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  • Paris : OECD Publishing  (870)
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  • 1
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 2
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250178
    Language: English
    Pages: 1 online resource (120 pages)
    Series Statement: Trends Shaping Education
    Parallel Title: Erscheint auch als
    DDC: 306.43
    Keywords: Education-Social aspects-OECD countries.. ; Education-Economic aspects-OECD countries ; Electronic books
    Abstract: Executive Summary Overview: The impact of trends on the future of education Chapter 1. Globalisation Chapter 2. The future of the nation-state Chapter 3. Are cities the new countries? Chapter 4. Family matters Chapter 5. A brave new world.
    Note: Description based on publisher supplied metadata and other sources
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  • 4
    Language: English
    Pages: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 189
    Keywords: Automatisierung ; Arbeitsnachfrage ; Vergleich ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In recent years, there has been a revival of concerns that automation and digitalisation might after all result in a jobless future. The debate has been fuelled by studies for the US and Europe arguing that a substantial share of jobs is at “risk of computerisation”. These studies follow an occupation-based approach proposed by Frey and Osborne (2013), i.e. they assume that whole occupations rather than single job-tasks are automated by technology. As we argue, this might lead to an overestimation of job automatibility, as occupations labelled as high-risk occupations often still contain a substantial share of tasks that are hard to automate. Our paper serves two purposes. Firstly, we estimate the job automatibility of jobs for 21 OECD countries based on a task-based approach. In contrast to other studies, we take into account the heterogeneity of workers’ tasks within occupations. Overall, we find that, on average across the 21 OECD countries, 9 % of jobs are automatable. The threat from technological advances thus seems much less pronounced compared to the occupation-based approach. We further find heterogeneities across OECD countries. For instance, while the share of automatable jobs is 6 % in Korea, the corresponding share is 12 % in Austria. Differences between countries may reflect general differences in workplace organisation, differences in previous investments into automation technologies as well as differences in the education of workers across countries.
    Note: Gesehen am 11.12.2023 , Zusammenfassung in französischer Sprache
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  • 5
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264251625
    Language: German
    Pages: 75 Seiten , Illustrationen
    Uniform Title: Making integration work
    Parallel Title: Parallele Sprachausgabe Making integration work
    Parallel Title: Erscheint auch als Erfolgreiche Integration
    DDC: 330
    RVK:
    RVK:
    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; Graue Literatur
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  • 6
    Language: English
    Pages: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 28
    Keywords: Steuerpolitik ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return. While it is often equated to a risk-free return, or the return available on a ten-year government bond, many commentators agree that it should incorporate a risk element. The typical rationale for applying differential taxation stems from the desire to achieve neutral taxation, i.e. minimise the real economic responses of taxpayers due to the wedge taxation imposes between before-tax and after-tax returns. A set of important questions are raised for tax policy analysts to consider. Two crucial factors that make the distinction challenging are heterogeneity and uncertainty. Given the potential for unintended consequences, this is an important issue that warrants more discussion and thought.
    Note: Zusammenfassung in französischer Sprache
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264252639
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als Committing to effective whistleblower protection
    RVK:
    Keywords: Whistleblowing ; Anti-Korruption ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; OECD ; Whistleblowing ; Schutz ; OECD ; Whistleblowing ; Schutz
    Abstract: Whistleblower protection is essential for safeguarding the public interest, for promoting a culture of accountability and integrity in both public and private institutions, and for encouraging the reporting of misconduct, fraud and corruption wherever it occurs. While many countries are increasingly developing legal frameworks to protect whistleblowers, more can be done to mainstream integrity and promote open organisational cultures. This report analyses whistleblower protection frameworks in OECD countries, identifies areas for reform and proposes next steps to strengthen effective and comprehensive whistleblower protection laws in both the public and private sectors.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264252820
    Language: English
    Pages: Online-Ressource (5 p.)
    Parallel Title: Parallelausg. Recommandation de 2015 du Conseil de l'OCDE sur l'égalité hommes-femmes dans la vie publique
    Keywords: Governance ; Social Issues/Migration/Health
    Abstract: The 2015 OECD Recommendation of the Council on Gender Equality in Public Life promotes a government-wide strategy for gender equality reform, sound mechanisms to ensure accountability and sustainability of gender initiatives, and tools and evidence to inform inclusive policy decisions. It also promotes a “whole-of-society” approach to reducing gender stereotypes, encouraging women to participate in politics and removing implicit and explicit barriers to gender equality. This Recommendation is unique, as it provides not only governments, but also parliaments and judiciaries, with clear, timely and actionable guidelines for effectively implementing gender equality and gender mainstreaming initiatives, and for improving equal access to public leadership for women and men from diverse backgrounds.
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  • 9
    ISBN: 9789264253131
    Language: English
    Pages: Online-Ressource (80 p.)
    Keywords: Energy ; Nuclear Energy
    Abstract: Countries around the world continue to implement safety improvements and corrective actions based on lessons learnt from the 11 March 2011 accident at the Fukushima Daiichi nuclear power plant. This report provides a high-level summary and update on these activities, and outlines further lessons learnt and challenges identified for future consideration. It focuses on actions taken by NEA committees and NEA member countries, and as such is complementary to reports produced by other international organisations.
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  • 10
    ISBN: 9789264257061
    Language: Russian
    Pages: Online-Ressource (84 p.) , ill.
    Parallel Title: Parallelausg. Sustainable Business Models for Water Supply and Sanitation in Small Towns and Rural Settlements in Kazakhstan
    Keywords: Environment ; Kazakhstan
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264255555
    Language: English
    Pages: Online-Ressource (260 p.)
    Series Statement: Nuclear Development
    Keywords: Nuclear Energy
    Abstract: While refurbishments for the long-term operation of nuclear power plants and for the lifetime extension of such plants have been widely pursued in recent years, the number of plants to be decommissioned is nonetheless expected to increase in future, particularly in the United States and Europe. It is thus important to understand the costs of decommissioning so as to develop coherent and cost-effective strategies, realistic cost estimates based on decommissioning plans from the outset of operations and mechanisms to ensure that future decommissioning expenses can be adequately covered. This study presents the results of an NEA review of the costs of decommissioning nuclear power plants and of overall funding practices adopted across NEA member countries. The study is based on the results of this NEA questionnaire, on actual decommissioning costs or estimates, and on plans for the establishment and management of decommissioning funds. Case studies are included to provide insight into decommissioning practices in a number of countries.
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  • 12
    ISBN: 9789264255463
    Language: English
    Pages: Online-Ressource (80 p.)
    Parallel Title: Erscheint auch als Protecting consumers through behavioural insights
    Keywords: Verbraucherschutz ; Konsumentenverhalten ; Telekommunikationsmarkt ; Telekommunikationspolitik ; Kolumbien ; Governance ; Colombia ; Kolumbien ; Telekommunikationsmarkt ; Verbraucherverhalten ; Verbraucherschutz
    Abstract: This innovative book combines results from research conducted in Colombia about how communications services consumers make consumption choices with OECD expertise in regulatory policy, behavioural economics, and data analytics, in order to help improve the consumer protection regime in Colombia. It focuses on the types of incentives that should be provided to change both provider and user behaviour, and considers where appropriate regulatory interventions may be needed to ensure that these incentives are realised. This work supports the Communications Regulator of Colombia in redesigning its consumer protection regime. This effort has refocused the regulatory framework from “protecting rights” towards making the market function best; this involves encouraging the providers to improve the quality of their services and rates offered in the market and to foster a better understanding of what is being offered and how. The book also makes specific recommendations on possible follow-up experiments to test some of the possible solutions to help communications services consumers better understand the information provided by service operators.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264257993
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Erscheint auch als The governance of inclusive growth
    Keywords: Wachstumspolitik ; Entwicklungsstrategie ; Bürgerbeteiligung ; OECD-Staaten ; Governance ; Bericht ; OECD ; Wirtschaftswachstum
    Abstract: Public governance can make a broad-based contribution to sound, sustainable and inclusive growth. Aligning public governance tools and processes with the broader objectives of policy making for inclusive growth can help governments deal with the complexities that go hand-in-hand with reconciling growth and inclusiveness. These complexities include setting out a vision, ensuring that policies complement each other and that different parts of government work together towards common goals, and engaging stakeholders to improve effectiveness, delivery and inclusion. After describing the OECD approach to inclusive growth, the report discusses which public governance principles, tools and arrangements can be used, and when, to enable a whole-of-government shift towards inclusive growth.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264257443
    Language: Turkish
    Pages: Online-Ressource (68 p.)
    Parallel Title: Parallelausg. G20/OECD Principles of Corporate Governance
    Parallel Title: Parallelausg. Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Parallel Title: Parallelausg. G20/OECD-Grundsätze der Corporate Governance
    Parallel Title: Parallelausg. G20/OECD Principles of Corporate Governance (Japanese version)
    Parallel Title: Parallelausg. G20/OECD Principles of Corporate Governance (Russian version)
    Parallel Title: Parallelausg. G20/OECD Principles of Corporate Governance (Chinese version)
    Keywords: Governance ; Industry and Services
    Abstract: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20. This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing | Paris : OECD
    ISBN: 9789264258143 , 9789264257658
    Language: English
    Pages: 1 Online-Ressource (157 Seiten) , Illustrationen
    Series Statement: Reviews of national policies for education
    Parallel Title: Erscheint auch als Netherlands 2016
    RVK:
    Keywords: Bildungspolitik ; Niederlande ; Education ; Netherlands ; Niederlande ; Bildungspolitik ; Schule
    Abstract: How can the Netherlands move its school system “from good to great”? This report draws on international experience to look at ways in which the strong Dutch school system might go further still on the path to excellence. Clearly the Dutch school system is one of the best in the OECD, as measured by PISA and PIAAC and is also equitable, with a very low proportion of poor performers. The report therefore proposes an incremental approach to reform, building on strengths while responding to some emerging challenges. The Netherlands should strengthen the quality of early childhood education and care, revisit policies related to early tracking with more objective testing and track decisions, and enhance the permeability of the system. It should develop the professionalism of teachers and school leaders through enhanced collective learning and working, while at the same time strengthening accountability and capacity in school boards. This report will be valuable not only for the Netherlands, but also to the many other education systems looking to raise their performance who are interested in the example of the Netherlands.
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  • 16
    ISBN: 9789264259294
    Language: French
    Pages: Online-Ressource (52 p.) , ill.
    Series Statement: PISA
    Parallel Title: Parallelausg. Equations and Inequalities; Making Mathematics Accessible to All
    Keywords: Education
    Abstract: Plus que jamais, les élèves doivent appréhender des concepts mathématiques, mener des raisonnements quantitatifs et analytiques, et communiquer à l’aide des mathématiques. Toutes ces compétences jouent un rôle central dans la capacité des jeunes à faire face aux problèmes qu’ils pourront rencontrer dans leur vie professionnelle ou privée une fois leur scolarité terminée. Néanmoins, la réalité est tout autre. Nombreux sont les élèves qui ne se sont pas familiarisés avec les concepts fondamentaux de mathématiques. Et trop d’élèves ne s’exercent à l’école qu’à des tâches routinières ne leur permettant pas d’améliorer leur capacité à raisonner de façon quantitative et à résoudre des problèmes complexes de la vie réelle. Comment inverser cette tendance ? Selon ce nouveau rapport, fondé sur les résultats de l’enquête PISA 2012, une solution consisterait à garantir l’acquisition des concepts fondamentaux de mathématiques par tous les élèves et leur exposition en classe à des problèmes complexes de mathématiques. Une part importante des écarts de performance observés dans les épreuves PISA entre les élèves issus de milieux socio-économiques favorisés et leurs pairs issus de milieux défavorisés peut s’expliquer par des différences de familiarité avec les concepts mathématiques. L’élargissement de l’accès aux contenus mathématiques pourrait permettre de relever les niveaux moyens de réussite et, par là même, de réduire les inégalités dans l’éducation et la société dans son ensemble. Cette synthèse en français résume les principaux résultats du rapport thématique PISA Equations and Inequalities: Making Mathematics Accessible to All afin de faciliter leur diffusion auprès du grand public francophone.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264258419
    Language: Spanish
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Promoting Productivity for Inclusive Growth in Latin America
    Parallel Title: Parallelausg. Fomentando o Crescimento Inclusivo da Productividade na América Latina
    Keywords: Economics
    Abstract: Tras un período de crecimiento relativamente sólido, que permitió a decenas de millones de hogares pobres incorporarse a la clase media, el crecimiento en América Latina se ha desacelerado, en parte como resultado de factores externos. Para cerrar las brechas —aún amplias— respecto de los niveles de vida de las economías avanzadas, la región necesita elevar de forma significativa el crecimiento de la productividad y asegurarse que nadie quede excluido de sus beneficios. Esto exigirá reformas estructurales integrales, apoyadas en un marco de políticas que fomente la productividad e incorpore consideraciones de inclusión social desde el inicio.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264259270
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Digital Government Studies
    Parallel Title: Erscheint auch als Open government data review of Mexico
    Keywords: Governance ; Mexico ; Mexiko ; Verwaltung ; Open Data
    Abstract: Mexico has developed an ambitious national open data policy to create value from the use and re-use of government data by the public, private and social sectors. Open government data (OGD) has the potential to spur the digital economy, as well as contribute to more efficient public service delivery and greater public engagement. Mexico has demonstrated its commitment to OGD through its close involvement in international open data initiatives. However, it faces challenges in effectively implementing OGD domestically in a way that makes a greater impact on the economy and society. This would require, notably, institutionalizing open data, understanding the demand for government data, reaching out to potential users and working more closely with local governments. To fully realise the potential of open data, it is crucial that public bodies understand the benefits, are fully behind the project and actively participate in its implementation. This report provides an analysis of Mexico’s policies as well as recommendations for achieving its national objectives and making the most of OGD.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264259379
    Language: English
    Pages: Online-Ressource (42 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Promouvoir une croissance verte et inclusive au Canada
    Keywords: Economics ; Canada
    Abstract: Canadians enjoy a high level of well-being. On all eleven components of the OECD’s Better Life Index, Canada performs better than the OECD average. The economy and labour markets stood up better than those of most OECD countries to the ravages of the global financial crisis. Still, there are some areas where the country can do even better. Canada needs to improve its productivity performance, building on the recent increased growth in labour productivity to narrow the gap with top-performing OECD countries in terms of the level of productivity. The productivity gap with the United States is particularly large for small and medium-sized enterprises. Productivity growth could also be more inclusive. People from socially disadvantaged backgrounds and Indigenous communities currently do not participate to the extent that they should in the country’s strong economic performance. Finally, Canada needs to make growth greener, in order to contribute its fair share to the global fight against climate change.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264257962
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Series Statement: The Governance of Regulators
    Parallel Title: Erscheint auch als Driving performance at Latvia's Public Utilities Commission
    Keywords: Aufsichtsbehörde ; Versorgungswirtschaft ; Lettland ; Governance ; Latvia ; Lettland ; Versorgungswirtschaft ; Aufsichtsbehörde
    Abstract: Regulators are proactive referees of the sectors they regulate, contributing to the delivery of essential public utilities for citizens. To fulfill this function, they need to be constantly alert, checking sectoral trends as well as assessing the impact of their decisions. However, while measuring regulators’ performance is essential, it is also challenging, from defininig what should be measured to attributing impacts to regulators' decisions. To address these challenges, the OECD has developed an innovative framework that looks at the institutions, processes and practices that help regulators assess their performance. The framework has been applied to Latvia's Public Utilities Commission, which is responsible for regulating energy, communications, water and waste. The review offers unique insights into the work of a multi-sector regulator, identifying the organisational features that allow lessons and experiences to be shared across sectors and contribute to good performance. It highlights the importance of clarifying the role and functions of the regulator and its relationship with other public institutions, setting long-term strategic objectives for the regulator's activities, and having the right regulatory tools with appropriate incentives for the efficient and effective provision of public utility services.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264311
    Language: English
    Pages: Online-Ressource (23 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 242; Essai de reproduction chez Potamopyrgus antipodarum
    Keywords: Environment
    Abstract: The Potamopyrgus antopodarumon reproduction test is designed to assess potential effects of prolonged exposure to chemicals on reproduction and survival of parthenogenetic lineages of the freshwater mudsnail Potamopyrgus antipodarum. Adult female P. antipodarum are exposed to a concentration range of the test chemical. The test chemical is dispersed into the reconstituted dilution water, added to test beakers, and adult snails are subsequently introduced into the test beakers. When testing “difficult chemicals” (i.e. volatile, unstable, readily biodegradable and adsorbing chemicals) the test can be conducted under flow-through conditions as an alternative to the semi-static design with fixed renewal periods of the medium (see paragraph 29). P. antipodarum survival over the 28 days exposure period and reproduction at the end of the test after 28 days are examined. Reproduction is evaluated by counting the number of embryo in the brood pouch (without distinction of developmental stages) at the end of 28 days exposure. The toxic effect of the test chemical on embryo numbers is expressed as ECX by fitting an appropriate regression model in order to estimate the concentration that would cause x % reduction in embryo numbers or alternatively as the No Observed Effect Concentration and Lowest Observed Effect Concentration (NOEC/LOEC) value (2).
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  • 22
    ISBN: 9789264264403
    Language: English
    Pages: Online-Ressource (19 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 422 ; Étude combinée de toxicité à doses répétées et de dépistage de la toxicité pour la reproduction et le développement
    Keywords: Environment
    Abstract: This screening Test Guideline describes the effects of a test chemical on male and female reproductive performance. It has been updated with endocrine disruptor endpoints, in particular measure of anogenital distance and male nipple retention in pups and thyroid examination. The test substance is administered in graduated doses to several groups of males and females. Males should be dosed for a minimum of four weeks. Females should be dosed throughout the study, so approximately 63 days. Matings "one male to one female" should normally be used in this study. This Test Guideline is designed for use with the rat. It is recommended that each group be started with at least 10 animals of each sex. Generally, at least three test groups and a control group should be used. Dose levels may be based on information from acute toxicity tests or on results from repeated dose studies. The test substance is administered orally and daily. The results of this study include clinical observations, body weight and food/water consumption, oestrous cycle monitoring, offspring parameters observation/measurement, thyroid hormone measurement, as well as gross necropsy and histopathology. The findings of this toxicity study should be evaluated in terms of the observed effects, necropsy and microscopic findings. Because of the short period of treatment of the male, the histopathology of the testis and epididymus should be considered along with the fertility data, when assessing male reproductive effects.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264342
    Language: French
    Pages: Online-Ressource (31 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 243; Lymnaea stagnalis Reproduction Test
    Keywords: Environment
    Abstract: La présente Ligne directrice a donc pour objet l’évaluation des effets d’une exposition prolongée aux produits chimiques sur la reproduction et la survie de l’escargot hermaphrodite d’eau douce Lymnaea stagnalis (grande limnée, ou limnée des étangs). Des adultes reproducteurs sont exposés à une gamme de concentrations du produit chimique testé et l’on observe leur survie et leur reproduction (nombre de grappes d'œufs) pendant 28 jours. Une donnée complémentaire, le nombre d’œufs par grappe, peut également être déterminée. L'accroissement de la longueur de la coquille des adultes peut être mesuré. L’effet toxique du produit chimique testé sur le nombre cumulé de grappes produites par individu-jour est exprimé sous la forme d’une CEx, que l’on établit en appliquant aux données un modèle de régression adapté afin d'estimer la concentration qui produirait une réduction de x % de l'efficacité de reproduction. Il est également possible d’exprimer l’effet toxique du produit chimique testé par la concentration sans effet observé et la concentration minimale avec effet observé (CSEO/CMEO). La CEx et la CSEO/CMEO peuvent être déterminées au cours de la même étude.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264254985
    Language: English
    Pages: Online-Ressource (42 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Policies for Sound and Effective Investment in China; (Chinese version)
    Keywords: Economics ; China, People’s Republic
    Abstract: Since the start of the economic reform process in the 70s China has been able to generate a large volume of investment, both from domestic and foreign sources. This high volume of investment was instrumental in sustaining strong economic growth and related improvements in living standards. However, this growth model is not longer sustainable. Returns on investment have fallen, excessive capacity is plaguing several sectors and the negative externalities have been very onerous, notably in terms of environmental degradation and rising income inequality. A key objective of the Chinese government is therefore to move the economy towards a more balanced, sustainable and inclusive growth path as envisaged by the 13th Five-Year Plan. In this adjustment process, the country is seeking new approaches for smarter, greener and more productive investment. This will require mutually reinforcing reforms to improve investment planning, rebalance the role of government and market forces, mainstream responsible business conduct and encourage greater private investment, especially in green infrastructure. China’s growing role as an outward investor may act as catalyser for the required reforms at home, as Chinese private and state-owned enterprises have to adopt internationally recognised practices and standards .
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  • 25
    ISBN: 9789264256682
    Language: French
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. The Mutual Review of Development Effectiveness in Africa 2012; Promise and Performance
    Keywords: Development
    Abstract: L’Examen mutuel de l’efficacité du développement est un exercice de reddition mutuelle de comptes qui est réalisé conjointement par la Commission économique des Nations Unies pour l’Afrique et l’OCDE, suite à une demande formulée en 2003 par les Chefs d’État et de gouvernement des pays du NEPAD. Cet examen a pour objet de dresser le bilan de ce qui a été fait par l’Afrique et par ses partenaires au développement pour honorer les engagements souscrits concernant le développement de la région, d’évaluer les résultats obtenus et de définir les principales priorités pour l’avenir. Il complète les auto-évaluations établies par chaque partie au partenariat, et s’inscrit dans le droit fil de l’évolution conceptuelle qui porte désormais l’attention sur l’efficacité du développement et non plus sur la seule efficacité de l’aide, et de l’accent placé à Busan sur la responsabilité mutuelle. Les réunions des Chefs d’État et de gouvernement des pays du NEPAD en janvier 2012 et des ministres des Finances de l’UA/CEA en mars 2012 ont confirmé l’intérêt de l’exercice. L’édition 2012 du rapport suit la même structure que le rapport intérimaire, et s’articule autour de quatre grandes thématiques : croissance économique durable, investissement dans l’humain, bonne gouvernance et financement du développement.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264257344
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als Policy guidance on resource efficiency
    Keywords: Ökoeffizienz ; Politikberatung ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; OECD ; Politikberatung ; Nachhaltigkeit ; Strategie
    Abstract: This report responds to the request by G7 Leaders at the Schloss Elmau Summit in June 2015, for the OECD to develop policy guidance on resource efficiency. Establishing a resource efficient economy is a major environmental, development and macroeconomic challenge today. Improving resource efficiency by putting in place policies that implement the principles of reduce, reuse, recycle (the 3Rs) is crucial to improving resource use, security and competitiveness while diminishing the associated environmental impacts.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243637
    Language: English
    Pages: Online-Ressource (162 p.)
    Series Statement: Energy Policies of IEA Countries
    Keywords: Energy ; Portugal
    Abstract: Despite the difficult economic climate, Portugal has continued to develop and reform its energy policies since the previous International Energy Agency (IEA) in-depth review in 2009. These changes have resulted in greater economic activity in the energy sector, increased renewable energy deployment, further market liberalisation and greater emphasis on energy efficiency in policy making. A new strategy emphasising renewable energy and energy efficiency has focused efforts on meeting national and European energy policy objectives, as Portugal seeks also to lower investment costs and greater national competitiveness. The new strategy includes proposals to reinforce interconnections with transnational European electricity and natural gas networks, and measures to promote economic and environmental sustainability. The strategy should accommodate regular independent reviews and monitoring tools to examine implementation of energy policy to ensure that it remains relevant and cost-effective. Following the economic crisis, Portugal was left with a substantial tariff deficit as retail electricity tariffs were set below costs, including subsidies to renewables. Portugal’s plan to address the tariff deficit was the outcome of a negotiation process with industry stakeholders. Eliminating the tariff debt by 2020 is a significant challenge. The government must ensure swift implementation of all reform proposals and continue its efforts to identify further potential cost-saving measures in the energy sector. This review analyses the energy policy challenges facing Portugal and provides recommendations for further policy improvements. It is intended to help guide the country towards a more secure and sustainable energy future.
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  • 28
    ISBN: 9789264259133 , 9789264258501 , 9789264294394
    Language: English
    Pages: 1 Online-Ressource (circa 140 Seiten) , Illustrationen
    Series Statement: OECD development pathways
    Angaben zur Quelle: volume 3
    Keywords: Development ; Cote d'Ivoire
    Abstract: The Multi-dimensional Review of Côte d'Ivoire aims to support the crafting of a development strategy for Côte d'Ivoire to reach emergence, the status of emergent economy, in 2020. The report recommends that Ivorian authorities focus on diversifying Côte d'Ivoire’s economy towards a more industrialised and modern structure, while supporting the economy’s competitiveness. To achieve this goal, Côte d'Ivoire needs to improve and develop its infrastructure network in the entire territory, encourage private sector investment in particular in SMEs, and improve education levels. A tax system that generates less distortion and more revenue to finance the growing needs of the country will also be required. This report details recommendations for each thematic area aimed at removing obstacles to emergence. The successful implementation of these reforms will require a more efficient public administration to promote the priority projects, stimulate more changes and ensure the operationalisation of actions. This report also provides a dashboard that tracks progress and provides the basis for the evaluation of changes leading to emergence in 2020.
    Note: Französische Ausgabe: Examen multidimensionnel de la Côte d'Ivoire ; Volume 3. De l'analyse à l'action
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264259386
    Language: French
    Pages: Online-Ressource (42 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Promoting Green and Inclusive Growth in Canada
    Keywords: Economics ; Canada
    Abstract: Le niveau de bien-être au Canada est élevé. Le Canada obtient des résultats supérieurs à la moyenne de l'Organisation pour les onze éléments entrant dans la construction de l’Indicateur du vivre mieux de l’OCDE. Cette performance tient pour une part au fait que l’économie et le marché du travail se sont mieux comportés que dans la quasi-totalité des pays de l’OCDE ayant subi le violent contrecoup de la crise financière mondiale. Le pays pourrait pourtant faire encore mieux dans certains domaines. Le Canada doit améliorer ses résultats en matière de productivité, en s’appuyant sur le récent rebond de la croissance de la productivité du travail pour se rapprocher des pays de l’OCDE les plus performants en termes de productivité. L’écart de productivité avec les États-Unis est particulièrement marqué pour les petites et moyennes entreprises. La croissance de la productivité pourrait en outre être plus inclusive. Les personnes issues de milieux socialement défavorisés ou de communautés autochtones, actuellement, ne participent pas autant qu’ils le pourraient et qu’ils le devraient à la forte performance économique du pays. Enfin, le Canada doit évoluer vers une croissance plus verte afin d’être en mesure de prendre sa juste part de l’action engagée à l’échelle mondiale pour lutter contre le changement climatique.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264397
    Language: French
    Pages: Online-Ressource (17 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 421; Reproduction/Developmental Toxicity Screening Test
    Keywords: Environment
    Abstract: La présente ligne directrice décrit les effets d'un produit chimique d’essai sur le fonctionnement de la reproduction chez le mâle et la femelle. Elle a été mise à jour par l'ajout de paramètres relatifs à la détection des perturbateurs endocriniens, en particulier la mesure de la distance ano-génitale et l’examen de la persistance du mamelon chez les petits, ainsi qu'un examen thyroïdien. La substance d’essai est administrée en doses graduées à plusieurs groupes de mâles et de femelles. Les mâles doivent être traités pendant un minimum de quatre semaines. Les femelles doivent être traitées tout au long de l’étude, soit approximativement 63 jours. Normalement des accouplements « un mâle pour une femelle » doivent être employés dans cette étude. Cette Ligne directrice utilise le rat. Il est recommandé que chaque groupe commence avec au moins dix animaux de chaque sexe. Généralement, au moins trois groupes d’essai et un groupe contrôle doivent être utilisés. Des niveaux de dose peuvent être basés sur l'information des essais de toxicité aiguë ou sur des résultats d’études à doses répétées. La substance d'essai est administrée oralement et quotidiennement. Les résultats de cette étude incluent des observations cliniques, la mesure du poids corporel et la consommation de nourriture/eau, la surveillance du cycle oestral, la mesure/observation des caractéristiques de la descendance, la mesure du taux sérique d'hormones thyroïdiennes, de même qu’une autopsie générale et l'histopathologie. Les résultats de cette étude de toxicité devraient être évalués en termes d'effets observés, autopsie et résultats microscopiques. En raison de la période courte du traitement du mâle, l'histopathologie du testicule et l'épididyme doivent être pris en compte avec les données de fertilité, lors de l’évaluation des effets reproducteurs mâles.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264261983
    Language: English
    Pages: Online-Ressource (113 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Nuclear sites around the world are being decommissioned and remedial actions are being undertaken to enable sites, or parts of sites, to be reused. Although such activities are relatively straightforward for most sites, experience has suggested that preventative action is needed to minimise the impact of remediation activities on the environment and the potential burden to future generations. Removing all contamination in order to make a site suitable for any use generates waste and has associated environmental, social and economic drawbacks and benefits. Site remediation should thus be sustainable and result in an overall net benefit. This report draws on recent experience of NEA member countries in nuclear site remediation during decommissioning in order to identify strategic considerations for the sustainable remediation of subsurface contamination – predominantly contaminated soil and groundwater – to describe good practice, and to make recommendations for further research and development. It provides insights for the decision makers, regulators, implementers and stakeholders involved in nuclear site decommissioning so as to ensure the sustainable remediation of nuclear sites, now and in the future.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264259225 , 9789264259218 , 9789264294431
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Saskatchewan and the Yukon, Canada
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Flandern ; Yukon Territory ; Saskatchewan ; Employment ; Urban, Rural and Regional Development ; Canada ; Bericht ; Arbeitsmarktpolitik ; Beschäftigung ; Yukon Territory ; Saskatchewan
    Abstract: This report looks at a range of local employment and economic development issues in Saskatchewan and the Yukon, Canada, with a focus on indigenous peoples. The report provides a comparative framework to understand the role of the local level in contributing to more and better quality jobs, and practical recommendations to help federal, provincial/territorial, and local policy makers in Canada build effective and sustainable partnerships that join-up efforts across employment, training, and economic development policies. Co-ordinated policies can help workers find suitable jobs, while also stimulating entrepreneurship and productivity, which increases the quality of life and prosperity within a community as well as throughout the country.
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  • 33
    ISBN: 9789264257702
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Tools
    Parallel Title: Parallele Sprachausgabe Stratégies collaboratives pour la création de valeur partagée au niveau du pays : Cadre pour les projets extractifs
    Keywords: Governance ; Development
    Abstract: The Framework is an operational tool offering guidance on actionable steps for harnessing non-renewable natural resources to build competitive, diversifi ed, and sustainable economies in a scalable manner. It presents a practical guide on how host governments, extractives industries and civil society can work together in a structured and systematic way to enable in-country shared value creation and advance the 2030 Agenda for Sustainable Development. The Framework transcends sectoral boundaries and focuses on strategies to foster coherence, sequencing, and effective co-ordination for integrated policymaking, and suggests monitoring and evaluation mechanisms to assess progress and impact over time. The actionable steps are addressed to governments, industry, and civil society clearly articulating their respective roles for improved collaboration, mutual respect and accountability.
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  • 34
    ISBN: 9789264258754
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Cameroun 2016 : Phase 2 : mise en œuvre pratique des normes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Cameroon 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kamerun ; Taxation ; Cameroon
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Cameroon. 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 130 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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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264265141
    Language: Spanish
    Pages: 1 Online-Ressource (152 p.) , 21 x 28cm.
    Series Statement: Estudios del Centro de Desarrollo
    Parallel Title: Parallele Sprachausgabe Start-up Latin America 2016: Building an Innovative Future
    Keywords: Development
    Abstract: Las startups están cobrando relevancia en América Latina. Startup América Latina 2016: Construyendo un futuro innovador presenta una revisión actualizada de la dinámica de las startups y el papel de las políticas públicas en apoyar su creación y expansión en la región. El reporte analiza de manera comparada las experiencias en cuatro países – Chile, Colombia, México y Perú –, describe el abanico de instrumentos de fomento y resalta avances y desafíos a futuro. El reporte identifica buenas prácticas en fomento a las startups y resalta las lecciones aprendidas en América Latina en diseño e implementación de políticas.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264266490
    Language: English
    Pages: 1 Online-Ressource (492 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Parallele Sprachausgabe PISA 2015 Ergebnisse (Band I): Exzellenz und Chancengerechtigkeit in der Bildung
    Parallel Title: Parallele Sprachausgabe Résultats du PISA 2015 (Volume I) : L'excellence et l'équité dans l'éducation
    Keywords: Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines not just what students know in science, reading and mathematics, but what they can do with what they know. Results from PISA show educators and policy makers the quality and equity of learning outcomes achieved elsewhere, and allow them to learn from the policies and practices applied in other countries. PISA 2015 Results (Volume I): Excellence and Equity in Education, is one of five volumes that present the results of the PISA 2015 survey, the sixth round of the triennial assessment. It summarises student performance in science, reading and mathematics, and defines and measures equity in education. It focuses on students’ attitudes towards learning science, including their expectations of working in science-related careers. The volume also discusses how performance and equity have evolved across PISA-participating countries and economies over recent years.
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  • 37
    ISBN: 9789264243972
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 16 x 23cm.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Improving corporate governance in Indonesia
    Keywords: Corporate Governance ; Regulierung ; Indonesien ; Finance and Investment ; Governance ; Indonesia
    Abstract: Costly and lengthy regulatory barriers, accompanied by sluggish markets, have long been reasons for companies and their shareholders to look for alternatives to Initial Public Offerings (IPOs). A popular alternative has often been to pursue backdoor listing – often accomplished through a reverse merger, exchange offer, or rights offer, for instance. Because backdoor listings are often not under the strict oversight of listing rules and regulations, it is argued that they are prone to fraud and abuse. This report provides four regulatory strategies for consideration by policy makers in Indonesia, in order to support their efforts to improve listing and corporate governance standards.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264266513
    Language: English
    Pages: 1 Online-Ressource (152 p.) , 16 x 23cm.
    Series Statement: Back to Work
    Parallel Title: Erscheint auch als Back to work
    Keywords: Kündigung ; Arbeitsmarktintegration ; USA ; Employment ; United States ; Arbeitsmarkt ; Wiedereinstellung
    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 and have fewer benefits than in their prior jobs. Helping them get back into good jobs quickly should be a key goal of labour market policy. This report is part of a series of nine reports looking at how this challenge is being tackled in a number of OECD countries. It shows that the United States has a relatively high rate of job displacement and that only one in two affected workers find a new job within one year. Older displaced workers and those with a low level of education fare worst. Contrary to most other OECD countries, displaced workers have long been a target group for policy intervention, and a number of system features, like rapid response services, are promising. But the success of US policies is limited because overall funding for the workforce development system is insufficient and because only trade-related job displacement comes with generous entitlement for training and better benefits.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264259362
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Dänemark ; Development ; Denmark ; Bericht ; Dänemark ; Wirtschaftshilfe ; Geschichte 2016
    Abstract: The OECD Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 40
    ISBN: 9789264252233
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: West African Studies
    Parallel Title: Parallele Sprachausgabe L'urbanisation des pays de l'Afrique de l'Ouest 1950–2010 : Africapolis I, mise à jour 2015
    Parallel Title: Erscheint auch als Moriconi-Ebrard, François Urbanisation dynamics in West Africa 1950-2010
    Keywords: Urbanisierung ; Westafrika ; Development ; Westafrika ; Verstädterung ; Geschichte 1950-2000
    Abstract: Since 1950, the number of urban agglomerations in West Africa increased from 152 to almost 2 000, and today towns and cities are home to 41% of the region’s total population. Cities and their inhabitants are increasingly shaping West Africa’s economic, political and social landscape. Yet there is little up-to-date data available for analysis and the formulation of development policy at the local, national and regional levels. Africapolis, a comprehensive and homogenous dataset on urbanisation, is a significant step towards closing this data gap. The 2015 update covers 17 West African countries spanning the period 1950 to 2010. Its original methodology combines demographic sources, satellite and aerial imagery to provide population estimates and geolocation at the level of individual agglomerations. The morphological approach adopted by Africapolis helps identify territorial transformation processes which are at the core of West Africa’s complex urbanisation dynamics and can be observed at several levels: metropolises, secondary cities, the merging of villages and the formation of conurbations. The identification of cities with fewer than 100 000 inhabitants is a major contribution of Africapolis – 90% of West Africa’s cities, or a combined population of 45 million people, fall into this category – a figure which underscores the important role of small cities within the urban system. This edition also includes new measurements of urbanisation in Nigeria, Africa’s most populous nation, constituting the most complete dataset on urbanisation dynamics in this country to date.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239487
    Language: English
    Pages: 1 Online-Ressource (296 p.) , 16 x 23cm.
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD reviews of health care quality: United Kingdom 2016
    Keywords: Gesundheitsversorgung ; Großbritannien ; Social Issues/Migration/Health ; United Kingdom ; Großbritannien ; Gesundheitswesen ; Medizinische Versorgung
    Abstract: Health systems in the United Kingdom have, for many years, made the quality of care a highly visible priority, internationally pioneering many tools and policies to assure and improve the quality of care. A key challenge, however, is to understand why, despite being a global leader in quality monitoring and improvement, the United Kingdom does not consistently demonstrate strong performance on international benchmarks of quality. This report reviews the quality of health care in the England, Scotland, Wales and Northern Ireland, seeking to highlight best practices, and provides a series of targeted assessments and recommendations for further quality gains in health care. To secure continued quality gains, the four health systems will need to balance top-down approaches to quality management and bottom-up approaches to quality improvement; publish more quality and outcomes data disaggregated by country; and, establish a forum where the key officials and clinical leaders from the four health systems responsible for quality of care can meet on a regular basis to learn from each other’s innovations.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264259119
    Language: English
    Pages: 1 Online-Ressource (300 p.) , 16 x 23cm.
    Series Statement: Reviews of National Policies for Education
    Parallel Title: Erscheint auch als Education in Thailand
    Keywords: Bildungspolitik ; Thailand ; Education ; Thailand ; Thailand ; Bildung ; Bildungspolitik
    Abstract: Thailand’s education system stands at a crossroads. Significant investment has widened access to education and the country performs relatively well in international assessments compared with its peers. But the benefits have not been universally distributed and Thailand has not received the return on its spending on education that it might have expected. This report encourages Thailand to focus on four priority areas to prepare students from all backgrounds for a fast-changing world. The first is to set clear, common standards for all students through a revised and improved curriculum. The second priority is to build capacity to reliably assess students across the full range of competencies needed for success in life and in learning. Third, Thailand needs to develop a holistic strategy to prepare teachers and school leaders to deliver education reform, including implementing the revised curriculum, and to tackle teaching shortages in the most deprived areas. The final challenge is to create a comprehensive information and communications technology strategy to equip all Thailand’s schools, teachers and students for the 21st century.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264248601
    Language: English
    Pages: 1 Online-Ressource (224 p.) , 16 x 23cm.
    Series Statement: TALIS
    Parallel Title: Erscheint auch als Supporting teacher professionalism
    Keywords: Lehrkräfte ; Qualifikation ; OECD-Staaten ; Welt ; Education ; Lehrerbildung ; Sekundarstufe 1
    Abstract: This report examines the nature and extent of support for teacher professionalism using the Teaching and Learning International Survey (TALIS) 2013, a survey of teachers and principals in 34 countries and economies around the world. Teacher professionalism is defined as the knowledge, skills, and practices that teachers must have in order to be effective educators. The report focuses on lower secondary teachers (ISCED 2) in different education systems and looks at cross-cultural differences in teacher professionalism. It explores how teacher professionalism is linked to policy-relevant teacher outcomes such as perceived status, satisfaction with profession and school environment or perceived self-efficacy. The publication also tackles equity concerns in teacher professionalism: it examines professionalism support gaps, which are defined as differences in support for teacher professionalism in schools with high levels of disadvantage as compared to those with low-levels of disadvantage. Last but not least, the report presents a number of policy-relevant recommendations to enhance teacher professionalism and equity in access to high-quality teaching in OECD member countries.
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  • 44
    ISBN: 9789264254459
    Language: French
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallele Sprachausgabe Mitigating Droughts and Floods in Agriculture: Policy Lessons and Approaches
    Keywords: Agriculture and Food ; Environment ; Urban, Rural and Regional Development
    Abstract: Le changement climatique devrait augmenter la probabilité et l’ampleur des risques climatiques extrêmes, notamment les sécheresses et les inondations, auxquels le secteur agricole est tout particulièrement exposé. Même si les gains de productivité dans l’agriculture et l’évolution des politiques ont permis d’améliorer la gestion de ces risques en réduisant leurs impacts sur le secteur et les marchés agricoles, il n’en reste pas moins des marges de manœuvre significatives pour améliorer et coordonner les politiques en matière d’allocation et de droits d’usage de l’eau, de systèmes d’informations météorologiques et hydrologiques, d’innovation et de formation, d’assurance et d’indemnisation. Les risques de sécheresses et d’inondations constitueront sans aucun doute un enjeu majeur de politique publique, dès lors que l’augmentation de la demande de produits agricoles (aliments, fibres et énergie), la compétition croissante pour l’usage de l’eau et l’urbanisation accentueront les besoins de prévention et d’atténuation des risques, soulevant la question de leurs répartitions sectorielle et géographique.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250642
    Language: Spanish
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallele Sprachausgabe Progress in Chile's Supreme Audit Institution: Reforms, Outreach and Impact
    Keywords: Governance ; Chile
    Abstract: La OCDE ha realizado un Informe de Seguimiento para medir el progreso en la implementación de las recomendaciones efectuadas en el Estudio de Gobernanza Pública de la Contraloría General de la República de Chile, que se llevó a cabo en el año 2014. Este Informe de Seguimiento analizó las últimas actividades ejecutadas por la CGR en áreas claves – tales como la vinculación con partes interesadas, el apoyo al control interno gubernamental y el reequilibrio/restructuracion de su cartera de auditoría – y evaluó su impacto, a través de un proceso de consulta con funcionarios de la CGR y partes interesadas de los Poderes Ejecutivo y Legislativo, así como de la sociedad civil.
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  • 46
    ISBN: 9789264251670 , 9789264085657
    Language: French
    Pages: 1 Online-Ressource (308 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Keywords: Development ; Cote d'Ivoire
    Abstract: Ce second volume de l’Examen multidimensionnel de la Côte d'Ivoire sert à accompagner le pays dans l'élaboration de sa stratégie de développement vers l’émergence. Il formule des recommandations dans les domaines clés à réformer pour parvenir à un développement durable et à une croissance équitable. L’économie devra être plus diversifiée, plus productive et plus créatrice d’emplois, grâce à une plus grande compétitivité, en tablant sur une concurrence dynamique, des normes et des standards de qualité ainsi que des échanges renforcés. La marche vers l’émergence devra être accompagnée d'investissements dans les infrastructures économiques qui soutiennent la croissance, la productivité et la réduction des inégalités. Le fonctionnement des systèmes financier et fiscal ivoiriens devra être revu pour répondre aux nouveaux besoins de financement générés par l’émergence. Enfin, le système de formation devra permettre de développer les compétences adaptées aux besoins du marché du travail et à la transformation structurelle de l’économie.
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  • 47
    ISBN: 9789264249202
    Language: French
    Pages: 1 Online-Ressource (208 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Gewährleistung der Übereinstimmung zwischen Verrechnungspreisergebnissen und Wertschöpfung: Aktionspunkte 8-10: Abschlussbericht 2015
    Parallel Title: Parallele Sprachausgabe Garantizar que los resultados de los precios de transferencia estén en línea con la creación de valor, Acciones 8 a 10 – Informes finales 2015
    Parallel Title: Parallele Sprachausgabe Aligning Transfer Pricing Outcomes with Value Creation, Actions 8-10 - 2015 Final Reports
    Keywords: Taxation ; Economics
    Abstract: Le rapport contient des révisions des Principes de l’OCDE applicables en matière de prix de transfert qui visent à ce que les prix de transfert calculés soient alignés sur la création de valeur. Les instructions révisées portent sur les principaux domaines suivants: les questions de prix de transfert dans le cas de transactions impliquant des actifs incorporels; les arrangements contractuels, y compris l’allocation contractuelle des risques et des bénéfices correspondants, qui ne correspond pas aux activités effectivement réalisées; le niveau de rendement octroyé aux financements apportés par une entité du groupe multinational fortement capitalisée, lorsque ces rendements ne correspondent pas au niveau d’activité de cette entité ; et d’autres transactions à haut risque. Le rapport présente également les activités de suivi qu’il faudra consacrer à la méthode transactionnelle du partage des bénéfices, ce qui conduira à rédiger des lignes directrices détaillées sur l’utilisation appropriée de cette méthode en vue de mieux aligner les prix de transfert calculés sur la création de valeur.
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  • 48
    ISBN: 9789264250734
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 16 x 23cm.
    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: Botswana 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Botswana. 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 130 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
    ISBN: 9789264250833
    Language: French
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritania 2016: Phase 2: Implementation of the Standard in Practice
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour la Mauritanie. 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 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.
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  • 50
    ISBN: 9789264258792
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Gabon 2016 : Phase 2 : mise en œuvre pratique des normes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Gabon 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Gabun ; Taxation ; Gabon
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Gabon. 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 130 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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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264257368 , 9789264294240 , 9789264259454
    Language: English
    Pages: 1 Online-Ressource (224 p.) , 16 x 23cm.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD investment policy reviews
    Keywords: Investitionspolitik ; Ukraine ; Finance and Investment ; Ukraine ; Ukraine ; Investitionspolitik
    Abstract: Ukraine’s post-Maidan authorities have embarked upon an ambitious reform programme to improve the country’s framework for investment and strengthen the country as an attractive investment destination. This review, which was prepared in close cooperation with the Ukrainian authorities in response to their 2011 request to adhere to the Declaration on International Investment and Multinational Enterprises (OECD Declaration), analyses the general investment framework as well as recent reform, and shows where further efforts are necessary. It assesses Ukraine’s ability to comply with the principles of openness, transparency and non-discrimination and its policy convergence with international investment standards such as the OECD Declaration. In light of the recently updated OECD Policy Framework for Investment, it also studies other areas such as investment promotion and facilitation, infrastructure development; financial sector development and responsible business conduct practices. In the scarcely two years since a new attempt at economic reforms was launched in earnest, Ukraine has made quite important progress in introducing a modern legal framework for investment. But additional efforts are required in some policy areas to reaffirm Ukraine’s attractiveness for investors.
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  • 52
    ISBN: 9789264250796
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    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: Kenya 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kenia ; Taxation ; Kenya
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Kenya. 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 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 53
    ISBN: 9789264250772
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    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: Georgia 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Georgia. 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 130 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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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264251052
    Language: English
    Pages: 1 Online-Ressource (1 Online-Ressource)
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als OECD OECD-FAO guidance for responsible agricultural supply chains
    Keywords: Agrarprodukt ; Lieferkette ; Nachhaltigkeit ; Corporate Social Responsibility ; Welt ; Agriculture and Food ; Governance
    Abstract: OECD and FAO have developed this Guidance to help enterprises observe standards of responsible business conduct and undertake due diligence along agricultural supply chains in order to ensure that their operations contribute to sustainable development. The Guidance comprises: • A model enterprise policy outlining the standards that enterprises should observe to build responsible agricultural supply chains; • A framework for risk-based due diligence describing the five steps that enterprises should follow to identify, assess, mitigate and account for how they address the adverse impacts of their activities; • A description of the major risks faced by enterprises and the measures to mitigate these risks; • Guidance for engaging with indigenous peoples.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264247826
    Language: English
    Pages: 1 Online-Ressource (1 Online-Ressource)
    Parallel Title: Available in another form
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264258136 , 9789264252516
    Language: French
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: The Netherlands 2015
    Keywords: Environment ; Netherlands
    Abstract: Ce rapport est le troisième examen environnemental des Pays-Bas. Il évalue les progrès accomplis par les Pays-Bas en termes de développement durable et de croissance verte, avec un accent particulier sur la mobilité durable et la gestion des déchets et des matières. Les examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l’apprentissage entre pairs, d’aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l’opinion publique et d’améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Au cours de chaque cycle d’examens environnementaux, l’OCDE passe en revue l’ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont la Pologne (2015), l’Espagne (2015) et le Brésil (2015).
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  • 57
    Language: English
    Pages: 1 Online-Ressource (circa 91 Seiten) , Illustrationen
    Series Statement: OECD regulatory policy working papers no. 2
    Series Statement: OECD regulatory policy working papers
    Keywords: regulatory policy ; mutual recognition ; trade agreements ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This study takes stock of the institutional setting, operational modalities, strengths and weaknesses of various forms of mutual recognition when used in different sector and country contexts. It aims to build a greater understanding of the benefits and pitfalls of one of the 11 mechanisms of international regulatory co-operation identified by the OECD Regulatory Policy Committee in OECD (2013), International Regulatory Co-operation: Addressing Global Challenges. The paper relies on an empirical stocktaking of mutual recognition agreements (MRAs) among selected OECD countries, the systematic review of mutual recognition clauses in trade agreements, case studies of the specific experience of the EU internal market, the Trans-Tasman arrangement, and the MRA between the US and the EU of 1998, and an extensive review of the literature.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 58
    Language: English
    Pages: 1 Online-Ressource (circa 55 Seiten) , Illustrationen
    Series Statement: OECD regulatory policy working papers no. 3
    Series Statement: OECD regulatory policy working papers
    Keywords: regulatory policy ; evaluation ; inclusive growth ; better regulation ; social welfare ; regulatory impact assessment ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Regulatory Impact Assessment (RIA) is a critical tool in the hands of governments to ensure that regulation achieves its objectives. Inclusive growth has become an important objective of the political agenda of OECD countries. This paper examines the potential contribution of RIA to better incorporating the inclusive growth perspective in regulatory decision-making. It does this by reviewing current RIA policies and guidance documents in a range of OECD countries, by reviewing the literature on the use of RIA to address social and environmental issues and by sampling a number of recent RIA from leading countries. Building on the available evidence, the paper proposes a number of principles and considerations for decision-makers to design appropriate systems and mechanisms for addressing inclusive growth in RIA.
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    URL: Volltext  (lizenzpflichtig)
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  • 59
    Language: English
    Pages: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Series Statement: OECD regulatory policy working papers no. 5
    Series Statement: OECD regulatory policy working papers
    Keywords: evidence-based decision making ; regulatory impact assessment ; ex post evaluation ; stakeholder engagement ; transparency ; open government ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper exploits the rich dataset collected in the context of the 2014 Regulatory Indicators Survey to analyse how countries put in place the building blocks of their regulatory policy systems. It complements the 2015 OECD Regulatory Policy Outlook by systematically examining country practices in the areas of regulatory impact assessment, stakeholder consultation and ex post evaluation of regulations. In particular, it seeks to inform discussions about the sequencing of measures in implementing policy in these three areas, through the adoption of legal requirements, the development of appropriate methodology, the establishment of transparency mechanisms and of oversight and quality control. In order to provide concrete illustration and lay the ground for practical reform advice, the paper identifies groupings of countries around the emphasis they put on each of these tools.
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    URL: Volltext  (lizenzpflichtig)
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  • 60
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD regulatory policy working papers no. 6
    Series Statement: OECD regulatory policy working papers
    Keywords: compliance ; enforcement ; citizen ; trust ; regulatory policy ; behavioural economics ; appeal process ; consultation ; inclusive ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: A great deal of research in psychology and policy studies has demonstrated that when citizens feel fairly treated in their encounters with government agencies, they are more likely to accept and comply with regulatory rules and decisions, to feel included in society and to trust their government. This paper explains how careful design of rocedures in the development and administration of laws and regulations and targeted training of officials can enhance perceived fairness and produce greater decision acceptance and compliance. It draws on a large number of empirical studies in different policy settings and countries to identify three key factors that drive perceived fairness: voice, respect and explanations. Successful programs to improve subjective justice must be built upon a foundation of objective justice: attempts to simulate fairness without actually providing objectively fair procedures tend to provoke very negative reactions when the true nature of the unfair process is discovered. Findings of this paper feed into OECD work on trust, open government and stakeholder engagement.
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    URL: Volltext  (lizenzpflichtig)
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264300293
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Peru ; Education ; Employment ; Peru ; Graue Literatur
    Abstract: Skills are central to Peru’s future prosperity and the well-being of its people. Peru's economic development to date has largely been driven by abundant natural resources and high commodity prices in the global market. The goal for the future is to ensure productive diversification, expand export capacity and take part in global value chains with more complex goods and services. Boosting the development, activation and use of skills will be key to achieving these ambitions. As demonstrated by the Survey of Adult Skills (PIAAC), which Peru is currently deploying, higher skills levels are not only associated with higher productivity and earnings, but also with other important outcomes, such as better health, higher levels of trust and greater propensity to contribute to society through volunteering. The OECD Skills Strategy Diagnostic Report: Peru sets out nine skills challenges for Peru. These challenges were identified through two interactive workshops with stakeholders as well as through analysis of the OECD and other data sources. The first six challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions that strengthen the overall skills system.
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    URL: Volltext  (lizenzpflichtig)
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264251199
    Language: Spanish
    Pages: Online-Ressource (52 p.)
    Parallel Title: Parallelausg. Chile; Policy Priorities for Stronger and More Equitable Growth
    Keywords: Economics ; Chile
    Abstract: Gracias a un sostenido crecimiento económico, Chile ha logrado avances significativos en la mejora de la calidad de vida de sus ciudadanos. No obstante, sigue habiendo grandes brechas de nivel de vida en comparación con otros países de la OCDE, junto con importantes diferencias de bienestar entre los distintos segmentos de población del país. El gobierno ha introducido medidas importantes para reforzar la redistribución y mejorar la igualdad de oportunidades, entre las que se incluyen ambiciosas reformas fiscales, laborales y educativas. Sin embargo, hay espacio para mejorar aún más el diseño de políticas que promuevan la inclusión. Asimismo, para sostener los avances conseguidos en materia de bienestar, Chile necesita un mayor crecimiento de la productividad, que ha estado estancada hasta hace poco. Para ello, es necesario adoptar políticas que favorezcan la competencia, mejoren la acumulación de capital humano e incrementen la diversificación de la economía, la cual sigue dependiendo en gran medida de la exportación de materias primas.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250505
    Language: English
    Pages: Online-Ressource (236 p.)
    Series Statement: OECD Reviews of Labour Market and Social Policies
    Parallel Title: Erscheint auch als OECD reviews of labour market and social policies
    Keywords: Arbeitsmarktpolitik ; Sozialpolitik ; Arbeitsmarkt ; Arbeitskräftepotenzial ; Soziale Lage ; Lettland ; Employment ; Social Issues/Migration/Health ; Latvia ; Lettland ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Beschäftigungspolitik ; Sozialpolitik
    Abstract: Latvia has undergone major economic and social change since the early 1990s. Despite an exceptionally deep recession following the global financial crisis, impressive economic growth over the past two decades has narrowed income and productivity gaps relative to comparator countries in the OECD. But Latvians report low degrees of life satisfaction, very large numbers of Latvians have left the country, and growth has not been inclusive. A volatile economy and very large income disparities create pressing needs for more effective social and labour-market policies. The government’s reform programme rightly acknowledges inequality as a key challenge. However, without sustained policy efforts and adequate resources, there is a risk that productivity and income growth could remain below potential and social cohesion could be further weakened by high or rising inequality.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238657
    Language: English
    Pages: Online-Ressource (141 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Farm management practices to foster green growth
    Keywords: Ökologischer Landbau ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology ; Industry and Services ; Biotechnologie ; Umweltverträglichkeit ; Biologischer Landbau ; Nachhaltigkeit
    Abstract: This report looks at farm management practices with green growth potential, from farmer-led innovations (such as those directly linked to soil and water, Integrated Pest Management, organic farming) to science-led technologies (such as biotechnology and precision agriculture). Global food demand can only be met in a sustainable way if new forms of agricultural production and innovative technologies can be unlocked to increase the productivity, stability, and resilience of production systems with goals beyond just raising yields, including saving water and energy, reducing risk, improving product quality, protecting the environment and climate change mitigation.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264793
    Language: French
    Pages: Online-Ressource (18 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 475; Mammalian Bone Marrow Chromosomal Aberration Test
    Keywords: Environment
    Abstract: L'essai d'aberration chromosomique in vivo sur mammifères est employé à l’identification des composés d'essai qui induisent des aberrations structurales dans des cellules de moelle osseuse d’animaux, généralement des rongeurs (rats, souris et hamsters chinois). Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. Des animaux sont exposés à la substance d'essai (liquide ou solide) par une voie d'exposition appropriée (habituellement par gavage via une sonde gastrique ou d’une canule de tubage appropriée, ou par injection intrapéritonéale) et sont sacrifiés après des délais appropriés de traitement. Avant le sacrifice, les animaux sont traités avec un inhibiteur de fuseau. Des préparations chromosomiques sont alors faites à partir des cellules de moelle et colorées, et des cellules de métaphase sont analysées pour mettre en évidence les aberrations chromosomiques. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. La dose de limite est 2000 de mg/kg pc/jour pour le traitement jusqu'à 14 jours, et de 1000 mg/kg pc/jour pour le traitement de plus de 14 jours.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264809
    Language: English
    Pages: Online-Ressource (18 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 476 ; Essais in vitro de mutation génique sur cellules de mammifères utilisant les gènes Hprt et xprt
    Keywords: Environment
    Abstract: The in vitro mammalian cell gene mutation test can be used to detect gene mutations induced by chemical substances. In this test, the used genetic endpoints measure mutation at hypoxanthine-guanine phosphoribosyl transferase (HPRT), and at a transgene of xanthineguanine phosphoribosyl transferase (XPRT). The HPRT and XPRT mutation tests detect different spectra of genetic events. Cells in suspension or monolayer culture are exposed to, at least four analysable concentrations of the test substance, both with and without metabolic activation, for a suitable period of time. They are subcultured to determine cytotoxicity and to allow phenotypic expression prior to mutant selection. Cytotoxicity is usually determined by measuring the relative cloning efficiency (survival) or relative total growth of the cultures after the treatment period. The treated cultures are maintained in growth medium for a sufficient period of time, characteristic of each selected locus and cell type, to allow near-optimal phenotypic expression of induced mutations. Mutant frequency is determined by seeding known numbers of cells in medium containing the selective agent to detect mutant cells, and in medium without selective agent to determine the cloning efficiency (viability). After a suitable incubation time, colonies are counted.
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  • 67
    ISBN: 9789264264564
    Language: French
    Pages: Online-Ressource (26 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 226; Predatory mite (Hypoaspis (Geolaelaps) aculeifer) reproduction test in soil
    Keywords: Environment
    Abstract: Cette Ligne directrice décrit une méthode pour évaluer les effets de substances chimiques dans le sol sur la reproduction de l’espèce d’acariens Hypoaspis (Geolaelaps) aculeifer Canestrini (Acari: Laelapidae). Elle s’applique à des substances solubles dans l’eau ou insolubles, mais pas à des substances volatiles. 28-35 jours après le début de la ponte des œufs, des femelles adultes d’âge similaire sont exposées à un ensemble de concentrations d’une substance d’essai mélangée à 20 g (poids sec) de sol artificiel. Selon la mesure finale (ECx, NOEC ou les deux), cinq à douze concentrations doivent être testées. Il est recommandé de préparer au moins deux à quatre réplicats pour chaque concentration d’essai et six à huit réplicats pour le témoin, chaque réplicat comportant 10 animaux. A 20°C, le test dure 14 jours après l’exposition des femelles, ce qui permet à la progéniture témoin d’atteindre l’étape de deutonymphe. Le nombre de femelles survivantes (pour un test valide, mortalité ≤ 20%) et le nombre de jeunes acariens par récipient (pour un test valide, au moins 50) sont déterminés. La fécondité des acariens exposés à la substance d’essai est comparée à celle des femelles témoins afin de déterminer la ECx (p.ex. EC10, EC50) ou la concentration pour laquelle aucun effet n’est observé (NOEC). Toutes autres différences observées dans le comportement et la morphologie par rapport aux acariens témoins doivent être reportées.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264263260
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Parallel Title: Erscheint auch als Making cities work for all
    Keywords: Stadtwachstum ; Soziale Integration ; OECD-Staaten ; Urban, Rural and Regional Development ; Stadt ; Wirtschaftswachstum ; Nachhaltigkeit
    Abstract: Cities are places where opportunities for prosperity coexist with stark inequalities between the richest and the poorest. Cities produce and attract highly educated workers and innovative employers. It is usually easier in cities than in other parts of the country for individuals to climb up the income, education or jobs ladder. But cities, especially the largest ones, also concentrate inequalities, both in income and in other well-being aspects, that remain remarkably high in many OECD economies. Access to opportunities seems stalled for many low-income urban residents, who often live in distressed neighbourhoods. This report provides ground-breaking, internationally comparable data on economic growth, inequalities and well-being at the city level in OECD countries. It provides empirical evidence on how cities are diverging from, or converging with, other parts of the country, and of the extent of inequality within cities. Finally, it proposes a framework for action, to help national and local governments reorient policies towards more inclusive growth in cities – a new approach to growth that ensures that no part of society is left behind.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264265325
    Language: English
    Pages: Online-Ressource (23 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Decommissioning of both commercial and R&D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. It is important to understand the costs of decommissioning projects in order to develop realistic cost estimates as early as possible based on preliminary decommissioning plans, but also to develop funding mechanisms to ensure that future decommissioning expenses can be adequately covered. Sound financial provisions need to be accumulated early on to reduce the potential risk for residual, unfunded liabilities and the burden on future generations, while ensuring environmental protection. Decommissioning planning can be subject to considerable uncertainties, particularly in relation to potential changes in financial markets, in energy policies or in the conditions and requirements for decommissioning individual nuclear installations, and such uncertainties need to be reflected in regularly updated cost estimates. This booklet offers a useful overview of the relevant aspects of financing the decommissioning of nuclear facilities. It provides information on cost estimation for decommissioning, as well as details about funding mechanisms and the management of funds based on current practice in NEA member countries.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264489
    Language: French
    Pages: Online-Ressource (25 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 220; Enchytraeid Reproduction Test
    Keywords: Environment
    Abstract: Cette Ligne directrice est conçue pour évaluer les effets des produits chimiques sur la reproduction d’un ver enchytrée, Enchytraeus albidus Henle 1873, dans le sol. Des enchytrées adultes sont exposés à une gamme de concentrations de la substance d'essai mélangée à un sol artificiel. Dix vers sont aléatoirement assignés à chaque récipient d'essai. Un essai de détermination de l’ordre de grandeur des concentrations devrait être utilisé, durant deux semaines, si des informations manquent. La durée de l'essai définitif est de six semaines. À la fin de l’essai le nombre total de vers juvéniles produits par animal parent et la survie des animaux parents sont évalués. L'essai limite correspond à un niveau de dose de 1000 mg/kg. Le rapport d'essai inclut les changements morphologiques des adultes, le nombre de descendants. Le taux de reproduction des animaux exposés à la substance d'essai est comparé à celui des témoins afin de déterminer la concentration sans effet observé (CSEO) et/ou la CEx, à l'aide d'un modèle de régression pour estimer la concentration qui entraînerait une réduction de x% du taux de reproduction. Les concentrations expérimentales doivent couvrir la CEx, de façon à ce que la CEx soit interpolée plutôt qu'extrapolée.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264892
    Language: French
    Pages: Online-Ressource (28 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 489; In Vivo Mammalian Alkaline Comet Assay
    Keywords: Environment
    Abstract: L’essai in vivo d’électrophorèse sur gel en conditions alcalines de cellules isolées, aussi appelé test des comètes est une méthode mesurant les cassures de brins d’ADN dans les cellules eucaryotes. Chaque groupe traité est composé au minimum de 5 animaux d’un même sexe (ou de chaque sexe si besoin est). On utilise également un groupe témoin positif et un groupe témoin négatif. Les animaux reçoivent un traitement quotidien sur une durée de 2 jours ou plus, permettant au produit chimique d’essai d’atteindre le tissu cible, celui-ci peut être le foie, le rein, ou tous autres tissus si cela est justifié. Les tissus à étudier sont disséqués et des suspensions de cellules/noyaux isolés sont préparées, puis incluses dans un gel d’Agarose pour être fixé sur des lames. Les cellules/noyaux sont traitées avec un tampon de lyse pour éliminer la membrane cellulaire et/ou nucléaire. L’ADN nucléaire dans l’agar est ensuite soumis à une électrophorèse à pH élevé produisant des structures ressemblant à des comètes qui, si l’on utilise les colorants fluorescents appropriés, peuvent être observées par microscopie à fluorescence. En fonction de leur taille les fragments d’ADN migrent de la tête vers la queue de la comète, et l’intensité de la queue de la comète relative à l’intensité totale (tête plus queue) reflète l’ampleur des cassures de l’ADN.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264264502
    Language: French
    Pages: Online-Ressource (21 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 222; Earthworm Reproduction Test (Eisenia fetida/Eisenia andrei)
    Keywords: Environment
    Abstract: Cette méthode d’essai est conçue pour évaluer les effets des produits chimiques dans le sol sur le taux de reproduction (et d'autres critères sub-létaux) de deux espèces de lombric : Eisenia fetida ou Eisenia andrei. Des vers adultes sont exposés à une gamme des concentrations de la substance d'essai, mélangée dans le sol ou appliquée sur la surface du sol. La gamme des concentrations d'essai est choisie pour couvrir les concentrations susceptibles de provoquer des effets à la fois sub-létaux et létaux, sur une période de huit semaines. L'essai limite correspond à un niveau de dose de 1000 mg/kg. Cette étude inclut l'observation de comportements inhabituels et de la morphologie, le comptage et le pesage des vers adultes après les quatre premières semaines et le nombre de juvéniles éclos à la fin de la deuxième période de quatre semaines. Le taux de reproduction des vers exposés à la substance d'essai est comparé à celui des témoins afin de déterminer la concentration sans effet observé (CSEO) et/ou la CEx, en utilisant un modèle de régression pour estimer la concentration qui entraînerait une réduction de x% du taux de reproduction. Les concentrations expérimentales doivent couvrir la CEx de façon à ce que la CEx soit interpolée plutôt qu’extrapolée.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264263116
    Language: English
    Pages: Online-Ressource (693 p.)
    Series Statement: World Energy Balances
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264265905
    Language: English
    Pages: Online-Ressource (292 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Open government in Indonesia
    Keywords: E-Government ; Indonesien ; Governance ; Indonesia ; Indonesien ; Verwaltung ; Vernetzung ; E-Government
    Abstract: This review analyses open government principles and practices in Indonesia, highlighting opportunities for - as well as barriers to - achieving the country’s public governance reforms. It covers a wide range of topics, including the co-ordination of open government reforms by the centre of government, citizen engagement mechanisms, anti-corruption and integrity, digital government and open government data, budget transparency, public sector innovation, and the link between open government reforms and the UN Sustainable Development Goals. It provides concrete recommendations on how to further strengthen and embed openness in policy making at all levels of government, drawing on the best experiences of OECD countries.
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  • 75
    ISBN: 9789264265677
    Language: English
    Pages: Online-Ressource (47 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Des politiques meilleures au service de la croissance inclusive et de l'intégration économique dans la région MENA ; Politiques meilleures
    Parallel Title: Parallelausg. Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth; (Arabic version)
    Keywords: Economics
    Abstract: The MENA region registered relatively dynamic economic growth and investment rates during the first decade of the century, even during the global economic and financial crisis. This was helped by important reforms by many governments to increase economic openness, diversification, private sector development and institutional reform. The participation of Tunisia and Jordan in the Open Government Partnership, the massive investment in infrastructure by Morocco and Egypt to increase connectivity and improve participation in global trade, and the efforts of the United Arab Emirates to diversify its economy demonstrate the great potential of the region to achieve progress. However, recent political instability and security threats have considerably slowed economic prospects. Reforms have not succeeded in tackling deeper structural challenges, such as corruption, unemployment, uneven development and unequal opportunities, especially for disadvantaged regions, women and youth. Appropriate policy responses are needed to regain stability and lay the foundations for a more open economy and a more inclusive development model. While the MENA region is profoundly heterogeneous, there are significant common economic and institutional trends that support the need for more concerted action to exploit the immense potential of the region and ensure its fruitful integration into the global economy.
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  • 76
    ISBN: 9789264266209
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Uganda 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uganda ; Taxation ; Uganda ; Uganda ; Steuer
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uganda. 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 130 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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  • 77
    ISBN: 9789264265790
    Language: English
    Pages: Online-Ressource (132 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: Bulgaria 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bulgarien ; Taxation ; Bulgaria
    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 130 jurisdictions which participate in the work of the Global Forum on an equal footing. This report contains the revised Phase 1 + Phase 2 reviews for Bulgaria, now including ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264266858
    Language: Chinese
    Pages: Online-Ressource (20 p.)
    Parallel Title: Parallelausg. Enabling China's Transition towards a Knowledge-based Economy
    Keywords: Economics ; Industry and Services ; China, People’s Republic
    Abstract: Since the beginning of China’s economic transformation in the early 1970s, investment has been a key driver of China’s growth and has contributed to substantial improvements in living standards. Over three decades of average annual GDP growth of 10%, disposable incomes have soared, lifting hundreds of millions of people out of extreme poverty. The share of the population living in extreme poverty has declined from above 90% in the early 1980s to less than 10% today. However, this growth model is no longer sustainable. Returns on investment have declined, although they are still higher than those of the Asian Tigers. Excess capacity is plaguing several sectors, and negative externalities have been onerous, notably in terms of environmental degradation and income inequality. A key objective of the 13th Five-Year Plan (2016-2020) is therefore to move the economy towards a path of more balanced, sustainable and inclusive growth.
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  • 79
    ISBN: 9789264266124
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Dominica 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominica ; Taxation ; Dominica
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominica. 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 130 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: 9789264266919
    Language: English
    Pages: Online-Ressource (70 p.)
    Keywords: Development
    Abstract: Storms, hurricanes, and cyclones have been a feature of life on Small Island Developing States (SIDS) for centuries. But climate change is now increasing the intensity of these disasters, as well as creating new developmental challenges - like rising sea levels and increasing ocean acidity - which not only challenge the development models of these countries. They challenge and threaten their own existence. This report examines the nature, scope and volume of concessional finance directed to SIDS to build resilience to climate change and natural disasters. It identifies challenges in the provision and use of financing for resilience. Yet, it is not just about challenges. It also illustrates the positive steps that SIDS are taking – and in many cases leading – to ensure that climate and disaster resilience is addressed as an integral part of their development. The report offers targeted recommendations to enhance the scope and quality of resilience financing, calling for the international community to consider financing for climate and disaster resilience that is appropriate for the challenges that SIDS face. The report is a jointly funded initiative of the OECD and the Global Facility for Disaster Reduction and Recovery (GFDRR) at the World Bank.
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  • 81
    ISBN: 9789264266162
    Language: English
    Pages: Online-Ressource (152 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: Panama 2016
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Panama. 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 130 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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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264267916
    Language: Chinese
    Pages: Online-Ressource (176 p.)
    Keywords: Agriculture and Food ; Industry and Services
    Abstract: The OECD-FAO Agricultural Outlook 2016-2025 provides an assessment of prospects for the coming decade of the national, regional and global agricultural commodity markets across 41 countries and 12 regions, including OECD countries (European Union as a region) and other key agricultural producers, such as India, China, Brazil, the Russian Federation and Argentina among others. This year's special feature focuses on the prospects and challenges of the agricultural sector in Sub-Saharan Africa. This edition marks the twelfth year of partnership between the two organisations.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing | Munich : German Youth Institute
    ISBN: 9789264268289
    Language: German
    Pages: Online-Ressource (350 p.) , ill.
    Keywords: Education
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  • 84
    ISBN: 9789264253001
    Language: English
    Pages: Online-Ressource (47 p.)
    Series Statement: Nuclear Regulation
    Keywords: Nuclear Energy
    Abstract: Defence in depth (DiD) is a concept that has been used for many years alongside tools to optimise nuclear safety in reactor design, assessment and regulation. The 2011 Fukushima Daiichi nuclear power plant accident provided unique insight into nuclear safety issues and raised questions about the tools used at nuclear power plants, including the effectiveness of the DiD concept, and whether DiD can be enhanced and its implementation improved. This report is intended primarily for nuclear regulatory bodies, although information included herein is expected to be of interest to licensees, nuclear industry organisations and the general public.
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  • 85
    ISBN: 9789264252875
    Language: French
    Pages: Online-Ressource (6 p.)
    Parallel Title: Parallelausg. 2015 OECD Recommendation of the Council on Gender Equality in Public Life
    Keywords: Governance ; Social Issues/Migration/Health
    Abstract: La Recommandation de 2015 du Conseil de l'OCDE sur l'égalité hommes-femmes dans la vie publique plaide en faveur d’une stratégie interministérielle de réforme en faveur de l’égalité hommes-femmes, des mécanismes solides de responsabilisation et de pérennisation des initiatives dans ce domaine, ainsi que des outils et des indicateurs appuyant des décisions politiques inclusives. Elle encourage dans le même temps une approche prenant en compte l’ensemble de la société afin de contribuer à la réduction des stéréotypes, d’inciter les femmes à participer à la vie politique et de supprimer les dispositions qui, explicitement ou implicitement, contrarient l’égalité entre hommes et femmes. Cette Recommandation est sans équivalent. Elle fournit en effet aux gouvernements, mais aussi aux parlements et aux systèmes judiciaires, des orientations claires, opportunes et faciles à mettre en application, en vue d’une réelle égalité entre hommes et femmes, de la prise en compte des initiatives en faveur des femmes, et d’un accès plus égal aux fonctions publiques d’hommes et de femmes de conditions diverses.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264256507
    Language: English
    Pages: Online-Ressource
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Japan; Boosting Growth and Well-being in an Ageing Society; (Japanese version)
    Keywords: Economics ; Japan
    Abstract: With 25 years of sluggish economic growth, Japan’s per capita income has fallen from a level matching the average of the top half of OECD countries in the early 1990s to 14% below that today. Weak growth, together with rapid population ageing, has driven public debt into uncharted territory. Revitalising growth is thus the top priority for the Japanese government. With the labour force shrinking more rapidly than the population, per capita output can only grow through improvements in labour productivity and labour force participation. Japan’s highly-skilled labour force and its technological leadership can help close the gap with leading OECD countries in per capita income. But broad-based structural reforms, as envisaged in the third arrow of Abenomics, are needed to allow these strengths to fully achieve their potential. The initial impact of Abenomics in 2013 was impressive, and the reform process needs to continue.
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  • 87
    ISBN: 9789264256934
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als The implementation of the Palestinian Code of Conduct
    Keywords: Öffentlicher Dienst ; Ethik ; Palästina ; Governance ; Palestinian Authority
    Abstract: A set of clear standards of conduct for public officials can provide a critical tool for governments to promote openness, transparency and accountability in the public sector and eventually restore citizens’ trust in government. With a view to strengthening the ethics framework, the Palestinian Authority has undertaken significant progress to implement a Code of Conduct and Ethics for its civil service. This report analyses the underlining factors of an effective Code of Conduct in the overall framework of public governance reform to build open and transparent institutions. The report traces the evolution of the code from the first draft to the adopted document and discusses the final version against OECD recommendations and international good practices. The report provides actionable policy recommendations to operationalise the code towards a stronger governance framework for public sector integrity in the Palestinian Authority. The report points to the code’s strategic role alongside other measures to upgrade the ethics framework and sets an agenda to drive effective implementation in line with international principles of ethics and open government in the Palestinian Authority.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264256767
    Language: Russian
    Pages: Online-Ressource (152 p.) , ill.
    Parallel Title: Parallelausg. Green Growth Indicators 2014
    Keywords: Environment
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264255388
    Language: English
    Pages: Online-Ressource (144 p.)
    Series Statement: The Governance of Regulators
    Parallel Title: Erscheint auch als Governance of regulators' practices
    Keywords: Regulierung ; Governance-Ansatz ; Versorgungswirtschaft ; Infrastrukturpolitik ; Wasserpolitik ; OECD-Staaten ; Governance
    Abstract: Regulators operate in a complex, high-risk environment at the interface between the public and the private sectors. They often share some responsibilities for the sectors and industries they regulate with other public institutions. And yet, if the lights go out, tap water stop running, trains break down or phones stop working, they are often held to account. In this challenging environment, the governance of regulators is critical. The role of the regulator and how it co-ordinates with other public institutions, the powers it is given and how it is held accountable for exercising these powers are key elements of a governance architecture that needs to be carefully crafted and appropriately implemented if the regulator is to succeed in combining effective regulation with a high level of trust. This report looks at the way in which four regulators – the Australian Competition and Consumer Commission (ACCC), the Australian Energy Regulator (AER), Portugal’s Water and Waste Services Regulation Authority (ERSAR) and the UK Office of Rail and Road (ORR) – have addressed these governance challenges. The report identifies approaches to implement accountability, transparency and co-ordination and helps identify some lessons that can help guide how these principles can be translated into practice.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209053
    Language: German
    Pages: Online-Ressource (38 p.)
    Parallel Title: Parallelausg. Recommendation of the Council on Regulatory Policy and Governance
    Parallel Title: Parallelausg. Recommandation du Conseil concernant la politique et la gouvernance réglementaires
    Parallel Title: Parallelausg. Recommendation of the Council on Regulatory Policy and Governance; (Arabic version)
    Parallel Title: Parallelausg. Recomendación del Consejo sobre Política y Gobernanza Regulatoria
    Parallel Title: Parallelausg. Recommendation of the Council on Regulatory Policy and Governance; (Korean version)
    Parallel Title: Parallelausg. Recomendação do Conselho sobre política regulatória e governança
    Parallel Title: Parallelausg. Recommendation of the Council on Regulatory Policy and Governance; (Slovak version)
    Keywords: Governance
    Abstract: Diese Empfehlung ist das erste internationale Instrument, das Regulierungspolitik, Verwaltung und Governance als Gesamtregierungstätigkeit behandelt. Sie legt die Maßnahmen dar, mit denen Regierungen Regulierungsreformen umsetzen bzw. beschleunigen können.
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  • 91
    ISBN: 9789264257757
    Language: Spanish
    Pages: Online-Ressource (48 p.)
    Series Statement: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Parallel Title: Parallelausg. Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
    Parallel Title: Parallelausg. Empêcher les mesures visant à éviter artificiellement le statut d'établissement stable, Action 7 - Rapport final 2015
    Keywords: Taxation
    Abstract: El trabajo incardinado en esta acción acomete cambios en la definición del concepto de «establecimiento permanente» recogida en el Modelo de Convenio OCDE de cara a evitar la articulación de ciertas estrategias con fines elusivos y, más concretamente, para evitar tener una presencia fiscalmente imponible en un determinado país en virtud de las disposiciones de los convenios fiscales. Estos cambios servirán para garantizar que, cuando las actividades que realiza un intermediario en un país tengan como finalidad la celebración habitual de contratos que generan obligaciones que ha de cumplir una empresa extranjera, habrá que considerar que esta empresa tiene una presencia fiscalmente imponible en ese país, a menos que el intermediario realice esas actividades en el marco de una actividad independiente. Asimismo, dichos cambios limitarán, por un lado, la aplicación de determinadas excepciones a la definición de EP a las actividades que tengan un carácter preparatorio o auxiliar e impedirán poder acogerse a las excepciones al estatus de EP fragmentando un negocio en funcionamiento y cohesionado en varias operaciones pequeñas y, por otro lado, abordarán todas aquellas situaciones en las que se elude la excepción aplicable a obras o proyectos de construcción o instalación mediante el fraccionamiento de contratos entre empresas estrechamente vinculadas.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264258389
    Language: English
    Pages: Online-Ressource (32 p.)
    Series Statement: Better Policies
    Parallel Title: Parallelausg. Fomentando un Crecimiento Inclusivo de la Productividad en América Latina
    Parallel Title: Parallelausg. Fomentando o Crescimento Inclusivo da Productividade na América Latina
    Keywords: Economics
    Abstract: After a period of relatively robust growth that has allowed tens of millions of poorer households to join the global middle class, growth in Latin America has slowed recently, partly as a result of external factors. To close the still large gaps in living standards in relation to advanced economies, the region needs to significantly raise productivity growth while making sure that everybody has the opportunity to benefit from it. This will require comprehensive structural reforms, supported by a pro-productivity policy framework that incorporates social inclusion considerations from the outset.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264258426
    Language: Portuguese
    Pages: Online-Ressource
    Parallel Title: Parallelausg. Promoting Productivity for Inclusive Growth in Latin America
    Parallel Title: Parallelausg. Fomentando un Crecimiento Inclusivo de la Productividad en América Latina
    Keywords: Economics
    Abstract: Após um período de crescimento relativamente robusto, que permitiu que dezenas de milhões de famílias mais pobres se juntassem à classe média global, o crescimento da América Latina diminuiu recentemente, em parte como resultado de fatores externos. Para diminuir as grandes lacunas de padrões de vida em relação às economias avançadas, a região precisa aumentar significativamente o crescimento da produtividade, garantindo que os benefícios advindos alcancem a todos. Isso exigirá reformas estruturais abrangentes, apoiadas por um arcabouço de políticas públicas voltado à produtividade, que incorpore, desde o início, considerações sobre a inclusão social.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264257689
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Financial management of flood risk
    Keywords: Überschwemmung ; Elementarschadenversicherung ; Soziale Kosten ; Welt ; Finance and Investment ; Finanzmanagement ; Hochwasserschutz
    Abstract: Disasters present a broad range of human, social, financial, economic and environmental impacts, with potentially long-lasting, multi-generational effects. The financial management of these impacts is a key challenge for individuals and governments in developed and developing countries. G20 Finance Ministers and Central Bank Governors and APEC Finance Ministers have recognised the importance and priority of disaster risk management strategies and, in particular, disaster risk assessment and risk financing. The OECD has supported the development of strategies for the financial management of natural and man-made disaster risks, under the guidance of the OECD High-Level Advisory Board on Financial Management of Large-scale Catastrophes and the OECD Insurance and Private Pensions Committee. This work has included the elaboration of an OECD Recommendation on Good Practices for Mitigating and Financing Catastrophic Risks and a draft Recommendation on Disaster Risk Financing Strategies The Financial Management of Flood Risk extends this work by applying the lessons from the OECD’s analysis of disaster risk financing practices and the development of its guidance to the specific case of floods.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264263772
    Language: French
    Pages: Online-Ressource (24 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. BEPS Project Explanatory Statement; 2015 Final Reports
    Parallel Title: Parallelausg. BEPS-Projekt Erläuterung; Abschlussberichte 2015
    Parallel Title: Parallelausg. Proyecto BEPS - Nota explicativa ; Informes Finales 2015
    Keywords: Taxation
    Abstract: Endiguer l’érosion de la base d’imposition et le transfert de bénéfices (BEPS) est une priorité absolue pour les pouvoirs publics des pays du monde entier. En 2013, les pays de l’OCDE et du G20 ont adopté un Plan d’action en 15 points, à l’élaboration duquel ils ont œuvré de concert et sur un pied d’égalité, pour lutter contre l’érosion de la base d’imposition et le transfert de bénéfices. Le Projet BEPS réalisé sous l’égide de l’OCDE et du G20, vise à assurer aux États des recettes budgétaires grâce à une fiscalité en phase avec l’évolution des activités économiques et la création de valeur, mais aussi à créer, dans le domaine de la fiscalité internationale, un ensemble unique de règles faisant l’objet d’un consensus pour combattre l’érosion de la base d’imposition et le transfert de bénéfices, et partant, à protéger l’assiette imposable tout en offrant aux contribuables une prévisibilité et une certitude accrues. L’un des axes majeurs de l’effort engagé est l’élimination de la double non-imposition. Les nouvelles règles qui doivent être adoptées à cet effet ne doivent toutefois pas entraîner l’application d’une double imposition, soumettre les contribuables à des obligations trop contraignantes ou instituer des restrictions faisant obstacle à des activités transnationales par ailleurs légitimes. Cet Exposé des actions offre un aperçu du projet BEPS et de ses résultats.
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  • 96
    ISBN: 9789264264373
    Language: French
    Pages: Online-Ressource (34 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 458; Stably Transfected Human Androgen Receptor Transcriptional Activation Assay for Detection of Androgenic Agonist and Antagonist Activity of Chemicals
    Keywords: Environment
    Abstract: Cette Ligne directrice décrit un essai in vitro d’activation transcriptionnelle (TA) faisant intervenir le récepteur des androgènes (AR) humain transfecté de façon stable (ST) pour la détection de l’activité androgénique agoniste et antagoniste des produits chimiques (AR STTA). Cet essai d’activation transcriptionnelle, fondé sur une technique utilisant un gène rapporteur, est un outil in vitro qui fournit des données mécanistiques. Il est utilisé pour déterminer l’activation de signaux ou le blocage du récepteur des androgènes causé par un ligand. Il se peut que certains produits chimiques, selon le type cellulaire, affichent à la fois une activité agoniste et une activité antagoniste et soient connus pour être des modulateurs sélectifs du récepteur des androgènes. Une fois cette liaison établie, le complexe récepteur-ligand subit une translocation vers le noyau où il se fixe à certains éléments de réponse de l’ADN et transactive le gène rapporteur luciférase de luciole, induisant une augmentation de l’expression cellulaire de l’enzyme luciférase. La luciférine est un substrat transformé par l’enzyme luciférase en produit bioluminescent mesurable quantitativement par un luminomètre. Ainsi, l’activité de la luciférase peut être évaluée rapidement et à faible coût à l’aide des nombreux kits d’essai disponibles dans le commerce. Le système d’essai proposé dans cette Ligne directrice utilise la lignée cellulaire AR-EcoScreenTM.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264260597
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Erscheint auch als Governance of land use in Poland
    Keywords: Städtische Flächennutzung ; Ballungsraum ; Lodz ; Polen ; Urban, Rural and Regional Development ; Poland
    Abstract: Lodz – the third largest city in Poland – is undertaking several major projects that have the potential to significantly reinvigorate the economy. Following the collapse of its traditional manufacturing industries in the late 1990s, Lodz went through a period of economic decline. A series of infrastructure investments and new developments are presently transforming its city centre and increasing its transportation connectivity. Coherent land-use practices across the areas where people live and work will be critical for the city and its surrounding communities to develop in a socially, environmentally, and fiscally sustainable way. This case study of the governance of land use in Lodz illustrates many promising practices and offers guidance on how to make the governance structure and planning system more coherent and robust both in Lodz, and in Poland more generally. This is the first in a series of five case studies on the governance of land use, which will culminate in a synthesis report to be published in 2017.
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  • 98
    ISBN: 9789264264366
    Language: English
    Pages: Online-Ressource (26 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 458; Essai d'activation transcriptionnelle faisant intervenir le récepteur des androgènes humain transfecté de façon stable pour la détection de l'activité androgénique agoniste et antagoniste des produits chimiques
    Keywords: Environment
    Abstract: This Test Guideline describes an in vitro assay providing the methodology of Stably Transfected Transactivation to detect Androgen Receptor Agonists and Antagonists (AR STTA assays). The TA assay using a reporter gene technique is an in vitro tool that provides mechanistic data. The assay is used to establish signal activation or blocking of the androgen receptor caused by a ligand. Some chemicals may, in a cell type-dependent manner, display both agonist and antagonist activity and are known as selective androgen receptor modulators. Following the ligand binding, the receptor-ligand complex translocates to the nucleus where it binds specific DNA response elements and transactivates a firefly luciferase reporter gene, resulting in an increased cellular expression of the luciferase enzyme. Luciferin is a substrate that is transformed by the luciferase enzyme to a bioluminescence product that can be quantitatively measured with a luminometer. Luciferase activity can be evaluated quickly and inexpensively with a number of commercially available test kits. The test system provided in this Test Guideline utilises the AR-EcoScreenTM cell line.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264253384
    Language: English
    Pages: 1 Online-Ressource (circa 38 Seiten) , Illustrationen
    Keywords: Taxation
    Abstract: This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of control, such as the external audit of a multinational enterprise’s accounts, and what is material in terms of the tax liabilities arising from that enterprise’s activities in a particular country. It also discusses how revenue bodies could approach the task of testing the soundness of a TCF in any particular case and finally, sets out conclusions, recommendations and next steps.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264251632
    Language: German
    Pages: 1 Online-Ressource (76 Seiten) , 16 x 23cm
    DDC: 330
    RVK:
    RVK:
    Keywords: Social Issues/Migration/Health ; Soziale Integration ; Flüchtling ; Flüchtling ; Soziale Integration
    Abstract: Die OECD-Publikationsreihe "Erfolgreiche Integration" beruht auf zentralen Erkenntnissen aus den Arbeiten der OECD zur Integrationspolitik, insbesondere den Länderstudien der Reihe Jobs for Immigrants. Ziel ist es, in leicht verständlicher, überblicksartiger Form die wichtigsten Herausforderungen und empfehlenswerten politischen Praktiken bei der Förderung der dauerhaften Integration von Zuwanderern und ihren Kindern für ausgewählte wesentliche Zielgruppen und Integrationsbereiche darzustellen. Jeder Band enthält zehn Empfehlungen sowie Beispiele für empfehlenswerte Praktiken, die durch synthetische Vergleiche des integrationspolitischen Rahmens in den einzelnen OECD-Ländern ergänzt werden, die sich auf bisherige Erfahrungen stützen. Der erste Band befasst sich mit Flüchtlingen und sonstigen schutzbedürftigen Personen, die als humanitäre Zuwanderer bezeichnet werden
    URL: Volltext  (URL des Erstveröffentlichers)
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