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  • 2015-2019  (1,342)
  • 1990-1994
  • 2015  (1,342)
  • Ann Arbor, Michigan : ProQuest  (694)
  • Paris : OECD Publishing  (648)
Material
Years
Year
  • 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
    Hamburg : edition Körber-Stiftung | Ann Arbor, Michigan : ProQuest
    ISBN: 9783896844835
    Language: German
    Pages: 1 Online-Ressource (132 pages)
    Edition: 1st ed.
    RVK:
    Note: Description based on publisher supplied metadata and other sources
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  • 4
    ISBN: 9789264227514
    Language: English
    Pages: Online-Ressource (172 p)
    Parallel Title: Print version Les femmes et l'entreprise 2014 - Accélérer le développement de l'entreprenariat dans la région Afrique du Nord et Moyen-Orient
    DDC: 302.35
    Keywords: Electronic books
    Description / Table of Contents: ""Avant-propos""; ""Remerciements ""; ""Table des mati�res""; ""Abreviations et sigles ""; ""Résumé exécutif""; ""L�amélioration de la scolarisation des filles ne s�est pas traduite par une augmentation de leur emploi""; ""Les femmes entrepreneurs ont un acc�s inadéquat aux services d�appui aux entreprises""; ""Réduire l�écart hommes-femmes dans l�acc�s au crédit et au financement""; ""Recommandations clés""; ""Prochaines étapes pour le FFE""; ""Guide du lecteur""; ""Historique du partenariat MENA-OCDE de soutien à l�autonomisation économique des femmes""
    Description / Table of Contents: ""Méthodologie générale""""Méthodologie des données""; ""Chapitre 1. Inégalités hommes-femmes et entrepreneuriat : Portrait statistique de la région MENA""; ""Introduction""; ""1.1. L�entrée des femmes de la région MENA dans la population active""; ""1.2. Emploi des femmes dans les économies MENA""; ""1.3. L�entrepreneuriat des femmes dans les économies MENA""; ""Conclusion""; ""Notes""; ""Bibliographie""; ""Annexe 1A.1 : Portée et méthodologie""; ""Chapitre 2. Fourniture des services d�appui aux entreprises et d�incubation pour femmes entrepreneurs de la région MENA""
    Description / Table of Contents: ""Introduction""""2.1. Défis de lâ€?environnement global des affaires""; ""2.2. Organismes de SAE : caractéristiques, défis et opportunités""; ""2.3. Incubateurs dâ€?entreprises : caractéristiques, défis et opportunités""; ""Conclusion""; ""Notes""; ""Bibliographie""; ""Annexe 2A.1 : Liste des organisations ayant reÃu les questionnaires""; ""Chapitre 3. Ã?tendre les options de financement des entreprises dirigées par des femmes dans la région MENA""; ""Introduction""; ""3.1. Mieux cibler les pratiques de financement des banques sur les entreprises... ""
    Description / Table of Contents: ""3.2. Aider les femmes entrepreneurs à déterminer leurs besoins financiers... """"Conclusion""; ""Notes""; ""Bibliographie""
    Note: Description based upon print version of record
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  • 5
    Online Resource
    Online Resource
    University Park : Penn State University Press | Ann Arbor, Michigan : ProQuest
    ISBN: 9780271072005
    Language: English
    Pages: 1 Online-Ressource (234 pages)
    DDC: 306.44097299999999
    Keywords: Rhetoric-Political aspects-United States-History ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
    URL: Cover
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 6
    Online Resource
    Online Resource
    University Park : Penn State University Press | Ann Arbor, Michigan : ProQuest
    ISBN: 9780271067513
    Language: English
    Pages: 1 Online-Ressource (264 pages)
    DDC: 321.5
    Keywords: Rohan ; Aristocracy (Social class)-History-17th century ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
    URL: Cover
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 7
    Online Resource
    Online Resource
    University Park : Penn State University Press | Ann Arbor, Michigan : ProQuest
    ISBN: 9780271076553
    Language: English
    Pages: 1 Online-Ressource (313 pages)
    DDC: 808.04208200000005
    RVK:
    RVK:
    Keywords: Einwanderung ; Rhetorik ; Rhetoric-United States-History ; USA ; Aufsatzsammlung ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
    URL: Cover
    URL: Volltext  (URL des Erstveröffentlichers)
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  • 8
    ISBN: 9789264229945
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: PISA
    Parallel Title: Parallelausg. L'égalité des sexes dans l'éducation ; Aptitudes, comportement et confiance
    Parallel Title: Parallelausg. L'égalité des sexes dans l'éducation
    Parallel Title: Erscheint auch als The ABC of gender equality in education
    RVK:
    Keywords: Bildungschancen ; Geschlechterunterschiede ; Schüler ; OECD-Staaten ; Education ; PISA-Studie ; Geschlechtsunterschied ; Schulleistungsmessung
    Abstract: This fascinating compilation of the recent data on gender differences in education presents a wealth of data, analysed from a multitude of angles in a clear and lively way. In particular it looks at underperformance among boys, lack of self confidence among girls and family, school and societal influences before addressing policies to help boys and girls reach their full potential.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233454
    Language: English
    Pages: Online-Ressource (182 p.) , ill.
    Series Statement: Back to Work
    Parallel Title: Parallelausg. Retrouver du travail ; Canada ; Améliorer les perspectives de retour à l'emploi des travailleurs licenciés économiques
    Parallel Title: Parallelausg.: Retrouver du travail: Canada ; Améliorer les perspectives de retour à l'emploi des travailleurs licenciés économiques
    Parallel Title: Erscheint auch als Back to work
    DDC: 331.137
    Keywords: Kündigung ; Arbeitsmarktintegration ; Kanada ; Employment ; Canada ; Kanada ; Arbeitsmarkt ; Berufliche Wiedereingliederung
    Abstract: Job displacement (involuntary job loss due to firm closure or downsizing) affects many workers over their lifetime. Displaced workers may face long periods of unemployment and, even when they find new jobs, tend to be paid less than in their prior jobs. Helping them get back into good jobs quickly should be a key goal of labour market policy. This report looks at how this challenge is being tackled in Canada. While the Canadian government uses several measures to prevent unnecessary layoffs, the focus is placed on assisting workers after they have lost their job via the Employment Insurance system and the core labour market programmes operated by the Provinces. Re-employment assistance tailored to meet the specific needs of displaced workers also plays a useful role, but needs to be reinforced so as to start the adjustment process earlier for workers receiving advance notice or a large severance payment and to reach workers affected by small-scale displacements. Targeted programmes for older displaced workers with long-tenure who are hardest hit have yet to reach a large share of this group.
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  • 10
    Online Resource
    Online Resource
    University Park : Penn State University Press | Ann Arbor, Michigan : ProQuest
    ISBN: 9780271043760
    Language: English
    Pages: 1 Online-Ressource (350 pages)
    DDC: 304.87304309032999
    RVK:
    Keywords: Geschichte 1683-1775 ; Einwanderung ; Deutsche ; Auswanderung ; United States-Emigration and immigration-History-17th century ; Deutschland ; USA ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235762
    Language: English
    Pages: Online-Ressource (150 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Lithuania
    DDC: 327.475047
    Keywords: Regierung ; Good Governance ; Öffentliche Verwaltung ; Litauen ; Governance ; Lithuania
    Abstract: This review analyses open government principles and practices in Lithuania with the aim to support the government of Lithuania in its current and future public governance reforms. In this context, the OECD examines the role of the centre of government as a catalyst for open government reforms, analyses citizens' participation as a key open government practice and explores the opportunities and challenges of digital government as enabler for open government. It examines open government at the level of central government, complemented by a health sector case study. The book presents practical recommendations to assist the government in delivering on its commitment to enhance openness and inclusiveness of policy making and service delivery, and to strengthen government-citizen relations.
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  • 12
    Language: English
    Pages: 1 Online-Ressource (4 p.) , 21 x 29.7cm.
    Series Statement: Adult Skills in Focus no.1
    Parallel Title: Parallele Sprachausgabe Does having digital skills really pay off?: Un investissement vraiment rentable ?
    Keywords: Education
    Abstract: Having the highest levels of skills in problem solving using ICT (information and communication technologies) increases chances of participating in the labour force by six percentage points compared with adults who have the lowest levels of these skills, even after accounting for various other factors, such as age, gender, level of education, literacy and numeracy proficiency, and use of e-mail at home. Adults without ICT experience are less likely to participate in the labour force; if they are employed, they earn less than adults with ICT experience, after accounting for various other factors. Experience in using ICT has a particularly large impact on participation in the labour force and earnings in Australia, England/Northern Ireland (UK) and the United States. Workers who use ICT frequently have substantially higher wages than those who do not use ICT often.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236202
    Language: German
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Parallel Title: Parallelausg. OCDE360; Suisse 2015 ; Où se situe la Suisse ?
    Keywords: Economics ; Switzerland
    Abstract: OECD360 stellt Ihnen die neuesten Analysen und Daten aus wichtigen OECD-Publikationen bereit. Zahlreiche Grafiken veranschaulichen wichtige aktuelle Themen. Bildung, Beschäftigung, umweltverträgliches Wachstum, regionale Perspektiven, Landwirtschaft, Wirtschaftswachstum, die Finanzkrise und ihre Folgen für Gesellschaft und Entwicklung: acht Themen, die die Lage in Ihrem Land und auf internationaler Ebene zusammenfassen. Jeder Artikel umfasst zusätzlich zwei Seiten mit Grafiken, die OECD-Daten aus drei Grafiken der Originalpublikation enthalten, sowie Statlinks, mit denen Sie die Quelldaten für jede Grafik herunterladen können.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236240
    Language: Danish
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Denmark
    Abstract: OECD360 indeholder de seneste analyser og data fra de vigtigste OECD-publikationer. Væsentlige, aktuelle emner illustreres ved hjælp af adskillige grafikker. Uddannelse, beskæftigelse, grøn vækst, regionale perspektiver, landbrug, økonomisk vækst, den finansielle krise og dens konsekvenser for samfundet og udviklingen: 8 emner, der opsummerer dit lands situation og situationen for hele den internationale arena. Hver artikel ledsages af to sider med grafikker, der fremhæver OECD-dataene fra tre grafiske fremstillinger i den originale publikation - med Statlinks, der giver mulighed for at downloade kildedataene til hver enkelt grafik.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236233
    Language: Spanish
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Chile
    Abstract: OCDE360 te ofrece los últimos análisis y datos de las principales publicaciones de la OCDE, junto con una serie de gráficos que ilustran temas de actualidad. Educación, empleo, crecimiento verde, perspectivas regionales, agricultura, crecimiento económico, crisis financiera y sus efectos en la sociedad y el desarrollo: ocho temas que resumen la situación de tu país y la del resto del mundo. Cada artículo viene acompañado de dos páginas con gráficos que muestran los datos de la OCDE más interesantes a partir de tres tablas de la publicación original, con enlaces StatLinks que permiten descargar las hojas de cálculo utilizadas para crearlas.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242340
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 241 ; Essai de croissance et de développement de larves d'amphibiens (LAGDA)
    Keywords: Environment
    Abstract: The test guideline of the Larval Amphibian Growth and Development Assay (LAGDA) describes a toxicity test with an amphibian species (African clawed frog (Xenopus laevis)) that considers growth and development from fertilization through the early juvenile period. It is an assay (typically 16 weeks) that assesses early development, metamorphosis, survival, growth, and partial reproductive maturation. It also enables measurement of a suite of other endpoints that allows for diagnostic evaluation of suspected endocrine disrupting chemicals (EDCs) or other types of developmental and reproductive toxicants. The LAGDA serves as a higher tier test with an amphibian for collecting more comprehensive concentration-response information on adverse effects suitable for use in hazard identification and characterization, and in ecological risk assessment. The general experimental design entails exposing X. laevis embryos at Nieuwkoop and Faber (NF) stage 8-10 (3) to a minimum of four different concentrations of test chemical and control(s) until 10 weeks after the median time to NF stage 62. There are four replicates in each test concentration with eight replicates for the control. Endpoints evaluated during the course of the exposure (at the interim sub-sample and final sample at completion of the test) include those indicative of generalized toxicity: mortality, abnormal behaviour, and growth determinations (length and weight), as well as endpoints designed to characterize specific endocrine toxicity modes of action targeting oestrogen, androgen or thyroid-mediated physiological processes.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236127
    Language: Swedish
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Sweden
    Abstract: OECD360 innehåller de senaste analyserna och den senaste informationen från de främsta OECD-publikationerna. Det finns rikligt med grafik som illustrerar viktiga frågor. Utbildning, sysselsättning, grön tillväxt, regionala perspektiv, jordbruk, ekonomisk tillväxt, finanskrisen och dess följder för samhället och utvecklingen: åtta ämnen som sammanfattar läget för Sverige och för det internationella samfundet. Till varje artikel finns två sidor med grafik med OECDinformation från tre diagram i den ursprungliga publikationen och det går även att hämta källdata till varje diagram via Statlinks.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240407
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: Investing in Youth
    Parallel Title: Erscheint auch als Investing in youth
    Keywords: Jugendpolitik ; Bildungsinvestition ; Bildungspolitik ; Junge Arbeitskräfte ; Lettland ; Social Issues/Migration/Health ; Latvia ; Lettland ; Jugendpolitik ; Bildungspolitik ; Junger Arbeitnehmer
    Abstract: This report provides a detailed diagnosis of the youth labour market and education system in Latvia from an international comparative perspective, and offers tailored recommendations to help improve school-to-work transitions. It also provides an opportunity for other countries to learn from the innovative measures that Latvia has taken to strengthen the skills of youth and their employment outcomes, notably through the implementation of a Youth Guarantee.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242845
    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 substances are identified by their ability to decrease cell viability below defined threshold levels (below or equal to 50% for UN GHS Category 2). Coloured chemicals can also be tested by used of an HPLC procedure. There are three 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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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242258
    Language: English
    Pages: Online-Ressource (39 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Test No. 240; Étude étendue de toxicité pour la reproduction sur une génération chez médaka (MEOGRT)
    Keywords: Environment
    Abstract: This Test Guideline describes the Medaka Extended One Generation Test (MEOGRT), which exposes fish over multiple generations to give data relevant to ecological hazard and risk assessment of chemicals, including suspected endocrine disrupting chemicals (EDCs). Exposure in the MEOGRT starts with spawning fish (P or F0 generation) and continues until hatching (until two weeks post fertilization, wpf) in the second (F2) generation. This Test Guideline measures several biological endpoints. Primary emphasis is given to potential adverse effects on population relevant parameters including survival, gross development, growth and reproduction (fecundity). Secondarily, in order to provide mechanistic information and provide linkage between results from other kinds of field and laboratory studies, where there is a posteriori evidence for a chemical having potential endocrine disrupter activity (e.g. androgenic or oestrogenic activity in other tests and assays) then other useful information is obtained by measuring vitellogenin (vtg) mRNA (or vitellogenin protein, VTG), phenotypic secondary sex characteristics (SSC) as related to genetic sex, and evaluating histopathology.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236493
    Language: Estonian
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Estonia
    Abstract: OECD360 toob teieni OECD peamistest väljaannetest pärit uusimad analüüsid ja andmed. Mitmed graafikud illustreerivad praegusi peamisi probleeme. Haridus, tööhõive, keskkonnahoidlik majanduskasv, regionaalsed perspektiivid, põllumajandus, majanduskasv, finantskriis ja selle tagajärjed ühiskonnale ja majandusarengule: need on kaheksa teemat, millega võetakse kokku teie riigi olukord ja kogu vastav rahvusvaheline olukord. Iga artikliga kaasnevad kaks lehekülge graafikutega, milles tõstetakse esile originaalväljaande kolme graafiku OECD andmed, kusjuures Statlinksi kaudu on võimalik iga graafiku algandmed alla laadida.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236578
    Language: German
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Parallel Title: Parallelausg. OCDE360 ; Luxemburg 2015 ; Où se situe le Luxembourg ?
    Keywords: Economics ; Luxembourg
    Abstract: OECD360 stellt Ihnen die neuesten Analysen und Daten aus wichtigen OECD-Publikationen bereit. Zahlreiche Grafiken veranschaulichen wichtige aktuelle Themen. Bildung, Beschäftigung, grünes Wachstum, regionale Perspektiven, Landwirtschaft, Wirtschaftswachstum, die Finanzkrise und ihre Folgen für Gesellschaft und Entwicklung: acht Themen, die die Lage in Ihrem Land und auf internationaler Ebene zusammenfassen. Jeder Artikel umfasst zusätzlich zwei Seiten mit Grafiken, die OECD-Daten aus drei Grafiken der Originalpublikation enthalten, sowie Statlinks, mit denen Sie die Quelldaten für jede Grafik herunterladen können.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243170
    Language: English
    Pages: Online-Ressource (13 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 483 ; Essai d'aberration chromosomique sur spermatogonies de mammifères
    Keywords: Environment
    Abstract: This test measures structural chromosomal aberrations (both chromosome- and chromatid-type) in dividing spermatogonial germ cells and is, therefore, expected to be predictive of induction of heritable mutations in these germ cells. The purpose of the in vivo mammalian spermatogonial chromosomal aberration test is to identify those chemicals that cause structural chromosomal aberrations in mammalian spermatogonial cells (1) (2) (3). In addition, this test is relevant to assessing genetoxicity because, although they may vary among species, factors of in vivo metabolism, pharmacokinetics and DNA-repair processes are active and contribute to the response. The original Test Guideline 483 was adopted in 1997. This modified version of the Test Guideline reflects many years of experience with this assay and the potential for integrating or combining this test with other toxicity or genotoxicity studies.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236721
    Language: Icelandic
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Iceland
    Abstract: Í þessu riti Efnahags- og framfarastofnunarinnar, OECD360, eru birtar nýjustu greiningar og upplýsingar úr lykilskýrslum OECD. Málefni sem eru efst á baugi eru skýrð nánar í fjölmörgum myndrænum útfærslum. Menntun, atvinna, grænn vöxtur, sjónarmið einstakra svæða, landbúnaður, hagvöxtur, fjármálakreppan og afleiðingar hennar á þjóðfélag og þróun: 8 umræðuefni sem gefa yfirlit yfir stöðu hvers lands og stöðuna á alþjóðavettvangi í heild. Hverri grein fylgja tvær blaðsíður með myndefni þar sem áhersla er lögð á gögn OECD i þremur myndrænum útfærslum sem fengnar eru úr upphaflegu útgáfunni - með Statlinks sem gera lesendum kleift að sækja frumgögn fyrir hverja myndræna útfærslu.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235854
    Language: Dutch
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Parallel Title: Parallelausg. OCDE360; Belgique 2015 ; Où se situe la Belgique ?
    Keywords: Economics ; Belgium
    Abstract: OECD360 biedt u de meest recente analyses en gegevens uit belangrijke OECD-publicaties. Talrijke afbeeldingen illustreren belangrijke lopende kwesties. Onderwijs, werkgelegenheid, groene groei, regionale perspectieven, landbouw, economische groei, de financiële crisis en de gevolgen daarvan op de samenleving en ontwikkeling: 8 onderwerpen die de situatie van uw land en die van het hele internationale toneel samenvatten. Elk artikel gaat vergezeld van twee pagina's afbeeldingen, die gegevens van OECD uit drie afbeeldingen uit de originele publicatie duidelijk veergeven - met Statlinks waarmee de brongegevens van elke grafiek kunnen worden gedownload.
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  • 26
    Online Resource
    Online Resource
    Chicago : The University of Chicago Press | Ann Arbor, Michigan : ProQuest
    ISBN: 9780226201351
    Language: English
    Pages: 1 Online-Ressource (xxi, 281 Seiten)
    DDC: 394.1/25
    RVK:
    RVK:
    Keywords: Geschichte ; Film ; Überwachung ; USA
    Note: Literaturverzeichnis: Seite 257-272 , Description based upon print version of record
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  • 27
    Online Resource
    Online Resource
    Chicago : University of Chicago Press | Ann Arbor, Michigan : ProQuest
    ISBN: 9780226312811
    Language: English
    Pages: 1 Online-Ressource (357 pages)
    DDC: 302.23
    RVK:
    Keywords: Untertitel
    Note: Description based on publisher supplied metadata and other sources
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264181069 , 9789264235878
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre la consommation nocive d'alcool ; Politiques économiques et de santé publique
    Parallel Title: Erscheint auch als Tackling harmful alcohol use
    DDC: 616.861
    Keywords: Alkoholkonsum ; Alkoholpolitik ; OECD-Staaten ; Welt ; Social Issues/Migration/Health ; OECD ; Alkoholkonsum
    Abstract: Alcoholic beverages, and their harmful use, have been familiar fixtures in human societies since the beginning of recorded history. Worldwide, alcohol is a leading cause of ill health and premature mortality. It accounts for 1 in 17 deaths, and for a significant proportion of disabilities, especially in men. In OECD countries, alcohol consumption is about twice the world average. Its social costs are estimated in excess of 1% of GDP in high- and middle-income countries. When it is not the result of addiction, alcohol use is an individual choice, driven by social norms, with strong cultural connotations. This is reflected in unique patterns of social disparity in drinking, showing the well-to-do in some cases more prone to hazardous use of alcohol, and a polarisation of problem-drinking at the two ends of the social spectrum. Certain patterns of drinking have social impacts, which provide a strong economic rationale for governments to influence the use of alcohol through policies aimed at curbing harms, including those occurring to people other than drinkers. Some policy approaches are more effective and efficient than others, depending on their ability to trigger changes in social norms, and on how well they can target the groups that are most at risk. This book provides a detailed examination of trends and social disparities in alcohol consumption. It offers a wide-ranging assessment of the health, social and economic impacts of key policy options for tackling alcohol-related harms in three OECD countries (Canada, the Czech Republic and Germany), extracting relevant policy messages for a broader set of countries.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241138
    Language: English
    Pages: Online-Ressource (407 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Neutralising the effects of hybrid mismatch arrangements
    Keywords: Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation ; Economics
    Abstract: This report sets out recommendations for domestic rules to neutralise the effect of hybrid mismatch arrangements and includes changes to the OECD Model Tax Convention to address such arrangements. Once translated into domestic law, the recommendations in Part 1 of the report will neutralise the effect of cross-border hybrid mismatch arrangements that produce multiple deductions for a single expense or a deduction in one jurisdiction with no corresponding taxation in the other jurisdiction. Part I of the report sets out recommendations for rules to address hybrid mismatches in respect of payments made under a hybrid financial instrument or payments made to or by a hybrid entity. It also recommends rules to address indirect mismatches that arise when the effects of a hybrid mismatch arrangement are imported into a third jurisdiction. The recommendations are supported by a commentary and examples to illustrate how they should apply. Part 2 of the report sets out proposed changes to the Model Convention that will ensure the benefits of tax treaties are only granted to hybrid entities (including dual resident entities) in appropriate cases. Part 2 also considers the interaction between the OECD Model Convention and the domestic law recommendations in Part 1.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282107928
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: ITF Research Reports
    Keywords: Transport
    Abstract: Transport accounts for nearly a quarter of carbon dioxide emissions from fuel combustion. The price attached to these emissions is critical to climate policies and emissions mitigation efforts in the sector. As the impact of emissions on climate does not depend on where CO2 is released, the price of carbon should be uniform. In reality, however, it varies immensely, reflecting the complexity of assessing climate impacts. This report reviews the three key challenges in considering the effects of carbon dioxide emissions in economic appraisal: the valuation of carbon dioxide emissions, the treatment of uncertainty in climate change and the approach used to discounting future costs and benefits. The report reviews current approaches in selected countries (France, Germany, Japan, The Netherlands, New Zealand, Norway, Sweden, the United Kingdom and the United States) and provides examples of good practice and recommendations for national and international policy making.
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  • 31
    ISBN: 9789264241480
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Documentation des prix de transfert et déclaration pays par pays, Action 13 - Rapport final 2015
    Parallel Title: Erscheint auch als Transfer pricing documentation and country-by-country reporting
    Keywords: Verrechnungspreis ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report contains revised standards for transfer pricing documentation incorporating a master file, local file, and a template for country-by-country reporting of revenues, profits, taxes paid and certain measures of economic activity. The revised standardised approach will require taxpayers to articulate consistent transfer pricing positions and will provide tax administrations with useful information to assess transfer pricing and other BEPS risks, make determinations about where audit resources can most effectively be deployed, and, in the event audits are called for, provide information to commence and target audit enquiries. Country-by-country reports will be disseminated through an automatic government-to-government exchange mechanism. The implementation package included in this report sets out guidance to ensure that the reports are provided in a timely manner, that confidentiality is preserved and that the information is used appropriately, by incorporating model legislation and model Competent Authority Agreements forming the basis for government-to-government exchanges of the reports.
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  • 32
    Online Resource
    Online Resource
    Berlin : Suhrkamp Verlag | Ann Arbor, Michigan : ProQuest
    ISBN: 9783518771891
    Language: German
    Pages: 1 Online-Ressource (277 pages)
    Edition: 1st ed.
    RVK:
    RVK:
    Keywords: Popmusik ; Aufsatzsammlung ; Electronic books
    Note: Description based on publisher supplied metadata and other sources
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243699
    Language: French
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. OECD Style Guide; Third Edition
    Keywords: Economics
    Abstract: Le but de cette troisième édition du Guide de style de l’OCDE est d'aider à préparer et organiser les publications afin que les lecteurs puissent plus facilement explorer, comprendre et consulter les analyses, statistiques et données de l’OCDE. Elle le fait en vous offrant 1) des lignes directrices fondamentales garantissant que la présentation de nos travaux répond aux besoins de notre public, surtout sur internet, 2) des astuces pour bien écrire et 3) des normes et des conventions à suivre dans la préparation de l’ensemble des documents de l’OCDE pour favoriser la clarté et la cohérence. Nous sommes en train de mettre à jour le Guide de style de l’OCDE : Troisième édition afin d'assurer sa parfaite cohérence avec le nouvel environnement auteur de l’OCDE (O.N.E Author). N’hésitez pas à nous contacter (styleguideoecd.org) si vous avez des questions lorsque vous rédigez ou révisez vos travaux.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246171
    Language: French
    Pages: Online-Ressource (252 p.) , ill.
    Series Statement: Petite enfance, grands défis IV
    Series Statement: Petite enfance, grands défis
    Parallel Title: Parallelausg. Starting Strong IV; Monitoring Quality in Early Childhood Education and Care
    Keywords: Education
    Abstract: Les travaux de recherche montrent qu’en matière d’éducation et d’accueil des jeunes enfants, c’est la qualité qui prime. Les pays sont de plus en plus nombreux à mettre en place des mécanismes de suivi pour veiller à la qualité et à la transparence de ces programmes. Cette nouvelle publication examine comment les pays peuvent mettre au point et exploiter de tels mécanismes pour améliorer la qualité des services et du personnel dans l’intérêt du développement de l’enfant. Elle dresse un tableau international de la situation et fournit des exemples concrets pour aider les responsables de l’élaboration des politiques, les spécialistes du suivi et les professionnels de l’éducation à définir leurs propres pratiques et stratégies de suivi.
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  • 35
    ISBN: 9789264248588
    Language: French
    Pages: Online-Ressource (60 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
    Keywords: Taxation
    Abstract: En puisant dans les compétences de spécialistes du droit international public et de la fiscalité, le rapport examine la faisabilité technique d’une approche multilatérale contraignante visant à élaborer un instrument multilatéral destiné à modifier les conventions fiscales en vue d’assurer une application efficace des mesures arrêtées pour déjouer les pratiques de BEPS en lien avec les conventions fiscales. Il conclut qu’un instrument multilatéral est souhaitable et possible, et que les négociations s’y rapportant devraient être rapidement engagées. Dans cette perspective, les pays ont défini le mandat d’un groupe de travail spécial, ouvert à la participation de tous les pays, et chargé d’élaborer cet instrument multilatéral et de le soumettre à la signature des États en 2016.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225787
    Language: Spanish
    Pages: Online-Ressource (283 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Open Government in Latin America
    Keywords: Governance
    Abstract: Los países de América Latina han implementado importantes reformas de gobierno abierto durante los últimos años. La combinación de los esfuerzos a nivel nacional con el soporte que los países han obtenido por parte de la Alianza para el Gobierno Abierto (AGA) ha sido benéfica para lograr avances cruciales en diversas áreas relacionadas al gobierno abierto. Entre 2013 y 2014, la OCDE - como socio oficial multilateral de la AGA - llevó a cabo un estudio para conocer el estado actual de los estrategias y prácticas de gobierno abierto en la región. Este reporte presenta los principales hallazgos producto de la implementación de un cuestionario regional enfocado a recabar información sobre estrategias de gobierno abierto, acceso a la información y datos abiertos. En paralelo, el reporte presenta tres casos de estudio que analizan a fondo el estado del gobierno abierto en Costa Rica, Perú y Colombia. El cuestionario y el marco analítico están basados en la experiencia y estándares de la OCDE lo que permitirá a los países latinoamericanos conocer y evaluar la situación de la región en cara a las mejores prácticas internacionales. Se presentan los principales logros y desafíos regionales de una manera comparativa con la finalidad de posicionar las prácticas nacionales e institucionales desde una perspectiva global. Aparte del análisis comparativo de datos e información, el proyecto busca reforzar el marco institucional de los países partícipes del presente estudio con la finalidad de facilitar la implementación de los compromisos adquiridos dentro de la AGA y fortalecer la red regional de oficiales nacionales a cargo de gobierno abierto.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264227064
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: Green Finance and Investment
    Parallel Title: Erscheint auch als Overcoming barriers to international investment in clean energy
    DDC: 353.6
    Keywords: Umweltschutzinvestition ; Nachhaltige Energieversorgung ; Welt ; Environment ; Finance and Investment ; Erneuerbare Energien ; Investition ; Handelshemmnis
    Abstract: The perceived potential of clean energy to support employment in the post-crisis recovery context has led several OECD and emerging economies to design green industrial policies aimed at protecting domestic manufacturers, notably through local-content requirements (LCRs). These typically require solar or wind developers to source a specific share of jobs, components or costs locally. Such requirements have been designed or implemented in the solar- and wind-energy sectors in at least 21 countries, including 16 OECD countries and emerging economies, mostly since 2009. Empirical evidence gathered in this report shows however that LCRs have actually hindered international investment across the solar PV and wind-energy value chains, by increasing the cost of inputs for downstream activities. This report also takes stock of other measures that can restrict international investment in solar PV and wind energy, such as trade remedies and technical barriers. This report provides policy makers with evidence-based analysis to guide their decisions in designing clean-energy support policies.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238824
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: IEA Technology Roadmaps
    Keywords: Energy
    Abstract: Current trends in energy supply and use are unsustainable – economically, environmentally and socially. Without decisive action, energy-related greenhouse-gas (GHG) emissions would lead to considerable climate degradation with an average 6°C global warming. We can and must change the path we are now on; sustainable and low-carbon energy technologies will play a crucial role in the energy revolution required to make this change happen. Energy Efficiency, many types of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve a global energy-related CO2 target in 2050 of 50% below current levels and limit global temperature rise by 2050 to 2°C above pre-industrial levels.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234314 , 9789264229679
    Language: English
    Pages: Online-Ressource (102 p.) , ill.
    Parallel Title: Parallelausg. L'adaptation nationale au changement climatique ; Nouvelles pratiques de suivi et d'évaluation
    Parallel Title: Erscheint auch als National climate change adaptation
    Keywords: Klimaschutz ; Welt ; Environment ; Klimaänderung ; Klimaschutz
    Abstract: Developing countries are increasingly moving towards more strategic national policies and plans, the effectiveness of which will depend upon proper assessment of a given country’s vulnerability to climate change. This report draws upon emerging monitoring and evaluation practices across developed and developing countries to identify four tools that countries can draw upon in their own assessment frameworks: 1) climate change risk and vulnerability assessments, 2) indicators to monitor progress on adaptation priorities, 3) project and programme evaluations to identify effective adaptation approaches, and 4) national audits and climate expenditure reviews. The appropriate mix of tools to monitor and evaluate national climate-change adaptation will to a large extent be determined by data availability, monitoring and evaluation capacity, and the ability to bring together the producers and the users of relevant climate information. The report also examines how development co-operation providers can support partner countries in their efforts to monitor and evaluate adaptation.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232334 , 9789264238749
    Language: English
    Pages: Online-Ressource (140 p.) , ill.
    Parallel Title: Erscheint auch als OECD and selected partner economies
    DDC: 333.7
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226685
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. Le gouvernement ouvert au Maroc
    Parallel Title: Erscheint auch als Open government in Morocco
    Keywords: Regierung ; Good Governance ; Öffentliche Verwaltung ; Marokko ; Governance ; Morocco
    Abstract: The Open Government Review of Morocco is the first of its kind analysing a country’s open government policies and practices and their institutional and legal frameworks for implementation against OECD instruments. By bringing together a multitude of OECD instruments and expertise in different areas of public governance, the Review provides Moroccan policy makers, public sector officials and civil society activists with practical indications on how to improve and successfully implement their national open government agenda. In addition, the Review contains a list of recommendations on which to build Morocco’s Action Plan for the Open Government Partnership.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238831
    Language: English
    Pages: Online-Ressource
    Series Statement: IEA Technology Roadmaps
    Keywords: Energy
    Abstract: Current trends in energy supply and use are unsustainable – economically, environmentally and socially. Without decisive action, energy-related greenhouse-gas (GHG) emissions would lead to considerable climate degradation with an average 6°C global warming. We can and must change the path we are now on; sustainable and low-carbon energy technologies will play a crucial role in the energy revolution required to make this change happen. Energy Efficiency, many types of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve a global energy-related CO2 target in 2050 of 50% below current levels and limit global temperature rise by 2050 to 2°C above pre-industrial levels. Wind is the most advanced of the "new" renewable energy technologies and was the subject of one of the first roadmaps produced by the IEA, in 2009. Since then, the development and deployment of wind power has been a rare good news story in the deployment of low-carbon technology deployment.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234345
    Language: German
    Pages: Online-Ressource (130 p.) , ill.
    Parallel Title: Parallelausg. States of Fragility 2015; Meeting Post-2015 Ambitions
    Parallel Title: Parallelausg. États de fragilité 2015 ; Réaliser les ambitions de l'après-2015
    Keywords: Development
    Abstract: Der OECD-Fragilitätsbericht 2015 will einen Beitrag zur Debatte über die Festlegung und Umsetzung der Ziele für nachhaltige Entwicklung (SDG) für den Zeitraum nach 2015 leisten. Er macht deutlich, dass die Armutsbekämpfung in der neuen Entwicklungsagenda entscheidend von Fortschritten bei der Verringerung der Fragilität abhängt. Er plädiert für das empfohlene Ziel 16 der SDG – die Förderung friedlicher und inklusiver Gesellschaften –, das auf die Verringerung aller Formen von Gewalt ausgerichtet ist. Die Ausgabe 2015 dieses Berichts unterscheidet sich deutlich von den vorhergehenden. Sie stellt ein neues Fragilitätskonzept vor, das über fragile Staaten hinausgeht. Sie befasst sich mit Fragilität als einer universellen Frage, die alle Länder betreffen kann, nicht nur jene, die traditionell als „fragil“ oder von Konflikten betroffen gelten. Dazu stützt sie sich auf Indikatoren, die mit drei Unterzielen des SDG 16 und zwei aus dem Gesamtrahmen der Ziele für nachhaltige Entwicklung zusammenhängen: Gewalt, Zugang zur Justiz, rechenschaftspflichtige und inklusive Institutionen, wirtschaftliche Inklusion und Stabilität sowie Kapazitäten zur Verhütung bzw. Bewältigung sozialer, wirtschaftlicher und ökologischer Schocks und Katastrophen. Diese Indikatoren werden auf alle Länder weltweit angewandt, um die fünfzig Länder zu identifizieren, die nach den fünf Aspekten jeweils zu den am stärksten gefährdeten Ländern gehören. Zu der Gruppe der Länder, die nach allen fünf Indikatoren als am stärksten gefährdet zu betrachten sind, gehören hauptsächlich solche, die auch auf der herkömmlichen Liste der fragilen Staaten und Volkswirtschaften stehen. Zusätzlich rücken aber auch einige Länder der mittleren Einkommensgruppe ins Blickfeld, die durch einen überproportional hohen Grad an krimineller Gewalt, subnationale Konflikte oder einen unzureichenden Zugang zur Justiz gekennzeichnet sind. Der Bericht kommt zu dem Schluss, dass Fortschritte bei den verschiedenen Zielen nicht nur einen neuen Katalog von Instrumenten und Maßnahmen voraussetzen, sondern auch ein neues Verständnis der Rolle, die die internationale Gemeinschaft in diesem Prozess spielen sollte und kann.
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  • 44
    ISBN: 9789264233560
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Kazakhstan 2015
    DDC: 343.04
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kasachstan ; Taxation ; Kazakhstan
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235410
    Language: English
    Pages: Online-Ressource (110 p.) , ill.
    Parallel Title: Erscheint auch als OECD The economic consequences of climate change
    Keywords: Klimawandel ; Soziale Kosten ; Wirtschaftlicher Schaden ; Welt ; Environment ; Welt ; Klimaänderung ; Auswirkung ; Soziale Kosten
    Abstract: This report provides a new detailed quantitative assessment of the consequences of climate change on economic growth through to 2060 and beyond. It focuses on how climate change affects different drivers of growth, including labour productivity and capital supply, in different sectors across the world. The sectoral and regional analysis shows that while the impacts of climate change spread across all sectors and all regions, the largest negative consequences are projected to be found in the health and agricultural sectors, with damages especially strong in Africa and Asia.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233447
    Language: English
    Pages: Online-Ressource (119 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Innovation policy in Panama
    DDC: 338.064
    Keywords: Technologiepolitik ; Panama ; Social Issues/Migration/Health ; Development ; Science and Technology ; Panama
    Abstract: This report reviews the experience of Panama in designing, implementing and evaluating innovation policy. It provides a comparative analysis of Panama’s innovation performance and reviews the design and implementation of the national innovation policy focusing on the National Plan (2010-2014). The review of the institutional setting, the policy mix and budget for innovation policy includes a comparison with the experience of two peer countries, the Dominican Republic and Uruguay.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234055
    Language: German
    Pages: Online-Ressource (150 p.)
    Parallel Title: Parallelausg. Talent Abroad; A Review of German Emigrants
    Keywords: Social Issues/Migration/Health ; Germany
    Abstract: 2010/2011 lebten mehr als drei Millionen in Deutschland geborene Personen in einem anderen OECD-Land. Um beurteilen zu können, welches Potenzial diese Auswandererpopulation für den deutschen Arbeitsmarkt darstellt, wird in diesem Bericht die Verteilung der deutschen Auslandsbevölkerung auf die einzelnen OECD-Länder sowie ihre Alters-, Geschlechts- und Bildungsstruktur ermittelt. Dabei wird eine Umorientierung der deutschen Auswanderer hin zu europäischen Zielländern und höheren Bildungsabschlüssen festgestellt. Die meisten deutschen Auswanderer sind nach wie vor in den Vereinigten Staaten ansässig, doch in der Schweiz und in Spanien ist die deutsche Auswandererbevölkerung besonders rasch gewachsen. Die internationalen Studierenden aus Deutschland stellen inzwischen sogar die größte Gruppe internationaler Studierender im OECD-Raum dar. Zwar erzielen deutsche Auswanderer weniger gute Arbeitsmarktergebnisse als die deutsche Inlandsbevölkerung, sie arbeiten jedoch überdurchschnittlich häufig in Berufen mit hohem Qualifikationsniveau. Die Erhebungsdaten deuten darauf hin, dass sich viele Deutsche in Deutschland mit Auswanderungsgedanken tragen und dass viele deutsche Auswanderer offen für eine eventuelle Rückkehr sind. Allerdings scheinen jene, die in den letzten Jahren zurückgekehrt sind, ein niedrigeres Bildungsniveau aufzuweisen als die, die ausgewandert sind.
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  • 48
    ISBN: 9789264237834
    Language: English
    Pages: Online-Ressource (76 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: Uganda 2015
    DDC: 343.67610402632
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uganda ; Taxation ; Uganda
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232143
    Language: English
    Pages: Online-Ressource (114 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. La croissance verte dans les pêches et l'aquaculture
    Parallel Title: Erscheint auch als Green growth in fisheries and aquaculture
    DDC: 639.8
    Keywords: Nachhaltige Entwicklung ; Fischerei ; Fischschutz ; Aquakultur ; Branchenentwicklung ; OECD-Staaten ; Agriculture and Food ; Environment
    Abstract: This report summarises the current situation in fisheries and aquaculture, observing that in many parts of the world these sectors are at risk and do not reach their full potential. However, the prospects for sustained growth are good if reforms along the lines suggested by the OECD Green Growth Strategy are undertaken. The report emphasises the need for a strong, science-based approach to stock management for resource sustainability, combined with a transparent and reactive policy development cycle to ensure that fisheries deliver maximum possible benefits. The report shows that improved regulation to deal with environmental externalities and space competition is key to unlocking future growth potential of aquaculture.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235885 , 9789264226371
    Language: French
    Pages: Online-Ressource (184 p.)
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Iceland 2014
    Keywords: Environment ; Iceland
    Abstract: Ce rapport est le troisième examen environnemental de l'Islande. Il évalue les progrès accomplis par l'Islande en termes de développement durable et de croissance verte, avec un accent particulier sur les aspects environnementaux des politiques énergétiques et touristiques du pays.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234000 , 9789264230408
    Language: French
    Pages: Online-Ressource (110 p.) , ill.
    Series Statement: Examens de l'OCDE sur l'éducation et la formation professionnelles
    Parallel Title: Parallelausg. Skills beyond School; Synthesis Report
    Parallel Title: Parallelausg. Postsekundäre Berufsbildung; Synthesebericht
    Parallel Title: Parallelausg. Competencias más allá de la escuela ; Síntesis
    DDC: 370.113
    Keywords: Education
    Abstract: Les programmes de formation professionnelle supérieure font face à des marchés du travail qui évoluent rapidement et à des défis de plus en plus difficiles à relever. Quel type de formation est nécessaire pour répondre aux besoins d’économies en pleine mutation ? Comment financer les programmes ? Comment les relier aux programmes d’enseignement général et supérieur ? Comment associer les employeurs et les syndicats à ce processus ? C’est à ces questions, et à d’autres, que tentent de répondre les rapports nationaux de la série de l’OCDE Apprendre au-delà de l’école, qui étudie les politiques nationales en matière de formation professionnelle postsecondaire.
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  • 52
    ISBN: 9789264244979
    Language: French
    Pages: Online-Ressource (80 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Gabon 2015; Phase 1; Legal and Regulatory Framework
    Keywords: Taxation ; Gabon
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 53
    ISBN: 9789264229334
    Language: English
    Pages: Online-Ressource (264 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als OECD OECD public governance reviews
    DDC: 350
    Keywords: Governance-Ansatz ; Internationale Zusammenarbeit ; Digitale Güter ; Estland ; Finnland ; Governance ; Estonia ; Finland
    Abstract: This publication examines public governance arrangements in Finland and Estonia in two key areas: whole-of-government strategy steering and digital governance. This integrated review reflects the fact that the two countries face common challenges in setting and co-ordinating the implementation of whole-of-government strategies.
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241152
    Language: English
    Pages: Online-Ressource (54 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Concevoir des règles efficaces concernant les sociétés étrangères contrôlées, Action 3 - Rapport final 2015
    Parallel Title: Erscheint auch als Designing effective controlled foreign company rules
    Keywords: Taxation
    Abstract: This report sets out recommendations in the form of building blocks for effective CFC rules. The recommendations are designed to ensure that jurisdictions that choose to implement them, have rules that effectively prevent taxpayers from shifting income into foreign subsidiaries. The report sets out the following six building blocks for the design of effective CFC rules: (1) definition of a CFC, (2) CFC exemptions and threshold requirements, (3) definition of income, (4) computation of income, (5) attribution of income, and (6) prevention and elimination of double taxation. Because each country prioritises policy objectives differently, the recommendations provide flexibility to implement CFC rules that combat BEPS in a manner consistent with the policy objectives of the overall tax system and the international legal obligations of the country concerned.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244566
    Language: English
    Pages: Online-Ressource (198 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Health data governance
    Keywords: Governance ; Social Issues/Migration/Health ; Science and Technology ; OECD ; Medizinische Informatik
    Abstract: All countries are investing in health data. There are however significant cross-country differences in data availability and use. Some countries stand out for their innovative practices enabling privacy-protective data use while others are falling behind with insufficient data and restrictions that limit access to and use of data, even by government itself. Countries that develop a data governance framework that enables privacy-protective data use will not only have the information needed to promote quality, efficiency and performance in their health systems, they will become a more attractive centre for medical research. After examining the current situation in OECD countries, a multi-disciplinary advisory panel of experts identified eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data and to, at the same time, minimise risks to the privacy of patients and to the security of health data. These mechanisms include coordinated development of high-value, privacy-protective health information systems, legislation that permits privacy-protective data use, open and transparent public communication, accreditation or certification of health data processors, transparent and fair project approval processes, data de-identification and data security practices that meet legal requirements and public expectations without compromising data utility and a process to continually assess and renew the data governance framework as new data and new risks emerge.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213555
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Hungary
    DDC: 943.9053
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Ungarn ; Governance ; Hungary ; Bericht ; Ungarn ; Verwaltung ; Governance
    Abstract: This report presents the findings and recommendations from analysis conducted by the OECD as part of the OECD-Hungary Strategic Partnership for Public Administration Reform. Through this initiative, the OECD has supported the government of Hungary in putting in place some of the key building blocks of a “strategic state”. The report’s recommendations can be expected to contribute to strengthening the efficiency, effectiveness, transparency and integrity of the public administration and contribute to supporting sustainable and inclusive growth and development in Hungary.
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  • 57
    ISBN: 9789264244481
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Gabon 2015 ; Phase 1 ; cadre juridique et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gabon 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gabun ; Taxation ; Gabon ; Gabun ; Steuer
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239906
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens de l'OCDE sur la coopération pour le développement ; Belgique 2015
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Belgien ; Development ; Belgium ; Belgien ; Entwicklungshilfe
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240353 , 9789264233386
    Language: English
    Pages: Online-Ressource (262 p.)
    Parallel Title: Erscheint auch als Fiscal sustainability of health systems
    RVK:
    Keywords: Gesundheitskosten ; Gesundheitsfinanzierung ; Öffentliche Finanzen ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Finanzierung ; Nachhaltigkeit ; Frankreich ; Großbritannien ; Niederlande
    Abstract: The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to important progress in population health: for example, life expectancy at birth has increased, rising on average by ten years since 1970. The challenge now is to sustain and enhance these achievements in a context of tight fiscal constraints in many countries combined with upward pressure on health spending from factors such as new technological advances and demographic changes. Finding policies that can make health spending more sustainable without compromising important achievements in access and quality requires effective co-operation between health and finance ministries. Sound governance and co-ordination mechanisms are therefore essential to ensure effective policy choices. Prepared by both public finance and health experts, this report provides a unique detailed overview of institutional frameworks for financing health care in OECD countries. One of the main features of this book is a comprehensive mapping of budgeting practices and governance structure in health across OECD countries.
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  • 60
    ISBN: 9789264244955
    Language: French
    Pages: Online-Ressource (80 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Senegal 2015; Phase 1; Legal and Regulatory Framework
    Keywords: Taxation ; Senegal
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235519
    Language: French
    Pages: Online-Ressource (366 p.)
    Parallel Title: Parallelausg. In It Together; Why Less Inequality Benefits All
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: L’écart continue de se creuser entre riches et pauvres. Au cours des décennies ayant précédé la Grande récession, la croissance économique bénéficiait déjà de manière disproportionnée aux catégories à haut revenu, tandis que les ménages à bas revenu étaient laissés pour compte. Depuis la crise, les disparités se sont aggravées, et dans de nombreux pays de l’OCDE, les inégalités atteignent désormais leur plus haut niveau depuis que des données sont recueillies. Ce creusement de long terme des inégalités de revenu suscite non seulement des inquiétudes de nature sociale et politique, mais il engendre également des préoccupations d’ordre économique : les inégalités de revenu ont tendance à peser sur la croissance du PIB, sous l’effet de la distance toujours plus grande entre les 40 % les moins riches et le reste de la société. La question de savoir comment inverser cette tendance et promouvoir des opportunités pour tous figure désormais au premier rang des priorités des gouvernements dans de nombreux pays.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237100
    Language: German
    Pages: Online-Ressource (232 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Parallel Title: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Keywords: Taxation
    Abstract: Die Expansion der digitalen Wirtschaft stellt das internationale Steuerrecht vor eine Reihe von Herausforderungen, die in diesem Bericht analysiert werden. Da die digitale Wirtschaft immer mehr zur Wirtschaft an sich wird, ist eine strikte Trennung der digitalen Wirtschaft vom Rest der Wirtschaft für Steuerzwecke nicht möglich. Einige Geschäftsmodelle und wesentliche Merkmale der digitalen Wirtschaft können die Risiken von Gewinnverkürzung und Gewinnverlagerung (BEPS) jedoch verstärken. Diesen Risiken wird mit den Arbeiten zu den anderen Punkten des BEPS-Aktionsplans begegnet, die auch den entscheidenden Merkmalen der digitalen Wirtschaft Rechnung tragen. Dieser Bericht analysiert außerdem einige allgemeinere Herausforderungen, vor denen die Besteuerung im Bereich der digitalen Wirtschaft steht, und erörtert potenzielle Optionen zu ihrer Bewältigung. Zur Evaluierung dieser allgemeineren Herausforderungen und potenziellen Lösungsansätze werden 2015 allerdings weitere Arbeiten durchgeführt werden müssen.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234611 , 9789264240360
    Language: English
    Pages: Online-Ressource (145 p.) , ill.
    Parallel Title: Erscheint auch als Climate change risks and adaptation
    DDC: 363.73874
    Keywords: Klimawandel ; Klimapolitik ; OECD-Staaten ; Environment ; Anthropogene Klimaänderung ; Anpassung
    Abstract: Climate change is giving rise to diverse risks, ranging from changing incidences of tropical diseases to increased risks of drought, varying widely in their potential severity, frequency and predictability. Governments must integrate the management of these climate risks into policy making if they are to successfully adapt to a changing climate. Economic analysis has a vital role to play in supporting these efforts, by identifying costs and benefits and supporting decision-making for an uncertain future. However, this analysis needs to be adapted to the institutions, policies and climate risks in a given country. Building on the experience of OECD countries, this report sets out how the latest economic evidence and tools can enable better policy making for adaptation.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239227
    Language: English
    Pages: Online-Ressource (145 p.) , ill.
    Parallel Title: Erscheint auch als Boosting Malaysia's national intellectual property system for innovation
    Keywords: Immaterialgüterrechte ; IP-Management ; Innovation ; Malaysia ; Science and Technology ; Malaysia
    Abstract: In order to attain its objective of becoming a high-income economy by 2020, Malaysia is engaged in efforts to enhance the performance of its innovation system. A range of challenges need to be addressed and different policy tools can help in this respect. For this purpose the national intellectual property (IP) system can play a pivotal role. This review assesses how Malaysian's national IP system promotes innovation and offers recommendations to improve the design of the system. It does so by analysing the organisation and governance of Malaysia's IP system as well as opportunities and challenges for different local users - ranging from small businesses to frontier companies and public research institutions. Moreover, the review discusses the state of IP markets in Malaysia and related policies and provides a comprehensive set of statistics describing the use of IP in Malaysia in recent years.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226715 , 9789264236929
    Language: French
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: Examen des politiques agricoles de l'OCDE
    Parallel Title: Parallelausg. OECD Review of Agricultural Policies; Switzerland 2015
    Parallel Title: Parallelausg. OECD-Studie zur Agrarpolitik; Schweiz 2015
    DDC: 338.10949409034
    Keywords: Agriculture and Food ; Switzerland
    Abstract: Ce rapport examine les politiques agricoles de la Suisse et fait des recommandations concernant le rôle des réglementations, la réduction des obstacles aux échanges et des subventions à l’exportation, et la réduction des paiements directs aux exploitants agricoles. Le rapport recommande également d’augmenter les incitations à la production de produits de grande qualité à des prix compétitifs, de mettre en place des politiques différentes selon les régions, et de tenir compte de la durabilité de l’utilisation des ressources et du bien-être des animaux.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228429
    Language: English
    Pages: Online-Ressource (112 p.)
    Parallel Title: Erscheint auch als Dementia research and care
    Keywords: Social Issues/Migration/Health ; Aufsatzsammlung ; Alzheimerkrankheit ; Demenz ; Therapie
    Abstract: OECD countries are developing strategies to improve the quality of life of those affected by dementia and to support long-term efforts for a disease-modifying therapy or cure. The OECD jointly hosted an international workshop in Toronto with the Ontario Brain Institute (OBI) and the Institute of Health Policy, Management and Evaluation (IHPME), University of Toronto on 14-15 September 2014. The aim of the workshop was to advance international discussion of the opportunities and challenges, as well as successful strategies, for sharing and linking the massive amounts of population-based health and health care data that are routinely collected (broad data) with detailed clinical and biological data (deep data) to create an international resource for research, planning, policy development, and performance improvement. The workshop brought together leading researchers and academics, industry and non-government experts to provide new insights into the opportunities and challenges in making “broad and deep” data a reality – from funding to data standards, to data sharing, to new analytics, to protecting privacy, and to engaging with stakeholders and the public. Government leadership and public-private partnership will be needed to create and sustain big data resources, including financing for data infrastructure and incentives for data sharing.
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  • 67
    ISBN: 9789264245471
    Language: English
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. La gestion du risque de sécurité numérique pour la prospérité économique et sociale ; Recommandation de l'OCDE et document d'accompagnement
    Parallel Title: Erscheint auch als OECD Digital security risk management for economic and social prosperity
    Keywords: Datensicherheit ; IT-Management ; Risikomanagement ; Governance ; Science and Technology
    Abstract: This OECD Recommendation and its Companion Document provide guidance for all stakeholders on the economic and social prosperity dimensions of digital security risk. In an economic context in which the digital environment has become essential to growth and prosperity, well-being and inclusiveness, digital security risk should be considered with respect to the broader economic and social perspective, and its management integrated in stakeholders’ decision making processes.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282107850
    Language: English
    Pages: Online-Ressource (134 p.)
    Series Statement: ITF Round Tables no.157
    Parallel Title: Parallelausg. L'investissement dans les ports et les marchés du transport maritime conteneurisé
    DDC: 380.524
    Keywords: Transport
    Abstract: Large-scale port projects have irreversible effects on land use and multiple impacts on the local economy and local community. They affect the way that the regional and national economy operates as a whole, with major impacts on regional transport systems. Port planners make better decisions when these broad impacts are examined as part of the development of a national freight transport and logistics strategy. Private investment in port terminals is also facilitated by the certainty engendered by development of a national freight transport and logistics strategy. This report examines the issues that need to be considered before the decision to proceed to costly expansions with long-life spans and a structural influence on the local and national economy. The report benefits from a case study of Chile, where plans for a major expansion of port capacity in the central part of the country are well advanced. Chile provides the detail for an examination of factors critical to decisions on container port investments anywhere: demand forecasts, change in liner shipping markets, hinterland transport capacity, competition between container terminals, and the framework for financing of investment.
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  • 69
    ISBN: 9789264212664
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Parallelausg. Lignes directrices pour l'investissement dans une infrastructure énergétique propre ; Faciliter l'accès aux énergies propres en faveur du développement et de la croissance verte
    Parallel Title: Erscheint auch als Policy guidance for investment in clean energy infrastructure
    DDC: 332.673
    Keywords: Klimaschutz ; Energieinfrastruktur ; Energietechnik ; Infrastrukturinvestition ; Nachhaltige Energieversorgung ; Energy ; Environment ; Finance and Investment ; Erneuerbare Energien ; Energiepolitik
    Abstract: This publication provides governments with guidance on the policy options that are available to make the most of private investment opportunities in clean energy infrastructure, drawing on the expertise of climate and investment communities among others. It identifies key issues for policy makers to consider, including in investment policy, investment promotion and facilitation, competition policy, financial markets, and public governance. It also addresses cross-cutting issues, including regional co-operation and international trade for investment in clean energy infrastructure.
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  • 70
    ISBN: 9789264228368
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Druckausg. u.d.T. ISCED 2011 operational manual
    Parallel Title: Erscheint auch als ISCED 2011 operational manual
    Keywords: Bildungspolitik ; Bildungswesen ; Klassifikation ; OECD-Staaten ; Education ; ISCED ; Bildungswesen ; Klassifikation
    Abstract: The structure of education systems varies widely between countries. In order to produce internationally comparable education statistics and indicators, it is necessary to have a framework to collect and report data on education programmes with a similar level of educational content. UNESCO’s International Standard Classification of Education (ISCED) is the reference classification for organising education programmes and related qualifications by education levels and fields. The basic concepts and definitions of ISCED are intended to be internationally valid and comprehensive of the full range of education systems. ISCED 2011 is the second major revision of this classification (initially developed in the 1970s and first revised in 1997). It was adopted by the UNESCO General Conference in November 2011. Prepared jointly by the UNESCO Institute for Statistics (UIS), the OECD and Eurostat, this operational manual provides guidelines and explanatory notes for the interpretation of the revised classification, by each education level. It also includes country examples of programmes and qualifications that have been classified to ISCED 2011. This manual will be useful for national statisticians collecting and reporting data on education to international organisations, as well as for policymakers and researchers interested in better understanding of these data.
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  • 71
    ISBN: 9789264237711
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Dominican Republic 2015
    DDC: 343.72930402632
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229617 , 9789264237032
    Language: English
    Pages: Online-Ressource (175 p.)
    Parallel Title: Erscheint auch als State-owned enterprises in the development process
    DDC: 658.123094875
    Keywords: Öffentliches Unternehmen ; Entwicklung ; Schwellenländer ; Finance and Investment ; Governance ; Öffentliches Unternehmen ; Schwellenländer
    Abstract: This publication is a first response of the OECD to the issue of what role is, or can be, assigned to SOEs as part of national development strategies. The first part of the publication overviews the experiences of five countries (Brazil, China, India, Singapore and South Africa) with using SOEs, and other government-controlled entities as agents of their development strategies. The second part reviews the growing internationalisation of SOEs through foreign trade and investment. These show implications that the usefulness of SOEs in promoting economic development hinges on a number of factors, not least the level of economic development at the beginning of the process. Indeed, if the government’s ambition is to follow a development path already trod by numerous comparable nations it is relatively easy to hammer out a strategy and provide the SOEs with company-specific objectives toward the fulfilment of the strategy. However, experience also shows that some crucial conditions generally need to be met for such SOE-based strategies to be successful, taking into account the capacity of national bureaucracies and avoiding possible adverse impacts on international trade and investment.
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  • 73
    ISBN: 9789264239739
    Language: French
    Pages: Online-Ressource (358 p.)
    Parallel Title: Parallelausg. OECD Regional Outlook 2014; Regions and Cities; Where Policies and People Meet
    Keywords: Urban, Rural and Regional Development
    Abstract: Les régions et les villes sont aux premières lignes face aux défis auxquels sont confrontés les pays de l’OCDE aujourd’hui, allant de l’éducation et de l’emploi aux soins de santé et à la qualité de vie. « Réussir » les régions et les villes, adapter les politiques aux spécificités des territoires où les gens résident et travaillent, est essentiel pour améliorer le bien-être des citoyens. Cette deuxième édition des Perspectives régionales de l’OCDE vise précisément à soutenir les pays en ce sens. La partie I examine les tendances et les défis de nos jours. La partie II est axée sur les villes, en se tournant vers l’investissement public, les cadres de politique urbaine et les liens urbain-rural. La partie III présente un débat autour du thème de l’avenir des villes, avec cinq contributions d’éminents responsables de politiques publiques de haut niveau et universitaires. La partie IV propose des fiches pays sur le développement régional pour les 34 pays membres de l’OCDE.
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  • 74
    ISBN: 9789264244290
    Language: English
    Pages: Online-Ressource (194 p.)
    Parallel Title: Erscheint auch als The state of public finances 2015
    Keywords: Öffentliche Finanzen ; Finanzpolitik ; Haushaltskonsolidierung ; OECD-Staaten ; Governance ; Economics
    Abstract: For most countries in the OECD, 2015 is the seventh or eighth year of dealing with the budgetary consequences of the economic and financial crisis. These years have been marked by challenges of fiscal retrenchment of a scale and nature unprecedented in modern times. Previous OECD publications have tracked the fiscal policy responses adopted by OECD governments during the early years of the crisis (2007-2012). This book takes stock of how these responses have evolved and in recent years, up to 2014/15. Two points are apparent from the outset: the response to the crisis has had repercussions for virtually every aspect of budgetary governance; and there are clear lessons for governments about the conduct of fiscal policy – including in its institutional aspects – that should inform future decisions and the agenda of budgetary reform.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219281
    Language: Spanish
    Pages: Online-Ressource (152 p.)
    Series Statement: Esenciales OCDE
    Parallel Title: Parallelausg. Fisheries; While Stocks Last?
    Parallel Title: Parallelausg. Les pêcheries ; Jusqu'à l'épuisement des stocks ?
    Keywords: Agriculture and Food ; Economics
    Abstract: El pescado en su plato pudo haber sido capturado por un arrastrero de alta tecnología, atrapado por un pescador solitario, criado junto con otras toneladas de pescado o robado por piratas. Incluso, pescado en el Atlántico meridional, descargado en Europa y procesado en China. La globalización, las relaciones Norte-Sur, el cambio en las actitudes y el estilo de vida, y la manera en que administramos los recursos naturales influyen en las pesquerías. En este libro, se utiliza el conocimiento experto de la OCDE para evaluar estas cuestiones y se describen los retos que enfrentan quienes trabajan en la industria. Además de los pescadores y su familia, también se considera el punto de vista de las ONG, los especialistas gubernamentales, los científicos y los expertos independientes.
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244221
    Language: French
    Pages: Online-Ressource (90 p.)
    Edition: 2015
    Parallel Title: Parallelausg. OECD Guidelines on Corporate Governance of State-Owned Enterprises, 2015 Edition
    Keywords: Finance and Investment ; Governance
    Abstract: Les nouvelles Lignes directrices de l'OCDE sur la gouvernance des entreprises publiques constituent une référence reconnue au niveau international qui a vocation à aider les États à évaluer et améliorer leur façon d’exercer leurs fonctions d’actionnaire d’entreprises publiques. Assurer la qualité de la gouvernance des entreprises publiques est une priorité de réforme essentielle dans de nombreux pays. L’amélioration de l’efficacité et de la transparence dans le secteur des entreprises publiques procurera des avantages économiques considérables, en particulier dans les pays où le poids de l’actionnariat public est important. En outre, le fait de soumettre les entreprises privées et publiques à des règles du jeu équitables favorisera l’avènement d’un tissu économique solide et compétitif. Les Lignes directrices, adoptées pour la première fois en 2005, contiennent un ensemble de bonnes pratiques concernant le cadre juridique et réglementaire régissant les entreprises publiques, la professionnalisation de la fonction d’actionnaire de l’État et les régimes de gouvernance des entreprises publiques. La nouvelle version de la recommandation sur la gouvernance des entreprises publiques a été élaborée à la lumière de près d’une décennie d’expérience de mise en application et après un certain nombre d’études thématiques et comparatives portant sur la version précédente des Lignes directrices qui ont montré la nécessité de les revoir et éclairé le processus de révision, notamment dans des domaines comme la diffusion de l’information et la transparence, la concurrence entre les secteur public et privé, les pratiques des conseils d’administration et les sources et mécanismes de financement des entreprises publiques.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209992
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als E-learning in higher education in Latin America
    Parallel Title: Erscheint auch als E-learning in higher education in Latin America
    DDC: 378.17344678
    Keywords: E-Learning ; Lateinamerika ; Hochschullehre ; Education ; Development ; Lateinamerika ; E-Learning ; Hochschule
    Abstract: This report analyses the incorporation of information and communication technologies (ICTs) in higher education in Latin America, focusing mainly on what is commonly referred to as “e-learning”. Access to and quality of higher education, financial constraints and relevance to the needs of the labour market are all crucial challenges facing the higher education system in the region. The study attempts to understand how ICTs and new learning and teaching practices can help to meet these challenges. The report also provides the results of a questionnaire showing the degree of implementation and the impact of e-learning on a group of higher education institutions in Latin America and includes a set of policy recommendations in this area.
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  • 78
    ISBN: 9789264222786
    Language: Spanish
    Pages: Online-Ressource (216 p.)
    Parallel Title: Parallelausg. Building Tax Culture, Compliance and Citizenship; A Global Source Book on Taxpayer Education
    Parallel Title: Parallelausg. Édifier une culture fiscale, du civisme et de citoyenneté ; Un document de référence global de l'éducation des contribuables
    Keywords: Taxation
    Abstract: Este libro recoge las estrategias innovadoras en 28 países con el fin de ofrecer ideas e inspiración a las autoridades fiscales en los países en desarrollo con respecto a la educación de los contribuyentes y la divulgación para fortalecer la moral tributaria y el cumplimiento fiscal de sus ciudadanos. Los gobiernos se están esforzando más que nunca para movilizar una mayor recaudación tributaria a nivel nacional. Para ello, están llegando cada vez más a informar y comprometer generaciones de contribuyentes (de hoy - y futuras). El objetivo es fomentar una "cultura de cumplimiento" global basado en los derechos y responsabilidades, en el que los ciudadanos ven el pago de impuestos como un aspecto integral de su relación con su gobierno. En este contexto, la educación del contribuyente se convierte en el puente que une a la administración tributaria y los ciudadanos. Las autoridades fiscales son conscientes de que es muy difícil cambiar la cultura tributaria sin educación a una edad temprana o sin ciudadanos que abrazan voluntariamente el pago de impuestos. Estos esfuerzos son, en su mayor parte, bastante nuevo. La mayoría de los programas de educación de los contribuyentes, especialmente en América Latina y África, fueron creados durante la última década. Sin embargo, a pesar de esta corta historia, la educación del contribuyente cada vez mas se incluyó entre las líneas de negocio estratégicas de las administraciones tributarias.
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  • 79
    ISBN: 9789264237650
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Cameroun 2015 ; Phase 1 ; cadre juridique et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Cameroon 2015
    DDC: 343.67110402632
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kamerun ; Taxation ; Cameroon
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232440 , 9789264239746
    Language: English
    Pages: Online-Ressource (282 p.) , ill.
    Parallel Title: Parallelausg. Perspectives de l'économie numérique de l'OCDE 2015
    DDC: 384.3
    Keywords: Governance ; Science and Technology ; Economics ; Industry and Services
    Abstract: The digital economy now permeates countless aspects of the world economy, impacting sectors as varied as banking, retail, energy, transportation, education, publishing, media or health. Information and Communication Technologies are transforming the ways social interactions and personal relationships are conducted, with fixed, mobile and broadcast networks converging, and devices and objects increasingly connected to form the Internet of things. This report assesses how countries can maximise the potential of the digital economy as a driver for innovation and inclusive growth, and discusses the evolutions in the digital economy that policy makers need to consider as well as the emerging challenges they need to address as a part of national digital strategies. Chapters include an overview of the current status and outlook of the digital economy; the main trends in the ICT sector, and developments in communication and regulation policy; and overviews of ICT demand and adoption, plus the effects of the digital economy on growth and development. This volume also includes a chapter on developments related to trust in the digital economy and on the emerging Internet of things.
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  • 81
    ISBN: 9789264202221
    Language: Italian
    Pages: Online-Ressource (112 p.)
    Parallel Title: Parallelausg. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters; Amended by the 2010 Protocol
    Parallel Title: Parallelausg. La Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale ; Amendée par le Protocole de 2010
    Keywords: Taxation
    Abstract: La presente pubblicazione contiene il testo ufficiale della Convenzione Multilaterale sulla Mutua Assistenza Amministrativa in materia fiscale, come modificata dal Protocollo del 2010. La Convenzione originaria è stata elaborata congiuntamente dal Consiglio d’Europa e dall’OCSE ed è stata aperta alla firma degli Stati membri di entrambe le Organizzazioni il 25 gennaio 1988. La Convenzione originaria è stata modificata nel 2010 al fine di armonizzarla con gli standard internazionali in materia di scambio di informazioni a fini fiscali e per aprirla all’adesione di tutti i Paesi, rispondendo all’appello del G20 di consentire a tutti i Paesi di trarre vantaggio dal nuovo contesto di cooperazione in materia fiscale mediante un iter più semplice. La Convenzione modificata dal Protocollo 2010 è entrata in vigore il 1° giugno 2011. La suddetta Convenzione mira ad aiutare i Governi ad assicurare il rispetto delle loro leggi fiscali e fornisce un quadro giuridico internazionale per la cooperazione tra Paesi per contrastare l’evasione e la frode fiscali a livello internazionale. La Convenzione offre una gamma di strumenti destinati alla cooperazione amministrativa in materia fiscale, prevedendo tutte le forme di scambio di informazioni, l’assistenza alla riscossione delle entrate e la notifica dei documenti. Facilita altresì i controlli congiunti e la condivisione di informazioni per contrastare altri delitti gravi (per esempio: il riciclaggio di denaro, la corruzione) quando siano state soddisfatte determinate condizioni. Tutela i diritti dei contribuenti, fornisce ampie garanzie per proteggere la confidenzialità delle informazioni scambiate, in particolare, riguardo ai dati personali. Il funzionamento di questa Convenzione multilaterale autonoma è supervisionato da un organo di coordinamento costituito dalle Parti alla Convenzione.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238473
    Language: English
    Pages: Online-Ressource (177 p.) , ill.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in the Netherlands
    Keywords: Agrarproduktion ; Produktivität ; Innovation ; Agrarpolitik ; Nachhaltigkeit ; Niederlande ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Trade ; Industry and Services ; Netherlands ; Niederlande ; Agrarpolitik ; Agrarproduktion ; Produktivität ; Innovation ; Nachhaltigkeit ; Niederlande ; Agrarpolitik ; Agrarproduktion ; Produktivität ; Innovation ; Nachhaltigkeit
    Abstract: The Dutch food, agriculture and horticulture sector is innovative and export oriented, with high value-added along the food chain and significant world export shares for many products. Continuous adoption of innovation has permitted to reach high levels of productivity and sustained productivity growth, in particular at the farm level, in a context of increasing environmental regulatory constraints. The challenge is whether marginal improvements in current technologies and know-how will be enough to pursue current rates of productivity growth – sustainably – and whether the innovation system will be able to generate the new ideas that are needed to face future challenges, including those linked to climate change.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264230040
    Language: English
    Pages: Online-Ressource (244 p.)
    Series Statement: OECD Urban Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD urban policy reviews
    DDC: 307.760951
    Keywords: Stadtentwicklung ; Nachhaltige Stadtentwicklung ; Kommunalpolitik ; China ; Governance ; Urban, Rural and Regional Development ; China, People’s Republic ; China ; Stadtentwicklung ; Kommunalpolitik ; Verstädterung ; Nachhaltigkeit ; Binnenwanderung
    Abstract: China needs a new model of urbanisation to match the shift to a new model of growth. For decades, both urbanisation and growth have been based on robust export demand, cheap labour, cheap land and artificially low pricing of environmental externalities. None of these can support growth or urban development in the future. This review examines the major challenges associated with the shift to a new model of urbanisation, looking at a range such issues as social and labour-market policies, land use and transport planning, urban planning, urban governance and public finance. The review presents a new assessment of China’s major cities, which defines functional urban areas based on settlement patterns and commuting zones rather than cities defined as administrative units. The results show, among other things, that China has many more mega-cities, with populations above 10 million, than the official data suggest. The good news for China is that the reforms needed to foster what the authorities call “people-centred urbanisation”, while complex, are coherent with one another and supportive of the broader shift to a growth model that relies more on domestic demand and productivity growth.
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  • 84
    ISBN: 9789264246089
    Language: French
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. Digital Security Risk Management for Economic and Social Prosperity; OECD Recommendation and Companion Document
    Keywords: Governance ; Science and Technology
    Abstract: Les menaces de sécurité numérique potentiellement lourdes de conséquences économiques sont récemment devenues plus nombreuses et sophistiquées, alors même que l’environnement numérique est devenu un maillon essentiel du fonctionnement de l’économie et un facteur important de croissance, de bien-être et d’inclusivité. Pour profiter pleinement des avantages liés à l’environnement numérique, les parties prenantes doivent absolument cesser d’aborder le risque de sécurité numérique sous un angle technique dissocié de considérations économiques et sociales plus larges. Il leur faut d’urgence intégrer la gestion de ce risque à leurs processus décisionnels en matière économique et sociale. Les responsables de l’action publique doivent également mesurer toute la complexité du risque de sécurité numérique dans ses multiples dimensions, de la prospérité économique et sociale aux activités de police (lutte contre la « cybercriminalité ») en passant par la défense, la sécurité nationale et la sécurité internationale. Cette Recommandation de l'OCDE et son document d'accompagnement offrent des orientations sur ces aspects.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234062 , 9789264229631
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Water resources allocation
    Keywords: Wasserpolitik ; Allokation ; OECD-Staaten ; Welt ; Environment ; OECD ; Wasserversorgung
    Abstract: Water resources allocation determines who is able to use water resources, how, when and where. It directly affects the value (economic, ecological, socio-cultural) that individuals and society obtain from water resources. This report overviews how allocation works in a range of countries and how the performance of allocation arrangements can be improved to adjust to changing conditions. Capturing information from 27 OECD countries and key partner economies, the report presents key findings from the OECD Survey of Water Resources Allocation and case studies of successful allocation reform. It provides practical policy guidance for water allocation in the form of a "health check", which can be used to assess the performance of current arrangements and manage the transition to improved regimes.
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  • 86
    ISBN: 9789264230897
    Language: German
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Parallelausg. The Missing Entrepreneurs 2014; Policies for Inclusive Entrepreneurship in Europe
    Parallel Title: Parallelausg. Pallier la pénurie d'entrepreneurs 2014 ; Politiques d'entrepreneuriat inclusif en Europe
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241725 , 9789264244597
    Language: English
    Pages: Online-Ressource (93 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Corporate governance of company groups in Latin America
    Keywords: Corporate Governance ; Holding ; Lateinamerika ; Governance ; Argentina ; Brazil ; Chile ; Colombia ; Mexico ; Peru
    Abstract: This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242036
    Language: French
    Pages: Online-Ressource (108 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Co-operation Peer Reviews; Belgium 2015
    Keywords: Development ; Belgium
    Abstract: Le Comité d’aide au développement (CAD) de l’OCDE procède à des examens périodiques des efforts individuels de coopération au développement des membres du CAD. Les politiques et les programmes de chacun des membres font l’objet d’un examen critique une fois tous les cinq ans. Les examens par les pairs évaluent la performance du membre considéré, non pas seulement celle de son organisme de coopération pour le développement, et examinent les aspects ayant trait tant à la définition de la politique qu’à sa mise en œuvre. Ils couvrent dans leur globalité les activités de coopération pour le développement et d’aide humanitaire du membre soumis à examen en les replaçant dans le système envisagé dans son entier. Depuis l’examen par les pairs de 2010, la Belgique a renforcé la direction et la gestion de son système institutionnel de coopération au développement, afin de lui donner un caractère plus stratégique et d’améliorer la coordination et la qualité de ses activités dans ce domaine.
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  • 89
    ISBN: 9789264230781
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Parallel Title: Erscheint auch als Consequences of corruption at the sector level and implications for economic growth and development
    DDC: 320.9
    Keywords: Korruption ; Branche ; Wirtschaftswachstum ; Entwicklung ; Wirkungsanalyse ; Welt ; Governance ; Korruption ; Branche ; Wirtschaftswachstum
    Abstract: This report provides an analysis of the impact of a range of corrupt practices on economic growth and development in four key sectors: utilities and infrastructure, extractive industries, health and education. As quantification of the impact of corruption on economic growth at a macro level remains challenging, this report presents evidence at the micro and sectoral level to capture the various consquences of this phenomenon. Prepared by the OECD as a contribution to the G20 efforts to fight corruption, this report aims at increasing the understanding of the channels by which corruption inhibits economic growth and assist countries in further integrating anticorruption in their efforts to foster inclusive, sustainable growth and development. Drawing lessons from the cross-cutting analysis, the report encourages countries to design comprehensive anti-corruption strategies for which progress could be measurable and which would be tailored to specific country circumstances and economies to achieve the best results for economic growth and value-for-money.
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  • 90
    ISBN: 9789264233911
    Language: English
    Pages: Online-Ressource (150 p.)
    Parallel Title: Erscheint auch als Issues in agricultural trade policy
    DDC: 338.1
    Keywords: Agrarpolitik ; Außenwirtschaftspolitik ; Agraraußenhandel ; OECD-Staaten ; G20-Staaten ; Schwellenländer ; Agriculture and Food ; Trade ; Indonesia
    Abstract: This book brings together a collection of papers prepared for the Global Forum on Agriculture that took place at the OECD in December 2014. It reviews current knowledge about agricultural policy and agricultural trade policy settings, and questions its pertinence in light of the profound market and structural changes that have been taking place in the global agro-food sector in recent decades. It aims to inform and assist policy-makers and negotiators as they seek to overcome the problems that have made the agricultural pillar of the Doha Agenda trade negotiations particularly difficult. The data and analysis presented cover OECD countries and major G20 and emerging economies that account for the great bulk of global food production, consumption and trade.
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  • 91
    ISBN: 9789264237599
    Language: French
    Pages: Online-Ressource (92 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Cameroon 2015; Phase 1; Legal and Regulatory Framework
    DDC: 343.67110402632
    Keywords: Taxation ; Cameroon
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237094 , 9789264227248
    Language: French
    Pages: Online-Ressource (212 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Sweden 2014
    Parallel Title: Parallelausg. OECD;s granskning av Sveriges miljöpolitik; Sverige 2014
    Keywords: Environment ; Sweden
    Abstract: Les examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l’apprentissage entre pairs, d’aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l’opinion publique et d’améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Ce rapport est le troisième examen environnemental de la Suède. Il évalue les progrès accomplis par la Suède en termes de développement durable et de croissance verte, avec un accent particulier sur le rôle phare de la Suède dans la réduction des émissions de gaz à effet de serre et sa gestion de l'eau et des services écosystémiques marins.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246157
    Language: German
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. OECD Development Co-operation Peer Reviews; Germany 2015
    Keywords: Development ; Germany
    Abstract: Der Entwicklungsausschuss der OECD (DAC) führt in regelmäßigen Abständen Prüfungen der Entwicklungszusammenarbeit der einzelnen DAC-Mitglieder durch. Politik und Leistungen der einzelnen Mitglieder werden in etwa fünfjährigem Turnus einer kritischen Prüfung unterzogen. Die DAC-Prüfberichte beurteilen die Leistung eines bestimmten Mitglieds, nicht nur die Leistung der für Entwicklungszusammenarbeit zuständigen Behörde, wobei sowohl die Politik als auch die Umsetzung geprüft wird. Sie vermitteln eine integrierte, systemweite Sichtweise der Entwicklungszusammenarbeit und humanitären Hilfe des zu prüfenden Mitgliedslands.
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  • 94
    ISBN: 9789264241190
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the “nexus approach” which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243927 , 9789264235441
    Language: French
    Pages: Online-Ressource (165 p.) , ill.
    Parallel Title: Parallelausg. Policy Framework for Investment, 2015 Edition
    Keywords: Finance and Investment
    Abstract: L’objectif du Cadre d’action pour l’investissement est de mobiliser l’investissement privé en faveur de la croissance économique et du développement durable, contribuant ainsi au bien-être économique et social des personnes dans le monde. Se basant sur des bonnes pratiques internationales, le Cadre propose des lignes directrices dans des domaines de politiques d’une importance critique pour améliorer la qualité de l’environnement favorable à l’investissement. Il encourage les décisionnaires à poser des questions pertinentes par rapport à leur économie, leurs institutions et la définition de l’action publique en vue de développer un ensemble de politiques effectif, et pour évaluer les progrès réalisés. Le Cadre, initialement développé en 2006, a été mis à jour en 2015 pour tenir compte des retours des nombreux utilisateurs du Cadre aux niveaux national et régional, ainsi que des changements dans le paysage économique mondial.
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  • 96
    ISBN: 9789264228290
    Language: French
    Pages: Online-Ressource (260 p.)
    Parallel Title: Parallelausg. Investing in Youth; Tunisia; Strengthening the Employability of Youth during the Transition to a Green Economy
    Keywords: Social Issues/Migration/Health ; Tunisia
    Abstract: Ce rapport présente un diagnostic détaillé du marché du travail des jeunes en Tunisie, en prêtant une attention particulière à la formation professionnelle et à l’entrepreneuriat et en se plaçant dans le contexte de la transition de la Tunisie vers une économie verte. Il opte pour une perspective comparative internationale dans son analyse des différents moyens d’améliorer le passage de l’école au travail. Il offre aussi à d’autres pays la possibilité de tirer des enseignements des mesures novatrices prises par la Tunisie pour renforcer les compétences des jeunes et leurs résultats en matière d’emploi.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231092
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als The governance of water regulators
    DDC: 333.91
    Keywords: Wasserpolitik ; Aufsichtsbehörde ; Welt ; Governance ; Aufsichtsbehörde ; Wasserwirtschaft
    Abstract: The establishment of dedicated regulatory bodies in charge of regulating water services, whilst being recent, is nevertheless a consistent trend among OECD and non-OECD countries. This report presents a picture as of September 2014 of the governance arrangements, operational modalities and use of regulatory tools across a sample of 34 established water regulators. It relies on the OECD Best Practice Principles for Regulatory Policy: The Governance of Regulators to structure the information collected through a survey exercise. It has been developed in close co-operation with the OECD Network of Economic Regulators (NER). The results from the survey show that the 34 water regulators show generally a high level of adoption of good governance principles and practices. They display functions and powers that are in line with their objectives. Water regulators also show a strong culture of consultation. Other areas, in particular evaluation of regulatory impacts, could be further strengthened.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239296
    Language: English
    Pages: Online-Ressource (164 p.)
    Keywords: Environment
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232945
    Language: English
    Pages: Online-Ressource (80 p.)
    Parallel Title: Erscheint auch als Driving performance at Colombia's communications regulator
    DDC: 338.09861
    Keywords: Aufsichtsbehörde ; Kolumbien ; Governance ; Colombia ; Kolumbien ; Telekommunikation ; Regulierung ; Aufsichtsbehörde
    Abstract: Measuring regulators’ performance can strengthen the contribution of regulatory policies to sustainable growth and development. While measuring a regulator’s performance is a fundamental function of a “world class” regulator, it is challenging, starting with the definition of what should be measured and including the attribution of outcomes to regulators’ actions and the availability of robust and evidence-based evaluation methodologies. This review is the first application of an innovative methodology that helps regulators address these challenges and improve the way in which they assess their own performance. The mehtodology puts performance measurement in the wider context of governance arrangements of economic regulators. The review finds a close link between the independence of the regulator and performance. It also stresses the importance of focusing on regulatory tools and processes and measuring their quality to help improve performance. It highlights the need to define clear goals to develop output and outcome indicators that can be actionable and useful for the regulator. The review provides a roadmap for strengthening performance assessment by Colombia's communications regulator and is expected to help advance the better regulation agenda of other Colombian regulators and economic regulators of OECD members.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231283
    Language: German
    Pages: Online-Ressource (55 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Keywords: Taxation
    Abstract: Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
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