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La innovación bien planeada y orientada impulsa la productividad, aumenta el crecimiento económico y ayuda a solucionar los problemas sociales. Pero, ¿de qué manera los gobiernos motivan a las personas a innovar más? Y, ¿cómo los gobiernos mismos pueden ser más innovadores?
La Estrategia de Innovación de la OCDE brinda una serie de principios para fomentar la innovación en las personas (tanto trabajadores como consumidores), las empresas y los gobiernos. Analiza detenidamente el ámbito de la innovación, de qué forma está cambiando y dónde y cómo se lleva a cabo. Como resultado, la Estrategia plantea políticas de largo alcance que favorecen la innovación, las cuales aprovechan las investigaciones y los datos más recientes.
This is the latest of the influential series of OECD reports on Innovative Learning Environments. “Learning leadership” is fundamental because it is about setting direction, taking responsibility for putting learning at the centre and keeping it there. This becomes increasingly complex in 21st century settings, calling for innovation and going beyond the heroics of individual leaders. Many need to be involved, bringing in diverse partners at different levels.
This is all explored in this volume. It clarifies the concepts and the dimensions of learning leadership, relating it to extensive international research and identifying promising strategies to promote it. Specific examples are drawn from Austria, Australia, Canada, Israel, Norway, Singapore, Spain, the United Kingdom and the United States. There is an extensive overview that addresses the “why, what, how, who, where, and when” of learning leadership. Among the international experts contributing to this volume are James Spillane, John MacBeath, Louise Stoll, and Clive Dimmock.
This report will prove to be a valuable resource for all those interested in schooling. It will be of particular interest to teachers and teacher educators, advisors and researchers, the voluntary sector and teacher associations, and, first and foremost, education leaders themselves.
This report compares the performance of 15-year-olds in the United States in PISA against the global patterns and trends. But it goes beyond the aggregate level analysis that have so far been published in the PISA 2012 reports, to give analysis of student performance on individual mathematics test items in order to reveal students’ strengths and weaknesses. Considering this also in the context of the relationship between PISA and the Common Core Standards for Mathematics can help connect these results to what the United States aspires to teach in classrooms and help inform teaching practices that can support performance improvement.
Latin American economies continue to present relatively stable growth but continued uncertainty with regards to the duration of the commodity boom could pose threats to medium-term growth and economic development. Latin American countries face increasing competition from emerging economies across the globe particularly in manufacturing sectors. In this context of shifting wealth, it is increasingly important to foster competitiveness and connectivity.
Improving logistics performance is particularly important as it directly impacts growth, productivity, and trade within the region and beyond. The region’s productive structure with significant concentration in natural resource and agriculture augment the importance of logistics in fostering competitiveness. Nevertheless, logistics performance in the region faces serious gaps particularly in the areas of customs performance and the availability of infrastructure. Improving these aspects will entail more and better investment in infrastructure, as well as making the most of existing infrastructure by putting in place efficient trade facilitation measures and efficient and appropriate regulatory frameworks.
Coverage is provided for Argentina, Brazil, Bolivia, Chile, Columbia, Cuba, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatamala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Uruguay, and Venezuela.
La erosión de bases imponibles constituye un grave riesgo para los ingresos tributarios, la soberanía fiscal y la equidad tributaria de muchos países. Si bien existen numerosas formas de erosionar las bases imponibles dentro de cada jurisdicción, una fuente significativa de la erosión es el traslado de beneficios al exterior. En este informe se describen los estudios y datos de carácter público relativos a la existencia y magnitud de estos fenómenos, se presenta un panorama general de los acontecimientos internacionales con repercusión en la tributación de las empresas, y se incluye un panorama general de los principios fundamentales de la imposición de las actividades transfronterizas, así como de las posibilidades de erosionar la base imponible y trasladar los beneficios a que tales principios pudieran dar lugar. A modo de conclusión, el informe sostiene que las reglas vigentes permiten manipular los beneficios a base de estructuras jurídicas artificiosas y de derechos y obligaciones intangibles, y trasvasar legalmente los riesgos intragrupo, con la consecuencia de reducir la parte de los beneficios relacionados con las actividades productivas. Este informe recomienda la elaboración de un plan de acción a escala mundial para resolver el problema de la erosión de la base imponible y el traslado de beneficios.
La presente edición 2011 de las Líneas Directrices de la OCDE para Empresas Multinacionales compromete 42 países a nuevas y más estrictas normas de conducta empresarial. Las Directrices actualizadas incluyen nuevas recomendaciones sobre el abuso de los derechos humanos y responsabilidad empresarial de su cadena de suministro, siendo estas el primer acuerdo intergubernamental en este rubro.
Las Directrices establecen, por ejemplo, que las empresas deben respetar los derechos humanos en cada uno de los países en los que tienen operaciones. Las empresas deben también respetar las normas ambientales y laborales, y contar con la debida diligencia de procesos que aseguren que se cumplan. Estas incluyen cuestiones como el pago de salarios decentes, lucha contra la corrupción, las peticiones de soborno y la extorsión, y la promoción del consumo sustentable.
Las Directrices son un código de conducta amplio, no vinculatorio que los países miembros de la OCDE y otros adherentes han acordado para promover el sector empresarial. Se ha establecido también un nuevo proceso de mediación más estricto para atender quejas.
Le Linee Guida dell’OCSE sui prezzi di trasferimento per le imprese multinazionali e le amministrazioni fiscali forniscono orientamenti sull'applicazione del "principio di libera concorrenza", che è il principio riconosciuto a livello internazionale sul quale si basa il regime del transfer pricing, cioè la valutazione, a fini fiscali, delle transazioni transfrontaliere tra imprese associate. In un'economia globale nella quale le imprese multinazionali hanno un ruolo significativo, il regime dei prezzi di trasferimento assume un'importanza prioritaria sia per le amministrazioni fiscali sia per i contribuenti. Gli Stati devono assicurarsi che gli utili imponibili delle multinazionali non siano artificialmente trasferiti in un altro Paese e che la base imponibile dichiarata dalle multinazionali nei loro rispettivi Paesi corrisponda alla loro attività economica reale. È essenziale, inoltre, che i contribuenti vedano ridotti i rischi di doppia imposizione economica legati a un contenzioso tra due Paesi sulla determinazione della remunerazione a valori di mercato delle transazioni transfrontaliere con imprese associate.
La versione originale delle Linee Guida dell’OCSE sui prezzi di trasferimento è stata approvata dal Consiglio dell'OCSE nel 1995. Le Linee Guida sono poi state parzialmente aggiornate nel 2009, in primo luogo per integrare le modifiche introdotte nel 2008 al Modello di Convenzione fiscale OCSE riguardanti il nuovo paragrafo 5 dell'articolo 25 in materia di arbitrato e il commentario dell'articolo 25 sull'uso della procedura amichevole per risolvere le controversie tributarie internazionali. Nell'edizione del 2010 sono state apportate notevoli revisioni ai capitoli I, II e III, introducendo nuovi orientamenti sulla scelta del metodo più appropriato alle circostanze del caso per la determinazione dei prezzi di trasferimento, sull'applicazione pratica dei metodi basati sull'utile delle transazioni (il metodo del margine netto della transazione e il metodo di ripartizione dell'utile) e sulla performance dell'analisi di comparabilità. È stato inoltre aggiunto un nuovo capitolo IX che presenta gli aspetti delle riorganizzazioni aziendali relativi ai prezzi di trasferimento. Notevoli cambiamenti sono stati anche apportati in tutti gli altri capitoli delle Linee Guida dell’OCSE sui prezzi di trasferimento.
Gli schemi di pianificazione fiscale aggressiva (aggressive tax planning – ATP) basata sulla copertura al netto delle imposte rappresentano una minaccia al gettito fiscale dei Paesi: alcuni riscontri concreti evidenziano come centinaia di milioni di USD siano a rischio e una serie di operazioni multimiliardarie denominate in USD siano state individuate da taluni Paesi. Dopo aver descritto in termini generali la nozione di copertura in quanto strumento di gestione del rischio, il Rapporto illustra le caratteristiche degli schemi ATP basati sulla copertura al netto delle imposte, sintetizza le strategie di indagine e di risposta adottate dai Paesi, mette in evidenza le tematiche di politica e compliance derivanti da tali schemi e termina con alcune conclusioni e raccomandazioni.
Il Rapporto L’azione delle politiche a seguito di disastri naturali: aiutare le regioni a sviluppare resilienza rappresenta il primo studio dell’OCSE sulle strategie multi-settoriali nelle regioni post disastro e fornisce raccomandazioni concrete sul come portare avanti l’impegno di ricostruzione in Abruzzo a seguito del terremoto che nel 2009 ha colpito L’Aquila (capoluogo di regione) e l’area circostante. Il presente Rapporto individua numerose priorità chiave sulle quali le amministrazioni nazionali e locali devono convergere per assicurare una visione strategica comune.
This roadmap outlines emissions reduction potential from all technologies that can be implemented in the Indian cement industry. Taking into account the specificities of the Indian context, markets and opportunities, this roadmap outlines a possible transition path for the Indian cement industry to support the global goal of halving CO 2 emissions by 2050.
Latin America has weathered the recent turbulence in the global economy with relative strength, but the region now faces – beyond the short-term global uncertainty -- important medium-term risks. Policy makers need to make use of the policy space at their disposal to lay the foundations for inclusive and sustainable growth.
SMEs play a key role as they are an integral part of the economic fabric, comprising over 95% of firms in the region as well as providing employment for over 60% of the region’s inhabitants. Nevertheless, relative to SMEs in the OECD, on average SMEs in Latin America exhibit low levels of relative productivity and weak links with the rest of the economy. In light of several decades of blanket SME policies with limited impacts in the region, this report proposes a more integrated approach that caters to the productive context and firm specificities. SMEs are part of a greater productive structure, and productive development policies need to be designed to address the particularities of heterogeneous SMEs. These differences can be manifested in many ways including the markets they serve, the types of products they produce, the level of technological sophistication and use of human capital involved in production, as well as the productive links with other firms in the industry. Providing policies which are adapted to the productive context requires co-ordination between various policy areas and levels of government to ensure that interventions are complimentary and effective. With this perspective in mind, the report explores key policy areas that address some of the main challenges to SMEs in the region including access to finance, skill development, innovation, and productive development.
오늘날 OECD 회원국은 높은 수준의 직업 능력과 기술을 경제 성장 달성의 핵심 수단의 하나로 여기고 있습니 다. 따라서 직업교육훈련 시스템이 과연 현장에서 요구되는 직업 능력을 성공적으로 배양해내고 있는지에 대한 해답을 찾고자 곳곳에서 심층적인 검토가 진행 중입니다. ≪Learning for Jobs≫는직업교육훈련에대한OECD의연구보고서로서 회원국이노동시장수요에보다효과적으로부응하는직업교육훈련시스템을갖추도록돕고자발간한것입니다 본보고서는증거기반을확충하고 다양한정책안을발굴하며 기존의직업교육훈련정책노력을평가하는도구를개발하는데기여합니다 OECD는호주 오스트리아 벨기에플랑드르, 체코공화국 독일 헝가리 아일랜드 한국 멕시코 노르웨이 스웨덴 스위스 영국잉글랜드와웨일즈 및미국사우스캐롤라이나주와텍사스주에서직업교육훈련정책리뷰를수행하고있습니다 현재까지칠레에대한첫정책리뷰보고서와중국에대한간략보고서가완성되었습니다 ≪Learning for Jobs≫ 보고서는OECD 웹사이트 에서도 열람하실 수 있습니다.
In many OECD countries, governments have invested large amounts of public money to support renewable energy (RE) development and are requiring significant quantities of it to be sold by energy providers. But what are the economic impacts of these policies on the rural regions where deployment takes place? How can RE bring the greatest benefit to host regions? These are some of the questions explored by this study. Drawing on case studies in 16 regions within 10 countries, the research finds that while RE indeed represents an opportunity for stimulating economic growth in rural communities, its development benefits are not automatic. Realising them requires a complex and flexible policy framework and a long-term strategy, as well as a realistic appreciation of the potential gains from RE deployment. Making a positive connection between RE development and local economic growth will require more coherent strategies, the right set of local conditions, and a place-based approach to deployment.
This second volume of OECD's study on lobbying examines regulation and self-regulation of lobbying. It includes chapters defining and examining lobbying, describing the role of professional lobbying associations, exploring various codes of conduct and examining specific codes in various countries, examining lobbyists' attitudes toward regulation and self-regulation, and exploring various options for enhancing transparency and accountability.
Esta publicación conjunta de la OCDE y la OMC contiene un análisis general de las tendencias de la ayuda y de los acontecimientos que se han producido en esta esfera con el fin de ayudar a los países en desarrollo a integrarse en la economía mundial y beneficiarse de las oportunidades comerciales. El análisis se basa en más de 260 relatos de experiencias y 140 autoevaluaciones que han presentado los países asociados, los organismos donantes bilaterales y multilaterales, los proveedores de cooperación Sur-Sur y las comunidades económicas regionales. A esto hay que sumar los datos de que dispone la OCDE sobre la ayuda y las conclusiones de las evaluaciones y los estudios econométricos. La imagen es positiva: la ayuda para el comercio mejora la vida de muchos hombres y mujeres de países en desarrollo. Los relatos ofrecen una imagen alentadora de la gran variedad de actividades relacionadas con el comercio que reciben apoyo de múltiples donantes en un gran número de países en desarrollo. La ayuda para el comercio se integra cada vez más en las estrategias generales de desarrollo, entrándose sus objetivos en la competitividad, el crecimiento económico y la reducción de la pobreza. Los donantes están armonizando sus procedimientos y adaptando su apoyo a estas estrategias. El flujo de ayuda para el comercio sigue creciendo y en 2009 ha sumado 40.000 millones de dólares EE.UU., lo que representa un aumento del 60 por ciento desde 2005. Los países en desarrollo y los donantes han de proseguir sus esfuerzos por mejorar la eficacia de la ayuda para el comercio y sus resultados. Aunque se haya avanzado en la vigilancia y la evaluación conjunta, sigue siendo un reto aumentar la responsabilidad recíproca y la gestión de la ayuda de forma que permita lograr resultados comerciales. La adopción de un enfoque común y simplificado para medir el avance en el logro de los objetivos relacionados con el comercio de los países en desarrollo reforzará el sentimiento de apropiación de los países con esta iniciativa, factor fundamental para conseguir que la ayuda para el comercio potencie la capacidad comercial y promueva el crecimiento económico y el desarrollo.
This report is an overview of the management of risk due to livestock diseases, a potentially catastrophic type of risk that can have strong external effects given its links to the food chain and to human health. Animal disease, primarily in farmed livestock, has long been a policy concern for food safety reasons and the high economic losses it can engender. The globalisation of trade and human movement, and sensitivities to food safety, enhance the relevance and complexity of disease control for terrestrial livestock. Outbreaks – or even rumours of an outbreak – can result in widespread consumer alarm, disruption of trade, and severe effects on incomes, not to mention the human cost of illnesses and deaths arising from animal disease.
Most parents know instinctively that spending more time with their children and being actively involved in their education will give their children a good head-start in life. But since most parents have to juggle competing demands at work and home, there never seems to be enough time or they feel ill-equipped to help.
This book from OECD's Programme for International Student Assessment (PISA) has some good news for concerned parents: it does not require a Ph.D or unlimited hours for parents to make a difference in their children's education. In fact, many parent-child activities that are associated with better reading performance among students involve relatively little time and no specialised knowledge. What these activities do demand is genuine interest and active engagement.
"I enjoyed reading Let's Read Them a Story! The wide sample of countries shows the universality of the conclusions - conclusions which reassure parents that it is important to simply transmit the pleasure of reading to our children. No need to exhaust oneself finding the latest trendy children's books or educational toys; parents should simply read to children, enjoy reading themselves, and make family time to discuss what we've read."
-Kristine Minski, mother of two