natgillin/translations-raw huggingface dataset:
Undersøgelsen har vist, at SKAT har retningslinjer for tilrettelæggelsen af udbetalingskontrollen. 
The examination showed that SKAT has guidelines for the organisation of repayment control.
Undersøgelsen har vist, at SKAT har udarbejdet en overordnet forretningsgangsbeskri- velse for registreringskontrollen. 
The examination showed that SKAT has drawn up a general description of registration control procedures.
Undersøgelsen har vist, at SKAT, Hovedcentret (tidligere Told- og Skattestyrelsen), har udmeldt til skattecentre- ne, at der for samtlige sager på ventelisten skal foretages en foreløbig risikovurdering. 
The examination showed that SKAT, the Main Centre (formerly the Customs and Tax Administration), has notified the tax centres that they must carry out a preliminary risk assessment for all waiting list cases.
Undersøgelsen har vist, at SKAT kun i få tilfælde gennemfører kontrolbesøg i nye virksomheder i forbindelse med registrering. 
Our examination showed that SKAT rarely carries out spotchecks at new businesses in connection with registration.
Undersøgelsen har vist, at SKAT løbende vurderer, hvilke mellemhandlere der skal overvåges for mulig moms- karruselsvindel, samt udveksler oplysninger med andre EU- medlemsstaters skattemyndigheder. 
The examination showed that SKAT regularly considers which intermediaries to keep under surveillance for possible VAT carousel fraud.
Undersøgelsen har vist, at SKAT, politiet og SØK har inddraget erfaringerne fra momskarruselsagerne til at opnå et bedre grundlag for kontrol og efterforskning. 
The examination showed that SKAT, the police and SØK have incorporated the experience from VAT carousel cases to provide a better basis for control and investigation.
Undersøgelsen har vist, at SKATs kontrol ikke er ensartet og dækkende. 
Our examination showed that the control performed by SKAT is not uniform and adequate.
Undersøgelsen har vist, at skattecentrene har fulgt retningslinjerne for kontrollen. 
The examination showed that the tax centres followed the control guidelines.
Undersøgelsen har vist, at strategien generelt behandler nyregistrerede virksomheder som medspillere, og at indsatsen i forhold til de nyregistrerede virksomheder primært er baseret på dialog, information og vejledning samt servicebesøg efter behov. 
The examination showed that the strategy generally treats newly registered businesses as co-players and that the measures taken in relation to newly registered businesses are primarily based on dialogue, information and guidance, as well as ad hoc service visits.
Undersøgelsen har vist, at tilrettelæggelsen af E&S’ kontrol er tilfredsstillende. 
Our examination showed that E&S organises its control satisfactorily.
Undersøgelsen har vist følgende: 
The examination showed that:
Undersøgelsen har været tværgående og omfatter Den Europæiske Fond for Regionaludvikling (herefter Regionalfonden), Den Europæiske Socialfond (herefter Socialfonden), Den Europæiske Landbrugsfond til Udvikling af Landdistrikterne (herefter Landdistriktsfonden) og Den Europæiske Fiskerifond (herefter Fiskerifonden). 
The examination included the European Regional Development Fund ('the Regional Fund'), the European Social Fund ('the Social Fund'), the European Agricultural Fund for Rural Development ('the Rural Development Fund') and the European Fisheries Fund ('the Fisheries Fund').
Undersøgelsen i Danmark blev foretaget med udgangspunkt i en stikprøve bestående af 15 miljøprojekter, der i 2009 fik støtte fra Den Europæiske Regionalfond. 
The audit performed in Denmark was based on a sample of 15 environmental projects that received support from the European Regional Fund in 2009.
Undersøgelsen omfatter beslutningsgrundlaget for køb af 27 F-35 kampfly og levetids- omkostningerne forbundet hermed. 
The study concerns the basis for a decision to procure 27 F-35 combat aircraft and the related life-cycle costs.
Undersøgelsen omfatter Finanstilsynets aktiviteter i perioden 2005-2008. 
The examination covers the FSA’s activities during the period 2005-2008.
Undersøgelsen omfatter ikke de andre EU-tilskud, som bliver betalt til Danmark, fx forskningsmidler eller den direkte landbrugsstøtte via Den Europæiske Garantifond for Landbruget. 
The examination does not include other EU funding paid to Denmark, for example, research funding or direct agricultural aid paid through the European Agricultural Guarantee Fund.
Undersøgelsen omfatter ikke en vurdering af JSF-programmets fremdrift af udviklingsarbejdet med F-35 kampflyet i sin helhed. 
The study does not include an assessment of the JSF Program’s progress in terms of the development of the F-35 combat aircraft as a whole.
Undersøgelsen omfatter ikke vurderinger af forskningsindsatser, som er finansieret af danske midler. 
The examination does not include assessments of Danish-funded research.
Undersøgelsen omfatter indkøb på statsregnskabets stan- dardkonto 14 og 15, der vedrører køb af varer, tjenesteydelser og materiel. 
The examination covered purchases made on the government account nos 14 and 15 concerning purchases of goods and services.
Undersøgelsen omfatter Miljøstyrelsens og Energistyrelsens administration i forbindelse med oprettelse af personkonti i Kvoteregisteret, da den momskarruselsvindel, der foregik, så vidt vides udelukkende er sket via personkonti. 
The examination includes the Danish Environmental Protection Agency’s and the Danish Energy Agency’s administration of the opening of person holding accounts with the Danish Registry because, according to the information received, the VAT carousel fraud committed related exclusively to person holding accounts.
Undersøgelsen omfatter regeringens samlede regelfor- enklingsindsats, og følgende ministerier har været udvalgt: Finansministeriet, Økonomi- og Erhvervsministeriet, Skatteministeriet, Justitsministeriet samt Socialministeriet. 
The examination comprises government’s overall better regulation and simplification effort and the following ministries were selected for the examination: The Ministry of Finance, the Ministry of Economic and Business Affairs, the Ministry of Taxation, the Ministry of Justice and the Ministry of Social Affairs.
Undersøgelsen omhandler perioden 2013-2016, dvs. fra typevalgsprocessen blev genstar- tet og frem til perioden umiddelbart efter Folketingets beslutning af 9. juni 2016 om anskaffelse af 27 F-35 kampfly. 
The study focuses on the period 2013 to 2016, that is, from resumption of the type selection process until the period immediately following the decision by the Danish parliament on 9 June 2016 to procure 27 F-35 combat aircraft.
Undersøgelsen omhandler således ikke styrelsernes administration af de såkaldte driftslederkonti. 
Accordingly, the examination does not cover the agencies’ administration of the so-called operator holding accounts.
Undersøgelsen tager udgangspunkt i, om Fødevareministeriet og NaturErhvervstyrelsen efterlever EU’s regler og de danske regler på området. 
The point of departure for the examination is an assessment of whether the Ministry of Food and the AgriFish Agency are complying with the EU regulations and Danish rules governing the area.
Undersøgelsen vedrører perioden 2003-2005. 
The audit covers the period 2003 – 2005.
Undersøgelsen vedrører perioden fra slutningen af 1990’erne til marts 2009. 
The audit covers the period from the end of the 1990s to March 2009.
Undersøgelsen vedrører perioden fra 2005 til og med 2008 i det omfang, at der er tilgængelige data. 
The examination relates to the period from 2005 up to and including 2008 to the extent data are available.
Undersøgelsen vedrører primært programperioderne 2000-2006 og 2007-2013. 
The examination relates primarily to the programme periods 2000-2006 and 2007-2013.
Undersøgelsen viser, at alle markblokkene forud for ansøgningsrunden i 2014 er opdateret inden for en 3-årig periode, og at Kommissionens best pratice dermed er overholdt. 
In compliance with the Commission’s best practice requirements, all reference parcels had been updated within the three years preceding the opening of the 2014 application round.
Undersøgelsen viser, at beregningen af den samlede flyvetimeproduktion er baseret på sandsynliggjorte forudsætninger om et gennemsnitligt antal flyvetimer pr. kampfly pr. år og rådighedsgrad, men at Forsvarsministeriet ikke har afspejlet usikkerheden ved disse forudsætninger. 
The study shows that the calculation of total number of flight hours is based on plausible assumptions regarding average number of flight hours per combat aircraft per year and availability rate, but that the Ministry of Defence has not reflected the shortcomings of these assumptions.
Undersøgelsen viser, at de danske myndigheder gennem dialog med Kommissionen og ved at levere gode supplerende beregninger for den maksimale risiko for EU’s fonde har kunnet begrænse underkendelsernes størrelse. 
The examination shows that the Danish authorities have managed to reduce the amounts of the financial corrections through dialogue with the Commission and submission of solid supplementary calculations of the potential maximum financial risk to the EU budget.
Undersøgelsen viser, at de danske myndigheder gennem dialog med Kommissionen og ved at levere gode supplerende beregninger for den økonomiske risiko for EU’s fonde i nogle sager har kunnet begrænse underkendelsernes størrelse. 
The examination shows that the Danish authorities have in some cases succeeded in reducing the amount of the corrections through dialogue with the Commission and by providing solid supplementary calculations of the financial risk to the EU funds.
Undersøgelsen viser, at de danske regler for græs- og naturarealer er komplekse, da reglerne indeholder en række krav til sikring af natur og miljø. 
The Danish eligibility requirements in relation to claiming payment for grassland areas and natural habitats include several requirements concerning the protection of nature and the environment, and are quite complex.
Undersøgelsen viser, at der på LDP-ordningerne og artikel 68-ordningerne er meget høje overdeklarationsprocenter og fejlprocenter i den tilfældige stikprøve, og at der dermed sandsynligvis også er mange fejl hos de landmænd, der ikke er kontrolleret. 
The randomly selected sample drawn from the RDP schemes and Article 68 schemes was affected by very high over-declaration rates and error rates, which indicated that also farmers that were not checked would probably be affected by high error rates and have received payments to which they were not entitled.
Undersøgelsen viser, at det endnu ikke er fastlagt, hvilke af de foreslåede ændringer af piloternes arbejdsforhold der kan gennemføres og hvordan, fx om det vil være muligt at indgå de nødvendige individuelle og kollektive aftaler med piloterne, og om fastholdelsesin- citamenterne til at øge piloternes tjenestetid vil have den ønskede effekt. 
The study shows that it has not yet been determined which of the proposed changes in pilots’ working conditions that can be implemented and how: will it, for instance, be possible to conclude the necessary individual and collective agreements with the pilots, and will the retention incentives to increase the pilots’ period of service have the desired effect.
Undersøgelsen viser, at Forsvarsministeriet i beslutningsgrundlaget har medtaget relevante beregninger af risici ved levetidsomkostningerne. 
The study shows that the Ministry of Defence has included relevant calculations of the risks associated with life-cycle costs in its basis for decision.
Undersøgelsen viser, at Forsvarsministeriet ikke har erfaringer eller andre data, som understøtter forudsætningen om en synergi på 80 %, og at tallet primært bygger på antagelsen om en ændring af, hvilke missionstyper kampflyene skal løse i fremtiden. 
The study shows that the Ministry of Defence has no experience or other data to support the 80 per cent synergy assumption, and that the figure primarily derives from the assumption about a change in the types of mission the combat aircraft are to carry out in future.
Undersøgelsen viser, at Forsvarsministeriet ikke har foretaget en egentlig usikkerhedsvurdering ved det forudsatte gennemsnitlige antal flyvetimer pr. kampfly pr. år, men antaget, at niveauerne kan opnås. 
The study shows that the Ministry of Defence has not conducted an uncertainty assessment, as such, regarding the assumed average number of flight hours per combat aircraft per year, but has presumed that the levels are achievable.
Undersøgelsen viser, at Forsvarsministeriet som udgangspunkt har dokumenteret forudsætningerne til beregning af omkostningerne til anskaffelse og drift af 27 F-35 kampfly. 
The study shows that the Ministry of Defence has generally documented the assumptions underlying the calculation of the procurement and operational costs of 27 F-35 combat aircraft.
Undersøgelsen viser, at forudsætningerne vedrørende synergi og piloternes arbejdsforhold, som indgår i Forsvarsministeriets beregning af flyvetimebehovet, ikke er sandsynliggjorte, og at usikkerheden ikke er tilstrækkeligt afspejlet. 
The study shows that the assumptions regarding synergy and pilots’ working conditions included in the Ministry of Defence’s calculation of the required number of flight hours have not been sufficiently evidenced and that the uncertainty is not adequately reflected.
Undersøgelsen viser, at Fødevareministeriet har igangsat initiativer til at forbedre areal- kontrollen. 
The examination shows that the Ministry of Food has taken steps to improve area control.
Undersøgelsen viser, at Kommissionen ikke kun giver underkendelser på arealordninger på baggrund af EU’s regler, men at det også skyldes, at Kommissionen skal vurdere, om de danske regler bliver overholdt, når disse indgår i støttebetingelserne. 
The examination shows that not only failure to comply with the EU regulations triggers corrections; the Commission also looks at compliance with Danish rules when these are incorporated in the eligibility requirements.
Undersøgelsen viser, at markblokkene i Danmark hverken kunne bestå testen i 2012 eller 2013. 
Rigsrevisionen’s examination shows that Denmark failed to pass the test in 2012 as well as in 2013.
Undersøgelsen viser, at markblokkene ikke har levet op til Kommissionens best practice for opdatering i 2012 og 2013, men at NaturErhvervstyrelsen for ansøgningsåret 2014 har sikret, at markblokkene lever op til den 3-årige turnus for opdatering. 
Reference parcels were not updated in accordance with the Commission’s best practice requirements in 2012 and 2013, but as from the application year 2014, the Agri- Fish Agency has ensured that all reference parcels meet the three-year updating requirement.
Undersøgelsen viser, at omkostningerne til afhjælpning af de forøgede støjgener ikke indgår i beslutningsgrundlaget, men at Forsvarsministeriet efter beslutningsgrundlaget har gjort sig en række overvejelser vedrørende afhjælpning af støj. 
The study shows that the costs of mitigating the increased noise nuisance are not included in the basis for decision, but that the Ministry of Defence has considered various noise mitigation issues since the basis for decision was completed.
Undersøgelsen viser, at omkostningerne til risici er estimeret på baggrund af en risikoanalyse, hvor udgangspunktet var 28 F-35 kampfly, og omkostningerne er ikke opdateret i forbindelse med, at antallet af F-35 kampfly blev reduceret til 27. 
The study shows that risk costs have been estimated based on a risk analysis for 28 F- 35 combat aircraft, and that the costs have not been updated in connection with the reduction of the number of F-35 combat aircraft to 27.
Undersøgelsen viser derudover, at ved nogle væsentlige forudsætninger, herunder synergi mellem internationale operationer og træning, det gennemsnitlige antal flyvetimer pr. kampfly pr. år og rådighedsgrad, er risikoen ikke afspejlet i fx omkostningerne til risici. 
The study also shows that the risk associated with some key assumptions – including the synergy between international operations and training, average number of flight hours per combat aircraft per year and availability rate – is not reflected in, for instance, the risk costs.
Undersøgelsen viser desuden, at forudsætningen om synergi har væsentlig betydning for flyvetimebehovet og dermed beregningen af antallet af kampfly. 
Further, the study shows that the synergy assumption has a significant impact on the required number of flight hours and thus the calculation of the number of combat aircraft needed.
Undersøgelsen viser dog, at for enkelte væsentlige forudsætninger har Forsvarsministeriet ikke sandsynliggjort forudsætningerne for beregningen og har ikke afspejlet usikkerheden. 
However, the study shows that the Ministry of Defence has not provided evidence for a number of key assumptions underlying the calculations, nor has it reflected the uncertainty associated with the assumptions.
Undersøgelsen viser endvidere, at 42 % af medlemmerne, der har benyttet Virk.dk, finder, at det med Virk.dk er blevet lettere at indberette oplysninger til myndighederne. 
The examination also showed that 42 per cent of the members who have used Virk.dk find that it has become easier to report data to the authorities.
Undersøgelsen viser endvidere, at fx Norge ikke har medtaget synergi som en forudsætning for beregningen af antal F-35 kampfly. 
The study also shows that Norway, for example, has not included synergy as an assumption in its calculation of number of F-35 combat aircraft required.
Undersøgelsen viser også, at NaturErhvervstyrelsen i 2013 har igangsat en proces med at få opdateret markblokkene, så de lever op til en 3-årig turnus for opdatering. 
The examination also shows that the AgriFish Agency in 2013 launched a process to ensure that all reference parcels would be updated with a frequency of three years in compliance with the Commission’s requirements.
Undersøgelsen viser også, at risikokriterierne for LDP-ordningerne og artikel 68-ordningerne ikke har været effektive, idet overdeklarationsprocenter og fejlprocenter i flere tilfælde har været højere i den tilfældigt udvalgte stikprøve end i den risikobaserede stikprøve. 
The examination also shows that the risk criteria defined for the RDP schemes and Article 68 schemes were ineffective; the randomly selected sample was affected by higher overdeclaration rates and error rates than the risk-based sample.
Undersøgelsen viser videre, at Forsvarsministeriet har peget på usikkerheder ved de foreslåede ændringer af piloternes arbejdsforhold og bl.a. har inkluderet nogle usikkerheder i en risikovurdering. 
Further, the study shows that the Ministry of Defence has highlighted uncertainties related to the proposed changes in pilots’ working conditions and included some uncertainties in a risk assessment.
Undersøgelsen viser videre, at Forsvarsministeriet i sin efterfølgende analyse har beregnet omkostninger til afhjælpning af terminalstøj, men ikke til den øgede støj i forbindelse med, at kampflyene letter, flyver og lander. 
The study further shows that in the ministry’s subsequent analysis, it has estimated the costs of mitigating terminal noise, but not the increase in noise resulting from combat aircraft taking off, flying and landing.
Undersøgelsen viser videre, at Forsvarsministeriet ikke har afspejlet usikkerheden ved rå- dighedsgraden. 
The study also shows that the Ministry of Defence has not reflected the uncertainty associated with the availability rate.
Undersøgelsen viste, at ingen af de undersøgte virksomheder i deres risikovurderinger havde håndteret den risiko, de udsatte sig for. 
The examination showed that none of the agencies had addressed their own exposure to risk in their risk assessment reports.
Undersøgelsen viste, at kontrollen i nogle tilfælde må baseres på en konkret vurdering, enten fordi et krav ikke lader sig kvantificere, eller fordi vejledningen i et vist omfang benytter upræcise formuleringer. 
The examination showed that in some cases, control must be based on a concrete assessment, either because a requirement is unquantifiable or because the wording of the guidelines is to some extent unclear.
Undersøgelsen viste, at myndighederne kan opnå besparelser ved i højere grad, på forhånd, at forpligte sig til at købe en vis mængde samt ved at koordinere og standardisere deres indkøb. 
The examination has demonstrated that the public authorities may achieve savings if they, to a larger degree than now, in advance commit to the purchase of a designated volume and standardise and coordinate procurement.
Undersøgelsen viste, at Roskilde Bank A/S havde en udlånsvækst på 51 % i perioden 2006-2007. 
The examination showed that Roskilde Bank A/S had recorded a 51% growth in lending during the period 2006-2007.
Undersøgelsen viste, at Statens It ikke havde vurderet risikoen for, at et hackerangreb på én virksomhed kan kompromittere it-sikkerheden i andre virksomheder, der er tilsluttet Statens It. 
It turned out that the Danish Agency for Governmental IT Services had not assessed the risk of an attack on one government body compromising the IT security of the agency’s other clients.
Undersøgelsen viste dog også, at praksis på området var ved at blive ændret. 
The study did show, however, that practice is changing.
Undersøgelsen viste følgende: 
The results of the examination were as follows:
Undersøgelsen viste videre, at virksomhederne i deres risikovurdering ikke havde begrundet deres praksis vedrørende sikkerhedsopdatering af deres programmer. 
The examination also showed that the government bodies had not in their risk assessments provided reasons for their practice concerning security updates of programmes.
Undersøgelsens resultater 
Examination results
Undersøgelsens resultater baserer sig på en gennemgang af analyser, notater og andre dokumenter fra Forsvarsministeriet, som er udarbejdet i forbindelse med beslutningsgrundla- get. 
The study’s findings are based on a review of analyses, memoranda and other documents from the Ministry of Defence prepared in connection with the basis for decision.
Undersøgelsens resultater, delkonklusioner og hovedkonklusion er alene baseret på analyse af beslutningsgrundlaget, dets underliggende analyser og anden relevant dokumentation fra perioden indtil den politiske aftale om anskaffelse af 27 F-35 kampfly. 
The study’s findings, sub-conclusions and main conclusion are based exclusively on analysis of the basis for decision, its underlying analyses and other relevant documentation from the period preceding the political agreement on the purchase of 27 F-35 combat aircraft.
Undersøgelsens resultater‌ 
Results of examination‌
Undersøgelser af skibe 
Ship inspection
Undersøgelser i alt 
Total inspections
Undersøgelser i alt i % af antal planlagte 
Total number of inspections as a percentage of inspections planned
Undersøgelserne er derfor ikke fuldstændigt parallelle. 
Therefore, the examinations are not completely parallel.
Undersøgelsesperioden er fra nationalparklovens vedtagelse i 2007 og frem til i dag. 
The examination covers the period from the adoption of the National Park Act in 2007 until today.
Undersøgelsesprogrammet 
Inspection programme
Undersøgelsesprogrammet justeres løbende på baggrund af supplerende oplysninger, fx i form af den kvartalsvise overvågning. 
The inspection programme is adjusted regularly on the basis of supplementary information, for example, in the form of quarterly monitoring results.
Undervisning 
Education and training
Undgå at bruge den samme konsulent igen og igen. 
Avoid using the same consultant time after time.
Universiteterne får bevilget tilskud direkte fra Europa-Kommissionen til et stort antal projekter under en række af EU’s støtteprogrammer, hovedsageligt på forskningsområdet. 
The Commission is granting direct aid to a large number of EU research projects run by the universities.
Universiteterne får direkte tilskud fra Europa-Kommissionen til et stort antal projekter. 
The universities receive funds from the Commission for a large number of projects.
Universitetsområdet er omfattet af en § 9-aftale om intern revision mellem videnskabs- ministeren og rigsrevisor. 
The universities are encompassed by a section 9 agreement made between the Minister of Science and the Auditor General concerning internal audit.
Unøjagtige telemålinger 
Incorrect remote-sensing control
Uregelmæssigheder 
Irregularities