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  • 1
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 2
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204027
    Language: English
    Pages: Online-Ressource (1 online resource (124 p.))
    Edition: Online-Ausg.
    Series Statement: EBL-Schweitzer
    Parallel Title: Druckausg. The survey of adult skills
    DDC: 302.224409177021
    RVK:
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Adult education -- OECD countries ; Educational surveys -- OECD countries ; Functional literacy -- OECD countries ; Literacy -- OECD countries ; Electronic books ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit ; Informationstechnik ; OECD
    Abstract: Foreword; Acknowledgements; Table of Contents; Reader's Guide; Introduction; Chapter 1 - What the Surveyof Adult Skills (PIAAC) Measures; Some major features of the assessment; An assessment of key information-processing competencies; A use-oriented conception of competency; Proficiency as a continuum; The importance of contextual information; Box 1.1 Competencies or skills?; An overview of literacy, numeracy and problem solving in technology-rich environments; Table 1.1 Summary of assessment domains in the Survey of Adult Skills (PIAAC); Literacy; Definition; Content; Cognitive strategies
    Abstract: ContextsDistribution of test items by task characteristics; Table 1.2 Distribution of literacy items by medium; Table 1.3 Distribution of literacy items by context; Table 1.4 Distribution of literacy items by cognitive strategy; Literacy sample items; Reading components; Examples of reading component items; Numeracy; Definition; Content; Representations of mathematical information; Cognitive strategies; Contexts; Distribution of test items by task characteristics; Table 1.5 Distribution of numeracy items by response type; Table 1.6 Distribution of numeracy items by context
    Abstract: Table 1.7 Distribution of numeracy items by mathematical contentNumeracy sample items; Problem solving in technology-rich environments; Definition; Content; Cognitive strategies; Contexts; Distribution of test items by task characteristics; Table 1.8 Distribution of problem-solving tasks by cognitive dimensions; Table 1.9 Distribution of problem-solving tasks by technology dimensions; Table 1.10 Distribution of problem-solving tasks by context; Table 1.11 Distribution of problem-solving tasks by intrinsic complexity (number of steps)
    Abstract: Table 1.12 Distribution of problem-solving tasks by intrinsic complexity (number of constraints)Table 1.13 Distribution of problem-solving tasks by explicitness of problem statement; Problem-solving sample item; Notes; References; Chapter 2 - The Background Questionnaire of the Survey of Adult Skills (PIAAC); The characteristics and background of respondents; Table 2.1 Data collected concerning the characteristics and background of respondents; Educational attainment and participation in learning activities
    Abstract: Table 2.2 Information collected regarding educational experience and current participationin learning activitiesLabour force status, work history and job characteristics; Table 2.3 Information collected regarding labour force status, work history and job characteristics; Social participation and health; Table 2.4 Information collected on social participation and health; The use of skills; Engagement as a component of proficiency; The role of literacy and numeracy practices and computer use in maintaining and developing skills; Comparative information on a broader range of key skills
    Abstract: Demand for skills
    Abstract: This reader's companion for the Survey of Adult Skills explains what the survey measures and the methodology behind the measurements, provides content of the background questionnaires, examines the relationship between this survey and other skills surveys, as well the issues of 'key competencies"" and measurements of human capital
    Note: Description based upon print version of record
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190641
    Language: English
    Pages: Online-Ressource (721 p)
    Edition: Online-Ausg. 2013 Electronic reproduction; Available via World Wide Web
    Series Statement: OECD Reviews of Evaluation and Assessment in Education
    Parallel Title: Druckausg. Synergies for better learning
    DDC: 378.1/01
    Keywords: Electronic books
    Abstract: How can assessment and evaluation policies work together more effectively to improve student outcomes in primary and secondary schools"" Countries increasingly use a range of techniques for student assessment, teacher appraisal, school evaluation, school leader appraisal and education system evaluation. However, they often face difficulties in implementing evaluation and assessment policies. This may arise as a result of poor policy design, lack of analysis of unintended consequences, little capacity for school agents to put evaluation procedures into practice, lack of an evaluation culture, o
    Description / Table of Contents: Foreword; Acknowledgements; Table of contents; Executive summary; Overview; Chapter 1The focus on evaluation and assessment; The growing importance of evaluation and assessment; Methodology; Organisation of the report; Notes; Chapter 2Trends in evaluation and assessment; Introduction; Trends in evaluation and assessment; Contextual developments shaping evaluation and assessment; Notes; References; Chapter 3 The evaluation and assessment framework:Embracing a holistic approach; Introduction; Definitions and scope; Educational context; Governance
    Description / Table of Contents: Overarching reference: Goals for student learningDesign; Capacity for evaluation and assessment; Use of results; Implementation of evaluation and assessment policies; Pointers for future policy development; Notes; References; Chapter 4 Student assessment:Putting the learner at the centre; Introduction; Analytical approach; Impact, drivers and contextual developments; Governance; Procedures; Capacity; Reporting and use of results; Pointers for future policy development; Notes; References; Annex 4.A1 Features of student assessment frameworksin lower secondary education
    Description / Table of Contents: Annex 4.A2 Features of student assessment frameworks in primaryand upper secondary educationChapter 5 Teacher appraisal:Enhancing teacher professionalism; Introduction; Analytical approach; Impact, drivers and contextual developments; Governance; Procedures; Capacity; Use of results; Pointers for future policy development; Notes; References; Annex 5.A Features of teacher appraisal frameworks; Chapter 6 School evaluation:From compliancy to quality; Introduction; Analytical approach; Impact, drivers and contextual developments; Governance; Procedures; Capacity; Reporting and use of results
    Description / Table of Contents: Pointers for future policy developmentNotes; References; Chapter 7 The appraisal of school leaders:Fostering pedagogical leadership in schools; Introduction; Analytical approach; Impact, drivers and contextual developments; Governance; Procedures; Capacity; Use of results; Pointers for future policy development; Notes; References; Annex 7.A Features of school leader appraisal frameworks; Chapter 8 Education system evaluation:Informing policies for system improvement; Introduction; Analytical approach; Impact, drivers and contextual developments; Governance; Procedures; Capacity
    Description / Table of Contents: Reporting and use of resultsPointers for future policy development; References; Annex A. How the Review on Evaluation and Assessment Frameworksfor Improving School Outcomes was conducted; Annex B. Summary of policy directions from the Review on Evaluationand Assessment Frameworks for Improving School Outcomes
    Note: Description based upon print version of record , Electronic reproduction; Available via World Wide Web
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264193855
    Language: English
    Pages: Online Ressource (PDF, 2570 KB, 128 S.)
    Edition: Online-Ausg. 2013 Electronic reproduction; Available via World Wide Web
    Parallel Title: Druck-Ausg. Teachers for the 21st century
    Parallel Title: Print version Teachers for the 21st Century
    DDC: 371.144
    Keywords: Teachers Rating of
    Abstract: In some countries the concept not to mention the use of teacher appraisal sparks discussion whenever it is mentioned. According to what criteria? Who decides? And what should the results of teacher appraisals be used for? But education stakeholders are beginning to find some agreement in the idea that teacher appraisal can be a key lever for focusing more on teaching quality and continuous professional development for teachers, in keeping with the growing recognition that the quality of teaching affects student learning outcomes. Teacher appraisal also provides opportunities to incentivise, recognise and reward teaching competence and high performance, which, in turn, may help to address concerns about the attractiveness of teaching as a career choice and about the image and status of teachers, including teachers feelings that their work is not sufficiently valued.The third International Summit on the Teaching Profession, hosted by the Netherlands, the OECD and Education International, brings together education ministers, union leaders and other teacher leaders from high-performing and rapidly improving education systems, as measured by the OECD Programme for International Student Assessment (PISA), to discuss how teacher quality is defined and what standards are set and by whom; what systems are in place for teacher evaluation and how evaluations are conducted; and how teacher evaluation contributes to school improvement and teacher self-efficacy.
    Note: "Key topics from the 2013 International Summit on the Teaching Profession"--Cover , Includes bibliographical references , Electronic reproduction; Available via World Wide Web
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190344
    Language: German
    Pages: Online-Ressource (288 p.)
    Parallel Title: Parallelausg. Closing the Gender Gap; Act Now
    Parallel Title: Parallelausg. Inégalités hommes-femmes ; Il est temps d'agir
    Parallel Title: Parallelausg. Cerrando las brechas de género ; Es hora de actuar
    Parallel Title: Parallelausg. Closing the Gender Gap; Act Now (Korean version)
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: Geschlechtsspezifische Ungleichheiten machen sich in allen Bereichen des Wirtschaftslebens bemerkbar und bedeuten sowohl für die betroffenen Personen als auch für die Volkswirtschaft insgesamt hohe Verluste in Form von entgangener Produktivität und niedrigeren Lebensstandards. Dieser neue OECD-Bericht befasst sich mit Lösungsansätzen zur Beseitigung dieser geschlechtsspezifischen Ungleichheiten unter folgenden thematischen Gesichtspunkten: Geschlechtergleichstellung, soziale Normen und öffentliche Politik sowie Geschlechtergleichstellung in Bildung, Berufsleben und Unternehmertum. Die Kernaussagen lauten: ? Die Verbesserung der Geschlechtergleichheit beim Bildungsniveau hat einen stark positiven Effekt auf das Wirtschaftswachstum. ? Geschlechterstereotypen muss schon im jungen Alter bei den Bildungsentscheidungen in der Schule entgegengewirkt werden. So sollten beispielsweise Unterrichtsmethoden und -materialien angepasst werden, um Jungen stärker für das Lesen und Mädchen stärker für Mathematik und Naturwissenschaften zu begeistern; Mädchen sollten ermutigt werden, verstärkt naturwissenschaftliche, ingenieurwissenschaftliche und mathematische Studienfächer zu wählen und eine Berufstätigkeit in diesen Bereichen anzustreben. ? Gute und bezahlbare Kinderbetreuung ist ein ausschlaggebender Faktor für die Verbesserung der Geschlechtergleichstellung im Berufsleben. Veränderungen sind jedoch auch im familiären Kontext notwendig, da der überwiegende Teil der Hausarbeit und Kindererziehung in vielen Ländern immer noch von den Frauen geleistet wird. Diese Veränderungen können von der Politik unterstützt werden, beispielsweise durch Elternurlaubsregelungen, die Väter explizit einschließen. ? Fördermaßnahmen für Unternehmen in Frauenbesitz müssen auf alle Unternehmen, nicht nur auf Neugründungen und Kleinbetriebe, ausgerichtet werden. Es muss ein gleichberechtigter Zugang zu Finanzierungsmitteln für männliche und weibliche Unternehmer gewährleistet werden.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203952
    Language: English
    Pages: Online-Ressource (264 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Auslandsinvestition ; Investitionspolitik ; Costa Rica ; Finance and Investment ; Costa Rica ; Costa Rica ; Investitionspolitik ; Auslandsinvestition
    Abstract: OECD's comprehensive review of investment policy in Costa Rica. After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Costa Rica.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264178960
    Language: Multiple languages
    Pages: Online-Ressource (76 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This book is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It provides explanatory notes and illustrations to facilitate the uniform interpretation of the current watermelons standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in watermelons. The brochure also includes a USB key containing the hyperlinked electronic version of the publication, as well as all illustrative materials in high definition photographs.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196056
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Korea, Republic of
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year.This report assesses the extent to which the development policies, strategies and activities of Korea meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201354
    Language: French
    Pages: Online-Ressource (180 p.)
    Parallel Title: Parallelausg. Global Food Security; Challenges for the Food and Agricultural System
    Keywords: Agriculture and Food ; Development
    Abstract: Ce rapport examine comment les modifications du fonctionnement des secteurs alimentaires et agricoles à travers le monde peuvent contribuer à réduire la faim et à atteindre la sécurité alimentaire mondiale. Le défi est de grande ampleur et multidimensionnel. Tandis que la production alimentaire répondra aux demandes d'une population mondiale croissante et plus aisée, des politiques gouvernementales efficaces peuvent stimuler la productivité et contenir la pression à la hausse sur les prix des denrées alimentaires. Elles peuvent également aider à faire en sorte que les ressources en terre et en eau soient utilisées de manière plus durable, et à ce que les agriculteurs aient la capactité de gérer les risques et de s'adapter au changement climatique. Les échanges auront un rôle important à jouer pour garantir une utilisation efficace et durable des ressources, et pour distribuer les excédents de denrées alimentaires aux régions déficitaires. Parallèlement, des réformes multilatérales sont nécessaires pour garantir un système mondial des échanges plus efficace et plus juste qu'auparavant. Environ deux tiers de la population pauvre mondiale vit dans des régions rurales , où l'agriculture est la principale activité économique. Ce rapport examine comment les politiques gouvernementales peuvent augmenter les revenus des familles agricoles et rurales, et ainsi améliorer l'accès aux denrées alimentaires de la population pauvre. Bien que la croissance des revenus soit essentielle à la sécurité alimentaire à long terme, elle n'est pas suffisante. Des politiques complémentaires, comme l'amélioration de la santé et de l'assainissement, sont requises pour garantir une meilleure alimentation de la population. Il faut donc prendre des mesures à de nombreux niveaux. Ce rapport a pour objectif d'aider les responsables politiques à établir des priorités au niveau mondial, régional et national.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190450
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Parallel Title: Erscheint auch als Strengthening evidence-based policy making on security and justice in Mexico
    Keywords: Kriminalpolitik ; Öffentliche Sicherheit ; Mexiko ; Governance ; Mexico ; Mexiko ; Kriminalität ; Bekämpfung ; Innere Sicherheit ; Gerechtigkeit
    Abstract: Security and justice are core responsibilities of the State, and the foundations of good governance and healthy democracies. Moreover, they are precursors to economic growth and competitiveness, with potential impacts on businesses' transaction costs and the quality of human capital. Generating and utillising evidence on security and justice therefore is key to strengthening justice sector performance and reducing crime. This can pose a challenge to governments however as crime is a distrinctly territorial phenomenon, particularly in Mexico. This study offers a framework to treat security and justice as a central concern of public policy. It examines the availability and quality of sub-national level data in Mexico, and discusses how to transform this data into evidence that can feed into each stage of the policy cycle. It presents available indicators at sub-national level in Mexico and compares the extent to which crime and justice data follow regional paterns with respect to a sample of other OECD Member Countries.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204577
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Fiscal federalism 2014
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Finance and Investment ; Governance ; Taxation
    Abstract: This book offers an overview on recent trends and policies in intergovernmental fiscal relations and sub-central government. Accessible chapters provide: insight into how sub-central governments are managing ongoing consolidation, as well as how fiscal decentralisation fosters economic growth and educational attainment; a balanced account of the virtues and limits of tax competition between jurisdictions; an overview of fiscal equalisation policy; and some fascinating background information about past tax and public service reforms.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194878
    Language: English
    Pages: Online-Ressource (280 p.) , ill.
    Parallel Title: Erscheint auch als OECD OECD guidelines for micro statistics on household wealth
    Keywords: Haushaltseinkommen ; Privater Haushalt ; Konsum ; Lebensstandard ; Vermögen ; Datenerhebung ; OECD-Staaten ; Social Issues/Migration/Health ; Economics ; Haushalt ; Einkommen ; Lebensstandard ; Datenerhebung
    Abstract: This publication presents an internationally agreed set of guidelines for producing micro statistics on household wealth, It addresses the common conceptual, definitional and practical problems that countries face in producing such statistics, and are meant to improve the comparability of the currently available country data. The Guidelines, prepared by an international expert group working under the auspices of the OECD, propose a set of standard concepts, definitions and classifications for micro wealth statistics, and cover different phases in the statistical production process, including sources and methods for measuring particular forms of wealth, best practice in using household surveys or other sources to compile wealth statistics, the development of analytic measures, the dissemination of data, and data quality assurance.
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  • 14
    ISBN: 9789264179080
    Language: English
    Pages: Online-Ressource (324 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Waiting time policies in the health sector
    RVK:
    Keywords: Gesundheitsversorgung ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Aufsatzsammlung ; Medizinische Versorgung ; Wartezeit ; Gesundheitspolitik ; Internationaler Vergleich
    Abstract: Over the past decade, many OECD countries have introduced new policies to tackle excessive waiting times for elective surgery with some success. However, in the wake of the recent economic downturn and severe pressures on public budgets, waiting times times may rise again, and it is important to understand which policies work. In addition, the European Union has introduced new regulations to allow patients to seek care in other member states, if there are long delays in treatment. This book provides a framework to understand why there are waiting lists for elective surgery in some OECD countries and not in others. It also describes how waiting times are measured in OECD countries, which differ widely, and makes recommendations for best practice. Finally, it reviews different policy approaches to tackling excessive waiting times. Some countries have introduced guarantees to patients that they will not wait too long for treatment. These policies work only if they are accompanied by sanctions on health providers to ensure the guarantee is met or if they allow greater choice of health-care providers including the private sector. Many countries have also introduced policies to expand supply of surgical services, but these policies have generally not succeeded in the long-term in bringing down waiting times. Given the increasing demand for elective surgery, some countries have experimented with policies to improve priorisation of who is entitled to elective surgery. These policies are promising, but difficult to implement.
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  • 15
    ISBN: 9789264200524
    Language: English
    Pages: Online-Ressource (104 p.)
    Parallel Title: Erscheint auch als International regulatory co-operation ; 3: Transnational private regulation and water management
    Keywords: Internationale Zusammenarbeit ; Regulierung ; Wasserversorgung ; Welt ; Governance
    Abstract: The world is becoming increasingly global. This raises important challenges for regulatory processes which still largely emanate from domestic jurisdictions. In order to eliminate unnecessary regulatory divergences and to address the global challenges pertaining to systemic risks, the environment, and human health and safety, governments increasingly seek to better articulate regulations across borders and to ensure greater enforcement of rules. But, surprisingly, the gains that can be achieved through greater co-ordination of rules and their application across jurisdictions remain largely under-analysed. This volume complements the stocktaking report on International Regulatory Co-operation: Rules for a Global World by providing evidence on regulatory co-operation in the area of transboundary water management and through the fast development of transnational private regulation.
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  • 16
    ISBN: 9789264193505
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Strengthening health information infrastructure for health care quality governance
    Keywords: Social Issues/Migration/Health ; OECD ; Gesundheitswesen ; Medizinische Informatik ; Medizinische Versorgung
    Abstract: Health data constitutes a significant resource in most OECD countries that could be used to improve population health, the quality of health care and the performance of health systems. Rising levels of chronic diseases; concerns about the quality and safety of patient care; the need to assure value for investments in health care; and the need to allocate health resources wisely; are all too important to be left without good evidence for decision making. This book, based on studies of 19 countries on the development and use of personal health data and of 25 countries on development and use of electronic health record systems, includes results showing good practices, new opportunities and data privacy protection challenges. It finds that well-intended policies to allay concerns about breaches of confidentiality and potential misuse of personal health data may be limiting data use, but that the next five years appear promising, in terms of both the number of countries that plan to implement national electronic health record systems and the number that consider it likely that data from these systems will be used for some aspects of health care quality monitoring. They also appear promising for the further use of existing personal health databases and for the linkage of multiple data sources to generate new evidence.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264112537
    Language: English
    Pages: Online-Ressource (260 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Aid for trade and development results
    Keywords: Außenhandel ; Entwicklung ; Entwicklungsstrategie ; Entwicklungsländer ; Bangladesch ; Ghana ; Vietnam ; Ruanda ; Kolumbien ; Entwicklungshilfe ; Fairer Handel ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Sozioökonomischer Wandel ; Entwicklungsmodell ; Salomonen Bangladesch ; Ghana ; Vietnam ; Ruanda ; Kolumbien ; Auslands- und Entwicklungshilfe ; Handelshilfe ; Wirkung/Auswirkung ; Wirtschaftliche Entwicklung ; Sozioökonomische Entwicklung ; Entwicklungspolitische Strategie ; Solomon Islands Bangladesh ; Rwanda ; Colombia ; Foreign and development aid ; Trade aid ; Effects/consequences ; Economic development ; Socio-economic development ; Development policy strategies ; Ergebnis/Bilanz Effizienz/Effektivität ; Results/outcomes Efficiency/Efficacy ; Development ; Trade ; Salomonen ; Bangladesch ; Vietnam ; Ruanda ; Kolumbien
    Abstract: This study presents a tool to help design logical frameworks for results-based management of aid for trade. What are donors and partner countries trying to achieve? Three different levels of possible objectives (i.e. direct, intermediate and final) are explored. Trade is treated as an intermediate objective, serving as a transmission mechanism, with an increase in the value for trade as the final objective. Six case studies - Bangladesh, Colombia, Ghana, Rwanda, Solomon Islands and Viet Nam - provide a comprehensive overview of the challenges involved in introducing a tool for managing results in an agenda that covers a broad area of interventions that are aimed at building trade-related supply side capacities.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201521
    Language: Spanish
    Pages: Online-Ressource (152 p.)
    Parallel Title: Parallelausg. OECD Economic Surveys; Mexico 2013
    Parallel Title: Parallelausg. Études économiques de l'OCDE ; Mexique 2013
    Keywords: Economics ; Mexico
    Abstract: El Estudio Económico de México 2013 de la OCDE revisa el desenvolvimiento, las políticas y las perspectivas económicas e incluye un capítulo especial que aborda el mejoramiento de las relaciones en el federalismo fiscal.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203310
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Mosambik ; Finance and Investment ; Mozambique
    Abstract: OECD's comprehensive review of investment policy in Mozambique. After a country overview, this report examines investment policy, investment promotion and facilitation as well as infrastructure in Mozambique.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203334
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Supervision and enforcement in corporate governance
    Keywords: Corporate Governance ; Aufsichtsbehörde ; Rechtsdurchsetzung ; Welt ; Brasilien ; Türkei ; USA ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This fifth peer review of the OECD Principles of Corporate Governance analyses the supervision and enforcement of rules and practices relating to related party transactions (RPTs), takeover bids and shareholder meetings. The review covers 27 jurisdictions and is based on a general survey of all participating jurisdictions, as well as an in-depth review of supervision and enforcement practices in Brazil, Turkey, and the United States.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264191150
    Language: English
    Pages: Online-Ressource (104 p.) , ill.
    Parallel Title: Parallelausg. Manuel de l'OCDE à l'intention des gestionnaires des pêches ; Principes et pratiques d'élaboration des actions à mener
    Keywords: Agriculture and Food
    Abstract: The Fisheries Manager's Handbook is a compilation of OECD work designed to aid policy makers develop and implement good policies and management tools in fisheries. Drawing upon years of OECD research, it demonstrates how an open policy design process with clear objectives, using market-based instruments and focussed on effective stock management can benefit all those involved in or concerned about the fisheries sector. Of interest not only to policy makers, it will provides a useful guide to NGOs and other interested parties on the principles and processes of good policy design.
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  • 22
    ISBN: 9789264183704
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Competitiveness and Private Sector Development
    Parallel Title: Erscheint auch als Renewable energies in the Middle East and North Africa
    Keywords: Erneuerbare Energie ; Förderung erneuerbarer Energien ; Investition ; MENA-Staaten ; Energiepolitik ; Erneuerbare Energien ; Investitionspolitik ; Private Investition ; Energy ; Employment ; Environment ; Finance and Investment ; Industry and Services ; Naher Osten ; Mittlerer Osten ; Nordafrika
    Abstract: The combined effects of the economic crisis and the recent popular uprisings in parts of the Middle East and North Africa have brought social and economic challenges back to the centre of attention of policy makers. For governments searching to create jobs, to satisfy the growing energy demand of their populations and to diversify their economies, the appeal of renewable energies is strong. However, the right policy framework and support need to be put in place if the region wants to attract private investment in the sector and reap the benefits of its favourable resource endowment, especially as regards solar and wind energy. This report makes the case for a stronger deployment of renewables in the Middle East and North Africa and identifies the appropriate support policies required to stimulate the necessary private investment. An assessment of existing policy frameworks in the region and examples from OECD good practice are used as pointers to help guide policy makers in their choices. The analysis contained in this report suggests that support policies targeting the life cycle of renewable energy projects such as feed-in tariffs and power purchase agreements are more effective and less distortive than policies subsidising the initial investment, such as cost reductions. The optimal incentive scheme provides investors with stability through a guaranteed but declining minimum return while imposing enough market risk to foster technological progress.
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  • 23
    Language: English
    Pages: 1 Online-Ressource (564 p.) , 21 x 28cm.
    Series Statement: PISA
    Keywords: Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines not just what students know in mathematics, reading and science, but what they can do with what they know. This is the first of six volumes that present the results of the 2012 PISA survey, the fifth round of the triennial assessment. It summarises the performance in mathematics, reading and science of students in PISA 2012.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (308 p.) , 16 x 23cm.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Erscheint auch als Greening household behaviour
    Keywords: Konsumentenverhalten ; Lebensstil ; Umweltbewusstsein ; OECD-Staaten ; Environment ; OECD ; Verbraucherverhalten ; Lebensstil ; Umweltbewusstsein
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of the factors that affect people's behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design This publication presents a data overview of the most recent round of the survey implemented in five areas (energy, food, transport, waste, and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that "soft" measures such as labeling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194175
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. Examen de l'OCDE du cadre d'intégrité dans le secteur public en Tunisie
    Parallel Title: Erscheint auch als OECD OECD integrity review of Tunisia
    Keywords: Öffentlicher Sektor ; Öffentlicher Auftrag ; Anti-Korruption ; Tunesien ; Governance ; Tunisia ; Tunesien ; Öffentlicher Sektor
    Abstract: This report assesses the integrity framework of the public sector in Tunisia to shed light on the measures that should be put in place. This assessment is based on the 1998 OECD Recommendation on Improving Ethical Conduct in the Public Service and the 2008 OECD Recommendation on Enhancing Integrity in Public Procurement. This report also includes Middle Eastern and North African countries case studies on the implementation of policies promoting integrity. The proposals for action stemming from this first assessment provide a roadmap for the Tunisian authorities in order to reinforce the integrity framework of the public sector. They include, among others, carrying out detailed diagnoses of the weaknesses in the system to identify priority measures for reform. In addition, the authorities are advised to identify the priority measures according to the diagnoses developed in cooperation with the stakeholders. Particular emphasis has been given to Public Procurement since this area is especially vulnerable to corruption.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190283
    Language: English
    Pages: Online-Ressource (142 p.) , ill.
    Series Statement: West African Studies
    Parallel Title: Parallelausg. Conflits liés aux ressources et terrorismes ; Deux facettes de l'insécurité
    Parallel Title: Erscheint auch als Conflict over resources and terrorism
    Keywords: Rohstoffvorkommen ; Terrorismus ; Afrika ; Development ; Westafrika ; Bürgerkrieg ; Terrorismus ; Islam
    Abstract: This study first analyses an old and recurring form of instability in the region: conflict over resources. A series of case studies examines the causes of these conflicts with reference to the associated regional challenges and response tools. Secondly, the study addresses terrorism, a relatively new dimension of insecurity. It outlines the development of AQMI and Boko Haram and then focuses on a comparative analysis of legal mechanisms to fight against terrorism. The argument holds that the congruence of these insecurities and the current violent crises present an unprecedented risk of destabilisation for West Africa and the international community.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200425
    Language: English
    Pages: Online-Ressource (114 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Boards of directors of state-owned enterprises
    Keywords: Corporate Governance ; Board of Directors ; Öffentliches Unternehmen ; OECD-Staaten ; Governance ; Industry and Services
    Abstract: Boards of directors of state-owned enterprises (SOEs) play a fundamental role in corporate stewardship and performance. Over the last decade, OECD governments have sought to professionalise SOE boards, ensure their independence and shield them from ad hoc political intervention. In general these approaches have worked; yet, more remains to be done to meet the aspirational standards of established by the OECD Guidelines on Corporate Governance of State-Owned Enterprises. This report seeks to shed slight on good practices drawing on national practices from over 30 economies.
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  • 28
    ISBN: 9789264192294
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Series Statement: OECD Reviews of Risk Management Policies
    Parallel Title: Parallelausg. Estudio de la OCDE sobre el Sistema Nacional de Protección Civil en México
    Parallel Title: Erscheint auch als OECD OECD reviews of risk management policies
    Keywords: Katastrophenschutz ; Mexiko ; Environment ; Finance and Investment ; Governance ; Mexico ; Mexiko ; Risikomanagement ; Katastrophenschutz
    Abstract: This review of Mexico's civil protection system looks at the coordination of multiple actors across the central government, public and private industries, and state and local governments for the effective management of hurricanes, earthquakes and floods.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264186279
    Language: French
    Pages: Online-Ressource (222 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Italy 2013
    Parallel Title: Parallelausg. Rapporti dell'OCSE sulle performance ambientali; Italia 2013
    Keywords: Environment ; Italy
    Abstract: Ce rapport est le troisième examen des performances environnementales de l'Italie. Il évalue les progrès vers le développement durable et la croissance verte, et met l'accent sur les politiques qui favorisent une gestion plus efficace et efficiente de l'eau et la lutte contre le changement climatique.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264184893
    Language: English
    Pages: Online-Ressource (284 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Keywords: Science and Technology ; Sweden
    Abstract: This OECD Review of Innovation Policy for Sweden offers a comprehensive assessment of Sweden's innovation system, focusing on the role of government. It provides concrete recommendations on how to improve policies that affect innovation performance, including R&D policies, and identifies good practices from which other countries can learn.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204416
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Reform priorities in Asia
    Keywords: Corporate Governance ; Asien ; Governance ; Asien ; Corporate Governance
    Abstract: Since 1999, the Asian Roundtable on Corporate Governance has brought together the most active and influential policy makers, practitioners and experts on corporate governance in the region, as well as from OECD countries and relevant international institutions. Participants exchange experiences and push forward the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance as well as the OECD Guidelines on Corporate Governance of State-Owned Enterprises. This Report supports decision-makers and practitioners in their efforts to take corporate governance to a higher level. It reflects the discussions and conclusions of various recent Roundtable. The next phase of the Roundtable will focus on how to change behaviour to achieve better outcomes.
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  • 32
    ISBN: 9789264204553
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Parallelausg. La réforme de la réglementation dans les pays du Moyen-Orient et d'Afrique du Nord ; Mise en oeuvre des principes de la politique réglementaire pour renforcer la croissance inclusive
    Parallel Title: Erscheint auch als Regulatory Reform in the Middle East and North Africa
    Keywords: Regulierung ; MENA-Staaten ; Governance ; MENA-Region ; Reform ; Regulierung
    Abstract: This book assesses progress in the implementation of regulatory policy within the region. Regulatory governance in the MENA region is an increasing priority for encouraging and enabling sustainable development and inclusive growth. The report reflects on the developments and highlights good practices from Bahrain, Egypt, Jordan, Lebanon, Mauritania, Morocco, the Palestinian Authority and Tunisia. The report concludes by providing recommendations to MENA countries, especially those in transition, to help them build the required institutions, systems, policies and capacities to produce a better regulatory environment needed to deliver sustainable development and equitable growth whilst ensuring public participation and accountability.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264188730
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Mental Health and Work
    Keywords: Employment ; Social Issues/Migration/Health ; Sweden
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Sweden is the second in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Swedish policy makers recognise the need to take steps to tackle mental ill-health and its labour market implications, but that a more comprehensive reform effort and a long-term commitment to it is needed in order to prevent problems from arising in the first place and respond more effectively when they do occur.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200784
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Finland
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. This report assesses the extent to which the development policies, strategies and activities of Canada meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200777
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: OECD Development Assistance Peer Reviews
    Keywords: Development ; Finland
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. This report assesses the extent to which the development policies, strategies and activities of Finland meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201941
    Language: English
    Pages: Online-Ressource (204 p.)
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Parallelausg. Estudio de la OCDE sobre la política regulatoria en Colombia ; Más allá de la simplificación administrativa
    Parallel Title: Erscheint auch als Regulatory policy in Colombia
    Keywords: Regulierung ; Kolumbien ; Governance ; Colombia ; Kolumbien ; Industriepolitik ; Regulierung
    Abstract: Prudent macroeconomic management and recent structural reforms have helped Colombia weather the recent financial crisis remarkably well. The Government of Colombia has placed particular emphasis on simplifying formalities affecting business and citizens. In addition, a number of initiatives have been launched to make the administration more transparent and accountable vis-à-vis citizens. However, after several years in place, this approach needs to be re-shaped , in order to go deeper into the legal background of regulations. Colombia still lacks a whole-of-government policy for regulatory quality and needs to rethink the institutional set up to implement different regulatory tools in a coherent manner. It also requires the adoption of a systemic approach to challenge the reasons for and the logic behind formalities (trámites) and, most importantly, regulations. Furthermore, as in many other countries, the development and application of a comprehensive regulatory governance approach for sub-national governments and multi-level co-ordination are pending issues.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200609
    Language: French
    Pages: Online-Ressource (184 p.) , ill.
    Parallel Title: Parallelausg. Investing Together; Working Effectively across Levels of Government
    Keywords: Governance
    Abstract: Ce rapport s'appuie sur des travaux menés sous l'égide du Comité des politiques de développement territorial de l'OCDE, dans le but d'articuler un ensemble de principes cohérents, flexibles et efficaces pour la gouvernance pluri-niveaux des investissements publics.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174849
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Measuring fiscal decentralisation
    RVK:
    Keywords: Finanzbeziehungen ; OECD-Staaten ; Mitgliedsstaaten ; Finanzpolitik ; Fiskalpolitik ; Fiskalföderalismus ; Wirkung ; Auswirkung ; Wirtschaftsentwicklung ; Wirtschaftswachstum ; Datenerhebung ; Finance and Investment ; Governance ; Taxation ; Aufsatzsammlung ; Steuerrecht ; Dezentralisation ; Finanzausgleich ; OECD
    Abstract: When trying to measure fiscal decentralisation, the OECD Network on Fiscal Relations Across Government Levels has made significant progress in the last years, especially on tax autonomy of sub-central governments. But in many respects, real-world fiscal decentralisation still escapes the measuring tools, especially when it comes to measure the spending power of sub-central governments or the various regulations attached to intergovernmental grants. This book deals with two interrelated issues. The first concerns the various measurement of fiscal decentralization in general and their usefulness for policy analysis. The second and more specific issue concerns the taxonomy of intergovernmental grants and the limits of the current classifications, and how policy changes to the intergovernmental grants framework may require that measurement devices be adapted.
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  • 39
    ISBN: 9789264205062
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: The OECD Nuclear Energy Agency (NEA) Forum on Stakeholder Confidence (FSC) Annotated Glossary is a review of concepts central to societal decision making about radioactive waste management. It records the evolution in understanding that has taken place in the group as the FSC has worked with these concepts over time. This should be a useful resource not only for new FSC participants but also for others: this annotated glossary forms a good reference handbook for future texts regarding societal aspects of radioactive waste management and its governance.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187030
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Parallelausg. Temas y políticas clave sobre PYMEs y emprendimiento en México
    Parallel Title: Parallelausg.: Temas y políticas clave sobre PYMEs y emprendimiento en México
    Parallel Title: Erscheint auch als Mexico
    Keywords: KMU ; Mittelstandspolitik ; Mexiko ; Industry and Services ; Mexico
    Abstract: During the past decade, the Mexican government has put into place a strong policy framework for the promotion of small and medium-sized enterprises (SMEs) and entrepreneurship. It has created a sequence of policy support running from the development of new entrepreneurs, micro-enterprises, SMEs and gazelles to the stimulation of linkages between SMEs and so-called 'tractor' firms. New co-ordination arrangements have also been created across government ministries and among national and state governments to increase the coherence and integration of their programmes. This publication takes stock of this progress and assesses the opportunities for further strengthening of the Mexican economy through SMEs and entrepreneurship. It shows that the framework conditions are generally good in Mexico, and have improved in recent years thanks to reforms such as regulatory simplification, the expansion of the national loan guarantee programme, and the inclusion of the micro-enterprise sector as a target of the public support system. At the same time, more can be done to shift entrepreneurs into the formal business sector and to develop more medium-sized companies able to innovate and trade internationally. There is also scope to improve the process of delivering the highest quality and most relevant policy support to beneficiary enterprises by simplifying the rules and operations of the SME Fund, developing the professional capacities of the staff and consultants who provide business development services and using available company-level data for the purposes of policy evaluation.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201811
    Language: English
    Pages: Online-Ressource (316 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Poland
    Keywords: Governance-Ansatz ; Polen ; Governance ; Poland
    Abstract: This report proposes a practical, country-based framework for developing good governance indicators for programmes funded by the European Union in Poland. The concepts presented and the challenges discussed are, however, relevant to a wide range of OECD member and non-member countries in the development of indicators-based performance measurement systems.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193543
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Poland
    Keywords: Good Governance ; Polen ; EU-Staaten ; Governance ; Poland
    Abstract: This report proposes a practical, country-based framework for developing good governance indicators for programmes funded by the European Union in Poland. The concepts presented and the challenges discussed are, however, relevant to a wide range of OECD member and non-member countries in the development of indicators-based performance measurement systems.
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  • 43
    ISBN: 9789264106833
    Language: French
    Pages: Online-Ressource (108 p.) , ill.
    Series Statement: Lignes directrices et ouvrages de référence du CAD
    Parallel Title: Parallelausg. Evaluating Peacebuilding Activities in Settings of Conflict and Fragility; Improving Learning for Results
    Parallel Title: Parallelausg. Avaliar as atividades de construção da paz em situações de conflito e de fragilidade; Compreender melhor para obter melhores resultados
    Parallel Title: Parallelausg.: Avaliar as atividades de construção da paz em situações de conflito e de fragilidade: Compreender melhor para obter melhores resultados
    Parallel Title: Parallelausg.: Evaluating Peacebuilding Activities in Settings of Conflict and Fragility: Improving Learning for Results
    Keywords: Development
    Abstract: Prenant en compte le besoin d'une approche adéquate pour appréhender et définir les responsabilités dans les situations de conflits, le Comité d'Assistance au Développement a lancé l'initiative d'évaluation du processus de prévention du conflit et de la construction de la paix. L'objectif de cette démarche a été d'aider à améliorer la pratique de l'évaluation et par la même, de soutenir pleinement la communauté d'experts en complétant les moyens d'organisation pour accroitre la qualité de prévention et le les interventions nécessaires pour bâtir la paix. Cette initiative cherche également à guider les décisionnaires, agents de terrain et de bureau ainsi que les pays partenaires vers une meilleure compréhension du rôle et de l'utilité des évaluations. La méthode présentée dans ce livre fournit le contexte des causes politiques qui ont pour effet de s'engager sur ou vers le conflit et de fragiliser la paix et présente les défis posés aux évaluations propres à ces situations. Puis, elle indique la direction fondamentale pour la planification, la réalisation et la prise en compte de l'évaluation, ainsi que les principes de base sur la conception et la gestion du projet.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204386
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Better Policies for Board Nomination and Election in Asia
    Keywords: Board of Directors ; Aufsichtsrat ; Corporate Governance ; Australien ; Governance
    Abstract: Established in 1999, the OECD-Asian Roundtable on Corporate Governance serves as a regional forum for exchanging experiences and advancing the reform agenda on corporate governance while promoting awareness and use of the OECD Principles of Corporate Governance. The Roundtable brings together policy makers, practitioners and experts on corporate governance from the Asian region, OECD countries and relevant international organisations. This Roundtable report consist of three sections: 1) an overview of the current policy framework; 2) a summary of the challenges to establishing a formal and transparent board nomination and election process in Asia; and, 3) policy options to improve the transparency of the board nomination and election process in order to reinforce more effective boards.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264178984
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Norwegen ; Employment ; Social Issues/Migration/Health ; Norway ; Norwegen ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Norway is the fourth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Norway faces a unique situation whereby a generous welfare system stimulates large-scale labour market exclusion and significant socio-economic inequalities of people with a mental disorder, and hindering better outcomes of its employment and vocational rehabilitation programmes.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190399
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Series Statement: Conflict and Fragility
    Parallel Title: Erscheint auch als Fragile states
    Keywords: 2000-2010 ; Staatskrise ; Politische Instabilität ; Entwicklungshilfe ; Development ; Politische Krise ; Politische Stabilität ; Entwicklungshilfe
    Abstract: By 2015, half of the world’s people living on less than USD 1.25 a day will be in fragile states. While poverty has decreased globally, progress on Millennium Development Goal (MDG) 1 is slower in fragile states than in other developing countries. Fragile states are also off-track to meet the rest of the MDGs by 2015. Fragile situations became a central concern of the international development and security agenda in the 1990s. Since then, powerful forces have been influencing the causes and manifestations of fragility, including the combination of democratic aspirations, new technologies, demographic shifts and climate change. The last five years have been especially tumultuous, encompassing the 2008 food, fuel and financial crisis and the Arab Spring, which began in 2011.These events have influenced the international debate on the nature, relevance and implications of fragility. While situations of fragility clearly have common elements – including poverty, inequality and vulnerability – how can we make sense of the great diversity in their national income, endowment in natural resources or historical trajectories? How do we move towards a more substantive concept of fragility that goes beyond a primary focus on the quality of government policies and institutions to include a broader picture of the economy and society? This publication takes stock of i) the evolution of fragility as a concept, ii) analyses of financial flows to and within fragile states between 2000 and 2010, and iii) trends and issues that are likely to shape fragility in the years to come.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204928
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Parallel Title: Erscheint auch als Coping with emigration in Baltic and East European countries
    Keywords: Auswanderung ; Baltische Staaten ; Polen ; Rumänien ; Employment ; Social Issues/Migration/Health ; Baltic States ; Osteuropa ; Baltikum ; Auswanderung ; Geschichte 2000-2013
    Abstract: The Baltic countries have experienced sustained emigration over the past decade, contributing to population decline and a loss of working-age population. The impact of this emigration is felt strongly in the labour market, the general economy and in social developments. How can countries deal with the impact of high levels of emigration? How to attract back emigrants? How best to benefit from the financial, social and human capital developed abroad? The Baltic countries are not alone in addressing these challenges, and this volume brings together the recent experience of Poland and Romania, as well as a wide range of OECD countries, in developing new policies to cope with emigration.
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  • 48
    ISBN: 9789264206137
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Hong Kong, China
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Hong Kong, China. 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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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098282
    Language: French
    Pages: Online-Ressource (135 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Assistance Peer Reviews; United States 2011
    Keywords: Development ; United States
    Abstract: Tous les quatre ans, l’action de chacun des 24 membres du Comité d’aide au développement (CAD) - auprès duquel la Banque mondiale, le FMI et le PNUD sont aussi présents en qualité d’observateurs - est examinée en détail par ses pairs au sein du Comité. Cinq pays membres sont soumis chaque année à un examen par les pairs. Le but de cet exercice est de déterminer dans quelle mesure les politiques, les stratégies et les activités de développement du pays examiné sont conformes aux normes élaborées par le CAD. Les autres membres formulent des critiques constructives et des recommandations en s’appuyant sur un rapport qui traite de la politique suivie en matière d’aide, du volume de celle-ci, des institutions qui en sont responsables et des activités menées dans ce domaine sur le terrain. Aucune sanction n’est prise si le pays considéré ne tient pas compte des recommandations. L’examen est destiné à encourager la réalisation de changements utiles, à favoriser l’échange de connaissances et à améliorer l’efficacité globale de l’aide dispensée par l’ensemble de la communauté des donneurs.
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  • 50
    ISBN: 9789264192027
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweden ; Taxation ; Sweden
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 51
    ISBN: 9789264202832
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Monaco 2013 ; Phase 2 ; mise en œuvre pratique des normes
    Keywords: Taxation ; Monaco
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Monaco, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201927
    Language: English
    Pages: Online-Ressource (172 p.)
    Series Statement: Value for Money in Government
    Parallel Title: Erscheint auch als Value for money in government
    Keywords: Regierung ; Neues Steuerungsmodell ; Norwegen ; Governance ; Norway ; Norwegen ; Neues Steuerungsmodell
    Abstract: This report presents the results of the assessment of the organisation of the central government of Norway. The study looks at reforms that are aimed at improving the quality of services (more value) and efficiency (less money) in central government. Starting with facts and quantitative benchmarks on the Norwegian central government, the study reviews recent reforms in Norway, and makes recommendations in ten selected areas. The study concludes with a survey of the effects on the quality of services and the potential savings.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203419
    Language: English
    Pages: Online-Ressource (612 p.) , ill.
    Parallel Title: Erscheint auch als Changing global environments
    Keywords: Umwelt ; Ökologie ; Klimaänderung ; Wirtschaftskrise ; Internationales politisches System ; Alternative ; Entwicklung ; Sozialwissenschaften ; Politikberatung ; Global Governance ; Global governance ; Environment ; Social Issues/Migration/Health ; Erde
    Abstract: Produced by the International Social Science Council (ISSC) and UNESCO, and published by the OECD, the 2013 World Social Science Report represents a comprehensive overview of the field gathering the thoughts and expertise of hundreds of social scientists from around the world. This edition focuses on the transformative role of the social sciences in confronting climate and broader processes of environmental change, and in addressing priority problems from energy and water, biodiversity and land use, to urbanisation, migration and education. The report includes 100 articles written by 150 authors from 41 countries all over the world. Authors represent some 24 disciplines, mainly in the social sciences. The contributions highlight the central importance of social science knowledge for environmental change research, as a means of understanding changing environments in terms of social processes and as framework for finding concrete solutions towards sustainability.
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  • 54
    ISBN: 9789264185067
    Language: French
    Pages: Online-Ressource (136 p.)
    Edition: Deuxième édition
    Parallel Title: Parallelausg. OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas; Second Edition
    Parallel Title: Parallelausg. OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas; Second Edition (Chinese version)
    Keywords: Governance ; Development
    Abstract: Le commerce et l’investissement dans les ressources minérales naturelles offrent de grandes possibilités de générer des revenus, de la croissance et de la prospérité, de fournir des moyens d’existence et de favoriser le développement local. Toutefois, une grande partie de ces ressources sont situées dans des zones de conflit ou à haut risque. Dans ces zones, l’exploitation des ressources minérales naturelles est importante et peut alimenter, directement ou indirectement, les conflits armés, des violations flagrantes des droits humains, et entraver le développement économique et social. Le Guide OCDE sur le devoir de diligence pour des chaînes d’approvisionnement responsables en minerais provenant de zones de conflits ou à haut risque fournit des orientations pratiques soutenues par les pouvoirs publics adressées aux entreprises pour des chaînes globales d’approvisionnement en minerais responsables afin que les entreprises respectent les droits de l'homme et évitent de contribuer aux conflits à travers leurs décisions ou pratiques d’approvisionnement. Le Guide sur le devoir de diligence peut être utilisé par toute entreprise susceptible d’exploiter des minerais dans des zones de conflit ou à haut risque. Il s’agit de favoriser des chaînes d’approvisionnement en minerais transparentes ainsi qu'un engagement durable des entreprises dans le secteur des minerais. Cette édition a été mise à jour et comporte de nouveaux chapitres sur l’étain, le tantale et le tungstène et sur l'or.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202320
    Language: Spanish
    Pages: Online-Ressource (228 p.)
    Series Statement: Estudios del Centro de Desarrollo
    Parallel Title: Parallelausg. Start-up Latin America; Promoting Innovation in the Region
    Keywords: Development ; Industry and Services
    Abstract: Las startups están cobrando relevancia en las estrategias de innovación en América Latina. Startup América Latina: Promoviendo la innovación en la región analiza el papel de las políticas públicas en apoyar la creación y expansión de las startups. Presenta un análisis comparativo de las iniciativas recientes en seis países de la región – Argentina, Brasil, Chile, Colombia, México y Perú – con el objetivo de identificar buenas prácticas y promover el intercambio de experiencias a fin de mejorar el diseño y la implementación de las políticas de innovación.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    RVK:
    RVK:
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201262
    Language: Russian
    Pages: Online-Ressource (112 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Keywords: Finance and Investment ; Taxation
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  • 58
    ISBN: 9789264205482
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Cyprus
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” Global Forum Peer Review of Cyprus, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this country. 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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  • 59
    ISBN: 9789264205604
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Finland
    Abstract: This report includes Phase 1 and Phase 2 Global Forum Peer Reviews for Finland, now incorporating Phase 2 ratings. 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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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200685
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Value for Money in Government
    Parallel Title: Erscheint auch als Value for money in government
    Keywords: Regierung ; Schweden ; Governance ; Sweden
    Abstract: This report presents the results of the assessment of the organisation of the central government of Sweden. The study looks at reforms that are aimed at improving the quality of services (more value) and efficiency (less money) in central government. Starting with facts and quantitative benchmarks on the Swedish central government, the study reviews recent reforms in Sweden, and makes recommendations in ten selected areas. The study concludes with a survey of the effects on the quality of services and the potential savings.
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  • 61
    ISBN: 9789264192065
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Belgique 2013 ; Phase 2; mise en œuvre pratique des normes
    Keywords: Taxation ; Belgium
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Belgium, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189058
    Language: Portuguese
    Pages: Online-Ressource (232 p.)
    Parallel Title: Parallelausg. OECD Territorial Reviews; Brazil 2013
    Keywords: Governance ; Urban, Rural and Regional Development ; Brazil
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264098336
    Language: French
    Pages: Online-Ressource (140 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Assistance Peer Reviews; Netherlands 2011
    Keywords: Development ; Netherlands
    Abstract: Tous les quatre ans, l’action de chacun des 24 membres du Comité d’aide au développement (CAD) - auprès duquel la Banque mondiale, le FMI et le PNUD sont aussi présents en qualité d’observateurs - est examinée en détail par ses pairs au sein du Comité. Cinq pays membres sont soumis chaque année à un examen par les pairs. Le but de cet exercice est de déterminer dans quelle mesure les politiques, les stratégies et les activités de développement du pays examiné sont conformes aux normes élaborées par le CAD. Les autres membres formulent des critiques constructives et des recommandations en s’appuyant sur un rapport qui traite de la politique suivie en matière d’aide, du volume de celle-ci, des institutions qui en sont responsables et des activités menées dans ce domaine sur le terrain. Aucune sanction n’est prise si le pays considéré ne tient pas compte des recommandations. L’examen est destiné à encourager la réalisation de changements utiles, à favoriser l’échange de connaissances et à améliorer l’efficacité globale de l’aide dispensée par l’ensemble de la communauté des donneurs.
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  • 64
    ISBN: 9789264202610
    Language: English
    Pages: Online-Ressource (134 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Brazil
    Abstract: This report contains a “Phase 2: Implementation of the Standard in Practice” review for Brazil, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195363
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Sécurité alimentaire mondiale ; Défis pour le système agricole et agro-alimentaire
    Parallel Title: Erscheint auch als Global food security
    Keywords: Ernährungssicherung ; Lebensmittel ; Außenhandel ; Agraraußenhandel ; Welt ; Agriculture and Food ; Development ; Welternährung ; Ernährungssicherung
    Abstract: This study examines how changes to the functioning of the world’s food and agriculture system can contribute to reduced hunger and the attainment of global food security. The challenge is wide ranging and multi-faceted. While food production will respond to the demands of a rising and more affluent world population, effective government policies can stimulate productivity and contain upward pressure on food prices. They can also help ensure that land and water resources are used more sustainably, and that farmers have the capacity to manage risk and adapt to climate change. Trade will have an important role to play in ensuring that resources are used efficiently and sustainably, and in getting food from surplus to deficit regions. At the same time, multilateral reforms are needed to ensure that the world trading system functions more smoothly and fairly than it has done in the past. Approximately two-thirds of the world’s poor live in rural areas, where farming is the principal economic activity. This study considers how government policies can raise the incomes of agricultural and rural households, and thereby improve poor peoples’ access to food. Yet while income growth is essential for long-term food security, it is not sufficient. Complementary policies, for example to improve health and sanitation, are required to ensure improvements in peoples’ nutrition. Action is thus required on many fronts. The purpose of this study is to help policymakers establish priorities at global, regional and national levels.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196964
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Parallelausg. Prix effectifs du carbone
    Parallel Title: Erscheint auch als Effective carbon prices
    Keywords: Treibhausgas-Emissionen ; Preis ; Straßenverkehr ; Zementindustrie ; Holzwirtschaft ; Energiekonsum ; Elektrizitätswirtschaft ; Brasilien ; Chile ; Dänemark ; Estland ; Frankreich ; Südafrika ; Spanien ; Fossiler Brennstoff ; Kohle ; Preispolitik ; Preisbildung ; Umweltschutz ; Umweltabgabe ; Emissionsverringerung ; Effektivität ; Environment ; Taxation ; OECD ; Kohle ; Kohlendioxidemission ; Preisbildung ; Umweltzertifikathandel
    Abstract: Economic textbooks predict that taxes and emission trading systems are the cheapest way for societies to reduce emissions of CO2. This book shows that this is also the case in the real world. It estimates the costs to society of reducing CO2 emissions in 15 countries using a broad range of policy instruments in 5 of the sectors that generate most emissions: electricity generation, road transport, pulp & paper and cement, as well as households’ domestic energy use. It finds wide variations in the costs of abating each tonne of CO2 within and among countries, as well as in the sectors examined and across different types of policy instruments. Market-based approaches like taxes and trading systems consistently reduced CO2 at a lower cost than other instruments. Capital subsidies and feed-in tariffs were among the most expensive ways of reducing emissions.
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  • 67
    ISBN: 9789264206175
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; China, People’s Republic ; Macau, China
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for Macao, China. 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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  • 68
    ISBN: 9789264206380
    Language: French
    Pages: Online-Ressource (158 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Luxembourg 2013; Phase 2; Implementation of the Standard in Practice
    Keywords: Taxation ; Luxembourg
    Abstract: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour Luxembourg. Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial. Pour plus d’information sur les travaux du Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales et pour obtenir des copies des rapports d’examen qui ont été publiés, il convient de consulter le site Internet du Forum mondial : www.oecd.org/fiscalite/transparence et www.eoi-tax.org .
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201248
    Language: Portuguese
    Pages: Online-Ressource (94 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: A erosão da base tributária constitui um grave risco à receita, à soberania e à equidade fiscais de muitos países. Embora essa prática possa afetar o erário nacional de diversas maneiras, a transferência de lucros é uma das mais comuns. Esse relatório apresenta os estudos e dados de domínio público disponíveis com relação à existência e à magnitude da problemática da erosão da base tributária e da transferência de lucros, apresenta também um panorama dos desenvolvimentos globais que podem ter impacto na tributação de pessoas jurídicas e delinea os princípios que norteiam a tributação das atividades transnacionais e as oportunidades de erosão da base tributária e de transferência de lucros que possam daí advir. O relatório conclui que as regras atuais oferecem possibilidades de aumentar os lucros, associando-os a disposições legais, direitos e obrigações intangíveis, bem como de transferir riscos legalmente no interior do grupo, o que, por conseguinte, reduz a parcela dos lucros associados a operações concretas. O relatório recomenda desenvolver um plano de ação de alcance mundial para abordar a problemática da erosão da base tributária e a transferência de lucros.
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  • 70
    ISBN: 9789264206199
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Seychelles
    Abstract: This report contains the “Phase 2: Implementation of the Standards in Practice” review, as well as revised version of the “Phase 1: Legal and Regulatory Framework review” already released for the Seychelles. 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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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201378
    Language: French
    Pages: Online-Ressource (332 p.)
    Parallel Title: Parallelausg. Providing Agri-environmental Public Goods through Collective Action
    Keywords: Agriculture and Food ; Environment
    Abstract: La fourniture de biens publics agro-environnementaux par l’action collective passe en revue l’expérience de plusieurs pays Membres de l’OCDE dans le but d’analyser comment l’action collective peut être efficace pour promouvoir la fourniture de biens publics agroenvironnementaux, tels que la biodiversité et les paysages. L’étude porte sur vingt-cinq cas dans 13 pays (Australie, Belgique, Canada, Finlande, France, Allemagne, Italie, Japon, Pays-Bas, Nouvelle-Zélande, Espagne, Suède et Royaume-Uni). L’étude montre que l’action collective est une voie à envisager sérieusement pour traiter de nombreux problèmes liés à l’agriculture et aux ressources naturelles, et qu’elle devrait être expressément encouragée dans certaines situations.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264188945
    Language: English
    Pages: Online-Ressource (248 p.)
    Parallel Title: Parallelausg. Strengthening Social Cohesion in Korea; (Korean version)
    Parallel Title: Erscheint auch als Strengthening social cohesion in Korea
    Keywords: Soziale Lage ; Wirtschaftswachstum ; Einkommensverteilung ; Sozialpolitik ; Arbeitsmarktsegmentation ; Südkorea ; Social Issues/Migration/Health ; Korea, Republic of ; Südkorea ; Sozialpolitik
    Abstract: Korea is confronting a serious challenges. It has to improve income equality in the context of a severe demographic transition. Such a transition, from one of the youngest populations in the OECD at present to the second oldest by 2050, may boost the need for public spending and slow economic growth. In this context and as the pace of population ageing is accelerating, it is important to act quickly in a wide range of areas: -Policies to sustain Korea’s growth potential in the face of falling labour inputs; -Measures that improve both growth and equality; -Carefully-targeted increases in social spending to reduce inequality and poverty; -Financing higher social spending, with priority given to a reform of tax and social security that minimises the negative impact on output growth. Against the background of these broad challenges, which are discussed in a specific, setting-the-ground, Chapter, the report suggests policy options, based on the practices and reforms of other countries, in the following four areas: I) Income Distribution and Poverty; II) Tackling the Duality of the Labour Market; III) Early Childcare; and IV) Moving beyond Hospitals to better Care in the Community.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264188822
    Language: Multiple languages
    Pages: Online-Ressource (77 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the Broccoli Standard. This brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade of broccoli.
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  • 74
    ISBN: 9789264205840
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Netherlands
    Abstract: This report includes Phase 1 and Phase 2 reviews for the Netherlands, now updated to include Phase 2 ratings. 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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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193574
    Language: French
    Pages: Online-Ressource (116 p.)
    Series Statement: Examens de l'OCDE sur la gouvernance publique
    Parallel Title: Parallelausg. OECD Integrity Review of Tunisia; The Public Sector Framework
    Keywords: Governance ; Tunisia
    Abstract: Ce rapport évalue le cadre d’intégrité du secteur public tunisien pour apporter un premier éclaircissement sur les mesures qui doivent être mises en place. Cette évaluation se base sur la Recommandation de l’OCDE de 1998 portant sur l’Amélioration des comportements éthiques dans le service public et les Principes de 2008 de l’OCDE pour renforcer l’intégrité dans les marchés publics. Le rapport comprend également des références aux expériences des pays du Moyen Orient et d’Afrique du Nord dans la mise en place de politiques de promotion de l’intégrité. Les propositions d’action de cette première évaluation fournissent une feuille de route aux autorités tunisiennes en vue de renforcer le cadre d’intégrité dans le secteur public. Elles incluent, parmi d'autres, la réalisation des diagnostics détaillés des vulnérabilités dans le système pour identifier des mesures prioritaires de réforme. En plus, il est conseillé aux autorités d'identifier des mesures prioritaires sur la base des diagnostics developer en coopération avec les parties prenantes. Un accent particulier est mis sur le domaine des marchés publics qui est un domaine particulièrement vulnérable à la corruption.
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  • 76
    ISBN: 9789264191860
    Language: English
    Pages: Online-Ressource (86 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Polen ; Taxation ; Poland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 77
    ISBN: 9789264191846
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nauru ; Taxation ; Nauru
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 78
    ISBN: 9789264202672
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Luxembourg 2013 ; Phase 2; mise en œuvre pratique des normes
    Keywords: Taxation ; Luxembourg
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review for Luxembourg, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203204
    Language: Russian
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises, 2011 Edition
    Parallel Title: Parallelausg. Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallelausg. OECD-Leitsätze für multinationale Unternehmen
    Parallel Title: Parallelausg. Líneas Directrices de la OCDE para Empresas Multinacionales
    Parallel Title: Parallelausg. Linee Guida OCSE destinate alle Imprese Multinazionali 2011
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Chinese version)
    Keywords: Finance and Investment ; Governance ; Industry and Services
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264177581
    Language: English
    Pages: Online-Ressource (134 p.)
    Parallel Title: Erscheint auch als Tax and development
    RVK:
    Keywords: Steuerpolitik ; Entwicklung ; Entwicklungshilfe ; Entwicklungsländer ; Taxation ; Development ; Steuerpolitik ; Entwicklungsländer
    Abstract: Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187894
    Language: English
    Pages: Online-Ressource (292 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Hacer posible la reforma de la gestión del agua en México
    Parallel Title: Erscheint auch als Making water reform happen in Mexico
    Keywords: Wasserversorgung ; Wasserpolitik ; Mexiko ; Environment ; Governance ; Mexico ; Mexiko ; Wasserversorgung
    Abstract: The report provides evidence-based assessment and policy recommendations in support of Mexico’s water reform. It analyses implementation bottlenecks and identifies good practices in four key areas considered as essential drivers for change in the water sector of Mexico: multi-level and river basin governance; economic efficiency and financial sustainability; and regulatory functions for water supply and sanitation. This report is the result of a one-year policy dialogue between the OECD and Mexico, after the adoption of the 2030 Water Agenda as a strategic and long-term vision for Mexico’s water sector.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190306
    Language: French
    Pages: Online-Ressource (148 p.) , ill.
    Series Statement: Cahiers de l'Afrique de l'Ouest
    Parallel Title: Parallelausg. Conflict over Resources and Terrorism; Two Facets of Insecurity
    Keywords: Development
    Abstract: Cet ouvrage analyse tout d’abord les conflits liés aux ressources, forme d’instabilité ancienne et récurrente dans la région. Les causes, les enjeux et les outils de réponse régionaux sont examinés à partir d’études de cas. Cette publication explore ensuite une dimension relativement récente de l’insécurité : les terrorismes. Elle rappelle les développements d’AQMI et de Boko Haram puis s’intéresse, dans un essai comparatif, aux mécanismes légaux qui encadrent la lutte contre le terrorisme. La congruence de ces insécurités et la violence des crises actuelles posent pour l’Afrique de l’Ouest et la communauté internationale un risque de déstabilisation sans précédent.
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  • 83
    ISBN: 9789264192003
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Island ; Taxation ; Iceland
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 84
    ISBN: 9789264202634
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Virgin Islands, British
    Abstract: This report contains the “Phase 2: Implementation of the Standard in Practice” review of the British Virgin Islands, as well as a revised version of the “Phase 1: Legal and Regulatory Framework review” already released for this jurisdiction. 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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  • 85
    ISBN: 9789264202535
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel ; Israel ; Steuerrecht ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 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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  • 86
    ISBN: 9789264204751
    Language: French
    Pages: Online-Ressource (88 p.)
    Series Statement: Examens de l'OCDE de la réforme de la réglementation
    Parallel Title: Parallelausg. Regulatory Reform in the Middle East and North Africa; Implementing Regulatory Policy Principles to Foster Inclusive Growth
    Keywords: Governance
    Abstract: Le rapport de l’OCDE sur La réforme de la réglementation dans les pays du Moyen-Orient et d’Afrique du Nord (MENA) est le premier rapport d’avancement qui examine la mise en oeuvre des principes de l’OCDE concernant la politique de la réglementation dans la région MENA. La politique de la réglementation dans la région MENA acquiert une importance croissante dans le processus d’amélioration d’une gouvernance stimulant et favorisant le développement durable, la compétitivité et une croissance intégrale. Le rapport fournit des recommandations aux pays MENA afin d’améliorer leur capacité réglementaire et obtenir de meilleurs résultats fondés sur leurs politiques.
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  • 87
    ISBN: 9789264205963
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Turkey
    Abstract: This report contains the revised Phase 1 and Phase 2 reviews for Turkey, now updated with ratings. 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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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190788
    Language: English
    Pages: Online-Ressource
    Series Statement: Energy Policies of IEA Countries
    Keywords: Energy ; Finland
    Abstract: Finland’s economy is highly industrialised. Yet with over one-third of its territory located above the Arctic Circle, the country is largely rural and sparsely populated, except for its southern tip. With its energy-intensive industries and its cold climate, Finland’s energy consumption per capita is the highest in the IEA. Finland is highly dependent on imported fossil fuels, and energy policy is at the heart of the government’s concerns. The government’s energy strategy aims to strengthen Finland’s energy security, to move progressively towards a decarbonised economy, and to deepen its integration in the wider European market. Finland has a very ambitious renewable energy programme, with a view to producing 38% of its electricity from renewable sources by 2020. Finland is the most forested country in Europe; biomass will thus play a central role in meeting the target Finland is one of few IEA countries with plans to expand its nuclear capacity, and the Parliament has approved the construction of two more nuclear power plants. If all planned projects are completed, the share of electricity produced by nuclear could double by 2025, reaching around 60%. This would contribute to diversifying Finland’s energy security and meeting its low-carbon objectives. Also, Finland participates in the Baltic Energy Market Interconnection Plan (BEMIP), which aims to further regional integration through EU-supported infrastructure projects. This review analyses the energy policy challenges facing Finland, and provides sectoral studies and recommendations for further policy improvements. It is intended to help guide the country towards a more secure and sustainable energy future.
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  • 89
    ISBN: 9789264202122
    Language: Spanish
    Pages: Online-Ressource (76 p.) , ill.
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Argentina 2012; Combined; Phase 1 Phase 2
    Keywords: Taxation ; Argentina
    Abstract: El Foro Global sobre Transparencia e Intercambio de Información con Fines Tributarios es el marco multilateral dentro del cual más de 100 jurisdicciones trabajan en el área de transparencia tributaria e intercambio de información, a la vez que participan del Foro Global en igualdad de condiciones. El Foro Global tiene a su cargo la vigilancia exhaustiva y la evaluación de pares de la puesta en práctica de los estándares internacionales de transparencia e intercambio de información con fines tributarios. Estos estándares se encuentran refl ejados principalmente en el Modelo de Acuerdo sobre Intercambio de Información de la OCDE del año 2002 y su comentario, y en el Artículo 26 del Modelo de Convenio Tributario de la OCDE sobre la Renta y el Capital y su comentario actualizado en el 2004. Estos estándares han sido también incorporados al Modelo de Convenio Tributario de la ONU. Los estándares prevén el intercambio internacional a solicitud de la información que sea previsiblemente relevante para la administración o aplicación de la legislación tributaria interna de una Parte solicitante. Las solicitudes masivas de información (“fishing expeditions”, expediciones exploratorias) no están autorizadas; no obstante se deberá brindar toda información que sea previsiblemente relevante, incluyendo la información bancaria y la información en poder de fiduciarios, independientemente de la existencia de un interés tributario nacional o la aplicación de un principio de doble incriminación. Todos los miembros del Foro Global, así como las jurisdicciones identificadas por el Foro Global como relevantes para su trabajo, están siendo evaluados. Este proceso se realiza en dos fases. La revisión de la Fase 1 evalúa la calidad del marco legal y normativo de una jurisdicción para el intercambio de información, mientras que la revisión de la Fase 2 observa la implementación práctica de ese marco. Algunos miembros del Foro Global se someten a revisiones combinadas (Fase 1 y Fase 2). El Foro Global estableció también un proceso de informes suplementarios con el fin de poner en práctica las recomendaciones, como así también para la supervisión permanente de las jurisdicciones luego de la conclusión de una revisión. El objetivo primordial es ayudar a las jurisdicciones a que apliquen con eficacia los estándares internacionales de transparencia e intercambio de información con fines tributarios. Todos los informes de revisión son publicados una vez aprobados por el Foro Global.
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  • 90
    ISBN: 9789264191198
    Language: English
    Pages: Online-Ressource (217 p.)
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264200180
    Language: English
    Pages: Online-Ressource (270 p.) , ill.
    Series Statement: Higher Education in Regional and City Development
    Keywords: Hochschule ; Regionalentwicklung ; Regionalpolitik ; Spanien ; Education ; Urban, Rural and Regional Development ; Spain
    Abstract: The Basque country stands out in the Spanish landscape thanks to its industrial strength and well-educated workforce. How can the Basque Country make the best use of skills and knowledge against a backdrop of growing competition from emerging economies and ageing population? This publication explores a range of helpful policy measures and institutional reforms to mobilise higher education for regional development. It is part of the series of the OECD reviews of Higher Education in Regional and City Development. These reviews help mobilise higher education institutions for economic, social and cultural development of cities and regions. They analyse how the higher education system impacts upon regional and local development and brings together universities, other higher education institutions and public and private agencies to identify strategic goals and to work towards them.
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  • 92
    ISBN: 9789264203853
    Language: French
    Pages: Online-Ressource (25 p)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 437; Bovine Corneal Opacity and Permeability Test Method for Identifying i) Chemicals Inducing Serious Eye Damage and ii) Chemicals Not Requiring Classification for Eye Irritation or Serious Eye Damage
    Keywords: Environment
    Abstract: La méthode d’essai d’opacité et de perméabilité de la cornée bovine (OPCB) est une méthode d’essai in vitro pouvant être utilisée pour classer des produits chimiques (substances ou mélanges) parmi les substances causant des « lésions oculaires graves» (catégorie 1 du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques (SGH)), ou pour identifier les produits chimiques non classés (ne relevant d’aucune classification pour irritation oculaire ou lésion oculaire grave selon le SGH). La méthode OPCB utilise des cornées isolées provenant d’yeux de bovins abattus à des fins commerciales, évitant ainsi l’utilisation d’animaux de laboratoire. Chaque groupe de traitement (substance d’essai et témoins négatifs et positifs) est composé de trois yeux au minimum, dont la cornée a été prélevée et placée dans la chambre d’un porte-cornée. En fonction des propriétés physico-chimiques du produit chimique testé, différentes méthodes peuvent être utilisées pour l’appliquer, mais il est important que la substance recouvre bien la surface épithéliale. Les effets toxiques pour la cornée sont estimés à partir des mesures de son opacité et de sa perméabilité, qui une fois combinées, fournissent le score d’irritation in vivo (SIIV) pour chaque groupe de traitement. Un produit chimique qui induit un SIIV≥ 55.1 est classé en catégorie 1 (« provoquant des lésions oculaires graves » selon le SGH) ; un produit chimique qui induit un SIIV≤ 3 est considéré comme ne relevant d’aucune classification pour irritation oculaire ou lésion oculaire grave selon le SGH.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203723
    Language: English
    Pages: Online-Ressource (10 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 237 ; Essai de toxicité larvaire chez l'abeille domestique (Apis mellifera), par exposition unique
    Keywords: Environment
    Abstract: This Test Guideline (TG) describes a honey bee brood acute toxicity test under laboratory conditions. The method aims at the determination of the lethal dose (72-h LD50) following single exposure of larvae to a chemical. On day 1 (D1) of the study, first instar synchronised larvae are taken from the comb of three colonies (thirty-six larvae in total per group) and individually placed into 48 well-plates where they are fed a standardized amount of artificial diet. On day 4 (D4) of the test, a single dose of the test chemical is administered to the larvae with the diet. Each group of thirty-six larvae is administered a given dose in a range of five increasing doses. Mortalities are recorded on D5, D6, and D7 of the test. The 72-hr LD50 is calculated for larvae (cumulative mortality at D7). The study report also includes a number of important elements, in particular regarding test conditions (e.g., temperature and humidity).
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203716
    Language: French
    Pages: Online-Ressource (22 p)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 236; Fish Embryo Acute Toxicity (FET) Test
    Keywords: Environment
    Abstract: La méthode d’essai décrite dans la présente ligne directrice permet de déterminer la toxicité aigüe ou létale des produits chimiques chez le poisson-zèbre (Danio rerio) au stade embryonnaire. Les œufs de poisson-zèbre fraîchement fécondés sont exposés au produit chimique testé durant une période de 96 heures. Vingt embryons (un embryon par puits) sont exposés au produit chimique testé par niveau de concentration. L’essai compte cinq concentrations croissantes de produit chimique testé et un témoin. Toutes les 24 heures, quatre observations sont utilisées comme indicateurs de létalité et enregistrées : (i) la coagulation des œufs fécondés, (ii) l’absence de formation de somites, (iii) le non-détachement du bourgeon caudal dans le sac vitellin, (iv) l’absence de battements du cœur. À la fin de la période d’exposition, on détermine la toxicité aiguë ou létale (CL50) d’après le résultat positif obtenu en ce qui concerne l’une des quatre observations apicales notées, et l’on calcule la CL50. Le rapport d’étude inclut également un certain nombre d’informations relatives à la conduite de l’essai, dont la concentration d’oxygène dissous, le pH, la dureté totale, la température et la conductivité des solutions, les concentrations mesurées du produit chimique testé, et la réponse aux critères de validité de l’essai.
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  • 95
    ISBN: 9789264203846
    Language: English
    Pages: Online-Ressource (27 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 437 ; Méthode d'essai d'opacité et de perméabilité de la cornée bovine pour l'identification des produits chimiques i) provoquant des lésions oculaires graves ou ii) ne relevant d'aucune classification pour irritation oculaire ou lésion oculaire
    Keywords: Environment
    Abstract: The Bovine Corneal Opacity and Permeability test method (BCOP) is an in vitro test method that can be used to identify chemicals (substances or mixtures) as either 1) causing “serious eye damage” (category 1 of the Globally Harmonised System for the Classification and Labelling of chemicals (GHS)), or 2) not requiring classification for eye irritation or serious eye damage according to the GHS. The BCOP uses isolated corneas from the eyes of cattle slaughtered for commercial purposes, thus avoiding the use of laboratory animals. Each treatment group (test chemical, negative/positive controls) consists of a minimum of three eyes where the cornea has been excised and mounted to a holder. Depending on the physical nature and chemical characteristics of the test chemical, different methods can be used for its application since the critical factor is ensuring that the test chemical adequately covers the epithelial surface. Toxic effects to the cornea are measured as opacity and permeability, which when combined gives an In Vitro Irritancy Score (IVIS) for each treatment group. A chemical that induces an IVIS ≥ 55.1 is defined as a category 1 (“causing serious eye damage” according to the GHS); a chemical that induces an IVIS≤ 3 is considered as not requiring classification for eye irritation or serious eye damage according to the GHS.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203884
    Language: English
    Pages: Online-Ressource (21 p)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 439 ; Irritation cutanée in vitro; essai sur épiderme humain reconstitué
    Keywords: Environment
    Abstract: This Test Guideline describes an in vitro procedure that may be used for the hazard identification of irritant chemicals (substances and mixtures) in accordance with the UN Globally Harmonized System of Classification and Labelling (GHS) Category 2. It is based on reconstructed human epidermis (RhE), which in its overall design closely mimics the biochemical and physiological properties of the upper parts of the human skin. Cell viability is measured by enzymatic conversion of the vital dye MTT into a blue formazan salt that is quantitatively measured after extraction from tissues. Irritant test chemicals are identified by their ability to decrease cell viability below defined threshold levels (below or equal to 50% for UN GHS Category 2). This Test Guideline also includes a set of Performance Standards for the assessment of similar and modified RhE-based test methods. There are four validated test methods that adhere to this Test Guideline. Depending on the regulatory framework and the classification system in use, this procedure may be used to determine the skin irritancy of test substances as a stand-alone replacement test for in vivo skin irritation testing, or as a partial replacement test, within a tiered testing strategy.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264117112
    Language: English
    Pages: Online-Ressource (130 p.) , ill.
    Series Statement: OECD Development Assistance Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Grèce 2011
    Keywords: Development ; Greece
    Abstract: Every four years, each of the 24 members of the OECD Development Assistance Committee (DAC) with the World Bank, the International Monetary Fund and the United Nations Development Programme as observers is scrutinised by its peers in the Committee. Five different member countries are peer reviewed each year. The aim is to assess the extent to which the development policies, strategies and activities of the reviewed country meet the standards set by the DAC. Members provide constructive criticism and recommendations based on a report that touches on aid policies, volumes, institutions and field operations. There are no sanctions if the country fails to take the recommendations on board. The exercise is meant to encourage positive change, support mutual learning and raise the overall effectiveness of aid throughout the donor community.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264179233
    Language: English
    Pages: Online-Ressource (112 p.)
    Edition: Second Edition
    Series Statement: Nuclear Development
    Keywords: Energy ; Environment ; Nuclear Energy
    Abstract: Meeting the growing demand for energy, and electricity in particular, while addressing the need to curb greenhouse gas emissions and to ensure security of energy supply, is one of the most difficult challenges facing the world’s economies. No single technology can respond to this challenge, and the solution which policy-makers are seeking lies in the diversification of energy sources. Although nuclear energy currently provides over 20% of electricity in the OECD area and does not emit any carbon dioxide during production, it continues to be seen by many as a controversial technology. Public concern remains over its safety and the management of radioactive waste, and financing such a capital-intensive technology is a complex issue. The role that nuclear power will play in the future depends on the answers to these questions, several of which are provided in this up-to-date review of the status of nuclear energy, as well as on the outcome of research and development on the nuclear fuel cycle and reactor technologies.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264203969
    Language: Russian
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. Capital Markets in Eurasia; Two Decades of Reform
    Keywords: Finance and Investment ; Governance
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  • 100
    ISBN: 9789264205109
    Language: English
    Pages: Online-Ressource
    Series Statement: Radiological Protection
    Keywords: Nuclear Energy
    Abstract: The International Nuclear Emergency Exercise (INEX) series, organised under the OECD Nuclear Energy Agency (NEA) Working Party on Nuclear Emergency Matters (WPNEM), has proven successful in testing, investigating and improving national and international response arrangements for nuclear accidents and radiological emergencies. Early INEX exercises focused on the national and international aspects of early phase management of nuclear power plant emergencies. Starting with INEX-3 (2005-2006), the international community began looking at issues concerning longer-term consequence management. In 2008, the WPNEM started preparing the INEX-4 series, which was conducted in 2010-2011 and addressed consequence management and transition to recovery in response to malicious acts involving the release of radioactive materials in an urban setting. The goal of INEX-4 was to provide a basis for enhancing emergency management through the exchange of exercise experiences from participating countries and the identification of good practices and common issues. This summary report provides general outcomes based on country responses to the INEX-4 evaluation questionnaire and suggests areas of focus for future consideration.
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