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  • 2015-2019  (919)
  • 1965-1969
  • 2015  (919)
  • OECD  (919)
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  • 101
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246157
    Language: German
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. OECD Development Co-operation Peer Reviews; Germany 2015
    Keywords: Development ; Germany
    Abstract: Der Entwicklungsausschuss der OECD (DAC) führt in regelmäßigen Abständen Prüfungen der Entwicklungszusammenarbeit der einzelnen DAC-Mitglieder durch. Politik und Leistungen der einzelnen Mitglieder werden in etwa fünfjährigem Turnus einer kritischen Prüfung unterzogen. Die DAC-Prüfberichte beurteilen die Leistung eines bestimmten Mitglieds, nicht nur die Leistung der für Entwicklungszusammenarbeit zuständigen Behörde, wobei sowohl die Politik als auch die Umsetzung geprüft wird. Sie vermitteln eine integrierte, systemweite Sichtweise der Entwicklungszusammenarbeit und humanitären Hilfe des zu prüfenden Mitgliedslands.
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  • 102
    ISBN: 9789264241190
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the “nexus approach” which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
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  • 103
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243927 , 9789264235441
    Language: French
    Pages: Online-Ressource (165 p.) , ill.
    Parallel Title: Parallelausg. Policy Framework for Investment, 2015 Edition
    Keywords: Finance and Investment
    Abstract: L’objectif du Cadre d’action pour l’investissement est de mobiliser l’investissement privé en faveur de la croissance économique et du développement durable, contribuant ainsi au bien-être économique et social des personnes dans le monde. Se basant sur des bonnes pratiques internationales, le Cadre propose des lignes directrices dans des domaines de politiques d’une importance critique pour améliorer la qualité de l’environnement favorable à l’investissement. Il encourage les décisionnaires à poser des questions pertinentes par rapport à leur économie, leurs institutions et la définition de l’action publique en vue de développer un ensemble de politiques effectif, et pour évaluer les progrès réalisés. Le Cadre, initialement développé en 2006, a été mis à jour en 2015 pour tenir compte des retours des nombreux utilisateurs du Cadre aux niveaux national et régional, ainsi que des changements dans le paysage économique mondial.
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  • 104
    ISBN: 9789264228290
    Language: French
    Pages: Online-Ressource (260 p.)
    Parallel Title: Parallelausg. Investing in Youth; Tunisia; Strengthening the Employability of Youth during the Transition to a Green Economy
    Keywords: Social Issues/Migration/Health ; Tunisia
    Abstract: Ce rapport présente un diagnostic détaillé du marché du travail des jeunes en Tunisie, en prêtant une attention particulière à la formation professionnelle et à l’entrepreneuriat et en se plaçant dans le contexte de la transition de la Tunisie vers une économie verte. Il opte pour une perspective comparative internationale dans son analyse des différents moyens d’améliorer le passage de l’école au travail. Il offre aussi à d’autres pays la possibilité de tirer des enseignements des mesures novatrices prises par la Tunisie pour renforcer les compétences des jeunes et leurs résultats en matière d’emploi.
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  • 105
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231092
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als The governance of water regulators
    DDC: 333.91
    Keywords: Wasserpolitik ; Aufsichtsbehörde ; Welt ; Governance ; Aufsichtsbehörde ; Wasserwirtschaft
    Abstract: The establishment of dedicated regulatory bodies in charge of regulating water services, whilst being recent, is nevertheless a consistent trend among OECD and non-OECD countries. This report presents a picture as of September 2014 of the governance arrangements, operational modalities and use of regulatory tools across a sample of 34 established water regulators. It relies on the OECD Best Practice Principles for Regulatory Policy: The Governance of Regulators to structure the information collected through a survey exercise. It has been developed in close co-operation with the OECD Network of Economic Regulators (NER). The results from the survey show that the 34 water regulators show generally a high level of adoption of good governance principles and practices. They display functions and powers that are in line with their objectives. Water regulators also show a strong culture of consultation. Other areas, in particular evaluation of regulatory impacts, could be further strengthened.
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  • 106
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239296
    Language: English
    Pages: Online-Ressource (164 p.)
    Keywords: Environment
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  • 107
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232945
    Language: English
    Pages: Online-Ressource (80 p.)
    Parallel Title: Erscheint auch als Driving performance at Colombia's communications regulator
    DDC: 338.09861
    Keywords: Aufsichtsbehörde ; Kolumbien ; Governance ; Colombia ; Kolumbien ; Telekommunikation ; Regulierung ; Aufsichtsbehörde
    Abstract: Measuring regulators’ performance can strengthen the contribution of regulatory policies to sustainable growth and development. While measuring a regulator’s performance is a fundamental function of a “world class” regulator, it is challenging, starting with the definition of what should be measured and including the attribution of outcomes to regulators’ actions and the availability of robust and evidence-based evaluation methodologies. This review is the first application of an innovative methodology that helps regulators address these challenges and improve the way in which they assess their own performance. The mehtodology puts performance measurement in the wider context of governance arrangements of economic regulators. The review finds a close link between the independence of the regulator and performance. It also stresses the importance of focusing on regulatory tools and processes and measuring their quality to help improve performance. It highlights the need to define clear goals to develop output and outcome indicators that can be actionable and useful for the regulator. The review provides a roadmap for strengthening performance assessment by Colombia's communications regulator and is expected to help advance the better regulation agenda of other Colombian regulators and economic regulators of OECD members.
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  • 108
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231283
    Language: German
    Pages: Online-Ressource (55 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Keywords: Taxation
    Abstract: Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
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  • 109
    ISBN: 9789264237377
    Language: English
    Pages: Online-Ressource (148 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: Sint Maarten 2015
    DDC: 343.04
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Sint Maarten ; Taxation
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Sint Maarten. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 110
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240377 , 9789264235021
    Language: French
    Pages: Online-Ressource (254 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Spain 2015
    DDC: 363.700971
    Keywords: Environment ; Spain
    Abstract: Les examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l’apprentissage entre pairs, d’aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l’opinion publique et d’améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Au cours de chaque cycle d’examens environnementaux, l’OCDE passe en revue l’ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont la Suède (2014), l’Islande (2014) et la Pologne (2015). Ce rapport est le troisième examen environnemental de l’Espagne. Il évalue les progrès accomplis par l’Espagne en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et la performance environnementale du secteur privé.
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  • 111
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236561
    Language: English
    Pages: Online-Ressource (72 p.)
    Parallel Title: Erscheint auch als The innovation imperative in the public sector
    DDC: 352.367
    Keywords: Innovationsmanagement ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; OECD ; Innovationsmanagement ; Öffentlicher Sektor
    Abstract: The public sector has to become more innovative if it is to tackle today’s complex challenges and meet society’s changing expectations. But becoming truly innovative requires deep and broad changes to organisational culture and operations. Drawing on evidence emerging from the OECD Observatory of Public Sector Innovation’s collection of innovative practices from around the world, this report looks at how to create a government where innovation is encouraged and nurtured.
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  • 112
    Online Resource
    Online Resource
    Paris : IEA
    ISBN: 9789264247444
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: IEA Partner Country Series
    Keywords: Energy ; India
    Abstract: A combination of rapidly increasing energy demand and fuel imports plus growing concern about economic and environmental consequences is generating growing calls for effective and thorough energy governance in India. Numerous policy reforms over the past 20 years have shifted the country’s energy sector from a state-dominated system towards one that is based on market principles. However, with the reform process left unfinished, India now finds itself trapped halfway along the transition to an open and well-performing energy sector. India suffered from the largest power outage ever in late July 2012, affecting nearly half of the population. While this incident highlights the importance of modern and smart energy systems, it indicates that the country is increasingly unable to deliver a secure supply of energy to its population, a quarter of which still lacks access to electricity. Understanding Energy Challenges in India aims to provide an informative and holistic understanding of India’s energy sector to stakeholders in India as well as the broad public. The publication explores in detail the policies, players and issues of the country’s power, coal, oil and gas, renewables and nuclear sectors. It also highlights the key challenges India faces, challenges that must be resolved for the evolution of the fast-growing country’s energy sector towards a sustainable energy future and eventually critical for the prospects of the Indian and global economies.
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  • 113
    ISBN: 9789264249349
    Language: Spanish
    Pages: Online-Ressource (216 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Effective Delivery of Large Infrastructure Projects; The Case of the New International Airport of Mexico City
    Keywords: Governance ; Industry and Services ; Mexico
    Abstract: El nuevo Aeropuerto Internacional de la Ciudad de México posicionará al país como un hub regional y mejorará su competitividad. Se planea que esté en operación en el 2020 en respuesta a la inminente necesidad de aumentar la capacidad aeroportuaria de la ciudad. El aeropuerto, cuya construcción es gestionada por una empresa con participación estatal mayoritaria (Grupo Aeroportuario de la Ciudad de México, GACM), es actualmente el proyecto de infraestructura más grande en México.
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  • 114
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228306
    Language: English
    Pages: Online-Ressource (11 p.)
    Series Statement: OECD Series on Principles of Good Laboratory Practice and Compliance Monitoring no.16
    Keywords: Environment
    Abstract: The peer review process can lead to changes in the interpretation of the slides and the reported results, and potentially the outcome and conclusions of the study. The purpose of this document is to provide guidance to pathologists, test facility management, study directors and quality assurance personnel on how the peer review of histopathology should be planned, managed, documented and reported in order to meet GLP expectations and requirements. This document is a complement to the guidance provided in section 3.6.3.7 of OECD Guidance Document 116 (series on testing and assessment), whose focus is on how histopathology peer review should be conducted.
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  • 115
    ISBN: 9789264229723
    Language: French
    Pages: Online-Ressource (22 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 442C; In Chemico Skin Sensitisation; Direct Peptide Reactivity Assay (DPRA)
    Keywords: Environment
    Abstract: La présente Ligne directrice porte sur le danger de sensibilisation cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La sensibilisation cutanée se réfère à une réponse allergique faisant suite à un contact avec la peau, selon la définition du Système général harmonisé de classification et d'étiquetage des produits chimiques (SGH) des Nations Unies. La méthode in chemico décrite dans la présente Ligne directrice, à savoir l’essai de réactivité peptidique directe (Direct Peptide Reactivity Assay, DPRA), doit aider à distinguer les sensibilisants des non-sensibilisants cutanés. Le DPRA est proposé pour l'étude de l'événement moléculaire initiateur menant aux effets néfastes de sensibilisation cutanée, nommément la réactivité protéique, par quantification de la réactivité des produits chimiques testés vis-à-vis de modèles peptidiques de synthèse contenant soit de la lysine, soit de la cystéine. Les taux de déplétion de la cystéine et de la lysine sont ensuite calculés et utilisés dans un modèle de prédiction pour classer les substances dans l'une des quatre classes de réactivité, afin d’aider à distinguer les sensibilisants des non-sensibilisants cutanés.
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  • 116
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229778
    Language: French
    Pages: Online-Ressource (23 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 442D; In Vitro Skin Sensitisation; ARE-Nrf2 Luciferase Test Method
    Keywords: Environment
    Abstract: La présente Ligne directrice porte sur le danger de sensibilisation cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La sensibilisation cutanée se réfère à une réponse allergique faisant suite à un contact avec la peau, selon la définition du Système général harmonisé de classification et d'étiquetage des produits chimiques (SGH) des Nations Unies. La méthode in vitro décrite dans la présente Ligne directrice (LD) pour les essais de produits chimiques (méthode d'essai ARE-Nrf2 luciférase) doit aider à distinguer les sensibilisants des non-sensibilisants cutanés, selon le SGH. Le deuxième événement clé sur la voie toxicologique menant à des effets indésirable de sensibilisation cutanée se déroule dans les kératinocytes. Cet événement comprend des réponses inflammatoires et des phénomènes d'expression génique, liés à des voies de signalisation cellulaire spécifiques telles que les voies dépendant de l'élément de réponse antioxydant/électrophile (ARE, Antioxidant Response Element). La méthode d'essai décrite dans la présente Ligne directrice (méthode d'essai ARE-Nrf2 luciférase) est proposée pour l'étude de cette deuxième étape. La lignée cellulaire employée contient le gène de la luciférase sous le contrôle transcriptionnel d'un promoteur constitutif fusionné à un élément ARE d'un gène connu pour l’intensification de son expression sous l’effet de sensibilisants cutanés. Le signal de la luciférase reflète l'activation par les sensibilisants de gènes endogènes dépendants du facteur Nrf2. Cela permet la mesure quantitative (par détection de luminescence) de l'induction du gène de la luciférase, grâce à l'utilisation de substrats de luciférase produisant une luminescence satisfaisante, comme indicateur de l'activité du facteur de transcription Nrf2 dans les cellules après exposition à des substances chimiques d’essai électrophiles. A l'heure actuelle, la ligne directrice comprend deux méthodes d’essai : la méthode KeratinoSensTM et la méthode LuSens.
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  • 117
    ISBN: 9789264249974
    Language: Spanish
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. Climate Finance in 2013-14 and the USD 100 billion Goal; A Report by the OECD in Collaboration with Climate Policy Initiative
    Parallel Title: Parallelausg. Le financement climatique en 2013-2014 et l'objectif des 100 milliards de dollars ; Rapport de l'OCDE établi en collaboration avec Climate Policy Initiative
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Los países desarrollados tienen el compromiso de movilizar, para el año 2020, la cantidad anual de 100.000 millones de dólares para la financiación de la lucha contra el cambio climático en los países en desarrollo. Transcurridos cinco años desde que se formulase ese compromiso en la COP15 de Copenhague de 2009, y cuando faltan seis para el año 2020, este documento da cuenta de los avances logrados y del nivel de financiación para el clima conseguido por los países desarrollados en el bienio 2013-14. Sin duda se han logrado importantes avances de cara a este objetivo. De acuerdo con las estimaciones preliminares de este informe, la financiación relacionada con el cambio climático alcanzó la cifra de 62.000 millones de dólares en 2014, frente a 52.000 millones en 2013, con lo que el promedio anual fue de 57.000 millones de dólares en el bienio de referencia. Este informe pretende ser transparente y riguroso en la evaluación de los datos disponibles, así como en la elección de los supuestos de que partir y en las metodologías utilizadas, dentro siempre de las limitaciones que supone todo informe sobre datos agregados. Los enfoques metodológicos y la recopilación de datos que avalan las presentes estimaciones evolucionan sin cesar. Pese a ello, y como se apunta en el propio informe, todavía queda bastante por hacer para poder contar en el futuro con unas estimaciones más exhaustivas y precisas. La OCDE y la Iniciativa de Política Climática (CPI) están dispuestas a apoyar en la realización de esos esfuerzos.
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  • 118
    ISBN: 9789264231634
    Language: English
    Pages: Online-Ressource (164 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: Portugal 2015
    DDC: 336.2
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Portugal. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 119
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233393
    Language: English
    Pages: Online-Ressource (60 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Colombia; políticas prioritarias para un desarrollo inclusivo
    Keywords: Economics ; Colombia
    Abstract: In recent years, Colombia has made major economic and social advances. Despite this recent progress, Colombia faces significant structural challenges associated with the concentration of economic activity – particularly exports - in a few sectors, low levels of productivity, and high inequality. Embarking on a path towards inclusive growth is vital in the context of successfully eradicating poverty, providing opportunities for its growing middle class and solidifying progress towards lasting peace. The road ahead to high-income status will be demanding and calls for major policy initiatives in areas such as education, innovation, infrastructure and rural development, as embodied in the New Development Plan 2014-2018: Everyone for a new country. Furthermore, the country needs to work towards bolstering government capacities, building strong institutions, and effectively mobilising domestic revenues to facilitate effective implementation of its public policy priorities.
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  • 120
    Online Resource
    Online Resource
    Seoul : OECD/Korea Policy Centre
    ISBN: 9789264231221
    Language: Korean
    Pages: Online-Ressource (177 p.)
    Parallel Title: Parallelausg. ICTs and the Health Sector; Towards Smarter Health and Wellness Models
    Keywords: Social Issues/Migration/Health ; Science and Technology
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  • 121
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235052
    Language: English
    Pages: Online-Ressource (332 p.)
    Series Statement: Value for Money in Government
    Parallel Title: Erscheint auch als Building on basics
    DDC: 350
    Keywords: Regulierung ; Politik ; Neues Steuerungsmodell ; Wirkungsanalyse ; OECD-Staaten ; Governance
    Abstract: This report aims to identify new developments in the administration of central government that lead to better value for money: better services at lower costs for the taxpayers.
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  • 122
    ISBN: 9789264235113
    Language: German
    Pages: Online-Ressource (66 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Keywords: Taxation
    Abstract: Dieser Bericht setzt sich mit den Fragen auseinander, die sich bei der Entwicklung eines multilateralen Instruments zur Modifikation von bilateralen Doppelbesteuerungsabkommen (DBA) stellen. Ohne einen Mechanismus zur zügigen Umsetzung von Änderungen an Musterabkommen verschärfen sich die inhaltlichen Abweichungen zwischen den Musterabkommen und den bestehenden DBA. Ein solcher Mechanismus ist daher nicht nur nötig, um Gewinnverkürzung und Gewinnverlagerung zu verhindern, sondern auch um das allgemeine Einvernehmen bezüglich der notwendigen Vermeidung der Doppelbesteuerung zu wahren. Es handelt sich um einen innovativen Ansatz, für den es in der Steuerwelt keinen wirklichen Präzedenzfall gibt. Beispiele für Modifikationen an bilateralen Abkommen mithilfe eines multilateralen Instruments finden sich jedoch in anderen Bereichen des Völkerrechts. Unter Einbeziehung von Experten auf dem Gebiet des Völkerrechts und der internationalen Besteuerung kommt der Bericht zu dem Schluss, dass ein multilaterales Instrument wünschenswert und realisierbar ist und dass die entsprechenden Verhandlungen unverzüglich beginnen sollten.
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  • 123
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236059
    Language: Italian
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Italy
    Abstract: OECD360 fornisce le analisi e i dati più recenti provenienti dalle pubblicazioni principali dell'OECD. Numerosi grafici illustrano le questioni attuali più importanti. Istruzione, occupazione, crescita verde, prospettive regionali, agricoltura, crescita economica, la crisi finanziaria e le sue conseguenze sulla società e sullo sviluppo: 8 temi che riassumono la situazione del tuo Paese e dell'intera scena internazionale. Ciascun articolo è corredato da due pagine di grafici che mettono in rilievo i dati OECD tratti da tre grafici provenienti dalla pubblicazione originale. Gli Statlink consentono di scaricare i dati originali relativi a ciascun grafico.
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  • 124
    Online Resource
    Online Resource
    Seoul : Korean Research Institute for Vocational Education & Training
    ISBN: 9789264236486
    Language: Korean
    Pages: Online-Ressource (113 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
    Parallel Title: Parallelausg. Bessere Kompetenzen, bessere Arbeitsplätze, ein besseres Leben; Ein strategisches Konzept für die Kompetenzpolitik
    Parallel Title: Parallelausg. Mejores competencias, mejores empleos, mejores condiciones de vida ; Un enfoque estratégico de la políticas de competencias
    Parallel Title: Parallelausg. Melhores competências, melhores empregos, melhores condições de vida; Uma abordagem estratégica das políticas de competências
    Keywords: Education ; Employment ; Science and Technology
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  • 125
    Online Resource
    Online Resource
    Seoul : Deloitte Anjin LLC.
    ISBN: 9789264237193
    Language: Korean
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Keywords: Taxation
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  • 126
    Online Resource
    Online Resource
    Seoul : Deloitte Anjin LLC.
    ISBN: 9789264236912
    Language: Korean
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Parallel Title: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Parallelausg. Herausforderungen für die Besteuerung der digitalen Wirtschaft
    Keywords: Taxation
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  • 127
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236714
    Language: Slovak
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Slovak Republic
    Abstract: Brožúra OECD360 vám ponúka najnovšie analýzy a údaje z vlajkových publikácií OECD. Množstvo ilustrácií znázorňuje aktuálne najdôležitejšie problémy. Vzdelávanie, zamestnanosť, ochranu životného prostredia, regionálny rozvoj, poľnohospodárstvo, hospodársky rast, finančná kríza a jej dôsledky pre spoločnosť a rozvoj: 8 tém, ktoré sumarizujú situáciu vašej krajiny i celej medzinárodnej scény. Každý článok dopĺňajú dve strany grafických znázornení so zvýraznenými údajmi OECD prevzatými z pôvodných publikácií – prevzatie zdrojových údajov pre každé grafické znázornenie umožňuje program Statlinks.
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  • 128
    Online Resource
    Online Resource
    Seoul : Deloitte Anjin LLC.
    ISBN: 9789264237186
    Language: Korean
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Parallel Title: Parallelausg. Neutraliser les effets des dispositifs hybrides
    Parallel Title: Parallelausg. Neutralisierung der Effekte hybrider Gestaltungen
    Keywords: Taxation
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  • 129
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235588
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.91
    Keywords: Entwicklungshilfe ; Neuseeland ; Development ; New Zealand ; Bericht ; Neuseeland ; Entwicklungshilfe
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 130
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235830
    Language: French
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Parallel Title: Parallelausg. OECD360; Belgie͏̈ 2015; Hoe doet Belgie͏̈ het?
    Keywords: Economics ; Belgium
    Abstract: OCDE360 vous offre les dernières analyses et données issues des publications phares de l’OCDE. De nombreuses infographies illustrent les grandes questions d’actualité. L’éducation, l’emploi, la croissance verte, les perspectives régionales, l’agriculture, la croissance économique, la crise financière et ses retombées sur la société et le développement : 8 thèmes qui abordent de manière synthétique la situation de votre pays ainsi que celle de l’ensemble de la scène internationale. Chaque texte est accompagné de deux pages d’infographies qui mettent en valeur les données OCDE provenant de trois graphiques issus de la publication d’origine, avec les liens Statlinks permettant de télécharger les données sources de chaque visualisation.
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  • 131
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242791
    Language: English
    Pages: Online-Ressource (13 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 435 ; Méthode d'essai in vitro sur membrane d'étanchéité pour la corrosion cutanée
    Keywords: Environment
    Abstract: This updated Test Guideline 435 provides an in vitro membrane barrier test method that can be used to identify corrosive chemicals. The test method utilizes an artificial membrane designed to respond to corrosive chemicals in a manner similar to animal skin in situ.
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  • 132
    ISBN: 9789264243040
    Language: English
    Pages: Online-Ressource (54 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 455; Ligne directrice axée sur la performance pour les essais in vitro de transactivation par transfection stable visant la détection des substances agonistes et antagonistes des récepteurs des oestrogènes
    Keywords: Environment
    Abstract: This Performance-Based Test Guideline (PBTG) describes in vitro assays, which provide the methodology of Stably Transfected Transactivation to detect Estrogen Receptor Agonists and Antagonists (ER TA assays). It comprises mechanistically and functionally similar test methods for the identification of estrogen receptor agonists and antagonists and should facilitate the development of new similar or modified test methods. The two reference test methods that provide the basis for this PBTG are: the Stably Transfected TA (STTA) assay using the (h) ERα-HeLa-9903 cell line, derived from a human cervical tumor, and the BG1Luc ER TA assay using the BG1Luc-4E2 cell line, derived from a human ovarian adenocarcinoma. The cell lines used in these assays express ER and have been stably transfected with an ER responsive luciferase reporter gene. The assays are used to identify chemicals that activate (i.e. act as agonists) and also suppress (i.e. act as antagonists) ER- dependent transcription. ER are activated following ligand binding, after which the receptor-ligand complex binds to specific DNA response elements and transactivates the reporter gene, resulting in increased cellular expression of a marker enzyme (e.g. luciferase in luciferase based systems). The enzyme then transforms the substrate to a bioluminescent product that can be quantitatively measured with a luminometer. These test methods are being proposed for screening and prioritisation purposes, but also provide mechanistic information that can be used in a weight of evidence approach.
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  • 133
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243194
    Language: French
    Pages: Online-Ressource (14 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 483; Mammalian Spermatogonial Chromosomal Aberration Test
    Keywords: Environment
    Abstract: Cet essai mesure les aberrations chromosomiques structurales (de type chromosomique et chromatidique) qui surviennent dans les spermatogonies et devrait par conséquent permettre de prévoir l'induction de mutations héritées dans les cellules germinales. L’essai d’aberration chromosomique pratiqué in vivo sur des spermatogonies de mammifères est destiné à détecter les produits chimiques qui causent des aberrations chromosomiques structurales dans les cellules de spermatogonies de mammifère (1) (2) (3). Par ailleurs, cet essai se prête bien à l’évaluation de la génotoxicité, car, malgré des variations entre les espèces, les facteurs du métabolisme in vivo, la pharmacocinétique et les processus de réparation de l’ADN sont actifs et contribuent aux réponses. La Ligne directrice 483 originale a été adoptée en 1997. La présente version modifiée de la ligne directrice reflète les connaissances scientifiques acquises après de nombreuses années d’expérience de cet essai et tient compte des possibilités de l’intégrer ou de le combiner à d’autres études de toxicité ou de génotoxicité.
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  • 134
    ISBN: 9789264242456
    Language: French
    Pages: Online-Ressource (14 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 491; Short Time Exposure In Vitro Test Method for Identifying i) Chemicals Inducing Serious Eye Damage and ii) Chemicals Not Requiring Classification for Eye Irritation or Serious Eye Damage
    Keywords: Environment
    Abstract: Cette Ligne directrice décrit un test d’exposition de courte durée in vitro de cytotoxicité, réalisé sur une monocouche confluente de fibroblastes de cornée de lapin du Statens Seruminstitut (SIRC), cultivés sur des plaques microtitres 96 puits. Après 5 minutes d’exposition à un produit chimique testé, on détermine quantitativement la cytotoxicité en mesurant, à l’aide du test MTT, la viabilité relative des cellules SIRC. L’observation d’une diminution de la viabilité cellulaire est utilisée pour prédire les effets indésirables potentiels pouvant provoquer des lésions oculaires. La viabilité cellulaire est évaluée par un dosage quantitatif des cristaux de formazan bleu extraits des cellules et produits par les cellules vivantes lors de la conversion enzymatique du colorant vital MTT, encore appelé Bleu de thiazol. La viabilité cellulaire observée est comparée à celle du témoin avec solvant (viabilité relative) et utilisée comme estimation du danger potentiel pour les yeux que présente le produit chimique testé. Les produits chimiques testés sont classés dans la catégorie 1 du SGH de l’ONU lorsqu’une viabilité cellulaire inférieure ou égale à (≤) 70% est observée aux deux concentrations testées (5 % et 0.05 %). À l’inverse, les produits chimiques pour lesquels la viabilité cellulaire est supérieure à (〉) 70 % aux deux concentrations testées (5 % et 0.05 %) sont classés « sans catégorie » selon le système SGH.
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  • 135
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242678
    Language: English
    Pages: Online-Ressource (8 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 404 ; Effet irritant/corrosif aigu sur la peau
    Keywords: Environment
    Abstract: This method provides information on health hazard likely to arise from exposure to liquid or solid test substance by dermal application. This Test Guideline recommends sequential testing strategies, which include the performance of validated and accepted in vitro or ex vivo tests for corrosion/irritation. The albino rabbit is the preferable laboratory animal. The substance to be tested is applied in a single dose to a small area of skin (approximately 6cm²) of an experimental animal; untreated skin areas of the test animal serve as the control. The exposure period is 4 hours. Residual test substance should then be removed. The dose is 0.5ml (liquid) or 0.5g (solid) applied to the test site. The method consists of two tests: the initial test and the confirmatory test (used only if a corrosive effect is not observed in the initial test). All animals should be examined for signs of erythema and oedema during 14 days. The dermal irritation scores should be evaluated in conjunction with the nature and severity of lesions, and their reversibility or lack of reversibility. When responses persist to the end of the 14-day observation period, the test substance should be considered an irritant.
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  • 136
    ISBN: 9789264243071
    Language: French
    Pages: Online-Ressource (55 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 455; Draft Performance-Based Test Guideline for Stably Transfected Transactivation In Vitro Assays to Detect Estrogen Receptor Agonists and Antagonists
    Keywords: Environment
    Abstract: La présente Ligne directrice pour les essais axée sur la performance (LDAP) décrit la méthodologie des essais in vitro de transactivation par transfection stable visant la détection des substances agonistes et antagonistes des récepteurs des œstrogènes (essais de TA ER). Elle comprend des méthodes d’essai structurellement et fonctionnellement similaires pour détecter les substances agonistes et antagonistes des récepteurs des œstrogènes, et devrait faciliter le développement de nouvelles méthodes similaires ou modifiées. La base de la présente LDAP est constituée de deux méthodes d’essai de référence de TA ER. Ces deux méthodes sont les suivantes: essai de TA par transfection stable (essai STTA) faisant appel à la lignée cellulaire hERα-HeLa-9903, dérivée d’une tumeur de col utérin d’origine humaine, et l’essai de TA ER BG1Luc faisant appel à la lignée cellulaire BG-1Luc-4E2, dérivée d’adénocarcinome ovarien d’origine humaine. Les lignées cellulaires utilisées dans ces essais expriment les récepteurs des œstrogènes et ont été transfectées de façon stable avec un gène rapporteur de la luciférase répondant aux ER. Ces essais servent à détecter les substances chimiques qui peuvent activer (activité agoniste) et aussi inhiber (activité antagoniste) la transcription régulée par les ER. Les ER sont activés après liaison du ligand au récepteur Le complexe récepteur-ligand se fixe ensuite à certains éléments de réponse de l’ADN et transactive ainsi le gène rapporteur, induisant une augmentation de l’expression cellulaire d’une enzyme marqueur (par exemple la luciférase dans les sytèmes faisant appel à la luciférase). L’enzyme transforme ensuite son substrat en produit bioluminescent mesurable quantitativement à l’aide d’un luminomètre. Les présentes méthodes sont proposées à des fins de dépistage et de priorisation, mais elles peuvent aussi livrer des informations sur les mécanismes d’action pouvant être utilisées dans le cadre d’une approche fondée sur le poids de la preuve.
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  • 137
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242753
    Language: English
    Pages: Online-Ressource (26 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 431 ; Corrosion cutanée in vitro ; Essai sur modèle de peau humaine
    Keywords: Environment
    Abstract: The test described in this Test Guideline allows the identification of corrosive chemical substances and mixtures and it enables the identification of non-corrosive substances and mixtures when supported by a weight of evidence determination using other existing information. The test protocol may also provide an indication of the distinction between severe and less severe skin corrosives. This Test Guideline does not require the use of live animals or animal tissue for the assessment of skin corrosivity. The test material (solid or liquid) is applied uniformly and topically to a three-dimensional human skin model, comprising at least a reconstructed epidermis with a functional stratum corneum. Two tissue replicates are used for each treatment (exposure time), and for controls. Corrosive materials are identified by their ability to produce a decrease in cell viability below defined threshold levels at specified exposure periods. Coloured chemicals can also be tested by used of an HPLC procedure. The principle of the human skin model assay is based on the hypothesis that corrosive chemicals are able to penetrate the stratum corneum by diffusion or erosion, and are cytotoxic to the underlying cell layers.
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  • 138
    ISBN: 9789264242814
    Language: French
    Pages: Online-Ressource (13 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 435; In Vitro Membrane Barrier Test Method for Skin Corrosion
    Keywords: Environment
    Abstract: Cette ligne directrice 435 mise à jour propose une méthode d’essai in vitro sur membrane d’étanchéité qui peut être utilisée pour identifier les produits chimiques corrosifs. La méthode d’essai emploie une membrane artificielle conçue pour au traitement par des produits chimiques de façon similaire à de la peau s’animaux vivants.
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  • 139
    ISBN: 9789264242333
    Language: French
    Pages: Online-Ressource (26 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 490; In Vitro Mammalian Cell Gene Mutation Tests Using the Thymidine Kinase Gene
    Keywords: Environment
    Abstract: L'essai in vitro de mutation génique sur des cellules de mammifères peut être employé pour détecter des mutations induites par les substances chimiques. Cette Ligne directrice comprend deux essais de mutation génique, avec deux lignées cellulaires spécifiques tk hétérozygotes : les cellules L5178Y tk+/-3.7.2C pour le test du lymphome de souris (mouse lymphoma essai) (MLA), et les cellules TK6 tk+/- pour l’essai TK6. Les types d’événements génétiques détectés en utilisant le locus tk comprennent soit les mutations géniques que les changements chromosomiques. Des cellules en suspension ou en culture monocouche sont exposées à quatre concentrations analysables de la substance d'essai au moins, avec et sans activation métabolique, pendant une période appropriée. Elles sont repiquées pour déterminer la cytotoxicité et pour permettre l'expression phénotypique avant la sélection. La cytotoxicité est habituellement déterminée en mesurant l'efficacité de clonage relative (survie) ou la croissance totale relative des cultures après la période de traitement. Les cultures traitées sont maintenues dans le milieu de croissance pendant une période suffisante, caractéristique de chaque locus et de chaque type cellulaire, afin de permettre l'expression phénotypique presque optimale des mutations induites. La fréquence de mutant est déterminée par l’ensemencement d’un nombre connu de cellules dans le milieu contenant l'agent sélectif pour détecter des cellules mutantes, et dans le milieu sans agent sélectif pour déterminer l'efficacité de clonage (viabilité). Après un temps approprié d'incubation, des colonies sont comptées.
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  • 140
    ISBN: 9789264243095
    Language: French
    Pages: Online-Ressource (19 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 476; In Vitro Mammalian Cell Gene Mutation Tests using the Hprt and xprt genes
    Keywords: Environment
    Abstract: L'essai in vitro de mutation génique sur des cellules de mammifères peut être employé pour détecter des mutations induites par les substances chimiques. Dans cet essai, les systèmes genetiques utilisés permettent de détecter une mutation sur les loci de l’hypoxanthine-guanine phosphoribosyl transferase (HPRT) et d’un transgène de la xanthine-guanine phosphoribosyl transferase (XPRT). Les essais de la mutation de HPRT et de XPRT détectent différents types d’événements génétiques. Des cellules en suspension ou en culture monocouche sont exposées à quatre concentrations analysables de la substance d'essai au moins, avec et sans activation métabolique, pendant une période appropriée. Elles sont repiquées pour déterminer la cytotoxicité et pour permettre l'expression phénotypique avant la sélection. La cytotoxicité est habituellement déterminée en mesurant l'efficacité de clonage relative (survie) ou la croissance totale relative des cultures après la période de traitement. Les cultures traitées sont maintenues dans le milieu de croissance pendant une période suffisante, caractéristique de chaque locus et de chaque type cellulaire, afin de permettre l'expression phénotypique presque optimale des mutations induites. La fréquence de mutant est déterminée par l’ensemencement d’un nombre connu de cellules dans le milieu contenant l'agent sélectif pour détecter des cellules mutantes, et dans le milieu sans agent sélectif pour déterminer l'efficacité de clonage (viabilité). Après un temps approprié d'incubation, des colonies sont comptées.
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  • 141
    Language: English
    Pages: 1 Online-Ressource (43 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.82
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 142
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (47 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.85
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 143
    Language: English
    Pages: 1 Online-Ressource (45 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.86
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 144
    Language: English
    Pages: 1 Online-Ressource (51 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.76
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 145
    Language: English
    Pages: 1 Online-Ressource (42 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.83
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 146
    Language: English
    Pages: 1 Online-Ressource (35 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.87
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 147
    Language: English
    Pages: 1 Online-Ressource (37 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.91
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 148
    ISBN: 9789264488021
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Virgin Islands, British
    Abstract: This publication contains the Supplementary Phase 2 Peer Review Report for the British Virgin Islands.
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  • 149
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264527393
    Language: English
    Pages: 1 Online-Ressource (189 p.)
    Series Statement: Series on Emission Scenario Documents no.34
    Keywords: Environment
    Abstract: This OECD Emission Scenario Document (ESD) provides information on the sources, use patterns, and potential release pathways of chemicals used in adhesive products, specifically during the use of adhesives in various industries. The document presents standard approaches for estimating the environmental releases of and occupational exposures to additives and components used in adhesive formulations.
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  • 150
    ISBN: 9789264767034
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Cyprus
    Abstract: This publication contains the Supplementary Phase 2 Peer Review Report for Cyprus.
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  • 151
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238855
    Language: German
    Pages: Online-Ressource (356 p.) , ill.
    Parallel Title: Parallelausg. Indicators of Immigrant Integration 2015; Settling In
    Parallel Title: Parallelausg. Les indicateurs de l'intégration des immigrés 2015 ; Trouver ses marques
    Parallel Title: Parallelausg. Indicators of Immigrant Integration 2015: Settling In
    Parallel Title: Parallelausg. Les indicateurs de l'intégration des immigrés 2015
    Keywords: Social Issues/Migration/Health ; OECD ; Einwanderer ; Soziale Integration ; Internationaler Vergleich
    Abstract: Die vorliegende Publikation ist die erste umfassende, auf Ebene aller EU- und OECD-Länder durchgeführte internationale Vergleichsstudie der Situation der Zuwanderer und ihrer Kinder. Sie ist das Ergebnis einer Kooperation zwischen der Europäischen Kommission (Generaldirektion Migration und Inneres) und der OECD-Abteilung Internationale Migration mit dem Ziel eines regelmäßigen Monitoring vergleichbarer Integrationsindikatoren in den EU- und OECD-Ländern. Dieser Bericht wurde mit finanzieller Unterstützung der Europäischen Union erstellt.
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  • 152
    Language: English
    Pages: Online-Ressource (66 S.) , graph. Darst.
    Series Statement: OECD digital economy papers 248
    Keywords: Politische Kommunikation ; E-Government ; OECD-Staaten ; Science and Technology ; Arbeitspapier ; Graue Literatur
    Abstract: Better access to and use of public sector information (PSI), including open government data, are inter-related parts of the shift towards knowledge-based economies, and drivers of innovation, growth and employment. PSI can be used directly to generate products and services, and it contributes in a wide variety of ways to improving efficiency and productivity across the economy (including within the public sector). Aggregate OECD economic impacts of PSI-related applications and use were estimated to be around USD 500 billion and there could be close to USD 200 billion of additional gains if barriers to use were removed, skills enhanced and the data infrastructure improved. Exploiting the potential PSI market thus requires lower pricing and less restrictive licensing agreements. There is also evidence that increasing access and lowering prices have large positive impacts on the number of users and new uses without significantly increasing costs. This report presents the results of the review of the OECD Council Recommendation for Enhanced Access and More effective Use of PSI. The review is based on the analyses of the information gathered through a survey of PSI strategies in 20 countries as well as the European Commission. The review also benefited from a complementary online survey on Open Government Data (OGD) initiatives undertaken by the Directorate for Public Governance and Territorial Development (GOV) in coordination with the Directorate for Science, Technology and Innovation (STI). In doing so, the reports illustrates different strategic approaches to PSI policies.
    Note: Systemvoraussetzungen: PDF Reader.
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  • 153
    ISBN: 9789264247543
    Language: English
    Pages: 1 Online-Ressource (143 Seiten)
    Edition: Revised version
    Series Statement: Educational Research and Innovation
    Series Statement: Educational research and innovation
    Parallel Title: Erscheint auch als Orr, Dominic Open educational resources
    RVK:
    Keywords: Education ; Open educational Resources ; E-Learning ; Bildungspolitik
    Abstract: Education is the key to economic, social and environmental progress, and governments around the world are looking to improve their education systems. The future of education in the 21st century is not simply about reaching more people, but about improving the quality and diversity of educational opportunities. How to best organise and support teaching and learning requires imagination, creativity and innovation. Open educational resources (OER) are teaching, learning and research materials that make use of tools such as open licensing to permit their free reuse, continuous improvement and repurposing by others for educational purposes. The OER community has grown considerably over the past 10 years and the impact of OER on educational systems has become a pervasive element of educational policy This report aims to highlight state of the art developments and practices in OER, but also to demonstrate how OER can be a tool for innovation in teaching and learning.
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  • 154
    Online Resource
    Online Resource
    Paris : OECD
    ISBN: 9789264249509
    Language: English
    Pages: 1 Online-Ressource (120 Seiten)
    Series Statement: OECD Reviews of Migrant Education
    Series Statement: OECD reviews of migrant education
    Parallel Title: Erscheint auch als Immigrant students at school
    DDC: 330#DNB
    Keywords: Schüler ; Migranten ; Integration ; OECD-Staaten ; Education ; OECD Programme for International Student Assessment ; Einwanderer ; Schulleistung ; Integration ; Chancengleichheit
    Abstract: How school systems respond to immigration has an enormous impact on the economic and social well-being of all members of the communities they serve, whether they have an immigrant background or not. Immigrant Students at School: Easing the Journey towards Integration reveals some of the difficulties immigrant students encounter – and some of the contributions they offer – as they settle into their new communities and new schools. Results from the OECD Programme for International Student Assessment (PISA) indicate that students with an immigrant background tend to perform worse in school than students without an immigrant background. Several factors are associated with this disparity, including the concentration of disadvantage in the schools immigrant students attend, language barriers and certain school policies, like grade repetition and tracking, that can hinder immigrant students’ progress through school. But successful integration is measured in more than academic achievement; immigrant students’ well-being and hopes for the future are just as telling. This report examines not only immigrant students’ aspirations and sense of belonging at school, but also recent trends in Europeans’ receptiveness to welcoming immigrants into their own countries – the context that could make all the difference in how well immigrant students integrate into their new communities. The report includes a special section on refugees and education, and an extensive discussion on education policy responses to immigration.
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  • 155
    ISBN: 9789264235496
    Language: French
    Pages: Online-Ressource (216 p.) , ill.
    Parallel Title: Parallelausg. Back to Work; Canada; Improving the Re-employment Prospects of Displaced Workers
    Parallel Title: Parallelausg.: Back to Work: Canada; Improving the Re-employment Prospects of Displaced Workers
    DDC: 344.71012596
    Keywords: Employment ; Canada
    Abstract: Les licenciements économiques (pertes involontaires d'emploi résultant d’une fermeture d'entreprise ou d’une réduction d’effectifs) affectent de nombreux travailleurs au cours de leur vie active. Les travailleurs licenciés peuvent faire face à de longues périodes de chômage et, même lorsqu’ils retrouvent un nouvel emploi, ont tendance à être moins bien rémunérés que dans leur emploi précédent. L’un des objectifs clés de la politique du marché du travail devrait être de les aider à retrouver rapidement un emploi de qualité. Ce rapport examine la manière dont ce défi est relevé au Canada. Alors que le gouvernement canadien recourt à plusieurs mesures visant à limiter les licenciements non justifiés, l'accent est mis sur l’accompagnement des travailleurs après la perte de leur emploi à travers le système de l’Assurance-emploi et les principaux programmes du marché du travail mis en œuvre par les provinces. Une aide au retour à l'emploi répondant aux besoins spécifiques des travailleurs licenciés joue également un rôle utile, mais elle doit être renforcée de manière à entamer le processus d'ajustement plus tôt pour les travailleurs recevant un préavis de licenciement ou bénéficiant d’une importante indemnité de licenciement, et ceux concernés par des licenciements à petite échelle. Les programmes ciblés pour les travailleurs licenciés âgés ayant une longue ancienneté qui sont les plus durement touchés par les licenciements économiques doivent encore atteindre une large part de ce groupe.
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  • 156
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239814
    Language: English
    Pages: Online-Ressource (268 p.) , ill.
    Parallel Title: Erscheint auch als The innovation imperative
    Keywords: Innovation ; Technologiepolitik ; Innovationsmanagement ; Welt ; Finance and Investment ; Science and Technology ; Industry and Services ; Bericht ; Innovationsmanagement ; Technologiepolitik
    Abstract: Well-timed and targeted innovation boosts productivity, increases economic growth and helps solve societal problems. But how can governments encourage more people to innovate more of the time? And how can government itself be more innovative? The OECD Innovation Strategy provides a set of principles to spur innovation in people, firms and government. It takes an in-depth look at the scope of innovation and how it is changing, as well as where and how it is occurring, based on updated research and data.
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  • 157
    ISBN: 9789264230163
    Language: French
    Pages: Online-Ressource (210 p.)
    Parallel Title: Parallelausg. Building Tax Culture, Compliance and Citizenship; A Global Source Book on Taxpayer Education
    Parallel Title: Parallelausg. Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía ; Guía sobre educación tributaria en el mundo
    Parallel Title: Parallelausg.: Building Tax Culture, Compliance and Citizenship: A Global Source Book on Taxpayer Education
    Parallel Title: Parallelausg.: Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía: Guía sobre educación tributaria en el mundo
    Keywords: Taxation
    Abstract: Maintenant plus que jamais, les États multiplient leurs efforts afin de percevoir davantage de recettes fiscales intérieures. Pour ce faire, ils se tournent de plus en plus vers les contribuables – ceux d’aujourd’hui et ceux de demain – afin de les informer et de les mobiliser. Leur objectif est de favoriser l’émergence d’une culture du civisme fondée sur les droits et les responsabilités, culture en vertu de laquelle chaque citoyen considèrerait que le paiement des impôts est une composante à part entière de la relation qu’il entretient avec la puissance publique. De ce point de vue, l’éducation des contribuables est une passerelle entre l’administration fiscale et les citoyens et un outil de transformation de la culture fiscale. Cette publication présente des stratégies novatrices dans 28 pays afin de fournir des idées et de l'inspiration pour l'éducation des contribuables, l’éducation fiscale et la sensibilisation. Elle aide les autorités fiscales des pays en développement à renforcer le moral fiscal et le civisme fiscal de leurs citoyens.
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  • 158
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243507
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: OECD Tax Policy Studies no.23
    Parallel Title: Erscheint auch als Taxation of SMEs in OECD and G20 countries
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Unternehmensbesteuerung
    Abstract: Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
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  • 159
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234246
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Erscheint auch als Disaster risk financing
    Keywords: Katastrophenschaden ; Katastrophe ; Risiko ; Risikomanagement ; Finanzierung ; Versicherung ; Welt ; Finance and Investment
    Abstract: The publication provides an overview of the disaster risk assessment and financing practices of a broad range of economies relative to guidance elaborated in G20/OECD Framework for Disaster Risk Assessment and Risk Financing. The publications is based on survey responses provided by 29 economies, as well as research undertaken by the OECD and other international organisations, and provides a global overview of the approaches that economies facing various levels of disaster risk and economic development have taken to managing the financial impacts of natural and man-made catastrophes.
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  • 160
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235212
    Language: English
    Pages: Online-Ressource (172 p.)
    Parallel Title: Erscheint auch als Better partnerships for a post-2015 world
    DDC: 338.91091724
    Keywords: Development
    Abstract: This 2015 OECD report on multilateral aid contributes to the broader debate on how to implement the post-2015 development agenda. It argues that multilateral organisations have a fundamental role to play to forge and strengthen inclusive partnerships that will provide the collective, cross-border solutions needed to eradicate absolute poverty and foster a new era of economic progress, environmental sustainability, and peaceful and inclusive societies. But to be fit for purpose, multilateral organisations will need to implement a challenging reform agenda to both address the unfinished business of internal changes and respond to a fast-changing global environment. Multilateral Aid 2015 identifies how bilateral providers can support multilateral organisations in implementing the necessary changes and fostering effective partnerships that (i) make best use of all resources available for development, including earmarked funding, and (ii) leverage knowledge and resources from partners beyond the “traditional donors”.
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  • 161
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 25 Seiten) , Illustrationen
    Series Statement: OECD environment policy paper no. 04 (September 2015)
    Series Statement: OECD Environment Policy Papers no.4
    Keywords: Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Lake Taupo is New Zealand’s largest lake, and a national icon. Its pristine waters attract visitors from round the world for a multitude of water-based recreation and sight-seeing activities. It is also important to New Zealand’s indigenous peoples. In the late 1990s, scientific investigations by Environment Waikato (now the Waikato Regional Council), the regional authority responsible for environmental management in the Lake Taupo catchment, revealed that water quality in Lake Taupo was gradually declining. The research identified that nitrogen emissions were entering the lake from both natural processes and human activities, such as pastoral farming, urban runoff and wastewater (see Table 1). The total amount of nitrogen entering the lake was estimated at 1 360 tonnes annually. Of the 556 tonnes of manageable (i.e. human-induced) emissions, 510 tonnes were from pastoral farming. Lake Taupo is contained within a collapsed caldera formed from one of the world’s largest eruptions, which took place 26 000 years ago. The now dormant volcano has left a legacy of ejected pumice and ash over much of New Zealand’s North Island and in particular in the catchment of the lake. This underlying layer of pumice makes the soil structure in the lake’s catchment extremely permeable and allows the unrestricted movement of both water and contaminants into the water tables draining into the lake. Reducing contaminant inflows into the lake therefore needs to address the challenging issue of diffuse groundwater movements, which are largely unseen, and difficult to measure and predict. In some parts of the catchment, it can take more than 100 years for run-off nitrogen to reach the lake (Vant, 2008).
    URL: Volltext  (lizenzpflichtig)
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  • 162
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 21
    Keywords: Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The scientific community is increasingly being called upon to provide evidence and advice to government policy-makers across a range of issues, from short-term public health emergencies through to longer-term challenges, such as population ageing or climate change. Such advice can be a valuable, or even essential, input to sound policy-making but its impact depends on how it is formulated and communicated as well as how it is perceived by its target policy audience and by other interested parties. It is rare that scientific evidence is the only consideration in a policy decision and, particularly for complex issues; many interests may have to be balanced in situations where the science itself may be uncertain. The rapid evolution of information and communication technologies and moves towards more participative democratic decision-making have put additional pressure on science to help provide answers and solutions, whilst also opening up the academic enterprise to closer surveillance and criticism. What used to be ‘private’ debates between different scientific viewpoints over areas of uncertainty have now become public disputes that can be exploited by different stakeholders to confirm or deny entrenched positions. Science is truly at the centre of many important policy issues and scientists are increasingly visible and, in many cases, increasingly vulnerable, in policy-making processes.
    URL: Volltext  (lizenzpflichtig)
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  • 163
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 108 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 25
    Keywords: Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Open science commonly refers to efforts to make the output of publicly funded research more widely accessible in digital format to the scientific community, the business sector, or society more generally. Open science is the encounter between the age-old tradition of openness in science and the tools of information and communications technologies (ICTs) that have reshaped the scientific enterprise and require a critical look from policy makers seeking to promote long-term research as well as innovation.
    URL: Volltext  (lizenzpflichtig)
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  • 164
    ISBN: 9789264996199
    Language: English
    Pages: 1 Online-Ressource (47 p.)
    Series Statement: Series on Emission Scenario Documents no.37
    Keywords: Environment
    Abstract: This OECD Emission Scenario Document (ESD) is a complement document to the Coating Industry (Paints, Lacquers and Varnishes, ESD No. 22 and provides information on the sources, use pattern and release pathways of chemicals used as solvents for industrial coatings, so as to help estimating the amount of chemicals released into the environment.
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  • 165
    ISBN: 9789264388864
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Austria
    Abstract: This publication contains the Supplementary Phase 2 Peer Review Report for Austria.
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  • 166
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233430
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Parallel Title: Erscheint auch als Social impact investment
    Keywords: Nachhaltige Kapitalanlage ; Soziale Folgen ; Finance and Investment ; Kapitalanlage ; Soziales Engagement ; OECD
    Abstract: Social impact investment can provide new ways to more efficiently and effectively allocate public and private capital to address social and economic challenges at the global, national and local levels. While these innovative market-based approaches will not replace the core role of the public sector or the need for philanthropy, they can provide a potentially powerful means for leveraging existing capital. This report provides a framework for assessing the social impact investment market and focuses on the need to build the evidence base, in particular for impact assessment compared to existing social service delivery models. The report highlights the importance of further international collaboration in developing global standards on definitions, data collection, impact measurement and evaluation of policies as well as experience sharing between players in the market. International organisations can play an important role in facilitating these collaborations as well as conducting further analysis and data collection.
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  • 167
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264595484
    Language: English
    Pages: 1 Online-Ressource (99 p.)
    Series Statement: Series on Emission Scenario Documents no.33
    Keywords: Environment
    Abstract: This OECD Emission Scenario Document (ESD) provides information on the sources, use patterns, and release pathways of chemicals used in industrial cleaning. This document provides a method of estimating emission quantity in the absence of sufficient empirical data to support an analysis of the substitution of one industrial cleaner for another. Among scenarios that are highly likely to occur (as determined by analysing trends in the substitution of cleaning chemicals), possible combinations of currently used substances and their substitutes are focused. Changes in operating conditions and cleaning equipment due to the use of substitute materials are also examined.
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  • 168
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264502437
    Language: English
    Pages: 1 Online-Ressource (80 p.)
    Series Statement: Series on Emission Scenario Documents no.35
    Keywords: Environment
    Abstract: This OECD Emission Scenario Document (ESD) provides information on the sources, use patterns, and potential release pathways of chemicals used as chemical vapour deposition (CVD) precursors in the semiconductor industry. The document presents standard approaches for estimating environmental releases and occupational exposures, and discusses the typical engineering controls used to mitigate exposure to CVD precursors.
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  • 169
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250116 , 9789264243767
    Language: French
    Pages: 1 Online-Ressource (320 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectivas de la OCDE sobre la economía digital 2015
    Parallel Title: Parallele Sprachausgabe OECD Digital Economy Outlook 2015
    Keywords: Governance ; Science and Technology ; Economics ; Industry and Services
    Abstract: L’économie numérique touche désormais un très grand nombre d’aspects de l’économie mondiale, comprenant des secteurs aussi variés que la banque, la vente au détail, l’énergie, le transport, l’éducation, l’édition, les médias ainsi que la santé. Les technologies de l’information et des communications transforment la manière dont évoluent les interactions sociales et les relations personnelles, avec la convergence des réseaux fixes, mobiles et de radiodiffusion et aussi des appareils qui sont de plus en plus connectés pour former l’Internet des objets. Cette publication aide les pays à évaluer comment optimiser le potentiel de l’économie numérique en tant que levier d’innovation et de croissance inclusive. Elle examine également les évolutions de l’économie numérique ainsi que les défis émergents dont les décideurs doivent tenir compte dans le cadre des stratégies numériques nationales. Les chapitres de la publication comprennent un survol de l’état actuel et futur de l’économie numérique; les principales tendances dans le secteur des TIC et les évolutions de la politique publique et de la réglementation des communications; la demande et l’adoption des TIC et les effets de l’économie numérique sur la croissance et le développement. Ce volume contient également un chapitre sur la confiance dans l’économie numérique et un chapitre sur l’Internet des objets.
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  • 170
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Les indicateurs de l'éducation à la loupe no.15
    Parallel Title: Parallele Sprachausgabe How Are University Students Changing?
    Keywords: Education
    Abstract: En 2013, plus de 23 millions d’élèves des pays de l’OCDE et des pays du G20 se retrouveront pour la première fois sur les bancs de l’université. La nouvelle génération d’étudiants sera particulièrement variée, comprenant plus d’adultes et d’étudiants internationaux que jamais. Au cours des dernières décennies, les taux d’accès à l’université ont augmenté mais les inégalités persistent car ces chiffres sont le reflet du milieu socio-économique des élèves.
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  • 171
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Teaching in Focus no.13
    Parallel Title: Parallele Sprachausgabe Convictions et pratiques pédagogiques
    Keywords: Education
    Abstract: Most teachers participating in the Teaching and Learning International Survey (TALIS) report that they see themselves as facilitators to students’ own enquiry (94%) and that students should think of their own solutions to practical problems before teachers show them the solution (93%). These answers indicate that most teachers hold constructivist beliefs, i.e., they see learning as an active process that aims to foster critical and independent thinking. At the same time, teachers report using passive teaching practices, such as presenting a summary of recently learned work, more frequently than active teaching practices. Less than a third of teachers ask students to work on a project that requires at least a week to complete (an active teaching practice). Engagement in professional development and a positive classroom climate are among the factors associated with a more frequent use of active teaching.
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  • 172
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.55
    Parallel Title: Parallele Sprachausgabe Qui sont les meilleurs lecteurs en ligne ?
    Keywords: Education
    Abstract: The top-performing country in the PISA assessment of digital reading was Singapore, followed by Korea, Hong Kong-China, Japan, Canada and Shanghai-China. Students in Australia, Canada, Ireland, Korea, Singapore and the United States show the most advanced web-browsing skills. More often than students elsewhere, they carefully select links to follow before clicking on them, and follow relevant links for as long as is needed to answer a question. There is a strong association between countries’ digital reading performance and the quality of students’ navigation across digital texts.
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  • 173
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Education Indicators in Focus no.34
    Parallel Title: Parallele Sprachausgabe Quels avantages offre aujourd'hui un diplôme du deuxième cycle du secondaire ?
    Keywords: Education
    Abstract: In most OECD countries, the large majority of adults had at least an upper secondary qualification in 2013, making the completion of upper secondary education the minimum threshold for successful labour market entry and continued employability or the pursuit of further education. Young people who left school before completing upper secondary education face difficulty in the labour market but also have particularly low cognitive skills compared with upper secondary graduates. Those aged 15-29 who left school before completing upper secondary education are twice as likely to have low numeracy scores than those with an upper secondary education. On average across OECD countries, the unemployment rate among 15-29 year-olds not in education is 13 percentage points lower among those with an upper secondary education than for those without. Having a tertiary qualification reduces unemployment rates by a further five percentage points.
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  • 174
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Les indicateurs de l'éducation à la loupe no.30
    Parallel Title: Parallele Sprachausgabe Education and employment: What are the gender differences?
    Keywords: Education
    Abstract: Éducation et emploi : quelles différences entre les sexes ? Chez les 25-34 ans, les femmes sont plus nombreuses que les hommes à avoir un diplôme de l’enseignement tertiaire dans 33 des 36 pays disposant de données comparables. Des inégalités persistent entre les sexes dans certains domaines : les hommes sont ainsi plus nombreux à étudier les sciences, l’informatique et l’ingénierie, tandis que les femmes dominent les domaines de l’éducation, de la santé et de la protection sociale. Malgré un niveau de formation plus élevé, les jeunes femmes affichent toujours un taux d’emploi inférieur à celui des jeunes hommes, même si l’écart entre les sexes est bien plus faible chez les diplômés de l’enseignement tertiaire que chez les individus dont le niveau de formation est inférieur. Les revenus des femmes diplômées de l’enseignement tertiaire représentent environ trois quarts de ceux des hommes, à niveau égal de formation. Ce constat peut s’expliquer en partie par la sous-représentation des femmes aux plus hauts niveaux de l’enseignement tertiaire et dans certains domaines d’études donnant accès à des emplois très rémunérateurs.
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  • 175
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.50
    Parallel Title: Parallele Sprachausgabe Relations enseignants-élèves : quelle incidence sur le bien-être des élèves à l'école ?
    Keywords: Education
    Abstract: Children spend about a third of their waking hours in school during most weeks in the year. Thus, schools have a significant impact on children’s quality of life – including their relationships with peers and adults, and their dispositions towards learning and life more generally. Longitudinal studies suggest that students’ results on the PISA test are correlated with how well students will do later on in life; but strong performance in standardised assessments like PISA explains only so much of future results in other endeavours. Success and well-being in life also depend on how well students have been able to develop socially and emotionally.
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  • 176
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.54
    Parallel Title: Parallele Sprachausgabe L'allongement du temps de classe : Un plus pour l'apprentissage ?
    Keywords: Education
    Abstract: Regardless of the type of school attended (public or private, advantaged or disadvantaged), 15-year-old students spent more time in mathematics lessons in 2012 than in 2003. The average amount of time spent in mathematics classes varies by more than a factor of two across countries and economies. The more time spent in mathematics classes, the better students perform, on average; but giving students more work in class is often not enough to improve learning outcomes.
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  • 177
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Les indicateurs de l'éducation à la loupe no.36
    Parallel Title: Parallele Sprachausgabe What are the benefits of ISCED 2011 classification for indicators on education?
    Keywords: Education
    Abstract: La Classification internationale type de l’éducation (CITE) est le cadre de référence utilisé pour classer les programmes éducatifs et les certifications correspondantes par niveaux d’éducation et domaines d’études. Les définitions et les concepts fondamentaux de la CITE ont été établis de manière à être internationalement valides et applicables à l’ensemble des systèmes d’éducation. Deuxième révision majeure de cette classification, la CITE 2011 prend en compte des évolutions importantes dans la structure de l'enseignement tertiaire résultant de la mise en œuvre du processus de Bologne en Europe, le développement des programmes d’éducation de la petite enfance et un intérêt accru pour les statistiques relatives aux résultats de l'éducation, comme le niveau de formation. La CITE 2011 a été utilisée pour la première fois pour la collecte des données des indicateurs publiés dans cette édition 2015 de Regards sur l’éducation. Cette nouvelle classification offre de nouvelles perspectives analytiques, tant au niveau de l’enseignement tertiaire qu’à celui de l’éducation de la petite enfance. La classification CITE des domaines d’études a fait l’objet d’une révision distincte. La Classification des domaines d’études et de formation de la CITE 2013 (CITE-F 2013) sera utilisée pour la première fois dans l’édition 2017 de Regards sur l’éducation.
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  • 178
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Teaching in Focus no.10
    Parallel Title: Parallele Sprachausgabe Intégrer la formation continue au sein des établissements : l'une des clés de la réussite des enseignants
    Keywords: Education
    Abstract: Teachers report participating in more non-school than school embedded professional development (i.e. professional development that is grounded in teachers daily professional practices). Participation in non-school and school embedded professional development varies greatly between countries. Teachers report more positive impacts on their classroom teaching from school than non-school embedded professional development.
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  • 179
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: PISA in Focus no.58
    Parallel Title: Parallele Sprachausgabe Qui veut devenir enseignant ?
    Keywords: Education
    Abstract: Across OECD countries, 5% of students expect to work as teachers: 3% of boys and 6% of girls. The academic profile of students who expect to work as teachers varies, but in many OECD countries,students who expect to work as teachers have poorer mathematics and reading skills than other ambitious students who expect to work as professionals but not as teachers. PISA shows that, on average, a higher percentage of students expects to work as teachers in countries where teachers’ salaries are higher.
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  • 180
    Online Resource
    Online Resource
    Paris : OECD
    ISBN: 9789264245914
    Language: English
    Pages: 1 Online-Ressource (83 Seiten)
    Series Statement: Educational research and innovation
    Parallel Title: Erscheint auch als Schooling redesigned
    Parallel Title: Erscheint auch als Schooling redesigned
    Keywords: Education ; Schule ; Lernen ; Lernumwelt ; Lernpsychologie
    Abstract: What does redesigning schools and schooling through innovation mean in practice? How might it be brought about? These questions have inspired an influential international reflection on “Innovative Learning Environments” (ILE) led by the OECD. This reflection has already resulted in publications on core design principles and frameworks and on learning leadership. Now the focus extends from exceptional examples towards wider initiatives and system transformation. The report draws as core material on analyses of initiatives specially submitted by some 25 countries, regions and networks. It describes common strengths around a series of Cs: Culture change, Clarifying focus, Capacity creation, Collaboration & Co-operation, Communication technologies & platforms, and Change agents. It suggests that growing innovative learning at scale needs approaches rooted in the complexity of 21st century society and “learning eco-systems”. It argues that a flourishing middle level of change around networks and learning communities provides the platform on which broader transformation can be built. This report is not a compendium of “best practices” but a succinct analysis presenting original concepts and approaches, illustrated by concrete cases from around the world. It will be especially useful for those designing, researching or engaging in educational change, whether in schools, policy, communities or wider networks. “The OECD’s ILE work has mobilised and generated profoundly important knowledge about the nature of learning and opened understandings of learning environments within and beyond school. The ILE Framework has already proved to be an invaluable tool for the emerging future of learning leadership and systems development.” Professor Michael Schratz, Dean, School of Education, University of Innsbruck, Austria; President of the International Congress for School Effectiveness and Improvement (ICSEI) “Innovation and creativity are the lifeblood of learning. Schooling Redesigned summarises beautifully one of the OECD's most fascinating projects - an attempt to look at the DNA of innovation in schools. Using a global range of actual examples it describes the conditions that education systems have to create if children and their parents, teachers and communities are to feel confident and optimistic about the future. For teachers, the messages are inspiring. Education systems have to focus on enhancing teachers' capacity and motivation. Standardisation cannot do that. Its messages to the profession and its organisations are profound. Teacher unions are, can and should be at the centre of creating the conditions for innovation.” John Bangs, Special consultant at Education International; Chair of TUAC’s international group on Education, Training and Employment Policy
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  • 181
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241787
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: OECD Digital Government Studies
    Parallel Title: Erscheint auch als Open government data review of Poland
    Keywords: Governance ; Poland
    Abstract: This review analyses progress and challenges of open government data in the Polish national context. It is based on existing OECD methodology and formulates recommendations that aim to help Poland improve open government data efforts and achieve impacts. The recommendations take into account the departing level of the Polish context and focus on priority needs, which in the case of Poland is the establishment of an “infrastructure” to support coherent and sustainable efforts across the administration: creation of an ecosystem of related and co-operating actors, establishment of a supportive governance framework, development of the needed skills and culture among civil servants.
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  • 182
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246997
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Costa Rica
    Keywords: Good Governance ; Costa Rica ; Governance ; Economics ; Costa Rica ; Good Governance ; Costa Rica
    Abstract: The review analyses key areas of public governance in Costa Rica and identifies opportunities to improve the performance of the state in order to ensure more effective and efficient service delivery for all citizens. It examines co-ordination at the centre of government, public policy monitoring and evaluation and the use of the budget framework for strategic planning. It also looks at human resource management, integrity policies and public procurement, and multi-level governance. The review provides recommendations to assist the government in strengthening the capacity of the public sector to support social and economic development.
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  • 183
    ISBN: 9789264248403
    Language: Portuguese
    Pages: Online-Ressource (102 p.) , ill.
    Parallel Title: Parallelausg. Evaluating Peacebuilding Activities in Settings of Conflict and Fragility; Improving Learning for Results
    Parallel Title: Parallelausg. Évaluer les activités de construction de la paix dans les situations de conflit et de fragilité ; Mieux comprendre pour de meilleurs résultats
    Keywords: Development
    Abstract: Reconhecendo a necessidade de melhores abordagens, adaptadas à aprendizagem e à prestação de contas em situações de conflito, o Comité de Ajuda ao Desenvolvimento (CAD) lançou uma iniciativa para desenvolver orientações para avaliar as atividades de prevenção de conflitos e de construção da paz. O objetivo deste processo tem sido o de ajudar a melhorar as práticas de avaliação e, assim, de apoiar a comunidade mais alargada de peritos e de organizações de implementação a melhorar a qualidade das intervenções de prevenção de conflitos e de construção da paz. Procura igualmente orientar os decisores políticos, técnicos na sede e no terreno, e os parceiros do país no sentido de alcançar uma melhor compreensão do papel e da utilidade das avaliações. As linhas de orientação apresentadas neste livro fornecem o enquadramento sobre questões políticas fundamentais que afetam o envolvimento dos doadores em contextos de conflito e de fragilidade e apresenta alguns dos desafios para a avaliação específicos nestes contextos. Em seguida, proporciona orientações detalhadas sobre os passos fundamentais no planeamento, implementação e aprendizagem a partir da avaliação, bem como alguns princípios básicos sobre a conceção e gestão de programas.
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  • 184
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225442 , 9789264228535
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Parallel Title: Parallelausg. Perspectives des politiques de l'éducation 2015 ; Les réformes en marche
    Parallel Title: Erscheint auch als Making reforms happen
    RVK:
    Keywords: Bildungsreform ; Bildungspolitik ; Vergleich ; OECD-Staaten ; Bildungspolitik ; Bildungsreform ; Internationaler Vergleich ; Geschichte 2008-2014
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  • 185
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240094 , 9789264246706
    Language: English
    Pages: Online-Ressource (210 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Environment ; Brazil
    Abstract: This report is the first OECD review of Brazil’s environmental performance. It evaluates progress towards sustainable development and a green economy, with a focus on conservation and sustainable use of biodiversity and protected areas.The OECD Environmental Performance Review Programme provides independent assessments of country progress in achieving domestic and international environmental policy commitments. The reviews are conducted to improve environmental performance, promote peer learning and enhance accountability. They are supported by a broad range of economic and environmental data, and provide policy-relevant recommendations.Each review cycle covers all OECD countries and selected partner economies. The most recent reviews include: Spain (2015), Poland (2015), Sweden (2014).
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  • 186
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238718 , 9789264234024
    Language: English
    Pages: Online-Ressource (344 p.) , ill.
    Parallel Title: Parallelausg. Les indicateurs de l'intégration des immigrés 2015 ; Trouver ses marques
    Parallel Title: Parallelausg. Integration von Zuwanderern; Indikatoren 2015
    Parallel Title: Druckausg. Indicators of immigrant integration 2015
    Parallel Title: Erscheint auch als Indicators of immigrant integration 2015
    DDC: 330
    Keywords: Migranten ; Soziale Integration ; Sozialer Indikator ; EU-Staaten ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Mitgliedsstaaten ; Einwanderer ; Integration
    Abstract: This joint publication by the OECD and the European Commission presents the first broad international comparison across all EU and OECD countries of the outcomes for immigrants and their children, through 27 indicators organised around five areas: Employment, education and skills, social inclusion, civic engagement and social cohesion (Chapters 5 to 12). Three chapters present detailed contextual information (demographic and immigrant-specific) for immigrants and immigrant households (Chapters 2 to 4). Two special chapters are dedicated to specific groups. The first group is that of young people with an immigrant background, whose outcomes are often seen as the benchmark for the success or failure of integration. The second group are third-country nationals in the European Union, who are the target of EU integration policy.
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  • 187
    Online Resource
    Online Resource
    Beijing : State Administration of Taxation, China
    ISBN: 9789264238107
    Language: Chinese
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Keywords: Taxation
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  • 188
    ISBN: 9789264237742
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Lesotho 2015
    DDC: 343.04
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    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 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 189
    ISBN: 9789264239944
    Language: English
    Pages: Online-Ressource (60 p.) , ill.
    Parallel Title: Erscheint auch als State-owned enterprise governance
    Keywords: Öffentliches Unternehmen ; Unternehmensgründung ; OECD-Staaten ; Governance
    Abstract: This report reviews the rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing from responses from 24 countries to a questionnaire based on the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “Guidelines”), the report aims to provide guidance to authorities seeking to reform or review their ownership policies. It does so, first, by providing provides an inventory of national practices regarding the application of the Guidelines recommendation that governments should develop and issue an ownership policy that defines the overall objectives of state ownership, the state’s role in the corporate governance of state-owned enterprises (SOEs), and how it will implement its ownership policy. Second, the report illustrates how the state enterprise ownership policy is applied in situations where new SOEs are created, or when the state decides to terminate its enterprise ownership. The report was reviewed by the OECD Working Party on State Ownership and Privatisation Practices, which oversees implementation of the Guidelines, and is current as of October 2014.
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  • 190
    Online Resource
    Online Resource
    Beijing : State Administration of Taxation, China
    ISBN: 9789264237872
    Language: Chinese
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Parallel Title: Parallelausg. Ausarbeitung eines multilateralen Instruments zur Modifikation bilateraler Doppelbesteuerungsabkommen
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties; (Korean version)
    Keywords: Taxation
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  • 191
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237056
    Language: English
    Pages: Online-Ressource (138 p.) , ill.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in Brazil
    DDC: 338.10981
    Keywords: Landwirtschaft ; Produktivität ; Nachhaltigkeit ; Innovation ; Ernährungsindustrie ; Agrarpolitik ; Brasilien ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Trade ; Industry and Services ; Brazil
    Abstract: Agriculture and the agro-processing sector in Brazil have shown impressive growth over the past two decades. This has largely been driven by productivity improvements and structural adjustment resulting from broad economic reforms, as well as new technologies developed by agricultural science. Government policy and industry initiatives are increasingly focused on the sustainability of agricultural development.
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  • 192
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236905
    Language: French
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. G20/OECD Principles of Corporate Governance
    Keywords: Governance ; Industry and Services
    Abstract: Les Principes de gouvernance d’entreprise du G20 et de l’OCDE aident les responsables de l’action publique à évaluer et améliorer le cadre juridique, réglementaire et institutionnel organisant la gouvernance d’entreprise. Ils contiennent des orientations à l’intention des autorités de place, des investisseurs, des sociétés et autres acteurs apportant une contribution au processus d’élaboration d’un système de gouvernance d’entreprise de qualité. Publiés pour la première fois en 1999, les Principes sont devenus la référence au niveau international dans le domaine de la gouvernance d’entreprise. Ils ont été adoptés comme l’une des normes fondamentales pour la solidité des systèmes financiers du Conseil de stabilité financière, et approuvés par le G20. L’édition 2015 prend en compte les évolutions survenues tant dans le secteur financier que dans celui des entreprises qui peuvent avoir une influence sur l’efficacité et la pertinence des politiques et pratiques suivies dans le domaine de la gouvernance d’entreprise.
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  • 193
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232969
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Israel
    DDC: 331.12909569409049
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Israel ; Employment ; Urban, Rural and Regional Development ; Israel ; Israel ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Arbeitnehmer ; Qualifikation
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Israel. It builds on sub-national data analysis and consultations with local stakeholders in Haifa and Yizreel. It provides a comparative framework to understand the role of the local level in contributing to more and better quality jobs. The report can help national and local policy makers in Israel build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. Co-ordinated policies can help workers find suitable jobs, while also stimulating entrepreneurship and productivity, which increases the quality of life and prosperity within a community as well as throughout the country.
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  • 194
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246607 , 9789264238770
    Language: English
    Pages: Online-Ressource (224 p.)
    Keywords: Governance
    Abstract: Regulations are the rules that govern the everyday life of businesses and citizens. They are an essential instrument in the hands of government to promote economic growth, social welfare and environmental protection. However, regulations can also be costly and ineffective in achieving their objectives. The Regulatory Policy Outlook is the first evidence-based analysis of the progress made by countries to improve the way they regulate. Based on a unique survey filled by all OECD countries and the European Commission, the Outlook assesses progress in establishing the conditions for good regulation. It provides unique insights into the organisation and institutional settings in countries to design, enforce and revise regulations. It uncovers the areas of the regulatory cycle that receive too limited attention from policy makers, and identifies actors who have an important part to play to improve the way regulations are developed, implemented and evaluated. It reviews the use of three critical tools of regulatory policy (Regulatory Impact Assessment, stakeholder engagement and ex post evaluation) and proposes options to use them in a more strategic manner to inform the development and delivery of regulations.
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  • 195
    ISBN: 9789264241688
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.
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  • 196
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243279
    Language: English
    Pages: Online-Ressource (196 p.)
    Series Statement: OECD Development Pathways
    Parallel Title: Erscheint auch als Multi-dimensional review of Peru ; Vol. 1: Initial assessment
    Keywords: Development ; Peru ; Peru
    Abstract: Peru has experienced significant improvements in growth, well-being and poverty reduction since the introduction of macroeconomic reforms, economic openness and more effective social programmes in the 1990s. However, the country still faces structural challenges to escape the middle-income trap and consolidate its emerging middle class. This report reviews the main bottlenecks to boost inclusive development and well-being in Peru. These include education and skills, the labour market, innovation, transport infrastructure and logistics, governance and trust in institutions. These dimensions have considerable implications for levels of productivity, inequalities and labour informality in Peru.
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  • 197
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241442
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Mandatory disclosure rules
    Keywords: Auskunftspflicht ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: The lack of timely, comprehensive and relevant information on aggressive tax planning strategies is one of the main challenges faced by tax authorities worldwide. Mandatory disclosure regimes can enable countries to quickly respond to tax risks by providing early access to such information. This report includes an overview of mandatory disclosure regimes, based on the experiences of countries that have such regimes, and sets out recommendations for a modular framework for use by countries wishing to implement or amend mandatory disclosure rules in order to obtain early information on aggressive or abusive tax planning schemes and their users. The recommendations provide the necessary flexibility to balance a country’s need for better, more timely information with the compliance burdens for taxpayers. This report also sets out specific recommendations for rules targeting international tax schemes, as well as for the development and implementation of more effective information exchange and co-operation between tax administrations.
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  • 198
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233836
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Australien ; Social Issues/Migration/Health ; Australia ; Australien ; Medizinische Versorgung
    Abstract: Australia’s health system functions remarkably well, despite operating under a complex set of institutions that make coordinating patient care difficult. Complications arising from a split in federal and state government funding and responsibilities are central to these challenges. This fragmented health care system can disrupt the continuity of patient care, lead to a duplication of services and leave gaps in care provision. Supervision of these health services by different levels of government can manifest in avoidable impediments such as the poor transfer of health information, and pose difficulties for patients navigating the health system. Adding to the Australian system’s complexity is a mix of services delivered through both the public and private sectors. To ease health system fragmentation and promote more integrated services, Australia should adopt a national approach to quality and performance through an enhanced federal government role in steering policy, funding and priority setting. The states, in turn, should take on a strengthened role as health service providers, with responsibility for primary care devolved to the states to better align it with hospital services and community care. A more strategic role for the centre should also leave room for the strategic development of health services at the regional level, encouraging innovation that is responsive to local population need, particularly in rural and remote areas.
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  • 199
    ISBN: 9789264237339
    Language: English
    Pages: Online-Ressource (130 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: Lithuania 2015
    DDC: 343.04
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Litauen ; Taxation ; Lithuania
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Lithuania. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 200
    Online Resource
    Online Resource
    Seoul : OECD/Korea Policy Centre
    ISBN: 9791186043004
    Language: Korean
    Pages: Online-Ressource (195 p.) , ill.
    Parallel Title: Parallelausg. Government at a Glance 2013
    Parallel Title: Parallelausg. Panorama des administrations publiques 2013
    Parallel Title: Parallelausg. Regierung und Verwaltung auf einen Blick 2013
    Parallel Title: Parallelausg. Panorama de las Administraciones Públicas 2013
    Keywords: Governance
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