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  • 2015-2019  (870)
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  • Paris : OECD Publishing  (870)
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  • 1
    Zeitschrift/Serie
    Zeitschrift/Serie
    Connecting with emigrants : a global profile of diasporas ... (ab 2012-)
    Paris : OECD Publishing ; 2012 -
    Details
    Sprache: Englisch
    Erscheinungsverlauf: 2012 -
    DDC: 380
    Schlagwort(e): Zeitschrift ; Migration ; Minderheit
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Zeitschrift/Serie
    BSZ
    GBV
  • 2
    Zeitschrift/Serie
    Zeitschrift/Serie
    Connecting with emigrants : a global profile of diasporas ... (ab 2012-)
    Paris : OECD Publishing ; 2012 -
    Details
    Sprache: Englisch
    Erscheinungsverlauf: 2012 -
    DDC: 380
    Schlagwort(e): Zeitschrift ; Migration ; Minderheit
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Zeitschrift/Serie
    KOBV
  • 3
    Online-Ressource
    Online-Ressource
    Trends Shaping Education 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250178
    Sprache: Englisch
    Seiten: 1 online resource (120 pages)
    Serie: Trends Shaping Education
    Paralleltitel: Erscheint auch als
    DDC: 306.43
    Schlagwort(e): Education-Social aspects-OECD countries.. ; Education-Economic aspects-OECD countries ; Electronic books
    Kurzfassung: Executive Summary Overview: The impact of trends on the future of education Chapter 1. Globalisation Chapter 2. The future of the nation-state Chapter 3. Are cities the new countries? Chapter 4. Family matters Chapter 5. A brave new world.
    Anmerkung: Description based on publisher supplied metadata and other sources
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    BSZ
    GBV
  • 4
    Buch
    Buch
    Erfolgreiche Integration : Flüchtlinge und sonstige Schutzbedürftige (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251625
    Sprache: Deutsch
    Seiten: 75 Seiten , Illustrationen
    Originaltitel: Making integration work
    Paralleltitel: Parallele Sprachausgabe Making integration work
    Paralleltitel: Erscheint auch als Erfolgreiche Integration
    DDC: 330
    RVK:
    LB 56000
    RVK:
    MS 3600
    Schlagwort(e): Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Graue Literatur ; Graue Literatur ; Graue Literatur
    DOI: 10.1787/9789264251632-de
    URL: Inhaltsverzeichnis
    URL: http://sebi-images.zlb.de/inhaltsverzeichnisse/AK15971980.pdf
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Buch
    BSZ
    GBV
    KOBV
    MPI-MMG
  • 5
    Buch
    Buch
    Weaving together policies for social inclusion in Ireland (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252660
    Sprache: Englisch
    Seiten: 148 Seiten , Illustrationen
    Paralleltitel: Erscheint auch als Weaving Together Policies for Social Inclusion in Ireland
    Schlagwort(e): Soziale Integration ; Sozialpolitik ; Irland ; Graue Literatur ; Irland ; Sozialpolitik ; Soziale Integration
    DOI: 10.1787/9789264252677-en
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Buch
    GBV
    KOBV
  • 6
    Buch
    Buch
    Well-being in Danish cities (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265233
    Sprache: Englisch
    Seiten: 85 Seiten , Illustrationen
    Paralleltitel: Erscheint auch als Well-being in Danish Cities
    Schlagwort(e): Stadtbevölkerung ; Sozialer Indikator ; Zufriedenheit ; Dänemark ; Graue Literatur ; Dänemark ; Stadtbevölkerung ; Sozialer Indikator ; Zufriedenheit ; Arbeitsmarkt ; Einkommen
    DOI: 10.1787/9789264265240-en
    URL: Inhaltsverzeichnis
    URL: Inhaltsverzeichnis
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Buch
    GBV
    KOBV
  • 7
    Online-Ressource
    Online-Ressource
    Essai n 474: Test du Micronoyau sur Érythrocytes de Mammifères (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264779
    Sprache: Französisch
    Seiten: Online-Ressource (22 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 474; Mammalian Erythrocyte Micronucleus Test
    Schlagwort(e): Environment
    Kurzfassung: L'essai de micronoyaux de mammifères est employé pour la détection des dommages induits par la substance d'essai aux chromosomes ou à l'appareil mitotique des érythroblastes, par l'analyse des érythrocytes prélevés dans la moelle et/ou les cellules du sang périphérique des animaux, habituellement des rongeurs (souris ou rats). Le but de l'essai de micronoyaux est d'identifier des substances (liquide ou solide) qui causent des lésions cyto-génétiques et des micronoyaux dans lesquels il reste des fragments de chromosomes ou des chromosomes entiers. Une augmentation de la fréquence des érythrocytes polychromatiques micronucléés chez les animaux traités est une indication des dommages chromosomiques induits. Les animaux sont exposés à la substance d'essai par une voie d’exposition appropriée (habituellement par gavage à l'aide d'une sonde gastrique ou d'une canule de tubage adaptée, ou par injection intrapéritonéale). La moelle et/ou les cellules sanguines sont rassemblées, préparées sur des lames et colorées. Les lames sont analysées pour détecter la présence de micronoyaux. Chacun des groupes traités et de contrôle doivent inclure au moins 5 animaux analysables par sexe. L'administration des traitements se compose d'une dose unique de la substance d'essai ou de deux doses quotidiennes (ou plus). La dose limite est 2000 mg/kg pc/j pour le traitement jusqu'à 14 jours, et 1000 mg/kg pc/j pour le traitement de plus de 14 jours.
    DOI: 10.1787/9789264264779-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 8
    Online-Ressource
    Online-Ressource
    Essai n 473: Essai d'aberration Chromosomique In Vitro chez les Mammifères (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264656
    Sprache: Französisch
    Seiten: Online-Ressource (21 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 473; In Vitro Mammalian Chromosomal Aberration Test
    Schlagwort(e): Environment
    Kurzfassung: Le but de l'essai in vitro d'aberration chromosomique est d'identifier les agents qui causent des aberrations chromosomiques structurales dans les cellules mammifères cultivées. Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. L'essai in vitro d'aberration chromosomique peut utiliser des cultures de lignées cellulaires établies, des souches cellulaires ou des cultures de cellules primaires. Des cultures cellulaires sont exposées à la substance d'essai (liquide ou solide) avec et sans activation métabolique pendant environ 1.5 fois le cycle cellulaire normal. Au moins trois concentrations analysables de la substance d'essai devraient être employées. Il faut normalement réaliser les cultures en doublon à chaque niveau de dose. À intervalles prédéterminés après exposition des cultures de cellules à la substance d'essai, les cellules sont traitées avec une substance qui bloque la métaphase, récoltées et teintées. Les cellules métaphasiques sont analysées au microscope pour déceler les aberrations chromosomiques.
    DOI: 10.1787/9789264264656-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 9
    Online-Ressource
    Online-Ressource
    Test No. 223: Avian Acute Oral Toxicity Test (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264519
    Sprache: Englisch
    Seiten: Online-Ressource (28 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 223 ; Oiseaux, toxicité orale aigue͏̈
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes procedures designed to estimate the acute oral toxicity of substances to birds, and it provides three testing options: (1) limit dose test, (2) LD50-slope test, and (3) LD50-only test. The LD50-slope and LD50-only options are sequential testing procedures. The test method selected will depend on whether or not a definitive median dose (LD50) and slope of the dose-response curve are both needed. The limit dose test is the preferred test when toxicity is expected to be low and lethality is unlikely at the limit dose. The limit dose should be adequate for assessment purposes, and it is usually 2000 mg/kg-bwt. Five or ten birds are tested at the limit dose in addition to a control group. The LD50-slope test is the preferred test when regulatory or other requirements determine that the slope of the dose-response curve and/or the confidence interval is required in addition to an estimate of the LD50. This is a 3- or 4-stage test with 24 or 34 birds in addition to a control group. The LD50-only test is the preferred test when regulatory or other requirements determine that only the median lethal dose is required but neither the slope of the dose response curve or the confidence interval for the LD50 is required. This may be the appropriate test to estimate a percentile of a species sensitivity distribution of LD50s and to provide information for product labelling purposes. This test has two stages, with 14 birds in addition to a control group. Software to be used with TG 223. Click here. Software not part of the Mutual Acceptance of Data.
    DOI: 10.1787/9789264264519-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 10
    Online-Ressource
    Online-Ressource
    Test No. 222: Earthworm Reproduction Test (Eisenia fetida/Eisenia andrei) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264496
    Sprache: Englisch
    Seiten: Online-Ressource (29 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 222; Essai de reproduction chez le ver de terre (Eisenia fetida/Eisenia andrei)
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is designed to be used for assessing the effects of chemicals in soil on the reproductive output (and other sub-lethal end points) of the earthworm species Eisenia fetida or Eisenia andrei. Adult worms are exposed to a range of concentrations of the test substance either mixed into the soil or applied to the soil surface. The range of test concentrations is selected to encompass those likely to cause both sub-lethal and lethal effects over a period of eight weeks. The limit test corresponds to one dose level of 1000 mg/kg. This study includes the observation of unusual behaviour and morphology, the counting and weighing of the adult worms after the four primary weeks, the number of juveniles hatched at the end of the second 4-week period. The reproductive output of the worms exposed to the test substance is compared to that of the control(s) in order to determine the no observed effect concentration (NOEC) and/or ECx by using a regression model to estimate the concentration that would cause a x % reduction in reproductive output. The test concentrations should bracket the ECx so that the ECx then comes from interpolation rather than extrapolation.
    DOI: 10.1787/9789264264496-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
    BibTip Andere fanden auch interessant ...
    Online-Ressource
    MPI Ethno. Forsch.
  • 11
    Online-Ressource
    Online-Ressource
    Financing the Decommissioning of Nuclear Facilities (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265325
    Sprache: Englisch
    Seiten: Online-Ressource (23 p.)
    Serie: Radioactive Waste Management
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Decommissioning of both commercial and R&D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. It is important to understand the costs of decommissioning projects in order to develop realistic cost estimates as early as possible based on preliminary decommissioning plans, but also to develop funding mechanisms to ensure that future decommissioning expenses can be adequately covered. Sound financial provisions need to be accumulated early on to reduce the potential risk for residual, unfunded liabilities and the burden on future generations, while ensuring environmental protection. Decommissioning planning can be subject to considerable uncertainties, particularly in relation to potential changes in financial markets, in energy policies or in the conditions and requirements for decommissioning individual nuclear installations, and such uncertainties need to be reflected in regularly updated cost estimates. This booklet offers a useful overview of the relevant aspects of financing the decommissioning of nuclear facilities. It provides information on cost estimation for decommissioning, as well as details about funding mechanisms and the management of funds based on current practice in NEA member countries.
    DOI: 10.1787/9789264265325-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 12
    Online-Ressource
    Online-Ressource
    Test No. 473: In Vitro Mammalian Chromosomal Aberration Test (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264649
    Sprache: Englisch
    Seiten: Online-Ressource (22 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Schlagwort(e): Environment
    Kurzfassung: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
    DOI: 10.1787/9789264264649-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
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  • 13
    Online-Ressource
    Online-Ressource
    Essai n 455: Ligne directrice axée sur la performance pour les essais in vitro de transactivation par transfection stable visant la détection des substances agonistes et antagonistes des récepteurs des oestrogènes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264632
    Sprache: Französisch
    Seiten: Online-Ressource (86 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 455; Performance-Based Test Guideline for Stably Transfected Transactivation In Vitro Assays to Detect Estrogen Receptor Agonists and Antagonists
    Schlagwort(e): Environment
    Kurzfassung: Marketing blurb in French La présente Ligne directrice pour les essais axée sur la performance (LDAP) décrit la méthodologie des essais in vitro de transactivation par transfection stable visant la détection des substances agonistes et antagonistes des récepteurs des œstrogènes (essais de TA ER). Elle comprend des méthodes d’essai structurellement et fonctionnellement similaires pour détecter les substances agonistes et antagonistes des récepteurs des œstrogènes, et devrait faciliter le développement de nouvelles méthodes similaires ou modifiées. La base de la présente LDAP est constituée de deux méthodes d’essai de référence de TA ER. Ces deux méthodes sont les suivantes: essai de TA par transfection stable (essai STTA) faisant appel à la lignée cellulaire hERα-HeLa-9903, dérivée d’une tumeur de col utérin d’origine humaine, et l’essai de TA ER BG1Luc faisant appel à la lignée cellulaire BG-1Luc-4E2, dérivée d’adénocarcinome ovarien d’origine humaine. Les lignées cellulaires utilisées dans ces essais expriment les récepteurs des œstrogènes et ont été transfectées de façon stable avec un gène rapporteur de la luciférase répondant aux ER. Ces essais servent à détecter les substances chimiques qui peuvent activer (activité agoniste) et aussi inhiber (activité antagoniste) la transcription régulée par les ER. Les ER sont activés après liaison du ligand au récepteur Le complexe récepteur-ligand se fixe ensuite à certains éléments de réponse de l’ADN et transactive ainsi le gène rapporteur, induisant une augmentation de l’expression cellulaire d’une enzyme marqueur (par exemple la luciférase dans les sytèmes faisant appel à la luciférase). L’enzyme transforme ensuite son substrat en produit bioluminescent mesurable quantitativement à l’aide d’un luminomètre. Les présentes méthodes sont proposées à des fins de dépistage et de priorisation, mais elles peuvent aussi livrer des informations sur les mécanismes d’action pouvant être utilisées dans le cadre d’une approche fondée sur le poids de la preuve.
    DOI: 10.1787/9789264264632-fr
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    MPI Ethno. Forsch.
  • 14
    Online-Ressource
    Online-Ressource
    The Governance of Inclusive Growth : An Overview of Country Initiatives (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265189
    Sprache: Englisch
    Seiten: Online-Ressource (492 p.) , ill.
    Paralleltitel: Erscheint auch als The governance of inclusive growth
    RVK:
    QG 000
    Schlagwort(e): Wachstumspolitik ; Entwicklungsstrategie ; Bürgerbeteiligung ; OECD-Staaten ; Governance ; Bericht ; OECD ; Wirtschaftskooperation
    Kurzfassung: Achieving inclusive growth relates closely to how governments work and how policies are designed, implemented, delivered and evaluated. This publication presents an overview of country initiatives concerning inclusive growth in 39 OECD member and partner countries. It was prepared in the context of the OECD Public Governance Ministerial Meetings held in Helsinki, Finland, on 28 October 2015. The publication focuses on four core issues: engaging with citizens and businesses for more inclusive policies and services; innovative policy design for inclusive growth; improving the delivery of services for and with citizens; and, strengthening accountability through better performance management and evaluation.
    DOI: 10.1787/9789264265189-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 15
    Online-Ressource
    Online-Ressource
    Open Government in Indonesia (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265905
    Sprache: Englisch
    Seiten: Online-Ressource (292 p.) , ill.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Erscheint auch als Open government in Indonesia
    Schlagwort(e): E-Government ; Indonesien ; Governance ; Indonesia ; Indonesien ; Verwaltung ; Vernetzung ; E-Government
    Kurzfassung: This review analyses open government principles and practices in Indonesia, highlighting opportunities for - as well as barriers to - achieving the country’s public governance reforms. It covers a wide range of topics, including the co-ordination of open government reforms by the centre of government, citizen engagement mechanisms, anti-corruption and integrity, digital government and open government data, budget transparency, public sector innovation, and the link between open government reforms and the UN Sustainable Development Goals. It provides concrete recommendations on how to further strengthen and embed openness in policy making at all levels of government, drawing on the best experiences of OECD countries.
    DOI: 10.1787/9789264265905-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 16
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Morocco 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264261044
    Sprache: Englisch
    Seiten: Online-Ressource (140 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Maroc 2016 ; Phase 2 ; mise en œuvre pratique des normes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Morocco 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Marokko ; Taxation ; Morocco
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Morocco. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264261044-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 17
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Peru 2016 : Phase 1: Legal and Regulatory Framework (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265752
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Peru 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Peru ; Taxation ; Peru
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264265752-en
    URL: Volltext
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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    Online-Ressource
    MPI Ethno. Forsch.
  • 18
    Online-Ressource
    Online-Ressource
    Enabling China's Transition towards a Knowledge-based Economy : (Chinese version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266858
    Sprache: Chinesisch
    Seiten: Online-Ressource (20 p.)
    Paralleltitel: Parallelausg. Enabling China's Transition towards a Knowledge-based Economy
    Schlagwort(e): Economics ; Industry and Services ; China, People’s Republic
    Kurzfassung: Since the beginning of China’s economic transformation in the early 1970s, investment has been a key driver of China’s growth and has contributed to substantial improvements in living standards. Over three decades of average annual GDP growth of 10%, disposable incomes have soared, lifting hundreds of millions of people out of extreme poverty. The share of the population living in extreme poverty has declined from above 90% in the early 1980s to less than 10% today. However, this growth model is no longer sustainable. Returns on investment have declined, although they are still higher than those of the Asian Tigers. Excess capacity is plaguing several sectors, and negative externalities have been onerous, notably in terms of environmental degradation and income inequality. A key objective of the 13th Five-Year Plan (2016-2020) is therefore to move the economy towards a path of more balanced, sustainable and inclusive growth.
    DOI: 10.1787/9789264266858-zh
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  • 19
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    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Maroc 2016 : Phase 2 : mise en œuvre pratique des normes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266223
    Sprache: Französisch
    Seiten: Online-Ressource (152 p.)
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Morocco 2016; Phase 2; Implementation of the Standard in Practice
    Schlagwort(e): Taxation ; Morocco
    Kurzfassung: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour le Maroc. Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.
    DOI: 10.1787/9789264266223-fr
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  • 20
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominica 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266124
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Dominica 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominica ; Taxation ; Dominica
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominica. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266124-en
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  • 21
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    OECD Public Governance Reviews: Spain 2016 : Linking Reform to Results for the Country and its Regions (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263024
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.) , ill.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Erscheint auch als OECD public governance reviews
    Schlagwort(e): Verwaltungsreform ; Regionalverwaltung ; Spanien ; Governance ; Economics ; Spain
    Kurzfassung: In 2014, Spain launched a set of administrative reforms called “The CORA reform” as part of broader fiscal reforms. The CORA was a comprehensive and ambitious programme to create conditions for a more transparent public administration closer to citizens and businesses. The reforms were the subject of an OECD Public Governance Review undertaken in 2014. This progress report, the first of its kind, analyses how the OECD recommendations in the 2014 review have been implemented so far at the national level. In addition, it describes how the autonomous communities Galicia and Murcia have implemented the recommendations, and discusses the challenges that remain for achieving effective co-ordination and closer collaboration between the central and the regional levels in the area of public sector reform.
    DOI: 10.1787/9789264263024-en
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  • 22
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    Revenue Statistics in Asian Countries 2016 : Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266483
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.) , ill.
    DOI: 10.1787/9789264266483-en
    URL: Volltext
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  • 23
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    Financing Climate Action in Eastern Europe, the Caucasus and Central Asia (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266339
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.) , ill.
    Serie: Green Finance and Investment
    Paralleltitel: Erscheint auch als Financing climate action in Eastern Europe, the Caucasus and Central Asia
    Schlagwort(e): Klimaschutz ; Finanzierung ; Entwicklungsfinanzierung ; Osteuropa ; Kaukasus ; Zentralasien ; Energy ; Environment ; Finance and Investment ; Bericht ; Klimaschutz ; Finanzierung ; Osteuropa ; Zentralasien
    Kurzfassung: This report aims to shed light on how EECCA countries and development co-operation partners are working together to finance climate actions, using the OECD DAC database to examine finance flows by provider, sector, financial instrument, channel, etc. A significant amount was committed by international public sources to the 11 countries comprising the EECCA in 2013 and 2014 (i.e. USD 3.3 billion per year), but the scale of such finance varies considerably from country to country and is insufficient to achieve and strengthen their climate targets communicated through the Intended Nationally Determined Contributions COP21. In addition, while a range of climate-related policies have already been developed by the EECCA countries, the extent to which such policies are being effectively implemented and conducive to attracting climate finance is still unclear. In this respect, this report proposes a set of questions for the EECCA countries to self-assess their readiness to seize opportunities to access scaled-up climate finance from various sources: public, private, international and domestic.
    DOI: 10.1787/9789264266339-en
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  • 24
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    Policy Priorities for Making Poland a More Inclusive and Knowledge-Based Economy (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267886
    Sprache: Englisch
    Seiten: Online-Ressource (44 p.)
    Serie: Better Policies
    Schlagwort(e): Economics ; Poland
    Kurzfassung: Twenty years into its membership in the OECD, Poland has achieved impressive progress in terms of the living standards of its citizens. The country did not only manage to significantly reduce the GDP per capita gap with other OECD countries, but it also caught up with respect to several other dimensions of well-being. To ensure further widespread improvements in living standards, Poland needs to continue to move towards higher-technology production, boosting productivity and improving access to high-quality jobs and good pay. This report reviews recently implemented and planned reforms that aim to achieve these goals and proposes further policy measures to help Poland make the shift towards a more knowledge-based economy. To safeguard inclusiveness, it is crucial that the government also put in place appropriate policies to ensure that no one is left behind during this transformation and that all firms and all citizens can equally participate in and benefit from it.
    DOI: 10.1787/9789264267886-en
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  • 25
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    Starting Strong IV : Qualitätsmonitoring in der Frühkindlichen Bildung, Betreuung und Erziehung (2016)
    Paris : OECD Publishing | Munich : German Youth Institute
    Details
    ISBN: 9789264268289
    Sprache: Deutsch
    Seiten: Online-Ressource (350 p.) , ill.
    Schlagwort(e): Education
    DOI: 10.1787/9789264268289-de
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  • 26
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    Essai n 232 : Essai de reproduction de collemboles dans le sol (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085756
    Sprache: Französisch
    Seiten: Online-Ressource (22 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne directrice est destinée à évaluer les effets des substances chimiques sur la reproduction des collemboles dans le sol. Folsomia candida, qui se reproduit par parthénogénèse, est l’espèce recommandée, mais une autre espèce telle que Folsomia Fimetaria, dont la reproduction est sexuée, peut aussi être utilisée si les critères de validité sont remplis. Cette Ligne directrice peut être utilisée pour des substances solubles ou insolubles, mais elle ne s’applique pas aux substances volatiles. L’objectif est de déterminer les effets toxiques de la substance sur la mortalité des adultes et sur le taux de reproduction exprimé respectivement par la CLx et la CEx, ou par les valeurs CSEO/CMEO. Le nombre de concentrations d’essai varie en fonction des effets à mesurer. Pour une approche combinée visant à déterminer les CSEO/CMEO, huit concentrations formant une série géométrique, quatre réplicats pour chaque concentration et huit réplicats témoins sont utilisés. Dans chaque récipient d’essai, 10 juvéniles F. candida (ou 10 males et 10 femelles F. fimetaria) sont placés sur 30 g de sol artificiel modifié OCDE contenant 5 % de matière organique. La durée d’un essai de reproduction définitif est de 4 semaines pour F. candida et de 3 semaines pour F. fimetaria.
    DOI: 10.1787/9789264085756-fr
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  • 27
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    Test No. 476: In Vitro Mammalian Cell Gene Mutation Tests using the Hprt and xprt genes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264809
    Sprache: Englisch
    Seiten: Online-Ressource (18 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 476 ; Essais in vitro de mutation génique sur cellules de mammifères utilisant les gènes Hprt et xprt
    Schlagwort(e): Environment
    Kurzfassung: The in vitro mammalian cell gene mutation test can be used to detect gene mutations induced by chemical substances. In this test, the used genetic endpoints measure mutation at hypoxanthine-guanine phosphoribosyl transferase (HPRT), and at a transgene of xanthineguanine phosphoribosyl transferase (XPRT). The HPRT and XPRT mutation tests detect different spectra of genetic events. Cells in suspension or monolayer culture are exposed to, at least four analysable concentrations of the test substance, both with and without metabolic activation, for a suitable period of time. They are subcultured to determine cytotoxicity and to allow phenotypic expression prior to mutant selection. Cytotoxicity is usually determined by measuring the relative cloning efficiency (survival) or relative total growth of the cultures after the treatment period. The treated cultures are maintained in growth medium for a sufficient period of time, characteristic of each selected locus and cell type, to allow near-optimal phenotypic expression of induced mutations. Mutant frequency is determined by seeding known numbers of cells in medium containing the selective agent to detect mutant cells, and in medium without selective agent to determine the cloning efficiency (viability). After a suitable incubation time, colonies are counted.
    DOI: 10.1787/9789264264809-en
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  • 28
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    Essai n 226 : Essai de reproduction d'un acarien prédateur (Hypoaspis (Geolaelaps) aculeifer) dans le sol (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264564
    Sprache: Französisch
    Seiten: Online-Ressource (26 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Paralleltitel: Parallelausg. Test No. 226; Predatory mite (Hypoaspis (Geolaelaps) aculeifer) reproduction test in soil
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne directrice décrit une méthode pour évaluer les effets de substances chimiques dans le sol sur la reproduction de l’espèce d’acariens Hypoaspis (Geolaelaps) aculeifer Canestrini (Acari: Laelapidae). Elle s’applique à des substances solubles dans l’eau ou insolubles, mais pas à des substances volatiles. 28-35 jours après le début de la ponte des œufs, des femelles adultes d’âge similaire sont exposées à un ensemble de concentrations d’une substance d’essai mélangée à 20 g (poids sec) de sol artificiel. Selon la mesure finale (ECx, NOEC ou les deux), cinq à douze concentrations doivent être testées. Il est recommandé de préparer au moins deux à quatre réplicats pour chaque concentration d’essai et six à huit réplicats pour le témoin, chaque réplicat comportant 10 animaux. A 20°C, le test dure 14 jours après l’exposition des femelles, ce qui permet à la progéniture témoin d’atteindre l’étape de deutonymphe. Le nombre de femelles survivantes (pour un test valide, mortalité ≤ 20%) et le nombre de jeunes acariens par récipient (pour un test valide, au moins 50) sont déterminés. La fécondité des acariens exposés à la substance d’essai est comparée à celle des femelles témoins afin de déterminer la ECx (p.ex. EC10, EC50) ou la concentration pour laquelle aucun effet n’est observé (NOEC). Toutes autres différences observées dans le comportement et la morphologie par rapport aux acariens témoins doivent être reportées.
    DOI: 10.1787/9789264264564-fr
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  • 29
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    Making Cities Work for All : Data and Actions for Inclusive Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263260
    Sprache: Englisch
    Seiten: Online-Ressource (132 p.) , ill.
    Paralleltitel: Erscheint auch als Making cities work for all
    Schlagwort(e): Stadtwachstum ; Soziale Integration ; OECD-Staaten ; Urban, Rural and Regional Development ; Stadt ; Wirtschaftswachstum ; Nachhaltigkeit
    Kurzfassung: Cities are places where opportunities for prosperity coexist with stark inequalities between the richest and the poorest. Cities produce and attract highly educated workers and innovative employers. It is usually easier in cities than in other parts of the country for individuals to climb up the income, education or jobs ladder. But cities, especially the largest ones, also concentrate inequalities, both in income and in other well-being aspects, that remain remarkably high in many OECD economies. Access to opportunities seems stalled for many low-income urban residents, who often live in distressed neighbourhoods. This report provides ground-breaking, internationally comparable data on economic growth, inequalities and well-being at the city level in OECD countries. It provides empirical evidence on how cities are diverging from, or converging with, other parts of the country, and of the extent of inequality within cities. Finally, it proposes a framework for action, to help national and local governments reorient policies towards more inclusive growth in cities – a new approach to growth that ensures that no part of society is left behind.
    DOI: 10.1787/9789264263260-en
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  • 30
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    Essai n 490 : Essai In Vitro de Mutation Génique Sur Cellules de Mammifères Utilisant le Gène de la Thymidine Kinase (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264915
    Sprache: Französisch
    Seiten: Online-Ressource (29 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 490; In Vitro Mammalian Cell Gene Mutation Tests Using the Thymidine Kinase Gene
    Schlagwort(e): Environment
    Kurzfassung: L'essai in vitro de mutation génique sur des cellules de mammifères peut être employé pour détecter des mutations induites par les substances chimiques. Cette Ligne directrice comprend deux essais de mutation génique, avec deux lignées cellulaires spécifiques tk hétérozygotes : les cellules L5178Y tk+/-3.7.2C pour le test du lymphome de souris (mouse lymphoma essai) (MLA), et les cellules TK6 tk+/- pour l’essai TK6. Les types d’événements génétiques détectés en utilisant le locus tk comprennent soit les mutations géniques que les changements chromosomiques. Des cellules en suspension ou en culture monocouche sont exposées à quatre concentrations analysables de la substance d'essai au moins, avec et sans activation métabolique, pendant une période appropriée. Elles sont repiquées pour déterminer la cytotoxicité et pour permettre l'expression phénotypique avant la sélection. La cytotoxicité est habituellement déterminée en mesurant l'efficacité de clonage relative (survie) ou la croissance totale relative des cultures après la période de traitement. Les cultures traitées sont maintenues dans le milieu de croissance pendant une période suffisante, caractéristique de chaque locus et de chaque type cellulaire, afin de permettre l'expression phénotypique presque optimale des mutations induites. La fréquence de mutant est déterminée par l’ensemencement d’un nombre connu de cellules dans le milieu contenant l'agent sélectif pour détecter des cellules mutantes, et dans le milieu sans agent sélectif pour déterminer l'efficacité de clonage (viabilité). Après un temps approprié d'incubation, des colonies sont comptées.
    DOI: 10.1787/9789264264915-fr
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  • 31
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    World Energy Balances 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263116
    Sprache: Englisch
    Seiten: Online-Ressource (693 p.)
    Serie: World Energy Balances
    DOI: 10.1787/9789264263116-en
    URL: Volltext
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  • 32
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    Essai n 478 : Essai de mutation létale dominante chez le rongeur (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264830
    Sprache: Französisch
    Seiten: Online-Ressource (18 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 478; Rodent Dominant Lethal Test
    Schlagwort(e): Environment
    Kurzfassung: L’essai de mutation létale dominante a pour but de détecter si certaines substances chimiques engendrent des mutations résultant d’aberrations chromosomiques dans les cellules germinales. En outre, l’essai de mutation létale dominante se prête bien à l’évaluation de la génotoxicité, car, malgré des variations entre les espèces, les facteurs du métabolisme in vivo, la pharmacocinétique et les processus de réparation de l’ADN sont actifs et contribuent aux réponses. L’apparition d’une mutation létale dominante à la suite d’une exposition à un produit chimique d’essai indique que cette substance a affecté le tissu germinal de l’animal étudié. La LD 478 initiale a été adoptée en 1984. La présente version modifiée de cette ligne directrice reflète plus de trente années d’expérience de cet essai et tient compte des possibilités de l’intégrer ou de le combiner à d’autres essais de toxicité, notamment pour le développement, la reproduction ou encore des essais de génotoxicité; cependant, étant donné les limitations de l’essai et le grand nombre d’animaux utilisés, cet essai n’a pas vocation à être utilisé en première intention, mais plutôt comme méthode d’essai supplémentaire quand il n’existe pas d’alternative pour satisfaire les exigences réglementaire.
    DOI: 10.1787/9789264264830-fr
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  • 33
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    Test No. 455: Performance-Based Test Guideline for Stably Transfected Transactivation In Vitro Assays to Detect Estrogen Receptor Agonists and Antagonists (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265295
    Sprache: Englisch
    Seiten: Online-Ressource (83 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 455; Ligne directrice axée sur la performance pour les essais in vitro de transactivation par transfection stable visant la détection des substances agonistes et antagonistes des récepteurs des oestrogènes
    Schlagwort(e): Environment
    Kurzfassung: This Performance-Based Test Guideline (PBTG) describes in vitro assays, which provide the methodology of Stably Transfected Transactivation to detect Estrogen Receptor Agonists and Antagonists (ER TA assays). It comprises mechanistically and functionally similar test methods for the identification of estrogen receptor agonists and antagonists 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 Stably Transfected TA (STTA) assay using the (h) ERα-HeLa-9903 cell line, derived from a human cervical tumor, and the BG1Luc ER TA assay using the BG1Luc-4E2 cell line, derived from a human ovarian adenocarcinoma. The cell lines used in these assays express ER and have been stably transfected with an ER responsive luciferase reporter gene. The assays are used to identify chemicals that activate (i.e. act as agonists) and also suppress (i.e. act as antagonists) ER- dependent transcription. ER are activated following ligand binding, after which the receptor-ligand complex binds to specific DNA response elements and transactivates the reporter gene, resulting in increased cellular expression of a marker enzyme (e.g. luciferase in luciferase based systems). The enzyme then transforms the substrate to a bioluminescent product that can be quantitatively measured with a luminometer. 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.
    DOI: 10.1787/9789264265295-en
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  • 34
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    Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth : (Arabic version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266001
    Sprache: Arabisch
    Seiten: Online-Ressource (47 p.)
    Paralleltitel: Parallelausg. Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth
    Paralleltitel: Parallelausg. Des politiques meilleures au service de la croissance inclusive et de l'intégration économique dans la région MENA ; Politiques meilleures
    Schlagwort(e): Economics
    Kurzfassung: The MENA region registered relatively dynamic economic growth and investment rates during the first decade of the century, even during the global economic and financial crisis. This was helped by important reforms by many governments to increase economic openness, diversification, private sector development and institutional reform. The participation of Tunisia and Jordan in the Open Government Partnership, the massive investment in infrastructure by Morocco and Egypt to increase connectivity and improve participation in global trade, and the efforts of the United Arab Emirates to diversify its economy demonstrate the great potential of the region to achieve progress. However, recent political instability and security threats have considerably slowed economic prospects. Reforms have not succeeded in tackling deeper structural challenges, such as corruption, unemployment, uneven development and unequal opportunities, especially for disadvantaged regions, women and youth. Appropriate policy responses are needed to regain stability and lay the foundations for a more open economy and a more inclusive development model. While the MENA region is profoundly heterogeneous, there are significant common economic and institutional trends that support the need for more concerted action to exploit the immense potential of the region and ensure its fruitful integration into the global economy.
    DOI: 10.1787/9789264266001-ar
    URL: Volltext
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Azerbaijan 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266049
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Azerbaijan 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aserbaidschan ; Taxation ; Azerbaijan
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Azerbaijan. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266049-en
    URL: Volltext
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  • 36
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Burkina Faso 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266070
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Burkina Faso 2016 ; Phase 2 ; mise en œuvre pratique des normes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Burkina Faso 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Burkina Faso ; Taxation ; Burkina Faso ; Burkina Faso ; Steuer
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Burkina Faso. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266070-en
    URL: Volltext
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  • 37
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    Das politiques meilleures au service de la croissance inclusive et de l'intégration économique dans la région MENA : Politiques meilleures (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266018
    Sprache: Französisch
    Seiten: Online-Ressource (47 p.)
    Paralleltitel: Parallelausg. Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth
    Paralleltitel: Parallelausg. Strengthening governance and competitiveness in the MENA region for stronger and more inclusive growth; (Arabic version)
    Schlagwort(e): Economics
    Kurzfassung: La région MENA a enregistré dans les dix premières années du siècle des taux de croissance économique et d’investissement relativement élevés, même pendant la crise économique et financière mondiale. Ce dynamisme résulte en partie des importantes réformes mises en place par de nombreux gouvernements en faveur de l’ouverture économique, de la diversification, du développement du secteur privé et de la réforme des institutions. La participation de la Tunisie et de la Jordanie au Partenariat pour un gouvernement transparent, les investissements massifs effectués par le Maroc et l’Égypte dans les infrastructures pour améliorer la connectivité et la participation aux échanges mondiaux et les efforts de diversification économique des Émirats arabes unis témoignent de l’importance des possibilités de progrès de la région. Cependant, l’instabilité politique récente et les menaces qui pèsent sur la sécurité altèrent considérablement les perspectives de croissance économique. Les réformes ne sont pas parvenues à remédier aux problèmes structurels les plus profonds, comme la corruption, le chômage, les disparités de développement et l’inégalité des chances qui touche particulièrement les régions défavorisées, les femmes et les jeunes. Il faut trouver des solutions adaptées pour rétablir la stabilité et jeter les bases d’une économie plus ouverte et d’un modèle de développement plus inclusif. Malgré sa grande hétérogénéité, la région MENA présente sur le plan des évolutions économiques et institutionnelles d’importants points communs, qui confirment qu’il faut une action plus concertée pour exploiter l’immense potentiel de la région et assurer le succès de son intégration dans l’économie mondiale.
    DOI: 10.1787/9789264266018-fr
    URL: Volltext
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  • 38
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    tude de l'OCDE sur la gestion des risques au Maroc (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267145
    Sprache: Französisch
    Seiten: Online-Ressource (240 p.) , ill.
    Schlagwort(e): Governance ; Morocco
    Kurzfassung: L’étude de l’OCDE sur la gestion des risques au Maroc analyse l’action d’acteurs multiples, allant du gouvernement central, des collectivités territoriales, des organes de recherche, du secteur privé et de la société civile, en faveur d’une gestion efficace des risques majeurs. Elle porte une attention particulière aux questions de gouvernance, de coordination et d’inclusion. Son analyse prend en compte l’ensemble du cycle de gestion des risques (évaluation des risques, prévention et atténuation, réponse et gestion de l'urgence, et relèvement et reconstruction), et identifie les défis restant à relever pour renforcer la résilience de l’économie et de la société marocaine face aux risques.
    DOI: 10.1787/9789264267145-fr
    URL: Volltext
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  • 39
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    Diseñar normas de transparencia fiscal internacional eficaces, Acción 3 - Informe final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267091
    Sprache: Spanisch
    Seiten: Online-Ressource (72 p.)
    Serie: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Paralleltitel: Parallelausg. Designing Effective Controlled Foreign Company Rules, Action 3 - 2015 Final Report
    Paralleltitel: Parallelausg. Concevoir des règles efficaces concernant les sociétés étrangères contrôlées, Action 3 - Rapport final 2015
    Schlagwort(e): Taxation
    Kurzfassung: El trabajo incardinado en esta acción presenta en forma de módulos o bloques funcionales las distintas recomendaciones inherentes al diseño de normas CFC de transparencia fiscal internacional eficaces. Dichas recomendaciones han sido concebidas para garantizar que las jurisdicciones que opten por implementarlas apliquen normas que impidan de manera más efectiva que los contribuyentes trasladen sus rentas u otros rendimientos a filiales situadas en el extranjero. A continuación se enumeran los seis módulos o bloques funcionales para el diseño de normas CFC eficaces que establece el informe: 1) definición de «sociedad extranjera controlada (SEC)»; 2) exenciones aplicables a las SEC y determinación de umbrales impositivos; 3) definición de «rentas SEC»; 4) cómputo de rentas; 5) atribución de rentas, y 6) prevención y eliminación de la doble imposición. Partiendo de que cada país otorga una prioridad distinta a los propios objetivos políticos, las recomendaciones presentes en el informe conciben un cierto grado de flexibilidad de cara a la aplicación de las normas CFC destinadas a luchar contra la erosión de la base imponible y el traslado de beneficios preservando la coherencia de y compatibilidad con los objetivos políticos del sistema tributario al completo, junto con las obligaciones jurídicas a nivel internacional del país en cuestión.
    DOI: 10.1787/9789264267091-es
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  • 40
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    States of Fragility 2016 : Understanding Violence (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267213
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.)
    Schlagwort(e): Failed State ; Begrenzte Staatlichkeit ; Gewalttätigkeit ; Einflussgröße ; Politik ; Soziales Feld ; Umweltfaktor ; Innere Sicherheit ; Kausalität ; Ursache
    DOI: 10.1787/9789264267213-en
    URL: Volltext
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  • 41
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    Test No. 478: Rodent Dominant Lethal Test (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264823
    Sprache: Englisch
    Seiten: Online-Ressource (15 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 478 ; Essai de mutation létale dominante chez le rongeur
    Schlagwort(e): Environment
    Kurzfassung: The purpose of the Dominant lethal (DL) test is to investigate whether chemical agents produce mutations resulting from chromosomal aberrations in germ cells. In addition, the dominant lethal test is relevant to assessing genotoxicity because, although they may vary among species, factors of in vivo metabolism, pharmacokinetics and DNA-repair processes are active and contribute to the response. Induction of a DL mutation after exposure to a test chemical indicates that the chemical has affected germinal tissue of the test animal. This modified version of the Test Guideline reflects more than thirty years of experience with this test and the potential for integrating or combining this test with other toxicity tests such as developmental, reproductive toxicity, or genotoxicity studies; however due to its limitations and the use of a large number of animals this assay is not intended for use as a primary method, but rather as a supplemental test method which can only be used when there is no alternative for regulatory requirements.
    DOI: 10.1787/9789264264823-en
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  • 42
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    Test No. 489: In Vivo Mammalian Alkaline Comet Assay (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264885
    Sprache: Englisch
    Seiten: Online-Ressource (27 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 489 ; Test des Comètes In Vivo en Conditions Alcalines sur Cellules de Mammifères
    Schlagwort(e): Environment
    Kurzfassung: The in vivo alkaline single cell gel electrophoresis assay, also called alkaline Comet Assay is a method measuring DNA strand breaks in eukaryotic cells. Each treated group is composed of a minimum of 5 animals of one sex (or of each sex as appropriate). A positive and a vehicle control group are also used. Administration of the treatment consists of daily doses over duration of 2 days or more, ensuring the test chemical reaches the target tissue which can be the liver, the kidney or other tissues if justified. Tissues of interest are dissected and single cells/nuclei suspensions are prepared and embedded in agarose on slides. Cells/nuclei are treated with lysis buffer to remove cellular and/or nuclear membranes. The nuclear DNA in the agar is then subjected to electrophoresis at high pH. This results in structures resembling comets which by using suitable fluorescent stain, can be observed by fluorescent microscopy. Based on their size DNA fragments migrate away from the head to the tail, and the intensity of the comet tail relative to the total intensity (head plus tail) reflects the amount of DNA breakage.
    DOI: 10.1787/9789264264885-en
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  • 43
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    Essai n 222: Essai de reproduction chez le ver de terre (Eisenia fetida/Eisenia andrei) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264502
    Sprache: Französisch
    Seiten: Online-Ressource (21 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Paralleltitel: Parallelausg. Test No. 222; Earthworm Reproduction Test (Eisenia fetida/Eisenia andrei)
    Schlagwort(e): Environment
    Kurzfassung: Cette méthode d’essai est conçue pour évaluer les effets des produits chimiques dans le sol sur le taux de reproduction (et d'autres critères sub-létaux) de deux espèces de lombric : Eisenia fetida ou Eisenia andrei. Des vers adultes sont exposés à une gamme des concentrations de la substance d'essai, mélangée dans le sol ou appliquée sur la surface du sol. La gamme des concentrations d'essai est choisie pour couvrir les concentrations susceptibles de provoquer des effets à la fois sub-létaux et létaux, sur une période de huit semaines. L'essai limite correspond à un niveau de dose de 1000 mg/kg. Cette étude inclut l'observation de comportements inhabituels et de la morphologie, le comptage et le pesage des vers adultes après les quatre premières semaines et le nombre de juvéniles éclos à la fin de la deuxième période de quatre semaines. Le taux de reproduction des vers exposés à la substance d'essai est comparé à celui des témoins afin de déterminer la concentration sans effet observé (CSEO) et/ou la CEx, en utilisant un modèle de régression pour estimer la concentration qui entraînerait une réduction de x% du taux de reproduction. Les concentrations expérimentales doivent couvrir la CEx de façon à ce que la CEx soit interpolée plutôt qu’extrapolée.
    DOI: 10.1787/9789264264502-fr
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  • 44
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    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Burkina Faso 2016 : Phase 2 : mise en œuvre pratique des normes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266247
    Sprache: Französisch
    Seiten: Online-Ressource (136 p.)
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Burkina Faso 2016; Phase 2; Implementation of the Standard in Practice
    Schlagwort(e): Taxation ; Burkina Faso
    Kurzfassung: Ce rapport contient l’examen de « Phase 2 : mise en œuvre pratique des normes » ainsi que la version révisée de la « Phase 1 : évaluation de la qualité du cadre juridique et réglementaire » déjà publiée pour le Burkina Faso. Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 130 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale. Tous les rapports d’examen, sont publiés une fois adoptés par le Forum mondial et doivent donc être considérés comme des rapports approuvés du Forum mondial.
    DOI: 10.1787/9789264266247-fr
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  • 45
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Panama 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266162
    Sprache: Englisch
    Seiten: Online-Ressource (152 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Panama 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Panama. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264266162-en
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  • 46
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    Global EV Outlook 2016 : Beyond one million electric cars (2016)
    Paris : OECD Publishing | Paris : IEA
    Details
    ISBN: 9789264279469
    Sprache: Englisch
    Seiten: Online-Ressource (49 p.)
    Schlagwort(e): Energy
    Kurzfassung: The EVI is a multi-government policy forum established in 2009 under the Clean Energy Ministerial, dedicated to accelerating the deployment of EVs worldwide with the goal of a global deployment of 20 million electric cars by 2020. It brings together representatives of its member governments and partners twice per year and acts as an effective platform for knowledge-sharing on policies and programmes that support EV deployment. The EVI counts today 16 member governments (Canada, China, France, Germany, India, Italy, Japan, Korea, the Netherlands, Norway, Portugal, South Africa, Spain, Sweden, the United Kingdom and the United States),representing most of the global EV stock and including the largest and most rapidly growing EV markets worldwide. China and the United States are co-chairs of the initiative, and the EVI secretariat is hosted by the IEA.
    DOI: 10.1787/9789264279469-en
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  • 47
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    Essai n 489 : Test des Comètes In Vivo en Conditions Alcalines sur Cellules de Mammifères (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264264892
    Sprache: Französisch
    Seiten: Online-Ressource (28 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 489; In Vivo Mammalian Alkaline Comet Assay
    Schlagwort(e): Environment
    Kurzfassung: L’essai in vivo d’électrophorèse sur gel en conditions alcalines de cellules isolées, aussi appelé test des comètes est une méthode mesurant les cassures de brins d’ADN dans les cellules eucaryotes. Chaque groupe traité est composé au minimum de 5 animaux d’un même sexe (ou de chaque sexe si besoin est). On utilise également un groupe témoin positif et un groupe témoin négatif. Les animaux reçoivent un traitement quotidien sur une durée de 2 jours ou plus, permettant au produit chimique d’essai d’atteindre le tissu cible, celui-ci peut être le foie, le rein, ou tous autres tissus si cela est justifié. Les tissus à étudier sont disséqués et des suspensions de cellules/noyaux isolés sont préparées, puis incluses dans un gel d’Agarose pour être fixé sur des lames. Les cellules/noyaux sont traitées avec un tampon de lyse pour éliminer la membrane cellulaire et/ou nucléaire. L’ADN nucléaire dans l’agar est ensuite soumis à une électrophorèse à pH élevé produisant des structures ressemblant à des comètes qui, si l’on utilise les colorants fluorescents appropriés, peuvent être observées par microscopie à fluorescence. En fonction de leur taille les fragments d’ADN migrent de la tête vers la queue de la comète, et l’intensité de la queue de la comète relative à l’intensité totale (tête plus queue) reflète l’ampleur des cassures de l’ADN.
    DOI: 10.1787/9789264264892-fr
    URL: Volltext
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  • 48
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    Engaging Public Employees for a High-Performing Civil Service (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267190
    Sprache: Englisch
    Seiten: Online-Ressource (108 p.) , ill.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Erscheint auch als Engaging public employees for a high-performing civil service
    Schlagwort(e): Öffentlicher Dienst ; Personalauswahl ; Personalbeschaffung ; Leistungsmotivation ; OECD-Staaten ; Governance ; Economics ; Verwaltung
    Kurzfassung: How can governments reduce workforce costs while ensuring civil servants remain engaged and productive? This report addresses this question, using evidence from the 2014 OECD Survey on Managing Budgeting Constraints: Implications for HRM and Employment in Central Public Administration. The results clearly illustrate the complex challenges facing civil services, such as how to reduce size and cost while still attracting and retaining high-calibre professional talent. The first part of this report shows that the pressure on central public administrations to reduce costs has required many OECD countries to make cuts that have likely resulted in negative impacts on the workforce regarding trust, motivation and commitment. Overall, 67% of countries surveyed have implemented a pay freeze since 2008. The second part explores how a number of OECD countries are using employee surveys as a leadership tool to better manage employee engagement, which is linked to better job performance, organisational commitment, productivity and public sector innovation. Employee engagement can be a powerful counter balance to austerity-driven measures.
    DOI: 10.1787/9789264267190-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 49
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    Exigir a los contribuyentes que revelen sus mecanismos de planificación fiscal agresiva, Acción 12 - Informe final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264267367
    Sprache: Spanisch
    Seiten: Online-Ressource (108 p.)
    Serie: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Paralleltitel: Parallelausg. Mandatory Disclosure Rules, Action 12 - 2015 Final Report
    Paralleltitel: Parallelausg. Règles de communication obligatoire d'informations, Action 12 - Rapport final 2015
    Paralleltitel: Parallelausg. Mandatory Disclosure Rules, Action 12 - 2015 Final Report; (Korean version)
    Schlagwort(e): Taxation
    Kurzfassung: Uno de los principales retos a los que se enfrentan las administraciones tributarias de todo el mundo es la falta de información exhaustiva y pertinente sobre las estrategias de planificación fiscal agresiva. Los regímenes de declaración obligatoria brindan a los países la oportunidad de responder con prontitud a eventuales riesgos fiscales proporcionando un acceso rápido y tempestivo a este tipo de información. El presente informe incluye una descripción general de los regímenes de declaración obligatoria aprovechando las experiencias de los países que ya cuentan con tales sistemas de normas y formula recomendaciones relativas a un marco modular diseñado para que aquellos países que deseen implementar o modificar las normas de declaración obligatoria puedan obtener información pertinente y temprana sobre eventuales estrategias de planificación fiscal agresiva o abusiva y los sujetos que las articulan. Dichas recomendaciones entrañan un grado de flexibilidad suficiente para establecer el justo equilibrio entre la necesidad que tiene todo país de disponer de información más completa y relevante y la carga potencial de cumplimiento que recae sobre los contribuyentes. Asimismo, el informe establece recomendaciones específicas para el diseño de normas que regulen las estructuras de planificación internacional, así como para la consolidación y puesta en práctica de un intercambio de información más eficaz y una colaboración reforzada entre administraciones tributarias.
    DOI: 10.1787/9789264267367-es
    URL: Volltext
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  • 50
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    Empêcher les mesures visant à éviter artificiellement le statut d'établissement stable, Action 7 - Rapport final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255227
    Sprache: Französisch
    Seiten: Online-Ressource (44 p.)
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Preventing the Artificial Avoidance of Permanent Establishment Status, Action 7 - 2015 Final Report
    Schlagwort(e): Taxation
    Kurzfassung: Ce rapport propose des changements à apporter à la définition de l’établissement stable figurant dans le Modèle de Convention fiscale de l’OCDE afin de s’attaquer aux stratégies utilisées pour éviter d’avoir une présence imposable dans un pays au regard des conventions fiscales. À l’issue de ces modifications, lorsque les activités qu’un intermédiaire exerce dans un pays ont pour finalité d’aboutir à la conclusion régulière de contrats avec une entreprise étrangère, cette entreprise devrait être considérée comme ayant un lien imposable suffisant dans ce pays, sauf si l’intermédiaire accomplit ces activités dans le cadre d’un commerce indépendant. Ces modifications limiteront également l’application d’un certain nombre d’exceptions à la définition de l’établissement stable aux activités ayant un caractère préparatoire ou auxiliaire, et empêcheront de pouvoir prétendre à l’avantage de ces exceptions en fragmentant un ensemble économiquement cohérent en plusieurs petites activités ; enfin, elles porteront sur les situations dans lesquelles l’exception applicable aux chantiers de construction est contournée par le fractionnement de contrats entre entreprises étroitement liées.
    DOI: 10.1787/9789264255227-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 51
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    Governance of Regulators' Practices : Accountability, Transparency and Co-ordination (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255388
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.)
    Serie: The Governance of Regulators
    Paralleltitel: Erscheint auch als Governance of regulators' practices
    Schlagwort(e): Regulierung ; Governance-Ansatz ; Versorgungswirtschaft ; Infrastrukturpolitik ; Wasserpolitik ; OECD-Staaten ; Governance
    Kurzfassung: Regulators operate in a complex, high-risk environment at the interface between the public and the private sectors. They often share some responsibilities for the sectors and industries they regulate with other public institutions. And yet, if the lights go out, tap water stop running, trains break down or phones stop working, they are often held to account. In this challenging environment, the governance of regulators is critical. The role of the regulator and how it co-ordinates with other public institutions, the powers it is given and how it is held accountable for exercising these powers are key elements of a governance architecture that needs to be carefully crafted and appropriately implemented if the regulator is to succeed in combining effective regulation with a high level of trust. This report looks at the way in which four regulators – the Australian Competition and Consumer Commission (ACCC), the Australian Energy Regulator (AER), Portugal’s Water and Waste Services Regulation Authority (ERSAR) and the UK Office of Rail and Road (ORR) – have addressed these governance challenges. The report identifies approaches to implement accountability, transparency and co-ordination and helps identify some lessons that can help guide how these principles can be translated into practice.
    DOI: 10.1787/9789264255388-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 52
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    Multi-dimensional review of Côte d'Ivoire; volume 3: From analysis to action / OECD Develolpment Centre (2016)
    Paris : OECD Publishing
    Dazugehörige Bände/Artikel
    In:  volume 3
    Details
    ISBN: 9789264259133 , 9789264258501 , 9789264294394
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 140 Seiten) , Illustrationen
    Serie: OECD development pathways
    Angaben zur Quelle: volume 3
    Schlagwort(e): Development ; Cote d'Ivoire
    Kurzfassung: The Multi-dimensional Review of Côte d'Ivoire aims to support the crafting of a development strategy for Côte d'Ivoire to reach emergence, the status of emergent economy, in 2020. The report recommends that Ivorian authorities focus on diversifying Côte d'Ivoire’s economy towards a more industrialised and modern structure, while supporting the economy’s competitiveness. To achieve this goal, Côte d'Ivoire needs to improve and develop its infrastructure network in the entire territory, encourage private sector investment in particular in SMEs, and improve education levels. A tax system that generates less distortion and more revenue to finance the growing needs of the country will also be required. This report details recommendations for each thematic area aimed at removing obstacles to emergence. The successful implementation of these reforms will require a more efficient public administration to promote the priority projects, stimulate more changes and ensure the operationalisation of actions. This report also provides a dashboard that tracks progress and provides the basis for the evaluation of changes leading to emergence in 2020.
    Anmerkung: Französische Ausgabe: Examen multidimensionnel de la Côte d'Ivoire ; Volume 3. De l'analyse à l'action
    DOI: 10.1787/9789264258501-en
    URL: lizenzpflichtig
    URL: Volltext
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  • 53
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    Fomentando o Crescimento Inclusivo da Productividade na América Latina (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258426
    Sprache: Portugiesisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. Promoting Productivity for Inclusive Growth in Latin America
    Paralleltitel: Parallelausg. Fomentando un Crecimiento Inclusivo de la Productividad en América Latina
    Schlagwort(e): Economics
    Kurzfassung: Após um período de crescimento relativamente robusto, que permitiu que dezenas de milhões de famílias mais pobres se juntassem à classe média global, o crescimento da América Latina diminuiu recentemente, em parte como resultado de fatores externos. Para diminuir as grandes lacunas de padrões de vida em relação às economias avançadas, a região precisa aumentar significativamente o crescimento da produtividade, garantindo que os benefícios advindos alcancem a todos. Isso exigirá reformas estruturais abrangentes, apoiadas por um arcabouço de políticas públicas voltado à produtividade, que incorpore, desde o início, considerações sobre a inclusão social.
    DOI: 10.1787/9789264258426-pt
    URL: Volltext
    URL: lizenzpflichtig
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  • 54
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    2015 OECD Recommendation of the Council on Gender Equality in Public Life (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252820
    Sprache: Englisch
    Seiten: Online-Ressource (5 p.)
    Paralleltitel: Parallelausg. Recommandation de 2015 du Conseil de l'OCDE sur l'égalité hommes-femmes dans la vie publique
    Schlagwort(e): Governance ; Social Issues/Migration/Health
    Kurzfassung: The 2015 OECD Recommendation of the Council on Gender Equality in Public Life promotes a government-wide strategy for gender equality reform, sound mechanisms to ensure accountability and sustainability of gender initiatives, and tools and evidence to inform inclusive policy decisions. It also promotes a “whole-of-society” approach to reducing gender stereotypes, encouraging women to participate in politics and removing implicit and explicit barriers to gender equality. This Recommendation is unique, as it provides not only governments, but also parliaments and judiciaries, with clear, timely and actionable guidelines for effectively implementing gender equality and gender mainstreaming initiatives, and for improving equal access to public leadership for women and men from diverse backgrounds.
    DOI: 10.1787/9789264252820-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 55
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    Energy Policies of IEA Countries: Canada 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264243644
    Sprache: Englisch
    Seiten: Online-Ressource (287 p.)
    Serie: Energy Policies of IEA Countries
    Schlagwort(e): Energy ; Canada
    Kurzfassung: Canada has continued to harvest its vast natural resources and witnessed a shale revolution alongside rising oil sands production and investment in the energy sector over the past five years. The medium-term outlook for gas/oil production and exports, however, is challenging amid uncertainties around pipeline developments and an era of low prices, abundant global supplies and surging production in the United States, Canada’s main export market. Canada maintains the highest energy supply per capita among IEA member countries. Emissions from the oil and gas sectors increased by 14% in 2005-13, despite Canada’s low-carbon electricity mix (largely hydro and nuclear). The federal government, with the provinces, has put forward stringent energy efficiency and emission standards in the buildings, power and transport sectors, but not in industry. To strengthen its position as responsible energy supplier and user, Canada must take action to mitigate emissions and energy intensity. It can continue to develop its resources in a sustainable and cost-effective manner while balancing its economic and sustainability goals. Canada remains at the forefront of technological and regulatory innovation in unconventional oil and gas production and carbon capture and storage (CCS) with four large-scale CCS projects under way in 2015. The country has adopted ambitious climate targets at provincial and federal levels, but the federation is far from meeting its targets for 2020 and 2030. In July 2015, the Premiers of the provinces and territories agreed a Canadian Energy Strategy. The IEA urges the federal government to seize this opportunity for collective action to meet its 2030 goals and bring certainty to investment in clean-energy technologies and renewables. This in-depth review analyses the energy policy challenges facing Canada and provides recommendations for each energy sector, including advice for the implementation of the Canadian Energy Strategy.
    DOI: 10.1787/9789264243644-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 56
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    Revenue Statistics in Africa : = Statistiques des recettes publiques en Afrique (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264253308
    Sprache: Mehrsprachig
    Seiten: Online-Ressource (250 p.) , ill.
    DOI: 10.1787/9789264253308-en-fr
    URL: Volltext
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 57
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    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance, Action 5 - Rapport final 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255203
    Sprache: Französisch
    Seiten: Online-Ressource (84 p.)
    Serie: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Paralleltitel: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance, Action 5 - 2015 Final Report
    Schlagwort(e): Taxation
    Kurzfassung: Les régimes préférentiels continuent de poser problème. Les préoccupations actuelles sont liées pour l’essentiel aux régimes préférentiels qui peuvent être utilisés pour transférer artificiellement des bénéfices et au manque de transparence entourant des décisions administratives relatives à des contribuables. Le rapport définit une méthodologie approuvée par les pays pour établir l’existence d’une activité substantielle. Dans le cas des régimes relatifs à la propriété intellectuelle tels que les régimes spéciaux applicables aux brevets (« patent boxes »), un consensus s’est dégagé autour de l’approche du « lien ». Dans cette approche, les dépenses réalisées dans le pays est le critère retenu pour mesurer l’activité substantielle, ce qui permet d’assurer que les contribuables qui bénéficient d’un régime préférentiel ont bien conduit des activités de recherche‑développement et effectué les dépenses correspondantes. Ce principe est applicable à d’autres régimes préférentiels, de sorte que la réalisation d’une activité substantielle devienne la condition à l’octroi d’avantages fiscaux au contribuable, et que ce dernier soit tenu de prouver qu’il a bien réalisé les principales activités génératrices de revenu. Dans une optique de transparence, un cadre d’échange spontané de renseignements a été adopté pour couvrir les décisions de l’administration qui seraient susceptibles, en l’absence d’un tel échange, de soulever des préoccupations en matière de BEPS. Le rapport décrit également les résultats obtenus par l’application à différents régimes préférentiels des facteurs définis par le Forum sur les pratiques fiscales dommageables, de l’exigence d’une activité substantielle et des nouvelles mesures en faveur de la transparence.
    DOI: 10.1787/9789264255203-fr
    URL: Volltext
    URL: lizenzpflichtig
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  • 58
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    Implementation of Defence in Depth at Nuclear Power Plants : Lessons Learnt from the Fukushima Daiichi Accident (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264253001
    Sprache: Englisch
    Seiten: Online-Ressource (47 p.)
    Serie: Nuclear Regulation
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Defence in depth (DiD) is a concept that has been used for many years alongside tools to optimise nuclear safety in reactor design, assessment and regulation. The 2011 Fukushima Daiichi nuclear power plant accident provided unique insight into nuclear safety issues and raised questions about the tools used at nuclear power plants, including the effectiveness of the DiD concept, and whether DiD can be enhanced and its implementation improved. This report is intended primarily for nuclear regulatory bodies, although information included herein is expected to be of interest to licensees, nuclear industry organisations and the general public.
    DOI: 10.1787/9789264253001-en
    URL: Volltext
    URL: lizenzpflichtig
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  • 59
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    G20/OECD Principles of Corporate Governance : (Turkish version) (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257443
    Sprache: Türkisch
    Seiten: Online-Ressource (68 p.)
    Paralleltitel: Parallelausg. G20/OECD Principles of Corporate Governance
    Paralleltitel: Parallelausg. Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Paralleltitel: Parallelausg. G20/OECD-Grundsätze der Corporate Governance
    Paralleltitel: Parallelausg. G20/OECD Principles of Corporate Governance (Japanese version)
    Paralleltitel: Parallelausg. G20/OECD Principles of Corporate Governance (Russian version)
    Paralleltitel: Parallelausg. G20/OECD Principles of Corporate Governance (Chinese version)
    Schlagwort(e): Governance ; Industry and Services
    Kurzfassung: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20. This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
    DOI: 10.1787/9789264257443-tr
    URL: Volltext
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  • 60
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    Netherlands 2016 : foundations for the future (2016)
    Paris : OECD Publishing | Paris : OECD
    Details
    ISBN: 9789264258143 , 9789264257658
    Sprache: Englisch
    Seiten: 1 Online-Ressource (157 Seiten) , Illustrationen
    Serie: Reviews of national policies for education
    Paralleltitel: Erscheint auch als Netherlands 2016
    RVK:
    QX 810
    Schlagwort(e): Bildungspolitik ; Niederlande ; Education ; Netherlands ; Niederlande ; Bildungspolitik ; Schule
    Kurzfassung: How can the Netherlands move its school system “from good to great”? This report draws on international experience to look at ways in which the strong Dutch school system might go further still on the path to excellence. Clearly the Dutch school system is one of the best in the OECD, as measured by PISA and PIAAC and is also equitable, with a very low proportion of poor performers. The report therefore proposes an incremental approach to reform, building on strengths while responding to some emerging challenges. The Netherlands should strengthen the quality of early childhood education and care, revisit policies related to early tracking with more objective testing and track decisions, and enhance the permeability of the system. It should develop the professionalism of teachers and school leaders through enhanced collective learning and working, while at the same time strengthening accountability and capacity in school boards. This report will be valuable not only for the Netherlands, but also to the many other education systems looking to raise their performance who are interested in the example of the Netherlands.
    DOI: 10.1787/9789264257658-en
    URL: Volltext
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  • 61
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    Tous égaux face aux équations ? : Rendre les mathématiques accessibles à tous - Principaux résultats (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259294
    Sprache: Französisch
    Seiten: Online-Ressource (52 p.) , ill.
    Serie: PISA
    Paralleltitel: Parallelausg. Equations and Inequalities; Making Mathematics Accessible to All
    Schlagwort(e): Education
    Kurzfassung: Plus que jamais, les élèves doivent appréhender des concepts mathématiques, mener des raisonnements quantitatifs et analytiques, et communiquer à l’aide des mathématiques. Toutes ces compétences jouent un rôle central dans la capacité des jeunes à faire face aux problèmes qu’ils pourront rencontrer dans leur vie professionnelle ou privée une fois leur scolarité terminée. Néanmoins, la réalité est tout autre. Nombreux sont les élèves qui ne se sont pas familiarisés avec les concepts fondamentaux de mathématiques. Et trop d’élèves ne s’exercent à l’école qu’à des tâches routinières ne leur permettant pas d’améliorer leur capacité à raisonner de façon quantitative et à résoudre des problèmes complexes de la vie réelle. Comment inverser cette tendance ? Selon ce nouveau rapport, fondé sur les résultats de l’enquête PISA 2012, une solution consisterait à garantir l’acquisition des concepts fondamentaux de mathématiques par tous les élèves et leur exposition en classe à des problèmes complexes de mathématiques. Une part importante des écarts de performance observés dans les épreuves PISA entre les élèves issus de milieux socio-économiques favorisés et leurs pairs issus de milieux défavorisés peut s’expliquer par des différences de familiarité avec les concepts mathématiques. L’élargissement de l’accès aux contenus mathématiques pourrait permettre de relever les niveaux moyens de réussite et, par là même, de réduire les inégalités dans l’éducation et la société dans son ensemble. Cette synthèse en français résume les principaux résultats du rapport thématique PISA Equations and Inequalities: Making Mathematics Accessible to All afin de faciliter leur diffusion auprès du grand public francophone.
    DOI: 10.1787/9789264259294-fr
    URL: Volltext
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  • 62
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    The contribution of mutual recognition to international regulatory co-operation (2016)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 91 Seiten) , Illustrationen
    Serie: OECD regulatory policy working papers no. 2
    Serie: OECD regulatory policy working papers
    Schlagwort(e): regulatory policy ; mutual recognition ; trade agreements ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This study takes stock of the institutional setting, operational modalities, strengths and weaknesses of various forms of mutual recognition when used in different sector and country contexts. It aims to build a greater understanding of the benefits and pitfalls of one of the 11 mechanisms of international regulatory co-operation identified by the OECD Regulatory Policy Committee in OECD (2013), International Regulatory Co-operation: Addressing Global Challenges. The paper relies on an empirical stocktaking of mutual recognition agreements (MRAs) among selected OECD countries, the systematic review of mutual recognition clauses in trade agreements, case studies of the specific experience of the EU internal market, the Trans-Tasman arrangement, and the MRA between the US and the EU of 1998, and an extensive review of the literature.
    DOI: 10.1787/5jm56fqsfxmx-en
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    URL: Volltext  (lizenzpflichtig)
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  • 63
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    School leadership for learning : insights from TALIS 2013 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9264258337 , 9789264258334 , 9264258345 , 9789264258341
    Sprache: Englisch
    Seiten: 1 Online-Ressource (176 Seiten) , Illustrationen
    Serie: TALIS
    Serie: Talis 2013
    Serie: Teaching and learning International survey
    Paralleltitel: Erscheint auch als School leadership for learning
    Paralleltitel: Erscheint auch als School leadership for learning
    Schlagwort(e): Teaching and Learning International Survey ; Teaching and Learning International Survey ; Schule ; Führungskräfte ; Lehrkräfte ; OECD-Staaten ; Educational leadership ; Educational leadership ; Educational leadership ; Educational leadership ; Education ; OECD ; Schule ; Lehrer ; Schulleiter
    Kurzfassung: The OECD Teaching and Learning International Survey (TALIS) is the largest international survey of teachers and school leaders. Using the TALIS database, this report looks at different approaches to school leadership and the impact of school leadership on professional learning communities and on the learning climate in individual schools. It looks at principals’ instructional and distributed leadership across different education systems and levels. Instructional leadership comprises leadership practices that involve the planning, evaluation, co-ordination and improvement of teaching and learning. Distributed leadership in schools explores the degree of involvement of staff, parents or guardians, and students in school decisions. How are principals’ and schools’ characteristics related to instructional and distributed leadership? What types of leadership are favoured across countries? What impact do they have on the establishment of professional learning communities and positive learning environments? The report notes that teacher collaboration is more common in schools with strong instructional leadership. However, about one in three principals does not actively encourage collaboration among the teaching staff in his or her school. There is room for improvement; and both policy and practice can help achieve it. The report offers a series of policy recommendations to help strengthen school leadership.
    DOI: 10.1787/9789264258341-en
    URL: Volltext
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  • 64
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    Recommandation du Conseil concernant la politique et la gouvernance réglementaires (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209039
    Sprache: Französisch
    Seiten: Online-Ressource (36 p.)
    Paralleltitel: Parallelausg. Recommendation of the Council on Regulatory Policy and Governance
    Schlagwort(e): Governance
    Kurzfassung: La Recommandation est le premier instrument international à traiter de la politique, de la gestion et de la gouvernance réglementaires comme responsabilités partagées par l’ensemble des administrations. Elle présente les mesures que les gouvernements peuvent mettre en œuvre afin d’encourager les réformes réglementaires.
    DOI: 10.1787/9789264209039-fr
    URL: Volltext
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  • 65
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    Guide opérationnel CITE 2011 : Directives pour la classification des programmes éducatifs nationaux et des certifications correspondantes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248823
    Sprache: Französisch
    Seiten: Online-Ressource (120 p.)
    Paralleltitel: Parallelausg. ISCED 2011 Operational Manual; Guidelines for Classifying National Education Programmes and Related Qualifications
    Paralleltitel: Parallelausg. Manual Operativo CINE 2011 ; Directrices para clasificar programas nacionales de educación y certificaciones relacionadas
    Schlagwort(e): Education
    Kurzfassung: La structure des systèmes éducatifs varie énormément d’un pays à l’autre. Afin de produire des statistiques et des indicateurs comparables à l’échelle internationale, il est nécessaire de disposer d’un cadre permettant de collecter et de soumettre des données sur des programmes éducatifs avec un contenu éducatif de niveau similaire. La Classification internationale type de l’Éducation (CITE) de l’UNESCO est la classification de référence permettant d’organiser les programmes éducatifs et les certifications correspondantes par niveau d’éducation et par domaines d’études. Les définitions et les concepts fondamentaux de la CITE ont été établis de manière à être internationalement valides et applicables à l’ensemble des systèmes éducatifs. La CITE 2011 est la deuxième révision importante de cette classification (élaborée initialement dans les années 70 et révisée pour la première fois en 1997). Elle a été adoptée par la Conférence générale de l’UNESCO en novembre 2011. Préparé conjointement par l’Institut de statistique de l’UNESCO (ISU), l’OCDE et Eurostat, ce guide opérationnel fournit des directives et notes explicatives pour l’interprétation de la classification révisée, par niveau éducatif. Il présente également des exemples nationaux de programmes et de certifications correspondantes classés dans la CITE 2011. Ce guide sera utile aux statisticiens nationaux qui collectent et soumettent des données d’éducation aux organisations internationales, ainsi qu’aux décideurs politiques et aux chercheurs intéressés par une meilleure compréhension de ces données.
    DOI: 10.1787/9789264248823-fr
    URL: Volltext
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  • 66
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    Farm Management Practices to Foster Green Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264238657
    Sprache: Englisch
    Seiten: Online-Ressource (141 p.)
    Serie: OECD Green Growth Studies
    Paralleltitel: Erscheint auch als Farm management practices to foster green growth
    Schlagwort(e): Ökologischer Landbau ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology ; Industry and Services ; Biotechnologie ; Umweltverträglichkeit ; Biologischer Landbau ; Nachhaltigkeit
    Kurzfassung: This report looks at farm management practices with green growth potential, from farmer-led innovations (such as those directly linked to soil and water, Integrated Pest Management, organic farming) to science-led technologies (such as biotechnology and precision agriculture). Global food demand can only be met in a sustainable way if new forms of agricultural production and innovative technologies can be unlocked to increase the productivity, stability, and resilience of production systems with goals beyond just raising yields, including saving water and energy, reducing risk, improving product quality, protecting the environment and climate change mitigation.
    DOI: 10.1787/9789264238657-en
    URL: Volltext
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  • 67
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    Building regulatory policy systems in OECD countries (2016)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Serie: OECD regulatory policy working papers no. 5
    Serie: OECD regulatory policy working papers
    Schlagwort(e): evidence-based decision making ; regulatory impact assessment ; ex post evaluation ; stakeholder engagement ; transparency ; open government ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: This paper exploits the rich dataset collected in the context of the 2014 Regulatory Indicators Survey to analyse how countries put in place the building blocks of their regulatory policy systems. It complements the 2015 OECD Regulatory Policy Outlook by systematically examining country practices in the areas of regulatory impact assessment, stakeholder consultation and ex post evaluation of regulations. In particular, it seeks to inform discussions about the sequencing of measures in implementing policy in these three areas, through the adoption of legal requirements, the development of appropriate methodology, the establishment of transparency mechanisms and of oversight and quality control. In order to provide concrete illustration and lay the ground for practical reform advice, the paper identifies groupings of countries around the emphasis they put on each of these tools.
    DOI: 10.1787/dbb1a18f-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 68
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    Chile: Prioridades de políticas para un crecimiento más fuerte y equitativo (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251199
    Sprache: Spanisch
    Seiten: Online-Ressource (52 p.)
    Paralleltitel: Parallelausg. Chile; Policy Priorities for Stronger and More Equitable Growth
    Schlagwort(e): Economics ; Chile
    Kurzfassung: Gracias a un sostenido crecimiento económico, Chile ha logrado avances significativos en la mejora de la calidad de vida de sus ciudadanos. No obstante, sigue habiendo grandes brechas de nivel de vida en comparación con otros países de la OCDE, junto con importantes diferencias de bienestar entre los distintos segmentos de población del país. El gobierno ha introducido medidas importantes para reforzar la redistribución y mejorar la igualdad de oportunidades, entre las que se incluyen ambiciosas reformas fiscales, laborales y educativas. Sin embargo, hay espacio para mejorar aún más el diseño de políticas que promuevan la inclusión. Asimismo, para sostener los avances conseguidos en materia de bienestar, Chile necesita un mayor crecimiento de la productividad, que ha estado estancada hasta hace poco. Para ello, es necesario adoptar políticas que favorezcan la competencia, mejoren la acumulación de capital humano e incrementen la diversificación de la economía, la cual sigue dependiendo en gran medida de la exportación de materias primas.
    DOI: 10.1787/9789264251199-es
    URL: Volltext
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  • 69
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    OECD Reviews of Labour Market and Social Policies: Latvia 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250505
    Sprache: Englisch
    Seiten: Online-Ressource (236 p.)
    Serie: OECD Reviews of Labour Market and Social Policies
    Paralleltitel: Erscheint auch als OECD reviews of labour market and social policies
    Schlagwort(e): Arbeitsmarktpolitik ; Sozialpolitik ; Arbeitsmarkt ; Arbeitskräftepotenzial ; Soziale Lage ; Lettland ; Employment ; Social Issues/Migration/Health ; Latvia ; Lettland ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Beschäftigungspolitik ; Sozialpolitik
    Kurzfassung: Latvia has undergone major economic and social change since the early 1990s. Despite an exceptionally deep recession following the global financial crisis, impressive economic growth over the past two decades has narrowed income and productivity gaps relative to comparator countries in the OECD. But Latvians report low degrees of life satisfaction, very large numbers of Latvians have left the country, and growth has not been inclusive. A volatile economy and very large income disparities create pressing needs for more effective social and labour-market policies. The government’s reform programme rightly acknowledges inequality as a key challenge. However, without sustained policy efforts and adequate resources, there is a risk that productivity and income growth could remain below potential and social cohesion could be further weakened by high or rising inequality.
    DOI: 10.1787/9789264250505-en
    URL: Volltext
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  • 70
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    Water Governance in Cities (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251090
    Sprache: Englisch
    Seiten: Online-Ressource (138 p.) , ill.
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als Water governance in cities
    Schlagwort(e): Wasserversorgung ; Stadt ; Kommunalpolitik ; OECD-Staaten ; Governance ; Stadt ; Wasserversorgung
    Kurzfassung: Urban, demographic and climate trends are increasingly exposing cities to risks of having too little, too much and too polluted water. Facing these challenges requires robust public policies and sound governance frameworks to co-ordinate across multiple scales, authorities, and policy domains. Building on a survey of 48 cities in OECD countries and emerging economies, the report analyses key factors affecting urban water governance, discusses trends in allocating roles and responsibilities across levels of government, and assesses multi-level governance gaps in urban water management. It provides a framework for mitigating territorial and institutional fragmentation and raising the profile of water in the broader sustainable development agenda, focusing in particular on the contribution of metropolitan governance, rural-urban partnerships and stakeholder engagement.
    DOI: 10.1787/9789264251090-en
    URL: Volltext
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  • 71
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    Promoting inclusive growth through better regulation : the role of regulatory impact assessment (2016)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 55 Seiten) , Illustrationen
    Serie: OECD regulatory policy working papers no. 3
    Serie: OECD regulatory policy working papers
    Schlagwort(e): regulatory policy ; evaluation ; inclusive growth ; better regulation ; social welfare ; regulatory impact assessment ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Regulatory Impact Assessment (RIA) is a critical tool in the hands of governments to ensure that regulation achieves its objectives. Inclusive growth has become an important objective of the political agenda of OECD countries. This paper examines the potential contribution of RIA to better incorporating the inclusive growth perspective in regulatory decision-making. It does this by reviewing current RIA policies and guidance documents in a range of OECD countries, by reviewing the literature on the use of RIA to address social and environmental issues and by sampling a number of recent RIA from leading countries. Building on the available evidence, the paper proposes a number of principles and considerations for decision-makers to design appropriate systems and mechanisms for addressing inclusive growth in RIA.
    DOI: 10.1787/5jm3tqwqp1vj-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 72
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    OECD Skills Strategy Diagnostic Report: Peru 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264300293
    Sprache: Englisch
    Seiten: Online-Ressource (168 p.)
    Serie: OECD skills strategy diagnostic report
    Serie: OECD Skills Studies
    Schlagwort(e): Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Peru ; Education ; Employment ; Peru ; Graue Literatur
    Kurzfassung: Skills are central to Peru’s future prosperity and the well-being of its people. Peru's economic development to date has largely been driven by abundant natural resources and high commodity prices in the global market. The goal for the future is to ensure productive diversification, expand export capacity and take part in global value chains with more complex goods and services. Boosting the development, activation and use of skills will be key to achieving these ambitions. As demonstrated by the Survey of Adult Skills (PIAAC), which Peru is currently deploying, higher skills levels are not only associated with higher productivity and earnings, but also with other important outcomes, such as better health, higher levels of trust and greater propensity to contribute to society through volunteering. The OECD Skills Strategy Diagnostic Report: Peru sets out nine skills challenges for Peru. These challenges were identified through two interactive workshops with stakeholders as well as through analysis of the OECD and other data sources. The first six challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions that strengthen the overall skills system.
    DOI: 10.1787/9789264300293-en
    URL: Volltext
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  • 73
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    Résultats du PISA 2015; Band I: L' excellence et l'équité dans l'éducation / Organisation de coopération et de développement économiques (2016)
    Paris : OECD Publishing
    In:  Band I
    Details
    ISBN: 9789264267534
    Sprache: Französisch
    Seiten: 1 Online-Ressource (512 Seiten) , Illustrationen
    Serie: PISA
    Angaben zur Quelle: Band I
    Schlagwort(e): Education
    Kurzfassung: Le Programme international de l’OCDE pour le suivi des acquis des élèves (PISA) cherche non seulement à évaluer ce que les élèves savent en sciences, en compréhension de l’écrit et en mathématiques, mais aussi à déterminer ce qu’ils sont capables de faire avec ces connaissances. Les résultats de l’enquête PISA révèlent la qualité et l’équité de l’apprentissage dans le monde entier, et offrent aux professionnels de l’éducation et aux responsables politiques la possibilité de découvrir les politiques et pratiques d’autres pays et de s’en inspirer. Vous avez entre les mains l’un des cinq volumes qui présentent les résultats de l’évaluation PISA 2015, la sixième édition de cette enquête triennale. Le volume I, L’excellence et l’équité dans l’éducation, résume la performance des élèves en sciences, en compréhension de l’écrit et en mathématiques, et définit et mesure l’équité dans l’éducation. Il se concentre sur les attitudes des élèves à l’égard de l’apprentissage en sciences et analyse leur aspiration à embrasser une carrière scientifique. Il examine aussi l’évolution de la performance et de l’équité ces dernières années dans les pays et économies participant à l’enquête PISA. Le volume II, Politiques et pratiques pour des établissements performants, examine les liens entre la performance des élèves et diverses caractéristiques des établissements et des systèmes d’éducation, notamment les ressources affectées à l’éducation, l’environnement d’apprentissage et les critères de sélection des élèves entre les établissements, les filières d’enseignement et les classes. Le volume III, Le bien-être des élèves, décrit la relation entre les résultats scolaires des élèves de 15 ans et leur vie sociale et leurs attitudes à l’égard de l’apprentissage. Le volume IV, La culture financière des élèves, analyse les connaissances et l’expérience des élèves dans les matières financières. Le volume V, La résolution collaborative de problèmes, analyse la capacité des élèves à travailler à plusieurs pour la résolution de problèmes. Il examine aussi le rôle de l’éducation dans le développement de la capacité des jeunes à résoudre des problèmes en équipe.
    DOI: 10.1787/9789264267534-fr
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  • 74
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    Education governance in action : lessons from case studies (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264262829 , 9789264262652
    Sprache: Englisch
    Seiten: 1 Online-Ressource (194 Seiten) , Illustrationen
    Serie: Educational research and innovation
    Paralleltitel: Erscheint auch als Burns, Tracey Education governance in action
    Schlagwort(e): Bildungspolitik ; Flandern ; Deutschland ; Norwegen ; Polen ; Schweden ; Niederlande ; Education ; Bildungspolitik ; Flandern ; Deutschland ; Norwegen ; Polen ; Schweden
    Kurzfassung: Governing multi-level education systems requires governance models that balance responsiveness to local diversity with the ability to ensure national objectives. This delicate equilibrium is difficult to achieve given the complexity of many education systems. Countries are therefore increasingly looking for examples of good practice and models of effective modern governance that they can adapt to their own needs. Education Governance in Action: Lessons from Case Studies bridges theory and practice by connecting major themes in education governance to real-life reform efforts in a variety of countries. It builds upon in-depth case studies of education reform efforts in Flanders (Belgium), Germany, the Netherlands, Norway, Poland and Sweden. The case studies are complemented by country examples of efforts to restore and sustain trust in their education systems. Together they provide a rich illustration of modern governance challenges - and successes. The volume highlights the importance of the interdependence between knowledge and governance and focuses on essential components for modern education governance: accountability, capacity building and strategic thinking. It sets the agenda for thinking about the flexible and adaptive systems necessary for governing education in today's complex world. This publication will be of interest to policy makers, education leaders, teachers, the education research community and all those interested in education governance and complexity.
    DOI: 10.1787/9789264262829-en
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  • 75
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    OECD Reviews of Health Systems: Mexico 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264230491
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Serie: OECD Reviews of Health Systems
    Paralleltitel: Erscheint auch als OECD OECD reviews of health systems
    Schlagwort(e): Gesundheitswesen ; Krankenversicherung ; Gesundheitsberufe ; Gesundheitspolitik ; Mexiko ; Social Issues/Migration/Health ; Mexico ; Mexiko ; Gesundheitswesen ; Gesundheitspolitik
    Kurzfassung: Ten years after the introduction of publically-funded universal health insurance, the Mexican health system finds itself at a critical juncture. Unquestionably, some measures of health and health system performance have improved: those previously uninsured now use health services more often, whilst numbers reporting impoverishing health expenditure having fallen from 3.3% to 0.8%. Other indicators, however, remain worrying. Rates of survival after heart attack or stroke are markedly worse than in other OECD countries. Prevention is a particular concern: with 32% of the adult population obese, Mexico ranks as the second most obese nation in the OECD and almost 1 in 6 adults are diabetic. Other key metrics imply deep-rooted inefficiencies in the system: administrative costs, at 8.9% of total health spending, are the highest in the OECD and have not reduced over the past decade. Likewise, out-of-pocket spending has stuck at nearly 50% of total health spending - the highest in the OECD - and implies that individuals feel the need to visit private clinic despite having health insurance. In short, Mexico’s massive public investment in its health system has failed to translate into better health and health system performance to the extent wished and a programme of continued, extensive reform is needed. This report sets out the OECD’s recommendations on the steps Mexico should take to achieve this.
    DOI: 10.1787/9789264230491-en
    URL: Volltext
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  • 76
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    Chile: Policy Priorities for Stronger and More Equitable Growth (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251182
    Sprache: Englisch
    Seiten: Online-Ressource (45 p.)
    Serie: Better Policies
    Paralleltitel: Parallelausg. Chile; Prioridades de políticas para un crecimiento más fuerte y equitativo
    Schlagwort(e): Economics ; Chile
    Kurzfassung: Backed by strong economic growth Chile has made substantial progress in improving the quality of life of its citizens. Nonetheless, gaps in living standards vis-à-vis other OECD countries remain large and there are strong differences in well-being across the Chilean population. The government has introduced important steps to strengthen redistribution and improve equality of opportunities, including ambitious tax, labour and education reforms. But there is room to further improve the design of many policies to promote inclusiveness. Moreover, to sustain progress in well-being, Chile also needs faster productivity growth which stagnated until recently. This requires policies that foster competition, improve human capital accumulation and increase the diversification of the economy that still relies heavily on commodity exports.
    DOI: 10.1787/9789264251182-en
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  • 77
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    Making Integration Work : Refugees and others in need of protection (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264251236
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: Making Integration Work
    Paralleltitel: Parallelausg. Erfolgreiche Integration; Flüchtlinge und sonstige Schutzbedürftige
    Paralleltitel: Erscheint auch als Making integration work
    Schlagwort(e): Soziale Integration ; Flüchtlinge ; Migranten ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: The OECD series Making Integration Work draws on key lessons from the OECD’s work on integration, particularly the Jobs for Immigrants country reviews series. The objective is to summarise in a non-technical way the main challenges and good policy practices to support the lasting integration of immigrants and their children for selected key groups and domains of integration. Each volume presents ten lessons and examples of good practice, complemented by synthetic comparisons of the integration policy frameworks in OECD countries. This first volume deals with refugees and others in need of protection, referred to as humanitarian migrants.
    DOI: 10.1787/9789264251236-en
    URL: Volltext
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  • 78
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    International trade and good regulatory practices : assessing the trade impacts of regulation (2016)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Serie: OECD regulatory policy working papers no. 4
    Serie: OECD regulatory policy working papers
    Schlagwort(e): ex post evaluation ; good regulatory practices ; stakeholder engagement ; regulatory impact assessment ; regulatory policy ; Governance ; Trade ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Good Regulatory Practices encompassing the use of regulatory impact assessments, stakeholder engagement and ex post evaluation are a critical tool in the hands of governments to ensure that regulation achieves its objectives. Over the past several years, attention has grown for the trade costs of regulatory divergence. Diverging regulation may increase the costs to trade goods and services across borders. While regulatory divergence is often the result of diverging national public policy objectives, it may be the undesired result of rule-making ignoring the international regulatory environment and interconnectedness of our societies and economies. Good Regulatory Practices provide governments with tools, processes and strategic approaches that can help them identify and evaluate the trade impacts of their regulatory action. The paper reviews the theoretical and practical contribution of GRP to mainstreaming international trade considerations in regulatory decision-making and to addressing regulatory divergence. It does so by reviewing the relevant academic literature, GRP guidelines of a number of OECD members and examples of how GRP and in particular regulatory impact assessments are used to consider the trade impacts of regulation. Building on the available evidence, the paper discusses how decision-makers may enhance the use of GRP to address international trade considerations in regulatory policy-making.
    DOI: 10.1787/5jlv59hdgtf5-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 79
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    Online-Ressource
    Perceived fairness and regulatory policy : a behavioural science perspective on government-citizen interactions (2016)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Serie: OECD regulatory policy working papers no. 6
    Serie: OECD regulatory policy working papers
    Schlagwort(e): compliance ; enforcement ; citizen ; trust ; regulatory policy ; behavioural economics ; appeal process ; consultation ; inclusive ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: A great deal of research in psychology and policy studies has demonstrated that when citizens feel fairly treated in their encounters with government agencies, they are more likely to accept and comply with regulatory rules and decisions, to feel included in society and to trust their government. This paper explains how careful design of rocedures in the development and administration of laws and regulations and targeted training of officials can enhance perceived fairness and produce greater decision acceptance and compliance. It draws on a large number of empirical studies in different policy settings and countries to identify three key factors that drive perceived fairness: voice, respect and explanations. Successful programs to improve subjective justice must be built upon a foundation of objective justice: attempts to simulate fairness without actually providing objectively fair procedures tend to provoke very negative reactions when the true nature of the unfair process is discovered. Findings of this paper feed into OECD work on trust, open government and stakeholder engagement.
    DOI: 10.1787/1629d397-en
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 80
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Mauritania 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264250819
    Sprache: Englisch
    Seiten: 1 Online-Ressource (116 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Mauritanie 2016 : Phase 2: mise en œuvre pratique des normes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Mauritania 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauretanien ; Taxation ; Mauritania
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Mauritania. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264250819-en
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  • 81
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    Back to Work: Australia : Improving the Re-employment Prospects of Displaced Workers (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264253476
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Back to Work
    Paralleltitel: Erscheint auch als Back to work: Australia
    Schlagwort(e): Kündigung ; Arbeitsmarktintegration ; Australien ; Employment ; Australia ; Australien ; Arbeitsmarkt
    Kurzfassung: Job displacement (involuntary job loss due to firm closure or downsizing) affects many workers over their lifetime. Displaced workers may face long periods of unemployment and, even when they find new jobs, tend to be paid less and have fewer benefits than in their prior jobs. Helping them get back into good jobs quickly should be a key goal of labour market policy. This report is the fourth in a series of reports looking at how this challenge is being tackled in a number of OECD countries. It shows that many displaced workers get new jobs relatively quickly in Australia, mostly thanks to a flexible and dynamic labour market. A small minority of displaced workers receive special support via the labour adjustment programmes, but some displaced workers who would need specific assistance, in particular in the older worker and/or low-educated groups, do not get sufficient support or only too late. There is room to improve policies by moving away from the current sectoral approach to special assistance programmes for workers collectively dismissed, towards an approach covering all sectors of the economy, with the intensity of intervention tailored to the circumstances and needs of the displaced workers. Expanding the training component for displaced workers and making use of skills assessment and training to better target the training and enhance its effectiveness would also help displaced workers transition to sustainable jobs of a certain quality.
    DOI: 10.1787/9789264253476-en
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  • 82
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    Online-Ressource
    Sustainable Business Models for Water Supply and Sanitation in Small Towns and Rural Settlements in Kazakhstan (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264249400
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Paralleltitel: Parallele Sprachausgabe Sustainable Business Models for Water Supply and Sanitation in Small Towns and Rural Settlements in Kazakhstan: (Russian version)
    Paralleltitel: Erscheint auch als Sustainable business models for water supply and sanitation in small towns and rural settlements in Kazakhstan
    Schlagwort(e): Wasserversorgung ; Abwasserwirtschaft ; Geschäftsmodell ; Kleinstadt ; Ländlicher Raum ; Kasachstan ; Environment ; Kazakhstan ; Kasachstan ; Trinkwasserversorgung ; Abwasserbeseitigung ; Geschäftsmodell ; Kleinstadt ; Ländlicher Raum
    Kurzfassung: This report assesses the Republic of Kazakhstan’s significant efforts to improve water supply and sanitation (WSS) services over the past 15 years, notably in terms of ambitious target-setting, implementation of a sound water tariff policy, and significant investment in the rehabilitation and development of relevant infrastructure. Generally speaking, the absence of updated data on WSS institutional development is a limiting factor for further policy and programme development in the field, including in Kazakhstan. The monitoring and evaluation system proposed in this report aims to help assess progress in the WSS sector and serve as a basis for any necessary corrective measures.
    DOI: 10.1787/9789264249400-en
    URL: lizenzpflichtig
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  • 83
    Online-Ressource
    Online-Ressource
    Estudios de la OCDE sobre Gobernanza Pública: Perú : Gobernanza integrada para un crecimiento inclusivo (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265226
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (352 p.) , 21 x 28cm.
    Serie: Estudios de la OCDE sobre Gobernanza Pública
    Paralleltitel: Parallele Sprachausgabe OECD Public Governance Reviews: Peru: Integrated Governance for Inclusive Growth
    Schlagwort(e): Governance ; Economics ; Peru
    Kurzfassung: El Estudio sobre la Gobernanza Pública del Perú analiza las áreas clave de la gobernanza pública del país e identifica diferentes oportunidades para mejorar la performance del Estado en la prestación de mejores políticas y servicios para todos los ciudadanos. Para ello, examina dimensiones como la capacidad de coordinación del Centro de Gobierno, la planificación estratégica basada en la evidencia y los procesos de descentralización para mejorar la coordinación entre todos los niveles de gobierno. Asimismo, evalúa la gestión del servicio civil y los marcos legales y regulatorios para implementar políticas de gobierno digital, gobierno abierto y transparencia. Finalmente, el Estudio provee recomendaciones para apoyar al gobierno en su objetivo de mejorar la agilidad del Estado para establecer, dirigir e implementar una estrategia nacional de mediano plazo para lograr un crecimiento inclusivo y próspero.
    DOI: 10.1787/9789264265226-es
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  • 84
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Dominican Republic 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258778
    Sprache: Englisch
    Seiten: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Dominican Republic 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Dominikanische Republik ; Taxation ; Dominican Republic
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Dominican Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258778-en
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  • 85
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    Startup América Latina 2016 : Construyendo un futuro innovador (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264265141
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (152 p.) , 21 x 28cm.
    Serie: Estudios del Centro de Desarrollo
    Paralleltitel: Parallele Sprachausgabe Start-up Latin America 2016: Building an Innovative Future
    Schlagwort(e): Development
    Kurzfassung: Las startups están cobrando relevancia en América Latina. Startup América Latina 2016: Construyendo un futuro innovador presenta una revisión actualizada de la dinámica de las startups y el papel de las políticas públicas en apoyar su creación y expansión en la región. El reporte analiza de manera comparada las experiencias en cuatro países – Chile, Colombia, México y Perú –, describe el abanico de instrumentos de fomento y resalta avances y desafíos a futuro. El reporte identifica buenas prácticas en fomento a las startups y resalta las lecciones aprendidas en América Latina en diseño e implementación de políticas.
    DOI: 10.1787/9789264265141-es
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  • 86
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    Online-Ressource
    Recruiting Immigrant Workers: Europe 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264257290
    Sprache: Englisch
    Seiten: 1 Online-Ressource (288 p.) , 16 x 23cm.
    Serie: Recruiting Immigrant Workers
    Paralleltitel: Erscheint auch als Recruiting immigrant workers
    Schlagwort(e): Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; European Union ; Ausländischer Arbeitnehmer ; Migration ; Europa
    Kurzfassung: The OECD series Recruiting Immigrant Workers comprises country studies of labour migration policies. Each volume analyses whether migration policy is being used effectively and efficiently to help meet labour needs, without adverse effects on labour markets. It focuses mainly on regulated labour migration movements over which policy has immediate and direct oversight. This particular volume looks at the efficiency of European Union instruments for managing labour migration.
    DOI: 10.1787/9789264257290-en
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  • 87
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    Begrenzung der Gewinnverkürzung durch Zins- und wirtschaftlich vergleichbare Aufwendungen, Aktionspunkt 4 – Abschlussbericht 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264255050
    Sprache: Deutsch
    Seiten: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallele Sprachausgabe Limiter l'érosion de la base d'imposition faisant intervenir les déductions d'intérêts et d'autres frais financiers, Action 4 - 2015 Rapport final
    Paralleltitel: Parallele Sprachausgabe Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report
    Paralleltitel: Parallele Sprachausgabe Limiting Base Erosion Involving Interest Deductions and Other Financial Payments, Action 4 - 2015 Final Report: (Korean version)
    Schlagwort(e): Taxation
    Kurzfassung: Die Mobilität und Fungibilität des Geldes ermöglicht es multinationalen Konzernen, durch Anpassungen der Höhe des Fremdkapitals in einzelnen Konzernunternehmen günstige Steuerergebnisse zu erzielen. Der empfohlene Ansatz gewährleistet, dass die von einem Unternehmen in Abzug gebrachten Nettozinsaufwendungen an den Umfang seiner wirtschaftlichen Aktivitäten geknüpft sind, der anhand seines steuerpflichtigen Gewinns vor Zinsen und Abschreibungen gemessen wird (EBITDA). Dieser Ansatz besteht aus drei Elementen: einer Festquotenregel, die auf einem Referenzwert für das Verhältnis Nettozinsaufwand/EBITDA beruht, einer Konzernquotenregel, die es einem Unternehmen erlaubt, unter bestimmten Umständen – in Abhängigkeit von der Position seines weltweiten Konzerns – höhere Zinsaufwendungen in Abzug zu bringen, sowie gezielten Regeln, mit denen spezifischen Risiken begegnet werden soll. Ein Staat kann auf die Einführung einer Konzernquotenregel verzichten, in diesem Fall sollte er die Festquotenregel jedoch ohne unangemessene Diskriminierung einheitlich auf Unternehmen multinationaler und nationaler Konzerne anwenden.
    DOI: 10.1787/9789264255050-de
    URL: lizenzpflichtig
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  • 88
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258891
    Sprache: Englisch
    Seiten: 1 Online-Ressource (172 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: United Arab Emirates 2016
    Schlagwort(e): Vereinigte Arabische Emirate ; Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Taxation ; United Arab Emirates
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the United Arab Emirates. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258891-en
    URL: lizenzpflichtig
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  • 89
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    PISA 2015 Assessment and Analytical Framework : Science, Reading, Mathematic and Financial Literacy (2016)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Serie: PISA
    Paralleltitel: Parallele Sprachausgabe Cadre d'évaluation et d'analyse de l'enquête PISA 2015 : Compétences en sciences, en compréhension de l'écrit, en mathématiques et en matières financières
    Paralleltitel: Erscheint auch als PISA 2015 assessment and analytical framework
    Schlagwort(e): Education ; PISA-Studie ; Schulleistung ; Naturwissenschaftlicher Unterricht ; Mathematikunterricht ; Lesekompetenz
    Kurzfassung: “What is important for citizens to know and be able to do?” The OECD Programme for International Student Assessment (PISA) seeks to answer that question through the most comprehensive and rigorous international assessment of student knowledge and skills. The PISA 2015 Assessment and Analytical Framework presents the conceptual foundations of the sixth cycle of the triennial assessment. Similar to the previous cycles, the 2015 assessment covers science, reading and mathematics, with the major focus on scientific literacy this cycle. Financial literacy is also evaluated as an optional assessment, as it was in 2012.A questionnaire about students’ background is distributed to all participating students. Students may also choose to complete additional questionnaires: one about their future studies and career, a second about their familiarity with information and communication technologies. School principals complete a questionnaire about the learning environment in their schools, and parents of students who sit the PISA test can choose to complete a questionnaire about the home environment. Seventy-one countries and economies, including all 34 OECD countries, participated in the PISA 2015 assessment.
    DOI: 10.1787/9789264255425-en
    URL: lizenzpflichtig
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  • 90
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    Examen multidimensionnel de la Côte d'Ivoire : Volume 1. Évaluation initiale (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264248557 , 9789264251618
    Sprache: Französisch
    Seiten: 1 Online-Ressource (216 p.) , 21 x 28cm.
    Serie: Les voies de développement
    Schlagwort(e): Development ; Cote d'Ivoire
    Kurzfassung: Cette série aide les pays à identifier et surmonter les obstacles à de meilleurs niveaux de bien-être et à une croissance plus équitable et durable. Elle s’appuie sur des examens multidimensionnels par pays, qui tiennent compte des interactions entre les politiques et de l'environnement national dans lequel s’inscrivent ces dernières. Ces examens comportent trois phases. La première consiste en une évaluation initiale des obstacles au développement. La deuxième propose une analyse de fond des principaux problèmes et découle sur des recommandations détaillées. La troisième phase est conçue pour passer de la théorie à la pratique et soutenir les efforts du gouvernement dans l'élaboration de stratégies et la mise en œuvre des politiques recommandées.
    DOI: 10.1787/9789264248557-fr
    URL: lizenzpflichtig
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  • 91
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    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Switzerland 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258877
    Sprache: Englisch
    Seiten: 1 Online-Ressource (168 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Suisse 2016 : Phase 2 : mise en œuvre pratique des normes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Switzerland 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Schweiz ; Taxation ; Switzerland
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Switzerland. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258877-en
    URL: lizenzpflichtig
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  • 92
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    OECD Development Co-operation Peer Reviews: Denmark 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259362
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Serie: OECD Development Co-operation Peer Reviews
    Paralleltitel: Erscheint auch als OECD development co-operation peer reviews
    Schlagwort(e): Entwicklungshilfe ; Dänemark ; Development ; Denmark ; Bericht ; Dänemark ; Wirtschaftshilfe ; Geschichte 2016
    Kurzfassung: 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.
    DOI: 10.1787/9789264259362-en
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  • 93
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    Proyecto BEPS - Nota explicativa : Informes Finales 2015 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264263567
    Sprache: Spanisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: Proyecto de la OCDE y del G-20 sobre la Erosión de la Base Imponible y el Traslado de Beneficios
    Paralleltitel: Parallele Sprachausgabe BEPS-Projekt Erläuterung: Abschlussberichte 2015
    Paralleltitel: Parallele Sprachausgabe Projet BEPS - Exposé des actions 2015
    Paralleltitel: Parallele Sprachausgabe BEPS Project Explanatory Statement: 2015 Final Reports
    Schlagwort(e): Taxation
    Kurzfassung: La lucha contra la erosión de bases y el traslado de beneficios se ha convertido en una prioridad para gobiernos de todo el mundo. Los países de la OCDE y del G20, trabajando juntos en igualdad de condiciones, adoptaron en 2013 un Plan de Acción de 15 puntos para abordar BEPS. Más allá de garantizar la recaudación alineando la potestad tributaria con la actividad económica y la creación de valor, el Proyecto OCDE/G20 BEPS busca producir un paquete consensuado de normas de fiscalidad internacional capaces de abordar BEPS y de proteger las bases imponibles, ofreciendo al mismo tiempo previsibilidad y seguridad jurídica a los contribuyentes. Uno de los objetivos claves del proyecto es evitar la doble no imposición. No obstante, las normas deberían ser capaces de alcanzar dicho objetivo sin generar doble imposición, cargas de cumplimiento injustificadas o restricciones a actividades transfronterizas legítimas. Esta nota explicativa ofrece una visión general del proyecto BEPS y de sus resultados.
    DOI: 10.1787/9789264263567-es
    URL: lizenzpflichtig
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  • 94
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    Back to Work: United States : Improving the Re-employment Prospects of Displaced Workers (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264266513
    Sprache: Englisch
    Seiten: 1 Online-Ressource (152 p.) , 16 x 23cm.
    Serie: Back to Work
    Paralleltitel: Erscheint auch als Back to work
    Schlagwort(e): Kündigung ; Arbeitsmarktintegration ; USA ; Employment ; United States ; Arbeitsmarkt ; Wiedereinstellung
    Kurzfassung: Job displacement (involuntary job loss due to firm closure or downsizing) affects many workers over their lifetime. Displaced workers may face long periods of unemployment and, even when they find new jobs, tend to be paid less and have fewer benefits than in their prior jobs. Helping them get back into good jobs quickly should be a key goal of labour market policy. This report is part of a series of nine reports looking at how this challenge is being tackled in a number of OECD countries. It shows that the United States has a relatively high rate of job displacement and that only one in two affected workers find a new job within one year. Older displaced workers and those with a low level of education fare worst. Contrary to most other OECD countries, displaced workers have long been a target group for policy intervention, and a number of system features, like rapid response services, are promising. But the success of US policies is limited because overall funding for the workforce development system is insufficient and because only trade-related job displacement comes with generous entitlement for training and better benefits.
    DOI: 10.1787/9789264266513-en
    URL: lizenzpflichtig
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  • 95
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    Urbanisation Dynamics in West Africa 1950–2010 : Africapolis I, 2015 Update (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264252233
    Sprache: Englisch
    Seiten: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Serie: West African Studies
    Paralleltitel: Parallele Sprachausgabe L'urbanisation des pays de l'Afrique de l'Ouest 1950–2010 : Africapolis I, mise à jour 2015
    Paralleltitel: Erscheint auch als Moriconi-Ebrard, François Urbanisation dynamics in West Africa 1950-2010
    Schlagwort(e): Urbanisierung ; Westafrika ; Development ; Westafrika ; Verstädterung ; Geschichte 1950-2000
    Kurzfassung: Since 1950, the number of urban agglomerations in West Africa increased from 152 to almost 2 000, and today towns and cities are home to 41% of the region’s total population. Cities and their inhabitants are increasingly shaping West Africa’s economic, political and social landscape. Yet there is little up-to-date data available for analysis and the formulation of development policy at the local, national and regional levels. Africapolis, a comprehensive and homogenous dataset on urbanisation, is a significant step towards closing this data gap. The 2015 update covers 17 West African countries spanning the period 1950 to 2010. Its original methodology combines demographic sources, satellite and aerial imagery to provide population estimates and geolocation at the level of individual agglomerations. The morphological approach adopted by Africapolis helps identify territorial transformation processes which are at the core of West Africa’s complex urbanisation dynamics and can be observed at several levels: metropolises, secondary cities, the merging of villages and the formation of conurbations. The identification of cities with fewer than 100 000 inhabitants is a major contribution of Africapolis – 90% of West Africa’s cities, or a combined population of 45 million people, fall into this category – a figure which underscores the important role of small cities within the urban system. This edition also includes new measurements of urbanisation in Nigeria, Africa’s most populous nation, constituting the most complete dataset on urbanisation dynamics in this country to date.
    DOI: 10.1787/9789264252233-en
    URL: lizenzpflichtig
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  • 96
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    L' importance des compétences : Nouveaux résultats de l'évaluation des compétences des adultes (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259492
    Sprache: Französisch
    Seiten: 1 Online-Ressource (172 p.) , 21 x 28cm.
    Serie: Études de l'OCDE sur les compétences
    Paralleltitel: Parallele Sprachausgabe Skills Matter: Further Results from the Survey of Adult Skills
    Schlagwort(e): Education ; Employment
    Kurzfassung: La révolution technologique amorcée au cours des dernières décennies du XXe siècle a modifié les besoins en compétences sur le marché du travail. De nos jours, les compétences en traitement de l’information, les compétences interpersonnelles et d’autres aptitudes cognitives de haut niveau sont de plus en plus prisées. L’Évaluation des compétences des adultes, lancée dans le cadre du Programme de l'OCDE pour l’évaluation internationale des compétences des adultes (PIAAC), vise à fournir un nouvel éclairage sur le rôle de ces compétences dans la société d’aujourd’hui et sur leur utilisation dans le cadre privé et professionnel. Première évaluation de cette nature, elle mesure directement la maîtrise de plusieurs compétences en traitement de l’information : la littératie, la numératie et la résolution de problèmes dans des environnements à forte composante technologique. Ce volume présente les résultats des 24 pays et régions qui ont participé à la première vague de l'évaluation en 2011-2012 (publiés pour la première fois dans Perspectives de l’OCDE sur les compétences 2013 : Premiers résultats de l’Évaluation des compétences des adultes) et des neuf pays supplémentaires qui ont participé à la deuxième vague en 2014-2015 (Chili, Grèce, Indonésie [Jakarta], Israël, Lituanie, Nouvelle-Zélande, Singapour, Slovénie et Turquie). Il décrit les compétences des adultes dans les trois domaines de compétences en traitement de l’information évalués et analyse le lien entre les compétences et les résultats sur le marché du travail ainsi que les résultats sociaux. Un rapport connexe, le second volume de L’Évaluation des compétences des adultes : Manuel à l’usage des lecteurs, décrit la conception et la méthodologie de l’évaluation, et les corrélations à établir avec d’autres évaluations internationales portant sur les compétences des jeunes étudiants et des adultes. Un rapport connexe, le second volume de L’Évaluation des compétences des adultes : Manuel à l’usage des lecteurs, décrit la conception et la méthodologie de l’évaluation, et ses relations avec d’autres évaluations internationales des compétences des jeunes encore scolarisés et des adultes.
    DOI: 10.1787/9789264259492-fr
    URL: lizenzpflichtig
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  • 97
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Senegal 2016 : Phase 2: Implementation of the Standard in Practice (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264258853
    Sprache: Englisch
    Seiten: 1 Online-Ressource (112 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Sénégal 2016 : Phase 2 : mise en œuvre pratique des normes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Senegal 2016
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Senegal ; Taxation ; Senegal
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Senegal. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 130 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264258853-en
    URL: lizenzpflichtig
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  • 98
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    OECD Reviews of Labour Market and Social Policies: Colombia 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264244825
    Sprache: Englisch
    Seiten: 1 Online-Ressource (216 p.) , 16 x 23cm.
    Serie: OECD Reviews of Labour Market and Social Policies
    Paralleltitel: Erscheint auch als OECD OECD reviews of labour market and social policies
    Schlagwort(e): Arbeitsmarkt ; Arbeitsmarktsegmentation ; Arbeitsmarktpolitik ; Sozialpolitik ; Kolumbien ; Employment ; Social Issues/Migration/Health ; Colombia ; Kolumbien ; Arbeitsmarkt ; Sozialpolitik
    Kurzfassung: Colombia has made major economic and social advances in recent years. The combination of strong economic growth and policies targeted at the most vulnerable groups improved considerably the living standards of the Colombian population. Today, the country enjoys higher employment and labour force participation rates than the average of OECD countries and unemployment is steadily declining. Nevertheless, despite these positive trends, deep structural problems remain. Labour informality is widespread, the rate of self-employment is high and many employees have non-regular contracts. Income inequality is higher than in any OECD country and redistribution through taxes and benefits is almost negligible. In addition, half a century of internal conflict and violence has displaced a significant part of the population, and many of them are living in extreme poverty. Despite considerable progress, violence continues to be a challenge and also affects trade union members and leaders. The Colombian Government has undertaken important reforms in recent years to address these labour market and social challenges, and the efforts are gradually paying off. However, further progress is needed to enhance the quality of jobs and well-being for all. The main trust of this report is to support the Colombian Government in tackling labour market duality, generate trust between the social partners, develop inclusive and active social policies, and get the most out of international migration.
    DOI: 10.1787/9789264244825-en
    URL: lizenzpflichtig
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  • 99
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    OECD Reviews of Innovation Policy: Lithuania 2016 (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264259089
    Sprache: Englisch
    Seiten: 1 Online-Ressource (172 p.) , 21 x 28cm.
    Serie: OECD Reviews of Innovation Policy
    Schlagwort(e): Science and Technology ; Industry and Services ; Lithuania
    Kurzfassung: The OECD Reviews of Innovation Policy offer a comprehensive assessment of the innovation system of individual OECD countries and partner economies, focusing on the role of government. They provide concrete recommendations on how to improve policies that affect innovation performance, including R&D policies. Each review identifies good practices from which other countries can learn.
    DOI: 10.1787/9789264259089-en
    URL: lizenzpflichtig
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
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    Corruption in the extractive value chain : typology of risks, mitigation measures and incentives (2016)
    Paris : OECD Publishing
    Details
    ISBN: 9789264256569
    Sprache: Englisch
    Seiten: 1 Online-Ressource (112 pages) , 21 x 28cm.
    Serie: OECD Development Policy Tools
    Paralleltitel: Parallele Sprachausgabe 채굴산업 가치사슬에서의 부패: 위험요인, 완화방안 및 인센티브 유형
    Paralleltitel: Erscheint auch als Corruption in the extractive value chain
    Schlagwort(e): Korruption ; Anti-Korruption ; Rohstoffwirtschaft ; Welt ; Development ; Bericht ; Weltwirtschaft ; Korruption ; Wertschöpfungskette ; OECD
    Kurzfassung: One case of transnational corruption out of five occurs in the extractive sector according to the 2014 OECD Foreign Bribery Report. In this area, corruption has become increasingly complex and sophisticated affecting each stage of the extractive value chain with potential huge revenue losses for the public coffers. This report is intended to help policy makers, law enforcement officials and stakeholders strengthen prevention efforts at both the public and private levels, through improved understanding and enhanced awareness of corruption risk and mechanisms. It will help better tailoring responses to evolving corruption patterns and effectively countering adaptive strategies. The report also offers options to put a cost on corruption to make it less attractive at both the public and private levels.
    DOI: 10.1787/9789264256569-en
    URL: lizenzpflichtig
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