natgillin/translations-raw huggingface dataset:
En stor del af budgettet blev dog allokeret til modtagerne meget sent i finansåret, hvilket ikke er hensigtsmæssigt, da det gør det svært for modtageren at planlægge aktiviteterne.
However, a large part of the budget was allocated to the recipients very late in the fiscal year, which is inexpedient, because it makes it difficult for recipients to plan activities.
En stor del af de planlagte projekter og indsatser, som nationalparkplanerne beskriver, har fokus på at styrke og udvikle naturen, fx i forhold til at skabe større sammenhængende naturområder.
A large number of the planned projects and activities described by the national park plans focus on strengthening and developing nature, for example in relation to creating large connected natural areas.
En styregruppe, som består af repræsentanter fra de enkelte ministerier, Færøernes landsstyre og Grønlands selvstyre, mødes hvert halve år, hvor gruppen følger op på og opdaterer opgaverne i handlingsplanen.
A steering committee consisting of representatives of the individual ministries, the Faroese and Greenland governments meets every six months to follow up on and update the tasks of the action plan.
En sådan besparelse er dog vanskelig at opgøre, da markedsprisen ikke altid er entydig, ligesom den kan fluktuere over tid.
However, the market price is not always unambiguous and may fluctuate over time.
En sådan viden vil være relevant, for at ministeriet – og i sidste ende Folketinget – kan vurdere, om der skal yderligere tiltag til for at opfylde lovens formål.
Such knowledge will be relevant in order for the Ministry, and ultimately the Danish Folketing (Parliament), to assess whether further measures are required to fulfil the objectives of the Act.
En særlig gruppe af skatteudgifter er de såkaldte skattebegunstigede personalegoder.
According to the Ministry of Taxation there is continuous focus on potential abuse.
En toldproces kendetegnet ved selvbetjening med mange brugere og et stort antal varekoder mv. medfører betydelig risiko for, at der forekommer fejl i toldangivelserne.
A customs clearance process based on self-service, involving many users and a vast number of commodity codes, etc. is bound to increase the risk of errors in the customs declarations.
En ulempe ved overbooking kan være risikoen for, at en mindre del af udgifterne skal finansieres fuldt ud af nationale midler uden EU-midler.
One disadvantage of overbooking may be the risk that a small portion of the expenses has to be fully financed through national funds without EU funding.
En underkendelse er en tilbagebetaling til Kommissionen.
The Commission recovers ineligible expenditure by imposing financial corrections.
En undersøgelse fra Dansk Erhverv fra december 2006 viser, at 35 % af deres medlemsvirksomheder har benyttet Virk.dk til at indberette oplysninger til myndighederne.
An examination conducted by the Chamber of Commerce in December 2006 shows that 35 per cent of its members have used Virk.dk to report data to public authorities.
En undersøgelse fra Dansk Erhverv fra december 2006 viser, at 8 ud af 10 virksomheder mener, at omfanget af administrative byrder i 2006 stort set har samme belastende omfang som i 2004.
From an examination conducted by the Chamber of Commerce in December 2006 it appears that 8 out of 10 businesses are of the opinion that the administrative burden in 2006 has been largely on the same level as in 2004.
En virksomhed kan også vælge at opsætte computerne, så medarbejderne er lokaladministratorer og dermed har det højeste niveau af adgang og kontrol over computeren.
Or the employer may decide to grant local administrator privileges to all members of staff, which give them full access and control of their computers.
En virksomhed kan opsætte it-systemerne, så medarbejderne ikke selv kan downloade programmer fra internettet (denne opsætning forhindrer ikke download af fx billeder, dokumenter og grafiske præsentationer).
IT systems may be configured to prevent staff from downloading programmes from the Internet, yet allowing them to download pictures, documents and graphic presentations.
En virksomhed kan vælge at opsætte computerne, så medarbejderne ikke er lokaladmi- nistratorer.
The employer may decide on a configuration of computers that restricts user privileges.
En vurdering af disse brede løsningsmuligheder falder ifølge Forsvarsministeriet ikke inden for rammerne af beslutningsgrundlaget om kampfly, men indgår i Forsvarskom- missionens arbejde og forhandlingerne om et kommende forsvarsforlig.
According to the Ministry of Defence, an assessment of these broad options does not fall within the framework of the basis for a decision regarding combat aircraft but does form part of the Defence Commission’s work and the negotiations for a coming defence agreement.
En vægtning af delkomponenterne kunne have bidraget til at tydeliggøre ambassadens samlede vurdering af komponenten.
Weighting the subcomponents could have helped to clarify the embassy’s overall assessment of the component.
En vægtning af målene gør det efterfølgende lettere at acceptere, at kun 75 % af målene i et program er nået – hvis de vigtigste er opfyldt.
Weighted objectives subsequently make achievement of only 75% of the objectives of a programme acceptable as long as the most important objectives have been achieved.
En vækstrate på 8-10 % er dog ikke i sig selv tilstrækkelig til at bekæmpe fattigdommen.
However, an 8-10% growth rate in itself is not sufficient to combat poverty.
En væsentlig del af de rammekontrakter, staten benytter, er indgået af SKI A/S, og de kan benyttes af SKI A/S’ kunder, der både er statslige og kommunale myndigheder.
In addition, Rigsrevisionen interviewed relevant staff of the department of the Ministry of Finance, the Agency for Governmental Management, SKI A/S, and the Competition Authority.
En væsentlig sag, som endnu ikke er afgjort, omhandler anerkendelse af producentorganisationer inden for frugt- og grøntsektoren.
One of the pending cases concerns recognition of producer organisations in the fruit and vegetable sector.
En ændring på dette område kræver en for- fatningsændring.
Any change in this area requires a constitutional amendment.
En øget afgang af piloter vil medføre, at flere nye piloter skal uddannes, hvilket ligeledes vil øge flyvetimebehovet.
A higher rate of pilot resignation will mean more new pilots will have to be trained, thus also increasing the requirement for flight hours.
En øget dokumentation i kontrollen kunne i tvivlssager være med til at styrke NaturErhvervstyrelsens bevis for godkendte arealer over for Kommissionen.
The Agri- Fish Agency would be better positioned to handle eligibility issues raised by the Commission, if the documentation requirements were tightened.
Endelig anbefaler OECD, at man anvender en bred fortolkning af begrebet skatteudgifter, hvor alle afvigelser fra de gældende skatte- og afgiftsregler kategoriseres som skatteudgifter.
Finally, the OECD recommends the application of a broad definition of tax expenditures, according to which all deviations from a benchmark tax are defined as tax expenditures.
Endelig anvender Skatteministeriet mfl. en bagatelgrænse i deres beregninger, hvorved man ser bort fra mindre skatteudgifter (under 5 mio. kr.).
Finally, when estimating tax expenditures, the Ministry of Taxation employs a triviality limit according to which minor tax expenditures (under DKK 5 million) are not included.
Endelig belyses rapporteringen om skatteudgifter frem til 2007.
Finally, the examination addresses reporting of tax expenditures up to 2007.
Endelig er alle ikke-korrekte markblokke i testen for 2010 blevet opdateret, og FødevareErhverv har købt nye, bedre ortofotos.
Finally, all incorrect field blocks detected in the 2010 test have now been updated, and the Food Agency has acquired new, improved ortho images.
Endelig er antallet af personalekategorier øget betydeligt, hvilket præciserer omkostningerne ved den enkelte administrative handling.
Finally, the range of staff categories has been increased considerably which helps to identify the costs related to each individual administrative action.
Endelig er der afholdt kurser for kommunerne med henblik på at styrke kontrollørernes kompetenceniveau i forhold til at gennemføre krydsoverensstemmelseskontroller så der kan opnås dokumentation i sager med overtrædelser.
Lastly, the Agency has arranged training courses for the cross-compliance inspectors in the local authorities in order to upgrade their skills and secure documentation of breaches.
Endelig er der en række eksempler på, at reglerne er vanskelige at anvende i praksis for sagsbehandlere og landmænd.
Finally, several examples indicate that the Food Agency personnel and farmers find it difficult to put the regulations into practice.
Endelig er der pr. 1. marts 2010 oprettet en særskilt kvalitetsenhed, der skal sikre en fast procedure for kvalitetssikringen og foretage en stikprøvebaseret efterprøvning af de fysiske kontroller, jf. pkt. 53.
Finally, as per 1 March 2010, a special quality unit was established to ensure a fixed procedure for quality assurance and perform sample-based checks of the physical inspections, cf. item 53.
Endelig er der sket en reduktion i momssatsen for Tyskland, Østrig, Holland og Sverige i perioden 2007-2013.
Also the VAT call rates for Germany, Austria, the Netherlands and Sweden were reduced for the period 2007-2013.
Endelig er det afgørende, at der sker en samordning af tværgående oplysninger til det offentlige, så der ikke stilles registreringskrav i forhold til virksomhederne om oplysninger, der allerede findes hos det offentlige.
Finally, it is imperative that cross-functional data submitted to public authorities are aligned to secure that businesses are not requested to provide data which are already on public file.
Endelig er det Rigsrevisionens vurdering, at risikofaktorer for momskarruselsvindel bedst afdækkes ved kontrolbesøg.
Finally, the NAOD finds that risk factors relating to VAT carousel fraud are best detected by inspection visits.
Endelig er problemer med den tekniske udmøntning af forordningerne, fx markblok- systemet i Danmark, også en væsentligt medvirkende årsag til underkendelser mod bl.a. Tyskland, Storbritannien og Spanien.
Finally, problems relating to the technical implementation of the regulations like, for instance, the field block system in Denmark, seem to have been a major contributing factor in the financial corrections charged to Germany, Great Britain and Spain, among others.
Endelig fik små og mellemstore virksomheder øget adgang til lån, og kundernes tilbagebetalingsdisciplin blev forbedret mærkbart.
Finally, small and medium enterprises gained better access to loans and customers’ repayment performance improved appreciably.
Endelig forsinkes sagerne af, at anmodninger om kontroloplysninger mellem EU-medlemsstaternes skattemyndigheder ikke altid besvares inden for de fastsatte tidsfrister, jf. pkt. 82.
Finally, cases are delayed because requests for control information between the tax authorities of the Member States are not always answered within the time limits fixed, see paragraph 82.
Endelig fremgår det af beslutningsgrundlaget, at hvis Forsvaret ikke opnår den forudsatte synergi på 80 %, vil det få konsekvenser for løsningen af de fastsatte opgaver, fx hvilke missioner Forsvaret kan deltage i ved internationale operationer, hvornår og hvor ofte Forsvaret kan deltage i missioner og mulighederne for at opretholde et udsendelsesbered- skab.
Finally, it is stated in the basis for decision that inability by the Danish Defence to achieve the assumed synergy of 80 per cent will have consequences for the performance of the agreed tasks and affect, for instance, which missions the Danish Defence can participate in during international operations, when and how often it can take part in missions, and the possibilities for maintaining deployment readiness.
Endelig fremgår det, at de foreslåede ændringer, bl.a. højere arbejdstid, kan medføre en højere risiko for, at flere piloter end forventet forlader Forsvaret.
Finally, it is stated that the proposed changes, among them longer working hours, may entail a higher rate of pilot resignation from the Danish Defence than expected.
Endelig har den engelske rigsrevision i en revisionsrapport fra 2004 anslået et tab for den engelske stat på ca. 1,77 2,75 mia. £ årligt som følge af momskarruselsvindel, svarende til ca. 18-28 mia. kr.
Finally, in a report from 2004, the UK National Audit Office estimated the annual loss suffered by the British government as a result of VAT carousel fraud at some GBP 1.77 - 2.75 billion, equal to some DKK 18-28 billion.
Endelig har der været projekter med manglende afløftning af moms på udenlandske rejseomkostninger.
In other projects, VAT on foreign travel expenses had been incorrectly processed.
Endelig har ministeriet oplyst, at hvis missionerne kun indeholder enkle opgavetyper, vil synergien alt andet lige være lavere end de forventede 80 %.
Finally, the ministry has disclosed that if missions include only simple types of task, all else being equal, the synergy will be below the expected 80 per cent.
Endelig har organisationerne oplyst, at de på baggrund af effekten af regelforenklingsindsatsen fra 2001 ikke forventer, at regeringens mål om en reduktion af de administrative byrder for virksomhederne opnås inden udgangen af 2010.
Finally, the organisations have stated that they do not, on the background of the impact of the effort made in 2001, expect the government to achieve its reduction target by 2010.
Endelig har Plantedirektoratet (fase 3) foretaget en opfølgende fysisk kontrol og besigtigelse af udvalgte marker.
Finally, in phase 3, the Plant Directorate checked data through physical inspections of selected fields on-the-spot.
Endelig har Plantedirektoratet implementeret et nyt planlægningssystem og ændret distriktsstrukturen.
Lastly, the Plant Directorate has implemented a new planning system and changed the structure of its regions.
Endelig har Plantedirektoratets kontrollører i flere tilfælde fejlagtigt medtaget ikke-støtteberettigede arealer i deres opmåling.
Lastly, several of the on-the-spot measurements performed by inspectors from the Plant Directorate unintentionally included ineligible areas.
Endelig har Rigsrevisionen afholdt møder med det hollandske erhvervsministerium og forsvarsministerium, det norske finansministerium og forsvarsministerium samt projektkontorer i det amerikanske forsvarsministerium.
Finally Rigsrevisionen has conducted meetings with the Dutch Ministry of Economic Affairs and Ministry of Defence, the Norwegian Ministry of Finance and Ministry of Defence as well as the American Department of Defence.
Endelig har Rigsrevisionen drøftet visse af undersøgelsens problemstillinger med eksterne eksperter.
Finally, Rigsrevisionen discussed certain examination issues with external experts.
Endelig har Rigsrevisionen lagt vægt på, at rapporteringen bør sikre, at Folketinget har et tilstrækkeligt grundlag for at vurdere en ordnings effekter.
Finally, Rigsrevisionen has emphasized that reporting should provide the members of the Folketing with a reliable basis for assessing the impact of a certain tax expenditure program.
Endelig har Rigsrevisionen undersøgt ansvars- og rollefordelingen i indsatsen.
Finally, the NAOD has examined the division of responsibilities and roles.
Endelig har Rigsrevisionen undersøgt og vurderet de statslige indkøbsprocesser.
Finally, Rigsrevisionen has looked into and assessed government purchase processes.
Endelig har Rigsrevisionen via en stikprøve af personkonti i Kvoteregisteret undersøgt, om Miljøstyrelsen og Energistyrel- sen i praksis har efterlevet EU-forordningens krav til identifikation.
Finally, Rigsrevisionen has carried out a spot check of person holding accounts in the Danish Registry to examine whether the Danish Environmental Protection Agency and the Danish Energy Agency in practice complied with the identification requirements of the EU regulation.
Endelig har undersøgelsen vist, at Forsvarets skibe i Arktis er udrustet til at tage olieprøver fra havet til bevissikring, og at besætningerne er uddannet til at tage disse prøver.
Finally, the examination has shown that the Danish Defence’s ships in the Arctic are equipped to take oil samples from the sea for preservation of evidence, and that crews are trained to take these samples.
Endelig har vi haft møder med Forsvarsministeriet i forbindelse med høringer af revisionsnotater og beretningsudkast.
Finally, we have held meetings with the Ministry of Defence in connection with consultations regarding audit memoranda and the draft report.
Endelig har vi holdt et møde med Hovedorganisationen for Officerer i Danmark for at drøfte de aftalemæssige vilkår for piloternes arbejdsforhold.
Finally, we have had a meeting with Hovedorganisationen af Officerer i Danmark, the trade union for Danish Defence officers, to discuss the proposed changes in pilots’ working conditions.
Endelig havde SKAT en række forslag til kontrol af ansøgerens identitetsoplysninger.
SKAT thus proposed a number of control measures for the Danish Energy Agency to take when allocating person holding accounts.
Endelig holder Rigsrevisionen sig orienteret om resultatet af de kontrolbesøg af administrationen af EU-midler, som Europa-Kommissionen gennemfører i Danmark.
Rigsrevisionen is also keeping informed about the results of the Commission’s control visits with the entities responsible for the administration of EU funds in Denmark.
Endelig holder Rigsrevisionen sig orienteret om resultatet af de kontrolbesøg vedrørende administrationen af EU-midler, som Europa-Kommissionen gennemfører i Danmark.
Rigsrevisionen is also keeping informed of the results of the Commission’s control visits with the entities that are responsible for the administration of EU funds in Denmark.
Endelig kan gennemsigtigheden fremmes ved at estimere de administrative omkostninger som følge af skatteudgifterne mere præcist.
Transparency will also improve if administrative costs resulting from tax expenditures are estimated more accurately.
Endelig kan manglende opfølgning på formål og effekter af skatteudgifterne betyde, at ordninger ikke løbende vil blive underkastet politisk behandling, med risiko for at ordninger fortsætter, selv om formålet med ordningerne ikke længere fremmes.
Finally, various tax expenditure programs may not be subjected to regular political scrutiny due to lack of follow-up on objectives and impact of tax expenditures and consequently tax expenditure programs may remain in force even though they no longer promote their original objective.
Endelig kan svindlen have konsekvenser for de mange virksomheder, der følger reglerne, fordi svindlen gør det muligt prismæssigt at underbyde lovlydige virksomheder og derved konkurrere på ulige vilkår.
Finally, the fraud may have consequences for the large number of businesses that abide by the rules, because the fraud enables fraudsters to undercut the prices of law-abiding business and thereby compete on unequal terms.
Endelig konstaterede den interne revision, at SKAT endnu ikke havde aflagt rapport til Europa-Kommissionen om ufærdige angivelser for 2005 og 2006.
The internal auditors also established that SKAT still had not reported to the Commission on incomplete declarations relating to the years 2005 and 2006.
Endelig konstaterede Kommissionen, at en del af de græsmarker, som udelukkende var blevet godkendt ved telemålingen i 2007, ikke var støtteberettigede.
Finally, the Commission noted that some of the grassland areas that had been approved solely on the basis of remote sensing in 2007 were ineligible.
Endelig omfatter undersøgelsen ikke selve finansieringen af kampflykøbet og i den forbindelse heller ikke det økonomiske råderum i Forsvarsministeriets budget, eller om de forudsatte effektiviseringer kan gennemføres.
Finally, the study does not include the actual financing of the combat aircraft procurement, nor does it address the financial flexibility of the Ministry of Defence budget, or whether the assumed efficiency measures can be implemented.
Endelig oplyste styrelsen i et notat af 15. december 2009, at styrelsen nu var blevet opmærksom på, at EU i juli 2009 også havde opfordret styrelsen til at opkræve kopi af pas bagudrettet fra eksisterende kontohavere.
Finally, in a memorandum dated 15 December 2009 the Agency stated that it had become aware that in July 2009 the EU had also called on the Agency to require copies of passports retrospectively from existing account holders.
Endelig overværede Rigsrevisionen i november 2009 en del af det review af programmet for generel budgetstøtte, som donorerne og Tanzanias regering årligt afholder.
Finally, in November 2009 Rigsrevisionen was present during part of the review of the General Budget Support held annually by the donors and the government of Tanzania.
Endelig råder Arktisk Kommando ikke over personale, der er uddannet til at bekæmpe havmiljøforure- ning, selv om de har ansvaret for opgaven.
Finally, although the Arctic Command is responsible for combating marine pollution, it has no staff trained for this task.
Endelig ser vi på den nuværende kvalitet i kontrollørernes arbejde ud fra de gennemførte genkontroller foretaget af NaturErhvervstyrelsens Interne Revision.
We also review the quality of the work currently performed by the inspectors based on the rechecks made by the internal auditors at the AgriFish Agency.
Endelig skal det bemærkes, at formålet med servicebesøg ikke er at gennemføre kontrol, men at yde den vejledning og information, der opfylder virksomhedens behov.
Finally it is noted that service visits are not carried out for control purposes, but to provide the guidance and information that the business needs.
Endelig skal projekterne også indeholde et innovativt eller nytænkende element, fx i forhold til metode eller fagligt indhold.
Finally, projects must also comprise elements of innovation, i.e. in relation to methodology or contents.
Endelig udarbejder ambassaden ved sektorprogrammets afslutning en afsluttende rapport.
Finally, the embassy prepares a final report on completion of the sector programme.
Endelig var der i 2009 uenighed mellem Tanzanias regering og donorerne om vurderingen.
Finally, in 2009, the government of Tanzania and the donors disagreed about the assessment.
Endelig vurderer Forsvaret mulighederne for at videreudvikle flyene og projektrisikoen for hvert kandidatfly.
Finally, the Defence assesses the potential for further developing the aircraft and the project risks of each candidate.
Endelig vurderes Forsvarets risikostyring af projektet.
Finally, the Defence’s risk management of the entire project is being assessed.
Endvidere belaster Forsvaret ikke flyene ens.
Furthermore, the workload of each aircraft differs.
Endvidere bidrager Brøn- nøysundregistrene ifølge OECD til at reducere de fremtidige administrative omkostninger, der er forbundet med indberetningerne, idet oplysninger og registreringer deles på tværs af de statslige myndigheder.
The Brønnøysund Register Centre provides the businesses with an overview of the data which they are required to report and according to the OECD, the register also contributes to reducing the future administrative costs related to the reports, as data and registrations are shared across public authorities.
Endvidere bidrager det til administrativ effektivitet, at såvel de regionale vækstfora som revisionsfirmaet og Erhvervs- og Byggestyrelsen har adgang til TAS.
The fact that the regional growth fora as well as the appointed auditing firm and DECA all have access to TAS enhances the efficiency of administration.
Endvidere bør sammenhængen mellem de centralt fastsatte krav og krav på lokalt niveau forbedres.
Furthermore, coordination of requirements determined centrally and requirements defined at local level should be improved.
Endvidere bør SKAT i forbindelse med registreringen ved mistanke om momskarruselsvindel gennemføre kontrolbesøg, fordi nogle forhold kun kan afdækkes ved kontrolbesøg.
Furthermore, if VAT carousel fraud is suspected, SKAT should carry out inspection visits in connection with the registration because certain circumstances can only be identified through inspection visits.