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  • 2010-2014  (2.784)
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  • 1
    Sprache: Englisch , Französisch
    Seiten: Online-Ressource
    Serie: SourceOECD
    Paralleltitel: Druckausg. u.d.T. Ageing and employment policies
    Vorheriger Titel: 2.2003 Hauptsacht. franz.. - 2.2003 Parallelsacht. engl.
    Schlagwort(e): OECD ; Mitgliedsstaaten ; Bevölkerungsentwicklung ; Arbeitsmarktpolitik ; Sozialpolitik
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    ISBN: 9789264775466
    Sprache: Deutsch
    Paralleltitel: Erscheint auch als OECD PISA 2018 Ergebnisse
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    Online-Ressource
    Online-Ressource
    Paris : OECD
    Sprache: Englisch
    Schlagwort(e): Panama Economic conditions ; Panama Economic policy ; Congresses ; Panama Social conditions ; Congresses ; Panama Economic policy ; Electronic books
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Sprache: Englisch
    Serie: OECD/G20 base erosion and profit shifting project
    Schlagwort(e): Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Online-Ausg. International migration outlook ...
    Paralleltitel: Dt. Ausg. Internationaler Migrationsausblick
    Paralleltitel: Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Zeitschrift ; Bericht ; Internationale Migration ; Trend ; Internationale Migration ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Sprache: Englisch , Französisch
    Ausgabe: [Elektronische Ressource]
    Serie: OECD statistics
    Schlagwort(e): Diskette
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Erscheint auch als International migration outlook ...
    Paralleltitel: Erscheint auch als Internationaler Migrationsausblick
    Paralleltitel: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD
    Dazugehörige Bände
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: SourceOECD
    Paralleltitel: Franz. Ausg. u.d.T. Études de l'OCDE sur l'administration électronique
    Paralleltitel: Druckausg. u.d.T. OECD e-government studies
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 9
    Online-Ressource
    Online-Ressource
    Paris : OECD
    Dazugehörige Bände
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: SourceOECD
    Paralleltitel: Druckausg. u.d.T. Enterprise policy performance assessment
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    Online-Ressource
    Online-Ressource
    Paris
    Dazugehörige Bände
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: SourceOECD
    Serie: Emerging economies transition
    Paralleltitel: Franz. Ausg. u.d.T. Examen des politiques d'investissement
    Paralleltitel: Druckausg. u.d.T. OECD investment policy reviews
    Schlagwort(e): Auslandsinvestition
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 11
    Online-Ressource
    Online-Ressource
    Paris : OECD
    Dazugehörige Bände
    Sprache: Englisch , Französisch , Spanisch
    Seiten: Online-Ressource
    Serie: SourceOECD
    Paralleltitel: Druckausg. u.d.T. International standardisation of fruit and vegetables
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 12
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , 1999-124X , 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Erscheint auch als International migration outlook ...
    Paralleltitel: Erscheint auch als Internationaler Migrationsausblick
    Paralleltitel: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 13
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; Ed. 30.2006 -
    ISSN: 1995-3968 , ISSN 1999-124X , ISSN 1999-124X
    Sprache: Englisch
    Erscheinungsverlauf: Ed. 30.2006 -
    Paralleltitel: Erscheint auch als International migration outlook ...
    Paralleltitel: Erscheint auch als Internationaler Migrationsausblick
    Paralleltitel: Erscheint auch als Franz. Ausg. ---〉 Perspectives des migrations internationales
    Vorheriger Titel: Vorg. Trends in international migration
    Vorheriger Titel: annual report ...
    Vorheriger Titel: SOPEMI
    DDC: 330
    RVK:
    RVK:
    Schlagwort(e): Internationale Migration ; Arbeitsmigranten ; Migrationspolitik ; OECD-Staaten ; Emigration and immigration Statistics ; Periodicals ; Alien labor Statistics ; Periodicals ; Emigration and Immigration ; Demography ; Economics ; Annual Reports ; Internationale Migration ; Internationale Prozesse und Tendenzen Internationale Migration ; Einwanderung/Einwanderer ; Auswanderung/Auswanderer ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Bisherige Entwicklung, gegenwärtige Lage ; Länderbericht ; OECD countries Statistics Emigration and immigration ; Periodicals ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Bericht ; Internationale Migration ; Trend
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : [Verlag nicht ermittelbar] ; 1.2003 -
    ISSN: 1815-199X
    Sprache: Englisch
    Seiten: Online-Ressource
    Erscheinungsverlauf: 1.2003 -
    Schlagwort(e): Amtsdruckschrift ; Arbeitspapier ; Graue Literatur ; Monografische Reihe
    Anmerkung: Gesehen am 20.04.2022
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 15
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    ISSN: 1995-3879 , 2307-3764
    Sprache: Englisch
    Erscheinungsverlauf: 1.2005 - 6.2010; [7.]2011/12(2012); 8.2013; 2014 - 2015/16(2016); damit Ersch. eingest.
    Serie: OECD publishing
    Paralleltitel: Engl. Ausg. OECD OECD factbook
    Paralleltitel: Online-Ausg. Die OECD in Zahlen und Fakten
    DDC: 337.1021
    RVK:
    Schlagwort(e): OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Sozialstatistik ; Umweltstatistik ; OECD-Staaten ; Amtsdruckschrift ; Statistik ; Graue Literatur ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 16
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD ; 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    ISSN: 1995-3879 , 1814-7364 , 1814-7364
    Sprache: Englisch
    Erscheinungsverlauf: 1.2005 - 6.2010; [7.]2011/12=2011; 8.2013; 2014 - 2015/2016 ; damit Erscheinen eingestellt
    Serie: OECD publishing
    Paralleltitel: Parallele Sprachausgabe OECD Die OECD in Zahlen und Fakten
    Paralleltitel: Erscheint auch als OECD OECD factbook
    Paralleltitel: Erscheint auch als OECD OECD factbook
    DDC: 300
    RVK:
    RVK:
    Schlagwort(e): OECD ; Statistische Grunddaten ; Wirtschaftsstatistik ; Umweltstatistik ; Sozialstatistik ; OECD-Staaten ; Statistik ; Graue Literatur ; Amtsdruckschrift ; Zeitschrift ; Statistik ; Mitgliedsstaaten ; OECD ; Mitgliedsstaaten ; Wirtschaft ; Umwelt ; Bevölkerung ; OECD ; Mitgliedsstaaten
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 17
    Online-Ressource
    Online-Ressource
    [s.l.] : OECD Paris
    ISBN: 9264211187
    Sprache: Englisch
    Seiten: Online Ressource (3910 KB, 428 S.)
    Ausgabe: 1. Aufl.
    Ausgabe: Online-Ausg.
    Paralleltitel: Print version International Migration Outlook 2014
    DDC: 304.8
    Schlagwort(e): Emigration and immigration ; OECD countries Emigration and immigration ; Electronic books
    Kurzfassung: This flagship publication on migration analyses recent developments in migration movements and policies in OECD countries and selected non-OECD countries. This edition also contains two special chapters on "The labour market integration of immigrants and their children: developing, activating and using skills" and "Managing labour migration: Smart policies to support economic growth". It also includes Country notes and a Statistical Annex. This special edition is launched at the occasion of the High-level Policy Forum on Migration (Paris, 1-2 December 2014).
    Beschreibung / Inhaltsverzeichnis: ""Foreword""; ""Table of contents""; ""Editorial: Migration policy in a time of uncertainty""; ""Executive summary""; ""Main trends""; ""Investing in the labour market integration of immigrants""; ""Developing smart labour migration management systems""; ""Key figures""; ""Chapter 1. Recent developments in international migration trends""; ""Key findings""; ""Recent trends in international migration""; ""Table 1.1. Inflows of permanent immigrants into selected OECD countries, 2007-13""; ""Evolution of immigration since the financial crisis""
    Beschreibung / Inhaltsverzeichnis: ""Figure 1.1. Change in permanent flows between 2007-11 average and 2012""""Trends in the composition of migration flows""; ""Figure 1.2. Permanent immigration in OECD countries by category of entry, standardised statistics, 2007-12""; ""Figure 1.3. Labour migration to Europe""; ""Figure 1.4. Permanent immigration by category of entry or of status change into selected OECD countries, 2012""; ""Temporary labour migration""; ""Table 1.2. Temporary-type labour migration, by category, 2007-12""; ""Asylum seeking""; ""Table 1.3. Inflows of asylum seekers by country of destination, 2009-13""
    Beschreibung / Inhaltsverzeichnis: ""Figure 1.5. New Syrian asylum seekers in 44 industrialised countries by quarter, 2011-14""""International students""; ""Figure 1.6. Foreign students worldwide and in OECD countries, 2000-12""; ""Table 1.4. International tertiary-level students in OECD countries, 2012""; ""Figure 1.7. Main countries of origin of the international students in tertiary education of OECD countries, 2008 and 2012""; ""Origin country of international migrants""; ""Table 1.5. Immigration into OECD countries, top 50 countries of origin, 2007, 2009, 2011 and 2012""; ""Net migration""
    Beschreibung / Inhaltsverzeichnis: ""Figure 1.8. Average annual net migration rates, 2005-08 and 2009-12""""Notes""; ""Chapter 2. Labour market integration of immigrants and their children: Developing, activating and using skills""; ""Key policy findings""; ""Box 2.1. Effective policies for better using the potential of immigrants and their children""; ""Introduction""; ""Box 2.2. OECD work on the integration of immigrants and their children""; ""The labour market integration context""; ""Size and structure of immigrant populations""; ""Figure 2.1. Foreign-born as a percentage of the total population, 2012""
    Beschreibung / Inhaltsverzeichnis: ""Figure 2.2. Share of the highly educated among the foreign- and native-born of working age (15-64 years old), 2013""""Figure 2.3. Distribution of the working-age foreign-born by continent of birth, 2010-11""; ""Figure 2.4. Characteristics of immigrants in OECD countries, 2012""; ""The qualifications and skills of foreign-born adults and their offspring""; ""Figure 2.5. Difference in the distribution of very low and high education levels between the foreign- and native-born aged 25-54, 2013""
    Beschreibung / Inhaltsverzeichnis: ""Figure 2.6. Mean literacy scores by country of residence, level of education, and place of birth of 16- to 64-year-olds, 2012""
    Anmerkung: Description based upon print version of record
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 18
    Online-Ressource
    Online-Ressource
    [s.l.] : OECD Paris
    ISBN: 926422744X , 9789264227446
    Sprache: Englisch
    Seiten: Online Ressource (5487 KB, 204 S.)
    Ausgabe: 1. Aufl.
    Paralleltitel: Print version OECD Pensions Outlook 2014
    DDC: 305.2609051
    Schlagwort(e): Electronic books
    Kurzfassung: This 2014 edition of the OECD Pensions Outlook examines the ever-changing pensions landscape. It looks at pension reform, the role of private pensions and retirement savings. Population ageing and longevity risk is examined as are the means of increasing coverage and providing automatic enrolment. The volume is rounded out by a chapter on default retirement strategies.
    Kurzfassung: This 2014 edition of the OECD Pensions Outlook examines the ever-changing pensions landscape. It looks at pension reform, the role of private pensions and retirement savings. Population ageing and longevity risk is examined as are the means of increasing coverage and providing automatic enrolment. The volume is rounded out by a chapter on default retirement strategies
    Beschreibung / Inhaltsverzeichnis: Title page; Legal and rights; Foreword; Editorial: Demographic change and economic stagnation put pressure on pension systems; Executive summary; Chapter 1. Responding to the challenges posed by population ageing and longevity risk; Chapter 2. Post-crisis pension reforms; Chapter 3. Saving for retirement and the role of private pension provision in retirement readiness; Chapter 4. Increasing private pension coverage and automatic enrolment schemes: Evidence from six OECD countries; Chapter 5. Pension communication: Pension statements and national campaigns; About the OECD
    Anmerkung: Description based upon print version of record
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  • 19
    ISBN: 9789264208063
    Sprache: Englisch
    Seiten: 250 S.
    Ausgabe: Online-Ausg. Online-Ressource
    Serie: PISA 2012 results vol. 5
    Serie: PISA
    Serie: PISA 2012 results
    Paralleltitel: Erscheint auch als PISA 2012 results ; Vol. V: Creative problem solving
    Schlagwort(e): Education
    Kurzfassung: This fifth volume of PISA 2012 results presents an assessment of student performance in problem solving, which measures students’ capacity to respond to non-routine situations in order to achieve their potential as constructive and reflective citizens. It provides the rationale for assessing problem-solving skills and describes performance within and across countries and economies. In addition, the volume highlights the relative strengths and weaknesses of each school system and examines how they are related to individual student characteristics, such as gender, immigrant background and socio-economic status. The volume also explores the role of education in fostering problem-solving skills.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264204126
    Sprache: Französisch
    Seiten: Online-Ressource (134 p.) , ill.
    Paralleltitel: Parallelausg. The Survey of Adult Skills; Reader's Companion
    Schlagwort(e): Education
    Kurzfassung: La révolution technologique amorcée au cours des dernières décennies du XXe siècle a modifié presque toutes les facettes de notre vie au XXIe siècle. Les services de transport et de communication ont gagné en rapidité et en efficacité, et facilitent désormais les déplacements partout dans le monde des personnes, des marchandises, des services et des capitaux, entraînant la mondialisation des économies. Ces mutations sociales et économiques ont, à leur tour, fait évoluer la demande de compétences. Alors que l’automatisation gagne sans cesse le secteur industriel et certaines tâches peu qualifiées, les besoins en aptitudes cognitives routinières et en savoir-faire artisanal vont en diminuant, tandis que les compétences en traitement de l’information et d’autres aptitudes cognitives et compétences interpersonnelles de haut niveau sont toujours plus prisées. L’Évaluation des compétences des adultes, lancée dans le cadre du Programme pour l’évaluation internationale des compétences des adultes (PIAAC), vise à fournir un nouvel éclairage sur le rôle de certaines de ces compétences clés dans la société et sur leur utilisation dans le cadre privé et professionnel. Elle mesure directement la maîtrise de plusieurs compétences en traitement de l’information : la littératie, la numératie et la résolution de problèmes dans des environnements à forte composante technologique. Accompagnant les Perspectives de l’OCDE sur les compétences 2013 : Premiers résultats de l’Évaluation des compétences des adultes, ce manuel passe en revue la conception et la méthodologie de l’évaluation, et ses relations avec d’autres évaluations internationales menées auprès des jeunes étudiants et des adultes.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224407
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 475; Essai d'aberration chromosomique sur moelle osseuse de mammifères
    Schlagwort(e): Environment
    Kurzfassung: The mammalian in vivo chromosome aberration test is used for the detection of structural chromosome aberrations induced by test compounds in bone marrow cells of animals, usually rodents (rats, mice and Chinese hamsters). Structural chromosome aberrations may be of two types: chromosome or chromatid. Animals are exposed to the test substance (liquid or solid) by an appropriate route of exposure (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection) and are sacrificed at appropriate times after treatment. Prior to sacrifice, animals are treated with a metaphase-arresting agent. Chromosome preparations are then made from the bone marrow cells and stained, and metaphase cells are analysed for chromosome aberrations. Each treated and control group must include at least 5 analysable animals per sex. The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224223
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Schlagwort(e): Environment
    Kurzfassung: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
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  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264224155
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 239 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is designed to assess the toxicity of chemicals on the growth of the rooted aquatic plants (Myriophyllum spicatum) growing in water-sediment system. Shoot apices of healthy and non-flowering plant are potted in standardised, artificial sediment supplemented with additional nutrient and exposed to at least five concentrations of the chemical over a period of 14 days. A minimum of 6 replicates for the untreated control and 4 replicates for each test concentration should be used. The measured quantitative variables include growth of shoot length and development of fresh and dry weight, and the measured qualitative variables include presence or not of chlorosis and necrosis or growth deformities. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be e.g. 10, 20, 50.) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 24
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264223387
    Sprache: Deutsch
    Seiten: Online-Ressource (100 p.) , ill.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Schlagwort(e): Taxation
    Kurzfassung: Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil 1 des Berichts wird durch einen Kommentar ergänzt werden, der die empfohlenen Regeln erklären und ihre Anwendung anhand konkreter Beispiele erläutern soll. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
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  • 25
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264201842
    Sprache: Französisch
    Seiten: Online-Ressource (290 p.) , ill.
    Paralleltitel: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Schlagwort(e): Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Kurzfassung: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
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  • 26
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264085510
    Sprache: Englisch
    Seiten: Online-Ressource (27 p.)
    Serie: OECD Series on Testing and Assessment no.75
    Schlagwort(e): Environment
    Kurzfassung: The method described in this guidance document assesses the effects of plant protection products (PPPs), and has been validated using the active Fenoxycarb, which is known to act as an insect growth regulator (IGR), to the honey bee brood (Apis mellifera L.) under semi-field conditions (tunnel conditions followed by field conditions). The method can be used to address concerns regarding the impact on the brood development in honey bee colonies which are exposed to treatments of PPPs in agricultural crops. The aim of this test is to fill an identified gap or complement the sequential testing scheme with the development of a test method under semi-field conditions and to produce quantitative data that can be used as the basis for the evaluation of IGRs and other larvicidal compounds.
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  • 27
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264222175
    Sprache: Französisch
    Seiten: Online-Ressource (182 p.)
    Paralleltitel: Parallelausg. Tourism and the Creative Economy
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States
    Kurzfassung: Alors que l'importance de l'économie créative continue de croître, de fortes synergies entre le tourisme et les industries créatives émergent offrant ainsi un potentiel considérable pour amplifier la demande touristique et développer de nouveaux produits, expériences et marchés. Ces nouveaux liens entrainent le passage d’un modèle classique de tourisme culturel vers de nouveaux modèles de tourisme créatif basés sur la culture immatérielle et la création contemporaine. Ce rapport fait des proposition pour l'élaboration de politiques efficaces dans ce domaine, en s’appuyant sur la relation de plus en plus forte entre tourisme et secteurs créatifs. A partir d’études de cas récentes, il étudie également comment renforcer et valoriser ces liens pour générer davantage de valeur ajoutée. Des politiques actives sont nécessaires pour que les pays, les régions et les villes bénéficient au maximum des synergies entre tourisme et créativité. Les principales questions politiques sont analysées.
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  • 28
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    Paris : OECD Publishing
    ISBN: 9789264224414
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 475; Mammalian Bone Marrow Chromosomal Aberration Test
    Schlagwort(e): Environment
    Kurzfassung: L'essai d'aberration chromosomique in vivo sur mammifères est employé à l’identification des composés d'essai qui induisent des aberrations structurales dans des cellules de moelle osseuse d’animaux, généralement des rongeurs (rats, souris et hamsters chinois). Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. Des animaux sont exposés à la substance d'essai (liquide ou solide) par une voie d'exposition appropriée (habituellement par gavage via une sonde gastrique ou d’une canule de tubage appropriée, ou par injection intrapéritonéale) et sont sacrifiés après des délais appropriés de traitement. Avant le sacrifice, les animaux sont traités avec un inhibiteur de fuseau. Des préparations chromosomiques sont alors faites à partir des cellules de moelle et colorées, et des cellules de métaphase sont analysées pour mettre en évidence les aberrations chromosomiques. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. La dose de limite est 2000 de mg/kg pc/jour pour le traitement jusqu'à 14 jours, et de 1000 mg/kg pc/jour pour le traitement de plus de 14 jours.
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  • 29
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    Paris : IEA
    ISBN: 9789264174481
    Sprache: Englisch
    Seiten: Online-Ressource (240 p.)
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  • 30
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    Paris : OECD Publishing
    ISBN: 9789264190832
    Sprache: Englisch
    Seiten: Online-Ressource
    Serie: Energy Policies of IEA Countries
    Schlagwort(e): Energy ; European Union
    Kurzfassung: In October 2014, the European Union (EU) set ambitious climate and energy targets for 2030, confirming its global leadership on climate change. But while the targets are in place, the legal framework to implement them is yet to be developed. Energy Policies of IEA Countries: European Union – 2014 provides recommendations on how the targets can be reached in a cost-effective and integrated way, while fostering the competitiveness and energy security of the European Union. The recommendations build on the lessons learned since the first IEA in-depth review of the European Union in 2008. Since then, EU energy policy has been driving energy market integration, cross-border trade and the implementation of energy and climate targets by 2020. The European Union is a global leader in transitioning towards a low-carbon economy: Europe’s unprecedented renewable energy boom, its action on energy efficiency and the economic downturn have all contributed to a drop in greenhouse gas emissions. However, energy security concerns have increased. Ageing nuclear and coal plants will be shut, and EU energy systems and markets must accommodate growing shares of variable renewable energy. The European Union seeks to foster access to diversified gas and oil supplies to reduce dependence on single suppliers. Making the most of its diversity, the European Union must strengthen the internal energy market to enhance both its energy security and the competitiveness of its industry. Yet, important interconnections are missing, and, despite the opening of the wholesale market and decreasing prices , concentrated and regulated retail markets do not deliver benefits to consumers. As member states adopt different decarbonisation pathways and energy policy choices, a strong “Energy Union” is needed with effective energy market rules and policies that support the development of low-carbon technologies, within the new energy and climate policy framework for 2030.
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  • 31
    ISBN: 9789264226487
    Sprache: Spanisch
    Seiten: Online-Ressource (96 p.)
    Paralleltitel: Parallelausg. OECD Science, Technology and Industry Outlook 2014
    Schlagwort(e): Science and Technology ; Industry and Services
    Kurzfassung: La ciencia, la tecnología y la innovación (CTI) son factores decisivos para lograr un desarrollo social y económico sostenible. La OCDE hace recomendaciones de política basadas en evidencia acerca de la aportación de la CTI a las metas de crecimiento, empleo, sustentabilidad y bienestar de las naciones. Los países de Iberoamérica han estado trabajando de cerca con la OCDE sobre diversos aspectos de CTI y ahora, a propósito de la Reunión de Ministros y Altas Autoridades de Ciencia, Tecnología e Innovación, a celebrarse el 27 y 28 de noviembre en la ciudad de Puebla, México, la Organización ha preparado el presente Informe Iberoamericano, que se deriva de su OECD Science, Technology and Industry Outlook 2014. Su finalidad es informar a los responsables del diseño de políticas de CTI de la región, así como a representantes y analistas del sector empresarial, sobre los cambios recientes y próximos en los modelos mundiales de CTI. Asimismo, destaca las posibles implicaciones actuales y futuras de las políticas de CTI de los países a nivel tanto global como nacional.
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  • 32
    ISBN: 9789264226173
    Sprache: Englisch
    Seiten: 326 S.
    Ausgabe: Online-Ausg. Online-Ressource
    Serie: TALIS
    Paralleltitel: Erscheint auch als New insights from TALIS 2013
    Schlagwort(e): OECD ; Lehrkräfte ; Bildungseinrichtung ; Schule ; Vergleich ; OECD-Staaten ; Education ; OECD ; Lehrer ; Grundschule ; Sekundarstufe
    Kurzfassung: The Teaching and Learning International Survey (TALIS) asks teachers and principals who they are, where they teach and how they feel about their work. The results on lower secondary schools were published in TALIS 2013 Results: An International Perspective on Teaching and Learning. A few countries chose to also conduct the survey in primary and/or upper secondary education. This report presents the results of these options and offers a broader view of teachers and school principals across all levels of compulsory education, and all the similarities and differences in the issues they are facing.
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  • 33
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    Paris : OECD Publishing
    ISBN: 9789264212916
    Sprache: Französisch
    Seiten: Online-Ressource (86 p.)
    Paralleltitel: Parallelausg. Policy Framework for Investment in Agriculture
    Schlagwort(e): Finance and Investment
    Kurzfassung: Le Cadre d’action pour l’investissement agricole (CAIA) a vocation à aider les pays à évaluer et concevoir des politiques visant à attirer l’investissement privé vers l’agriculture et à optimiser la contribution de cet investissement à la croissance économique et à un développement durable. S’appuyant sur les bonnes pratiques de pays membres et non membres de l’OCDE, ce Cadre d’action propose des questions et des orientations dans dix domaines de politiques publiques identifiés comme cruciaux en vue d’attirer des investissements dans le secteur agricole.
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  • 34
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    Paris : OECD Publishing
    ISBN: 9789264189188
    Sprache: Spanisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: Análisis de los resultados medioambientales
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; Mexico 2013
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE; Mexique 2013
    Schlagwort(e): Environment ; Mexico
    Kurzfassung: El programa de la OCDE sobre las evaluaciones del desempeño ambiental proporciona una evaluación independiente del progreso de los países para cumplir los compromisos nacionales e internacionales en materia de políticas ambientales junto con recomendaciones relevantes a dichas políticas. Las evaluaciones están dirigidas para promover el aprendizaje entre pares, estimular una mayor rendición de cuentas entre países y ante la opinión pública y para que los países mejoren su desempeño individual y colectivo en la gestión del medio ambiente. Las evaluaciones están apoyadas por un extenso número de datos económicos y ambientales. Cada ciclo de las evaluaciones del desempeño ambiental cubre todos los países miembros de la OCDE y algunos países socios. Entre los más recientes evaluaciones se encuentran: Alemania (2012), Eslovenia (2012), Israel (2011) y Eslovaquia (2011). Este informe es la tercera evaluación del desempeño ambiental de México. Evalúa el progreso hacia el desarrollo sostenible y el crecimiento verde y se centra en políticas sobre el cambio climático y aborda objetivos de biodiversidad y la conservación de bosques.
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  • 35
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    Paris : OECD Publishing
    ISBN: 9789264207899
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.) , ill.
    Serie: OECD Reviews on Local Job Creation
    Paralleltitel: Erscheint auch als Employment and skills strategies in Australia
    Schlagwort(e): Qualifikation ; Arbeitsmarktpolitik ; Australien ; Employment ; Urban, Rural and Regional Development ; Australia
    Kurzfassung: Employment and Skills Strategies in Australia focuses on the role of local employment and training agencies in contributing to job creation and productivity. It looks at the role of Local Employment Coordinators, introduced by the Department of Employment to work in 20 "priority employment areas" which were identified as needing extra assistance following the global financial crisis. This report is part of a comparative OECD review of local job creation policies, which explores how countries are putting measures in place at the local level to stimulate quality employment, social inclusion and growth.
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  • 36
    ISBN: 9789264217737
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Indonesia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indonesien ; Taxation ; Indonesia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Indonesia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 37
    ISBN: 9789264188419
    Sprache: Deutsch
    Seiten: Online-Ressource (256 p.)
    Paralleltitel: Parallelausg. The Missing Entrepreneurs; Policies for Inclusive Entrepreneurship in Europe
    Paralleltitel: Parallelausg. Pallier la pénurie d'entrepreneurs ; Politiques d'entrepreneuriat inclusif en Europe
    DDC: 341.2422
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  • 38
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    Paris : OECD Publishing
    ISBN: 9789264208445
    Sprache: Englisch
    Seiten: Online-Ressource (244 p.) , ill.
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Hewlett, Emily Making mental health count
    Schlagwort(e): Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Kurzfassung: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
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  • 39
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    Paris : OECD Publishing
    ISBN: 9789264202900
    Sprache: Französisch
    Seiten: Online-Ressource (232 p.) , ill.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; South Africa 2013
    Schlagwort(e): Environment ; South Africa
    Kurzfassung: Ce rapport est le troisième examen environnemental de l’Afrique du Sud. Il évalue les progrès accomplis par l’Afrique du Sud en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et l’économie des services écosystémiques, ainsi que sur la gouvernance environnementale multiniveaux.
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  • 40
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    Paris : OECD Publishing
    ISBN: 9789264221796
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Paralleltitel: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    Schlagwort(e): Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Kurzfassung: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
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  • 41
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    Paris : OECD Publishing
    ISBN: 9789264209527
    Sprache: Englisch
    Seiten: Online-Ressource (316 p.) , ill.
    Serie: OECD Territorial Reviews
    Paralleltitel: Erscheint auch als OECD OECD territorial reviews
    RVK:
    Schlagwort(e): Regionalentwicklung ; Regionales Wachstum ; Regionalpolitik ; Niederlande ; Governance ; Urban, Rural and Regional Development ; Netherlands
    Kurzfassung: The Dutch economy has been traditionally very competitive among OECD countries. The global financial crisis however has brought new challenges, especially during the second shock, from 2011 onwards. The government’s recovery plan, which includes various measures such as fiscal consolidation, stimulating innovation and sub-national government reform has an important territorial dimension. This review focuses on how sub-national institutions and development can help the Netherlands meet its challenges. In the short-term, factors such as the contribution of all regions, better use of resources, and more efficient provision of goods and services can help the recovery. In the long term, improving national competitiveness will largely depend on a strong performance of the polycentric city structure, which characterises the Netherlands. The key policy areas explored in this review include: the recently created top-sector innovation policy; decentralisation; and territorial reforms such as municipal and provincial re-scaling through mergers or co-operation.
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  • 42
    ISBN: 9789264200364
    Sprache: Spanisch
    Seiten: Online-Ressource (258 p.)
    Serie: Estudios de la OCDE sobre Gobernanza Pública
    Paralleltitel: Parallelausg. Public Procurement Review of the Mexican Institute of Social Security; Enhancing Efficiency and Integrity for Better Health Care
    Schlagwort(e): Governance ; Social Issues/Migration/Health ; Mexico
    Kurzfassung: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del IMSS, y se propone una hoja de ruta para la reforma de su función de adquisiciones.
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  • 43
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264208469
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.)
    Serie: OECD Reviews of Health Care Quality
    Paralleltitel: Erscheint auch als OECD OECD reviews of health care quality
    Schlagwort(e): Gesundheitsversorgung ; Norwegen ; Social Issues/Migration/Health ; Norway ; Norwegen ; Medizinische Versorgung
    Kurzfassung: This book presents a comprehensive review of health care quality in Norway. It finds that Norway has an impressive and comprehensive health system, which is the result of sustained commitment to providing health care for the whole Norwegian population, investment in the health system, and readiness to make changes to drive improvements. On most indicators Norway’s health system appears to be performing well, although there is some room for improvement. There have been a number of significant health care reforms in Norway over the last decade, most recently the Coordination Reform, which took effect in January 2012. Broadly this is a positive story, but challenges do lie ahead for Norway. Norway is putting in place measures to respond to these challenges, notably with the 2012 Coordination Reform, but still has some way to go before the fruits of such labour are truly felt across the health system. Norway’s ambitious reform agenda must now be balanced by structured efforts ‘on the ground’. Attention should now turn to putting in place appropriate data infrastructures, promoting meaningful engagement between key stakeholders, and by balancing a generous health budget that allows for important investments in developing new structures and services with attention to getting the most out of existing services.
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  • 44
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    Paris : OECD Publishing
    ISBN: 9789264188211
    Sprache: Französisch
    Seiten: Online-Ressource (260 p.)
    Paralleltitel: Parallelausg. The Missing Entrepreneurs; Policies for Inclusive Entrepreneurship in Europe
    Paralleltitel: Parallelausg. Die fehlenden Unternehmer; Politiken für ein integrationsförderndes Unternehmertum in Europa
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  • 45
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    Paris : OECD Publishing
    ISBN: 9789282107751
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.)
    Serie: ITF Round Tables no.155
    Schlagwort(e): Transport
    Kurzfassung: High-speed trains can compete successfully with road, air and conventional rail services on densely trafficked routes where willingness to pay is sufficient at the relatively elevated fare levels needed to cover costs. High-speed rail investments can also relieve congestion on the conventional rail network, and the capacity for high-speed rail to provide fast city centre to city centre services creates new possibilities for day-return business trips and short-stay leisure trips. The long cost recovery periods for high-speed lines imply government involvement in the financing of most investments. The high costs mean that governments can be exposed to accumulation of large debts, particularly if demand develops more slowly than expected. Where high-speed rail investments are designed to promote regional integration rather than meet commercial demand, significant subsidy from central and regional governments will be needed for the construction of infrastructure and possibly also for train operations. This report examines the key factors that drive the costs of high-speed rail investment and reviews the economic benefits delivered by high-speed rail services on the basis of experience in countries that have developed large high-speed rail networks.
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  • 46
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    Paris : OECD Publishing
    ISBN: 9789264207837
    Sprache: Russisch
    Seiten: Online-Ressource (56 p.)
    Paralleltitel: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Paralleltitel: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Paralleltitel: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Schlagwort(e): Finance and Investment ; Taxation
    Kurzfassung: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 47
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    Paris : OECD Publishing
    ISBN: 9789264214453
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.) , ill.
    Paralleltitel: Erscheint auch als Arndt-Bascle, Christiane OECD framework for regulatory policy evaluation
    Schlagwort(e): Regulierung ; Bewertung ; OECD-Staaten ; Governance
    Kurzfassung: This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.
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  • 48
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    Paris : OECD Publishing
    ISBN: 9789264212725
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Paralleltitel: Parallelausg. Cadre d'action pour l'investissement agricole
    Paralleltitel: Erscheint auch als Policy framework for investment in agriculture
    Schlagwort(e): Landwirtschaft ; Investitionspolitik ; Welt ; Finance and Investment ; Landwirtschaft ; Investition
    Kurzfassung: By proposing questions in ten policy areas, the Policy Framework for Investment in Agriculture supports host countries in evaluating and designing policies to mobilise private investment in agriculture and maximise its positive contribution to economic growth and sustainable development. It draws on the Policy Framework for Investment developed at the OECD in 2006 by 60 OECD and non-OECD countries.
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  • 49
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.) , ill.
    Paralleltitel: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Paralleltitel: Erscheint auch als The cost of air pollution
    Schlagwort(e): Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Kurzfassung: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 50
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264196186
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.) , ill.
    Serie: OECD Development Co-operation Peer Reviews
    Paralleltitel: Erscheint auch als OECD OECD development co-operation peer reviews
    Schlagwort(e): Entwicklungshilfe ; Australien ; Development ; Australia
    Kurzfassung: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 51
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264168237
    Sprache: Französisch
    Seiten: Online-Ressource (136 p.)
    Serie: Examens de l'OCDE sur la gouvernance publique
    Paralleltitel: Parallelausg. Together for Better Public Services; Partnering with Citizens and Civil Society
    Schlagwort(e): Governance
    Kurzfassung: Le présent rapport porte sur des approches novatrices de la prestation des services publics fondées sur des partenariats que les pouvoirs publics forment avec les citoyens, les usagers et les organisations de la société civile. Ces approches – dénommées co-production – peuvent apporter des réponses créatives qui permettent aux pouvoirs publics de fournir des services publics de meilleure qualité en période de restrictions budgétaires. Le rapport s’appuie sur les résultats d’une étude préliminaire des pratiques nationales dans 22 pays membres de l’OCDE, au Brésil, en Égypte, en Russie et en Ukraine. "La co-production suscite un intérêt croissant parmi les spécialistes et les praticiens. Ce rapport, qui propose une étude approfondie des pratiques existantes dans les pays de l'OCDE,est une contribution précieuse à notre compréhension de l'état d'avancement au niveau international." -Professeur John Alford, École d’Administration de l’Australie et de la Nouvelle Zélandeauteur, auteur, Engaging Public Sector Clients : From Service-Delivery to Co-Production
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  • 52
    ISBN: 9789264222885
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gibraltar 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gibraltar ; Taxation ; Gibraltar
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gibraltar. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264205390
    Sprache: Englisch
    Seiten: Online-Ressource (148 p.)
    Serie: OECD Rural Policy Reviews
    Paralleltitel: Erscheint auch als Innovation and modernising the rural economy
    RVK:
    Schlagwort(e): Ländliche Wirtschaft ; Entwicklungsplanung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development
    Kurzfassung: This publication is a result of the discussions from the OECD 8th Rural Development Policy Conference: "Innovation and modernising the rural economy" which took place in Krasnoyarsk, Russia on 3-5 October 2012. It provides an overview of the two themes of modernisation and innovation, focusing on identifying the attributes of the modern rural economy and showing how it differs from the traditional rural economy and from metropolitan economies. It also shows how rural innovation is a key driver of rural economic growth using patents as a measure. The second part of the book consists of four chapters that offer evidence of rural regions’ potential to contribute to national economic growth. In addition, each provides useful context for Part I by outlining four different perspectives on the process of modernisation and innovation, and specifically, how they can take place in the rural territories of OECD countries. In each paper, the authors explore the opportunities and impediments to these twin processes and how government policy can help or hinder them.
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  • 54
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264225114
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: OECD Development Co-operation Peer Reviews
    Paralleltitel: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.914170172405
    Schlagwort(e): Entwicklungshilfe ; Irland ; Development ; Ireland
    Kurzfassung: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. This peer review of Ireland reviews its development policies and programmes. It assesses not just the performance of its development co-operation agency, but also policy and implementation. It takes an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 55
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264213753
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: OECD Studies on Water
    Paralleltitel: Parallelausg. La gouvernance des services de l'eau en Jordanie ; Surmonter les défis de la participation du secteur privé
    Paralleltitel: Erscheint auch als Water governance in Jordan
    DDC: 363.61095695
    Schlagwort(e): Wasserpolitik ; Wasserwirtschaft ; Governance-Ansatz ; Wasserversorgung ; Privatwirtschaft ; Jordanien ; Environment ; Governance ; Jordan ; Jordanien ; Wasserwirtschaft
    Kurzfassung: This report assesses the main governance and financing challenges to private sector participation (PSP) in the water supply and sanitation sector of Jordan, and provides ways forward to address them, based on international experience and OECD compendium of principles and good practices. Using the diagnostic analysis of the governance challenges to PSP in the Jordan water sector (Chapter 1), the report identifies ways forward to overcome bottlenecks focusing on three key pillars (Chapter 2): i) managing public-private partnership in a fiscally constrained environment through appropriate budget processes; ii) reducing the regulatory risks through supporting the development of a high-quality framework; and iii)managing and enhancing stakeholder engagement to improve accountability and buy-in. The report also includes an action plan with concrete measures to implement the recommendations proposed in the report. The report has been developed as part of a water policy dialogue conducted by the OECD jointly with the Global Water Partnership-Mediterranean (GWP-Med) in the context of the project labelled by the Union for the Mediterranean (UfM) “Governance and Financing for the Mediterranean Water Sector”, with the support of the FEMIP Trust Fund of the European Investment Bank.
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  • 56
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264207523
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.)
    Serie: Ageing and Employment Policies
    Paralleltitel: Parallelausg. Vieillissement et politiques de l'emploi ; France 2014 ; Mieux travailler avec l'âge
    Paralleltitel: Erscheint auch als Ageing and employment policies
    Schlagwort(e): Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Frankreich ; Social Issues/Migration/Health ; France ; Frankreich ; Älterer Arbeitnehmer ; Beschäftigungspolitik
    Kurzfassung: People today are living longer than ever before, while birth rates are dropping in the majority of OECD countries. In such demographics, public social expenditures require to be adequate and sustainable in the long term. Older workers play a crucial role in the labour market. Now that legal retirement ages are rising, older workers will work longer and employers will have to retain them. But those older workers who have lost their job have experienced long term-unemployment and low probabilities to return to work. What can countries do to help? How can they give older people better work incentives and opportunities? How can they promote age diversity in firms? This report offers analysis and assessment on what the best policies are for fostering employability, job mobility and labour demand at an older age in France.
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  • 57
    ISBN: 9789264217478
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Anguilla 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Anguilla. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 58
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264195493
    Sprache: Französisch
    Seiten: Online-Ressource (336 p.) , ill.
    Serie: tudes de l'OCDE sur la politique de l'environnement et le comportement des ménages
    Serie: Études de l'OCDE sur la politique de l'environnement et le comportement des ménages
    Paralleltitel: Parallelausg. Greening Household Behaviour; Overview from the 2011 Survey - Revised edition
    Schlagwort(e): Environment
    Kurzfassung: Il est indispensable de bien comprendre les facteurs qui influencent les décisions des individus à l’égard de l'environnement si l’on veut élaborer des stratégies de croissance qui favorisent des modes de vie plus « verts ». Les récents travaux menés par l'OCDE à partir d’enquêtes périodiques auprès de plus de 10 000 ménages dans un certain nombre de pays et de domaines représentent un progrès décisif pour autant qu'ils apportent de nouveaux éclairages sur les mesures réellement efficaces. Cette publication présente une synthèse des données issues de la dernière enquête en date, axée sur cinq domaines (énergie, alimentation, transport, déchets et eau) et réalisée dans onze pays : Australie, Canada, Chili, Corée, Espagne, France, Israël, Japon, Pays-Bas, Suède et Suisse. La nouvelle enquête confirme l’importance de fournir les bonnes motivations pour influer sur nos décisions. Les résultats indiquent que les mesures telles que l’étiquetage et les campagnes d’information publique ont aussi un rôle significatif et complémentaire à jouer. Inciter un changement favorable de comportement demande un mélange de ces instruments.
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  • 59
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264213524
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Paralleltitel: Erscheint auch als Measurement and reduction of administrative burdens in Greece
    Schlagwort(e): Bürokratie ; Befolgungskosten ; Verwaltungsreform ; Griechenland ; Governance ; Greece ; Griechenland ; Verwaltungsreform ; Folgekosten ; Bürokratie
    Kurzfassung: This report summarises the results of the joint project of the Greek Ministry of Administrative Reform and e-Government and the OECD on measuring and reducing administrative burdens in 13 key sectors of the Greek economy.
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  • 60
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264208834
    Sprache: Englisch
    Seiten: Online-Ressource (148 p.) , ill.
    Serie: OECD Reviews of Pension Systems
    Paralleltitel: Erscheint auch als OECD OECD reviews of pensions systems
    Schlagwort(e): Gesetzliche Rentenversicherung ; Rentenreform ; Altersvorsorge ; Irland ; Social Issues/Migration/Health ; Ireland
    Kurzfassung: This report provides an international perspective on Ireland’s retirement income provision for a focused review on the viability and long-term impact of proposed changes in pension policy, taking into account the impact of the economic downturn. It covers all components of the pension system: state, private personal and occupational plans and schemes for public-sector employees.
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  • 61
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264215658
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: Recruiting Immigrant Workers
    Paralleltitel: Erscheint auch als Recruiting immigrant workers
    DDC: 325
    Schlagwort(e): Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Neuseeland ; Employment ; Social Issues/Migration/Health ; New Zealand
    Kurzfassung: New Zealand is among the OECD countries that have been settled by migration. Currently more than a quarter of the New Zealand workforce is foreign-born. Despite being a settlement country, most labour migration is temporary and permanent migration mainly draws from the pool of temporary labour migrants. Current temporary labour migration is equivalent to 3.6% of the workforce, by far the largest figure in the OECD. An elaborate system of labour-market tests and exemptions aims to limit negative impact on the domestic workforce while at the same time responding to employer needs. A large part of temporary flows is into low-skilled jobs with little steering possibilities, and some vigilance is needed. For permanent migration, which is also among the highest in per capita terms among OECD countries, New Zealand operates with target numbers. The country faces difficulties in meeting thes targets, whose value-added in a largely demand-driven system - favoring immigrants with a job offer - is questionable.
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  • 62
    ISBN: 9789264222878
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 63
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264209558
    Sprache: Spanisch
    Seiten: Online-Ressource (180 p.)
    Paralleltitel: Parallelausg. OECD Review of Telecommunication Policy and Regulation in Colombia
    Schlagwort(e): Governance ; Science and Technology ; Colombia
    Kurzfassung: La estudio de la OCDE sobre políticas y regulación de las telecomunicaciones tomó como base las respuestas de las autoridades colombianas a un cuestionario, así como los resultados de una extensa serie de entrevistas realizadas a los principales actores del sector de las telecomunicaciones durante una visita de investigación efectuada en Colombia.
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  • 64
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264214200
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE ; Islande 2014
    DDC: 363.7
    Schlagwort(e): Environment ; Iceland
    Kurzfassung: This report is the third OECD review of Iceland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on the environmental aspects of Iceland's energy and tourism policies.
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  • 65
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264209503
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.) , ill.
    Paralleltitel: Erscheint auch als Climate resilience in development planning
    DDC: 363.7387
    Schlagwort(e): Entwicklungsplanung ; Klimawandel ; Kolumbien ; Äthiopien ; Environment ; Colombia ; Ethiopia ; Äthiopien ; Kolumbien ; Klimaänderung ; Entwicklungsökonomie
    Kurzfassung: Climate-related disasters have inflicted increasingly high losses on developing countries, and with climate change, these losses are likely to worsen. Improving country resilience against climate risks is therefore vital for achieving poverty reduction and economic development goals. This report discusses the current state of knowledge on how to build climate resilience in developing countries. It argues that climate-resilient development requires moving beyond the climate-proofing of existing development pathways, to consider economic development objectives and resilience priorities in parallel. Achieving this will require political vision and a clear understanding of the relation between climate and development, as well as an adapted institutional set-up, financing arrangements, and progress monitoring and evaluation. The report also discusses two priorities for climate-resilient development: disaster risk management and the involvement of the private sector. The report builds on a growing volume of country experiences on building climate resilience into national development planning. Two country case studies, Ethiopia and Colombia, are discussed in detail.
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  • 66
    ISBN: 9789264217713
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 67
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264219236
    Sprache: Englisch
    Seiten: Online-Ressource (48 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Paralleltitel: Parallelausg. Leitlinien zur Verrechnungspreisdokumentation und länderbezogenen Berichterstattung
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Paralleltitel: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Paralleltitel: Erscheint auch als Guidance on transfer pricing documentation and country-by-country reporting
    Schlagwort(e): Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: This document contains revised standards for transfer pricing documentation and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. These new reporting provisions, and the transparency they will encourage, will contribute to the objective of understanding, controlling, and tackling BEPS behaviours. Countries participating in the BEPS project will carefully review the implementation of these new standards and will reassess no later than the end of 2020 whether modifications should be made to require reporting of additional or different data. Effective implementation of the new reporting standards and reporting rules will be essential. Additional work will be undertaken to identify the most appropriate means of filing the required information with and disseminating it to tax administrations.
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  • 68
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    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264181243
    Sprache: Französisch
    Seiten: Online-Ressource (205 p.) , ill.
    Paralleltitel: Parallelausg. OECD Compendium of Agri-environmental Indicators
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Ce livre fournit l’ensemble des indicateurs agro-environnementaux les plus récents et les plus complets concernant les 34 pays membres de l’OCDE sur la période 1990-2010. Il s’appuie sur les travaux conduits pendant vingt ans par l’OCDE dans ce domaine. Ces indicateurs ont pour objet de décrire l’état actuel de l’environnement dans l’agriculture et sa tendance ; de mettre en évidence les lieux où des situations critiques sont en train d’apparaître ; de comparer l’évolution des performances entre périodes et entre pays ; et de fournir un ensemble d’indicateurs et une base de données pour suivre et évaluer l’action publique, projeter les tendances futures et concevoir des indicateurs de croissance verte.
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  • 69
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264225756
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Paralleltitel: Erscheint auch als International regulatory co-operation and international organisations
    Schlagwort(e): OECD ; International Maritime Organization ; Kooperation ; Regulierung ; Internationale Organisation ; Governance
    Kurzfassung: The world is witnessing the progressive emergence of an open, dynamic, globalised economy, and the intensification of global challenges such as systemic risks, environmental protection, human health or safety. Against this background, governments are increasingly seeking to ensure greater co-ordination on regulatory objectives, processes and enforcement and to eliminate unnecessary regulatory divergences and redundancies. International regulatory co-operation (IRC) represents a critical opportunity to foster sustainable and inclusive growth through lower barriers to international flows and better rules of the game for all. It is real but remains largely untapped. This publication presents findings and two case studies from an April 2014 meeting on the role of international organisations in IRC, as well as a contribution from K. W. Abbott, on International organisations and international regulatory co-operation: Exploring the links.
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  • 70
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    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264216037
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.)
    Serie: The Development Dimension
    Paralleltitel: Erscheint auch als Regional perspectives on aid for trade
    DDC: 338.91091724
    Schlagwort(e): Entwicklungshilfekonditionen ; Welt ; Development ; Trade ; Bericht ; Weltwirtschaft ; Welthandel
    Kurzfassung: Deepening economic integration via regional co-operation has emerged as a key priority in the reform strategies of most developing economies over the past decade. This is evidenced by the explosive growth in bilateral and regional trading agreements in which they now participate. Regional aid for trade can help developing countries spur regional economic integration, enhance competitiveness, and plug into regional production networks. Based on a rich set of experiences regarding regional aid for trade projects and programmes, the study finds that regional aid for trade offers great potential as a catalyst for growth, development and poverty reduction. The study recommends greater emphasis on regional aid for trade as a means of improving regional economic integration and development prospects. While regional aid for trade faces many practical implementation challenges, experience has shown that associated problems are not insurmountable but do require thorough planning, careful project formulation, and prioritization on the part of policy makers.
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  • 71
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264217027
    Sprache: Französisch
    Seiten: Online-Ressource (424 p.) , ill.
    Paralleltitel: Parallelausg. Matching Economic Migration with Labour Market Needs
    Schlagwort(e): Employment ; Social Issues/Migration/Health
    Kurzfassung: Cette publication présente de nouvelles illustrations de l’influence des migrations internationales en Europe et dans quelques autres pays de l’OCDE sur la population active ; sur les niveaux d’éducation ; et sur l’évolution de la distribution des professions au cours de la dernière décennie. Elle analyse les compétences dont disposent les migrants et la façon dont elles sont utilisées sur la base d’une revue approfondie de la littérature ; et présente de nouvelles analyses des données européennes et américaines , canadiennes et de l’OCDE en général en se basant sur les données de l’Évaluation des compétences des adultes – PIAAC. Enfin, plusieurs chapitres discutent du rôle que les migrations internationales pourraient jouer pour répondre aux besoins de main-d’oeuvre présents et futurs en Europe, aux États-Unis et dans l’Union européenne. Ces travaux montrent que si les migrations peuvent contribuer de façon importante à l’accroissement de la population active, leur capacité à contrer les effets du vieillissement de la population dépendront de la capacité des pays à mettre en adéquation les besoins en main-d’oeuvre avec les caractéristiques des migrants. Dans ce domaine, des efforts doivent être réalisés pour mieux utiliser les compétences des migrants et adapter les systèmes de gestion des migrations de travail aux besoins des employeurs.
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  • 72
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264213807
    Sprache: Französisch
    Seiten: Online-Ressource (128 p.)
    Serie: tudes de l'OCDE sur l'eau
    Serie: Études de l'OCDE sur l'eau
    Paralleltitel: Parallelausg. Water Governance in Tunisia; Overcoming the Challenges to Private Sector Participation
    Schlagwort(e): Environment ; Governance ; Tunisia
    Kurzfassung: Ce rapport analyse les principaux défis de gouvernance à la participation du secteur privé (PSP) au secteur des services de l’eau et de l’assainissement en Tunisie et suggère des recommandations de politiques publiques pour les surmonter, basées sur le corpus analytique et de bonnes pratiques de l’OCDE. Sur la base du diagnostic sur les défis de gouvernance (Chapitre 1), ce rapport identifie trois axes de réflexion et de recommandations principales (Chapitre 2) pour les autorités tunisiennes : i) comprendre la variété des modalités de PSP, leurs objectifs et conditions de succès ; ii) assurer la viabilité financière et la soutenabilité budgétaire de la PSP dans le secteur de l’eau en Tunisie ; et iii) améliorer les mécanismes de transparence et renforcer l’engagement des parties prenantes. Ce rapport comprend également un plan d’actions (Chapitre 3) assorti de mesures concrètes pour mettre en œuvre les recommandations proposées. Ce rapport s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) en Tunisie dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.
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  • 73
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264210325
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Paralleltitel: Erscheint auch als Policy coherence and illicit financial flows
    Schlagwort(e): Entwicklungspolitik ; Kapitalmobilität ; Geldwäsche ; Kapitalverkehrskontrolle ; Entwicklungsländer ; Development ; Entwicklungspolitik ; Geldwäsche ; Kapitalverkehrskontrolle
    Kurzfassung: This edition of Better Policies for Development focuses on illicit financial flows and their detrimental effects on development and growth. Every year, huge sums of money are transferred out of developing countries illegally. The numbers are disputed, but illicit financial flows are often cited as outstripping official development aid and inward investment. These flows strip resources from developing countries that could be used to finance much-needed public services, such as health care and education. This report defines policy coherence for development as a global tool for creating enabling environments for development in a post-2015 context. It shows that coherent policies in OECD countries in areas such as tax evasion, anti-bribery and money laundering can contribute to reducing illicit financial flows from developing countries. It also provides an update on OECD efforts to develop a monitoring matrix for policy coherence for development, based upon existing OECD indicators of ‘policy effort’. The report also includes contributions from member states. Most illustrate national processes to deal with policy coherence for development beyond 2015.
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (4 p.)
    Serie: Education Indicators in Focus no.27
    Paralleltitel: Parallelausg. Quel avantage salarial le niveau de formation procure-t-il ?
    Schlagwort(e): Education
    Kurzfassung: Rising levels of tertiary attainment seem not to have led to an “inflation” eroding the labour-market value of qualifications. However, tertiary graduates have the highest relative earnings advantage when they live in a country with low tertiary attainment rates. On average, compared to those with an upper secondary education, tertiary-educated adults earn about 1.6 times more than their peers, while individuals without an upper secondary education earn 24% less. Higher educational attainment and literacy skills increase earnings, but the advantages are more pronounced for men than for women and seem to increase as adults get older. The crisis has widened the wage gap between less educated and highly educated individuals: across OECD countries, the average difference in earnings from employment between these two groups increased from 75 percentage points in 2008 to 79 percentage points in 2012. Qualifications are more rewarded than skills: attaining a higher level of education has a stronger positive impact on earnings than better literacy proficiency.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (36 p.)
    Serie: OECD Environment Policy Papers no.3
    Schlagwort(e): Environment
    Kurzfassung: Personal behaviour and choices in daily life, from what we eat to how we get to work or heat our homes, have a significant – and growing – effect on the environment. But why are some households greener than others? And what factors motivate green household choices? Answering these questions is vital for helping governments design and target policies that promote “greener” behaviour. The OECD’s Environmental Policy and Individual Behaviour Change (EPIC) survey is designed to do just that. This large-scale household survey explores what drives household environmental behaviour and how policies may affect household decisions. It focuses on five areas in which households have significant environmental impact: energy, food, transport, waste and water. This policy paper is based on the second round of the EPIC survey, carried out in 2011 (the first was in 2008). The survey collected information from more than 12 000 households in Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland.
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  • 76
    ISBN: 9789264220676
    Sprache: Englisch
    Seiten: Online-Ressource (450 p.)
    Ausgabe: Second edition
    Paralleltitel: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Schlagwort(e): Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Kurzfassung: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
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  • 77
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264221468
    Sprache: Englisch
    Seiten: Online-Ressource (182 p.)
    Serie: OECD Series on Testing and Assessment no.121
    Schlagwort(e): Environment
    Kurzfassung: This paper reviews what is known about the responses of molluscs to endocrine disrupting chemicals (EDCs), to consider whether it would be desirable and feasible to standardise mollusc-based partial- and full-lifecycle tests that are sensitive to EDCs and to other chemicals, and if so, to recommend suitable methods for optimisation and validation.
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  • 78
    ISBN: 9789264208537
    Sprache: Englisch
    Seiten: Online-Ressource (82 p)
    Serie: Nuclear Science
    Schlagwort(e): Nuclear Energy
    Kurzfassung: A modern light water reactor (LWR) of 1 GWe capacity will typically discharge about 20-25 tonnes of irradiated fuel (spent fuel) per year of operation. Despite the low content of about 0.1-0.2% of minor actinides in spent fuel, these actinides can nonetheless contribute significantly to decay heat loading and neutron output, as well as to the overall radiotoxic hazard of spent fuel. For this reason, there has long been an interest in transmuting minor actinides to reduce their impact on the back end of the fuel cycle. Fast reactors are needed to effectively transmute transuranics (TRUs), including minor actinides. However, recent studies have demonstrated that TRU transmutation rates can also be achieved in thermal reactors, although with certain limitations due to the accumulation of transuranics through recycling and their impact on the safety of power plants. The transmutation of TRUs could potentially be implemented in a substantial number of thermal reactors operating today, while waiting for a similar programme in fast reactors to allow for commercial-scale operations in 20 to 30 years or more. This publication provides an introduction to minor actinide nuclear properties and discusses some of the arguments in favour of minor actinide recycling, as well as the potential role of thermal reactors in this regard. Various technical issues and challenges are examined from the fuel cycle, operations, fuel designs, core management and safety/dynamics responses to safety and economics. The focus of this report is on the general conclusions of recent research that could be applied to thermal reactors. Further research and development needs are also considered, with summaries of findings and recommendations for the direction of future R&D efforts.
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  • 79
    Online-Ressource
    Online-Ressource
    Santiago de Chile : CIEDESS
    ISBN: 9789264208582
    Sprache: Spanisch
    Seiten: Online-Ressource (476 p.) , ill.
    Paralleltitel: Parallelausg. Closing the Gender Gap; Act Now
    Paralleltitel: Parallelausg. Inégalités hommes-femmes ; Il est temps d'agir
    Paralleltitel: Parallelausg. Gleichstellung der Geschlechter; Zeit zu handeln
    Paralleltitel: Parallelausg. Closing the Gender Gap; Act Now (Korean version)
    Schlagwort(e): Education ; Employment ; Governance ; Social Issues/Migration/Health
    Kurzfassung: Las brechas de género se encuentran presentes en todas las actividades de la vida económica e implican grandes pérdidas de productividad, en los niveles de vida de las personas y en la economía. Este informe nuevo de la OCDE se centra en cómo cerrar dichas brechas, de la mejor manera, bajo cuatro amplios temas: 1) igualdad de género, normas sociales y políticas públicas; 2) educación; 3) empleo; y 4) emprendimiento. Mensajes de políticas clave: -Una mayor igualdad de género en el logro escolar tiene un fuerte efecto positivo en el crecimiento económico; -Los estereotipos necesitan ser abordados, desde una edad temprana, en las posibles opciones educativas. Por ejemplo, al adaptar las estrategias y los materiales de enseñanza para incrementar el interés de los niños en la lectura y de las niñas en las matemáticas y la ciencia; motivar más a las niñas y orientarlas a los cursos de ciencia, ingeniería y matemáticas en la educación superior; y a buscar empleo en dichos campos; -El cuidado infantil de calidad y a precio asequible es un factor clave para una mayor igualdad en el empleo. Pero el cambio también debe suceder en el hogar dado que las tareas domésticas y el cuidado se reserva aún a las mujeres en muchos países. La política puede apoyar dicho cambio, por ejemplo, mediante autorizaciones para ausencia laboral que explícitamente incluya al padre. -Las políticas de apoyo para las mujeres empresarias necesitan dirigirse a todas las empresas y no solamente a las pequeñas y las nuevas. Se necesita asegurar el acceso al financiamiento para hombres y mujeres emprendedores en términos de igualdad. ÍNDICE Prólogo Prólogo a la edición en español Resumen Ejecutivo Parte I. La igualdad de género: el argumento económico, las normas sociales y las políticas públicas Capítulo 1. El argumento económico en favor de la igualdad de género Capítulo 2. Por qué importan las instituciones sociales en la igualdad de género Capítulo 3. Incorporación de la perspectiva de género en las políticas públicas Parte II. La igualdad de género en la educación Capítulo 4. Mantener a las niñas y los niños en la escuela Capítulo 5. La ayuda en favor de la igualdad de género en la educación Capítulo 6. ¿Quiénes destacan en qué en la escuela? Capítulo 7. Graduados de la educación secundaria: ¿qué sigue a continuación? Capítulo 8. La ciencia versus las humanidades Capítulo 9. Consiguiendo el trabajo para el que estudiaste Capítulo 10. Educación financiera para el empoderamiento financiero Parte III. La igualdad de género en el empleo Capítulo 11. ¿Quién trabaja en el empleo remunerado? Capítulo 12. ¿La maternidad significa trabajar a tiempo parcial? Capítulo 13. El valor de la mujer Capítulo 14. El argumento empresarial a favor de las mujeres y de contener las fugas Capítulo 15. Mujeres en los directorios corporativos Capítulo 16. Brechas de género en el sector público Capítulo 17. ¿Quién termina cuidando? Capítulo 18. Apoyando a los padres a equilibrar el trabajo y la vida familiar Capítulo 19. Los efectos de la crisis en el empleo masculino y femenino Capítulo 20. Los trabajadores ocultos: las mujeres en el empleo informal Capítulo 21. Las mujeres en la jubilación Parte IV. La igualdad de género en la actividad empresarial Capítulo 22 Tendencias de género en el emprendimiento femenino Capítulo 23 Motivaciones y habilidades de las mujeres empresarias Capítulo 24 ¿Existe una brecha de género en el desempeño de la empresa? Capítulo 25 ¿El espíritu de emprendedor es rentable para las mujeres? Capítulo 26 El acceso de las mujeres a crédito Capítulo 27 Financiación de empresas de mujeres en los países socios Capítulo 28 ¿Las mujeres innovan de manera distinta? Capítulo 29 La formalización de empresas femeninas
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  • 80
    ISBN: 9789264209978
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Barbados ; Taxation ; Barbados
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Barbados. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 81
    ISBN: 9789264210004
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Malaysia ; Taxation ; Malaysia
    Kurzfassung: This book contains the 2014 Phase 2 Global Forum Peer Review report for Malaysia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 82
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264216075
    Sprache: Englisch
    Seiten: Online-Ressource (30 p.) , ill.
    Serie: TALIS
    Paralleltitel: Parallelausg. Guide TALIS 2013 à l'intention des enseignants ; Enquête internationale sur l'enseignement et l'apprentissage
    Schlagwort(e): Education
    Kurzfassung: This publication not only presents the main results of TALIS 2013, it also takes those findings and, backed by the research literature on education and the large body of OECD work on education, offers insights and advice to teachers and school leaders on how they can improve teaching and learning in their schools. It is both a guide through TALIS and a handbook for building excellence into teaching.
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  • 83
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264215672
    Sprache: Englisch
    Seiten: Online-Ressource (384 p.)
    Schlagwort(e): Energy
    Kurzfassung: Energy efficiency is high on the political agenda as governments seek to reduce wasteful energy consumption, strengthen energy security and cut greenhouse gas emissions. However, the lack of data for developing proper indicators to measure energy efficiency often prevents countries from transforming declarations into actions. This manual identifies the main sectoral indicators and the data needed to develop these indicators; and to make surveying, metering and modeling practices existing all around the world available to all. It has been developed with a companion document, Energy Efficiency Indicators: Essentials for Policy Making, as a starting point towards enabling policymakers to understand where greater efficiency is needed, to implement appropriate policies and to measure their impact.
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264217188
    Sprache: Englisch
    Seiten: Online-Ressource (252 p.)
    Serie: Connecting People with Jobs
    Paralleltitel: Erscheint auch als Connecting people with jobs
    Schlagwort(e): Aktivierende Arbeitsmarktpolitik ; Großbritannien ; Employment ; United Kingdom
    Kurzfassung: This report examines recent activation policies in the United Kingdom aimed at moving people back into work. It offers insight into how countries can improve the effectiveness of their employment services and also control spending on benefits. The United Kingdom's policies have helped limit the rise in unemployment during the crisis. It has been at the forefront of reform efforts by OECD countries to transform and modernise policies designed to help the unemployed find work, through major new programmes such as Universal Credit and the Work Programme. Although time is needed for these to gain momentum as well as for a full evaluation of their impact to be carried out, the report identifies a number of areas where consideration should be given to additional measures or adjustments to existing ones.
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264216525
    Sprache: Englisch
    Seiten: Online-Ressource (230 p.)
    Paralleltitel: Erscheint auch als Standard for automatic exchange of financial account information in tax matters
    DDC: 336.20091724
    Schlagwort(e): Taxation ; Internationales Steuerrecht ; Datenaustausch
    Kurzfassung: The Standard for Automatic Exchange of Financial Account Information, developed by the OECD with G20 countries, represents the international consensus on automatic exchange of financial account information for tax purposes, on a reciprocal basis. Over 60 jurisdictions have committed to implementing the Standard and all financial centres have been called to match those commitments, as of July 2014. This publication is the first edition of the full version of the Standard for Automatic Exchange of Financial Account Information. It contains the text of the Model Competent Authority Agreement and the Common Reporting Standard, and the Commentaries thereon, as they read on 15 July 2014. It also includes multilateral and nonreciprocal versions of the Model Competent Authority Agreement, the technical modalities and a wider approach to the Common Reporting Standard.
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (30 p) , 21 x 29.7cm
    Ausgabe: Online-Ressource Online-Ausg; [Online-Ausg.]
    Ausgabe: Online-Ausg.:
    Serie: OECD Food, Agriculture and Fisheries Papers no.66
    Anmerkung: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 87
    Sprache: Englisch
    Seiten: 1 Online-Ressource (44 p) , 21 x 29.7cm
    Ausgabe: Online-Ressource Online-Ausg; [Online-Ausg.]
    Ausgabe: Online-Ausg.:
    Serie: OECD Food, Agriculture and Fisheries Papers no.68
    Anmerkung: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 88
    ISBN: 9789264728967
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; United Arab Emirates
    Kurzfassung: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
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  • 89
    ISBN: 9789264208094
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.)
    Ausgabe: Online-Ausg.
    Serie: PISA 2012 results vol. 6
    Serie: PISA
    Serie: PISA 2012 results
    Paralleltitel: Erscheint auch als PISA 2012 results ; Vol. VI: Students and money
    Schlagwort(e): Education
    Kurzfassung: This sixth volume of PISA 2012 results examines 15-year-old students’ performance in financial literacy in the 18 countries and economies that participated in this optional assessment. It also discusses the relationship of financial literacy to students’ and their families’ background and to students’ mathematics and reading skills. The volume also explores students’ access to money and their experience with financial matters. In addition, it provides an overview of the current status of financial education in schools and highlights relevant case studies.
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  • 90
    ISBN: 9789264201163
    Sprache: Englisch
    Seiten: 520 S.
    Ausgabe: rev. vers.
    Ausgabe: Online-Ausg. Online-Ressource
    Serie: PISA 2012 results vol. 3
    Serie: PISA
    Serie: PISA 2012 results
    Paralleltitel: Parallelausg. Résultats de PISA 2012 ; Des élèves prêts à apprendre (Volume III) ; Engagement, motivation et confiance en soi
    Paralleltitel: Erscheint auch als PISA 2012 results ; Vol. III: Ready to learn
    Schlagwort(e): Education
    Kurzfassung: This third volume of PISA 2012 results explores students’ engagement with and at school, their drive and motivation to succeed, and the beliefs they hold about themselves as mathematics learners. The volume identifies the students who are at particular risk of having low levels of engagement in, and holding negative dispositions towards, school in general and mathematics in particular, and how engagement, drive, motivation and self-beliefs are related to mathematics performance. The volume identifies the roles schools can play in shaping the well-being of students and the role parents can play in promoting their children’s engagement with and dispositions towards learning. Changes in students’ engagement, drive, motivation and self-beliefs between 2003 and 2012, and how those dispositions have changed during the period among particular subgroups of students, notably socio-economically advantaged and disadvantaged students, boys and girls, and students at different levels of mathematics proficiency, are examined when comparable data are available. Throughout the volume, case studies examine in greater detail the policy reforms adopted by countries that have improved in PISA.
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  • 91
    ISBN: 9789264208841
    Sprache: Deutsch
    Seiten: 466 S.
    Ausgabe: überarb. Ausg.
    Ausgabe: Online-Ausg. Online-Ressource
    Serie: Pisa 2012 Ergebnisse Bd. 1
    Serie: PISA
    Serie: PISA 2012 Ergebnisse
    Paralleltitel: Parallelausg. PISA 2012 Results; What Students Know and Can Do (Volume I, Revised edition, February 2014); Student Performance in Mathematics, Reading and Science
    Paralleltitel: Parallelausg. Résultats du PISA 2012 ; Savoirs et savoir-faire des élèves (Volume I) ; Performance des élèves en mathématiques, en compréhension de l'écrit et en sciences
    Schlagwort(e): Education
    Kurzfassung: Bei der jüngsten PISA-Studie sind asiatische Länder und Regionen die klaren Spitzenreiter – allein in Mathematik kamen sieben davon in die Top Ten. In Europa belegen Liechtenstein und die Schweiz die vorderen Plätze. Deutschland liegt zum ersten Mal in allen Testbereichen über den OECD-Schnitt, Österreichs Ergebnisse kehren nach einem Einbruch wieder zu einem guten Niveau zurück. Zum nun fünften Mal wurden die Fähigkeiten von 15-Jährigen in Lesen, Mathematik und Naturwissenschaften überprüft, der Schwerpunkt lag auf Mathematik.
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264223202
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.) , ill.
    Serie: OECD Green Growth Studies
    Paralleltitel: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Paralleltitel: Erscheint auch als Green growth indicators for agriculture
    Schlagwort(e): Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Kurzfassung: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
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  • 93
    ISBN: 9789264217768
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264219120
    Sprache: Englisch
    Seiten: Online-Ressource (108 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Paralleltitel: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Paralleltitel: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Schlagwort(e): Taxation
    Kurzfassung: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
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  • 95
    ISBN: 9789264213005
    Sprache: Portugiesisch
    Seiten: Online-Ressource (228 p.)
    Paralleltitel: Parallelausg. African Economic Outlook 2014; Global Value Chains and Africa's Industrialisation
    Paralleltitel: Parallelausg. Perspectives économiques en Afrique 2014 ; Les chaînes de valeur mondiales et l'industrialisation de l'Afrique
    Schlagwort(e): Development
    Kurzfassung: As Perspetivas Económicas em África 2014 analisam o papel crescente do continente na economia mundial e fornecem previsões macroeconómicas para os próximos dois anos. O relatório detalha o desempenho das economias africanas em áreas cruciais: crescimento, financiamento, políticas comerciais e integração regional, desenvolvimento humano, e governação. As notas países abrangem agora a totalidade dos 54 países africanos. Estas notas sintetizam as tendências recentes da economia, as previsões de crescimento do produto interno bruto para 2014 e 2015, e destacam os principais desafios enfrentados pelos países. Um anexo estatístico permite a comparação entre as variáveis económicas, sociais e políticas específicas de cada país
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264211612
    Sprache: Französisch
    Seiten: Online-Ressource (136 p.) , ill.
    Serie: Revues de l'OCDE sur la création locale d'emplois
    Paralleltitel: Parallelausg. Employment and Skills Strategies in Canada
    Schlagwort(e): Employment ; Urban, Rural and Regional Development ; Canada
    Kurzfassung: Ce rapport se fonde sur l’analyse de données infranationales et sur la consultation de parties prenantes locales dans quatre régions d’étude et deux provinces. Il établit un cadre de comparaison permettant d’appréhender le rôle de l’échelon local en faveur d’emplois plus nombreux et de meilleure qualité. Il pourra aider les responsables des politiques fédérales, provinciales et locales au Canada à bâtir au niveau local des partenariats efficaces et pérennes, porteurs de synergies et de résultats plus solides du point de vue des mesures prises pour l’emploi, la formation et le développement économique. Des politiques coordonnées peuvent aider les travailleurs à trouver l’emploi qui leur convient tout en stimulant l’entrepreneuriat et la productivité, et aboutir ainsi à une meilleure qualité de vie et à plus de prospérité aussi bien au niveau local que, globalement, dans le pays.
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  • 97
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264212619 , 9789264226821
    Sprache: Englisch
    Seiten: Online-Ressource (245 p.) , ill.
    Serie: OECD Investment Policy Reviews
    Paralleltitel: Erscheint auch als OECD OECD investment policy reviews
    Schlagwort(e): Investitionspolitik ; Mauritius ; Finance and Investment ; Mauritius
    Kurzfassung: This review illustrates the significant progress made by the government of Mauritius in improving its investment climate in recent years. It highlights major initiatives and specific policy measures undertaken, as well as areas that need further reforms to attract more and better investment, both domestic and foreign. While numerous policy advances have been achieved, this review identifies remaining challenges and policy options.
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  • 98
    ISBN: 9789264223134
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Saint Vincent and the Grenadines 2014
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Saint Vincent and the Grenadines. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264220102 , 9789264208636
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.) , ill.
    Serie: Corporate Governance
    Paralleltitel: Erscheint auch als Risk management and corporate governance
    Schlagwort(e): Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Kurzfassung: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
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  • 100
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264209015
    Sprache: Englisch
    Seiten: Online-Ressource (120 p.)
    Serie: OECD Best Practice Principles for Regulatory Policy
    Paralleltitel: Parallelausg. La gouvernance des régulateurs
    Paralleltitel: Erscheint auch als The governance of regulators
    DDC: 351
    Schlagwort(e): Regulierung ; Aufsichtsbehörde ; Governance-Ansatz ; OECD-Staaten ; Governance
    Kurzfassung: This publication provides guidance on the institutional arrangements for regulators.
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