989 resultados para OECD Transfer Pricing Guidelines


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This Country Background Report (CBR) on the teaching career in Ireland forms part of the major OECD study “Attracting, Developing and Retaining Effective Teachers.” Similar reports are being submitted from twenty six other countries. Nine of these countries are also engaged on ‘thematic’ studies of the teaching career, involving site visits by external reviewers appointed by the OECD. The format of the CBRs follows a common pattern, set out by the OECD in its Design and Implementation Plan. This is to facilitate comparative analysis of sub-themes of the reports. Thus, each CBR involves six chapters. The first two – “the national context” and “school system and the teaching force”– are intended to provide succinct overviews of these themes in line with queries posed in the OECD documentation. Each of the other four chapters is designed on a common format – identification of policy concerns; data, trends and factors; policy initiatives and their impact. Specific questions are posed regarding data, trends and factors. The same questions may be posed in relation to more than one sub-theme which gives rise to some repetition in the report, but is important for the comparative analysis.

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Thematic reviews of early childhood policy originated in response to a significant change in Western societies in the latter part of the 20th century. In effect, the care and education of young children in the industrialised world had shifted from the private to the public sphere, to become a shared responsibility of families and the state. Not only was the provision of equal access to women to the labour market an important goal in this development, but also the issue of giving every child a fair start in life and at school.

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Immigration is a relatively new phenomenon in Ireland. Between 8 and 10% of students in Irish schools have an immigrant background representing many countries, cultures and languages. Their education outcomes are, on average, similar to their Irish-born peers. Irish schools experienced a rapid increase in the inflow of immigrant students only in recent years, and the main focus of migrant education is first-generation immigrants. Currently about 10% of students in primary schools and about 8% of students in post-primary schools have immigrant backgrounds. Unlike most other OECD countries, first-generation immigrant students in Ireland, on average, achieve education outcomes similar to their Irish-born peers, possibly because the socio-economic backgrounds of these students are similar to or higher than those of their Irish-born peers.

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Ireland is one of the smallest countries in Europe and occupies the most westerly, peripheral position. Geographically, the entire island is comprised of 32 counties, 26 of which make up the Republic of Ireland, (commonly referred to as the South), and 6 of which go to make up Northern Ireland (usually called the North), which forms part of the United Kingdom. This report is concerned with the Republic of Ireland only, which will be referred to as Ireland in the remainder of this report for ease of reading.

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The report Closing the Gap for Immigrant Students: Policies, Practice and Performance will be placed on the Electronic Discussion Group (EDG) on 12 February for countries to review the extent to which their comments on the first draft have been integrated.

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Effective safeguarding children practice depends upon information sharing, collaboration and understanding between families, agencies and professionals. Nurses are required to work in partnership with other disciplines and agencies to safeguard and promote the health and wellbeing of children and young people. This includes working in partnership with the guardian ad litem (guardian) appointed by the court when making decisions regarding the best interests of a child or young person.This guidance replaces previous regional guidance. Regional implementation will ensure that information held by nurses is shared with the guardian in a consistent, timely and appropriate manner, so that informed decisions can be made in the best interests of children and young people.

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This guidance provides information for professionals on Maternal and Pre-school Nutrition for infants and children.

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This guidance aims to support health care staff to provide the optimum care for HIV positive women during pregnancy and delivery within Northern Ireland.

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Emerging resistance phenotypes and antimicrobial resistance rates among pathogens recovered from community-acquired urinary tract infections (CA-UTI) is an increasing problem in specific regions, limiting therapeutic options. As part of the SENTRY Antimicrobial Surveillance Program, a total of 611 isolates were collected in 2003 from patients with CA-UTI presenting at Latin American medical centers. Each strain was tested in a central laboratory using Clinical Laboratory Standard Institute (CLSI) broth microdilution methods with appropriate controls. Escherichia coli was the leading pathogen (66%), followed by Klebsiella spp. (7%), Proteus mirabilis (6.4%), Enterococcus spp. (5.6%), and Pseudomonas aeruginosa (4.6%). Surprisingly high resistance rates were recorded for E. coli against first-line orally administered agents for CA-UTI, such as ampicillin (53.6%), TMP/SMX (40.4%), ciprofloxacin (21.6%), and gatifloxacin (17.1%). Decreased susceptibility rates to TMP/SMX and ciprofloxacin were also documented for Klebsiella spp. (79.1 and 81.4%, respectively), and P. mirabilis (71.8 and 84.6%, respectively). For Enterococcus spp., susceptibility rates to ampicillin, chloramphenicol, ciprofloxacin, and vancomycin were 88.2, 85.3, 55.9, and 97.1%, respectively. High-level resistance to gentamicin was detected in 24% of Enterococcus spp. Bacteria isolated from patients with CA-UTI in Latin America showed limited susceptibility to orally administered antimicrobials, especially for TMP/SMX and fluoroquinolones. Our results highlight the need for developing specific CA-UTI guidelines in geographic regions where elevated resistance to new and old compounds may influence prescribing decisions.

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The guidelines are intended for all those involved in providing support for drug misusers, especially those providing pharmacological interventions as a component of drug misuse treatment.

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The overarching purpose of these guidelines is to ensure the safety and promote the protection of patients, staff and visitors by ensuring that dangerous items or hazardous substances are not brought into the in-patient setting, including illicit substances, prescribed / over the counter medications, dangerous items and alcohol or any other hazardous or potentially hazardous item or substance.

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Guidelines to support the needs of Older Lesbian, Gay, Bisexual and Transgender people in nursing, residential, and day care settings and those who live at home and receive domiciliary care.To see the press release linked to this publication click here.

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Care home residents should receive a varied diet that meets their nutritional needs in appropriate surroundings.This booklet ensures residential and nursing home managers and care providers have access to guidelines that help them achieve the aims set out by the Regulation and Quality Improvement Authority (RQIA), ie.�empowerment of, and positive engagement with, residents in all aspects of their care, including nutrition.It also provides practical nutrition advice and menu guidance.

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These guidelines are for those in the media who have involvement with the reporting or portrayal of suicide and represent an important source of information to help ensure that the quality of reporting and portrayal on this important and sensitive topic is of a high standard.

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Genomic islands, large potentially mobile regions of bacterial chromosomes, are a major contributor to bacteria evolution. Here, we investigated the fitness cost and phenotypic differences between the bacterium Pseudomonas aeruginosa PAO1 and a derivative carrying one integrated copy of the clc element, a 103-kb genomic island [and integrative and conjugative element (ICE)] originating in Pseudomonas sp. strain B13 and a close relative of genomic islands found in clinical and environmental isolates of P. aeruginosa. By using a combination of whole genome transcriptome profiling, phenotypic arrays, competition experiments, and biofilm formation studies, only few differences became apparent, such as reduced biofilm growth and fourfold stationary phase repression of genes involved in acetoin metabolism in PAO1 containing the clc element. In contrast, PAO1 carrying the clc element acquired the capacity to grow on 3-chlorobenzoate and 2-aminophenol as sole carbon and energy substrates. No fitness loss >1% was detectable in competition experiments between PAO1 and PAO1 carrying the clc element. The genes from the clc element were not silent in PAO1, and excision was observed, although transfer of clc from PAO1 to other recipient bacteria was reduced by two orders of magnitude. Our results indicate that newly acquired mobile DNA not necessarily invoke an important fitness cost on their host. Absence of immediate detriment to the host may have contributed to the wide distribution of genomic islands like clc in bacterial genomes