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  • Organisation for Economic Co-operation and Development  (480)
  • Environment  (332)
  • OECD-Staaten  (97)
  • Taxation  (72)
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  • 1
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085107 , 9789264303683 , 9789264303676
    Sprache: Englisch
    Seiten: 100 p. , 21 x 28cm
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Care needed
    DDC: 330
    Schlagwort(e): Alterskrankheit ; Pflegebedürftigkeit ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: Across the OECD, nearly 19 million people are living with dementia. Millions of family members and friends provide care and support to loved ones with dementia throughout their lives. Globally, dementia costs over USD 1 trillion per year and represents one of the leading causes of disability for elderly adults. These numbers will continue to rise as populations age. Until a cure or disease-modifying treatment for dementia is developed, the progress of the disease cannot be stopped. This report presents the most up-to-date and comprehensive cross-country assessment of the state of dementia care in OECD countries. In recent years, OECD countries have enhanced their efforts to provide high-quality dementia care during diagnosis, early and advanced dementia, but improving measurement is necessary for enhancements in care quality and outcomes for people with dementia. The report advises a set of policies that can help countries to improve diagnosis, strengthen access to care services, improve the quality of care, and support the families and carers of people living with dementia. Measuring and comparing the services that are delivered to people with dementia and the outcomes they achieve is a crucial part of improving dementia care. Most health systems have very poor data on dementia care and countries should work to strengthen the measurement of quality and outcomes of dementia care.
    URL: Volltext  (lizenzpflichtig)
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 2
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264235120 , 9264232664
    Sprache: Englisch
    Seiten: Online-Ressource (300 p.)
    Paralleltitel: Erscheint auch als In it together
    DDC: 339.209177
    RVK:
    RVK:
    Schlagwort(e): Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Kurzfassung: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
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  • 3
    ISBN: 9789264229945
    Sprache: Englisch
    Seiten: Online-Ressource (180 p.) , ill.
    Serie: PISA
    Paralleltitel: Parallelausg. L'égalité des sexes dans l'éducation ; Aptitudes, comportement et confiance
    Paralleltitel: Parallelausg. L'égalité des sexes dans l'éducation
    Paralleltitel: Erscheint auch als The ABC of gender equality in education
    RVK:
    Schlagwort(e): Bildungschancen ; Geschlechterunterschiede ; Schüler ; OECD-Staaten ; Education ; PISA-Studie ; Geschlechtsunterschied ; Schulleistungsmessung
    Kurzfassung: This fascinating compilation of the recent data on gender differences in education presents a wealth of data, analysed from a multitude of angles in a clear and lively way. In particular it looks at underperformance among boys, lack of self confidence among girls and family, school and societal influences before addressing policies to help boys and girls reach their full potential.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 4
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264168626
    Sprache: Englisch
    Seiten: Online-Ressource (248 p.) , ill.
    Paralleltitel: Erscheint auch als OECD Strategic transport infrastructure needs to 2030
    RVK:
    Schlagwort(e): -2030 ; Verkehrsinfrastruktur ; Infrastrukturversorgung ; OECD-Staaten ; Finance and Investment ; Transport ; Economics ; OECD ; Mitgliedsstaaten ; Verkehrsinfrastruktur ; Bedarfsplanung
    Kurzfassung: Transcontinental Infrastructure Needs to 2030/50 explores the long-term opportunities and challenges facing major gateway and transport hub infrastructures -- ports, airports and major rail corridors – in the coming decades. The report uses projections and scenarios to assess the broader economic outlook and future infrastructure requirements, and examines the options for financing these, not least against the backdrop of the economic recession and financial crisis which have significantly modified the risks and potential rewards associated with major infrastructure projects. Building on numerous in-depth case studies from Europe, North America and Asia, the report offers insights into the economic prospects for these key facilities and identifies policy options for improved gateway and corridor infrastructure in the future.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 5
    ISBN: 9789264130807
    Sprache: Englisch
    Seiten: Online-Ressource (140 p.)
    Schlagwort(e): Environment ; Social Issues/Migration/Health ; Transport
    Kurzfassung: The book presents a major meta-analysis of 'value of a statistical life' (VSL) estimates derived from surveys where people around the world have been asked about their willingness to pay for small reduction in mortality risks. The analysis seeks to explain the differences in the estimates, for example across countries. Differences in incomes and the magintude of the risk reduction people have been asked to value were found to be the factors having the strongest impact on VSL, but a number of other policy-relevant factors are also important. Based on the meta-analysis, and a broad review of the literature, the book also presents clear advice on how VSL values best can be used in assessments of environmental, health and transport policies, such as in cost-benefit analyses. Using explicit VSL estimates to quantify the benefits to society of fatality risk reductions can play an important role in the development of more cost-effective public policies.
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 6
    ISBN: 9789264166745
    Sprache: Englisch
    Seiten: Online-Ressource (124 p.)
    Paralleltitel: Erscheint auch als Strategic environmental assessment in development practice
    Schlagwort(e): Umweltverträglichkeit ; Entwicklungshilfe ; Entwicklungsländer ; Environment ; Development ; Entwicklungsländer ; Entwicklungshilfe ; Umweltverträglichkeit
    Kurzfassung: The principles of sustainable development play an integral role in making development assistance work at the level of policies, plans and programmes. In response to the Paris Declaration call to “… develop and apply common approaches for ‘Strategic Environmental Assessment’ at sector and national levels” among donors and partners, the Guidance on Applying Strategic Environmental Assessment was endorsed in 2006 by members of the OECD Development Assistance Committee, representatives of developing countries receiving aid, the United Nations Development Programme, the United Nations Environment Programme, the World Bank and many other agencies. Since then, a growing number of countries at all levels of development have legislation or regulations prescribing the application of Strategic Environmental Assessment (SEA)  and many more are introducing it as part of their policy tools. This is creating unique opportunities for better policy making and planning by incorporating environmental considerations into high-level decision-making and opening new mechanisms to build consensus on development priorities within governments themselves and between governments and societies. Many development co-operation agencies and their partners are already making good progress in applying SEA. This publication presents the nine most interesting case studies of SEA in progress, selected from a total 100. These nine cases highlight that SEA can:• Safeguard environmental assets for sustainable poverty reduction and development;• Build public engagement in decision making;• Prevent costly mistakes by alerting decision-makers to potentially unsustainable development options at an early stage in the decision-making process;• Speed up implementation of projects and programmes;• Facilitate co-operation around shared environmental resources and contribute to conflict prevention.
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  • 7
    ISBN: 9789264169463
    Sprache: Englisch
    Seiten: Online-Ressource (106 p.)
    Paralleltitel: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Schlagwort(e): Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Kurzfassung: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
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  • 8
    ISBN: 9789264128859
    Sprache: Englisch
    Seiten: Online-Ressource (60 p.)
    Paralleltitel: Erscheint auch als Literacy, numeracy and problem solving in technology-rich environments
    RVK:
    Schlagwort(e): Qualifikation ; Erwachsene ; Analphabetismus ; Informationstechnik ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit
    Kurzfassung: A basic level of literacy and numeracy is essential for full participation in modern societies. While very few people in most of the advanced countries could be regarded as illiterate or innumerate, recent studies have shown that there are, in fact, significant numbers of people with poor skills, and that low levels of skills are associated with lower wages and greater chances of unemployment and disengagement from the labour market. At the same time, technological changes, particularly the increasing presence of information and communication technologies in all areas of life, have led to a growing demand for higher-level cognitive skills that involve understanding, interpreting, analysing and communicating complex information. In this context, policy makers need the most comprehensive and up-to-date information if they want to ensure that the supply of skills in the labour force matches labour-market demand. The Programme for the International Assessment of Adult Competencies (PIAAC), an international assessment of adult skills managed by the OECD, will be central in providing that information. Implemented by 25 countries in Europe, the Americas and Asia, PIAAC is compiling one of the richest sources of data regarding the skills that adults use in their work, home and communities, and related information, including family background, education, employment, income, civic participation and health. Results from the data, which are being collected from August 2011 to March 2012, will be available at the end of 2013. This report maps the development of the Programme, from determining what should be measured, to defining the meaning of PIAAC’s three core domains, “literacy”, “numeracy” and “problem solving in technology-rich environments”, to designing assessment tasks and determining how those tasks will be interpreted. It summarises the draft frameworks, developed by dedicated experts, for each of the assessment domains, and includes examples of the items and stimuli used to measure proficiency in the three domains. In essence, it provides an overview and a look at the underpinnings of PIAAC.
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  • 9
    ISBN: 9789264167001
    Sprache: Englisch
    Seiten: Online-Ressource (157 p.) , ill.
    Serie: OECD Fiscal Federalism Studies
    Paralleltitel: Erscheint auch als Institutional and financial relations across levels of government
    Schlagwort(e): Öffentliche Finanzen ; Finanzbeziehungen ; Dezentralisierung ; OECD-Staaten ; Finance and Investment ; Governance ; Aufsatzsammlung ; OECD ; Finanzwirtschaft ; Dezentralisation
    Kurzfassung: As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government highly depends on the institutional structure of intergovernmental relations, and the effectiveness of their multi-level governance structure. This was already the case for recovery strategies, in the beginning of the crisis. This report provides an overview of the institutional and financial relations across levels of government that enables policymakers evaluate their position and identify good practices for mobilizing sub-central governments for national growth, equity and stability objectives. This report is divided into two parts: the first part is analytical and the second part provides institutional and quantitative country information and comparisons.
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  • 10
    ISBN: 9789264096929
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 11
    ISBN: 9789264097230
    Sprache: Englisch
    Seiten: Online-Ressource (104 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 12
    ISBN: 9789264108752
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 13
    ISBN: 9789264110458
    Sprache: Englisch
    Seiten: Online-Ressource (88 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 14
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264111745
    Sprache: Englisch
    Seiten: Online-Ressource (236 p.) , ill.
    Paralleltitel: Erscheint auch als Smart rules for fair trade
    DDC: 382/.63
    Schlagwort(e): 1961-2011 ; Exportkredit ; OECD-Staaten ; Trade ; Aufsatzsammlung ; OECD ; Exportkredit
    Kurzfassung: On the 50th anniversary of the OECD, we examine the unique work the organisation performs in regulating and rationalising governments’ use of export credits in support of exports, jobs, economic growth and national interests more broadly. This work is part of a global post war effort to emphasise multilateral co operation and sound economic policies to promote co operation, efficiency and prosperity rather than destructive competition, controversy and conflict. OECD export credits work is one of the basic building blocks of the ever growing structure of global trade agreements that aim to maintain open and efficient markets. The objective is to eliminate subsidies and unfair practices in the economic competition that forms the foundation of a healthy and dynamic global economy. The elimination of official financing subsidies in global trade is only a part of the broader trade policy agenda, but it is a vital part, and has been delegated to the OECD by the WTO. Since financing is the life blood of trade flows, specialised OECD housed work allows trade to flow efficiently for aircraft and other capital goods while other trade policy work and litigation continue at the WTO. The export credits work at the OECD is described in this collection of essays. However it is about much more than the series of agreements described herein. It is more fundamentally about the governments and their people - policy makers and experts - who gather at the OECD to build collectively a system of export credits disciplines that is fair, transparent, adaptable and effective. It is therefore as much about people and ideas as anything else. The export credit secretariat pictured above represents only the latest in a long line of OECD staff committed to facilitate and advise this work. The OECD’s motto on its 50th anniversary is “Better Policies for Better Lives.” This reminds us that in the end, it is policies that are at the centre of human well being. And export credits work is about promoting these better policies by developing “smart rules” that open markets and maintain a level playing field and by bringing people and governments together to this end.
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Schlagwort(e): Governance ; Taxation ; Trade ; Ukraine
    Kurzfassung: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
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  • 16
    ISBN: 9789264124967
    Sprache: Bulgarisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. Paying for Biodiversity; Enhancing the Cost-Effectiveness of Payments for Ecosystem Services
    Paralleltitel: Parallelausg. Payer pour la biodiversité ; Améliorer l'efficacité-coût des paiements pour services écosystémiques
    Paralleltitel: Parallelausg. Paying for Biodiversity; Enhancing the Cost-Effectiveness of Payments for Ecosystem Services (Romanian version)
    Paralleltitel: Parallelausg. Paying for Biodiversity: Enhancing the Cost-Effectiveness of Payments for Ecosystem Services
    Paralleltitel: Parallelausg. Payer pour la biodiversité : Améliorer l'efficacité-coût des paiements pour services écosystémiques
    Paralleltitel: Parallelausg. Paying for Biodiversity: Enhancing the Cost-Effectiveness of Payments for Ecosystem Services (Romanian version)
    Schlagwort(e): Environment
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  • 17
    ISBN: 9789264116016
    Sprache: Englisch
    Seiten: Online-Ressource (522 p.) , ill.
    Ausgabe: 2011
    Paralleltitel: Erscheint auch als A system of health accounts 2011
    DDC: 338.4/73621
    Schlagwort(e): Gesundheitswesen ; Gesundheitskosten ; Gesundheitsfinanzierung ; OECD-Staaten ; Health accounts ; Social Issues/Migration/Health ; OECD-Staaten ; Gesundheitswesen ; Gesundheitskosten
    Kurzfassung: A System of Health Accounts 2011 provides a systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. This new edition builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. The Manual is the result of a four-year collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.
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  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264122369
    Sprache: Englisch
    Seiten: Online-Ressource (44 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 234 ; Essai de développement sexuel des poissons
    Paralleltitel: Parallelausg. Essai n 234 : Essai de développement sexuel des poissons
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes an assay that assesses early life-stage effects and potential adverse consequences of putative endocrine disrupting chemicals (e.g. oestrogens, androgens and steroidogenesis inhibitors) on fish sexual development. In the test, fish are exposed, from newly fertilized egg until the completion of sexual differentiation at about 60 days post hatch, to at least three concentrations of the test substance dissolved in water. In each treatment level and control(s) group(s), a minimum of four replicates is recommended. At termination of the test, two core endpoints are measured in each fish: vitellogenin concentration from head and tail or from blood sampling, and proportion of males, females, intersex and undifferentiated fish through gonadal histology. In fish species possessing a genetic sex marker, the genetic sex is identified to determine sex reversal in individual fish. The combination of the two core endocrine endpoints, vitellogenin concentration and phenotypic (and possibly genotypic) sex ratio, enable the test to indicate the mode of action of the test chemical.
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  • 19
    ISBN: 9789264096851
    Sprache: Englisch
    Seiten: Online-Ressource (78 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 20
    ISBN: 9789264097087
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264098473
    Sprache: Englisch
    Seiten: Online-Ressource (204 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallelausg. Examens environmentaux de l'OCDE; Norvège 2011
    Paralleltitel: Parallelausg. Examens environmentaux de l'OCDE: Norvège 2011
    Schlagwort(e): Environment ; Norway
    Kurzfassung: This report presents the third OECD review of Norway’s environmental policy performance. Previous reviews were published in 2001 and 1993. Topics covered in this report include greening growth, implementation of environmental policies, international cooperation, climate change, waste management and the 3Rs (reduce, reuse, recycle), and nature and biodiversity.
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264097896
    Sprache: Englisch
    Seiten: Online-Ressource (184 p.) , ill.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE ; Portugal 2011
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE : Portugal 2011
    Schlagwort(e): Environment ; Portugal
    Kurzfassung: This report presents the OECD review of Portugal’s environmental policy performance for 2011. It finds that environmental policies have been consolidated and strengthened since the last review in 2001, but that meeting the post-Kyoto targets for reducing greenhouse gas emissions will be challenging. With energy and climate policies being closely related, the report points out that with less than 50% of hydro capacity currently being exploited, there is potential for further development in that area. It also describes the challenges regarding coastal zone and marine management. Topics covered in the report include greening growth, implementation of environmental policies , international co-operation , climate change, waste management and the 3Rs (reduce, reuse, recycle), and nature and biodiversity. Further information about the Environmental Performance Review programme is available on line via www.oecd.org/env/countryreviews.
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  • 23
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264096684
    Sprache: Englisch
    Seiten: Online-Ressource (304 p.)
    Serie: OECD Studies on Environmental Innovation
    Paralleltitel: Erscheint auch als Better policies to support eco-innovation
    RVK:
    Schlagwort(e): Innovation ; Nachhaltige Entwicklung ; Technologiepolitik ; OECD-Staaten ; Technologietransfer ; Umweltschutz ; Clean Development Mechanism ; Public Private Partnership ; Fallstudie ; Environment ; OECD ; Umwelttechnik ; Forschungsförderung
    Kurzfassung: Eco-innovation is more important than ever on the public policy agenda. It is a major driver for green growth and contributes to the environmental performance and economic development of OECD and developing countries alike. This report takes a pragmatic approach to policies that support the development and diffusion of eco-innovation. Building on the OECD Innovation Strategy, it argues that eco-innovation is not merely about technological developments: non-technical innovations matter as well. It acknowledges that policies do not operate in a vacuum and that they must take account of the contexts that influence the development and diffusion of eco-innovation, such as market structures. It explores links between eco-innovation policies and related fields such as industry, competition, and international cooperation. This work builds on an OECD inventory of eco-innovation policies in OECD countries and in China. It also draws on studies of select environment-friendly innovations, highlighting different patterns of development across countries. It also incorporates extensive international consultation on the topics of eco-innovation and green growth. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth. For more information on OECD work on eco-innovation, visit: www.oecd.org/greengrowth www.oecd.org/environment/innovation www.oecd.org/sti/innovation/green
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  • 24
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264096875
    Sprache: Englisch
    Seiten: Online-Ressource (192 p.) , ill.
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallelausg. Politique de l'environnement et comportement des ménages
    Paralleltitel: Erscheint auch als Greening household behaviour
    RVK:
    RVK:
    Schlagwort(e): Konsumentenverhalten ; Umweltbewusstsein ; Umweltpolitik ; OECD-Staaten ; Umweltschutz ; Haushalt ; Privater Verbrauch ; Ressourcenmanagement ; Wirtschaftliches Verhalten ; Environment ; Australien ; Kanada ; Tschechien ; Frankreich ; Italien ; Südkorea ; Mexiko ; Niederlande ; Industriestaaten ; Haushalt ; Privater Verbrauch ; Verbraucherverhalten ; Umweltbelastung ; Internationaler Vergleich
    Kurzfassung: Developing growth strategies that promote greener lifestyles requires a good understanding of what factors affect people’s behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design. This publication presents responses from the most recent round of the OECD survey implemented in 2011 in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. Analysis comparing the data across countries, policy conditions and households’ characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This book is a milestone for all those interested by the challenging question of ways to promote greener behaviour, from policy makers to individual citizens.
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  • 25
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
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  • 26
    ISBN: 9789264110618
    Sprache: Portugiesisch
    Seiten: Online-Ressource (205 p.) , ill.
    Paralleltitel: Parallelausg. Integrating Climate Change Adaptation into Development Co-operation; Policy Guidance
    Paralleltitel: Parallelausg. Adaptation au changement climatique et coopération pour le développement ; Document d'orientation
    Paralleltitel: Parallelausg. Integración de la Adaptación en la Cooperación para el Desarrollo ; Guía sobre Políticas
    Paralleltitel: Parallelausg. Integrating Climate Change Adaptation into Development Co-operation: Policy Guidance
    Paralleltitel: Parallelausg. Adaptation au changement climatique et coopération pour le développement : Document d'orientation
    Paralleltitel: Parallelausg. Integración de la Adaptación en la Cooperación para el Desarrollo : Guía sobre Políticas
    Schlagwort(e): Environment ; Development
    Kurzfassung: As alterações climáticas são uma ameaça séria e a longo prazo que pode afetar todo o globo. Os seus impactes negativos atingirão as pessoas pobres e os países pobres de forma desproporcional e comprometerão a persecução dos seus objetivos de desenvolvimento. Integração da Adaptação às Alterações Climáticas na Cooperação para o Desenvolvimento fornece informação essencial e aconselha o modo de facilitação a integração da adaptação nos processos de desenvolvimento. Os objetivos deste guia para o desenvolvimento de políticas são: i) promover o entendimento das implicações das alterações climáticas na prática do desenvolvimento e a necessidade associada de integrar a adaptação ao clima nas agências de cooperação para o desenvolvimento e nos países parceiros; ii) identificar abordagens apropriadas para integrar a adaptação às alterações climáticas nas políticas de desenvolvimento aos níveis nacional, setorial e de projeto e nos contextos urbanos e rurais; e iii) identificar meios práticos para os doadores apoiarem os países em desenvolvimento parceiros nos seus esforços para reduzir a sua vulnerabilidade à variabilidade e alterações climáticas. Enquanto os esforços para integrar a adaptação aos às alterações climáticas serão conduzidos pelos países em desenvolvimento parceiros, os doadores internacionais têm um papel crítico a desempenhar no apoio a tais esforços. Este guia para o desenvolvimento de políticas é especialmente formatado para os agentes de definição de políticas e para as agências de cooperação e suas contrapartes nos governos dos países em desenvolvimento, bem como para as partes interessadas não governamentais.
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  • 27
    ISBN: 9789264096936
    Sprache: Englisch
    Seiten: Online-Ressource (70 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 28
    ISBN: 9789264097254
    Sprache: Englisch
    Seiten: Online-Ressource (92 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 29
    ISBN: 9789264108271
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 30
    ISBN: 9789264110489
    Sprache: Englisch
    Seiten: Online-Ressource (96 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 31
    ISBN: 9789264108295
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 32
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
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  • 33
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
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  • 34
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264122642
    Sprache: Englisch
    Seiten: Online-Ressource (21 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 456 ; Essai de stéroi͏̈dogenèse H295R
    Paralleltitel: Parallelausg. Essai n 456 : Essai de stéroi͏̈dogenèse H295R
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes an in vitro screen for chemical effects on steroidogenesis, specifically the production of 17ß-estradiol (E2) and testosterone (T). The human H295R adreno-carcinoma cell line, used for the assay, expresses genes that encode for all the key enzymes for steroidogenesis. After an acclimation period of 24 h in multi-well plates, cells are exposed for 48 h to seven concentrations of the test chemical in at least triplicate. Solvent and a known inhibitor and inducer of hormone production are run at a fixed concentration as negative and positive controls. At the end of the exposure period, cell viability in each well is analyzed. Concentrations of hormones in the medium can be measured using a variety of methods including commercially available hormone measurement kits and/or instrumental techniques such as liquid chromatography-mass spectrometry. Data are expressed as fold change relative to the solvent control and the Lowest-Observed-Effect-Concentration. If the assay is negative, the highest concentration tested is reported as the No-Observed-Effect-Concentration.
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  • 35
    ISBN: 9789264122819
    Sprache: Englisch
    Seiten: Online-Ressource (16 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 488 ; Essais de mutations génétiques des cellules somatiques et germinales de rongeurs transgéniques
    Paralleltitel: Parallelausg. Essai n 488 : Essais de mutations génétiques des cellules somatiques et germinales de rongeurs transgéniques
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes an in vivo assay that detects chemicals that may induce gene mutations. In this assay, transgenic rats or mice that contain multiple copies of chromosomally integrated plasmid or phage shuttle vectors are used. The transgenes contain reporter genes for the detection of various types of mutations induced by test substances. A negative control group and a minimum of 3 treatment groups of transgenic animals are treated for 28 consecutive days. Administration is usually followed by a 3-day period of time, prior to sacrifice, during which the agent is not administered and during which unrepaired DNA lesions are fixed into stable mutations. At the end of this 3-day period, the animals are sacrificed, genomic DNA is isolated from the tissue(s) of interest and purified. Mutations that have arisen during treatment are scored by recovering the transgene and analysing the phenotype of the reporter gene in a bacterial host deficient for the reporter gene. Mutant frequency, the reported parameter in these assays,is calculated by dividing the number of plaques/plasmids containing mutations in the transgene by the total number of plaques/plasmids recovered from the same DNA sample.
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  • 36
    ISBN: 9789264122550
    Sprache: Englisch
    Seiten: Online-Ressource (25 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 443 ; Étude étendue de toxicité pour la reproduction sur une génération
    Paralleltitel: Parallelausg. Essai n 443 : Étude étendue de toxicité pour la reproduction sur une génération
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is designed to provide an evaluation of reproductive and developmental effects that may occur as a result of pre- and postnatal chemical exposure as well as an evaluation of systemic toxicity in pregnant and lactating females and young and adult offspring. In the assay, sexually-mature males and females rodents (parental (P) generation) are exposed to graduated doses of the test substance starting 2 weeks before mating and continuously through mating, gestation and weaning of their pups (F1 generation). At weaning, pups are selected and assigned to cohorts of animals for reproductive/developmental toxicity testing (cohort 1), developmental neurotoxicity testing (cohort 2) and developmental immunotoxicity testing (cohort 3). The F1 offspring receive further treatment with the test substance from weaning to adulthood. Clinical observations and pathology examinations are performed on all animals for signs of toxicity, with special emphasis on the integrity and performance of the male and female reproductive systems and the health, growth, development and function of the offspring. Part of cohort 1 (cohort 1B) may be extended to include an F2 generation; in this case, procedures for F1 animals will be similar to those for the P animals.
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  • 37
    ISBN: 9789264096905
    Sprache: Englisch
    Seiten: Online-Ressource (82 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 38
    ISBN: 9789264097155
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 39
    ISBN: 9789264092211
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Policy Issues in Insurance no.13
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als The impact of the financial crisis on the insurance sector and policy responses
    Schlagwort(e): Versicherung ; Versicherungsmarkt ; Finanzkrise ; OECD-Staaten ; Finance and Investment ; Governance ; Versicherungsmarkt ; Finanzkrise
    Kurzfassung: This special report assesses the impact of the crisis on the insurance sector and reviews policy responses within OECD countries. It is based to a large extent on a quantitative and qualitative questionnaire that was circulated to OECD countries in 2009. The report shows that generallythe insurance sector demonstrated resilience to the crisis, though with some variation across the OECD, and concludes with a number of policy conclusions.
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  • 40
    ISBN: 9789264108868
    Sprache: Englisch
    Seiten: Online-Ressource (68 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 41
    ISBN: 9789264108738
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 42
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
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  • 43
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
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  • 44
    ISBN: 9788691513702
    Sprache: Serbisch
    Seiten: Online-Ressource
    Paralleltitel: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Paralleltitel: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Paralleltitel: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Schlagwort(e): Finance and Investment ; Taxation ; Trade ; Industry and Services
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  • 45
    ISBN: 9789264124974
    Sprache: Rumänisch
    Seiten: Online-Ressource (201 p.)
    Paralleltitel: Parallelausg. Paying for Biodiversity; Enhancing the Cost-Effectiveness of Payments for Ecosystem Services
    Paralleltitel: Parallelausg. Payer pour la biodiversité ; Améliorer l'efficacité-coût des paiements pour services écosystémiques
    Paralleltitel: Parallelausg. Paying for Biodiversity; Enhancing the Cost-Effectiveness of Payments for Ecosystem Services (Bulgarian version)
    Paralleltitel: Parallelausg. Paying for Biodiversity: Enhancing the Cost-Effectiveness of Payments for Ecosystem Services
    Paralleltitel: Parallelausg. Payer pour la biodiversité : Améliorer l'efficacité-coût des paiements pour services écosystémiques
    Paralleltitel: Parallelausg. Paying for Biodiversity: Enhancing the Cost-Effectiveness of Payments for Ecosystem Services (Bulgarian version)
    Schlagwort(e): Environment
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  • 46
    Online-Ressource
    Online-Ressource
    Warszawa : Wolters Kluwer Polska Sp. z o.o., Poland
    ISBN: 9789264045095
    Sprache: Polnisch
    Seiten: Online-Ressource (570 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Schlagwort(e): Finance and Investment ; Taxation
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  • 47
    Online-Ressource
    Online-Ressource
    Bratislava : Ministry of Environment, Slovak Republic
    ISBN: 9788088833567
    Sprache: Slowakisch
    Seiten: Online-Ressource (186 p.) , ill.
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews; Slovak Republic 2011
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE ; République slovaque 2011
    Paralleltitel: Parallelausg. OECD Environmental Performance Reviews: Slovak Republic 2011
    Paralleltitel: Parallelausg. Examens environnementaux de l'OCDE : République slovaque 2011
    Schlagwort(e): Environment ; Slovak Republic
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  • 48
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264122383
    Sprache: Englisch
    Seiten: Online-Ressource (17 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 235 ; Chironomus sp., essai d'immobilisation immédiate
    Paralleltitel: Parallelausg. Essai n 235 : Chironomus sp., essai d'immobilisation immédiate
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes an acute immobilisation assay on chronomids and is designed to complement existing Test Guidelines for chironomid chronic toxicity assays (TG 218, 219 and 233). The test method is based on TG 202: Daphnia sp. Acute Immobilisation Test. First instar Chironomus sp. larvae are exposed to a range of concentrations of the test substance in water-only vessels for a period of 48 hours. C. riparius is the preferred species but C. dilutus or C. yoshimatsui may also be used for the test. At least 20 larvae, preferably divided into four groups of five larvae each, should be used for each test concentration and for controls. In the definitive test, at least five test concentrations should be used, with a dilution water control and solvent control (if appropriate). Immobilisation is recorded at 24 and 48 hours, and if data allow, the EC50 is calculated at 24 and 48 hours. A limit test with a single concentration may also be performed at 100 mg/L of test substance or up to the practical limit of solubility (whichever is lowest) in order to demonstrate that the EC50 is greater than this concentration.
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  • 49
    ISBN: 9789264119598
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.) , ill.
    Serie: OECD Studies on Tourism
    Schlagwort(e): Environment ; Industry and Services
    Kurzfassung: Undertaken jointly with United Nations Environment Programme, the report analyses policies and issues related to climate change adaptation and mitigation in the tourism sector. It provides policy recommendations, with the objective to identify priority areas to be included in a framework for action in the area of climate change and tourism. A review of the state of policy-making on this important issue clearly indicates that greater efforts could be made by countries to understand the likely impacts of climate change on tourism; there is a low awareness of the tourism sector's climate change mitigation and adaptation needs; and that current policy, with few exceptions, is inadequate to the scale of the challenge, both on mitigation and adaptation.
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  • 50
    ISBN: 9789264069923
    Sprache: Englisch
    Seiten: Online-Ressource (25 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 201; Algues d'eau douce et cyanobactéries, essai d'inhibition de la croissance
    Paralleltitel: Parallelausg. Essai n 201: Algues d'eau douce et cyanobactéries, essai d'inhibition de la croissance
    Schlagwort(e): Environment
    Kurzfassung: The purpose of this test is to determine the effects of a substance on the growth of freshwater microalgae and/or cyanobacteria. Exponentially growing test organisms are exposed to the test substance in batch cultures over a period of normally 72 hours. The system response is the reduction of growth in a series of algal cultures exposed to, at least, five concentrations of a test substance. Three replicates at each test concentration should be used. The response is evaluated as a function of the exposure concentration in comparison with the average growth of control cultures. The cultures are allowed unrestricted exponential growth under nutrient sufficient conditions (two alternative growth media: the OECD and the AAP) and continuous fluorescent illumination. Growth and growth inhibition are quantified from measurements of the algal biomass as a function of time. The limit test corresponds to one dose level of 100 mg/L. This study includes: the determination, at least daily, of the algal biomass; the measure of the pH (at the beginning and at the end); microscopic observation. This Test Guideline describes two response variables: average specific growth rate, and yield.
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  • 51
    ISBN: 9789264104815
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Paralleltitel: Erscheint auch als Attractiveness for innovation
    Schlagwort(e): Innovation ; Auslandsinvestition ; Multinationales Unternehmen ; Standortfaktor ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Innovation ; Direktinvestition ; Multinationales Unternehmen
    Kurzfassung: Attractiveness for investment in innovation is high on the policy agenda in many countries as innovation is a key factor of growth and competitiveness in OECD countries. Virtually all governments are keen to attract international investment by multinational enterprises (MNEs) as a means to promote growth and employment, create new jobs and bring in new technologies. While all countries and regions have some policy measures in place that are aimed at increasing their attractiveness for innovation, it is less clear if these policies are effective. This report analyses the current trends in international investment in innovation and the attractiveness policies already implemented. These are often based on the more traditional instruments for attracting international investment. The book also explores in more detail the role of investment incentives that governments tend to give to international investors: their rationale, their impact and their usefulness. The evidence presented in this report raises clear policy issues and questions existing policies. A number of policy principles are formulated to guide policy makers.
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  • 52
    ISBN: 9789264107052
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Schlagwort(e): Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Kurzfassung: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
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  • 53
    ISBN: 9789264100817
    Sprache: Englisch
    Seiten: Online-Ressource (148 p.)
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als Benefits of investing in water and sanitation
    DDC: 628.1
    Schlagwort(e): Wasserversorgung ; Kanalisation ; Abwasserwirtschaft ; Kosten-Nutzen-Analyse ; Entwicklungsländer ; Environment ; Finance and Investment ; Entwicklungsländer ; Wasserwirtschaft ; Wasserversorgung ; Sanitäranlage ; Wasserversorgung ; Sanitäranlage ; Abwasserbeseitigung
    Kurzfassung: The provision of water supply, sanitation and wastewater services generates substantial benefits for public health, the economy and the environment. Benefit-to-cost ratios can be as high as 7 to 1 for basic water and sanitation services in developing countries. Wastewater treatment interventions, for example, generate significant benefits for public health, the environment and for certain economic sectors such as fisheries, tourism and property markets. The full magnitude of the benefits of water services is seldom considered for a number of reasons, including the difficulty in quantifying important non-economic benefits such as non-use values, dignity, social status, cleanliness and overall well-being. Also, information about the benefits of water services is usually hidden in the technical literature, where it remains invisible to key decision-makers in ministries. This report draws together and summarises existing information on the benefits of water and sanitation.
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  • 54
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264084865
    Sprache: Englisch
    Seiten: Online-Ressource (268 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. L'obésité et l'économie de la prévention ; Objectif santé
    Paralleltitel: Parallelausg. L'obésité et l'économie de la prévention : Objectif santé
    Paralleltitel: Erscheint auch als Sassi, Franco Obesity and the economics of prevention
    RVK:
    Schlagwort(e): Körpergewicht ; Gesundheitsvorsorge ; OECD-Staaten ; Social Issues/Migration/Health ; Übergewicht ; Wirtschaftliche Situation ; Prävention ; Fettsucht ; Prävention ; Gesundheitsökonomie
    Kurzfassung: Before 1980, rates were generally well below 10%. They have since doubled or tripled in many countries, and in almost half of the OECD, 50% or more of the population is overweight. A key risk factor for numerous chronic diseases, obesity is a major public health concern. This book contributes to evidence-based policy making by exploring multiple dimensions of the obesity problem. It examines the scale and characteristics of the epidemic, the respective roles and influence of market forces and governments, and the impact of interventions. It outlines an economic approach to the prevention of chronic diseases that provides novel insights relative to a more traditional public health approach. The analysis was undertaken by the OECD, partly in collaboration with the World Health Organization. The main chapters are complemented by special contributions from health and obesity experts, including Marc Suhrcke, Tim Lobstein, Donald Kenkel and Francesco Branca. “a valuable set of results and suggestions about the best preventive interventions to reduce the burden of obesity.” – Julio Frenk, Dean, Harvard School of Public Health “The positive message of this book is that the obesity epidemic can be successfully addressed.” – Ala Alwan, Assistant Director-General, World Health Organization “innovative and well-researched” – Martin McKee, Professor, London School of Hygiene & Tropical Medicine "A timely, valuable volume on a critical issue. Highly recommended."-Choice, July 2011
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  • 55
    ISBN: 9789264056701
    Sprache: Englisch
    Seiten: Online-Ressource (84 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. L'emploi d'après mandat ; Bonnes pratiques en matière de prévention des conflits d'intérêts
    Paralleltitel: Parallelausg. L'emploi d'après mandat : Bonnes pratiques en matière de prévention des conflits d'intérêts
    Paralleltitel: Erscheint auch als Post-public employment
    RVK:
    Schlagwort(e): Öffentlicher Sektor ; Privatwirtschaft ; Erwerbstätigkeit ; OECD-Staaten ; Governance ; Verwaltung ; Arbeitnehmer ; Berufliche Mobilität ; Privatwirtschaft
    Kurzfassung: The movement of personnel between employment in the public and private sectors, referred to as the “revolving door” phenomenon, raises particular attention in the context of the response of governments to the financial and economic crisis. This OECD survey of 30 member countries shows that the vast majority of countries have established basic standards for preventing post-public employment conflict of interest. But few have tailored these standards to address risk areas and professions such as regulators or public procurement officials. Enforcing standards and imposing suitable sanctions remains a challenge for many countries. The principles presented in this volume serve as a point of reference for policy makers and managers to review and modernise post-public employment policies. It is part of the pathfinding efforts of the OECD to promote public sector integrity for cleaner, fairer and stronger economies.
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  • 56
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264091320
    Sprache: Englisch
    Seiten: Online-Ressource (156 p.) , ill.
    Serie: OECD Tax Policy Studies no.19
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Schlagwort(e): Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Kurzfassung: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
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  • 57
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264087637
    Sprache: Englisch
    Seiten: Online-Ressource (252 p.) , ill.
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Paralleltitel: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Schlagwort(e): Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Kurzfassung: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 58
    ISBN: 9789264096158
    Sprache: Englisch
    Seiten: Online-Ressource (336 p.)
    Serie: Harmonisation of Regulatory Oversight in Biotechnology
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Safety assessment of transgenic organisms ; Vol. 4
    RVK:
    Schlagwort(e): Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Kurzfassung: The books on “Safety Assessment of Transgenic Organisms” constitute a compilation of the OECD Biosafety Consensus Documents. When published, Volume 1 and 2 contained the documents issued before 2006; Volume 3 and 4 are a continuation of the compilation up to 2010. The OECD Biosafety Consensus Documents identify elements of scientific information used in the environmental safety and risk assessment of transgenic organisms which are common to OECD member countries and some non members associated with the work. This is intended to encourage information sharing, promote harmonised practices, and prevent duplication of effort among countries. These books offer ready access to those consensus documents which have been issued on the website thus far. As such, it should be of value to applicants for commercial uses of transgenic organisms (crops, trees, microorganisms), to regulators and risk assessors in national authorities, as well as the wider scientific community. More information on the OECD's work related to the biosafety of transgenic organisms is found at BioTrack Online (http://www.oecd.org/biotrack).
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  • 59
    ISBN: 9789264095533
    Sprache: Englisch
    Seiten: Online-Ressource (90 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 60
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
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  • 61
    ISBN: 9789264090972
    Sprache: Englisch
    Seiten: Online-Ressource (16 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 442A ; Sensibilisation cutanée ; Essai de stimulation locale des ganglions lymphatiques; DA
    Paralleltitel: Parallelausg. Essai n 442A : Sensibilisation cutanée : Essai de stimulation locale des ganglions lymphatiques: DA
    Schlagwort(e): Environment
    Kurzfassung: The Local Lymph Node Assay: DA (LLNA: DA) is a non-radioactive modification to the LLNA method for identifying potential skin sensitizing test substances and measuring the proliferation of lymphocytes they induce in the auricular lymph nodes. The method, described in mouse (CBA/J strain), is based on measurement of the adenosine triphosphate (ATP) content by bioluminescence as an indicator of this proliferation. A minimum of four animals is used per dose group, with a minimum of three concentrations of the test substance, plus a concurrent negative control group and, if appropriate, a positive control group. The experimental schedule is during 8 days. The time from animal sacrifice to measurement of ATP should not exceed 30 min. The procedure from excision of lymph nodes to ATP measurement should be kept uniform for each animal and completed within 20 minutes. The luciferin/luciferase method is applied to measure the bioluminescence in Relative Luminescence Units (RLU). This study includes: measurements (weighing, RLU), and clinical daily observations. The results are expressed as the Stimulation Index (SI) obtained by calculation. The SI should be ¡Ý1.8 before further evaluation of the test material as a potential skin sensitizer is warranted.
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  • 62
    ISBN: 9789264090996
    Sprache: Englisch
    Seiten: Online-Ressource (15 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 442B ; Sensibilisation cutanée ; Essai de stimulation locale des ganglions lymphatiques; BrdU- ELISA
    Paralleltitel: Parallelausg. Essai n 442B : Sensibilisation cutanée : Essai de stimulation locale des ganglions lymphatiques: BrdU- ELISA
    Schlagwort(e): Environment
    Kurzfassung: The Local Lymph Node Assay: BrdU-ELISA (LLNA:BrdU-ELISA) is a non-radioactive modification to the LLNA method for identifying potential skin sensitizing test substances and measuring the proliferation of lymphocytes they induce in the auricular lymph nodes. The method described in mouse is based on the use of measuring 5-bromo-2-deoxyuridine (BrdU) content, an analogue of thymidine, as an indicator of this proliferation. A minimum of four animals is used per dose group, with a minimum of three concentrations of the test substance, plus a concurrent negative control group and a positive control group. The experimental schedule is during 6 days. Thereafter, the animals are killed and a single cell suspension of lymph node cells (LNC) is prepared. The procedure for preparing the LNC is crucial, in particular for the small lymph nodes in NC animals. Then the BrdU content in DNA of lymphocytes is measured by ELISA using a commercial kit of by Flow Cytometry (FCM). This study includes: measurements (weighing, BrdU) and clinical daily observations. The results are expressed as the Stimulation Index (SI) obtained by calculation from the mean BrdU labelling index. The SI should be ≥1.6 for the ELISA method or ≥2.7 for the FCM method for identifying the test material as a potential skin sensitizer.
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  • 63
    ISBN: 9789264090934
    Sprache: Englisch
    Seiten: Online-Ressource (30 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 3
    Paralleltitel: Parallelausg. Essai n 317 ; Bioaccumulation chez les oligochètes terrestres
    Paralleltitel: Parallelausg. Essai n 317 : Bioaccumulation chez les oligochètes terrestres
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes procedures designed to assess bioaccumulation of chemicals in soil oligochaetes. The parameters which characterise the bioaccumulation of a substance include the bioaccumulation factor (BAF), the uptake rate constant (ks) and the elimination rate constant (ke). The test consists of two phases: the uptake (exposure) phase and the elimination (post-exposure) phase. An elimination phase is always required unless uptake of the test substance during the exposure phase has been insignificant. The test organisms are exposed to the test substance during the uptake phase. The test substance is incorporated into the soil; it is recommended to use the artificial soil described in the OECD Test Guideline 207 (Earthworm, acute toxicity test). The uptake phase should be of 14 days (enchytraeids) or 21 days (earthworms) unless it is demonstrated that steady state has been reached. For the elimination phase, the worms are transferred to a soil free of test substance. The elimination phase is generally of 21 days.
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  • 64
    Online-Ressource
    Online-Ressource
    Beijing : Chinese Academy of Governance, China
    ISBN: 9787515000718
    Sprache: Chinesisch
    Seiten: Online-Ressource (302 p.) , ill.
    Paralleltitel: Parallelausg. Taxation, Innovation and the Environment
    Paralleltitel: Parallelausg. La fiscalité, l'innovation et l'environnement
    Schlagwort(e): Environment ; Taxation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 65
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264088818
    Sprache: Englisch
    Seiten: Online-Ressource (200 p.) , ill.
    Serie: OECD Health Policy Studies
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Optimiser les dépenses de santé
    Paralleltitel: Erscheint auch als Value for money in health spending
    RVK:
    Schlagwort(e): Gesundheitskosten ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitsausgaben ; Reform ; Kostendämpfung
    Kurzfassung: Health spending continues to rise inexorably, growing faster than the economy in most OECD countries. Most of this spending comes from the public purse. Given the recent economic downturn, countries are looking for ways to improve the efficiency of health spending. This publication examines current efforts to improve health care efficiency, including tools that show promise in helping health systems provide the best care for their money, such as pay for performance, co-ordination of care, health technology assessment and clinical guidelines, pharmaceutical re-imbursement and risk-sharing agreements, and information and communication technology.
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  • 66
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264088702
    Sprache: Englisch
    Seiten: Online-Ressource (160 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als News in the internet age
    DDC: 070.4
    RVK:
    RVK:
    Schlagwort(e): 1950-2009 ; Informationsmarkt ; Presseerzeugnis ; Presseverlag ; Innovation ; Elektronische Publikation ; Internet ; OECD-Staaten ; Science and Technology ; Zeitung ; Internet ; Wertschöpfung
    Kurzfassung: The economics of news production and distribution is in a state of radical change. After very profitable years, newspaper publishers in most OECD countries face declining advertising revenues and significant reductions in titles and circulation. About 20 out of 30 OECD countries face declining newspaper readership, which is now at its lowest among younger people. At the same time, many promising forms of news creation and distribution are being tested. Some of these are empowered by increasing technological sophistication, new information intermediaries and the resulting decentralised forms of content creation. However, despite these new possibilities, no business and/or revenue-sharing models have been found to finance in-depth independent news production. This raises questions about the supply of high-quality journalism in the longer term and roles that government support might take in supporting a diverse and local press without putting its independence at stake. This study provides an in-depth treatment of the global newspaper publishing market and its evolution, with a particular view on the development of online news and related challenges.
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  • 67
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264087255
    Sprache: Englisch
    Seiten: Online-Ressource (384 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Regional development policies in OECD countries
    RVK:
    Schlagwort(e): Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Mitgliedsstaaten ; Regionalpolitik
    Kurzfassung: Policy makers need both a handy reference guide to the regional policies of their own and other countries and a broader analysis of trends in regional policies, based on sound, comparable information. Regional Policies in OECD Countries responds to this need. It is the first systematic, comparative analysis of OECD countries’ regional policies. The report addresses fundamental regional policy concerns, such as: problem recognition; the objectives of regional policy; the legal/institutional framework; the urban/rural framework; budget structures; and the governance mechanisms linking national and sub-national governments as well as sectors. It begins with an overview of the regional policy today. This is followed by country profiles covering the 31 OECD members. The profiles share a common conceptual framework, allowing countries to see how their experiences measure up. The report also contains several annexes, which cover some of the countries that are candidates for accession to the OECD or with which the OECD has enhanced engagement. The annexes also cover the key topics of cross-border cooperation and trends in urban-rural linkages, especially efforts to control urban sprawl. The report will help countries to better understand regional policies and to formulate and diffuse horizontal policy recommendations. The analysis suggests an important role for regional policies in shaping sustainable endogenous development, in particular well-developed governance mechanisms to better respond to the different opportunities and demands of regions and to improve policy efficiency. This report is a unique source of regional policy information and of special interest to policy makers, researchers, and others engaging with regional development.
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  • 68
    ISBN: 9789264095472
    Sprache: Englisch
    Seiten: Online-Ressource (58 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 69
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264094901
    Sprache: Englisch
    Seiten: Online-Ressource (212 p.)
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Systèmes de santé ; efficacité et politiques
    Paralleltitel: Parallelausg. Systèmes de santé : efficacité et politiques
    Paralleltitel: Erscheint auch als Health care systems
    RVK:
    Schlagwort(e): Gesundheitsversorgung ; Gesundheitsökonomik ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Gesundheitspolitik
    Kurzfassung: People in OECD countries are healthier than ever before, as shown by longer life expectancy and lower mortality for diseases such as cancer. At the same time, total spending on health care now absorbs over 9% of GDP on average in the OECD. Achieving value for money in the health care sector is an important objective in all OECD countries. The book takes an in-depth look at health care in OECD countries today. What is the status of people’s health? How do we measure health outcomes? How do we assess the efficiency of health care systems? How are health policies and institutions linked with the performance of health care systems? The chapters explore the answers to such questions. They cover: trends in health care outcomes and spending; ways of assessing efficiency; new indicators of health care policies and institutions; and the characteristics and performance of health care systems.
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  • 70
    ISBN: 9789264095564
    Sprache: Englisch
    Seiten: Online-Ressource (100 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 71
    ISBN: 9789264095649
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 72
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264091375
    Sprache: Englisch
    Seiten: Online-Ressource (276 p.) , ill.
    Paralleltitel: Erscheint auch als Cities and climate change
    RVK:
    RVK:
    RVK:
    RVK:
    Schlagwort(e): Klimawandel ; Stadt ; Kommunalpolitik ; Kommunalverwaltung ; OECD-Staaten ; Klima ; Environment ; Governance ; Urban, Rural and Regional Development ; Klima ; Klimakatastrophe ; Klimaveränderung ; Klimawandel ; Stadt ; Klimaänderung
    Kurzfassung: As the hubs of economic activity, cities drive the vast majority of the world’s energy use and are major contributors to global greenhouse gas emissions. Because they are home to major infrastructure and highly concentrated populations, cities are also vulnerable to the impacts of climate change, such as rising sea levels, warmer temperatures and fiercer storms. At the same time, better urban planning and policies can reduce energy use and greenhouse gas emissions and improve the resilience of urban infrastructure to climate change, thus shaping future trends. This book shows how city and metropolitan regional governments working in tandem with national governments can change the way we think about responding to climate change. The chapters analyse: trends in urbanisation, economic growth, energy use and climate change; the economic benefits of climate action; the role of urban policies in reducing energy demand, improving resilience to climate change and complementing global climate policies; frameworks for multilevel governance of climate change including engagement with relevant stakeholders; and the contribution of cities to “green growth”, including the “greening” of fiscal policies, innovation and jobs. The book also explores policy tools and best practices from both OECD and some non-member countries. Cities and Climate Change reveals the importance of addressing climate change across all levels of government. Local involvement through “climate-conscious” urban planning and management can help achieve national climate goals and minimise tradeoffs between environmental and economic priorities at local levels. The book will be relevant to policy makers, researchers, and others with an interest in learning more about urbanisation and climate change policy.
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  • 73
    ISBN: 9789264087095
    Sprache: Englisch
    Seiten: Online-Ressource (136 p.)
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Paralleltitel: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    Schlagwort(e): Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Kurzfassung: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
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  • 74
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Schlagwort(e): Governance ; Taxation ; Trade ; Chinese Taipei
    Kurzfassung: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
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  • 75
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
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  • 76
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
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  • 77
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
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  • 79
    ISBN: 9789264085930
    Sprache: Englisch
    Seiten: Online-Ressource (46 p)
    Paralleltitel: Parallelausg. Réduire les coûts de gestion des produits chimiques ; Comment l'OCDE aide les gouvernements et l'industrie
    Paralleltitel: Parallelausg. Réduire les coûts de gestion des produits chimiques : Comment l'OCDE aide les gouvernements et l'industrie
    Schlagwort(e): Environment ; Governance ; Industry and Services
    Kurzfassung: The chemicals industry - including industrial chemicals, pharmaceuticals, pesticides, food and feed additives and cosmetics - is one of the world’s largest industrial sectors. Many chemical products are traded internationally. Varying national requirements can mean duplication of efforts and significant costs for the chemicals industry, as well as posing barriers to trade. By agreeing on test methods and data quality and sharing the workload of chemical safety testing and assessments, countries together achieve environmentally sustainable and cost-effective results. For non-clinical health and safety testing, for example, the results of such studies carried out on a chemical product in one OECD country must be accepted by the others as long as it was carried out in accordance with the OECD Test Guidelines and Principles of Good Laboratory Practice. This saves the chemicals industry the expense of duplicative testing for products that are marketed in more than one country. This report analyses the rigorous and comprehensive system for assessing and managing chemicals that helps governments and industry save about EUR 150 million each year, through “work sharing” facilitated by the OECD.
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  • 80
    ISBN: 9789264095434
    Sprache: Englisch
    Seiten: Online-Ressource (324 p.)
    Serie: Harmonisation of Regulatory Oversight in Biotechnology
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Safety assessment of transgenic organisms ; Vol. 3
    RVK:
    Schlagwort(e): Agriculture and Food ; Environment ; Science and Technology ; Transgene Pflanzen ; Umweltgefährdung ; Risikoanalyse
    Kurzfassung: The books on “Safety Assessment of Transgenic Organisms” constitute a compilation of the OECD Biosafety Consensus Documents. When published, Volume 1 and 2 contained the documents issued before 2006; Volume 3 and 4 are a continuation of the compilation up to 2010. The OECD Biosafety Consensus Documents identify elements of scientific information used in the environmental safety and risk assessment of transgenic organisms which are common to OECD member countries and some non members associated with the work. This is intended to encourage information sharing, promote harmonised practices, and prevent duplication of effort among countries. These books offer ready access to those consensus documents which have been issued on the website thus far. As such, it should be of value to applicants for commercial uses of transgenic organisms (crops, trees, microorganisms), to regulators and risk assessors in national authorities, as well as the wider scientific community. More information on the OECD's work related to the biosafety of transgenic organisms is found at BioTrack Online (http://www.oecd.org/biotrack).
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  • 81
    ISBN: 9789264095502
    Sprache: Englisch
    Seiten: Online-Ressource (72 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 82
    ISBN: 9789264095588
    Sprache: Englisch
    Seiten: Online-Ressource (66 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Paralleltitel: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 83
    ISBN: 9789264095830
    Sprache: Englisch
    Seiten: Online-Ressource (312 p.)
    Paralleltitel: Erscheint auch als Open for business
    RVK:
    RVK:
    Schlagwort(e): Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Kurzfassung: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Schlagwort(e): Governance ; Taxation ; Trade ; Peru
    Kurzfassung: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
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  • 85
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 54 p. , 21 x 29.7cm
    Serie: OECD Environment Working Papers no.13
    Schlagwort(e): Environment
    Kurzfassung: Debates exist between those who claim that environmental policy will impose additional burdens and costs on industries, thus impairing their competitiveness, and those who claim that improved environmental performance can spur competitiveness. These arguments often surface when new environmental policy regulation are considered, e.g. when the REACH Directive was introduced in Europe, or when a government is considering the introduction of a carbon tax. The report develops a conceptual framework to shed some light on this difficult debate. Competitiveness impacts of environmental policies may derive from the policy itself, or from the improvements of the environmental performance that derives from the policy. These impacts can be analysed at either firm or industry levels; they may differ over the short and long term. Globalisation, with the increasing role of MNEs and mobile capital and labour, is adding more complexity. This framework is used to decipher some of the messages that come out of empirical studies on these issues. Empirical evidence is mixed, and the paper identifies methodological and substantive reasons why empirical research fails to determine the relationship between environmental policy and competitiveness. Lessons derive from this literature review. Typically, even when implementing the environmental policy is clearly in the overall interest of society, the costs and benefits of the policy are unlikely to be equally shared among economic agents. While some win, individual firms or industries may stand to lose. Policy design should make sure that the adverse competitiveness impacts are not unnecessarily large, for example by paying attention to predictability, transition periods, and transaction costs. Specific measures to support the losers in their adjustment can also be developed. Sometimes measures to mitigate the adverse competitiveness impacts of an environmental policy are necessary to achieve political support for the policy. In those instances, the planned measures should be carefully analysed from several angles to ensure that they do not inadvertently hurt the efficiency and effectiveness of the original policy. More work is required to further explore these issues, which are consequential for the design, the implementation and the enforcement of environmental policies.
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  • 86
    ISBN: 9789264090910
    Sprache: Englisch
    Seiten: Online-Ressource (29 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 233 ; Essai de toxicité sur le cycle de vie des chironomes dans un système eau-sédiment chargé ou eau chargée-sédiment
    Paralleltitel: Parallelausg. Essai n 233 : Essai de toxicité sur le cycle de vie des chironomes dans un système eau-sédiment chargé ou eau chargée-sédiment
    Schlagwort(e): Environment
    Kurzfassung: This Guideline is designed to assess the effects of prolonged exposure of chemicals to the life-cycle of the sediment-dwelling freshwater dipteran Chironomus sp. First instar chironomid larvae are exposed to five concentrations of the test chemical in sediment-water systems. The test substance is spiked into the water or alternatively the sediment, and first instar larvae are subsequently introduced into test beakers in which the sediment and water concentrations have been stabilised. Chironomid emergence, time to emergence, and sex ratio of the fully emerged and alive midges are assessed. Emerged adults are transferred to breeding cages, to facilitate swarming, mating and oviposition. The number of egg ropes produced and their fertility are assessed. From these egg ropes, first instar larvae of the 2nd generation are obtained. These larvae are placed into freshly prepared test beakers (spiking procedure as for the 1st generation) to determine the viability of the 2nd generation through an assessment of their emergence, time to emergence and the sex ratio of the fully emerged and alive midges. All data are analysed either by a regression model to estimate the concentration that would cause X% reduction in the relevant endpoint, or by using hypothesis testing to determine a No Observed Effect Concentration (NOEC).
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  • 87
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264070882
    Sprache: Englisch
    Seiten: Online-Ressource (20 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 417; Toxicocinétique
    Paralleltitel: Parallelausg. Essai n 417: Toxicocinétique
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes in vivo studies that provide information on mass balance, absorption, bioavailability, tissue distribution, metabolism, excretion, and basic toxicokinetic parameters [e.g. AUC], as well as supplemental approaches that may provide useful information on toxicokinetics. Information from toxicokinetic studies helps to relate concentration or dose to the observed toxicity and to understand its mechanism of toxicity. The test substance ("unlabelled" or "radiolabelled" forms) is normally administered by an oral route, but other routes of administration may be applicable. Single dose administration of the substance (preferably a minimum of two dose levels) may be adequate, but repeated dose may be needed in some circumstances. Toxicokinetic studies should preferably be carried out in the same species as that used in other toxicological studies performed with the substance (normally the rat, a minimum of 4 animals of one sex for each dose). Initial estimation of absorption can be achieved by mass balance determination, but further investigations such as intravenous (IV) administration and biliary excretion studies might be necessary. Bioavailability can be determined from plasma/blood kinetics of oral and IV groups. The percent of the total dose in tissues should at a minimum be measured at the termination of experiment,but additional time points may also be needed. Metabolites present at 5 % or greater of the administered dose should be identified. The rate and extent of excretion of the administered dose should be determined by measuring the percent recovered dose from urine, faeces and expired air.
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  • 88
    ISBN: 9789264070080
    Sprache: Englisch
    Seiten: Online-Ressource (18 p.)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 209; Boue activée, essai d'inhibition de la respiration (oxydation du carbone et de l'ammonium)
    Paralleltitel: Parallelausg. Essai n 209: Boue activée, essai d'inhibition de la respiration (oxydation du carbone et de l'ammonium)
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline is designed to assess the effects of a substance on micro-organisms from activated sludge of waste-water treatment plants by measuring their respiration rate (carbon and/or ammonium oxidation) as oxygen consumption. The test results may also serve as an indicator of suitable non-inhibitory concentrations of test substances to be used in biodegradability tests. The test allows the determination of ECx and/or NOEC values of the test substance. The inhibition of three different oxygen uptakes may be determined, i.e. total, heterotrophic only, and that due to nitrification in the absence and presence of N-allylthiourea, a specific nitrification inhibitor. For obtaining both NOEC and ECx, six controls and five treatment concentrations in a geometric series with five replicates are recommended. In each test vessel, test mixtures containing water, synthetic sewage feed and the test substance are incubated at the pH of 7.5 ±0.5 and the temperature within 20±2°C under forced aeration to keep the dissolved oxygen concentration above 60-70% saturation. The oxygen consumption is measured after 3 hours of exposure and additional measurements at 30 minutes of exposure can be performed in the case that the test substance is rapidly degraded.
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  • 89
    Online-Ressource
    Online-Ressource
    Beijing : Chinese Environmental Science Press
    ISBN: 9787511103338
    Sprache: Chinesisch
    Seiten: Online-Ressource (227 p.) , ill.
    Paralleltitel: Parallelausg. Ensuring Environmental Compliance; Trends and Good Practices
    Paralleltitel: Parallelausg. Faire respecter les normes environnementales ; Tendances et bonnes pratiques
    Paralleltitel: Parallelausg. Ensuring Environmental Compliance: Trends and Good Practices
    Paralleltitel: Parallelausg. Faire respecter les normes environnementales : Tendances et bonnes pratiques
    Schlagwort(e): Environment ; Governance
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  • 90
    ISBN: 9789264095625
    Sprache: Englisch
    Seiten: Online-Ressource (76 p.)
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Druckausg.
    Paralleltitel: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Kurzfassung: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 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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  • 91
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264077225
    Sprache: Englisch
    Seiten: Online-Ressource (278 p.)
    Paralleltitel: Parallelausg. L'éco-innovation dans l'industrie ; favoriser la croissance verte
    Paralleltitel: Parallelausg. L'éco-innovation dans l'industrie : favoriser la croissance verte
    Paralleltitel: Erscheint auch als Eco-innovation in industry
    RVK:
    RVK:
    Schlagwort(e): Industrie ; Innovationsmanagement ; Umwelttechnik ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Industrie ; Nachhaltigkeit ; OECD
    Kurzfassung: Eco-innovation will be a key driver of industry efforts to tackle climate change and realise “green growth” in the post-Kyoto era. Eco-innovation calls for faster introduction of breakthrough technologies and for more systemic application of available solutions, including non-technological ones. It also offers opportunities to involve new players, develop new industries and increase competitiveness. Structural change in economies will be imperative in coming decades. This book presents the research and analysis carried out during the first phase of the OECD Project on Sustainable Manufacturing and Eco-innovation. Its aim is to provide benchmarking tools on sustainable manufacturing and to spur eco-innovation through better understanding of innovation mechanisms. It reviews the concepts and forms an analytical framework; analyses the nature and processes of eco-innovation; discusses existing sustainable manufacturing indicators; examines methodologies for measuring eco-innovation; and takes stock of national strategies and policy initiatives for eco-innovation.
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  • 92
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    ISSN: 1609-7521
    Sprache: Englisch
    Seiten: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Schlagwort(e): Governance ; Taxation ; Trade
    Kurzfassung: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
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  • 95
    Sprache: Englisch
    Seiten: 54 S.
    Zusätzliches Material: graph. Darst., Tab., Lit.Hinw.
    Ausgabe: Online-Ausg. Online Ressource
    Serie: OECD green growth papers 2010, 01
    Serie: Industry and innovation
    Schlagwort(e): Informationstechnik ; Kommunikationstechnik ; Bedeutung ; Rolle ; Wirkung ; Auswirkung ; Klimaänderung ; Umwelt ; Ökologie ; Wirtschaftswachstum ; Umwelttechnik ; Produktion ; Branche ; Erwärmung ; Environment ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Information and communication technologies (ICTs) are a key enabler of “green growth” in all sectors of the economy. They are a key part of government strategies for a sustainable economic recovery. This report looks at how ICTs can improve their own environmental performance, and how they can be used to improve environmental performance throughout the economy and society. Direct environmental impacts of ICTs are considerable in areas such as energy use, materials throughput and end-of-life treatment. Government “green ICT” policies can be instrumental in promoting life-cycle approaches for improved R&D and design of ICT goods, services and systems. Innovative ICT applications enable sustainable production and consumption across the entire economy. The potential for improving environmental performance targets specific products, but also entire systems and industry sectors, e.g. construction, transport, energy.
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  • 96
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264090897
    Sprache: Englisch
    Seiten: Online-Ressource (25 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 2
    Paralleltitel: Parallelausg. Essai n 223 ; Oiseaux, essai de toxicité orale aigue͏̈
    Paralleltitel: Parallelausg. Essai n 223 : Oiseaux, essai de toxicité orale aigue͏̈
    Schlagwort(e): Environment
    Kurzfassung: This Test Guideline describes procedures designed to estimate the acute oral toxicity of substances to birds, and it provides three testing options: (1) limit dose test, (2) LD50-slope test, and (3) LD50-only test. The LD50-slope and LD50-only options are sequential testing procedures. The test method selected will depend on whether or not a definitive median dose (LD50) and slope of the dose-response curve are both needed. The limit dose test is the preferred test when toxicity is expected to be low and lethality is unlikely at the limit dose. The limit dose should be adequate for assessment purposes, and it is usually 2000 mg/kg-bwt. Five or ten birds are tested at the limit dose in addition to a control group. The LD50-slope test is the preferred test when regulatory or other requirements determine that the slope of the dose-response curve and/or the confidence interval is required in addition to an estimate of the LD50. This is a 3- or 4-stage test with 24 or 34 birds in addition to a control group. The LD50-only test is the preferred test when regulatory or other requirements determine that only the median lethal dose is required but neither the slope of the dose response curve or the confidence interval for the LD50 is required. This may be the appropriate test to estimate a percentile of a species sensitivity distribution of LD50s and to provide information for product labelling purposes. This test has two stages, with 14 birds in addition to a control group. Software to be used with TG 223. Click here. Software not part of the Mutual Acceptance of Data.
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  • 97
    ISBN: 9789264071100
    Sprache: Englisch
    Seiten: Online-Ressource (20 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 429; Sensibilisation cutanée ; Essai de stimulation locale des ganglions lymphatiques
    Paralleltitel: Parallelausg. Essai n 429: Sensibilisation cutanée : Essai de stimulation locale des ganglions lymphatiques
    Schlagwort(e): Environment
    Kurzfassung: The basic principle underlying the Local Lymph Node Assay (LLNA) in mouse is that sensitizers induce a primary proliferation of lymphocytes in the auricular lymph nodes draining the site of chemical application. This proliferation is proportional to the dose applied and provides a measurement of sensitisation. The method described is based on the use of radioactive labelling to measure cell proliferation. A minimum of four animals is used per dose group, with a minimum of three concentrations of the test substance, plus a negative control group treated with the vehicle only, and a positive control, as appropriate. The experimental schedule of the assay is during 6 days. Thereafter, the animals are killed and a cell suspension of lymph node cells is prepared. The incorporation of 3H-methyl thymidine is measured by ¦Â-scintillation counting as disintegrations per minute (DPM). The Test Guideline includes performance standards that can be used to evaluate the validation status of new and/or modified test methods that are functionally and mechanistically similar to the LLNA. A reduced LLNA approach which could use up to 40% fewer animals is also described as an option. This study includes: measurements (weighing, DPM), and clinical daily observations. Results are expressed as the Stimulation Index (SI).The SI is obtained by calculation and should be ¡Ý3 before classification of the test material as a skin sensitizer is warranted.
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264091016
    Sprache: Englisch
    Seiten: Online-Ressource (23 p)
    Serie: OECD Guidelines for the Testing of Chemicals, Section 4
    Paralleltitel: Parallelausg. Essai n 487 ; Essai in vitro de micronoyaux sur cellules de mammifères
    Paralleltitel: Parallelausg. Essai n 487 : Essai in vitro de micronoyaux sur cellules de mammifères
    Schlagwort(e): Environment
    Kurzfassung: 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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  • 99
    ISBN: 9789264086883
    Sprache: Griechisch
    Seiten: Online-Ressource (422 p.)
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2008
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2008
    Paralleltitel: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2008
    Paralleltitel: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2008
    Schlagwort(e): Taxation
    Bibliothek Standort Signatur Band/Heft/Jahr Verfügbarkeit
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  • 100
    ISBN: 9789264090231
    Sprache: Englisch
    Seiten: Online-Ressource (116 p.) , ill.
    Paralleltitel: Parallelausg. La transition vers une économie sobre en carbone ; objectifs publics et pratiques des entreprises
    Paralleltitel: Parallelausg. La transition vers une économie sobre en carbone : objectifs publics et pratiques des entreprises
    Paralleltitel: Erscheint auch als Transition to a low-carbon economy
    RVK:
    Schlagwort(e): Klimawandel ; Umweltmanagement ; OECD-Staaten ; Environment ; Finance and Investment ; Industry and Services ; OECD ; Umweltbezogenes Management ; Klimaänderung
    Kurzfassung: Companies are increasingly aware of the need to address climate change. However, while many companies are taking action to address climate change, many others are still lagging behind. This report surveys responsible business practices addressing climate change and driving the shift to a low-carbon economy. It summarises policies, regulations and other instruments in support of a low carbon economy in OECD countries and emerging economies, and analyses corporate responses to these drivers. Using the principles of responsible business conduct identified in the OECD Guidelines for Multinational Enterprises, this report reviews three key areas of corporate action: accounting for greenhouse gas emissions; achieving emissions reductions; and engaging suppliers, consumers and other stakeholders.
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