Along with the 1993 SNA, Updates and Amendments supports the implementation of international standards of national accounting and provides the methodological basis for improving the international comparability of national accounts data. The publication contains the text of the 1993 SNA that has been updated as a result of the adoption of new international standards for the statistical measurement of financial derivatives. It also includes four functional classifications that were fully elaborated and updated after the 1993 SNA was published. It also provides for the first time a glossary of terms and definitions.
Languages: [Arabic]; [Chinese]; [English]; [Russian]; [Spanish]
Some such initiatives have as their goal the monetisation and trading of knowledge in the form of intellectual assets. Others seek to create networks for pooling and exchange of knowledge. Together, these initiatives can be referred to as “knowledge networks and markets” (KNMs). This report considers the development of such KNMs and examines the impact of current initiatives and the possible options for governments, working with the private sector, to improve innovation efficiency and effectiveness.
Improving the interoperability of knowledge resources is fundamental to the creation of a necessary shared infrastructure for efficient KNM to emerge, as is related sustainable funding and policy clarity. Governments can play a vital catalytic role in improving the productivity of KNMs through such infrastructure development and encouragement of associated social networking. the report makes suggestions for some priority actions based on existing case studies.
To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
The DAC Guidelines on Strategies for Sustainable Development aim to provide guidance for development co-operation agencies in their efforts to assist developing countries towards sustainable development. They should also be of value to policy-makers, planners and development practitioners, as well as to academics, students and development analysts in all countries.
Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
Please note that this title is only available on line, in pdf format.
After a brief introduction to the PISA assessment, the book presents three chapters, including PISA questions for the reading, mathematics and science tests, respectively. Each chapter presents an overview of what exactly the questions assess. The second section of each chapter presents questions which were used in the PISA 2000, 2003 and 2006 surveys, that is, the actual PISA tests for which results were published. The third section presents questions used in trying out the assessment. Although these questions were not used in the PISA 2000, 2003 and 2006 surveys, they are nevertheless illustrative of the kind of question PISA uses. The final section shows all the answers, along with brief comments on each question.
It is essential for long-term world prosperity that countries' commitment to trade and investment liberalisation be sustained. To be credible, that commitment must be rooted in and enjoy broad public support and understanding. This makes it all the more important to communicate what trade and investment liberalisation can and cannot do and be held responsible for.
Trade and investment liberalisation is not painless. It should not be viewed as a cure-all nor presented as an end in itself. It is, however, an essential component of any coherent set of policies aimed at helping societies adjust to - and take advantage of - technology-driven transformations whose pace and depth are unprecedented.
The stakes are high. This book examines the various channels through which open markets deliver considerable benefits to societies and their citizens; recalls the real pocket-book costs of protectionism; and addresses the full range of concerns that feature prominently in ongoing discussions over the effects of market liberalisation on employment, income distribution, environmental protection and national sovereignty.
A central message of this book is that liberalisation forms part of the solution to the concerns of citizens, rather than being their root cause. The book's comprehensive treatment of the ins and outs of trade and investment liberalisation should make an important contribution to the public debate. It is essential reading for public officials, business leaders and private citizens who wish to take an active part in it.
While successful contract-farming schemes exist for export crops, they remain rare for food crops. Greater involvement of the private sector in designing and implementing such food-crop commercialisation programmes could develop viable local food industries. Existing international financing facilities such as the Enhanced Private Sector Assistance (EPSA) for Africa should get full use. Whether Africa can unleash the potential of commercial agriculture in the coming decades also depends in no small part on the continuous and effective support of the international development community.
The findings summarised in this volume can serve as building blocks for further international discussions on fostering agro-based private-sector development and lifting smallholders out of poverty.
Why do schools collapse even during moderate earthquakes? Experts agree that many collapse due to avoidable errors in design and construction. Often, the needed technology is not applied and laws and regulations are not sufficiently enforced. Application of existing knowledge can significantly lower the seismic risk of schools and help prevent further injury and death of school occupants during earthquakes. Moreover, this can be accomplished at reasonable cost and within a reasonable period.
Keeping Schools Safe in Earthquakes presents expert knowledge, opinions and experiences, and provides valuable insight into the scope of problems involved in protecting schools and their occupants. Its recommendations are a call to action to all governments in OECD and partner countries to help facilitate their implementation.
The guide has been designed to support all revenue bodies, from those that are in the early stages of developing comprehensive service delivery programs to those with mature programs in place. While it focuses on the revenue body’s role in tax administration it acknowledges that some revenue bodies have a broader set of responsibilities, for example, in the administration of some social policies. This guide has not explored how such roles should integrate at a broader demand management level and revenue bodies will need to assess this issue, if relevant, having regard to their individual circumstances.
The OECD’s 2nd World Forum on Statistics, Knowledge and Policy 'Measuring and Fostering the Progress of Societies' held in Istanbul in June 2007 brought together a diverse group of leaders from more than 130 countries to debate these issues. These proceedings contain 40 papers presented at the Forum.
This full set of guidance on conflict prevention to date from the Development Assistance Committee (DAC) includes the 2001 Supplement and the ground-breaking 1997 Guidelines. This work marks a reaffirmation of the international community’s commitment to work together across government systems to improve their analyses of violent conflicts and establish more coherent policies.
“... We are promoting the consideration of conflict prevention in development assistance strategies with a view to achieving quicker and better co-ordinated assistance strategies – including the Heavily Indebted Poor Countries (HPIC) initiative – and ensuring a smooth transition from relief to post-conflict development. A significant example of such consideration is the April 2001 OECD/DAC Supplement to the 1997 Guidelines on Conflict, Peace and Development Co-operation.”
– Excerpt from the Conclusions of the G-8 Foreign Ministers’ meeting, July 2001.
Since 1997, the OECD has carried out a series of country reviews based on the Principles, which have documented progress in the reviewed countries. Twenty OECD countries have been reviewed. The reviews have been multidisciplinary, covering the broader economic context, competition policy, market openness, sectoral reforms and not least, the development of regulatory policies, institutions and tools to build up capacities for a high quality rule-making environment supportive of economic growth and specific policy goals. This work has been complemented by the specific research of the OECD secretariat and others on issues such as the link between product market reforms and economic performance. Ample material is now available to take stock of the progress made in OECD countries and to reflect on the continued relevance of the 1997 Principles.
This report integrates more detailed papers prepared for the committees and working parties responsible for regulatory management, competition policy and trade, as well as relevant papers prepared for the Economic Policy Committee.
The Guidelines establish that firms should respect human rights in every country in which they operate. Companies should also respect environmental and labour standards, for example, and have appropriate due diligence processes in place to ensure this happens. These include issues such as paying decent wages, combating bribe solicitation and extortion, and the promotion of sustainable consumption.
The Guidelines are a comprehensive, non-binding code of conduct that OECD member countries and others have agreed to promote among the business sector. A new, tougher process for complaints and mediation has also been put in place.
This report aims to clarify what is now known about human capital and how it can be measured. It responds to a request by governments represented in the OECD Council "to develop an initial set of indicators of human capital investment based on existing data, analyse areas where significant gaps remain in internationally comparable data, identify the cost of development of data collection for new measures and performance indicators, and report to Ministers in 1998".
Featuring more than 140 charts, 230 tables, and 100 000 figures, Education at a Glance provides key information on the ouput of educational institutions; the impact of learning across countries; the financial and human resources invested in education; access, participation and progression in education, and the learning environment and organisation of schools.
In the 2012 edition, new indicators focus on:
• the effect of the global economic crisis on education expenditures;
• the state of early childhood education systems around the world;
• intergenerational mobility in higher education among different socio-economic groups;
• the impact of education on macroeconomic outcomes, such as GDP;
• the specific factors that influence the level of education spending in different countries;
• career expectations among boys and girls at age 15, as compared to higher education graduation rates by field;
• the makeup of the teaching force in different countries and training requirements to enter the teaching profession; and
• the impact of examinations on access to secondary and higher education.
The ExcelTM spreadsheets used to create the tables and charts in Education at a Glance are available via the StatLinks provided throughout. The tables and charts, as well as the complete OECD Online Education Database, are freely available via the OECD Education website at www.oecd.org/edu/eag2012.
Key evaluation principles are set out, including the ‘Six Steps to Heaven’ approach. These principles are illustrated with examples of evaluations of national, regional and local programmes that can be explored further by the reader.
The publication focuses not only on the evaluation of individual policies and programmes, but also on peer review evaluations and assessment of the impact of SMEs and entrepreneurship of mainstream programmes that do not have business development as their principal aim. This book complements other existing guidelines, as it focusses particularly on problem situations and exceptions to the general rules.
This Manual presents the theoretical foundations to productivity measurement, and discusses implementation and measurement issues. The text is accompanied by empirical examples from OECD countries and by numerical examples to enhance its readability. The Manual also offers a brief discussion of the interpretation and use of productivity measures.
Governmental Accounting Made Easy, Second Edition equips you with the tools you need to run the financial and accounting operations within your organization. This complete and straightforward manual covers a broad range of governmental accounting topics that fall under the Governmental Accounting Standards Board, and its recently revised financial reporting model.
Boiling down the complicated details of governmental accounting into manageable essentials, author Warren Ruppel, a leading authority on governmental accounting, offers practical information in easy-to-understand terminology. Even if you do not have a professional understanding of accounting principles and financial reporting, the Second Edition makes it all clear with accounting rules explained in terms anyone can understand, to help you better fulfill your managerial and fiduciary duties.
Always practical and never over-technical, this helpful guide:
Discusses basic accounting terminology
Clearly explains fund accounting
Covers the nuts and bolts of governmental financial statements
Equips you to understand the reporting entity
Discusses revenues from non-exchange transactions
Helps you become conversant in various accounting topics
The recently adopted reporting model for governments resulted in a radical change in the way governmental financial statements are presented. Suitable for professional managers, budget preparers, school boards, city councils, state legislators, and comptrollers, Governmental Accounting Made Easy, Second Edition is your essential guide for a clear, concise, understandable explanation of government finances.
"A tour de force. What a wonderful gift for the new century."
-Robert Mundell, Nobel Prize winner and Professor of Economics,
"An essential reference for anyone interested in global development for many years to come."
-Paul Krugman, Professor of Economics, Princeton University.
"Quite simply a dazzling essay."
-Nicholas Eberstadt, American Enterprise Institute.
"Highly recommended . . . refreshing and full of historical information. An important book."
-Kisanhani F. Emizet, Kanzas University, writing in International Politics.
A Winner of the 2001 Awards for Notable Government Documents conferred by the American Library Association/Library Journal
The Great Deformation is a searing look at Washington's craven response to the recent myriad of financial crises and fiscal cliffs. It counters conventional wisdom with an eighty-year revisionist history of how the American state—especially the Federal Reserve—has fallen prey to the politics of crony capitalism and the ideologies of fiscal stimulus, monetary central planning, and financial bailouts. These forces have left the public sector teetering on the edge of political dysfunction and fiscal collapse and have caused America's private enterprise foundation to morph into a speculative casino that swindles the masses and enriches the few.
Defying right- and left-wing boxes, David Stockman provides a catalogue of corrupters and defenders of sound money, fiscal rectitude, and free markets. The former includes Franklin Roosevelt, who fathered crony capitalism; Richard Nixon, who destroyed national financial discipline and the Bretton Woods gold-backed dollar; Fed chairmen Greenspan and Bernanke, who fostered our present scourge of bubble finance and addiction to debt and speculation; George W. Bush, who repudiated fiscal rectitude and ballooned the warfare state via senseless wars; and Barack Obama, who revived failed Keynesian “borrow and spend” policies that have driven the national debt to perilous heights. By contrast, the book also traces a parade of statesmen who championed balanced budgets and financial market discipline including Carter Glass, Harry Truman, Dwight Eisenhower, Bill Simon, Paul Volcker, Bill Clinton, and Sheila Bair.
Stockman's analysis skewers Keynesian spenders and GOP tax-cutters alike, showing how they converged to bloat the welfare state, perpetuate the military-industrial complex, and deplete the revenue base—even as the Fed's massive money printing allowed politicians to enjoy “deficits without tears.” But these policies have also fueled new financial bubbles and favored Wall Street with cheap money and rigged stock and bond markets, while crushing Main Street savers and punishing family budgets with soaring food and energy costs. The Great Deformation explains how we got here and why these warped, crony capitalist policies are an epochal threat to free market prosperity and American political democracy.
The balance sheet is the key to everything--from efficient business operation to accurate assessment of a company’s worth. It’s a critical business resource--but do you know how to read it? How to Read a Balance Sheet breaks down the subject into easy-to-understand components.
If you're a business owner or manager, this book helps you . . .Manage working capital Generate higher returns on assets Maximize your inventory dollars Evaluate investment opportunities
If you're an investor, this book helps you . . .Determine the market value of a company's assets and operations Predict future earnings and trends Assess the impact of capital expenditures Identify potential "red flags" before the crowd
How to Read a Balance Sheet gives you the bottom line of what you need to know about:
Cash Flow * Assets * Debt * Equity * Profit and how it all comes together.
IRS Publication 17 will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. IRS Publication 17 goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. Throughout IRS Publication 17 are examples showing how the tax law applies in typical situations. Also, throughout IRS Publication 17 are flowcharts and tables that present tax information in an easy-to-understand manner.
Additionally, the IRS has included a What's New section to summarize important federal income tax changes that took effect in 2015. IRS provides information about the Affordable Care Act (ACA), Achieving a Better Life Experience (ABLE) act, tax credits, and expired tax benefits in this section. There are additional resources at the end of the publication for tax questions not covered in this publication.
Individual U.S. taxpayers, high school aged through adult, corporate tax accountants assisting individuals with preparations for annual Federal income tax submissions, and public library reference resource centers may be interested in this official IRS Publication. IRS Publication 17 is produced by the Internal Revenue Service, Media and Publications Division, a Bureau within the United States Department of Treasury.
Key features include:
Putting It Together examples walk readers through the process of analyzing and entering typical transactions and developing financial statements
Strategically placed interpretive exercises direct readers to apply what they have learned to a variety of situations
Ties to the Real Worldinformation from business publications and from actual financial reportsillustrate chapter concepts and accounting concerns
Clearly stated, measurable learning objectives focus on specific learning goals
America's Fiscal Constitution tells the remarkable story of fiscal heroes who imposed clear limits on the use of federal debt, limits that for two centuries were part of an unwritten constitution. Those national leaders borrowed only for extraordinary purposes and relied on well-defined budget practices to balance federal spending and revenues.
That traditional fiscal constitution collapsed in 2001. Afterward—for the first time in history—federal elected officials cut taxes during war, funded permanent new programs entirely with debt, grew dependent on foreign creditors, and claimed that the economy could not thrive without routine federal borrowing.
For most of the nation's history, conservatives fought to restrain the growth of government by insisting that new programs be paid for with taxation, while progressives sought to preserve opportunities for people on the way up by balancing budgets. Virtually all mainstream politicians recognized that excessive debt could jeopardize private investment and national independence.
With original scholarship and the benefit of experience in finance and public service, Bill White dispels common budget myths and distills practical lessons from the nation's five previous spikes in debt. America's Fiscal Constitution offers an objective and hopeful guide for people trying to make sense of the nation's current, most severe, debt crisis and its impact on their lives and our future.
After a theoretical discussion of the concept of social welfare, a critical analysis of the traditional doctrine of welfare economics embodied in the Two Fundamental Theorems, and a presentation of social cost-benefit analysis, the book introduce the readers to an applied framework. This includes the empirical estimation of shadow prices of goods, of the social cost of labour and capital, the assessment of risk. This book also includes the state of the art of international experience with CBA, including ex-post evaluation of major projects, economic rates of return in different sectors, and a case study on privatisation, is presented.
This book offers a unique and original blend of theory, empirics and experience. The theoretical discussion clarifies why shadow prices are not virtual market equilibrium prices, as they arise as the solution of a planning problem, often with governments and economic agents constrained in their information and powers. The empirical chapters show how to compute proxies of the shadow prices in simple ways. The experience chapters draw from first hand research, gained by the Author and his collaborators over many years of advisory work for the European Commission and other international and national institutions.
The book begins with a return to first principles, restates the objectives of a good tax system and analyses existing structures. It goes on to examine the feasibility of basic reforms which would allow the system to become more straightforward in operation and which would base taxation on what individuals take out of the economy rather than on what they put into it.
A pillar of the post-war European dream was a shared currency, and with it came easy money, seducing some countries into a wild spending binge. After the financial crash in the United States, Europe caught the cold and was left with a debt crisis that came to threaten the entire European project.
THE LOST CONTINENT is rich in anecdote, weaving together the stories of ordinary people with the high politics and drama of Europe in crisis to give an unparalleled and vivid portrait of a massive shift in modern history. It includes interviews with top officials and insiders, and dramatic accounts of key meetings.
Gavin Hewitt's THE LOST CONTINENT is a clear-eyed book by a distinguished and well-connected journalist which tells the astonishing story of how we got here and where we might be headed.