الصفحة 1
الصفحة 1
West African Youth Challenges and Opportunity Pathways
This book explores obstacles that impede, and potential pathways toward improving, the material and psychological well-being of youth in and from West Africa. Contributors range from researchers to practitioners, offering a transatlantic, transcontinental set of perspectives on the mounting evidence that, whether they reside in poor “underdeveloped” or wealthier (OECD) countries, young people who live in poverty and are African-born or of African descent are disproportionately burdened by the global phenomenon of increasing income inequality.
Verrechnungspreise : Grundlagen und Praxis = Transfer Pricing: Principles and Practice
Offers a structured overview of tax transfer prices, which have become one of the most important tax challenges for multinational corporations as well as internationally active medium-sized companies, but also design fields. The work deals with relevant legal bases, methods of determining transfer pricing, typical areas of conflict in tax audits and provides assistance in preparing transfer pricing documentation. The second edition also takes into account the recently adopted program of the G20 countries and the OECD against tax avoidance and profit shifting, "Base Erosion and Profit Shifting" (BEPS for short), which will bring significant changes to the area of transfer pricing. In addition, the latest empirical findings from the current PwC audit study are processed.
The privacy engineer’s manifesto : Getting from policy to code to QA to value
Offers insight on translating the guiding light of OECD Privacy Guidelines, the Fair Information Practice Principles (FIPPs), Generally Accepted Privacy Principles (GAPP) and Privacy by Design (PbD) into concrete concepts that organizations, software/hardware engineers, and system administrators/owners can understand and apply throughout the product or process life cycle—regardless of development methodology—from inception to retirement, including data deletion and destruction.
Taxation, international cooperation and the 2030 sustainable development agenda
Addresses the link between international taxation, the 2030 Sustainable Development Agenda and the medium-term revenue strategy (MTRS) concept
Tax and Corporate Governance
The interaction of tax and corporate governance forms an emerging issue both in business and administrative practice and in academic research. International organisations (OECD, EC) have begun to explore the effects corporate governance rules exert on the tax policy of large business; governments try to employ corporate and securities law as a means to further their fiscal interest. Academic research shows that well-known principal-agent and capital market problems are strongly influenced by tax considerations. Against this background, this volume is the first to present a fully-fledged overview of the interdependence of tax and corporate governance. Not only the basic political, legal and economic questions but also major topics like income measurement, shareholding structures, corporate social responsibility and tax shelter disclosure are covered extensively by leading authors.
Saving and Investment in the Twenty-First Century : The Great Divergence
The economy of the 21st century in the OECD countries and in China, is characterized by a new phenomenon: the structural surplus of private savings in relation to private investment. On the one hand, this excess saving is due to people's increasing inclination to save in light of rising life expectancy. On the other hand, investment is not keeping pace with the rising desire to save. The resulting gap between the private desire for wealth and private investment can only be closed by increasing public debt.
International Handbook on Globalisation, Education and Policy Research : Global Pedagogies and Policies
The aim of this Handbook is to present a global overview of developments in education and policy change during the last decade. It has the objective of providing both a strategic education policy statement on recent shifts in education and policy research globally and offers new approaches to further exploration, development and improvement of education and policy making.attempts to address some of the above issues and problems confronting educators and policy makers globally. Different articles seek to conceptualize the on-going problems of education policy formulation and implementation, and provide a useful synthesis of the education policy research conducted in different countries, and practical implications.
Innovations in Macroeconomics ; 1st ed.
Modern macroeconomics suffers from an unclear link between short-term Keynesian analysis and long-term growth modelling. Moreover, product and process innovations have been only partially integrated. The analysis suggests new approaches to innovations in open economies in many ways, including the Schumpeterian Mundell-Fleming model and new monetary growth models. A specific focus is on the role of innovations for output, employment and exchange rate developments. This book presents a new link between monetary analysis and growth modelling in open economies. Structural change, innovations and growth are considered from a new perspective. With respect to economic policy - in particular innovation policy - the analysis implies major changes, concerning both EU countries and other leading OECD economies.
Improving a Country’s Education : PISA 2018 Results in 10 Countries
This book compares and contrasts the results of international student assessments in ten countries. The OECD’s Programme for International Student Assessment (PISA) released the results of its 2018 assessment in December 2019. This book reflects the debates that typically follow the release of these results and focuses on the causes of differences between countries. Such causes include continuous decline in one country, improvement combined with increasing internal inequalities in another country, or rapid improvement in spite of an outdated curriculum in yet another.
Good laboratory practice : The why and the how
The GLP regulations have developed from rules on how to exactly document the planning, conduct and reporting of toxicity studies to a quality system for the management of a multitude of study types, from the simple determination of a physical/chemical parameter to the most complex field studies or ecotoxicology studies. At the same time the term “Good Laboratory Practice” has become somewhat of a slogan with the aim to characterise any reliably conducted laboratory work.
Globalization and Summit Reform : An Experiment in International Governance
This account of the 'L-20 project' describes and analyses a 3-year mobilization designed as an alternative to the political deadlocks preventing progress on critical global issues. The L-20 would include leaders from the existing G-countries, augmented by key regional powers such as China, Brazil, India, South Africa and Egypt. The book traces the origins and findings of the project, which generated a broad array of cutting-edge research and over twenty substantive, action-oriented workshops involving hundreds of experts and practitioners around the world. The workshop series examined in detail the operational possibilities for a Leaders Group addressing a range of issues, including infectious disease control, climate change/global warming, energy security, nuclear proliferation, management of international financial crises, and the provision of safe drinking water and sanitation, to name just a few.
Economic Liberalization and Integration Policy : Options for Eastern Europe and Russia
The authors of this book analyze the dynamics of macroeconomic and structural developments in Eastern Europe and Russia, with special attention paid to problems of international and national integration, "Dutch disease" and natural resource dependency, and distortions in institutional reforms. The analysis also sheds light on how these problems have implications for cooperation among OECD-countries. A critical focus is on institutional adjustment and learning, human capital formation, trade and foreign investment.
Digital Excellence ; University Meets Economy
Digital economic modernization is a crucial element of progress in both OECD countries and newly industrialized countries. The contributions to this book explore the technological and economic dynamics of information and communication technology (ICT) and focus on several innovative software applications which aim at solving standard and new problems more efficiently. They particularly emphasize the point that innovation within an economic context does not solely concern companies and their customers; integrating research institutions and universities enhances the scope of creativity to not only produce concrete innovative ideas and projects, but also to develop procedures and techniques for putting them into practice. This book provides companies with both insights into new approaches and immediate access to innovative concepts.
Decentralised Government in an Integrating World: Quantitative Studies for OECD Countries
The book offers a comprehensive empirical analysis of the determinants of changes in the distribution of expenditure and revenue-raising powers among fiscal tiers in OECD countries. Using a new indicator of fiscal decentralisation which accounts for subnational decision-making autonomy, common decentralisation trends are investigated.
Lifelong Learning, Participation and Equity
In many countries, schools, universities and other traditional learning institutions are not providing for the educational needs of all members of the community. In many communities, particularly in regional, rural and disadvantaged areas, there are only limited options for people to undertake learning. Limited participation in learning has the danger of reinforcing people’s alienation from mainstream education and from participation and inclusion in social institutions and economic and community life more generally. This book addresses the challenge of identifying effective ways of accommodating the learning needs of all people and in so doing achieving the goals of lifelong learning for all.
Large-Scale Cognitive Assessment : Analyzing PIAAC Data
Summarises existing analysing techniques using data from PIAAC, a study initiated by the OECD that assesses key cognitive and occupational skills of the adult population in more than 40 countries. The approximately 65 PIAAC datasets that has been published worldwide to date has been widely received and used by an interdisciplinary research community
Biofuels and sustainability : Holistic perspectives for policy-making
This open access book presents a comprehensive analysis of biofuel use strategies from an interdisciplinary perspective using sustainability science. This interdisciplinary perspective (social science-natural science) means that the strategies and policy options proposed will have significant impacts on the economy and society alike. Biofuels are expected to contribute to reducing greenhouse gas emissions, revitalizing economies in agricultural communities and alleviating poverty. However, despite these anticipated benefits, international organizations such as the FAO, OECD and UN have published reports expressing concerns that biofuel promotion may lead to deforestation, water pollution and water shortages. The impacts of biofuel use are extensive, cross-sectoral and complex, and as such, comprehensive analyses are required in order to assess the extent to which biofuels can contribute to sustainable societies.
Anti-bribery laws in common law jurisdictions
The legal regimes adopted and being implemented by parties to the OECD Convention flow from a common framework. Yet even when the anti-bribery legal regimes are virtually identical, the differences can still be significant in the context of a range of factors that are unique to each legal system.
Advances in wheat genetics : From genome to field : Proceedings of the 12th International wheat genetics symposium
Provides a comprehensive review of the forefront of wheat research, across various important topics such as germplasm and genetic diversity, cytogenetics and allopolyploid evolution, genome sequencing, structural and functional genomics, gene function and molecular biology, biotic stress, abiotic stress, grain quality, and classical and molecular breeding. Following an introduction, 9 parts of the book are dedicated to each of these topics. A final, 11th part entitled “Toward Sustainable Wheat Production” contains 7 excellent papers that were presented in the 12th IWGS Special Session supported by the OECD.
