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  • 1
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD Publishing ; 2012 -
    Sprache: Englisch
    Erscheinungsverlauf: 2012 -
    DDC: 380
    Schlagwort(e): Zeitschrift ; Migration ; Minderheit
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Zeitschrift/Serie
    Zeitschrift/Serie
    Paris : OECD Publishing ; 2012 -
    Sprache: Englisch
    Erscheinungsverlauf: 2012 -
    DDC: 380
    Schlagwort(e): Zeitschrift ; Migration ; Minderheit
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 3
    ISBN: 9789264227514
    Sprache: Englisch
    Seiten: Online-Ressource (172 p)
    Paralleltitel: Print version Les femmes et l'entreprise 2014 - Accélérer le développement de l'entreprenariat dans la région Afrique du Nord et Moyen-Orient
    DDC: 302.35
    Schlagwort(e): Electronic books
    Beschreibung / Inhaltsverzeichnis: ""Avant-propos""; ""Remerciements ""; ""Table des mati�res""; ""Abreviations et sigles ""; ""Résumé exécutif""; ""L�amélioration de la scolarisation des filles ne s�est pas traduite par une augmentation de leur emploi""; ""Les femmes entrepreneurs ont un acc�s inadéquat aux services d�appui aux entreprises""; ""Réduire l�écart hommes-femmes dans l�acc�s au crédit et au financement""; ""Recommandations clés""; ""Prochaines étapes pour le FFE""; ""Guide du lecteur""; ""Historique du partenariat MENA-OCDE de soutien à l�autonomisation économique des femmes""
    Beschreibung / Inhaltsverzeichnis: ""Méthodologie générale""""Méthodologie des données""; ""Chapitre 1. Inégalités hommes-femmes et entrepreneuriat : Portrait statistique de la région MENA""; ""Introduction""; ""1.1. L�entrée des femmes de la région MENA dans la population active""; ""1.2. Emploi des femmes dans les économies MENA""; ""1.3. L�entrepreneuriat des femmes dans les économies MENA""; ""Conclusion""; ""Notes""; ""Bibliographie""; ""Annexe 1A.1 : Portée et méthodologie""; ""Chapitre 2. Fourniture des services d�appui aux entreprises et d�incubation pour femmes entrepreneurs de la région MENA""
    Beschreibung / Inhaltsverzeichnis: ""Introduction""""2.1. Défis de lâ€?environnement global des affaires""; ""2.2. Organismes de SAE : caractéristiques, défis et opportunités""; ""2.3. Incubateurs dâ€?entreprises : caractéristiques, défis et opportunités""; ""Conclusion""; ""Notes""; ""Bibliographie""; ""Annexe 2A.1 : Liste des organisations ayant reÃu les questionnaires""; ""Chapitre 3. Ã?tendre les options de financement des entreprises dirigées par des femmes dans la région MENA""; ""Introduction""; ""3.1. Mieux cibler les pratiques de financement des banques sur les entreprises... ""
    Beschreibung / Inhaltsverzeichnis: ""3.2. Aider les femmes entrepreneurs à déterminer leurs besoins financiers... """"Conclusion""; ""Notes""; ""Bibliographie""
    Anmerkung: Description based upon print version of record
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264231146
    Sprache: Englisch
    Seiten: Online-Ressource (204 p)
    Ausgabe: Online-Ausg.
    Paralleltitel: Print version Ageing in Cities
    DDC: 305.26
    Schlagwort(e): Electronic books
    Beschreibung / Inhaltsverzeichnis: ""Foreword""; ""Acknowledgements""; ""Table of contents""; ""Executive summary""; ""Ageing societies and sustainable urban development""; ""Trends in ageing societies and sustainable urban development""; ""Defining ageing societies for sustainable urban development""; ""Ageing trends""; ""Conclusion""; ""Annex 1.A1. Methodology for assessing ageing trends in OECD metropolitan areas""; ""References""; ""The impact of ageing societies on sustainable urban development""; ""Introduction""; ""Economic implications""; ""Social implications""; ""Opportunities in ageing societies""
    Beschreibung / Inhaltsverzeichnis: ""Ageing challenges for cities in different stages of the demographic transition""""Conclusion and future work""; ""References""; ""Policy strategies for ageing societies""; ""Introduction""; ""Developing a long-term vision""; ""Developing indicators to measure "ageing societies"""; ""Promoting health for all ages""; ""Increasing older people's engagement in the labour market and in social activities""; ""Providing affordable living in accessible environments""; ""Redesigning the urban area to increase attractiveness and well-being""; ""References""; ""Governance of ageing societies""
    Beschreibung / Inhaltsverzeichnis: ""Incorporate new actors for concerted action""""Ensure policy synergies between levels of governments""; ""Create a horizontal governance structure to overcome policy "silos"""; ""References""; ""How cities are handling their ageing societies: Nine case studies""; ""Introduction: Assessing the case studies""; ""Objectives""; ""Methodology""; ""General comparative assessment""; ""Toyama, Japan""; ""Toyama City background""; ""Demographic development""; ""Economic development""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Yokohama, Japan""
    Beschreibung / Inhaltsverzeichnis: ""Yokohama City background""""Demographic development""; ""Economic development""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Lisbon, Portugal""; ""Lisbon background""; ""Demographic development""; ""Economic development""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Calgary, Canada""; ""The city of Calgary background""; ""Demographic development""; ""Economic development""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Brno, Czech Republic""; ""Brno background""
    Beschreibung / Inhaltsverzeichnis: ""Demographic development""""Economic development""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Manchester, United Kingdom""; ""Manchester background""; ""Demographic development""; ""Economic development""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Philadelphia, United States""; ""The city of Philadelphia background""; ""Demographic development""; ""Economic development and employment""; ""Ageing challenges""; ""Policy approaches""; ""Policy highlights""; ""References""; ""Helsinki, Finland""
    Beschreibung / Inhaltsverzeichnis: ""Helsinki city background""
    Anmerkung: Description based upon print version of record
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  • 5
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (45 p.)
    Serie: OECD Economics Department Working Papers no.1183
    Schlagwort(e): Economics ; Industry and Services ; India
    Kurzfassung: The manufacturing sector has contributed little to income growth and its share in total merchandise exports has been declining. Manufacturing has not brought much new employment, and most of the recent rise in manufacturing employment has been in the informal sector, where workers are not covered by social security arrangements. Productivity of the manufacturing sector is low, partly because the relatively small size of manufacturing firms makes it difficult to exploit economies of scale. Despite abundant, low-skilled and relatively cheap labour, Indian manufacturing is surprisingly capital and skill intensive. Furthermore, firms have little incentive to grow, since by staying small they can avoid taxes and complex labour regulations. Land acquisition is slow, companies face frequent power outages and transport infrastructure is below par. This is especially harmful as manufacturing is highly reliant on well-functioning infrastructure. Stronger manufacturing would increase productivity and make growth more inclusive, while contributing to improved current account balance. In particular, India should aim for more formal jobs, as these tend to be the most secure and of highest productivity.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264229082
    Sprache: Französisch
    Seiten: Online-Ressource
    Serie: Examens de l'OCDE sur la coopération pour le développement
    Paralleltitel: Parallelausg. Evaluating Development Activities; Twelve Lessons from DAC Peer Reviews
    Schlagwort(e): Development
    Kurzfassung: L’Évaluation des activités de coopération au développement est l'un des domaines où l'influence du CAD sur la politique et la pratique peut le plus facilement être observée. Avoir un système d'évaluation qui est bien établi est l'une des conditions requise pour être membre du CAD. Chaque examen par les pairs examine la mise en place et la gestion de la fonction d'évaluation, en utilisant les normes et standards élaborés par le Réseau du CAD sur l'évaluation du développement.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264229709
    Sprache: Englisch
    Seiten: Online-Ressource (19 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 442C; Sensibilisation cutanée in chemico ; Essai de liaison directe sur la réactivité peptidique (DPRA)
    Schlagwort(e): Environment
    Kurzfassung: The present Test Guideline addresses the human health hazard endpoint skin sensitisation, following exposure to a test chemical. Skin sensitisation refers to an allergic response following skin contact with the tested chemical, as defined by the United Nations Globally Harmonized System of Classification and Labelling of Chemicals (UN GHS). This Test Guideline provides an in chemico procedure (Direct Peptide Reactivity Assay – DPRA) used for supporting the discrimination between skin sensitisers and non-sensitisers in accordance with the UN GHS. The DPRA is proposed to address the molecular initiating event leading to the skin sensitisation, namely protein reactivity, by quantifying the reactivity of test chemicals towards model synthetic peptides containing either lysine or cysteine. Cysteine and lysine percent peptide depletion values are then calculated and used in a prediction model to categorise a substance in one of four classes of reactivity for supporting the discrimination between skin sensitisers and non-sensitisers.
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264231733
    Sprache: Englisch
    Seiten: Online-Ressource (140 p.)
    Serie: Nuclear Science
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Spent nuclear fuel contains minor actinides (MAs) such as neptunium, americium and curium, which require careful management. This becomes even more important when mixed oxide (MOX) fuel is being used on a large scale since more MAs will accumulate in the spent fuel. One way to manage these MAs is to transmute them in nuclear reactors, including in light water reactors, fast reactors or accelerator-driven subcritical systems. The transmutation of MAs, however, is not straightforward, as the loading of MAs generally affects physics parameters, such as coolant void, Doppler and burn-up reactivity. This report focuses on nuclear data requirements for minor actinide management, the review of existing integral data and the determination of required experimental work, the identification of bottlenecks and possible solutions, and the recommendation of an action programme for international co-operation.
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  • 9
    ISBN: 9789264231498
    Sprache: Englisch
    Seiten: Online-Ressource (148 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Hungary 2015
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ungarn ; Taxation ; Hungary
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Hungary. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 10
    ISBN: 9789264231450
    Sprache: Englisch
    Seiten: Online-Ressource (112 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Cook Islands 2015
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cookinseln ; Taxation ; Cook Islands
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of the Cook Islands. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 11
    ISBN: 9789264231665
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Uruguay 2015
    DDC: 336.2
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uruguay ; Taxation ; Uruguay
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Uruguay. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264231726
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als OECD Adressing dementia
    RVK:
    Schlagwort(e): Alterskrankheit ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Demenz
    Kurzfassung: The large and growing human and financial cost of dementia provides an imperative for policy action. It is already the second largest cause of disability for the over-70s and it costs $645bn per year globally, and ageing populations mean that these costs will grow. There is no cure or effective treatment for dementia, and too often people do not get appropriate health and care services, leading to a poor quality of life. Our failure to tackle these issues provides a compelling illustration of some of today’s most pressing policy challenges. We need to rethink our research an innovation model, since progress on dementia has stalled and investment is just a fraction of what it is for other diseases of similar importance and profile. But even then a cure will be decades away, so we need better policies to improve the lives of people living with dementia now. Communities need to adjust to become more accommodating of people with dementia and families who provide informal care must be better supported. Formal care services and care institutions need to promote dignity and independence, while coordination of health and care services must be improved. But there is hope: if we can harness big data we may be able to address the gaps in our knowledge around treatment and care.
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  • 13
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264234703
    Sprache: Englisch
    Seiten: Online-Ressource (52 p.)
    Paralleltitel: Parallelausg. Feuille de route pour une révolution des données menée par les pays
    Paralleltitel: Parallelausg. Guía para una revolución de datos dirigida por los países
    Paralleltitel: Parallelausg. Um roteiro para uma revolução de dados liberada pelos países
    Schlagwort(e): Development
    Kurzfassung: The Road Map for a Country-led Data Revolution was produced by the Informing a Data Revolution (IDR) project, which was launched by PARIS21 in 2014 and financed by a grant from the Bill & Melinda Gates Foundation. The project aims to help ensure the data revolution serves the post-2015 development agenda. Its focus is on National Statistical Systems (NSS) in developing countries. These are crucial to generating the data needed to promote development and reduce poverty and to monitor international development goals. As well as this report, the IDR project has a number of other components, including the following: - Country studies: A study of statistical systems in 27 countries and in-depth studies of 7 countries. - Innovations Inventory: Inventories of innovative solutions that can help fill data gaps, reduce costs and improve efficiency. - IDR Metabase: A database on the organisation, management and performance of national statistical systems to provide a baseline and a means for monitoring progress over time For more on the methodology used to create this report, see Annex - Methodology. http://datarevolution.paris21.org/
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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264233874
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Paralleltitel: Erscheint auch als Managing food insecurity risk
    DDC: 630
    Schlagwort(e): Ernährungssicherung ; Indonesien ; Agriculture and Food ; Indonesia
    Kurzfassung: Many of the recent concerns about food security relate to perceived threats to current levels of food security, such as those due to price shocks or natural disasters. These threats concern the risk of food insecurity. This publication develops a risk-management tool to examine the robustness of policy responses to managing risks and uncertainty across a variety of different threats to food security, and applies the framework to an Indonesia case study. Five risk scenarios were selected as major threats to food security in Indonesia, following a consultation process among stakeholders and policy makers, and assessed in terms of existing and alternative agricultural and social policies. The risk assessment shows that domestic economic and natural disaster scenarios are more important than global price hikes and that a policy strategy that concentrates on addressing a single source of risk, such as a price spike in international markets, may increase vulnerability to other sources of risk such as domestic crop failure. The analysis yields a number of specific policy recommendations, including targeting of social assistance programme using food vouchers or cash transfers.
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264235113
    Sprache: Deutsch
    Seiten: Online-Ressource (66 p.)
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Developing a Multilateral Instrument to Modify Bilateral Tax Treaties
    Paralleltitel: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales
    Schlagwort(e): Taxation
    Kurzfassung: Dieser Bericht setzt sich mit den Fragen auseinander, die sich bei der Entwicklung eines multilateralen Instruments zur Modifikation von bilateralen Doppelbesteuerungsabkommen (DBA) stellen. Ohne einen Mechanismus zur zügigen Umsetzung von Änderungen an Musterabkommen verschärfen sich die inhaltlichen Abweichungen zwischen den Musterabkommen und den bestehenden DBA. Ein solcher Mechanismus ist daher nicht nur nötig, um Gewinnverkürzung und Gewinnverlagerung zu verhindern, sondern auch um das allgemeine Einvernehmen bezüglich der notwendigen Vermeidung der Doppelbesteuerung zu wahren. Es handelt sich um einen innovativen Ansatz, für den es in der Steuerwelt keinen wirklichen Präzedenzfall gibt. Beispiele für Modifikationen an bilateralen Abkommen mithilfe eines multilateralen Instruments finden sich jedoch in anderen Bereichen des Völkerrechts. Unter Einbeziehung von Experten auf dem Gebiet des Völkerrechts und der internationalen Besteuerung kommt der Bericht zu dem Schluss, dass ein multilaterales Instrument wünschenswert und realisierbar ist und dass die entsprechenden Verhandlungen unverzüglich beginnen sollten.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (32 p.)
    Serie: OECD Economics Department Working Papers no.1184
    Schlagwort(e): Social Issues/Migration/Health ; Economics ; India
    Kurzfassung: With India’s low life expectancy largely reflecting deaths from preventable diseases, the most significant gains in health would come from population-wide preventive measures. Access to public health care services varies substantially, resulting in many people turning to private-sector providers who mainly serve those who can pay. While government has scaled up public health services, more health professionals and public health care spending will be needed to ensure broad and adequate health-care coverage. Priority should be given to high impact primary health care services. For more resources to translate into better services, the management of public health care services needs to improve. The private sector can be drawn upon more extensively, but should also be obliged to meet basic quality standards.
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264227330
    Sprache: Französisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. Education Policy Outlook 2015; Making Reforms Happen
    Schlagwort(e): Education
    Kurzfassung: Les Perspectives des politiques de l’éducation ont pour objectif d’aider les décideurs dans leurs choix de réformes dans le domaine de l’éducation. Ce rapport examine le besoin d’amélioration du secteur éducatif selon une approche comparative, en tenant compte de l’importance du contexte national. À travers l’étude de l’expérience de mise en œuvre des réformes éducatives dans différents pays, l’ouvrage propose des orientations et des stratégies visant à faciliter le changement. Chaque pays ayant un contexte particulier, les défis que posent les réformes ne peuvent être simplement transposés d’un pays ou d’un système à un autre. Néanmoins, les pays font face à de nombreux défis similaires et mettent en œuvre des réformes dans des domaines analogues. L’édition 2015 des Perspectives des politiques de l’éducation présente un examen comparatif des tendances en matière d’action publique et étudie des réformes spécifiques adoptées dans l’ensemble des pays de l’OCDE au cours des sept dernières années, afin d’aider les pays à apprendre les uns des autres et à choisir les réformes les mieux adaptées à leurs besoins et à leur situation. Les Perspectives des politiques de l’éducation s’adressent autant aux décideurs qu’aux analystes et aux professionnels de l’éducation.
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  • 18
    ISBN: 9789264229723
    Sprache: Französisch
    Seiten: Online-Ressource (22 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 442C; In Chemico Skin Sensitisation; Direct Peptide Reactivity Assay (DPRA)
    Schlagwort(e): Environment
    Kurzfassung: La présente Ligne directrice porte sur le danger de sensibilisation cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La sensibilisation cutanée se réfère à une réponse allergique faisant suite à un contact avec la peau, selon la définition du Système général harmonisé de classification et d'étiquetage des produits chimiques (SGH) des Nations Unies. La méthode in chemico décrite dans la présente Ligne directrice, à savoir l’essai de réactivité peptidique directe (Direct Peptide Reactivity Assay, DPRA), doit aider à distinguer les sensibilisants des non-sensibilisants cutanés. Le DPRA est proposé pour l'étude de l'événement moléculaire initiateur menant aux effets néfastes de sensibilisation cutanée, nommément la réactivité protéique, par quantification de la réactivité des produits chimiques testés vis-à-vis de modèles peptidiques de synthèse contenant soit de la lysine, soit de la cystéine. Les taux de déplétion de la cystéine et de la lysine sont ensuite calculés et utilisés dans un modèle de prédiction pour classer les substances dans l'une des quatre classes de réactivité, afin d’aider à distinguer les sensibilisants des non-sensibilisants cutanés.
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  • 19
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264229778
    Sprache: Französisch
    Seiten: Online-Ressource (23 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 442D; In Vitro Skin Sensitisation; ARE-Nrf2 Luciferase Test Method
    Schlagwort(e): Environment
    Kurzfassung: La présente Ligne directrice porte sur le danger de sensibilisation cutanée pour la santé humaine faisant suite à une exposition avec un produit chimique. La sensibilisation cutanée se réfère à une réponse allergique faisant suite à un contact avec la peau, selon la définition du Système général harmonisé de classification et d'étiquetage des produits chimiques (SGH) des Nations Unies. La méthode in vitro décrite dans la présente Ligne directrice (LD) pour les essais de produits chimiques (méthode d'essai ARE-Nrf2 luciférase) doit aider à distinguer les sensibilisants des non-sensibilisants cutanés, selon le SGH. Le deuxième événement clé sur la voie toxicologique menant à des effets indésirable de sensibilisation cutanée se déroule dans les kératinocytes. Cet événement comprend des réponses inflammatoires et des phénomènes d'expression génique, liés à des voies de signalisation cellulaire spécifiques telles que les voies dépendant de l'élément de réponse antioxydant/électrophile (ARE, Antioxidant Response Element). La méthode d'essai décrite dans la présente Ligne directrice (méthode d'essai ARE-Nrf2 luciférase) est proposée pour l'étude de cette deuxième étape. La lignée cellulaire employée contient le gène de la luciférase sous le contrôle transcriptionnel d'un promoteur constitutif fusionné à un élément ARE d'un gène connu pour l’intensification de son expression sous l’effet de sensibilisants cutanés. Le signal de la luciférase reflète l'activation par les sensibilisants de gènes endogènes dépendants du facteur Nrf2. Cela permet la mesure quantitative (par détection de luminescence) de l'induction du gène de la luciférase, grâce à l'utilisation de substrats de luciférase produisant une luminescence satisfaisante, comme indicateur de l'activité du facteur de transcription Nrf2 dans les cellules après exposition à des substances chimiques d’essai électrophiles. A l'heure actuelle, la ligne directrice comprend deux méthodes d’essai : la méthode KeratinoSensTM et la méthode LuSens.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242753
    Sprache: Englisch
    Seiten: Online-Ressource (26 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 431 ; Corrosion cutanée in vitro ; Essai sur modèle de peau humaine
    Schlagwort(e): Environment
    Kurzfassung: The test described in this Test Guideline allows the identification of corrosive chemical substances and mixtures and it enables the identification of non-corrosive substances and mixtures when supported by a weight of evidence determination using other existing information. The test protocol may also provide an indication of the distinction between severe and less severe skin corrosives. This Test Guideline does not require the use of live animals or animal tissue for the assessment of skin corrosivity. The test material (solid or liquid) is applied uniformly and topically to a three-dimensional human skin model, comprising at least a reconstructed epidermis with a functional stratum corneum. Two tissue replicates are used for each treatment (exposure time), and for controls. Corrosive materials are identified by their ability to produce a decrease in cell viability below defined threshold levels at specified exposure periods. Coloured chemicals can also be tested by used of an HPLC procedure. The principle of the human skin model assay is based on the hypothesis that corrosive chemicals are able to penetrate the stratum corneum by diffusion or erosion, and are cytotoxic to the underlying cell layers.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242746
    Sprache: Französisch
    Seiten: Online-Ressource (16 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 430; In Vitro Skin Corrosion; Transcutaneous Electrical Resistance Test Method (TER)
    Schlagwort(e): Environment
    Kurzfassung: La présente Ligne directrice porte sur le danger de corrosion cutanée pour la santé humaine. Elle s’appuie sur la méthode d’essai de résistance électrique transcutanée (RET) pratiquée sur un épiderme de rat, laquelle utilise des disques cutanés pour identifier les produits chimiques corrosifs sur la base de leur capacité à provoquer la perte de l’intégrité du stratum corneum normal et de la fonction de barrière. La présente Ligne directrice a été initialement adoptée en 2004 et mise à jour en 2015 pour faire référence au Document Guide sur IATA.
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242715
    Sprache: Englisch
    Seiten: Online-Ressource (19 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 422 ; Étude combinée de toxicité à doses répétées et de dépistage de la toxicité pour la reproduction et le développement
    Schlagwort(e): Environment
    Kurzfassung: This screening Test Guideline describes the effects of a test chemical on male and female reproductive performance. It has been updated with endocrine disruptor endpoints, in particular measure of anogenital distance and male nipple retention in pups and thyroid examination. The test substance is administered in graduated doses to several groups of males and females. Males should be dosed for a minimum of four weeks. Females should be dosed throughout the study, so approximately 63 days. Matings "one male to one female" should normally be used in this study. This Test Guideline is designed for use with the rat. It is recommended that each group be started with at least 10 animals of each sex. Generally, at least three test groups and a control group should be used. Dose levels may be based on information from acute toxicity tests or on results from repeated dose studies. The test substance is administered orally and daily. The results of this study include clinical observations, body weight and food/water consumption, oestrous cycle monitoring, offspring parameters observation/measurement, thyroid hormone measurement, as well as gross necropsy and histopathology. The findings of this toxicity study should be evaluated in terms of the observed effects, necropsy and microscopic findings. Because of the short period of treatment of the male, the histopathology of the testis and epididymus should be considered along with the fertility data, when assessing male reproductive effects.
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  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264241749
    Sprache: Englisch
    Seiten: Online-Ressource (248 p.)
    Serie: Nuclear Development
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Nuclear new build has been progressing steadily since the year 2000, with the construction of 94 new reactors initiated and 56 completed reactors connected to the grid. Among these new reactors are some of the first generation III/III+ reactors of their kind. Drawing on a combination of conceptual analysis, expert opinion and seven in-depth case studies, this report provides policy makers and stakeholders with an overview of the principal challenges facing nuclear new build today, as well as ways to address and overcome them. It focuses on the most important challenges of building a new nuclear power plant, namely assembling the conditions necessary to successfully finance and manage highly complex construction processes and their supply chains. Different projects have chosen different paths, but they nonetheless share a number of features. Financing capital-intensive nuclear new build projects requires, for example, the long-term stabilisation of electricity prices whether through tariffs, power purchase agreements or contracts for difference. In construction, the global convergence of engineering codes and quality standards would also promote both competition and public confidence. In addition, change management, early supply chain planning and “soft issues” such as leadership, team building and trust have emerged over and again as key factors in the new build construction process. This report looks at ongoing trends in these areas and possible ways forward.
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  • 24
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242685
    Sprache: Französisch
    Seiten: Online-Ressource (9 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 404; Acute Dermal Irritation/Corrosion
    Schlagwort(e): Environment
    Kurzfassung: Cette méthode fournit des informations sur les dangers pour la santé qui peuvent résulter d’une exposition à une substance d’essai solide ou liquide par voie dermique. Cette Ligne directrice recommande des stratégies séquentielles d'essai, qui incluent l'exécution d’essais in vitro ou ex vivo validés et admis pour la corrosion/irritation. Le lapin albinos est l’animal de laboratoire préférable. La substance à tester est appliquée en dose unique sur une petite surface de la peau (approximativement 6 cm²) d’un animal ; les surfaces non traitées de sa peau servent de contrôle. L’exposition est de 4 heures. Des résidus de la substance d’essai doivent ensuite être retirés. La dose appliquée sur le site d’essai est de 0.5 ml (liquide) ou de 0.5g (solide). La méthode consiste en deux essais : l’essai initial et l’essai de confirmation (employé uniquement s’il n’y a pas d’effet corrosif observé avec l’essai initial). Tous les animaux sont examinés pour les érythèmes ou les oedèmes pendant 14 jours. Les scores d'irritation dermique doivent être évalués en conjonction avec la nature et la sévérité des lésions, et leur présence ou absence de réversibilité. Quand des réponses persistent jusqu’à la fin de la période d’observation de 14 jours, la substance d’essai doit être considérée comme irritante.
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  • 25
    ISBN: 9789264242630
    Sprache: Französisch
    Seiten: Online-Ressource (70 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 493; Performance-Based Test Guideline for Human Recombinant Estrogen Receptor (hrER) In Vitro Assays to Detect Chemicals with ER Binding Affinity
    Schlagwort(e): Environment
    Kurzfassung: La présente Ligne directrice pour les essais axée sur la performance (LDAP) décrit la méthodologie des essais in vitro faisant appel au récepteur d’œstrogène recombinant humain pour la détection des substances ayant une affinité de liaison avec les récepteurs des œstrogènes (essais de liaison au hrER). Elle comprend deux méthodes d’essai structurellement et fonctionnellement similaires pour détecter les ligands des récepteurs des œstrogènes (ERα), et doit faciliter l’élaboration de nouvelles méthodes similaires ou modifiées. La base de la présente LDAP est constituée de deux méthodes d’essai de référence. Ces deux méthodes sont les suivantes: l'essai de Freyberger-Wilson (FW), essai in vitro de liaison aux ER à l’aide d’un ERα humain intégral et l'essai du Chemical Evaluation and Research Institute (CERI), essai in vitro de liaison aux ER à l’aide du domaine de liaison du ligand d’un ER recombinant humain. Cet essai consiste principalement à mesurer la capacité d’un ligand radiomarqué (le [3H]-17β-œstradiol) à se lier aux ER en présence de concentrations croissantes du produit chimique testé (appelé « compétiteur »). Les produits chimiques d’essai qui présentent une forte affinité de liaison avec les ER entrent en concurrence avec le ligand radiomarqué à une concentration plus faible que les composés ayant une affinité moindre vis-à-vis du récepteur. L’essai comporte deux grands éléments : une expérience de liaison à saturation pour établir les paramètres de l’interaction récepteur-ligand et documenter la spécificité des liaisons aux ER, puis une expérience de liaison compétitive visant à déterminer dans quelle mesure un produit chimique testé fait concurrence à un ligand radiomarqué pour se fixer aux ER. Les présentes méthodes sont proposées à des fins de dépistage et de priorisation, mais elles peuvent aussi livrer des informations sur les mécanismes d’action pouvant être utilisées dans le cadre d’une approche fondée sur le poids de la preuve.
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  • 26
    ISBN: 9789264242333
    Sprache: Französisch
    Seiten: Online-Ressource (26 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 490; In Vitro Mammalian Cell Gene Mutation Tests Using the Thymidine Kinase Gene
    Schlagwort(e): Environment
    Kurzfassung: L'essai in vitro de mutation génique sur des cellules de mammifères peut être employé pour détecter des mutations induites par les substances chimiques. Cette Ligne directrice comprend deux essais de mutation génique, avec deux lignées cellulaires spécifiques tk hétérozygotes : les cellules L5178Y tk+/-3.7.2C pour le test du lymphome de souris (mouse lymphoma essai) (MLA), et les cellules TK6 tk+/- pour l’essai TK6. Les types d’événements génétiques détectés en utilisant le locus tk comprennent soit les mutations géniques que les changements chromosomiques. Des cellules en suspension ou en culture monocouche sont exposées à quatre concentrations analysables de la substance d'essai au moins, avec et sans activation métabolique, pendant une période appropriée. Elles sont repiquées pour déterminer la cytotoxicité et pour permettre l'expression phénotypique avant la sélection. La cytotoxicité est habituellement déterminée en mesurant l'efficacité de clonage relative (survie) ou la croissance totale relative des cultures après la période de traitement. Les cultures traitées sont maintenues dans le milieu de croissance pendant une période suffisante, caractéristique de chaque locus et de chaque type cellulaire, afin de permettre l'expression phénotypique presque optimale des mutations induites. La fréquence de mutant est déterminée par l’ensemencement d’un nombre connu de cellules dans le milieu contenant l'agent sélectif pour détecter des cellules mutantes, et dans le milieu sans agent sélectif pour déterminer l'efficacité de clonage (viabilité). Après un temps approprié d'incubation, des colonies sont comptées.
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  • 27
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264237209
    Sprache: Englisch
    Seiten: Online-Ressource (90 p.)
    Serie: Radioactive Waste Management
    Schlagwort(e): Nuclear Energy
    Kurzfassung: Decommissioning of both commercial and R&D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. Several approaches are currently being used for decommissioning cost estimations, with an international culture developing in the field. The present cost estimation practice guide was prepared in order to offer international actors specific guidance in preparing quality cost and schedule estimates to support detailed budgeting for the preparation of decommissioning plans, for the securing of funds and for decommissioning implementation. This guide is based on current practices and standards in a number of NEA member countries and aims to help consolidate the practice and process of decommissioning cost estimation so as to make it more widely understood. It offers a useful reference for the practitioner and for training programmes.
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  • 28
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264236462
    Sprache: Polnisch
    Seiten: Online-Ressource (48 p.)
    Serie: OECD360
    Schlagwort(e): Economics ; Poland
    Kurzfassung: OECD360 przedstawia najnowsze analizy i dane z kluczowych publikacji OECD. Liczne materiały graficzne ilustrują główne aktualne kwestie. Edukacja, zatrudnienie, zielony wzrost, perspektywy regionalne, rolnictwo, wzrost ekonomiczny, kryzys finansowy oraz jego konsekwencje dla społeczeństwa i rozwoju: 8 tematów podsumowujących sytuację w Twoim kraju i na całej scenie międzynarodowej. Każdemu artykułowi towarzyszą dwie strony materiałów graficznych, które zwracają uwagę na dane OECD z trzech grafik pochodzących z oryginalnych publikacji - wraz z linkami do danych Statlinks, umożliwiającymi pobranie danych źródłowych dla każdej grafiki.
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  • 29
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264235588
    Sprache: Englisch
    Seiten: Online-Ressource (102 p.)
    Serie: OECD Development Co-operation Peer Reviews
    Paralleltitel: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.91
    Schlagwort(e): Entwicklungshilfe ; Neuseeland ; Development ; New Zealand ; Bericht ; Neuseeland ; Entwicklungshilfe
    Kurzfassung: The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 30
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264239760
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: IEA Technology Roadmaps
    Schlagwort(e): Energy
    Kurzfassung: Current trends in energy supply and use are patently unsustainable – economically, environmentally and socially. Without decisive action, energy-related emissions of carbon dioxide (CO2) will more than double by 2050 and increased fossil energy demand will heighten concerns over the security of supplies. We can and must change our current path. However, this will take an energy revolution and low-carbon energy technologies will have a crucial role to play. Energy efficiency, sources of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve reductions in greenhouse gas (GHG) emissions. Every major country and sector of the economy must be involved. The task is urgent if we are to make sure that investment decisions taken now do not saddle us with sub-optimal technologies in the long term.
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  • 31
    ISBN: 9789264242593
    Sprache: Französisch
    Seiten: Online-Ressource (29 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 492; Reconstructed human Cornea-like Epithelium (RhCE) test method for identifying chemicals not requiring classification and labelling for eye irritation or serious eye damage
    Schlagwort(e): Environment
    Kurzfassung: La présente Ligne directrice décrit une procédure in vitro permettant l’identification de produits chimiques (substances et mélanges) ne relevant d’aucune classification pour l’irritation oculaire ou les lésions oculaires graves, conformément au SGH de l’ONU. Un modèle d’épithélium cornéen humain reconstitué (EChR) est utilisé, qui reproduit fidèlement les propriétés histologiques, morphologiques, biochimiques et physiologiques de l’épithélium cornéen humain. Le test évalue le danger potentiel qu’un produit chimique testé présente pour l’œil en se fondant sur sa capacité à provoquer une cytotoxicité sur un modèle tissulaire d’EChR, mesurée avec le test MTT. Les produits chimiques colorés et ceux qui interfèrent avec le MTT peuvent également être testés par procédure HPLC.La viabilité du tissu d’EChR après exposition à un produit chimique testé est déterminée par comparaison avec celle de tissus traités avec la substance servant de témoin négatif (% de viabilité) puis utilisée pour prédire le danger potentiel du produit chimique testé pour les yeux. Les produits chimiques qui ne relèvent d’aucune classification dans le SGH de l’ONU sont ceux qui ne provoquent pas une diminution de la viabilité tissulaire en deçà d’un seuil défini (à savoir, viabilité tissulaire 〉 60 % pour le classement « sans catégorie » du SGH de l’ONU).
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  • 32
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242364
    Sprache: Französisch
    Seiten: Online-Ressource (42 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Paralleltitel: Parallelausg. Test No. 241; The Larval Amphibian Growth and Development Assay (LAGDA)
    Schlagwort(e): Environment
    Kurzfassung: La ligne directrice pour l’essai de croissance et de développement de larves d’amphibiens (LAGDA) décrit un essai de toxicité mené sur une espèce d’amphibiens (xénope lisse (Xenopus laevis)); cet essai (d’une durée de 16 semaines, en général) consiste à étudier la croissance et le développement des amphibiens depuis la fécondation jusqu’à la période juvénile précoce. Il permet d’évaluer le développement initial, la métamorphose, la survie, la croissance et la maturation partielle du système reproducteur. Il permet également de mesurer une série d’autres effets observés en vue d’une évaluation diagnostique des produits chimiques suspectés d’être des perturbateurs endocriniens, ou d’autres types de substances ayant des effets toxiques sur le développement et la reproduction. Le LAGDA est utilisé comme essai de niveau supérieur sur amphibien pour recueillir des informations plus complètes sur les relations concentration-réponse induisant des effets néfastes, informations qui servent ensuite pour l’identification et la caractérisation des dangers ainsi que pour l’évaluation du risque écologique. Le plan expérimental général comprend l’exposition d’embryons de X. laevis au stade de développement 8-10 d’après Nieuwkoop et Faber (NF) (3) à un minimum de quatre concentrations différentes du produit chimique testé et un/des témoin(s) jusqu’à 10 semaines après le délai médian jusqu’au stade NF62 dans le témoin. Chaque concentration d’essai est testée sur quatre réplicats, avec huit réplicats pour le témoin. Les effets observés évalués au cours de l’exposition (dans le sous-échantillon provisoire et l’échantillon final à l’achèvement de l’essai) sont ceux qui constituent des indicateurs de toxicité générale, à savoir mortalité, comportement anormal et déterminants de la croissance (longueur et poids), ainsi que ceux conçus pour caractériser les mécanismes d’action des perturbateurs endocriniens ciblant les processus physiologiques faisant intervenir les œstrogènes, les androgènes et la thyroïde.
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  • 33
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264243194
    Sprache: Französisch
    Seiten: Online-Ressource (14 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Paralleltitel: Parallelausg. Test No. 483; Mammalian Spermatogonial Chromosomal Aberration Test
    Schlagwort(e): Environment
    Kurzfassung: Cet essai mesure les aberrations chromosomiques structurales (de type chromosomique et chromatidique) qui surviennent dans les spermatogonies et devrait par conséquent permettre de prévoir l'induction de mutations héritées dans les cellules germinales. L’essai d’aberration chromosomique pratiqué in vivo sur des spermatogonies de mammifères est destiné à détecter les produits chimiques qui causent des aberrations chromosomiques structurales dans les cellules de spermatogonies de mammifère (1) (2) (3). Par ailleurs, cet essai se prête bien à l’évaluation de la génotoxicité, car, malgré des variations entre les espèces, les facteurs du métabolisme in vivo, la pharmacocinétique et les processus de réparation de l’ADN sont actifs et contribuent aux réponses. La Ligne directrice 483 originale a été adoptée en 1997. La présente version modifiée de la ligne directrice reflète les connaissances scientifiques acquises après de nombreuses années d’expérience de cet essai et tient compte des possibilités de l’intégrer ou de le combiner à d’autres études de toxicité ou de génotoxicité.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242319
    Sprache: Französisch
    Seiten: Online-Ressource (44 p.)
    Serie: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Paralleltitel: Parallelausg. Test No. 240; Medaka Extended One Generation Reproduction Test (MEOGRT)
    Schlagwort(e): Environment
    Kurzfassung: Cette Ligne directrice décrit un essai de toxicité étendu au-delà d’une génération chez le médaka (Medaka Extended One Generation Test, MEOGRT). C’est un essai complet d’exposition visant à obtenir des données pouvant servir à l’évaluation des dangers et des risques pour l’environnement liés aux produits chimiques, en particulier les produits suspectés d’être des perturbateurs endocriniens (PE). L’exposition dans le test MEOGRT est poursuivie jusqu’à l’éclosion (jusqu’à deux semaines post-fécondation, spf) dans la seconde génération (F2). Plusieurs effets biologiques sont mesurés dans la présente Ligne directrice. Il s’agit en premier lieu de mettre en évidence les effets indésirables potentiels sur des paramètres pertinents en termes de population, tels que la survie, le développement macroscopique, la croissance et la reproduction. En second lieu, afin de disposer d’informations mécanistiques et de pouvoir établir des liens entre les résultats d’autres types d’études de terrain ou de laboratoire établissant a posteriori une activité potentielle de perturbation du système endocrinien (activité androgénique ou œstrogénique dans d’autres tests et essais, par exemple), on obtient d’autres informations utiles en mesurant l’ARNm de la vitellogénine (vtg) (ou la protéine vitellogénine, VTG) et des caractères sexuels secondaires (CSS) phénotypiques liés au sexe génétique, et en procédant à une évaluation histopathologique.
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  • 35
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264242692
    Sprache: Englisch
    Seiten: Online-Ressource (14 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 421 ; Essai de dépistage de la toxicité pour la reproduction et le développement
    Schlagwort(e): Environment
    Kurzfassung: This screening Test Guideline describes the effects of a test chemical on male and female reproductive performance. It has been updated with endocrine disruptor endpoints, in particular measure of anogenital distance and male nipple retention in pups and thyroid examination. The test substance is administered in graduated doses to several groups of males and females. Males should be dosed for a minimum of four weeks. Females should be dosed throughout the study, so approximately 63 days. Matings "one male to one female" should normally be used in this study. This Test Guideline is designed for use with the rat. It is recommended that each group be started with at least 10 animals of each sex. Generally, at least three test groups and a control group should be used. Dose levels may be based on information from acute toxicity tests or on results from repeated dose studies. The test substance is administered orally and daily. The results of this study include clinical observations, body weight and food/water consumption, oestrous cycle monitoring, offspring parameters observation/measurement, thyroid hormone measurement, as well as gross necropsy and histopathology. The findings of this toxicity study should be evaluated in terms of the observed effects, necropsy and microscopic findings. Because of the short period of treatment of the male, the histopathology of the testis and epididymus should be considered along with the fertility data, when assessing male reproductive effects.
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  • 36
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    Paris : OECD Publishing
    ISBN: 9789264228733
    Sprache: Englisch
    Seiten: Online-Ressource (128 p.)
    Paralleltitel: Erscheint auch als The metropolitan century
    DDC: 300
    Schlagwort(e): OECD ; Urbanisierung ; OECD-Staaten ; Urban, Rural and Regional Development ; OECD ; Metropolregion ; Verstädterung
    Kurzfassung: The report provides an outline of recent and likely future urbanisation trends and discusses the consequences. The world is in the middle of an urbanisation process that will cause urbanisation rates to rise from low double digit rates to more than 80% by the end of the century. It argues that this is both a great opportunity and a great challenge, as decisions taken today will affect the lifes of people for a long time to come. The report aims at explaining why cities exist, and what can make them prosperous and function well. It also discusses whether cities are good for residents, for the countries they are located in and for the global environment. The report argues that cities exist and grow because they are a source of economic prosperity and offer amenities that benefit their residents. It concludes that urbanisation is a process that needs to be shaped by policy makers to ensure that all benefit from it.
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  • 37
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    Paris : OECD Publishing
    ISBN: 9789264241800
    Sprache: Englisch
    Seiten: Online-Ressource (252 p.)
    Paralleltitel: Erscheint auch als Regulatory policy in perspective
    Schlagwort(e): Regulierung ; OECD-Staaten ; Governance ; OECD ; Regulierung
    Kurzfassung: This volume collects expert papers on: the trends and challenges of regulatory policy today; regulatory impact assessment; stakeholder engagement; and ex-post evaluation. These papers provide background material for the 2015 edition of the OECD Regulatory Policy Outlook. They summarise the knowledge to date on these topics and underline progress made by countries in establishing the conditions for good regulation as well as the remaining challenges.
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  • 38
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264225442 , 9789264228535
    Sprache: Englisch
    Seiten: Online-Ressource (316 p.) , ill.
    Paralleltitel: Parallelausg. Perspectives des politiques de l'éducation 2015 ; Les réformes en marche
    Paralleltitel: Erscheint auch als Making reforms happen
    RVK:
    Schlagwort(e): Bildungsreform ; Bildungspolitik ; Vergleich ; OECD-Staaten ; Bildungspolitik ; Bildungsreform ; Internationaler Vergleich ; Geschichte 2008-2014
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  • 39
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264240094 , 9789264246706
    Sprache: Englisch
    Seiten: Online-Ressource (210 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Schlagwort(e): Environment ; Brazil
    Kurzfassung: This report is the first OECD review of Brazil’s environmental performance. It evaluates progress towards sustainable development and a green economy, with a focus on conservation and sustainable use of biodiversity and protected areas.The OECD Environmental Performance Review Programme provides independent assessments of country progress in achieving domestic and international environmental policy commitments. The reviews are conducted to improve environmental performance, promote peer learning and enhance accountability. They are supported by a broad range of economic and environmental data, and provide policy-relevant recommendations.Each review cycle covers all OECD countries and selected partner economies. The most recent reviews include: Spain (2015), Poland (2015), Sweden (2014).
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  • 40
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264232334 , 9789264238749
    Sprache: Englisch
    Seiten: Online-Ressource (140 p.) , ill.
    Paralleltitel: Erscheint auch als OECD and selected partner economies
    DDC: 333.7
    Schlagwort(e): Energiekonsum ; Energiesteuer ; OECD-Staaten
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  • 41
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264234345
    Sprache: Deutsch
    Seiten: Online-Ressource (130 p.) , ill.
    Paralleltitel: Parallelausg. States of Fragility 2015; Meeting Post-2015 Ambitions
    Paralleltitel: Parallelausg. États de fragilité 2015 ; Réaliser les ambitions de l'après-2015
    Schlagwort(e): Development
    Kurzfassung: Der OECD-Fragilitätsbericht 2015 will einen Beitrag zur Debatte über die Festlegung und Umsetzung der Ziele für nachhaltige Entwicklung (SDG) für den Zeitraum nach 2015 leisten. Er macht deutlich, dass die Armutsbekämpfung in der neuen Entwicklungsagenda entscheidend von Fortschritten bei der Verringerung der Fragilität abhängt. Er plädiert für das empfohlene Ziel 16 der SDG – die Förderung friedlicher und inklusiver Gesellschaften –, das auf die Verringerung aller Formen von Gewalt ausgerichtet ist. Die Ausgabe 2015 dieses Berichts unterscheidet sich deutlich von den vorhergehenden. Sie stellt ein neues Fragilitätskonzept vor, das über fragile Staaten hinausgeht. Sie befasst sich mit Fragilität als einer universellen Frage, die alle Länder betreffen kann, nicht nur jene, die traditionell als „fragil“ oder von Konflikten betroffen gelten. Dazu stützt sie sich auf Indikatoren, die mit drei Unterzielen des SDG 16 und zwei aus dem Gesamtrahmen der Ziele für nachhaltige Entwicklung zusammenhängen: Gewalt, Zugang zur Justiz, rechenschaftspflichtige und inklusive Institutionen, wirtschaftliche Inklusion und Stabilität sowie Kapazitäten zur Verhütung bzw. Bewältigung sozialer, wirtschaftlicher und ökologischer Schocks und Katastrophen. Diese Indikatoren werden auf alle Länder weltweit angewandt, um die fünfzig Länder zu identifizieren, die nach den fünf Aspekten jeweils zu den am stärksten gefährdeten Ländern gehören. Zu der Gruppe der Länder, die nach allen fünf Indikatoren als am stärksten gefährdet zu betrachten sind, gehören hauptsächlich solche, die auch auf der herkömmlichen Liste der fragilen Staaten und Volkswirtschaften stehen. Zusätzlich rücken aber auch einige Länder der mittleren Einkommensgruppe ins Blickfeld, die durch einen überproportional hohen Grad an krimineller Gewalt, subnationale Konflikte oder einen unzureichenden Zugang zur Justiz gekennzeichnet sind. Der Bericht kommt zu dem Schluss, dass Fortschritte bei den verschiedenen Zielen nicht nur einen neuen Katalog von Instrumenten und Maßnahmen voraussetzen, sondern auch ein neues Verständnis der Rolle, die die internationale Gemeinschaft in diesem Prozess spielen sollte und kann.
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  • 42
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264247857 , 9789264240957
    Sprache: Englisch
    Seiten: Online-Ressource (148 p.) , ill.
    Paralleltitel: Erscheint auch als New approaches to SME and entrepreneurship financing
    Schlagwort(e): KMU ; Unternehmensfinanzierung ; Gründungsfinanzierung ; Mittelstandsfinanzierung ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services ; Klein- und Mittelbetrieb ; Finanzierung
    Kurzfassung: Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures. This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.
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  • 43
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264234055
    Sprache: Deutsch
    Seiten: Online-Ressource (150 p.)
    Paralleltitel: Parallelausg. Talent Abroad; A Review of German Emigrants
    Schlagwort(e): Social Issues/Migration/Health ; Germany
    Kurzfassung: 2010/2011 lebten mehr als drei Millionen in Deutschland geborene Personen in einem anderen OECD-Land. Um beurteilen zu können, welches Potenzial diese Auswandererpopulation für den deutschen Arbeitsmarkt darstellt, wird in diesem Bericht die Verteilung der deutschen Auslandsbevölkerung auf die einzelnen OECD-Länder sowie ihre Alters-, Geschlechts- und Bildungsstruktur ermittelt. Dabei wird eine Umorientierung der deutschen Auswanderer hin zu europäischen Zielländern und höheren Bildungsabschlüssen festgestellt. Die meisten deutschen Auswanderer sind nach wie vor in den Vereinigten Staaten ansässig, doch in der Schweiz und in Spanien ist die deutsche Auswandererbevölkerung besonders rasch gewachsen. Die internationalen Studierenden aus Deutschland stellen inzwischen sogar die größte Gruppe internationaler Studierender im OECD-Raum dar. Zwar erzielen deutsche Auswanderer weniger gute Arbeitsmarktergebnisse als die deutsche Inlandsbevölkerung, sie arbeiten jedoch überdurchschnittlich häufig in Berufen mit hohem Qualifikationsniveau. Die Erhebungsdaten deuten darauf hin, dass sich viele Deutsche in Deutschland mit Auswanderungsgedanken tragen und dass viele deutsche Auswanderer offen für eine eventuelle Rückkehr sind. Allerdings scheinen jene, die in den letzten Jahren zurückgekehrt sind, ein niedrigeres Bildungsniveau aufzuweisen als die, die ausgewandert sind.
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  • 44
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264246607 , 9789264238770
    Sprache: Englisch
    Seiten: Online-Ressource (224 p.)
    Schlagwort(e): Governance
    Kurzfassung: Regulations are the rules that govern the everyday life of businesses and citizens. They are an essential instrument in the hands of government to promote economic growth, social welfare and environmental protection. However, regulations can also be costly and ineffective in achieving their objectives. The Regulatory Policy Outlook is the first evidence-based analysis of the progress made by countries to improve the way they regulate. Based on a unique survey filled by all OECD countries and the European Commission, the Outlook assesses progress in establishing the conditions for good regulation. It provides unique insights into the organisation and institutional settings in countries to design, enforce and revise regulations. It uncovers the areas of the regulatory cycle that receive too limited attention from policy makers, and identifies actors who have an important part to play to improve the way regulations are developed, implemented and evaluated. It reviews the use of three critical tools of regulatory policy (Regulatory Impact Assessment, stakeholder engagement and ex post evaluation) and proposes options to use them in a more strategic manner to inform the development and delivery of regulations.
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  • 45
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264241688
    Sprache: Englisch
    Seiten: Online-Ressource (56 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. L'élaboration d'un instrument multilatéral pour modifier les conventions fiscales bilatérales, Action 15 - Rapport final 2015
    Paralleltitel: Erscheint auch als Developing a multilateral instrument to modify bilateral tax treaties
    Schlagwort(e): Doppelbesteuerung ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Drawing on the expertise of public international law and tax experts, this report explores the technical feasibility to develop a multilateral instrument to modify tax treaties so as to efficiently implement the tax treaty-related BEPS measures. The report concludes that such an instrument is desirable and feasible and that negotiations for the multilateral instrument should be convened quickly. Based on this analysis, a mandate has been developed for an ad-hoc group, open to the participation of all countries on an equal footing, to develop the multilateral instrument and open it for signature in 2016.
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  • 46
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264190504
    Sprache: Englisch
    Seiten: Online-Ressource (172 p.)
    Serie: OECD Green Growth Studies
    Paralleltitel: Erscheint auch als Material resources, productivity and the environment
    Schlagwort(e): Natürliche Ressourcen ; Rohstoffvorkommen ; Produktivität ; OECD-Staaten ; Welt ; Environment ; Industry and Services ; OECD ; Natürliche Ressourcen ; Nachhaltigkeit
    Kurzfassung: Improving resource productivity and ensuring a sustainable resource and materials management building on the principle of the 3Rs (reduce, reuse, recycle) is a central element of green growth policies. It helps to improve the environment, by reducing the amount of resources that the economy requires and diminishing the associated environmental impacts, and sustain economic growth by securing adequate supplies of materials and improving competitiveness. To be successful such policies need to be founded on a good understanding of how minerals, metals, timber or other materials flow through the economy throughout their life cycle, and of how this affects the productivity of the economy and the quality of the environment. This report contributes to this understanding. It describes the material basis of OECD economies and provides a factual analysis of material flows and resource productivity in OECD countries in a global context. It considers the production and consumption of materials, as well as their international flows and available stocks, and the environmental implications associated with their use. It also describes some of the challenges and opportunities associated with selected materials and products that are internationally-significant, both in economic and environmental terms (aluminium, copper, iron and steel, paper, phosphate rock and rare earth elements).
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  • 47
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    Paris : OECD Publishing
    ISBN: 9789264225428
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.) , ill.
    Serie: OECD Reviews of Health Care Quality
    Paralleltitel: Erscheint auch als OECD OECD reviews of health care quality
    DDC: 362.1042580973
    Schlagwort(e): Gesundheitsversorgung ; Italien ; Social Issues/Migration/Health ; Italy ; Italien ; Medizinische Versorgung
    Kurzfassung: This report reviews the quality of health care in Italy, seeks to highlight best practices, and provides a series of targeted assessments and recommendations for further improvements to quality of care. Italy’s indicators of health system outcomes, quality and efficiency are uniformly impressive. Life expectancy is the fifth highest in the OECD. Avoidable admission rates are amongst the very best in the OECD, and case-fatality after stroke or heart attack are also well below OECD averages. These figures, however, mask profound regional differences. Five times as many children in Sicily are admitted to hospital with an asthma attack than in Tuscany, for example. Despite this, quality improvement and service redesign have taken a back-seat as the fiscal crisis has hit. Fiscal consolidation has become an over-riding priority, even as health needs rapidly evolve. Italy must urgently prioritise quality of its health care services alongside fiscal sustainability. Regional differences must be lessened, in part by giving central authorities a greater role in supporting regional monitoring of local performance. Proactive, coordinated care for people with complex needs must be delivered by a strengthened primary care sector. Fundamental to each of these steps will be ensuring that the knowledge and skills of the health care workforce are best matched to needs.
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  • 48
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264241152
    Sprache: Englisch
    Seiten: Online-Ressource (54 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallelausg. Concevoir des règles efficaces concernant les sociétés étrangères contrôlées, Action 3 - Rapport final 2015
    Paralleltitel: Erscheint auch als Designing effective controlled foreign company rules
    Schlagwort(e): Taxation
    Kurzfassung: This report sets out recommendations in the form of building blocks for effective CFC rules. The recommendations are designed to ensure that jurisdictions that choose to implement them, have rules that effectively prevent taxpayers from shifting income into foreign subsidiaries. The report sets out the following six building blocks for the design of effective CFC rules: (1) definition of a CFC, (2) CFC exemptions and threshold requirements, (3) definition of income, (4) computation of income, (5) attribution of income, and (6) prevention and elimination of double taxation. Because each country prioritises policy objectives differently, the recommendations provide flexibility to implement CFC rules that combat BEPS in a manner consistent with the policy objectives of the overall tax system and the international legal obligations of the country concerned.
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  • 49
    ISBN: 9789264245082
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Liechtenstein 2015
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Liechtenstein ; Taxation ; Liechtenstein
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Liechtenstein. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 50
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264226685
    Sprache: Englisch
    Seiten: Online-Ressource (272 p.) , ill.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Parallelausg. Le gouvernement ouvert au Maroc
    Paralleltitel: Erscheint auch als Open government in Morocco
    Schlagwort(e): Regierung ; Good Governance ; Öffentliche Verwaltung ; Marokko ; Governance ; Morocco
    Kurzfassung: The Open Government Review of Morocco is the first of its kind analysing a country’s open government policies and practices and their institutional and legal frameworks for implementation against OECD instruments. By bringing together a multitude of OECD instruments and expertise in different areas of public governance, the Review provides Moroccan policy makers, public sector officials and civil society activists with practical indications on how to improve and successfully implement their national open government agenda. In addition, the Review contains a list of recommendations on which to build Morocco’s Action Plan for the Open Government Partnership.
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  • 51
    ISBN: 9789264237742
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Lesotho 2015
    DDC: 343.04
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 52
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264241176
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Limiting base erosion involving interest deductions and other financial payments
    Schlagwort(e): Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: The mobility and fungibility of money makes it possible for multinational groups to achieve favourable tax results by adjusting the amount of debt in a group entity. The recommended approach ensures that an entity’s net interest deductions are directly linked to its level of economic activity, based on taxable earnings before deducting net interest expense, depreciation and amortisation (EBITDA). This approach includes three parts: a fixed ratio rule based on a benchmark net interest/EBITDA ratio; a group ratio rule which allows an entity to deduct more interest expense in certain circumstances based on the position of its worldwide group; and targeted rules to address specific risks. A country may choose not to introduce the group ratio rule, but in this case it should apply the fixed ratio rule to multinational and domestic groups without improper discrimination.
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  • 53
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264236905
    Sprache: Französisch
    Seiten: Online-Ressource (70 p.)
    Paralleltitel: Parallelausg. G20/OECD Principles of Corporate Governance
    Schlagwort(e): Governance ; Industry and Services
    Kurzfassung: Les Principes de gouvernance d’entreprise du G20 et de l’OCDE aident les responsables de l’action publique à évaluer et améliorer le cadre juridique, réglementaire et institutionnel organisant la gouvernance d’entreprise. Ils contiennent des orientations à l’intention des autorités de place, des investisseurs, des sociétés et autres acteurs apportant une contribution au processus d’élaboration d’un système de gouvernance d’entreprise de qualité. Publiés pour la première fois en 1999, les Principes sont devenus la référence au niveau international dans le domaine de la gouvernance d’entreprise. Ils ont été adoptés comme l’une des normes fondamentales pour la solidité des systèmes financiers du Conseil de stabilité financière, et approuvés par le G20. L’édition 2015 prend en compte les évolutions survenues tant dans le secteur financier que dans celui des entreprises qui peuvent avoir une influence sur l’efficacité et la pertinence des politiques et pratiques suivies dans le domaine de la gouvernance d’entreprise.
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  • 54
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    Paris : OECD Publishing
    ISBN: 9789264233836
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.) , ill.
    Serie: OECD Reviews of Health Care Quality
    Paralleltitel: Erscheint auch als OECD OECD reviews of health care quality
    Schlagwort(e): Gesundheitsversorgung ; Australien ; Social Issues/Migration/Health ; Australia ; Australien ; Medizinische Versorgung
    Kurzfassung: Australia’s health system functions remarkably well, despite operating under a complex set of institutions that make coordinating patient care difficult. Complications arising from a split in federal and state government funding and responsibilities are central to these challenges. This fragmented health care system can disrupt the continuity of patient care, lead to a duplication of services and leave gaps in care provision. Supervision of these health services by different levels of government can manifest in avoidable impediments such as the poor transfer of health information, and pose difficulties for patients navigating the health system. Adding to the Australian system’s complexity is a mix of services delivered through both the public and private sectors. To ease health system fragmentation and promote more integrated services, Australia should adopt a national approach to quality and performance through an enhanced federal government role in steering policy, funding and priority setting. The states, in turn, should take on a strengthened role as health service providers, with responsibility for primary care devolved to the states to better align it with hospital services and community care. A more strategic role for the centre should also leave room for the strategic development of health services at the regional level, encouraging innovation that is responsive to local population need, particularly in rural and remote areas.
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  • 55
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    Paris : OECD Publishing
    ISBN: 9789264238794 , 9789264233010
    Sprache: Englisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Cardiovascular disease and diabetes
    Schlagwort(e): Herzkrankheit ; Diabetes ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Diabetes mellitus ; Kardiovaskuläre Krankheit
    Kurzfassung: This report examines how countries perform in their ability to prevent, manage and treat cardiovascular disease (CVD) and diabetes. The last 50 years have witnessed remarkable improvements in CVD outcomes. Since 1960, overall CVD mortality rates have fallen by over 60%, but these improvements are not evenly spread across OECD countries, and the rising prevalence of diabetes and obesity are threatening to offset gains. This report examines how OECD countries deliver the programmes and services related to CVD and diabetes. It considers how countries have used available health care resources to reduce the overall burden of CVD and diabetes, and it focuses on the variation in OECD health systems’ ability to convert health care inputs (such as expenditure) into health gains.
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  • 56
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    Paris : OECD Publishing
    ISBN: 9789264235663
    Sprache: Französisch
    Seiten: Online-Ressource (104 p.) , ill.
    Serie: tudes de l'OCDE sur la croissance verte
    Serie: Études de l'OCDE sur la croissance verte
    Paralleltitel: Parallelausg. Towards Green Growth?; Tracking Progress
    DDC: 333.7
    Schlagwort(e): Environment
    Kurzfassung: La Stratégie de la croissance verte de 2011 a fourni les orientations initiales aux gouvernements sur la manière d’engendrer la croissance économique et le développement, tout en empêchant des dommages environnementaux coûteux et une utilisation inefficace des ressources. Quels progrès ces pays ont-ils réalisés afin d’harmoniser leurs priorités économiques et environnementales depuis 2011 ? Ce rapport examine ces progrès et souligne les améliorations possibles permettant d’élever les ambitions et d’accroître l’efficacité des politiques pour une croissance verte. Il tire également les leçons de l’intégration de la croissance verte dans le programme de travail de l’OCDE, notamment la manière dont les gouvernements peuvent améliorer leur cadre institutionnel et leur gouvernance afin de saisir les opportunités économiques d’une transition vers une économie verte. Le rapport propose aussi des moyens d’enrichir la Stratégie pour une croissance verte, en s’appuyant sur les travaux entrepris depuis son lancement en 2011.
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  • 57
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264231122
    Sprache: Englisch
    Seiten: Online-Ressource (278 p.)
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als Stakeholder engagement for inclusive water governance
    DDC: 333.91
    Schlagwort(e): Wasserpolitik ; Governance-Ansatz ; Stakeholder ; Welt ; Environment ; Governance ; Partizipation ; Ressourcenpolitik ; Wasser
    Kurzfassung: This report assesses the current trends, drivers, obstacles, mechanisms, impacts, costs and benefits of stakeholder engagement in the water sector. It builds on empirical data collected through an extensive survey across 215 stakeholders, within and outside the water sector, and 69 case studies collected worldwide. It highlights the increasing importance of stakeholder engagement in the water sector as a principle of good governance and the need for better understanding of the pressing and emerging issues related to stakeholder engagement. These include: the shift of power across stakeholders; the arrival of new entrants that ought to be considered; the external and internal drivers that have triggered engagement processes; innovative tools that have emerged to manage the interface between multiple players, and types of costs and benefits incurred by engagement at policy and project levels. This report provides pragmatic policy guidance to decision makers and practitioners in the form of key principles and a Checklist for Public Action with indicators, international references and self-assessment questions, which together can help policy makers to set up the appropriate framework conditions needed to yield the short and long-term benefits of stakeholder engagement.
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  • 58
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    Paris : OECD Publishing
    ISBN: 9789264237100
    Sprache: Deutsch
    Seiten: Online-Ressource (232 p.)
    Serie: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Paralleltitel: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Paralleltitel: Parallelausg. Relever les défis fiscaux posés par l'économie numérique
    Paralleltitel: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Korean version)
    Paralleltitel: Parallelausg. Addressing the Tax Challenges of the Digital Economy; (Chinese version)
    Schlagwort(e): Taxation
    Kurzfassung: Die Expansion der digitalen Wirtschaft stellt das internationale Steuerrecht vor eine Reihe von Herausforderungen, die in diesem Bericht analysiert werden. Da die digitale Wirtschaft immer mehr zur Wirtschaft an sich wird, ist eine strikte Trennung der digitalen Wirtschaft vom Rest der Wirtschaft für Steuerzwecke nicht möglich. Einige Geschäftsmodelle und wesentliche Merkmale der digitalen Wirtschaft können die Risiken von Gewinnverkürzung und Gewinnverlagerung (BEPS) jedoch verstärken. Diesen Risiken wird mit den Arbeiten zu den anderen Punkten des BEPS-Aktionsplans begegnet, die auch den entscheidenden Merkmalen der digitalen Wirtschaft Rechnung tragen. Dieser Bericht analysiert außerdem einige allgemeinere Herausforderungen, vor denen die Besteuerung im Bereich der digitalen Wirtschaft steht, und erörtert potenzielle Optionen zu ihrer Bewältigung. Zur Evaluierung dieser allgemeineren Herausforderungen und potenziellen Lösungsansätze werden 2015 allerdings weitere Arbeiten durchgeführt werden müssen.
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  • 59
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    Paris : OECD Publishing
    ISBN: 9789264218734
    Sprache: Spanisch
    Seiten: Online-Ressource (140 p.) , ill.
    Paralleltitel: Parallelausg. OECD Economic Surveys; Mexico 2015
    Schlagwort(e): Economics ; Mexico
    Kurzfassung: El 2015 Estudio Económico de la OCDE de México examina los últimos económicos desarrollos, perspectivas y políticas. Capítulos especiales impulsar el crecimiento y la productividad y compartiendo los frutos del crecimiento.
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  • 60
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264236882
    Sprache: Englisch
    Seiten: Online-Ressource (57 p.)
    Paralleltitel: Parallelausg. Principes de gouvernement d'entreprise du G20 et de l'OCDE
    Paralleltitel: Erscheint auch als G20/OECD principles of corporate governance
    Schlagwort(e): Corporate Governance ; Regulierung ; OECD-Staaten ; G20-Staaten ; Governance ; Industry and Services ; Quelle ; OECD ; Management ; Regulierung
    Kurzfassung: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory, and institutional framework for corporate governance. They also provide guidance for stock exchanges, investors, corporations, and others that have a role in the process of developing good corporate governance. First issued in 1999, the Principles have become the international benchmark in corporate governance. They have been adopted as one of the Financial Stability Board’s Key Standards for Sound Financial Systems and endorsed by the G20. This 2015 edition takes into account developments in both the financial and corporate sectors that may influence the efficiency and relevance of corporate governance policies and practices.
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  • 61
    ISBN: 9789264245471
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Paralleltitel: Parallelausg. La gestion du risque de sécurité numérique pour la prospérité économique et sociale ; Recommandation de l'OCDE et document d'accompagnement
    Paralleltitel: Erscheint auch als OECD Digital security risk management for economic and social prosperity
    Schlagwort(e): Datensicherheit ; IT-Management ; Risikomanagement ; Governance ; Science and Technology
    Kurzfassung: This OECD Recommendation and its Companion Document provide guidance for all stakeholders on the economic and social prosperity dimensions of digital security risk. In an economic context in which the digital environment has become essential to growth and prosperity, well-being and inclusiveness, digital security risk should be considered with respect to the broader economic and social perspective, and its management integrated in stakeholders’ decision making processes.
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  • 62
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    Paris : OECD Publishing
    ISBN: 9789264246218
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.) , ill.
    Paralleltitel: Parallelausg. Perspectivas económicas de América Latina 2016 ; Hacia una nueva asociación con China
    Paralleltitel: Erscheint auch als Towards a new partnership with China
    Schlagwort(e): China ; Lateinamerika ; Wirtschaftskooperation
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  • 63
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    Paris : OECD Publishing
    ISBN: 9789282107850
    Sprache: Englisch
    Seiten: Online-Ressource (134 p.)
    Serie: ITF Round Tables no.157
    Paralleltitel: Parallelausg. L'investissement dans les ports et les marchés du transport maritime conteneurisé
    DDC: 380.524
    Schlagwort(e): Transport
    Kurzfassung: Large-scale port projects have irreversible effects on land use and multiple impacts on the local economy and local community. They affect the way that the regional and national economy operates as a whole, with major impacts on regional transport systems. Port planners make better decisions when these broad impacts are examined as part of the development of a national freight transport and logistics strategy. Private investment in port terminals is also facilitated by the certainty engendered by development of a national freight transport and logistics strategy. This report examines the issues that need to be considered before the decision to proceed to costly expansions with long-life spans and a structural influence on the local and national economy. The report benefits from a case study of Chile, where plans for a major expansion of port capacity in the central part of the country are well advanced. Chile provides the detail for an examination of factors critical to decisions on container port investments anywhere: demand forecasts, change in liner shipping markets, hinterland transport capacity, competition between container terminals, and the framework for financing of investment.
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  • 64
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    Paris : OECD Publishing
    ISBN: 9789264235076
    Sprache: Französisch
    Seiten: Online-Ressource (116 p.)
    Serie: tudes de l'OCDE sur l'eau
    Serie: Études de l'OCDE sur l'eau
    Paralleltitel: Parallelausg. Climate Change, Water and Agriculture; Towards Resilient Systems
    DDC: 628.1
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Ce rapport étudie les principaux liens entre changement climatique, eau et agriculture afin d'identifier et d'examiner les stratégies d'adaptation pour une meilleure utilisation et une meilleure conservation des ressources en eau. Il a pour objectif de fournir des conseils aux décideurs sur le choix d’une combinaison appropriée de politiques et d'approches par le marché permettant de prendre en compte l'interaction entre l'agriculture et les systèmes hydrologiques dans le contexte du changement climatique.
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  • 65
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    Paris : OECD Publishing
    ISBN: 9789264229617 , 9789264237032
    Sprache: Englisch
    Seiten: Online-Ressource (175 p.)
    Paralleltitel: Erscheint auch als State-owned enterprises in the development process
    DDC: 658.123094875
    Schlagwort(e): Öffentliches Unternehmen ; Entwicklung ; Schwellenländer ; Finance and Investment ; Governance ; Öffentliches Unternehmen ; Schwellenländer
    Kurzfassung: This publication is a first response of the OECD to the issue of what role is, or can be, assigned to SOEs as part of national development strategies. The first part of the publication overviews the experiences of five countries (Brazil, China, India, Singapore and South Africa) with using SOEs, and other government-controlled entities as agents of their development strategies. The second part reviews the growing internationalisation of SOEs through foreign trade and investment. These show implications that the usefulness of SOEs in promoting economic development hinges on a number of factors, not least the level of economic development at the beginning of the process. Indeed, if the government’s ambition is to follow a development path already trod by numerous comparable nations it is relatively easy to hammer out a strategy and provide the SOEs with company-specific objectives toward the fulfilment of the strategy. However, experience also shows that some crucial conditions generally need to be met for such SOE-based strategies to be successful, taking into account the capacity of national bureaucracies and avoiding possible adverse impacts on international trade and investment.
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  • 66
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    Paris : OECD Publishing
    ISBN: 9789264239210
    Sprache: Deutsch
    Seiten: Online-Ressource (200 p.) , ill.
    Paralleltitel: Parallelausg. Water and Cities; Ensuring Sustainable Futures
    Schlagwort(e): Wasserversorgung ; Abwasserwirtschaft ; Stadtentwicklung ; Kommunalpolitik ; OECD-Staaten ; Environment
    Kurzfassung: Thema dieses Berichts sind die Herausforderungen für das urbane Wassermanagement im OECD-Raum. Untersucht werden Maßnahmen auf nationaler und kommunaler Ebene in Bezug auf Wasserrisiken, die städtische Infrastruktur und Dynamik sowie Institutionen und Governance-Regelungen. Die Analyse richtet den Blick auf vier miteinander verknüpfte Bereiche – Finanzierung, Innovation, Kooperation mit ländlichen Gemeinden im Umland und Governance – und schlägt eine lösungsorientierte Typologie auf der Grundlage bestimmter städtischer Merkmale vor. Dabei wird insbesondere festgestellt, dass ein nachhaltiges Wassermanagement das Zusammenwirken verschiedener staatlicher Ebenen voraussetzt, die mit lokalen Initiativen und Akteuren zusammenarbeiten.
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  • 67
    ISBN: 9789264239739
    Sprache: Französisch
    Seiten: Online-Ressource (358 p.)
    Paralleltitel: Parallelausg. OECD Regional Outlook 2014; Regions and Cities; Where Policies and People Meet
    Schlagwort(e): Urban, Rural and Regional Development
    Kurzfassung: Les régions et les villes sont aux premières lignes face aux défis auxquels sont confrontés les pays de l’OCDE aujourd’hui, allant de l’éducation et de l’emploi aux soins de santé et à la qualité de vie. « Réussir » les régions et les villes, adapter les politiques aux spécificités des territoires où les gens résident et travaillent, est essentiel pour améliorer le bien-être des citoyens. Cette deuxième édition des Perspectives régionales de l’OCDE vise précisément à soutenir les pays en ce sens. La partie I examine les tendances et les défis de nos jours. La partie II est axée sur les villes, en se tournant vers l’investissement public, les cadres de politique urbaine et les liens urbain-rural. La partie III présente un débat autour du thème de l’avenir des villes, avec cinq contributions d’éminents responsables de politiques publiques de haut niveau et universitaires. La partie IV propose des fiches pays sur le développement régional pour les 34 pays membres de l’OCDE.
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  • 68
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    Paris : OECD Publishing
    ISBN: 9789264246966
    Sprache: Englisch
    Seiten: Online-Ressource (235 p.) , ill.
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Institutions оf intergovernmental fiscal relations
    Schlagwort(e): Finanzbeziehungen ; OECD-Staaten ; Governance ; Economics
    Kurzfassung: Intergovernmental fiscal institutions are the overarching framework for relations across government levels. They comprise the constitutional set up of a country; the division of power between government levels; the prevalence of fiscal rules across government levels; intergovernmental budget frameworks; the role of independent bodies such as fiscal councils in shaping fiscal relations; the inter-ministerial organisation of fiscal decision making; and other framework conditions shaping intergovernmental fiscal relations and fiscal policy. This book brings together academics and practitioners dealing with or being involved in shaping the institutions of intergovernmental fiscal relations. It has an interdisciplinary focus and provides insight from various academic or practitioners’ fields: economists, political scientists, budget management specialists and others.
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  • 69
    Online-Ressource
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    Paris : OECD Publishing
    ISBN: 9789264243880 , 9789264235151
    Sprache: Englisch
    Seiten: Online-Ressource (220 p.) , ill.
    Serie: OECD Food and Agricultural Reviews
    Paralleltitel: Erscheint auch als Agricultural policies in Viet Nam 2015
    Schlagwort(e): Agrarpolitik ; Vietnam ; Agriculture and Food ; Viet Nam
    Kurzfassung: This review, undertaken in close co-operation with the Vietnamese Ministry of Agriculture and Rural Development, assesses the performance of Vietnamese agriculture over the last two decades, evaluates Vietnamese agricultural policy reforms, discusses the policy framework for sustainable investment in agriculture and provides recommendations to address key challenges in the future. The OECD Food and Agricultural Reviews provide comprehensive assessments, according to different angles, of countries’ agricultural policies, including OECD estimates of the level of support; major reform efforts and their potential impacts; or conduciveness of the broad policy framework to generating the innovation that will improve agricultural productivity sustainably.
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  • 70
    ISBN: 9789264228368
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.)
    Paralleltitel: Druckausg. u.d.T. ISCED 2011 operational manual
    Paralleltitel: Erscheint auch als ISCED 2011 operational manual
    Schlagwort(e): Bildungspolitik ; Bildungswesen ; Klassifikation ; OECD-Staaten ; Education ; ISCED ; Bildungswesen ; Klassifikation
    Kurzfassung: The structure of education systems varies widely between countries. In order to produce internationally comparable education statistics and indicators, it is necessary to have a framework to collect and report data on education programmes with a similar level of educational content. UNESCO’s International Standard Classification of Education (ISCED) is the reference classification for organising education programmes and related qualifications by education levels and fields. The basic concepts and definitions of ISCED are intended to be internationally valid and comprehensive of the full range of education systems. ISCED 2011 is the second major revision of this classification (initially developed in the 1970s and first revised in 1997). It was adopted by the UNESCO General Conference in November 2011. Prepared jointly by the UNESCO Institute for Statistics (UIS), the OECD and Eurostat, this operational manual provides guidelines and explanatory notes for the interpretation of the revised classification, by each education level. It also includes country examples of programmes and qualifications that have been classified to ISCED 2011. This manual will be useful for national statisticians collecting and reporting data on education to international organisations, as well as for policymakers and researchers interested in better understanding of these data.
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  • 71
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    Paris : OECD Publishing
    ISBN: 9789264244290
    Sprache: Englisch
    Seiten: Online-Ressource (194 p.)
    Paralleltitel: Erscheint auch als The state of public finances 2015
    Schlagwort(e): Öffentliche Finanzen ; Finanzpolitik ; Haushaltskonsolidierung ; OECD-Staaten ; Governance ; Economics
    Kurzfassung: For most countries in the OECD, 2015 is the seventh or eighth year of dealing with the budgetary consequences of the economic and financial crisis. These years have been marked by challenges of fiscal retrenchment of a scale and nature unprecedented in modern times. Previous OECD publications have tracked the fiscal policy responses adopted by OECD governments during the early years of the crisis (2007-2012). This book takes stock of how these responses have evolved and in recent years, up to 2014/15. Two points are apparent from the outset: the response to the crisis has had repercussions for virtually every aspect of budgetary governance; and there are clear lessons for governments about the conduct of fiscal policy – including in its institutional aspects – that should inform future decisions and the agenda of budgetary reform.
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  • 72
    ISBN: 9789264237650
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales ; Rapport d'examen par les pairs ; Cameroun 2015 ; Phase 1 ; cadre juridique et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Cameroon 2015
    DDC: 343.67110402632
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kamerun ; Taxation ; Cameroon
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 73
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    Paris : OECD Publishing
    ISBN: 9789264238619 , 9789264234291
    Sprache: Englisch
    Seiten: Online-Ressource (260 p.) , ill.
    DDC: 332
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  • 74
    ISBN: 9789264202221
    Sprache: Italienisch
    Seiten: Online-Ressource (112 p.)
    Paralleltitel: Parallelausg. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters; Amended by the 2010 Protocol
    Paralleltitel: Parallelausg. La Convention multilatérale concernant l'assistance administrative mutuelle en matière fiscale ; Amendée par le Protocole de 2010
    Schlagwort(e): Taxation
    Kurzfassung: La presente pubblicazione contiene il testo ufficiale della Convenzione Multilaterale sulla Mutua Assistenza Amministrativa in materia fiscale, come modificata dal Protocollo del 2010. La Convenzione originaria è stata elaborata congiuntamente dal Consiglio d’Europa e dall’OCSE ed è stata aperta alla firma degli Stati membri di entrambe le Organizzazioni il 25 gennaio 1988. La Convenzione originaria è stata modificata nel 2010 al fine di armonizzarla con gli standard internazionali in materia di scambio di informazioni a fini fiscali e per aprirla all’adesione di tutti i Paesi, rispondendo all’appello del G20 di consentire a tutti i Paesi di trarre vantaggio dal nuovo contesto di cooperazione in materia fiscale mediante un iter più semplice. La Convenzione modificata dal Protocollo 2010 è entrata in vigore il 1° giugno 2011. La suddetta Convenzione mira ad aiutare i Governi ad assicurare il rispetto delle loro leggi fiscali e fornisce un quadro giuridico internazionale per la cooperazione tra Paesi per contrastare l’evasione e la frode fiscali a livello internazionale. La Convenzione offre una gamma di strumenti destinati alla cooperazione amministrativa in materia fiscale, prevedendo tutte le forme di scambio di informazioni, l’assistenza alla riscossione delle entrate e la notifica dei documenti. Facilita altresì i controlli congiunti e la condivisione di informazioni per contrastare altri delitti gravi (per esempio: il riciclaggio di denaro, la corruzione) quando siano state soddisfatte determinate condizioni. Tutela i diritti dei contribuenti, fornisce ampie garanzie per proteggere la confidenzialità delle informazioni scambiate, in particolare, riguardo ai dati personali. Il funzionamento di questa Convenzione multilaterale autonoma è supervisionato da un organo di coordinamento costituito dalle Parti alla Convenzione.
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  • 75
    ISBN: 9789264246089
    Sprache: Französisch
    Seiten: Online-Ressource (76 p.)
    Paralleltitel: Parallelausg. Digital Security Risk Management for Economic and Social Prosperity; OECD Recommendation and Companion Document
    Schlagwort(e): Governance ; Science and Technology
    Kurzfassung: Les menaces de sécurité numérique potentiellement lourdes de conséquences économiques sont récemment devenues plus nombreuses et sophistiquées, alors même que l’environnement numérique est devenu un maillon essentiel du fonctionnement de l’économie et un facteur important de croissance, de bien-être et d’inclusivité. Pour profiter pleinement des avantages liés à l’environnement numérique, les parties prenantes doivent absolument cesser d’aborder le risque de sécurité numérique sous un angle technique dissocié de considérations économiques et sociales plus larges. Il leur faut d’urgence intégrer la gestion de ce risque à leurs processus décisionnels en matière économique et sociale. Les responsables de l’action publique doivent également mesurer toute la complexité du risque de sécurité numérique dans ses multiples dimensions, de la prospérité économique et sociale aux activités de police (lutte contre la « cybercriminalité ») en passant par la défense, la sécurité nationale et la sécurité internationale. Cette Recommandation de l'OCDE et son document d'accompagnement offrent des orientations sur ces aspects.
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  • 76
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    Paris : OECD Publishing
    ISBN: 9789282107942
    Sprache: Englisch
    Seiten: Online-Ressource (208 p.)
    Serie: ITF Research Reports
    Schlagwort(e): Social Issues/Migration/Health ; Transport
    Kurzfassung: The global fleet of powered two-wheelers (PTWs) is constantly increasing. In many countries, motorcycles, scooters and mopeds play a significant role in mobility, particularly in many of the world’s large cities. As such, PTWs are becoming an important component of the transport system. However, they represent an important challenge for road safety. PTW riders are at far more risk than car drivers per kilometre ridden in terms of fatalities and severe injuries entailing long-term disability. Moreover, they have not benefited from safety improvements at the same pace as car occupants over recent decades. Addressing the issue of PTW safety is thus an essential contribution to the success of the United Nations’ Decade of Action for Road Safety, which aims at halving the expected number of road deaths worldwide by 2020. This report reviews recent trends in powered two-wheeler crashes, the factors contributing to these crashes and their severity. It describes a set of countermeasures targeting user behaviours, the use of protective equipment, the vehicles and the infrastructure. Finally, it discusses motorcycle safety strategies in the context of a safe system.
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  • 77
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264232907 , 9789264246577
    Sprache: Englisch
    Seiten: Online-Ressource (250 p.) , ill.
    Serie: OECD Studies on SMEs and Entrepreneurship
    Paralleltitel: Erscheint auch als Russian Federation
    Schlagwort(e): KMU ; Mittelstandspolitik ; Russland ; Industry and Services ; Russian Federation
    Kurzfassung: This publication examines the major policy challenges, achievements and next steps for the creation of a more entrepreneurial population and a stronger SME sector in the Russian Federation, which are critical to the country’s economic growth and diversification. Despite less regulatory burdens and more subsidy financing for start-ups, production modernisation, innovation and exporting, framework conditions need to be improved in areas such as the rule of law, commercialising science and improving entrepreneurial skills and education. Gaps in SME and entrepreneurship programmes also need to be filled, such as through new initiatives for high-growth firms and large firm-SME linkages. Strengthening business development services infrastructure and improving access to finance are further important challenges. All these improvements will need to be spread across the regions of the Russian Federation if national objectives for growth and balanced spatial development are to be met.
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  • 78
    ISBN: 9789264245068
    Sprache: Englisch
    Seiten: Online-Ressource (80 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Latvia 2015
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lettland ; Taxation ; Latvia
    Kurzfassung: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Latvia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
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  • 79
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    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264226470
    Sprache: Englisch
    Seiten: Online-Ressource (244 p.)
    Serie: Investing in Youth
    Paralleltitel: Parallelausg. Investir dans la jeunesse en Tunisie ; Renforcer l'employabilité des jeunes pendant la transition vers une économie verte
    Paralleltitel: Erscheint auch als Investing in youth
    DDC: 331.3
    Schlagwort(e): Jugendpolitik ; Bildungsinvestition ; Bildungspolitik ; Junge Arbeitskräfte ; Tunesien ; Sozioökonomischer Wandel ; Jugend ; Berufstätigkeit ; Berufliche Qualifikation ; Arbeitsmarktpolitik ; Beschäftigungspolitik ; Social Issues/Migration/Health ; Tunisia ; Tunesien
    Kurzfassung: This report provides a detailed diagnosis of the youth labour market in Tunisia, including a focus on vocational education and training and entrepreneurship, and within the context of Tunisia's transition to a green economy. The report 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 Tunisia has taken to strengthen the skills of youth and their employment outcomes.
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  • 80
    ISBN: 9789264237599
    Sprache: Französisch
    Seiten: Online-Ressource (92 p.)
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Cameroon 2015; Phase 1; Legal and Regulatory Framework
    DDC: 343.67110402632
    Schlagwort(e): Taxation ; Cameroon
    Kurzfassung: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264234178
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.)
    Paralleltitel: Parallele Sprachausgabe
    Paralleltitel: Perspectives de l'OCDE sur les compétences 2015 ; Les jeunes, les compétences et l'employabilité
    Paralleltitel: Erscheint auch als Youth, skills and employability
    Schlagwort(e): Life skills OECD countries ; Youth Employment ; OECD countries ; Youth OECD countries
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  • 82
    ISBN: 9789264233645
    Sprache: Französisch
    Seiten: Online-Ressource (80 p.)
    Serie: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Paralleltitel: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; Morocco 2015; Phase 1; Legal and Regulatory Framework
    DDC: 336.2
    Schlagwort(e): Taxation ; Morocco
    Kurzfassung: Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial. Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies. Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national. Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.
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  • 83
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264235335
    Sprache: Englisch
    Seiten: Online-Ressource (158 p.) , ill.
    Serie: Ageing and Employment Policies
    Paralleltitel: Erscheint auch als Ageing and employment policies
    Schlagwort(e): Ältere Arbeitskräfte ; Arbeitsmarktpolitik ; Dänemark ; Employment ; Denmark ; Dänemark ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Älterer Arbeitnehmer
    Kurzfassung: Given the ageing challenges, there is an increasing pressure in OECD countries to promote longer working lives. This report provides an overview of policy initiatives implemented in Denmark over the past decade. Even if these recent reforms are well in line with the recommendations of the 2005 OECD report Ageing and Employment Policies: Denmark, the focus has been put mainly on the supply side. The aim of this new report is to identify what more could be done to promote longer working lives. As a first step, the government should assess closely the implementation process to ensure that the expected outcomes of the reforms are achieved. More broadly, the strategy should act simultaneously in three areas by: i) strengthening incentives to carry on working; ii) tackling employment barriers on the side of employers; and iii) improving the employability of older workers.
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264234277
    Sprache: Englisch
    Seiten: Online-Ressource (102 p.)
    DDC: 332
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264229938
    Sprache: Englisch
    Seiten: Online-Ressource (60 p.)
    Serie: IEA Technology Roadmaps
    Schlagwort(e): Energy
    Kurzfassung: This Roadmap updates the edition published in 2010 to take account of developments since that time including the Fukushima Daiichi accident and the subsequent safety reviews; the shift towards Generation III reactors for nuclear new build; and the economic and financial crises that have both lowered energy demand and made financing of capital-intensive infrastructure projects more challenging.
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264239296
    Sprache: Englisch
    Seiten: Online-Ressource (164 p.)
    Schlagwort(e): Environment
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264208407 , 9789264239869
    Sprache: Englisch
    Seiten: Online-Ressource (232 p.) , ill.
    Serie: OECD Investment Policy Reviews
    Paralleltitel: Erscheint auch als OECD OECD investment policy reviews
    Schlagwort(e): 1980-2013 ; Wirtschaftslage ; Auslandsinvestition ; Investitionsklima ; Investitionspolitik ; Entwicklung ; Lagos (Staat) ; Nigeria ; Finance and Investment ; Nigeria ; Nigeria ; Investition
    Kurzfassung: Since the return to democracy in 1999, Nigeria has embarked upon an ambitious reform programme towards greater economic openness and liberalisation. As a result, gross domestic product growth picked up consistently, never going below 5% since 2003. Nigeria has become a top recipient of foreign direct investment in Africa, with inflows having surpassed those to South Africa since 2009. The federal government’s Transformation Agenda recognises private sector development as the main engine for economic growth and includes bold investment reforms. Growth has however not yet been translated into inclusive development and the investment climate still suffers from severe challenges. This Investment Policy Review examines Nigeria’s investment policies in light of the OECD Policy Framework for Investment (PFI), a tool to mobilise investment in support of economic growth and sustainable development. It provides an assessment and policy recommendations on different areas of the PFI: investment policy; investment promotion and facilitation; trade policy; infrastructure investment; competition; corporate governance and financial sector development. It also includes a special chapter analysing the PFI in Lagos State. The Review follows on the request addressed by the Minister of Industry, Trade and Investment of Nigeria to the OECD Secretary-General in December 2011. It has been prepared in close co-operation with the Federal Government of Nigeria and Lagos State Government.
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  • 88
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264241718
    Sprache: Französisch
    Seiten: Online-Ressource (112 p.)
    Paralleltitel: Parallelausg. Climate Change Mitigation; Policies and Progress
    Schlagwort(e): Environment
    Kurzfassung: Ce rapport présente les tendances et les progrès réalisés en matière de politiques d’atténuation du changement climatique dans les 34 pays membres de l’OCDE et 10 économies partenaires (Afrique du Sud, Brésil, Chine, Colombie, Costa Rica, Fédération de Russie, Indonésie, Inde, Lettonie, Lituanie), ainsi qu’au sein de l’Union européenne. Pris dans leur ensemble, ces pays représentent plus de 80 % des émissions mondiales de gaz à effet de serre. Ce rapport couvre trois domaines : 1) les objectifs et cibles d’atténuation du changement climatique, 2) les instruments de tarification du carbone, comme les taxes sur l’énergie, les taxes carbone et les systèmes d’échange de quotas d’émission, ainsi que les réformes du soutien aux énergies fossiles, 3) les principaux dispositifs politiques nationaux dans les secteurs énergétiques et non-énergétiques (l’agriculture, la foresterie, l’industrie et les déchets).
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  • 89
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264240377 , 9789264235021
    Sprache: Französisch
    Seiten: Online-Ressource (254 p.) , ill.
    Serie: Examens environnementaux de l'OCDE
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; Spain 2015
    DDC: 363.700971
    Schlagwort(e): Environment ; Spain
    Kurzfassung: Les examens environnementaux de l’OCDE sont des évaluations indépendantes des progrès accomplis par les pays pour tenir leurs engagements environnementaux nationaux et internationaux. Ces examens ont pour objectif de favoriser les échanges de bonnes pratiques et l’apprentissage entre pairs, d’aider les gouvernements à rendre compte de leurs politiques auprès des autres pays et de l’opinion publique et d’améliorer la performance environnementale, individuelle et collective, des pays. Les analyses s’appuient sur un large éventail de données économiques et environnementales et contiennent également des recommandations de politique publique. Au cours de chaque cycle d’examens environnementaux, l’OCDE passe en revue l’ensemble de ses pays membres ainsi que certains pays partenaires. Les derniers pays examinés sont la Suède (2014), l’Islande (2014) et la Pologne (2015). Ce rapport est le troisième examen environnemental de l’Espagne. Il évalue les progrès accomplis par l’Espagne en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et la performance environnementale du secteur privé.
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  • 90
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264230620
    Sprache: Englisch
    Seiten: Online-Ressource (138 p.)
    Paralleltitel: Erscheint auch als Implementing good regulatory practice in Malaysia
    Schlagwort(e): Regulierung ; Good Governance ; Malaysia ; Governance ; Malaysia
    Kurzfassung: This report examines Malaysia's early experience of implementing regulatory impact analysis (RIA) to support evidence-based rule making. The introduction of RIA is a key element of Malaysia's National Policy on the Development and Implementation of Regulations, launched in 2013. Malaysia has put in place the institutional infrastructure for implementing RIA at a rapid pace, learning from the experiences of a number of OECD countries among them Australia, the Netherlands, Korea and Mexico. However, Malaysia needs to move its attention from advocacy and awareness raising to guiding and supporting regulators to apply RIA. This report's recommendations focus on the need for the government of Malaysia to: consolidate the implementation of RIA over the medium-term; integrate RIA into Malaysia's policy-making processes; and build the capacity inside government necessary for ensuring high-quality RIA. Implementing these recommendations will assist not only Malaysia's domestic policy goals but also promote regional integration in Asia Pacific Economic Cooperation (APEC) and the Association of Southeast Asian Nations (ASEAN) through supporting regulatory convergence.
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  • 91
    ISBN: 9789264249875
    Sprache: Englisch
    Seiten: Online-Ressource (69 p.)
    Serie: Radioactive Waste Management
    Schlagwort(e): Nuclear Energy
    Kurzfassung: In the field of long-term radioactive waste management, projects to construct repositories normally last from decades to centuries. Such projects will inevitably have an effect on the host community from the planning stage to the end of construction and beyond. The key to a long-lasting and positive relationship between a site and its host community is ensuring that solutions are reached together throughout the entire process. The sustainability of radioactive waste management solutions can potentially be achieved through design and implementation of a facility that provides added cultural and amenity value, as well as economic opportunities, to the local community. This second edition of Fostering a Durable Relationship Between a Waste Management Facility and its Host Community: Adding Value Through Design and Process highlights new innovations in siting processes and in facility design – functional, cultural and physical – from different countries, which could be of added value to host communities and their sites in the short to long term. These new features are examined from the perspective of sustainability, with a focus on increasing the likelihood that people will both understand the facility and its functions, and remember what is located at the site. This 2015 update by the NEA Forum on Stakeholder Confidence will be beneficial in designing paths forward for local or regional communities, as well as for national radioactive waste management programmes.
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  • 92
    ISBN: 9789264249868
    Sprache: Englisch
    Seiten: Online-Ressource (178 p.)
    Serie: Radioactive Waste Management
    Schlagwort(e): Nuclear Energy
    Kurzfassung: The Preservation of Records, Knowledge and Memory (RK&M) across Generations initiative was launched by the Nuclear Energy Agency in 2011 to foster international reflection and progress towards this goal and to meet increasing demands by waste management specialists and other interested parties for viable and shared strategies. The RK&M initiative is now in its second phase, which is to last until 2017. Phase I culminated on 15‑17 September 2014 with the organisation of an international conference and debate on "Constructing Memory" held in Verdun, France. The conference was attended by approximately 200 participants from 17 countries and 3 international organisations. Participants included specialists from the radioactive waste management area and beyond, academics in the fields of archaeology, communications, cultural heritage, geography and history, as well as artists, archivists, representatives from local heritage societies and from communities that could host a radioactive waste repository.
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264300279
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.)
    Serie: OECD skills strategy diagnostic report
    Serie: OECD Skills Studies
    Schlagwort(e): Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Portugal ; Education ; Employment ; Portugal ; Graue Literatur
    Kurzfassung: Skills are central to Portugal’s future prosperity and the well-being of its people. The OECD Skills Strategy Diagnostic Report: Portugal identifies 12 skills challenges for Portugal. The first nine challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The next three challenges refer to the “enabling” conditions that strengthen the overall skills system. Success in tackling these skills challenges will boost performance across the whole skills system. All of the challenges identified are strongly interlinked, and their connections with each other are identified throughout the report at the end of each challenge. Failure to look beyond policy silos will have implications for specific groups in Portugal, such as youth, as well as for the economy and society’s ability to recover after the economic crisis and build a solid foundation for future prosperity.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264225787
    Sprache: Spanisch
    Seiten: Online-Ressource (283 p.)
    Serie: Estudios de la OCDE sobre Gobernanza Pública
    Paralleltitel: Parallelausg. Open Government in Latin America
    Schlagwort(e): Governance
    Kurzfassung: Los países de América Latina han implementado importantes reformas de gobierno abierto durante los últimos años. La combinación de los esfuerzos a nivel nacional con el soporte que los países han obtenido por parte de la Alianza para el Gobierno Abierto (AGA) ha sido benéfica para lograr avances cruciales en diversas áreas relacionadas al gobierno abierto. Entre 2013 y 2014, la OCDE - como socio oficial multilateral de la AGA - llevó a cabo un estudio para conocer el estado actual de los estrategias y prácticas de gobierno abierto en la región. Este reporte presenta los principales hallazgos producto de la implementación de un cuestionario regional enfocado a recabar información sobre estrategias de gobierno abierto, acceso a la información y datos abiertos. En paralelo, el reporte presenta tres casos de estudio que analizan a fondo el estado del gobierno abierto en Costa Rica, Perú y Colombia. El cuestionario y el marco analítico están basados en la experiencia y estándares de la OCDE lo que permitirá a los países latinoamericanos conocer y evaluar la situación de la región en cara a las mejores prácticas internacionales. Se presentan los principales logros y desafíos regionales de una manera comparativa con la finalidad de posicionar las prácticas nacionales e institucionales desde una perspectiva global. Aparte del análisis comparativo de datos e información, el proyecto busca reforzar el marco institucional de los países partícipes del presente estudio con la finalidad de facilitar la implementación de los compromisos adquiridos dentro de la AGA y fortalecer la red regional de oficiales nacionales a cargo de gobierno abierto.
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  • 95
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264234314 , 9789264229679
    Sprache: Englisch
    Seiten: Online-Ressource (102 p.) , ill.
    Paralleltitel: Parallelausg. L'adaptation nationale au changement climatique ; Nouvelles pratiques de suivi et d'évaluation
    Paralleltitel: Erscheint auch als National climate change adaptation
    Schlagwort(e): Klimaschutz ; Welt ; Environment ; Klimaänderung ; Klimaschutz
    Kurzfassung: Developing countries are increasingly moving towards more strategic national policies and plans, the effectiveness of which will depend upon proper assessment of a given country’s vulnerability to climate change. This report draws upon emerging monitoring and evaluation practices across developed and developing countries to identify four tools that countries can draw upon in their own assessment frameworks: 1) climate change risk and vulnerability assessments, 2) indicators to monitor progress on adaptation priorities, 3) project and programme evaluations to identify effective adaptation approaches, and 4) national audits and climate expenditure reviews. The appropriate mix of tools to monitor and evaluate national climate-change adaptation will to a large extent be determined by data availability, monitoring and evaluation capacity, and the ability to bring together the producers and the users of relevant climate information. The report also examines how development co-operation providers can support partner countries in their efforts to monitor and evaluate adaptation.
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  • 96
    ISBN: 9789264237834
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Uganda 2015
    DDC: 343.67610402632
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Uganda ; Taxation ; Uganda
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 97
    ISBN: 9789264248403
    Sprache: Portugiesisch
    Seiten: Online-Ressource (102 p.) , ill.
    Paralleltitel: Parallelausg. Evaluating Peacebuilding Activities in Settings of Conflict and Fragility; Improving Learning for Results
    Paralleltitel: Parallelausg. Évaluer les activités de construction de la paix dans les situations de conflit et de fragilité ; Mieux comprendre pour de meilleurs résultats
    Schlagwort(e): Development
    Kurzfassung: Reconhecendo a necessidade de melhores abordagens, adaptadas à aprendizagem e à prestação de contas em situações de conflito, o Comité de Ajuda ao Desenvolvimento (CAD) lançou uma iniciativa para desenvolver orientações para avaliar as atividades de prevenção de conflitos e de construção da paz. O objetivo deste processo tem sido o de ajudar a melhorar as práticas de avaliação e, assim, de apoiar a comunidade mais alargada de peritos e de organizações de implementação a melhorar a qualidade das intervenções de prevenção de conflitos e de construção da paz. Procura igualmente orientar os decisores políticos, técnicos na sede e no terreno, e os parceiros do país no sentido de alcançar uma melhor compreensão do papel e da utilidade das avaliações. As linhas de orientação apresentadas neste livro fornecem o enquadramento sobre questões políticas fundamentais que afetam o envolvimento dos doadores em contextos de conflito e de fragilidade e apresenta alguns dos desafios para a avaliação específicos nestes contextos. Em seguida, proporciona orientações detalhadas sobre os passos fundamentais no planeamento, implementação e aprendizagem a partir da avaliação, bem como alguns princípios básicos sobre a conceção e gestão de programas.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264227064
    Sprache: Englisch
    Seiten: Online-Ressource (148 p.)
    Serie: Green Finance and Investment
    Paralleltitel: Erscheint auch als Overcoming barriers to international investment in clean energy
    DDC: 353.6
    Schlagwort(e): Umweltschutzinvestition ; Nachhaltige Energieversorgung ; Welt ; Environment ; Finance and Investment ; Erneuerbare Energien ; Investition ; Handelshemmnis
    Kurzfassung: The perceived potential of clean energy to support employment in the post-crisis recovery context has led several OECD and emerging economies to design green industrial policies aimed at protecting domestic manufacturers, notably through local-content requirements (LCRs). These typically require solar or wind developers to source a specific share of jobs, components or costs locally. Such requirements have been designed or implemented in the solar- and wind-energy sectors in at least 21 countries, including 16 OECD countries and emerging economies, mostly since 2009. Empirical evidence gathered in this report shows however that LCRs have actually hindered international investment across the solar PV and wind-energy value chains, by increasing the cost of inputs for downstream activities. This report also takes stock of other measures that can restrict international investment in solar PV and wind energy, such as trade remedies and technical barriers. This report provides policy makers with evidence-based analysis to guide their decisions in designing clean-energy support policies.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 99
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264238718 , 9789264234024
    Sprache: Englisch
    Seiten: Online-Ressource (344 p.) , ill.
    Paralleltitel: Parallelausg. Les indicateurs de l'intégration des immigrés 2015 ; Trouver ses marques
    Paralleltitel: Parallelausg. Integration von Zuwanderern; Indikatoren 2015
    Paralleltitel: Druckausg. Indicators of immigrant integration 2015
    Paralleltitel: Erscheint auch als Indicators of immigrant integration 2015
    DDC: 330
    Schlagwort(e): Migranten ; Soziale Integration ; Sozialer Indikator ; EU-Staaten ; OECD-Staaten ; Social Issues/Migration/Health ; OECD ; Mitgliedsstaaten ; Einwanderer ; Integration
    Kurzfassung: This joint publication by the OECD and the European Commission presents the first broad international comparison across all EU and OECD countries of the outcomes for immigrants and their children, through 27 indicators organised around five areas: Employment, education and skills, social inclusion, civic engagement and social cohesion (Chapters 5 to 12). Three chapters present detailed contextual information (demographic and immigrant-specific) for immigrants and immigrant households (Chapters 2 to 4). Two special chapters are dedicated to specific groups. The first group is that of young people with an immigrant background, whose outcomes are often seen as the benchmark for the success or failure of integration. The second group are third-country nationals in the European Union, who are the target of EU integration policy.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264238824
    Sprache: Englisch
    Seiten: Online-Ressource (52 p.)
    Serie: IEA Technology Roadmaps
    Schlagwort(e): Energy
    Kurzfassung: Current trends in energy supply and use are unsustainable – economically, environmentally and socially. Without decisive action, energy-related greenhouse-gas (GHG) emissions would lead to considerable climate degradation with an average 6°C global warming. We can and must change the path we are now on; sustainable and low-carbon energy technologies will play a crucial role in the energy revolution required to make this change happen. Energy Efficiency, many types of renewable energy, carbon capture and storage (CCS), nuclear power and new transport technologies will all require widespread deployment if we are to achieve a global energy-related CO2 target in 2050 of 50% below current levels and limit global temperature rise by 2050 to 2°C above pre-industrial levels.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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