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  • Edward Elgar Publishing
  • OECD
  • Schnorbus, Axel
  • Sociology  (118)
  • Law  (102)
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  • 1
    Book
    Book
    Cheltenham, UK : Edward Elgar Publishing
    ISBN: 1800883196 , 9781800883192
    Language: English
    Pages: xvii, 239 Seiten , Illustrationen, Karten
    Parallel Title: Erscheint auch als A research agenda for gentrification
    Parallel Title: Erscheint auch als A research agenda for gentrification
    RVK:
    Keywords: Gentrifizierung
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  • 2
    Online Resource
    Online Resource
    Cheltenham : Edward Elgar Publishing
    ISBN: 9781800883208 , 180088320X
    Language: English
    Pages: 1 Online-Ressource (xvii, 239 Seiten) , Illustrationen
    Series Statement: Elgar research agendas
    Uniform Title: Elgaronline: Geography, Planning & Tourism 2023
    Parallel Title: Erscheint auch als A research agenda for gentrification
    DDC: 307.3/416
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    Keywords: Gentrification Research ; Gentrifizierung
    Abstract: "Elgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary. Offering a new theoretical framework for understanding gentrification and displacement, this timely Research Agenda focuses on resistance as the central research area in this subject field. Arguing that the future of gentrification research should focus on accomplishing the end of gentrification, chapters provide practical organizing and policy strategies using international case studies which are rooted in community-based research. Encouraging researchers to find inspiration in new methods, sites and questions for exploring resistance, this Research Agenda seeks to empower communities and cities to reclaim urban life and city space for people by examining key issues such as housing insecurity and lived reality versus policy and practice. Graduate students and researchers of geography, urban planning and urban sociology will find the use of case studies informative and thought-provoking. The suggested practical strategies will also be beneficial for urban planners and policymakers to fight displacement and slow gentrification"--
    Description / Table of Contents: 1. Introduction to a research agenda for gentrification / Winifred Curran and Leslie Kern -- Part I. Organizing around the underexplored in gentrification research -- 2. A queer theory of housing politics: On gentrification and chrononormativity / Emma Spruce -- 3. Social reproduction in the gentrified city: Resisting displacement in marketized toronto / Sophie O'Manique and Sinéad Petrasek -- 4. Taking race seriously in gentrification research / Steven Tuttle and Alfredo Huante -- 5. Uncovering invisibilities in gentrification processes / Colleen Hammelman -- Part II. Everyday resistance: From lived experience to policy and practice -- 6. Moving beyond gentrification: Regenerative mapping for geographies of radical resilience / Elizabeth Walsh, Evon Lopez, Jeremy Auerbach, Cara Marie DiEnno, Yessica Xytlalli Holguín, Adriana Lopez, Carrie Makarewicz, Solange Muñoz, Jessica Villena Sanchez and Dani Slabaugh -- 7. Never not organizing: Long resistance and the fight against gentrification in pilsen, chicago / Winifred Curran and Euan Hague -- 8. Housing insecurity, lived reality, and the right to stay put in a gentrified southern European neighborhood: The case of sant antoni in barcelona / Antonio López-Gay, Miguel Solana-Solana, Joan Sales-Favà, Helen V.S. Cole and Anna Ortiz-Guitart -- 9. Agents of change or maintenance women? Networks of control among women in a resettlement colony for former basti dwellers / Ramya Ramanath -- 10. Community development corporations collectivize to stay in place: Lessons from chicago's northwest side / Ivis García -- 11. City of seattle office of planning and community development's understanding of and approach to displacement / City of Seattle OPCD Staff (Brennon Staley, Nicolas Welch, David Goldberg, Patrice Thomas, Katie Sheehy, Dakota Murray, Rico Quirindongo, and Lauren Flemister) -- Index.
    Note: Includes bibliographical references and index
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  • 3
    ISBN: 9781803925141
    Language: English
    Pages: 1 Online-Ressource (xv, 153 Seiten)
    Series Statement: Elgar dialogues series
    Parallel Title: Erscheint auch als Moulaert, Frank, 1951 - Political change through social innovation
    DDC: 303.484
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    Keywords: Democratization ; Social change Political aspects ; Democracy ; Political participation ; Social change ; Demokratisierung ; Politische Beteiligung ; Sozialinnovation ; Sozialer Wandel
    Abstract: "This book asks why socially innovative initiatives, including attempts to rejuvenate democracy by introducing new modes of participation, are not leading to a democratization of the State or overcoming the gap between political leaders and people. It offers a vivid and thought-provoking conversation on why we are at such an impasse and explores concrete possibilities for change. Offering insights on the failures of modern democracies from three leading voices of contemporary social science, the book interrogates the possibilities of progressive socio-political agendas, strategies, and movements seeking to overcome these failures. It highlights examples of bottom-linked forms of governance that provide signs of positive change and focuses on the essential role that progressive institutions play in enabling socio-political transformation. It also analyses how processes of self-emancipation driven by social innovation and political mobilization movements represent the most promising form of political engagement today. Students and scholars of social innovation and governance will find this to be an invigorating read. It will also be helpful to politicians and government officials seeking to understand, respond to, and explore efforts towards democratizing political change"--
    Description / Table of Contents: Contents: Foreword -- 1. Can mutual aid in a post-industrial society reforge the political? / Frank Moulaert, Bob Jessop, Erik Swyngedouw and Liana Simmons -- 2. Bottom-linked governance and socio-political transformation / Frank Moulaert -- 3. Is emancipatory politicization still possible today? / Erik Swyngedouw -- 4. Exploring the dilemma between self-emancipation and self-responsibilization / Bob Jessop -- 5. Debate: A dialogical encounter on the potentialities of social innovation for social-political transformation -- 6. Towards socially innovative political transformation / Frank Moulaert, Pieter Van Den Broeck, Liana Simmons, Bob Jessop and Erik Swyngedouw -- Index.
    Note: Includes bibliographical references and index
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  • 4
    ISBN: 9781800379732
    Language: English
    Pages: 1 Online-Ressource (224 pages)
    Parallel Title: Erscheint auch als Urban violence, resilience and security
    DDC: 303.6091732
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    Keywords: Urban violence ; Urban policy ; Developing countries Economic conditions ; Developing countries Social conditions ; Developing countries ; Electronic books ; Electronic books ; Electronic books ; Lateinamerika ; Asien ; Afrika ; Kriminalgeografie ; Stadtsoziologie ; Stadtentwicklung ; Urbanität ; Gewalttätigkeit
    Abstract: "Written in a comprehensive yet accessible style, Urban Violence, Resilience and Security investigates the diverse nature of urban violence within Latin America, Asia and Africa. It further analyzes how regular and irregular governing mechanisms can provide human security, despite the presence of chronic violence. The empirically rich and conceptually grounded contributions of established and emerging scholars evaluate the current state and future trajectory of urban development. They also question common explanations of the drivers of violence in urban areas and also provide measured recommendations for improved policy and future governance. Chapters thoroughly examine the opportunities and hazards of focusing on resilience as the only method to improve security and identify governance and policy practices that can move beyond the rhetoric of resilience to evaluate diverse approaches to attaining human security in urban areas of the Global South. This invigorating book will be an excellent resource for academic researchers interested in urban dynamics in the Global South as well as scholars embarking on geography, human security, political science and policy studies. Based on a set of original case studies, policymakers will also benefit from the questions and challenges to the conventional approaches to urban planning and governance that it raises"--
    Description / Table of Contents: Contents: Foreword / Ariel C. Armony -- Acknowledgments -- 1. Introduction to urban violence, resilience and security / Michael R. Glass, Taylor B. Seybolt and Phil Williams -- Part I: Conceptual approaches to urban violence, resilience and security -- 2. Urban violence in the global south: Drug traffickers, gangs, and organized crime / Phil Williams -- 3. Urban resilience for the 21st century / Savannah Cox -- 4. Urban governance in conflict zones: Contentious politics, not "resilience" / Daniel E. Esser -- 5. Building effective and acceptable security-driven urban resilience / Jon Coaffee -- 6. Fragility and pernicious resilience in urban Latin America and the Caribbean / Enrique Desmond Arias -- Part II: Dimensions of urban vulnerability and resilience in the global south -- 7. Feral cities and the normative dimension of violence: Caracas and the Latin American city / Roberto Briceño-León -- 8. Xenophobic violence, displacement, and reintegration: A case study of female migrants in isipingo, durban, South Africa / Kim Gounder and Brij Maharaj -- 9. Shoot first, ask later: Violence and anti-crime policies in Mexico's cuidad juárez and pakistan's karachi / Vanda Felbab-Brown -- 10. Strain between two worlds: A sociological approach to the rise and fall of crime and violence in guatemala city / Daniel Núñez -- 11. Criminal victimization and social resilience in Latin America / Eduardo Moncada -- Index
    Note: Includes bibliographical eferences and index
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  • 5
    ISBN: 9781800880801
    Language: English
    Pages: 1 Online-Ressource (xi, 171 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Hiilamo, Heikki, 1964 - Participation income
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    Keywords: Grundeinkommen ; Öffentliche Sozialleistungen ; Sozialpolitik ; Armutsbekämpfung ; Digitalisierung ; Arbeitslosigkeit ; Industrieländer ; Poverty Research ; Income Research ; Bibliografie
    Abstract: "This innovative book provides the first in-depth analysis of participatory income and its potential role in countering endemic poverty and unemployment in high-income countries. Heikki Hiilamo reviews the concept of basic income and specific basic income experiments before presenting participatory income as a viable alternative in the fight against poverty. Highly topical, chapters explore pressing issues such as the effects of automation on the future of work and the links between social protection and eco-social transition. Putting forward the argument that any reform of social assistance should continue to enforce reciprocity with reduced means-testing, Hiilamo explores the practical advantages of the participation income model in reducing poverty and developing an eco-social welfare model. Tackling one of the most heated current debates in social policy, this book will be a key resource for scholars and students in this field, particularly those with a focus on welfare and labour economics, labour policy and the sociology of work. Its use of examples and case studies will also benefit practitioners and policy makers"--
    Description / Table of Contents: Contents: Preface -- 1. Introduction to digital transformation and social policy -- 2. Machine beats man - prospects of paid work -- 3. Other existing challenges -- 4. Conditionality and unconditionality as strategies to prevent labour market exclusion -- 5. Lessons from basic income experiments -- 6. Definition of participation income -- 7. Criticisms of participation income -- 8. New models for participation income -- 9. Practical applications of participation income -- 10. Conclusions: Social policies for sustainable societies -- References -- Index.
    Note: Enthält Literaturangaben und Index
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  • 6
    ISBN: 9781803925134 , 1803925132
    Language: English
    Pages: xv, 153 Seiten , Illustrationen, Diagramme , 22 cm
    Series Statement: Elgar dialogues
    Parallel Title: Erscheint auch als Moulaert, Frank Political change through social innovation
    DDC: 303.484
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    Keywords: Social change ; Political participation ; Democracy ; Democracy ; Political participation ; Social change ; Demokratisierung ; Politische Beteiligung ; Sozialinnovation ; Sozialer Wandel
    Note: Enthält bibliografische Angaben und Index (Seite 148-153)
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  • 7
    Online Resource
    Online Resource
    Northampton : Edward Elgar Publishing | Cheltenham, UK : Elgaronline
    ISBN: 1789903130 , 9781789903133
    Language: English
    Pages: 1 Online-Ressource (xv, 423 Seiten)
    Series Statement: Elgar handbooks in migration
    Parallel Title: Erscheint auch als
    DDC: 323.6
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    Keywords: Migration ; Staatsangehörigkeit ; Citizenship ; Emigration and immigration ; Electronic books ; Electronic books
    Note: Includes bibliographical references and index
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: Volltext  (lizenzpflichtig)
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  • 8
    Online Resource
    Online Resource
    Cheltenham, UK ; Northampton, MA, USA :Edward Elgar Publishing,
    ISBN: 978-1-80088-366-6
    Language: English
    Pages: 1 Online-Ressource (xxvii, 402 Seiten) : , Illustrationen, Diagramme.
    Series Statement: Multidisciplinary movements in research
    Parallel Title: Erscheint auch als
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    Keywords: Climatic changes ; Urban climatology ; Anthropozän. ; Stadtleben. ; Umweltfaktor. ; Stadtentwicklung. ; Klimaänderung. ; Aufsatzsammlung ; Electronic books ; Anthropozän ; Stadtleben ; Umweltfaktor ; Stadtentwicklung ; Klimaänderung
    Note: Includes bibliographical references and index
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264849167 , 9789264754171 , 9789264468030
    Language: English
    Pages: 1 Online-Ressource (230 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Parallel Title: Erscheint auch als Rural well-being
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    Keywords: Landbevölkerung ; Ländliche Entwicklung ; Sozialer Indikator ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development ; Development ; Landbevölkerung ; Ländliche Entwicklung
    Abstract: Rural Well-being: Geography of Opportunities presents the latest iteration on this policy framework, reflecting several important changes in rural development in recent years. Fully taking into account the variety of situations characterising rural regions, the new policy framework leverages improved data and analysis while broadening the scope from economic focus to encompass the environmental and social dimensions of well-being. The new approach places the well-being of citizens at the forefront of its objective and recognises the diversity of rural places brought by a deeper understanding of their diverse and complex socio-economic systems and their connection to cities. The framework also looks to the future and unfolding megatrends such as globalisation, digitalisation, climate change and demographic change. It reflects on how these will impact rural economies and reviews policy options to mitigate the challenges and capitalise on opportunities as well as to develop resilience against emerging crises. Finally, recognising the strong interdependencies between different stakeholders and the need for partnerships between government, the private sector and civil society to successfully implement policies, the Rural Well-being Policy Framework focuses on governance mechanisms, including the OECD Principles on Rural Policy.
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  • 10
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264424302
    Language: English
    Pages: 212 Seiten , Illustrationen
    Series Statement: OECD rural studies
    Parallel Title: Erscheint auch als Rural Well-being
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    Keywords: Landbevölkerung ; Ländliche Entwicklung ; Sozialer Indikator ; OECD-Staaten ; Graue Literatur ; Landbevölkerung ; Ländliche Entwicklung
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264699274 , 9789264982512 , 9789264150348
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Sous pression : la classe moyenne en perte de vitesse
    Parallel Title: Erscheint auch als Under pressure
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    Keywords: Mittelschicht ; Soziale Lage ; Haushaltseinkommen ; Ausgaben ; OECD-Staaten ; Social Issues/Migration/Health ; Mittelstand ; Soziale Situation
    Abstract: Middle-class households feel left behind and have questioned the benefits of economic globalisation. In many OECD countries, middle incomes have grown less than the average and in some they have not grown at all. Technology has automated several middle-skilled jobs that used to be carried out by middle-class workers a few decades ago. The costs of some goods and services such as housing, which are essential for a middle-class lifestyle, have risen faster than earnings and overall inflation. Faced with this, middle classes have reduced their ability to save and in some cases have fallen into debt. This report sheds light on the multiple pressures on the middle class. It analyses the trends of middle-income households through dimensions such as labour occupation, consumption, wealth and debt, as well as perceptions and social attitudes. It also discusses policy initiatives to address the concerns raised by the middle class, by protecting middle-class living standards and financial security in the face of economic challenges.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264311992 , 9789264312043 , 9789264312050
    Language: English
    Pages: 1 Online-Ressource (260 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cómo medir la transformación digital : Hoja de ruta para el futuro
    Parallel Title: Erscheint auch als Measuring the digital transformation
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    Keywords: Digitalisierung ; Messung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services ; Digitalisierung
    Abstract: Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes – against current digital policy issues, as presented in Going Digital: Shaping Policies, Improving Lives. In so doing, it identifies gaps in the current measurement framework, assesses progress made towards filling these gaps and sets-out a forward-looking measurement roadmap. The goal is to expand the evidence base, as a means to lay the ground for more robust policies for growth and well-being in the digital era.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264312012 , 9789264312029 , 9789264312036
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Vers le numérique : Forger des politiques au service de vies meilleures
    Parallel Title: Parallele Sprachausgabe Going Digital: Den digitalen Wandel gestalten, das Leben verbessern
    Parallel Title: Erscheint auch als Going digital
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    Keywords: Digitalisierung ; OECD-Staaten ; Science and Technology ; Industry and Services ; Digitalisierung
    Abstract: Digital technologies and data are transformational. People, firms and governments live, interact, work and produce differently than in the past, and these changes are accelerating rapidly. How can we realise the immense promises of digital technologies and data for growth and well-being in a fast evolving world? This report charts the road ahead. It identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to improve lives. It also highlights key opportunities, challenges and policies related to each dimension, offers new insights, evidence and analysis, and provides recommendations for better policies in the digital age.
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  • 14
    ISBN: 9789264301030
    Language: English
    Pages: 1 Online-Ressource (200 Seiten) , Illustrationen
    Parallel Title: Erscheint auch als Catching up?
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    Keywords: Intergenerationenmobilität ; Migranten ; Österreich ; EU-Staaten ; Frankreich ; Deutschland ; Niederlande ; Schweden ; USA ; Kanada ; Education ; Employment ; Social Issues/Migration/Health
    Abstract: Previous OECD and EU work has shown that even native-born children with immigrant parents face persistent disadvantage in the education system, the school-to-work transition and the labour market. To which degree are these linked with their immigration background, i.e. with the issues faced by their parents? Complementing the report Catching Up? Intergenerational Mobility and Children of Immigrants (OECD 2017), this publication presents seven in-depth country case studies. The countries and regions covered in this publication are Austria, the European Union, France, Germany, the Netherlands, North America and Sweden.
    URL: Volltext  (lizenzpflichtig)
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  • 15
    Book
    Book
    Paris :OECD Publishing,
    ISBN: 978-92-64-30107-8 , 92-64-30107-0
    Language: English
    Pages: 351 Seiten : , Diagramme.
    Parallel Title: Erscheint auch als
    DDC: 305.513
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    Keywords: Soziale Mobilität. ; Amtsdruckschrift ; Amtsdruckschrift ; Graue Literatur ; Soziale Mobilität
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264288041
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Parallel Title: Erscheint auch als Catching up?
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    Keywords: Intergenerationenmobilität ; Migranten ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health
    Abstract: Previous OECD and EU work has shown that even native-born children with immigrant parents face persistent disadvantage in the education system, the school-to-work transition, and the labour market. To which degree are these linked with their immigration background, i.e. with the issues faced by their parents? This publication includes cross-country comparative work and provides new insights on the complex issue of the intergenerational transmission of disadvantage for native-born children of immigrants.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264269064
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Diffuse pollution, degraded waters
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    Keywords: Gewässerbelastung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; OECD ; Wasserverschmutzung ; Kontrolle ; Wassergüte
    Abstract: After decades of regulation and investment to reduce point source water pollution, OECD countries still face water quality challenges (e.g. eutrophication) from diffuse agricultural and urban sources of pollution, that is disperse pollution from surface runoff, soil filtration and atmospheric deposition. The relative lack of progress reflects the complexities of controlling multiple pollutants from multiple sources, their high spatial and temporal variability, associated transactions costs, and limited political acceptability of regulatory measures. This report outlines the water quality challenges facing OECD countries today, presents a range of policy instruments and innovative case studies of diffuse pollution control, and concludes with an integrated policy framework to tackle diffuse water pollution. An optimal approach will likely entail a mix of policy interventions reflecting the basic OECD principles of water quality management – pollution prevention, treatment at source, the polluter pays and beneficiary pays principles, equity, and policy coherence.
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  • 18
    Book
    Book
    Paris : OECD
    ISBN: 9789264265578
    Language: English
    Pages: 403 Seiten , Diagramme , 27 cm
    Series Statement: OECD better life initiative
    Parallel Title: Erscheint auch als
    Parallel Title: Erscheint auch als
    DDC: 306
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    Keywords: OECD ; Gesundheitsindikator ; Gesundheit ; Wohlbefinden ; Public health ; Public health / Evaluation ; Statistik ; Datensammlung ; Wohlbefinden ; Gesundheit ; Datensammlung ; OECD ; Gesundheitsindikator ; Datensammlung
    Note: Literaturangaben
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  • 19
    ISBN: 9789264285675
    Language: English
    Pages: 1 Online-Ressource (304 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Harmful tax practices - peer review reports on the exchange of information on tax rulings
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    Keywords: Information ; Steuerpolitik ; Unternehmensbesteuerung ; Besteuerungsverfahren ; Taxation ; Steuerpolitik ; Besteuerungsverfahren ; Gewinnverlagerung ; Unternehmen ; Steuerrecht ; Steuerplanung ; Geschichte 2016
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange on certain rulings which, in the absence of transparency, could give rise to BEPS concerns. Over 100 jurisdictions have joined the Inclusive Framework and will take part in a peer review to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses countries against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges of rulings; and v) transparency on certain aspect of intellectual property regimes. This report reflects the outcome of the first peer review of the implementation of the Action 5 minimum standard. It covers the jurisdictions which participated in the BEPS Project prior to the creation of the Inclusive Framework, and it assesses implementation for the 1 January 2016 – 31 December 2016 period.
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  • 20
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Pub
    ISBN: 9781784717056
    Language: English
    Pages: 1 Online-Ressource (224 p)
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: Elgar introductions to management and organization theory
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Berti, Marco Elgar introduction to organizational discourse analysis
    DDC: 658.4/5
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    Keywords: Verhalten in Organisationen ; Diskurstheorie ; Metapher ; Wirtschaftsstudium ; USA ; Communication in organizations ; Electronic books ; Organisation ; Kommunikation ; Diskursanalyse
    Abstract: Contents: Introduction: the aim and structure of the book -- 1. Language and organization -- 2. The discourse of 'organizational discourse -- 3. The power of metaphors -- 4. Discourse as a map -- 5. Discourse as organizing -- 6. Discource as mask: silence, emptiness and ambiguity in discourse -- 7. Organizational discourse analysis in practice: the case of business education discourse -- 8. References -- Index.
    Abstract: Our knowledge and understanding of organizations is both enabled and constrained by an invisible relationship of power that is embedded in the ways in which we act and speak. This book offers a succinct but comprehensive introduction to the vast field of organizational discourse analysis, the approach that studies organization as a linguistic phenomenon, and offers an original approach to investigate the relationship between materiality and discourse. Three original images of discourse are employed: discourse as a map, discourse as organizing and discourse as a mask. These metaphors are used as cognitive tools to highlight different implications and perspectives on discourse. The book critically compares and contrasts various linguistic-focused approaches to the study of organizations, and proposes the use of linguistic phenomena in connection with other methodologies. One section even offers an exemplification of the proposed approach to discourse analysis, presenting a map of discursive terrain, which plays a central role in the reproduction of local organizational and management discourses. This rich and approachable introduction is targeted at graduate and doctoral students, as well as non-specialist academics who want to familiarize themselves with the organizational discourse debate
    Note: Includes bibliographical references and index
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  • 21
    ISBN: 9789264244047
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als International regulatory co-operation
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    Keywords: Regulierung ; Internationale Zusammenarbeit ; Internationale Organisation ; Governance ; Regulierung ; Internationale Organisation
    Abstract: Borders are becoming increasingly porous, with growing flows of goods, services, people and capital. Governments, more than ever, need to co-ordinate their efforts to develop global standards to address climate change, as well as crises related to finance, health, environment and migration; secure peace; and ensure sustainable economic prosperity and social inclusion. International organisations play a key role in fostering multilateral action and addressing the fragmentation that may undermine effective domestic action. To shed greater light on international standard setting, this unique report collects, compares and assesses the practices of 50 international organisations on their governance arrangements, operational modalities, use of quality management disciplines and co-operation efforts. It analyses different types of organisations – inter-governmental, supra-national, trans-governmental and private – and identifies avenues for making their action more effective, inclusive and relevant.
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  • 22
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Pub
    ISBN: 9781784717025
    Language: English
    Pages: 1 Online-Ressource (200 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: Elgar research agendas
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als A research agenda for management and organization studies
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    Keywords: Operations Research ; Management ; Organisationsforschung ; Wissenschaftstheorie ; Management Methodology ; Management ; Management Research ; Organization ; Organization Research ; Electronic books ; Aufsatzsammlung ; Management
    Abstract: Introduction -- 1. History of management - what is the future for research on the past? / Marie Laure Djelic -- 2. In search of what accounting is not: speculations on the future of valuing, transparency and a new aesth-etics for governing capitalism and democracy / Paolo Quattrone -- 3. From marketing to "market-things" and "market-iting": accounting for technicized and digitalized consumption / Franck Cochoy, Jan Smolinski and Jean-Sébastien Vayre -- 4. Stepping on the toes of giants, or how to review the future of strategy research / Martin Kornberger -- 5. Humanistic management / Monika Kostera -- 6. Well trodden paths and roads less traveled: research directions for gender in management and organization / Yvonne Benschop -- 7. Making humans and nonhumans talk in diversity research / Andreas Diedrich -- 8. Organizational communication: a wish list for the next fifteen years / François Cooren -- 9. Digital work: a research agenda / Wanda J. Orlikowski and Susan V. Scott -- 10. Global and comparative studies of organization and management: moving from "sameness or difference" to "glocalization and orientation" / Gili S. Drori -- 11. Waste management: the other of production, distribution, and consumption / Hervé Corvellec -- 12. Art, aesthetics and organization / Timon Beyes -- 13. Popular culture and management / Carl Rhodes -- 14. Invisible organizations - a research agenda / Christopher Grey and Jana Costas -- 15. Towards an alternative business school: a school of organizing / Martin Parker.
    Abstract: Elgar Research Agendas outline the future of research in a given area. Leading scholars are given the space to explore their subject in provocative ways, and map out the potential directions of travel. They are relevant but also visionary. Managing and organizing are now central phenomena in contemporary societies. It is essential that they are studied from a variety of perspectives, and with equal attention paid to their past, their present and their future. This book collects opinions of trailblazing scholars concerning the most important research topics, essential for study in the next 15-20 years. The opinions concern both traditional functions, such as accounting and marketing, personnel management and strategy, technology and communication, but also new challenges, such as diversity, equality, waste and cultural encounters. The collection is intended to be inspirational for young scholars and an invitation to a dialogue with practitioners. The book's contributions are written by well-established scholars. Each is a leader in their field and will remain important figures for the next 20 years and beyond. Each chapter starts with a short summary of the present situation but focuses on the future of the discipline. The contributors cover practically all subfields of what is called business administration, or management and organization studies, containing topics that are new, such as invisible organizations or encounters between art, popular culture and organizing. Outlining the future and the state of the art, this comprehensive and innovative book is an essential resource for students and academics seeking to be at the forefront of future research in management and organization studies
    Note: Contributors include: Y. Benschop, T. Beyes, F. Cochoy, F. Cooren, H. Corvellec, J. Costas, A. Diedrich, M.-L. Djelic, G.S. Drori, C. Grey, M. Kornberger, M. Kostera, W.J. Orlikowski, M. Parker, P. Quattrone, C. Rhodes, S.V. Scott, J. Smolinski, J.-S. Vayre , Includes bibliographical references and index
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  • 23
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Publishing, Inc
    ISBN: 9781785361302
    Language: English
    Pages: 1 Online-Ressource (200 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: New horizons in institutional and evolutionary economics
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Atkinson, Glen Law and economics from an evolutionary perspective
    DDC: 340.09
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    Keywords: Handelsrecht ; Gesellschaftsrecht ; Rechtsökonomik ; Evolutionsökonomik ; USA ; Law and economic development ; Electronic books ; USA ; Handelsrecht ; Gesellschaftsrecht ; Ökonomische Theorie des Rechts
    Abstract: 1. Evolutionary method in law and economics -- 2. Causes and consequences of the widening of the market: a case of cumulative economic evolution -- 3. The corporate form and the state -- 4. Interstate commerce and state regulation of business -- 5. Interstate commerce and federal regulation of business -- 6. John R. Commons and co-evolution of law and economics.
    Abstract: Law and economics are interdependent. Using a historical case analysis approach, this book demonstrates how the legal process relates to and is affected by economic circumstances. Glen Atkinson and Stephen P. Paschall examine this co-evolution in the context of the economic development that occurred in the nineteenth and early twentieth centuries as well as the impact of the law on that development. Specifically, the authors explore the development of a national market, the transformation of the corporation, and the conflict between state and federal control over businesses. Their focus on dynamic, integrated systems presents an alternative to mainstream law and economics. The authors apply John R. Commons's approach to three main law and economics issues: the changing relationship between corporations and the state, the application of the Commerce Clause and the Fourteenth Amendment of the US Constitution to state and federal regulation of business, and the relationship of antitrust law to industrialization. They provide a valuable linking of law with changing economic circumstances such as antitrust policy changes and the development of the corporate form. This analytical approach to the practice of law and economics will be of interest to researchers, students, and faculty in law and economics, economic history, constitutional law, economic regulation, public policy, and the sociology of law. Business students and researchers will also find value in this book's presentation of court decisions and exploration of economic development
    Note: Includes bibliographical references and index
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  • 24
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Pub
    ISBN: 9781783478132
    Language: English
    Pages: 1 Online-Ressource (296 p)
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: Research handbooks in business and management
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Research handbook on gender and innovation
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    Keywords: Geschlechterforschung ; Technologiepolitik ; Welt ; Technological innovations ; Sex ; Electronic books
    Abstract: Part I introduction -- 1. Gender and innovation - an introduction / Gry Agnete Alsos, Ulla Hytti and Elisabet Ljunggren -- 2. Doing gender in innovation: a thematic review and critique of the literature / Lene Foss and Colette Henry -- Part II gender and innovation in new and small businesses -- 3. Women's innovation in Germany - empirical facts and conceptual explanations / Teita Bijedić, Siegrun Brink, Kerstin Ettl, Silke Kriwoluzky and Friederike Welter -- 4. Three faces of innovation: institutions, gender and entrepreneurship in Latin America / Ruta Aidis -- 5. Self-employed women's everyday innovations in East Africa / Malin Tillmar -- 6. Gendered understandings of innovation in nursing and entrepreneurship: an exploratory study in the Portuguese context / Selma Martins, Emilia Fernandes and Regina Leite -- Part III gender and innovation in organizational context -- 7. Eyes wide shut: differential influences of gender on innovation in organisations / Shruti R. Sardesmukh and Ronda R. Smith -- 8. Innovation in public care / Nina Amble in cooperation with Paula Axelsen and Liv Karen Snerthammer -- 9. Organisational innovation for gender equality in forestry and mining / Malin Lindberg, Eira Andersson, Lisa Andersson and Maria Johansson -- Part IV gender in innovation policy -- 10. Governing gendered understandings of innovation: a discourse analysis of a national innovation policy programme / Trine Kvidal-Røvik and Birgitte Ljunggren -- 11. 'Gendered social innovation': a new research stream for gender-inclusive innovation policy, research and practice / Malin Lindberg and Knut-Erland Berglund -- Part V gender in design and materiality -- 12. Innovating is not of the spirit world - depicting a female inventor's unique path with materiality-friendly gender concepts / Seppo Poutanen and Anne Kovalainen -- 13. Visualising gender - norm-critical design and innovation / Emma Börjesson, Anna Isaksson, Sara Ilstedt and Karin Ehrnberger.
    Abstract: Innovation is seen as one of the main engines of economic growth. It is generally assumed to be gender neutral when, in fact, the gendered construction of innovation has been traditionally masculine. This Handbook explores the nexus between innovation and gender by providing a wide range of studies from different analytical and methodological perspectives and from various regional and industry contexts and draws implications for a gender-inclusive innovation policy. The multidisciplinary group of contributors discuss topics such as gender and innovation in new and small businesses, and growth businesses; addressing innovation in different organizational contexts ranging from public sector health care to mining and forestry; researching gender in innovation policy and in design and materiality. This Handbook will be useful to researchers looking to understand parallels between research on gender and innovation on one hand, and research on gender and entrepreneurship or management on the other. It will also be invaluable to students looking for an overview of research in both areas
    Note: Contributors include: R. Aidis, G.A. Alsos, N. Amble, E. Andersson, L. Andersson, P. Axelsen, K.-E. Berglund, T. Bijedic, E. Börjesson, S. Brink, K. Ehrnberger, K. Ettl, E. Fernandes, L. Foss, C. Henry, U. Hytti, S. Ilstedt, A. Isaksson, M. Johansson, A. Kovalainen, S. Kriwoluzky, T. Kvidal-Røvik, R. Leite, M. Lindberg, B. Ljunggren, E. Ljunggren, S. Martins, S. Poutanen, S.R. Sardeshmukh, R.M. Smith, L.K. Snerthammer, M. Tillmar, F. Welter , Includes bibliographical references and index
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  • 25
    Online Resource
    Online Resource
    [Cheltenham] : Edward Elgar Publishing Limited
    ISBN: 9781784716295
    Language: English
    Pages: 1 Online-Ressource (976 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Series Statement: International library of critical writings in economics
    Parallel Title: Erscheint auch als Competition and regulation in electricity markets
    DDC: 333.7/932
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    Keywords: Wettbewerb ; Regulierung ; Energiemarkt ; Electric power Prices ; Law and legislation ; Energy policy ; Electronic books ; Regulierung ; Elektrizitätsmarkt ; Internationales Recht
    Abstract: Recommended readings (Machine generated): F.P. Ramsey (1927), 'A Contribution to the Theory of Taxation', Economic Journal, 37 (145), March, 47-61 -- Harold Hotelling (1938), 'The General Welfare in Relation to Problems of Taxation and of Railway and Utility Rates', Econometrica, 6 (3), July, 242-69 -- R.H. Montgomery (1939), 'Government Ownership and Operation of the Electric Industry', Annals of the American Academy of Political and Social Science, 201, January, 43-9 -- James C. Bonbright (1941), 'Major Controversies as to the Criteria of Reasonable Public Utility Rates', American Economic Review, 30 (5), February, 379-89 -- Nancy Ruggles (1949-1950), 'Recent Developments in the Theory of Marginal Costs Pricing', Review of Economic Studies, 17 (2), 107-26 -- M. Boiteux (1960), 'Peak-Load Pricing', Journal of Business, 33 (2), April, 157-79 -- Harvey Averch and Leland L. Johnson (1962), 'Behavior of the Firm Under Regulatory Constraint', American Economic Review, 52 (5), December, 1052-69 -- George G. Stigler and Claire Friedland (1962), 'What Can Regulators Regulate? The Case of Electricity', Journal of Law and Economics, 5, October, 1-16 -- George J. Stigler (1971), 'The Theory of Economic Regulation', Bell Journal of Economics and Management Science, 2 (1), Spring, 3-21 -- Sam Peltzman (1976), 'Toward a More General Theory of Regulation', Journal of Law and Economics, 19 (2), August, 211-40 -- Harold Demsetz (1968), 'Why Regulate Utilities?', Journal of Law and Economics, 11 (1), April, 55-65 -- Leonard W. Weiss (1975), 'Antitrust in the Electric Power Industry', in Almarin Phillips (ed.), Promoting Competition in Regulated Markets, Chapter 5, Washington, DC: Brookings Institution Press, 135-73 -- Andrei Shleifer (1985), 'A Theory of Yardstick Competition', RAND Journal of Economics, 16 (3), Autumn, 319-27 -- Richard A. Posner (1971), 'Taxation by Regulation', Bell Journal of Economics and Management Science, 2 (1), Spring, 22-50 -- William Stanley Jevons (1885), 'The Coal Question in England', Science, 5 (108), February, 175-6 -- William J. Baumol (1982), 'Productivity Incentive Clauses and Rate Adjustment for Inflation', Public Utilities Fortnightly, 110, July, 11-18 -- Richard Schmalensee (1989), 'Good Regulatory Regimes', RAND Journal of Economics, 20 (3), Autumn, 417-36 -- David E.M. Sappington and Dennis L. Weisman (1994), 'Designing Superior Incentive Regulation: Modifying Plans to Preclude Recontracting and Promote Performance', Public Utilities Fortnightly, 132 (5), March, 27-32 -- Paul L. Joskow (2013), 'Incentive Regulation in Theory and Practice: Electricity Distribution and Transmission Networks', in Nancy L. Rose (ed.), Economic Regulation and Its Reform: What Have We Learned?, Chapter 5, Chicago, IL and London, UK: University of Chicago Press, 291-344.
    Abstract: Paul L. Joskow (1997), 'Restructuring, Competition and Regulatory Reform in the U.S. Electricity Sector', Journal of Economic Perspectives, 11 (3), Summer, 119-38 -- Peter Cramton and Steven Stoft (2005), 'A Capacity Market that Makes Sense', Electricity Journal, 18 (7), August/September, 43-54 -- Eric S. Schubert, David Hurlbut, Parviz Adib and Shmuel Oren (2006), 'The Texas Energy-Only Resource Adequacy Mechanism', Electricity Journal, 19 (10), December, 39-49 -- Richard Green and Nicholas Vasilakos (2010), 'Market Behaviour with Large Amounts of Intermittent Generation', Energy Policy, 38 (7), July, 3211-20 -- David M. Newbery (1995), 'Power Markets and Market Power', Energy Journal, 16 (3), 39-66 -- Severin Borenstein, James B. Bushnell and Frank A. Wolak (2002), 'Measuring Market Inefficiencies in California's Restructured Wholesale Electricity Market', American Economic Review, 92 (5), December, 1376-405 -- Richard Green (1999), 'The Electricity Contract Market in England and Wales', Journal of Industrial Economics, XLVII (1), March, 107-24 -- Paul L. Joskow and Edward Kahn (2002), 'A Quantitative Analysis of Pricing Behavior in California's Wholesale Electricity Market During Summer 2000', Energy Journal, 23 (4), 1-35 -- Severin Borenstein (2002), 'The Trouble with Electricity Markets: Understanding California's Restructuring Disaster', Journal of Economic Perspectives, 16 (1), Winter, 191-211 -- Andrew Sweeting (2007), 'Market Power in the England and Wales Wholesale Electricity Market 1995-2000', Economic Journal, 117 (520), April, 654-85 -- Richard Gilbert and David Newbery (2010), 'Electricity Merger Policy in the US and EU Electricity Generation', in François Lévêque and Howard Shelanski, Antitrust and Regulation in the EU and US: Legal and Economic Perspectives, Chapter 6, Cheltenham, UK and Northampton, MA: Edward Elgar Publishing Ltd, 160-81 -- Roger E. Bohn, Michael C. Caramanis and Fred C. Schweppe (1984), 'Optimal Pricing in Electrical Networks over Space and Time', RAND Journal of Economics, 15 (3), Autumn, 360-76 -- William W. Hogan (1992), 'Contract Networks for Electric Power Transmission', Journal of Regulatory Economics, 4 (3), September, 211-42 -- Hung-Po Chao and Stephen Peck (1995), 'A Market Mechanism for Electric Power Transmission', Journal of Regulatory Economics, 10 (1), July, 25-59 -- Paul Joskow and Jean Tirole (2005), 'Merchant Transmission Investment', Journal of Industrial Economics, LIII (2), June, 233-64 -- Stephen C. Littlechild and Carlos J. Skerk (2008), 'Transmission Expansion in Argentina 4: A Review of Performance', Energy Economics, 30 (4), July, 1462-90 -- Chris M. Wilson and Catherine Waddams Price (2010), 'Do Consumers Switch to the Best Supplier?', Oxford Economic Papers, 62 (4), October, 647-68 -- Stephen Littlechild (2008), 'Municipal Aggregation and Retail Competition in the Ohio Energy Sector', Journal of Regulatory Economics, 34 (2), October, 164-94 -- Paul L. Joskow (2008), 'Lessons Learned from Electricity Market Liberalization', Energy Journal, 29 (2), 9-42.
    Abstract: Christopher Hood (2010), 'Can We? Administrative Limits Revisited', Public Administration Review, 70 (4), July/August, 527-34 -- Michael G. Pollitt (2012), 'Lessons from the History of Independent System Operators in the Energy Sector', Energy Policy, 47, August, 32-48 -- L. Lynne Kiesling (2009), 'Organization Form and the Wires', in Deregulation, Innovation and Market Liberalization: Electricity Regulation in a Continually Evolving Environment, Chapter 5, London, UK and New York, NY: Routledge, 88-103, notes, references -- Ahmad Faruqui and Sanem Sergici (2010), 'Household Response to Dynamic Pricing of Electricity: A Survey of 15 Experiments', Journal of Regulatory Economics, 38 (2), October, 193-225.
    Abstract: This timely research review explores the main issues surrounding competition and regulation in electricity markets. The industry is experiencing irresistible forces for change driven by energy policy objectives; a reassessment of market regulation in the face of high energy prices and the response to consumer pressure to agree on what constitutes a fair price for energy. This research review identifies the key articles that underpin the debate across the industries supply chain (generation, supply and networks) and from a regulatory perspective (including market power and incentive regulation) followed by a consideration of the overall impact of liberalisation and future developments
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings , Includes bibliographical references and index
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  • 26
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Publishing, Inc
    ISBN: 9780857939852
    Language: English
    Pages: 1 Online-Ressource (608 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Handbook on the economics of the internet
    DDC: 338/.064
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    Keywords: Internet ; Electronic Commerce ; Online-Handel ; Internet Economic aspects ; Electronic books ; Aufsatzsammlung ; Internetökonomie
    Abstract: Preface -- Introduction: The economics of the internet: an overview / Johannes M. Bauer and Michael Latzer -- Part II Theoretical foundations -- 1. The industrial organization of the internet / Günter Knieps and Johannes M. Bauer -- 2. The internet as a complex layered system / Stephen J. Schultze and Richard S. Whitt -- 3. A network science approach to the internet / Volker Schneider and Johannes M. Bauer -- 4. Peer production and cooperation / Yochai Benkler -- 5. The internet and productivity / Carol Corrado and Bart Van Ark -- 6. Cultural economics and the internet / Christian Handke, Paul Stepan and Ruth Towse -- 7. A political economy approach to the internet / Patricia Mazepa and Vincent Mosco -- Part II Institutional arrangements and internet architecture -- 8. Competition and antitrust in internet markets / Justus Haucap and Torben Stühmeier -- 9. The economics of internet standards / Stanley M. Besen and George Sadowsky -- 10. The economics of copyright and the internet / Sacha Wunsch-Vincent -- 11. The economics of privacy, data protection and surveillance / Ian Brown -- 12. Economics of cybersecurity / Michel Van Eeten, Hadi Asghari and Johannes M. Bauer -- 13. Internet architecture and innovation in applications / Barbara Van Schewick -- 14. Organizational innovations, ICTs and knowledge governance: the case of platforms / Cristiano Antonelli and Pier Paolo Patrucco -- 15. Interconnection in the internet: peering, interoperability and content delivery / David D. Clark, William H. Lehr and Steven Bauer -- Part III Economics and management of applications and services -- 16. Internet business strategies / Johann J. Kranz and Arnold Picot -- 17. The economics of internet search / Hal R. Varian -- 18. The economics of algorithmic selection on the internet / Michael Latzer, Katharina Hollnbuchner, Natascha Just and Florian Saurwein -- 19. Online advertising economics / Wenjuan Ma and Steven S. Wildman -- 20. Online news / Lucy Küng, Nic Newman and Robert Picard -- 21. The economics of online video entertainment / Ryland Sherman and David Waterman -- 22. Business strategies and revenue models for converged video services / Yu-Li Liu -- 23. The economics of virtual worlds / Isaac Knowles and Edward Castronova -- 24. Economics of big data / Claudio Feijóo, José-Luis Gómez-Barroso and Shivom Aggarwal -- Part IV Trajectories -- 25. The evolution of the internet: a socioeconomic account / D. Linda Garcia -- 26. From the internet of science to the internet of entertainment / Eli M. Noam.
    Abstract: The Internet is connecting an increasing number of individuals, organizations, and devices into global networks of information flows. It is accelerating the dynamics of innovation in the digital economy, affecting the nature and intensity of competition, and enabling private companies, governments, and the non-profit sector to develop new business models. In this new ecosystem many of the theoretical assumptions and historical observations upon which economics rests are altered and need critical reassessment. This Handbook brings together twenty-seven original chapters that discuss theoretical and applied frameworks for the study of the economics of the Internet, encompassing: its unique economics as a global information and communications infrastructure; the effects of the Internet on economic transactions, including social production, advertising, innovation, and intellectual property rights; the economics and management of Internet-based industries, such as search, news, entertainment, culture, and virtual worlds; the effects of the Internet on the economy at large Interdisciplinary in its approach, the Handbook synthesizes the state of knowledge and offers new perspectives for researchers, practitioners, and students
    Note: Contributors include: S. Aggarwal, C. Antonelli, H. Asghari, J.M. Bauer, S. Bauer, Y. Benkler, S.M. Besen, I. Brown, E. Castronova, D.D. Clark, C. Corrado, C. Feijóo, D.L. Garcia, J.-L. Gómez-Barroso, C. Handke, J. Haucap, K. Hollnbuchner, N. Just, G. Knieps, I. Knowles, J.J. Kranz, L. Küng, M. Latzer, W.H. Lehr, Y.-L. Liu, W. Ma, P. Mazepa, V. Mosco, N. Newman, E.M. Noam, P.P. Patrucco, R. Picard, A. Picot, G. Sadowsky, F. Saurwein, V. Schneider, S.J. Schultze, R. Sherman, P. Stepan, T. Stühmeier, R. Towse, B. van Ark, M. van Eeten, B. van Schewick, H.R. Varian, D. Waterman, R.S. Whitt, S.S. Wildman, S. Wunsch-Vincent , Includes bibliographical references and index
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  • 27
    Online Resource
    Online Resource
    Northampton, MA : Edward Elgar Pub
    ISBN: 9781786430601
    Language: English
    Pages: 1 Online-Ressource (672 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Europe's disappearing middle class?
    DDC: 305.6
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    Keywords: Mittelschicht ; Soziale Lage ; EU-Staaten ; Middle class ; Electronic books ; Aufsatzsammlung ; Electronic books ; Electronic books ; Aufsatzsammlung ; Electronic books ; Aufsatzsammlung ; Europa ; Mittelstand ; Wirtschaftspolitik ; Europa ; Mittelstand ; Verkleinerung
    Abstract: 1. Is the world of work behind middle class reshuffling? / Daniel Vaughan-Whitehead, Rosalie Vazquez-Alvarez and Nicolas Maitre -- 2. Is the world of work stimulating middle class growth in the Baltic states? / Jaan Masso, Inta Mierina and Kerly Espenberg -- 3. Social concertation and middle class stability in Belgium / Sarah Kuypers and Ive Marx -- 4. Transformation in the world of work and the middle class: the French experience / Pierre Courtioux and Christine Erhel -- 5. The erosion of the German middle class: the end of the 'levelled-out, middle class society'? / Gerhard Bosch and Thorsten Kalina -- 6. The Greek middle classes facing an uncertain future / Maria Karamessini and Stefanos Giakoumatos -- 7. Is Hungary still in search of its middle class? / István György Tóth -- 8. Middle incomes in boom and bust: the Irish experience / Bertrand Maître and Brian Nolan -- 9. The middle class in Italy: reshuffling, erosion, polarization / Annamaria Simonazzi and Teresa Barbieri -- 10. Stagnating incomes and the middle class in the Netherlands: running to stand still? / Wiemer Salverda -- 11. Still holding on? inequality, labour market and middle income groups in Portugal / Pilar González, António Figueiredo, Hugo Figueiredo and Luis Delfim Santos -- 12. Knocking on heaven's door: changes in the world of work and the middle class in Spain / Rafael Muñoz-De-Bustillo and José-Ignacio Antón -- 13. The rise and fall of the Swedish middle class? / Dominique Anxo -- 14. How have middle-income households fared in unequal Britain? a focus on work and employment trends / Damian Grimshaw and Anthony Rafferty.
    Abstract: While recent studies have highlighted the phenomenon and risks of increased inequalities between the top and the bottom of society, little research has so far been carried out on trends relating to the median income range that generally represents the middle class. This volume examines the following questions: what are the main transformations in the world of work over the last 20 years in terms of the labour market, social dialogue and conditions of work, wages and incomes that may have affected the middle class? How has the middle class been altered by the financial and economic crisis? What are the long-term trends for the middle class in Europe? This volume also investigates the potential risks and effects of the reshuffling, or even weakening, of the middle class. On the social side, it explores the ramifications of further retrenchment of the European Social Model, which to a great extent has traditionally been funded by the middle class. On the economic side, the book investigates whether this process - especially from the perspective of consumption and human capital - is endangering the long-term sustainability of the current economic model. While presenting evidence of a definite erosion of the middle class, this book assesses the specific situation in each individual EU member state on the basis of detailed statistics and case studies of professional categories that traditionally represent the middle class. This book issues a timely warning about the latest trends and prospects for the middle class in Europe. On this basis, it presents policy considerations and options that will be useful to policy-makers for ensuring the future of the middle class in Europe. Scholars and researchers of European studies and social policy, especially from a sustainability perspective, will find this volume to be an invaluable reference
    Note: Contributors include: J.I. Antón, D. Anxo, T. Barbieri, G. Bosch, P. Courtioux, C. Erhel, K. Espenberg, A. Figueiredo, H. Figueiredo, S. Giakoumatos, P. González, D. Grimshaw, T. Kalina, M. Karamessini, S. Kuypers, B. Maître, N. Maitre, I. Marx, J. Masso, I. Mierina, R. Muñoz-de-Bustillo Llorente, B. Nolan, A. Rafferty, W. Salverda, L.D. Santos, A. Simonazzi, I.G. Tóth, D. Vaughan-Whitehead, R. Vazquez-Alvarez , Includes bibliographical references and index
    URL: FULL  ((Currently Only Available on Campus))
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  • 28
    ISBN: 9781784717230
    Language: English
    Pages: 1 Online-Ressource (304 p)
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Competition policies and consumer welfare
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    Keywords: Wettbewerbspolitik ; Verbraucherpreisindex ; Lebensmittelpreis ; Arzneimittelmarkt ; Öffentlicher Auftrag ; Entwicklungsländer ; Schwellenländer ; Competition ; Consumer protection ; Antitrust law ; Electronic books
    Abstract: 1. Introduction -- Section I the distribution of foodstuffs -- 2. Costa rica -- 3. Armenia -- 4. Mali -- 5. Zambia -- Section II the distribution of pharmaceuticals -- 6. Jamaica -- 7. Vietnam -- Section III the distribution of services: international money transfers and tv programmes -- 8. Uzbekistan -- 9. Argentina -- Section IV public procurement -- 10. India -- 11. Morocco.
    Abstract: The fundamental goal of competition law is to support productivity and innovativeness; in fact, the short-term effect of enforcement actions is often a reduction in product prices. This comprehensive book reports the findings of consumer market studies into a range of goods and services in developing countries in Africa, Asia and Latin America. These country case studies demonstrate the important role that competition authorities can have in assessing the nature of markets and making recommendations to policymakers to improve them. When competition is weak or compromised, extra costs are imposed on consumers. The authors investigate this issue for a wide range of key markets serving consumers individually or collectively, looking also at the hinterland of the distribution chain behind retail sales. They find a pervasive lack of competition in those markets, which not only softens a firms' incentive to improve the efficiency of their operations and the quality of their products, but also reduces the standard of living of consumers, including poor and vulnerable groups. This book concludes by noting the follow-up actions taken in each country in response to the research recommendations. Graduate students of economics, political science and law will find this book invaluable for its practical case studies, and analysts will find much of interest in the nuanced analysis of markets, policy interventions and reform options. Eminently practical, Competition Policies and Consumer Welfare is an ideal resource for competition practitioners and policymakers seeking to improve current competition regimes
    Note: Includes bibliographical references and index
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  • 29
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
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    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 30
    Online Resource
    Online Resource
    Northampton, Mass : Edward Elgar Pub
    ISBN: 9781784713157
    Language: English
    Pages: 1 Online-Ressource (vii, 224 p) , cm
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Bloom, Peter Authoritarian capitalism in the age of globalization
    DDC: 330.12/2
    RVK:
    Keywords: Autoritarismus ; Kapitalismus ; Globalisierung ; Capitalism ; Authoritarianism ; Globalization ; Electronic books ; Globalisierung ; Kapitalismus ; Neoliberalismus ; Autoritarismus ; Unabhängigkeit ; Demokratie
    Abstract: 1. The rise of authoritarian capitalism in the twenty-first century -- 2. Fantasizing authoritarian capitalism- a brief history -- 3. Globalization and the desire for authoritarianism -- 4. The market despots : the global capitalist fantasy of authoritarian nationalism -- 5. Developing authoritarian capitalism : the global capitalist fantasy of authoritarian modernization -- 6. The tyranny of (neo)liberal democracy : a global capitalist fantasy of authoritarian freedom -- 7. A responsible global hegemony : the capitalist fantasy of authoritarian "good governance" -- 8. In the global grip of authoritarian capitalism : from liberal democracy to capitalist sovereignty.
    Abstract: Exploring the rise of authoritarian capitalism, this book offers a fresh perspective on politics and economics in the present age of globalization. It asks the crucial question of whether individuals and nations can break free from the 'grip' of authoritarian capitalism in the twenty-first century. Peter Bloom includes a detailed and in-depth analysis of how marketization is promoting political authoritarianism across the world. He tells a story of authoritarian progress - where capitalist prosperity can only be delivered by the coercive rule of 'self-disciplining' nations and 'disciplining' trans-national institutions - and in which capitalist sovereignty is replacing liberal and social democracy. In doing so, Bloom helps readers rethink the structural as well as discursive role of sovereign power within capitalism, showing the ways the free market relies upon a range of authoritarian political fantasies not just for its growth but its very survival. Students and scholars of political science, critical theory, economics, development studies, international relations, sociology and organization studies will benefit from the unique insights and opportunities this important text provides. This book will also be of interest to practitioners focusing on issues such as globalization, political authoritarianism, and the expansion of the free market nationally and internationally
    Note: Includes bibliographical references (p. 172-214) and index
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  • 31
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264251625
    Language: German
    Pages: 75 Seiten , Illustrationen
    Uniform Title: Making integration work
    Parallel Title: Parallele Sprachausgabe Making integration work
    Parallel Title: Erscheint auch als Erfolgreiche Integration
    DDC: 330
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    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; Graue Literatur
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  • 32
    ISBN: 9789264235120 , 9264232664
    Language: English
    Pages: Online-Ressource (300 p.)
    Parallel Title: Erscheint auch als In it together
    DDC: 339.209177
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    Keywords: Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Abstract: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229358
    Language: English
    Pages: Online-Ressource (454 p.)
    Parallel Title: Erscheint auch als Data-driven innovation
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    Keywords: Science and Technology ; Bericht ; Big Data ; Weltwirtschaft ; Wohlstand
    Abstract: Today, the generation and use of huge volumes of data are redefining our “intelligence” capacity and our social and economic landscapes, spurring new industries, processes and products, and creating significant competitive advantages. In this sense, data-driven innovation (DDI) has become a key pillar of 21st-century growth, with the potential to significantly enhance productivity, resource efficiency, economic competitiveness, and social well-being. Greater access to and use of data create a wide array of impacts and policy challenges, ranging from privacy and consumer protection to open access issues and measurement concerns, across public and private health, legal and science domains. This report aims to improve the evidence base on the role of DDI for promoting growth and well-being, and provide policy guidance on how to maximise the benefits of DDI and mitigate the associated economic and societal risks.
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  • 34
    ISBN: 9789264239838
    Language: English
    Pages: 456 S. , graph. Darst.
    Parallel Title: Erscheint auch als Connecting with Emigrants
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    Keywords: 2015 ; Migranten ; Vergleich ; Welt ; Emigration and immigration Statistics ; Graue Literatur ; Statistik ; Statistik 2015 ; Graue Literatur ; Statistik ; Statistik 2015 ; Graue Literatur ; Statistik ; Statistik 2015 ; Migration ; Internationaler Vergleich
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  • 35
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 2006 - 2007[?]; 2014 nachgewiesen
    ISSN: 1995-3968 , 1995-3968
    Language: German
    Pages: 27 cm
    Dates of Publication: 2006 - 2007[?]; 2014 nachgewiesen
    Parallel Title: Engl. Ausg. International migration outlook ...
    Former Title: Jahresbericht
    DDC: 304.8205
    RVK:
    Keywords: Zeitschrift
    Note: 2008 - 2013 und 2015 - 2017 nicht erschienen
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    Keywords: Finanzwissen ; Schule ; Schüler ; Unterricht ; Jugendliche ; OECD-Staaten ; Education ; Finance and Investment ; Schüler ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: The importance of financial literacy and specifically the need to promote financial education has been recognised as an important contributor to improved financial inclusion and individuals’ financial well-being as well as a support to financial stability. The relevance of financial education policies is acknowledged at the highest global policy level: in 2012, G20 Leaders endorsed the OECD/INFE High-level Principles on National Strategies for Financial Education that specifically identify youth as one of the priority targets of government policies in this domain. That same year, Asia-Pacific Economic Cooperation (APEC) Ministers of Finance identified financial literacy as a critical life skill. The publication addresses the challenges linked to the introduction of financial education in schools, and provides practical guidance and case studies to assist policy makers, and a comparative analysis of existing learning frameworks for financial education in the formal school system.
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  • 37
    Online Resource
    Online Resource
    Cheltenham : Edward Elgar Pub. Ltd
    ISBN: 9780857935052
    Language: English
    Pages: Online-Ressource (XV, 277 S.)
    Series Statement: Handbooks of Research Methods and Applications series
    Series Statement: Elgaronline
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Handbook of research methods and applications in entrepreneurship and small business
    DDC: 338.04
    RVK:
    RVK:
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    Keywords: Entrepreneurship Research ; Methodology ; Small business Research ; Methodology ; Entrepreneurship ; Small Business ; Forschungsmethode ; Entrepreneurship*Klein- und Mittelbetrieb*Forschungsmethode*Aufsatzsammlung ; Electronic books ; Entrepreneurship ; Small Business ; Forschungsmethode
    Abstract: This thought provoking book builds on existing research traditions that make small business, entrepreneurship and family business a resource rich arena for study. It steps back to ask fundamental questions that every researcher should consider prior to engaging in data collection. It focuses on topics that have traditionally frustrated researchers including experimental methods in small business research, scale development, control variables and language issues in cross cultural research. The distinguished authors also address subjects such as theory development and testing in entrepreneurship, as well as determining if progress in research has been made and how that can be measured. Critically, many of the chapters highlight ways in which research can be both practical yet theoretically important. Bringing together quantitative and qualitative techniques and taking an investigative approach almost totally ignored in entrepreneurship research, this unique volume will be of special interest to anyone studying small and family businesses or entrepreneurship and business
    Abstract: 1. Research in entrepreneurship : an introduction to the research challenges for the 21st century / Alan L. Carsrud, Malin Brännback and Richard T. Harrison -- 2. Thoughts on the challenge of empirical research in entrepreneurship / David Deeds -- 3. From philosophy of science to theory testing : generating practical knowledge in entrepreneurship / Ed McMullen and Tom Kenworthy -- 4. Measuring progress in entrepreneurship research / Linda F. Edelman ... [et al.] -- 5. Experimental methods in entrepreneurship research / Kelly G. Shaver -- 6. Looking into the future : valid multiple- and single-item measures in entrepreneurship research / Leon Schjoedt, Maija Renko and Kelly G. Shaver -- 7. Control variables : use, misuse and recommended use / Leon Schjoedt and Barbara Bird -- 8. Cross-cultural studies in entrepreneurship : a note on culture and language / Malin Brännback ... [et al.] -- 9. Fighting a rearguard action? : reflections on the philosophy and practice of qualitative research in entrepreneurship / Richard T. Harrison and Claire M. Leitch -- 10. Ethnographic approaches to entrepreneurship and small business research : what lessons can we learn? / Karin Berglund and Caroline Wigren -- 11. The practice approach and interactive research in entrepreneurship and small-scale venturing / Bengt Johannisson
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  • 38
    Online Resource
    Online Resource
    Cheltenham, U.K : Edward Elgar Pub. Ltd
    ISBN: 9781781955031
    Language: English
    Pages: Online-Ressource (XXI, 463 S.) , graph. Darst.
    Series Statement: Elgar original reference
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Research handbook on women in international management
    DDC: 658.409082
    RVK:
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    Keywords: Weibliche Führungskräfte ; Internationales Management ; Auslandsaufenthalt ; Familie-Beruf ; Erwerbsverlauf ; Karriereplanung ; Geschlechterforschung ; International business enterprises Management ; Women executives ; Management International cooperation ; Electronic books
    Abstract: 'Research Handbook on Women in International Management is a welcome addition to the literature on international management, and a must-read for any scholar, from any country, seeking to develop theory and/or research in this field. The book is remarkable for its diversity, covering past, present and future, every region of the world, and many different types of international experience, and family circumstance. Thorough and thought-provoking.' --Kerr Inkson, The University of Auckland Business School, New Zealand and co-author, with Yvonne McNulty, of Managing Expatriates: A Return on Investment Approach. 'This book provides a competent coverage of the key issues confronting women in international management. It offers a balanced view of the challenges women in many parts of the world face and the reasons why such challenges exist. It is timely and valuable contribution to the current debates in the international HRM literature.' --Dana Minbaeva, Copenhagen Business School, Denmark. The Research Handbook on Women in International Management is a carefully designed collection of contributions that provides a thorough and nuanced discussion of how women engage in international management. It also offers important insights into emerging and new areas of research warranting future consideration. The Handbook commences by reviewing the history of the literature, from the development of the discipline through the current state of research, and progresses into examinations of how socio-cultural and organizational issues affect women, with reference to work/life issues and family. Matters affecting women in international management and work in diverse areas of the globe are then examined, including the Arab Middle East, East Asia, South America, and Western and Central Europe. Next, themes including self-initiated expatriation, women in non-traditional families, and women in the mining industry are explored. The Handbook concludes with a few explicitly reflective chapters by academics working within the field
    Abstract: pt. I. Reviewing the history of women in international management and the current state of play -- pt. II. Organisational and socio-cultural issues for women in international management -- pt. III. Women in international management in diverse regions of the globe -- pt. IV. Women in international management-- issues more recently explored in the literature -- pt. V. Researching women and women as researchers
    Note: Enth. 17 Beitr
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  • 39
    Online Resource
    Online Resource
    Cheltenham : Edward Elgar Pub. Ltd
    ISBN: 9781782549758
    Language: English
    Pages: 1 Online-Ressource (xv, 269 p) , ill , cm
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Concerned markets
    DDC: 330.12/2
    RVK:
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    Keywords: Marktmechanismus ; Alternative Ökonomie ; Nonprofit-Management ; Kommerzialisierung ; Capitalism ; Economics ; Electronic books
    Abstract: 'The insightful chapters collected here show that markets are a matter of concern because they can be spaces for making concerns matter.'--David Stark, Columbia University, US and author of The Sense of Dissonance: Accounts of Worth in Economic Life. 'Do those impersonal allocation mechanisms that we call markets even exist as such? Or should we drop this questionable euphemism if what we want is to address the political struggles and bureaucratic processes that control economic life? Readers interested in a measured approach to the subject matter will find a set of clues here. By considering markets as nodes of concerns, the works assembled in this volume guide us along a subtle path.'--Fabian Muniesa, Ecole des Mines de Paris, France. Concerned Markets tackles the intersection between markets and politics, investigating the very current issue of designing markets to include multiple values. When political, social, technological and economic interests, values, and perspectives interact, market order and performance become contentious issues of debate. Such 'hot' situations are becoming increasingly common and make for rich sites of research. With expert empirical contributions investigating the organization of such 'concerned' markets, this book is positioned at the centre of the rapidly growing area of interdisciplinary market studies. Markets investigated include those for palm oil, primary health care and functional foods. The authors also examine markets and environmental concerns as well as better market design for those at the bottom of the pyramid. Scholars, postgraduate and PhD level students in finance, economic sociology, marketing, organisation theory and economics will find this book essential reading. Policymakers and practitioners will benefit from the fresh insight into the design and maintenance of market systems
    Abstract: 1. Being concerned about markets / Susi Geiger ... [et al.] -- 2. Expressing concerns over the incentive as a public policy device / Guus Dix -- 3. Marketization by the (rule)book : concern for market and public values in primary care / Linus Johansson Krafve -- 4. Concerns and marketization : the case of sustainable palm oil / Simona D'Antone and Robert Spencer -- 5. Engaging diverging interests through pricing : the case of maize for bioenergy production in Germany / Jürgen Hauber and Chantal Ruppert-Winkel -- 6. Credible qualifications : the case of functional foods / Frank Azimont and Luis Araujo -- 7. Designing better markets for people at the bottom of the pyramid : bottom-up market design / Ronika Chakrabarti and Katy Mason -- 8. Articulating matters of concern in markets : (en)tangling goods, market agencies and overflows / Winfred Ikiring Onyas and Annmarie Ryan -- 9. Doing green : environmental concerns and the realization of green values in everyday food practices / Hans Kjellberg and Ingrid Stigzelius -- 10. Concerned markets : facing the future, beyond 'interested' and 'contested' markets / Franck Cochoy
    Note: Includes bibliographical references and index
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  • 40
    ISBN: 9789279396922 , 9789264211216
    Language: English
    Pages: 168 S. , graph. Darst., Ill., Kt.
    Series Statement: OECD better life initiative
    Parallel Title: Erscheint auch als How's Life in Your Region?
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    Keywords: Lebensqualität ; Sozialer Indikator ; Regionalökonomik ; Stadtökonomik ; OECD-Staaten ; Well-being ; Quality of life ; Happiness Economic aspects ; Social change ; Social institutions ; Social policy ; Graue Literatur ; Lebensbedingungen ; Empirische Forschung
    Abstract: Foreword; Acknowledgements; Table of contents; Reader's guide; Acronyms and abbreviations; Executive summary; Chapter 1. A framework for measuring regional and local well-being; Introduction: Why measure well-being on a regional level?; A framework for measuring regional well-being; Measuring well-being where it is lived; Focus on results and outcome indicators; Multi-dimensionality of well-being; Regional disparities in well-being outcomes; The role of citizenship, governance and institutions in shaping well-being; Building synergies across well-being dimensions
    Abstract: Dynamics of well-being and the resilience of regionsConclusion; Notes; Bibliography; Chapter 2. How to measure regional and local well-being; Introduction; A common set of well-being indicators for regions; The geography of well-being in OECD regions and cities; Accounting for interactions among well-being dimensions; The way forward in measuring well-being in regions and cities: The statistical agenda; Notes; Bibliography; Chapter 3. Using well-being measures to improve policy results in regions and cities; Introduction; What are regional well-being indicators used for?
    Abstract: A multi-stakeholder process for implementing a regional well-being strategyTranslating well-being objectives into policy-relevant indicators; Selecting indicators; Identifying baselines and targets; Monitoring progress and evaluating the potential of different places; Fostering citizen engagement and communication; Conclusion: Guidelines for using regional well-being data to build stronger communities; Annex 3.A1 - Overview of regional well-being measurement initiatives in seven OECD case study regions; Bibliography; Chapter 4.Regional well-being in OECD countries; Australia; Austria; Belgium
    Abstract: CanadaChile; Czech Republic; Denmark; Estonia; Finland; France; Germany; Greece; Hungary; Iceland; Ireland; Israel; Italy; Japan; Korea; Mexico; Netherlands; New Zealand; Norway; Poland; Portugal; Slovak Republic; Slovenia; Spain; Sweden; Switzerland; Turkey; United Kingdom; United States
    Abstract: How's life? The answer can depend on the region in which you live. Many factors that influence people's well-being are local issues, such as employment, access to health services, pollution and security. Policies that take into account regional differences beyond national averages can therefore have a greater impact on improving well-being for the country as a whole. This report presents the OECD analytical framework for measuring well-being at the regional level, as well as internationally comparable indicators on 9 well-being dimensions for 362 regions across 34 OECD countries. It also sets
    Description / Table of Contents: A framework for measuring regional and local well-beingHow to measure regional and local well-beingUsing well-being measures to improve policy results in regions and citiesRegional well-being in OECD countries.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
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    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 44
    Book
    Book
    Paris : OECD
    ISBN: 9789264200746
    Language: English
    Pages: 211 S. , grafh. Darst. , 27 cm
    Series Statement: How's life? 2013
    Series Statement: How's life?
    Parallel Title: Erscheint auch als
    DDC: 306
    RVK:
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    Keywords: OECD ; Gesundheitsindikator ; Wohlbefinden ; Gesundheit ; Public health ; Public health / Evaluation ; Statistik ; Statistik ; Wohlbefinden ; Gesundheit ; OECD ; Gesundheitsindikator
    Note: Einzelaufnahme eines Zeitschriftenheftes
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  • 45
    Book
    Book
    [Paris] : Organisation for Economic Co-operation and Development
    ISBN: 9789264190337
    Language: German
    Pages: 284 S. , graph. Darst
    DDC: 305.3
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    Keywords: Aufsatzsammlung ; OECD ; Geschlechterpolitik
    Note: Includes bibliographical references
    URL: Volltext  (kostenfrei)
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202719
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Action plan on base erosion and profit shifting
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    Keywords: Globalisierung ; Multinationales Unternehmen ; Unternehmensbesteuerung ; Steuervermeidung ; Doppelbesteuerung ; Gewinnverlagerung ; Welt ; Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 47
    Online Resource
    Online Resource
    Cheltenham : Edward Elgar Pub. Ltd
    ISBN: 9781784710552
    Language: English
    Pages: 1 Online-Ressource (1 v) , cm
    Series Statement: Elgar research reviews in economics
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Recent developments in the economics of happiness
    DDC: 330.019
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    Keywords: Glücksforschung ; Happiness ; Economics Psychological aspects ; Electronic books ; Aufsatzsammlung ; Wirtschaftswissenschaften ; Wirtschaftstheorie ; Glück ; Zufriedenheit ; Lebensqualität
    Abstract: What makes people happy in life? This crucial question has the potential to shake up economics. In recent years, dissatisfaction with the understanding of welfare in economics and new opportunities for empirical study of people's subjective well-being have spurred impressive and stimulating new research into the 'dismal' science, resulting in increased interest in the economics of happiness. Professor Frey and Professor Stutzer have selected contributions by leading scholars which offer a wide-ranging overview of recent developments. These include an exploration of the economic determinants of happiness, the importance of social capital and health for well-being and the new life satisfaction approach to valuing public goods. Work on utility misprediction and adaptation challenges the existing fundamentals of economics, and the role of happiness research in public policy is investigated from different perspectives
    Abstract: Bernard M.S. van Praag and Barbara E. Baarsma (2005), 'Using Happiness Surveys to Value Intangibles: The Case of Airport Noise', Economic Journal, 115 (500), January, 224-46 -- Simon Luechinger (2009), 'Valuing Air Quality Using the Life Satisfaction Approach', Economic Journal, 119 (536), March, 482-515 -- Daniel Kahneman and Richard H. Thaler (2006), 'Anomalies: Utility Maximization and Experienced Utility', Journal of Economic Perspectives, 20 (1), Winter, 221-34 -- Andrew E. Clark, Ed Diener, Yannis Georgellis and Richard E. Lucas (2008), 'Lags and Leads in Life Satisfaction: A Test of the Baseline Hypothesis', Economic Journal, 118 (529), June, F222-F243 -- Luis Rayo and Gary S. Becker (2007), 'Evolutionary Efficiency and Happiness', Journal of Political Economy, 115 (2), April, 302-37 -- Richard Layard (2006), 'Happiness and Public Policy: A Challenge to the Profession', Economic Journal, 116 (510), March, C24-C33 -- Bruno S. Frey and Alois Stutzer (2012), 'The Use of Happiness Research for Public Policy', Social Choice and Welfare, 38 (4), April, 659-74
    Abstract: Finkelstein, Amy, Erzo F.P. Luttmer and Matthew J. Notowidigdo (2013), 'What Good is Wealth without Health? The Effect of Health on the Marginal Utility of Consumption', forthcoming in the Journal of the European Economic Association. -- Frank, Robert H. (2004), 'How not to Buy Happiness', Daedalus, 133 (2), 69-79. -- Freeman, A. Myrick, III (2003), The Measurement of Environmental and Resource Values: Theory and Methods, Washington, DC: Resources for the Future. -- Frey, Bruno S. (2008), Happiness: A Revolution in Economics, Cambridge, MA: MIT Press. -- Frey, Bruno S. and Matthias Benz (2008), 'Being Independent is a Great Thing: Subjective Evaluations of Self-Employment and Hierarchy', Economica, 75 (298), 362-83. -- Frey, Bruno S., Simon Luechinger and Alois Stutzer (2009), 'The Life Satisfaction Approach to the Value of Public Goods: The Case of Terrorism', Public Choice, 138 (3-4), 317-45. -- Frey, Bruno S., Simon Luechinger and Alois Stutzer (2010), 'The Life Satisfaction Approach to Environmental Valuation', Annual Review of Resource Economics, 2, 139-60. -- Frey, Bruno S. and Alois Stutzer (2002a), Happiness and Economics: How the Economy and Institutions Affect Well-Being, Princeton and Oxford: Princeton University Press. -- Frey, Bruno S. and Alois Stutzer (2012), 'Economic Consequences of Mispredicting Utility', Mimeo: University of Basel. -- Frijters, Paul, David W. Johnston and Michael A. Shields (2011), 'Life Satisfaction Dynamics with Quarterly Life Event Data', Scandinavian Journal of Economics, 113 (1), 190-211. -- Graham, Liam and Andrew Oswald (2010), 'Hedonic Capital, Adaptation and Resilience', Journal of Economic Behavior and Organization, 76 (2), 372-84. -- Green, Francis (2011), 'Unpacking the Misery Multiplier: How Employability Modifies the Impacts of Unemployment and Job Insecurity on Life Satisfaction and Mental Health', Journal of Health Economics, 30 (2), 265-76. -- Helliwell, John and Christopher Barrington-Leigh (2010), 'Measuring and Understanding Subjective Well-Being', Canadian Journal of Economics, 43 (3), 729-53. -- Helliwell, John F., Richard Layard and Jeffrey Sachs (eds) (2012), World Happiness Report, New York: The Earth Institute, Columbia University. -- Hsee, Christopher, Yuval Rottenstreich and Alois Stutzer (2012), 'Suboptimal Choices and the Need for Experienced Individual Well-Being in Economic Analysis', IZA Discussion Paper No. 6346, available at: ssrn.com/abstract=2010941. -- Ifcher, John and Homa Zarghamee (2011), 'Happiness and Time Preference: The Effect of Positive Affect in a Random-Assignment Experiment', American Economic Review, 101 (7), 3109-129. -- Kahneman, Daniel, Alan Krueger, David Schkade, Norbert Schwarz and Arthur Stone (2004), 'A Survey Method for Characterizing Daily Life Experience: The Day Reconstruction Method', Science, 306 (5702), 1776-80. -- Kahneman, Daniel and Robert Sugden (2005), 'Experienced Utility as a Standard of Policy Evaluation', Environmental and Resource Economics, 32 (1), 161-81. -- Kassenboehmer, Sonja C. and John P. Haisken-DeNew (2009), 'You're Fired! The Causal Negative Effect of Entry Unemployment on Life Satisfaction', Economic Journal, 119 (536), 448-62
    Abstract: Knabe, Andreas and Steffen Rätzel (2011), 'Scarring or Scaring? The Psychological Impact of Past Unemployment and Future Unemployment Risk', Economica, 78 (310), 283-93. -- Knabe, Andreas, Steffen Rätzel, Ronnie Schöb and Joachim Weimann (2010), 'Dissatisfied with Life but Having a Good Day: Time-Use and Well-Being of the Unemployed', Economic Journal, 120 (547), 867-89. -- Knight, John and Ramani Gunatilaka (2012), 'Income, Aspiration and the Hedonic Treadmill in a Poor Society', Journal of Economic Behavior and Organization, 82 (1), 67-81. -- Krueger, Alan B. (ed) (2009), Measuring the Subjective Well-Being of Nations: National Accounts of Time Use and Well-Being, Chicago: University of Chicago Press. -- Krueger, Alan B. and David A. Schkade (2008), 'The Reliability of Subjective Well-Being Measures', Journal of Public Economics, 92 (8-9), 1833-45. -- Layard, Richard (2005), Happiness: Lessons from a New Science, New York: Penguin. -- Layard, Richard, Stephen Nickell and Guy Mayraz (2008), 'The Marginal Utility of Income', Journal of Public Economics, 92 (8-9), 1846-57. -- Loewenstein, George, Ted O'Donoghue and Matthew Rabin (2003), 'Projection Bias in Predicting Future Utility', Quarterly Journal of Economics, 118 (4), 1209-48. -- Luechinger, Simon, Stephan Meier and Alois Stutzer (2010), 'Why Does Unemployment Hurt the Employed? Evidence from the Life Satisfaction Gap between the Public and the Private Sector', Journal of Human Resources, 45 (4), 998-1045. -- Luechinger, Simon and Paul A. Raschky (2009), 'Valuing Flood Disasters Using the Life Satisfaction Approach', Journal of Public Economics, 93 (3-4), 620-33. -- MacKerron, George and Susana Mourato (2009), 'Life Satisfaction and Air Quality in London', Ecological Economics, 68 (5), 1441-53. -- Meier, Stephan and Alois Stutzer (2008), 'Is Volunteering Rewarding in Itself?', Economica, 75 (297), 39-59. -- Oreopoulos, Philip and Kjell Salvanes (2011), 'Priceless: The Nonpecuniary Benefits of Schooling', Journal of Economic Perspectives, 25 (1), 159-84. -- Oswald, Andrew and Nattavudh Powdthavee (2008), 'Does Happiness Adapt? A Longitudinal Study of Disability with Implications for Economists and Judges', Journal of Public Economics, 92 (5-6), 1061-77. -- Oswald, Andrew and Steve Wu (2010), 'Objective Confirmation of Subjective Measures of Human Well-being: Evidence from the USA', Science, 327 (5965), 576-79. -- Pischke, Jorn-Steffen (2011), 'Money and Happiness: Evidence from the Industry Wage Structure', NBER Working Papers No. 17056, available at: ssrn.com/abstract=1841293. -- Powdthavee, Nattavudh (2008), 'Putting a Price Tag on Friends, Relatives, and Neighbours: Using Surveys of Life Satisfaction to Value Social Relationships', Journal of Socio-Economics, 37 (4), 1459-80. -- van Praag, Bernard M.S. and Ada Ferrer-i-Carbonell (2004), Happiness Quantified - A Satisfaction Calculus Approach, Oxford: Oxford University Press. -- Sarracino, Francesco (2010), 'Social Capital and Subjective Well-Being Trends: Comparing 11 Western European Countries', Journal of Socio- Economics, 39 (4), 482-517
    Abstract: Recommended readings (Machine generated): Alesina, Alberto, Rafael Di Tella and Robert MacCulloch (2004), 'Inequality and Happiness: Are Europeans and Americans Different?', Journal of Public Economics, 88, 2009-42. -- Ambrey, Christopher L. and Christopher M. Fleming (2011), 'Valuing Scenic Amenity Using Life Satisfaction Data', Ecological Economics, 72, 106-15. -- Baetschmann, Gregori, Kevin E. Staub and Rainer Winkelmann (2011), 'Consistent Estimation of the Fixed Effects Ordered Logit Model', IZA Discussion Paper No. 5443, available at: ssrn.com/abstract=1745718. -- Bartolini, Stefano (2012), 'Sociability Predicts Happiness in Nations: Evidence from Macro and Micro Data', forthcoming in Stefano Bartolini (ed), Policies for Happiness, Oxford: Oxford University Press. -- Booth, Philip (ed) (2012), ... and the Pursuit of Happiness: Wellbeing and the Role of Government, London: Institute of Economic Affairs. -- Bruni, Luigino and Pier Luigi Porta (eds) (2005), Economics and Happiness: Framing the Analysis, Oxford: Oxford University Press. -- Bruni, Luigino and Pier Luigi Porta (eds) (2007), Handbook on the Economics of Happiness, Cheltenham, UK: Edward Elgar. -- Carroll, Nick, Paul Frijters and Michael A. Shields (2009), 'Quantifying the Costs of Drought: New Evidence from Life Satisfaction Data', Journal of Population Economics, 22 (2), 445-61. -- Cattaneo, Matias D., Sebastian Galiani, Paul J. Gertler, Sebastian Martinez and Rocio Titiunik (2009), 'Housing, Health, and Happiness', American Economic Journal: Economic Policy, 1 (1), 75-105. -- Clark, Andrew E. (2003), 'Unemployment as a Social Norm: Psychological Evidence from Panel Data', Journal of Labor Economics, 21 (2), 323-51. -- Clark, Andrew E. (2006), 'A Note on Unhappiness and Unemployment Duration', Applied Economics Quarterly, 52 (4), 291-308. -- Clark, Andrew, Yannis Georgellis and Peter Sanfey (2001), 'Scarring: The Psychological Impact of Past Unemployment', Economica, 68 (270), 221-41. -- Clark, Andrew and Claudia Senik (2010), 'Who Compares to Whom? The Anatomy of Income Comparisons in Europe', Economic Journal, 120 (544), 573-94. -- Diener, Ed and Micaela Y. Chan (2011), 'Happy People Live Longer: Subjective Well-Being Contributes to Health and Longevity', Applied Psychology: Health and Well-Being, 3 (1), 1-43. -- Diener, Ed, John F. Helliwell and Daniel Kahneman (2010), International Differences in Well-Being, New York: Oxford University Press. -- Di Tella, Rafael and Robert MacCulloch (2006), 'Some Uses of Happiness Data in Economics', Journal of Economic Perspectives, 20 (1), 25-46. -- Dolan, Paul and Robert Metcalfe (2008), 'Comparing Willingness-to-Pay and Subjective Well-Being in the Context of Non-Market Goods', Centre for Economic Performance Discussion Paper No. 0890, available at: cep.lse.ac.uk/pubs/download/dp0890.pdf. -- Dolan, Paul, Tessa Peasgood and Mathew White (2008), 'Do We Really Know What Makes Us Happy? A Review of the Economic Literature on the Factors Associated with Subjective Well-Being', Journal of Economic Psychology, 29 (1), 94-122. -- Easterlin, Richard A. (ed) (2002), Happiness in Economics, Cheltenham: Edward Elgar. -- Ferrer-i-Carbonell, Ada and Paul Frijters (2004), 'How Important is Methodology for the Estimates of the Determinants of Happiness?', Economic Journal, 114 (497), 641-59
    Abstract: Stiglitz, Joseph E. et al. (2009), 'Report by the Commission on the Measurement of Economic Performance and Social Progress', available at: www.stiglitz-sen-fitoussi.fr. -- Stone, Arthur, Saul Shiffman and Marten DeVries (1999), 'Ecological Momentary Assessment', in Daniel Kahneman, Ed Diener and Norbert Schwarz (eds), Well-Being: The Foundations of Hedonic Psychology, New York, NY: Russell Sage Foundation, 26-39. -- Stutzer, Alois and Bruno S. Frey (2008), 'Stress that Doesn't Pay: The Commuting Paradox', Scandinavian Journal of Economics, 110 (2), 339-66. -- Stutzer, Alois and Bruno S. Frey (2010), 'Recent Advances in the Economics of Individual Subjective Well-Being', Social Research: An International Quarterly, 77 (2), 679-714. -- Stutzer, Alois and Rafael Lalive (2004), 'The Role of Social Work Norms in Job Searching and Subjective Well-Being', Journal of the European Economic Association, 2 (4), 696-719. -- Welsch, Heinz (2006), 'Environment and Happiness: Valuation of Air Pollution Using Life Satisfaction Data', Ecological Economics, 58 (4), 801-13. -- Wolfers, Justin (2003), 'Is Business Cycle Volatility Costly? Evidence from Surveys of Subjective Well-Being', International Finance, 6 (1), 1-26. -- Bruno S. Frey and Alois Stutzer (2002), 'What Can Economists Learn from Happiness Research?', Journal of Economic Literature, 40 (2), June, 402-35 -- Daniel Kahneman and Alan B. Krueger (2006), 'Developments in the Measurement of Subjective Well-Being', Journal of Economic Perspectives, 20 (1), Winter, 3-24 -- Mark Kelman (2005), 'Hedonic Psychology and the Ambiguities of "Welfare', Philosophy and Public Affairs, 33 (4), September, 391-412 -- Andrew E. Clark, Paul Frijters and Michael A. Shields (2008), 'Relative Income, Happiness, and Utility: An Explanation for the Easterlin Paradox and Other Puzzles', Journal of Economic Literature, 46 (1), March, 95-144 -- Betsey Stevenson and Justin Wolfers (2008), 'Economic Growth and Subjective Well-Being: Reassessing the Easterlin Paradox', Brookings Papers on Economic Activity, 39 (1), Spring, 1-87 -- Richard A. Easterlin, Laura Angelescu McVey, Malgorzata Switek, Onnicha Sawangfa and Jacqueline Smith Zweig (2010), 'The Happiness-Income Paradox Revisited', Proceedings of the National Academy of Sciences, 107 (52), December, 22463-68 -- Erzo F.P. Luttmer (2005), 'Neighbors as Negatives: Relative Earnings and Well-Being', Quarterly Journal of Economics, 120 (3), August, 963-1002 -- Alois Stutzer (2004), 'The Role of Income Aspirations in Individual Happiness', Journal of Economic Behavior and Organization, 54 (1), May, 89-109 -- Rafael Di Tella, Robert J. MacCulloch and Andrew J. Oswald (2003), 'The Macroeconomics of Happiness', Review of Economics and Statistics, 85 (4), November, 809-27 -- John F. Helliwell and Robert D. Putnam (2004), 'The Social Context of Well-Being', Philosophical Transactions of the Royal Society of London, Series B. Biological Sciences, 359 (1449), September, 1435-46 -- Leonardo Becchetti, Alessandra Pelloni and Fiammetta Rossetti (2008), 'Relational Goods, Sociability, and Happiness', Kyklos, 61 (3), August, 343-63 -- Angus Deaton (2008), 'Income, Health, and Well-Being Around the World: Evidence from the Gallup World Poll', Journal of Economic Perspectives, 22 (2), Spring, 53-72
    Note: The recommended readings are available in the print version, or may be available via the link to your library's holdings
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  • 48
    Book
    Book
    Paris : OECD
    ISBN: 9789264190344 , 9789264190337
    Language: German
    Pages: 288 S. , Ill., graph. Darst.
    DDC: 305.3
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    Keywords: Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Geschlechterpolitik ; Gleichberechtigung ; Geschlechterrolle ; Sozialstatistik ; Wirtschaftsstatistik ; Bildungsstatistik ; Internationaler Vergleich ; OECD ; OECD ; Geschlechterpolitik
    Note: Includes bibliographical references
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264183933
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Erscheint auch als Taxing energy use
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    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten ; Paperback / softback ; Energiesteuer ; Internationaler Vergleich ; OECD
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  • 50
    Book
    Book
    Paris : OECD Publ.
    ISBN: 9789264191730
    Language: German
    Pages: 209 S. , graph. Darst. , a
    Uniform Title: Recruiting immigrant workers: Germany 〈dt.〉
    Parallel Title: Online-Ausg. Publishing, OECD. Zuwanderung ausländischer Arbeitskräfte
    DDC: 331.12791
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    Keywords: Deutschland ; Ausländischer Arbeitnehmer ; Internationale Migration ; Arbeitsmarkt
    Abstract: Der neue OECD-Bericht „Zuwanderung ausländischer Arbeitskräfte: Deutschland“ beschäftigt sich mit der Frage, ob es der deutschen Migrationspolitik gelingt, die Bedürfnisse des Arbeitsmarkts zu erfüllen, ohne dadurch die Entwicklungsperspektiven in den Herkunftsländern zu beeinträchtigen. Er konzentriert sich auf die gesteuerte Arbeitsmigration, also jene Zuwanderung, die der direkten Kontrolle durch die Politik unterliegt. „Die OECD kritisiert die deutsche Einwanderungspolitik und fordert neue Gesetze. Zuzug müsse zur Regel werden und dürfe nicht die Ausnahme sein“ (ZEIT). „Gerade in den vergangenen Jahren hatte die Bundesrepublik die Zuwanderung von Fachkräften erleichtert: Die Mindesteinkommensschwellen für Hochqualifizierte wurden mit Einführung der "Blauen Karte" der EU gesenkt, und für bestimmte Mangelberufe fielen die Vorrangprüfungen weg. Zudem wurde die Anerkennung ausländischer Bildungsabschlüsse von Einwanderern erleichtert. Das Lob der OECD für die deutschen Regeln gilt aber vor allem für die Anwerbung hochqualifizierter Arbeitskräfte. Bei Personen mit mittlerer Qualifikation stelle sich die Situation ganz anders dar. Hier gebe es Beschränkungen wie das generelle Anwerbeverbot, das eine internationale Personalbeschaffung verhindere. Zusammenfassend stellt die OECD fest, "dass die bestehenden Rahmenbedingungen für die Arbeitsmigration in Deutschland kein Hindernis für die qualifizierte Zuwanderung darstellen, sie könnten jedoch verbessert und stärker an die sich wandelnden Erfordernisse des Arbeitsmarkts angepasst werden“ (SZ)
    Note: Literaturangaben
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  • 51
    Book
    Book
    Paris : OECD Publ.
    ISBN: 9789264200746
    Language: English
    Pages: 211 S. , Ill., graph. Darst.
    Series Statement: OECD Better Life Initiative
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    Keywords: Lebensqualität ; Sozialer Indikator ; Messung ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; Graue Literatur ; Lebensqualität ; Wohlbefinden
    Note: Literaturangaben
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174108
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Parallel Title: Erscheint auch als Redefining "urban"
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    Keywords: Stadt ; Ballungsraum ; Urbanisierung ; Südafrika ; China ; England ; Governance ; Urban, Rural and Regional Development ; OECD ; Südafrika ; China ; Verstädterung ; Metropolregion ; Abgrenzung ; Klassifikation
    Abstract: This report compares urbanisation trends in OECD countries on the basis of a newly defined OECD methodology which enables cross-country comparison of the socio-econimic and environmental performance of metropolitan areas in OECD countries. The methodology is presented and results from its application to 27 OECD countries are discussed together with policy implication both on national growth and governance of cities. The report also includes three original papers that present the urbanisation dynamics and prospects in China and South Africa and the governance challenges resulting from the new policy agenda on cities in the United Kingdom.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179288
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Better Regulation in Europe
    Parallel Title: Erscheint auch als Better regulation in Europe
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    Keywords: Regulierung ; Griechenland ; Governance ; Greece ; Griechenland ; Wirtschaftspolitik ; Regulierung
    Abstract: This review of regulation in Greece maps and analyses the core issues which together make up effective regulatory management, laying down a framework of what should be driving regulatory policy and reform in the future. Issues examined include improving regulatory management, institutional capacities for effective regulation, transparency and processes for effective public consultation and communication, processes for the development of new regulations and for the management of the regulatory stock, compliance rates, enforcement policy. appeal processes, the interface between different levels of government and interface between national processes and those of the EU.
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  • 54
    Book
    Book
    [Paris] : OECD
    ISBN: 9789264179363 , 9264179364
    Language: English
    Pages: 349 S. , graph. Darst. , 28 cm
    Parallel Title: Erscheint auch als Closing the Gender Gap
    DDC: 305.42
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    Keywords: Gleichstellungspolitik ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; OECD ; Geschlechterpolitik
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  • 55
    ISBN: 9781035305742
    Language: English
    Pages: 1 Online-Ressource (328 pages)
    Parallel Title: Erscheint auch als Governance by evaluation for sustainable development
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    Keywords: Nachhaltige Entwicklung ; Good Governance ; Bewertung ; Entscheidung ; EU-Staaten ; Sustainable development ; Environmental education ; Decision making
    Abstract: This path-breaking book provides balanced and comprehensive coverage of current research and practice on the role of evaluation in supporting governance for sustainable development and learning. This accessible study draws lessons from how evaluation studies and evaluation systems advance the agendas of sustainable development and good governance. Such studies open up decision-making processes to stakeholders, supporting evidence-based, coherent and transparent decision-making, integrating concerns of the three domains of sustainable development into decision-making and supporting learning and capacity building. It assesses how political-administrative realities affect the design and use of evaluation studies as well as the institutionalization of monitoring and evaluation systems. The contributors expertly review recent European experience with evaluation at the EU, national, regional and local levels which will appeal to researchers specializing in regional, political and sustainability sciences and practitioners in the area of policy/program evaluation and sustainable development
    Description / Table of Contents: Contents: Preface -- 1. Governance for sustainable development, evaluation and learning: An Introduction / Michal Sedlacko and André Martinuzzi -- Part I: Learning through evaluation -- 2. The politics of sustainability evaluation: Analysis of three austrian strategies for sustainable development / Michael Pregernig, Karl Hogl and Ralf Nordbeck -- 3. Tools for learning-oriented environmental appraisal / Måns Nilsson -- Part II: Institutionalising sd concerns in European policy making -- 4. Integrating sustainable development into impact assessment: How effective is the European commission? / Jennifer Franz and Colin Kirkpatrick -- 5. Monitoring the expected impacts of the 7th EU framework programme on sustainable development - a case study on governance by evaluation / André -- Martinuzzi -- 6. From a European court of auditors' report to a learning process? The challenge to integrate the environment into the european community's development assistance / Axel Johannes Olearius, Iola Leal Riesco and Sally Nicholson -- Part III: Dealing with multi-stakeholder contexts -- 7. Evaluation of public participation towards sustainable water management: An institutional perspective / Gül Özerol -- 8. Dynamic decision analysis for monitoring and facilitating the dutch costa due stakeholder dialogue on sustainable energy / Kirsten Hollaender and Frans Stokman -- 9. Participatory livelihoods system appraisal: A learning-oriented methodology for impact assessment / Martin Strele -- 10. Towards a process for eliciting criteria weights and enhancing capacity of stakeholders in ex ante evaluation of climate policies / Stelios Grafakos, Dimitrios Zevgolis and Vlasis Oikonomou -- Part IV: Developing learning capacity in organisations -- 11. Assessment of outcome mapping as a tool for evaluating and monitoring support to civil society organisations / Steve Powell, Joakim Molander and Ivona Čelebičić -- 12. Development of a learning-oriented monitoring system for sustainable agriculture chain development in eastern indonesia / Steff Deprez -- 13. Process monitoring of impacts and its application in structural fund programmes / Richard Hummelbrunner -- 14. Participatory ex ante evaluation of long-term infrastructure plans as a policy-learning process / Eckhard Störmer and Bernhard Truffer -- Part V: Reflecting evaluation tools: Perspectives and pitfalls -- 15. The role of visualisation within sustainability evaluation processes / Harald Wilfing and Ulrike Bechtold -- Index.
    Note: Includes bibliographical references and index
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  • 56
    ISBN: 9789264179479
    Language: German
    Pages: Online-Ressource (130 p.) , ill.
    Parallel Title: Parallelausg. Better Skills, Better Jobs, Better Lives; A Strategic Approach to Skills Policies
    Parallel Title: Parallelausg. Des compétences meilleures pour des emplois meilleurs et une vie meilleure ; Une approche stratégique des politiques sur les compétences
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    Keywords: Education ; Employment ; Science and Technology
    Abstract: Da sie sich sowohl der Komplexität der Kompetenzpolitik als auch der Möglichkeiten eines gegenseitigen Lernprozesses bewusst ist, hat die OECD eine globale Kompetenzstrategie ausgearbeitet, die den Ländern dabei helfen soll, die Stärken und Schwächen ihrer Qualifikationssysteme zu identifizieren, sie im internationalen Vergleich zu betrachten und Maßnahmen auszuarbeiten, mit denen erreicht werden kann, dass Kompetenzen zu besseren Arbeitsplätzen, einem höheren Wirtschaftswachstum und mehr sozialer Inklusion führen. Diese Publikation stellt eine Strategie vor, die den Ländern bei der Verwirklichung des Ziels der Heranbildung und optimalen Nutzung eines hervorragenden Pools an Kompetenzen helfen wird. Die Skills Strategy der OECD beinhaltet eine Umorientierung von traditionellen Messgrößen des Kompetenzniveaus, z.B. der Zahl der formalen Bildungsjahre oder den erworbenen Bildungsabschlüssen, hin zu einer wesentlich weiter gefassten Messgröße, die sich auf die Kompetenzen erstreckt, die Menschen im Verlauf ihres gesamten Lebens erwerben, nutzen, pflegen und u.U. auch wieder verlieren können. Wird nicht ausreichend in Kompetenzen investiert, müssen Menschen ein unbefriedigendes Leben am Rande der Gesellschaft fristen, kann sich technischer Fortschritt nicht in Wirtschaftswachstum niederschlagen und können Länder in einer weltweit zunehmend wissensbasierten Gesellschaft nicht mehr im Wettbewerb mithalten. Zudem müssen Kompetenzen, wie in der Publikation betont wird, während des ganzen Lebens kontinuierlich gepflegt und erweitert werden, damit sie ihren Wert nicht verlieren und es den Menschen ermöglichen, miteinander in einer Weise zusammenzuarbeiten, zu konkurrieren und zu kommunizieren, die Wirtschaft und Gesellschaft voranbringt.
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  • 57
    ISBN: 9789264118164
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Großbritannien ; Finanzverwaltung ; Steuerrecht
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  • 58
    ISBN: 9789264114708
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2011 : Combiné : Phase 1 + Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
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    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Frankreich ; Finanzverwaltung ; Steuerrecht
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264121164
    Language: English
    Edition: 2011
    Parallel Title: Parallelausg. Comment va la vie ? : Mesurer le bien-être
    DDC: 362.1
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    Keywords: Wohlbefinden ; Gesundheit ; OECD ; Gesundheitsindikator
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  • 60
    ISBN: 9789264115026
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Italien ; Finanzverwaltung ; Steuerrecht
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  • 61
    ISBN: 9789264117617
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
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  • 62
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 63
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 64
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 65
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 66
    ISBN: 9789264115026
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Italien ; Taxation ; Italy ; Italien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098732
    Language: English
    Pages: Online-Ressource (276 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Assurer le bien-être des familles
    Parallel Title: Parallelausg. Doing Better for Families; (Korean version)
    Parallel Title: Erscheint auch als Doing better for families
    DDC: 361.61021
    RVK:
    RVK:
    RVK:
    Keywords: Familienpolitik ; OECD-Staaten ; Employment ; Governance ; Social Issues/Migration/Health ; Familienhilfe
    Abstract: All OECD governments want to give parents more choice in their work and family decisions. This book looks at the different ways in which governments support families. It seeks to provide answers to questions like: Is spending on family benefits going up, and how does it vary by the age of the child? Has the crisis affected public support for families? What is the best way of helping adults to have the number of children they desire? What are the effects of parental leave programmes on female labour supply and on child well-being? Are childcare costs a barrier to parental employment and can flexible workplace options help? What is the best time for mothers to go back to work after childbirth? And what are the best policies to reduce poverty among sole parents?
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  • 68
    ISBN: 9789264117617
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Andorra ; Taxation ; Andorra ; Andorra ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 69
    ISBN: 9789264117983
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Taxation ; Saint Kitts and Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports. For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please visit www.oecd.org/tax/transparency
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  • 70
    ISBN: 9789264118119
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Taxation ; Turks and Caicos Islands ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 71
    ISBN: 9789264117983
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Kitts und Nevis ; Saint Kitts und Nevis ; Finanzverwaltung ; Steuerrecht
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  • 72
    ISBN: 9789264117860
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
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  • 73
    ISBN: 9789264118119
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Turks- und Caicosinseln ; Finanzverwaltung ; Steuersystem
    Library Location Call Number Volume/Issue/Year Availability
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  • 74
    ISBN: 9789264117655
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
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  • 75
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 77
    ISBN: 9789264114708
    Language: English
    Pages: Online-Ressource (98 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; France 2011 ; Combiné ; Phase 1 Phase 2
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Frankreich ; Taxation ; France ; Frankreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 78
    ISBN: 9789264118164
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Großbritannien ; Taxation ; United Kingdom ; Großbritannien ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 79
    ISBN: 9789264117709
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 80
    ISBN: 9789264117884
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Luxembourg 2011 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Luxemburg ; Finanzverwaltung ; Steuersystem
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  • 81
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 82
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 83
    ISBN: 9789264117884
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Luxembourg 2011 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Luxemburg ; Taxation ; Luxembourg ; Luxemburg ; Finanzverwaltung ; Steuersystem
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 84
    ISBN: 9789264114661
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Suisse 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Schweiz ; Finanzverwaltung ; Steuerrecht
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  • 85
    ISBN: 9789264117709
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Antigua und Barbuda ; Finanzverwaltung ; Steuerrecht
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  • 86
    ISBN: 9789264117723
    Language: English
    Edition: 2011
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes: Peer Reviews
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Österreich ; Finanzverwaltung ; Steuerrecht
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  • 87
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 88
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 89
    ISBN: 9789264119208
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Corporate governance of listed companies in China
    DDC: 338.60951
    RVK:
    Keywords: Corporate Governance ; Aktiengesellschaft ; Aufsichtsrat ; China ; Governance ; Industry and Services ; China, People’s Republic ; China ; Corporate Governance
    Abstract: This report looks at the institutional framework of corporate governance in China through the prism of the OECD Principles of Corporate Governance and is a product of the ongoing OECD-China Policy Dialogue on Corporate Governance. By assessing a broad range of laws, regulations and codes, it provides a valuable reference for understanding how much has been achieved in Chinese corporate governance and the main ambitions of future reform efforts. The report shows that corporate governance has improved significantly since the Chinese stock market was created in 1990, with important achievements in establishing and developing the legal and regulatory framework. The OECD-China Self-Assessment represents a thorough review of all laws, regulations and codes that relate to every principle recommended by the OECD Principles of Corporate Governance. It documents the advances in the Chinese Corporate Governance framework. Building on this report, bilateral co-operation between China and the OECD will continue to enhance the understanding of China’s corporate governance system and how it impacts on company and investor behaviour.
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  • 90
    ISBN: 9789264114661
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Suisse 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland ; Schweiz ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 91
    ISBN: 9789264117655
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla ; Anguilla ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 92
    ISBN: 9789264117723
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Österreich ; Taxation ; Austria ; Österreich ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 93
    ISBN: 9789264117860
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein ; Liechtenstein ; Finanzverwaltung ; Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 94
    Book
    Book
    Paris : OECD
    ISBN: 9789264111615
    Language: English
    Pages: 282 S. , graph. Darst. , 27 cm
    Series Statement: OECD better life initiative
    Parallel Title: Erscheint auch als
    DDC: 306
    RVK:
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    Keywords: OECD ; Gesundheitsindikator ; Wohlbefinden ; Gesundheit ; Public health ; Public health / Evaluation ; Statistik ; Statistik ; Statistik ; Statistik ; Wohlbefinden ; Gesundheit ; OECD ; Gesundheitsindikator
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  • 95
    ISBN: 9780857938725
    Language: English
    Pages: 1 Online-Ressource (xx, 165 pages)
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Cross-cultural management in practice
    DDC: 658.3008
    RVK:
    Keywords: Interkulturelles Management ; Diversity in the workplace Management ; Diversity in the workplace ; International business enterprises Management ; Intercultural communication ; Interkulturelles Management ; Aufsatzsammlung ; Electronic books ; Aufsatzsammlung ; Interkulturelles Management
    Abstract: Based on the view that culture is dynamic and negotiated between actors, this groundbreaking book contains a collection of ten cases on cross-cultural management in practice. -- The cases draw on field research revealing challenges and insights from working across nations and cultures. Each case provides recommendations for practitioners that are developed into a framework for effective intercultural interactions as well as offering illustrations and insights on how to handle actual cross-cultural issues. This enriching book covers various topics including international collaborations across and within multinational companies, organizational culture in international joint ventures and knowledge transfer. -- Based on empirical fieldwork and qualitative analyses, this path-breaking book will appeal to graduate and postgraduate students in international management as well as practitioners
    URL: Volltext  (Deutschlandweit zugänglich)
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  • 96
    ISBN: 9780857937766
    Language: English
    Pages: 1 Online-Ressource (xix, 243 p) , ill
    Series Statement: Critical issues in environmental taxation v. 9
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Environmental taxation in China and Asia Pacific
    DDC: 336.2783337095
    RVK:
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    Keywords: 1971-2030 ; Klimawandel ; Umweltbelastung ; Umweltpolitik ; Finanzpolitik ; Ökosteuer ; Nachhaltigkeit ; Prognose ; China ; Asiatisch-pazifischer Raum ; Environmental impact charges ; Environmental impact charges ; Electronic books
    Abstract: Environmental Taxation in China and Asia-Pacific contains an integrated set of detailed chapters providing insights and analysis on how fiscal policy can be used to achieve environmental sustainability. Highly topical chapters include energy tax policy in China, environmental fiscal reform, carbon tax policy in northeast Asia and environmental taxation strategies in China, Asia and Australia, as well as many other relevant topics
    Abstract: pt. 1. Environmental taxation strategies in China -- pt. 2. Environmental taxation strategies in Asia -- pt. 3. Environmental taxes to reduce vehicle emissions in Asia-Pacific -- pt. 4. Environmental taxation in Australia
    Note: Includes bibliographical references and index
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  • 97
    Online Resource
    Online Resource
    Cheltenham [England] : Edward Elgar Pub
    ISBN: 9780857930811
    Language: English
    Pages: 1 Online-Ressource (xii, 354 p) , ill
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Competition policy and regulation
    DDC: 343.510721
    RVK:
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    Keywords: 1985-2006 ; Wettbewerbsrecht ; Rechtsreform ; Fusionskontrolle ; Regulierung ; Corporate Governance ; China ; USA ; EU-Staaten ; Competition ; Competition ; Competition ; Electronic books ; Aufsatzsammlung ; China ; Kartellverbot ; Wettbewerbspolitik ; Wettbewerbsregeln ; USA ; Europäische Union
    Abstract: This unique book considers competition policy and regulation in light of the recent introduction of the anti-monopoly law in China. It addresses the relevance of competition policy for China from a broad theoretical and practical perspective, bringing together lawyers and economists from China, Europe and the US to provide an integrated law and economics approach
    Abstract: pt. 1. General issues -- pt. 2. Competition law and administrative monopolies -- pt 3. Industrial and professional regulation -- pt. 4. Merger control -- pt. 5. Substantive competition law : cartels, abuse of dominance and predation -- pt. 6. Conclusions : future look
    Note: Includes bibliographical references and index
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  • 98
    Online Resource
    Online Resource
    Cheltenham, U.K : Edward Elgar
    ISBN: 9780857936394
    Language: English
    Pages: 1 Online-Ressource (ix, 555 p)
    Series Statement: Edward Elgar E-Book Archive
    Parallel Title: Erscheint auch als Handbook of creative cities
    DDC: 307.76
    RVK:
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    Keywords: Stadtökonomik ; Stadtentwicklung ; Ballungsraum ; Kreativität ; Lebensqualität ; Welt ; Sustainable development ; City planning Handbooks, manuals, etc ; Urban renewal ; Stadt ; Kultur ; Kulturwirtschaft ; Stadtentwicklung ; Electronic books ; Cities and towns ; Creative thinking ; Urban policy ; Urban economics ; Sociology, Urban ; City planning ; Aufsatzsammlung ; Aufsatzsammlung ; Aufsatzsammlung ; Stadt ; Kultur ; Kulturwirtschaft ; Stadtentwicklung
    Abstract: With the publication of The Rise of the Creative Class by Richard Florida in 2002, the "creative city" became the new hot topic among urban policymakers, planners and economists. Florida has developed one of three path-breaking theories about the relationship between creative individuals and urban environments. The economist Åke E. Andersson and the psychologist Dean Simonton are the other members of this "creative troika". In the Handbook of Creative Cities, Florida, Andersson and Simonton appear in the same volume for the first time. The expert contributors in this timely Handbook extend their insights with a varied set of theoretical and empirical tools. The diversity of the contributions reflect the multidisciplinary nature of creative city theorizing, which encompasses urban economics, economic geography, social psychology, urban sociology, and urban planning. The stated policy implications are equally diverse, ranging from libertarian to social democratic visions of our shared creative and urban future
    Abstract: pt. 1. Foundations -- pt. 2. People -- pt. 3. Networks -- pt. 4. Planning -- pt. 5. Markets -- pt. 6. Visions
    Note: Includes bibliographical references and index
    URL: Volltext  (URL des Erstveröffentlichers)
    URL: FULL  ((Currently Only Available on Campus))
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  • 99
    ISBN: 9789264097094
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dänemark ; Taxation ; Denmark ; Dänemark ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264120808
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.21
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation and employment
    DDC: 331.11
    RVK:
    Keywords: Einkommensteuer ; Steuerpolitik ; Erwerbstätigkeit ; Niedrigeinkommen ; Ältere Arbeitskräfte ; Hochqualifizierte Arbeitskräfte ; OECD-Staaten ; Employment ; Taxation ; OECD ; Steuerpolitik ; Einkommensteuer ; Beschäftigung ; Niedriglohn ; Älterer Arbeitnehmer ; Hochqualifizierter Beruf
    Abstract: This publication examines the effects of taxation on employment, highlights the resulting policy challenges, and discusses the ways governments endeavour to address these challenges. Chapter 1 provides a broad overview of the effects of taxation on employment, examining how taxes on labour income can affect both the size of the labour force and the level of unemployment, and highlighting key areas of concern for tax policy makers. This analysis is then augmented in chapters 2-4 by the more detailed analysis of the effects of taxation on the employment of three groups where empirical research suggests that responses of labour supply to taxation may be relatively large: low-income workers, mobile highly-skilled workers, and older workers. As well as highlighting key areas of concern for tax policy makers, the report places a particular focus on the different measures that have been adopted by countries to attempt to overcome these problems, discussing, where possible, the main design features, and the advantages and disadvantages of the different approaches that have been adopted.
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