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  • 2010-2014  (443)
  • Paris : OECD Publishing  (443)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Finance and Investment  (285)
  • Social Issues/Migration/Health  (163)
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  • 1
    Online Resource
    Online Resource
    Making Mental Health Count : The Social and Economic Costs of Neglecting Mental Health Care (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208445
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Hewlett, Emily Making mental health count
    Keywords: Psychische Krankheit ; Medizinische Behandlung ; Soziale Kosten ; OECD-Staaten ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Psychische Störung ; Untersuchung ; Soziale Kosten
    Abstract: Despite the enormous burden that mental ill-health imposes on individuals, their families, society, health systems and the economy, mental health care remains a neglected area of health policy in too many countries. Mental disorders represent a considerable disease burden, and have a significant impact on the lives of the OECD population, and account for considerable direct and indirect costs. This report argues that even in those OECD countries with a long history of deinstitutionalisation, there is still a long way to go to make community-based mental health care that achieves good outcomes for people with severe mental illness a reality. The disproportionate focus on severe mental illness has meant that mild-to-moderate mental illnesses, which makes up the largest burden of disease, have remained overwhelmingly neglected. This book addresses the high cost of mental illness, weaknesses and innovative developments in the organisation of care, changes and future directions for the mental health workforce, the need to develop better indicators for mental health care and quality, and tools for better governance of the mental health system. The high burden of mental ill health and the accompanying costs in terms of reduced quality of life, loss of productivity, and premature mortality, mean that making mental health count for all OECD countries is a priority.
    DOI: 10.1787/9789264208445-en
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  • 2
    Online Resource
    Online Resource
    The 2012 Labour Market Reform in Spain : A Preliminary Assessment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213586
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Erscheint auch als The 2012 labour market reform in Spain
    Keywords: 2012 ; Arbeitsmarktreform ; Wirkungsanalyse ; Spanien ; Social Issues/Migration/Health ; Spain
    Abstract: This report provides an initial evaluation of the comprehensive reform of the Spanish labour market undertaken in 2012. It describes the key components of the 2012 reform and places them in the context of the evolution of labour market institutions in other OECD member countries, with a particular focus on collective bargaining and employment protection legislation. The report also assesses the impact of the reform on the ability of firms to adjust wages and working time to cope with demand shocks, as well as the flows in the labour market for different types of contracts and the overall duality of the Spanish labour market. It also considers what complementary reforms would be required to improve the effectiveness of the labour market reform, in particular in the area of active labour market policies.
    DOI: 10.1787/9789264213586-en
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  • 3
    Online Resource
    Online Resource
    Lavoro per gli immigrati : L'integrazione nel mercato del lavoro in Italia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216570
    Language: Italian
    Pages: Online-Ressource (153 p.) , ill.
    Parallel Title: Parallelausg. Jobs for Immigrants (Vol. 4); Labour Market Integration in Italy
    Keywords: Employment ; Social Issues/Migration/Health ; Italy
    Abstract: Fino alla metà degli anni Novanta, la percentuale degli immigrati in Italia era relativamente bassa nel confronto internazionale. L’immigrazione verso l’Italia è cresciuta rapidamente durante gli ultimi quindici anni. Tale crescita è riconducibile a una persistente domanda di lavoratori stranieri per posti di lavoro poco qualificati e poco remunerati, alla vicinanza delle zone di conflitto e all’allargamento dell’Unione europea alla Romania e la Bulgaria, avvenuto nel 2007. Questo rapporto presenta una visione d’insieme delle competenze e delle qualifiche degli immigrati in Italia, dei loro principali risultati nel mercato del lavoro paragonati a quelli degli altri Paesi a livello internazionale e della loro evoluzione nel tempo, tenendo conto della forte segmentazione del mercato del lavoro italiano e dell’alta percentuale di posti di lavoro informali. Il rapporto analizza la struttura di riferimento e i principali strumenti d’intervento per l’integrazione. Dedica una particolare attenzione al finanziamento e alla distribuzione delle competenze tra responsabili a livello nazionale e subnazionale. Infine, esamina l’integrazione scolastica e la transizione scuola-lavoro dei figli degli immigrati
    DOI: 10.1787/9789264216570-it
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  • 4
    Online Resource
    Online Resource
    Risk Management and Corporate Governance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220102 , 9789264208636
    Language: English
    Pages: Online-Ressource (92 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Risk management and corporate governance
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
    DOI: 10.1787/9789264208636-en
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  • 5
    Online Resource
    Online Resource
    Plan de acción contra la erosión de la base imponible y el traslado de beneficios (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207813
    Language: Spanish
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
    DOI: 10.1787/9789264207813-es
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  • 6
    Online Resource
    Online Resource
    Policy Framework for Investment in Agriculture (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212725
    Language: English
    Pages: Online-Ressource (76 p.)
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement agricole
    Parallel Title: Erscheint auch als Policy framework for investment in agriculture
    Keywords: Landwirtschaft ; Investitionspolitik ; Welt ; Finance and Investment ; Landwirtschaft ; Investition
    Abstract: By proposing questions in ten policy areas, the Policy Framework for Investment in Agriculture supports host countries in evaluating and designing policies to mobilise private investment in agriculture and maximise its positive contribution to economic growth and sustainable development. It draws on the Policy Framework for Investment developed at the OECD in 2006 by 60 OECD and non-OECD countries.
    DOI: 10.1787/9789264212725-en
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  • 7
    Online Resource
    Online Resource
    Ageing and Employment Policies: France 2014 : Working Better with Age (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207523
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: Ageing and Employment Policies
    Parallel Title: Parallelausg. Vieillissement et politiques de l'emploi ; France 2014 ; Mieux travailler avec l'âge
    Parallel Title: Erscheint auch als Ageing and employment policies
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Frankreich ; Social Issues/Migration/Health ; France ; Frankreich ; Älterer Arbeitnehmer ; Beschäftigungspolitik
    Abstract: People today are living longer than ever before, while birth rates are dropping in the majority of OECD countries. In such demographics, public social expenditures require to be adequate and sustainable in the long term. Older workers play a crucial role in the labour market. Now that legal retirement ages are rising, older workers will work longer and employers will have to retain them. But those older workers who have lost their job have experienced long term-unemployment and low probabilities to return to work. What can countries do to help? How can they give older people better work incentives and opportunities? How can they promote age diversity in firms? This report offers analysis and assessment on what the best policies are for fostering employability, job mobility and labour demand at an older age in France.
    DOI: 10.1787/9789264207523-en
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  • 8
    Online Resource
    Online Resource
    OECD Reviews of Pension Systems: Ireland (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208834
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Series Statement: OECD Reviews of Pension Systems
    Parallel Title: Erscheint auch als OECD OECD reviews of pensions systems
    Keywords: Gesetzliche Rentenversicherung ; Rentenreform ; Altersvorsorge ; Irland ; Social Issues/Migration/Health ; Ireland
    Abstract: This report provides an international perspective on Ireland’s retirement income provision for a focused review on the viability and long-term impact of proposed changes in pension policy, taking into account the impact of the economic downturn. It covers all components of the pension system: state, private personal and occupational plans and schemes for public-sector employees.
    DOI: 10.1787/9789264208834-en
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  • 9
    Online Resource
    Online Resource
    Recruiting Immigrant Workers: New Zealand 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215658
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    DDC: 325
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Neuseeland ; Employment ; Social Issues/Migration/Health ; New Zealand
    Abstract: New Zealand is among the OECD countries that have been settled by migration. Currently more than a quarter of the New Zealand workforce is foreign-born. Despite being a settlement country, most labour migration is temporary and permanent migration mainly draws from the pool of temporary labour migrants. Current temporary labour migration is equivalent to 3.6% of the workforce, by far the largest figure in the OECD. An elaborate system of labour-market tests and exemptions aims to limit negative impact on the domestic workforce while at the same time responding to employer needs. A large part of temporary flows is into low-skilled jobs with little steering possibilities, and some vigilance is needed. For permanent migration, which is also among the highest in per capita terms among OECD countries, New Zealand operates with target numbers. The country faces difficulties in meeting thes targets, whose value-added in a largely demand-driven system - favoring immigrants with a job offer - is questionable.
    DOI: 10.1787/9789264215658-en
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  • 10
    Online Resource
    Online Resource
    Trends in Income Inequality and its Impact on Economic Growth (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (65 p.)
    Series Statement: OECD Social, Employment and Migration Working Papers no.163
    Keywords: Einkommensverteilung ; Soziale Ungleichheit ; Wirtschaftswachstum ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In most OECD countries, the gap between rich and poor is at its highest level since 30 years. Today, the richest 10 per cent of the population in the OECD area earn 9.5 times the income of the poorest 10 per cent; in the 1980s this ratio stood at 7:1 and has been rising continuously ever since. However, the rise in overall income inequality is not (only) about surging top income shares: often, incomes at the bottom grew much slower during the prosperous years and fell during downturns, putting relative (and in some countries, absolute) income poverty on the radar of policy concerns. This paper explores whether such developments may have an impact on economic performance. Drawing on harmonised data covering the OECD countries over the past 30 years, the econometric analysis suggests that income inequality has a negative and statistically significant impact on subsequent growth. In particular, what matters most is the gap between low income households and the rest of the population. In contrast, no evidence is found that those with high incomes pulling away from the rest of the population harms growth. The paper also evaluates the “human capital accumulation theory” finding evidence for human capital as a channel through which inequality may affect growth. Analysis based on micro data from the Adult Skills Survey (PIAAC) shows that increased income disparities depress skills development among individuals with poorer parental education background, both in terms of the quantity of education attained (e.g. years of schooling), and in terms of its quality (i.e. skill proficiency). Educational outcomes of individuals from richer backgrounds, however, are not affected by inequality. It follows that policies to reduce income inequalities should not only be pursued to improve social outcomes but also to sustain long-term growth. Redistribution policies via taxes and transfers are a key tool to ensure the benefits of growth are more broadly distributed and the results suggest they need not be expected to undermine growth. But it is also important to promote equality of opportunity in access to and quality of education. This implies a focus on families with children and youths – as this is when decisions about human capital accumulation are made -- promoting employment for disadvantaged groups through active labour market policies, childcare supports and in-work benefits.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    DOI: 10.1787/5jxrjncwxv6j-en
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  • 11
    Online Resource
    Online Resource
    Restructurer les marchés canadiens du logement : Financements, accessibilité financière et étalement urbain (2014)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (52 p.) , 21 x 29.7cm.
    Series Statement: OECD Economics Department Working Papers no.1145
    Parallel Title: Parallele Sprachausgabe Deconstructing Canada's Housing Markets: Finance, Affordability and Urban Sprawl
    Keywords: Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Economics ; Canada
    Abstract: Les prix des logements ont sensiblement augmenté au Canada au cours des dix dernières années, portant la dette des ménages et la construction de logements à des points hauts historiques. Bien que le durcissement de la politique macroprudentielle ait ralenti la croissance des emprunts des ménages ces dernières années, l’évolution à la hausse des prix de l’immobilier d’habitation s’est poursuivie, et l’accessibilité financière du logement demeure un problème majeur dans les centres urbains. Les primo-accédants doivent par conséquent consacrer une part plus importante de leurs revenus à l’achat de leur logement et sont exposés à de futures hausses des taux d’intérêt. La construction excessive de logements en copropriété dans quelques grandes villes semble constituer un facteur de risque, en particulier s’il y avait une correction majeure des prix sur ce segment qui se répercuterait sur d’autres compartiments du marché. Le pays bénéficie d’un système de financement du logement efficace et sain, qui a bien fonctionné tout au long de la crise financière mondiale grâce à un cadre solide de surveillance financière et à la garantie explicite de l’État dont bénéficie le marché hypothécaire. Néanmoins, la position dominante occupée par la Société canadienne d’hypothèques et de logement (SCHL), une société d’État, sur le marché de l’assurance prêt hypothécaire se traduit par la concentration d’un volume de risques important au niveau des finances publiques. Une amélioration des conditions de concurrence sur le marché de l’assurance prêt hypothécaire pourrait contribuer à une diversification de ces risques et à une réduction des éléments de passif éventuel assumés par les contribuables, tandis qu’une limitation de la couverture des pertes sur prêts permettrait d’obtenir un meilleur équilibre entre les intérêts individuels et collectifs. Il est possible que plusieurs villes pâtissent d’une pénurie de logements locatifs, en particulier dans la gamme des biens immobiliers accessibles pour les ménages à faibles revenus. Les politiques d’urbanisme se sont traduites par des zones d’habitation peu denses qui contribuent au niveau relativement élevé des émissions de carbone liées aux transports. Pour remédier à ces externalités, il faut renforcer les signaux-prix en matière d’aménagement foncier, d’utilisation des routes, de congestion et de stationnement, tout en intégrant mieux la planification des transports en commun. Pour empêcher que les ménages à faibles revenus ne soient marginalisés, il faudrait que les politiques d’aménagement favorisent la mixité sociale et incitent davantage le secteur privé à construire des logements abordables. Ce Document de travail se rapporte à l’Étude économique de l’OCDE du Canada 2014 (www.oecd.org/eco/etudes/Canada).
    DOI: 10.1787/5jz0zbcdpq37-fr
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  • 12
    Online Resource
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    Cadre d'action pour l'investissement agricole (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212916
    Language: French
    Pages: Online-Ressource (86 p.)
    Parallel Title: Parallelausg. Policy Framework for Investment in Agriculture
    Keywords: Finance and Investment
    Abstract: Le Cadre d’action pour l’investissement agricole (CAIA) a vocation à aider les pays à évaluer et concevoir des politiques visant à attirer l’investissement privé vers l’agriculture et à optimiser la contribution de cet investissement à la croissance économique et à un développement durable. S’appuyant sur les bonnes pratiques de pays membres et non membres de l’OCDE, ce Cadre d’action propose des questions et des orientations dans dix domaines de politiques publiques identifiés comme cruciaux en vue d’attirer des investissements dans le secteur agricole.
    DOI: 10.1787/9789264212916-fr
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  • 13
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    Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209688
    Language: German
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Nationale Steuergesetze haben nicht mit der Entwicklung global agierender Unternehmen und Firmen Schritt gehalten. Schlupflöcher, die zwischen den einzelnen nationalstaatlichen Regimen entstehen, können somit von multinationalen Unternehmen dazu genutzt werden, ihre Abgaben durch trickreiche Steuergestaltung zu minimieren. Der OECD-Aktionsplan, der sich gegen die Erosion von Steuerbemessungsgrundlagen und die Gewinnverlagerung (Base Erosion and Profit Shifting - BEPS) richtet, benennt 15 Maßnahmen, durch die Regierungen in Zukunft verhindern können, dass internationale Firmen wenig oder gar keine Steuern zahlen.
    DOI: 10.1787/9789264209688-de
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  • 14
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    OECD Investment Policy Reviews: Mauritius 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264212619 , 9789264226821
    Language: English
    Pages: Online-Ressource (245 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Mauritius ; Finance and Investment ; Mauritius
    Abstract: This review illustrates the significant progress made by the government of Mauritius in improving its investment climate in recent years. It highlights major initiatives and specific policy measures undertaken, as well as areas that need further reforms to attract more and better investment, both domestic and foreign. While numerous policy advances have been achieved, this review identifies remaining challenges and policy options.
    DOI: 10.1787/9789264212619-en
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  • 15
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    OECD Reviews of Health Care Quality: Norway 2014 : Raising Standards (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208469
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Norwegen ; Social Issues/Migration/Health ; Norway ; Norwegen ; Medizinische Versorgung
    Abstract: This book presents a comprehensive review of health care quality in Norway. It finds that Norway has an impressive and comprehensive health system, which is the result of sustained commitment to providing health care for the whole Norwegian population, investment in the health system, and readiness to make changes to drive improvements. On most indicators Norway’s health system appears to be performing well, although there is some room for improvement. There have been a number of significant health care reforms in Norway over the last decade, most recently the Coordination Reform, which took effect in January 2012. Broadly this is a positive story, but challenges do lie ahead for Norway. Norway is putting in place measures to respond to these challenges, notably with the 2012 Coordination Reform, but still has some way to go before the fruits of such labour are truly felt across the health system. Norway’s ambitious reform agenda must now be balanced by structured efforts ‘on the ground’. Attention should now turn to putting in place appropriate data infrastructures, promoting meaningful engagement between key stakeholders, and by balancing a generous health budget that allows for important investments in developing new structures and services with attention to getting the most out of existing services.
    DOI: 10.1787/9789264208469-en
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  • 16
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    Recruiting Immigrant Workers: Norway 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226135
    Language: English
    Pages: Online-Ressource (176 p.) , ill.
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Norwegen ; Employment ; Social Issues/Migration/Health ; Norway ; Norwegen ; Ausländischer Arbeitnehmer ; Migration
    Abstract: Norway is characterised by very high levels of migration from within the European Economic Area (EEA) and growing but small scale labour migration from countries outside the EEA. In this context, the challenge for managing discretionary labour migration is to ensure it complements EEA flows. High-skilled workers who come to Norway often leave, even if their employer would like to keep them. Norway has many international students, but most appear to leave at graduation or in the years that follow. The spouses of skilled migrants – usually educated and talented themselves – face challenges in finding employment, and this may cause the whole family to leave. Key industries in smaller population centres wonder how they will source talent in the future. This review examines these aspects of the Norwegian labour migration system. It considers the efficiency of procedures and whether the system is capable of meeting demand. It looks at several policy measures that were implemented and withdrawn, and assesses how these and other mechanisms could be better applied. The characteristics and behaviour of past labour migrants is examined to suggest means of encouraging promising immigrants to remain, and how Norway might attract the specific labour migrants from which it can most benefit in the future.
    DOI: 10.1787/9789264226135-en
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  • 17
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    Financial Education for Youth : The Role of Schools (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174825
    Language: English
    Pages: Online-Ressource (182 p.)
    Parallel Title: Erscheint auch als Financial education for youth
    DDC: 332
    RVK:
    MS 7150
    Keywords: Finanzwissen ; Schule ; Schüler ; Unterricht ; Jugendliche ; OECD-Staaten ; Education ; Finance and Investment ; Schüler ; Finanzwirtschaft ; Bildung ; OECD
    Abstract: The importance of financial literacy and specifically the need to promote financial education has been recognised as an important contributor to improved financial inclusion and individuals’ financial well-being as well as a support to financial stability. The relevance of financial education policies is acknowledged at the highest global policy level: in 2012, G20 Leaders endorsed the OECD/INFE High-level Principles on National Strategies for Financial Education that specifically identify youth as one of the priority targets of government policies in this domain. That same year, Asia-Pacific Economic Cooperation (APEC) Ministers of Finance identified financial literacy as a critical life skill. The publication addresses the challenges linked to the introduction of financial education in schools, and provides practical guidance and case studies to assist policy makers, and a comparative analysis of existing learning frameworks for financial education in the formal school system.
    DOI: 10.1787/9789264174825-en
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  • 18
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    Rapport de l'OCDE sur la corruption transnationale : Une analyse de l'infraction de corruption d'agents publics étrangers (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226623
    Language: French
    Pages: Online-Ressource (51 p.)
    Parallel Title: Parallelausg. OECD Foreign Bribery Report; An Analysis of the Crime of Bribery of Foreign Public Officials
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Keywords: Finance and Investment ; Governance
    Abstract: Ce rapport essaie de quantifier, et de décrire la corruption transnationale sur la base des informations révélées dans les 427 affaires de corruption transnationale terminées depuis l’entrée en vigueur de la Convention de l’OCDE sur la lutte contre la corruption en 1999.
    DOI: 10.1787/9789264226623-fr
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  • 19
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    Workshop on integrating omics and policy for healthy ageing : synthesis report (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 21 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 12
    Keywords: Social Issues/Migration/Health ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The increase in the human life span is a testament to the economic, social and medical progress made over the course of the last century. However, an ageing population brings some new challenges both to healthcare systems and to medicine in terms of the increased manifestation of specific diseases primarily seen in the elderly. Biomedical innovation, and in particular research into “omics technologies”, offers the promise of new means of detection, prevention and treatment of age-related disabilities and diseases. But the development of these new technologies will not be without challenges, in particular with respect to the difficulty of translating technological advances into innovation in the clinical setting. This report provides a synthesis of a March 2013 workshop organised by the OECD and the Human Genome Organisation (HGO) which focused on latest advances in omics technologies for healthy ageing and the policies and practices needed to facilitate their responsible development and integration in medical research, innovation and health policy.
    DOI: 10.1787/5jzb0z52dc5c-en
    URL: Volltext  (lizenzpflichtig)
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  • 20
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    Jobs for Immigrants (Vol. 4) : Labour Market Integration in Italy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214712
    Language: English
    Pages: Online-Ressource (166 p.)
    Parallel Title: Parallelausg. Lavoro per gli immigrati; L'integrazione nel mercato del lavoro in Italia
    Parallel Title: Erscheint auch als Jobs for immigrants ; Vol. 4: Labour market integration in Italy
    Keywords: Arbeitsmigranten ; Migranten ; Arbeitsmarkt ; Soziale Integration ; Italien ; Employment ; Social Issues/Migration/Health ; Italy ; Bericht ; Italien ; Arbeitsmarkt ; Ausländischer Arbeitnehmer ; Soziale Integration
    Abstract: Until the mid-1990s, the share of migrants in Italy was relatively low in international comparison. With a persistent demand for foreign workers in low-skilled and low-paid jobs, the proximity of conflict areas and the enlargement of the European Union to Romania and Bulgaria in 2007, migration to Italy increased rapidly over the last 15 years. This report presents an overview of the skills and qualifications of immigrants in Italy, their key labour market outcomes in international comparison, and their evolution over time, given the highly segmented Italian labour market and its high share of informal jobs. It analyses the framework for integration and the main integration policy instruments. Special attention is paid to funding issues and to the distribution of competences between national and sub-national actors. Finally, this report reviews the integration at school and the school-to-work transition of the children of immigrants
    DOI: 10.1787/9789264214712-en
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  • 21
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    Estudio sobre la contratación pública del Instituto Mexicano del Seguro Social : Aumentar la eficiencia e integridad para una mejor asistencia médica (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200364
    Language: Spanish
    Pages: Online-Ressource (258 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Public Procurement Review of the Mexican Institute of Social Security; Enhancing Efficiency and Integrity for Better Health Care
    Keywords: Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del IMSS, y se propone una hoja de ruta para la reforma de su función de adquisiciones.
    DOI: 10.1787/9789264200364-es
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  • 22
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    Action Plan on Base Erosion and Profit Shifting (Russian version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207837
    Language: Russian
    Pages: Online-Ressource (56 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Keywords: Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264207837-ru
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  • 23
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    Matching Economic Migration with Labour Market Needs (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216501
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Parallelausg. Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail
    Parallel Title: Erscheint auch als Matching economic migration with labour market needs
    Keywords: Regionale Arbeitsmobilität ; Arbeitsmigranten ; Arbeitsnachfrage ; Matching ; OECD-Staaten ; EU-Staaten ; Employment ; Social Issues/Migration/Health ; Forschungsbericht ; OECD ; Europäische Union ; Ausländischer Arbeitnehmer
    Abstract: This publication gathers the papers presented at the “OECD-EU dialogue on mobility and international migration: matching economic migration with labour market needs” (Brussels, 24-25 February 2014), a conference jointly organised by the European Commission and the OECD. It provides new evidence on the role that international migration has played in Europe and in selected other OECD countries over the past decade in terms of labour force; educational attainment; and occupational changes. It analyses the availability and use of migrants’ skills based on an in-depth literature review as well as new data analyses for Europe and the United States, Canada and the OECD as a whole, taking advantage of the International Survey of Adult Skills – PIAAC. Finally, several chapters discuss the potential role of international migration in meeting current and future labour market needs in Europe, in the United States and in the European Union. This work shows that although migration can make an important contribution to labour force growth, its role in counterbalancing the effects of population ageing will depend on the capacity of countries to match labour needs to migrants’ characteristics.
    DOI: 10.1787/9789264216501-en
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  • 24
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    How Was Life? : Global Well-being since 1820 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214262
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Parallel Title: Druckausg. How was life?
    RVK:
    MS 1170
    RVK:
    MS 4050
    RVK:
    MS 4000
    RVK:
    MS 2600
    Keywords: 1820-2010 ; Lebensqualität ; Soziale Lage ; Sozialgeschichte ; Geschichte ; Welt ; Sozioökonomischer Wandel ; Geschichte ; Daten ; Social Issues/Migration/Health ; Economics ; Erde
    Abstract: How was life in 1820, and how has it improved since then? What are the long-term trends in global well-being? Views on social progress since the Industrial Revolution are largely based on historical national accounting in the tradition of Kuznets and Maddison. But trends in real GDP per capita may not fully re­flect changes in other dimensions of well-being such as life expectancy, education, personal security or gender inequality. Looking at these indicators usually reveals a more equal world than the picture given by incomes alone, but has this always been the case? The new report How Was Life? aims to fill this gap. It presents the first systematic evidence on long-term trends in global well-being since 1820 for 25 major countries and 8 regions in the world covering more than 80% of the world’s population. It not only shows the data but also discusses the underlying sources and their limitations, pays attention to country averages and inequality, and pinpoints avenues for further research. The How Was Life? report is the product of collaboration between the OECD, the OECD Development Centre and the CLIO-INFRA project. It represents the culmination of work by a group of economic historians to systematically chart long-term changes in the dimensions of global well-being and inequality, making use of the most recent research carried out within the discipline. The historical evidence reviewed in the report is organised around 10 different dimensions of well-being that mirror those used by the OECD in its well-being report How’s Life?, and draw on the best sources and expertise currently available for historical perspectives in this field. These dimensions are:per capita GDP, real wages, educational attainment, life expectancy, height, personal security, political institutions, environmental quality, income inequality and gender inequality.
    DOI: 10.1787/9789264214262-en
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  • 25
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    Le coût de la pollution de l'air : Impacts sanitaires du transport routier (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220522
    Language: French
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. The Cost of Air Pollution; Health Impacts of Road Transport
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Transport
    Abstract: La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.
    DOI: 10.1787/9789264220522-fr
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  • 26
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    OECD Competition Assessment Reviews: Greece (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206090
    Language: English
    Pages: Online-Ressource (388 p.) , ill.
    Series Statement: OECD Competition Assessment Reviews
    Parallel Title: Erscheint auch als OECD OECD competition assessment reviews
    Keywords: Wettbewerb ; Griechenland ; Finance and Investment ; Governance ; Industry and Services ; Greece
    Abstract: The work undertaken by the Greek authorities in recent years to reinforce competition law and the Hellenic Competition Commission, to simplify business administration and to liberalise professional services have demonstrated the political willingness to address the problem of existing regulatory barriers to competition that have contributed to holding back the economic recovery. The OECD Competition Assessment Project, through the scrutiny of legislation in four sectors of the Greek economy, food processing, retail trade, building materials and tourism, has identified 336 areas where particular reform can be undertaken, from a total of 539 provisions that were selected using the OECD Competition Assessment Toolkit. If our recommendations are implemented, benefits to consumers in Greece and to the Greek economy should arise in all four sectors. Throughout this report, we seek to identify the sources of those benefits and where possible provide quantitative estimates. Estimates are made on the basis of experiences of deregulation in other countries in some instances, or by relating conservative estimates of efficiency gains to the overall size of the business activity affected.
    DOI: 10.1787/9789264206090-en
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  • 27
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    Vieillissement et politiques de l'emploi : France 2014 : Mieux travailler avec l'âge (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206847
    Language: French
    Pages: Online-Ressource (176 p.)
    Series Statement: Vieillissement et politiques de l'emploi
    Parallel Title: Parallelausg. Ageing and Employment Policies; France 2014; Working Better with Age
    Keywords: Social Issues/Migration/Health ; France
    Abstract: L’espérance de vie n’a jamais été aussi élevée qu’aujourd’hui tandis que la fécondité est en diminution dans la majorité des pays de l’OCDE. Pour faire face à ces tendances démographiques, il faut adapter les dépenses publiques de protection sociale et assurer leur viabilité à long terme, en particulier en favorisant l’emploi des seniors. Avec le recul de l’âge légal de la retraite, les seniors vont travailler plus longtemps et les entreprises devront les garder en emploi. Mais parmi les seniors, ceux qui perdent leur emploi risquent de rester longtemps au chômage car leurs chances d’en retrouver un sont faibles. Comment les pays peuvent-ils réagir face à cette réalité ? Comment donner aux seniors de meilleurs choix et incitations au travail ? Comment promouvoir la diversité des âges dans les entreprises ? Cette série de rapports s’attache à analyser et évaluer quelles sont les meilleures politiques à mener pour favoriser l'employabilité, la mobilité professionnelle et la demande de travail à un âge plus élevé.
    DOI: 10.1787/9789264206847-fr
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  • 28
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    Migración internacional : El lado humano de la globalización (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205086
    Language: Spanish
    Pages: Online-Ressource (200 p.) , ill.
    Series Statement: Esenciales OCDE
    Parallel Title: Parallelausg. International Migration; The Human Face of Globalisation
    Parallel Title: Parallelausg. Les migrations internationales ; Le visage humain de la mondialisation
    Parallel Title: Parallelausg. Internationale Migration; Die menschliche Seite der Globalisierung
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: Cerca de 190 millones de personas en el mundo viven fuera de su país natal. Estos migrantes aportan energía, espíritu empresarial e ideas frescas a nuestras sociedades. Pero el asunto tiene desventajas: jóvenes migrantes que fracasan en el ámbito educativo, adultos que no encuentran empleo y, por supuesto, la migración irregular. Estos retos pueden hacer que la migración se convierta en un pararrayos político y en tema de un acalorado debate. A partir de los conocimientos especializados de la OCDE, singulares en este terreno, en la presente obra se avanza más allá de la retórica para analizar las realidades de la migración internacional en nuestros días: ¿de dónde provienen y a dónde van los migrantes?, ¿cómo gestionan la migración los gobiernos?, ¿cuán bueno es el desempeño de los migrantes en la educación y en la fuerza de trabajo? y ¿ayuda —u obstaculiza— la migración a los países en desarrollo?
    DOI: 10.1787/9789264205086-es
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  • 29
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    Geographic Variations in Health Care : What Do We Know and What Can Be Done to Improve Health System Performance? (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216594
    Language: English
    Pages: Online-Ressource (416 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Geographic variations in health care
    RVK:
    XC 5300
    Keywords: Gesundheitsversorgung ; Räumliche Verteilung ; OECD-Staaten ; Social Issues/Migration/Health ; Primäre Gesundheitsversorgung ; Räumliche Verteilung
    Abstract: Variations in health care use within a country are complicated. In some cases they may reflect differences in health needs, in patient preferences or in the diffusion of a therapeutic innovation; in others they may not. There is evidence that some of the observed variations are unwarranted, signalling under- or over-provision of health services, or both. This study documents geographic variations for high-cost and high-volume procedures in select OECD countries. It finds that there are wide variations not only across countries, but within them as well. A mix of patient preferences and physician practice styles likely play an important part in this, but what part of the observed variations reflects over-provision, or whether there are unmet needs, remain largely unexplained. This report helps policy makers better understand the issues and challenges around geographic variations in health care provision and considers the policy options.
    DOI: 10.1787/9789264216594-en
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  • 30
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    Economies interconnectées : Comment tirer parti des chaînes de valeur mondiales (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201842
    Language: French
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Keywords: Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Abstract: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
    DOI: 10.1787/9789264201842-fr
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  • 31
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    The Size and Sectoral Distribution of SOEs in OECD and Partner Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215610
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Parallel Title: Erscheint auch als The size and sectoral distribution of SOEs in OECD and partner countries
    DDC: 332
    Keywords: Öffentliches Unternehmen ; Betriebsgröße ; Betriebsgrößenstruktur ; Branche ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services
    Abstract: This report analyses a dataset detailing the size of national state-owned enterprise (SOE) sectors (by number, value and employment) and their composition by sector and corporate forms. The data relates to end-2012 and is based on questionnaire responses from government delegates to the OECD Working Party on State Ownership and Privatisation Practices. The authorities of 34 countries (of which 31 OECD member and three partner countries) contributed to the dataset.
    DOI: 10.1787/9789264215610-en
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  • 32
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    OECD Reviews of Health Care Quality: Turkey 2014 : Raising Standards (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202054
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Türkei ; Social Issues/Migration/Health ; Turkey ; Türkei ; Gesundheitswesen
    Abstract: Turkey underwent a very ambitious reform programme in 2003, the so-called "Health Transformation Programme". Access to healthcare in Turkey has greatly increased with the attainment of Universal Health Coverage, as also demonstrated by improvement in health outcomes, most notably around maternal and child health and infectious diseases. However, despite these significant achievements, Turkey has a significant way to travel to deliver high-quality health services to its population. Governance of the health system is highly centralised and typified by directive control from the Ministry of Health, and information collected in different part of the system is not always fully exploited. The OECD Review of Health Care Quality in Turkey recommends a number of changes to address these shortcomings. The key recommendations are that: i) Turkey needs to develop robust systems to standardise and monitor the quality of care, encourage continuous professional development and incorporate patient views; ii) some loosening of the governance structure would be welcome, to allow regions greater flexibility to assess and respond to local health needs and to continue to provide health workers with incentives for improve quality; iii) data on health sector activity and outcomes need to be made more available and more usable for individual patients and clinicians, while greater effort is needed to increase the robustness of Turkey’s information systems at national level and harmonise performance measures to OECD and other international comparators.
    DOI: 10.1787/9789264202054-en
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  • 33
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    Vieillissement et politiques de l'emploi : Suisse 2014 : Mieux travailler avec l'âge (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222823
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Vieillissement et politiques de l'emploi
    Keywords: Social Issues/Migration/Health ; Switzerland
    Abstract: Ce rapport établit un état des lieux de la mise en œuvre des mesures pour l'emploi des seniors suite au rapport de 2003 "Vieillissement et politiques de l’emploi : Suisse" et identifie les champs prioritaires d’actions à mener ou à poursuivre. La Suisse se situe dans le peloton de tête des pays de l’OCDE pour ce qui concerne le taux d’emploi des personnes âgées. Pourtant, elle est parmi les champions uniquement pour les hommes de moins de 60 ans et pour les diplômés de l’enseignement supérieur tandis qu’il suffit d’avoir 60-64 ans, d’être une femme ou de ne pas avoir de diplôme de l’enseignement supérieur pour ne plus être parmi les meilleurs. Davantage pourrait donc être fait pour donner à tous les travailleurs de meilleurs choix et incitations pour continuer à travailler. Une stratégie d’ensemble est nécessaire pour qu’une meilleure gestion des âges soit menée dans les entreprises, le rôle des autorités publiques étant d’encourager les partenaires sociaux à investir plus dans les travailleurs âgés. Trois axes doivent être privilégiés : i) renforcer les incitations pour travailler plus longtemps ; ii) lever les obstacles au recrutement et au maintien dans l’emploi destravailleurs âgés ; et iii) améliorer l’employabilité des travailleurs.
    DOI: 10.1787/9789264222823-fr
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  • 34
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    Investing in Youth: Brazil (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208988
    Language: English
    Pages: Online-Ressource (176 p.)
    Series Statement: Investing in Youth
    Parallel Title: Erscheint auch als Investing in youth
    Keywords: Jugendpolitik ; Bildungsinvestition ; Bildungspolitik ; Junge Arbeitskräfte ; Brasilien ; Employment ; Social Issues/Migration/Health ; Brazil
    Abstract: This report provides a detailed diagnosis of the youth labour market and education system in Brazil. It takes an international comparative perspective, offering policy options to help improve school-to-work transitions. It also provides an opportunity for other countries to learn from the innovative measures that Brazil has taken to strengthen the skills of youth and their employment outcomes.
    DOI: 10.1787/9789264208988-en
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  • 35
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    Politiques en faveur des PME Afrique du Nord et Moyen-Orient 2014 : valuation sur la base du Small Business Act pour l'Europe (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221864
    Language: French
    Pages: Online-Ressource (416 p.)
    Parallel Title: Parallelausg. SME Policy Index; The Mediterranean Middle East and North Africa 2014; Implementation of the Small Business Act for Europe
    Keywords: Finance and Investment
    Abstract: Ce rapport fournit une évaluation des politiques publiques en faveur des PME, dans huit économies du Moyen-Orient et d'Afrique du Nord. L’évaluation est structurée selon les dix principes (dimensions) du Small Business Act pour l’Europe. Le rapport conclut que la région dans son ensemble a au cours des cinq dernières années progressé dans les domaines clés de la politique en faveur des PME en dépit de la crise politique et économique. Cependant, les progrès furent modestes, progressifs et inégaux entre les économies et les dimensions. Les progrès ont été plus marqués dans les économies ayant mis en place un cadre institutionnel solide et bien structuré pour leur politique en faveur des PME.
    DOI: 10.1787/9789264221864-fr
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  • 36
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    The Cost of Air Pollution : Health Impacts of Road Transport (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
    DOI: 10.1787/9789264210448-en
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    Santé mentale et emploi : Suisse (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205192
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Santé mentale et emploi
    Parallel Title: Parallelausg. Mental Health and Work; Switzerland
    Parallel Title: Parallelausg. Psychische Gesundheit und Beschäftigung; Schweiz
    Keywords: Employment ; Social Issues/Migration/Health ; Switzerland
    Abstract: Dans les pays de l’OCDE, la gestion des problèmes de santé mentale dans la population d’âge actif devient un enjeu essentiel pour les politiques sociales et du marché du travail. Les gouvernements de ces pays sont de plus en plus nombreux à reconnaître que les pouvoirs publics ont un rôle important à jouer pour maintenir au travail les personnes souffrant de troubles mentaux ou pour faciliter la réintégration de celles qui sont sorties du marché de l’emploi, ainsi que pour prévenir l’apparition de ce type de troubles. Ce rapport relatif à la Suisse est le cinquième d’une série de travaux analysant l’approche adoptée par différents pays de l’OCDE face aux défis plus larges, décrits dans la publication Mal-être au travail ? Mythes et réalités sur la santé mentale et l’emploi (OCDE, 2012), auxquels sont confrontés les pouvoirs publics en matière d’éducation, de santé, de politique sociale et d’emploi.
    DOI: 10.1787/9789264205192-fr
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    Desarrollo sostenible : Integrar la economía, la sociedad y el medio ambiente (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264175617
    Language: Spanish
    Pages: Online-Ressource (150 p.)
    Series Statement: Esenciales OCDE
    Parallel Title: Parallelausg. Sustainable Development; Linking Economy, Society, Environment
    Parallel Title: Parallelausg. Le développement durable ; À la croisée de l'économie, de la société et de l'environnement
    Parallel Title: Parallelausg. Nachhaltige Entwicklung; Wirtschaft, Gesellschaft, Umwelt im Zusammenhang betrachtet
    Keywords: Environment ; Social Issues/Migration/Health ; Economics
    Abstract: En la actualidad oímos por doquier la expresión “desarrollo sostenible”, pero ¿qué significa realmente? ¿De qué manera la producción y el consumo lo afectan?¿La globalización de la economía la está ayudando u obstaculizando? ¿Se puede medir la sostenibilidad a través de las herramientas tradicionales del análisis económico? ¿Qué pueden hacer los gobiernos, las empresas y las personas para fomentarla? La OCDE genera información, investigación y recomendaciones de políticas sobre muchos temas relacionados con el desarrollo sostenible, incluidos el cambio climático, la cooperación con los países en desarrollo y la responsabilidad social corporativa. Esenciales OCDE: Desarrollo sostenible se basa en esa experiencia. Señala que, para ser sostenible, el desarrollo debe basarse en el avance simultáneo de tres áreas: la economía, la sociedad y el medio ambiente.
    DOI: 10.1787/9789264175617-es
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  • 39
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    Mental Health and Work: Netherlands (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223301
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Niederlande ; Employment ; Social Issues/Migration/Health ; Netherlands ; Niederlande ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on the Netherlands is the seventh in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries.
    DOI: 10.1787/9789264223301-en
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  • 40
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    OECD Foreign Bribery Report : An Analysis of the Crime of Bribery of Foreign Public Officials (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226616
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Rapport de l'OCDE sur la corruption transnationale ; Une analyse de l'infraction de corruption d'agents publics étrangers
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Parallel Title: Erscheint auch als OECD OECD Foreign Bribery Report
    Keywords: Korruption ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report endeavours to measure, and to describe, transnational corruption based on data from the 427 foreign bribery cases that have been concluded since the entry into force of the OECD Anti-Bribery Convention in 1999.
    DOI: 10.1787/9789264226616-en
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  • 41
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    Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217027
    Language: French
    Pages: Online-Ressource (424 p.) , ill.
    Parallel Title: Parallelausg. Matching Economic Migration with Labour Market Needs
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: Cette publication présente de nouvelles illustrations de l’influence des migrations internationales en Europe et dans quelques autres pays de l’OCDE sur la population active ; sur les niveaux d’éducation ; et sur l’évolution de la distribution des professions au cours de la dernière décennie. Elle analyse les compétences dont disposent les migrants et la façon dont elles sont utilisées sur la base d’une revue approfondie de la littérature ; et présente de nouvelles analyses des données européennes et américaines , canadiennes et de l’OCDE en général en se basant sur les données de l’Évaluation des compétences des adultes – PIAAC. Enfin, plusieurs chapitres discutent du rôle que les migrations internationales pourraient jouer pour répondre aux besoins de main-d’oeuvre présents et futurs en Europe, aux États-Unis et dans l’Union européenne. Ces travaux montrent que si les migrations peuvent contribuer de façon importante à l’accroissement de la population active, leur capacité à contrer les effets du vieillissement de la population dépendront de la capacité des pays à mettre en adéquation les besoins en main-d’oeuvre avec les caractéristiques des migrants. Dans ce domaine, des efforts doivent être réalisés pour mieux utiliser les compétences des migrants et adapter les systèmes de gestion des migrations de travail aux besoins des employeurs.
    DOI: 10.1787/9789264217027-fr
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  • 42
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    Renforcer les mécanismes de financement de la biodiversité (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195547
    Language: French
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Parallelausg. Scaling-up Finance Mechanisms for Biodiversity
    Keywords: Environment ; Finance and Investment
    Abstract: Ce rapport examine les six mécanismes de financement novateurs tels que définis par la Convention sur la diversité biologique (CDB). Il s’agit de la réforme fiscale environnementale, des paiements pour services écosystémiques, de la compensation des atteintes à la biodiversité, des marchés de produits verts, de la biodiversité dans le financement climatique, ainsi que de la biodiversité dans le financement international du développement. Cette publication, qui s’est inspirée de la littérature existante et de plus de 40 études de cas réalisées dans le monde entier, examine les questions suivantes : Quels sont ces mécanismes et comment fonctionnent-ils ? Quelles ressources financières ont-ils mobilisées et quelles sont les possibilités de les accroître ? Enfin, quelles sont les considérations clés de conception et de mise en oeuvre – y compris les mesures de sauvegarde environnementale et sociale – dont il faut tenir compte pour que les pouvoirs publics puissent garantir l’efficacité environnementale, l’efficience économique et l’équité redistributive de ces mécanismes ?
    DOI: 10.1787/9789264195547-fr
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  • 43
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    Are Recipients of Social Assistance 'Benefit Dependent'? : Concepts, Measurement and Results for Selected Countries (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (94 p.)
    Series Statement: OECD Social, Employment and Migration Working Papers no.162
    Keywords: Social Issues/Migration/Health
    Abstract: Means-tested Social Assistance (SA) benefits play an important role as social protection floors sup-porting households in financial difficulties. This paper presents evidence on the patterns of SA benefit re-ceipt in a selection of OECD and EU countries. It provides an overview of the role of SA benefits in social protection systems and assesses the generosity of benefit payments. It then studies the dynamics of SA benefit receipt based on micro-level data describing trends in aggregate receipt and transition rates and presenting new evidence on spell durations and repeat spells. The final part of the paper summarizes recent empirical evidence on state dependence (or ‘scarring effects’) in benefit receipt and discusses its possible sources and policy implications.
    DOI: 10.1787/5jxrcmgpc6mn-en
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  • 44
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    Making Economic Growth more Socially Inclusive in Germany (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Economics Department Working Papers no.1175
    Keywords: Employment ; Social Issues/Migration/Health ; Economics ; Germany
    Abstract: While past labour market reforms have been successful in terms of employment, the relative poverty risk and income inequality have remained broadly unchanged in recent years. Some social groups remain particularly vulnerable, including individuals in non-regular employment, the unemployed and the low skilled. If in employment, their jobs tend to be unstable and wages and income mobility low. Continued efforts are needed to foster economic growth in a more inclusive manner, such that the most vulnerable groups benefit from and contribute to economic growth more strongly and such that the gaps between the rich and the poor in terms of income and wellbeing are reduced. These efforts should include enhancing the labour market outcomes of the most vulnerable and increase upward income mobility among disadvantaged individuals; strengthening skills at the lower end of the skills distribution; revising the tax and benefit system to improve incentives and to ensure efficient and well-targeted redistribution; and to make health and old-age pension insurance more inclusive. This working paper relates to the 2014 OECD Economic Survey of Germany (http://www.oecd.org/eco/surveys/economic-survey-germany.htm).
    DOI: 10.1787/5jxrmdjk28kg-en
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  • 45
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    Recruiting Immigrant Workers: Austria 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226050
    Language: English
    Pages: Online-Ressource (184 p.)
    Series Statement: Recruiting Immigrant Workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    Keywords: Arbeitsmigranten ; Migrationspolitik ; Arbeitsmarktpolitik ; Österreich ; Social Issues/Migration/Health ; Austria ; Österreich ; Arbeitsmarkt ; Migration
    Abstract: Austria has low levels of labour migration from non-EU/EFTA countries. At the same time, intra-EU free mobility has grown significantly and since 2011, overall migration for employment is above the OECD average. It recently reformed its labour migration system, making it more ready to accept labour migrants where they are needed, especially in medium-skilled occupations in which there were limited admission possibilities previously. This publication analyses the reform and the Austrian labour migration management system in international comparison.
    DOI: 10.1787/9789264226050-en
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  • 46
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    Improving Corporate Governance in India : Related Party Transactions and Minority Shareholder Protection (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220652
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Improving corporate governance in India
    Keywords: Corporate Governance ; Indien ; Finance and Investment ; Governance ; Industry and Services ; India
    Abstract: A concern that many markets around the world share in relation to poor corporate governance is the abuse of related party transactions (RPTs). This is particularly true in markets where controlling ownership is predominant. Judging by the frequent reporting of RPTs, this calls for the relevant authorities and companies to be vigilant and have in place an effective oversight framework through which abusive RPTs can be identified, prevented or stopped. This book presents the findings of an OECD policy dialogue with Indian stakeholders on policies to improve the monitoring and prevension of abusive RPTs in India.
    DOI: 10.1787/9789264220652-en
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  • 47
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    Public Enforcement and Corporate Governance in Asia : Guidance and Good Practices (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217409
    Language: English
    Pages: Online-Ressource (56 p.)
    Parallel Title: Erscheint auch als Public enforcement and corporate governance in Asia
    Keywords: Corporate Governance ; Rechtsdurchsetzung ; Asien ; Finance and Investment ; Industry and Services
    Abstract: This book presents a study of the corporate governance legal framework and enforcement by capital market regulators in participating Asian jurisdictions. The study focuses on the following areas: the legal framework and adequacy of laws, with a focus on related-party transactions, disclosure of ownership and control, and fiduciary duties of directors; the structure of enforcement authorities; the authority to monitor, supervise, investigate, enforce and impose sanctions; disclosure of enforcement actions and practices; the role of the courts and the judicial system; and cross-border enforcement.
    DOI: 10.1787/9789264217409-en
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  • 48
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    Pensions at a Glance : Latin America and the Caribbean (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224964
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Parallel Title: Parallelausg. Un Panorama de las Pensiones en America Latina y el Caribe
    Parallel Title: Parallelausg. Um Panorama dos Sistemas Previdenciários na América Latina e no Caribe
    Parallel Title: Erscheint auch als Pensions at a glance
    Keywords: Altersvorsorge ; Lateinamerika ; Karibischer Raum ; Finance and Investment ; Social Issues/Migration/Health ; Bericht ; Lateinamerika ; Karibik ; Pensionskasse ; Altersversorgung ; Internationaler Vergleich
    Abstract: This comprehensive examination of pension systems in Latin America and the Caribbean looks at recent trends in retirement and working at older ages, evolving life expectancy, design of pension systems, and pension entitlements before providing a series of country profiles. The special chapter analyses the coverage and adequacy of Latin American pension systems.
    DOI: 10.1787/pension_glance-2014-en
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  • 49
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    Social Cohesion Policy Review of Viet Nam (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196155
    Language: English
    Pages: Online-Ressource (204 p.) , ill.
    Series Statement: Development Centre Studies
    Parallel Title: Erscheint auch als Social cohesion policy review of Viet Nam
    Keywords: Soziale Lage ; Soziale Sicherheit ; Sozialpolitik ; Vietnam ; Social Issues/Migration/Health ; Development ; Viet Nam
    Abstract: This report examines the effects of recent economic growth in Viet Nam on social cohesion. It finds that recent rapid economic growth in Viet Nam has not resulted in an increase in overall inequality, but the level of inequality was already high. Growth was not particularly inclusive, benefiting most the middle class and the richest households, and favouring less households in the bottom 20th percentile. Income mobility was also high, and while a majority of households experienced upward income mobility, downward absolute income mobility affected one in five households. Economic growth was not particularly job rich with employment growth lagging behind economic expansion. In particular, important challenges were identified in the area of education and skills policies relating to fast-changing labour market needs. Minimum wage policies had a small but positive effect on employment, but concerns were highlighted over partial coverage and weak compliance. Tax policy and specifically personal income tax had only a small impact on reducing inequality, but transfers from central to local governments produced an equalising effect, albeit with mixed results in terms of satisfaction with public services. Finally, social protection systems have been extended, but important coverage gaps remain among the poor and ethnic minority groups, and informality remains a key challenge for universal extension.
    DOI: 10.1787/9789264196155-en
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  • 50
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    Mental Health and Work: United Kingdom (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204997
    Language: English
    Pages: Online-Ressource (144 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Großbritannien ; Employment ; Social Issues/Migration/Health ; United Kingdom ; Großbritannien ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on the United Kingdom is the sixth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries.
    DOI: 10.1787/9789264204997-en
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  • 51
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    OECD Reviews of Health Care Quality: Czech Republic 2014 : Raising Standards (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208605
    Language: English
    Pages: Online-Ressource (160 p.) , ill.
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Tschechien ; Social Issues/Migration/Health ; Czech Republic ; Tschechien ; Medizinische Versorgung
    Abstract: This book presents a comprehensive review of health care quality in the Czech Republic. It finds that over the past 20 years, the Czech Republic witnessed the unprecedented gains in quality of health care and life expectancy and successfully transferred its Semaschko system into the modern accessible health care system with private-public mix of providers. Nevertheless the health care system in the Czech Republic still has some way to go to achieve the outcomes of the best performing OECD members. While some of the gap might be caused by the one of the lowest levels of health care expenditures among OECD countries (7.2% GDP in 2011) there are possibilities to improve the outcomes without incurring much of the additional costs. The Czech authorities should reach a consensus on the development of quality of care and data infrastructure and aim for sustainable long-term initiatives undisturbed by the political cycles in both of these areas. While the adverse events reporting and voluntary accreditation are the good steps towards the accountability of the providers, the government should do more in this area, undertake the effort to broaden the accreditation process and include outpatient care and link public health authorities to the quality agenda of inpatient care. In the area of data infrastructure more data should be gathered, the process of data gathering should be streamlined and administrative burden for the providers lowered primarily via the merging the data-collecting agencies. Finally, without the active participation of health insurance funds and proper reimbursement mechanisms in place the quality agenda will not be perceived as the priority.
    DOI: 10.1787/9789264208605-en
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  • 52
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    Plano de ação para o combate à erosão da base tributária e à transferência de lucros (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207790
    Language: Portuguese
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este plano de ação (i) identifica ações necessárias para enfrentar a erosão da base tributária e a transferência de lucros; (ii) estabelece prazos para a implementação dessas ações; e (iii) identifica os recursos necessários e a metodologia adequada para implementar as ações.
    DOI: 10.1787/9789264207790-pt
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  • 53
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    Illicit Financial Flows from Developing Countries : Measuring OECD Responses (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203501
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Erscheint auch als Illicit financial flows from developing countries
    Keywords: Kapitalmobilität ; Geldwäsche ; Entwicklungsländer ; OECD-Staaten ; Finance and Investment ; Development
    Abstract: This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify, freeze and return stolen assets. It also looks at the role of development agencies and finds that the potential returns to developing countries from using ODA on issues like combating tax evasion or asset recovery are significant. Finally, it identifies some opportunities for a scaled-up role for development agencies.
    DOI: 10.1787/9789264203501-en
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  • 54
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    Ageing and Employment Policies: Netherlands 2014 : Working Better with Age (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208155
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Ageing and employment policies
    Keywords: Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Niederlande ; Social Issues/Migration/Health ; Netherlands ; Niederlande ; Älterer Arbeitnehmer ; Beschäftigungspolitik
    Abstract: Given the ageing challenges, there is an increasing pressure in OECD countries to further boost the employability of the working-age population over the coming decades. This report provides an overview of policy iniatives implemented over the past decade in the Netherlands and identifies areas where more should be done, covering both supply-side and demand-side aspects. To give better incentives to carry on working, the report recommends to promote longer contribution periods in the second-pillar pension schemes, and ensure better information and transparency of pension schemes, with a special focus on groups with low financial literacy. On the side of employers, it is important to progress towards more age-neutral hiring decisions and wage-setting procedures with more focus on performance and less on tenure and seniority. To improve the employability of older workers, the focus should be to promote training measures for older unemployed which are directly linked to a specific job. The large diversity in municipal "Work-First"programmes should be utilised in designing mor effective activation policies targetted on those at risk of losing contact with the labour market.
    DOI: 10.1787/9789264208155-en
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  • 55
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    Mental Health and Work: Switzerland (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204973
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Parallelausg. Santé mentale et emploi ; Suisse
    Parallel Title: Parallelausg. Psychische Gesundheit und Beschäftigung; Schweiz
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Schweiz ; Employment ; Social Issues/Migration/Health ; Switzerland ; Schweiz ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Switzerland is the fifth in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that the Swiss system is well resourced to address the challenges in various policy fields; that due the involvemnet of a large number of stakeholders much needed policy coordination across different sectors is a difficult task; and that a stronger mental health focus is required in Switzerland's health, social and labour market policies.
    DOI: 10.1787/9789264204973-en
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    Mortality Assumptions and Longevity Risk : Implications for pension funds and annuity providers (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222748
    Language: English
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Erscheint auch als Mortality assumptions and longevity risk
    RVK:
    QV 596
    Keywords: Sterblichkeit ; Versicherungsökonomik ; Versicherungsmathematik ; Pensionskasse ; Finance and Investment ; OECD ; Sterblichkeit ; Lebenserwartung ; Versicherungsmathematik
    Abstract: Pension funds and annuity providers need to effectively manage the longevity risk they are exposed to. Individuals receiving a lifetime income may live longer than expected or accounted for in the actuarial calculations to provision for these liabilities. Mismanaged longevity risk can deteriorate finances, cause bankruptcy and expose individuals to the risk of losing their retirement income. To safeguard against this risk, pension funds and annuity providers must provision for future improvements in mortality and life expectancy. The regulatory framework can support the effective management of longevity risk. This publication assesses how pension funds, annuity providers such as life insurance companies, and the regulatory framework account for future improvements in mortality and life expectancy. The study then examines the mortality tables commonly used by pension funds and annuity providers against several well-known mortality projection models with the purpose of assessing the potential shortfall in provisions. The final part of the publication identifies best practices and discusses the management of longevity risk, putting forward a set of policy options to encourage and facilitate the management of longevity risk.
    DOI: 10.1787/9789264222748-en
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  • 57
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    OECD Investment Policy Reviews: Botswana 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203365
    Language: English
    Pages: Online-Ressource (184 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Botsuana ; Finance and Investment ; Botswana ; Botswana ; Direktinvestition
    Abstract: OECD's comprehensive review of investment policy in Botswana. After an overview of the country, the review examines investment policy, investment promotion and facilitation as well as infrastructure in Botswana.
    DOI: 10.1787/9789264203365-en
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  • 58
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    Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209695
    Language: German
    Pages: Online-Ressource (106 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Ziel dieses Berichts ist es, die mit der Gewinnverkürzung und Gewinnverlagerung zusammenhängenden Sachverhalte objektiv und umfassend darzustellen. Im Rahmen des Berichts werden zunächst öffentlich verfüg-bare Studien und Daten zum Vorkommen und Ausmaß der Gewinn-verkürzung und Gewinnverlagerung beschrieben (Zusammenfassungen der Studien sind in Anhang B enthalten). Im Anschluss daran folgt ein Überblick über globale Entwicklungen, die sich auf die Unternehmens-besteuerung auswirken. Der Hauptteil des Berichts umfasst einen Überblick über die Grundprinzipien der Besteuerung von grenzüberschreitenden Aktivitäten sowie die Gelegenheiten zur Gewinnverkürzung und Gewinnverlagerung, die sich aus diesen Prinzipien ergeben können. Ferner werden einige bekannte Unternehmensstrukturen (die in Anhang C näher beschrieben sind) analysiert und die wichtigsten Problemstellungen im Zusammenhang mit diesen Strukturen erläutert.
    DOI: 10.1787/9789264209695-de
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  • 59
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    OECD Investment Policy Reviews: Myanmar 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206441
    Language: English
    Pages: Online-Ressource (372 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    DDC: 346.0920261
    Keywords: Auslandsinvestition ; Investitionspolitik ; Myanmar ; Finance and Investment ; Myanmar ; Bericht ; Birma ; Direktinvestition
    Abstract: This comprehensive review of Myanmar's policies regarding inward direct investment covers such issues as trends in investment in Myanmar, responsible business conduct, regulation and protection of investment, investment promotion and facilitation, tax policy, the financial sector in Myanmar, infrastructure in Myanmar, and sustainable investment in Myanmar's agriculture.
    DOI: 10.1787/9789264206441-en
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  • 60
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    Financing State-Owned Enterprises : An Overview of National Practices (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209091
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Erscheint auch als Financing state-owned enterprises
    DDC: 350.0092
    Keywords: Öffentliches Unternehmen ; Unternehmensfinanzierung ; OECD-Staaten ; Finance and Investment ; Industry and Services
    Abstract: This book sheds light on how financing decisions are made regarding state-owned enterprises and synthesises national policies and practices. It also examines a broad range of financial transactions and conditions which might make the cost of operating SOEs materially different than for private competitors, and identifies whether any mechanisms are in place to neutralise such differences.
    DOI: 10.1787/9789264209091-en
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  • 61
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    The abuse and misuse of the term "Austerity" Implications for OECD countries (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 14, no. 1, p. 109-122 | volume:14 | year:2014 | number:1 | pages:109-122
    Details
    Language: English
    Pages: Online-Ressource (14 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 14, no. 1, p. 109-122
    Angaben zur Quelle: volume:14
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:109-122
    Keywords: Finance and Investment ; Governance
    Abstract: Austerity has become a widely used term in economic research and popular media as many countries have recently implemented deficit reduction policies. This article begins by exploring definitions of austerity used in research and the ways these different definitions impact analysis of policy effects. The article then takes into account a number of factors that can affect the outcome of these so-called austerity measures, including economic conditions, time period, and parties impacted by the policies. Without a clear definition of austerity and the contexts under which it is implemented, a conclusive analysis of austerity’s effects cannot be conducted. This article concludes that the term “austerity” will remain a confusing term that can breed misunderstanding, social uprisings, political unrest, and ill-prescribed solutions to economic problems. JEL classification: H10, H12, H41, H60 Keywords: Austerity, spending cuts, deficits, tax increases, recession
    DOI: 10.1787/budget-14-5jxrmdxc6sq1
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  • 62
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    Coping with fiscal risk : Analysis and practice (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 14, no. 1, p. 47-71 | volume:14 | year:2014 | number:1 | pages:47-71
    Details
    Language: English
    Pages: Online-Ressource (25 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 14, no. 1, p. 47-71
    Angaben zur Quelle: volume:14
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:47-71
    Keywords: Finance and Investment ; Governance
    Abstract: Against the background of the recent financial crisis that in many countries metastasised into significant fiscal stress, this article reviews the analysis, management and mitigation of fiscal risks. On the basis of the classification of specific, general and systemic types, fiscal risks have been estimated directly, and more recently, through sensitivity tests on baseline macro-fiscal projections. Although still at an experimental stage, valuable insights have been gained for implementation of various stochastic methods. The article draws a number of lessons for improved management and mitigation of fiscal risks from a recent OECD survey of country practices. This suggests scope for improvement on a number of fronts: disclosure and estimation of risks; assignment of such tasks within the public sector; adoption of various insurance schemes; building special-purpose reserves; and enacting well-designed fiscal rules, along with effective no-bailout provisions. At the policy level, it is necessary to adopt a countercyclical policy stance especially during economic booms; to enforce transparent accounting and forecasting practices; and where necessary, to undertake structural reform in key areas. An additional overarching lesson from the financial crisis is the need to assess and prevent systemic fiscal risk through close co-ordination with an independent macroprudential supervisory authority. JEL classification: H5, H12, H41 Keywords: Fiscal risk, fiscal rules, countercyclical policy, systemic risk, stochastic methods
    DOI: 10.1787/budget-14-5jxrgssdqnlt
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  • 63
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    The impact of cost-containment policies on health expenditure : Evidence from recent OECD experiences (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 3, p. 1-29 | volume:13 | year:2014 | number:3 | pages:1-29
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 3, p. 1-29
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-29
    Keywords: Finance and Investment ; Governance
    Abstract: Many governments have enacted health cost-containment policies in recent years, and many are currently considering further reform alternatives to tackle growing health spending and promote efficiency in the health system, particularly in light of projections regarding future cost pressures in this sector. The focus of this study is to assess the most robust empirical evidence on the public spending effects of health policy alternatives to contain excess cost growth in the system. A stylised theoretical framework of the relationships between potential cost-containment measures, economic incentives and quantities, and health expenditure is suggested. The developed framework provides structural guidance for reviewing the evidence on the cost-containment impacts of various reforms implemented in OECD countries in the last decades. The accumulated evidence indicates that there are various alternative policies in a government’s toolkit that can be combined to achieve better cost control in the health system, provided institutional aspects and policy interactions are carefully considered. JEL classification: I10, I18, H51. Keywords: Health financing, cost containment, provider payment, health system reform.
    DOI: 10.1787/budget-13-5jxx2wl6lp9p
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  • 64
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    Policy responses to the issue of implicit bank debt guarantees : OECD survey results (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2014, no. 1, p. 69-98 | volume:2014 | year:2014 | number:1 | pages:69-98
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2014, no. 1, p. 69-98
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:69-98
    Keywords: Finance and Investment
    Abstract: Bank regulatory reform is expected to limit the value of implicit bank debt guarantees, even if not plainly targeting such values. According to the responses from 35 countries to a survey on implicit bank debt guarantees, there is however no one specific policy capable of fully eliminating the market perception that bank debt is “special”. A mixture of several different and complementary policy measures is considered more helpful, with recurrent elements including the implementation of internationally agreed capital and liquidity standards, the tightening of micro- and macro-prudential supervision and making bank failure resolution more effective. As regards the overall thrust of bank regulatory reform efforts, most respondents suggest “strengthening banks” and “strengthening the capacity to withdraw the guarantee function” describes best their own efforts. By contrast, labelling certain policy measures as “effectively charging a user fee” is considered problematic as it might make explicit what currently is at most implicit.
    DOI: 10.1787/fmt-2014-5jxzbv3r1x9x
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  • 65
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    Macro-prudential policy, bank systemic risk and capital controls (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2013, no. 2, p. 7-28 | volume:2013 | year:2013 | number:2 | pages:7-28
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2013, no. 2, p. 7-28
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:7-28
    Keywords: Finance and Investment
    Abstract: The paper explores the issue of macro-prudential policies in the light of empirical evidence on the determinants of bank systemic risk, and the effectiveness of capital controls. In many ways this reflects a step back in time towards sector approaches to monetary policy that were so prevalent in the 1960s, 1970s and early 1980s. Complexity and interdependence is such that proposals on these issues should be treated with care until much more is understood about the issue. JEL Classification: C23, C25, F21, F43, G01. Keywords: Macro-prudential policies, capital controls, economic growth, emerging economies, financial crisis.
    DOI: 10.1787/fmt-2013-5jzb2rhkhks4
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  • 66
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    Spending reviews (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 2, p. 81-122 | volume:13 | year:2014 | number:2 | pages:81-122
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 2, p. 81-122
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:81-122
    Keywords: Finance and Investment ; Governance
    Abstract: This article focuses on the optimal design of spending review processes. It contents that sending review should be an integral part of the government budget preparation process, in order to support aggregate fiscal discipline and to increase the fiscal space available for essential new spending initiatives. The article discusses the appropriate focus and coverage of spending review, the assignment of roles and responsibilities during the process, and the information base of spending review. JEL classification: H500, H610. Keywords: Baseline expenditure, fiscal space, savings options, efficiency reviews, strategic reviews, bottom-up review, joint review, top-down review, comprehensive review, selective review.
    DOI: 10.1787/budget-13-5jz14bz8p2hd
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  • 67
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    Budgeting in Albania (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 2, p. 123-189 | volume:13 | year:2014 | number:2 | pages:123-189
    Details
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 2, p. 123-189
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:123-189
    Keywords: Finance and Investment ; Governance ; Albania
    Abstract: The Republic of Albania is located in south-eastern Europe and has a population of 2.8 million (2011 census). It was established as a unitary parliamentary republic in 1991 after 46 years of Communist rule. This review of the budget process of the Republic of Albania was carried out as part of the work programme of the OECD Working Party of Senior Budget Officials. In preparation for the review, a team for the OECD Secretariat led by Knut Klepsvik undertook a mission to Tirana from 29 October to 2 November 2012. The substance of this review is divided into 4 sections which details the budgeting process in Albania and includes an Annex summarising recent budget reviews that have taken place in the country. JEL classification: H50, H61, H83, O21, O52 Keywords: Annual budget, budgetary process, budget structure, fiscal policy, fiscal rules, parliamentary budget, procurement.
    DOI: 10.1787/budget-13-5jz14bz8n86d
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  • 68
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    Estimates of uncertainty around Australian budget forecasts (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 3, p. 1-19 | volume:13 | year:2014 | number:3 | pages:1-19
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 3, p. 1-19
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-19
    Keywords: Finance and Investment ; Governance
    Abstract: In this article, past forecast errors are used to construct confidence intervals around Australian Government Budget forecasts of key economic and fiscal variables. These confidence intervals provide an indication of the extent of uncertainty around the point estimate forecasts presented in the Budget. JEL classification numbers: E17, H68. Keywords: Confidence intervals, forecast errors, government budget, nominal GDP, real GDP, treasury, uncertainty.
    DOI: 10.1787/budget-13-5jxvd4xlns7j
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  • 69
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    SMEs and the credit crunch : Current financing difficulties, policy measures and a review of literature (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2013, no. 2, p. 115-148 | volume:2013 | year:2013 | number:2 | pages:115-148
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2013, no. 2, p. 115-148
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:115-148
    Keywords: Finance and Investment
    Abstract: After a brief overview of current financing difficulties for SMEs and policy measures to support SME lending during the crisis,this article presents a literature review related to difficulties in SME’s access to finance during the crisis, against a background of a sharp decline in bank profitability and an erosion of bank capital that negatively affected lending. The articles reviewed are classified according to four main issues of interest:the impairment of the bank-credit channel and its economic effects;factors potentially attenuating the effect of a financial squeeze;the role of global banking in mitigating but also transmitting financial shocks; and,looking ahead,issues related to so-called “credit-less recoveries” that should be relevant in guiding policy makers in the current environment of financial deleveraging. All the results hold important implications for policy making given the bail-outs and the large injections ofliquidity by central banks during the crisis.
    DOI: 10.1787/fmt-2013-5jz734p6b8jg
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  • 70
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    Budgeting for fiscal space and government performance beyond the great recession (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 2, p. 9-47 | volume:13 | year:2014 | number:2 | pages:9-47
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 2, p. 9-47
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:9-47
    Keywords: Finance and Investment ; Governance
    Abstract: In the course of the prolonged economic crisis that started in 2008, fiscal space has become a scarce commodity in OECD countries. This has not only broadened the appeal of a concept originally raised by emerging countries in the early 2000s, but has also extended its meaning to recognise its intertemporal nature and to highlight its endogenous features. Current projections indicate that fiscal consolidation needs and the effect of demographic change on social security may shrink non-pension fiscal space in OECD countries by some 18% between 2011 and 2030, exceeding current consolidation plans in many countries. The response to these needs should take place increasingly through budgets rather than ad hoc consolidation packages. To this end, the quest for fiscal space needs to be mainstreamed into budgeting by developing appropriate tools and procedures; the effort needs to extend beyond the annual budget process both in timeframe and scope; and many actors need to contribute to this effort in addition to ministries of finance and budget offices. In other words, generating fiscal space at the required scale needs not only a substantial revamping of budget practices, but also revisiting the temporal and institutional framework within which budgeting takes place. JEL classification: H50, H61, H83 Keywords: Budget practices, budget framework, economic crisis, fiscal space, fiscal consolidation, incrementalist, performance, recession
    DOI: 10.1787/budget-13-5jz2jw9t0pd3
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  • 71
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    Non-bank debt financing for SMEs : The role of securitisation, private placements and bonds (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2014, no. 1, p. 139-162 | volume:2014 | year:2014 | number:1 | pages:139-162
    Details
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2014, no. 1, p. 139-162
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:139-162
    Keywords: Finance and Investment
    Abstract: Reducing bank dependence in financing small-and medium-sized enterprises (SMEs) that are key contributors to economic growth and job creation should help making them more resilient to financial shocks. Various non-bank debt financing alternatives are available and were the focus of a Roundtable discussion that this article draws on. Revitalising securitisation, tarnished during the crisis, is important, by making it safer, simpler and more transparent, and perhaps also by offering some (initial) government and regulatory support. Similarly, covered bonds can be attractive instruments for SME finance. For mid-sized companies, bond issuance and private placements may also provide useful alternatives. All these instruments can and should be tailored to fit the investors’ needs. There is no “silver bullet” for SME finance which is exceptionally complex due to the diversity of SMEs themselves. Data transparency, standardisation, regulatory support and raising awareness about available financing options should be among the issues to be addressed. JEL classification: G1, G2, G23, G28 Keywords: SME finance, non-bank finance, (high-quality) securitisation, asset-backed securities (ABS), SME CLO (collateralised loan obligation), (covered) bonds, private placements, European DataWarehouse, Prime Collateralised Securities (PCS) initiative.
    DOI: 10.1787/fmt-2014-5jxx05svvw34
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    Institutional investors and ownership engagement (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2013, no. 2, p. 93-114 | volume:2013 | year:2013 | number:2 | pages:93-114
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2013, no. 2, p. 93-114
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:93-114
    Keywords: Finance and Investment
    Abstract: This article provides a framework for analysing the character and degree of ownership engagement by institutional investors.It argues that the general term “institutional investor” in itself doesn’t say very much about the quality or degree of ownership engagement. It is therefore an evasive “shorthand” for policy discussions about ownership engagement. The reason is that there are large differences in ownership engagement between different categories of institutional investors. There are also differences in ownership engagement within the same category of institutional investors such as hedge funds, investment funds,etc. These differences arise from the fact that the degree of ownership engagement is determined by a number of different features and choices that together make up the institutional investor’s “business model”. When ownership engagement is not a central part of the business model,public policies and voluntary standards aiming to improve the quality of ownership engagement among institutional investors are likely to have limited effect. Based on an empirical overview of the relative sise of different categories of institutional investors, the article identifies a set of 7 features and 19 choices that in different combinations define the institutional investor’s business model. These features and choices are then used to establish a taxonomy for identifying different degrees of ownership engagement ranging from “no engagement” to “inside engagement”.
    DOI: 10.1787/fmt-2013-5jz734pwtrkc
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    Improving the monitoring of the value of implicit guarantees for bank debt (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2014, no. 1, p. 7-37 | volume:2014 | year:2014 | number:1 | pages:7-37
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2014, no. 1, p. 7-37
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:7-37
    Keywords: Finance and Investment
    Abstract: The value of implicit guarantees has declined from its peak at the height of the financial crisis, which is consistent with progress made regarding the bank regulatory reform agenda, as one would expect that many of the reform measures imply a more limited value of implicit guarantees for bank debt. Implicit guarantees persist however and their value continues to be significant, estimated here to be equivalent to EUR 50 billion of annual funding costs savings for a sample of more than 100 large European banks. This estimated funding cost advantage is a conservative estimate as it only focuses on one type of debt that can be measured in “real-time”, that is as data on credit ratings, debt issuance and prices of debt become available. In any case, bank debt continues to be considered “special” by market participants and this observation implies that the substantial economic distortions, including distortions to risk-taking incentives and competition, arising from this situation also persist.
    DOI: 10.1787/fmt-2014-5jxzmkgjnt9x
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  • 74
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    The metamorphoses of performance budgeting (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 2, p. 49-79 | volume:13 | year:2014 | number:2 | pages:49-79
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 2, p. 49-79
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:49-79
    Keywords: Finance and Investment ; Governance
    Abstract: Performance budgeting (PB) emerged more than 60 years ago as a key driver of budgetary innovation in the United States. Due to its often lofty goals, PB initiatives were rarely successful, but have instead reappeared, in different forms and with new labels. This article focuses on contemporary PB transformations, explains their rationale and objectives, and assesses their prospects in eight sections. Due to the fact that PB defies standardisation and countries differ in their approaches, the versions discussed here do not fit all venues, nor would all observers agree that they are sufficiently distinguishable from one another to warrant distinctive labels. PB, however, has some basic features that cut across all its mutations, though the way they are framed or applied may differ among the various approaches. JEL classification: H60, H61, H68 Keywords: Budget allocation, budget framework, expenditures, implementation, line items, performance budgeting
    DOI: 10.1787/budget-13-5jz2jw9szgs8
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  • 75
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    Measurement and analysis of implicit guarantees for bank debt : OECD survey results (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2014, no. 1, p. 39-67 | volume:2014 | year:2014 | number:1 | pages:39-67
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2014, no. 1, p. 39-67
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:39-67
    Keywords: Finance and Investment
    Abstract: Implicit guarantees of bank debt create economic costs and distortions, which is why policy makers have clearly announced their intention to rein in the value of implicit guarantees. This report identifies key findings from the responses from 35 countries to a survey on implicit guarantees. The survey shows that while authorities have not settled on the best way of measuring such guarantees, it is important to produce estimates of the value of these guarantees to facilitate the task of assessing progress in bank regulatory reform and in reducing the value of these guarantees. Whatever method is used, the value of implicit bank debt guarantees is substantial. In absolute terms, the estimated funding cost advantages can amount to about USD 10 billion on an annual basis for banking sectors in some jurisdictions and, in many cases, they are estimated to represent the equivalent of 1% of domestic GDP; in crisis situations, this value could rise to close to 3% of domestic GDP.
    DOI: 10.1787/fmt-2014-5jxzbv3r9rf4
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  • 76
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    The Swedish pension system after twenty years : Mid-course corrections and lessons (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 3, p. 1-26 | volume:13 | year:2014 | number:3 | pages:1-26
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 3, p. 1-26
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-26
    Keywords: Finance and Investment ; Governance ; Sweden
    Abstract: Elements of the Swedish pension reform enacted in the 1990s have served as a model for reform initiatives in a number of other countries. Sweden’s experience suggests that a Notional Defined Contribution (NDC) pension reform can be sustained in a supportive political environment, but it has not been immune to electoral pressures to prevent visible cuts in pension benefits. Moreover, efforts to lengthen working lives have encountered major barriers both in the way that the state pension system is perceived and in the structure of the occupational pension system. Design of Sweden’s individual account tier has major successes in lowering administrative costs and in providing information across sources of retirement income, but efforts to increase active engagement in selecting retirement savings portfolios have faltered. Sweden has modified its new pension system in several ways over the past decade to address perceived problems and political concerns, and debates are now arising on a “Pension Reform 2.0” package of more comprehensive changes. JEL classification: H5, H55. Keywords: Pension reform, pension system, income contribution, retirement, stabilising mechanisms.
    DOI: 10.1787/budget-13-5jxx3sx58x9t
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  • 77
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    Evaluating the capability of the UK Treasury, 1990-2013 (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 13, no. 3, p. 1-29 | volume:13 | year:2014 | number:3 | pages:1-29
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 13, no. 3, p. 1-29
    Angaben zur Quelle: volume:13
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:1-29
    Keywords: Finance and Investment ; Governance ; United Kingdom
    Abstract: The strength of the United Kingdom’s central finance agency (H.M. Treasury) has been attributed to its broad and powerful influence on policy issues; the high intellectual standards of its staff; the relatively clear division between the “official” treasury and the political level; and the important role played by the permanent secretary as an anchor and point of communication between officials and ministers. To maintain its power the Treasury has to adapt quickly to changing economic and political circumstances, most recently the global financial crisis. It has also engaged in two major reorganisations over the past 20 years, which have resulted in a substantial streamlining of the organisation, a flattening of the management structure, and a casting out of functions regarded as peripheral to its core finance and economic mandate. Some critics, however, have argued that the performance of the Treasury has failed, and that the department needs to be cut back to its traditional role as a budget and finance ministry. JEL classification: H50, H54, H80, H83. Keywords: Treasury, finance ministry, central finance agency, public finance, organisation, change management.
    DOI: 10.1787/budget-13-5jxx2xcvjpth
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  • 78
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    How to deal with contingent liabilities – Lessons from the Dutch experience (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 14, no. 1, p. 35-45 | volume:14 | year:2014 | number:1 | pages:35-45
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 14, no. 1, p. 35-45
    Angaben zur Quelle: volume:14
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:35-45
    Keywords: Finance and Investment ; Governance
    Abstract: commission has reviewed all the guarantees, loans and financial interventions provided by the Dutch government. This review shows that policy makers often perceive these measures as a “free lunch”, do-not-ask (sufficiently high) premiums and do-not-build reserves to cover potential damages. The commission concluded that the Dutch government needs to reduce these measures where possible (e.g. by including sunset clauses), implement policies that reduce implicit risks, increase transparency, and consider asking for an external opinion regarding premiums in case of large and complex risks. Also internationally, an increased focus on budget systems that ensure transparency and provide the right incentives is necessary, as in recent years contingent liabilities increased while government finances deteriorated, making countries less resilient to these risks. Countries seem to use very different definitions and reporting methods with regard to contingent liabilities, making an international comparison and monitoring very difficult.
    DOI: 10.1787/budget-14-5jxv7kmx9fbq
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  • 79
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    Economic and fiscal management under the Democratic Party of Japan (DPJ) administration (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 14, no. 1, p. 9-33 | volume:14 | year:2014 | number:1 | pages:9-33
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 14, no. 1, p. 9-33
    Angaben zur Quelle: volume:14
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:9-33
    Keywords: Finance and Investment ; Governance
    Abstract: Japan experienced a major change of government in September 2009. It was a remarkable political event, because Japanese politics was dominated by the Liberal Democratic Party (LDP) in almost all the years following the end of World War ll. The new coalition government led by the Democratic Party of Japan (DPJ) tried to overhaul and restructure public administration and policy making in order to strengthen political leadership. In particular, they wanted to reform budgetary institutions as they fully recognised the LDP governments’ wasted public money that brought about huge fiscal deficits. They introduced new medium-term fiscal targets and planning, programme reviews, and tax expenditure report, and legislated laws to increase the rate of consumption tax from 5% to 10%. However their reforms were not successful as expected and ended in larger fiscal deficits. This paper analyses the economic and fiscal management of the DPJ Administration and why they couldn’t succeed in reforming budgetary institutions.
    DOI: 10.1787/budget-14-5jxv7kmxbkhf
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  • 80
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    Bank business models and the Basel system : Complexity and interconnectedness (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2013, no. 2, p. 43-68 | volume:2013 | year:2013 | number:2 | pages:43-68
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2013, no. 2, p. 43-68
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:43-68
    Keywords: Finance and Investment
    Abstract: The main hallmarks of the global financial crisis were too-big-to-fail institutions taking on too much risk with other people’s money: excess leverage and default pressure resulting from contagion and counterparty risk. This paper looks at whether the Basel III agreement addresses these issues effectively. Basel III has some very useful elements, notably a (much too light “back-up”) leverage ratio, a capital buffer, a proposal to deal with pro-cyclicality through dynamic provisioning based on expected losses and liquidity and stable funding ratios. However, the paper shows that Basel risk weighting and the use of internal bank models for determining them leads to systematic regulatory arbitrage that undermines its effectiveness. Empirical evidence about the determinants of the riskiness of a bank (measured in this study by the Distance-to-Default) shows that a simple leverage ratio vastly outperforms the Basel Tier 1 ratio. Furthermore, business model features (after controlling for macro factors) have a huge impact. Derivatives origination, prime broking, etc., carry vastly different risks to core deposit banking. Where such differences are present, it makes little sense to have a one-size-fits-all approach to capital rules. Capital rules make more sense when fundamentally different businesses are separated. JEL classification: G01, G15, G18, G20, G21, G24, G28 Keywords: Financial crisis, Basel III, derivatives, bank business models, distance-todefault, structural bank separation, banking reform, GSIFI banks
    DOI: 10.1787/fmt-2013-5jzb2rhkd65b
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  • 81
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    Capital controls on inflows, the global financial crisis and economic growth : Evidence for emerging economies (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2013, no. 2, p. 29-42 | volume:2013 | year:2013 | number:2 | pages:29-42
    Details
    Language: English
    Pages: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2013, no. 2, p. 29-42
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:29-42
    Keywords: Finance and Investment
    Abstract: The results of an IMF study on controls on capital inflows in emerging economies, using a probit regression approach, are first replicated and tested for stability. The IMF results, downplayed by the authors, have been used by others to suggest controls can be helpful in a crisis situation. However, the stability findings suggest the results are not sufficiently robust to make strong claims in this regard. The same 37 countries and the IMF capital control measures are then used in a panel regression study to examine the impact of capital inflows on annual real GDP growth around the Global Financial Crisis. The results between the pre-crisis and the crisis periods are inconsistent with the IMF study – finding that capital restrictions on inflows (particularly debt liabilities) are most useful in good times when inflows to emerging markets are strong and upward pressure on managed exchange rates and reserves accumulation is greatest. However, lower controls on bonds and on FDI inflows seem to be associated with better growth outcomes during the crisis period studied. These findings are more consistent with studies that see capital controls as part of exchange rate targeting policies and concerns about excess reserves accumulation. JEL Classification: C23, C25, F21, F43, G01 Keywords: Capital controls, economic growth, emerging economies, financial crisis
    DOI: 10.1787/fmt-2013-5jzb2rhkgthc
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  • 82
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    Bank business models and the separation issue (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2013, no. 2, p. 69-91 | volume:2013 | year:2013 | number:2 | pages:69-91
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2013, no. 2, p. 69-91
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:69-91
    Keywords: Finance and Investment
    Abstract: The main hallmarks of the global financial crisis were too-big-to-fail institutions taking on too much risk with other people’s money while gains were privatised and losses socialised. It is shown that banks need little capital in calm periods, but in a crisis they need too much – there is no reasonable ex-ante capital rule for large systemically important financial institutions that will make them safe. The bank regulators paradox is that large complex and interconnected banks need very little capital in the good times, but they can never have enough in an extreme crisis. Separation is required to deal with this problem, which derives mainly from counterparty risk. The study suggests banks should be considered for separation into a ring-fenced non-operating holding company (NOHC) structure with ring-fencing when they pass a key allowable threshold for the gross market value (GMV) of derivatives, a case which is reinforced if the bank has high wholesale funding and low levels of liquid trading assets. The pricing of derivatives and repos would become more commensurate with the risks if the NOHC proposal were to be pursued as a unifying strategy for the different national approaches. Most of the objections to this structure are summarised and rebutted. Other national proposals for separation in Switzerland, the Volcker rule, the Vickers rule, and the Liikanen proposal are argued to be inferior to the ring-fenced NOHC proposal, on the grounds that empirical evidence about what matters for a safe business model is not taken properly into account. JEL classification: G01, G15, G18, G20, G21, G24, G28 Keywords: Financial crisis, derivatives, bank business models, distance-to-default, structural bank separation, banking reform, GSIFI banks
    DOI: 10.1787/fmt-2013-5jzb2rhk9b6j
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  • 83
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    Financing infrastructure – International trends (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2014, no. 1, p. 123-138 | volume:2014 | year:2014 | number:1 | pages:123-138
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2014, no. 1, p. 123-138
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:123-138
    Keywords: Finance and Investment
    Abstract: The infrastructure financing market has gone through a process of radical transformation starting from the mid-2000s. Different reasons – including a changed macroeconomic environment, more stringent regulations on financial intermediaries, and a modified appetite for long-term asset investments – have led to a reallocation of flows from the banking sector to the institutional investors sector. This article provides an overview of international trends in infrastructure finance. It proposes a map of the different investment channels that private investors can use to access the infrastructure investment on the equity and debt side, highlighting the historical evolution of these segments in the past few years. Recently designed financial structures, such as different forms of partnership between banks and institutional investors, securitisation models and debt/credit fund vehicles, are also taken into consideration. JEL classification: E2, G1, G11, G2, G3, H44, H54, H81 Keywords: infrastructure financing, long-term investment, institutional investors, public-private partnerships, bank institutional investors partnerships, syndicated loans, project bonds, securitisation, debt/credit fund vehicles, financial market regulation
    DOI: 10.1787/fmt-2014-5jxvpb4jfrf1
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    The challenge of budgeting for healthcare programmes (2014)
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 14, no. 1, p. 73-107 | volume:14 | year:2014 | number:1 | pages:73-107
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 14, no. 1, p. 73-107
    Angaben zur Quelle: volume:14
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:73-107
    Keywords: Finance and Investment ; Governance
    Abstract: The OECD has created a Joint Network on Fiscal Sustainability of Health Systems. This article, developed as input to that project, seeks to summarise both why budgeting for healthcare is particularly challenging and why the challenge is often misunderstood. I argue that sustainability is a political, not fiscal, issue; that common explanations of increased spending, such as “ageing” and “technology”, are either inaccurate or unhelpful; and that the nature of public support for healthcare means that standard budgetary worldviews may not be appropriate in a representative system. For example, both a focus on “fiscal space” and distrust of dedicated revenues may be contrary to budgetary values of both representation and balance. I offer explanations of why demand for healthcare spending both is peculiarly intense and tends to expand because notions of “necessary” care expand. Budget-making is made more difficult by a uniquely confusing proliferation of ideas about how to control spending, many of which are supported more by disciplinary biases than by hard evidence. I conclude by considering the impact of two structural features: whether services are delivered by a bureau or as an entitlement, and whether it is funded by dedicated revenues. The challenges can be met, but hardheaded and sceptical budget analysis is especially important. JEL classification: H51, H6, E62, H2, I1, J11, O33, P16, Z18 Keywords: Budgeting, healthcare spending, ageing society, Baumol’s disease, dedicated revenues, efficiency, entitlements, redistribution, technology, unsustainability
    DOI: 10.1787/budget-14-5jxst2mfm923
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    Problems in the international financial system (2014)
    Paris : OECD Publishing
    In:  OECD Journal: Financial Market Trends Vol. 2014, no. 1, p. 99-121 | volume:2014 | year:2014 | number:1 | pages:99-121
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Financial Market Trends
    Angaben zur Quelle: Vol. 2014, no. 1, p. 99-121
    Angaben zur Quelle: volume:2014
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:99-121
    Keywords: Finance and Investment
    Abstract: Since the 1980s OECD investment-saving correlations – as an inverse measure of economic openness – indicate a very wide disparity of openness between the OECD and emerging market economies (EMEs) with an absence of open markets in the latter. Given the increasing weight of EMEs in the world economy this pattern of growth with disparity of openness is ultimately unsustainable. This approach to development is not in the interests of EMEs in the post-crisis global environment. Various studies show how the absence of capital mobility inhibits development though private sector capital expenditure at the firm level. This paper generalises those findings in a panel study, showing that in the period since 2008 the increased presence of capital controls is associated with highly significant negative effects on business investment. It suggests that the world economy could be entering a more dangerous phase of potential instability that is not in the interests of either the advanced or the emerging world. There is scope for better policies to encourage more openness; the OECD Codes of Liberalisation could be an effective tool for managing the reform process.
    DOI: 10.1787/fmt-2014-5jxzmkg91s0t
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  • 86
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    Bénéfices liés aux investissements dans l'eau et l'assainissement : Perspectives de l'OCDE (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264101043
    Language: French
    Pages: Online-Ressource (158 p.)
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Benefits of Investing in Water and Sanitation; An OECD Perspective
    Keywords: Environment ; Finance and Investment
    Abstract: La fourniture de services d’approvisionnement en eau, d’assainissement et de traitement des eaux usées a des répercussions très favorables sur la santé publique, l’économie et l’environnement. Dans les pays en développement, le rapport avantages/coûts peut aller jusqu’à 7 pour 1 pour les services d’eau et d’assainissement de base. Les actions en matière de traitement des eaux usées, par exemple, peuvent s’accompagner d’effets très positifs en termes de santé publique et d’environnement, ainsi que pour certains secteurs économiques comme la pêche, le tourisme et le marché de l’immobilier. Les retombées favorables des services d’eau sont rarement considérées dans leur pleine mesure pour différentes raisons, notamment la difficulté de quantifier d’importants avantages non économiques tels que les valeurs de non-usage, la dignité, le statut social, la propreté et le bien-être général. Par ailleurs, les informations concernant les avantages liés aux services d’eau sont souvent enfouies dans des documents techniques et échappent aux principaux décideurs des ministères. Ce rapport réunit et résume les informations existantes sur les avantages de l’eau et de l’assainissement.
    DOI: 10.1787/9789264101043-fr
    URL: Volltext
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    Estudio sobre la contratación pública del Instituto de Seguridad y Servicios Sociales de los Trabajadores del Estado en México (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264197565
    Language: Spanish
    Pages: Online-Ressource (272 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Public Procurement Review of the State's Employees' Social Security and Social Services Institute in Mexico
    Keywords: Employment ; Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del ISSSTE.
    DOI: 10.1787/9789264197565-es
    URL: Volltext
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  • 88
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    OECD Reviews of Health Care Quality: Sweden 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204799
    Language: English
    Pages: Online-Ressource (208 p.) , ill.
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Qualitätsmanagement ; Schweden ; Social Issues/Migration/Health ; Sweden ; Schweden ; Gesundheitsfürsorge ; Qualität ; Qualitätssicherung
    Abstract: This report reviews the quality of health care in Sweden. It begins by providing an overview of the range of policies and practices aimed at supporting quality of care in Sweden (Chapter 1). It then focuses on three key areas particularly relevant to elderly populations: strengthening primary care in Sweden (Chapter 2), better assurance for quality in long-term care (Chapter 3), and improving care after hip fracture and stroke (Chapter 4). In examining these areas, this report highlights best practices and provides recommendations to improve the quality of care in Sweden.
    DOI: 10.1787/9789264204799-en
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  • 89
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    World Social Science Report 2013 : Changing Global Environments (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203419
    Language: English
    Pages: Online-Ressource (612 p.) , ill.
    Parallel Title: Erscheint auch als Changing global environments
    Keywords: Umwelt ; Ökologie ; Klimaänderung ; Wirtschaftskrise ; Internationales politisches System ; Alternative ; Entwicklung ; Sozialwissenschaften ; Politikberatung ; Global Governance ; Global governance ; Environment ; Social Issues/Migration/Health ; Erde
    Abstract: Produced by the International Social Science Council (ISSC) and UNESCO, and published by the OECD, the 2013 World Social Science Report represents a comprehensive overview of the field gathering the thoughts and expertise of hundreds of social scientists from around the world. This edition focuses on the transformative role of the social sciences in confronting climate and broader processes of environmental change, and in addressing priority problems from energy and water, biodiversity and land use, to urbanisation, migration and education. The report includes 100 articles written by 150 authors from 41 countries all over the world. Authors represent some 24 disciplines, mainly in the social sciences. The contributions highlight the central importance of social science knowledge for environmental change research, as a means of understanding changing environments in terms of social processes and as framework for finding concrete solutions towards sustainability.
    DOI: 10.1787/9789264203419-en
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  • 90
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    Addressing Base Erosion and Profit Shifting (Russian version) (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201262
    Language: Russian
    Pages: Online-Ressource (112 p.) , ill.
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Gewinnverkürzung und Gewinnverlagerung - Situationsbeschreibung und Lösungsansätze
    Parallel Title: Parallelausg. Lucha contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Addressing Base Erosion and Profit Shifting (Japanese version)
    Parallel Title: Parallelausg. Combate à Erosão da Base Tributária e à Transferência de Lucros
    Keywords: Finance and Investment ; Taxation
    DOI: 10.1787/9789264201262-ru
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  • 91
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    Scaling-up Finance Mechanisms for Biodiversity (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193833
    Language: English
    Pages: Online-Ressource (163 p.) , ill.
    Parallel Title: Parallelausg. Renforcer les mécanismes de financement de la biodiversité
    Parallel Title: Erscheint auch als Karousakis, Katia Scaling-up finance mechanisms for biodiversity
    Keywords: Artenvielfalt ; Finanzierung ; Umweltpolitik ; Umwelt ; Ökologie ; Biodiversität ; Ökologisches Gleichgewicht ; Umweltsicherheit ; Fiskalpolitik ; Finanzierung ; Environment ; Finance and Investment ; Artenreichtum ; Umweltökonomie
    Abstract: This report examines six mechanisms that can be used to scale-up financing for biodiversity conservation and sustainable use and to help meet the 2011-20 Aichi Biodiversity Targets. The mechanisms are environmental fiscal reform, payments for ecosystem services, biodiversity offsets, green markets, biodiversity in climate change funding, and biodiversity in international development finance. Drawing on literature and more than 40 case studies worldwide, this book addresses the following questions: What are these mechanisms and how do they work? How much finance have they mobilised and what potential is there to scale this up? And what are the key design and implementation issues that need to be addressed so that governments can ensure these mechanisms are environmentally effective, economically efficient and distributionally equitable?
    DOI: 10.1787/9789264193833-en
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  • 92
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    Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205376
    Language: English
    Pages: Online-Ressource (66 p.)
    Parallel Title: Parallelausg. Manuel de sensibilisation au paiement de pots-de-vin et à la corruption à l'intention de vérificateurs fiscaux
    Parallel Title: Parallelausg. Handbuch „Bestechung und Korruption" für den Innen- und Außendienst der Steuerverwaltung
    Parallel Title: Parallelausg. Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors; (Greek version)
    Parallel Title: Parallelausg. Kukuļdošanas un korupcijas apzināšanas rokasgrāmata nodokļu pārbaudēm
    Parallel Title: Parallelausg. Indicatoren van corruptie en omkoping, Handboek voor medewerkers van de Belastingdienst
    Parallel Title: Erscheint auch als Bribery and corruption awareness handbook for tax examiners and tax auditors
    Keywords: Korruption ; Anti-Korruption ; Steuerfahndung ; Finanzverwaltung ; Finance and Investment ; Governance ; Taxation ; Korruption ; Bestechung ; OECD
    Abstract: This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.
    DOI: 10.1787/9789264205376-en
    URL: Volltext
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  • 93
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    OECD Investment Policy Reviews: Jordan 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202276
    Language: English
    Pages: Online-Ressource (236 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Jordanien ; Finance and Investment ; Jordan
    Abstract: This report presents the results of OECD's comprehensive review of Jordan's investment policy. It examines the role of investment in Jordan's economy, Jordan's investment regime and the national treatment instrument, Jordan's policy framework for investment, Jordan's adherence to the OECD Guidelines for Multinational Enterpriese, and its investment framework in support of green growth.
    DOI: 10.1787/9789264202276-en
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  • 94
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    Mental Health and Work: Belgium (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187566
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Series Statement: Mental Health and Work
    Parallel Title: Parallelausg. Santé mentale et emploi ; Belgique
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Belgien ; Employment ; Social Issues/Migration/Health ; Belgium ; Belgien ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on Belgium is the first in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries. It concludes that Belgium can build on a system with a number of structural strengths that are not yet exploited to the best possible extent.
    DOI: 10.1787/9789264187566-en
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  • 95
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    OECD Guidelines for Multinational Enterprises 2011 Edition (Chinese version) (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204881
    Language: Chinese
    Pages: Online-Ressource (100 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises, 2011 Edition
    Parallel Title: Parallelausg. Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallelausg. OECD-Leitsätze für multinationale Unternehmen
    Parallel Title: Parallelausg. Líneas Directrices de la OCDE para Empresas Multinacionales
    Parallel Title: Parallelausg. Linee Guida OCSE destinate alle Imprese Multinazionali 2011
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Russian version)
    Keywords: Finance and Investment ; Governance ; Industry and Services
    DOI: 10.1787/9789264204881-zh
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  • 96
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    Entrepreneurial Activities in Europe - Social Entrepreneurship (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (24 p.)
    Series Statement: OECD Employment Policy Papers no.3
    Keywords: Employment ; Finance and Investment
    Abstract: Social enterprises have gained importance in the policy debate in many European and non-European countries, as also demonstrated by the European Commission’s recent “Social Business Initiative”. This marks an important milestone for European policy makers and other stakeholders involved in promoting national and sub-national eco-systems for socially oriented business. Putting in place an enabling environment for social enterprises is critical if they are to fulfil their potential in contributing not only to the creation of jobs, but also to addressing wider social and economic needs, and to promoting more cohesive and inclusive societies.
    DOI: 10.1787/5jxrcml2kdtd-en
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  • 97
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    Public health in an age of genomics (2013)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry policy papers no. 8
    Keywords: Social Issues/Migration/Health ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This report presents the findings of a research project to investigate the drivers and criteria shaping the application of genomic biotechnology to health in different national settings, and the barriers to implementation nationally and internationally. A case study approach was adopted for the project. The findings are based on the active participation in the survey of seven self-selected countries, including both OECD member and non-member countries (Finland, Israel, Luxembourg, Mexico, the United Kingdom, China and South Africa). The report outlines a number of potentially important patterns that are seen to emerge when the country case studies are set alongside one another and viewed in transnational perspective. The data, albeit based on limited evidence from a small sample of countries, suggest a significant divergence in the way that different countries are tending to adopt genomics for public health, which may have important implications for thinking about how genomic science and technology might best be employed in the interests of global public health.
    DOI: 10.1787/5k424rdzj3bx-en
    URL: Volltext  (lizenzpflichtig)
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  • 98
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    Dépenses publiques de soins de santé et de soins de longue durée : Une nouvelle série de projections (2013)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 29.7cm.
    Parallel Title: Parallele Sprachausgabe Public Spending on Health and Long-term Care: A new set of projections
    Keywords: Social Issues/Migration/Health ; Economics
    Abstract: Ce papier présente une nouvelle série de projections des dépenses publiques de santé et de soins de longue durée jusqu’en 2060, faisant suite à une première série de projections publiées en 2006. Le papier étudie la santé et les soins de longue durée séparément ainsi que les déterminants démographiques et non-démographiques et il affine la méthodologie adoptée précédemment, en particulier, en identifiant de manière plus approfondie les déterminants sous-jacents des dépenses de santé et de soins de longue durée et en augmentant le nombre de pays couverts afin d’inclure les BRIICS. Un scénario de maîtrise des coûts et un scénario de tension sur les coûts sont élaborés ainsi qu’une analyse de sensibilité. En moyenne sur l’ensemble des pays de l’OCDE, entre 2010 et 2060, le total des dépenses de santé et de soins de longue durée devrait augmenter de 3.3 points de pourcentage de PIB dans le scénario de maîtrise des coûts et de 7.7 points de pourcentage de PIB dans un scénario de tension sur les coûts. Pour les BRIICS sur la même période, il devrait augmenter de 2.8 points de pourcentage du PIB dans le scenario de maîtrise des coûts et de 7.3 points de pourcentage dans un scenario de tension sur les coûts.
    DOI: 10.1787/5k44t7jrhrls-fr
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  • 99
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    Líneas Directrices de la OCDE para Empresas Multinacionales (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202436
    Language: Spanish
    Pages: Online-Ressource (96 p.)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises, 2011 Edition
    Parallel Title: Parallelausg. Les principes directeurs de l'OCDE à l'intention des entreprises multinationales
    Parallel Title: Parallelausg. OECD-Leitsätze für multinationale Unternehmen
    Parallel Title: Parallelausg. Linee Guida OCSE destinate alle Imprese Multinazionali 2011
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Russian version)
    Parallel Title: Parallelausg. OECD Guidelines for Multinational Enterprises 2011 Edition (Chinese version)
    Keywords: Finance and Investment ; Governance ; Industry and Services
    Abstract: La presente edición 2011 de las Líneas Directrices de la OCDE para Empresas Multinacionales compromete 42 países a nuevas y más estrictas normas de conducta empresarial. Las Directrices actualizadas incluyen nuevas recomendaciones sobre el abuso de los derechos humanos y responsabilidad empresarial de su cadena de suministro, siendo estas el primer acuerdo intergubernamental en este rubro.Las Directrices establecen, por ejemplo, que las empresas deben respetar los derechos humanos en cada uno de los países en los que tienen operaciones. Las empresas deben también respetar las normas ambientales y laborales, y contar con la debida diligencia de procesos que aseguren que se cumplan. Estas incluyen cuestiones como el pago de salarios decentes, lucha contra la corrupción, las peticiones de soborno y la extorsión, y la promoción del consumo sustentable.Las Directrices son un código de conducta amplio, no vinculatorio que los países miembros de la OCDE y otros adherentes han acordado para promover el sector empresarial. Se ha establecido también un nuevo proceso de mediación más estricto para atender quejas.
    DOI: 10.1787/9789264202436-es
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  • 100
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    Public Procurement Review of the State's Employees' Social Security and Social Services Institute in Mexico (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264197305
    Language: English
    Pages: Online-Ressource (252 p.)
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. Estudio sobre la contratación pública del Instituto de Seguridad y Servicios Sociales de los Trabajadores del Estado en México
    Parallel Title: Erscheint auch als Public procurement review of the State's Employees' Social Security and Social Services Institute in Mexico
    Keywords: Sindicato Nacional de Trabajadores del I.S.S.S.T.E ; Öffentlicher Auftrag ; Gesundheitsversorgung ; Mexiko ; Employment ; Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: How can citizens’ health and well-being be improved when public resources are limited? What practices allow hospitals and health clinics to get state of art medical equipment and medicine at the right price? The OECD Procurement Review of the Mexican State’s Employees’ Social Security and Social Services Institute (ISSSTE) looks at the public entity responsible for providing medical and social services to Mexican civil servants. It provides a comprehensive assessment of its procurement function and how to improve it in order to enhance the overall efficiency and transparency of the organisation and the quality of the services it provides. The review builds on the OECD Principles for Enhancing Integrity in Public Procurement, good practices of other health organisations as well as comparative data on public procurement in OECD countries.
    DOI: 10.1787/9789264197305-en
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