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  • 2015-2019  (8)
  • Paris : OECD Publishing  (6)
  • London [u.a.] : Routledge
  • OECD  (6)
  • Nuclear Energy
  • Wirtschaftsentwicklung
  • Economics  (8)
Datasource
Language
Year
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264270572
    Language: English
    Pages: Online-Ressource (95 p.) , ill.
    Parallel Title: Erscheint auch als Accrual practices and reform experiences in OECD countries
    RVK:
    Keywords: Öffentliches Rechnungswesen ; Rechnungsabgrenzung ; OECD-Staaten ; Finance and Investment ; Governance ; Economics ; OECD ; Fiskalpolitik ; Rechnungswesen ; Rückstellung
    Abstract: Financial reporting is one of the foundations of good fiscal management. High-quality financial reports are essential to ensure that a governments fiscal decisions are based on the most up-to-date and accurate understanding of its financial position. Financial reports are also the mechanism through which legislatures, auditors, and the public at large hold governments accountable for their financial performance. Over the past two decades, a growing number of governments have begun moving away from pure cash accounting toward accrual accounting to improve transparency and accountability and better inform fiscal decision making. This study reviews and compares accounting and budgeting practices at the national government level in OECD countries. It also discusses both the challenges and benefits of accruals reforms. Finally, it looks at some steps countries are taking to make better use of accrual information in the future. This is a joint publication with the International Federation of Accountants and the OECD.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264252639
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Parallel Title: Erscheint auch als Committing to effective whistleblower protection
    RVK:
    Keywords: Whistleblowing ; Anti-Korruption ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; OECD ; Whistleblowing ; Schutz ; OECD ; Whistleblowing ; Schutz
    Abstract: Whistleblower protection is essential for safeguarding the public interest, for promoting a culture of accountability and integrity in both public and private institutions, and for encouraging the reporting of misconduct, fraud and corruption wherever it occurs. While many countries are increasingly developing legal frameworks to protect whistleblowers, more can be done to mainstream integrity and promote open organisational cultures. This report analyses whistleblower protection frameworks in OECD countries, identifies areas for reform and proposes next steps to strengthen effective and comprehensive whistleblower protection laws in both the public and private sectors.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264258211
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Srivastava, Divya Better ways to pay for health care
    RVK:
    Keywords: Gesundheitsfinanzierung ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Gesundheitswesen ; Finanzierung
    Abstract: Payers for health care are pursuing a variety of policies as part of broader efforts to improve the quality and efficiency of care. Payment reform is but one policy tool to improve health system performance that requires supportive measures in place such as policies with well-developed stakeholder involvement, information on quality, clear criteria for tariff setting, and embedding evaluation as part of the policy process. Countries should not, however, underestimate the significant data challenges when looking at price setting processes. Data access and ways to overcome its fragmentation require well-developed infrastructures. Policy efforts highlight a trend towards aligning payer and provider incentives by using evidence-based clinical guidelines and outcomes to inform price setting. There are signs of increasing policy focus on outcomes to inform price setting. These efforts could bring about system-wide effects of using evidence along with a patient-centred focus to improve health care delivery and performance in the long-run.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264265189
    Language: English
    Pages: Online-Ressource (492 p.) , ill.
    Parallel Title: Erscheint auch als The governance of inclusive growth
    RVK:
    Keywords: Wachstumspolitik ; Entwicklungsstrategie ; Bürgerbeteiligung ; OECD-Staaten ; Governance ; Bericht ; OECD ; Wirtschaftskooperation
    Abstract: 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.
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  • 5
    ISBN: 0415704405 , 0415704413 , 9780415704403 , 9780415704410
    Language: English
    Pages: XXX, 294 S. , Ill. , 25 cm
    Series Statement: Routledge environmental humanities
    Uniform Title: Works Selections
    DDC: 304.2
    RVK:
    RVK:
    Keywords: Berg, Peter Interviews ; Biosphere ; Bioregionalism ; Biosphäre ; Umweltschutz ; Wirtschaftsentwicklung ; Nachhaltigkeit ; Umweltökonomie
    Abstract: "As one of the originators of the concept of bioregionalism, Peter Berg (1937-2011) is a founding figure of contemporary environmental thought. As arguably the nation's first post-environmentalist, in the 1970s Berg perceived the negative direction the environmental movement was taking and began to articulate a more positive and pro-active alternative, centred on the concept of bioregions. This book introduces readers to the biospheric vision and post-environmental genius of Berg, with original tributes from sixteen prominent writers and thinkers, whose reflections illuminate facets of Berg's continuing importance and offer fresh angles on bioregionalism"--
    Abstract: "Bioregionalism asks us to reimagine ourselves and the places where we live in ecological terms and to harmonize human activities with the natural systems that sustain life. As one of the originators of the concept of bioregionalism, Peter Berg (1937-2011) is a founding figure of contemporary environmental thought.The Biosphere and the Bioregion: Essential Writings of Peter Berg introduces readers to the biospheric vision and post-environmental genius of Berg. From books and essays to published interviews, this selection of writings represents Berg's bioregional vision and its global, local, urban, and rural applications.The Biosphere and the Bioregion provides a highly accessible introduction to bioregional philosophy, making Berg's paradigm available as a guiding vision and practical "greenprint" for the twenty-first century.This valuable compilation lays the groundwork for future research by offering the first-ever comprehensive bibliography of Berg's publications and should be of interest to students and scholars in the inter-disciplinary fields of environmental humanities, environment and sustainability studies, as well as political ecology, environmental sociology and anthropology"--
    Abstract: "As one of the originators of the concept of bioregionalism, Peter Berg (1937-2011) is a founding figure of contemporary environmental thought. As arguably the nation's first post-environmentalist, in the 1970s Berg perceived the negative direction the environmental movement was taking and began to articulate a more positive and pro-active alternative, centred on the concept of bioregions. This book introduces readers to the biospheric vision and post-environmental genius of Berg, with original tributes from sixteen prominent writers and thinkers, whose reflections illuminate facets of Berg's continuing importance and offer fresh angles on bioregionalism"--
    Abstract: "Bioregionalism asks us to reimagine ourselves and the places where we live in ecological terms and to harmonize human activities with the natural systems that sustain life. As one of the originators of the concept of bioregionalism, Peter Berg (1937-2011) is a founding figure of contemporary environmental thought.The Biosphere and the Bioregion: Essential Writings of Peter Berg introduces readers to the biospheric vision and post-environmental genius of Berg. From books and essays to published interviews, this selection of writings represents Berg's bioregional vision and its global, local, urban, and rural applications.The Biosphere and the Bioregion provides a highly accessible introduction to bioregional philosophy, making Berg's paradigm available as a guiding vision and practical "greenprint" for the twenty-first century.This valuable compilation lays the groundwork for future research by offering the first-ever comprehensive bibliography of Berg's publications and should be of interest to students and scholars in the inter-disciplinary fields of environmental humanities, environment and sustainability studies, as well as political ecology, environmental sociology and anthropology"--
    Note: Includes bibliographical references and index
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  • 6
    ISSN: 0085-204X , 0085-2074 , 1544-9289
    Language: English
    Dates of Publication: 1.1952(1955)-volume 63 (2014)
    Additional Information: Companion International bibliography of the social sciences / Thematic list of descriptors / Economics
    Series Statement: 1.1952 - 8.1959: Documentation in the social sciences
    Series Statement: 4.1955 - 8.1959: International social science bibliographies
    Series Statement: Ab 9.1960: International bibliography of the social sciences
    Parallel Title: Erscheint auch als International bibliography of the social sciences
    Former Title: Bibliographie internationale de science économique
    Former Title: Bibliographie internationale science économique
    Former Title: Bibliographie internationale des sciences économiques
    Former Title: Bibliographie internationale de la science économique
    DDC: 050
    RVK:
    Keywords: Wirtschaftswissenschaft ; Theorie ; Welt ; Wirtschaftswissenschaften ; Wissenschaft ; Methode ; Wirtschaftstheorie ; Interesse ; Geschichte ; Wirtschaftsentwicklung ; Sozialpolitik ; Arbeitsbedingungen ; Soziale Sicherheit ; Vermögenspolitik ; Branche ; Produkt ; Finanzwirtschaft ; Wirtschaftspolitik ; Wirtschaftsbeziehungen ; Wirtschaftswissenschaften Wissenschaftliche Methoden ; Wirtschaftstheoretischer Ansatz ; Wirtschaftsgeschichte ; Wirtschaftsprozess ; Wirtschaftliche Entwicklung ; Sozialpolitik ; Arbeitsbedingungen ; Soziale Sicherheit ; Eigentumspolitik ; Wirtschaftszweige ; Produkte ; Öffentliche Finanzwirtschaft ; Wirtschaftspolitik ; Internationale Wirtschaftsbeziehungen ; Zeitschrift ; Bibliografie ; Wirtschaftswissenschaften ; Wirtschaft ; Wirtschaftswissenschaften
    Note: Fortgesetzt als Online-Ausgabe , Repr.: Nendeln : Kraus , Beteil. Körp. anfangs: International Committee for Social Sciences Documentation
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243507
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: OECD Tax Policy Studies no.23
    Parallel Title: Erscheint auch als Taxation of SMEs in OECD and G20 countries
    RVK:
    RVK:
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Unternehmensbesteuerung
    Abstract: Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264250024 , 9789264246010
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 14.5 x 22cm.
    Series Statement: OECD Insights
    Parallel Title: Parallele Sprachausgabe Inégalités de revenu : l'écart entre les riches et les pauvres
    Parallel Title: Parallele Sprachausgabe Desigualdad de ingresos : La brecha entre ricos y pobres
    Parallel Title: Erscheint auch als Keeley, Brian Income inequality
    RVK:
    Keywords: Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Economics ; OECD ; Einkommensunterschied ; OECD ; Einkommensunterschied
    Abstract: Income inequality is rising. A quarter of a century ago, the average disposable income of the richest 10% in OECD countries was around seven times higher than that of the poorest 10%; today, it’s around 9½ times higher. Why does this matter? Many fear this widening gap is hurting individuals, societies and even economies. This book explores income inequality across five main headings. It starts by explaining some key terms in the inequality debate. It then examines recent trends and explains why income inequality varies between countries. Next it looks at why income gaps are growing and, in particular, at the rise of the 1%. It then looks at the consequences, including research that suggests widening inequality could hurt economic growth. Finally, it examines policies for addressing inequality and making economies more inclusive.
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