Building on the 2008 OECD Principles for Enhancing Integrity in Public Procurement and good practices of similar organisations in other OECD countries, this review provides a comprehensive assessment of IMSS procurement strategies, systems and processes and proposes a roadmap for the reform of its procurement function.

Public Procurement Review of the Mexican Institute of Social Security

L'école d'aujourd'hui aura un impact sur la vie de chacun et sur le bien-être de communautés entières pendant des décennies. Toutefois, la plupart des décisions prises en matière d'éducation ne portent que sur des problèmes à court terme ou visent les meilleurs moyens de conserver les pratiques existantes ; elles ont rarement une plus longue portée. Comment trouver le juste milieu ? La méthode qui s'appuie sur des scénarios pourrait être une solution.

Ce dernier volume de la série L'école de demain voit encore plus loin que les analyses déjà réalisées par l'OCDE sur l'avenir de l'enseignement. Il examine comment développer des scénarios et les utiliser pour répondre aux défis auxquels responsables politiques et praticiens sont confrontés. Il donne à la fois une vue d'ensemble fondée sur l'expertise et des leçons très pratiques, rassemblant notamment les contributions de Jay Ogilvy, grand pionnier de la réflexion prospective au sein des entreprises, et de Michael Fullan, spécialiste en matière d'évolution de l'école. Cet ouvrage offre aux professionnels de l'éducation un panorama des approches fondées sur des scénarios, adoptées par d'autres secteurs. II leur permettra de se référer à des exemples concrets d'initiatives prises en Angleterre, en Nouvelle-Zélande, en Ontario (Canada) et aux Pays-Bas. Initiatives qui, avec la participation active de l'OCDE, ont amené pour la première fois les principales parties prenantes à insuffler une réflexion sur le long terme dans le domaine de l'éducation.

Ce volume intéressera toutes les personnes concernées par le devenir à long terme de l'enseignement, et plus particulièrement les responsables politiques, les directeurs d'écoles et les enseignants.

Repenser l'enseignement : Des scénarios pour agir

This publication examines the major policy challenges, achievements and next steps for the creation of a more entrepreneurial population and a stronger SME sector in the Russian Federation, which are critical tothe country's economic growth and diversification. Despite less regulatory burdens and more subsidy financing for start-ups, production modernisation, innovation and exporting, framework conditions need tobe improved in areas such as the rule of law, commercialising science and improving entrepreneurial skillsand education. Gaps in SME and entrepreneurship programmes also need to be filled, such as through newinitiatives for high-growth firms and large firm-SME linkages. Strengthening business development services infrastructure and improving access to finance are further important challenges. All these improvements will need to be spread across the regions of the Russian Federation if national objectives fogrowth and balanced spatial development are to be met.

Russian Federation : key issuess and policies

De nombreux pays sont parvenus à combler les écarts entre les sexes en termes de résultats d'apprentissage. Pourtant, même lorsque filles et garçons font jeu égal en mathématiques et en sciences, leurs attitudes à l'égard de l'apprentissage et les attentes qu'ils nourrissent pour leur avenir diffèrent fortement - avec l'incidence considérable que ces éléments peuvent avoir sur leur décision de poursuivre ou nous leurs études et sur leurs choix de carrière.
L'égalité des sexes dans l'éducation : Aptitudes, comportement et confiance essaie de comprendre les raisons pour lesquelles, à l'âge de 15 ans, les garçons sont en moyenne plus susceptibles que les filles d'être peu performants dans toutes les matières, et les filles très performantes, de réussir moins bien en mathématiques, en sciences et en résolution de problèmes que les garçons très performants. Comme l'indiquent clairement les données du rapport, les différences de performance scolaire entre les sexes trouvent leur origine dans les attitudes des élèves à l'égard de l'apprentissage et leur comportement à l'école, dans la façon dont ils choisissent d'utiliser leur temps libre, et dans la confiance qu'ils ont - ou non - dans leurs propres capacités en tant qu'apprenants.

L'égalité des sexes dans l'éducation ; aptitudes, comportement et confiance

This report aims to identify new developments in the administration of central government that lead to better value for money: better services at lower costs for the taxpayers.

Value for money in government ; building on basic

This report assesses the main governance and financing challenges to private sector participation (PSP) in the water supply and sanitation sector of Jordan, and provides ways forward to address them, based on international experience and OECD compendium of principles and good practices. Using the diagnostic analysis of the governance challenges to PSP in the Jordan water sector (Chapter 1), the report identifies ways forward to overcome bottlenecks focusing on three key pillars (Chapter 2): i) managing public-private partnership in a fiscally constrained environment through appropriate budget processes; ii) reducing the regulatory risks through supporting the development of a high-quality framework; and iii)managing and enhancing stakeholder engagement to improve accountability and buy-in. The report also includes an action plan with concrete measures to implement the recommendations proposed in the report.

The report has been developed as part of a water policy dialogue conducted by the OECD jointly with the Global Water Partnership-Mediterranean (GWP-Med) in the context of the project labelled by the Union for the Mediterranean (UfM) "Governance and Financing for the Mediterranean Water Sector".

Water Governance in Jordan ; overcoming the challenges to private sector participation

This report contains the "Phase 2: Implementation of the Standard in Practice" review for the Cayman Islands, as well as revised version of the "Phase 1: Legal and Regulatory Framework review" already released for this jurisdiction.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

Cayman Islands 2013 - Global forum on transparency and exchange of information

This report contains Phase 1 and Phase 2 Global Forum Peer Reviews for the People's Republic of China, now incorporating Phase 2 ratings.

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by 120 jurisdictions, which participate in the Global Forum on an equal footing.

The Global Forum is charged with in-depth monitoring and peer review of the implementation of the international standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004. The standards have also been incorporated into the UN Model Tax Convention.

The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. Fishing expeditions are not authorised but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction's legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined - Phase 1 and Phase 2 - reviews. The Global Forum has also put in place a process for supplementary reports to follow-up on recommendations, as well as for the ongoing monitoring of jurisdictions following the conclusion of a review. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.

For more information on the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes, and for copies of the published review reports, please refer to www.oecd.org/tax/transparency and www.eoi-tax.org.

People's Republic of China 2013 - Global forum on transparency and exchange of information

Édition 2009 de l'étude périodique de l'OCDE consacrée àl'Union européenne. Les chapitres couvrent les thèmes suivants : mesures pour surmonter la crise, intensification de la recherche et de l'innovation, approfondissement du marchéunique, politiqueénergétique et réduction progressive desémissions de carbone. Enfin, poursuite de l'ouverture du marchéeuropéen au reste du monde.

Public Procurement Review of the Mexican Institute of Social Security

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