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  • E-Ressource  (17)
  • Charité  (17)
  • Ibero-Amerik. Institut
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  • 1
    E-Ressource
    E-Ressource
    Improving the Fiscal Framework to Enhance Growth in an Era of Fiscal Consolidation in Slovakia (2013)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959656779002883
    Umfang: 1 online resource (30 p. )
    Serie: OECD Economics Department Working Papers, no.1018
    Inhalt: The challenge for fiscal policy in Slovakia is to achieve fiscal consolidation in a way which supports the fragile recovery and protects spending on areas which are important for re-embarking on a trajectory of high trend growth and underpinning a catch-up in living standards. While the recently established fiscal rules have significantly improved the fiscal framework, a further strengthening in medium-term fiscal discipline will be necessary to avoid pro-cyclical fiscal policy. Raising the effectiveness of tax collection, reforming the tax structure towards less distortive taxes and making more out of available EU funds would also play a helpful role in a growth-friendly fiscal consolidation. Finally, more needs to be done to ensure an adequate prioritisation of spending and an efficient use of public revenues. In particular, stepping up the analytical monitoring, evaluation and assessment capacity in spending ministries should help to rein in wasteful spending. This Working Paper relates to the 2012 OECD Economic Survey of the Slovak Republic (www.oecd.org/eco/surveys/slovakia2012).
    Sprache: Englisch
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  • 2
    E-Ressource
    E-Ressource
    Improving public sector efficiency for more inclusive growth in Latvia (2015)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959656668802883
    Umfang: 1 online resource (30 p. )
    Serie: OECD Economics Department Working Papers, no.1254
    Inhalt: This working paper explores avenues to improve public sector efficiency in Latvia, a catching-up and ageing economy where spending needs are large. Ensuring that spending allocated to core services (e.g. education, healthcare) is adequate to achieve convergence of policy outcomes to OECD upper standards is challenging. Efficiency gains in the tax system could bring additional revenues. The tax base should be expanded by reducing informality, strengthening tax administration and increasing property and environmentally related taxes, which are low by international standards. To reduce unemployment and income inequality, the tax-benefit system should also be revised as it is now relatively regressive and the tax wedge on low-income earners is high. Enhancing analytical, monitoring and assessment capacities should help to rein in wasteful expenditure and improve the prioritisation of spending. The reform of human resource management, public procurement, and state-local relations is also needed to deliver higher-quality and more cost-efficient public services.
    Sprache: Englisch
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  • 3
    E-Ressource
    E-Ressource
    Inequality in Denmark through the Looking Glass (2016)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959654037502883
    Umfang: 1 online resource (50 p. )
    Serie: OECD Economics Department Working Papers, no.1341
    Inhalt: This paper delivers a broad assessment of income inequality in Denmark. As a necessary preamble to provide a basis for discussion, we start by contrasting Danish official inequality measures with those gathered by the OECD in an international context. We show that differences between these two sources are fully explained by differences in methodological choices. We then go beyond synthetic measures of inequality to deliver a granular assessment of income distribution and of the distributional impact of taxes and transfers; and on this basis we compare Denmark to other OECD countries. This approach is then used to quantify the distributional impact of some growth-enhancing reforms undertaken or recommended for Denmark, based on empirical evidence across OECD countries. Finally, we take a forward looking stance by discussing global forces shaping the rise in inequality, in particular skill-biased technological change and deliver a tentative scenario for Denmark in the wider OECD context.
    Sprache: Englisch
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  • 4
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    E-Ressource
    Reaping the Benefits of a Transition to Greener Growth in Slovakia (2011)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959653911702883
    Umfang: 1 online resource (41 p. )
    Serie: OECD Economics Department Working Papers, no.905
    Inhalt: The transition to a greener economy supported by international environmental commitments and national policies will entail structural changes in consumption patterns and industry structures, resulting in a reallocation of resources in and between countries. Slovakia will need to build an effective framework for green growth to maximise its chances of exploiting cleaner sources of growth and to seize the opportunities to develop new green industries, jobs, and technologies. This requires addressing environmental externalities (for example by extending environmental taxation and removing subsidies) and improving the adaptive capacities of the economy through eco innovation. Reforms to support innovation and R&D spending, such as making existing R&D public support more efficient, strengthening the protection of property rights and developing the venture capital market, are needed. Also, administrative entry barriers in the product market should be reduced, competition in energy markets fostered, and the tertiary education system reformed. This paper relates to the 2010 OECD Economic Review of the Slovak Republic (www.oecd.org/eco/surveys/slovakia).
    Sprache: Englisch
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  • 5
    E-Ressource
    E-Ressource
    The Chinese Economic Area : Economic Integration without a Free Trade Agreement (1992)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9958062171302883
    Umfang: 1 online resource (46 p. )
    Serie: OECD Economics Department Working Papers, no.124
    Inhalt: This paper describes the de facto economic integration taking place between China, Hong Kong and Taiwan -- the "Chinese Economic Area" -- and analyses basic factors underlying the process. Even in the face of weak economic performance in OECD countries the integration has helped underpin rapid growth in all three economies, particularly in China's south-eastern provinces. If Chinese policies are further liberalised within a reasonably stable macro-environment, the Chinese Economic Area could become a major player in world markets within one generation and require massive adjustment in the rest of the world ...
    Sprache: Englisch
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  • 6
    E-Ressource
    E-Ressource
    Slovakia: A Catching Up Euro Area Member In and Out of the Crisis (2013)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959655820702883
    Umfang: 1 online resource (28 p. )
    Serie: OECD Economics Department Working Papers, no.1019
    Inhalt: The Slovak economy experienced a strong but short recession in 2009. The recovery afterwards was driven by exports and investment. While GDP growth was one of the strongest in OECD, employment did not reach the pre-crisis level and unemployment remains stubbornly high. This paper argues that Slovakia joined the euro area after a period of unprecedented real appreciation, which generated a threat for competitiveness of its export-oriented manufacturing industry. The response combined internal devaluation with productivity increasing measures, including capital deepening and laying off low productivity workers. While this strategy was successfully restoring an external equilibrium, its consequences for domestic demand and employment are less positive. This development is compared with Estonia and Slovenia, two other small and very open economies, recently entering the euro area.
    Sprache: Englisch
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  • 7
    E-Ressource
    E-Ressource
    Erfolg durch Positionierung : Im Traumberuf Coach auf dem Markt bestehen (2016)
    Paderborn : Junfermann | Paderborn : Junfermann Verlag
    Details
    UID:
    edoccha_9958971020902883
    Umfang: 1 online resource (210 pages) : , illustrations, photographs.
    Ausgabe: 1st ed.
    ISBN: 3-95571-536-1
    Serie: Reihe Coaching & Beratung : Positionierung
    Inhalt: "Für welches Thema stehe ich als Coach?" Diese Frage beantworten zu können, ist ziemlich wichtig, denn immer mehr Coachs, aber auch Trainer, Dozenten und Berater drängen auf den Markt. Sich dort zu behaupten ist deshalb alles andere als einfach. Drei Schlüsselfaktoren - Motivatoren, Fähigkeiten und Berufung - helfen, für sich eine authentische Positionierung zu finden und diese mit Leben zu füllen. Dazu gibt es Übungen in diesem Buch und viele Praxisbeispiele, die zeigen, wie andere Coachs die Herausforderung gemeistert haben.
    Anmerkung: "mit Praxisbeispielen und Übungen zur Selbstpositionierung".
    Weitere Ausg.: ISBN 3-95571-484-5
    Sprache: Deutsch
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  • 8
    E-Ressource
    E-Ressource
    Rechnungslegungstrends für Controller (2013)
    München :Haufe Lexware Verlag,
    Details
    UID:
    edoccha_9958911518102883
    Umfang: 1 online resource (244 p.)
    ISBN: 3-648-03732-3 , 3-648-03734-X
    Serie: Haufe Fachbuch ; v.1183
    Inhalt: So werden Sie als Controller zum kompetenten betriebswirtschaftlichen Berater der Geschäftsleitung. Experten liefern aktuelle Informationen und Handlungsempfehlungen zu Accounting-Trends. Holen Sie sich fundiertes Praxiswissen auf dem neuesten Stand. Im Controlling ist es heute unverzichtbar, sich mit neuen Entwicklungen im exterenen Rechnungswesen auseinanderzusetzen. Denn die Trennung zwischen interenem und externem Rechnungswesen hat durch das BilMoG auch für Unternehmen an Bedeutung verloren, die nach HGB bilanzieren. Für nach IFRS Bilanzierende ist das schon seit Jahren der Fall. In diese
    Anmerkung: Description based upon print version of record. , Aktivierung von Entwicklungskosten nach HGB und IFRS - Wahlrecht und GestaltungsspielräumeBilanzierung von Mieten, Mietkauf und Leasing - die neuen Vorschriften des IASB; Bilanzierungsalternativen bei Pensionsverpflichtungen und Auswirkungen für die Steuerung; Carbon Accounting - Herausforderungen für Controller; Kapitel 4: Organisation & IT; Dokumentationspflichten für Controller - Wann sie greifen und was der Abschlussprüfer wissen will; IKS-Dokumentationspflichten: Empfehlungen für das Controlling im Mittelstand
    Sprache: Deutsch
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  • 9
    E-Ressource
    E-Ressource
    50 Jahre UB Mannheim : Entwicklung und Perspektiven (2017)
    Mannheim :Mannheim University Press,
    Details
    UID:
    edoccha_9958932566102883
    Umfang: 1 online resource
    Weitere Ausg.: ISBN 978-3-939352-27-3
    Sprache: Deutsch
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  • 10
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    E-Ressource
    New Indicators of Competition Law and Policy in 2013 for OECD and non-OECD Countries (2013)
    Paris :OECD Publishing,
    Details
    UID:
    almafu_9959653991802883
    Umfang: 1 online resource (43 p. )
    Serie: OECD Economics Department Working Papers, no.1104
    Inhalt: This paper presents the new OECD competition law and policies (CLP) indicators which measure the strength and scope of competition regimes in 49 jurisdictions (OECD and non-OECD). The indicators cover areas for which there is a broad consensus among member countries on what constitutes ‘good’ practice for competition regimes. The results suggest that competition regimes are broadly similar across countries in these areas because most countries have adopted all or a large number of the ‘good’ policy settings captured by the indicators. On average, the design of competition laws and policies appears to be closer to best practice in OECD countries than in non-OECD countries. Jurisdictions differ relatively more on the enforcement of competition law than on the competition law itself.
    Sprache: Englisch
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