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  • 2015-2019  (1,191)
  • 2015  (1,191)
  • Paris : OECD Publishing  (648)
  • Cham : Springer International Publishing AG  (543)
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Years
Year
  • 1
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 2
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 3
    Online Resource
    Online Resource
    Cham : Springer International Publishing | Cham : Springer International Publishing AG
    ISBN: 9783319245775 , 3319245775
    Language: English
    Pages: 1 Online-Ressource (XI, 379 Seiten) , 130 illus. in color.
    Edition: 1st ed. 2015
    Series Statement: Communications in Computer and Information Science 531
    Parallel Title: Erscheint auch als Tools of Transport Telematics
    DDC: 303.4834
    Keywords: Computers and civilization ; Computer simulation ; Application software ; Computer networks  ; Computers and Society ; Computer Modelling ; Computer and Information Systems Applications ; Computer Communication Networks
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  • 4
    Online Resource
    Online Resource
    Wiesbaden : Springer Fachmedien Wiesbaden | Cham : Springer International Publishing AG
    ISBN: 9783658001100 , 3658001100
    Language: German
    Pages: 1 Online-Ressource (IX, 323 Seiten)
    Edition: 1st ed. 2015
    Series Statement: Studien zu einer Gesellschaft der Gegenwarten
    Parallel Title: Erscheint auch als Ethik – Normen – Werte
    DDC: 301.01
    RVK:
    RVK:
    Keywords: Ethik ; Soziale Norm ; Wert ; Systemtheorie ; Soziologie ; Sociology ; Ethics ; Economic sociology ; Political science ; Sociological Theory ; Moral Philosophy and Applied Ethics ; Economic Sociology ; Political Science ; Aufsatzsammlung ; Aufsatzsammlung
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228733
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als The metropolitan century
    DDC: 300
    Keywords: OECD ; Urbanisierung ; OECD-Staaten ; Urban, Rural and Regional Development ; OECD ; Metropolregion ; Verstädterung
    Abstract: The report provides an outline of recent and likely future urbanisation trends and discusses the consequences. The world is in the middle of an urbanisation process that will cause urbanisation rates to rise from low double digit rates to more than 80% by the end of the century. It argues that this is both a great opportunity and a great challenge, as decisions taken today will affect the lifes of people for a long time to come. The report aims at explaining why cities exist, and what can make them prosperous and function well. It also discusses whether cities are good for residents, for the countries they are located in and for the global environment. The report argues that cities exist and grow because they are a source of economic prosperity and offer amenities that benefit their residents. It concludes that urbanisation is a process that needs to be shaped by policy makers to ensure that all benefit from it.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264300279
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD skills strategy diagnostic report
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Portugal ; Education ; Employment ; Portugal ; Graue Literatur
    Abstract: Skills are central to Portugal’s future prosperity and the well-being of its people. The OECD Skills Strategy Diagnostic Report: Portugal identifies 12 skills challenges for Portugal. The first nine 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. Success in tackling these skills challenges will boost performance across the whole skills system. All of the challenges identified are strongly interlinked, and their connections with each other are identified throughout the report at the end of each challenge. Failure to look beyond policy silos will have implications for specific groups in Portugal, such as youth, as well as for the economy and society’s ability to recover after the economic crisis and build a solid foundation for future prosperity.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243699
    Language: French
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. OECD Style Guide; Third Edition
    Keywords: Economics
    Abstract: Le but de cette troisième édition du Guide de style de l’OCDE est d'aider à préparer et organiser les publications afin que les lecteurs puissent plus facilement explorer, comprendre et consulter les analyses, statistiques et données de l’OCDE. Elle le fait en vous offrant 1) des lignes directrices fondamentales garantissant que la présentation de nos travaux répond aux besoins de notre public, surtout sur internet, 2) des astuces pour bien écrire et 3) des normes et des conventions à suivre dans la préparation de l’ensemble des documents de l’OCDE pour favoriser la clarté et la cohérence. Nous sommes en train de mettre à jour le Guide de style de l’OCDE : Troisième édition afin d'assurer sa parfaite cohérence avec le nouvel environnement auteur de l’OCDE (O.N.E Author). N’hésitez pas à nous contacter (styleguideoecd.org) si vous avez des questions lorsque vous rédigez ou révisez vos travaux.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264241787
    Language: English
    Pages: Online-Ressource (132 p.)
    Series Statement: OECD Digital Government Studies
    Parallel Title: Erscheint auch als Open government data review of Poland
    Keywords: Governance ; Poland
    Abstract: This review analyses progress and challenges of open government data in the Polish national context. It is based on existing OECD methodology and formulates recommendations that aim to help Poland improve open government data efforts and achieve impacts. The recommendations take into account the departing level of the Polish context and focus on priority needs, which in the case of Poland is the establishment of an “infrastructure” to support coherent and sustainable efforts across the administration: creation of an ecosystem of related and co-operating actors, establishment of a supportive governance framework, development of the needed skills and culture among civil servants.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243439
    Language: English
    Pages: Online-Ressource (120 p.)
    Parallel Title: Parallelausg. Guide de style de l'OCDE ; Troisième édition
    Keywords: Economics
    Abstract: This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information. It does so by 1) providing basic guidelines that meet the needs of our mostly online audiences, 2) offering tips on good writing, and 3) setting out the standards and conventions that should be used to ensure coherence and clarity across all OECD information, on all communications platforms. The OECD Style Guide: Third Edition is currently being updated to align with the OECD’s new authoring environment (O.N.E Author). If you have any questions while drafting or editing content, please email: styleguideoecd.org.
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  • 10
    ISBN: 9789264248403
    Language: Portuguese
    Pages: Online-Ressource (102 p.) , ill.
    Parallel Title: Parallelausg. Evaluating Peacebuilding Activities in Settings of Conflict and Fragility; Improving Learning for Results
    Parallel Title: Parallelausg. Évaluer les activités de construction de la paix dans les situations de conflit et de fragilité ; Mieux comprendre pour de meilleurs résultats
    Keywords: Development
    Abstract: Reconhecendo a necessidade de melhores abordagens, adaptadas à aprendizagem e à prestação de contas em situações de conflito, o Comité de Ajuda ao Desenvolvimento (CAD) lançou uma iniciativa para desenvolver orientações para avaliar as atividades de prevenção de conflitos e de construção da paz. O objetivo deste processo tem sido o de ajudar a melhorar as práticas de avaliação e, assim, de apoiar a comunidade mais alargada de peritos e de organizações de implementação a melhorar a qualidade das intervenções de prevenção de conflitos e de construção da paz. Procura igualmente orientar os decisores políticos, técnicos na sede e no terreno, e os parceiros do país no sentido de alcançar uma melhor compreensão do papel e da utilidade das avaliações. As linhas de orientação apresentadas neste livro fornecem o enquadramento sobre questões políticas fundamentais que afetam o envolvimento dos doadores em contextos de conflito e de fragilidade e apresenta alguns dos desafios para a avaliação específicos nestes contextos. Em seguida, proporciona orientações detalhadas sobre os passos fundamentais no planeamento, implementação e aprendizagem a partir da avaliação, bem como alguns princípios básicos sobre a conceção e gestão de programas.
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  • 11
    ISBN: 9789264248588
    Language: French
    Pages: Online-Ressource (60 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties, Action 15 - 2015 Final Report
    Keywords: Taxation
    Abstract: En puisant dans les compétences de spécialistes du droit international public et de la fiscalité, le rapport examine la faisabilité technique d’une approche multilatérale contraignante visant à élaborer un instrument multilatéral destiné à modifier les conventions fiscales en vue d’assurer une application efficace des mesures arrêtées pour déjouer les pratiques de BEPS en lien avec les conventions fiscales. Il conclut qu’un instrument multilatéral est souhaitable et possible, et que les négociations s’y rapportant devraient être rapidement engagées. Dans cette perspective, les pays ont défini le mandat d’un groupe de travail spécial, ouvert à la participation de tous les pays, et chargé d’élaborer cet instrument multilatéral et de le soumettre à la signature des États en 2016.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225787
    Language: Spanish
    Pages: Online-Ressource (283 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Open Government in Latin America
    Keywords: Governance
    Abstract: Los países de América Latina han implementado importantes reformas de gobierno abierto durante los últimos años. La combinación de los esfuerzos a nivel nacional con el soporte que los países han obtenido por parte de la Alianza para el Gobierno Abierto (AGA) ha sido benéfica para lograr avances cruciales en diversas áreas relacionadas al gobierno abierto. Entre 2013 y 2014, la OCDE - como socio oficial multilateral de la AGA - llevó a cabo un estudio para conocer el estado actual de los estrategias y prácticas de gobierno abierto en la región. Este reporte presenta los principales hallazgos producto de la implementación de un cuestionario regional enfocado a recabar información sobre estrategias de gobierno abierto, acceso a la información y datos abiertos. En paralelo, el reporte presenta tres casos de estudio que analizan a fondo el estado del gobierno abierto en Costa Rica, Perú y Colombia. El cuestionario y el marco analítico están basados en la experiencia y estándares de la OCDE lo que permitirá a los países latinoamericanos conocer y evaluar la situación de la región en cara a las mejores prácticas internacionales. Se presentan los principales logros y desafíos regionales de una manera comparativa con la finalidad de posicionar las prácticas nacionales e institucionales desde una perspectiva global. Aparte del análisis comparativo de datos e información, el proyecto busca reforzar el marco institucional de los países partícipes del presente estudio con la finalidad de facilitar la implementación de los compromisos adquiridos dentro de la AGA y fortalecer la red regional de oficiales nacionales a cargo de gobierno abierto.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238824
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: IEA Technology Roadmaps
    Keywords: Energy
    Abstract: Current trends in energy supply and use are unsustainable – economically, environmentally and socially. Without decisive action, energy-related greenhouse-gas (GHG) emissions would lead to considerable climate degradation with an average 6°C global warming. We can and must change the path we are now on; sustainable and low-carbon energy technologies will play a crucial role in the energy revolution required to make this change happen. Energy Efficiency, many types of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve a global energy-related CO2 target in 2050 of 50% below current levels and limit global temperature rise by 2050 to 2°C above pre-industrial levels.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237056
    Language: English
    Pages: Online-Ressource (138 p.) , ill.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in Brazil
    DDC: 338.10981
    Keywords: Landwirtschaft ; Produktivität ; Nachhaltigkeit ; Innovation ; Ernährungsindustrie ; Agrarpolitik ; Brasilien ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Trade ; Industry and Services ; Brazil
    Abstract: Agriculture and the agro-processing sector in Brazil have shown impressive growth over the past two decades. This has largely been driven by productivity improvements and structural adjustment resulting from broad economic reforms, as well as new technologies developed by agricultural science. Government policy and industry initiatives are increasingly focused on the sustainability of agricultural development.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232969
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Israel
    DDC: 331.12909569409049
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Israel ; Employment ; Urban, Rural and Regional Development ; Israel ; Israel ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Arbeitnehmer ; Qualifikation
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Israel. It builds on sub-national data analysis and consultations with local stakeholders in Haifa and Yizreel. It provides a comparative framework to understand the role of the local level in contributing to more and better quality jobs. The report can help national and local policy makers in Israel build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. Co-ordinated policies can help workers find suitable jobs, while also stimulating entrepreneurship and productivity, which increases the quality of life and prosperity within a community as well as throughout the country.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234000 , 9789264230408
    Language: French
    Pages: Online-Ressource (110 p.) , ill.
    Series Statement: Examens de l'OCDE sur l'éducation et la formation professionnelles
    Parallel Title: Parallelausg. Skills beyond School; Synthesis Report
    Parallel Title: Parallelausg. Postsekundäre Berufsbildung; Synthesebericht
    Parallel Title: Parallelausg. Competencias más allá de la escuela ; Síntesis
    DDC: 370.113
    Keywords: Education
    Abstract: Les programmes de formation professionnelle supérieure font face à des marchés du travail qui évoluent rapidement et à des défis de plus en plus difficiles à relever. Quel type de formation est nécessaire pour répondre aux besoins d’économies en pleine mutation ? Comment financer les programmes ? Comment les relier aux programmes d’enseignement général et supérieur ? Comment associer les employeurs et les syndicats à ce processus ? C’est à ces questions, et à d’autres, que tentent de répondre les rapports nationaux de la série de l’OCDE Apprendre au-delà de l’école, qui étudie les politiques nationales en matière de formation professionnelle postsecondaire.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232143
    Language: English
    Pages: Online-Ressource (114 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. La croissance verte dans les pêches et l'aquaculture
    Parallel Title: Erscheint auch als Green growth in fisheries and aquaculture
    DDC: 639.8
    Keywords: Nachhaltige Entwicklung ; Fischerei ; Fischschutz ; Aquakultur ; Branchenentwicklung ; OECD-Staaten ; Agriculture and Food ; Environment
    Abstract: This report summarises the current situation in fisheries and aquaculture, observing that in many parts of the world these sectors are at risk and do not reach their full potential. However, the prospects for sustained growth are good if reforms along the lines suggested by the OECD Green Growth Strategy are undertaken. The report emphasises the need for a strong, science-based approach to stock management for resource sustainability, combined with a transparent and reactive policy development cycle to ensure that fisheries deliver maximum possible benefits. The report shows that improved regulation to deal with environmental externalities and space competition is key to unlocking future growth potential of aquaculture.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235663
    Language: French
    Pages: Online-Ressource (104 p.) , ill.
    Series Statement: tudes de l'OCDE sur la croissance verte
    Series Statement: Études de l'OCDE sur la croissance verte
    Parallel Title: Parallelausg. Towards Green Growth?; Tracking Progress
    DDC: 333.7
    Keywords: Environment
    Abstract: La Stratégie de la croissance verte de 2011 a fourni les orientations initiales aux gouvernements sur la manière d’engendrer la croissance économique et le développement, tout en empêchant des dommages environnementaux coûteux et une utilisation inefficace des ressources. Quels progrès ces pays ont-ils réalisés afin d’harmoniser leurs priorités économiques et environnementales depuis 2011 ? Ce rapport examine ces progrès et souligne les améliorations possibles permettant d’élever les ambitions et d’accroître l’efficacité des politiques pour une croissance verte. Il tire également les leçons de l’intégration de la croissance verte dans le programme de travail de l’OCDE, notamment la manière dont les gouvernements peuvent améliorer leur cadre institutionnel et leur gouvernance afin de saisir les opportunités économiques d’une transition vers une économie verte. Le rapport propose aussi des moyens d’enrichir la Stratégie pour une croissance verte, en s’appuyant sur les travaux entrepris depuis son lancement en 2011.
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  • 19
    ISBN: 9789264244467
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Azerbaijan 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aserbaidschan ; Taxation ; Azerbaijan
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239340
    Language: English
    Pages: Online-Ressource (202 p.)
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Lithuania
    DDC: 338.9
    Keywords: Regulierung ; Litauen ; Governance ; Lithuania
    Abstract: This review takes stock of the development and implementation of regulatory reform at a critical juncture for Lithuania. Confronted with the challenge of supporting growth and competitiveness, Lithuania has embarked upon an ambitious reform programme that addresses not only the development of new regulations but also the inspection and enforcement processes that support the effective implementation of these regulations with the least administrative burden for citizens and businesses. This is relatively rare among OECD members and the review assesses this comprehensive reform programme with a special focus on inspection and enforcement. First in its kind, the review benchmarks Lithuania's reforms against the OECD Best Practice Principles on Regulatory Enforcement and Inspection. The review identifies practical recommendations for strengthening regulatory effectiveness and support growth and competitiveness.
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  • 21
    ISBN: 9789264247642
    Language: English
    Pages: Online-Ressource (78 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2015 ; promesses et résultats
    Keywords: Development
    Abstract: In order to maintain the strong progress achieved since 2000 and meet Africa's longer-term challenges, it is important for both African governments and their international partners to meet their development commitments and to monitor and evaluate their results. This is the purpose of this eighth Mutual Review of Development Effectiveness in Africa, a unique exercise in mutual accountability jointly undertaken by the United Nations Economic Commission for Africa and the Organisation for Economic Co-operation and Development, under a mandate from the New Partnership for Africa's Development (NEPAD) Heads of State and Government. As we move on to the 2030 Agenda and the newly adopted Sustainable Development Goals, this 2015 edition covers four broad policy areas: sustainable economic growth, investing in people’s well being, good governance and financing for sustainable development. It provides an in-depth review of the implementation of commitments in 19 individual topics and considers future policy priorities. It aims to provide a practical tool for political leaders and policy makers, looking at Africa as a whole, while recognising the remarkable degree of diversity across the continent.
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  • 22
    ISBN: 9789264247659
    Language: French
    Pages: Online-Ressource (78 p.)
    Parallel Title: Parallelausg. The Mutual Review of Development Effectiveness in Africa 2015; Promise and Performance
    Keywords: Development
    Abstract: Afin de conserver les grandes avancées obtenues depuis 2000 et relever les défis à plus long terme de l'Afrique, il est essentiel pour les gouvernements africains et leurs partenaires internationaux d’assurer le maintien des engagements en faveur du développement, ainsi que le suivi et l’évaluation des résultats. Tel est l’objet de ce huitième Examen mutuel de l’efficacité du développement en Afrique préparé par la Commission économique pour l’Afrique et l’Organisation de Coopération et de Développement Économiques, répondant à un mandat confié par les chefs d’État et de gouvernement des pays du Nouveau partenariat pour le développement de l’Afrique (NEPAD). Considérant le passage à l'Agenda 2030 et les objectifs de développement durable récemment adoptés, cette édition 2015 s’articule autour de quatre grandes thématiques : croissance économique durable, investir dans le bien-être des populations, bonne gouvernance et financement du développement. Elle propose un examen approfondi de la concrétisation des engagements pris dans 19 domaines et étudie les priorités à venir pour l’action publique. Ce rapport se veut un outil concret à l’intention des dirigeants politiques et des décideurs. Il porte sur l’Afrique dans son ensemble, tout en prenant acte de l’extraordinaire diversité qui caractérise le continent.
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  • 23
    ISBN: 9789264245105
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Samoa 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Samoa ; Taxation ; Samoa
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Samoa. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264227644 , 9789264235090
    Language: English
    Pages: Online-Ressource (279 p.) , ill.
    Series Statement: OECD Review of Agricultural Policies
    Parallel Title: Erscheint auch als OECD OECD review of agricultural policies
    Keywords: Agrarpolitik ; Kolumbien ; Agriculture and Food ; Colombia
    Abstract: This review assesses the performance of Colombian agriculture over the last two decades, evaluates Colombian agricultural policy reforms and provides recommendations to address key challenges in the future. The evaluation is based on the approach that agriculture policy should be evidence-based and carefully designed and implemented to support productivity, competitiveness and sustainability, while avoiding unnecessary distortions to production decisions and to trade. The report includes a special chapter focusing on agricultural innovation.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264233485 , 9789264227699
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Parallelausg. États de fragilité 2015 ; Réaliser les ambitions de l'après-2015
    Parallel Title: Parallelausg. Aspekte der Fragilität 2015; Lassen sich die Ambitionen der Post-2015-Agenda erfüllen?
    Parallel Title: Erscheint auch als Meeting post-2015 ambitions
    Keywords: Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD-Staaten ; Entwicklungshilfe ; Entwicklungsfinanzierung ; OECD
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239906
    Language: English
    Pages: Online-Ressource (106 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens de l'OCDE sur la coopération pour le développement ; Belgique 2015
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Belgien ; Development ; Belgium ; Belgien ; Entwicklungshilfe
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237100
    Language: German
    Pages: Online-Ressource (232 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Parallel Title: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Keywords: Taxation
    Abstract: Die Expansion der digitalen Wirtschaft stellt das internationale Steuerrecht vor eine Reihe von Herausforderungen, die in diesem Bericht analysiert werden. Da die digitale Wirtschaft immer mehr zur Wirtschaft an sich wird, ist eine strikte Trennung der digitalen Wirtschaft vom Rest der Wirtschaft für Steuerzwecke nicht möglich. Einige Geschäftsmodelle und wesentliche Merkmale der digitalen Wirtschaft können die Risiken von Gewinnverkürzung und Gewinnverlagerung (BEPS) jedoch verstärken. Diesen Risiken wird mit den Arbeiten zu den anderen Punkten des BEPS-Aktionsplans begegnet, die auch den entscheidenden Merkmalen der digitalen Wirtschaft Rechnung tragen. Dieser Bericht analysiert außerdem einige allgemeinere Herausforderungen, vor denen die Besteuerung im Bereich der digitalen Wirtschaft steht, und erörtert potenzielle Optionen zu ihrer Bewältigung. Zur Evaluierung dieser allgemeineren Herausforderungen und potenziellen Lösungsansätze werden 2015 allerdings weitere Arbeiten durchgeführt werden müssen.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239227
    Language: English
    Pages: Online-Ressource (145 p.) , ill.
    Parallel Title: Erscheint auch als Boosting Malaysia's national intellectual property system for innovation
    Keywords: Immaterialgüterrechte ; IP-Management ; Innovation ; Malaysia ; Science and Technology ; Malaysia
    Abstract: In order to attain its objective of becoming a high-income economy by 2020, Malaysia is engaged in efforts to enhance the performance of its innovation system. A range of challenges need to be addressed and different policy tools can help in this respect. For this purpose the national intellectual property (IP) system can play a pivotal role. This review assesses how Malaysian's national IP system promotes innovation and offers recommendations to improve the design of the system. It does so by analysing the organisation and governance of Malaysia's IP system as well as opportunities and challenges for different local users - ranging from small businesses to frontier companies and public research institutions. Moreover, the review discusses the state of IP markets in Malaysia and related policies and provides a comprehensive set of statistics describing the use of IP in Malaysia in recent years.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264220577
    Language: English
    Pages: Online-Ressource (234 p.) , ill.
    Series Statement: OECD Development Pathways
    Parallel Title: Erscheint auch als Multi-dimensional review of Myanmar ; Vol. 2: In-depth analysis and recommendations
    Keywords: Development ; Myanmar ; Birma ; Entwicklung
    Abstract: Building on an initial assessment of constraints to development in Myanmar (Volume 1), this second volume provides analysis and policy recommendations in three key areas: structural transformation, education and skills, and financing development. It finds that Myanmar faces a crucial few years to shape growth towards a higher, more sustainable and equitable trajectory. To succeed, it will require a transformation of the economy from an agrarian base reliant on small-scale agriculture at present towards a broad range of modern activities. Building up the right skills in the workforce will be essential to support this structural transformation. Myanmar’s transformation will also depend upon how effectively the country can mobilise and allocate the financial resources needed to support its development, which could amount to as much as an additional 5-10% of GDP on average over the next two decades.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228047
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Österreich ; Employment ; Social Issues/Migration/Health ; Austria ; Österreich ; Psychische Gesundheit ; Arbeit ; Arbeitsmarkt ; Gesundheitswesen ; Sozialpolitik
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Austria is the eighth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that the Austrian system provides good opportunities in principle for improving labour market inclusion of people with mental ill-health but that structural fragmentation of responsibilities limits the means of the federal government to develop coherent health and work policies. Successful structural reform requires including a range of actors responsible for policy implementation to achieve coordination across institutions and better integrated service delivery.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228429
    Language: English
    Pages: Online-Ressource (112 p.)
    Parallel Title: Erscheint auch als Dementia research and care
    Keywords: Social Issues/Migration/Health ; Aufsatzsammlung ; Alzheimerkrankheit ; Demenz ; Therapie
    Abstract: OECD countries are developing strategies to improve the quality of life of those affected by dementia and to support long-term efforts for a disease-modifying therapy or cure. The OECD jointly hosted an international workshop in Toronto with the Ontario Brain Institute (OBI) and the Institute of Health Policy, Management and Evaluation (IHPME), University of Toronto on 14-15 September 2014. The aim of the workshop was to advance international discussion of the opportunities and challenges, as well as successful strategies, for sharing and linking the massive amounts of population-based health and health care data that are routinely collected (broad data) with detailed clinical and biological data (deep data) to create an international resource for research, planning, policy development, and performance improvement. The workshop brought together leading researchers and academics, industry and non-government experts to provide new insights into the opportunities and challenges in making “broad and deep” data a reality – from funding to data standards, to data sharing, to new analytics, to protecting privacy, and to engaging with stakeholders and the public. Government leadership and public-private partnership will be needed to create and sustain big data resources, including financing for data infrastructure and incentives for data sharing.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264240735
    Language: Spanish
    Pages: Online-Ressource (292 p.)
    Parallel Title: Parallelausg. How's Life? 2015; Measuring Well-being
    Parallel Title: Parallelausg. Comment va la vie ? 2015 ; Mesurer le bien-être
    Keywords: Social Issues/Migration/Health ; Economics
    Abstract: ¿Cómo va la vida? 2015. Medición del bienestar describe los componentes esenciales que conforman el bienestar de las personas en los países de la OCDE y los países asociados. Incluye una gran variedad de estadísticas que abarcan tanto el bienestar material (ingresos, empleo y vivienda) como la calidad de vida en un sentido más amplio (salud, educación, balance vida-trabajo, medio ambiente, comunidad o apoyo social, compromiso cívico, satisfacción ante la vida y seguridad). En el informe se presenta la evidencia más reciente sobre el bienestar, así como su evolución en el tiempo y la distribución de los resultados de bienestar entre diferentes grupos de la población. Esta tercera edición de ¿Cómo va la vida? 2015. Medición del bienestar nos ayuda a comprender el bienestar en nuevas y diferentes formas. Se presta especial atención al bienestar de los niños, concluyendo que no todos tienen un buen inicio en la vida, y que los niños que pertenecen a familias de escasos recursos enfrentan mayores riesgos en su bienestar. En el informe se presentan nuevas medidas para capturar algunos de los recursos naturales, humanos, sociales y económicos que contribuyen a sostener el bienestar a lo largo del tiempo. En un capítulo sobre el trabajo de voluntariado se sugiere que éste puede crear un círculo virtuoso: hacer el bien propicia que las personas se sientan bien consigo mismas y aporta varios beneficios de bienestar adicionales, no solamente para los voluntarios sino también para la sociedad en su conjunto. Por último, en el informe se analizan las desigualdades de bienestar que prevalecen entre las diferentes regiones de los países, y se demuestra que el lugar donde habitan las personas puede influir de manera importante en sus oportunidades para vivir bien. ¿Cómo va la vida? 2015. Medición del bienestar es parte de la Iniciativa para una Vida Mejor de la OCDE, la cual incluye una serie de publicaciones sobre medición del bienestar, así como el Índice para una Vida Mejor, un sitio web interactivo que tiene por objetivo incluir a las personas en el debate sobre qué significa para ellos una vida mejor.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238541
    Language: English
    Pages: Online-Ressource (184 p.) , ill.
    Series Statement: OECD Food and Agricultural Reviews
    Parallel Title: Parallelausg. Innovation, productivité et durabilité de l'agriculture au Canada
    Parallel Title: Erscheint auch als Innovation, agricultural productivity and sustainability in Canada
    DDC: 630.971
    Keywords: Landwirtschaft ; Produktivität ; Nachhaltigkeit ; Innovation ; Ernährungsindustrie ; Agrarpolitik ; Kanada ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; Canada
    Abstract: The Canadian food and agriculture sector is for the most part competitive and export-oriented: although challenges and opportunities vary significantly between regions, primary agriculture benefits from an abundance of natural resources and faces limited environmental constraints. Negative environmental impacts of agriculture relate mainly to local water pollution by agricultural nutrients. Productivity growth, resulting from innovation and structural change, has driven production and income growth without significantly increasing pressure on resource use. Nonetheless, the capacity to innovate is crucial to take advantage of the growing and changing demand for food and agricultural products at the global level.
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  • 34
    ISBN: 9789264239739
    Language: French
    Pages: Online-Ressource (358 p.)
    Parallel Title: Parallelausg. OECD Regional Outlook 2014; Regions and Cities; Where Policies and People Meet
    Keywords: Urban, Rural and Regional Development
    Abstract: Les régions et les villes sont aux premières lignes face aux défis auxquels sont confrontés les pays de l’OCDE aujourd’hui, allant de l’éducation et de l’emploi aux soins de santé et à la qualité de vie. « Réussir » les régions et les villes, adapter les politiques aux spécificités des territoires où les gens résident et travaillent, est essentiel pour améliorer le bien-être des citoyens. Cette deuxième édition des Perspectives régionales de l’OCDE vise précisément à soutenir les pays en ce sens. La partie I examine les tendances et les défis de nos jours. La partie II est axée sur les villes, en se tournant vers l’investissement public, les cadres de politique urbaine et les liens urbain-rural. La partie III présente un débat autour du thème de l’avenir des villes, avec cinq contributions d’éminents responsables de politiques publiques de haut niveau et universitaires. La partie IV propose des fiches pays sur le développement régional pour les 34 pays membres de l’OCDE.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209992
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als E-learning in higher education in Latin America
    Parallel Title: Erscheint auch als E-learning in higher education in Latin America
    DDC: 378.17344678
    Keywords: E-Learning ; Lateinamerika ; Hochschullehre ; Education ; Development ; Lateinamerika ; E-Learning ; Hochschule
    Abstract: This report analyses the incorporation of information and communication technologies (ICTs) in higher education in Latin America, focusing mainly on what is commonly referred to as “e-learning”. Access to and quality of higher education, financial constraints and relevance to the needs of the labour market are all crucial challenges facing the higher education system in the region. The study attempts to understand how ICTs and new learning and teaching practices can help to meet these challenges. The report also provides the results of a questionnaire showing the degree of implementation and the impact of e-learning on a group of higher education institutions in Latin America and includes a set of policy recommendations in this area.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264180338
    Language: English
    Pages: Online-Ressource (268 p.) , ill.
    Series Statement: Novel Food and Feed Safety
    Parallel Title: Erscheint auch als Safety assessment of foods and feeds derived from transgenic crops ; 2
    DDC: 664
    Keywords: Agriculture and Food ; Environment ; Science and Technology
    Abstract: Volume II of this series compiles the science-based consensus documents of the OECD Task Force for the Safety of Novel Foods and Feeds from 2009 to 2014. They contain information for use during the regulatory assessment of food/feed products of modern biotechnology, i.e. developed from transgenic crops. Relevant information includes compositional considerations (nutrients, anti-nutrients, toxicants, allergens), use of the plant species as food/feed, key products and components suggested for analysis of new varieties for food use and for feed use, and other elements. These documents should be of value to applicants for commercial uses of novel foods and feeds, regulators and risk assessors in national authorities for their comparative approach, as well as the wider scientific community.
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  • 37
    ISBN: 9789264202221
    Language: Italian
    Pages: Online-Ressource (112 p.)
    Parallel Title: Parallelausg. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters; Amended by the 2010 Protocol
    Parallel Title: Parallelausg. La Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale ; Amendée par le Protocole de 2010
    Keywords: Taxation
    Abstract: La presente pubblicazione contiene il testo ufficiale della Convenzione Multilaterale sulla Mutua Assistenza Amministrativa in materia fiscale, come modificata dal Protocollo del 2010. La Convenzione originaria è stata elaborata congiuntamente dal Consiglio d’Europa e dall’OCSE ed è stata aperta alla firma degli Stati membri di entrambe le Organizzazioni il 25 gennaio 1988. La Convenzione originaria è stata modificata nel 2010 al fine di armonizzarla con gli standard internazionali in materia di scambio di informazioni a fini fiscali e per aprirla all’adesione di tutti i Paesi, rispondendo all’appello del G20 di consentire a tutti i Paesi di trarre vantaggio dal nuovo contesto di cooperazione in materia fiscale mediante un iter più semplice. La Convenzione modificata dal Protocollo 2010 è entrata in vigore il 1° giugno 2011. La suddetta Convenzione mira ad aiutare i Governi ad assicurare il rispetto delle loro leggi fiscali e fornisce un quadro giuridico internazionale per la cooperazione tra Paesi per contrastare l’evasione e la frode fiscali a livello internazionale. La Convenzione offre una gamma di strumenti destinati alla cooperazione amministrativa in materia fiscale, prevedendo tutte le forme di scambio di informazioni, l’assistenza alla riscossione delle entrate e la notifica dei documenti. Facilita altresì i controlli congiunti e la condivisione di informazioni per contrastare altri delitti gravi (per esempio: il riciclaggio di denaro, la corruzione) quando siano state soddisfatte determinate condizioni. Tutela i diritti dei contribuenti, fornisce ampie garanzie per proteggere la confidenzialità delle informazioni scambiate, in particolare, riguardo ai dati personali. Il funzionamento di questa Convenzione multilaterale autonoma è supervisionato da un organo di coordinamento costituito dalle Parti alla Convenzione.
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  • 38
    ISBN: 9789264246089
    Language: French
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. Digital Security Risk Management for Economic and Social Prosperity; OECD Recommendation and Companion Document
    Keywords: Governance ; Science and Technology
    Abstract: Les menaces de sécurité numérique potentiellement lourdes de conséquences économiques sont récemment devenues plus nombreuses et sophistiquées, alors même que l’environnement numérique est devenu un maillon essentiel du fonctionnement de l’économie et un facteur important de croissance, de bien-être et d’inclusivité. Pour profiter pleinement des avantages liés à l’environnement numérique, les parties prenantes doivent absolument cesser d’aborder le risque de sécurité numérique sous un angle technique dissocié de considérations économiques et sociales plus larges. Il leur faut d’urgence intégrer la gestion de ce risque à leurs processus décisionnels en matière économique et sociale. Les responsables de l’action publique doivent également mesurer toute la complexité du risque de sécurité numérique dans ses multiples dimensions, de la prospérité économique et sociale aux activités de police (lutte contre la « cybercriminalité ») en passant par la défense, la sécurité nationale et la sécurité internationale. Cette Recommandation de l'OCDE et son document d'accompagnement offrent des orientations sur ces aspects.
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  • 39
    ISBN: 9789264241220
    Language: English
    Pages: Online-Ressource (28 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Preventing the artificial avoidance of permanent establishment status
    Keywords: Betrieblicher Standort ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: This report includes changes to the definition of permanent establishment in the OECD Model Tax Convention that will address strategies used to avoid having a taxable presence in a country under tax treaties. These changes will ensure that where the activities that an intermediary exercises in a country are intended to result in the regular conclusion of contracts to be performed by a foreign enterprise, that enterprise will be considered to have a taxable presence in that country unless the intermediary is performing these activities in the course of an independent business. The changes will also restrict the application of a number of exceptions to the definition of permanent establishment to activities that are preparatory or auxiliary nature and will ensure that it is not possible to take advantage of these exceptions by the fragmentation of a cohesive operating business into several small operations; they will also address situations where the exception applicable to construction sites is circumvented through the splitting-up contracts between closely related enterprises.
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  • 40
    ISBN: 9789264237599
    Language: French
    Pages: Online-Ressource (92 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Cameroon 2015; Phase 1; Legal and Regulatory Framework
    DDC: 343.67110402632
    Keywords: Taxation ; Cameroon
    Abstract: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 41
    ISBN: 9789264241190
    Language: English
    Pages: Online-Ressource (80 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Countering harmful tax practices more effectively, taking into account transparency and substance
    Keywords: Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Preferential regimes continue to be a key pressure area. Current concerns are primarily about preferential regimes which can be used for artificial profit shifting and about a lack of transparency in connection with certain rulings. The report sets out an agreed methodology to assess whether there is substantial activity. In the context of IP regimes such as patent boxes, agreement was reached on the “nexus approach” which uses expenditures as a proxy for substantial activity and ensures that taxpayers can only benefit from IP regimes where they engaged in research and development and incurred actual expenditures on such activities. The same principle can also be applied to other preferential regimes so that such regimes are found to require substantial activity where the taxpayer undertook the core income generating activities. In the area of transparency, a framework has been agreed for the compulsory spontaneous exchange of information on rulings that could give rise to BEPS concerns in the absence of such exchange. The results of the application of the existing factors applied by the FHTP, and the elaborated substantial activity and transparency factors, to a number of preferential regimes are included in this report.
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  • 42
    ISBN: 9789264205154
    Language: English
    Pages: Online-Ressource (194 p.)
    Parallel Title: Parallelausg. Édifier une culture fiscale, du civisme et de citoyenneté ; Un document de référence global de l'éducation des contribuables
    Parallel Title: Parallelausg. Fomentando la cultura tributaria, el cumplimiento fiscal y la ciudadanía ; Guía sobre educación tributaria en el mundo
    Parallel Title: Erscheint auch als Building tax culture, compliance and citizenship
    DDC: 336
    Keywords: Steuermoral ; OECD-Staaten ; Taxation ; Steuermoral ; OECD ; Mitgliedsstaaten
    Abstract: Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234321 , 9789264228740
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Flanders, Belgium
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; Flandern ; Employment ; Urban, Rural and Regional Development ; Belgium ; Bericht ; Flandern ; Arbeitsmarktpolitik
    Abstract: This report delivers evidence-based and practical recommendations on how to better support employment and economic development in Flanders, Belgium. It builds on sub-national data analysis and consultations with local stakeholders in two case study areas (Antwerp and Limburg). It provides a comparative framework to understand the role of the local level in contributing to more and better quality jobs. The report can help national, regional, and local policy makers in Belgium build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. Co-ordinated policies can help workers find suitable jobs, while also stimulating entrepreneurship and productivity, which increases the quality of life and prosperity within a community as well as throughout the country.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264239296
    Language: English
    Pages: Online-Ressource (164 p.)
    Keywords: Environment
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  • 45
    ISBN: 9789264233775
    Language: English
    Pages: Online-Ressource (212 p.)
    Parallel Title: Erscheint auch als Integrating social services for vulnerable groups
    DDC: 361.32
    Keywords: Sozialer Dienst ; Armutsbekämpfung ; OECD-Staaten ; Social Issues/Migration/Health ; Sozialpolitik
    Abstract: All OECD countries have vulnerable populations in need of multiple service supports. And although the needs of vulnerable families, children and youth with mental health issues, the homeless, and the frail elderly can vary widely, the challenges government face when delivering multiple social supports to these groups are often similar. This book looks at the ways in which governments design and deliver integrated social services to vulnerable groups and the opportunities and challenges this brings. For each vulnerable group, the book addresses questions like: How are social services being integrated? How are vulnerable groups defined in different countries and how do populations compare? Why integrate service for vulnerable groups? It highlights pathways towards successful integration practices, and summarizes the evidence on good practice and promising common practices from across all of the vulnerable groups.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264231283
    Language: German
    Pages: Online-Ressource (55 p.)
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Parallel Title: Parallelausg. Instructions relatives à la documentation des prix de transfert et aux déclarations pays par pays
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Korean version)
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting; (Chinese version)
    Keywords: Taxation
    Abstract: Sondersteuerregelungen sind nach wie vor ein kritischer Bereich im internationalen Steuerrecht. Der BEPS-Bericht der OECD stellte fest, dass hier wirkungsvollere Maßnahmen notwendig sind und dass die Arbeiten des Forums Schädliche Steuerpraktiken (FHTP) mit Blick auf Substanz und Transparenz neu ausgerichtet werden müssen. Dieser Zwischenbericht informiert über die diesbezüglich bislang erzielten Fortschritte.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246829 , 9789264227682
    Language: Spanish
    Pages: Online-Ressource (107 p.) , ill.
    Parallel Title: Parallelausg. OECD Economic Surveys; Colombia 2015
    Parallel Title: Parallelausg. Études économiques de l'OCDE ; Colombie 2015
    Keywords: Economics ; Colombia
    Abstract: El 2015 Estudio Económico de la OCDE de Colombia examina los últimos económicos desarrollos, perspectivas y políticas. Capítulos especiales política tributaria y reforma del sistema de pensiones.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250130
    Language: German
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. G20/OECD Principles of Corporate Governance
    Parallel Title: Parallelausg. Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Keywords: Governance ; Industry and Services
    Abstract: Die G20/OECD-Grundsätze der Corporate Governance helfen politischen Entscheidungsträgern bei der Evaluierung und Verbesserung des gesetzlichen, regulatorischen und institutionellen Rahmens der Corporate Governance. Zudem dienen sie als Orientierungshilfe für Börsen, Investoren, Verbände und sonstige Akteure, die an der Entwicklung einer guten Corporate Governance beteiligt sind. Die 1999 erstmalig veröffentlichten Grundsätze sind zum internationalen Maßstab für Corporate Governance geworden. Außerdem wurden sie in die Kernstandards für solide Finanzsysteme des Finanzstabilitätsrats aufgenommen und von der G20 gebilligt. Die Ausgabe von 2015 trägt Entwicklungen im Finanz- und Unternehmenssektor Rechnung, die Einfluss auf die Wirksamkeit und Relevanz von Corporate-Governance-Regeln und -Verfahren haben könnten.
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  • 49
    ISBN: 9789264249349
    Language: Spanish
    Pages: Online-Ressource (216 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Effective Delivery of Large Infrastructure Projects; The Case of the New International Airport of Mexico City
    Keywords: Governance ; Industry and Services ; Mexico
    Abstract: El nuevo Aeropuerto Internacional de la Ciudad de México posicionará al país como un hub regional y mejorará su competitividad. Se planea que esté en operación en el 2020 en respuesta a la inminente necesidad de aumentar la capacidad aeroportuaria de la ciudad. El aeropuerto, cuya construcción es gestionada por una empresa con participación estatal mayoritaria (Grupo Aeroportuario de la Ciudad de México, GACM), es actualmente el proyecto de infraestructura más grande en México.
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  • 50
    Language: English
    Pages: Online-Ressource (29 p.)
    Series Statement: OECD Economics Department Working Papers no.1181
    Keywords: Economics ; Trade
    Abstract: Gravity models are used to explore the determinants of trade, making use of fixed effect linear estimators and a Poisson estimator (as in Santos Silva and Tenreyro, 2006) with fixed effects. Beyond usual determinants of trade such as GDP, distance, contiguity, free trade areas and language, this analysis mainly focuses on the role of product market regulation stringency and heterogeneity, and on the role of employment protection. The Single Market has a large positive impact on trade. A broad reform package that would align Product Market Regulation (PMR) indicators to the average of the top half of the best performers and would cut regulatory heterogeneity by one fifth could increase trade intensity within the EU by more than 10%. This analysis also makes use of subcomponents of the PMR indicator (by field of regulation) and the OECD Energy, Transport and Communications Regulation (ETCR) indicator (by sector) to focus on elements on the regulatory issues that matter most for trade. In particular, the stringency of airline and telecom regulations has an adverse effect on trade intensity. Empirical findings on the impact of employment protection legislation on trade intensity are somewhat mixed. This Working Paper relates to the 2014 OECD Economic Survey of the European Union (www.oecd.org/eco/surveys/economic-survey-european-union.htm).
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  • 51
    Language: English
    Pages: Online-Ressource (42 p.)
    Series Statement: OECD Working Papers on International Investment no.2015/02
    Keywords: Finance and Investment
    Abstract: Investment treaty law reflects a permanent tension between stability and flexibility. Stability nurtures predictability, while flexibility helps legal systems stay in alignment with changing circumstances and evolving needs. This paper establishes an inventory of the mechanisms in investment treaty law that provide flexibility and surveys relevant treaty practice. The paper: analyses the drivers of change in investment treaty law; provides an inventory of countries’ options – and limits – to alter their positioning vis-à-vis investment treaty law through ‘exit’ and ‘voice’; and analyses treaty provisions on, and States’ use of, flexibility in investment treaty law. The paper finds that most treaties provide for little or no mechanism for countries to influence the use and interpretation of investment treaty law. The paper further finds that treaty provisions for ‘exit’ are likewise geared to provide stability rather than flexibility. Analysis of State practice presented in the paper shows that States rarely make use of the mechanisms available to them to influence treaty use and interpretation and that ‘exit’ from the system has likewise been rare so far.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229082
    Language: French
    Pages: Online-Ressource
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. Evaluating Development Activities; Twelve Lessons from DAC Peer Reviews
    Keywords: Development
    Abstract: L’Évaluation des activités de coopération au développement est l'un des domaines où l'influence du CAD sur la politique et la pratique peut le plus facilement être observée. Avoir un système d'évaluation qui est bien établi est l'une des conditions requise pour être membre du CAD. Chaque examen par les pairs examine la mise en place et la gestion de la fonction d'évaluation, en utilisant les normes et standards élaborés par le Réseau du CAD sur l'évaluation du développement.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264229822
    Language: English
    Pages: Online-Ressource (20 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 442D; Sensibilisation cutanée in vitro ; Méthode d'essai ARE-Nrf2 luciférase
    Keywords: Environment
    Abstract: The present Test Guideline addresses the human health hazard endpoint skin sensitisation, following exposure to a test chemical. Skin sensitisation refers to an allergic response following skin contact with the tested chemical, as defined by the United Nations Globally Harmonized System of Classification and Labelling of Chemicals (UN GHS). This Test Guideline (TG) provides an in vitro procedure (the ARE-Nrf2 luciferase test method) used for supporting the discrimination between skin sensitisers and non-sensitisers in accordance with the UN GHS. The second key event on the adverse outcome pathway leading to skin sensitisation takes place in the keratinocytes and includes inflammatory responses as well as gene expression associated with specific cell signalling pathways such as the antioxidant/electrophile response element (ARE)-dependent pathways. The test method described in this Test Guideline (ARE-Nrf2 luciferase test method) is proposed to address this second key event. The cell line contains the luciferase gene under the transcriptional control of a constitutive promoter fused with an ARE element from a gene that is known to be up-regulated by contact sensitisers. The luciferase signal reflects the activation by sensitisers of endogenous Nrf2 dependent genes. This allows quantitative measurement (by luminescence detection) of luciferase gene induction, using well established light producing luciferase substrates, as an indicator of the activity of the Nrf2 transcription factor in cells following exposure to electrophilic test substances. There are currently two in vitro ARE-Nrf2 luciferase test method covered by this Test Guideline: the KeratinoSensTM test method and the LuSens test method. Performance standards have been developed to enable the validation of similar test methods.
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  • 54
    ISBN: 9789264231450
    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: Cook Islands 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cookinseln ; Taxation ; Cook Islands
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Cook Islands. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 55
    ISBN: 9789264231405
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Mauritanie 2015 ; Phase 1 ; cadre juridique et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mauritania 2015
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauretanien ; Taxation ; Mauritania
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264228719
    Language: English
    Pages: Online-Ressource (476 p.)
    Series Statement: Energy Policies Beyond IEA Countries
    Keywords: Energy
    Abstract: Conveniently located near the world’s fastest growing energy markets, the resource-rich and transit countries of Eastern Europe, Caucasus and Central Asia contribute significantly to world energy security. However, shared challenges across the region include aged infrastructure, high energy intensity, low energy efficiency, untapped alternative energy potential and poorly functioning regional energy markets. This publication highlights the energy policies and sector developments of Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, Ukraine and Uzbekistan during 2013-14 and provides a summary of key recommendations for policy makers in the region. Energy policy analysis is conducted in line with the INOGATE Programme’s four main pillars of energy development: energy market convergence, energy security, sustainable development and investment attraction. Started in 1996, the INOGATE Programme is one of the longest running energy technical assistance programmes funded by the European Union and works within the policy frameworks of the Baku Initiative and the Eastern Partnership. The INOGATE Programme co-operates with 11 Partner Countries to support reduction in their dependency on fossil fuels and imports, to improve the security of their energy supply and to mitigate overall climate change. It also supports the Eastern Partnership, a joint initiative between the European Union, EU Member States, and the Eastern European and Caucasus countries. Launched in 2009, the Eastern Partnership aims at advancing political association and economic integration. This publication has been produced with European Union financial assistance provided through the European Neighbourhood and Partnership Instrument.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235250
    Language: French
    Pages: Online-Ressource (52 p.)
    Parallel Title: Parallelausg. A Road Map for a Country-led Data Revolution
    Parallel Title: Parallelausg. Guía para una revolución de datos dirigida por los países
    Parallel Title: Parallelausg. Um roteiro para uma revolução de dados liberada pelos países
    Keywords: Development
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  • 58
    ISBN: 9789264235465
    Language: French
    Pages: Online-Ressource , ill.
    Parallel Title: Parallelausg. OECD Skills Outlook 2015; Youth, Skills and Employability
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236745
    Language: Greek, Modern (1453- )
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Greece
    Abstract: Το OECD360 μεταφέρει τις τελευταίες αναλύσεις και τα δεδομένα από σημαντικές δημοσιεύσεις του OECD. Η πληθώρα γραφημάτων απεικονίζει τα επίκαιρα κρίσιμα ζητήματα. Εκπαίδευση, εργασία, πράσινη ανάπτυξη, εθνικές προοπτικές, γεωργία, οικονομική ανάπτυξη, η οικονομική κρίση και οι συνέπειές της στην κοινωνία και στην ανάπτυξη: 8 θέματα που συνοψίζουν την κατάσταση της χώρας σας καθώς και την κατάσταση της διεθνούς σκηνής. Κάθε άρθρο συνοδεύεται από δύο σελίδες γραφημάτων που προβάλλουν δεδομένα του OECD από τρία γραφήματα της αρχικής παρουσίασης - επίσης περιλαμβάνονται συνδέσεις Statlink που επιτρέπουν τη λήψη των δεδομένων προέλευσης κάθε γραφήματος.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236363
    Language: Czech
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Czech Republic
    Abstract: OECD360 přináší nejnovější analýzy a data z klíčových publikací OECD. Bohatá grafika ilustruje hlavní aktuální problémy. Vzdělávání, zaměstnanost, růst šetrný k životnímu prostředí, regionální perspektivy, zemědělství, hospodářský růst, finanční krize a její dopady na společnost a rozvoj: 8 témat, která shrnují situaci vaší země a celé mezinárodní scény. Každý článek doprovází dvě stránky obrázků a grafů, které znázorňují data OECD ze tří grafů převzatých z původní publikace – odkazy na statistiky umožňují stáhnout zdroje dat jednotlivých obrázků.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236448
    Language: Turkish
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Turkey
    Abstract: OECD360, size temel OECD yayınlarından seçilen en yeni analizleri ve bilgileri sunan bir dergidir. Önemli güncel olaylar çok sayıda grafik ile açıklanmaktadır. Eğitim, istihdam, çevre ile uyumlu ekonomik kalkınma, bölgesel perspektifler, tarım, ekonomik kriz ve toplum ile toplumun gelişimi üzerindeki etkileri: İşte ülkenizin ve tüm uluslararası tablonun durumunu özetleyen 8 ana konu. Her makale, orijinal yayın organından alınan üç grafiğin içerdiği OECD bilgilerini özetleyen iki sayfalık grafikler içermektedir. Statlink’ler sayesinde her grafiğin kaynak verilerini indirebilirsiniz.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236776
    Language: French
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Parallel Title: Parallelausg. OECD360 ; Luxemburg 2015; Wie schneidet Luxemburg ab?
    Keywords: Economics ; Luxembourg
    Abstract: OCDE360 vous offre les dernières analyses et données issues des publications phares de l’OCDE. De nombreuses infographies illustrent les grandes questions d’actualité. L’éducation, l’emploi, la croissance verte, les perspectives régionales, l’agriculture, la croissance économique, la crise financière et ses retombées sur la société et le développement : 8 thèmes qui abordent de manière synthétique la situation de votre pays ainsi que celle de l’ensemble de la scène internationale. Chaque texte est accompagné de deux pages d’infographies qui mettent en valeur les données OCDE provenant de trois graphiques issus de la publication d’origine, avec les liens Statlinks permettant de télécharger les données sources de chaque visualisation.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237216
    Language: English
    Pages: Online-Ressource (127 p.)
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264236066
    Language: German
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Keywords: Economics ; Germany
    Abstract: OECD360 stellt Ihnen die neuesten Analysen und Daten aus wichtigen OECD-Publikationen bereit. Zahlreiche Grafiken veranschaulichen wichtige aktuelle Themen. Bildung, Beschäftigung, umweltverträgliches Wachstum, regionale Perspektiven, Landwirtschaft, Wirtschaftswachstum, die Finanzkrise und ihre Folgen für Gesellschaft und Entwicklung: acht Themen, die die Lage in Deutschland und auf internationaler Ebene zusammenfassen. Jeder Artikel umfasst zusätzlich zwei Seiten mit Grafiken, die OECD-Daten aus drei Grafiken der Originalpublikation enthalten, sowie Statlinks, mit denen Sie die Quelldaten für jede Grafik herunterladen können.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235588
    Language: English
    Pages: Online-Ressource (102 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.91
    Keywords: Entwicklungshilfe ; Neuseeland ; Development ; New Zealand ; Bericht ; Neuseeland ; Entwicklungshilfe
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264237209
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Decommissioning of both commercial and R&D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. Several approaches are currently being used for decommissioning cost estimations, with an international culture developing in the field. The present cost estimation practice guide was prepared in order to offer international actors specific guidance in preparing quality cost and schedule estimates to support detailed budgeting for the preparation of decommissioning plans, for the securing of funds and for decommissioning implementation. This guide is based on current practices and standards in a number of NEA member countries and aims to help consolidate the practice and process of decommissioning cost estimation so as to make it more widely understood. It offers a useful reference for the practitioner and for training programmes.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235830
    Language: French
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD360
    Parallel Title: Parallelausg. OECD360; Belgie͏̈ 2015; Hoe doet Belgie͏̈ het?
    Keywords: Economics ; Belgium
    Abstract: OCDE360 vous offre les dernières analyses et données issues des publications phares de l’OCDE. De nombreuses infographies illustrent les grandes questions d’actualité. L’éducation, l’emploi, la croissance verte, les perspectives régionales, l’agriculture, la croissance économique, la crise financière et ses retombées sur la société et le développement : 8 thèmes qui abordent de manière synthétique la situation de votre pays ainsi que celle de l’ensemble de la scène internationale. Chaque texte est accompagné de deux pages d’infographies qui mettent en valeur les données OCDE provenant de trois graphiques issus de la publication d’origine, avec les liens Statlinks permettant de télécharger les données sources de chaque visualisation.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242791
    Language: English
    Pages: Online-Ressource (13 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 435 ; Méthode d'essai in vitro sur membrane d'étanchéité pour la corrosion cutanée
    Keywords: Environment
    Abstract: This updated Test Guideline 435 provides an in vitro membrane barrier test method that can be used to identify corrosive chemicals. The test method utilizes an artificial membrane designed to respond to corrosive chemicals in a manner similar to animal skin in situ.
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  • 69
    ISBN: 9789264242432
    Language: English
    Pages: Online-Ressource (14 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 491 ; Méthode d'essai d'exposition de courte durée in vitro pour l'identification des produits chimiques i) provoquant des lésions oculaires graves ou ii) ne relevant d'aucune classification pour irritation oculaire ou lésion oculaire grave
    Keywords: Environment
    Abstract: This Test Guideline describes a cytotoxicity-based in vitro assay that is performed on a confluent monolayer of Statens Seruminstitut Rabbit Cornea (SIRC) cells, cultured on a 96-well polycarbonate microplate. After five-minute exposure to a test chemical, the cytotoxicity is quantitatively measured as the relative viability of SIRC cells using the MTT assay. Decreased cell viability is used to predict potential adverse effects leading to ocular damage. Cell viability is assessed by the quantitative measurement, after extraction from the cells, of blue formazan salt produced by the living cells by enzymatic conversion of the vital dye MTT, also known as Thiazolyl Blue Tetrazolium Bromide. The obtained cell viability is compared to the solvent control (relative viability) and used to estimate the potential eye hazard of the test chemical. A test chemical is classified as UN GHS Category 1 when both the 5% and 0.05% concentrations result in a cell viability smaller than or equal to (≤) 70%. Conversely, a chemical is predicted as UN GHS No Category when both 5% and 0.05% concentrations result in a cell viability higher than (〉) 70%.
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  • 70
    ISBN: 9789264242715
    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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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242708
    Language: French
    Pages: Online-Ressource (16 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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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242784
    Language: French
    Pages: Online-Ressource (29 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 431; In vitro skin corrosion; reconstructed human epidermis (RHE) test method
    Keywords: Environment
    Abstract: La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La corrosion cutanée désigne la survenue de lésions irréversibles de la peau qui se manifestent par une nécrose visible, selon la définition du Système Général Harmonisé pour la Classification et l’Étiquetage des produits chimiques. Cette Ligne directrice décrit une procédure in vitro permettant d’identifier les substances et mélanges corrosifs et non corrosifs, en faisant appel à un épiderme humain reconstitué qui reproduit fidèlement les propriétés histologiques, morphologiques, biochimiques et physiologiques des couches supérieures de la peau humaine. La procédure sur épiderme humain reconstitué part du principe que les substances corrosives sont capables de pénétrer dans le stratum corneum (couche cornée) par diffusion ou érosion, et sont cytotoxiques pour les cellules des couches sous-jacentes. Deux réplicats sont employés pour chaque traitement (ou durée d'exposition), et pour les contrôles. Les substances corrosives sont identifiées sur la base de leur capacité à réduire la viabilité cellulaire en dessous des valeurs seuils définies pour des périodes d'exposition spécifiques. La viabilité cellulaire est mesurée via la conversion enzymatique du colorant vital MTT en un sel de formazan bleu mesuré quantitativement après son extraction des tissus. Les substances corrosives sont mises en évidence par leur capacité à faire chuter la viabilité cellulaire sous un seuil prédéterminé. Les produits chimiques colorés et ceux qui interfèrent avec le MTT peuvent également être testés par procédure HPLC. Plusieurs méthodes validées sont référencées dans la Ligne directrice et suivent la procédure décrite ci-dessus. Certaines méthodes référencées permettent par ailleurs la sous-catégorisation des produits corrosifs.
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242999
    Language: French
    Pages: Online-Ressource (26 p.)
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 439; In Vitro Skin Irritation; Reconstructed Human Epidermis Test Method
    Keywords: Environment
    Abstract: Cette Ligne directrice décrit une procédure in vitro qui peut être utilisée pour identifier les dangers présentés par les produits chimiques irritants (substances et mélanges) conformément à la Catégorie 2 du Système général harmonisé de classification et d’étiquetage (SGH) de l’ONU. Elle s’appuie sur un épiderme humain reconstitué, qui dans sa conception globale, reproduit les propriétés biochimiques et physiologiques de la partie supérieure de la peau humaine. La viabilité cellulaire est mesurée par la conversion enzymatique du colorant vital MTT en un sel de formazan bleu, qui est mesuré quantitativement après extraction des tissus. Les produits chimiques testés irritants sont identifiés par leur capacité à réduire la viabilité cellulaire au-dessous d’un seuil défini (inférieur ou égal à 50% pour la Catégorie 2 du SGH de l’ONU). Cette Ligne directrice comprend aussi des normes de performance pour l’évaluation de méthodes d’essai similaires ou modifiées sur épiderme humain reconstitué. Quatre méthodes d’essai validées sont conformes à cette Ligne directrice. En fonction du cadre législatif et du système de classification utilisé, cette procédure peut être utilisée pour déterminer l’irritation cutanée de produits chimiques testés, en tant qu’essai de substitution d’essai d’irritation cutanée in vivo, ou en tant qu’essai de substitution partiel, dans le cadre d’une stratégie d’essai à plusieurs niveaux. Les produits chimiques colorés et ceux qui interfèrent avec le MTT peuvent également être testés par procédure HPLC.
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  • 74
    ISBN: 9789264242739
    Language: English
    Pages: Online-Ressource (15 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 430 ; Corrosion cutanée in vitro ; Essai de résistance électrique transcutanée (RET)
    Keywords: Environment
    Abstract: This Test Guideline addresses the human health endpoint skin corrosion. It is based on the rat skin transcutaneous electrical resistance (TER) test method, which utilizes skin discs to identify corrosives by their ability to produce a loss of normal stratum corneum integrity and barrier function. This Test Guideline was originally adopted in 2004 and updated in 2015 to refer to the IATA guidance document.
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  • 75
    ISBN: 9789264242623
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 493 ; Ligne directrice axée sur la performance pour les essais in vitro faisant appel au récepteur d'oestrogène recombinant humain (hrER) pour la détection des substances ayant une affinité de liaison avec les récepteurs des oestrogènes
    Keywords: Environment
    Abstract: This Performance-Based Test Guideline (PBTG) describes in vitro assays, which provide the methodology for human recombinant in vitro assays to detect substances with estrogen receptor binding affinity (hrER binding assays). It comprises two mechanistically and functionally similar test methods for the identification of estrogen receptor (i.e. ERα) binders and should facilitate the development of new similar or modified test methods. The two reference test methods that provide the basis for this PBTG are: the Freyberger-Wilson (FW) In Vitro Estrogen Receptor (ER) Binding Assay Using a Full Length Human Recombinant ERα, and the Chemical Evaluation and Research Institute (CERI) In Vitro Estrogen Receptor Binding Assay Using a Human Recombinant Ligand Binding Domain Protein. This assay measures the ability of a radiolabeled ligand ([3H]17β-estradiol) to bind with the ER in the presence of increasing concentrations of a test chemical (i.e. competitor). Test chemicals that possess a high affinity for the ER compete with the radiolabeled ligand at a lower concentration as compared with those chemicals with lower affinity for the receptor. This assay consists of two major components: a saturation binding experiment to characterise receptor-ligand interaction parameters and document ER specificity, followed by a competitive binding experiment that characterises the competition between a test chemical and a radiolabeled ligand for binding to the ER. These test methods are being proposed for screening and prioritisation purposes, but also provide mechanistic information that can be used in a weight of evidence approach.
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  • 76
    ISBN: 9789264215771
    Language: French
    Pages: Online-Ressource (260 p.) , ill.
    Series Statement: PISA
    Parallel Title: Parallelausg. PISA 2012 Results; Creative Problem Solving (Volume V); Students' Skills in Tackling Real-Life Problems
    Keywords: Education
    Abstract: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) analyse non seulement les savoirs des élèves en mathématiques, en compréhension de l’écrit et en sciences, mais également leur savoir-faire. Vous avez entre les mains l’un des six volumes qui présentent les résultats de l’enquête PISA 2012, la cinquième édition de cette évaluation triennale.
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264242074
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Santé mentale et emploi
    Parallel Title: Parallelausg. Fit Mind, Fit Job; From Evidence to Practice in Mental Health and Work
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: La mauvaise santé mentale fait payer un lourd tribut aux personnes concernées, aux entreprises et à l’économie de manière générale. Les problèmes de santé mentale sont à l’origine d’une perte très importante de l’offre potentielle de main-d’œuvre, de taux élevés de chômage et engendrent des absences maladie et une baisse de productivité au travail. Ce rapport de synthèse, qui fait suite à un rapport introductif (« Mal-être au travail ? Mythes et réalités sur la santé mentale et l'emploi ») et à neuf études par pays, propose un résumé des résultats recueillis dans les pays qui ont participé à l’étude et avance des arguments en faveur d’une intervention plus forte des pouvoirs publics.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238701
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    Parallel Title: Erscheint auch als Drying wells, rising stakes
    DDC: 333.913
    RVK:
    RVK:
    Keywords: OECD ; Grundwasser ; Landwirtschaft ; Ökologischer Landbau ; OECD-Staaten ; Agriculture and Food ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser ; OECD ; Landwirtschaft ; Bewässerung ; Wassernutzung ; Grundwasser
    Abstract: Groundwater has provided great benefits to agriculture irrigation in semi-arid OECD countries, but its intensive use beyond recharge in certain regions has depleted resources and generated significant negative environmental externalities. The report provides a characterisation of the diversity of groundwater systems, reviews policies in OECD countries, and proposes a package of recommendations to ensure that groundwater can sustain its services to agriculture and contribute to climate change adaptation.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246171
    Language: French
    Pages: Online-Ressource (252 p.) , ill.
    Series Statement: Petite enfance, grands défis IV
    Series Statement: Petite enfance, grands défis
    Parallel Title: Parallelausg. Starting Strong IV; Monitoring Quality in Early Childhood Education and Care
    Keywords: Education
    Abstract: Les travaux de recherche montrent qu’en matière d’éducation et d’accueil des jeunes enfants, c’est la qualité qui prime. Les pays sont de plus en plus nombreux à mettre en place des mécanismes de suivi pour veiller à la qualité et à la transparence de ces programmes. Cette nouvelle publication examine comment les pays peuvent mettre au point et exploiter de tels mécanismes pour améliorer la qualité des services et du personnel dans l’intérêt du développement de l’enfant. Elle dresse un tableau international de la situation et fournit des exemples concrets pour aider les responsables de l’élaboration des politiques, les spécialistes du suivi et les professionnels de l’éducation à définir leurs propres pratiques et stratégies de suivi.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246997
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Erscheint auch als Costa Rica
    Keywords: Good Governance ; Costa Rica ; Governance ; Economics ; Costa Rica ; Good Governance ; Costa Rica
    Abstract: The review analyses key areas of public governance in Costa Rica and identifies opportunities to improve the performance of the state in order to ensure more effective and efficient service delivery for all citizens. It examines co-ordination at the centre of government, public policy monitoring and evaluation and the use of the budget framework for strategic planning. It also looks at human resource management, integrity policies and public procurement, and multi-level governance. The review provides recommendations to assist the government in strengthening the capacity of the public sector to support social and economic development.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264227064
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: Green Finance and Investment
    Parallel Title: Erscheint auch als Overcoming barriers to international investment in clean energy
    DDC: 353.6
    Keywords: Umweltschutzinvestition ; Nachhaltige Energieversorgung ; Welt ; Environment ; Finance and Investment ; Erneuerbare Energien ; Investition ; Handelshemmnis
    Abstract: The perceived potential of clean energy to support employment in the post-crisis recovery context has led several OECD and emerging economies to design green industrial policies aimed at protecting domestic manufacturers, notably through local-content requirements (LCRs). These typically require solar or wind developers to source a specific share of jobs, components or costs locally. Such requirements have been designed or implemented in the solar- and wind-energy sectors in at least 21 countries, including 16 OECD countries and emerging economies, mostly since 2009. Empirical evidence gathered in this report shows however that LCRs have actually hindered international investment across the solar PV and wind-energy value chains, by increasing the cost of inputs for downstream activities. This report also takes stock of other measures that can restrict international investment in solar PV and wind energy, such as trade remedies and technical barriers. This report provides policy makers with evidence-based analysis to guide their decisions in designing clean-energy support policies.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225442 , 9789264228535
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Parallel Title: Parallelausg. Perspectives des politiques de l'éducation 2015 ; Les réformes en marche
    Parallel Title: Erscheint auch als Making reforms happen
    RVK:
    Keywords: Bildungsreform ; Bildungspolitik ; Vergleich ; OECD-Staaten ; Bildungspolitik ; Bildungsreform ; Internationaler Vergleich ; Geschichte 2008-2014
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234314 , 9789264229679
    Language: English
    Pages: Online-Ressource (102 p.) , ill.
    Parallel Title: Parallelausg. L'adaptation nationale au changement climatique ; Nouvelles pratiques de suivi et d'évaluation
    Parallel Title: Erscheint auch als National climate change adaptation
    Keywords: Klimaschutz ; Welt ; Environment ; Klimaänderung ; Klimaschutz
    Abstract: Developing countries are increasingly moving towards more strategic national policies and plans, the effectiveness of which will depend upon proper assessment of a given country’s vulnerability to climate change. This report draws upon emerging monitoring and evaluation practices across developed and developing countries to identify four tools that countries can draw upon in their own assessment frameworks: 1) climate change risk and vulnerability assessments, 2) indicators to monitor progress on adaptation priorities, 3) project and programme evaluations to identify effective adaptation approaches, and 4) national audits and climate expenditure reviews. The appropriate mix of tools to monitor and evaluate national climate-change adaptation will to a large extent be determined by data availability, monitoring and evaluation capacity, and the ability to bring together the producers and the users of relevant climate information. The report also examines how development co-operation providers can support partner countries in their efforts to monitor and evaluate adaptation.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264232334 , 9789264238749
    Language: English
    Pages: Online-Ressource (140 p.) , ill.
    Parallel Title: Erscheint auch als OECD and selected partner economies
    DDC: 333.7
    Keywords: Energiekonsum ; Energiesteuer ; OECD-Staaten
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  • 85
    ISBN: 9789264239944
    Language: English
    Pages: Online-Ressource (60 p.) , ill.
    Parallel Title: Erscheint auch als State-owned enterprise governance
    Keywords: Öffentliches Unternehmen ; Unternehmensgründung ; OECD-Staaten ; Governance
    Abstract: This report reviews the rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing from responses from 24 countries to a questionnaire based on the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “Guidelines”), the report aims to provide guidance to authorities seeking to reform or review their ownership policies. It does so, first, by providing provides an inventory of national practices regarding the application of the Guidelines recommendation that governments should develop and issue an ownership policy that defines the overall objectives of state ownership, the state’s role in the corporate governance of state-owned enterprises (SOEs), and how it will implement its ownership policy. Second, the report illustrates how the state enterprise ownership policy is applied in situations where new SOEs are created, or when the state decides to terminate its enterprise ownership. The report was reviewed by the OECD Working Party on State Ownership and Privatisation Practices, which oversees implementation of the Guidelines, and is current as of October 2014.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264180147
    Language: English
    Pages: Online-Ressource (296 p.) , ill.
    Series Statement: Novel Food and Feed Safety
    Parallel Title: Erscheint auch als Safety assessment of foods and feeds derived from transgenic crops ; 1
    DDC: 664
    Keywords: Agriculture and Food ; Environment ; Science and Technology ; Futtermittel ; Gentechnologie
    Abstract: Volume I of this series compiles the science-based consensus documents of the OECD Task Force for the Safety of Novel Foods and Feeds from 2002 to 2008. They contain information for use during the regulatory assessment of food/feed products of modern biotechnology, i.e. developed from transgenic crops. Relevant information includes compositional considerations (nutrients, anti-nutrients, toxicants, allergens), use of the plant species as food/feed, key products and components suggested for analysis of new varieties for food use and for feed use, and other elements. These documents should be of value to applicants for commercial uses of novel foods and feeds, regulators and risk assessors in national authorities for their comparative approach, as well as the wider scientific community.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235410
    Language: English
    Pages: Online-Ressource (110 p.) , ill.
    Parallel Title: Erscheint auch als OECD The economic consequences of climate change
    Keywords: Klimawandel ; Soziale Kosten ; Wirtschaftlicher Schaden ; Welt ; Environment ; Welt ; Klimaänderung ; Auswirkung ; Soziale Kosten
    Abstract: This report provides a new detailed quantitative assessment of the consequences of climate change on economic growth through to 2060 and beyond. It focuses on how climate change affects different drivers of growth, including labour productivity and capital supply, in different sectors across the world. The sectoral and regional analysis shows that while the impacts of climate change spread across all sectors and all regions, the largest negative consequences are projected to be found in the health and agricultural sectors, with damages especially strong in Africa and Asia.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264247857 , 9789264240957
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Parallel Title: Erscheint auch als New approaches to SME and entrepreneurship financing
    Keywords: KMU ; Unternehmensfinanzierung ; Gründungsfinanzierung ; Mittelstandsfinanzierung ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services ; Klein- und Mittelbetrieb ; Finanzierung
    Abstract: Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures. This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246607 , 9789264238770
    Language: English
    Pages: Online-Ressource (224 p.)
    Keywords: Governance
    Abstract: Regulations are the rules that govern the everyday life of businesses and citizens. They are an essential instrument in the hands of government to promote economic growth, social welfare and environmental protection. However, regulations can also be costly and ineffective in achieving their objectives. The Regulatory Policy Outlook is the first evidence-based analysis of the progress made by countries to improve the way they regulate. Based on a unique survey filled by all OECD countries and the European Commission, the Outlook assesses progress in establishing the conditions for good regulation. It provides unique insights into the organisation and institutional settings in countries to design, enforce and revise regulations. It uncovers the areas of the regulatory cycle that receive too limited attention from policy makers, and identifies actors who have an important part to play to improve the way regulations are developed, implemented and evaluated. It reviews the use of three critical tools of regulatory policy (Regulatory Impact Assessment, stakeholder engagement and ex post evaluation) and proposes options to use them in a more strategic manner to inform the development and delivery of regulations.
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  • 90
    ISBN: 9789264241688
    Language: English
    Pages: Online-Ressource (56 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015
    Parallel Title: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Keywords: Doppelbesteuerung ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243279
    Language: English
    Pages: Online-Ressource (196 p.)
    Series Statement: OECD Development Pathways
    Parallel Title: Erscheint auch als Multi-dimensional review of Peru ; Vol. 1: Initial assessment
    Keywords: Development ; Peru ; Peru
    Abstract: Peru has experienced significant improvements in growth, well-being and poverty reduction since the introduction of macroeconomic reforms, economic openness and more effective social programmes in the 1990s. However, the country still faces structural challenges to escape the middle-income trap and consolidate its emerging middle class. This report reviews the main bottlenecks to boost inclusive development and well-being in Peru. These include education and skills, the labour market, innovation, transport infrastructure and logistics, governance and trust in institutions. These dimensions have considerable implications for levels of productivity, inequalities and labour informality in Peru.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238794 , 9789264233010
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Cardiovascular disease and diabetes
    Keywords: Herzkrankheit ; Diabetes ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Diabetes mellitus ; Kardiovaskuläre Krankheit
    Abstract: This report examines how countries perform in their ability to prevent, manage and treat cardiovascular disease (CVD) and diabetes. The last 50 years have witnessed remarkable improvements in CVD outcomes. Since 1960, overall CVD mortality rates have fallen by over 60%, but these improvements are not evenly spread across OECD countries, and the rising prevalence of diabetes and obesity are threatening to offset gains. This report examines how OECD countries deliver the programmes and services related to CVD and diabetes. It considers how countries have used available health care resources to reduce the overall burden of CVD and diabetes, and it focuses on the variation in OECD health systems’ ability to convert health care inputs (such as expenditure) into health gains.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264235885 , 9789264226371
    Language: French
    Pages: Online-Ressource (184 p.)
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Iceland 2014
    Keywords: Environment ; Iceland
    Abstract: Ce rapport est le troisième examen environnemental de l'Islande. Il évalue les progrès accomplis par l'Islande en termes de développement durable et de croissance verte, avec un accent particulier sur les aspects environnementaux des politiques énergétiques et touristiques du pays.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190504
    Language: English
    Pages: Online-Ressource (172 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Material resources, productivity and the environment
    Keywords: Natürliche Ressourcen ; Rohstoffvorkommen ; Produktivität ; OECD-Staaten ; Welt ; Environment ; Industry and Services ; OECD ; Natürliche Ressourcen ; Nachhaltigkeit
    Abstract: Improving resource productivity and ensuring a sustainable resource and materials management building on the principle of the 3Rs (reduce, reuse, recycle) is a central element of green growth policies. It helps to improve the environment, by reducing the amount of resources that the economy requires and diminishing the associated environmental impacts, and sustain economic growth by securing adequate supplies of materials and improving competitiveness. To be successful such policies need to be founded on a good understanding of how minerals, metals, timber or other materials flow through the economy throughout their life cycle, and of how this affects the productivity of the economy and the quality of the environment. This report contributes to this understanding. It describes the material basis of OECD economies and provides a factual analysis of material flows and resource productivity in OECD countries in a global context. It considers the production and consumption of materials, as well as their international flows and available stocks, and the environmental implications associated with their use. It also describes some of the challenges and opportunities associated with selected materials and products that are internationally-significant, both in economic and environmental terms (aluminium, copper, iron and steel, paper, phosphate rock and rare earth elements).
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264238121
    Language: English
    Pages: Online-Ressource (280 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Governança dos Recursos Hídricos no Brasil
    Parallel Title: Erscheint auch als Water resources governance in Brazil
    Keywords: Wasserpolitik ; Wasser ; Brasilien ; Governance ; Brazil ; Brasilien ; Wasser ; Ressourcenpolitik
    Abstract: Water is abundant in Brazil, but unevenly distributed across regions and users. Remarkable progress to reform the sector has been achieved since the 1997 National Water Law, but economic, climate and urbanisation trends generate threats that may jeopardize national growth and development. The consequences are particularly acute in regions where tensions across water users already exist or are likely to grow. The report is the result of a policy dialogue with more than 100 stakeholders at different levels in Brazil. It assesses the performance of Brazil’s water governance and suggests policy recommendations for strengthening the co-ordination between federal and state water policies and for setting up more robust water allocation regimes that can better cope with future risks. The report concludes with an action plan, which suggests concrete milestones and champion institutions to implement those recommendations.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225428
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    DDC: 362.1042580973
    Keywords: Gesundheitsversorgung ; Italien ; Social Issues/Migration/Health ; Italy ; Italien ; Medizinische Versorgung
    Abstract: This report reviews the quality of health care in Italy, seeks to highlight best practices, and provides a series of targeted assessments and recommendations for further improvements to quality of care. Italy’s indicators of health system outcomes, quality and efficiency are uniformly impressive. Life expectancy is the fifth highest in the OECD. Avoidable admission rates are amongst the very best in the OECD, and case-fatality after stroke or heart attack are also well below OECD averages. These figures, however, mask profound regional differences. Five times as many children in Sicily are admitted to hospital with an asthma attack than in Tuscany, for example. Despite this, quality improvement and service redesign have taken a back-seat as the fiscal crisis has hit. Fiscal consolidation has become an over-riding priority, even as health needs rapidly evolve. Italy must urgently prioritise quality of its health care services alongside fiscal sustainability. Regional differences must be lessened, in part by giving central authorities a greater role in supporting regional monitoring of local performance. Proactive, coordinated care for people with complex needs must be delivered by a strengthened primary care sector. Fundamental to each of these steps will be ensuring that the knowledge and skills of the health care workforce are best matched to needs.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246218
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Parallelausg. Perspectivas económicas de América Latina 2016 ; Hacia una nueva asociación con China
    Parallel Title: Erscheint auch als Towards a new partnership with China
    Keywords: China ; Lateinamerika ; Wirtschaftskooperation
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264234437
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Vers une croissance verte ? ; Suivi des progrès
    Parallel Title: Erscheint auch als Towards green growth?
    DDC: 333.7
    Keywords: Nachhaltige Entwicklung ; Wirtschaftswachstum ; OECD-Staaten ; Environment ; Nachhaltigkeit ; Wirtschaftswachstum
    Abstract: The 2011 Green Growth Strategy provided initial guidance to governments on how to achieve economic growth and development, while preventing costly environmental damage and inefficient resource use. What progress have countries made in aligning economic and environmental priorities since 2011? This report attempts to evaluate this progress and highlight where there is broad scope to heighten the ambition and effectiveness of green growth policy. It draws lessons from green growth mainstreaming across the OECD’s work programme, notably in terms of how governments can maximise institutional settings to seize economic opportunities surrounding the transition to a green economy, and considers ways to enrich the Green Growth Strategy based on work undertaken since its launch.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264244566
    Language: English
    Pages: Online-Ressource (198 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Health data governance
    Keywords: Governance ; Social Issues/Migration/Health ; Science and Technology ; OECD ; Medizinische Informatik
    Abstract: All countries are investing in health data. There are however significant cross-country differences in data availability and use. Some countries stand out for their innovative practices enabling privacy-protective data use while others are falling behind with insufficient data and restrictions that limit access to and use of data, even by government itself. Countries that develop a data governance framework that enables privacy-protective data use will not only have the information needed to promote quality, efficiency and performance in their health systems, they will become a more attractive centre for medical research. After examining the current situation in OECD countries, a multi-disciplinary advisory panel of experts identified eight key data governance mechanisms to maximise benefits to patients and to societies from the collection, linkage and analysis of health data and to, at the same time, minimise risks to the privacy of patients and to the security of health data. These mechanisms include coordinated development of high-value, privacy-protective health information systems, legislation that permits privacy-protective data use, open and transparent public communication, accreditation or certification of health data processors, transparent and fair project approval processes, data de-identification and data security practices that meet legal requirements and public expectations without compromising data utility and a process to continually assess and renew the data governance framework as new data and new risks emerge.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264246133
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. DAC-Prüfbericht über die Entwicklungszusammenarbeit; Deutschland 2015
    Parallel Title: Erscheint auch als OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Deutschland ; Development ; Germany ; Deutschland ; OECD ; Entwicklungshilfe
    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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