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  • James, Chris  (9)
  • Gordon, Kathryn  (8)
  • Paris : OECD Publishing  (17)
  • Paris
  • Finance and Investment  (17)
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This journal article presents a set of high-level good budgeting practices in the health sector. The purpose of these good practices is to support countries in assessing their own budgeting arrangements for health, and in designing budgeting reforms. The article builds on 10 years of work by the OECD Joint Network of Senior Budget and Health Officials.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 21(2021), 1 vom: 15. Apr., Seite 6-32 | volume:21 | year:2021 | number:1 | day:15 | month:04 | pages:6-32
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 21(2021), 1 vom: 15. Apr., Seite 6-32
    Angaben zur Quelle: volume:21
    Angaben zur Quelle: year:2021
    Angaben zur Quelle: number:1
    Angaben zur Quelle: day:15
    Angaben zur Quelle: month:04
    Angaben zur Quelle: pages:6-32
    Keywords: Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: Health financing policies are an essential element of health system responses to COVID-19. Sound policies help ensure there are sufficient resources to combat COVID-19, that the resources are disbursed rapidly, and that resources are spent in an effective manner. The effective implementation of such policies depends on budget and health officials working together closely to bring about co-ordinated actions. This policy brief analyses how OECD member countries have adapted health financing policies to combat COVID-19, and how such policies may need to continue to adapt as the pandemic evolves. It reviews how countries have provided additional budgetary resources to the health sector to combat COVID-19. It also maps out the key areas of joint action by budget and health officials to plan, implement and review the necessary health financing measures needed to combat COVID-19.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 11-40 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:11-40
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 11-40
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:11-40
    Keywords: health system ; subnational ; Decentralisation ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article sheds light on the role of subnational governments in health systems across OECD countries. The views in this article show a move away from traditional measures of decentralisation, such as the share of subnational government expenditure of total expenditure, to measures capturing a range of responsibilities in the health sector. The data comes from the 2017 OECD Survey on Performance Measurement Systems in the Health Sector and Responsibilities across Levels of Government. The results show that despite health representing a large sector of subnational government expenditure, central governments still have considerable decision-making power. This power applies to key policy-making and budgeting decisions.
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  • 4
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 95-121
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:95-121
    Keywords: health sector ; Europe ; Asia ; Budgeting practices ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article presents the findings of the OECD Survey of Senior Budget Officials on Budgeting Practices from a 2017 survey covering the Asia and Oceania, and Central, Eastern and South Eastern European regions. The survey is part of the ongoing engagement between health and budget officials in the OECD’s regional networks and provides an comparable set of data to analyse and benchmark good practices in health budgeting. The results of the survey point to an increasing use of budgeting tools from developed countries and support continued engagement to improve budget activities and to meet future challenges of health systems.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 41-66 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:41-66
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 41-66
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:41-66
    Keywords: health system ; measurement ; Performance ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article looks at the application of performance measurement systems in the health sector across OECD countries. The data comes from the 2017 OECD Survey on Performance Measurement Systems in the Health Sector and Responsibilities across Levels of Government. The results show that the majority of countries have national performance measurement systems in place, covering multiple aspects of the health system. Despite varying objectives, measurement systems are usually aimed at improving performance of the health system, rather than at containing costs.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 19(2019), 3 vom: 13. Dez., Seite 67-93 | volume:19 | year:2019 | number:3 | day:13 | month:12 | pages:67-93
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 19(2019), 3 vom: 13. Dez., Seite 67-93
    Angaben zur Quelle: volume:19
    Angaben zur Quelle: year:2019
    Angaben zur Quelle: number:3
    Angaben zur Quelle: day:13
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:67-93
    Keywords: Budgeting ; performance ; Latin America and Caribbean ; health sector ; Finance and Investment ; Governance ; Social Issues/Migration/Health ; Economics ; Aufsatz in Zeitschrift
    Abstract: This article presents the main findings of two OECD Surveys of Senior Budget and Health Officials conducted in the Latin American and Caribbean region. The surveys help to understand the approaches to budgeting, and take account of the prominent role of agents in the health system across the region, including social health insurance agencies and subnational governments. The focus, however, is on the application of performance-orientated reforms to budgeting, and the extent to which countries in the region have adopted such reforms to improve the efficiency of health expenditure to achieve universal health coverage. The findings point to the use of performance and results-based budgeting in the region, along with new models of provider payment systems integrating performance measures.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 3, p. 95-126 | volume:17 | year:2018 | number:3 | pages:95-126
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 3, p. 95-126
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:95-126
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: South Africa has made substantial progress in developing its health care system since 1994. Universal access is a fundamental principle of the Constitution and health sector policies, and health outcomes have improved on aggregate. However, health inequities remain an important challenge today. Focusing on public financial management and the budgeting process for health, South Africa has a clear, well-structured and transparent process to budget formulation from national to provincial governments. But this transparency does not fully transmit on allocation decisions to health from provincial treasuries. In terms of budget execution, up-to-date data reporting systems, strict enforcement of fiscal rules, and well-developed monitoring processes are good budgetary practices. However, despite good aggregate spending levels, there is great disparity in the way provinces execute their budget. Finally, South Africa has well-established monitoring processes. However, the link between performance indicators and the budget process remains limited and could be strengthened.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 17, no. 2, p. 25-64 | volume:17 | year:2018 | number:2 | pages:25-64
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 17, no. 2, p. 25-64
    Angaben zur Quelle: volume:17
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:25-64
    Keywords: Finance and Investment ; Governance ; Economics ; Peru
    Abstract: Peru has made substantial progress towards achieving UHC. Increases in access to healthcare and financial protection had a positive impact in health outcomes. Despite this progress, major efforts are needed to reduce fragmentation and increase efficiency in the health system as a whole. Creating formal coordination mechanisms and improving capacity at the subnational level are key elements to ensure that any additional resource spent has a great positive impact in Peru’s health care system. The well-developed and highly institutionalised PPR methodology in Peru can inspire other countries in the LAC region. However, other budgetary practices could be better aligned with OECD recommendations of good budgetary governance. In particular, making the approved budget closer to what is expected to be executed would greatly increase the usefulness of the budget, showing how resources are prioritised and how annual policy objectives are to be achieved. JEL codes: H5, H60, I11, I18 Keywords: Universal health coverage UHC, Peru, health expenditures, budget formulation, budget execution, budget monitoring, fiscal sustainability of health systems
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 18(2018), 2 vom: 12. Dez., Seite 93-149 | volume:18 | year:2018 | number:2 | day:12 | month:12 | pages:93-149
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 18(2018), 2 vom: 12. Dez., Seite 93-149
    Angaben zur Quelle: volume:18
    Angaben zur Quelle: year:2018
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:12
    Angaben zur Quelle: month:12
    Angaben zur Quelle: pages:93-149
    Keywords: Social Health Insurance ; Sin Tax Law ; Local Investment Plan for Health ; Health for All (Kalusugang Pangkalahatan) ; Devolution ; Finance and Investment ; Governance ; Economics ; Philippines ; Aufsatz in Zeitschrift
    Abstract: The Philippines has placed a strong emphasis on achieving Universal Health Coverage. In recent years, earmarked funds from new alcohol and tobacco taxes have substantially increased government funds available for health. This additional funding offers great potential to improve access and health outcomes, as long as the money is well spent. An important pre-requisite for effective spending is a strong budgetary process for health. In terms of budget formulation and planning, the Philippines government has – at the national level – introduced a comprehensive package of public financial management reforms that apply across all sectors.
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  • 10
    Language: English
    Pages: Online-Ressource (42 p.)
    Series Statement: OECD Working Papers on International Investment no.2015/02
    Keywords: Finance and Investment
    Abstract: Investment treaty law reflects a permanent tension between stability and flexibility. Stability nurtures predictability, while flexibility helps legal systems stay in alignment with changing circumstances and evolving needs. This paper establishes an inventory of the mechanisms in investment treaty law that provide flexibility and surveys relevant treaty practice. The paper: analyses the drivers of change in investment treaty law; provides an inventory of countries’ options – and limits – to alter their positioning vis-à-vis investment treaty law through ‘exit’ and ‘voice’; and analyses treaty provisions on, and States’ use of, flexibility in investment treaty law. The paper finds that most treaties provide for little or no mechanism for countries to influence the use and interpretation of investment treaty law. The paper further finds that treaty provisions for ‘exit’ are likewise geared to provide stability rather than flexibility. Analysis of State practice presented in the paper shows that States rarely make use of the mechanisms available to them to influence treaty use and interpretation and that ‘exit’ from the system has likewise been rare so far.
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  • 11
    Language: English
    Pages: 1 Online-Ressource (102 p.) , 21 x 29.7cm.
    Series Statement: OECD Working Papers on International Investment no.2012/03
    Keywords: Finance and Investment
    Abstract: Governments are facing an increasing number of arbitration claims by foreign investors relating to important public policies or seeking substantial damages, and many governments are taking a greater joint interest in how such cases are resolved in investor-state dispute settlement (ISDS). This scoping paper has supported inter-governmental dialogue about ISDS at several OECD-hosted investment Roundtable meetings. Part I compares ISDS with other international and domestic processes for resolving disputes including the WTO and European Court of Human Rights, and considers how ISDS may affect domestic policy making processes. Part II examines eight current and emerging issues in ISDS: (i) investors’ access to justice; (ii) the costs of ISDS cases; (iii) remedies for foreign investors under investment treaties and their possible impact on a level playing field for domestic and foreign investors; (iv) the enforcement and execution of ISDS awards; (v) third party financing of ISDS; (vi) the characteristics, selection and regulation of arbitrators in ISDS; (vii) forum shopping and treaty shopping by investors; and (viii) the question of the consistency of decision-making in ISDS. Part III outlines key findings from a statistical survey of ISDS provisions in 1,660 bilateral investment treaties. Public comment on this paper, including 46 investment policy questions (as outlined in the paper), was obtained in May-July 2012 and is available on the OECD website.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 33 p. , 21 x 29.7cm
    Series Statement: OECD Working Papers on International Investment no.2005/03
    Keywords: Finance and Investment
    Abstract: Emerging market companies make up 3.8 per cent of the FT500, the 500 largest global traded companies1 and 4.6 per cent of the Dow Jones Global Index of 2,500 companies. OECD statistics show that, while the bulk of international investment flows originate in the OECD, non-OECD countries are increasingly important sources of investment flows. This paper presents a fact finding study of the...
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  • 13
    Language: English
    Pages: 15 p. , 21 x 29.7cm
    Series Statement: OECD Working Papers on International Investment no.2005/02
    Keywords: Finance and Investment
    Abstract: The OECD Guidelines for Multinational Enterprises (the “Guidelines”) are one of many intergovernmental instruments that seek to promote economic, social and environmental progress. The OECD Guidelines do this by establishing concepts and principles for responsible business conduct that help “to ensure that the operation of [multinational enterprises] is in harmony with government policies, to strengthen the basis of mutual confidence between enterprises and the societies in which they operate, to help improve the foreign investment climate and to enhance the contribution to sustainable development...
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  • 14
    Language: English
    Pages: 17 p. , 21 x 29.7cm
    Series Statement: OECD Working Papers on International Investment no.2001/05
    Keywords: Finance and Investment
    Abstract: The OECD Guidelines are recommendations by governments to multinational enterprises (MNEs) operating in or from the 33 countries that adhere to the Guidelines. The Guidelines help ensure that MNEs act in harmony with the policies of countries in which they operate and with societal expectations. They are the only comprehensive, multilaterally endorsed code of conduct for MNEs. They establish non-binding principles and standards covering a broad range of issues in business ethics. The basic premise of the Guidelines is that internationally agreed principles can help to prevent misunderstandings and build an atmosphere of confidence and predictability among business, labour, governments and society as a whole. The recent review of the Guidelines, concluded in June 2000, brought significant change to the contents of the Guidelines’ recommendations and sought to enhance their distinctive implementation procedures. At the time of the review, many participants noted the intense ...
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  • 15
    Language: English
    Pages: 19 p. , 21 x 29.7cm
    Series Statement: OECD Working Papers on International Investment no.2000/01
    Keywords: Finance and Investment
    Abstract: Bribery is becoming a high priority public concern and the legal framework and enforcement apparatus used in the fight against it are being developed in the OECD and elsewhere. Reflecting these civic and legal pressures, firms now often deal with bribery in their codes of corporate conduct – public statements of commitment to abide by a certain standard of business conduct. The question of what firms do internally in the fight against bribery is probably as important to the successful outcome of that fight as formal anti-bribery law and as the attitudes of the public. This paper looks at corporate approaches to anti-bribery commitment and at managerial approaches to implementing these commitments in an inventory of 246 codes of conduct. The paper shows that, while bribery is often mentioned in the codes of conduct, there is considerable diversity in the language and concepts adopted in anti-bribery commitments. This diversity is a feature of the language used in describing parties ...
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 33 p. , 21 x 29.7cm
    Series Statement: OECD Working Papers on International Investment no.1999/02
    Keywords: Finance and Investment
    Abstract: Evidence of public concerns about globalisation is pervasive -- in the newspapers, on the Internet and more formal discussions of public policy. The business community has been attempting to position itself with respect to these concerns. Indeed, voluntary efforts to define and implement appropriate standards for business conduct constitute one of the more prominent managerial developments in recent years. These efforts have also often involved significant contributions from NGOs, governments and intergovernmental organisations. The issuance of voluntary codes of conduct has been an important facet of these developments. Such codes are voluntary expressions of commitment made by an organisation to influence or control behaviour for the benefit of the organisation itself and for the communities in which it operates. Private companies and associations of companies have issued such codes, calling them codes of conduct, ethics statements or guidelines, in response to both internal and ...
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  • 17
    Language: English
    Pages: 20 p. , 21 x 29.7cm
    Series Statement: OECD Working Papers on International Investment no.1999/03
    Keywords: Finance and Investment
    Abstract: This paper explores the differences, similarities and synergies between voluntary and binding approaches to international rules. Voluntary efforts to ensure that firms adhere to appropriate standards of business conduct have been an important recent development in international business. These efforts have included the publication of codes of conduct describing the nature of a firm’s commitments in such areas as environment, labour, product safety and bribery as well as implementation of specialised management systems designed to help firms honour these commitments. Yet, some NGOs and labour unions question the credibility of these efforts and wonder whether initiatives that do not have the force of law can ever be effective. This paper notes that all approaches to the social control of business organisations – voluntary and legally binding -- have distinctive shortcomings. These include problems of: credibility arising from imperfect monitoring and enforcement; capture of the control ...
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