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  • 01 Jul 2016
  • OECD
  • Pages: 26

To ensure that the tests used to address the safety of Manufactured Nanomaterials are consistent and defensible; the OECD launched the Sponsorship Programme for the Testing of Manufactured Nanomaterials (Testing Programme) in November 2007. This Testing Programme verifies the testing methods used on Manufactured Nanomaterials by pooling the expertise of OECD member countries, some non-member countries and other stakeholders to fund the safety testing of specific Manufactured Nanomaterials. This document is the summary of the dossier on Fullerenes (C60). The Summary includes information on physical and chemical properties; general information on exposure; hazards to the environment; and toxicological information.

In this document the importance of mechanistic consideration in quantitative structure-activity relationship ((Q)SAR) analysis, the critical role of mechanistic consideration in improving various (Q)SAR approaches and possible integrative approaches of combining chemoinformatics and bioinformatics are discussed, mainly using carcinogenicity as an illustrative toxicity endpoint. The principles and issues described in this document are general and may also be used for various types of chemical assessment. The intended target of readership is for global chemical hazard/risk assessors in regulatory agencies, industries, non-governmental organization and academia who require reliable and scientifically supportable (Q)SAR information and predictions in their assessments as well as for developers/researchers who endeavour to produce scientifically reliable (Q)SAR predictive models and tools.

  • 13 Nov 2007
  • OECD
  • Pages: 174

Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.

  • 31 May 2006
  • OECD
  • Pages: 140
In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening.  This comprehensive study examines the general trends in the taxation of capital and wage income, and the most significant changes that have taken place. It looks closely at the main drivers of reform, the trade-offs between policy objectives, the guidelines, objectives and design features of tax reforms and why fundamental reform of personal income tax systems has been so high on the agenda.

The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat – are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof.  They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.  

French

This toolkit offers practical guidance to adherents to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions pertaining to strengthening local ownership and partner-country civil society as independent development and humanitarian actors.

  • 04 Aug 2011
  • OECD
  • Pages: 140

Recent global shocks, such as the 2008 financial crisis, have driven policy makers and industry strategists to re-examine how to prepare for and respond to events that can begin locally and propagate around the world with devastating effects on society and the economy. This report considers how the growing interconnectedness in the global economy could create the conditions and vectors for rapid and widespread disruptions. It looks at examples of hazards and threats that emerge from the financial world, cyberspace, biological systems and even the solar system, to reflect on what strategic capacities are called for to improve assessment, mapping, modelling, response  and resilience to such large scale risks.  

 

  • 09 Jun 2020
  • International Transport Forum
  • Pages: 24

This report reviews possible determinants of global maritime goods transport over the coming decades. It addresses the uncertainties that surround the future of maritime trade flows such as the development of demand, the costs of environmental regulation, maritime business strategies, the Belt and Road Initiative, and Arctic shipping. The report summarises discussions of an ITF Roundtable held in Paris, France in April 2019.

Major nuclear regulatory challenges will arise from government policies to liberalise energy sectors. In a context of growing competition and market deregulation, it is becoming increasingly important to reconcile commercial interests with safety requirements. For nuclear regulatory bodies, the first challenge will be to ensure that economic pressures do not erode nuclear safety. In their strive to maintain nuclear safety culture, regulatory bodies will also need to adapt to an increasingly market-oriented environment and new working relationships with operators. This report identifies the challenges that regulators are likely to be confronted with over the next ten years.

French
  • 16 Sept 2011
  • OECD
  • Pages: 140

The field of industrial biotechnology has moved rapidly in recent years as a combined result of international political desire, especially in the case of biofuels, and unprecedented progress in molecular biology research that has supplied the enabling technologies. Different geographical regions  have different priorities, but common drivers are climate change mitigation and the desire for energy independence. Now, industrial biotechnology has reached the centre of scientific and political attention. At no time in the past has there been a more pressing need for coherent, evidence-based, proportionate regulations and policy measures; they are at the heart of responsible development of industrial biotechnology.

This publication examines the international drivers, the enabling technologies that are fast-tracking Industrial Biotechnology, industry trends, some of the products that are appearing on the market, industry structure and finance, and finally policy measures and trends. It examines separately biofuels, biobased chemicals and bioplastics. It is quite clear that a supportive policy framework for the development of biofuels exists in many countries, but that no such framework is in place for biobased chemicals and bioplastics. This seems at odds with the apparent need for the integrated biorefinery, where chemicals and plastics production will significantly improve profitability when produced alongside transportation fuels. 

Three ongoing mega-trends have the potential of significantly altering the nature of work in all G20 countries, albeit with different intensity: globalisation, technological progress and demographic change - as well as the changes in values and preferences that will go paired with them. Together, these trends are likely to affect the quantity and quality of jobs that are available, as well as how and by whom they will be carried out.

  • 17 Feb 2022
  • OECD
  • Pages: 100

After a long period of employment growth that led to the lowest unemployment rate since the German reunification, Berlin’s labour market is now tightening. Accelerated by the COVID-19 pandemic, global labour market megatrends such as the automation of production processes and the increasingly advanced digital skills required to perform many jobs pose new challenges to Berlin’s policymakers. Preparing and improving its adult learning system to adapt to the rapidly changing demand for skills will be vital for the future competitiveness of Berlin’s economy and socio-economic mobility. The report Future-Proofing Adult Learning in Berlin, Germany analyses strengths and bottlenecks in Berlin’s adult learning programmes. It stresses the importance of developing a long-term vision for continuing education and training in Berlin that brings together different actors from an adult learning landscape that offers a wide range of diverse services. It further highlights the need to expand local adult learning programmes that account for the city’s highly dynamic population and labour market.

German
  • 09 Mar 2021
  • OECD
  • Pages: 136

Cities are not only home to around half of the global population but are also at the forefront of the transformation of jobs, skills and labour markets. Furthermore, cities play a leading role in the COVID-19 response, as the pandemic is not only accelerating megatrends such as digitalisation and automation that change the world of work, but is also challenging city economies. In London, COVID-19 has caused an unprecedented labour market shock, with several service sectors having been devastated. The crisis and its impact on employment and firms make skills development and adult learning more important than ever. London is the first major city within the OECD to introduce a comprehensive skills strategy. The report Future-Proofing Adult Learning in London, UK analyses London’s capacity to design effective adult learning programmes, which are critical for a strong and sustainable economic recovery and for preparing for the future of work. The report sheds light on major challenges facing London, especially in light of COVID-19, while also pointing to opportunities for London to design a future-ready adult learning system that responds to the impacts of the pandemic and aligns training to rapidly evolving labour market demands.

Glasgow City Region - composed of eight Local Authorities - is Scotland’s largest integrated economic area, accounting for a third of Scotland's jobs and economic output. Over the last two decades, the unemployment rate has decreased to a record low, and the share of degree holders has increased significantly. Despite its overall economic success and high growth potential, Glasgow City Region faces several challenges. The region’s productivity levels compare poorly with other UK cities and major OECD metropolitan regions, and income deprivation and economic inactivity are high. As the economy has recovered from the COVID-19 pandemic, the pressure on the labour market has increased, resulting in labour shortages. The challenges for Glasgow City Region’s labour market call for greater efforts to enhance and future-proof the skills and employability systems in the region. This OECD report reviews and offers recommendations on three of the most pressing challenges facing the Glasgow City Region: i) reinforcing re- and upskilling opportunities for individuals in work and aligning skills supply with demand, ii) enhancing labour market inclusion of the economically inactive, and iii) strengthening school-to-work transitions of young people.

Der hier vorgestellte Vorschlag für eine nationale Finanzbildungsstrategie für Deutschland stützt sich auf die Analysen und vorläufigen Empfehlungen der Studie Finanzbildung in Deutschland: Finanzielle Resilienz und finanzielles Wohlergehen verbessern. Er nennt Maßnahmen, um die Finanzbildung von Erwachsenen und jungen Menschen aus verschiedenen sozioökonomischen Gruppen zu stärken und die Wirkung von Finanzbildungsinitiativen zu erhöhen.

English

Os comportamentos dos gestores de alto e médio escalão são importantes para promover culturas organizacionais abertas, mitigar os riscos à integridade e fomentar o comportamento ético de seus funcionários. Este relatório examina as principais questões relacionadas à liderança em integridade na administração pública federal do Brasil, com base em uma ampla pesquisa com altos agentes públicos. Informado e inspirado por insights comportamentais, ele fornece recomendações concretas para o fortalecimento da liderança em integridade no Brasil.

English

Este informe analiza la forma como la institución de fiscalización superior de México, la Auditoría Superior de la Federación (ASF), puede optimizar su uso de la analítica de datos. Si bien el informe se concentra en el uso de datos para mejorar la detección de riesgos de integridad, también reconoce las implicaciones de un mejor uso de la analítica para la estrategia general de transformación digital de la ASF. Asimismo, proporciona una serie de propuestas para optimizar la gobernanza de datos de la ASF e incorporar la analítica a sus iniciativas estratégicas. Finalmente, evalúa el impulso a las capacidades analíticas en la ASF, incluyendo el abordaje de consideraciones sobre integridad a través de una mejor coordinación, el desarrollo de habilidades digitales y la promoción de una cultura basada en datos.

English

Con el fin de apoyar a la institución de fiscalización superior de México, la Auditoría Superior de la Federación (ASF), en el cumplimiento de su mandato, este informe analiza buenas prácticas de países OCDE sobre la incorporación de temas de gobernanza en las auditorías a obras públicas. También proporciona ejemplos y evalúa diferentes consideraciones estratégicas, incluyendo objetivos y recursos, sobre la organización y las prácticas de la ASF para la auditoría de infraestructura. Finalmente, analiza las prácticas de auditoría en el contexto de emergencias.

English

El impacto del trabajo de las entidades fiscalizadoras superiores (EFS) depende en gran medida de la capacidad y de la voluntad de las entidades auditadas para implementar los cambios sugeridos en los informes de auditoría emitidos por las EFS. La perspectiva de las ciencias conductuales puede ayudar a las EFS a promover la adopción de sus informes y de las recomendaciones de auditoría. Se trata de una perspectiva basada en la psicología, la ciencia cognitiva y las ciencias sociales que tiene en cuenta cómo las personas toman decisiones y puede usarse para diseñar mejores políticas. El informe analiza cómo la EFS de Chile, la Contraloría General de la República (CGR), produce informes de auditoría y monitorea su seguimiento. Con base en este análisis, el informe identifica y analiza los elementos que dificultan el seguimiento oportuno e identifica oportunidades para abordarlos gracias a lecciones aprendidas de las ciencias conductuales. Una revisión del proceso de auditoría y seguimiento informada por esta perspectiva podría ayudar a mejorar significativamente el valor agregado del trabajo de la CGR y, por lo tanto, la eficacia y eficiencia de la administración pública en Chile.

English

El cumplimiento fiscal voluntario generalizado desempeña un papel importante en los esfuerzos de los países por recaudar los ingresos necesarios para alcanzar los Objetivos de Desarrollo Sostenible. Como parte de este proceso, los gobiernos se esfuerzan cada vez más por enseñar, comunicar y ayudar a los contribuyentes – actuales y futuros –con el objetivo de fomentar una cultura de moral tributaria general basada en derechos y responsabilidades, en la que los ciudadanos vean el pago de impuestos como un aspecto esencial de la relación con su gobierno. Esta atención de los gobiernos hacia la educación tributaria y asistencia al contribuyente tiende un puente entre la administración tributaria y los ciudadanos la cual, si se lleva a cabo de forma adecuada, puede ser una herramienta clave para transformar la cultura fiscal.

Basándose en análisis anteriores de la OCDE, este informe pretende ayudar a las autoridades tributarias a diseñar y poner en marcha iniciativas de educación cívico-tributaria. Este nuevo informe analiza 140 iniciativas que se están llevando a cabo en 59 países desarrollados y en desarrollo, proponiendo una tipología para clasificar los diferentes enfoques de la educación cívico-tributaria e identificando los obstáculos y soluciones comunes a todas ellas. En términos más generales, este informe contribuye al trabajo más amplio de la OCDE sobre la moral tributaria y pretende fomentar más investigaciones, debates e iniciativas, especialmente en los países en desarrollo, en aras de comprender mejor – y, en última instancia, reforzar la moral tributaria y el cumplimiento de las obligaciones fiscales por parte de los contribuyentes.

French, English

Este estudio tiene dos objetivos. El primero es proporcionar datos abiertos y análisis, confiables y comparables sobre el alcance, la escala y la diversidad del financiamiento filantrópico doméstico en Colombia. Se estima que Colombia recibe cerca de USD 34,5 millones anuales de fundaciones internacionales, aunque cifras comparables con la financiación al interior del país no estaban disponibles. El segundo objetivo es estimar cómo la filantropía en Colombia contribuye a la igualdad de género, dado que sólo una pequeña proporción (menos del 1%) del financiamiento filantrópico mundial hacia los países en desarrollo se dirige a las necesidades de las mujeres, como la prevención de la violencia de género o el apoyo a las organizaciones de derechos de las mujeres (OCDE, 2018[3]). Colombia ha realizado importantes avances hacia la igualdad de género en los últimos años, aunque todavía persisten desafíos para las mujeres como la carga de proporcionar cuidados no remunerados, la violencia de género y el acceso a la justicia, desafíos que además son mayores para las mujeres que habitan en zonas rurales.

English
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