cost and environmental effectiveness of EPR and its overall impact on the market, and addresses some of the specific issues in emerging market economies.
    DOI: 10.1787/9789264256385-en
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  • 15
    Online Resource
    Online Resource
    Panorama de las Administraciones Públicas: América Latina y el Caribe 2017 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266391 , 9789264266407
    Language: Spanish
    Pages: 1 Online-Ressource (192 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Government at a Glance: Latin America and the Caribbean 2017
    Keywords: Governance
    Abstract: La segunda edición de Panorama de las Administraciones Públicas América Latina y el Caribe, provee los datos más actualizados sobre las administraciones públicas en ALC y su comparación con los países miembros de la OCDE. A su vez, contiene nuevos indicadores en las áreas de finanzas públicas, centros de gobierno, gobernanza y política regulatoria, gobierno abierto, gobierno digital y contratación pública. Esta edición también incluye una sección especial sobre prácticas presupuestarias en el sector salud. Después de una década de crecimiento económico sostenido, reforzado por el precio elevado de las materias primas, las condiciones económicas se están deteriorando en ALC. En este contexto se espera que los gobiernos de ALC diseñen políticas transparentes, incluyentes y eficientes. Esta publicación proporciona a los formuladores de política indicadores de desempeño, ofreciendo una perspectiva comparativa. Indicadores de alta calidad son necesarios hoy más que nunca para ayudar a los gobiernos a tomar decisiones informadas e implementar acciones difíciles, con el fin de mantener el progreso y los avances que se han logrado en la región durante los últimos años.
    DOI: 10.1787/9789264266391-es
    URL: lizenzpflichtig
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  • 16
    Online Resource
    Online Resource
    Princípios de Governo das Sociedades do G20 e da OCDE (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259195
    Language: Portuguese
    Pages: 1 Online-Ressource (68 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Parallel Title: Parallele Sprachausgabe G20/OECD Các Nguyên tắc Quản trị Công ty
    Parallel Title: Parallele Sprachausgabe G20/OECD-Grundsätze der Corporate Governance
    Parallel Title: Parallele Sprachausgabe G20/ՏՀԶԿ Կորպորատիվ Կառավարման Սկզբունքներ
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Japanese version)
    Parallel Title: Parallele Sprachausgabe Principios de Gobierno Corporativo de la OCDE y del G20
    Parallel Title: Parallele Sprachausgabe Země G20/OECD Principy správy a řízení společností
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance: (Turkish version)
    Parallel Title: Parallele Sprachausgabe G20/OECD Korporatīvās pārvaldības principi
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Chinese version)
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Arabic version)
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Russian version)
    Keywords: Governance ; Industry and Services
    Abstract: Os Princípios de Governo das Sociedades do G20 e da OCDE auxilia os decisores políticos a avaliar e melhorar o enquadramento jurídico, regulamentar e institucional para o governo das sociedades. Também oferecem orientações para as bolsas de valores, investidores, sociedades e outros com um papel no processo de desenvolvimento de um bom governo das sociedades. Publicados pela primeira vez em 1999, os Princípios tornaram-se uma referência internacional no governo das sociedades. Foram adotados como uma das Normas Fundamentais do Conselho de Estabilidade Financeira para Sistemas Financeiros Sólidos e endossados pelo G20. Esta edição de 2015 tem em conta os desenvolvimentos nos setores tanto financeiro como societário que podem influenciar a eficiência e a relevância das políticas e práticas de governo das sociedades.
    DOI: 10.1787/9789264259195-pt
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  • 17
    Online Resource
    Online Resource
    Labor Migration in Asia : Building effective institutions (2016)
    Tokyo : Asian Development Bank Institute
    Details
    ISBN: 9789264251076
    Language: English
    Pages: 1 Online-Ressource (90 p.)
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: This report analyses the institutions and structures that govern labor migration in Asia. It considers the important role of governments and other stakeholders in both labour-destination countries such as Japan, the Republic of Korea, and Singapore, and labour-sending countries such as India, the Philippines, and Sri Lanka. Key issues are the extent to which these structures provide an orderly process for the movement of people between countries and whether the rights and the welfare of workers are protected.
    DOI: 10.1787/9789264251076-en
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  • 18
    Online Resource
    Online Resource
    Integrity Framework for Public Investment (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251762
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Integrity framework for public investment
    Keywords: Öffentliche Investition ; Anti-Korruption ; Governance-Ansatz ; OECD-Staaten ; Governance ; OECD ; Öffentliche Investition ; Korruption
    Abstract: Public investment, and particularly infrastructure investment, is important for sustainable economic growth and development as well as public service provision. However, it is also vulnerable to capture and corruption. This publication examines the direct and indirect benefits of public investment if carried out in a clean and efficient manner. It provides a Framework for Integrity in Public Investment, mapping out risks of corruption at each phase of the investment cycle. It also identifies tools and mechanisms to promote integrity in the public investment cycle and provides examples of their successful implementation in both the public and private sectors.
    DOI: 10.1787/9789264251762-en
    URL: Volltext
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  • 19
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    Online Resource
    Supporting teacher professionalism : insights from TALIS 2013 (2016)
    Details
    ISBN: 9789264248601
    Language: English
    Pages: 1 Online-Ressource (221 Seiten)
    Series Statement: TALIS
    Parallel Title: Print version Publishing, OECD Supporting Teacher Professionalism - Insights from TALIS 2013
    Keywords: Electronic books
    Abstract: This report examines the nature and extent of support for teacher professionalism using the Teaching and Learning International Survey (TALIS) 2013, a survey of teachers and principals in 34 countries and economies around the world. Teacher professionalism is defined as the knowledge, skills, and practices that teachers must have in order to be effective educators.The report focuses on lower secondary teachers (ISCED 2) in different education systems and looks at cross-cultural differences in teacher professionalism. It explores how teacher professionalism is linked to policy-relevant teacher outcomes such as perceived status, satisfaction with profession and school environment or perceived self-efficacy. The publication also tackles equity concerns in teacher professionalism: it examines professionalism support gaps, which are defined as differences in support for teacher professionalism in schools with high levels of disadvantage as compared to those with low-levels of disadvantage. Last but not least, the report presents a number of policy-relevant recommendations to enhance teacher professionalism and equity in access to high-quality teaching in OECD member countries.
    Note: Description based upon print version of record
    DOI: 10.1787/9789264248601-en
    URL: Volltext
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  • 20
    Online Resource
    Online Resource
    OECD Skills Strategy Diagnostic Report: Peru 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264300293
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Peru ; Education ; Employment ; Peru ; Graue Literatur
    Abstract: Skills are central to Peru’s future prosperity and the well-being of its people. Peru's economic development to date has largely been driven by abundant natural resources and high commodity prices in the global market. The goal for the future is to ensure productive diversification, expand export capacity and take part in global value chains with more complex goods and services. Boosting the development, activation and use of skills will be key to achieving these ambitions. As demonstrated by the Survey of Adult Skills (PIAAC), which Peru is currently deploying, higher skills levels are not only associated with higher productivity and earnings, but also with other important outcomes, such as better health, higher levels of trust and greater propensity to contribute to society through volunteering. The OECD Skills Strategy Diagnostic Report: Peru sets out nine skills challenges for Peru. These challenges were identified through two interactive workshops with stakeholders as well as through analysis of the OECD and other data sources. The first six challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions that strengthen the overall skills system.
    DOI: 10.1787/9789264300293-en
    URL: Volltext
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 21
    Online Resource
    Online Resource
    School leadership for learning : insights from TALIS 2013 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9264258337 , 9789264258334 , 9264258345 , 9789264258341
    Language: English
    Pages: 1 Online-Ressource (176 Seiten) , Illustrationen
    Series Statement: TALIS
    Series Statement: Talis 2013
    Series Statement: Teaching and learning International survey
    Parallel Title: Erscheint auch als School leadership for learning
    Parallel Title: Erscheint auch als School leadership for learning
    Keywords: Teaching and Learning International Survey ; Teaching and Learning International Survey ; Schule ; Führungskräfte ; Lehrkräfte ; OECD-Staaten ; Educational leadership ; Educational leadership ; Educational leadership ; Educational leadership ; Education ; OECD ; Schule ; Lehrer ; Schulleiter
    Abstract: The OECD Teaching and Learning International Survey (TALIS) is the largest international survey of teachers and school leaders. Using the TALIS database, this report looks at different approaches to school leadership and the impact of school leadership on professional learning communities and on the learning climate in individual schools. It looks at principals’ instructional and distributed leadership across different education systems and levels. Instructional leadership comprises leadership practices that involve the planning, evaluation, co-ordination and improvement of teaching and learning. Distributed leadership in schools explores the degree of involvement of staff, parents or guardians, and students in school decisions. How are principals’ and schools’ characteristics related to instructional and distributed leadership? What types of leadership are favoured across countries? What impact do they have on the establishment of professional learning communities and positive learning environments? The report notes that teacher collaboration is more common in schools with strong instructional leadership. However, about one in three principals does not actively encourage collaboration among the teaching staff in his or her school. There is room for improvement; and both policy and practice can help achieve it. The report offers a series of policy recommendations to help strengthen school leadership.
    DOI: 10.1787/9789264258341-en
    URL: Volltext
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  • 22
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    Ten questions for mathematics teachers : ... and how PISA can help answer them (2016)
    Paris : OECD
    Details
    ISBN: 9789264265387
    Language: English
    Pages: 1 Online-Ressource (90 Seiten) , Illustrationen
    Series Statement: PISA
    Parallel Title: Erscheint auch als Ten questions for mathematics teachers
    Parallel Title: Erscheint auch als Druck-Ausgabe: Ten questions for mathematics teachers
    RVK:
    SM 605
    Keywords: Education ; Mathematikunterricht
    Abstract: Every three years, the Programme for International Student Assessment, better known as PISA, evaluates 15 year-old students around the world to determine how well their education system has prepared them for life after compulsory schooling. Once the results are published, the media rush to compare their countries’ positions in the international league tables. Government policy makers, journalists and academic researchers mine the report to find out how successful education systems elicit the best performance from their students while making access to high-quality education more equitable. But sometimes the key messages don’t make it back to the teachers who are preparing their country’s students every day. Ten Questions for Mathematics Teachers… and How PISA Can Help Answer Them aims to change that. This report delves into topics such as, “How much should I encourage my students to be responsible for their own learning in mathematics?” or “As a mathematics teacher, how important is the relationship I have with my students?”. It gives teachers timely and relevant data and analyses that can help them reflect on their teaching strategies and how students learn.
    DOI: 10.1787/9789264265387-en
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    Enseignement supérieur et marché du travail au Togo : Comment valoriser les compétences ? (2016)
    Paris : OECD
    Details
    ISBN: 9789264263901
    Language: French
    Pages: 1 Online-Ressource (158 Seiten) , Ilustrationen, Diagramme
    Series Statement: Études du Centre de développement
    Keywords: Education ; Employment ; Development ; Togo
    Abstract: Les compétences occupent une place centrale dans le développement économique, social et humain des individus et des sociétés. Leur rôle est d’autant plus important pour une économie en développement comme le Togo, qui doit rapidement faire face à des difficultés majeures telles que l’ampleur de la pauvreté et de fortes inégalités alimentées par la prévalence d’activités peu productives dans le secteur informel et la faible création d’emplois décents. Cette étude examine les principaux défis auxquels le système éducatif du Togo est confronté. Elle s’appuie sur la méthodologie développée par l’OCDE dans le cadre des stratégies nationales de compétences, et se focalise sur l’enseignement supérieur tout en tenant compte de l’ensemble du système éducatif et du marché du travail. L’analyse couvre les enjeux principaux auxquels fait face le Togo quant à sa capacité à développer les compétences appropriées, à mobiliser les compétences sur le marché du travail, à utiliser les compétences efficacement et à renforcer la gouvernance de l’enseignement supérieur.
    DOI: 10.1787/9789264263901-fr
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  • 24
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    Policy brief on women's entrepreneurship (2016)
    Luxembourg : Publications Office of the European Union
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD SME and entrepreneurship papers no. 8
    Series Statement: OECD SME and Entrepreneurship Papers
    Keywords: entrepreneurship ; women ; SME ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This policy brief on women in entrepreneurship was produced by the OECD and the European Commission. It explores the gender gap in entrepreneurship, the differences between male- and female-owned businesses, and the unique challenges that female entrepreneurs face when it comes to starting a business. Policy makers can support female entrepreneurs by promoting a positive attitude and female role models, offering training courses and mentoring, facilitating access to finance, and ensuring that their policies help women to participate in the labour market. This policy brief is part of a series of documents produced by the OECD and the European Commission on inclusive entrepreneurship. The series includes policy briefs on youth entrepreneurship, senior entrepreneurship, social entrepreneurship, evaluation of inclusive entrepreneurship programmes, access to business start-up finance for inclusive entrepreneurship and entrepreneurship by the disabled as a well as a report on ‘The Missing Entrepreneurs’. All these documents are available in English, French and German. They are available at http://www.oecd.org/cfe/leed/inclusive-entrepreneurship.htm.
    DOI: 10.1787/dd2d79e7-en
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    URL: Volltext  (lizenzpflichtig)
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  • 25
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    Résultats du PISA 2015; Band I: L' excellence et l'équité dans l'éducation / Organisation de coopération et de développement économiques (2016)
    Paris : OECD Publishing
    In:  Band I
    Details
    ISBN: 9789264267534
    Language: French
    Pages: 1 Online-Ressource (512 Seiten) , Illustrationen
    Series Statement: PISA
    Angaben zur Quelle: Band I
    Keywords: Education
    Abstract: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) cherche non seulement à évaluer ce que les élèves savent en sciences, en compréhension de l’écrit et en mathématiques, mais aussi à déterminer ce qu’ils sont capables de faire avec ces connaissances. Les résultats de l’enquête PISA révèlent la qualité et l’équité de l’apprentissage dans le monde entier, et offrent aux professionnels de l’éducation et aux responsables politiques la possibilité de découvrir les politiques et pratiques d’autres pays et de s’en inspirer. Vous avez entre les mains l’un des cinq volumes qui présentent les résultats de l’évaluation PISA 2015, la sixième édition de cette enquête triennale. Le volume I, L’excellence et l’équité dans l’éducation, résume la performance des élèves en sciences, en compréhension de l’écrit et en mathématiques, et définit et mesure l’équité dans l’éducation. Il se concentre sur les attitudes des élèves à l’égard de l’apprentissage en sciences et analyse leur aspiration à embrasser une carrière scientifique. Il examine aussi l’évolution de la performance et de l’équité ces dernières années dans les pays et économies participant à l’enquête PISA. Le volume II, Politiques et pratiques pour des établissements performants, examine les liens entre la performance des élèves et diverses caractéristiques des établissements et des systèmes d’éducation, notamment les ressources affectées à l’éducation, l’environnement d’apprentissage et les critères de sélection des élèves entre les établissements, les filières d’enseignement et les classes. Le volume III, Le bien-être des élèves, décrit la relation entre les résultats scolaires des élèves de 15 ans et leur vie sociale et leurs attitudes à l’égard de l’apprentissage. Le volume IV, La culture financière des élèves, analyse les connaissances et l’expérience des élèves dans les matières financières. Le volume V, La résolution collaborative de problèmes, analyse la capacité des élèves à travailler à plusieurs pour la résolution de problèmes. Il examine aussi le rôle de l’éducation dans le développement de la capacité des jeunes à résoudre des problèmes en équipe.
    DOI: 10.1787/9789264267534-fr
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  • 26
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    Chile: Policy Priorities for Stronger and More Equitable Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251182
    Language: English
    Pages: Online-Ressource (45 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Chile; Prioridades de políticas para un crecimiento más fuerte y equitativo
    Keywords: Economics ; Chile
    Abstract: Backed by strong economic growth Chile has made substantial progress in improving the quality of life of its citizens. Nonetheless, gaps in living standards vis-à-vis other OECD countries remain large and there are strong differences in well-being across the Chilean population. The government has introduced important steps to strengthen redistribution and improve equality of opportunities, including ambitious tax, labour and education reforms. But there is room to further improve the design of many policies to promote inclusiveness. Moreover, to sustain progress in well-being, Chile also needs faster productivity growth which stagnated until recently. This requires policies that foster competition, improve human capital accumulation and increase the diversification of the economy that still relies heavily on commodity exports.
    DOI: 10.1787/9789264251182-en
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    Making Integration Work : Refugees and others in need of protection (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251236
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Making Integration Work
    Parallel Title: Parallelausg. Erfolgreiche Integration; Flüchtlinge und sonstige Schutzbedürftige
    Parallel Title: Erscheint auch als Making integration work
    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The OECD series Making Integration Work draws on key lessons from the OECD’s work on integration, particularly the Jobs for Immigrants country reviews series. The objective is to summarise in a non-technical way the main challenges and good policy practices to support the lasting integration of immigrants and their children for selected key groups and domains of integration. Each volume presents ten lessons and examples of good practice, complemented by synthetic comparisons of the integration policy frameworks in OECD countries. This first volume deals with refugees and others in need of protection, referred to as humanitarian migrants.
    DOI: 10.1787/9789264251236-en
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    OECD Reviews of Labour Market and Social Policies: Latvia 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250505
    Language: English
    Pages: Online-Ressource (236 p.)
    Series Statement: OECD Reviews of Labour Market and Social Policies
    Parallel Title: Erscheint auch als OECD reviews of labour market and social policies
    Keywords: Arbeitsmarktpolitik ; Sozialpolitik ; Arbeitsmarkt ; Arbeitskräftepotenzial ; Soziale Lage ; Lettland ; Employment ; Social Issues/Migration/Health ; Latvia ; Lettland ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Beschäftigungspolitik ; Sozialpolitik
    Abstract: Latvia has undergone major economic and social change since the early 1990s. Despite an exceptionally deep recession following the global financial crisis, impressive economic growth over the past two decades has narrowed income and productivity gaps relative to comparator countries in the OECD. But Latvians report low degrees of life satisfaction, very large numbers of Latvians have left the country, and growth has not been inclusive. A volatile economy and very large income disparities create pressing needs for more effective social and labour-market policies. The government’s reform programme rightly acknowledges inequality as a key challenge. However, without sustained policy efforts and adequate resources, there is a risk that productivity and income growth could remain below potential and social cohesion could be further weakened by high or rising inequality.
    DOI: 10.1787/9789264250505-en
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    Teaching excellence through professional learning and policy reform : lessons from around the world (2016)
    Paris : OECD
    Details
    ISBN: 9789264252059
    Language: English
    Pages: 1 Online-Ressource (94 Seiten) , Illustrationen
    Series Statement: International summit on the teaching profession
    Parallel Title: Erscheint auch als Schleicher, Andreas, 1964 - Teaching excellence through professional learning and policy reform
    RVK:
    DN 2000
    Keywords: Bildungspolitik ; Lehrkräfte ; Qualifikation ; OECD-Staaten ; Education ; Bildungspolitik ; Lehrer ; Qualifikation
    Abstract: If the quality of an education system can never exceed the quality of its teachers, then countries need to do all they can to build a high-quality teaching force. Teaching Excellence through Professional Learning and Policy Reform: Lessons from around the World, the background report to the sixth International Summit on the Teaching Profession, describes the knowledge, skills and character qualities common to the most effective teachers. It examines the education policies and practices that help teachers to acquire these tools, including through induction and mentoring programmes, ongoing professional development activities, student assessments, and collaboration with colleagues. The publication also discusses the importance of involving all stakeholders – especially teachers – in the process of education reform.
    DOI: 10.1787/9789264252059-en
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    Essai n 476 : Essais in vitro de mutation génique sur cellules de mammifères utilisant les gènes Hprt et xprt (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264816
    Language: French
    Pages: Online-Ressource (19 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 476; In Vitro Mammalian Cell Gene Mutation Tests using the Hprt and xprt genes
    Keywords: Environment
    Abstract: L'essai in vitro de mutation génique sur des cellules de mammifères peut être employé pour détecter des mutations induites par les substances chimiques. Dans cet essai, les systèmes genetiques utilisés permettent de détecter une mutation sur les loci de l’hypoxanthine-guanine phosphoribosyl transferase (HPRT) et d’un transgène de la xanthine-guanine phosphoribosyl transferase (XPRT). Les essais de la mutation de HPRT et de XPRT détectent différents types d’événements génétiques. Des cellules en suspension ou en culture monocouche sont exposées à quatre concentrations analysables de la substance d'essai au moins, avec et sans activation métabolique, pendant une période appropriée. Elles sont repiquées pour déterminer la cytotoxicité et pour permettre l'expression phénotypique avant la sélection. La cytotoxicité est habituellement déterminée en mesurant l'efficacité de clonage relative (survie) ou la croissance totale relative des cultures après la période de traitement. Les cultures traitées sont maintenues dans le milieu de croissance pendant une période suffisante, caractéristique de chaque locus et de chaque type cellulaire, afin de permettre l'expression phénotypique presque optimale des mutations induites. La fréquence de mutant est déterminée par l’ensemencement d’un nombre connu de cellules dans le milieu contenant l'agent sélectif pour détecter des cellules mutantes, et dans le milieu sans agent sélectif pour déterminer l'efficacité de clonage (viabilité). Après un temps approprié d'incubation, des colonies sont comptées.
    DOI: 10.1787/9789264264816-fr
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    Test No. 476: In Vitro Mammalian Cell Gene Mutation Tests using the Hprt and xprt genes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264809
    Language: English
    Pages: Online-Ressource (18 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 476 ; Essais in vitro de mutation génique sur cellules de mammifères utilisant les gènes Hprt et xprt
    Keywords: Environment
    Abstract: The in vitro mammalian cell gene mutation test can be used to detect gene mutations induced by chemical substances. In this test, the used genetic endpoints measure mutation at hypoxanthine-guanine phosphoribosyl transferase (HPRT), and at a transgene of xanthineguanine phosphoribosyl transferase (XPRT). The HPRT and XPRT mutation tests detect different spectra of genetic events. Cells in suspension or monolayer culture are exposed to, at least four analysable concentrations of the test substance, both with and without metabolic activation, for a suitable period of time. They are subcultured to determine cytotoxicity and to allow phenotypic expression prior to mutant selection. Cytotoxicity is usually determined by measuring the relative cloning efficiency (survival) or relative total growth of the cultures after the treatment period. The treated cultures are maintained in growth medium for a sufficient period of time, characteristic of each selected locus and cell type, to allow near-optimal phenotypic expression of induced mutations. Mutant frequency is determined by seeding known numbers of cells in medium containing the selective agent to detect mutant cells, and in medium without selective agent to determine the cloning efficiency (viability). After a suitable incubation time, colonies are counted.
    DOI: 10.1787/9789264264809-en
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    OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition : (Russian version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263680
    Language: Russian
    Pages: Online-Ressource (108 p.)
    Parallel Title: Parallelausg. OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition
    Parallel Title: Parallelausg. Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques, Édition 2015
    Parallel Title: Parallelausg. OECD-Leitsätze zu Corporate Governance in staatseigenen Unternehmen, Ausgabe 2015
    Parallel Title: Parallelausg. Directrices de la OCDE sobre el Gobierno Corporativo de las Empresas Públicas, Edición 2015
    Parallel Title: Parallelausg. OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition; (Korean version)
    Parallel Title: Parallelausg. OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition; (Chinese version)
    Keywords: Finance and Investment ; Governance
    Abstract: The new OECD Guidelines on Corporate Governance of State-Owned Enterprises provide an internationally agreed benchmark to help governments assess and improve the way they exercise their ownership functions in state-owned enterprises. Good corporate governance of state-owned enterprises is a key reform priority in many countries. Improved efficiency and better transparency in the state owned sector will result in considerable economic gains, especially in countries where state ownership is important. In addition, creating a level playing field for private and state-owned enterprises will encourage a sound and competitive business sector. The Guidelines, first adopted in 2005, provide a set of good practices on the legal and regulatory framework for state-owned enterprises (SOEs), the professionalisation of the state ownership function and the corporate governance arrangements of SOEs. This new version of the recommendation was developed in the light of almost a decade of experiences with its implementation and a number of thematic and comparative studies, developed on the basis of the earlier version of the Guidelines, that showed the need for, and supported, their revision, including in areas such as disclosure and transparency, public-private competition, board practices and funding and financing of SOE.
    DOI: 10.1787/9789264263680-ru
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    Essai n 222: Essai de reproduction chez le ver de terre (Eisenia fetida/Eisenia andrei) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264502
    Language: French
    Pages: Online-Ressource (21 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 222; Earthworm Reproduction Test (Eisenia fetida/Eisenia andrei)
    Keywords: Environment
    Abstract: Cette méthode d’essai est conçue pour évaluer les effets des produits chimiques dans le sol sur le taux de reproduction (et d'autres critères sub-létaux) de deux espèces de lombric : Eisenia fetida ou Eisenia andrei. Des vers adultes sont exposés à une gamme des concentrations de la substance d'essai, mélangée dans le sol ou appliquée sur la surface du sol. La gamme des concentrations d'essai est choisie pour couvrir les concentrations susceptibles de provoquer des effets à la fois sub-létaux et létaux, sur une période de huit semaines. L'essai limite correspond à un niveau de dose de 1000 mg/kg. Cette étude inclut l'observation de comportements inhabituels et de la morphologie, le comptage et le pesage des vers adultes après les quatre premières semaines et le nombre de juvéniles éclos à la fin de la deuxième période de quatre semaines. Le taux de reproduction des vers exposés à la substance d'essai est comparé à celui des témoins afin de déterminer la concentration sans effet observé (CSEO) et/ou la CEx, en utilisant un modèle de régression pour estimer la concentration qui entraînerait une réduction de x% du taux de reproduction. Les concentrations expérimentales doivent couvrir la CEx de façon à ce que la CEx soit interpolée plutôt qu’extrapolée.
    DOI: 10.1787/9789264264502-fr
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    World Energy Balances 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263116
    Language: English
    Pages: Online-Ressource (693 p.)
    Series Statement: World Energy Balances
    DOI: 10.1787/9789264263116-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uganda 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266209
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Uganda 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uganda ; Taxation ; Uganda ; Uganda ; Steuer
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uganda. 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 130 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.
    DOI: 10.1787/9789264266209-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Bulgaria 2016 : Combined: Phase 1 + Phase 2, incorporating Phase 2 ratings (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265790
    Language: English
    Pages: Online-Ressource (132 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: Bulgaria 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bulgarien ; Taxation ; Bulgaria
    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 130 jurisdictions which participate in the work of the Global Forum on an equal footing. This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    DOI: 10.1787/9789264265790-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominica 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266124
    Language: English
    Pages: Online-Ressource (128 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: Dominica 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominica ; Taxation ; Dominica
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominica. 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 130 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.
    DOI: 10.1787/9789264266124-en
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    OECD Public Governance Reviews: Spain 2016 : Linking Reform to Results for the Country and its Regions (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263024
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als OECD public governance reviews
    Keywords: Verwaltungsreform ; Regionalverwaltung ; Spanien ; Governance ; Economics ; Spain
    Abstract: In 2014, Spain launched a set of administrative reforms called “The CORA reform” as part of broader fiscal reforms. The CORA was a comprehensive and ambitious programme to create conditions for a more transparent public administration closer to citizens and businesses. The reforms were the subject of an OECD Public Governance Review undertaken in 2014. This progress report, the first of its kind, analyses how the OECD recommendations in the 2014 review have been implemented so far at the national level. In addition, it describes how the autonomous communities Galicia and Murcia have implemented the recommendations, and discusses the challenges that remain for achieving effective co-ordination and closer collaboration between the central and the regional levels in the area of public sector reform.
    DOI: 10.1787/9789264263024-en
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    Revenue Statistics in Asian Countries 2016 : Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266483
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    DOI: 10.1787/9789264266483-en
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  • 40
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    Financing Climate Action in Eastern Europe, the Caucasus and Central Asia (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266339
    Language: English
    Pages: Online-Ressource (104 p.) , ill.
    Series Statement: Green Finance and Investment
    Parallel Title: Erscheint auch als Financing climate action in Eastern Europe, the Caucasus and Central Asia
    Keywords: Klimaschutz ; Finanzierung ; Entwicklungsfinanzierung ; Osteuropa ; Kaukasus ; Zentralasien ; Energy ; Environment ; Finance and Investment ; Bericht ; Klimaschutz ; Finanzierung ; Osteuropa ; Zentralasien
    Abstract: This report aims to shed light on how EECCA countries and development co-operation partners are working together to finance climate actions, using the OECD DAC database to examine finance flows by provider, sector, financial instrument, channel, etc. A significant amount was committed by international public sources to the 11 countries comprising the EECCA in 2013 and 2014 (i.e. USD 3.3 billion per year), but the scale of such finance varies considerably from country to country and is insufficient to achieve and strengthen their climate targets communicated through the Intended Nationally Determined Contributions COP21. In addition, while a range of climate-related policies have already been developed by the EECCA countries, the extent to which such policies are being effectively implemented and conducive to attracting climate finance is still unclear. In this respect, this report proposes a set of questions for the EECCA countries to self-assess their readiness to seize opportunities to access scaled-up climate finance from various sources: public, private, international and domestic.
    DOI: 10.1787/9789264266339-en
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    Policy Priorities for Making Poland a More Inclusive and Knowledge-Based Economy (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267886
    Language: English
    Pages: Online-Ressource (44 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Poland
    Abstract: Twenty years into its membership in the OECD, Poland has achieved impressive progress in terms of the living standards of its citizens. The country did not only manage to significantly reduce the GDP per capita gap with other OECD countries, but it also caught up with respect to several other dimensions of well-being. To ensure further widespread improvements in living standards, Poland needs to continue to move towards higher-technology production, boosting productivity and improving access to high-quality jobs and good pay. This report reviews recently implemented and planned reforms that aim to achieve these goals and proposes further policy measures to help Poland make the shift towards a more knowledge-based economy. To safeguard inclusiveness, it is crucial that the government also put in place appropriate policies to ensure that no one is left behind during this transformation and that all firms and all citizens can equally participate in and benefit from it.
    DOI: 10.1787/9789264267886-en
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    States of Fragility 2016 : Understanding Violence (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267213
    Language: English
    Pages: Online-Ressource (180 p.)
    Keywords: Failed State ; Begrenzte Staatlichkeit ; Gewalttätigkeit ; Einflussgröße ; Politik ; Soziales Feld ; Umweltfaktor ; Innere Sicherheit ; Kausalität ; Ursache
    DOI: 10.1787/9789264267213-en
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    Farm Management Practices to Foster Green Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264238657
    Language: English
    Pages: Online-Ressource (141 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Farm management practices to foster green growth
    Keywords: Ökologischer Landbau ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology ; Industry and Services ; Biotechnologie ; Umweltverträglichkeit ; Biologischer Landbau ; Nachhaltigkeit
    Abstract: This report looks at farm management practices with green growth potential, from farmer-led innovations (such as those directly linked to soil and water, Integrated Pest Management, organic farming) to science-led technologies (such as biotechnology and precision agriculture). Global food demand can only be met in a sustainable way if new forms of agricultural production and innovative technologies can be unlocked to increase the productivity, stability, and resilience of production systems with goals beyond just raising yields, including saving water and energy, reducing risk, improving product quality, protecting the environment and climate change mitigation.
    DOI: 10.1787/9789264238657-en
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    Making Cities Work for All : Data and Actions for Inclusive Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263260
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Parallel Title: Erscheint auch als Making cities work for all
    Keywords: Stadtwachstum ; Soziale Integration ; OECD-Staaten ; Urban, Rural and Regional Development ; Stadt ; Wirtschaftswachstum ; Nachhaltigkeit
    Abstract: Cities are places where opportunities for prosperity coexist with stark inequalities between the richest and the poorest. Cities produce and attract highly educated workers and innovative employers. It is usually easier in cities than in other parts of the country for individuals to climb up the income, education or jobs ladder. But cities, especially the largest ones, also concentrate inequalities, both in income and in other well-being aspects, that remain remarkably high in many OECD economies. Access to opportunities seems stalled for many low-income urban residents, who often live in distressed neighbourhoods. This report provides ground-breaking, internationally comparable data on economic growth, inequalities and well-being at the city level in OECD countries. It provides empirical evidence on how cities are diverging from, or converging with, other parts of the country, and of the extent of inequality within cities. Finally, it proposes a framework for action, to help national and local governments reorient policies towards more inclusive growth in cities – a new approach to growth that ensures that no part of society is left behind.
    DOI: 10.1787/9789264263260-en
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    Essai n 220: Essai de reproduction chez l'enchytrée (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264489
    Language: French
    Pages: Online-Ressource (25 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 220; Enchytraeid Reproduction Test
    Keywords: Environment
    Abstract: Cette Ligne directrice est conçue pour évaluer les effets des produits chimiques sur la reproduction d’un ver enchytrée, Enchytraeus albidus Henle 1873, dans le sol. Des enchytrées adultes sont exposés à une gamme de concentrations de la substance d'essai mélangée à un sol artificiel. Dix vers sont aléatoirement assignés à chaque récipient d'essai. Un essai de détermination de l’ordre de grandeur des concentrations devrait être utilisé, durant deux semaines, si des informations manquent. La durée de l'essai définitif est de six semaines. À la fin de l’essai le nombre total de vers juvéniles produits par animal parent et la survie des animaux parents sont évalués. L'essai limite correspond à un niveau de dose de 1000 mg/kg. Le rapport d'essai inclut les changements morphologiques des adultes, le nombre de descendants. Le taux de reproduction des animaux exposés à la substance d'essai est comparé à celui des témoins afin de déterminer la concentration sans effet observé (CSEO) et/ou la CEx, à l'aide d'un modèle de régression pour estimer la concentration qui entraînerait une réduction de x% du taux de reproduction. Les concentrations expérimentales doivent couvrir la CEx, de façon à ce que la CEx soit interpolée plutôt qu'extrapolée.
    DOI: 10.1787/9789264264489-fr
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    Test No. 490: In Vitro Mammalian Cell Gene Mutation Tests Using the Thymidine Kinase Gene (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264908
    Language: English
    Pages: Online-Ressource (24 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 490 ; Essai In Vitro de Mutation Génique Sur Cellules de Mammifères Utilisant le Gène de la Thymidine Kinase
    Keywords: Environment
    Abstract: The in vitro mammalian cell gene mutation test can be used to detect gene mutations induced by chemical substances. This TG includes two distinct in vitro mammalian gene mutation assays requiring two specific tk heterozygous cells lines: L5178Y tk+/-3.7.2C cells for the mouse lymphoma assay (MLA) and TK6 tk+/- cells for the TK6 assay. Genetic events detected using the tk locus include both gene mutations and chromosomal events. Cells in suspension or monolayer culture are exposed to, at least four analysable concentrations of the test substance, both with and without metabolic activation, for a suitable period of time. They are subcultured to determine cytotoxicity and to allow phenotypic expression prior to mutant selection. Cytotoxicity is usually determined by measuring the relative cloning efficiency (survival) or relative total growth of the cultures after the treatment period. The treated cultures are maintained in growth medium for a sufficient period of time, characteristic of each selected locus and cell type, to allow near-optimal phenotypic expression of induced mutations. Mutant frequency is determined by seeding known numbers of cells in medium containing the selective agent to detect mutant cells, and in medium without selective agent to determine the cloning efficiency (viability). After a suitable incubation time, colonies are counted.
    DOI: 10.1787/9789264264908-en
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    Test No. 220: Enchytraeid Reproduction Test (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264472
    Language: English
    Pages: Online-Ressource (24 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 220; Essai de reproduction chez l'enchytrée
    Keywords: Environment
    Abstract: This Test Guideline is designed to be used for assessing the effects of chemicals on the reproductive output of the enchytraeid worm, Enchytraeus albidus Henle 1873, in soil. Adult enchytraeid worms are exposed to a range of concentrations of the test substance mixed into an artificial soil. Ten worms are randomly allocated to each test vessel. A range-finding test should be used, for two weeks, in case of no sufficient information. The duration of the definitive test is six weeks. At the end the total number of juveniles produced by parent animal and the survival of parent animals are assessed. The limit test corresponds to one dose level of 1000 mg/kg. The study report should include the adult morphological changes, the number of offspring. The reproductive output of the animals exposed to the test substance is compared to that of the control(s) in order to determine the no observed effect concentration (NOEC) and/or ECx by using a regression model to estimate the concentration that would cause a x % reduction in reproductive output. The test concentrations should bracket the ECx so that the ECx then comes from interpolation rather than extrapolation.
    DOI: 10.1787/9789264264472-en
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    tude de l'OCDE sur la gestion des risques au Maroc (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267145
    Language: French
    Pages: Online-Ressource (240 p.) , ill.
    Keywords: Governance ; Morocco
    Abstract: L’étude de l’OCDE sur la gestion des risques au Maroc analyse l’action d’acteurs multiples, allant du gouvernement central, des collectivités territoriales, des organes de recherche, du secteur privé et de la société civile, en faveur d’une gestion efficace des risques majeurs. Elle porte une attention particulière aux questions de gouvernance, de coordination et d’inclusion. Son analyse prend en compte l’ensemble du cycle de gestion des risques (évaluation des risques, prévention et atténuation, réponse et gestion de l'urgence, et relèvement et reconstruction), et identifie les défis restant à relever pour renforcer la résilience de l’économie et de la société marocaine face aux risques.
    DOI: 10.1787/9789264267145-fr
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    Starting Strong IV : Qualitätsmonitoring in der Frühkindlichen Bildung, Betreuung und Erziehung (2016)
    Paris : OECD Publishing | Munich : German Youth Institute
    Details
    ISBN: 9789264268289
    Language: German
    Pages: Online-Ressource (350 p.) , ill.
    Keywords: Education
    DOI: 10.1787/9789264268289-de
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  • 50
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    Les compétences au service du progrès social : Le pouvoir des compétences socio-affectives (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264256491
    Language: French
    Pages: Online-Ressource (148 p.)
    Series Statement: Études de l'OCDE sur les compétences
    Parallel Title: Parallelausg. Skills for Social Progress; The Power of Social and Emotional Skills
    Parallel Title: Parallelausg. Habilidades para el progreso social ; El poder de las habilidades sociales y emocionales
    Parallel Title: Parallelausg. Competências para o progresso social; O poder das competências socioemocionais
    Keywords: Education
    Abstract: Les enfants d’aujourd’hui auront besoin d’un ensemble équilibré de compétences cognitives, sociales et affectives pour réussir dans la vie moderne. Leur faculté à atteindre les objectifs, à travailler avec autrui et à gérer leurs émotions sera essentielle pour affronter les défis du XXIe siècle. Si tout le monde s’accorde à reconnaitre l’importance des compétences sociales et affectives, telles que la persévérance, la sociabilité et l’estime de soi, on ne peut pas en dire autant des moyens à mettre en œuvre pour améliorer ces compétences et des efforts déployés pour les mesurer et les renforcer. Les enseignants et les parents ne savent peut-être pas si les efforts qu’ils déploient pour développer ces compétences portent leurs fruits et n’ont peut-être pas connaissance de ce qu’ils pourraient faire de mieux. L’offre de politiques et programmes conçus pour mesurer et renforcer les compétences sociales et affectives varie fortement entre les pays et les régions. Ce rapport résume la recherche analytique menée par l’OCDE sur le rôle des compétences socio-affectives et propose des stratégies pour les renforcer. Il analyse les effets que les compétences peuvent avoir sur divers aspects du bien-être individuel et du progrès social, allant de l’éducation aux retombées associées au marché du travail, la santé, la vie familiale, l’engagement civique et la satisfaction à l’égard de l’existence. Ce rapport montre également comment les pouvoirs publics, par leurs interventions, l’école et les enseignants, par leurs pratiques pédagogiques, et les parents, par la façon dont ils élèvent leurs enfants, peuvent faciliter le développement des compétences sociales et affectives. Ce rapport présente des pistes prometteuses pour favoriser le développement socio-affectif et montre, par ailleurs, que les compétences sociales et affectives peuvent être mesurées de façon valable à l’intérieur des frontières culturelles et linguistiques.
    DOI: 10.1787/9789264256491-fr
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    The Governance of Inclusive Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257993
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Erscheint auch als The governance of inclusive growth
    Keywords: Wachstumspolitik ; Entwicklungsstrategie ; Bürgerbeteiligung ; OECD-Staaten ; Governance ; Bericht ; OECD ; Wirtschaftswachstum
    Abstract: Public governance can make a broad-based contribution to sound, sustainable and inclusive growth. Aligning public governance tools and processes with the broader objectives of policy making for inclusive growth can help governments deal with the complexities that go hand-in-hand with reconciling growth and inclusiveness. These complexities include setting out a vision, ensuring that policies complement each other and that different parts of government work together towards common goals, and engaging stakeholders to improve effectiveness, delivery and inclusion. After describing the OECD approach to inclusive growth, the report discusses which public governance principles, tools and arrangements can be used, and when, to enable a whole-of-government shift towards inclusive growth.
    DOI: 10.1787/9789264257993-en
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    Open Government Data Review of Mexico : Data Reuse for Public Sector Impact and Innovation (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259270
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Digital Government Studies
    Parallel Title: Erscheint auch als Open government data review of Mexico
    Keywords: Governance ; Mexico ; Mexiko ; Verwaltung ; Open Data
    Abstract: Mexico has developed an ambitious national open data policy to create value from the use and re-use of government data by the public, private and social sectors. Open government data (OGD) has the potential to spur the digital economy, as well as contribute to more efficient public service delivery and greater public engagement. Mexico has demonstrated its commitment to OGD through its close involvement in international open data initiatives. However, it faces challenges in effectively implementing OGD domestically in a way that makes a greater impact on the economy and society. This would require, notably, institutionalizing open data, understanding the demand for government data, reaching out to potential users and working more closely with local governments. To fully realise the potential of open data, it is crucial that public bodies understand the benefits, are fully behind the project and actively participate in its implementation. This report provides an analysis of Mexico’s policies as well as recommendations for achieving its national objectives and making the most of OGD.
    DOI: 10.1787/9789264259270-en
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    Regulatory Policy in Peru : Assembling the Framework for Regulatory Quality (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264260054
    Language: English
    Pages: Online-Ressource (172 p.) , ill.
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Peru
    Keywords: Regulierung ; Peru ; Governance ; Peru
    Abstract: Regulation is one of the key levers of government intervention. When properly designed, it can help achieve environmental and social objectives, and contribute to economic growth. The OECD Review of Regulatory Policy of Peru assesses the policies, institutions, and tools employed by the Peruvian government to design, implement and enforce high-quality regulations. These include administrative simplification, evaluation of regulations, public consultation, and the governance of independent regulators, amongst others. The review provides policy recommendations based on best international practices and peer assessment to strengthen the government’s capacity to manage regulatory policy.
    DOI: 10.1787/9789264260054-en
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    Driving Performance at Latvia's Public Utilities Commission (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257962
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Series Statement: The Governance of Regulators
    Parallel Title: Erscheint auch als Driving performance at Latvia's Public Utilities Commission
    Keywords: Aufsichtsbehörde ; Versorgungswirtschaft ; Lettland ; Governance ; Latvia ; Lettland ; Versorgungswirtschaft ; Aufsichtsbehörde
    Abstract: Regulators are proactive referees of the sectors they regulate, contributing to the delivery of essential public utilities for citizens. To fulfill this function, they need to be constantly alert, checking sectoral trends as well as assessing the impact of their decisions. However, while measuring regulators’ performance is essential, it is also challenging, from defininig what should be measured to attributing impacts to regulators' decisions. To address these challenges, the OECD has developed an innovative framework that looks at the institutions, processes and practices that help regulators assess their performance. The framework has been applied to Latvia's Public Utilities Commission, which is responsible for regulating energy, communications, water and waste. The review offers unique insights into the work of a multi-sector regulator, identifying the organisational features that allow lessons and experiences to be shared across sectors and contribute to good performance. It highlights the importance of clarifying the role and functions of the regulator and its relationship with other public institutions, setting long-term strategic objectives for the regulator's activities, and having the right regulatory tools with appropriate incentives for the efficient and effective provision of public utility services.
    DOI: 10.1787/9789264257962-en
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    Financial Management of Flood Risk (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257689
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Financial management of flood risk
    Keywords: Überschwemmung ; Elementarschadenversicherung ; Soziale Kosten ; Welt ; Finance and Investment ; Finanzmanagement ; Hochwasserschutz
    Abstract: Disasters present a broad range of human, social, financial, economic and environmental impacts, with potentially long-lasting, multi-generational effects. The financial management of these impacts is a key challenge for individuals and governments in developed and developing countries. G20 Finance Ministers and Central Bank Governors and APEC Finance Ministers have recognised the importance and priority of disaster risk management strategies and, in particular, disaster risk assessment and risk financing. The OECD has supported the development of strategies for the financial management of natural and man-made disaster risks, under the guidance of the OECD High-Level Advisory Board on Financial Management of Large-scale Catastrophes and the OECD Insurance and Private Pensions Committee. This work has included the elaboration of an OECD Recommendation on Good Practices for Mitigating and Financing Catastrophic Risks and a draft Recommendation on Disaster Risk Financing Strategies The Financial Management of Flood Risk extends this work by applying the lessons from the OECD’s analysis of disaster risk financing practices and the development of its guidance to the specific case of floods.
    DOI: 10.1787/9789264257689-en
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    Projet BEPS - Exposé des actions 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263772
    Language: French
    Pages: Online-Ressource (24 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. BEPS Project Explanatory Statement; 2015 Final Reports
    Parallel Title: Parallelausg. BEPS-Projekt Erläuterung; Abschlussberichte 2015
    Parallel Title: Parallelausg. Proyecto BEPS - Nota explicativa ; Informes Finales 2015
    Keywords: Taxation
    Abstract: Endiguer l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) est une priorité absolue pour les pouvoirs publics des pays du monde entier. En 2013, les pays de l’OCDE et du G20 ont adopté un Plan d’action en 15 points, à l’élaboration duquel ils ont œuvré de concert et sur un pied d’égalité, pour lutter contre l’érosion de la base d’imposition et le transfert de bénéfices. Le Projet BEPS réalisé sous l’égide de l’OCDE et du G20, vise à assurer aux États des recettes budgétaires grâce à une fiscalité en phase avec l’évolution des activités économiques et la création de valeur, mais aussi à créer, dans le domaine de la fiscalité internationale, un ensemble unique de règles faisant l’objet d’un consensus pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, et partant, à protéger l’assiette imposable tout en offrant aux contribuables une prévisibilité et une certitude accrues. L’un des axes majeurs de l’effort engagé est l’élimination de la double non-imposition. Les nouvelles règles qui doivent être adoptées à cet effet ne doivent toutefois pas entraîner l’application d’une double imposition, soumettre les contribuables à des obligations trop contraignantes ou instituer des restrictions faisant obstacle à des activités transnationales par ailleurs légitimes. Cet Exposé des actions offre un aperçu du projet BEPS et de ses résultats.
    DOI: 10.1787/9789264263772-fr
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    Impedir la exclusión fraudulenta del estatus de establecimiento permanente, Acción 7 - Informe final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257757
    Language: Spanish
    Pages: Online-Ressource (48 p.)
    Series Statement: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Parallel Title: Parallelausg. Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
    Parallel Title: Parallelausg. Empêcher les mesures visant à éviter artificiellement le statut d'établissement stable, Action 7 - Rapport final 2015
    Keywords: Taxation
    Abstract: El trabajo incardinado en esta acción acomete cambios en la definición del concepto de «establecimiento permanente» recogida en el Modelo de Convenio OCDE de cara a evitar la articulación de ciertas estrategias con fines elusivos y, más concretamente, para evitar tener una presencia fiscalmente imponible en un determinado país en virtud de las disposiciones de los convenios fiscales. Estos cambios servirán para garantizar que, cuando las actividades que realiza un intermediario en un país tengan como finalidad la celebración habitual de contratos que generan obligaciones que ha de cumplir una empresa extranjera, habrá que considerar que esta empresa tiene una presencia fiscalmente imponible en ese país, a menos que el intermediario realice esas actividades en el marco de una actividad independiente. Asimismo, dichos cambios limitarán, por un lado, la aplicación de determinadas excepciones a la definición de EP a las actividades que tengan un carácter preparatorio o auxiliar e impedirán poder acogerse a las excepciones al estatus de EP fragmentando un negocio en funcionamiento y cohesionado en varias operaciones pequeñas y, por otro lado, abordarán todas aquellas situaciones en las que se elude la excepción aplicable a obras o proyectos de construcción o instalación mediante el fraccionamiento de contratos entre empresas estrechamente vinculadas.
    DOI: 10.1787/9789264257757-es
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  • 58
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    Essai n 442E: Sensibilisation cutanée in vitro : Test d'activation de la lignée cellulaire humaine (h-CLAT) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264276505
    Language: French
    Pages: Online-Ressource (24 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Keywords: Environment
    Abstract: La présente Ligne directrice (LD) pour les essais de produits chimiques fondée sur les événements clés porte sur le danger de sensibilisation cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. Elle porte plus particulièrement sur l’activation des cellules dendritiques, qui est un événement clé de la voie toxicologique impliquée dans les effets indésirables (AOP) pour la sensibilisation cutanée. La sensibilisation cutanée se réfère à une réponse allergique faisant suite à un contact avec la peau, selon la définition du Système général harmonisé de classification et d'étiquetage des produits chimiques (SGH) des Nations Unies. La présente LD décrit trois méthodes in vitro portant sur le même événement clé : (i) le test d’activation de la lignée cellulaire humaine (h-CLAT), (ii) le test d’activation de la lignée cellulaire U937 (U-SENS) et (iii) l’essai par gène rapporteur de l’interleukine 8 (essai IL‑8 Luc). Ils sont tous utilisés pour aider à distinguer les sensibilisants des non-sensibilisants cutanés, selon le SGH. Les méthodes décrites dans la présente LD permettent de quantifier soit les variations d’expression de marqueurs de surface associés au processus d’activation des monocytes et des DC suite à l’exposition à un sensibilisant (CD54 et CD86, par exemple), soit les changements d’expression de l’IL‑8, une cytokine associée à l’activation des DC. Dans les essais h-CLAT et U-SENS, la variation d’expression des marqueurs de surface est mesurée par cytométrie en flux après coloration cellulaire avec des anticorps marqués par fluorochrome. Dans l’essai IL-8 Luc, la variation d’expression de IL-8 est mesurée de façon indirecte via l’activité du gène de la luciférase qui se trouve sous contrôle du promoteur IL-8. L’intensité relative de fluorescence ou luminescence des cellules traitées, comparée à celle du témoin de solvant/véhicule, est calculée et utilisée dans un modèle prédictif, pour aider à distinguer les sensibilisants des non-sensibilisants.
    DOI: 10.1787/9789264276505-fr
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  • 59
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    Promoting Productivity for Inclusive Growth in Latin America (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258389
    Language: English
    Pages: Online-Ressource (32 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Fomentando un Crecimiento Inclusivo de la Productividad en América Latina
    Parallel Title: Parallelausg. Fomentando o Crescimento Inclusivo da Productividade na América Latina
    Keywords: Economics
    Abstract: After a period of relatively robust growth that has allowed tens of millions of poorer households to join the global middle class, growth in Latin America has slowed recently, partly as a result of external factors. To close the still large gaps in living standards in relation to advanced economies, the region needs to significantly raise productivity growth while making sure that everybody has the opportunity to benefit from it. This will require comprehensive structural reforms, supported by a pro-productivity policy framework that incorporates social inclusion considerations from the outset.
    DOI: 10.1787/9789264258389-en
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  • 60
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    Essai n 243: Essai de reproduction chez Lymnaea stagnalis (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264342
    Language: French
    Pages: Online-Ressource (31 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 243; Lymnaea stagnalis Reproduction Test
    Keywords: Environment
    Abstract: La présente Ligne directrice a donc pour objet l’évaluation des effets d’une exposition prolongée aux produits chimiques sur la reproduction et la survie de l’escargot hermaphrodite d’eau douce Lymnaea stagnalis (grande limnée, ou limnée des étangs). Des adultes reproducteurs sont exposés à une gamme de concentrations du produit chimique testé et l’on observe leur survie et leur reproduction (nombre de grappes d'œufs) pendant 28 jours. Une donnée complémentaire, le nombre d’œufs par grappe, peut également être déterminée. L'accroissement de la longueur de la coquille des adultes peut être mesuré. L’effet toxique du produit chimique testé sur le nombre cumulé de grappes produites par individu-jour est exprimé sous la forme d’une CEx, que l’on établit en appliquant aux données un modèle de régression adapté afin d'estimer la concentration qui produirait une réduction de x % de l'efficacité de reproduction. Il est également possible d’exprimer l’effet toxique du produit chimique testé par la concentration sans effet observé et la concentration minimale avec effet observé (CSEO/CMEO). La CEx et la CSEO/CMEO peuvent être déterminées au cours de la même étude.
    DOI: 10.1787/9789264264342-fr
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  • 61
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    Japan: Boosting Growth and Well-being in an Ageing Society (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264256507
    Language: English
    Pages: Online-Ressource
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Japan; Boosting Growth and Well-being in an Ageing Society; (Japanese version)
    Keywords: Economics ; Japan
    Abstract: With 25 years of sluggish economic growth, Japan’s per capita income has fallen from a level matching the average of the top half of OECD countries in the early 1990s to 14% below that today. Weak growth, together with rapid population ageing, has driven public debt into uncharted territory. Revitalising growth is thus the top priority for the Japanese government. With the labour force shrinking more rapidly than the population, per capita output can only grow through improvements in labour productivity and labour force participation. Japan’s highly-skilled labour force and its technological leadership can help close the gap with leading OECD countries in per capita income. But broad-based structural reforms, as envisaged in the third arrow of Abenomics, are needed to allow these strengths to fully achieve their potential. The initial impact of Abenomics in 2013 was impressive, and the reform process needs to continue.
    DOI: 10.1787/9789264256507-en
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  • 62
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    Governance of Regulators' Practices : Accountability, Transparency and Co-ordination (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255388
    Language: English
    Pages: Online-Ressource (144 p.)
    Series Statement: The Governance of Regulators
    Parallel Title: Erscheint auch als Governance of regulators' practices
    Keywords: Regulierung ; Governance-Ansatz ; Versorgungswirtschaft ; Infrastrukturpolitik ; Wasserpolitik ; OECD-Staaten ; Governance
    Abstract: Regulators operate in a complex, high-risk environment at the interface between the public and the private sectors. They often share some responsibilities for the sectors and industries they regulate with other public institutions. And yet, if the lights go out, tap water stop running, trains break down or phones stop working, they are often held to account. In this challenging environment, the governance of regulators is critical. The role of the regulator and how it co-ordinates with other public institutions, the powers it is given and how it is held accountable for exercising these powers are key elements of a governance architecture that needs to be carefully crafted and appropriately implemented if the regulator is to succeed in combining effective regulation with a high level of trust. This report looks at the way in which four regulators – the Australian Competition and Consumer Commission (ACCC), the Australian Energy Regulator (AER), Portugal’s Water and Waste Services Regulation Authority (ERSAR) and the UK Office of Rail and Road (ORR) – have addressed these governance challenges. The report identifies approaches to implement accountability, transparency and co-ordination and helps identify some lessons that can help guide how these principles can be translated into practice.
    DOI: 10.1787/9789264255388-en
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  • 63
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    Les adultes, l'informatique et la résolution de problèmes : Où est donc le problème ? (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251069
    Language: French
    Pages: Online-Ressource (196 p.)
    Series Statement: Études de l'OCDE sur les compétences
    Parallel Title: Parallelausg. Adults, Computers and Problem Solving; What's the Problem?
    Keywords: Education
    Abstract: Ce rapport présente une analyse approfondie des résultats de l’Évaluation des compétences des adultes dans le domaine de la résolution de problèmes dans des environnements à forte composante technologique, ainsi que des indicateurs sur l’utilisation des TIC et la résolution de problèmes. Les pays nordiques et les Pays-Bas affichent les pourcentages les plus élevés d’adultes (environ 40 %) aux niveaux supérieurs de l’échelle de compétences en résolution de problèmes, tandis que l’Irlande, la Pologne et la République slovaque accusent les pourcentages les plus faibles (environ 20 %) d’adultes à ces niveaux. La variation des niveaux de compétences en résolution de problèmes à l’aide des TIC s’observant entre les pays reflète des différences d’accès à Internet et de fréquence d’utilisation du courrier électrique parmi les adultes. Ce rapport met au jour une forte corrélation entre d’un côté, les compétences en résolution de problèmes, et de l’autre, l’âge et les compétences cognitives génériques, même après contrôle d’autres facteurs pertinents. Il montre l’existence d’un lien entre la maîtrise des compétences en résolution de problèmes à l’aide des TIC et l’élévation du taux d’activité, la baisse du taux de chômage et l’augmentation de la rémunération. Par contraste, il souligne la forte incidence négative d’un manque d’expérience en informatique sur la situation sur le marché du travail, même après contrôle d’autres facteurs. L’analyse examine les politiques permettant de promouvoir l’accès aux TIC et leur utilisation, les possibilités de développer les compétences en résolution de problèmes à l’aide de la formation scolaire ou de l’apprentissage tout au long de la vie, et l’importance des compétences en résolution de problèmes dans le cadre des services publics en ligne.
    DOI: 10.1787/9789264251069-fr
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  • 64
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    Working Together: Skills and Labour Market Integration of Immigrants and their Children in Sweden (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257382
    Language: English
    Pages: Online-Ressource (204 p.)
    Parallel Title: Erscheint auch als Working together
    RVK:
    QG 440
    Keywords: Migranten ; Kinder ; Arbeitsmarktintegration ; Qualifikation ; Schweden ; Social Issues/Migration/Health ; Sweden ; Schweden ; Einwanderer ; Arbeitsmarkt ; Integration
    Abstract: This review is the first in a new series on the skills and labour market integration of immigrants and their children. With 16% of its population born abroad, Sweden has one of the larger immigrant populations among the European OECD countries. Estimates suggest that about half of the foreign-born population originally came to Sweden as refugees or as the family of refugees and Sweden has been the OECD country that has had by far the largest inflows of asylum seekers relative to its population. In all OECD countries, humanitarian migrants and their families face greater challenges to integrate into the labour market than other groups. It is thus not surprising that immigrant versus native-born differences are larger than elsewhere, which also must be seen in the context of high skills and labour market participation among the native-born. For both genders, employment disparities are particularly pronounced among the low-educated, among whom immigrants are heavily overrepresented. These immigrants face particular challenges related to the paucity of low-skilled jobs in Sweden, and policy needs to acknowledge that their integration pathway tends to be a long one. Against this backdrop, Sweden has highly developed and longstanding integration policies that mainly aim at upskilling immigrants while temporarily lowering the cost of hiring, while other tools that work more strongly with the social partners and the civil society are less well developed and need strengthening.
    DOI: 10.1787/9789264257382-en
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  • 65
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    Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report : (Korean version) (2016)
    Seoul : Deloitte Anjin LLC.
    Details
    ISBN: 9789264261594
    Language: Korean
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
    Parallel Title: Parallelausg. Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - 2015 Rapport final
    Parallel Title: Parallelausg. Begrenzung der Gewinnverkürzung durch Zins- und wirtschaftlich vergleichbare Aufwendungen, Aktionspunkt 4 - Abschlussbericht 2015
    Keywords: Taxation
    DOI: 10.1787/9789264261594-ko
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  • 66
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Kenya 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250796
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    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: Kenya 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kenia ; Taxation ; Kenya
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Kenya. 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 130 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.
    DOI: 10.1787/9789264250796-en
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  • 67
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ukraine 2016 : Phase 1: Legal and Regulatory Framework (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258716
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 16 x 23cm.
    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: Ukraine 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ukraine ; Taxation ; Ukraine
    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 130 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.
    DOI: 10.1787/9789264258716-en
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  • 68
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    Examen multidimensionnel de la Côte d'Ivoire : Volume 2. Analyse approfondie et recommandations (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251670 , 9789264085657
    Language: French
    Pages: 1 Online-Ressource (308 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Keywords: Development ; Cote d'Ivoire
    Abstract: Ce second volume de l’Examen multidimensionnel de la Côte d'Ivoire sert à accompagner le pays dans l'élaboration de sa stratégie de développement vers l’émergence. Il formule des recommandations dans les domaines clés à réformer pour parvenir à un développement durable et à une croissance équitable. L’économie devra être plus diversifiée, plus productive et plus créatrice d’emplois, grâce à une plus grande compétitivité, en tablant sur une concurrence dynamique, des normes et des standards de qualité ainsi que des échanges renforcés. La marche vers l’émergence devra être accompagnée d'investissements dans les infrastructures économiques qui soutiennent la croissance, la productivité et la réduction des inégalités. Le fonctionnement des systèmes financier et fiscal ivoiriens devra être revu pour répondre aux nouveaux besoins de financement générés par l’émergence. Enfin, le système de formation devra permettre de développer les compétences adaptées aux besoins du marché du travail et à la transformation structurelle de l’économie.
    DOI: 10.1787/9789264251670-fr
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  • 69
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    Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor, Acciones 8 a 10 – Informes finales 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258280
    Language: Spanish
    Pages: 1 Online-Ressource (208 p.) , 21 x 28cm.
    Series Statement: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Parallel Title: Parallele Sprachausgabe Gewährleistung der Übereinstimmung zwischen Verrechnungspreisergebnissen und Wertschöpfung: Aktionspunkte 8-10: Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Aligner les prix de transfert calculés sur la création de valeur, Actions 8-10 - Rapports finaux 2015
    Parallel Title: Parallele Sprachausgabe Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
    Keywords: Taxation ; Economics
    Abstract: El informe relativo a esta acción incorpora las revisiones acometidas a las Directrices de la OCDE aplicables en materia de precios de transferencia a empresas multinacionales y administraciones tributarias (comúnmente denominadas Directrices sobre Precios de Transferencia) para alinear los resultados de los precios de transferencia con la creación de valor. Las directrices objeto de revisión se centran en las tres áreas clave siguientes: i) aspectos de los precios de transferencia relativos a las operaciones con activos intangibles; ii) acuerdos contractuales, incluida la asignación contractual de los riesgos económicos soportados y la consiguiente atribución de ingresos, pudiendo no corresponderse dichos rendimientos con las actividades efectivamente desarrolladas, al tiempo que se aborda la tasa de retorno de la inversión realizada por una empresa del grupo multinacional con gran capital social y número de activos, no respondiendo dichos beneficios al nivel de actividad realizado por la compañía que efectúa la inversión: iii) otros ámbitos de alto riesgo. El informe encomienda, asimismo, efectuar una labor de seguimiento en lo concerniente al método de división y reparto de los beneficios de explotación cuyos resultados habrán de plasmarse en directrices exhaustivas acerca de las modalidades de aplicación de este método, útiles e idóneas para alinear los resultados de los precios de transferencia con la creación de valor.
    DOI: 10.1787/9789264258280-es
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  • 70
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    OECD Environmental Performance Reviews: France 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085794 , 9789264252714 , 9789264260214
    Language: English
    Pages: 1 Online-Ressource (256 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallele Sprachausgabe Examens environnementaux de l'OCDE : France 2016
    Keywords: Environment ; France
    Abstract: OECD Environmental Performance Reviews provide independent assessments of countries’ progress towards their environmental policy objectives. Reviews promote peer learning, enhance government accountability, and provide targeted recommendations aimed at improving countries’ environmental performance, individually and collectively. They are supported by a broad range of economic and environmental data and evidence-based analysis. Each cycle of Environmental Performance Reviews covers all OECD member countries and selected partner countries. The most recent reviews include: Spain (2015), Brazil (2015) and Chile (2016). This report is the third Environmental Performance Review of France. It evaluates progress towards sustainable development and green growth, with a focus on energy transition and biodiversity.
    DOI: 10.1787/9789264252714-en
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    Estudios de la OCDE sobre Gobernanza Pública: Perú : Gobernanza integrada para un crecimiento inclusivo (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265226
    Language: Spanish
    Pages: 1 Online-Ressource (352 p.) , 21 x 28cm.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallele Sprachausgabe OECD Public Governance Reviews: Peru: Integrated Governance for Inclusive Growth
    Keywords: Governance ; Economics ; Peru
    Abstract: El Estudio sobre la Gobernanza Pública del Perú analiza las áreas clave de la gobernanza pública del país e identifica diferentes oportunidades para mejorar la performance del Estado en la prestación de mejores políticas y servicios para todos los ciudadanos. Para ello, examina dimensiones como la capacidad de coordinación del Centro de Gobierno, la planificación estratégica basada en la evidencia y los procesos de descentralización para mejorar la coordinación entre todos los niveles de gobierno. Asimismo, evalúa la gestión del servicio civil y los marcos legales y regulatorios para implementar políticas de gobierno digital, gobierno abierto y transparencia. Finalmente, el Estudio provee recomendaciones para apoyar al gobierno en su objetivo de mejorar la agilidad del Estado para establecer, dirigir e implementar una estrategia nacional de mediano plazo para lograr un crecimiento inclusivo y próspero.
    DOI: 10.1787/9789264265226-es
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  • 72
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    OECD Investment Policy Reviews: Philippines 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264254510
    Language: English
    Pages: 1 Online-Ressource (312 p.) , 16 x 23cm.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD investment policy reviews
    Keywords: Investitionspolitik ; Philippinen ; Finance and Investment ; Philippines ; Bericht ; Philippinen ; Auslandsinvestition
    Abstract: This review assesses the overall investment climate in the Philippines, looking at investment policy, investment promotion and facilitation, competition policy, infrastructure investment and responsible business conduct. The Review documents successful reform episodes over the past 25 years in the Philippines, assesses their impact and suggests areas for further reforms. It looks at how to raise investment levels by both foreign and domestic enterprises and at how to ensure that such investment contributes to sustainable and inclusive growth. The current macroeconomic situation in the Philippines is favourable, remittances are high, the business process outsource industry is booming, and the new Competition Act will help to make the domestic market more competitive. The Review argues for one further reform push to ease the many restrictions on foreign investors in the Philippines so as to provide an investment climate where all firms can invest and grow.
    DOI: 10.1787/9789264254510-en
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  • 73
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    Begrenzung der Gewinnverkürzung durch Zins- und wirtschaftlich vergleichbare Aufwendungen, Aktionspunkt 4 – Abschlussbericht 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255050
    Language: German
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - 2015 Rapport final
    Parallel Title: Parallele Sprachausgabe Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
    Parallel Title: Parallele Sprachausgabe Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report: (Korean version)
    Keywords: Taxation
    Abstract: Die Mobilität und Fungibilität des Geldes ermöglicht es multinationalen Konzernen, durch Anpassungen der Höhe des Fremdkapitals in einzelnen Konzernunternehmen günstige Steuerergebnisse zu erzielen. Der empfohlene Ansatz gewährleistet, dass die von einem Unternehmen in Abzug gebrachten Nettozinsaufwendungen an den Umfang seiner wirtschaftlichen Aktivitäten geknüpft sind, der anhand seines steuerpflichtigen Gewinns vor Zinsen und Abschreibungen gemessen wird (EBITDA). Dieser Ansatz besteht aus drei Elementen: einer Festquotenregel, die auf einem Referenzwert für das Verhältnis Nettozinsaufwand/EBITDA beruht, einer Konzernquotenregel, die es einem Unternehmen erlaubt, unter bestimmten Umständen – in Abhängigkeit von der Position seines weltweiten Konzerns – höhere Zinsaufwendungen in Abzug zu bringen, sowie gezielten Regeln, mit denen spezifischen Risiken begegnet werden soll. Ein Staat kann auf die Einführung einer Konzernquotenregel verzichten, in diesem Fall sollte er die Festquotenregel jedoch ohne unangemessene Diskriminierung einheitlich auf Unternehmen multinationaler und nationaler Konzerne anwenden.
    DOI: 10.1787/9789264255050-de
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  • 74
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258891
    Language: English
    Pages: 1 Online-Ressource (172 p.) , 16 x 23cm.
    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: United Arab Emirates 2016
    Keywords: Vereinigte Arabische Emirate ; Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Taxation ; United Arab Emirates
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the United Arab Emirates. 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 130 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.
    DOI: 10.1787/9789264258891-en
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  • 75
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    Green Growth in Bandung, Indonesia (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264113
    Language: English
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Green growth in Bandung, Indonesia
    Keywords: Wirtschaftswachstum ; Stadtwachstum ; Nachhaltige Entwicklung ; Bandung ; Urban, Rural and Regional Development ; Indonesia ; Wirtschaftswachstum ; Nachhaltigkeit ; Bandung
    Abstract: Bandung Metropolitan Area (BMA) is home to 8.6 million people and is Indonesia’s second-largest urban agglomeration. Rapid growth has created a number of challenges for the city, including traffic congestion, air pollution, municipal solid waste and water access and management. The BMA also faces several acute disaster risks primarily related to flooding and seismic activity. The area will need to address these challenges in order to continue sustainable development and to benefit from its environmental assets. Urban green growth policies encourage economic development while reducing either its negative environmental or the consumption of natural resources and environmental assets, including water, energy and undeveloped land. This report, part of the OECD Urban Green Growth in Dynamic Asia project, explores policies, practices and governance systems to promote green growth in Bandung, Indonesia, and provides recommendations for enhancing Bandung’s green growth potential.
    DOI: 10.1787/9789264264113-en
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  • 76
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    OECD Reviews of Labour Market and Social Policies: Colombia 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244825
    Language: English
    Pages: 1 Online-Ressource (216 p.) , 16 x 23cm.
    Series Statement: OECD Reviews of Labour Market and Social Policies
    Parallel Title: Erscheint auch als OECD OECD reviews of labour market and social policies
    Keywords: Arbeitsmarkt ; Arbeitsmarktsegmentation ; Arbeitsmarktpolitik ; Sozialpolitik ; Kolumbien ; Employment ; Social Issues/Migration/Health ; Colombia ; Kolumbien ; Arbeitsmarkt ; Sozialpolitik
    Abstract: Colombia has made major economic and social advances in recent years. The combination of strong economic growth and policies targeted at the most vulnerable groups improved considerably the living standards of the Colombian population. Today, the country enjoys higher employment and labour force participation rates than the average of OECD countries and unemployment is steadily declining. Nevertheless, despite these positive trends, deep structural problems remain. Labour informality is widespread, the rate of self-employment is high and many employees have non-regular contracts. Income inequality is higher than in any OECD country and redistribution through taxes and benefits is almost negligible. In addition, half a century of internal conflict and violence has displaced a significant part of the population, and many of them are living in extreme poverty. Despite considerable progress, violence continues to be a challenge and also affects trade union members and leaders. The Colombian Government has undertaken important reforms in recent years to address these labour market and social challenges, and the efforts are gradually paying off. However, further progress is needed to enhance the quality of jobs and well-being for all. The main trust of this report is to support the Colombian Government in tackling labour market duality, generate trust between the social partners, develop inclusive and active social policies, and get the most out of international migration.
    DOI: 10.1787/9789264244825-en
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    Getting Skills Right: Sweden (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265479
    Language: English
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Parallel Title: Erscheint auch als Getting skills right
    Keywords: Qualifikation ; Bildungspolitik ; Schweden ; Education ; Employment ; Sweden ; Schweden ; Bildungspolitik
    Abstract: The costs of a persistent misalignment between the supply and demand for skills are substantial, ranging from lost wages for workers to lower productivity for firms and countries. Addressing skills imbalances has become even more of a concern as OECD governments reflect on the implications of technological progress, digitisation, demographic change and globalisation for jobs and work organisation. In light of these challenges, OECD has undertaken new research to shed light on how countries measure changing skill needs while ensuring that employment, training and migration institutions are responsive to the emergence of new skill requirements. The Getting Skills Right in Sweden review offers an in-depth analysis of the key areas where policy action is required to spur the development of an efficient system for skills assessment and anticipation to inform policy in the country. The report provides an assessment of practices in the following areas: i) the collection of information on existing and future skill needs; ii) the use of skill needs information to guide policy development in the areas of labour, education and migration; and iii) the existence of effective governance arrangements to ensure good co-ordination among the key stakeholders in the collection and use of skill needs information.
    DOI: 10.1787/9789264265479-en
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  • 78
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    Multi-dimensional Review of Kazakhstan : Volume 1. Initial Assessment (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264246768 , 9789264250925
    Language: English
    Pages: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Parallel Title: Erscheint auch als Multi-dimensional review of Kazakhstan ; Volume 1: Initial assessment
    Keywords: Development ; Kazakhstan ; Kasachstan ; Sozioökonomischer Wandel
    Abstract: Kazakhstan’s economy and society have undergone deep transformations since the country declared independence in 1991. Kazakhstan’s growth performance since 2000 has been impressive, averaging almost 8% per annum in real terms and leading to job creation and progress in the well-being of its citizens. Extractive industries play an important role in the dynamism of the economy, but sources of growth beyond natural resource sectors remain underexploited. In the social arena, dimensions of well-being beyond incomes and jobs have not kept pace with economic growth. Kazakhstan has set itself the goal of becoming one of the 30 most developed countries in the world by 2050. To sustain rapid, inclusive and sustainable growth and social progress, Kazakhstan will need to overcome a number of significant challenges. Natural-resource dependency, the concentration of economic clout and a fragile and underdeveloped financial sector limit diversification and economic dynamism. Widespread corruption still affects multiple state functions, undermines the business environment, meritocracy and entrepreneurial spirit. More generally, the state has limited capacity to fulfil some of its functions, which affects the delivery of public services like health and education, as well as the protection of the environment and the generation of skills.
    DOI: 10.1787/9789264246768-en
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  • 79
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    Corruption in the extractive value chain : typology of risks, mitigation measures and incentives (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264256569
    Language: English
    Pages: 1 Online-Ressource (112 pages) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Parallel Title: Parallele Sprachausgabe 채굴산업 가치사슬에서의 부패: 위험요인, 완화방안 및 인센티브 유형
    Parallel Title: Erscheint auch als Corruption in the extractive value chain
    Keywords: Korruption ; Anti-Korruption ; Rohstoffwirtschaft ; Welt ; Development ; Bericht ; Weltwirtschaft ; Korruption ; Wertschöpfungskette ; OECD
    Abstract: One case of transnational corruption out of five occurs in the extractive sector according to the 2014 OECD Foreign Bribery Report. In this area, corruption has become increasingly complex and sophisticated affecting each stage of the extractive value chain with potential huge revenue losses for the public coffers. This report is intended to help policy makers, law enforcement officials and stakeholders strengthen prevention efforts at both the public and private levels, through improved understanding and enhanced awareness of corruption risk and mechanisms. It will help better tailoring responses to evolving corruption patterns and effectively countering adaptive strategies. The report also offers options to put a cost on corruption to make it less attractive at both the public and private levels.
    DOI: 10.1787/9789264256569-en
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    OECD Development Co-operation Peer Reviews: Czech Republic 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264939
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Tschechien ; Development ; Czech Republic
    Abstract: The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264264939-en
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    Les événements sportifs internationaux et le développement local : La France face à l'Euro 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258327
    Language: French
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Series Statement: Développement économique et création d'emplois locaux (LEED)
    Keywords: Governance ; Industry and Services ; France
    Abstract: En 2016, la France organise le Championnat d’Europe de football (l'Euro 2016), compétition réunissant vingt-quatre pays dans dix villes de l’Hexagone. Cette compétition est généralement considérée comme le troisième événement sportif mondial en termes de retombées médiatiques, après les Jeux Olympiques et la Coupe du Monde de football. Elle suscite donc également d’importants espoirs quant à ses retombées économiques au niveau local. Ce rapport expose les défis que l'Euro 2016 peut représenter pour la France, tout en mettant en évidence les opportunités et les pratiques innovantes qui émergent à chaque événement. L'Euro 2016 a été l'occasion pour chacune des villes hôtes de mettre l’accent sur plusieurs dimensions de leurs stratégies de développement local et de développer partenariats, approches collaboratives et méthodes de travail. Ce rapport présente dix études de cas riches d’enseignements pour bien articuler les stratégies et les actions locales. Celles-ci sont essentielles pour que l'Euro 2016 soit, au-delà d’un événement sportif majeur, un véritable catalyseur d’investissements, de créations d'emplois, d’innovation sociale et de développement durable dans chaque ville.
    DOI: 10.1787/9789264258327-fr
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Israel 2016 (Supplementary Report) : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264809079
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Israel
    Abstract: This publication contains the Supplementary Phase 2 Peer Review Report for Israel.
    DOI: 10.1787/b70a5e22-en
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  • 83
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    G20/OECD Principles of Corporate Governance (Russian version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252035
    Language: Russian
    Pages: 1 Online-Ressource (76 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Parallel Title: Parallele Sprachausgabe G20/OECD Các Nguyên tắc Quản trị Công ty
    Parallel Title: Parallele Sprachausgabe G20/OECD-Grundsätze der Corporate Governance
    Parallel Title: Parallele Sprachausgabe G20/ՏՀԶԿ Կորպորատիվ Կառավարման Սկզբունքներ
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Japanese version)
    Parallel Title: Parallele Sprachausgabe Principios de Gobierno Corporativo de la OCDE y del G20
    Parallel Title: Parallele Sprachausgabe Země G20/OECD Principy správy a řízení společností
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance: (Turkish version)
    Parallel Title: Parallele Sprachausgabe G20/OECD Korporatīvās pārvaldības principi
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Chinese version)
    Parallel Title: Parallele Sprachausgabe Princípios de Governo das Sociedades do G20 e da OCDE
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Arabic version)
    Keywords: Governance ; Industry and Services
    Abstract: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20. This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
    DOI: 10.1787/9789264252035-ru
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  • 84
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    G20/OECD Principles of Corporate Governance (Chinese version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250574
    Language: Chinese
    Pages: 1 Online-Ressource (56 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Parallel Title: Parallele Sprachausgabe G20/OECD Các Nguyên tắc Quản trị Công ty
    Parallel Title: Parallele Sprachausgabe G20/OECD-Grundsätze der Corporate Governance
    Parallel Title: Parallele Sprachausgabe G20/ՏՀԶԿ Կորպորատիվ Կառավարման Սկզբունքներ
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Japanese version)
    Parallel Title: Parallele Sprachausgabe Principios de Gobierno Corporativo de la OCDE y del G20
    Parallel Title: Parallele Sprachausgabe Země G20/OECD Principy správy a řízení společností
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance: (Turkish version)
    Parallel Title: Parallele Sprachausgabe G20/OECD Korporatīvās pārvaldības principi
    Parallel Title: Parallele Sprachausgabe Princípios de Governo das Sociedades do G20 e da OCDE
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Arabic version)
    Parallel Title: Parallele Sprachausgabe G20/OECD Principles of Corporate Governance (Russian version)
    Keywords: Governance ; Industry and Services
    Abstract: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20. This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
    DOI: 10.1787/9789264250574-zh
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    Private Sector Engagement for Sustainable Development : Lessons from the DAC (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266889
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 지속가능한 개발을 위한 민간참여: DAC로부터의 교훈
    Parallel Title: Erscheint auch als Private sector engagement for sustainable development
    Keywords: Entwicklungshilfe ; Nachhaltige Entwicklung ; Privatwirtschaft ; OECD-Staaten ; Development ; Nachhaltigkeit ; Privatwirtschaft
    Abstract: Members of the OECD Development Assistance Committee (DAC) are increasingly working with the private sector in development co-operation to realise sustainable development outcomes. To learn from this experience, the DAC introduced a peer learning review on working with and through the private sector in development co-operation. Private Sector Engagement for Sustainable Development: Lessons from the DAC examines the politics, policies and institutions behind private sector engagement, the focus and delivery of private sector engagements, private sector engagement portfolios, effective partnership and thematic issues including risk, leverage and ensuring results. Drawing on the practical experiences of DAC members, the report highlights good practice, provides a typology of private sector engagement and outlines key lessons. It highlights the importance of aligning private sector engagements to overall development co-operation strategies and aid effectiveness principles. It also looks at investing in institutional capacities, developing a suite of flexible mechanisms for private sector engagement, and adopting appropriate systems to monitor, evaluate and report on the results of partnerships with the private sector.
    DOI: 10.1787/9789264266889-en
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    Directrices de la OCDE sobre el Gobierno Corporativo de las Empresas Públicas, Edición 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258167
    Language: Spanish
    Pages: 1 Online-Ressource (88 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Diretrizes da OCDE sobre Governança Corporativa de Empresas Estatais, Edição 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Russian version)
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition (Arabic version)
    Parallel Title: Parallele Sprachausgabe Насоки на ОИСР за корпоративното управление на държавните предприятия: Издание 2015
    Parallel Title: Parallele Sprachausgabe OECD-Leitsätze zu Corporate Governance in staatseigenen Unternehmen, Ausgabe 2015
    Parallel Title: Parallele Sprachausgabe Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques, Édition 2015
    Parallel Title: Parallele Sprachausgabe Smjernice OECD-a za korporativno upravljanje u poduzećima u državnom vlasništvu: Izdanje iz 2015.
    Parallel Title: Parallele Sprachausgabe OECD国有企業（SOE）のコーポレートガバナンス・ガイドライン, 2015年版
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Korean version)
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition
    Parallel Title: Parallele Sprachausgabe Metodické pokyny OECD pro správu a řízení státem vlastněných společností, vydáno 2015
    Parallel Title: Parallele Sprachausgabe Hướng dẫn của OECD về Quản trị Công ty trong Do anh nghiệp Nh à nước: Ấn bản 2015
    Parallel Title: Parallele Sprachausgabe OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition: (Chinese version)
    Parallel Title: Parallele Sprachausgabe КЕРІВНІ ПРИНЦИПИ ОЕСР ЩОДО КОРПОРАТИВНОГО ВРЯДУВАННЯ НА ПІДПРИЄМСТВАХ ДЕРЖАВНОЇ ФОРМИ ВЛАСНОСТІ, РЕДАКЦІЯ 2015 РОКУ
    Keywords: Finance and Investment ; Governance
    Abstract: Las nuevas Directrices de la OCDE sobre el Gobierno Corporativo de las Empresas Públicas proporcionan una referencia internacionalmente acordada que permite a los Estados evaluar y mejorar la forma en que ejercen su función de propiedad en las empresas públicas. La reforma del buen gobierno corporativo de las empresas públicas es una cuestión clave y prioritaria en muchos países. Mejorar la eficiencia y la transparencia del sector público redundará en beneficios económicos considerables, especialmente en aquellos países donde el tamaño de este sector es importante. Además, la creación de condiciones igualitarias para las empresas públicas y privadas fomentará la existencia de un sector empresarial sólido y competitivo. Las Directrices se adoptaron por primera vez en 2005 y proporcionan un conjunto de buenas prácticas para el marco jurídico y regulatorio de las empresas públicas, la profesionalización de la función de la propiedad pública y los mecanismos de gobierno corporativo de estas empresas. Esta nueva versión de la recomendación fue elaborada con vistas a reflejar casi una década de experiencia en su aplicación, así como una serie de estudios temáticos y comparativos (realizados sobre la base de la versión anterior de las Directrices), que mostraron la necesidad de llevar a cabo su revisión, en particular en materias tales como publicidad y transparencia, competencia entre empresas públicas y privadas, prácticas de administración y financiación de las empresas públicas.
    DOI: 10.1787/9789264258167-es
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    Guidance Document on Crop Field Trials (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264383333
    Language: English
    Pages: 1 Online-Ressource (170 p.)
    Series Statement: Series on Pesticides and Biocides no.66
    Keywords: Environment
    Abstract: This document provides additional detailed guidance on crop field trials conducted according to OECD TG 509 (Testing of Chemicals on Crop Field Trial) and helps in planning the trials and in interpreting the results. The publication is organised in two parts: the core document on guidance for conducting crop field trials and the three Annexes containing additional information.
    DOI: 10.1787/2794fdd6-en
    URL: lizenzpflichtig
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  • 88
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    The Liability of Legal Persons for Foreign Bribery : A Stocktaking Report (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264940963
    Language: English
    Keywords: Governance
    Abstract: The liability of legal persons is a key feature of the emerging legal infrastructure for the global economy. Without it, governments face a losing battle in the fight against foreign bribery and other complex economic crimes. For many jurisdictions, corporate liability for corruption offences has only come into existence since the entry into force of the OECD Anti-Bribery Convention in 1999. This report presents a chronology and a “mapping” of the features of the systems for liability of legal persons found in Parties to the OECD Anti-Bribery Convention.
    DOI: 10.1787/983cba50-en
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  • 89
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    Les clés de l'intégration : Les réfugiés et autres groupes nécessitant une protection (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258365
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 16 x 23cm.
    Parallel Title: Parallele Sprachausgabe Making Integration Work: Refugees and others in need of protection
    Parallel Title: Parallele Sprachausgabe Erfolgreiche Integration: Flüchtlinge und sonstige Schutzbedürftige
    Keywords: Social Issues/Migration/Health
    Abstract: La série de l’OCDE Les clés de l’intégration résume les principaux enseignements des travaux de l’OCDE sur les politiques d’intégration, et notamment de la série d’études par pays : Les migrants et l’emploi. Elle vise à synthétiser les principaux défis et les bonnes pratiques en matière d’intégration durable des immigrés et de leurs enfants en ciblant quelques domaines clés d’intégration et quelques groupes cibles. Chaque brochure contient dix enseignements et des exemples de bonnes pratiques en la matière complétés par des comparaisons synthétiques des politiques d’intégration des pays membres de l’OCDE. Cette première brochure dresse l’inventaire des expériences des pays de l’OCDE en matière d’intégration des réfugiés et des autres groupes nécessitant une protection, désignés comme migrants humanitaires.
    DOI: 10.1787/9789264258365-fr
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  • 90
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    Trade in Counterfeit and Pirated Goods : Mapping the Economic Impact (2016)
    Paris] : OECD Publishing
    Details
    ISBN: 9789264252653 , 9789291562053
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Illicit Trade
    Parallel Title: Erscheint auch als Trade in counterfeit and pirated goods
    Keywords: Produktpiraterie ; Außenhandel ; Wirkungsanalyse ; Welt ; Governance ; Trade
    Abstract: Counterfeit and pirated products come from many economies, with China appearing as the single largest producing market. These illegal products are frequently found in a range of industries, from luxury items (e.g. fashion apparel or deluxe watches), via intermediary products (such as machines, spare parts or chemicals) to consumer goods that have an impact on personal health and safety (such as pharmaceuticals, food and drink, medical equipment, or toys). This report assess the quantitative value, scope and trends of this illegal trade.
    DOI: 10.1787/9789264252653-en
    URL: Volltext
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  • 91
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    Improving security and justice programming in fragile situations : better political engagement, more change management (2016)
    [Paris, France] : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 72 Seiten) , Illustrationen
    Series Statement: OECD development policy papers no. 3 (March 2016)
    Series Statement: OECD development policy papers
    Keywords: SSR ; Security and justice ; good practices ; Working Politically ; Fragile and Conflict-Affected Situations ; Development ; Graue Literatur
    Abstract: Managing change in the security and justice sector is politically sensitive and incredibly complex: it interferes with the foundations of power, is politically contested at both ends of the development partnership, and potentially challenges the interests of established social and political groupings in partner countries. In consequence, international support for security and justice development programming needs to be designed, organised and delivered in ways that adhere much more closely to the political and operational realities of fragile environments. This report analyses programmes in developing countries, extracting relevant policy implications and providing important lessons for future programmes. It draws on experience from nine security and justice programmes in four different countries: Burundi, Guatemala, Timor-Leste, and Sierra Leone, and highlights what has worked and what has not worked in the design and implementation of security and justice programmes in fragile and conflict-affected states.
    DOI: 10.1787/5jm0v3vd5jg0-en
    URL: Volltext
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  • 92
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    Protecting consumers in peer platform markets : exploring the issues : 2016 Ministerial Meeting on the Digital Economy : background report (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 253
    Keywords: Online-Handel ; Share Economy ; Digitale Plattform ; Verbraucherschutz ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Abstract: Peer-to-peer transactions have long played a role in commerce, but today's online platforms enable them on a much greater scale. Early examples include platforms for the sale of goods (e.g. online auction sites). Newer models include the rental of short-term accommodation and transport or mobility services. Sometimes described as the "sharing" economy or "collaborative consumption," this report refers to these innovative businesses as "peer platform markets." In addition to bringing benefits, peer platform markets raise new policy challenges, including consumer protection issues. As a general principle, consumer laws should be considered to apply to the basic offer of services to peers by peer platforms. It can be difficult, however, to apply existing laws to business models that blur the boundaries between consumers and businesses. What is the best approach to provide effective consumer protection while encouraging innovation? This report provides context for considering this and related questions.
    DOI: 10.1787/5jlwvz39m1zw-en
    URL: Volltext
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  • 93
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    Online product safety sweep results : Australian Competition and Consumer Commission (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 44 Seiten) , Illustrationen
    Series Statement: OECD digital economy papers no. 262
    Keywords: Online-Handel ; Produktsicherheit ; Australien ; OECD-Staaten ; Science and Technology ; Australia ; Arbeitspapier ; Graue Literatur
    Abstract: In April 2015, 25 jurisdictions participated in an OECD product safety sweep to determine the extent to which a selected number of products identified as: i) banned or recalled from the market; ii) presenting inadequate product labelling and safety warnings; or iii) not meeting voluntary and mandatory safety standards, were available for sale via e-commerce. This report provides a summary of the results of the sweep, which shows that a large proportion of the 1 709 inspected products were available for sale to consumers at domestic and cross-border levels. The results have been used to inform the OECD 2016 report “Online product safety: Trends and challenges”.
    DOI: 10.1787/5jlnb5q64ktd-en
    URL: Volltext
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  • 94
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    Skills beyond School : Synthesis Report (Korean version) (2016)
    Seoul : Korean Research Institute for Vocational Education & Training
    Details
    ISBN: 9789264268227
    Language: Korean
    Pages: Online-Ressource (155 p.) , ill.
    Keywords: Education
    DOI: 10.1787/9789264268227-ko
    URL: Volltext
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  • 95
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    An OECD review of statistical initiatives measuring tourism at subnational level (2016)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Series Statement: OECD tourism papers 2016, 01
    Keywords: Industry and Services
    Abstract: Regions and cities play a growing role in tourism development and policy design. The economy-wide effects of tourism are significant and vary a lot from one territory to another in terms of number of visitors, type of tourism, seasonality patterns, revenues and added value per visitor or jobs generated. This OECD review supports a better measurement of the various impacts of tourism at sub-national level by the sharing of good and innovative country statistical initiatives. The review will contribute to the development of reliable data and analysis at regional and local levels for business and policy decision making. The review presents statistical initiatives for Australia, Austria, Canada, Denmark, Finland, France, Ireland, New Zealand, Spain, Switzerland and the United Kingdom. The initiatives focus on a wide range of issues such as total economic impact of tourism; direct economic impacts of tourism; tourism-related employment; enterprise demographics; tourism spending/revenues and high yield visitors, data visualization; regional competitiveness; and sustainability.
    DOI: 10.1787/5jln3b32hq7h-en
    URL: Volltext
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  • 96
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    Essai n 431 : Corrosion cutanée in vitro : Essai sur modèle de peau humaine (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264625
    Language: French
    Pages: Online-Ressource (30 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 431; In vitro skin corrosion; reconstructed human epidermis (RHE) test method
    Parallel Title: Parallelausg.: Test No. 431: In vitro skin corrosion; reconstructed human epidermis (RHE) test method
    Keywords: Environment
    Abstract: La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques. Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en faisant appel à un épiderme humain reconstitué qui reproduit fidèlement les propriétés histologiques, morphologiques, biochimiques et physiologiques des couches supérieures de la peau humaine. La procédure sur épiderme humain reconstitué part du principe que les substances corrosives sont capables de pénétrer dans le stratum corneum (couche cornée) par diffusion ou érosion, et sont cytotoxiques pour les cellules des couches sous-jacentes. Deux réplicats sont employés pour chaque traitement (ou durée d'exposition), et pour les contrôles. Les substances corrosives sont identifiées sur la base de leur capacité à réduire la viabilité cellulaire en dessous des valeurs seuils définies pour des périodes d'exposition spécifiques. La viabilité cellulaire est mesurée via la conversion enzymatique du colorant vital MTT en un sel de formazan bleu mesuré quantitativement après son extraction des tissus. Les substances corrosives sont mises en évidence par leur capacité à faire chuter la viabilité cellulaire sous un seuil prédéterminé. Les produits chimiques colorés et ceux qui interfèrent avec le MTT peuvent également être testés par procédure HPLC. Plusieurs méthodes validées sont référencées dans la Ligne directrice et suivent la procédure décrite ci-dessus. Certaines méthodes référencées permettent par ailleurs la sous-catégorisation des produits corrosifs.
    DOI: 10.1787/9789264264625-fr
    URL: Volltext
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  • 97
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    OCDE - Avaliações de Desempenho Ambiental Brasil 2015 (2016)
    Santiago de Chile : United Nations Economic Commission for Latin America and the Caribbean
    Details
    ISBN: 9789264268159
    Language: Portuguese
    Pages: Online-Ressource (279 p.) , ill.
    Keywords: Environment ; Brazil
    DOI: 10.1787/9789264268159-pt
    URL: Volltext
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  • 98
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    Frascati Manual 2015 : Guidelines for Collecting and Reporting Data on Research and Experimental Development (Korean version) (2016)
    Seoul : Korea Institute of S&T Evaluation and Planning
    Details
    ISBN: 9789264268111
    Language: Korean
    Pages: Online-Ressource (429 p.) , ill.
    Keywords: Science and Technology ; Industry and Services
    DOI: 10.1787/9789264268111-ko
    URL: Volltext
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  • 99
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    Model Tax Convention on Income and on Capital: Condensed Version 2014 (Arabic version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264268142
    Language: Arabic
    Pages: Online-Ressource (433 p.) , ill.
    Keywords: Finance and Investment ; Taxation
    DOI: 10.1787/9789264268142-ar
    URL: Volltext
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  • 100
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    Open Government in Costa Rica (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265424
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Open government in Costa Rica
    Keywords: Regierung ; Good Governance ; Öffentliche Verwaltung ; Costa Rica ; Governance ; Costa Rica ; Costa Rica ; Politische Steuerung ; Verwaltung
    Abstract: Costa Rica is one of the first countries to involve the executive, legislative and judicial branches of the state in the design and implementation of its national open government agenda. The OECD Open Government Review of Costa Rica supports the country in its efforts to build a more transparent, participatory, and accountable government as an essential element of its democracy. This review provides an overview of the current national institutions, legal framework, policies and initiatives that underpin the implementation of open government principles, with a focus on policy co-ordination, citizen participation, and open government policies at the local level. It includes a detailed and actionable set of recommendations to help the country achieve its goal of creating an open state.
    DOI: 10.1787/9789264265424-en
    URL: Volltext
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