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  • 2010-2014  (3,706)
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  • Paris : OECD Publishing  (4,636)
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  • 1
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 2
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (30 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.66
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 4
    ISBN: 9789264727489
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Niue
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for Niue.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264561014
    Language: English
    Pages: 1 Online-Ressource (138 p.)
    Series Statement: Series on Pesticides and Biocides no.77
    Keywords: Environment
    Abstract: The Global Harmonised Submission Transport Standard (GHSTS) is a standardised set of technical specifications for assembling electronic files for pesticide registration in a predefined manner. Once assembled according to the GHSTS, the dossier files can be transferred from a business to a regulatory authority and can be used in a regulatory process. GHSTS version 2.0, published in 2019, supports use for other regulated products as well as the pesticides domain and includes improvements in the lifecycle management of documents over a series of submissions for one pesticide (or other) regulatory action. This GHSTS format specification document describes the Standard on both a conceptual and a technical level.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Nuclear Law Bulletin Vol. 2013, no. 2, p. 89-95 | volume:2013 | year:2013 | number:2 | pages:89-95
    Language: English
    Pages: 1 Online-Ressource (7 p.) , 20 x 27cm.
    Parallel Title: Parallele Sprachausgabe Jurisprudence
    Titel der Quelle: Nuclear Law Bulletin
    Angaben zur Quelle: Vol. 2013, no. 2, p. 89-95
    Angaben zur Quelle: volume:2013
    Angaben zur Quelle: year:2013
    Angaben zur Quelle: number:2
    Angaben zur Quelle: pages:89-95
    Keywords: Nuclear Energy
    Abstract: France Conseil d’État decision, 28 June 2013, refusing to suspend operation of the Fessenheim nuclear power plant Slovak Republic New developments including the Supreme Court’s judgment in a matter involving Greenpeace Slovakia’s claims regarding the Mochovce nuclear power plant New developments in the matter involving Greenpeace’s demands for information under the Freedom of Information Act Switzerland Judgment of the Federal Supreme Court in the matter of the Département fédéral de l’environnement, des transports, de l’énergie et de la communication (DETEC) against Ursula Balmer-Schafroth and others on consideration of admissibility of a request to withdraw the operating licence for the Mühleberg nuclear power plant United States Judgment of the Court of Appeals for the District of Columbia Circuit granting petition for writ of mandamus ordering US Nuclear Regulatory Commission (NRC) to resume Yucca Mountain licensing Judgment of the Court of Appeals for the Second Circuit invalidating two Vermont statutes as pre-empted by the Atomic Energy Act Judgment of the NRC on transferring Shieldalloy site to New Jersey’s jurisdiction
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  • 7
    Language: English
    Pages: 1 Online-Ressource (44 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.68
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 8
    ISBN: 9789264728967
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; United Arab Emirates
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
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  • 9
    Language: English
    Pages: 1 Online-Ressource (81 p) , 21 x 29.7cm
    Edition: Online-Ressource Online-Ausg; [Online-Ausg.]
    Edition: Online-Ausg.:
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.69
    Note: Online-Ausg.: , Online-Ausg; [Online-Ausg.]
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264218420
    Language: English
    Pages: Online-Ressource (604 p.)
    Keywords: Energy
    Abstract: Ensuring energy security is a core responsibility of the International Energy Agency and a priority for its member countries. To this end, the ability to respond quickly and effectively in the event of a supply disruption is essential. Energy Supply Security 2014: The Emergency Response of IEA Countries provides an overview of the most recent oil and natural gas emergency policy reviews of the 29 IEA member countries as well as those of key partners such as Chile, China, India and ASEAN. The publication assesses each country’s emergency arrangements for security of supply of oil and gas, their stockholding structure, demand restraint measures and fuel switching capacity, and also provides a summary of energy security best practices among the IEA membership and beyond. Although the IEA was initially created to focus on oil supply security, energy markets have evolved, with other fuels playing increasingly important roles in the global energy mix. Thus, natural gas is highlighted in this publication, including assessments of measures to respond to and offset potential supply disruptions. Due to the increasing dependence of modern societies on reliable and secure electricity supplies, this publication also includes an overview of the electricity security assessment framework recently developed by the IEA for the purposes of strengthening countries’ electricity security.
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  • 11
    ISBN: 9789264222182
    Language: English
    Pages: Online-Ressource (246 p.)
    Series Statement: Radioactive Waste Management
    Keywords: Nuclear Energy
    Abstract: Decommissioning of nuclear facilities and related remedial actions are currently being undertaken around the world to enable sites or parts of sites to be reused for other purposes. Remediation has generally been considered as the last step in a sequence of decommissioning steps, but the values of prevention, long-term planning and parallel remediation are increasingly being recognised as important steps in the process. This report, prepared by the Task Group on Nuclear Site Restoration of the NEA Co-operative Programme on Decommissioning, highlights lessons learnt from remediation experiences of NEA member countries that may be particularly helpful to practitioners of nuclear site remediation, regulators and site operators. It provides observations and recommendations to consider in the development of strategies and plans for efcient nuclear site remediation that ensures protection of workers and the environment.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224407
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 475; Essai d'aberration chromosomique sur moelle osseuse de mammifères
    Keywords: Environment
    Abstract: The mammalian in vivo chromosome aberration test is used for the detection of structural chromosome aberrations induced by test compounds in bone marrow cells of animals, usually rodents (rats, mice and Chinese hamsters). Structural chromosome aberrations may be of two types: chromosome or chromatid. Animals are exposed to the test substance (liquid or solid) by an appropriate route of exposure (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection) and are sacrificed at appropriate times after treatment. Prior to sacrifice, animals are treated with a metaphase-arresting agent. Chromosome preparations are then made from the bone marrow cells and stained, and metaphase cells are analysed for chromosome aberrations. Each treated and control group must include at least 5 analysable animals per sex. The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224155
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 239 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of the rooted aquatic plants (Myriophyllum spicatum) growing in water-sediment system. Shoot apices of healthy and non-flowering plant are potted in standardised, artificial sediment supplemented with additional nutrient and exposed to at least five concentrations of the chemical over a period of 14 days. A minimum of 6 replicates for the untreated control and 4 replicates for each test concentration should be used. The measured quantitative variables include growth of shoot length and development of fresh and dry weight, and the measured qualitative variables include presence or not of chlorosis and necrosis or growth deformities. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be e.g. 10, 20, 50.) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223387
    Language: German
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Keywords: Taxation
    Abstract: Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil 1 des Berichts wird durch einen Kommentar ergänzt werden, der die empfohlenen Regeln erklären und ihre Anwendung anhand konkreter Beispiele erläutern soll. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264201842
    Language: French
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Keywords: Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Abstract: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224438
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 487 ; Essai in vitro de micronoyaux sur cellules de mammifères
    Keywords: Environment
    Abstract: The in vitro micronucleus test is a genotoxicity test for the detection of micronuclei in the cytoplasm of interphase cells. Micronuclei may originate from acentric chromosome fragments (i.e. lacking a centromere), or whole chromosomes that are unable to migrate to the poles during the anaphase stage of cell division. The assay detects the activity of clastogenic and aneugenic test substances in cells that have undergone cell division during or after exposure to the test substance. This Test Guideline allows the use of protocols with and without the actin polymerisation inhibitor cytochalasin B. Cytochalasin B allows for the identification and selective analysis of micronucleus frequency in cells that have completed one mitosis, because such cells are binucleate. This Test Guideline also allows the use of protocols without cytokinesis block provided there is evidence that the cell population analysed has undergone mitosis.
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  • 17
    ISBN: 9789264221635
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Series on Pesticides and Biocides no.70
    Keywords: Environment
    Abstract: This document is the report of the “OECD Workshop on Integrated Pest Management (IPM) - Strategies for the adoption and implementation of IPM in agriculture contributing to the sustainable use of pesticides and to pesticide risk reduction”, that took place on 16 19 October 2011, in Berlin, Germany, and was chaired by Dr. Wolfgang Zornbach of the German Federal Ministry of Food, Agriculture and Consumer Protection. The developed detailed recommendations for promoting and facilitating the adoption and implementation of IPM strategies and for encouraging appropriate stakeholders to use IPM tools and measures. The workshop was planned in the framework of the “OECD Strategic Approach in Pesticide Risk Reduction”. It addressed the following four main issues: technology and Information, economics and market access, policies and strategies and measurements and impact. This report includes the outcomes of the workshop discussions, as well as the overall workshop conclusions (Section 4) and recommendations (Section 5) targeted at governments, all stakeholders and OECD.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224131
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 238 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Sans Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of submerged aquatic plants Myriophyllum spicatum growing in a sediment-free test system. In a modified Andrews’ medium Myriophyllum spicatum plant cultures are exposed to at least five different concentrations of the test chemical over a period of 14 days. A minimum of 10 replicates for the controls and 5 replicates for each test concentration should be used. The measured variables include growth of shoot length, of lateral branches and roots, development of fresh and dry weight, increase of whorls. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be eg. 10,20,50) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
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  • 19
    ISBN: 9789264225305
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Keywords: Taxation
    Abstract: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264225183
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Addressing the Tax Challenges of the Digital Economy
    Keywords: Taxation
    Abstract: Le développement de l’économie numérique soulève des problématiques en matière de fiscalité internationale. Le présent rapport a vocation à analyser ces défis fiscaux. Les auteurs observent que, parce que l’économie numérique a tendance à devenir l’économie elle-même, il ne serait pas réaliste de vouloir la séparer, à des fins fiscales, des autres pans de l’économie. Ils notent cependant que certains modèles économiques et les principales caractéristiques de l’économie numérique peuvent exacerber les risques d’érosion de la base d’imposition et de transfert de bénéfices. Ces risques seront pris en compte dans le cadre des travaux portant sur les autres actions du Plan d’action BEPS, de même que les principales caractéristiques de l’économie numérique. Une analyse d’un certain nombre de défis fiscaux de portée plus générale soulevés par l’économie numérique est également proposée dans le rapport, complétée par un examen des options envisageables pour les relever, sachant que d’autres travaux devront être menés en 2015 pour évaluer aussi bien les défis que les solutions pour y faire face.
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  • 21
    ISBN: 9789264225404
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Documentation and Country-by-Country Reporting
    Keywords: Taxation
    Abstract: Ce rapport contient des standards révisés pour la documentation des prix de transfert ainsi qu’un formulaire de déclaration, pays par pays, du chiffre d’affaires, des bénéfices, des impôts acquittés et de certaines mesures de l’activité économique. Ces nouvelles dispositions en matière de déclaration, et la transparence qu’elles encourageront, contribueront à la réalisation de l’objectif consistant à appréhender, contrôler et combattre les comportements pouvant donner lieu à l’érosion de la base d’imposition et au transfert de bénéfices. Les pays participant au projet BEPS suivront attentivement la mise en application de ces nouvelles normes et examineront au plus tard à la fin de 2020 s’il y a lieu de les modifier pour exiger la déclaration de données différentes ou supplémentaires. La mise en œuvre effective des nouvelles règles en matière de déclaration sera primordiale. D’autres travaux seront entrepris pour déterminer la meilleure façon de communiquer les informations exigées et de les transmettre aux administrations fiscales.
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  • 22
    ISBN: 9789264225350
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles
    Keywords: Taxation
    Abstract: Le présent livrable contient des propositions de révisions des Principes de l’OCDE applicables en matière de prix de transfert destinées à faire en sorte que les prix de transfert soient conformes à la création de valeur en matière d’actifs incorporels. Ces propositions visent à clarifier la définition des actifs incorporels ainsi qu’à fournir des instructions concernant les transferts entre parties liées, y compris les transactions portant sur des actifs incorporels et la prise en compte, au regard des prix de transfert, des caractéristiques des marchés locaux et des synergies entre sociétés. Certaines questions concernant les prix de transfert des actifs incorporels sont étroitement liées à d’autres questions qui doivent être traitées en 2015, ayant trait en particulier à la répartition des risques entre les membres d’un groupe d’entreprises multinationales et à la requalification des transactions. C’est à cause des liens entre ces questions que certaines sections du présent livrable sont amenées à évoluer et ne seront finalisées qu’en 2015.
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  • 23
    ISBN: 9789264226487
    Language: Spanish
    Pages: Online-Ressource (96 p.)
    Parallel Title: Parallelausg. OECD Science, Technology and Industry Outlook 2014
    Keywords: Science and Technology ; Industry and Services
    Abstract: La ciencia, la tecnología y la innovación (CTI) son factores decisivos para lograr un desarrollo social y económico sostenible. La OCDE hace recomendaciones de política basadas en evidencia acerca de la aportación de la CTI a las metas de crecimiento, empleo, sustentabilidad y bienestar de las naciones. Los países de Iberoamérica han estado trabajando de cerca con la OCDE sobre diversos aspectos de CTI y ahora, a propósito de la Reunión de Ministros y Altas Autoridades de Ciencia, Tecnología e Innovación, a celebrarse el 27 y 28 de noviembre en la ciudad de Puebla, México, la Organización ha preparado el presente Informe Iberoamericano, que se deriva de su OECD Science, Technology and Industry Outlook 2014. Su finalidad es informar a los responsables del diseño de políticas de CTI de la región, así como a representantes y analistas del sector empresarial, sobre los cambios recientes y próximos en los modelos mundiales de CTI. Asimismo, destaca las posibles implicaciones actuales y futuras de las políticas de CTI de los países a nivel tanto global como nacional.
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  • 24
    ISBN: 9789264214224
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Erscheint auch als OECD Lobbyists, governments and public trust ; Vol. 3: Implementing the OECD Principles for Transparency and Integrity in Lobbying
    Keywords: Governance ; OECD ; Lobbyismus
    Abstract: This report takes stock of progress made in implementing the 2010 Recommendation on Principles for Transparency and Integrity in Lobbying – the only international instrument addressing major risks in the public decision-making process related to lobbying. The review process found that although there is an emerging consensus on the need for transparency to shed light on lobbying, new regulations are often scandal-driven instead of forward looking. In countries that have regulations in place, the degree of transparency in lobbying varies considerably across OECD members. Moving forward, it will be essential for countries to focus efforts on the implementation of the Recommendation, in order to strengthen confidence in the public decision-making process and restore trust in government. It will also be crucial to strengthen the implementation of the wider integrity framework, as it is the prime tool for safeguarding transparency and integrity in the decision-making process in general and lobbying practices in particular.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264209138
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: OECD Studies on Water
    Parallel Title: Parallelausg. Changement climatique, eau et agriculture ; Vers des systèmes résilients
    Parallel Title: Erscheint auch als Climate change, water and agriculture
    DDC: 363.7387
    Keywords: Klimawandel ; Wasserversorgung ; Agrarproduktion ; OECD-Staaten ; Welt ; Agriculture and Food
    Abstract: This report reviews the main linkages between climate change, water and agriculture as a means to identifying and discussing adaptation strategies for better use and conservation of water resources. It aims to provide guidance to decision makers on choosing an appropriate mix of policies and market approaches to address the interaction between agriculture and water systems under climate change.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223233
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Erscheint auch als Measures of tax compliance outcomes
    Keywords: Steuermoral ; Messung ; Taxation
    Abstract: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189188
    Language: Spanish
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: Análisis de los resultados medioambientales
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; Mexico 2013
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE; Mexique 2013
    Keywords: Environment ; Mexico
    Abstract: El programa de la OCDE sobre las evaluaciones del desempeño ambiental proporciona una evaluación independiente del progreso de los países para cumplir los compromisos nacionales e internacionales en materia de políticas ambientales junto con recomendaciones relevantes a dichas políticas. Las evaluaciones están dirigidas para promover el aprendizaje entre pares, estimular una mayor rendición de cuentas entre países y ante la opinión pública y para que los países mejoren su desempeño individual y colectivo en la gestión del medio ambiente. Las evaluaciones están apoyadas por un extenso número de datos económicos y ambientales. Cada ciclo de las evaluaciones del desempeño ambiental cubre todos los países miembros de la OCDE y algunos países socios. Entre los más recientes evaluaciones se encuentran: Alemania (2012), Eslovenia (2012), Israel (2011) y Eslovaquia (2011). Este informe es la tercera evaluación del desempeño ambiental de México. Evalúa el progreso hacia el desarrollo sostenible y el crecimiento verde y se centra en políticas sobre el cambio climático y aborda objetivos de biodiversidad y la conservación de bosques.
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  • 28
    ISBN: 9789264205345
    Language: French
    Pages: Online-Ressource (532 p.)
    Series Statement: PISA
    Parallel Title: Parallelausg. PISA 2012 Results; Ready to Learn (Volume III); Students' Engagement, Drive and Self-Beliefs
    Keywords: Education
    Abstract: Cet ouvrage passe en revue l’engagement des élèves par rapport à l’école, leur motivation à réussir et leur perception par rapport à l’apprentissage des mathématiques.
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207899
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Australia
    Keywords: Qualifikation ; Arbeitsmarktpolitik ; Australien ; Employment ; Urban, Rural and Regional Development ; Australia
    Abstract: Employment and Skills Strategies in Australia focuses on the role of local employment and training agencies in contributing to job creation and productivity. It looks at the role of Local Employment Coordinators, introduced by the Department of Employment to work in 20 "priority employment areas" which were identified as needing extra assistance following the global financial crisis. This report is part of a comparative OECD review of local job creation policies, which explores how countries are putting measures in place at the local level to stimulate quality employment, social inclusion and growth.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264211612
    Language: French
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Revues de l'OCDE sur la création locale d'emplois
    Parallel Title: Parallelausg. Employment and Skills Strategies in Canada
    Keywords: Employment ; Urban, Rural and Regional Development ; Canada
    Abstract: Ce rapport se fonde sur l’analyse de données infranationales et sur la consultation de parties prenantes locales dans quatre régions d’étude et deux provinces. Il établit un cadre de comparaison permettant d’appréhender le rôle de l’échelon local en faveur d’emplois plus nombreux et de meilleure qualité. Il pourra aider les responsables des politiques fédérales, provinciales et locales au Canada à bâtir au niveau local des partenariats efficaces et pérennes, porteurs de synergies et de résultats plus solides du point de vue des mesures prises pour l’emploi, la formation et le développement économique. Des politiques coordonnées peuvent aider les travailleurs à trouver l’emploi qui leur convient tout en stimulant l’entrepreneuriat et la productivité, et aboutir ainsi à une meilleure qualité de vie et à plus de prospérité aussi bien au niveau local que, globalement, dans le pays.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264202900
    Language: French
    Pages: Online-Ressource (232 p.) , ill.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallelausg. OECD Environmental Performance Reviews; South Africa 2013
    Keywords: Environment ; South Africa
    Abstract: Ce rapport est le troisième examen environnemental de l’Afrique du Sud. Il évalue les progrès accomplis par l’Afrique du Sud en termes de développement durable et de croissance verte, avec un accent particulier sur la biodiversité et l’économie des services écosystémiques, ainsi que sur la gouvernance environnementale multiniveaux.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
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  • 33
    ISBN: 9789264200364
    Language: Spanish
    Pages: Online-Ressource (258 p.)
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Public Procurement Review of the Mexican Institute of Social Security; Enhancing Efficiency and Integrity for Better Health Care
    Keywords: Governance ; Social Issues/Migration/Health ; Mexico
    Abstract: A partir de los Principios de la OCDE para fortalecer la integridad en la contratación pública (2008) y las buenas prácticas de organizaciones similares en otros países de la OCDE, el estudio aporta una evaluación integral de las estrategias, los sistemas y los processos de adquisición del IMSS, y se propone una hoja de ruta para la reforma de su función de adquisiciones.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213500
    Language: English
    Pages: Online-Ressource (232 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Parallel Title: Erscheint auch als Science, technology and innovation in Viet Nam
    Keywords: Innovation ; Technischer Fortschritt ; Technologiepolitik ; Vietnam ; Science and Technology ; Industry and Services ; Viet Nam ; Vietnam ; Technischer Fortschritt
    Abstract: This book offers a comprehensive assessment of the innovation system of Viet Nam, focusing on the role of government and providing concrete recommendations on how to improve policies that affect innovation and R&D performance.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208469
    Language: English
    Pages: Online-Ressource (200 p.)
    Series Statement: OECD Reviews of Health Care Quality
    Parallel Title: Erscheint auch als OECD OECD reviews of health care quality
    Keywords: Gesundheitsversorgung ; Norwegen ; Social Issues/Migration/Health ; Norway ; Norwegen ; Medizinische Versorgung
    Abstract: This book presents a comprehensive review of health care quality in Norway. It finds that Norway has an impressive and comprehensive health system, which is the result of sustained commitment to providing health care for the whole Norwegian population, investment in the health system, and readiness to make changes to drive improvements. On most indicators Norway’s health system appears to be performing well, although there is some room for improvement. There have been a number of significant health care reforms in Norway over the last decade, most recently the Coordination Reform, which took effect in January 2012. Broadly this is a positive story, but challenges do lie ahead for Norway. Norway is putting in place measures to respond to these challenges, notably with the 2012 Coordination Reform, but still has some way to go before the fruits of such labour are truly felt across the health system. Norway’s ambitious reform agenda must now be balanced by structured efforts ‘on the ground’. Attention should now turn to putting in place appropriate data infrastructures, promoting meaningful engagement between key stakeholders, and by balancing a generous health budget that allows for important investments in developing new structures and services with attention to getting the most out of existing services.
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  • 36
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204836
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionalplanung ; Regionales Wachstum ; Ukraine ; Governance ; Urban, Rural and Regional Development ; Ukraine ; Wirtschaftsentwicklung ; Regionalplanung
    Abstract: This review addresses the territorial dimension of a range of policy challenges in the Ukraine, including Urkraine's productivity challenge, large inter-regional disparities, and need for decentralisation.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210592
    Language: English
    Pages: Online-Ressource (320 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. España; de la Reforma de la Administración a la Mejora Continua
    Parallel Title: Erscheint auch als Spain
    DDC: 658.408
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Spanien ; Governance ; Spain
    Abstract: This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain’s high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better. This is particularly relevant for the public administration to become a positive influence for growth and overcome the effects of the financial crisis Spain has been through.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207813
    Language: Spanish
    Pages: Online-Ressource (50 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting (Russian version)
    Keywords: Finance and Investment ; Taxation
    Abstract: Este Plan de acción demanda cambios fundamentales en los mecanismos actuales y la adopción de nuevos enfoques basados en el consenso, incluyendo disposiciones anti-abuso, diseñados para evitar y contrarrestar la erosión de la base imponible y el traslado de beneficios.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207660
    Language: Russian
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Parallelausg. OECD Economic Surveys; Russian Federation 2013
    Parallel Title: Parallelausg. Études économiques de l'OCDE ; Fédération de Russie 2013
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208988
    Language: English
    Pages: Online-Ressource (176 p.)
    Series Statement: Investing in Youth
    Parallel Title: Erscheint auch als Investing in youth
    Keywords: Jugendpolitik ; Bildungsinvestition ; Bildungspolitik ; Junge Arbeitskräfte ; Brasilien ; Employment ; Social Issues/Migration/Health ; Brazil
    Abstract: This report provides a detailed diagnosis of the youth labour market and education system in Brazil. It takes an international comparative perspective, offering policy options to help improve school-to-work transitions. It also provides an opportunity for other countries to learn from the innovative measures that Brazil has taken to strengthen the skills of youth and their employment outcomes.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210448 , 9789264218338
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Parallelausg. Le coût de la pollution de l'air ; Impacts sanitaires du transport routier
    Parallel Title: Erscheint auch als The cost of air pollution
    Keywords: Luftverschmutzung ; Straßenverkehr ; Nachhaltige Mobilität ; Krankheit ; Soziale Kosten ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Taxation ; Transport ; OECD ; Luftverschmutzung ; Straßenverkehr ; Kosten
    Abstract: Outdoor air pollution kills more than 3 million people across the world every year, and causes health problems from asthma to heart disease for many more. This is costing societies very large amounts in terms of the value of lives lost and ill health. Based on extensive new epidemiological evidence since the 2010 Global Burden of Disease study, and OECD estimates of the Value of Statistical Life, this report provides evidence on the health impacts from air pollution and the related economic costs.
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  • 42
    ISBN: 9789264191914
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Saudi-Arabien ; Taxation ; Saudi Arabia
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 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. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196322
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Suisse 2013
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.604809177
    Keywords: Entwicklungshilfe ; Schweiz ; Development ; Switzerland ; Bericht ; Schweiz ; Entwicklungshilfe
    Abstract: This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
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  • 44
    ISBN: 9789264223059
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Israel 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Israel ; Taxation ; Israel
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Israel. 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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  • 45
    ISBN: 9789264208926
    Language: French
    Pages: Online-Ressource (72 p.)
    Series Statement: Principes de bonne pratique de l’OCDE en matière de politique réglementaire
    Parallel Title: Parallelausg. Regulatory Enforcement and Inspections
    Keywords: Governance
    Abstract: Ce livre offre des informations sur les politiques, les pratiques, et les institutions qui sont nécessaires pour améliorer la politique de la réglementation et pour promouvoir une meilleure gouvernance réglementaire.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205192
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Santé mentale et emploi
    Parallel Title: Parallelausg. Mental Health and Work; Switzerland
    Parallel Title: Parallelausg. Psychische Gesundheit und Beschäftigung; Schweiz
    Keywords: Employment ; Social Issues/Migration/Health ; Switzerland
    Abstract: Dans les pays de l’OCDE, la gestion des problèmes de santé mentale dans la population d’âge actif devient un enjeu essentiel pour les politiques sociales et du marché du travail. Les gouvernements de ces pays sont de plus en plus nombreux à reconnaître que les pouvoirs publics ont un rôle important à jouer pour maintenir au travail les personnes souffrant de troubles mentaux ou pour faciliter la réintégration de celles qui sont sorties du marché de l’emploi, ainsi que pour prévenir l’apparition de ce type de troubles. Ce rapport relatif à la Suisse est le cinquième d’une série de travaux analysant l’approche adoptée par différents pays de l’OCDE face aux défis plus larges, décrits dans la publication Mal-être au travail ? Mythes et réalités sur la santé mentale et l’emploi (OCDE, 2012), auxquels sont confrontés les pouvoirs publics en matière d’éducation, de santé, de politique sociale et d’emploi.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264221932
    Language: Spanish
    Pages: Online-Ressource (32 p.)
    Parallel Title: Parallelausg. A Teachers' Guide to TALIS 2013; Teaching and Learning International Survey
    Parallel Title: Parallelausg. Guide TALIS 2013 à l'intention des enseignants ; Enquête internationale sur l'enseignement et l'apprentissage
    Keywords: Education
    Abstract: Esta publicación no sólo presenta los principales resultados de TALIS 2013, también toma en cuenta dichos resultados y -respaldado por la literatura en investigación educativa y el volumen de trabajo de la OCDE en materia de educación- ofrece ideas y consejos a los profesores y los directores de centros educativos con el fin de que puedan mejorar los procesos de enseñanza-aprendizaje en sus escuelas. Es, a la vez, una guía propuesta por TALIS y un manual para la construcción de la excelencia en la enseñanza.
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264190573
    Language: French
    Pages: Online-Ressource (300 p.) , ill.
    Parallel Title: Parallelausg. Financing SMEs and Entrepreneurs 2013; An OECD Scoreboard
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213524
    Language: English
    Pages: Online-Ressource (124 p.)
    Parallel Title: Erscheint auch als Measurement and reduction of administrative burdens in Greece
    Keywords: Bürokratie ; Befolgungskosten ; Verwaltungsreform ; Griechenland ; Governance ; Greece ; Griechenland ; Verwaltungsreform ; Folgekosten ; Bürokratie
    Abstract: This report summarises the results of the joint project of the Greek Ministry of Administrative Reform and e-Government and the OECD on measuring and reducing administrative burdens in 13 key sectors of the Greek economy.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223301
    Language: English
    Pages: Online-Ressource (152 p.)
    Series Statement: Mental Health and Work
    Parallel Title: Erscheint auch als Mental health and work
    Keywords: Psychische Krankheit ; Erwerbstätigkeit ; Niederlande ; Employment ; Social Issues/Migration/Health ; Netherlands ; Niederlande ; Berufstätigkeit ; Psychische Störung
    Abstract: Tackling mental ill-health of the working-age population is becoming a key issue for labour market and social policies in OECD countries. OECD governments increasingly recognise that policy has a major role to play in keeping people with mental ill-health in employment or bringing those outside of the labour market back to it, and in preventing mental illness. This report on the Netherlands is the seventh in a series of reports looking at how the broader education, health, social and labour market policy challenges identified in Sick on the Job? Myths and Realities about Mental Health and Work (OECD, 2012) are being tackled in a number of OECD countries.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213715
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Suède 2014
    Parallel Title: Parallelausg. OECD;s granskning av Sveriges miljöpolitik; Sverige 2014
    Keywords: Environment ; Sweden
    Abstract: This report is the third OECD review of Sweden’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on Sweden's longstanding commitment to mitigating emissions of greenhouse gases and its management of marine ecosystem services and water.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282105993
    Language: French
    Pages: Online-Ressource (168 p.)
    Series Statement: Tables rondes FIT no.152
    Parallel Title: Parallelausg. Long-run Trends in Car Use
    Keywords: Transport
    Abstract: Au cours des 10-15 dernières années, la croissance des déplacements automobiles s’est ralentie dans plusieurs économies à revenu élevé, et elle s’est même interrompue, voire inversée, dans un certain nombre d’entre eux. S’inspirant des travaux et des discussions présentés à la table ronde du FIT sur l’évolution à long terme de la demande de transport, qui s’est tenue en novembre 2012, le présent livre fournit des éléments d’information sur les causes connues de la modification des taux de croissance et examine les lacunes des connaissances actuelles, les explications hypothétiques et les implications pour l’action des pouvoirs publics.
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  • 53
    ISBN: 9789264223981
    Language: French
    Pages: Online-Ressource (180 p.)
    Parallel Title: Parallelausg. How's Life in Your Region?; Measuring Regional and Local Well-being for Policy Making
    Keywords: Urban, Rural and Regional Development
    Abstract: Comment va la vie? La réponse peut dépendre selon la région où vous vivez. De nombreux facteurs qui influent sur le bien-être des personnes entrent en jeu au niveau local, par exemple : l’emploi, l’accès aux services de santé, la pollution et la sécurité publique. Les politiques publiques qui tiennent compte des réalités économiques et sociales dans lesquelles les personnes vivent et travaillent peuvent avoir un impact plus important sur l’amélioration du bien-être pour l’ensemble du pays. Ce rapport dresse un tableau complet du bien-être dans 362 régions de l’OCDE à travers un examen des aspects les plus importants qui déterminent la vie des personnes : l’emploi, le revenu, le logement, la santé, l’accès aux services, l’environnement, la sécurité et l’engagement civique. Le rapport souligne que les disparités en matière de conditions matérielles et de qualité de vie sont souvent plus importantes entre régions d’un même pays qu’entre pays différents. Alors qu’en moyenne les gens sont plus riches, vivent plus longtemps et bénéficient d’une meilleure qualité de l’air qu’il y a quinze ans, de nombreux pays de l’OCDE ont vu s’accentuer l'écart entre leurs régions les plus performantes et les moins performantes. Le rapport offre un cadre commun pour mesurer le bien-être au niveau régional ainsi que des lignes directrices pour aider tous les niveaux de gouvernement à utiliser les mesures du bien-être afin de mieux cibler les politiques publiques sur les besoins spécifiques de chaque communauté. Le rapport s’appuie sur une grande diversité d’expériences pratiques de régions et villes de l’OCDE.
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  • 54
    ISBN: 9789264211636
    Language: Spanish
    Pages: Online-Ressource (152 p.)
    Parallel Title: Parallelausg. Government at a Glance; Latin America and the Caribbean 2014; Towards Innovative Public Financial Management
    Keywords: Governance
    Abstract: Panorama de las Administraciones Públicas en América Latina y el Caribe ofrece un conjunto de más de 30 índicadores para ayudar a quienes toman las decisiones de politica, a analizar y referenciar el desempeno de los gobiernos, tanto al interior de la región latinoamericana como comparado con los países miembros de la OCDE. Esta publicación se enfoca en 4 áreas principales: practicas y procedimientos presupuestarios, Empleo en la Administración General y Compensación en las ocupaciones de determinados sectores públicos, Adjudicación de contratos públicos y finanzas Públicas y economía. A pesar de que la región lationamericana no ha sido tan gravemente afectada por la reciente crisis financiera y economica global. Panorama de las Administraciones Públicas en América Latina y el Caribe argumenta que los gobiernos deben propender por políticas más incluyentes, transparentes receptivas y eficientes. Para ello, necesitan mejorar, entre otras, las prácticas presupuestarias de empleo público e incrementar los niveles de transparencia.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214200
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Parallelausg. Examens environnementaux de l'OCDE ; Islande 2014
    DDC: 363.7
    Keywords: Environment ; Iceland
    Abstract: This report is the third OECD review of Iceland’s environmental performance. It evaluates progress towards sustainable development and green growth, with a focus on the environmental aspects of Iceland's energy and tourism policies.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208421
    Language: English
    Pages: Online-Ressource (168 p.)
    Parallel Title: Erscheint auch als Emerging policy issues in synthetic biology
    DDC: 572.86
    Keywords: Biotechnologie ; Science and Technology ; Synthetische Biologie
    Abstract: Synthetic biology is at such an early stage of development that there is no uniform agreement as yet about what it actually is. To some, it represents a natural extension of genetic engineering, and therefore is “business as usual”. For others, it is a way to bring mass manufacturing out from the decades of biotechnology research. Currently the discipline is limited by the ability to synthesise DNA cost-effectively but this is a technical barrier that it is anticipated will be overcome. Synthetic biology raises a number of policy issues around R&D funding, company investment, PPP arrangements and innovative financing, infrastructure requirements, education and training, intellectual property (IP), regulation, and public engagement. In preparation for the continuing development and greater use of synthetic biology, some countries have started to prepare synthetic biology technical roadmaps and a global roadmap for the medium term would be an extremely useful policy tool. Technical roadmaps could both identify likely future policy requirements, and be a useful vehicle in public engagement.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264208117
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: OECD Best Practice Principles for Regulatory Policy
    Parallel Title: Parallelausg. Principes de bonnes pratiques de l'OCDE pour la politique de la réglementation ; Contrôle et mise en œuvre de la réglementation
    Parallel Title: Erscheint auch als Regulatory enforcement and inspections
    Keywords: Regulierung ; Rechtsdurchsetzung ; Governance
    Abstract: This report provides guidance to policy makers on improving regulatory enforcement and inspections and provides some examples of good practices in this area.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264213289
    Language: Multiple languages
    Pages: Online-Ressource (70 p.)
    Series Statement: International Standards for Fruit and Vegetables
    Keywords: Agriculture and Food
    Abstract: This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current melons standard. This new brochure illustrates the standard text and demonstrates the quality parameters on high quality photographs. Thus, it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in melons. The electronic version of this brochure is available on the OECD website.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216037
    Language: English
    Pages: Online-Ressource (220 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Regional perspectives on aid for trade
    DDC: 338.91091724
    Keywords: Entwicklungshilfekonditionen ; Welt ; Development ; Trade ; Bericht ; Weltwirtschaft ; Welthandel
    Abstract: Deepening economic integration via regional co-operation has emerged as a key priority in the reform strategies of most developing economies over the past decade. This is evidenced by the explosive growth in bilateral and regional trading agreements in which they now participate. Regional aid for trade can help developing countries spur regional economic integration, enhance competitiveness, and plug into regional production networks. Based on a rich set of experiences regarding regional aid for trade projects and programmes, the study finds that regional aid for trade offers great potential as a catalyst for growth, development and poverty reduction. The study recommends greater emphasis on regional aid for trade as a means of improving regional economic integration and development prospects. While regional aid for trade faces many practical implementation challenges, experience has shown that associated problems are not insurmountable but do require thorough planning, careful project formulation, and prioritization on the part of policy makers.
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  • 60
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. 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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  • 61
    ISBN: 9789264226616
    Language: English
    Pages: Online-Ressource (48 p.)
    Parallel Title: Parallelausg. Rapport de l'OCDE sur la corruption transnationale ; Une analyse de l'infraction de corruption d'agents publics étrangers
    Parallel Title: Parallelausg. Informe de la OCDE sobre Cohecho Internacional ; Análisis del delito de cohecho de servidores públicos extranjeros
    Parallel Title: Erscheint auch als OECD OECD Foreign Bribery Report
    Keywords: Korruption ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report endeavours to measure, and to describe, transnational corruption based on data from the 427 foreign bribery cases that have been concluded since the entry into force of the OECD Anti-Bribery Convention in 1999.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264215009
    Language: English
    Pages: Online-Ressource (364 p.) , ill.
    Parallel Title: Parallelausg. Création d'emplois et développement économique local (Version abrégée)
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  • 63
    ISBN: 9789264213944
    Language: English
    Pages: Online-Ressource (164 p.)
    Parallel Title: Parallelausg. Les femmes et l'entreprise 2014 ; Accélérer le développement de l'entreprenariat dans la région Afrique du Nord et Moyen-Orient
    Parallel Title: Erscheint auch als Women in business 2014
    Keywords: Unternehmer ; Frauen ; MENA-Staaten ; Urban, Rural and Regional Development ; Development ; Industry and Services
    Abstract: Women in Business 2014 summarises the progress made by the OECD-MENA Women Business Forum (WBF) since the publication of its first Women in Business report in 2012. In 2012, five groups of actions had been identified as priorities to be carried out by governments, international stakeholders, financial and business support organisations, as well as statistical agencies. In two years, the WBF has developed inputs for three of these areas of priority actions. The WBF’s contributions are growing along with its increased recognition as a hub which spurs concrete improvements in the business climate for women entrepreneurs in the MENA region. Today, women’s entrepreneurship is all the more important as governments in the region are facing the colossal challenge of rebooting job creation to improve the well-being of a growing workforce and confidence in the economy. The economic prospects of MENA economies that are going through a political transition have improved but unemployment has increased, inflation is rising and public finances have deteriorated. In these countries, political uncertainties add to long term structural difficulties. In the Gulf Cooperation Council (GCC) countries, the challenges still lie in the diversification of their economies.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207912
    Language: English
    Pages: Online-Ressource (112 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in Ireland
    Keywords: Qualifikation ; Arbeitsmarktpolitik ; Irland ; Employment ; Urban, Rural and Regional Development ; Ireland
    Abstract: Employment and Skills Strategies in Ireland focuses on the role of local employment and training agencies in contributing to job creation and productivity. This report looks at the range of institutions and bodies involved in employment and skills policies, focusing on local activities in the Dublin and South East regions. It can help national, regional and local policy makers in Ireland build effective and sustainable partnerships at the local level, which join-up efforts and achieve stronger outcomes across employment, training, and economic development policies. The report is part of a comparative OECD review of local job creation policies, which explores how countries are putting measures in place at the local level to stimulate quality employment, social inclusion and growth.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195547
    Language: French
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Parallelausg. Scaling-up Finance Mechanisms for Biodiversity
    Keywords: Environment ; Finance and Investment
    Abstract: Ce rapport examine les six mécanismes de financement novateurs tels que définis par la Convention sur la diversité biologique (CDB). Il s’agit de la réforme fiscale environnementale, des paiements pour services écosystémiques, de la compensation des atteintes à la biodiversité, des marchés de produits verts, de la biodiversité dans le financement climatique, ainsi que de la biodiversité dans le financement international du développement. Cette publication, qui s’est inspirée de la littérature existante et de plus de 40 études de cas réalisées dans le monde entier, examine les questions suivantes : Quels sont ces mécanismes et comment fonctionnent-ils ? Quelles ressources financières ont-ils mobilisées et quelles sont les possibilités de les accroître ? Enfin, quelles sont les considérations clés de conception et de mise en oeuvre – y compris les mesures de sauvegarde environnementale et sociale – dont il faut tenir compte pour que les pouvoirs publics puissent garantir l’efficacité environnementale, l’efficience économique et l’équité redistributive de ces mécanismes ?
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  • 66
    ISBN: 9789264225329
    Language: French
    Pages: Online-Ressource (121 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Keywords: Taxation
    Abstract: Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.
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  • 67
    ISBN: 9789264213807
    Language: French
    Pages: Online-Ressource (128 p.)
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Water Governance in Tunisia; Overcoming the Challenges to Private Sector Participation
    Keywords: Environment ; Governance ; Tunisia
    Abstract: Ce rapport analyse les principaux défis de gouvernance à la participation du secteur privé (PSP) au secteur des services de l’eau et de l’assainissement en Tunisie et suggère des recommandations de politiques publiques pour les surmonter, basées sur le corpus analytique et de bonnes pratiques de l’OCDE. Sur la base du diagnostic sur les défis de gouvernance (Chapitre 1), ce rapport identifie trois axes de réflexion et de recommandations principales (Chapitre 2) pour les autorités tunisiennes : i) comprendre la variété des modalités de PSP, leurs objectifs et conditions de succès ; ii) assurer la viabilité financière et la soutenabilité budgétaire de la PSP dans le secteur de l’eau en Tunisie ; et iii) améliorer les mécanismes de transparence et renforcer l’engagement des parties prenantes. Ce rapport comprend également un plan d’actions (Chapitre 3) assorti de mesures concrètes pour mettre en œuvre les recommandations proposées. Ce rapport s’inscrit dans le cadre du dialogue sur les politiques conduit conjointement par l’OCDE et le Global Water Partnership-Mediterranean (GWP-Med) en Tunisie dans le cadre du projet labellisé par l’Union pour la Méditerranée (UpM) « Gouvernance et Financement du Secteur de l’Eau en Méditerranée », avec le soutien financier du fonds fiduciaire FEMIP de la Banque Européenne d’Investissement.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264210325
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Erscheint auch als Policy coherence and illicit financial flows
    Keywords: Entwicklungspolitik ; Kapitalmobilität ; Geldwäsche ; Kapitalverkehrskontrolle ; Entwicklungsländer ; Development ; Entwicklungspolitik ; Geldwäsche ; Kapitalverkehrskontrolle
    Abstract: This edition of Better Policies for Development focuses on illicit financial flows and their detrimental effects on development and growth. Every year, huge sums of money are transferred out of developing countries illegally. The numbers are disputed, but illicit financial flows are often cited as outstripping official development aid and inward investment. These flows strip resources from developing countries that could be used to finance much-needed public services, such as health care and education. This report defines policy coherence for development as a global tool for creating enabling environments for development in a post-2015 context. It shows that coherent policies in OECD countries in areas such as tax evasion, anti-bribery and money laundering can contribute to reducing illicit financial flows from developing countries. It also provides an update on OECD efforts to develop a monitoring matrix for policy coherence for development, based upon existing OECD indicators of ‘policy effort’. The report also includes contributions from member states. Most illustrate national processes to deal with policy coherence for development beyond 2015.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264206847
    Language: French
    Pages: Online-Ressource (176 p.)
    Series Statement: Vieillissement et politiques de l'emploi
    Parallel Title: Parallelausg. Ageing and Employment Policies; France 2014; Working Better with Age
    Keywords: Social Issues/Migration/Health ; France
    Abstract: L’espérance de vie n’a jamais été aussi élevée qu’aujourd’hui tandis que la fécondité est en diminution dans la majorité des pays de l’OCDE. Pour faire face à ces tendances démographiques, il faut adapter les dépenses publiques de protection sociale et assurer leur viabilité à long terme, en particulier en favorisant l’emploi des seniors. Avec le recul de l’âge légal de la retraite, les seniors vont travailler plus longtemps et les entreprises devront les garder en emploi. Mais parmi les seniors, ceux qui perdent leur emploi risquent de rester longtemps au chômage car leurs chances d’en retrouver un sont faibles. Comment les pays peuvent-ils réagir face à cette réalité ? Comment donner aux seniors de meilleurs choix et incitations au travail ? Comment promouvoir la diversité des âges dans les entreprises ? Cette série de rapports s’attache à analyser et évaluer quelles sont les meilleures politiques à mener pour favoriser l'employabilité, la mobilité professionnelle et la demande de travail à un âge plus élevé.
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  • 70
    ISBN: 9789264085497
    Language: English
    Pages: Online-Ressource (213 p.)
    Series Statement: OECD Series on Testing and Assessment no.97
    Keywords: Environment
    Abstract: Increasing incidents of disorders such as obesity/diabetes/metabolic syndrome, reproductive dysfunction, and neuro-developmental abnormalities in some human populations have raised concern that disruption of key endocrine-signaling pathways by exposure to environmental chemicals may be involved. This Detailed Review Paper describes some endocrine pathways that have been shown to be susceptible to environmental endocrine disruption and whose disruption could contribute to increasing incidents of some disorders in humans and wildlife populations.
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  • 71
    ISBN: 9789264208537
    Language: English
    Pages: Online-Ressource (82 p)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: A modern light water reactor (LWR) of 1 GWe capacity will typically discharge about 20-25 tonnes of irradiated fuel (spent fuel) per year of operation. Despite the low content of about 0.1-0.2% of minor actinides in spent fuel, these actinides can nonetheless contribute significantly to decay heat loading and neutron output, as well as to the overall radiotoxic hazard of spent fuel. For this reason, there has long been an interest in transmuting minor actinides to reduce their impact on the back end of the fuel cycle. Fast reactors are needed to effectively transmute transuranics (TRUs), including minor actinides. However, recent studies have demonstrated that TRU transmutation rates can also be achieved in thermal reactors, although with certain limitations due to the accumulation of transuranics through recycling and their impact on the safety of power plants. The transmutation of TRUs could potentially be implemented in a substantial number of thermal reactors operating today, while waiting for a similar programme in fast reactors to allow for commercial-scale operations in 20 to 30 years or more. This publication provides an introduction to minor actinide nuclear properties and discusses some of the arguments in favour of minor actinide recycling, as well as the potential role of thermal reactors in this regard. Various technical issues and challenges are examined from the fuel cycle, operations, fuel designs, core management and safety/dynamics responses to safety and economics. The focus of this report is on the general conclusions of recent research that could be applied to thermal reactors. Further research and development needs are also considered, with summaries of findings and recommendations for the direction of future R&D efforts.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207462
    Language: English
    Pages: Online-Ressource (216 p.)
    Parallel Title: Erscheint auch als Promoting research excellence
    DDC: 370.78
    Keywords: Technologiepolitik ; Hochschulpolitik ; Forschungsfinanzierung ; Hochschulfinanzierung ; Universitäre Forschung ; Regionales Cluster ; OECD-Staaten ; Science and Technology
    Abstract: National research systems face an increasingly competitive environment for ideas, talent and funds, and governments have shifted funds from institutional core funding to project funding, often on a competitive basis, or reward success in raising third-party funds in performance-based funding schemes. It is in this context that “research excellence initiatives” (REIs) have emerged. This is an instrument designed to encourage outstanding research by providing large-scale, long-term funding to designated research units. They provide funds for research and research-related measures, such as the improvement or extension of physical infrastructure, the recruitment of outstanding researchers from abroad and researcher training. This report presents new evidence on how governments steer and fund public research in higher education and public research institutions through REIs. The report can help inform discussions on future government policy directions by providing information on how REIs work and on the functioning and characteristics of institutions that host centres of excellence. The findings show some of the benefits to be gained through REIs and note some pitfalls to be avoided.
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  • 73
    ISBN: 9789264255692
    Language: English
    Pages: Online-Ressource (70 p.)
    Parallel Title: Parallelausg. Examen mutuel de l'efficacité du développement en Afrique 2014 ; Promesses et résultats
    Keywords: Development
    Abstract: The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by ECA and the OECD following a request of NEPAD Heads of State and Government in 2003. Its purpose is to assess what has been done by Africa and its development partners to deliver commitments in relation to development in Africa, what results have been achieved, and what the key future priorities are. It complements the self-assessments produced by each side to the partnership, and is in line with the shift in emphasis from aid effectiveness to development effectiveness, and the emphasis on mutual accountability at Busan. NEPAD Heads of State and Government and AU/ECA Finance Ministers have reaffirmed the value of this exercise. The 2014 report follows the same structure as previous reports, divided into 4 main ‘clusters’ of issues covering: sustainable economic growth, investing in people, good governance and financing for development.
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  • 74
    ISBN: 9789264210080
    Language: English
    Pages: Online-Ressource (124 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Slowakei ; Taxation ; Slovak Republic
    Abstract: This book contains the 2014 Phase 2 Global Forum Peer Review report for the Slovak Republic. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 75
    ISBN: 9789264210226
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mikronesien ; Taxation ; Micronesia, Federated States of
    Abstract: This book contains the 2014 Phase 1 Global Forum Peer Review report for the Federated States of Micronesia. 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 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international 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. The standards have also been incorporated into 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 and Phase 2 – reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
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  • 76
    ISBN: 9789264214293
    Language: French
    Pages: Online-Ressource (226 p.) , ill.
    Series Statement: TALIS
    Parallel Title: Parallelausg. TALIS 2013 Results; An International Perspective on Teaching and Learning
    DDC: 370
    Keywords: Education ; Electronic books
    Abstract: Comment les pays peuvent-ils préparer les enseignants à relever les différents défis des établissements d’enseignement d’aujourd’hui ? L’Enquête internationale sur l’enseignement et l’apprentissage (TALIS) de l’OCDE aide à répondre à cette question en interrogeant les enseignants et les chefs d’établissement sur leurs conditions de travail et l’environnement d’apprentissage dans leur établissement. En apportant des données précises, récentes et comparables, l’enquête TALIS a pour objectif d’aider les pays à élaborer et à améliorer leurs politiques, de manière à porter la profession d’enseignant au plus haut niveau de qualité. Pour les enseignants et les chefs d’établissement, elle représente une possibilité de contribuer à l’analyse et à la formulation de politiques d’éducation dans des domaines clés. Parmi les thèmes explorés figurent la formation continue, la direction d’établissement, les pratiques pédagogiques, le climat scolaire, les évaluations et les commentaires y afférents, la satisfaction professionnelle et le profil des enseignants. Le présent rapport synthétise les résultats de la deuxième édition de l’enquête TALIS, menée en 2013.
    Note: Description based upon print version of record
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264204126
    Language: French
    Pages: Online-Ressource (134 p.) , ill.
    Parallel Title: Parallelausg. The Survey of Adult Skills; Reader's Companion
    Keywords: Education
    Abstract: La révolution technologique amorcée au cours des dernières décennies du XXe siècle a modifié presque toutes les facettes de notre vie au XXIe siècle. Les services de transport et de communication ont gagné en rapidité et en efficacité, et facilitent désormais les déplacements partout dans le monde des personnes, des marchandises, des services et des capitaux, entraînant la mondialisation des économies. Ces mutations sociales et économiques ont, à leur tour, fait évoluer la demande de compétences. Alors que l’automatisation gagne sans cesse le secteur industriel et certaines tâches peu qualifiées, les besoins en aptitudes cognitives routinières et en savoir-faire artisanal vont en diminuant, tandis que les compétences en traitement de l’information et d’autres aptitudes cognitives et compétences interpersonnelles de haut niveau sont toujours plus prisées. L’Évaluation des compétences des adultes, lancée dans le cadre du Programme pour l’évaluation internationale des compétences des adultes (PIAAC), vise à fournir un nouvel éclairage sur le rôle de certaines de ces compétences clés dans la société et sur leur utilisation dans le cadre privé et professionnel. Elle mesure directement la maîtrise de plusieurs compétences en traitement de l’information : la littératie, la numératie et la résolution de problèmes dans des environnements à forte composante technologique. Accompagnant les Perspectives de l’OCDE sur les compétences 2013 : Premiers résultats de l’Évaluation des compétences des adultes, ce manuel passe en revue la conception et la méthodologie de l’évaluation, et ses relations avec d’autres évaluations internationales menées auprès des jeunes étudiants et des adultes.
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224292
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 474; Le test de micronoyaux sur les érythrocytes de mammifères
    Keywords: Environment
    Abstract: The mammalian in vivo micronucleus test is used for the detection of damage induced by the test substance to the chromosomes or the mitotic apparatus of erythroblasts, by analysis of erythrocytes as sampled in bone marrow and/or peripheral blood cells of animals, usually rodents (mice or rats). The purpose of the micronucleus test is to identify substances (liquid or solid) that cause cytogenetic damage which results in the formation of micronuclei containing lagging chromosome fragments or whole chromosomes. An increase in the frequency of micronucleated polychromatic erythrocytes in treated animals is an indication of induced chromosome damage. Animals are exposed to the test substance by an appropriate route (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection). Bone marrow and/or blood cells are collected, prepared and stained. Preparations are analyzed for the presence of micronuclei. Each treated and control group must include at least 5 analysable animals per sex. Administration of the treatments consists of a single dose of test substance or two daily doses (or more). The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224186
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 489; In Vivo Mammalian Alkaline Comet Assay
    Keywords: Environment
    Abstract: L’essai in vivo d’électrophorèse sur gel en conditions alcalines de cellules isolées, aussi appelé test des comètes est une méthode mesurant les cassures de brins d’ADN dans les cellules eucaryotes. Chaque groupe traité est composé au minimum de 5 animaux d’un même sexe (ou de chaque sexe si besoin est). On utilise également un groupe témoin positif et un groupe témoin négatif. Les animaux reçoivent un traitement quotidien sur une durée de 2 jours ou plus, permettant au produit chimique d’essai d’atteindre le tissu cible, celui-ci peut être le foie, le rein, ou tous autres tissus si cela est justifié. Les tissus à étudier sont disséqués et des suspensions de cellules/noyaux isolés sont préparées, puis incluses dans un gel d’Agarose pour être fixé sur des lames. Les cellules/noyaux sont traitées avec un tampon de lyse pour éliminer la membrane cellulaire et/ou nucléaire. L’ADN nucléaire dans l’agar est ensuite soumis à une électrophorèse à pH élevé produisant des structures ressemblant à des comètes qui, si l’on utilise les colorants fluorescents appropriés, peuvent être observées par microscopie à fluorescence. En fonction de leur taille les fragments d’ADN migrent de la tête vers la queue de la comète, et l’intensité de la queue de la comète relative à l’intensité totale (tête plus queue) reflète l’ampleur des cassures de l’ADN.
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224162
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 239; Water-Sediment Myriophyllum Spicatum Toxicity Test
    Keywords: Environment
    Abstract: Cette ligne directrice vise à évaluer la toxicité des produits chimiques sur le développement des plantes aquatiques à racines (Myriophyllum spicatum) cultivées dans un système eau-sédiment. L’apex d’individus sains et sans fleur sont mis en pot dans un sédiment synthétique normalisé complété par des nutriments et soumis à au moins 5 concentrations différentes du produit chimique d’essai pendant une période de 14 jours. On utilise au minimum 6 réplicats pour les témoins et 4 réplicats pour chaque concentration d’essai. Les variables quantitatives mesurées sont la longueur de la tige et l’évolution du poids frais et sec, et les variables mesurées qualitatives sont la présence ou non de chlorose, et la nécrose ou les anomalies de croissance. On détermine le taux de croissance spécifique (r) et le rendement (y), qui sont ensuite utilisés pour obtenir la CxEr et la CxEy (x pouvant être par exemple 10, 20, 50). De plus, la concentration minimale avec effet observé (CMEO) et la concentration sans effet observé (CSEO) peuvent être déterminées par calcul statistique.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222175
    Language: French
    Pages: Online-Ressource (182 p.)
    Parallel Title: Parallelausg. Tourism and the Creative Economy
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States
    Abstract: Alors que l'importance de l'économie créative continue de croître, de fortes synergies entre le tourisme et les industries créatives émergent offrant ainsi un potentiel considérable pour amplifier la demande touristique et développer de nouveaux produits, expériences et marchés. Ces nouveaux liens entrainent le passage d’un modèle classique de tourisme culturel vers de nouveaux modèles de tourisme créatif basés sur la culture immatérielle et la création contemporaine. Ce rapport fait des proposition pour l'élaboration de politiques efficaces dans ce domaine, en s’appuyant sur la relation de plus en plus forte entre tourisme et secteurs créatifs. A partir d’études de cas récentes, il étudie également comment renforcer et valoriser ces liens pour générer davantage de valeur ajoutée. Des politiques actives sont nécessaires pour que les pays, les régions et les villes bénéficient au maximum des synergies entre tourisme et créativité. Les principales questions politiques sont analysées.
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  • 82
    ISBN: 9789264085510
    Language: English
    Pages: Online-Ressource (27 p.)
    Series Statement: OECD Series on Testing and Assessment no.75
    Keywords: Environment
    Abstract: The method described in this guidance document assesses the effects of plant protection products (PPPs), and has been validated using the active Fenoxycarb, which is known to act as an insect growth regulator (IGR), to the honey bee brood (Apis mellifera L.) under semi-field conditions (tunnel conditions followed by field conditions). The method can be used to address concerns regarding the impact on the brood development in honey bee colonies which are exposed to treatments of PPPs in agricultural crops. The aim of this test is to fill an identified gap or complement the sequential testing scheme with the development of a test method under semi-field conditions and to produce quantitative data that can be used as the basis for the evaluation of IGRs and other larvicidal compounds.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264220959
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: OECD Series on Principles of Good Laboratory Practice and Compliance Monitoring
    Keywords: Environment
    Abstract: This document is a statement of policy set by the 1989 Council Decision-Recommendation on Compliance with Good Laboratory Practice [C(89)87(Final). It reiterates the decisions and the recommendations related to the role and responsibilities of governments, national GLP compliance monitoring authorities and inspectors set out in that Act and its Annexes and states current practices. The Working Group on GLP is of the opinion that, while the Council Act allows “outsourcing” of inspection functions, this should be the exception rather than the rule and should be used only as an interim solution and primarily by new GLP compliance monitoring programmes.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264224278
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 473; In Vitro Mammalian Chromosomal Aberration Test
    Keywords: Environment
    Abstract: Le but de l'essai in vitro d'aberration chromosomique est d'identifier les agents qui causent des aberrations chromosomiques structurales dans les cellules mammifères cultivées. Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. L'essai in vitro d'aberration chromosomique peut utiliser des cultures de lignées cellulaires établies, des souches cellulaires ou des cultures de cellules primaires. Des cultures cellulaires sont exposées à la substance d'essai (liquide ou solide) avec et sans activation métabolique pendant environ 1.5 fois le cycle cellulaire normal. Au moins trois concentrations analysables de la substance d'essai devraient être employées. Il faut normalement réaliser les cultures en doublon à chaque niveau de dose. À intervalles prédéterminés après exposition des cultures de cellules à la substance d'essai, les cellules sont traitées avec une substance qui bloque la métaphase, récoltées et teintées. Les cellules métaphasiques sont analysées au microscope pour déceler les aberrations chromosomiques.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264205147
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: Gender equality and the environment are treated as cross-cutting issues in all DAC peer reviews in recognition of their importance in development co-operation. This report highlights some of the common themes and important lessons on mainstreaming gender equality and the environment based on DAC members’ practices as documented in peer reviews, a number of donor evaluations as well as wider work across the OECD.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264226739
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: This booklet highlights key lessons learned on engaging with the public based on DAC members’ practices as documented in peer reviews, DevCom’s reports and publications and wider work from across the OECD. It includes examples from DAC members’ experiences and sketches out challenges they continue to face as they move toward more strategic, effective and innovative engagement with citizens and taxpayers on development co-operation.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264223202
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Green Growth Studies
    Parallel Title: Parallelausg. Indicateurs de croissance verte pour l'agriculture ; Évaluation préliminaire
    Parallel Title: Erscheint auch als Green growth indicators for agriculture
    Keywords: Nachhaltige Entwicklung ; Landwirtschaft ; Landwirtschaftliche Entwicklung ; OECD-Staaten ; Agriculture and Food ; Environment ; Landwirtschaft ; Nachhaltigkeit
    Abstract: An integral component of any green growth strategy is a highly-reliable set of measurement tools and indicators that would enable policy makers to evaluate how effective policies are, and to gauge the progress being achieved in shifting economic activity onto a greener path. These tools and indicators, which will need to be based on internationally comparable data, must also be embedded in a conceptual framework and selected according to a clearly-specified set of criteria. This report is a first step towards developing a framework to monitor progress on green growth in the agricultural sector in OECD countries. The goal is to identify relevant, succinct and measurable statistics to implement the OECD Green Growth Strategy Measurement Framework which provides a common basis for further developing green growth indicators in the agricultural sector in OECD countries.
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  • 88
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. 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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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264212916
    Language: French
    Pages: Online-Ressource (86 p.)
    Parallel Title: Parallelausg. Policy Framework for Investment in Agriculture
    Keywords: Finance and Investment
    Abstract: Le Cadre d’action pour l’investissement agricole (CAIA) a vocation à aider les pays à évaluer et concevoir des politiques visant à attirer l’investissement privé vers l’agriculture et à optimiser la contribution de cet investissement à la croissance économique et à un développement durable. S’appuyant sur les bonnes pratiques de pays membres et non membres de l’OCDE, ce Cadre d’action propose des questions et des orientations dans dix domaines de politiques publiques identifiés comme cruciaux en vue d’attirer des investissements dans le secteur agricole.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264215610
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Parallel Title: Erscheint auch als The size and sectoral distribution of SOEs in OECD and partner countries
    DDC: 332
    Keywords: Öffentliches Unternehmen ; Betriebsgröße ; Betriebsgrößenstruktur ; Branche ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services
    Abstract: This report analyses a dataset detailing the size of national state-owned enterprise (SOE) sectors (by number, value and employment) and their composition by sector and corporate forms. The data relates to end-2012 and is based on questionnaire responses from government delegates to the OECD Working Party on State Ownership and Privatisation Practices. The authorities of 34 countries (of which 31 OECD member and three partner countries) contributed to the dataset.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264219120
    Language: English
    Pages: Online-Ressource (108 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallelausg. Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Parallel Title: Erscheint auch als Preventing the granting of treaty benefits in inappropriate circumstances
    Keywords: Taxation
    Abstract: This report includes proposed changes to the OECD Model Tax Convention to prevent treaty abuse. Countries participating in the BEPS Project have agreed on a minimum standard to prevent treaty shopping and other strategies aimed at obtaining inappropriately the benefit of certain provisions of tax treaties. The report also ensures that tax treaties do not inadvertently prevent the application of legitimate domestic anti-abuse rules. The report clarifies that tax treaties are not intended to be used to generate double non-taxation and identifies the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country. The model provisions included in the report provide intermediary guidance as additional work is needed, in particular in relation to the limitation on benefits rule.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264212619 , 9789264226821
    Language: English
    Pages: Online-Ressource (245 p.) , ill.
    Series Statement: OECD Investment Policy Reviews
    Parallel Title: Erscheint auch als OECD OECD investment policy reviews
    Keywords: Investitionspolitik ; Mauritius ; Finance and Investment ; Mauritius
    Abstract: This review illustrates the significant progress made by the government of Mauritius in improving its investment climate in recent years. It highlights major initiatives and specific policy measures undertaken, as well as areas that need further reforms to attract more and better investment, both domestic and foreign. While numerous policy advances have been achieved, this review identifies remaining challenges and policy options.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214712
    Language: English
    Pages: Online-Ressource (166 p.)
    Parallel Title: Parallelausg. Lavoro per gli immigrati; L'integrazione nel mercato del lavoro in Italia
    Parallel Title: Erscheint auch als Jobs for immigrants ; Vol. 4: Labour market integration in Italy
    Keywords: Arbeitsmigranten ; Migranten ; Arbeitsmarkt ; Soziale Integration ; Italien ; Employment ; Social Issues/Migration/Health ; Italy ; Bericht ; Italien ; Arbeitsmarkt ; Ausländischer Arbeitnehmer ; Soziale Integration
    Abstract: Until the mid-1990s, the share of migrants in Italy was relatively low in international comparison. With a persistent demand for foreign workers in low-skilled and low-paid jobs, the proximity of conflict areas and the enlargement of the European Union to Romania and Bulgaria in 2007, migration to Italy increased rapidly over the last 15 years. This report presents an overview of the skills and qualifications of immigrants in Italy, their key labour market outcomes in international comparison, and their evolution over time, given the highly segmented Italian labour market and its high share of informal jobs. It analyses the framework for integration and the main integration policy instruments. Special attention is paid to funding issues and to the distribution of competences between national and sub-national actors. Finally, this report reviews the integration at school and the school-to-work transition of the children of immigrants
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264216570
    Language: Italian
    Pages: Online-Ressource (153 p.) , ill.
    Parallel Title: Parallelausg. Jobs for Immigrants (Vol. 4); Labour Market Integration in Italy
    Keywords: Employment ; Social Issues/Migration/Health ; Italy
    Abstract: Fino alla metà degli anni Novanta, la percentuale degli immigrati in Italia era relativamente bassa nel confronto internazionale. L’immigrazione verso l’Italia è cresciuta rapidamente durante gli ultimi quindici anni. Tale crescita è riconducibile a una persistente domanda di lavoratori stranieri per posti di lavoro poco qualificati e poco remunerati, alla vicinanza delle zone di conflitto e all’allargamento dell’Unione europea alla Romania e la Bulgaria, avvenuto nel 2007. Questo rapporto presenta una visione d’insieme delle competenze e delle qualifiche degli immigrati in Italia, dei loro principali risultati nel mercato del lavoro paragonati a quelli degli altri Paesi a livello internazionale e della loro evoluzione nel tempo, tenendo conto della forte segmentazione del mercato del lavoro italiano e dell’alta percentuale di posti di lavoro informali. Il rapporto analizza la struttura di riferimento e i principali strumenti d’intervento per l’integrazione. Dedica una particolare attenzione al finanziamento e alla distribuzione delle competenze tra responsabili a livello nazionale e subnazionale. Infine, esamina l’integrazione scolastica e la transizione scuola-lavoro dei figli degli immigrati
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264220102 , 9789264208636
    Language: English
    Pages: Online-Ressource (92 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Risk management and corporate governance
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
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  • 96
    ISBN: 9789264223219
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Tax compliance by design
    Keywords: Steuermoral ; KMU ; Taxation ; Bericht ; OECD ; Steuermoral ; Klein- und Mittelbetrieb
    Abstract: This study introduces the concept of “Tax Compliance by design”. It describes how revenue bodies can exploit developments in technology and the ways in which modern SMEs organise themselves to incorporate tax compliance into the systems businesses use to manage their financial affairs.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264207837
    Language: Russian
    Pages: Online-Ressource (56 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Keywords: Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264222823
    Language: French
    Pages: Online-Ressource (192 p.)
    Series Statement: Vieillissement et politiques de l'emploi
    Keywords: Social Issues/Migration/Health ; Switzerland
    Abstract: Ce rapport établit un état des lieux de la mise en œuvre des mesures pour l'emploi des seniors suite au rapport de 2003 "Vieillissement et politiques de l’emploi : Suisse" et identifie les champs prioritaires d’actions à mener ou à poursuivre. La Suisse se situe dans le peloton de tête des pays de l’OCDE pour ce qui concerne le taux d’emploi des personnes âgées. Pourtant, elle est parmi les champions uniquement pour les hommes de moins de 60 ans et pour les diplômés de l’enseignement supérieur tandis qu’il suffit d’avoir 60-64 ans, d’être une femme ou de ne pas avoir de diplôme de l’enseignement supérieur pour ne plus être parmi les meilleurs. Davantage pourrait donc être fait pour donner à tous les travailleurs de meilleurs choix et incitations pour continuer à travailler. Une stratégie d’ensemble est nécessaire pour qu’une meilleure gestion des âges soit menée dans les entreprises, le rôle des autorités publiques étant d’encourager les partenaires sociaux à investir plus dans les travailleurs âgés. Trois axes doivent être privilégiés : i) renforcer les incitations pour travailler plus longtemps ; ii) lever les obstacles au recrutement et au maintien dans l’emploi destravailleurs âgés ; et iii) améliorer l’employabilité des travailleurs.
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  • 99
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264214453
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Parallel Title: Erscheint auch als Arndt-Bascle, Christiane OECD framework for regulatory policy evaluation
    Keywords: Regulierung ; Bewertung ; OECD-Staaten ; Governance
    Abstract: This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.
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  • 100
    ISBN: 9789264217492
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Antigua and Barbuda 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Antigua and Barbuda. 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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