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09 June 2004
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Article
English
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The Impact of GAAP on Fiscal Decision Making: A Review of Twelve Years' Experience with Accrual and Output-based Budgets in New Zealand
Cheryl Barnes, Ken Warren, Pages: 7–40
in
OECD Journal on Budgeting
This paper reviews the theory and the rhetoric for accrual accounting and budgeting by government. Reference is made to generally accepted accounting practice (GAAP) in New Zealand. An historical summary is provided of 12 years of accrual budgets ...
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09 June 2004
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Article
English
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Funding of Public Research and Development: Trends and Changes
Gudrun Maass, Pages: 41–69
in
OECD Journal on Budgeting
This paper describes trends and practices in the funding of public research and development (R&D). It is based on a study which was carried out by the OECD’s Directorate for Science, Technology and Industry. The study dealt with several aspects of ...
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09 June 2004
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Article
English
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Greener Public Purchasing as an Environmental Policy Instrument
Donald Marron, Pages: 71–105
in
OECD Journal on Budgeting
Governments increasingly include environmental criteria in their purchasing decisions. For example, purchasing guidelines often require that particular products contain a minimum amount of recycled content or achieve specified levels of energy ...
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09 June 2004
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Article
English
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International Procurement Regimes and the Scope for the Inclusion of Environmental Factors in Public Procurement
Peter Kunzlik, Pages: 107–152
in
OECD Journal on Budgeting
Through adherence to regional trade agreements, membership in common market areas, and other international treaties, OECD member country governments have agreed to subject their public procurement procedures to a certain degree of international ...
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16 Jan 2004
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Article
English
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Issues for Trade and Competition in the Global Context
OECD, Pages: 7–55
in
OECD Journal: Competition Law and Policy
The complex relationship between trade policy and competition policy has been under study in the OECD for many years. In response to the Doha Declaration by WTO Ministers (November 2001), the OECD intensified its efforts, focussing on the topics ...
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16 Jan 2004
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Article
English
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Review of Competition Law and Policy in the United Kingdom
Michael Wise, Pages: 57–140
in
OECD Journal: Competition Law and Policy
The unusually complex competition policy institutions of the UK include a Commission that is concerned about the "public interest" in monopolies and market practices, the Director General of Fair Trading who enforces a competition law that is now ...
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16 Jan 2004
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Article
English
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Competition and Regulation Issues in Telecommunications: Synthesis
OECD, Pages: 141–223
in
OECD Journal: Competition Law and Policy
The telecommunications industry has been transformed by increasingly vigorous competitive activity in an environment of rapid technical and regulatory change. As new technologies grow and as competitors enter and expand, firms often seek access to ...
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16 June 2004
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Article
English
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Competition Law and Policy in South Africa
Michael Wise, Pages: 7–69
in
OECD Journal: Competition Law and Policy
One of the elements of South Africa’s peaceful revolution over the last decade was reform of its competition policy institutions. The previous system had supported the previous economic system, characterised by autarky, protection, government ...
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16 June 2004
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Article
English
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Media Mergers: Synthesis by the Secretariat
OECD, Pages: 73–78
in
OECD Journal: Competition Law and Policy
Reviewing media mergers may be more complicated than reviewing other mergers because of the huge variety of possible media content and the two-sided market aspect of many media, i.e. those earning advertising revenue. A wide variety of content means ...
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16 June 2004
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Article
English
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Media Mergers: Background Note
Gary Hewitt, Pages: 79–146
in
OECD Journal: Competition Law and Policy
The question of who owns our newspapers, television and radio is vital to democracy. The information and opinion we draw on must reflect a range of different voices and views if we are to be able to understand and debate the issues of the day. The ...
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16 June 2004
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Article
English
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Media Mergers: Summary of the Discussion
OECD, Pages: 147–170
in
OECD Journal: Competition Law and Policy
The Chairman made three general opening points: market definition is an important issue in most jurisdictions, and seems to be fairly similar across countries; behavioural remedies are heavily used and are highly case specific; and competition ...
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16 June 2004
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Article
English
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Competition and Regulation Issues in Telecommunications: Country Contributions
OECD, Pages: 171–171
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OECD Journal: Competition Law and Policy
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17 Oct 2004
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Article
English
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Preventing Market Abuses and Promoting Economic Efficiency, Growth and Opportunity
Terry Winslow, Pages: 7–108
in
OECD Journal: Competition Law and Policy
Effective competition law and policy are critical to achieving greater levels of economic efficiency, growth, employment and living standards. Pro-competitive reform and sound competition law enforcement have delivered dramatic price reductions, a ...
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17 Oct 2004
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Article
English
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Competition Policy in Subsidies and State Aid
OECD, Pages: 109–173
in
OECD Journal: Competition Law and Policy
Many sectors of OECD economies are strongly influenced by government policies, which provide financial support, assistance or aid to individual firms in an industry. Subsidies like regulations maybe either beneficial or harmful, either promoting ...
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17 Oct 2004
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Article
English
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Review of Sectoral Reforms in the United Kingdom: Energy and the Professions
David Parker, Pages: 175–290
in
OECD Journal: Competition Law and Policy
This report analyses the institutional set up and use of policy instruments to regulate the gas and electricity sectors and the liberal professions in the United Kingdom. In the energy sector, the pace and scope of reform have been, and is ...
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09 July 2004
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Article
English
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Enhancing the Cost Effectiveness of Public Spending: Experience in OECD Countries
Isabelle Joumard, Per Mathis Kongsrud, Young-Sook Nam, Robert Price, Pages: 109–161
in
OECD Economic Studies
In most OECD countries, public spending rose steadily as a share of GDP over the past decades to the mid-1990s, but this trend has since abated. The spending pressures stemming from the continued expansion of social programmes have been partly ...
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09 July 2004
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Article
English
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Capital Stocks, Capital Services and Multi-Factor Productivity Measures
Paul Schreyer, Pages: 163–184
in
OECD Economic Studies
Capital services measures have long been recognised as the appropriate concept to capture capital input in production and productivity analysis. However, only few countries’ statistical agencies construct and publish such capital services measures ...
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09 July 2004
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Article
English
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Towards More Harmonised Estimates of Investment in Software
Nadim Ahmad, Pages: 185–200
in
OECD Economic Studies
The latest system of national accounts (SNA93) recommended that purchases of software (and any ownaccount production) should be treated as investment as long as the acquisition satisfied conventional asset requirements. This change added about 1 per ...
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09 July 2004
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Article
English
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Retirement Behaviour in OECD Countries: Impact of Old-Age Pension Schemes and other Social Transfer Programmes
Romain Duval, Pages: 7–50
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OECD Economic Studies
This paper examines the impact of old-age pension systems and other social transfer programmes on the retirement decision of older males in OECD countries. For each of the 55-59, 60-64 and 65+ age groups, a new panel dataset of retirement incentives ...
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09 July 2004
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Article
English
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Labour Force Participation of Women: Empirical Evidence on The Role of Policy and Other Determinants in OECD Countries
Florence Jaumotte, Pages: 51–108
in
OECD Economic Studies
This paper examines the determinants of female labour force participation in OECD countries. The econometric analysis uses a panel data set covering 17 OECD countries over the period 1985-1999, and distinguishes between part-time and full-time ...
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