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  • 2015-2019  (489)
  • 2000-2004  (33)
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  • Paris : OECD Publishing  (522)
  • OECD-Staaten  (522)
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  • 1
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Serie: OECD environment working papers no. 145
    Schlagwort(e): Parken ; Preismanagement ; Umweltverträglichkeit ; Wohlfahrtsanalyse ; Verkehrspolitik ; OECD-Staaten ; Environment ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Parking policies have significant environmental and economic implications, which have often been left unconsidered. This paper reviews the relevant literature to provide a deeper understanding of the main environmental and economic consequences of common parking policies, and suggest policy options to protect the environment and increase social welfare.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 2
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Serie: OECD economic policy paper no. 26 (February 2019)
    Serie: OECD Economic Policy Papers no.26
    Schlagwort(e): Digitalisierung ; Informationstechnik ; Produktivitätsentwicklung ; Innovationsdiffusion ; Technologiepolitik ; Industriepolitik ; Qualifikation ; Wettbewerb ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper presents a range of policies to enhance adoption of digital technologies and firm productivity. It quantifies illustratively the effect of policy changes by combining the results of two recent OECD analyses on the drivers of adoption and their productivity benefits. Increasing access to high-speed internet, upgrading technical and managerial skills and implementing product and labour market reforms to facilitate the reallocation of resources in the economy are found to be the main factors supporting the efficient adoption of a selection of digital technologies. The most productive firms have benefitted relatively more from digitalisation in the past, contributing to a widening productivity gap with less productive firms. Policies should create the conditions for efficient adoption by less productive firms, which would help them to catch up, achieving a double dividend in terms of growth and inclusiveness. Enhancing skills has a key role to play in this area since less productive firms suffer relatively more from skill shortages.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 3
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Suppl.: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Serie: OECD taxation working papers no. 41
    Schlagwort(e): Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 4
    Online-Ressource
    Online-Ressource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264484580
    Sprache: Englisch
    Seiten: 1 Online-Ressource (252 Seiten) , Diagramme
    Ausgabe: Launch version
    Serie: OECD health policy studies
    Paralleltitel: Available in another form
    Paralleltitel: Erscheint auch als The heavy burden of obesity
    Schlagwort(e): Körpergewicht ; Gesundheitsvorsorge ; Gesundheitsökonomik ; OECD-Staaten ; EU-Staaten ; G20-Staaten ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; OECD ; Gesundheitsvorsorge ; Körpergewicht ; Fettsucht ; Übergewicht
    Kurzfassung: Almost one in four people in OECD countries is currently obese. This epidemic has far-reaching consequences for individuals, society and the economy. Using microsimulation modelling, this book analyses the burden of obesity and overweight in 52 countries (including OECD, European Union and G20 countries), showing how overweight reduces life expectancy, increases healthcare costs, decreases workers' productivity and lowers GDP. The report makes the urgent economic case to scale up investments in policies to promote healthy lifestyles and tackle this growing global public health problem. The book evaluates a number of policies which could significantly improve health outcomes while being an excellent investment for countries.
    Anmerkung: Literaturverzeichnis: Seite 243-252
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  • 5
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 29 Seiten) , Illustrationen
    Serie: OECD social, employment and migration working papers no. 224
    Schlagwort(e): Arbeitslosigkeit ; Arbeitsuche ; Arbeitsverwaltung ; Arbeitsvermittlung ; Arbeitsmarktpolitik ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Profiling tools help to deliver employment services more efficiently. They can ensure that more costly, intensive services are targeted at jobseekers most at risk of becoming long term unemployed. Moreover, the detailed information on the employment barriers facing jobseekers obtained through the profiling process can be used to tailor services more closely to their individual needs. While other forms of profiling exist, the focus is on statistical profiling, which makes use of statistical models to predict jobseekers’ likelihood of becoming long-term unemployed. An overview on profiling tools currently used throughout the OECD is presented, considerations for the development of such tools, and some insights into the latest developments such as using “click data” on job searches and advanced machine learning techniques. Also discussed are the limitations of statistical profiling tools and options for policymakers on how to address those in the development and implementation of statistical profiling tools.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 6
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264832701 , 9789264434738 , 9789264108905
    Sprache: Englisch
    Seiten: 1 Online-Ressource (232 p.) , 21 x 28cm.
    Serie: Social Institutions and Gender Index
    Paralleltitel: Erscheint auch als SIGI 2019 Global Report
    Schlagwort(e): Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; OECD-Staaten ; Welt ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Development
    Kurzfassung: Over the past decade, the Social Institutions and Gender Index (SIGI) has consistently shown that governments need to look at discriminatory laws, social norms and practices to achieve gender equality and promote women’s empowerment. This 2019 global report provides an overview of the main outcomes of the SIGI in relation to women and the family, their physical integrity, access to productive and financial resources and their civic rights. Building on these outcomes, this report provides a set of policy recommendations to enhance governments’ efforts to deliver their gender-equality commitments through a three-pronged approach: starting with legal reforms and transformative gender policies, enforcing laws through community mobilisation and empowerment, and learning about the efficiency of policy through monitoring.
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264434738
    Sprache: Englisch
    Seiten: 1 Online-Ressource (229 Seiten) , Illustrationen
    Serie: Social Institutions and Gender Index
    Paralleltitel: Erscheint auch als SIGI 2019 Global Report
    Schlagwort(e): Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; OECD-Staaten ; Welt ; Amtsdruckschrift ; Graue Literatur
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  • 8
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Serie: OECD environment working papers no. 142
    Schlagwort(e): Produkthaftung ; Online-Handel ; OECD-Staaten ; Environment ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Extended producer responsibility or product stewardship is a policy approach that aims to increase waste recovery and recycling. Extended producer responsibility (EPR) systems aim to make producers responsible for the environmental impacts of their products throughout the product chain, from design to the end-of-life phase. This report focuses on free-riding of producers or retailers, which the fast expansion of online sales in recent years has been exacerbating. Online sales are creating new free-riding opportunities as consumers are able to buy more easily from sellers in other countries. These sellers often have no physical, legal entity in the country where the consumer resides, and are not registered with national or local EPR schemes.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 9
    ISBN: 9789264959941
    Sprache: Englisch
    Seiten: 1 Online-Ressource (280 Seiten) , Illustrationen
    Serie: Educational research and innovation
    Paralleltitel: Erscheint auch als Educating 21st century children
    Schlagwort(e): Kinder ; Kinderbetreuung ; Digitalisierung ; Sozialer Indikator ; Zufriedenheit ; OECD-Staaten ; Education ; Social Issues/Migration/Health ; Science and Technology
    Kurzfassung: What is the nature of childhood today? On a number of measures, modern children’s lives have clearly improved thanks to better public safety and support for their physical and mental health. New technologies help children to learn, socialise and unwind, and older, better-educated parents are increasingly playing an active role in their children's education. At the same time, we are more connected than ever before, and many children have access to tablets and smartphones before they learn to walk and talk. Twenty-first century children are more likely to be only children, increasingly pushed to do more by “helicopter parents” who hover over their children to protect them from potential harm. In addition to limitless online opportunities, the omnipresent nature of the digital world brings new risks, like cyber-bullying, that follow children from the schoolyard into their homes. This report examines modern childhood, looking specifically at the intersection between emotional well-being and new technologies. It explores how parenting and friendships have changed in the digital age. It examines children as digital citizens, and how best to take advantage of online opportunities while minimising the risks. The volume ends with a look at how to foster digital literacy and resilience, highlighting the role of partnerships, policy and protection.
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  • 10
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264626980 , 9789264875234 , 9789264313033
    Sprache: Englisch
    Seiten: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Serie: OECD Multi-level Governance Studies
    Paralleltitel: Erscheint auch als Making decentralisation work
    Schlagwort(e): Dezentralisierung ; Kommunalpolitik ; OECD-Staaten ; Welt ; Governance ; Urban, Rural and Regional Development ; Development ; OECD ; Dezentralisation ; Kommunalpolitik
    Kurzfassung: This report offers a comprehensive overview of decentralisation policies and reforms in OECD countries and beyond. Sometimes called a “silent” or “quiet” revolution, decentralisation is among the most important reforms of the past 50 years. The report argues that decentralisation outcomes – in terms of democracy, efficiency, accountability, regional and local development – depend greatly on the way it is designed and implemented. Making the most of decentralisation systems is particularly crucial in the context of a “geography of discontent” and growing divides between places that feel left behind by globalisation and technological change and those that may benefit from the opportunities offered by megatrends. The report identifies 10 guidelines for making decentralisation work and allowing it to be conducive to regional development. Beyond the guidelines, the report proposes concrete tools for policy-makers, including detailed sets of recommendations, checklists, pitfalls to avoid and examples of good practices, both in unitary and federal countries.
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  • 11
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 57 Seiten) , Illustrationen
    Serie: OECD food, agriculture and fisheries papers no. 127
    Schlagwort(e): 2005 - 2016 ; Fischereipolitik ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: How can policy makers successfully implement the policy changes needed to achieve greater economic, social, and environmental sustainability and resilience? This report combines lessons from the available literature, discussions with experts and stakeholders, as well as information on past policy change processes. Results suggest that, over the last decade, changes to fisheries policy have largely been triggered by the performance of the sector itself and how it is perceived, particularly with respect to resource management and to socio-economic outcomes. Other important factors stand out, in particular initiatives by people in charge of fisheries management and legal commitments to adopt changes. Macroeconomic and macro-political factors, however, appear to have had less impact on fisheries policy than on other policy domains. Key recommendations are proposed to facilitate policy change in the future through better use of data, commitment mechanisms, non-sectoral policies, and consultation processes.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 22 Seiten) , Illustrationen
    Serie: OECD trade policy papers no. 221
    Schlagwort(e): Dienstleistungssektor ; Digitalisierung ; Online-Handel ; Digitale Dienste ; Handelshemmnisse ; OECD-Staaten ; Trade ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: The rapid acceleration of digital transformation has had profound implications for services trade but the benefits of digitalisation risk being derailed by existing and emerging trade barriers. The OECD Digital Services Trade Restrictiveness Index (Digital STRI) is a new tool that identifies, catalogues, and quantifies cross-cutting barriers that affect services traded digitally. It consists of two components, the regulatory database and indices, which bring together comparable information from 44 countries. The Digital STRI shows a diverse and complex global regulatory environment affecting trade in digitally enabled services. Moreover, over the past years, the indices show an increasingly tightening regulatory environment highlighting that further international cooperation and dialogue is needed to maximise the benefits of digitalisation.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 13
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Serie: OECD food, agriculture and fisheries papers no. 128
    Schlagwort(e): Agrarpolitik ; Wasserpolitik ; Wasserpreis ; Subvention ; Bewässerung ; Grundwasser ; Gewässerbelastung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This report offers a guide on potential reform pathways towards sustainable agriculture water use, based on a thorough review of selected past water and agriculture reforms and extensive consultation with policy experts. A theory of change is developed that emphasises the importance of flexibility in the timing and design of reform processes to achieve practical and effective policy changes. Governments should prepare future reforms, via continued research, education, and governance efforts, to help take advantage of reform opportunities when the timing is right. Five necessary conditions are identified for a successful reform process: (i) support evidence-based problem definition, objective setting and evaluations; (ii) ensure that governance and institutions are aligned with the policy change; (iii) engage stakeholders strategically and build trust; (iv) rebalance economic incentives to mitigate short run economic losses; and (v) define an adjustable smart reform sequencing that provides flexibility in the long run. These conditions are found to be necessary to implement four challenging policy changes: charging water use in agriculture; removing subsidies that negatively impact water resources, regulating groundwater use and addressing nonpoint source pollution. But the relative effort that governments need to devote to fulfilling each of the five conditions will vary depending on the policy change.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 14
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Serie: OECD food, agriculture and fisheries papers no. 130
    Schlagwort(e): Agrarpolitik ; Agrarsubvention ; Umweltverträglichkeit ; Treibhausgas-Emissionen ; Artenvielfalt ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: The relationship between agricultural support policies (adapted from the OECD Producer Support Estimate (PSE) classification) and a selection of environmental impacts are analysed in a range of country settings, using a farm-level and a market-level model. Based on the methods and environmental indicators used, market price support and payments based on unconstrained variable input use were the most environmentally harmful among the various PSE measures. Decoupled support payments based on non-current crop area were the least harmful, even when considering their impacts on the behaviour of risk averse farmers. The impacts of support policies that clearly change the competitiveness of one production activity in relation to another, such as payments based on current crop area or on animal numbers, were more equivocal. Support payments subject to environmental constraints can improve environmental outcomes compared to coupled support without restrictions, however, they can also have unintended environmental impacts.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 15
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264674011
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Digital innovation
    Schlagwort(e): Digitalisierung ; Innovation ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Digitalisierung ; Innovation ; Technologiepolitik
    Kurzfassung: This report discusses how the digital transformation – digital technologies, data and software, AI-based analytics and other advances – is changing innovation processes and outcomes. It highlights the general trends across the economy and factors behind sector-specific dynamics, including increasing use of data as a key input for innovation, the expanding possibilities for experimentation offered by virtual simulation, 3D printing and other digital technologies, and the growing focus on services innovation enabled by digital technologies. In view of such changes, this report evaluates how innovation policies should adapt to foster innovation and inclusive development in the digital age, and identifies priority areas for policy action. It also explores novel innovation policy approaches implemented by countries to foster digital technology adoption and collaborative innovation.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264524538 , 9789264850866 , 9789264362574
    Sprache: Englisch
    Seiten: 1 Online-Ressource (236 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Negotiating our way up
    Schlagwort(e): Tarifverhandlungen ; Tarifvertrag ; OECD-Staaten ; Employment ; OECD ; Tarifpolitik ; Tarifverhandlung ; Tarifvertrag
    Kurzfassung: Collective bargaining and workers’ voice are often discussed in the past rather than in the future tense, but can they play a role in the context of a rapidly changing world of work? This report provides a comprehensive assessment of the functioning of collective bargaining systems and workers’ voice arrangements across OECD countries, and new insights on their effect on labour market performance today. The publication provides a detailed review of existing collective bargaining institutions and workers’ voice arrangements. It analyses the role of these institutions for employment, wages, labour market inclusiveness, as well as non-monetary aspects of job quality. The publication also discusses how collective bargaining can be mobilised to address emerging challenges in the labour market, and identifies the type of government intervention that may be required to do this. The report provides a resource for policy makers, trade unions and employers’ organisations interested in understanding how collective bargaining and workers' voice can be used to complement public regulation in shaping ever-changing labour markets.
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264312685 , 9789264312692 , 9789264311312
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Prêts à aider ? : Améliorer la résilience des dispositifs d’intégration pour les réfugiés et les autres immigrés vulnérables
    Paralleltitel: Erscheint auch als Ready to help?
    DDC: 330
    Schlagwort(e): Migranten ; Flüchtlinge ; Soziale Integration ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: This report looks at ways to improve the resilience of systems to deal with the unexpected arrival of large inflows of refugees and other vulnerable migrants. It begins with an overview of the recent flows of migrants seeking protection, discusses the expected economic impact of these flows, and notes what has been an unprecedented multilateral response. It then examines the process of integrating refugees and other vulnerable migrants, in terms of their economic and social outcomes, as well as specific factors of vulnerability. It also provides a comprehensive assessment of the transition policies in place to support their livelihood in destination and transit countries, as well as in origin countries upon return. Finally, the report tackles issues of anticipation, monitoring and reacting, examining the role of early warning mechanisms and the challenge of improving information so as to better monitor integration outcomes and frame policies.
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  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264312487 , 9789264570986 , 9789264489790
    Sprache: Englisch
    Seiten: 1 Online-Ressource (176 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Hausse du niveau des mers : Les approches des pays de l'OCDE face aux risques côtiers
    Paralleltitel: Erscheint auch als Responding to rising seas
    Schlagwort(e): Küstenschutz ; OECD-Staaten ; Kanada ; Deutschland ; Neuseeland ; Großbritannien ; Environment ; Industry and Services ; OECD ; Deutschland ; Kanada ; Neuseeland ; Großbritannien ; Küstenschutz
    Kurzfassung: There is an urgent need to ensure that coastal areas are adapting to the impacts of climate change. Risks in these areas are projected to increase because of rising sea levels and development pressures. This report reviews how OECD countries can use their national adaptation planning processes to respond to this challenge. Specifically, the report examines how countries approach shared costs and responsibilities for coastal risk management and how this encourages or hinders risk-reduction behaviour by households, businesses and different levels of government. The report outlines policy tools that national governments can use to encourage an efficient, effective and equitable response to ongoing coastal change. It is informed by new analysis on the future costs of sea-level rise, and the main findings from four case studies (Canada, Germany, New Zealand and the United Kingdom).
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  • 19
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264313835 , 9789264613645 , 9789264546431
    Sprache: Englisch
    Seiten: 1 Online-Ressource (228 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Stratégie 2019 de l'OCDE sur les compétences : Des compétences pour construire un avenir meilleur
    Paralleltitel: Parallele Sprachausgabe Estrategia de Competencias de la OCDE 2019 : Competencias para construir un futuro mejor
    Paralleltitel: Erscheint auch als OECD OECD skills strategy 2019
    Schlagwort(e): Bildungspolitik ; Qualifikation ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Economics
    Kurzfassung: The OECD Skills Strategy provides a strategic and comprehensive approach for ensuring that people and countries have the skills to thrive in a complex, interconnected and rapidly changing world. The updated 2019 OECD Skills Strategy takes account of the lessons learned from applying the original skills strategy in 11 countries since 2012, while also incorporating new OECD evidence about the skills implications of megatrends, such as globalisation, digitalisation, population ageing, and migration. The Strategy also incorporates new learning from across the OECD about skills policies that work in these three broad components: developing relevant skills over the life course, using skills effectively in work and society, and strengthening the governance of skills systems.
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264312012 , 9789264312029 , 9789264312036
    Sprache: Englisch
    Seiten: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Vers le numérique : Forger des politiques au service de vies meilleures
    Paralleltitel: Parallele Sprachausgabe Going Digital: Den digitalen Wandel gestalten, das Leben verbessern
    Paralleltitel: Erscheint auch als Going digital
    RVK:
    Schlagwort(e): Digitalisierung ; OECD-Staaten ; Science and Technology ; Industry and Services ; Digitalisierung
    Kurzfassung: Digital technologies and data are transformational. People, firms and governments live, interact, work and produce differently than in the past, and these changes are accelerating rapidly. How can we realise the immense promises of digital technologies and data for growth and well-being in a fast evolving world? This report charts the road ahead. It identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to improve lives. It also highlights key opportunities, challenges and policies related to each dimension, offers new insights, evidence and analysis, and provides recommendations for better policies in the digital age.
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264969445 , 9789264412309 , 9789264394407
    Sprache: Englisch
    Seiten: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Fiscal resilience to natural disasters
    Schlagwort(e): Katastrophe ; Öffentliche Finanzen ; Soziale Kosten ; OECD-Staaten ; Welt ; Environment ; Governance ; Naturkatastrophe ; Soziale Kosten ; Finanzwirtschaft
    Kurzfassung: Natural disasters continue to cause widespread damage and losses, with fast growing economies particularly exposed. Governments often shoulder a significant share of the costs of disaster recovery and reconstruction. This is true in OECD countries and even more so in developing economies, where private insurance markets are not as well developed. The fiscal impact of disasters on a government’s budget can be sizeable. Expenditures for the government arise from both explicit and implicit commitments to compensate for disaster losses. This report presents the results of a study that compares country practices in the management of the financial implications of disasters on government finances for a set of OECD member and partner countries particularly exposed to natural hazards.
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264307957
    Sprache: Englisch
    Seiten: 1 Online-Ressource (264 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Budgeting and public expenditures in OECD countries 2019
    Schlagwort(e): Öffentliche Ausgaben ; Öffentlicher Haushalt ; Haushaltsplanung ; OECD-Staaten ; Governance ; OECD ; Öffentlicher Haushalt
    Kurzfassung: This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts of policies on concerns such as gender equality and the environment. Reflecting countries’ efforts to strengthen the institutions supporting ficsal policy, the report also discusses trends in Parliamentary oversight, citizen participation, transparency, infrastructure governance and the management of fiscal risks.
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  • 23
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    Paris : OECD Publishing
    ISBN: 9789264699274 , 9789264982512 , 9789264150348
    Sprache: Englisch
    Seiten: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Sous pression : la classe moyenne en perte de vitesse
    Paralleltitel: Erscheint auch als Under pressure
    RVK:
    Schlagwort(e): Mittelschicht ; Soziale Lage ; Haushaltseinkommen ; Ausgaben ; OECD-Staaten ; Social Issues/Migration/Health ; Mittelstand ; Soziale Situation
    Kurzfassung: Middle-class households feel left behind and have questioned the benefits of economic globalisation. In many OECD countries, middle incomes have grown less than the average and in some they have not grown at all. Technology has automated several middle-skilled jobs that used to be carried out by middle-class workers a few decades ago. The costs of some goods and services such as housing, which are essential for a middle-class lifestyle, have risen faster than earnings and overall inflation. Faced with this, middle classes have reduced their ability to save and in some cases have fallen into debt. This report sheds light on the multiple pressures on the middle class. It analyses the trends of middle-income households through dimensions such as labour occupation, consumption, wealth and debt, as well as perceptions and social attitudes. It also discusses policy initiatives to address the concerns raised by the middle class, by protecting middle-class living standards and financial security in the face of economic challenges.
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  • 24
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    Paris : OECD Publishing
    ISBN: 9789264612938 , 9789264503120 , 9789264969384
    Sprache: Englisch
    Seiten: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Governance as an SDG accelerator
    Schlagwort(e): Nachhaltige Entwicklung ; Governance-Ansatz ; OECD-Staaten ; Welt ; Governance ; OECD ; Nachhaltigkeit ; Governance
    Kurzfassung: Delivering on the Sustainable Development Goals (SDGs) is a formidable governance challenge for countries at all levels of development. It requires governments to co-ordinate, consult and work across policy areas – as well as with the businesses sector and civil society – in an unprecedented way. This report provides evidence from OECD countries and partner economies on how public governance practices can be strengthened to help implement the SDGs. It looks at whole-of-government co-ordination, policy coherence and integrity, stakeholder engagement and open government, and the strategic use of budgeting, procurement and regulatory tools. It discusses robust monitoring and evaluation systems for ensuring that public policies and resource allocations for SDG implementation result in meaningful outcomes. It also explores how governance frameworks to support equal access to justice and gender equality can help catalyse implementation across the entire 2030 Agenda.
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  • 25
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    Paris : OECD Publishing
    ISBN: 9789264948716 , 9789264800380 , 9789264941083
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Gute Strategien für gute Berufe in der frühen Bildung
    Paralleltitel: Erscheint auch als Good practice for good jobs in early childhood education and care
    Schlagwort(e): Sozialberufe ; Frühkindliche Bildung ; Kinderbetreuung ; Qualifikation ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health ; OECD ; Kleinkinderziehung ; Kinderbetreuung ; Sozialberuf ; Qualifikation
    Kurzfassung: Recruiting and retaining skilled staff is a long-standing challenge for the early childhood education and care (ECEC) sector. OECD countries are increasingly demanding that ECEC staff be highly skilled and highly qualified, but a combination of low wages, a lack of status and public recognition, poor working conditions, and limited opportunities for professional development mean that recruitment and retention are frequently difficult. What can countries do to build a highly qualified and well-trained ECEC workforce? What is the best route to increasing staff skills without exacerbating staff shortages? How can countries boost pay and working conditions in the context of limited resources? Building on past OECD work on early childhood education and care, and drawing on the experience of OECD countries, this report outlines good practice policy measures for improving jobs in ECEC and for constructing a high-quality workforce.
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  • 26
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    Paris : OECD Publishing
    ISBN: 9789264784185 , 9789264689626 , 9789264963399
    Sprache: Englisch
    Seiten: 1 Online-Ressource (114 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Unpacking e-commerce
    Schlagwort(e): Online-Handel ; Geschäftsmodell ; Wirtschaftspolitik ; OECD-Staaten ; Welt ; Science and Technology ; Trade ; Electronic Shopping ; Online-Shop ; Geschäftsmodell
    Kurzfassung: As digital transformation has accelerated, the e-commerce landscape has become increasingly dynamic. New players have emerged at the same time that established actors have taken on new roles; some barriers to e-commerce at the firm, individual and country levels have been overcome, while other barriers have emerged. Innovative business models have transformed buyer-seller relationships and pushed out the frontier of what is possible to buy and sell online. This report analyses new and emerging e-commerce business models, examines e-commerce trends along a range of dimensions, and offers new insights on the policies needed to exploit the opportunities and mitigate the challenges of unlocking the potential of e-commerce for all.
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  • 27
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    Paris : OECD Publishing
    ISBN: 9789264311800 , 9789264313330 , 9789264313323
    Sprache: Englisch
    Seiten: 1 Online-Ressource (172 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als How's life in the digital age?
    Schlagwort(e): Lebensqualität ; Digitalisierung ; Sozialer Indikator ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services
    Kurzfassung: This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-being Framework (Income and wealth, Jobs and earnings, Housing, Health status, Education and skills, Work-life balance, Civic engagement and governance, Social connections, Environmental quality, Personal security, and Subjective well-being). A summary of existing studies highlights 39 key impacts of the digital transformation on people’s well-being. The review shows that these impacts can be positive as digital technologies expand the boundaries of information availability and enhance human productivity, but can also imply risks for people’s well-being, ranging from cyber-bullying to the emergence of disinformation or cyber-hacking. In sum, making digitalisation work for people’s well-being would require building equal digital opportunities, widespread digital literacy and strong digital security. Continued research and efforts in improving statistical frameworks will be needed to expand our knowledge on the many topics covered in this report.
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  • 28
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    Paris : OECD Publishing
    ISBN: 9789264313019
    Sprache: Englisch
    Seiten: 1 Online-Ressource (188 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe ジェンダー平等の加速: 主流化、実施、リーダーシップ
    Paralleltitel: Erscheint auch als Fast forward to gender equality
    Schlagwort(e): Gleichberechtigung ; Gleichstellungspolitik ; OECD-Staaten ; Governance ; Social Issues/Migration/Health
    Kurzfassung: This report maps strategies, governance tools, institutional settings and innovative approaches used by governments across the OECD to drive and support society-wide gender equality goals. It covers all state institutions, including legislatures and judiciaries, and discusses the challenges faced by OECD countries in achieving long-lasting impact. Finally, the report provides policy guidance for state institutions, supported by examples of what works across the OECD. This report establishes a baseline for monitoring progress, based on the 2015 OECD Recommendation of the Council on Gender Equality in Public Life.
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  • 29
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    Paris : OECD Publishing
    ISBN: 9789264538528 , 9789264318656 , 9789264999848
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Recent trends in international migration of doctors, nurses and medical students
    Schlagwort(e): Gesundheitsberufe ; Arbeitsmigranten ; Studierende ; Internationale Migration ; OECD-Staaten ; Frankreich ; Irland ; Polen ; Rumänien ; Kanada ; Employment ; Social Issues/Migration/Health ; Medizinisches Personal ; Internationale Migration
    Kurzfassung: This report describes recent trends in the international migration of doctors and nurses in OECD countries. Over the past decade, the number of doctors and nurses has increased in many OECD countries, and foreign-born and foreign-trained doctors and nurses have contributed to a significant extent. New in-depth analysis of the internationalisation of medical education shows that in some countries (e.g. Israel, Norway, Sweden and the United States) a large and growing number of foreign-trained doctors are people born in these countries who obtained their first medical degree abroad before coming back. The report includes four case studies on the internationalisation of medical education in Europe (France, Ireland, Poland and Romania) as well as a case study on the integration of foreign-trained doctors in Canada.
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  • 30
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    Paris : OECD Publishing
    ISBN: 9789264778375
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als University-industry collaboration
    Schlagwort(e): Forschungskooperation ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Forschungskooperation
    Kurzfassung: This report discusses challenges and opportunities in assessing the impacts of science-industry knowledge exchange on innovation. The report provides new evidence on joint industry-science patenting activity and academic start-ups, as well as on the impact of geographical proximity between research institutions and industry on local innovation. The report explores the complex set of knowledge-transfer channels, such as collaborative research, co-patenting, academic spinoffs, and their relative importance across science fields and industry sectors. It also experiments with using labour force survey data to assess the contributions of graduates in social sciences to different industries. Different policy mixes are used in OECD countries to stimulate science-industry knowledge transfer. This report presents a taxonomy of 21 policy instruments, which include grants for collaborative university-industry research and financial support to university spin-offs, and discusses their possible positive and negative interactions. Based on a number of country case studies, the report also sheds light on new policy approaches to support spin-off creation. The report also explores recent trends on the governance of public research of high relevance to science-industry knowledge transfer using newly developed policy indicators for 35 OECD countries.
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  • 31
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    Paris : OECD Publishing
    ISBN: 9789264704626 , 9789264317208 , 9789264660656
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Enhancing access to and sharing of data
    Schlagwort(e): Informationsmanagement ; Datenverarbeitung ; OECD-Staaten ; Science and Technology
    Kurzfassung: This report examines the opportunities of enhancing access to and sharing of data (EASD) in the context of the growing importance of artificial intelligence and the Internet of Things. It discusses how EASD can maximise the social and economic value of data re-use and how the related risks and challenges can be addressed. It highlights the trade-offs, complementarities and possible unintended consequences of policy action – and inaction. It also provides examples of EASD approaches and policy initiatives in OECD countries and partner economies.
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  • 32
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    Paris : OECD Publishing
    ISBN: 9789264311992 , 9789264312043 , 9789264312050
    Sprache: Englisch
    Seiten: 1 Online-Ressource (260 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Cómo medir la transformación digital : Hoja de ruta para el futuro
    Paralleltitel: Erscheint auch als Measuring the digital transformation
    RVK:
    Schlagwort(e): Digitalisierung ; Messung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services ; Digitalisierung
    Kurzfassung: Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes – against current digital policy issues, as presented in Going Digital: Shaping Policies, Improving Lives. In so doing, it identifies gaps in the current measurement framework, assesses progress made towards filling these gaps and sets-out a forward-looking measurement roadmap. The goal is to expand the evidence base, as a means to lay the ground for more robust policies for growth and well-being in the digital era.
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  • 33
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    Paris : OECD Publishing
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als The sharing and gig economy
    Schlagwort(e): Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Kurzfassung: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
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  • 34
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    Paris : OECD Publishing
    ISBN: 9789264357518
    Sprache: Englisch
    Seiten: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Schlagwort(e): Soziale Sicherheit ; Wirtschaftliche Sicherheit ; Risiko ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: The OECD Risks that Matter survey finds that these worries are weighing on people’s minds across countries. Risks that Matter examines people’s perceptions of the social and economic risks they face and assesses how well people feel government reacts to their concerns. The survey polled a representative sample of 22 000 adults in 21 OECD countries in 2018. Across countries, people are largely dissatisfied with existing social programmes. A majority of respondents believe that government would not provide them with an adequate safety net if they lost their income due to job loss, illness or old age. More than half feel that they would not be able to access public benefits easily if they needed them. And, on average, nearly three-quarters of all respondents want government to do more to protect their social and economic security. This survey shows that listening to people matters. Implementation matters. OECD countries have some of the most advanced social protection systems in the world, but policies are not reaching their full potential if people do not feel they can access benefits and services when needed. Governments must recommit to restoring trust, confidence, and efficacy in social protection.
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  • 35
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    Paris : OECD Publishing
    ISBN: 9789264996571 , 9789264505414 , 9789264773264
    Sprache: Englisch
    Seiten: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als OECD OECD good practices for performance budgeting
    Schlagwort(e): Performance Budgeting ; OECD-Staaten ; Governance ; OECD ; Output-orientierte Budgetierung
    Kurzfassung: Performance budgeting is a budget practice that has been widely adopted by OECD countries. This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries. The report is based on the results of OECD surveys of member countries, OECD country budget reviews, and exchanges of information between the OECD and government officials in the Senior Budget Officials Network on Performance and Results.
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  • 36
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    Paris : OECD Publishing
    ISBN: 9789264716742 , 9789264572485 , 9789264762886
    Sprache: Englisch
    Seiten: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Measuring distance to the SDG targets 2019
    Schlagwort(e): Nachhaltige Entwicklung ; OECD-Staaten ; Education ; Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Development ; Industry and Services ; OECD ; Mitgliedsstaaten ; Vereinte Nationen Generalversammlung Sustainable Development Goals
    Kurzfassung: The Sustainable Development Goals (SDGs) set a broad and ambitious programme for the world to achieve by 2030. With 17 Goals, underpinned by 169 Targets, the complex and integrated nature of the 2030 Agenda presents national governments with huge challenges for implementation. To assist countries, the OECD has developed a unique methodology allowing comparison of progress across SDG goals and targets. Based on the UN Global List of 244 indicators, this study evaluates the distance that OECD countries need to travel to meet SDG targets for which data is currently available. This 2019 edition of the study presents the latest results for OECD countries, both on average and individually, as well as new exploratory approaches to assessing progress over time and transboundary aspects of the SDGs. By providing a high-level overview of countries’ strengths and weaknesses in performance across the SDGs, this study aims to support member countries in navigating the SDGs and in setting their own priorities for action within the broad 2030 Agenda.
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  • 37
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    Paris : OECD Publishing
    ISBN: 9789264332485 , 9789264497627 , 9789264842342
    Sprache: Englisch
    Seiten: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe Individuelle Weiterbildungskonten: Allheilmittel oder Büchse der Pandora?
    Paralleltitel: Erscheint auch als Individual learning accounts
    Schlagwort(e): Weiterbildung ; OECD-Staaten ; Education ; Employment
    Kurzfassung: A rise in non-standard work in many countries and an increased fragmentation of worker careers have created new challenges for training policies at a time when structural transformation is creating a need for both re- and up-skilling. Individual learning accounts have received renewed attention from policy makers, due to their ability to make training rights “portable” from one job or employment status to another. This report examines past and existing individual learning accounts and other individual schemes to finance training, based on a review of the existing literature as well as six new case studies commissioned by the OECD: The Upper Austrian Bildungskonto, the French Compte Personnel de Formation, the Scottish Individual Learning Accounts/Individual Training Accounts, the Singapore SkillsFuture Credit, the Tuscan Carta ILA, and the Individual Training Accounts in Michigan and Washington in the United States. The report takes stock of these experiences and identifies the advantages and disadvantages of such schemes, as well as the key trade-offs and questions to consider in designing a successful scheme, including targeting, funding, participation of under-represented groups and quality issues.
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  • 38
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    Paris : OECD Publishing
    ISBN: 9789264950023 , 9789264952171 , 9789264914117
    Sprache: Englisch
    Seiten: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Changing the odds for vulnerable children
    Schlagwort(e): Jugendpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Kurzfassung: Child vulnerability is the outcome of a range of complex factors that compound over time. Across the OECD, millions of children from diverse backgrounds face daily hardships ranging from poor housing and inadequate diets to maltreatment and unsafe neighbourhoods. Vulnerability locks disadvantaged children into disadvantaged adulthood, putting the brakes on social mobility. Investing in vulnerable children is not only an investment in disadvantaged individuals, families and communities, it is an investment in more resilient societies and inclusive economies. This report analyses the individual and environmental factors that contribute to child vulnerability. It calls on OECD countries to develop and implement cross-cutting well-being strategies that focus on empowering vulnerable families; strengthening children’s emotional and social skills; strengthening child protection; improving children’s health and educational outcomes; and reducing child poverty and material deprivation. Such policies reduce the barriers to healthy child development and well-being and increase opportunities and resources, thereby helping vulnerable children build resilience.
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  • 39
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    Paris : OECD Publishing
    ISBN: 9789264828865 , 9789264477599 , 9789264937567
    Sprache: Englisch
    Seiten: 1 Online-Ressource (308 p.) , 21 x 28cm.
    Serie: PISA
    Paralleltitel: Erscheint auch als PISA 2018 assessment and analytical framework
    Schlagwort(e): Bildungsniveau ; Schüler ; Vergleich ; OECD-Staaten ; Welt ; Education
    Kurzfassung: This report presents the conceptual foundations of the OECD Programme for International Student Assessment (PISA), now in its seventh cycle of comprehensive and rigorous international surveys of student knowledge, skills and well-being. Like previous cycles, the 2018 assessment covered reading, mathematics and science, with the major focus this cycle on reading literacy, plus an evaluation of students’ global competence – their ability to understand and appreciate the perspectives and world views of others. Financial literacy was also offered as an optional assessment. The framework also includes the questionnaires distributed to students and school principals used to elicit information about student backgrounds and the school learning environment, as well as some questionnaires distributed to parents and teachers to assess factors associated with student outcomes. Students in some countries also completed further questionnaires on their educational trajectory, familiarity with information and communications technology, and well-being.
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  • 40
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    Paris : OECD Publishing
    ISBN: 9789264578630
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Paralleltitel: Erscheint auch als Joint Audit 2019
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Kurzfassung: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
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  • 41
    ISBN: 9789264717466
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
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  • 42
    ISBN: 9789264452329
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 43
    ISBN: 9789264310742
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 44
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264934207
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Addressing problematic opioid use in OECD countries
    Schlagwort(e): Arzneimittel ; Drogenkonsum ; OECD-Staaten ; Governance ; Social Issues/Migration/Health ; OECD ; Arzneimittel ; Drogenkonsum
    Kurzfassung: Over the past few years, Canada and the United States have been experiencing an opioid crisis as a result of problematic opioid use fueled by the emergence of synthetic opioids such as fentanyl and carfentanil. Problematic opioid use is also spreading in other OECD countries, due to the upward trend of prescription opioid use and the complexities of the illegal drug supply. This report presents evidence on the magnitude of problematic opioid use across OECD countries, describes the main drivers, and identifies a set of policy actions to address them. The report highlights the opioid crisis as a complex public health issue that requires a comprehensive approach across all sectors, including health, social services, and law enforcement. Strong health information systems are also needed, particularly data and research. Preventing problematic opioid use requires a combination of policies that ensure more information is provided to patients and health care practitioners, while providing access to appropriate pain management treatment for patients. A public health approach to problematic opioid use must incorporate socio-economic considerations (e.g. employment and housing), which also need to be addressed to prevent problematic substance use in general.
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  • 45
    ISBN: 9789264625556
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
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  • 46
    ISBN: 9789264310087
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 47
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264892798 , 9789264402782 , 9789264414969
    Sprache: Englisch
    Seiten: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Serie: Corporate Governance
    Paralleltitel: Erscheint auch als A policy maker's guide to privatisation
    Schlagwort(e): Privatisierung ; Corporate Governance ; Wirtschaftspolitik ; OECD-Staaten ; Welt ; Governance ; Industry and Services ; OECD ; Wirtschaftspolitik ; Privatisierung
    Kurzfassung: Policy makers and privatisation experts agree that it is critical to “get privatisation right.” A well-planned and executed transaction, backed by sound rationales, institutional and regulatory arrangements, good governance, and integrity can have consequences on future divestment activity by enhancing investor confidence while gaining the support of stakeholders and the public. Drawing on the internationally agreed OECD Guidelines on Corporate Governance of State-Owned Enterprises and decades’ worth of national experience across both OECD and Partner economies, this Policy Maker’s Guide to Privatisation provides practical advice to newcomers on key stages of the process from inception to post-privatisation. With global privatisation activity trending upwards and expected to rise, this Guide can support policy makers in their decision making process in the years to come.
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  • 48
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264355637 , 9789264553392 , 9789264543676
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Serie: OECD Studies on Water
    Paralleltitel: Erscheint auch als OECD Applying the OECD principles on water governance to floods
    Schlagwort(e): Überschwemmung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Überschwemmung ; Wasserversorgung ; Politik
    Kurzfassung: This report uses the OECD Principles on Water Governance as a tool for multi-stakeholder policy dialogue and practical assessment of the performance of flood governance systems. It applies the Principles to flood-prone contexts to help strengthen governance frameworks for managing the risks of “too much” water. By 2050, 1.6 billion people will be at risk of flooding, affecting nearly 20% of the world’s population at an increasing rate and many times over with dire social, economic and environmental consequences. In this report, a checklist is proposed as a self-assessment tool for stakeholders in flood management, based on lessons learned from 27 case studies that feature practical experiences and highlight common features and key challenges in flood governance.
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  • 49
    ISBN: 9789264881358
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
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  • 50
    ISBN: 9789264790841
    Sprache: Englisch
    Seiten: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 51
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264686472 , 9789264824133 , 9789264826281
    Sprache: Englisch
    Seiten: 1 Online-Ressource (644 p.) , 21 x 28cm.
    Serie: Higher Education
    Paralleltitel: Erscheint auch als Benchmarking higher education system performance
    RVK:
    Schlagwort(e): Hochschule ; Benchmarking ; OECD-Staaten ; Education ; OECD ; Höheres Bildungswesen ; Benchmarking ; Vergleich
    Kurzfassung: The scope of contemporary higher education is wide, and concerns about the performance of higher education systems are widespread. The number of young people with a higher education qualification is expected to surpass 300 million in OECD and G20 countries by 2030. Higher education systems are faced with challenges that include expanding access, containing costs, and ensuring the quality and relevance of provision. The project on benchmarking higher education system performance provides a comprehensive and empirically rich review of the higher education landscape across OECD countries, taking stock of how well they are performing in meeting their education, research and engagement responsibilities.
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  • 52
    ISBN: 9789264772984
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
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  • 53
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264515017 , 9789264797352 , 9789264652408
    Sprache: Englisch
    Seiten: 1 Online-Ressource (280 p.) , 21 x 28cm.
    Serie: TALIS
    Paralleltitel: Erscheint auch als Providing quality early childhood education and care
    Schlagwort(e): Frühkindliche Bildung ; Kinderbetreuung ; Qualität ; OECD-Staaten ; Education
    Kurzfassung: For most children, early childhood education and care (ECEC) provides the first experience of life in a group away from their families. This experience plays a crucial role in children’s learning, development and well-being. The benefits of high-quality ECEC are not restricted to children’s first years of life. However, little is known about this first experience. What do children learn and do in ECEC settings? With which staff do children interact at their centres? Do all children face the same opportunities to enrol in high-quality settings? What are the main spending priorities to raise the quality of ECEC? These are key questions for parents, staff and policy makers. The OECD Starting Strong Teaching and Learning International Survey (TALIS Starting Strong) is the first international survey that focuses on the ECEC workforce. It offers an opportunity to learn about the characteristics of the workforce, the practices they use with children, their beliefs about children’s development and their views on the profession and on the sector. This first volume of findings, Providing Quality Early Childhood Education and Care, examines multiple factors that can affect the quality of ECEC and thereby can influence children’s learning, development and well-being.
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  • 54
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264569775 , 9789264984820 , 9789264499188
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Serie: OECD Reviews of Migrant Education
    Paralleltitel: Erscheint auch als The road to integration
    RVK:
    Schlagwort(e): Soziale Integration ; Arbeitsmarktintegration ; OECD-Staaten ; Education ; Social Issues/Migration/Health
    Kurzfassung: Migration has been at the centre of policy debates across the OECD in recent years. This synthesis report identifies eight pillars of policy-making that the Strength through Diversity project has revealed to be crucial if education systems to effectively support newcomers. For each pillar, the report details a set of principles driving the design and implementation of system-level policies and school-level practices. The eight pillars are: 1. consider the heterogeneity of immigrant populations, 2. develop approaches to promote the overall well-being of immigrants, 3. address the unique needs of refugee students, 4. ensure that motivation translates into a key asset for immigrant communities, 5. organise resources to reduce the influence of socio-economic status on the outcomes of immigrants, 6. provide comprehensive language support, 7. build the capacity of teachers to deal with diversity, and 8. break down barriers to social cohesion while ensuring effective service delivery.
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  • 55
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264345355 , 9789264459212 , 9789264448582
    Sprache: Englisch
    Seiten: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Serie: OECD Public Governance Reviews
    Paralleltitel: Parallele Sprachausgabe Réforme des marchés publics : Progrès de mise en œuvre de la Recommandation 2015 de l’OCDE
    Paralleltitel: Erscheint auch als Reforming public procurement
    Schlagwort(e): Öffentlicher Auftrag ; OECD-Staaten ; Governance
    Kurzfassung: This report presents progress made by OECD countries and other economies on their adherence to the 2015 Recommendation of the Council on Public Procurement. The Recommendation provides strategic guidance in addressing challenges encountered in public procurement and identifies good procurement practices in order to ensure a strategic and holistic use of public procurement. This report discusses the Recommendation's continued relevance, how widely it has been disseminated, and whether it requires updating or revision.
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  • 56
    ISBN: 9789264700109
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
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  • 57
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Sprache: Englisch
    Seiten: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Paralleltitel: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Schlagwort(e): Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Kurzfassung: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
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  • 58
    ISBN: 9789264309883
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
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  • 59
    ISBN: 9789264309890
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
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  • 60
    ISBN: 9789264310001
    Sprache: Englisch
    Seiten: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
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  • 61
    ISBN: 9789264309944
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 62
    ISBN: 9789264309982
    Sprache: Englisch
    Seiten: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 63
    ISBN: 9789264309968
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 64
    ISBN: 9789264810389
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
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  • 65
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264332829 , 9789264799004 , 9789264811072
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Serie: OECD Skills Studies
    Paralleltitel: Erscheint auch als Skills matter
    Schlagwort(e): Qualifikation ; Arbeitskräfte ; OECD-Staaten ; Education ; Employment ; Algeria ; Australia ; Austria ; Belgium ; Canada ; Chile ; Cyprus ; Czech Republic ; Denmark ; Ecuador ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Indonesia ; Ireland ; Israel ; Italy ; Japan ; Kazakhstan ; Korea, Republic of ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Peru ; Poland ; Russian Federation ; Singapore ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United Kingdom ; United States ; OECD ; Arbeitnehmer ; Berufliche Qualifikation
    Kurzfassung: In the wake of the technological revolution that began in the last decades of the 20th century, labour-market demand for information-processing and other high-level cognitive and interpersonal skills have been growing substantially. Based on the results from the 33 countries and regions that participated in the 1st and 2nd round of the Survey of Adult Skills in 2011-12 and in 2014-15, this report describes adults’ proficiency in three information-processing skills, and examines how proficiency is related to labour-market and social outcomes. It also places special emphasis on the results from the 3rd and final round of the first cycle of PIAAC in 2017-18, which included 6 countries (Ecuador, Hungary, Kazakhstan, Mexico, Peru and the United States). The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some of these key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in three information-processing skills: literacy, numeracy and problem-solving in technology-rich environments.
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  • 66
    ISBN: 9789264474079
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
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  • 67
    ISBN: 9789264591493
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
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  • 68
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264522206 , 9789264526587 , 9789264447288
    Sprache: Englisch
    Seiten: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Serie: The Development Dimension
    Paralleltitel: Erscheint auch als Greening development co-operation
    Schlagwort(e): OECD ; Entwicklungshilfe ; Umweltschutz ; OECD-Staaten ; Development
    Kurzfassung: How can members of the DAC effectively tackle critical environmental challenges and threats – such as climate change, pollution, and loss of soil fertility and biodiversity – in activities supporting the 2030 Agenda in developing countries? Most already have environmental safeguards in place to screen out negative environmental practice, but they need far more robust policies, capacities and approaches for mainstreaming environment across all their development co-operation activities. This report examines five critical areas for mainstreaming: strong policy commitment and leadership; robust systems, processes and tools; capacity and continuous skill development; shared knowledge, learning and engagement; well-supported country systems. On that basis, the report suggests priority actions for the OECD-DAC, its Network on Environment and Development (ENVIRONET) and the wider development community.
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  • 69
    ISBN: 9789264702912 , 9789264840584 , 9789264309395
    Sprache: Englisch
    Seiten: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Serie: OECD Environmental Performance Reviews
    Paralleltitel: Erscheint auch als Waste management and the circular economy in selected OECD countries
    Schlagwort(e): Abfallwirtschaft ; Kreislaufwirtschaft ; OECD-Staaten ; Environment ; Industry and Services ; OECD ; Abfallwirtschaft ; Kreislaufwirtschaft ; Recycling
    Kurzfassung: This report provides a cross-country review of waste, materials management and circular economy policies in selected OECD countries, drawing on OECD’s Environmental Performance Reviews during the period 2010-17. It presents the main achievements in the countries reviewed, along with common trends and policy challenges, and provides insights into the effectiveness and efficiency of waste, materials management and circular economy policy frameworks. As the selected reviews were published over a seven-year period, information for some countries may be more recent than for others. Nevertheless, the policy recommendations emerging from the reviews may provide useful lessons for other OECD countries and partner economies.
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  • 70
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264523531 , 9789264385139 , 9789264562165
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 21 x 28cm.
    Serie: OECD Skills Studies
    Paralleltitel: Erscheint auch als The survey of adult skills
    Schlagwort(e): Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Australia ; Austria ; Belgium ; Canada ; Chile ; Cyprus ; Czech Republic ; Denmark ; Ecuador ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Indonesia ; Ireland ; Israel ; Italy ; Japan ; Kazakhstan ; Korea, Republic of ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Peru ; Poland ; Russian Federation ; Singapore ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United Kingdom ; United States ; OECD ; Erwachsener ; Erwachsenenbildung ; Qualifikation
    Kurzfassung: This edition of the Reader’s Companion accompanies Skills Matter: Additional Results from the Survey of Adult Skills that reports the results from the 39 countries and regions that participated in the 3 rounds of data collection in the first cycle of PIAAC, with a particular focus on the 6 countries that participated in the third round of the study (Ecuador, Hungary, Kazakhstan, Mexico, Peru and the United States). It describes the design and methodology of the survey and its relationship to other international assessments of young students and adults. The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in several information-processing skills – namely literacy, numeracy and problem solving in technology-rich environments.
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  • 71
    ISBN: 9789264820456
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
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  • 72
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264455269 , 9789264626348 , 9789264402195
    Sprache: Englisch
    Seiten: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Serie: Ageing and Employment Policies
    Paralleltitel: Erscheint auch als Working better with age
    Schlagwort(e): Ältere Arbeitskräfte ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; OECD ; Ältere Arbeitnehmerin ; Älterer Arbeitnehmer
    Kurzfassung: People today are living longer than ever before, but what is a boon for individuals can be challenging for societies. If nothing is done to change existing work and retirement patterns, the number of older inactive people who will need to be supported by each worker could rise by around 40% between 2018 and 2050 on average in the OECD area. This would put a brake on rising living standards as well as enormous pressure on younger generations who will be financing social protection systems. Improving employment prospects of older workers will be crucial. At the same time, taking a life-course approach will be necessary to avoid accumulation of individual disadvantages over work careers that discourage or prevent work at an older age; What can countries do to help? How can they give older people better work incentives and opportunities? This report provides a synthesis of the main challenges and policy recommendations together with a set of international best practices to foster employability, labour demand and incentives to work at an older age.
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  • 73
    Online-Ressource
    Online-Ressource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264641297 , 9789264563414 , 9789264887855
    Sprache: Englisch
    Seiten: 1 Online-Ressource (232 Seiten) , Illustrationen
    Paralleltitel: Available in another form
    Paralleltitel: Erscheint auch als Digital opportunities for better agricultural policies
    Schlagwort(e): Agrarpolitik ; Digitalisierung ; Landwirtschaft ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology
    Kurzfassung: Recent digital innovations provide opportunities to deliver better policies for the agriculture sector by helping to overcome information gaps and asymmetries, lower policy-related transaction costs, and enable people with different preferences and incentives to work better together. Drawing on ten illustrative case studies and unique new data gathered via an OECD questionnaire on agri-environmental policy organisations' experiences with digital tools, this report explores opportunities to improve current agricultural and agri-environmental policies, and to deliver new, digitally enabled and information-rich policy approaches. It also considers challenges that organisations may face to make greater use of digital tools for policy, as well as new risks which increased use of digital tools may bring. The report provides practical advice on how policy makers can address challenges and mitigate risks to ensure digital opportunities for policy are realised in practice. Finally, the report briefly considers the broader regulatory and policy environment underpinning digitalisation of the agriculture sector, with the view to ensuring that use of digital tools for agricultural and agri-environmental policy remains coherent with the digitalisation of agriculture more generally.
    Anmerkung: Literaturangaben
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  • 74
    ISBN: 9789264790476 , 9789264865747 , 9789264638860
    Sprache: Englisch
    Seiten: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Serie: OECD Studies on SMEs and Entrepreneurship
    Paralleltitel: Erscheint auch als OECD Ministerial Conference on SMEs (3. : 2018 : Mexiko, Stadt) Strengthening SMEs and entrepreneurship for productivity and inclusive growth
    Schlagwort(e): KMU ; Entrepreneurship ; Mittelstandspolitik ; Gründungsförderung ; OECD-Staaten ; Welt ; Employment ; Industry and Services ; Konferenzschrift 2018 ; OECD ; Klein- und Mittelbetrieb ; Mittelstandsförderung
    Kurzfassung: SMEs that grow have a considerable positive impact on employment creation, innovation, productivity growth and competitiveness. Digital technologies and global value chains offer new opportunities for SMEs to participate in the global economy, innovate and strengthen productivity. Yet SMEs are lagging behind in the digital transition and are disproportionately affected by market failures, trade barriers, policy inefficiencies and the quality of institutions. A cross-cutting approach to SME policy can enhance SME innovation and scale-up, as well as their contributions to inclusive growth. This includes a business environment conducive to risk-taking and experimentation by entrepreneurs, as well as access to entrepreneurship competencies, management and workforce skills, technology, innovation, and networks.
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  • 75
    ISBN: 9789264466197
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
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  • 76
    ISBN: 9789264944046
    Sprache: Englisch
    Seiten: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 77
    ISBN: 9789264674875
    Sprache: Englisch
    Seiten: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Schlagwort(e): Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Kurzfassung: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
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  • 78
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264674462 , 9789264939790 , 9789264426979
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Serie: OECD Health Policy Studies
    Paralleltitel: Erscheint auch als Health for everyone?
    Schlagwort(e): Gesundheitsversorgung ; Gesundheitswesen ; Soziale Ungleichheit ; OECD-Staaten ; EU-Staaten ; Social Issues/Migration/Health ; Europäische Union ; OECD ; Gesundheitswesen ; Soziale Ungleichheit
    Kurzfassung: Good health is a key component of people’s well-being. It is a value in itself but – through its influence on social, education and labour market outcomes – being in good or bad health has also wider implications on people’s chances of leading a fulfilling and productive life. Yet, even in the OECD countries, health inequality persists with severe consequences on the goal of promoting inclusive growth. This report documents a comprehensive range of inequalities in health and health systems to the detriment of disadvantaged population groups in a large set of OECD and EU countries. It assesses the gaps in health outcomes and risk factors between different socio-economic groups. When it comes to health systems, the report measures inequalities in health care utilisation, unmet needs and the affordability of health care services. For each of these different domains, the report identifies groups of countries that display higher, intermediate, and low levels of inequality. The report makes a strong case for addressing health-related inequalities as a key component of a policy strategy to promote inclusive growth and reduce social inequalities. It also provides a framework for more in-depth analyses on how to address these inequalities at country level.
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  • 79
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264770065 , 9789264869721 , 9789264319837
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 Seiten)
    Paralleltitel: Erscheint auch als Trends and drivers of agri-environmental performance in OECD countries
    Schlagwort(e): Umweltbelastung ; Landwirtschaft ; OECD-Staaten ; Agriculture and Food ; Environment ; Development
    Kurzfassung: This report updates the data published in the 2015 OECD Compendium of Agri-environmental Indicators to present a summary of the environmental performance of agriculture in OECD countries as of end-2015. It also includes new and innovative material to further strengthen its relevance as a reference document. In particular, the four thematic chapters each cover a targeted set of indicators for which data coverage is generally more consistent across time in OECD countries and that capture the main pressures agriculture exerts on the environment. The thematic chapters cover the following areas: the interlinked issues of land use, pesticides and farmland birds; ammonia and greenhouse gas emissions, the main air pollutants from agricultural activities; nitrogen and phosphorus balances, two indicators that signal air and water pollution; and water use and irrigation in agriculture.
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  • 80
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 71 Seiten) , Illustrationen
    Serie: OECD digital economy papers no. 265 (February 2018)
    Schlagwort(e): Digitale Spaltung ; Ländlicher Raum ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Kurzfassung: This document examines recent policy and technology approaches to bridging the digital divide in rural and remote areas in OECD countries. First, it discusses issues related to assessing broadband gaps, defining speeds and establishing national targets. Second, it describes policies being implemented to improve both access and uptake, such as fostering competition, promoting national, rural and community-led broadband initiatives, supporting open access policies and reducing deployment costs. Finally, it briefly reviews technological developments that are likely to influence the provision of services in underserved areas. Experience in OECD countries with fibre optics, coaxial cable, copper, fixed and mobile wireless, satellites and hybrid approaches, as well as with emerging technologies, are used to illustrate some of the technological trends discussed. This document also includes a summary of common challenges and good practices to bring improved communication services to individuals and communities in rural and remote areas.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 81
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Serie: OECD digital economy papers no. 269 (April 2018)
    Schlagwort(e): Unternehmenspublizität ; Online-Marketing ; Verhaltensökonomik ; Verbraucherpolitik ; OECD-Staaten ; Science and Technology ; Graue Literatur
    Kurzfassung: This report looks at how behavioural insights can be used to improve online information disclosures for consumers. The report is the latest contribution to work by the OECD’s Committee on Consumer Policy on improving consumer policy with behavioural insights. Behavioural insights incorporate findings from economics, psychology, neuroscience and marketing to better understand how individuals and businesses actually behave in the marketplace. While the role of information disclosure policies is clear in empowering consumers to make informed decisions when shopping online, findings from behavioural insights raise questions about the usefulness of certain forms of information disclosure. This report looks at these concerns and the subsequent policy implications.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 82
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Serie: OECD science, technology and industry working papers 2018, 11
    Serie: OECD science, technology and industry working papers
    Schlagwort(e): Neurowissenschaften ; Gesundheitspolitik ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Addressing the effects of population ageing, including the increase in mental illnesses and neurological disorders, remains a top priority for many countries and is reflected at the highest levels of international dialogue. Governments, funders, and companies around the world are making unprecedented investments in brain research and the development of neurotechnologies. Advances in brain science and neurotechnology present major opportunities for health innovation and societal benefits, but also raise difficult questions at the intersection of science, society and economy. This report provides a summary of the main discussion points emerging from the Expert Consultation on “Neurotechnology and Society”, held on 14-15 September 2017, in Washington D.C., United States. Meeting participants acknowledged the increasingly international enterprise of neurotechnological innovation. Recommendations for addressing pressing ethical, legal, social, economic and cultural challenges may be beneficial to ensure responsible advancement of emerging neurotechnologies. Consideration of these issues should span laboratory, clinical, and industry settings.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 83
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Serie: OECD health working papers no. 105
    Schlagwort(e): Gesundheitswesen ; Wirkungsanalyse ; Arzneimittel ; Gesundheitskosten ; Wirkungsanalyse ; OECD-Staaten ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Poor adherence to medications affects approximately half of the patient population, leading to severe health complications, premature deaths, and an increased use of healthcare services. The three most prevalent chronic conditions – diabetes, hypertension, and hyperlipidaemia – stand out regarding the magnitude of avoidable health complications, mortality, and healthcare costs. There are three broad reasons behind these low rates of adherence to chronic disease medications. Firstly,the problem of poor adherence has rarely been explicitly included in national health policy agendas. Secondly, interventions tend to attribute the problem exclusively to patients, while the evidence suggests that health system characteristics – in particular the quality of patient-provider interaction, procedures for refilling prescriptions, or out-of-pocket costs – are lead drivers. Thirdly, patients with chronic conditions frequently feel left out of the decision about their therapy and are inclined to rebuff. This paper identifies enablers that are needed for improving adherence to medication at the system level.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 84
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Serie: OECD environment working papers no. 134
    Schlagwort(e): Chemikalienrecht ; Kosten-Nutzen-Analyse ; Wirkungsanalyse ; Umweltverträglichkeit ; Gesundheit ; Nicht-marktliche Bewertung ; OECD-Staaten ; Formaldehyde ; Formaldehyd ; Environment ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper gives an overview of economic assessments of the benefits of the control of formaldehyde and reflects on developments in its risk management and regulation. Formaldehyde is used in the manufacture of resins, as a disinfectant and fixative and as a preservative in consumer products. Formaldehyde exposure can be harmful to human health.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 85
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1487
    Schlagwort(e): Strukturwandel ; Wirtschaftliche Anpassung ; Regulierung ; Institutionelle Infrastruktur ; Produktivitätsentwicklung ; Investition ; Erwerbstätigkeit ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper presents country-specific effects of structural reforms. It discusses how sizeable and interesting country-specific effects can be identified in a panel setting by conditioning the impact of individual policies on their own level or on the stance of other policies and institutions. This approach allows for the incorporation of a potentially large set of additional policy areas including institutions and policy areas with limited time-series availability (e.g. sub-components of the Product Market Regulation indicator, housing market regulations and policies, Doing Business indicators and the quality of institutions such as the rule of law indicator or the efficiency of the legal system). Results suggest that for instance, when more stringent product market regulation hurts more in more open economies. Better institutions amplify the positive effect of R&D spending. Tax wedge reduction leads to less employment gains when EPL is not very stringent.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 86
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 44 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1495
    Schlagwort(e): Arbeitsmarkt ; Finanzmarktregulierung ; Kreditgeschäft ; Unternehmensfinanzierung ; Kapitalstruktur ; Lohnstruktur ; Erwerbstätigkeit ; Arbeitslosigkeit ; Arbeitsmobilität ; Soziale Ungleichheit ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper reviews empirical research on finance and labour markets. Preliminary themes in the literature follow. Finance may interact with labour market institutions to jointly determine labour outcomes. Highly leveraged firms show greater employment volatility during cyclical fluctuations, and leverage strengthens firm bargaining power in labour negotiations. Bank deregulation may have mixed impacts on labour depending upon the state of bank regulations and labour markets. Leveraged buyouts tend to dampen acquired firm job growth as they pursue labour productivity gains. The shareholder value movement may contribute to short-termism among corporate managers, which can divert funds away from firm capital accumulation toward financial markets, crowd out productive investment and fuel unemployment. Declining wage shares in OECD countries may be driven in part by financial globalisation. The financial sector contributes to rising concentration near the top of the income distribution. Finance is linked to increased reallocation of labour, which may either enhance or impede productivity growth. Finally, there is limited evidence that rising interest rate environments and homeowners with mortgage balances that exceed their home’s value may reduce labour mobility rates.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 87
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1503
    Schlagwort(e): Lohnquote ; Qualifikation ; Technischer Fortschritt ; Globalisierung ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Over the past two decades, real median wage growth in many OECD countries has decoupled from labour productivity growth, partly reflecting declines in labour income shares. This paper analyses the drivers of labour share developments using a combination of industry- and firm-level data. Technological change in the investment goods-producing sector and greater global value chain participation have compressed labour shares, but the effect of technological change has been significantly less pronounced for high-skilled workers. Countries with falling labour shares have witnessed both a decline at the technological frontier and a reallocation of market shares toward “superstar” firms with low labour shares (“winner-takes-most” dynamics). The decline at the technological frontier mainly reflects the entry of firms with low labour shares into the frontier rather than a decline of labour shares in incumbent frontier firms, suggesting that thus far this process is mainly explained by technological dynamism rather than anti-competitive forces.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
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  • 88
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1507
    Schlagwort(e): 1996 - 2013 ; Konjunktur ; Strukturwandel ; Gesundheitskosten ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Health care expenditure per person, after accounting for changes in overall price levels, began to slow in many OECD countries in the early-to-mid 2000s, well before the economic and fiscal crisis. Using available estimates from the OECD’s System of Health Accounts (SHA) database, we explore common trends in health care expenditure since 1996 in a set of 22 OECD countries. We assess the extent to which the trends observed are the results of cyclical economic influences, and the respective contributions of changes in relative prices, health care volumes and coverage to the slowdown in health care expenditure growth. Our analysis suggests that cyclical factors may account for a little less than one half of the estimated slowdown in health care spending since the crisis, suggesting that structural changes have contributed to the trends. Before the crisis the slowdown in health care expenditure growth was accounted for by health care prices growing less than general prices and a reduction in care volumes, whereas the latter accounts for most of the steeper deceleration after the crisis. Although both privately and publically financed health care expenditure grew at a reduced pace during the study period, the sharp post-crisis deceleration happened mostly in the public component. When examined by function, the slowdown in publicly-financed expenditure has been largest in curative and rehabilitative care (particularly after the crisis) and in medical goods (especially pharmaceuticals), whereas the deceleration in the privately financed component is largely in medical goods (including pharmaceuticals). We conclude that structural changes in publicly financed health care have constrained the growth of care volumes (especially) and prices leading to a marked reduction in health care expenditure growth rates, beyond what could be expected based on cyclical economic fluctuations. We examine a range of government policies enacted in a selection of OECD countries that likely contributed to the structural changes observed in our analysis.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 89
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Serie: OECD statistics working papers 2018, 1
    Schlagwort(e): Vermögensverteilung ; Privater Haushalt ; Datenbank ; Vergleich ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper describes how household wealth is distributed in 28 OECD countries, based on evidence from the second wave of the OECD Wealth Distribution Database. A number of general patterns emerge from these data. First, wealth concentration is twice the level of income inequality: across the 28 OECD countries covered, the wealthiest 10% of households hold, on average, 52% of total household wealth, while the 60% least wealthy households own little over 12%. Second, up to a quarter of all households report negative net worth (i.e. liabilities exceeding the value of their assets) in a number of countries. In addition, some countries feature large shares of households with high levels of debt relative to both their incomes and the assets that they hold; this potentially exposes such households to significant risks in the event of changes in asset prices or falls of their income. Third, more than one in three people are economically vulnerable, as they lack liquid financial assets to maintain a poverty-level living standard for at least three months. Fourth, one in three households has received some gift or bequest in their life, with this share being considerably larger among high income and high wealth households. The paper also describes changes in wealth distribution since the Great Recession among the sub-set of countries for which repeated observations are available in the OECD Wealth Distribution Database. Finally, the paper discusses a number of methodological challenges, notably on how to better account for the top end of the wealth distribution.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 90
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1466
    Schlagwort(e): Finanzkrise ; Produktionspotenzial ; Kapitalstock ; Investition ; Produktivitätsentwicklung ; Akzelerator ; Hysterese ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Current weak labour productivity growth in many OECD countries reflects historically weak contributions from both total factor productivity (TFP) growth and capital deepening. The slowdown in trend productivity growth in the pre-crisis period is mostly explained by a long-established slowdown in TFP growth, but since the crisis the further deceleration is mainly due to weak capital deepening, a development apparent in practically every OECD country. Much of the weakness in the growth of the capital stock since the financial crisis can be explained by an accelerator response of investment to continued demand weakness, leading in turn to a deterioration of potential output via a hysteresis-like effect. For the most severely affected economies, the financial crisis is estimated to have reduced potential output by more than 2% via this transmission mechanism. In many OECD countries, declining government investment as a share of GDP has further exacerbated post-crisis weakness in capital stock growth, both directly and probably indirectly via adverse spillover effects on business investment. Finally, over a period when the use of conventional macro policy instruments was constrained, the slower pace of structural reform represents a missed opportunity, not least because more competition-friendly product market regulation could have boosted both investment and potential growth.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 91
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 55 Seiten) , Illustrationen
    Serie: OECD social, employment and migration working papers no. 215
    Schlagwort(e): Aktivierende Arbeitsmarktpolitik ; Öffentliche Sozialleistungen ; EU-Staaten ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper presents new information on activity-related eligibility criteria for unemployment and related benefits in OECD- and EU-countries in 2017, comparing the strictness of “demanding” elements built into unemployment benefits across countries and over time. Eligibility criteria for unemployment benefits determine what claimants need to do to successfully claim benefits initially or to continue receiving them. Benefit systems feature specific rules that define the type of job offers that claimants need to accept, requirements for reporting on the outcomes of independent job-search efforts, obligations to participate in active labour market programmes, as well as sanctions for failing to meet these requirements. Such rules aim to strengthen incentives to look for, prepare for, and accept employment. They may also be used as a targeting device to reduce demands on benefit systems, and on associated employment services. While this may serve to limit support to genuine jobseekers, strict requirements can also exclude some intended recipients from financial and re-employment support, e.g., by discouraging them from applying. This paper presents detailed information on policy rules in 2017, summarises them into an overall policy indicator of eligibility strictness, and gauges recent policy trends by documenting changes in the strictness measures. A novelty is the inclusion of lower-tier unemployment or social assistance benefits in the compilation of policy rules. Results document a large number of reforms enacted after the Great Recession and suggest a slight convergence of policy rules across countries even though overall measures of the strictness of activity-related eligibility criteria have remained broadly unchanged during the recent past. In countries with multiple layers of support for the unemployed, availability requirements tend to be more demanding for lower-tier assistance benefits, while sanction rules tend to be more stringent for first-tier programmes.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 92
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 85 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1488
    Schlagwort(e): 1995 - 2015 ; Einkommensverteilung ; Umverteilung ; Steuerprogression ; Öffentliche Sozialleistungen ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: This paper provides an empirical investigation on the drivers of tax and transfer income redistribution to working-age households across the OECD over the last two decades, in a context where it has been declining in the vast majority of countries. The analytical approach is based on a reduced-form model of income redistribution which is estimated through cross-country-time series regressions. The baseline model builds on the political economy literature of income redistribution and includes a set of non-policy drivers such as labour market and socio-demographic conditions as well as measures of globalisation and technological change. The baseline model is augmented with major direct policy drivers of income redistribution covering tax revenue and social spending as well as a selection of tax and transfer policy parameters. Changes in the size of the tax and transfer systems likely to have contributed to the decline in income redistribution include the decline in social spending on cash support for working-age population and the diminishing role of personal income taxes in reducing inequality under the effect of increasing trade openness. Changes in specific tax and transfer policy instruments and parameters likely to have contributed to the decline in income redistribution include a flattening of the tax schedule in the upper-part of the wage distribution, a decline in the generosity and duration of unemployment-related transfers, including cuts to social assistance, and pension and early retirement reforms to encourage longer working life.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 93
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264293014
    Sprache: Englisch
    Seiten: Online-Ressource (144 p.)
    Serie: OECD Multi-level Governance Studies
    Paralleltitel: Erscheint auch als Rethinking regional development policy-making
    Schlagwort(e): Regionalpolitik ; OECD-Staaten ; Regionalentwicklung ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Regionalentwicklung ; Regionalpolitik
    Kurzfassung: This report takes stock of discussions held between academics and country practitioners during a series of seminars organised in 2017 by the OECD and the European Commission that focused on opportunities to improve the design and delivery of regional development policies. What can governments do to enhance economic development in regions and cities ? What lessons can be drawn from theory and practice to ensure public spending and investments contribute to regional development as effectively as possible ? At a time of increasing pressure on public finances it is paramount to enhance the effectiveness of regional policy governance instruments to add value to public spending and investment. Bringing together frontier economic theory and country practices regarding performance frameworks, financial instruments, policy conditionalities, contractual arrangements and behavioural insights in regional policy, this report identifies cross-cutting lessons to help policy-makers manage common trade-offs when designing public expenditure and investment programmes for the development of regions and cities.
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  • 94
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264293083
    Sprache: Englisch
    Seiten: Online-Ressource (207 p.)
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Erscheint auch als Tax challenges arising from digitalisation - interim report 2018
    Schlagwort(e): Digitalisierung ; Steuerpolitik ; Steuerwirkung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; OECD-Staaten ; G20-Staaten ; Taxation ; Science and Technology ; OECD ; G-20-Staaten ; Internationales Steuerrecht ; Steuerpolitik ; Digitalisierung
    Kurzfassung: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
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  • 95
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Serie: OECD statistics working papers 2018, 6
    Schlagwort(e): 1985 - 2016 ; Volkswirtschaftliche Gesamtrechnung ; Produktivitätsentwicklung ; Forschungskosten ; Skalenertrag ; Mark-up Pricing ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: A key feature of the 2008 revision of the System of National Accounts was the treatment of R&D expenditure as investment. The question arises whether the standard approach towards accounting for growth contribution of assets is justified given the special nature of R&D that provides capital services by affecting the working of other inputs as a whole – akin to technical change and often requires up-front investment with sunk costs. We model R&D inputs with a restricted cost function and compare econometric estimates with those derived under a standard index number approach but find no significant differences. However, we cannot reject the hypothesis of increasing returns to scale. The standard MFP measure is then broken down into a scale effect and a residual productivity effect, each of which explains about half of overall MFP change. The scale effect points to the importance of the demand side and market size for productivity growth. We also compute mark-up rates of prices over marginal cost and find widespread evidence of rising mark-ups for the period 1985-2016.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 96
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Serie: OECD science, technology and industry working papers 2018, 02
    Serie: OECD science, technology and industry working papers
    Schlagwort(e): Unternehmensgründung ; Innovation ; Risikokapital ; Unternehmer ; Geschlecht ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: The report presents new cross-country descriptive evidence on innovative start-ups and related venture capital investments drawing upon Crunchbase, a new dataset that is unprecedented in terms of scope and comprehensiveness. The analysis employs a mix of different statistical techniques (descriptive graphics, econometric analysis, and machine learning) to highlight a number of findings. First, there are significant cross-country differences in the professional and educational background of start-ups’ founders, notably the share of founders with previous academic experience and in the share of “serial entrepreneurs”. Conversely, the founders’ average age is rather constant across countries, but shows a fair degree of variability across sectors. Second, IP assets, and in particular the presence of an inventor in the team of founders, are strongly associated with start-ups’ success. Finally, female founders are less likely to receive funding, receive lower amounts when they do receive financing, and have a lower probability of successful exit, when other factors are controlled for.
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  • 97
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 28 Seiten) , Illustrationen
    Serie: OECD trade policy papers no. 211
    Schlagwort(e): Multinationales Unternehmen ; Betriebliche Statistik ; Wertschöpfung ; Unternehmensstatistik ; OECD-Staaten ; Trade ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: In order to better understand the interdependencies between trade and investment in global value chains (GVCs), the OECD has developed a new dataset on the Activities of Multinational Enterprises (AMNE). This dataset starts from official AMNE statistics and combines the information with Inter-Country Input-Output (ICIO) tables to provide new insights on the trade-investment nexus in GVCs. This dataset allows the contribution of domestic firms, multinational enterprises (MNEs) and their foreign affiliates to global trade and production to be assessed. This paper details the methodology that was used to create the data, as well as the main assumptions and challenges in the work.
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  • 98
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    ISBN: 9789264085350
    Sprache: Englisch
    Seiten: 1 Online-Ressource (190 Seiten)
    Paralleltitel: Erscheint auch als Working together for local integration of migrants and refugees
    DDC: 330
    Schlagwort(e): Soziale Integration ; Flüchtlinge ; Migranten ; Gemeinde ; Stadt ; OECD-Staaten ; Governance ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Behind every migration statistic, there are individuals or families starting a new life in a new place. Local authorities, in co-ordination with all levels of government and other local partners, play a key role in integrating these newcomers and empowering them to contribute to their new communities. Integration needs to happen where people are: in their workplaces, their neighbourhoods, the schools to which they send their children and the public spaces where they will spend their free time. This report describes what it takes to formulate a place-based approach to integration through concerted efforts across levels of government as well as between state and non-state actors. It draws on both quantitative evidence, from a statistical database, and qualitative evidence from a survey of 72 cities. These include nine large European cities (Amsterdam, Athens, Barcelona, Berlin, Glasgow, Gothenburg, Paris, Rome and Vienna) and one small city in Germany (Altena), which are the subject of in-depth case studies. The report also presents a 12-point checklist, a tool that any city or region – in Europe, the OECD or beyond – can use to work across levels of government and with other local actors in their efforts to promote more effective integration of migrants.
    URL: Volltext  (lizenzpflichtig)
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  • 99
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 32 Seiten) , Illustrationen
    Serie: OECD social, employment and migration working papers no. 201
    Schlagwort(e): Soziale Sicherheit ; Grundeinkommen ; Mikrosimulation ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal “no questions asked” public transfer would be simple and have the advantage that no-one would be left without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify them, and propose a simple decomposition to identify the mechanisms that drive effects in different country contexts. Results illustrate the challenges, but also the strengths, of existing social protection systems. A BI would fix benefit coverage gaps that exist in many countries, but would require very substantial tax rises if it were to be set at a meaningful level. As support would not be targeted on those most in need, it would not be a cost-effective way of directly reducing income poverty.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 100
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Serie: OECD science, technology and industry working papers 2018, 13
    Serie: OECD science, technology and industry working papers
    Schlagwort(e): 1994 - 2012 ; Dienstleistungsgesellschaft ; Produktivitätsentwicklung ; Lohn ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: The literature has established two robust stylised facts: (i) the existence of a firm size-wage premium; and (ii) a positive relationship between firm size and productivity. However, the existing evidence is mainly based on manufacturing data only. With manufacturing nowadays accounting for a small share of the economy, whether productivity, size, and wages are closely linked, and how tight this link is across sectors, is still an open question. Using a unique micro-aggregated dataset covering the whole economy in 17 countries over 1994-2012, this paper compares these relationships across sectors. While the size-wage and size-productivity premia are significantly weaker in market services compared to manufacturing, the link between wages and productivity is stronger. The combination of these results suggests that, in a service economy the “size-wage premium” becomes more a “productivity-wage premium”. These results have first-order policy implications for both workers and firms.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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