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  • 2015-2019  (919)
  • 2015  (919)
  • OECD  (919)
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Year
  • 1
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Online-Ausg. International migration outlook ...
    Parallel Title: Dt. Ausg. Internationaler Migrationsausblick
    Parallel Title: Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Zeitschrift ; Bericht ; Internationale Migration ; Trend ; Internationale Migration ; Internationale Migration ; Trend
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  • 2
    Language: English , French
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Ageing and employment policies
    Former Title: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Keywords: OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
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  • 3
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 4
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 5
    Journal/Serial
    Journal/Serial
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Language: English
    Dates of Publication: Ed. 30.2006 -
    Parallel Title: Erscheint auch als International migration outlook ...
    Parallel Title: Erscheint auch als Internationaler Migrationsausblick
    Parallel Title: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Former Title: Vorg. Trends in international migration
    Former Title: annual report ...
    Former Title: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Keywords: Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
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  • 6
    Online Resource
    Online Resource
    Paris : OECD
    Show associated volumes/articles
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Franz. Ausg. u.d.T. Études de l'OCDE sur l'administration électronique
    Parallel Title: Druckausg. u.d.T. OECD e-government studies
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  • 7
    Language: English , French , Spanish
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. International standardisation of fruit and vegetables
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  • 8
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Series Statement: Emerging economies transition
    Parallel Title: Franz. Ausg. u.d.T. Examen des politiques d'investissement
    Parallel Title: Druckausg. u.d.T. OECD investment policy reviews
    Keywords: Auslandsinvestition
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  • 9
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Enterprise policy performance assessment
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  • 10
    Language: English , French
    Edition: [Elektronische Ressource]
    Series Statement: OECD statistics
    Keywords: Diskette
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  • 11
    Online Resource
    Online Resource
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    ISSN: 1815-199X
    Language: English
    Pages: Online-Ressource
    Dates of Publication: 1.2003 -
    Keywords: Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Note: Gesehen am 20.04.2022
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  • 12
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Series Statement: OECD publishing
    Parallel Title: Engl. Ausg. OECD OECD factbook
    Parallel Title: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
    RVK:
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 13
    Journal/Serial
    Journal/Serial
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    ISSN: 1995-3879 , 1814-7364 , 1814-7364
    Language: English
    Dates of Publication: 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    Series Statement: OECD publishing
    Parallel Title: Parallele Sprachausgabe OECD Die OECD in Zahlen und Fakten
    Parallel Title: Erscheint auch als OECD OECD factbook
    Parallel Title: Erscheint auch als OECD OECD factbook
    DDC: 300
    RVK:
    RVK:
    Keywords: OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Umweltstatistik ; Sozialstatistik ; OECD-Staaten ; Statistik ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
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  • 14
    Language: English
    Pages: 1 Online-Ressource (1 pages)
    Series Statement: World Bank E-Library Archive
    Series Statement: Other papers
    Abstract: This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries' (LICs). The first tool (an application of cost-benefit analysis) provides an overarching framework for assessment. Evaluations of the various costs and benefits of tax incentives are vital for informed decision making, but are rarely undertaken, partly because it can be a difficult exercise that is demanding in terms of data needs. The next three tools (tax expenditure assessment, corporate micro simulation models, and effective tax rate models) can be used as part of a comprehensive cost-benefit analysis, to shed light on particular aspects. Effective tax rate models shed light on the implications of tax parameters - including targeted tax incentives - on investment returns and help understand the implications of reform for expected investment outcomes. The document presents two tools for assessing the transparency and governance of tax incentives in LICs. These discuss principles in transparency and governance of tax incentives, and allow for benchmarking existing LIC practices against better alternatives
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  • 15
    Online Resource
    Online Resource
    [s.l.] : OECD Paris
    ISBN: 9264231692
    Language: English
    Pages: Online Ressource (2508 KB, 148 S.)
    Edition: 1. Aufl.
    Edition: Online-Ausg.
    Parallel Title: Print version Talent Abroad : A Review of German Emigrants
    DDC: 304.843
    Keywords: Electronic books
    Abstract: More than three million individuals who were born in Germany lived in another OECD country in 2010/11. To assess the potential that this group represents for the German labour market, this review establishes the distribution of German emigrants over OECD countries, as well as their age, sex, and educational attainment. Shifts in the German diaspora towards European destination countries and higher educational attainment are documented. The largest German diaspora still resides in the United States, but the diaspora in Switzerland and Spain has grown particularly quickly. International students from Germany have even come to represent the largest group of international students from any OECD country. While German emigrants experience less favourable labour market outcomes than their peers in Germany, the emigrants work disproportionately often in high-skill occupations. Survey evidence suggests that many Germans in Germany consider emigration and that many German emigrants are open to return. Those who have returned in recent years, however, appear to have a lower educational attainment than those leaving.
    Description / Table of Contents: ""Foreword""; ""Acknowledgements""; ""Table of contents""; ""Acronyms and abbreviations""; ""Executive summary""; ""Germany is one of the world's main origins of emigrants""; ""German emigrants are found especially in selected European countries and the United States""; ""Emigration flows from Germany fell after 2008 and recently emigrants are heading, above all, to Switzerland and Austria""; ""The number of highly educated among German emigrants has grown quickly""; ""There are more German emigrant women than men and they are becoming more highly educated over time""
    Description / Table of Contents: ""German emigrants, when in employment, are often found in high-skill occupations""""Many Germans consider emigration, but only some leave""; ""Highly employable German emigrants are underrepresented among those who return""; ""More and more German students go abroad, but return of researchers is limited""; ""Numbers and locations of German emigrants""; ""A large pool of emigrants""; ""Where have they gone?""; ""Trends and developments""; ""References""; ""Potential of German emigrants for the labour market""; ""Educational attainment""; ""Labour market participation""
    Description / Table of Contents: ""Occupations of German emigrants""""Career prospects""; ""Notes""; ""References""; ""Emigration from and return to Germany: Patterns and motivations""; ""The motivation to emigrate: Survey evidence""; ""Previous findings on the reasons to emigrate""; ""Emigrants' satisfaction abroad and willingness to return""; ""An analysis of return flows to Germany""; ""Previous findings on return to Germany""; ""Notes""; ""References""; ""German emigrants engaged in study and research abroad""; ""International students from Germany""; ""Internationally mobile researchers from Germany""
    Description / Table of Contents: ""Researchers' emigration and return flows""""References""; ""Annex A. Additional tables and figures""
    Note: Description based upon print version of record
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  • 16
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Statistics on Measuring Globalisation
    Parallel Title: Parallele Sprachausgabe Activités des multinationales dans le secteur manufacturier : Activité à l'étranger par pays d'implantation (Édition 2015)
    Keywords: Finance and Investment ; Industry and Services
    Abstract: This dataset comprises statistics on the outward activity of multinationals in manufacturing by country of location where total manufacturing contains figures on the activity of affiliates located abroad by host country in the total manufacturing sector or in the total business sector. It uses ISIC Rev. 3 (International Standard Industrial Classification) . Data are presented from 1985 onwards
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing.
    Language: English
    Pages: 1 Online-Ressource
    Series Statement: OECD Institutional Investors Statistics
    Keywords: Finance and Investment
    Abstract: This dataset contains indicators on the financial assets of investment funds, insurance corporations and pension funds. For each of these three types of institutional investor, the indicators measure the total financial assets as percentage of GDP, as well as the various financial assets as percentage of the total financial assets.
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  • 18
    ISBN: 9789264248373
    Language: English
    Pages: 1 Online-Ressource (239 Seiten)
    Series Statement: PISA
    Parallel Title: Erscheint auch als Cresswell, John A review of international large-scale assessments in education
    Keywords: Bildungsniveau ; Sozialer Indikator ; Bildungsstatistik ; Bildungspolitik ; Vergleich ; OECD-Staaten ; Education ; Bildungsniveau ; Bildungsstatistik ; Evaluation ; Vergleich
    Abstract: The OECD has initiated PISA for Development (PISA-D) in response to the rising need of developing countries to collect data about their education systems and the capacity of their student bodies. This report aims to compare and contrast approaches regarding the instruments that are used to collect data on (a) component skills and cognitive instruments, (b) contextual frameworks, and (c) the implementation of the different international assessments, as well as approaches to include children who are not at school, and the ways in which data are used. It then seeks to identify assessment practices in these three areas that will be useful for developing countries. This report reviews the major international and regional large-scale educational assessments: large-scale international surveys, school-based surveys and household-based surveys. For each of the issues discussed, there is a description of the prevailing international situation, followed by a consideration of the issue for developing countries and then a description of the relevance of the issue to PISA for Development.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242074
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Santé mentale et emploi
    Parallel Title: Parallelausg. Fit Mind, Fit Job; From Evidence to Practice in Mental Health and Work
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: La mauvaise santé mentale fait payer un lourd tribut aux personnes concernées, aux entreprises et à l’économie de manière générale. Les problèmes de santé mentale sont à l’origine d’une perte très importante de l’offre potentielle de main-d’œuvre, de taux élevés de chômage et engendrent des absences maladie et une baisse de productivité au travail. Ce rapport de synthèse, qui fait suite à un rapport introductif (« Mal-être au travail ? Mythes et réalités sur la santé mentale et l'emploi ») et à neuf études par pays, propose un résumé des résultats recueillis dans les pays qui ont participé à l’étude et avance des arguments en faveur d’une intervention plus forte des pouvoirs publics.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243699
    Language: French
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. OECD Style Guide; Third Edition
    Keywords: Economics
    Abstract: Le but de cette troisième édition du Guide de style de l’OCDE est d'aider à préparer et organiser les publications afin que les lecteurs puissent plus facilement explorer, comprendre et consulter les analyses, statistiques et données de l’OCDE. Elle le fait en vous offrant 1) des lignes directrices fondamentales garantissant que la présentation de nos travaux répond aux besoins de notre public, surtout sur internet, 2) des astuces pour bien écrire et 3) des normes et des conventions à suivre dans la préparation de l’ensemble des documents de l’OCDE pour favoriser la clarté et la cohérence. Nous sommes en train de mettre à jour le Guide de style de l’OCDE : Troisième édition afin d'assurer sa parfaite cohérence avec le nouvel environnement auteur de l’OCDE (O.N.E Author). N’hésitez pas à nous contacter (styleguideoecd.org) si vous avez des questions lorsque vous rédigez ou révisez vos travaux.
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  • 21
    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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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234314 , 9789264229679
    Language: English
    Pages: Online-Ressource (102 p.) , ill.
    Parallel Title: Parallelausg. L'adaptation nationale au changement climatique ; Nouvelles pratiques de suivi et d'évaluation
    Parallel Title: Erscheint auch als National climate change adaptation
    Keywords: Klimaschutz ; Welt ; Environment ; Klimaänderung ; Klimaschutz
    Abstract: Developing countries are increasingly moving towards more strategic national policies and plans, the effectiveness of which will depend upon proper assessment of a given country’s vulnerability to climate change. This report draws upon emerging monitoring and evaluation practices across developed and developing countries to identify four tools that countries can draw upon in their own assessment frameworks: 1) climate change risk and vulnerability assessments, 2) indicators to monitor progress on adaptation priorities, 3) project and programme evaluations to identify effective adaptation approaches, and 4) national audits and climate expenditure reviews. The appropriate mix of tools to monitor and evaluate national climate-change adaptation will to a large extent be determined by data availability, monitoring and evaluation capacity, and the ability to bring together the producers and the users of relevant climate information. The report also examines how development co-operation providers can support partner countries in their efforts to monitor and evaluate adaptation.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239753 , 9789264228641
    Language: English
    Pages: Online-Ressource (72 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Sweden
    DDC: 331.1109485
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Schweden ; Employment ; Urban, Rural and Regional Development ; Sweden ; Bericht ; Schweden ; Beschäftigung ; Arbeitsmarktpolitik
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Sweden. It builds on sub-national data analysis and consultations with local stakeholders in Galve and Stockholm. 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 Sweden build more 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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  • 24
    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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  • 25
    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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  • 26
    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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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238794 , 9789264233010
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Cardiovascular disease and diabetes
    Keywords: Herzkrankheit ; Diabetes ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Diabetes mellitus ; Kardiovaskuläre Krankheit
    Abstract: This report examines how countries perform in their ability to prevent, manage and treat cardiovascular disease (CVD) and diabetes. The last 50 years have witnessed remarkable improvements in CVD outcomes. Since 1960, overall CVD mortality rates have fallen by over 60%, but these improvements are not evenly spread across OECD countries, and the rising prevalence of diabetes and obesity are threatening to offset gains. This report examines how OECD countries deliver the programmes and services related to CVD and diabetes. It considers how countries have used available health care resources to reduce the overall burden of CVD and diabetes, and it focuses on the variation in OECD health systems’ ability to convert health care inputs (such as expenditure) into health gains.
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  • 28
    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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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232143
    Language: English
    Pages: Online-Ressource (114 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. La croissance verte dans les pêches et l'aquaculture
    Parallel Title: Erscheint auch als Green growth in fisheries and aquaculture
    DDC: 639.8
    Keywords: Nachhaltige Entwicklung ; Fischerei ; Fischschutz ; Aquakultur ; Branchenentwicklung ; OECD-Staaten ; Agriculture and Food ; Environment
    Abstract: This report summarises the current situation in fisheries and aquaculture, observing that in many parts of the world these sectors are at risk and do not reach their full potential. However, the prospects for sustained growth are good if reforms along the lines suggested by the OECD Green Growth Strategy are undertaken. The report emphasises the need for a strong, science-based approach to stock management for resource sustainability, combined with a transparent and reactive policy development cycle to ensure that fisheries deliver maximum possible benefits. The report shows that improved regulation to deal with environmental externalities and space competition is key to unlocking future growth potential of aquaculture.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235663
    Language: French
    Pages: Online-Ressource (104 p.) , ill.
    Series Statement: tudes de l'OCDE sur la croissance verte
    Series Statement: Études de l'OCDE sur la croissance verte
    Parallel Title: Parallelausg. Towards Green Growth?; Tracking Progress
    DDC: 333.7
    Keywords: Environment
    Abstract: La Stratégie de la croissance verte de 2011 a fourni les orientations initiales aux gouvernements sur la manière d’engendrer la croissance économique et le développement, tout en empêchant des dommages environnementaux coûteux et une utilisation inefficace des ressources. Quels progrès ces pays ont-ils réalisés afin d’harmoniser leurs priorités économiques et environnementales depuis 2011 ? Ce rapport examine ces progrès et souligne les améliorations possibles permettant d’élever les ambitions et d’accroître l’efficacité des politiques pour une croissance verte. Il tire également les leçons de l’intégration de la croissance verte dans le programme de travail de l’OCDE, notamment la manière dont les gouvernements peuvent améliorer leur cadre institutionnel et leur gouvernance afin de saisir les opportunités économiques d’une transition vers une économie verte. Le rapport propose aussi des moyens d’enrichir la Stratégie pour une croissance verte, en s’appuyant sur les travaux entrepris depuis son lancement en 2011.
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  • 31
    ISBN: 9789264229334
    Language: English
    Pages: Online-Ressource (264 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als OECD OECD public governance reviews
    DDC: 350
    Keywords: Governance-Ansatz ; Internationale Zusammenarbeit ; Digitale Güter ; Estland ; Finnland ; Governance ; Estonia ; Finland
    Abstract: This publication examines public governance arrangements in Finland and Estonia in two key areas: whole-of-government strategy steering and digital governance. This integrated review reflects the fact that the two countries face common challenges in setting and co-ordinating the implementation of whole-of-government strategies.
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  • 32
    ISBN: 9789264247642
    Language: English
    Pages: Online-Ressource (78 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2015 ; promesses et résultats
    Keywords: Development
    Abstract: In order to maintain the strong progress achieved since 2000 and meet Africa's longer-term challenges, it is important for both African governments and their international partners to meet their development commitments and to monitor and evaluate their results. This is the purpose of this eighth Mutual Review of Development Effectiveness in Africa, a unique exercise in mutual accountability jointly undertaken by the United Nations Economic Commission for Africa and the Organisation for Economic Co-operation and Development, under a mandate from the New Partnership for Africa's Development (NEPAD) Heads of State and Government. As we move on to the 2030 Agenda and the newly adopted Sustainable Development Goals, this 2015 edition covers four broad policy areas: sustainable economic growth, investing in people’s well being, good governance and financing for sustainable development. It provides an in-depth review of the implementation of commitments in 19 individual topics and considers future policy priorities. It aims to provide a practical tool for political leaders and policy makers, looking at Africa as a whole, while recognising the remarkable degree of diversity across the continent.
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  • 33
    ISBN: 9789264245082
    Language: English
    Pages: Online-Ressource (80 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: Liechtenstein 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Liechtenstein. 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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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241152
    Language: English
    Pages: Online-Ressource (54 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Concevoir des règles efficaces concernant les sociétés étrangères contrôlées, Action 3 - Rapport final 2015
    Parallel Title: Erscheint auch als Designing effective controlled foreign company rules
    Keywords: Taxation
    Abstract: This report sets out recommendations in the form of building blocks for effective CFC rules. The recommendations are designed to ensure that jurisdictions that choose to implement them, have rules that effectively prevent taxpayers from shifting income into foreign subsidiaries. The report sets out the following six building blocks for the design of effective CFC rules: (1) definition of a CFC, (2) CFC exemptions and threshold requirements, (3) definition of income, (4) computation of income, (5) attribution of income, and (6) prevention and elimination of double taxation. Because each country prioritises policy objectives differently, the recommendations provide flexibility to implement CFC rules that combat BEPS in a manner consistent with the policy objectives of the overall tax system and the international legal obligations of the country concerned.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246133
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. DAC-Prüfbericht über die Entwicklungszusammenarbeit; Deutschland 2015
    Parallel Title: Erscheint auch als OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Deutschland ; Development ; Germany ; Deutschland ; OECD ; Entwicklungshilfe
    Abstract: The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244566
    Language: English
    Pages: Online-Ressource (198 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Health data governance
    Keywords: Governance ; Social Issues/Migration/Health ; Science and Technology ; OECD ; Medizinische Informatik
    Abstract: All countries are investing in health data. There are however significant cross-country differences in data availability and use. Some countries stand out for their innovative practices enabling privacy-protective data use while others are falling behind with insufficient data and restrictions that limit access to and use of data, even by government itself. Countries that develop a data governance framework that enables privacy-protective data use will not only have the information needed to promote quality, efficiency and performance in their health systems, they will become a more attractive centre for medical research. After examining the current situation in OECD countries, a multi-disciplinary advisory panel of experts identified eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data and to, at the same time, minimise risks to the privacy of patients and to the security of health data. These mechanisms include coordinated development of high-value, privacy-protective health information systems, legislation that permits privacy-protective data use, open and transparent public communication, accreditation or certification of health data processors, transparent and fair project approval processes, data de-identification and data security practices that meet legal requirements and public expectations without compromising data utility and a process to continually assess and renew the data governance framework as new data and new risks emerge.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238817
    Language: English
    Pages: Online-Ressource (60 p.)
    Series Statement: IEA Technology Roadmaps
    Keywords: Energy
    Abstract: Current trends in energy supply and use are unsustainable – economically, environmentally and socially. Without decisive action, energy-related greenhouse-gas (GHG) emissions would lead to considerable climate degradation with an average 6°C global warming. We can and must change the path we are now on; sustainable and low-carbon energy technologies will play a crucial role in the energy revolution required to make this change happen. Energy Efficiency, many types of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve a global energy-related CO2 target in 2050 of 50% below current levels and limit global temperature rise by 2050 to 2°C above pre-industrial levels.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233485 , 9789264227699
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Parallelausg. États de fragilité 2015 ; Réaliser les ambitions de l'après-2015
    Parallel Title: Parallelausg. Aspekte der Fragilität 2015; Lassen sich die Ambitionen der Post-2015-Agenda erfüllen?
    Parallel Title: Erscheint auch als Meeting post-2015 ambitions
    Keywords: Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD-Staaten ; Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244856
    Language: German
    Pages: Online-Ressource (150 p.) , ill.
    Parallel Title: Parallelausg. OECD Review of Agricultural Policies; Switzerland 2015
    Parallel Title: Parallelausg. Examen des politiques agricoles de l'OCDE ; Suisse 2015
    Keywords: Agriculture and Food ; Switzerland
    Abstract: Dieser Bericht untersucht die Agrarpolitik und damit verbundenen Unterstützungsmassnahmen für die Landwirtschaft in der Schweiz. Er empfiehlt, dass Handelsbeschränkungen, Exportsubventionen und Direktzahlungen an Landwirte reduziert werden und mehr Anreiz für die Produktion von qualitativ hochwertigen Produkten zu wettbewerbsfähigen Preisen gegeben wird. Er empfiehlt ausserdem die Umsetzung von regional differenzierten Politiken und dass Umweltfragen und Tierschutz durch gezielte Zahlungen und verbesserte Regelung angegangen werden.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240353 , 9789264233386
    Language: English
    Pages: Online-Ressource (262 p.)
    Parallel Title: Erscheint auch als Fiscal sustainability of health systems
    RVK:
    Keywords: Gesundheitskosten ; Gesundheitsfinanzierung ; Öffentliche Finanzen ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Finanzierung ; Nachhaltigkeit ; Frankreich ; Großbritannien ; Niederlande
    Abstract: The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to important progress in population health: for example, life expectancy at birth has increased, rising on average by ten years since 1970. The challenge now is to sustain and enhance these achievements in a context of tight fiscal constraints in many countries combined with upward pressure on health spending from factors such as new technological advances and demographic changes. Finding policies that can make health spending more sustainable without compromising important achievements in access and quality requires effective co-operation between health and finance ministries. Sound governance and co-ordination mechanisms are therefore essential to ensure effective policy choices. Prepared by both public finance and health experts, this report provides a unique detailed overview of institutional frameworks for financing health care in OECD countries. One of the main features of this book is a comprehensive mapping of budgeting practices and governance structure in health across OECD countries.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239906
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens de l'OCDE sur la coopération pour le développement ; Belgique 2015
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Belgien ; Development ; Belgium ; Belgien ; 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. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.
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  • 42
    ISBN: 9789264244955
    Language: French
    Pages: Online-Ressource (80 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Senegal 2015; Phase 1; Legal and Regulatory Framework
    Keywords: Taxation ; Senegal
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 43
    ISBN: 9789264243583
    Language: French
    Pages: Online-Ressource (68 p.)
    Parallel Title: Parallelausg. OECD Companion to the Inventory of Support Measures for Fossil Fuels 2015
    Keywords: Energy ; Environment ; Taxation ; Trade
    Abstract: Cette publication porte sur l’ensemble des politiques qui soutiennent directement la production ou la consommation de combustibles fossiles dans les pays de l’OCDE et une sélection d’économies partenaires. Elle fournit un complément utile à la base de données en ligne de l’OCDE, qui identifie et estime les transferts budgétaires directs et les dépenses fiscales bénéficiant aux combustibles fossiles, et à partir de laquelle sont tirés des résultats et des indicateurs synthétiques sur le soutien aux combustibles fossiles, ainsi que des recommandations politiques. Ce rapport met l’accent sur les problèmes engendrés par les subventions aux combustibles fossiles dans le contexte plus large des efforts politiques entrepris pour réduire les émissions de gaz à effet de serre, passant également en revue les différentes initiatives de réforme prises au niveau international (G-20, APEC, etc.). Il présente en outre la couverture, la méthode et les sources utilisées pour construire la base de données en ligne et examine les limites et restrictions qui s’appliquent dans l’interprétation des données.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237100
    Language: German
    Pages: Online-Ressource (232 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    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. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Keywords: Taxation
    Abstract: Die Expansion der digitalen Wirtschaft stellt das internationale Steuerrecht vor eine Reihe von Herausforderungen, die in diesem Bericht analysiert werden. Da die digitale Wirtschaft immer mehr zur Wirtschaft an sich wird, ist eine strikte Trennung der digitalen Wirtschaft vom Rest der Wirtschaft für Steuerzwecke nicht möglich. Einige Geschäftsmodelle und wesentliche Merkmale der digitalen Wirtschaft können die Risiken von Gewinnverkürzung und Gewinnverlagerung (BEPS) jedoch verstärken. Diesen Risiken wird mit den Arbeiten zu den anderen Punkten des BEPS-Aktionsplans begegnet, die auch den entscheidenden Merkmalen der digitalen Wirtschaft Rechnung tragen. Dieser Bericht analysiert außerdem einige allgemeinere Herausforderungen, vor denen die Besteuerung im Bereich der digitalen Wirtschaft steht, und erörtert potenzielle Optionen zu ihrer Bewältigung. Zur Evaluierung dieser allgemeineren Herausforderungen und potenziellen Lösungsansätze werden 2015 allerdings weitere Arbeiten durchgeführt werden müssen.
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  • 45
    ISBN: 9789264213067
    Language: Spanish
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Dominican Republic; Human Resource Management for Innovation in Government
    Keywords: Governance ; Dominican Republic
    Abstract: El Gobierno de República Dominicana reconoce ampliamente la importancia de la gestión de recursos humanos (GRH) para ofrecer servicios públicos de mejor calidad, más oportunos y eficaces.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244160
    Language: English
    Pages: Online-Ressource (80 p.)
    Edition: 2015
    Parallel Title: Parallelausg. Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques, Édition 2015
    Parallel Title: Erscheint auch als OECD guidelines on corporate governance of state-owned enterprises
    Keywords: Corporate Governance ; Öffentliches Unternehmen ; OECD-Staaten ; Finance and Investment ; Governance ; Quelle ; OECD ; Management ; Öffentliches Unternehmen
    Abstract: The new OECD Guidelines on Corporate Governance of State-Owned Enterprises provide an internationally agreed benchmark to help governments assess and improve the way they exercise their ownership functions in state-owned enterprises. Good corporate governance of state-owned enterprises is a key reform priority in many countries. Improved efficiency and better transparency in the state owned sector will result in considerable economic gains, especially in countries where state ownership is important. In addition, creating a level playing field for private and state-owned enterprises will encourage a sound and competitive business sector. The Guidelines, first adopted in 2005, provide a set of good practices on the legal and regulatory framework for state-owned enterprises (SOEs), the professionalisation of the state ownership function and the corporate governance arrangements of SOEs. This new version of the recommendation was developed in the light of almost a decade of experiences with its implementation and a number of thematic and comparative studies, developed on the basis of the earlier version of the Guidelines, that showed the need for, and supported, their revision, including in areas such as disclosure and transparency, public-private competition, board practices and funding and financing of SOE.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218734
    Language: Spanish
    Pages: Online-Ressource (140 p.) , ill.
    Parallel Title: Parallelausg. OECD Economic Surveys; Mexico 2015
    Keywords: Economics ; Mexico
    Abstract: El 2015 Estudio Económico de la OCDE de México examina los últimos económicos desarrollos, perspectivas y políticas. Capítulos especiales impulsar el crecimiento y la productividad y compartiendo los frutos del crecimiento.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234611 , 9789264240360
    Language: English
    Pages: Online-Ressource (145 p.) , ill.
    Parallel Title: Erscheint auch als Climate change risks and adaptation
    DDC: 363.73874
    Keywords: Klimawandel ; Klimapolitik ; OECD-Staaten ; Environment ; Anthropogene Klimaänderung ; Anpassung
    Abstract: Climate change is giving rise to diverse risks, ranging from changing incidences of tropical diseases to increased risks of drought, varying widely in their potential severity, frequency and predictability. Governments must integrate the management of these climate risks into policy making if they are to successfully adapt to a changing climate. Economic analysis has a vital role to play in supporting these efforts, by identifying costs and benefits and supporting decision-making for an uncertain future. However, this analysis needs to be adapted to the institutions, policies and climate risks in a given country. Building on the experience of OECD countries, this report sets out how the latest economic evidence and tools can enable better policy making for adaptation.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238169
    Language: Portuguese
    Pages: Online-Ressource (304 p.)
    Parallel Title: Parallelausg. Water Resources Governance in Brazil
    Keywords: Governance ; Brazil
    Abstract: A água é abundante no Brasil, mas desigualmente distribuída entre as regiões e os usuários. Houve progressos notáveis na reforma do setor desde a Lei Nacional de Recursos Hídricos de 1997, mas as tendências econômicas, climáticas e de urbanização geram ameaças que podem comprometer o crescimento e o desenvolvimento nacional. As consequências são particularmente graves nas regiões onde já existem tensões entre os usuários de água ou onde as tensões existentes tendem a crescer. O relatório é o resultado de um diálogo de política com mais de 100 atores interessados, de diferentes níveis no Brasil. O documento avalia o desempenho da governança da água no Brasil e oferece recomendações para fortalecer a coordenação entre as políticas de recursos hídricos em nível federal e estadual, bem como para a criação de regimes mais robustos de alocação da água, que possam lidar melhor com os riscos futuros. O relatório conclui com um plano de ação, que sugere metas concretas e as instituições mais capacitadas para implementar essas recomendações.
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  • 50
    ISBN: 9789264244542
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Creating incentives for greener products
    Keywords: Umweltverträglichkeit ; Produktentwicklung ; Umweltpolitik ; Armenien ; Aserbaidschan ; Belarus ; Georgien ; Moldawien ; Ukraine ; Environment
    Abstract: The European Union’s Eastern Partnership (EaP) countries (Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine) struggle with environmental challenges related to the consumption and end-of-life management of many harmful products. This policy manual considers the potential use and implementation of four categories of product-related economic instruments to address some of these challenges: product taxes, tax differentiation based on environmental factors, deposit-refund systems and extended producer responsibility (EPR).
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  • 51
    ISBN: 9789264237483
    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: Albania 2015
    DDC: 343.04
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    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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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226500
    Language: English
    Pages: Online-Ressource (196 p.) , ill.
    Parallel Title: Erscheint auch als Governing the city
    DDC: 320
    Keywords: Kommunalpolitik ; Ballungsraum ; Governance-Ansatz ; OECD-Staaten ; Marseille ; Athen ; Chicago (Ill.) ; Frankfurt (Main) ; Puebla (Mexiko, Stadt) ; Südkorea ; Urban, Rural and Regional Development
    Abstract: How do cities govern themselves as they grow bigger? The answer can shape the competitiveness and quality of life in those cities and depends on a number of factors, ranging from the country's institutional framework to the cities' specific socioeconomic dynamics. This report presents a typology of metropolitan governance arrangements observed across OECD countries and offers guidance for cities seeking for more effective co-ordination, with a closer look at two sectors that are strategic importance for urban growth: transport and spatial planning. The report draws from international examples of metropolitan governance mechanisms, and includes a series of in-depth case studies in a selection of six large metropolitan areas: Aix-Marseille (France), Frankfurt (Germany), Athens (Greece), Daejeon (Korea), Puebla-Tlaxcala (Mexico), and Chicago (United States).
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246966
    Language: English
    Pages: Online-Ressource (235 p.) , ill.
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Institutions оf intergovernmental fiscal relations
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Governance ; Economics
    Abstract: Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others.
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  • 54
    ISBN: 9789264237711
    Language: English
    Pages: Online-Ressource (82 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: Dominican Republic 2015
    DDC: 343.72930402632
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic
    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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  • 55
    ISBN: 9789264233614
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Maroc 2015 ; Phase 1 ; cadre juridique et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Morocco 2015
    DDC: 343.6404
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marokko ; Taxation ; Morocco
    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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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235076
    Language: French
    Pages: Online-Ressource (116 p.)
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Climate Change, Water and Agriculture; Towards Resilient Systems
    DDC: 628.1
    Keywords: Agriculture and Food
    Abstract: Ce rapport étudie les principaux liens entre changement climatique, eau et agriculture afin d'identifier et d'examiner les stratégies d'adaptation pour une meilleure utilisation et une meilleure conservation des ressources en eau. Il a pour objectif de fournir des conseils aux décideurs sur le choix d’une combinaison appropriée de politiques et d'approches par le marché permettant de prendre en compte l'interaction entre l'agriculture et les systèmes hydrologiques dans le contexte du changement climatique.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239210
    Language: German
    Pages: Online-Ressource (200 p.) , ill.
    Parallel Title: Parallelausg. Water and Cities; Ensuring Sustainable Futures
    Keywords: Wasserversorgung ; Abwasserwirtschaft ; Stadtentwicklung ; Kommunalpolitik ; OECD-Staaten ; Environment
    Abstract: Thema dieses Berichts sind die Herausforderungen für das urbane Wassermanagement im OECD-Raum. Untersucht werden Maßnahmen auf nationaler und kommunaler Ebene in Bezug auf Wasserrisiken, die städtische Infrastruktur und Dynamik sowie Institutionen und Governance-Regelungen. Die Analyse richtet den Blick auf vier miteinander verknüpfte Bereiche – Finanzierung, Innovation, Kooperation mit ländlichen Gemeinden im Umland und Governance – und schlägt eine lösungsorientierte Typologie auf der Grundlage bestimmter städtischer Merkmale vor. Dabei wird insbesondere festgestellt, dass ein nachhaltiges Wassermanagement das Zusammenwirken verschiedener staatlicher Ebenen voraussetzt, die mit lokalen Initiativen und Akteuren zusammenarbeiten.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209992
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als E-learning in higher education in Latin America
    Parallel Title: Erscheint auch als E-learning in higher education in Latin America
    DDC: 378.17344678
    Keywords: E-Learning ; Lateinamerika ; Hochschullehre ; Education ; Development ; Lateinamerika ; E-Learning ; Hochschule
    Abstract: This report analyses the incorporation of information and communication technologies (ICTs) in higher education in Latin America, focusing mainly on what is commonly referred to as “e-learning”. Access to and quality of higher education, financial constraints and relevance to the needs of the labour market are all crucial challenges facing the higher education system in the region. The study attempts to understand how ICTs and new learning and teaching practices can help to meet these challenges. The report also provides the results of a questionnaire showing the degree of implementation and the impact of e-learning on a group of higher education institutions in Latin America and includes a set of policy recommendations in this area.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264227279
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Ageing and employment policies
    DDC: 331.398
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Polen ; Employment ; Poland
    Abstract: People today are living longer than ever before, while birth rates are dropping in the majority of OECD countries. Such demographics raise the question: are current public social expenditures adequate and sustainable? Older workers play a crucial role in the labour market. Now that legal retirement ages are rising, fewer older workers are retiring early, but at the same time those older workers who have lost their job after the age of 50 have tended to remain in long term unemployment. What can countries do to help? How can they give older people better work incentives and opportunities? These reports offer analysis and assessment on what the best policies are for fostering employability, job mobility and labour demand at an older age.
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  • 60
    ISBN: 9789264237650
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Cameroun 2015 ; Phase 1 ; cadre juridique et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Cameroon 2015
    DDC: 343.67110402632
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kamerun ; Taxation ; Cameroon
    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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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238473
    Language: English
    Pages: Online-Ressource (177 p.) , ill.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in the Netherlands
    Keywords: Agrarproduktion ; Produktivität ; Innovation ; Agrarpolitik ; Nachhaltigkeit ; Niederlande ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Trade ; Industry and Services ; Netherlands ; Niederlande ; Agrarpolitik ; Agrarproduktion ; Produktivität ; Innovation ; Nachhaltigkeit ; Niederlande ; Agrarpolitik ; Agrarproduktion ; Produktivität ; Innovation ; Nachhaltigkeit
    Abstract: The Dutch food, agriculture and horticulture sector is innovative and export oriented, with high value-added along the food chain and significant world export shares for many products. Continuous adoption of innovation has permitted to reach high levels of productivity and sustained productivity growth, in particular at the farm level, in a context of increasing environmental regulatory constraints. The challenge is whether marginal improvements in current technologies and know-how will be enough to pursue current rates of productivity growth – sustainably – and whether the innovation system will be able to generate the new ideas that are needed to face future challenges, including those linked to climate change.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264230040
    Language: English
    Pages: Online-Ressource (244 p.)
    Series Statement: OECD Urban Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD urban policy reviews
    DDC: 307.760951
    Keywords: Stadtentwicklung ; Nachhaltige Stadtentwicklung ; Kommunalpolitik ; China ; Governance ; Urban, Rural and Regional Development ; China, People’s Republic ; China ; Stadtentwicklung ; Kommunalpolitik ; Verstädterung ; Nachhaltigkeit ; Binnenwanderung
    Abstract: China needs a new model of urbanisation to match the shift to a new model of growth. For decades, both urbanisation and growth have been based on robust export demand, cheap labour, cheap land and artificially low pricing of environmental externalities. None of these can support growth or urban development in the future. This review examines the major challenges associated with the shift to a new model of urbanisation, looking at a range such issues as social and labour-market policies, land use and transport planning, urban planning, urban governance and public finance. The review presents a new assessment of China’s major cities, which defines functional urban areas based on settlement patterns and commuting zones rather than cities defined as administrative units. The results show, among other things, that China has many more mega-cities, with populations above 10 million, than the official data suggest. The good news for China is that the reforms needed to foster what the authorities call “people-centred urbanisation”, while complex, are coherent with one another and supportive of the broader shift to a growth model that relies more on domestic demand and productivity growth.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234062 , 9789264229631
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water resources allocation
    Keywords: Wasserpolitik ; Allokation ; OECD-Staaten ; Welt ; Environment ; OECD ; Wasserversorgung
    Abstract: Water resources allocation determines who is able to use water resources, how, when and where. It directly affects the value (economic, ecological, socio-cultural) that individuals and society obtain from water resources. This report overviews how allocation works in a range of countries and how the performance of allocation arrangements can be improved to adjust to changing conditions. Capturing information from 27 OECD countries and key partner economies, the report presents key findings from the OECD Survey of Water Resources Allocation and case studies of successful allocation reform. It provides practical policy guidance for water allocation in the form of a "health check", which can be used to assess the performance of current arrangements and manage the transition to improved regimes.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232907 , 9789264246577
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Erscheint auch als Russian Federation
    Keywords: KMU ; Mittelstandspolitik ; Russland ; Industry and Services ; Russian Federation
    Abstract: This publication examines the major policy challenges, achievements and next steps for the creation of a more entrepreneurial population and a stronger SME sector in the Russian Federation, which are critical to the country’s economic growth and diversification. Despite less regulatory burdens and more subsidy financing for start-ups, production modernisation, innovation and exporting, framework conditions need to be improved in areas such as the rule of law, commercialising science and improving entrepreneurial skills and education. Gaps in SME and entrepreneurship programmes also need to be filled, such as through new initiatives for high-growth firms and large firm-SME linkages. Strengthening business development services infrastructure and improving access to finance are further important challenges. All these improvements will need to be spread across the regions of the Russian Federation if national objectives for growth and balanced spatial development are to be met.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241725 , 9789264244597
    Language: English
    Pages: Online-Ressource (93 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Corporate governance of company groups in Latin America
    Keywords: Corporate Governance ; Holding ; Lateinamerika ; Governance ; Argentina ; Brazil ; Chile ; Colombia ; Mexico ; Peru
    Abstract: This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.
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  • 66
    ISBN: 9789264237414
    Language: French
    Pages: Online-Ressource (104 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Burkina Faso 2015; Phase 1; Legal and Regulatory Framework
    DDC: 343.04
    Keywords: Taxation ; Burkina Faso
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 67
    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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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226098
    Language: Dutch
    Pages: Online-Ressource (70 p.) , ill.
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors
    Parallel Title: Parallelausg. Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Parallel Title: Parallelausg. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors; (Greek version)
    Parallel Title: Parallelausg. Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Het doel van dit handboek is de bevordering van het bewustzijn van medewerkers van de Belastingdienst met betrekking tot omkoping en andere vormen van corruptie. Het boek vormt een leidraad voor het herkennen van indicatoren van mogelijke omkoping of corruptie die zij bij de heffing en controle van belastingen kunnen tegenkomen.
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  • 69
    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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  • 70
    Online Resource
    Online Resource
    Madrid : Fundación Santillana
    ISBN: 9789264249837
    Language: Portuguese
    Pages: Online-Ressource (136 p.)
    Parallel Title: Parallelausg. Skills for Social Progress; The Power of Social and Emotional Skills
    Keywords: Education
    Abstract: As crianças precisam de um conjunto equilibrado de competências cognitivas e socioemocionais para ser bem-sucedidas na vida moderna. A capacidade de atingir objetivos, de trabalhar eficientemente em grupo e de lidar com as emoções será essencial para enfrentar os desafios do século 21. Enquanto todos reconhecem a importância de competências socioemocionais como perseverança, sociabilidade e autoestima, há insuficiente conscientização sobre o que “funciona” para melhorá-las. Professores e pais não sabem se seus esforços para o desenvolviento dessas competências estão de fato dando resultado nem o que poderia ser feito para aprimorá-las. Políticas e programas planejados para medir e aperfeiçoar competências socioemocionais variam consideravelmente entre países, e mesmo internamente no mesmo país. Este relatório apresenta a síntese do trabalho analítico da OCDE sobre o papel das competências socioemocionais e propõe estratégias para desenvolvê-las. Analisa, ainda, os efeitos das competências sobre diversos indicadores de bem-estar individual e progresso social, cobrindo aspectos de nossas vidas tão diferentes quanto educação, desempenho no mercado de trabalho, saúde, vida familiar, engajamento cívico e satisfação com a vida. Também discute como legisladores, escolas e famílias facilitam o desenvolvimento de competências socioemocionais mediante programas de intervenção, ensino e criação. Ele não apenas identifica perspectivas promissoras para fomentar as competências socioemocionais, com também mostra que essas competências podem ser mensuradas de forma significativa dentro de limites culturais e linguísticos. Conteúdo Sumário executivo Capítulo 1. O papel da educação e das competências no mundo atual Capítulo 2. Contextos de aprendizagem, competências e progresso social: uma estrutura conceitual Capítulo 3. Competências que promovem o sucesso por toda a vida Capítulo 4. Contextos de aprendizagem que promovem a formação de competências Capítulo 5. Políticas, práticas e avaliações que ampliam as competências socioemocionais Capítulo 6. Como fomentar competências socioemocionais?
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  • 71
    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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  • 72
    Online Resource
    Online Resource
    Warszawa : Ministry of Labour and Social Policy, Poland
    ISBN: 9789264250208
    Language: Polish
    Pages: Online-Ressource (130 p.)
    Parallel Title: Parallelausg. Ageing and Employment Policies; Poland 2015
    Keywords: Employment ; Poland
    Abstract: Obecnie ludzie żyją dłużej niż kiedykolwiek wcześniej, a współczynnik urodzeń w większości krajów OECD systematycznie spada. W związku z tym konieczne jest takie dostosowanie wydatków na pomoc społeczną, które zapewni długoterminową stabilność systemu. Starsi pracownicy odgrywają znaczącą rolę na rynku pracy. Stopniowe podwyższanie wieku emerytalnego wiąże się z wydłużeniem aktywności zawodowej pracowników oraz potrzebą tworzenia nowych miejsc pracy. Jednocześnie z uwagi na niewielkie szanse na znalezienie nowego zatrudnienia starsi pracownicy, którzy utracili pracę, mogą być narażeni na długotrwałe bezrobocie. W jaki sposób rządy mogą przyczynić się do poprawy sytuacji? Co zrobić, aby wzmocnić zachęty do pracy oraz możliwości zatrudnienia? Jak powinna wyglądać promocja zróżnicowania wiekowego w przedsiębiorstwach? Niniejszy raport analizuje i dokonuje oceny najlepszych polityk służących zwiększaniu zatrudnialności, mobilności zawodowej oraz zapotrzebowania na pracę w starszym wieku. Treść Rozdział 1. Wyzwanie dla Polski „Żyć dłużej, pracować dłużej” Rozdział 2. Sytuacja starszych pracowników na rynku pracy w Polsce Rozdział 3. Zwiększanie korzyści uzyskiwanych przez osoby starsze podejmujące zatrudnienie w Polsce Rozdział 4. Zachęcanie polskich pracodawców do zatrudniania i zatrzymywania starszych pracowników Rozdział 5. Poprawa zatrudnialności starszych pracowników w Polsce Dostępne są również wersje Francuska (w języku angielskim i francuskim) Holenderska (w języku angielskim) Norweska (w języku angielskim) Szwajcarska (w języku francuskim i niemieckim) Więcej informacji znajduje się na stronie
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232921
    Language: English
    Pages: Online-Ressource (56 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Hungary
    Keywords: Regierung ; Good Governance ; Öffentliche Verwaltung ; Föderalismus ; Verwaltungsreform ; Ungarn ; Governance ; Hungary ; Ungarn ; Verwaltungsreform ; Geschichte 2010-2014
    Abstract: This review focuses on the objectives and direction of the State Territorial Administration Reform (STAR) that the Government of Hungary launched in 2010. It provides an evidence-based evaluation of the current state of the reform and identifies steps that can be taken to improve territorial-administration governance and improve service delivery. The review presents practical recommendations to strengthen the structures, processes and resources of the territorial state administration, including opportunities for co-ordination and collaboration between the central, territorial and local self-government administration.
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  • 74
    Online Resource
    Online Resource
    Beijing : Chinese Academy of Agricultural Sciences
    ISBN: 9789264244528
    Language: Chinese
    Pages: Online-Ressource , ill.
    Parallel Title: Parallelausg. OECD-FAO Agricultural Outlook 2015
    Parallel Title: Parallelausg. Perspectives agricoles de l'OCDE et de la FAO 2015
    Parallel Title: Parallelausg. OCDE-FAO Perspectivas Agrícolas 2015
    Keywords: Agriculture and Food ; Industry and Services
    Abstract: This edition of the Agricultural Outlook – the twenty-first OECD edition and the eleventh prepared jointly with the Food and Agriculture Organization of the United Nations (FAO) – provides projections to 2024 for major agricultural commodities, biofuels and fish. The 2015 report provides a special focus on prospects and challenges for Brazilian agriculture. The market projections not only cover OECD member countries (European Union as a region) but also FAO member countries, notably Brazil, the Russian Federation, India, People's Republic of China and South Africa.
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  • 75
    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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  • 76
    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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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229907
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Peer reviews are a standard co-operative OECD working tool that offer member countries a framework to compare experiences and examine best practices in a host of areas. The OECD Nuclear Energy Agency (NEA) has developed a proven methodology for conducting peer reviews in radioactive waste management and nuclear R&D. Using this methodology, the NEA Radioactive Waste Management Committee’s Working Party on Decommissioning and Dismantling (WPDD) developed the present guide as a framework for decommissioning cost reviewers and reviewees to prepare for and conduct international peer reviews of decommissioning cost estimate studies for nuclear facilities. It includes checklists that will help national programmes or relevant organisations to assess and improve decommissioning cost estimate practices in the future. This guide will act as the NEA reference for conducting such international peer reviews.
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  • 78
    ISBN: 9789264249967
    Language: French
    Pages: Online-Ressource (68 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. La financiación para el clima en 2013-14 y el objetivo de los 100.000 millones de dólares ; Informe de la OCDE en colaboración con la Iniciativa de Política Climática
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Les pays développés se sont engagés à mobiliser ensemble 100 milliards USD par an d’ici à 2020 afin de financer les efforts de lutte contre le changement climatique dans les pays en développement. Cinq ans après l’annonce de cet engagement, qui a été faite à Copenhague en 2009 lors de la COP15, et six ans avant la date butoir de 2020, ce rapport présente un état des lieux du financement climatique mobilisé à cette fin par les pays développés en 2013 et 2014. Des avancées non négligeables ont été réalisées vers cet objectif. Selon les estimations préliminaires que présente ce rapport, le financement climatique a atteint 62 milliards USD en 2014 et 52 milliards USD en 2013, ce qui équivaut à une moyenne de 57 milliards USD par an pour ces deux années. Le rapport s‘attache à faire preuve de transparence et de rigueur dans l’analyse des données disponibles et le choix des hypothèses et des méthodes sous-jacente, malgré les limites que peut imposer un exercice de notification globale. Les approches méthodologiques et les activités de collecte de données nécessaires pour étayer l’élaboration d’estimations de cette nature vont en s’améliorant. Comme le souligne le rapport, il reste néanmoins des efforts importants à faire pour parvenir à établir des estimations plus complètes et plus justes à l’avenir. L’OCDE et CPI sont prêts à appuyer cet effort.
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  • 79
    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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  • 80
    Online Resource
    Online Resource
    Seoul : Korea Institute of S&T Evaluation and Planning
    ISBN: 9789264233058
    Language: Korean
    Pages: Online-Ressource (282 p.) , ill.
    Parallel Title: Parallelausg. Frascati Manual 2002; Proposed Standard Practice for Surveys on Research and Experimental Development
    Parallel Title: Parallelausg. Manuel de Frascati 2002 ; Méthode type proposée pour les enquêtes sur la recherche et le développement expérimental
    Parallel Title: Parallelausg. Frascati Manual 2002; Proposed Standard Practice for Surveys on Research and Experimental Development (Lithuanian version)
    Parallel Title: Parallelausg. Podręcznik Frascati 2002; Proponowane procedury standardowe dla badań statystycznych w zakresie działalności badawczo-rozwojowej
    Parallel Title: Parallelausg. Manual de Frascati 2002; Proposta de Práticas Exemplares para Inquéritos sobre Investigação e Desenvolvimento Experimental
    Parallel Title: Parallelausg. Frascati Manual 2002; Proposed Standard Practice for Surveys on Research and Experimental Development (Chinese version)
    Keywords: Science and Technology ; Economics
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  • 81
    ISBN: 9789264231412
    Language: French
    Pages: Online-Ressource (96 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Mauritania 2015; Phase 1; Legal and Regulatory Framework
    Keywords: Taxation ; Mauritania
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 82
    ISBN: 9789264231450
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Cook Islands 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cookinseln ; Taxation ; Cook Islands
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Cook Islands. 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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  • 83
    ISBN: 9789264231436
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Aruba 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Aruba. 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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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231726
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als OECD Adressing dementia
    RVK:
    Keywords: Alterskrankheit ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Demenz
    Abstract: The large and growing human and financial cost of dementia provides an imperative for policy action. It is already the second largest cause of disability for the over-70s and it costs $645bn per year globally, and ageing populations mean that these costs will grow. There is no cure or effective treatment for dementia, and too often people do not get appropriate health and care services, leading to a poor quality of life. Our failure to tackle these issues provides a compelling illustration of some of today’s most pressing policy challenges. We need to rethink our research an innovation model, since progress on dementia has stalled and investment is just a fraction of what it is for other diseases of similar importance and profile. But even then a cure will be decades away, so we need better policies to improve the lives of people living with dementia now. Communities need to adjust to become more accommodating of people with dementia and families who provide informal care must be better supported. Formal care services and care institutions need to promote dignity and independence, while coordination of health and care services must be improved. But there is hope: if we can harness big data we may be able to address the gaps in our knowledge around treatment and care.
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  • 85
    ISBN: 9789264235465
    Language: French
    Pages: Online-Ressource , ill.
    Parallel Title: Parallelausg. OECD Skills Outlook 2015; Youth, Skills and Employability
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  • 86
    Online Resource
    Online Resource
    Rome : Food and Agriculture Organization of the United Nations
    ISBN: 9789264232778
    Language: English
    Pages: Online-Ressource (60 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Fishing for development
    Keywords: Fischerei ; Entwicklung ; Fischereiressourcen ; Welt ; Entwicklungsländer ; Agriculture and Food ; Konferenzschrift ; Entwicklungsländer ; Fischerei ; Entwicklungsländer ; Fischerei
    Abstract: This publication highlights the main conclusions of the Fishing for Development joint meeting, held in Paris in April 2014. The meeting was organized by the Food and Agriculture Organization of the United Nations (FAO), the Organisation for Economic Co-operation and Development (OECD) and the World Bank (WB) to initiate a dialogue between the fisheries and development policy communities from member and partner countries and organizations of the OECD. It brought together delegates to the OECD Fisheries Committee and OECD Development Assistance Committee, representatives of partner developing countries invited by FAO, as well as experts and representatives from FAO, WB, non-governmental organizations and regional organizations. The meeting focused on issues central to promoting sustainable fisheries and aquaculture in developing, emerging and developed countries alike. This publication also includes the background papers originally prepared to provide context for the issues addressed. It identifies questions for a future work agenda on policy coherence in fisheries and aquaculture, and makes evident the strong need for further dialogue between the fisheries and development communities at global and regional scales.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264300279
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Portugal ; Education ; Employment ; Portugal ; Graue Literatur
    Abstract: Skills are central to Portugal’s future prosperity and the well-being of its people. The OECD Skills Strategy Diagnostic Report: Portugal identifies 12 skills challenges for Portugal. The first nine challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions that strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system. All of the challenges identified are strongly interlinked, and their connections with each other are identified throughout the report at the end of each challenge. Failure to look beyond policy silos will have implications for specific groups in Portugal, such as youth, as well as for the economy and society’s ability to recover after the economic crisis and build a solid foundation for future prosperity.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238701
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    DDC: 333.913
    RVK:
    RVK:
    Keywords: OECD ; Grundwasser ; Landwirtschaft ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser
    Abstract: Groundwater has provided great benefits to agriculture irrigation in semi-arid OECD countries, but its intensive use beyond recharge in certain regions has depleted resources and generated significant negative environmental externalities. The report provides a characterisation of the diversity of groundwater systems, reviews policies in OECD countries, and proposes a package of recommendations to ensure that groundwater can sustain its services to agriculture and contribute to climate change adaptation.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246171
    Language: French
    Pages: Online-Ressource (252 p.) , ill.
    Series Statement: Petite enfance, grands défis IV
    Series Statement: Petite enfance, grands défis
    Parallel Title: Parallelausg. Starting Strong IV; Monitoring Quality in Early Childhood Education and Care
    Keywords: Education
    Abstract: Les travaux de recherche montrent qu’en matière d’éducation et d’accueil des jeunes enfants, c’est la qualité qui prime. Les pays sont de plus en plus nombreux à mettre en place des mécanismes de suivi pour veiller à la qualité et à la transparence de ces programmes. Cette nouvelle publication examine comment les pays peuvent mettre au point et exploiter de tels mécanismes pour améliorer la qualité des services et du personnel dans l’intérêt du développement de l’enfant. Elle dresse un tableau international de la situation et fournit des exemples concrets pour aider les responsables de l’élaboration des politiques, les spécialistes du suivi et les professionnels de l’éducation à définir leurs propres pratiques et stratégies de suivi.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264245174
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Stadtwachstum ; Stadtentwicklung ; Ballungsraum ; Mexiko-Stadt ; Governance ; Urban, Rural and Regional Development ; Mexico ; Bericht ; Mexiko ; Ballungsraum ; Stadtentwicklung
    Abstract: This review finds that while Mexico has taken important steps in addressing the urban challenges in the Valle de México, Mexico’s largest metropolitan area, there is a need for major metropolitan governance reform. Serious urban governance failings are inhibiting adequate responses to critical urban development priorities - regeneration, access to adequate housing, reliable and safe public transport, and environmental protection. Several measures are currently being implemented. However, these tools and reforms will not produce the desired solutions to urban problems in the absence of metropolitan thinking, strategic regional planning, and improved co-ordination and collaboration across levels of government.
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  • 91
    Online Resource
    Online Resource
    [Erscheinungsort nicht ermittelbar] : Shanghai Far East Publishing House
    ISBN: 9789264248953
    Language: Chinese
    Pages: Online-Ressource (138 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective
    Keywords: Governance ; Science and Technology
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264227064
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: Green Finance and Investment
    Parallel Title: Erscheint auch als Overcoming barriers to international investment in clean energy
    DDC: 353.6
    Keywords: Umweltschutzinvestition ; Nachhaltige Energieversorgung ; Welt ; Environment ; Finance and Investment ; Erneuerbare Energien ; Investition ; Handelshemmnis
    Abstract: The perceived potential of clean energy to support employment in the post-crisis recovery context has led several OECD and emerging economies to design green industrial policies aimed at protecting domestic manufacturers, notably through local-content requirements (LCRs). These typically require solar or wind developers to source a specific share of jobs, components or costs locally. Such requirements have been designed or implemented in the solar- and wind-energy sectors in at least 21 countries, including 16 OECD countries and emerging economies, mostly since 2009. Empirical evidence gathered in this report shows however that LCRs have actually hindered international investment across the solar PV and wind-energy value chains, by increasing the cost of inputs for downstream activities. This report also takes stock of other measures that can restrict international investment in solar PV and wind energy, such as trade remedies and technical barriers. This report provides policy makers with evidence-based analysis to guide their decisions in designing clean-energy support policies.
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  • 93
    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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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238824
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: IEA Technology Roadmaps
    Keywords: Energy
    Abstract: Current trends in energy supply and use are unsustainable – economically, environmentally and socially. Without decisive action, energy-related greenhouse-gas (GHG) emissions would lead to considerable climate degradation with an average 6°C global warming. We can and must change the path we are now on; sustainable and low-carbon energy technologies will play a crucial role in the energy revolution required to make this change happen. Energy Efficiency, many types of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve a global energy-related CO2 target in 2050 of 50% below current levels and limit global temperature rise by 2050 to 2°C above pre-industrial levels.
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  • 95
    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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  • 96
    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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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264227545 , 9789264236974
    Language: French
    Pages: Online-Ressource (165 p.) , ill.
    Series Statement: Revues de l'OCDE sur la création locale d'emplois
    DDC: 331.1142240971
    Keywords: Employment ; Urban, Rural and Regional Development ; France
    Abstract: Ce rapport se fonde sur l’analyse de données infranationales et sur la consultation de parties prenantes locales dans six études de cas locales dans trois régions (Rhône Alpes, Ile de France et Provence-Alpes-Côte d'Azur). Il établit un cadre de comparaison permettant d’appréhender le rôle de l’échelon local en faveur d’emplois plus nombreux et de meilleure qualité. Il pourra aider les responsables des politiques nationales, régionales et locales en France à bâtir au niveau local des partenariats efficaces et pérennes, porteurs de synergies et de résultats plus solides du point de vue des mesures prises pour l’emploi, la formation et le développement économique. Des politiques coordonnées peuvent aider les travailleurs à trouver l’emploi qui leur convient tout en stimulant l’entrepreneuriat et la productivité, et aboutir ainsi à une meilleure qualité de vie et à plus de prospérité aussi bien au niveau local que, globalement, dans le pays.
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  • 98
    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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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234345
    Language: German
    Pages: Online-Ressource (130 p.) , ill.
    Parallel Title: Parallelausg. States of Fragility 2015; Meeting Post-2015 Ambitions
    Parallel Title: Parallelausg. États de fragilité 2015 ; Réaliser les ambitions de l'après-2015
    Keywords: Development
    Abstract: Der OECD-Fragilitätsbericht 2015 will einen Beitrag zur Debatte über die Festlegung und Umsetzung der Ziele für nachhaltige Entwicklung (SDG) für den Zeitraum nach 2015 leisten. Er macht deutlich, dass die Armutsbekämpfung in der neuen Entwicklungsagenda entscheidend von Fortschritten bei der Verringerung der Fragilität abhängt. Er plädiert für das empfohlene Ziel 16 der SDG – die Förderung friedlicher und inklusiver Gesellschaften –, das auf die Verringerung aller Formen von Gewalt ausgerichtet ist. Die Ausgabe 2015 dieses Berichts unterscheidet sich deutlich von den vorhergehenden. Sie stellt ein neues Fragilitätskonzept vor, das über fragile Staaten hinausgeht. Sie befasst sich mit Fragilität als einer universellen Frage, die alle Länder betreffen kann, nicht nur jene, die traditionell als „fragil“ oder von Konflikten betroffen gelten. Dazu stützt sie sich auf Indikatoren, die mit drei Unterzielen des SDG 16 und zwei aus dem Gesamtrahmen der Ziele für nachhaltige Entwicklung zusammenhängen: Gewalt, Zugang zur Justiz, rechenschaftspflichtige und inklusive Institutionen, wirtschaftliche Inklusion und Stabilität sowie Kapazitäten zur Verhütung bzw. Bewältigung sozialer, wirtschaftlicher und ökologischer Schocks und Katastrophen. Diese Indikatoren werden auf alle Länder weltweit angewandt, um die fünfzig Länder zu identifizieren, die nach den fünf Aspekten jeweils zu den am stärksten gefährdeten Ländern gehören. Zu der Gruppe der Länder, die nach allen fünf Indikatoren als am stärksten gefährdet zu betrachten sind, gehören hauptsächlich solche, die auch auf der herkömmlichen Liste der fragilen Staaten und Volkswirtschaften stehen. Zusätzlich rücken aber auch einige Länder der mittleren Einkommensgruppe ins Blickfeld, die durch einen überproportional hohen Grad an krimineller Gewalt, subnationale Konflikte oder einen unzureichenden Zugang zur Justiz gekennzeichnet sind. Der Bericht kommt zu dem Schluss, dass Fortschritte bei den verschiedenen Zielen nicht nur einen neuen Katalog von Instrumenten und Maßnahmen voraussetzen, sondern auch ein neues Verständnis der Rolle, die die internationale Gemeinschaft in diesem Prozess spielen sollte und kann.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233720
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als Government at a glance
    DDC: 350
    Keywords: Wirtschaftspolitik ; Finanzpolitik ; Gesundheitspolitik ; Bildungspolitik ; Verwaltungsreform ; Regierung ; Vergleich ; Ungarn ; OECD-Staaten ; Governance ; Hungary
    Abstract: Government at a Glance: How Hungary Compares presents recent comparable data on key indicators of government activities and performance in Hungary, compared with its neighbouring countries (Austria, Czech Republic, Germany, Poland, Slovak Republic and Slovenia) as well as the OECD average. The main goal of this publication is to identify progress and persisting challenges in public sector reform in Hungary and to highlight some areas where public sector efficiency might be further improved in future years. It provides indicators on a wide range of government activities, including public finance management, public employment and pay, administrative burden for businesses, and the delivery of services in two key areas (health care and education).
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