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  • 2015-2019  (479)
  • 2015  (479)
  • OECD  (479)
  • Paris : OECD Publishing  (479)
  • Cham : Springer International Publishing AG
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  • 2015-2019  (479)
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  • 1
    Online Resource
    Online Resource
    Costa Rica: Good Governance, from Process to Results (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264246997
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Costa Rica
    Keywords: Good Governance ; Costa Rica ; Governance ; Economics ; Costa Rica ; Good Governance ; Costa Rica
    Abstract: The review analyses key areas of public governance in Costa Rica and identifies opportunities to improve the performance of the state in order to ensure more effective and efficient service delivery for all citizens. It examines co-ordination at the centre of government, public policy monitoring and evaluation and the use of the budget framework for strategic planning. It also looks at human resource management, integrity policies and public procurement, and multi-level governance. The review provides recommendations to assist the government in strengthening the capacity of the public sector to support social and economic development.
    DOI: 10.1787/9789264246997-en
    URL: Volltext
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Avaliar as atividades de construção da paz em situações de conflito e de fragilidade : Compreender melhor para obter melhores resultados (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264248403-pt
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Overcoming Barriers to International Investment in Clean Energy (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264227064-en
    URL: Volltext
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Gobierno Abierto en América Latina (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225787
    Language: Spanish
    Pages: Online-Ressource (283 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Open Government in Latin America
    Keywords: Governance
    Abstract: Los países de América Latina han implementado importantes reformas de gobierno abierto durante los últimos años. La combinación de los esfuerzos a nivel nacional con el soporte que los países han obtenido por parte de la Alianza para el Gobierno Abierto (AGA) ha sido benéfica para lograr avances cruciales en diversas áreas relacionadas al gobierno abierto. Entre 2013 y 2014, la OCDE - como socio oficial multilateral de la AGA - llevó a cabo un estudio para conocer el estado actual de los estrategias y prácticas de gobierno abierto en la región. Este reporte presenta los principales hallazgos producto de la implementación de un cuestionario regional enfocado a recabar información sobre estrategias de gobierno abierto, acceso a la información y datos abiertos. En paralelo, el reporte presenta tres casos de estudio que analizan a fondo el estado del gobierno abierto en Costa Rica, Perú y Colombia. El cuestionario y el marco analítico están basados en la experiencia y estándares de la OCDE lo que permitirá a los países latinoamericanos conocer y evaluar la situación de la región en cara a las mejores prácticas internacionales. Se presentan los principales logros y desafíos regionales de una manera comparativa con la finalidad de posicionar las prácticas nacionales e institucionales desde una perspectiva global. Aparte del análisis comparativo de datos e información, el proyecto busca reforzar el marco institucional de los países partícipes del presente estudio con la finalidad de facilitar la implementación de los compromisos adquiridos dentro de la AGA y fortalecer la red regional de oficiales nacionales a cargo de gobierno abierto.
    DOI: 10.1787/9789264225787-es
    URL: Volltext
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  • 5
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Kazakhstan 2015 : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264233560
    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: Kazakhstan 2015
    DDC: 343.04
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kasachstan ; Taxation ; Kazakhstan
    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.
    DOI: 10.1787/9789264233560-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Innovation Policy in Panama : Design, Implementation and Evaluation (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264233447
    Language: English
    Pages: Online-Ressource (119 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Innovation policy in Panama
    DDC: 338.064
    Keywords: Technologiepolitik ; Panama ; Social Issues/Migration/Health ; Development ; Science and Technology ; Panama
    Abstract: This report reviews the experience of Panama in designing, implementing and evaluating innovation policy. It provides a comparative analysis of Panama’s innovation performance and reviews the design and implementation of the national innovation policy focusing on the National Plan (2010-2014). The review of the institutional setting, the policy mix and budget for innovation policy includes a comparison with the experience of two peer countries, the Dominican Republic and Uruguay.
    DOI: 10.1787/9789264233447-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264241688
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.
    DOI: 10.1787/9789264241688-en
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    Employment and Skills Strategies in Sweden (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264228641-en
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    Apprendre au-delà de l'école : Rapport de synthèse (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264234000 , 9789264230408
    Language: French
    Pages: Online-Ressource (110 p.) , ill.
    Series Statement: Examens de l'OCDE sur l'éducation et la formation professionnelles
    Parallel Title: Parallelausg. Skills beyond School; Synthesis Report
    Parallel Title: Parallelausg. Postsekundäre Berufsbildung; Synthesebericht
    Parallel Title: Parallelausg. Competencias más allá de la escuela ; Síntesis
    DDC: 370.113
    Keywords: Education
    Abstract: Les programmes de formation professionnelle supérieure font face à des marchés du travail qui évoluent rapidement et à des défis de plus en plus difficiles à relever. Quel type de formation est nécessaire pour répondre aux besoins d’économies en pleine mutation ? Comment financer les programmes ? Comment les relier aux programmes d’enseignement général et supérieur ? Comment associer les employeurs et les syndicats à ce processus ? C’est à ces questions, et à d’autres, que tentent de répondre les rapports nationaux de la série de l’OCDE Apprendre au-delà de l’école, qui étudie les politiques nationales en matière de formation professionnelle postsecondaire.
    DOI: 10.1787/9789264230408-fr
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    Vers une croissance verte ? : Suivi des progrès (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264235663-fr
    URL: Volltext
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  • 11
    Online Resource
    Online Resource
    Innovation Policies for Inclusive Growth (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264237025 , 9789264229488
    Language: English
    Pages: Online-Ressource (104 p.)
    Parallel Title: Erscheint auch als Innovation policies for inclusive growth
    DDC: 338.2003984754
    Keywords: Armutsbekämpfung ; Soziale Integration ; Innovation ; Wirtschaftswachstum ; Welt ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Sozioökonomischer Wandel ; Innovationsförderung ; Effektivität ; Entwicklung ; Tendenz ; Urban, Rural and Regional Development ; Science and Technology ; Erde ; Inklusion ; Innovationsförderung ; Wirtschaftswachstum ; Welt ; Wirtschaftswachstum ; Innovation ; Armut ; Bekämpfung ; Soziale Integration
    Abstract: This report looks at a variety of inclusive innovation initiatives and innovative products aimed at improving the welfare of lower-income and excluded groups, notably in terms of essential public services (education, infrastructure and health). It discusses the policy trade-offs between traditional innovation policies and a more inclusive innovation approach, and provides recommendations for aligning current policies. It also deals with the impacts of innovation and innovation policies on industrial and territorial inclusiveness, describing how information and communication technology (ICT) and technology diffusion may influence smaller firms’ chances of succeeding with their innovations.
    DOI: 10.1787/9789264229488-en
    URL: Volltext
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  • 12
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Liechtenstein 2015 : Phase 2: Implementation of the Standard in Practice (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264245082-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 13
    Online Resource
    Online Resource
    Mandatory Disclosure Rules, Action 12 - 2015 Final Report (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264241442-en
    URL: Volltext
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  • 14
    Online Resource
    Online Resource
    Cardiovascular Disease and Diabetes: Policies for Better Health and Quality of Care (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264233010-en
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  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2015 : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244467
    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: Azerbaijan 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aserbaidschan ; Taxation ; Azerbaijan
    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.
    DOI: 10.1787/9789264244467-en
    URL: Volltext
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  • 16
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    Examen mutuel de l'efficacité du développement en Afrique 2015 : promesses et résultats (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264247659
    Language: French
    Pages: Online-Ressource (78 p.)
    Parallel Title: Parallelausg. The Mutual Review of Development Effectiveness in Africa 2015; Promise and Performance
    Keywords: Development
    Abstract: Afin de conserver les grandes avancées obtenues depuis 2000 et relever les défis à plus long terme de l'Afrique, il est essentiel pour les gouvernements africains et leurs partenaires internationaux d’assurer le maintien des engagements en faveur du développement, ainsi que le suivi et l’évaluation des résultats. Tel est l’objet de ce huitième Examen mutuel de l’efficacité du développement en Afrique préparé par la Commission économique pour l’Afrique et l’Organisation de Coopération et de Développement Économiques, répondant à un mandat confié par les chefs d’État et de gouvernement des pays du Nouveau partenariat pour le développement de l’Afrique (NEPAD). Considérant le passage à l'Agenda 2030 et les objectifs de développement durable récemment adoptés, cette édition 2015 s’articule autour de quatre grandes thématiques : croissance économique durable, investir dans le bien-être des populations, bonne gouvernance et financement du développement. Elle propose un examen approfondi de la concrétisation des engagements pris dans 19 domaines et étudie les priorités à venir pour l’action publique. Ce rapport se veut un outil concret à l’intention des dirigeants politiques et des décideurs. Il porte sur l’Afrique dans son ensemble, tout en prenant acte de l’extraordinaire diversité qui caractérise le continent.
    DOI: 10.1787/9789264247659-fr
    URL: Volltext
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  • 17
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    Latin American Economic Outlook 2016 : Towards a New Partnership with China (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264246218
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Parallelausg. Perspectivas económicas de América Latina 2016 ; Hacia una nueva asociación con China
    Parallel Title: Erscheint auch als Towards a new partnership with China
    Keywords: China ; Lateinamerika ; Wirtschaftskooperation
    DOI: 10.1787/9789264246218-en
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  • 18
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    Towards Green Growth? : Tracking Progress (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264234437
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Vers une croissance verte ? ; Suivi des progrès
    Parallel Title: Erscheint auch als Towards green growth?
    DDC: 333.7
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Nachhaltigkeit ; Wirtschaftswachstum
    Abstract: The 2011 Green Growth Strategy provided initial guidance to governments on how to achieve economic growth and development, while preventing costly environmental damage and inefficient resource use. What progress have countries made in aligning economic and environmental priorities since 2011? This report attempts to evaluate this progress and highlight where there is broad scope to heighten the ambition and effectiveness of green growth policy. It draws lessons from green growth mainstreaming across the OECD’s work programme, notably in terms of how governments can maximise institutional settings to seize economic opportunities surrounding the transition to a green economy, and considers ways to enrich the Green Growth Strategy based on work undertaken since its launch.
    DOI: 10.1787/9789264234437-en
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  • 19
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    Hungary: Towards a Strategic State Approach (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213555
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Hungary
    DDC: 943.9053
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Ungarn ; Governance ; Hungary ; Bericht ; Ungarn ; Verwaltung ; Governance
    Abstract: This report presents the findings and recommendations from analysis conducted by the OECD as part of the OECD-Hungary Strategic Partnership for Public Administration Reform. Through this initiative, the OECD has supported the government of Hungary in putting in place some of the key building blocks of a “strategic state”. The report’s recommendations can be expected to contribute to strengthening the efficiency, effectiveness, transparency and integrity of the public administration and contribute to supporting sustainable and inclusive growth and development in Hungary.
    DOI: 10.1787/9789264213555-en
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  • 20
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Gabon 2015 : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244481
    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 ; Gabon 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: Gabon 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gabun ; Taxation ; Gabon ; Gabun ; Steuer
    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.
    DOI: 10.1787/9789264244481-en
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  • 21
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    Climate Change Mitigation : Policies and Progress (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264238787
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. Atténuation du changement climatique ; Politiques publiques et progrès réalisés
    Parallel Title: Erscheint auch als Climate change mitigation
    Keywords: Internationale Klimapolitik ; Welt ; OECD-Staaten ; Environment ; Klimaschutz
    Abstract: This report reviews trends and progress on climate change mitigation policies in 34 OECD countries and 10 partner economies (Brazil, China, Colombia, Costa Rica, India, Indonesia, Latvia, Lithuania, the Russian Federation and South Africa), as well as in the European Union. Together, these countries account for over 80% of global GHG emissions. It covers three areas: 1) mitigation targets and goals, 2) carbon pricing instruments (such as energy and carbon taxation, emissions trading systems, as well as support for fossil fuels) and 3) key domestic policy settings in the energy and other sectors (including renewable energy, power generation and transport, innovation and R&D, and mitigation policies in agriculture, forestry, industry and waste sectors). The report is accompanied by an online country profiles tool containing more detailed information.
    DOI: 10.1787/9789264238787-en
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  • 22
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    Aligning Policies for a Low-carbon Economy (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264233294
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Erscheint auch als Aligning policies for a low-carbon economy
    DDC: 333.7914
    Keywords: Umweltpolitik ; Klimaschutz ; Klimapolitik ; Treibhausgas-Emissionen ; OECD-Staaten ; Klimaänderung ; Treibhausgas ; Klimaschutz ; Anpassung ; Strategie ; Nachhaltigkeit ; Energy ; Environment ; Finance and Investment ; Governance ; Taxation ; Transport ; Trade ; Erde ; Klimaschutz
    Abstract: This report produced in co-operation with the International Energy Agency (IEA), the International Transport Forum (ITF) and the Nuclear Energy Agency (NEA) identifies the misalignments between climate change objectives and policy and regulatory frameworks across a range of policy domains (investment, taxation, innovation and skills, trade, and adaptation) and activities at the heart of climate policy (electricity, urban mobility and rural land use). Outside of countries’ core climate policies, many of the regulatory features of today’s economies have been built around the availability of fossil fuels and without any regard for the greenhouse gas emissions stemming from human activities. This report makes a diagnosis of these contradictions and points to means of solving them to support a more effective transition of all countries to a low-carbon economy.
    DOI: 10.1787/9789264233294-en
    URL: Volltext
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  • 23
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    Fresh Figs : = Figues fraîches (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264234086
    Language: Multiple languages
    Pages: Online-Ressource (60 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Fresh Figs Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Fresh Figs. The electronic version of this brochure is available on the OECD website.
    DOI: 10.1787/9789264234086-en-fr
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  • 24
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    Boosting Malaysia's National Intellectual Property System for Innovation (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264239227
    Language: English
    Pages: Online-Ressource (145 p.) , ill.
    Parallel Title: Erscheint auch als Boosting Malaysia's national intellectual property system for innovation
    Keywords: Immaterialgüterrechte ; IP-Management ; Innovation ; Malaysia ; Science and Technology ; Malaysia
    Abstract: In order to attain its objective of becoming a high-income economy by 2020, Malaysia is engaged in efforts to enhance the performance of its innovation system. A range of challenges need to be addressed and different policy tools can help in this respect. For this purpose the national intellectual property (IP) system can play a pivotal role. This review assesses how Malaysian's national IP system promotes innovation and offers recommendations to improve the design of the system. It does so by analysing the organisation and governance of Malaysia's IP system as well as opportunities and challenges for different local users - ranging from small businesses to frontier companies and public research institutions. Moreover, the review discusses the state of IP markets in Malaysia and related policies and provides a comprehensive set of statistics describing the use of IP in Malaysia in recent years.
    DOI: 10.1787/9789264239227-en
    URL: Volltext
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  • 25
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    Herausforderungen für die Besteuerung der digitalen Wirtschaft (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264237100-de
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  • 26
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    OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264244160-en
    URL: Volltext
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  • 27
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    Estudios económicos de la OCDE: México 2015 (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264218734-es
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  • 28
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    Multi-dimensional Review of Myanmar : Volume 2. In-depth Analysis and Recommendations (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220577
    Language: English
    Pages: Online-Ressource (234 p.) , ill.
    Series Statement: OECD Development Pathways
    Parallel Title: Erscheint auch als Multi-dimensional review of Myanmar ; Vol. 2: In-depth analysis and recommendations
    Keywords: Development ; Myanmar ; Birma ; Entwicklung
    Abstract: Building on an initial assessment of constraints to development in Myanmar (Volume 1), this second volume provides analysis and policy recommendations in three key areas: structural transformation, education and skills, and financing development. It finds that Myanmar faces a crucial few years to shape growth towards a higher, more sustainable and equitable trajectory. To succeed, it will require a transformation of the economy from an agrarian base reliant on small-scale agriculture at present towards a broad range of modern activities. Building up the right skills in the workforce will be essential to support this structural transformation. Myanmar’s transformation will also depend upon how effectively the country can mobilise and allocate the financial resources needed to support its development, which could amount to as much as an additional 5-10% of GDP on average over the next two decades.
    DOI: 10.1787/9789264220577-en
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  • 29
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    Examen des politiques agricoles de l'OCDE : Suisse 2015 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226715 , 9789264236929
    Language: French
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: Examen des politiques agricoles de l'OCDE
    Parallel Title: Parallelausg. OECD Review of Agricultural Policies; Switzerland 2015
    Parallel Title: Parallelausg. OECD-Studie zur Agrarpolitik; Schweiz 2015
    DDC: 338.10949409034
    Keywords: Agriculture and Food ; Switzerland
    Abstract: Ce rapport examine les politiques agricoles de la Suisse et fait des recommandations concernant le rôle des réglementations, la réduction des obstacles aux échanges et des subventions à l’exportation, et la réduction des paiements directs aux exploitants agricoles. Le rapport recommande également d’augmenter les incitations à la production de produits de grande qualité à des prix compétitifs, de mettre en place des politiques différentes selon les régions, et de tenir compte de la durabilité de l’utilisation des ressources et du bien-être des animaux.
    DOI: 10.1787/9789264226715-fr
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  • 30
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    Governing the City (2015)
    Paris : OECD Publishing
    Details
    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).
    DOI: 10.1787/9789264226500-en
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  • 31
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    Institutions of Intergovernmental Fiscal Relations : Challenges Ahead (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264246966-en
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  • 32
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    Policy Guidance for Investment in Clean Energy Infrastructure : Expanding Access to Clean Energy for Green Growth and Development (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212664
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. Lignes directrices pour l'investissement dans une infrastructure énergétique propre ; Faciliter l'accès aux énergies propres en faveur du développement et de la croissance verte
    Parallel Title: Erscheint auch als Policy guidance for investment in clean energy infrastructure
    DDC: 332.673
    Keywords: Klimaschutz ; Energieinfrastruktur ; Energietechnik ; Infrastrukturinvestition ; Nachhaltige Energieversorgung ; Energy ; Environment ; Finance and Investment ; Erneuerbare Energien ; Energiepolitik
    Abstract: This publication provides governments with guidance on the policy options that are available to make the most of private investment opportunities in clean energy infrastructure, drawing on the expertise of climate and investment communities among others. It identifies key issues for policy makers to consider, including in investment policy, investment promotion and facilitation, competition policy, financial markets, and public governance. It also addresses cross-cutting issues, including regional co-operation and international trade for investment in clean energy infrastructure.
    DOI: 10.1787/9789264212664-en
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  • 33
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Colombia 2015 : Phase 2: Implementation of the Standard in Practice (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244993
    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: Colombia 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kolumbien ; Taxation ; Colombia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Colombia. 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.
    DOI: 10.1787/9789264244993-en
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  • 34
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    Skills for Social Progress : The Power of Social and Emotional Skills (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226159
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Skills Studies
    Parallel Title: Druckausg. u.d.T. Skills for social progress
    Parallel Title: Erscheint auch als Skills for social progress
    Keywords: Qualifikation ; Soziale Kompetenz ; Emotion ; Intelligenz ; OECD-Staaten ; Education
    Abstract: Today’s children will need a balanced set of cognitive, social and emotional skills in order to succeed in modern life. Their capacity to achieve goals, work effectively with others and manage emotions will be essential to meet the challenges of the 21st century. While everyone acknowledges the importance of socio-emotional skills such as perseverance, sociability and self-esteem, there is often insufficient awareness of “what works” to enhance these skills. Teachers and parents don’t really know whether their efforts at developing these skills are paying off, and what they could do better. Policies and programmes designed to measure and enhance socio-emotional skills vary considerably within and across countries. This report presents a synthesis of the OECD’s analytical work on the role of socio-emotional skills and proposes strategies to raise them. It analyses the effects of skills on a variety of measures of individual well-being and social progress, which covers aspects of our lives that are as diverse as education, labour market outcomes, health, family life, civic engagement and life satisfaction. The report discusses how policy makers, schools and families facilitate the development of socio-emotional skills through intervention programmes, teaching and parenting practices. Not only does it identify promising avenues to foster socio-emotional skills, it also shows that these skills can be measured meaningfully within cultural and linguistic boundaries.
    DOI: 10.1787/9789264226159-en
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  • 35
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    ¿Cómo va la vida? 2015 : Medición del bienestar (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264240735
    Language: Spanish
    Pages: Online-Ressource (292 p.)
    Parallel Title: Parallelausg. How's Life? 2015; Measuring Well-being
    Parallel Title: Parallelausg. Comment va la vie ? 2015 ; Mesurer le bien-être
    Keywords: Social Issues/Migration/Health ; Economics
    Abstract: ¿Cómo va la vida? 2015. Medición del bienestar describe los componentes esenciales que conforman el bienestar de las personas en los países de la OCDE y los países asociados. Incluye una gran variedad de estadísticas que abarcan tanto el bienestar material (ingresos, empleo y vivienda) como la calidad de vida en un sentido más amplio (salud, educación, balance vida-trabajo, medio ambiente, comunidad o apoyo social, compromiso cívico, satisfacción ante la vida y seguridad). En el informe se presenta la evidencia más reciente sobre el bienestar, así como su evolución en el tiempo y la distribución de los resultados de bienestar entre diferentes grupos de la población. Esta tercera edición de ¿Cómo va la vida? 2015. Medición del bienestar nos ayuda a comprender el bienestar en nuevas y diferentes formas. Se presta especial atención al bienestar de los niños, concluyendo que no todos tienen un buen inicio en la vida, y que los niños que pertenecen a familias de escasos recursos enfrentan mayores riesgos en su bienestar. En el informe se presentan nuevas medidas para capturar algunos de los recursos naturales, humanos, sociales y económicos que contribuyen a sostener el bienestar a lo largo del tiempo. En un capítulo sobre el trabajo de voluntariado se sugiere que éste puede crear un círculo virtuoso: hacer el bien propicia que las personas se sientan bien consigo mismas y aporta varios beneficios de bienestar adicionales, no solamente para los voluntarios sino también para la sociedad en su conjunto. Por último, en el informe se analizan las desigualdades de bienestar que prevalecen entre las diferentes regiones de los países, y se demuestra que el lugar donde habitan las personas puede influir de manera importante en sus oportunidades para vivir bien. ¿Cómo va la vida? 2015. Medición del bienestar es parte de la Iniciativa para una Vida Mejor de la OCDE, la cual incluye una serie de publicaciones sobre medición del bienestar, así como el Índice para una Vida Mejor, un sitio web interactivo que tiene por objetivo incluir a las personas en el debate sobre qué significa para ellos una vida mejor.
    DOI: 10.1787/9789264240735-es
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    Wasser und Städte : Sicherung einer nachhaltigen Zukunft (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264239210-de
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    Résultats du PISA 2012 : Les élèves et l'argent (Volume VI) : Les compétences en culture financière au XXIe siècle (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264243385
    Language: French
    Pages: Online-Ressource (220 p.) , ill.
    Series Statement: PISA
    Parallel Title: Parallelausg. PISA 2012 Results; Students and Money (Volume VI); Financial Literacy Skills for the 21st Century
    Keywords: Education
    Abstract: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) analyse non seulement les savoirs des élèves en mathématiques, en compréhension de l’écrit et en sciences, mais également leur savoir-faire. Vous avez entre les mains l’un des six volumes qui présentent les résultats de l’enquête PISA 2012, la cinquième édition de cette évaluation triennale. Le volume VI, Les élèves et l’argent : Les compétences en culture financière au XXIe siècle, examine l’expérience et les connaissances des élèves en matière d’argent.
    DOI: 10.1787/9789264243385-fr
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  • 38
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    Fostering Green Growth in Agriculture : The Role of Training, Advisory Services and Extension Initiatives (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264232198
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Promouvoir la croissance verte en agriculture ; Rôle de la formation, du conseil et de la vulgarisation
    Parallel Title: Erscheint auch als Fostering green growth in agriculture
    DDC: 630
    Keywords: Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment
    Abstract: Knowledge investment supporting the adoption of environmentally friendly farm practices is a key driver behind innovation processes in agriculture, yet impact evaluations and financial assessments of existing initiatives remain scarce despite dramatic changes in orientation, organisation and intervention. This report examines the role, performance and impact of farm advisory services, training and extension initiatives in the OECD area to foster green growth in agriculture. Based on a series of case studies, the report discusses a range of methodological issues and the merits of the different types of providers, and identifies best practices in sustainable agricultural management.
    DOI: 10.1787/9789264232198-en
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  • 39
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    Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía : Guía sobre educación tributaria en el mundo (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222786
    Language: Spanish
    Pages: Online-Ressource (216 p.)
    Parallel Title: Parallelausg. Building Tax Culture, Compliance and Citizenship; A Global Source Book on Taxpayer Education
    Parallel Title: Parallelausg. Édifier une culture fiscale, du civisme et de citoyenneté ; Un document de référence global de l'éducation des contribuables
    Keywords: Taxation
    Abstract: Este libro recoge las estrategias innovadoras en 28 países con el fin de ofrecer ideas e inspiración a las autoridades fiscales en los países en desarrollo con respecto a la educación de los contribuyentes y la divulgación para fortalecer la moral tributaria y el cumplimiento fiscal de sus ciudadanos. Los gobiernos se están esforzando más que nunca para movilizar una mayor recaudación tributaria a nivel nacional. Para ello, están llegando cada vez más a informar y comprometer generaciones de contribuyentes (de hoy - y futuras). El objetivo es fomentar una "cultura de cumplimiento" global basado en los derechos y responsabilidades, en el que los ciudadanos ven el pago de impuestos como un aspecto integral de su relación con su gobierno. En este contexto, la educación del contribuyente se convierte en el puente que une a la administración tributaria y los ciudadanos. Las autoridades fiscales son conscientes de que es muy difícil cambiar la cultura tributaria sin educación a una edad temprana o sin ciudadanos que abrazan voluntariamente el pago de impuestos. Estos esfuerzos son, en su mayor parte, bastante nuevo. La mayoría de los programas de educación de los contribuyentes, especialmente en América Latina y África, fueron creados durante la última década. Sin embargo, a pesar de esta corta historia, la educación del contribuyente cada vez mas se incluyó entre las líneas de negocio estratégicas de las administraciones tributarias.
    DOI: 10.1787/9789264222786-es
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  • 40
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    Ageing and Employment Policies: Poland 2015 (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264227279-en
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  • 41
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    Convenzione Multilaterale Sulla Mutua Assistenza Amministrativa in Materia Fiscale : Come modificata dal protocollo 2010 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202221
    Language: Italian
    Pages: Online-Ressource (112 p.)
    Parallel Title: Parallelausg. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters; Amended by the 2010 Protocol
    Parallel Title: Parallelausg. La Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale ; Amendée par le Protocole de 2010
    Keywords: Taxation
    Abstract: La presente pubblicazione contiene il testo ufficiale della Convenzione Multilaterale sulla Mutua Assistenza Amministrativa in materia fiscale, come modificata dal Protocollo del 2010. La Convenzione originaria è stata elaborata congiuntamente dal Consiglio d’Europa e dall’OCSE ed è stata aperta alla firma degli Stati membri di entrambe le Organizzazioni il 25 gennaio 1988. La Convenzione originaria è stata modificata nel 2010 al fine di armonizzarla con gli standard internazionali in materia di scambio di informazioni a fini fiscali e per aprirla all’adesione di tutti i Paesi, rispondendo all’appello del G20 di consentire a tutti i Paesi di trarre vantaggio dal nuovo contesto di cooperazione in materia fiscale mediante un iter più semplice. La Convenzione modificata dal Protocollo 2010 è entrata in vigore il 1° giugno 2011. La suddetta Convenzione mira ad aiutare i Governi ad assicurare il rispetto delle loro leggi fiscali e fornisce un quadro giuridico internazionale per la cooperazione tra Paesi per contrastare l’evasione e la frode fiscali a livello internazionale. La Convenzione offre una gamma di strumenti destinati alla cooperazione amministrativa in materia fiscale, prevedendo tutte le forme di scambio di informazioni, l’assistenza alla riscossione delle entrate e la notifica dei documenti. Facilita altresì i controlli congiunti e la condivisione di informazioni per contrastare altri delitti gravi (per esempio: il riciclaggio di denaro, la corruzione) quando siano state soddisfatte determinate condizioni. Tutela i diritti dei contribuenti, fornisce ampie garanzie per proteggere la confidenzialità delle informazioni scambiate, in particolare, riguardo ai dati personali. Il funzionamento di questa Convenzione multilaterale autonoma è supervisionato da un organo di coordinamento costituito dalle Parti alla Convenzione.
    DOI: 10.1787/9789264202221-it
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    Innovation, Agricultural Productivity and Sustainability in the Netherlands (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264238473-en
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  • 43
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    La gestion du risque de sécurité numérique pour la prospérité économique et sociale : Recommandation de l'OCDE et document d'accompagnement (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264246089
    Language: French
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. Digital Security Risk Management for Economic and Social Prosperity; OECD Recommendation and Companion Document
    Keywords: Governance ; Science and Technology
    Abstract: Les menaces de sécurité numérique potentiellement lourdes de conséquences économiques sont récemment devenues plus nombreuses et sophistiquées, alors même que l’environnement numérique est devenu un maillon essentiel du fonctionnement de l’économie et un facteur important de croissance, de bien-être et d’inclusivité. Pour profiter pleinement des avantages liés à l’environnement numérique, les parties prenantes doivent absolument cesser d’aborder le risque de sécurité numérique sous un angle technique dissocié de considérations économiques et sociales plus larges. Il leur faut d’urgence intégrer la gestion de ce risque à leurs processus décisionnels en matière économique et sociale. Les responsables de l’action publique doivent également mesurer toute la complexité du risque de sécurité numérique dans ses multiples dimensions, de la prospérité économique et sociale aux activités de police (lutte contre la « cybercriminalité ») en passant par la défense, la sécurité nationale et la sécurité internationale. Cette Recommandation de l'OCDE et son document d'accompagnement offrent des orientations sur ces aspects.
    DOI: 10.1787/9789264246089-fr
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    Improving Safety for Motorcycle, Scooter and Moped Riders (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789282107942
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: ITF Research Reports
    Keywords: Social Issues/Migration/Health ; Transport
    Abstract: The global fleet of powered two-wheelers (PTWs) is constantly increasing. In many countries, motorcycles, scooters and mopeds play a significant role in mobility, particularly in many of the world’s large cities. As such, PTWs are becoming an important component of the transport system. However, they represent an important challenge for road safety. PTW riders are at far more risk than car drivers per kilometre ridden in terms of fatalities and severe injuries entailing long-term disability. Moreover, they have not benefited from safety improvements at the same pace as car occupants over recent decades. Addressing the issue of PTW safety is thus an essential contribution to the success of the United Nations’ Decade of Action for Road Safety, which aims at halving the expected number of road deaths worldwide by 2020. This report reviews recent trends in powered two-wheeler crashes, the factors contributing to these crashes and their severity. It describes a set of countermeasures targeting user behaviours, the use of protective equipment, the vehicles and the infrastructure. Finally, it discusses motorcycle safety strategies in the context of a safe system.
    DOI: 10.1787/9789282107942-en
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  • 45
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    Innovation, productivité et durabilité de l'agriculture au Canada (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264238633
    Language: French
    Pages: Online-Ressource (202 p.) , ill.
    Parallel Title: Parallelausg. Innovation, Agricultural Productivity and Sustainability in Canada
    Keywords: Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; Canada
    Abstract: Pour l’essentiel, le secteur canadien de l’alimentation et de l’agriculture est compétitif et axé sur les exportations. Bien que les défis et opportunités du secteur agricole canadien varient nettement selon les régions, le secteur agricole primaire bénéficie d’abondantes ressources naturelles et les contraintes environnementales auxquelles il est assujetti sont limitées. Du fait de son climat et de sa géographie, le Canada diffère notamment de nombreux autres pays exportateurs nets dans la mesure où son agriculture représente une part de l’utilisation des terres et de l’eau bien moindre. Les principales atteintes à l’environnement qui lui sont dues tiennent à la pollution de l’eau par les éléments nutritifs localisée dans certains endroits. Les gains de productivité résultant de l’innovation et des changements structurels ont entraîné une hausse de la production et des revenus sans trop peser sur les ressources. Le secteur agricole canadien, axé sur les exportations, doit impérativement être capable d’innover pour tirer profit de l’augmentation et de l’évolution de la demande mondiale de produits agroalimentaires.
    DOI: 10.1787/9789264238633-fr
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    Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264241220
    Language: English
    Pages: Online-Ressource (28 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Preventing the artificial avoidance of permanent establishment status
    Keywords: Betrieblicher Standort ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.
    DOI: 10.1787/9789264241220-en
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    Investing in Youth: Tunisia : Strengthening the Employability of Youth during the Transition to a Green Economy (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226470
    Language: English
    Pages: Online-Ressource (244 p.)
    Series Statement: Investing in Youth
    Parallel Title: Parallelausg. Investir dans la jeunesse en Tunisie ; Renforcer l'employabilité des jeunes pendant la transition vers une économie verte
    Parallel Title: Erscheint auch als Investing in youth
    DDC: 331.3
    Keywords: Jugendpolitik ; Bildungsinvestition ; Bildungspolitik ; Junge Arbeitskräfte ; Tunesien ; Sozioökonomischer Wandel ; Jugend ; Berufstätigkeit ; Berufliche Qualifikation ; Arbeitsmarktpolitik ; Beschäftigungspolitik ; Social Issues/Migration/Health ; Tunisia ; Tunesien
    Abstract: This report provides a detailed diagnosis of the youth labour market in Tunisia, including a focus on vocational education and training and entrepreneurship, and within the context of Tunisia's transition to a green economy. The report takes an international comparative perspective, offering policy options to help improve school-to-work transitions. It also provides an opportunity for other countries to learn from the innovative measures that Tunisia has taken to strengthen the skills of youth and their employment outcomes.
    DOI: 10.1787/9789264226470-en
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    Issues in Agricultural Trade Policy : Proceedings of the 2014 OECD Global Forum on Agriculture (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264233911
    Language: English
    Pages: Online-Ressource (150 p.)
    Parallel Title: Erscheint auch als Issues in agricultural trade policy
    DDC: 338.1
    Keywords: Agrarpolitik ; Außenwirtschaftspolitik ; Agraraußenhandel ; OECD-Staaten ; G20-Staaten ; Schwellenländer ; Agriculture and Food ; Trade ; Indonesia
    Abstract: This book brings together a collection of papers prepared for the Global Forum on Agriculture that took place at the OECD in December 2014. It reviews current knowledge about agricultural policy and agricultural trade policy settings, and questions its pertinence in light of the profound market and structural changes that have been taking place in the global agro-food sector in recent decades. It aims to inform and assist policy-makers and negotiators as they seek to overcome the problems that have made the agricultural pillar of the Doha Agenda trade negotiations particularly difficult. The data and analysis presented cover OECD countries and major G20 and emerging economies that account for the great bulk of global food production, consumption and trade.
    DOI: 10.1787/9789264233911-en
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    OECD Environmental Performance Reviews: Poland 2015 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264237018 , 9789264227385
    Language: English
    Pages: Online-Ressource (204 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Pologne 2015
    DDC: 338.120938745
    Keywords: Environment ; Poland
    Abstract: The OECD Environmental Performance Review Programme provides independent assessments of countries’ progress in achieving their domestic and international environmental policy commitments, together with policy relevant recommendations. They are conducted to promote peer learning, to enhance governments’ accountability to each other and to the public, and to improve countries’ environmental performance, individually and collectively. The reviews are supported by a broad range of economic and environmental data. Each cycle of the Environmental Performance Reviews covers all OECD member countries and selected partner countries. The most recent reviews include: Iceland (2014), Sweden (2014), Colombia (2014). This report is the third OECD review of Poland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on forestry and biodiversity, as well as waste and materials management.
    DOI: 10.1787/9789264227385-en
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  • 50
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    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 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264237599
    Language: French
    Pages: Online-Ressource (92 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; Cameroon 2015; Phase 1; Legal and Regulatory Framework
    DDC: 343.67110402632
    Keywords: Taxation ; Cameroon
    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.
    DOI: 10.1787/9789264237599-fr
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    Examens environnementaux de l'OCDE : Suède 2014 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264237094 , 9789264227248
    Language: French
    Pages: Online-Ressource (212 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Sweden 2014
    Parallel Title: Parallelausg. OECD;s granskning av Sveriges miljöpolitik; Sverige 2014
    Keywords: Environment ; Sweden
    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. Ce rapport est le troisième examen environnemental de la Suède. Il évalue les progrès accomplis par la Suède en termes de développement durable et de croissance verte, avec un accent particulier sur le rôle phare de la Suède dans la réduction des émissions de gaz à effet de serre et sa gestion de l'eau et des services écosystémiques marins.
    DOI: 10.1787/9789264227248-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Senegal 2015 : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244511
    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 ; Sénégal 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: Senegal 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Senegal ; Taxation ; Senegal ; Senegal ; Finanzverwaltung
    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.
    DOI: 10.1787/9789264244511-en
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    Employment and Skills Strategies in Flanders, Belgium (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264234321 , 9789264228740
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Flanders, Belgium
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Flandern ; Employment ; Urban, Rural and Regional Development ; Belgium ; Bericht ; Flandern ; Arbeitsmarktpolitik
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Flanders, Belgium. It builds on sub-national data analysis and consultations with local stakeholders in two case study areas (Antwerp and Limburg). 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, regional, and local policy makers in Belgium 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.
    DOI: 10.1787/9789264228740-en
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    Les indicateurs de l'intégration des immigrés 2015 : Trouver ses marques (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264233799 , 9789264240728
    Language: French
    Pages: Online-Ressource (280 p.) , ill.
    Parallel Title: Parallelausg. Indicators of Immigrant Integration 2015; Settling In
    Parallel Title: Parallelausg. Integration von Zuwanderern; Indikatoren 2015
    Keywords: Social Issues/Migration/Health
    Abstract: Cette publication réalisée conjointement par l’OCDE et la Commission européenne présente la première grande comparaison internationale sur les résultats des immigrés et de leurs enfants entre tous les pays de l’UE et de l’OCDE, au travers de 27 indicateurs d'intégration organisés autour de cinq grands thèmes: emploi, éducation et compétences, inclusion sociale, citoyenneté active et cohésion sociale (chapitres 5 à 12). Trois chapitres contextuels présentent les caractéristiques démographiques, celles spécifiques à la population immigrée ainsi que la composition des ménages immigrés (chapitre 2 à 4). Deux chapitres spéciaux sont dédiés à des groupes spécifiques. Les jeunes issus de l’immigration, dont les résultats sont souvent pris comme référence pour évaluer le succès ou l’échec de l’intégration, constituent le premier groupe. Le second groupe est formé par les ressortissants de pays tiers dans l’Union européenne, et constitue un groupe cible des politiques d’intégration de l’Union européenne.
    DOI: 10.1787/9789264233799-fr
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    Driving Performance at Colombia's Communications Regulator (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264232945
    Language: English
    Pages: Online-Ressource (80 p.)
    Parallel Title: Erscheint auch als Driving performance at Colombia's communications regulator
    DDC: 338.09861
    Keywords: Aufsichtsbehörde ; Kolumbien ; Governance ; Colombia ; Kolumbien ; Telekommunikation ; Regulierung ; Aufsichtsbehörde
    Abstract: Measuring regulators’ performance can strengthen the contribution of regulatory policies to sustainable growth and development. While measuring a regulator’s performance is a fundamental function of a “world class” regulator, it is challenging, starting with the definition of what should be measured and including the attribution of outcomes to regulators’ actions and the availability of robust and evidence-based evaluation methodologies. This review is the first application of an innovative methodology that helps regulators address these challenges and improve the way in which they assess their own performance. The mehtodology puts performance measurement in the wider context of governance arrangements of economic regulators. The review finds a close link between the independence of the regulator and performance. It also stresses the importance of focusing on regulatory tools and processes and measuring their quality to help improve performance. It highlights the need to define clear goals to develop output and outcome indicators that can be actionable and useful for the regulator. The review provides a roadmap for strengthening performance assessment by Colombia's communications regulator and is expected to help advance the better regulation agenda of other Colombian regulators and economic regulators of OECD members.
    DOI: 10.1787/9789264232945-en
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    Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264231283-de
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    Examens environnementaux de l'OCDE : Espagne 2015 (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264235021-fr
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    Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - 2015 Rapport final (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250154
    Language: French
    Pages: Online-Ressource (110 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
    Keywords: Taxation
    Abstract: En raison de la mobilité et de la fongibilité de l’argent, les groupes multinationaux peuvent aisément obtenir des résultats fiscaux favorables en jouant sur le montant de la dette au sein d’une entité du groupe. L’approche recommandée fait en sorte que les déductions nettes d’une entité au titre d’intérêts sont directement liées à son activité économique, sur la base d’un certain pourcentage de son résultat avant charges d’intérêts, impôts, amortissement et provisions (EBITDA). Cette approche associe trois éléments : une règle fondée sur un ratio déterminé qui repose sur un ratio de référence intérêts nets/EBITDA ; une règle fondée sur un ratio de groupe qui autorise une entité à déduire plus de charges d’intérêts dans certaines circonstances, en fonction de la position de son groupe mondial ; et des règles ciblées qui traitent des risques spécifiques. Un pays peut décider de ne pas adopter la règle fondée sur un ratio de groupe, mais doit alors appliquer la règle fondée sur un ratio déterminé aux entités appartenant à des groupes multinationaux et nationaux, sans faire de discrimination indue.
    DOI: 10.1787/9789264250154-fr
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    Radioactive Waste Management and Constructing Memory for Future Generations : Proceedings of the International Conference and Debate, 15-17 September 2014 Verdun, France (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264249868
    Language: English
    Pages: Online-Ressource (178 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: The Preservation of Records, Knowledge and Memory (RK&M) across Generations initiative was launched by the Nuclear Energy Agency in 2011 to foster international reflection and progress towards this goal and to meet increasing demands by waste management specialists and other interested parties for viable and shared strategies. The RK&M initiative is now in its second phase, which is to last until 2017. Phase I culminated on 15‑17 September 2014 with the organisation of an international conference and debate on "Constructing Memory" held in Verdun, France. The conference was attended by approximately 200 participants from 17 countries and 3 international organisations. Participants included specialists from the radioactive waste management area and beyond, academics in the fields of archaeology, communications, cultural heritage, geography and history, as well as artists, archivists, representatives from local heritage societies and from communities that could host a radioactive waste repository.
    DOI: 10.1787/9789264249868-en
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    Guidance on the GLP Requirements for Peer Review of Histopathology (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264228306-en
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    Evaluation des activités de développement : Douze leçons du CAD de l'OCDE (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264229082
    Language: French
    Pages: Online-Ressource
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. Evaluating Development Activities; Twelve Lessons from DAC Peer Reviews
    Keywords: Development
    Abstract: L’Évaluation des activités de coopération au développement est l'un des domaines où l'influence du CAD sur la politique et la pratique peut le plus facilement être observée. Avoir un système d'évaluation qui est bien établi est l'une des conditions requise pour être membre du CAD. Chaque examen par les pairs examine la mise en place et la gestion de la fonction d'évaluation, en utilisant les normes et standards élaborés par le Réseau du CAD sur l'évaluation du développement.
    DOI: 10.1787/9789264229082-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Portugal 2015 : Phase 2: Implementation of the Standard in Practice (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264231634
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Portugal 2015
    DDC: 336.2
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Portugal ; Taxation ; Portugal
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Portugal. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264231634-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Uruguay 2015 : Phase 2: Implementation of the Standard in Practice (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264231665
    Language: English
    Pages: Online-Ressource (144 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: Uruguay 2015
    DDC: 336.2
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uruguay ; Taxation ; Uruguay
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay. 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.
    DOI: 10.1787/9789264231665-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritania 2015 : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264231405
    Language: English
    Pages: Online-Ressource (88 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 ; Mauritanie 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: Mauritania 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauretanien ; Taxation ; Mauritania
    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.
    DOI: 10.1787/9789264231405-en
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    Perspectives de l'OCDE sur les compétences 2015 : Les jeunes, les compétences et l'employabilité (version préliminaire) (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264235465
    Language: French
    Pages: Online-Ressource , ill.
    Parallel Title: Parallelausg. OECD Skills Outlook 2015; Youth, Skills and Employability
    DOI: 10.1787/9789264235465-fr
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    Managing Food Insecurity Risk : Analytical Framework and Application to Indonesia (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264233874
    Language: English
    Pages: Online-Ressource (104 p.)
    Parallel Title: Erscheint auch als Managing food insecurity risk
    DDC: 630
    Keywords: Ernährungssicherung ; Indonesien ; Agriculture and Food ; Indonesia
    Abstract: Many of the recent concerns about food security relate to perceived threats to current levels of food security, such as those due to price shocks or natural disasters. These threats concern the risk of food insecurity. This publication develops a risk-management tool to examine the robustness of policy responses to managing risks and uncertainty across a variety of different threats to food security, and applies the framework to an Indonesia case study. Five risk scenarios were selected as major threats to food security in Indonesia, following a consultation process among stakeholders and policy makers, and assessed in terms of existing and alternative agricultural and social policies. The risk assessment shows that domestic economic and natural disaster scenarios are more important than global price hikes and that a policy strategy that concentrates on addressing a single source of risk, such as a price spike in international markets, may increase vulnerability to other sources of risk such as domestic crop failure. The analysis yields a number of specific policy recommendations, including targeting of social assistance programme using food vouchers or cash transfers.
    DOI: 10.1787/9789264233874-en
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    OECD360: Norge 2015 : Hvordan gjør Norge det sammenlignet med andre land? (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264236615
    Language: Norwegian
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Norway
    Abstract: OECD360 gir deg de nyeste analysene og dataene fra OECDs nøkkelpublikasjoner. Tallrike grafikker illustrerer viktige aktuelle temaer. Utdanning, arbeid, grønn vekst, regionale perspektiver, jordbruk, økonomisk vekst, finanskrisen og dens konsekvenser for samfunnet og utviklingen: 8 temaer som sammenfatter situasjonen for ditt land og hele den internasjonale arenaen. Hver artikkel ledsages av to sider med grafikker som fremhever OECD-data fra tre grafikker hentet fra originalpublikasjonen – med StatLinks som gjør at du kan laste ned kildedataene til hver grafikk.
    DOI: 10.1787/9789264236615-no
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    The Practice of Cost Estimation for Decommissioning of Nuclear Facilities (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264237209
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Decommissioning of both commercial and R&D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. Several approaches are currently being used for decommissioning cost estimations, with an international culture developing in the field. The present cost estimation practice guide was prepared in order to offer international actors specific guidance in preparing quality cost and schedule estimates to support detailed budgeting for the preparation of decommissioning plans, for the securing of funds and for decommissioning implementation. This guide is based on current practices and standards in a number of NEA member countries and aims to help consolidate the practice and process of decommissioning cost estimation so as to make it more widely understood. It offers a useful reference for the practitioner and for training programmes.
    DOI: 10.1787/9789264237209-en
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    Test No. 435: In Vitro Membrane Barrier Test Method for Skin Corrosion (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242791
    Language: English
    Pages: Online-Ressource (13 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 435 ; Méthode d'essai in vitro sur membrane d'étanchéité pour la corrosion cutanée
    Keywords: Environment
    Abstract: This updated Test Guideline 435 provides an in vitro membrane barrier test method that can be used to identify corrosive chemicals. The test method utilizes an artificial membrane designed to respond to corrosive chemicals in a manner similar to animal skin in situ.
    DOI: 10.1787/9789264242791-en
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  • 70
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    Test No. 491: Short Time Exposure In Vitro Test Method for Identifying i) Chemicals Inducing Serious Eye Damage and ii) Chemicals Not Requiring Classification for Eye Irritation or Serious Eye Damage (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242432
    Language: English
    Pages: Online-Ressource (14 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 491 ; Méthode d'essai d'exposition de courte durée in vitro pour l'identification des produits chimiques i) provoquant des lésions oculaires graves ou ii) ne relevant d'aucune classification pour irritation oculaire ou lésion oculaire grave
    Keywords: Environment
    Abstract: This Test Guideline describes a cytotoxicity-based in vitro assay that is performed on a confluent monolayer of Statens Seruminstitut Rabbit Cornea (SIRC) cells, cultured on a 96-well polycarbonate microplate. After five-minute exposure to a test chemical, the cytotoxicity is quantitatively measured as the relative viability of SIRC cells using the MTT assay. Decreased cell viability is used to predict potential adverse effects leading to ocular damage. Cell viability is assessed by the quantitative measurement, after extraction from the cells, of blue formazan salt produced by the living cells by enzymatic conversion of the vital dye MTT, also known as Thiazolyl Blue Tetrazolium Bromide. The obtained cell viability is compared to the solvent control (relative viability) and used to estimate the potential eye hazard of the test chemical. A test chemical is classified as UN GHS Category 1 when both the 5% and 0.05% concentrations result in a cell viability smaller than or equal to (≤) 70%. Conversely, a chemical is predicted as UN GHS No Category when both 5% and 0.05% concentrations result in a cell viability higher than (〉) 70%.
    DOI: 10.1787/9789264242432-en
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  • 71
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    Public Goods and Externalities : Agri-environmental Policy Measures in Selected OECD Countries (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264239821
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Erscheint auch als Public goods and externalities
    Keywords: Öffentliche Güter ; Externer Effekt ; Landwirtschaft ; Umweltbelastung ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; Urban, Rural and Regional Development
    Abstract: Agriculture is a provider of commodities such as food, feed, fibre and fuel, and it can bring both positive and negative impacts on the environment. Yet most policy measures target farm systems, inputs and practices and agricultural infrastructure (driving forces) rather than the provision of agri-environmental public goods (environmental outcomes). This report analyses how a handful of OECD countries (Australia, Canada, Japan, United Kingdom and the United States) defines agri-environmental public goods and sets agri-environmental targets and reference levels, and the policies they implement for targeting certain agri-environmental public goods.
    DOI: 10.1787/9789264239821-en
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  • 72
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    Evaluating Quality Strategies in Asia-Pacific Countries : Survey Results (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264243590
    Language: English
    Pages: Online-Ressource (50 p.)
    Keywords: Social Issues/Migration/Health
    Abstract: The results of the survey provide a useful overview of quality strategies and policies, and show increasing commitment to quality of care in the Asia/Pacific region. The outcome of this study confirms the importance of the WHO-OECD expert network to facilitate communication/dissemination of evidence on quality improvement programmes and policies among countries.
    DOI: 10.1787/9789264243590-en
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  • 73
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    Nuclear New Build : Insights into Financing and Project Management (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264241749
    Language: English
    Pages: Online-Ressource (248 p.)
    Series Statement: Nuclear Development
    Keywords: Nuclear Energy
    Abstract: Nuclear new build has been progressing steadily since the year 2000, with the construction of 94 new reactors initiated and 56 completed reactors connected to the grid. Among these new reactors are some of the first generation III/III+ reactors of their kind. Drawing on a combination of conceptual analysis, expert opinion and seven in-depth case studies, this report provides policy makers and stakeholders with an overview of the principal challenges facing nuclear new build today, as well as ways to address and overcome them. It focuses on the most important challenges of building a new nuclear power plant, namely assembling the conditions necessary to successfully finance and manage highly complex construction processes and their supply chains. Different projects have chosen different paths, but they nonetheless share a number of features. Financing capital-intensive nuclear new build projects requires, for example, the long-term stabilisation of electricity prices whether through tariffs, power purchase agreements or contracts for difference. In construction, the global convergence of engineering codes and quality standards would also promote both competition and public confidence. In addition, change management, early supply chain planning and “soft issues” such as leadership, team building and trust have emerged over and again as key factors in the new build construction process. This report looks at ongoing trends in these areas and possible ways forward.
    DOI: 10.1787/9789264241749-en
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  • 74
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    Test No. 404: Acute Dermal Irritation/Corrosion (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242678
    Language: English
    Pages: Online-Ressource (8 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 404 ; Effet irritant/corrosif aigu sur la peau
    Keywords: Environment
    Abstract: This method provides information on health hazard likely to arise from exposure to liquid or solid test substance by dermal application. This Test Guideline recommends sequential testing strategies, which include the performance of validated and accepted in vitro or ex vivo tests for corrosion/irritation. The albino rabbit is the preferable laboratory animal. The substance to be tested is applied in a single dose to a small area of skin (approximately 6cm²) of an experimental animal; untreated skin areas of the test animal serve as the control. The exposure period is 4 hours. Residual test substance should then be removed. The dose is 0.5ml (liquid) or 0.5g (solid) applied to the test site. The method consists of two tests: the initial test and the confirmatory test (used only if a corrosive effect is not observed in the initial test). All animals should be examined for signs of erythema and oedema during 14 days. The dermal irritation scores should be evaluated in conjunction with the nature and severity of lesions, and their reversibility or lack of reversibility. When responses persist to the end of the 14-day observation period, the test substance should be considered an irritant.
    DOI: 10.1787/9789264242678-en
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  • 75
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    Test No. 421: Reproduction/Developmental Toxicity Screening Test (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242692
    Language: English
    Pages: Online-Ressource (14 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 421 ; Essai de dépistage de la toxicité pour la reproduction et le développement
    Keywords: Environment
    Abstract: This screening Test Guideline describes the effects of a test chemical on male and female reproductive performance. It has been updated with endocrine disruptor endpoints, in particular measure of anogenital distance and male nipple retention in pups and thyroid examination. The test substance is administered in graduated doses to several groups of males and females. Males should be dosed for a minimum of four weeks. Females should be dosed throughout the study, so approximately 63 days. Matings "one male to one female" should normally be used in this study. This Test Guideline is designed for use with the rat. It is recommended that each group be started with at least 10 animals of each sex. Generally, at least three test groups and a control group should be used. Dose levels may be based on information from acute toxicity tests or on results from repeated dose studies. The test substance is administered orally and daily. The results of this study include clinical observations, body weight and food/water consumption, oestrous cycle monitoring, offspring parameters observation/measurement, thyroid hormone measurement, as well as gross necropsy and histopathology. The findings of this toxicity study should be evaluated in terms of the observed effects, necropsy and microscopic findings. Because of the short period of treatment of the male, the histopathology of the testis and epididymus should be considered along with the fertility data, when assessing male reproductive effects.
    DOI: 10.1787/9789264242692-en
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  • 76
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    Essai n 439 : Irritation cutanée in vitro: essai sur épiderme humain reconstitué (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242999
    Language: French
    Pages: Online-Ressource (26 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 439; In Vitro Skin Irritation; Reconstructed Human Epidermis Test Method
    Keywords: Environment
    Abstract: Cette Ligne directrice décrit une procédure in vitro qui peut être utilisée pour identifier les dangers présentés par les produits chimiques irritants (substances et mélanges) conformément à la Catégorie 2 du Système général harmonisé de classification et d’étiquetage (SGH) de l’ONU. Elle s’appuie sur un épiderme humain reconstitué, qui dans sa conception globale, reproduit les propriétés biochimiques et physiologiques de la partie supérieure de la peau humaine. La viabilité cellulaire est mesurée par la conversion enzymatique du colorant vital MTT en un sel de formazan bleu, qui est mesuré quantitativement après extraction des tissus. Les produits chimiques testés irritants sont identifiés par leur capacité à réduire la viabilité cellulaire au-dessous d’un seuil défini (inférieur ou égal à 50% pour la Catégorie 2 du SGH de l’ONU). Cette Ligne directrice comprend aussi des normes de performance pour l’évaluation de méthodes d’essai similaires ou modifiées sur épiderme humain reconstitué. Quatre méthodes d’essai validées sont conformes à cette Ligne directrice. En fonction du cadre législatif et du système de classification utilisé, cette procédure peut être utilisée pour déterminer l’irritation cutanée de produits chimiques testés, en tant qu’essai de substitution d’essai d’irritation cutanée in vivo, ou en tant qu’essai de substitution partiel, dans le cadre d’une stratégie d’essai à plusieurs niveaux. Les produits chimiques colorés et ceux qui interfèrent avec le MTT peuvent également être testés par procédure HPLC.
    DOI: 10.1787/9789264242999-fr
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  • 77
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    Test No. 430: In Vitro Skin Corrosion: Transcutaneous Electrical Resistance Test Method (TER) (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242739
    Language: English
    Pages: Online-Ressource (15 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 430 ; Corrosion cutanée in vitro ; Essai de résistance électrique transcutanée (RET)
    Keywords: Environment
    Abstract: This Test Guideline addresses the human health endpoint skin corrosion. It is based on the rat skin transcutaneous electrical resistance (TER) test method, which utilizes skin discs to identify corrosives by their ability to produce a loss of normal stratum corneum integrity and barrier function. This Test Guideline was originally adopted in 2004 and updated in 2015 to refer to the IATA guidance document.
    DOI: 10.1787/9789264242739-en
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  • 78
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    Test No. 492: Reconstructed human Cornea-like Epithelium (RhCE) test method for identifying chemicals not requiring classification and labelling for eye irritation or serious eye damage (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242548
    Language: English
    Pages: Online-Ressource (27 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 492 ; Méthode d'essai sur modèle d'épithélium cornéen humain reconstitué (echr) pour l'identification de produits chimiques ne nécessitant aucune classification ni étiquetage pour irritation oculaire ou lésions oculaires graves
    Keywords: Environment
    Abstract: This Test Guideline describes an in vitro procedure allowing the identification of chemicals (substances and mixtures) not requiring classification and labelling for eye irritation or serious eye damage in accordance with UN GHS. It makes use of reconstructed human cornea-like epithelium (RhCE) which closely mimics the histological, morphological, biochemical and physiological properties of the human corneal epithelium. The test evaluates the ability of a test chemical to induce cytotoxicity in a RhCE tissue construct, as measured by the MTT assay. Coloured chemicals can also be tested by used of an HPLC procedure. RhCE tissue viability following exposure to a test chemical is measured by enzymatic conversion of the vital dye MTT by the viable cells of the tissue into a blue MTT formazan salt that is quantitatively measured after extraction from tissues. The viability of the RhCE tissue is determined in comparison to tissues treated with the negative control substance (% viability), and is then used to predict the eye hazard potential of the test chemical. Chemicals not requiring classification and labelling according to UN GHS are identified as those that do not decrease tissue viability below a defined threshold (i.e., tissue viability 〉 60%, for UN GHS No Category).
    DOI: 10.1787/9789264242548-en
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  • 79
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    Test No. 490: In Vitro Mammalian Cell Gene Mutation Tests Using the Thymidine Kinase Gene (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264242241
    Language: English
    Pages: Online-Ressource (25 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 490 ; Essai In Vitro de Mutation Génique Sur Cellules de Mammifères Utilisant le Gène de la Thymidine Kinase
    Keywords: Environment
    Abstract: The in vitro mammalian cell gene mutation test can be used to detect gene mutations induced by chemical substances. This TG includes two distinct in vitro mammalian gene mutation assays requiring two specific tk heterozygous cells lines: L5178Y tk+/-3.7.2C cells for the mouse lymphoma assay (MLA) and TK6 tk+/- cells for the TK6 assay. Genetic events detected using the tk locus include both gene mutations and chromosomal events. Cells in suspension or monolayer culture are exposed to, at least four analysable concentrations of the test substance, both with and without metabolic activation, for a suitable period of time. They are subcultured to determine cytotoxicity and to allow phenotypic expression prior to mutant selection. Cytotoxicity is usually determined by measuring the relative cloning efficiency (survival) or relative total growth of the cultures after the treatment period. The treated cultures are maintained in growth medium for a sufficient period of time, characteristic of each selected locus and cell type, to allow near-optimal phenotypic expression of induced mutations. Mutant frequency is determined by seeding known numbers of cells in medium containing the selective agent to detect mutant cells, and in medium without selective agent to determine the cloning efficiency (viability). After a suitable incubation time, colonies are counted.
    DOI: 10.1787/9789264242241-en
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  • 80
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    OECD Reviews of Health Systems: Colombia 2016 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248908
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Health Systems
    Parallel Title: Erscheint auch als OECD OECD reviews of health systems
    Keywords: Gesundheitsversorgung ; Gesundheitswesen ; Gesundheitspolitik ; Kolumbien ; Social Issues/Migration/Health ; Colombia ; Kolumbien ; Medizinische Versorgung ; Gesundheitswesen ; Gesundheitspolitik
    Abstract: Colombia’s record in extending health insurance and health services to its population is impressive. In 1990, around 1 in 6 of the population had health insurance. Now, nearly 97% do, with greatest expansion occurring amongst poorer households. Likewise, in 1993 out-of-pocket spending made up 52% of total national expenditure on health. By 2006, this had fallen to less than 15%. Although Colombia has high rates of income inequality (with a Gini coefficient of 53.5 in 2012, compared to the OECD average of 32.2), access to health care services is much more equal. In urban populations, for example, 1.8% of children aged less than two years of age are recorded as having received no routine vaccinations, compared to 1.0% of rural children. Colombia nevertheless faces important challenges to maintain and improve the performance of its health system. This report looks at Colombia’s health care system in detail and offers recommendations on what Colombia can do to ensure accessibility, quality, efficiency and sustainability.
    DOI: 10.1787/9789264248908-en
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    Les périls du tarissement : Vers une utilisation durable des eaux souterraines en agriculture (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248427
    Language: French
    Pages: 1 Online-Ressource (196 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallele Sprachausgabe Drying Wells, Rising Stakes: Towards Sustainable Agricultural Groundwater Use
    Keywords: Agriculture and Food
    Abstract: Les eaux souterraines ont généré de larges bénéfices pour l’agriculture irriguée dans les zones semi-arides des pays de l’OCDE, mais l’utilisation intensive de ces eaux au-delà de leur taux de recharge dans certaines régions a conduit à l’abaissement du niveau des nappes phréatiques et engendré des externalités environnementales négatives. Ce rapport présente une caractérisation de la diversité des systèmes hydrogéologiques, analyse les politiques des pays de l’OCDE et propose une panoplie de recommandations permettant aux eaux souterraines de contribuer de manière durable à la production agricole et de contribuer à son adaptation au changement climatique.
    DOI: 10.1787/9789264248427-fr
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    OECD Development Co-operation Peer Reviews: Portugal 2016 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248571
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Portugal ; Development ; Portugal
    Abstract: The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264248571-en
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    Mental Health and Work: Australia (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264246591
    Language: English
    Pages: 1 Online-Ressource (172 p.) , 16 x 23cm.
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    DDC: 362
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Australien ; Employment ; Social Issues/Migration/Health ; Australia
    Abstract: Tackling mental ill-health of the working-age population is a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Australia is the ninth and last in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that policy thinking in Australia shows well-advanced awareness both of the costs of mental illness for society as a whole and of the health benefits of employment. However, challenges remain in: making employment issues a concern of the health care services; helping young people succees in their future working lives; making the workplace a safe, supportive psychosocial environment; and better designing and targeting employment services for jobseekers with mental ill-health.
    DOI: 10.1787/9789264246591-en
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  • 84
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    The Changing Face of Strategic Crisis Management (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264249127
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Erscheint auch als The changing face of strategic crisis management
    Keywords: Risikomanagement ; Katastrophenschutz ; Governance
    Abstract: Strategically managing crises is an essential responsibility of governments. Often critical decisions need to be made swiftly under difficult and complex conditions, as crises’ impacts may spread beyond national borders and can trigger significant economic, social and environmental knock-on effects. Governments have a significant role to play in strengthening the resilience of their populations, communities and critical infrastructure networks. This report highlights the changing landscape of crises that governments are confronted with today. It discusses new approaches to deal with both traditional and new kinds of crises, and invites reflection on how best governments can adapt to change. Topics covered include capacity for early warning and “sense-making”, crisis communication and the role of social media, as well as strategic crisis management exercises. Finally, the review proposes practical policy guidance for strategic crisis management.
    DOI: 10.1787/9789264249127-en
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  • 85
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    Public goods and externalities : agri-environmental policy measures in Australia (2015)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.80
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
    DOI: 10.1787/5js08hx1btlw-en
    URL: http://dx.doi.org/10.1787/5js08hx1btlw-en
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  • 86
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    Public Goods and Externalities : Agri-environmental Policy Measures in the the United States (2015)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.84
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
    DOI: 10.1787/5js08hwhg8mw-en
    URL: http://dx.doi.org/10.1787/5js08hwhg8mw-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2015 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264720855
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Suisse 2015 (Rapport supplémentaire) : Phase 1: Cadre légal et réglementaire
    Keywords: Taxation ; Switzerland
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Switzerland.
    DOI: 10.1787/1a4f594a-en
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    Use of Adhesives (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264527393
    Language: English
    Pages: 1 Online-Ressource (189 p.)
    Series Statement: Series on Emission Scenario Documents no.34
    Keywords: Environment
    Abstract: This OECD Emission Scenario Document (ESD) provides information on the sources, use patterns, and potential release pathways of chemicals used in adhesive products, specifically during the use of adhesives in various industries. The document presents standard approaches for estimating the environmental releases of and occupational exposures to additives and components used in adhesive formulations.
    DOI: 10.1787/20a3446e-en
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    The Metropolitan Century : Understanding Urbanisation and its Consequences (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264228733
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als The metropolitan century
    DDC: 300
    Keywords: OECD ; Urbanisierung ; OECD-Staaten ; Urban, Rural and Regional Development ; OECD ; Metropolregion ; Verstädterung
    Abstract: The report provides an outline of recent and likely future urbanisation trends and discusses the consequences. The world is in the middle of an urbanisation process that will cause urbanisation rates to rise from low double digit rates to more than 80% by the end of the century. It argues that this is both a great opportunity and a great challenge, as decisions taken today will affect the lifes of people for a long time to come. The report aims at explaining why cities exist, and what can make them prosperous and function well. It also discusses whether cities are good for residents, for the countries they are located in and for the global environment. The report argues that cities exist and grow because they are a source of economic prosperity and offer amenities that benefit their residents. It concludes that urbanisation is a process that needs to be shaped by policy makers to ensure that all benefit from it.
    DOI: 10.1787/9789264228733-en
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  • 90
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    Drying Wells, Rising Stakes : Towards Sustainable Agricultural Groundwater Use (2015)
    Paris : OECD Publishing
    Details
    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:
    AR 22140
    RVK:
    ZD 65200
    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.
    DOI: 10.1787/9789264238701-en
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  • 91
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    Regulatory Policy in Perspective : A Reader's Companion to the OECD Regulatory Policy Outlook 2015 (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264241800
    Language: English
    Pages: Online-Ressource (252 p.)
    Parallel Title: Erscheint auch als Regulatory policy in perspective
    Keywords: Regulierung ; OECD-Staaten ; Governance ; OECD ; Regulierung
    Abstract: This volume collects expert papers on: the trends and challenges of regulatory policy today; regulatory impact assessment; stakeholder engagement; and ex-post evaluation. These papers provide background material for the 2015 edition of the OECD Regulatory Policy Outlook. They summarise the knowledge to date on these topics and underline progress made by countries in establishing the conditions for good regulation as well as the remaining challenges.
    DOI: 10.1787/9789264241800-en
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  • 92
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    National Climate Change Adaptation : Emerging Practices in Monitoring and Evaluation (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264229679-en
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  • 93
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    Open Government in Morocco (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226685
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. Le gouvernement ouvert au Maroc
    Parallel Title: Erscheint auch als Open government in Morocco
    Keywords: Regierung ; Good Governance ; Öffentliche Verwaltung ; Marokko ; Governance ; Morocco
    Abstract: The Open Government Review of Morocco is the first of its kind analysing a country’s open government policies and practices and their institutional and legal frameworks for implementation against OECD instruments. By bringing together a multitude of OECD instruments and expertise in different areas of public governance, the Review provides Moroccan policy makers, public sector officials and civil society activists with practical indications on how to improve and successfully implement their national open government agenda. In addition, the Review contains a list of recommendations on which to build Morocco’s Action Plan for the Open Government Partnership.
    DOI: 10.1787/9789264226685-en
    URL: Volltext
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  • 94
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Lesotho 2015 : Phase 1: Legal and Regulatory Framework (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264237742-en
    URL: Volltext
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  • 95
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    Government at a Glance: How Hungary Compares (2015)
    Paris : OECD Publishing
    Details
    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).
    DOI: 10.1787/9789264233720-en
    URL: Volltext
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  • 96
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    New Approaches to SME and Entrepreneurship Financing : Broadening the Range of Instruments (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264247857 , 9789264240957
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Parallel Title: Erscheint auch als New approaches to SME and entrepreneurship financing
    Keywords: KMU ; Unternehmensfinanzierung ; Gründungsfinanzierung ; Mittelstandsfinanzierung ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services ; Klein- und Mittelbetrieb ; Finanzierung
    Abstract: Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures. This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.
    DOI: 10.1787/9789264240957-en
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  • 97
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    Governing the Metropolitan City of Venice (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223592
    Language: English
    Pages: Online-Ressource (68 p.)
    Parallel Title: Erscheint auch als Governing the metropolitan city of Venice
    Keywords: Kommunalpolitik ; Venedig ; Urban, Rural and Regional Development
    Abstract: Prepared at the request of the City of Venice, this report explores the implications for Venice of the adoption in 2014 of new legislation on the governance of metropolitan cities. It builds on the analysis of the OECD Territorial Review of Venice (2010), analysing a number of different "functional geographies" of the larger urban region centred on Venice. The report argues that, although the new legislation offers some opportunities for Venice to address local challenges, it is important to look beyond the Metropolitan City of Venice as defined in the new legislation and to pursue greater governance co-ordination across the larger city region that encompasses Padua, Treviso and Venice (PaTreVe). Co-operation in the fields of transport, land use, environmental protection and water resources management is particularly important; there are also significant opportunities in the fields of culture and tourism. The report also outlines a possible way forward for governance co-operation at the level of PaTreVe.
    DOI: 10.1787/9789264223592-en
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  • 98
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    Innovation, Agricultural Productivity and Sustainability in Brazil (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264237056
    Language: English
    Pages: Online-Ressource (138 p.) , ill.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in Brazil
    DDC: 338.10981
    Keywords: Landwirtschaft ; Produktivität ; Nachhaltigkeit ; Innovation ; Ernährungsindustrie ; Agrarpolitik ; Brasilien ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Trade ; Industry and Services ; Brazil
    Abstract: Agriculture and the agro-processing sector in Brazil have shown impressive growth over the past two decades. This has largely been driven by productivity improvements and structural adjustment resulting from broad economic reforms, as well as new technologies developed by agricultural science. Government policy and industry initiatives are increasingly focused on the sustainability of agricultural development.
    DOI: 10.1787/9789264237056-en
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  • 99
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    Employment and Skills Strategies in Israel (2015)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9789264232969-en
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  • 100
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    Talente im Ausland: Ein Bericht über deutsche Auswanderer (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264234055
    Language: German
    Pages: Online-Ressource (150 p.)
    Parallel Title: Parallelausg. Talent Abroad; A Review of German Emigrants
    Keywords: Social Issues/Migration/Health ; Germany
    Abstract: 2010/2011 lebten mehr als drei Millionen in Deutschland geborene Personen in einem anderen OECD-Land. Um beurteilen zu können, welches Potenzial diese Auswandererpopulation für den deutschen Arbeitsmarkt darstellt, wird in diesem Bericht die Verteilung der deutschen Auslandsbevölkerung auf die einzelnen OECD-Länder sowie ihre Alters-, Geschlechts- und Bildungsstruktur ermittelt. Dabei wird eine Umorientierung der deutschen Auswanderer hin zu europäischen Zielländern und höheren Bildungsabschlüssen festgestellt. Die meisten deutschen Auswanderer sind nach wie vor in den Vereinigten Staaten ansässig, doch in der Schweiz und in Spanien ist die deutsche Auswandererbevölkerung besonders rasch gewachsen. Die internationalen Studierenden aus Deutschland stellen inzwischen sogar die größte Gruppe internationaler Studierender im OECD-Raum dar. Zwar erzielen deutsche Auswanderer weniger gute Arbeitsmarktergebnisse als die deutsche Inlandsbevölkerung, sie arbeiten jedoch überdurchschnittlich häufig in Berufen mit hohem Qualifikationsniveau. Die Erhebungsdaten deuten darauf hin, dass sich viele Deutsche in Deutschland mit Auswanderungsgedanken tragen und dass viele deutsche Auswanderer offen für eine eventuelle Rückkehr sind. Allerdings scheinen jene, die in den letzten Jahren zurückgekehrt sind, ein niedrigeres Bildungsniveau aufzuweisen als die, die ausgewandert sind.
    DOI: 10.1787/9789264234055-de
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