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Since the onset of Russia’s large-scale war against Ukraine, millions of people have been forced to flee their homes in search of a safe haven. This report synthesises the findings of the Survey of Arriving Migrants from Ukraine (SAM-UKR), conducted by the European Union Agency for Asylum (EUAA) in collaboration with the Organisation for Economic Co-operation and Development (OECD), covering prevailing themes of forced displacement from Ukraine. These themes encompass demographics, reasons for departure, experiences along the journey, life in the host country, return intentions, and future aspirations. In addition to presenting survey results, the report draws on over 1 500 personal testimonies provided by respondents to offer a more direct insight into the decision-making process and emotional state of displaced persons, thereby illuminating their struggles, anxieties, hopes, and aspirations resulting from their displacement.
Valstu vēža profili identificē stiprās puses, izaicinājumus un konkrētas rīcības jomas katrai no 27 ES dalībvalstīm, Islandei un Norvēģijai, lai virzītu ieguldījumus un intervences ES, valstu un reģionālā līmenī saskaņā ar Eiropas Vēža uzveikšanas plānu. Katras valsts vēža profilā ir sniegts īss kopsavilkums par: valsts vēža slogu; vēža riska faktori (īpašu uzmanību pievēršot uzvedības un vides riska faktoriem); agrīnas atklāšanas programmas ; vēža aprūpes sniegumu (koncentrējoties uz pieejamību, aprūpes kvalitāti, izmaksām un COVID-19 ietekmi uz vēža aprūpi).
Policymaking has always been a matter of making choices, managing trade-offs and balancing multiple goals and priorities to make complex budgetary decisions. Yet, the past few years have seen a rising number of priorities facing policymakers, hence mounting pressure to enhance the efficiency of public spending. There is a strong case for public investment in high-quality education as it leads to a range of economic outcomes as well as broader social outcomes for both individuals and society. But while high-quality education will continue to enable individuals and societies to thrive and recover from disruptions, education ministries will need to rethink the way they invest in education to ensure that education systems deliver greater value for money. Following an introduction laying out the context, this publication first takes stock of the wealth of economic returns and broader social outcomes derived from high-quality education, making the case for continued public investment. It then turns to the examination of smart ways of investing in education and examines key policy levers that can help enhance value for money: governing and distributing school funding to make the most of education investments; achieving educational equity alongside greater efficiency; and planning, monitoring and evaluating the efficient use of school funding.
Las ventanillas únicas han surgido como una forma de que los gobiernos presten mejores servicios y mejoren la prestación de servicios a los ciudadanos y las empresas. Los Principios de buenas prácticas de política regulatoria de la OCDE: Ventanillas únicas para los ciudadanos y las empresas ofrecen un conjunto de consideraciones prácticas para el diseño, el funcionamiento y la revisión de las ventanillas únicas. Los Principios se basan en una serie de casos de estudio y abarcan una amplia gama de herramientas y acuerdos institucionales para ayudar a los gobiernos a mejorar sus ventanillas únicas. Este informe forma parte de una serie de "principios de buenas prácticas" elaborados bajo los auspicios del Comité de Política Regulatoria de la OCDE. Al igual que otros informes de la serie, este informe amplía y desarrolla los principios destacados en la Recomendación del Consejo sobre Política y Gobernanza Regulatoria de 2012.
One of a series of studies on vocational education and training, this review assesses vocational education and training (VET) in Thailand and provides policy recommendations. VET has the potential to provide relevant education and training opportunities to young people and adults in Thailand, especially as the demand for technical skills is high. This can be achieved by building on the strengths of the system, including a strong postsecondary vocational system and a small but dynamic dual system. However, it remains an unattractive option for many students in Thailand, because of a poor image among students and parents, quality issues, a hard-to-navigate system and limited progression pathways. Additional efforts are therefore needed to align the mix of provision with the needs of the Thai labour market. This review provides recommendations on how to improve access to programmes, reduce inequalities in access to high-quality institutions and programmes, make better use of skills intelligence to inform education and training policies, and engage employers in the design and delivery of vocational education and training, including work-based learning.
Over recent years, Bulgaria has shown great willingness to reform its vocational education and training (VET). Significant challenges remain, however, relating notably to the system’s responsiveness to labour market needs and its capacity to ensure equitable outcomes for learners. This report is a focused review of two predefined issues, the governance and funding of VET. These are two fundamental elements within the delivery of skilled VET graduates. The report assesses the strengths of the Bulgarian VET system and the challenges it faces when it comes to governance and funding and suggests policy responses for how these challenges can be addressed. Four specific challenges are identified linked to the governance of the VET system: decision-making powers and capacity; the use of data and evidence to inform policy decisions; social partner engagement; and, oversight of adult VET learning provision. With regard to VET funding, both school level financial autonomy, and the capacity to act upon increased flexibilities, are currently modest. The report argues that potential exists to strengthen collaboration between schools and employers to achieve increased cost-sharing between government and private firms. Finally, more can be done to improve equity in VET delivery through Bulgaria’s funding formula.
One of a series of studies on vocational education and training, this review assesses the vocational education and training (VET) in Estonia and provides policy recommendations.
Estonia does very well in terms of student achievement on PISA, and the results from the Survey of Adult Skills (PIAAC) are also excellent. Unemployment levels are low. But despite recent reforms, VET remains relatively low status compared to general education, dropout rates are too high for comfort, and apprenticeships, despite recent efforts, fail to attract many young people. Suggested approaches to improve VET in Estonia include the expansion of work-based learning within all VET programmes and measures to increase the number of apprentices. Tackling dropout should be done by a set of complementary measures, including support in basic skills for those students lagging behind. Building pathways between VET and general education options can help improve the status of VET. More and better career guidance, especially before the key grade 9 transition point, is also needed.
One of a series of studies on vocational education and training, this review focuses on the vocational education and training (VET) in Sweden and concludes with policy recommendations.
Over recent years, Sweden has launched a series of reforms to enhance involvement of social partners in VET, to increase provision of work-based learning in VET programmes and to promote apprenticeship. Higher vocational education and training launched in 2002 has been expanding. At the same time, numerous sectors are grappling with labour shortages increasing pressure on VET to better match the provision to changing demand for skills; and fewer young people opt for VET programmes than in the past.
This report suggests several ways in which the Swedish VET system may respond to these challenges. Sweden may encourage co-operation between schools, for example by linking it to school evaluation and funding criteria. The report also argues that Sweden may further enhance social partners’ involvement in VET by creating a framework for systematic social partners’ involvement at the local level and by providing social partners with more responsibility over some aspects of VET.
Die Bekämpfung von Gewinnverkürzung und Gewinnverlagerung (BEPS) ist Staaten weltweit ein zentrales Anliegen. 2013 verabschiedeten die OECD- und G20-Staaten in gleichberechtigter Zusammenarbeit einen 15-Punkte-Aktionsplan gegen BEPS. Diese Publikation ist der Abschlussbericht zu Punkt 6.
There is increasing recognition that teachers will play a key role in preparing students for the challenges of the future. We expect teachers to equip students with the skill set and knowledge required for success in an increasingly global, digital, complex, uncertain and volatile world. This will involve teachers and schools forging stronger links with parents and local communities, building a sense of social responsibility and problem solving skills among their students. It also means that teachers need to adopt effective and individualised pedagogies that foster student learning and nurture their social and emotional skills. How can education systems help them engage in continuous innovation and professional development to enhance their own practice?
This report shows how education systems can support teachers to meet these new demands and encourage a paradigm shift on what teaching and learning are about and how they should happen. Education systems need to create the conditions that encourage and enable innovation. They need to promote best practice through policies focused on professionalism, efficacy and effectiveness in order to help build teachers’ capacity for adopting new pedagogies. Due attention should also be paid to teachers’ sense of well-being so that classroom learning environments remain conducive to students’ own well-being and development.
Die Verbesserung der Streitbeilegungsmechanismen ist ein zentraler Bestandteil der Arbeiten zu BEPS. Die unter Aktionspunkt 14 des BEPS-Projekts erarbeiteten Maßnahmen, die in diesem Bericht behandelt werden, sollen die Gefahr von Rechtsunsicherheiten und unbeabsichtigter Doppelbesteuerung auf ein Mindestmaß begrenzen. Dies erreichen sie, indem sie die einheitliche und ordnungsgemäße Umsetzung von Doppelbesteuerungsabkommen gewährleisten, einschließlich der wirksamen und zügigen Beilegung von Streitigkeiten über deren Auslegung oder Anwendung im Rahmen des Verständigungsverfahrens. Die Staaten haben wesentlichen Änderungen in ihrem Ansatz zur Streitbeilegung zugestimmt, u.a. mit einem Mindeststandard für die Beilegung abkommensbezogener Streitigkeiten. Sie haben sich zu dessen schneller Umsetzung sowie zur Gewährleistung einer wirksamen Implementierung durch Einrichtung eines stabilen Überwachungsmechanismus nach dem Peer-Review-Verfahren verpflichtet. Zudem hat sich eine große Gruppe von Staaten bereit erklärt, in ihren bilateralen Doppelbesteuerungsabkommen ein obligatorisches, verbindliches Schiedsverfahren vorzusehen, das die Beilegung abkommensbezogener Streitigkeiten innerhalb eines bestimmten Zeitrahmens gewährleistet.
Dieser Bericht enthält die Änderungen der Betriebsstättendefinition des OECD-Musterabkommens, mit denen Strategien zur Vermeidung einer steuerpflichtigen Präsenz in einem Staat im Kontext von Doppelbesteuerungsabkommen begegnet werden soll. Diese Änderungen werden gewährleisten, dass im Fall eines Intermediärs, der in einem Staat Tätigkeiten im Hinblick auf den regulären Abschluss von Verträgen nachgeht, die von einem ausländischen Unternehmen erfüllt werden sollen, von einer steuerpflichtigen Präsenz dieses Unternehmens im betreffenden Staat auszugehen ist, sofern der Intermediär diese Tätigkeiten nicht im Rahmen einer unabhängigen Geschäftstätigkeit ausübt. Außerdem werden die Änderungen dafür sorgen, dass die Ausnahmen von der Betriebsstättendefinition nur auf Tätigkeiten angewendet werden können, die vorbereitender Art sind oder Hilfstätigkeiten darstellen. So wird verhindert, dass diese Ausnahmen ausgenutzt werden, indem eine zusammenhängende Geschäftstätigkeit in mehrere kleinere Tätigkeiten aufgespalten wird. Darüber hinaus begegnen sie Situationen, in denen die für Bauausführungen geltende Ausnahme durch die Aufteilung von Verträgen auf eng verbundene Unternehmen missbraucht wird.
Dieser Bericht enthält überarbeitete Standards für die Verrechnungspreisdokumentation einschließlich Stamm- und Einzeldokumentation sowie ein Muster für die länderbezogene Berichterstattung über Einkünfte, entrichtete Steuern und bestimmte Messgrößen wirtschaftlicher Aktivität. Der neue standardisierte Ansatz verlangt von den Steuerpflichtigen, konsistente Verrechnungspreisannahmen zu formulieren, gibt den Steuerverwaltungen nützliche Informationen an die Hand, um Verrechnungspreis- und sonstige BEPS-Risiken abzuschätzen und zu entscheiden, wo Prüfungsressourcen am wirkungsvollsten eingesetzt werden können, und liefert, falls Prüfungen nötig sind, Informationen für die Einleitung und gezielte Ausrichtung dieser Prüfungen. Die länderbezogenen Berichte werden über einen zwischenstaatlichen Mechanismus für den automatischen Informationsaustausch weitergeleitet werden. Das in diesem Bericht enthaltene Umsetzungspaket soll gewährleisten, dass die länderbezogenen Berichte zeitnah vorliegen, dass die Vertraulichkeit der Informationen gewahrt bleibt und dass diese sachgerecht genutzt werden. Zu diesem Zweck wurde es um eine Mustervorschrift und Muster für die Vereinbarungen zwischen den zuständigen Behörden, auf denen der zwischenstaatliche Austausch der Berichte basieren wird, ergänzt.
The experience of transport systems users, in terms of comfort, reliability, safety and above all convenience, is critical in determining demand for transport services, at least when there is a choice of alternative ways to travel. Convenience is one of the strongest attractions of the private car for passenger transport. For users of public transport, convenience is also clearly important but not always clearly defined and not often measured in designing transport systems or monitoring their operating performance. In many situations, an increase in public transport convenience reduces the unit costs of travel (euros/dollars per hour or cents per minute) and so provides benefits equivalent to an increase in travel speed.
This report focuses on convenience and its importance to the user experience. It reviews operational definitions of convenience, evidence for the willingness of users to pay for convenience and the use of indicators to assess and improve the convenience of public transport, with a view to making it more effective and more competitive.
This report presents the results of the assessment of the organisation of the central government of Norway. The study looks at reforms that are aimed at improving the quality of services (more value) and efficiency (less money) in central government. Starting with facts and quantitative benchmarks on the Norwegian central government, the study reviews recent reforms in Norway, and makes recommendations in ten selected areas. The study concludes with a survey of the effects on the quality of services and the potential savings.
Con el fin de ayudar los expertos en desarrollo a hacer frente al problema de la violencia armada, tres notas de programación han sido elaboradas con el fin de sacar todo el partido a la publicación de 2009 Reducir la violencia armada: Hacer posible el desarrollo. Estas tres notas cubren los siguientes temas: la violencia armada en zonas urbanas, la juventud y la violencia armada, los vínculos existentes entre la reducción de la violencia armada y la reforma de los sistemas de seguridad.
Public administration has entered a new age. In the 1980s, “less” government was the prevailing idea; in the 1990s and early 21st century, “New Public Management” was the dominant theme. Today, public administration is moving in new directions. Reforms are focusing on the quality of services for citizens and businesses and on the efficiency of administration (the “back office” of government). The OECD is studying these new trends in a multi-annual, cross-country project called “Value for Money in Government”.
This publication focuses on the Netherlands and provides an overview of previous Dutch reforms and recommendations for further reforms in view of the need to get better value for money from government.