natgillin/translations-raw huggingface dataset:
Total (b) Surplus/(deficit) from operating activities (c = a Đ b) Provisions for risks and charges Accounts payable 274 1 643 1 917 189 2 806 2 995 Surplus/(deficit) from non-operating activities (g = e Đ f) Economic result for the year (h = c + g) Đ 10 608 Đ9 Đ 352 Accumulated surplus/deficit Economic result for the year 4 093 608 4 701 6 618 4 445 Đ 352 4 093 7 088 (1) Increase due to corrections following a physical inventory done in 2006. 
Summa (b) verskott/(underskott) frn lpande verksamhet (c = a Đ b) Avsttningar fr risker och kostnader Skulder till leverantrer och andra fordringshavare 274 1 643 1 917 189 2 806 2 995 Intkter frn finansiella transaktioner (e) Utgifter fr finansiella transaktioner (f) Ń 10 Ń 9 Tillgngar netto verskott/(underskott) frn icke lpande verksamhet (g = e Đ f) Ekonomiskt resultat fr ret (h = c + g) Đ 10 608 Đ9 Đ 352 Ackumulerat verskott/underskott Ekonomiskt resultat fr ret 4 093 608 4 701 6 618 4 445 Đ 352 4 093 7 088 (1) kning till fljd av korrigeringar efter en fysisk inventering gjord 2006.
Total net assets Total liabilities and net assets Table 3 Table 4 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Economic outturn account for the financial years 2006 and 2005 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Balance sheet at 31 December 2006 and 2005 Total (a) 18 966 344 539 Source: Data supplied by the Foundation Ń This table summarises the data provided by the Foundation in its annual accounts: these accounts are drawn up on an accrual basis. 
Summa nettotillgngar Summa skulder och nettotillgngar Tabell 3 Tabell 4 Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublin) Đ Resultatrkning fr budgetren 2006 och 2005 Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublin) Đ Balansrkning per den 31 december 2006 och 2005 Summa (a) 18 966 344 539 2006 2005 2006 2005 Klla: Uppgifter frn fonden. I tabellen sammanfattas de uppgifter som fonden har lagt fram i sin rsredovisning.
2006 2005 2006 2005 (1 000 euro) (1 000 euro) 366 Table 2 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Implementation of the budget for the financial year 2006 entered committed paid carried over available paid cancelled 37 157 152 5 Current liabilities cancelled Total liabilities (1 000 euro) 
(1 000 euro) (1 000 euro) 366 Tabell 2 Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublin) Đ Budgetgenomfrandet fr budgetret 2006 budgeten taganden betalda verfrda frfallna disponibla betalda frfallna 5 Kortfristiga skulder Summa tillgngar Summa skulder (1 000 euro)
19.12.2007 EN Official Journal of the European Union C 309/121 THE FOUNDATIONŐS REPLIES 7. Measures will be taken to reduce significantly the carry-over rate for Title II in 2007. 
19.12.2007 SV Europeiska unionens officiella tidning C 309/121 FONDENS SVAR 7. tgrder kommer att vidtas fr att betydligt reducera andelen verfringar fr avdelning II under 2007.
Taking into account the average duration of our study contracts (18 months) and our payments schedule, unavoidably about 35 % of Title 3 credits had to be carried over. 
Med beaktande av den genomsnittliga lptiden fr vra underskningsavtal (18 mnader) och vr betalningsplan, var det ndvndigt att fra ver ca 35 % av anslagen under avdelning III.
Due to the fact that the mentioned contracts had to start on 1 January 2007 and that the budget 2007 was not yet established at the time, the mentioned services had to be committed at the latest in December 2006. 
Beroende p det faktum att det nmnda kontraktet mste starta den 1 januari 2007 och att budgeten fr 2007 vid denna tidpunkt nnu inte faststllts s mste tagandet fr de nmnda tjnsterna ske senast i december 2006.
Since March 2007, all vacancy notices include a clear indication of whether success in tests is a precondition for success in the competition. 
Sedan mars 2007 anges det tydligt i alla meddelanden om lediga tjnster om godknda prov r ett krav fr att lyckas i urvalsfrfarandet.
C 311/156 EN Official Journal of the European Union 5.12.2008 REPORT on the annual accounts of the European Foundation for the Improvement of Living and Working Conditions for the financial year 2007 together with the FoundationŐs replies (2008/C 311/23) CONTENTS INTRODUCTION ........................................................... 
C 311/156 SV Europeiska unionens officiella tidning 5.12.2008 RAPPORT om rsredovisningen fr Europeiska fonden fr frbttring av levnads-och arbetsvillkor fr budgetret 2007 samt fondens svar (2008/C 311/23) INNEHLLSF RTECKNING INLEDNING ...............................................................
OBSERVATIONS............................................................ 
3Đ6 157 IAKTTAGELSER ............................................................
7-10 157 Tables1to4 .......................................................................... 
7Đ10 157 Tabell1Đ4 ............................................................................
159 TheFoundationŐsreplies ............................................................... 
159 Fondenssvar .........................................................................
163 Paragraph Page 1-2 157 3-6 157 
163 Punkt Sida 1Đ2 157
5.12.2008 EN Official Journal of the European Union C 311/157 INTRODUCTION 1. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/157 INLEDNING 1.
The European Foundation for the Improvement of Living and Working Conditions (hereinafter referred to as Ôthe FoundationŐ) was set up by Council Regulation (EEC) No 1365/75 of 26 May 1975 (1). 
Europeiska fonden fr frbttring av levnads-och arbetsvillkor (nedan kallad fonden) inrttades genom rdets frordning (EEG) nr 1365/75 av den 26 maj 1975 (1).
Its aim is to contribute to the planning and establishment of better living and working conditions in the European Union by increasing and disseminating knowledge which is relevant to this subject. 
Fonden ska bidra till planering och frverkligande av bttre levnads-och arbetsvillkor inom Europeiska unionen genom att ka och sprida kunskap om detta omrde.
Key data summarised from the financial statements drawn up by the Foundation for the financial year 2007 are presented in Tables 2, 3 and 4 for information purposes. 
De viktigaste uppgifterna i fondens rsredovisning fr budgetret 2007 terges i tabellerna 2, 3 och 4.
This Statement of assurance is addressed to the European Parliament and the Council in accordance with Article 185(2) of Council Regulation (EC, Euratom) No 1605/2002 (2). 
Denna revisionsfrklaring riktas till Europaparlamentet och rdet i enlighet med artikel 185.2 i rdets frordning (EG, Euratom) nr 1605/2002 (2).
The FoundationŐs accounts for the financial year ended 31 December 2007 (3) were drawn up by its Director, pursuant to Article 16 of Council Regulation (EEC) No 1365/75, and sent to the Court, which is required to provide a statement on their reliability and on the legality and regularity of the underlying transactions. 
Fondens rkenskaper fr det budgetr som slutade den 31 december 2007 (3) har upprttats av fondens direktr i enlighet med artikel 16 i rdets frordning (EEG) nr 1365/75 och verlmnats till revisionsrtten som ska avge en frklaring om deras tillfrlitlighet och om de underliggande transaktionernas laglighet och korrekthet.
The Court has thus obtained a reasonable basis for the Statement set out below: Reliability of the accounts The FoundationŐs accounts for the financial year ended 31 December 2007 are, in all material respects, reliable. 
Revisionen har gett revisionsrtten tillrcklig grund fr revisionsfrklaringen nedan: Rkenskapernas tillfrlitlighet Fondens rkenskaper fr det budgetr som slutade den 31 december 2007 r i allt vsentligt tillfrlitliga.
(1) OJ L 139, 30.5.1975, p. 
(1) EGT L 139, 30.5.1975, s.
(3) These accounts were drawn up on 30 June 2008 and received by the Court on 18 July 2008. 
(3) Rkenskaperna upprttades den 30 juni 2008 och togs emot av revisionsrtten den 18 juli 2008.
The FoundationŐs 2007 budget amounted to 20,2 million euro, as compared to 19,8 million euro for the previous year. 
Fondens budget fr 2007 uppgick till 20,2 miljoner euro jmfrt med 19,8 miljoner euro ret innan.
It included contributions from the Commission to prepare the future membership of Croatia and Turkey. 
Den omfattade bidrag frn kommissionen fr att frbereda Kroatiens och Turkiets framtida medlemskap.
These contributions should have been treated as assigned revenue in the budget, but that was not the case. 
Dessa bidrag skulle ha behandlats som inkomster avsatta fr srskilda ndaml i budgeten, vilket inte skedde.
This situation was not in conformity with the Financial Regulation. 8. 
Detta var inte budgetfrordningen. frenligt med bestmmelserna i 8.
Recoverable VAT for the 2007 financial year of 376 611 euro was not claimed by the year end. 
De utestende momsfordringarna fr budgetret 2007 uppgick till 376 611 euro vid rets slut.
This situation was at odds with the principle of sound financial management. 
Detta strider mot principen om sund ekonomisk frvaltning.
Moreover, in one case, the selection criteria defined were either not in conformity with the vacancy notice or remained vague. 
I ett fall verensstmde dessutom inte urvalskriterierna med meddelandet om ledig tjnst eller s var de otydliga.
This did not ensure transparent and non-discriminatory procedures. 
Detta garanterade varken insyn eller icke-diskriminerande frfaranden.
With regard to procurement procedures, the following anomalies were observed: financial evaluation procedure for a contract not clearly specified in the tender documents and selection criteria not allowing proper performance of an evaluation of the financial capacity of the candidates (5). 
Nr det gller upphandlingsfrfaranden konstaterades fljande anomalier: frfarandet fr ekonomisk utvrdering av ett kontrakt angavs inte tydligt i upphandlingsdokumenten, och urvalskriterier anvndes som inte mjliggjorde en riktig utvrdering av anbudsgivarnas ekonomiska kapacitet (5).
These weaknesses undermined the quality of the procedure and risked biasing the final selection. 
Dessa brister frsmrade kvaliteten p frfarandet och riskerade att pverka det slutliga urvalet.
(5) Three cases. 
(5) Tre fall.
C 311/158 EN Official Journal of the European Union 5.12.2008 This report was adopted by the Court of Auditors in Luxembourg at its meeting of 18 September 2008. 
C 311/158 SV Europeiska unionens officiella tidning 5.12.2008 Denna rapport har antagits av revisionsrtten vid dess sammantrde i Luxemburg den 18 september 2008.
5.12.2008 EN Official Journal of the European Union C 311/159 Areas of Community competence deriving from the Treaty Competences of the Foundation as defined in Council Regulation (EEC) No 1365/75 as amended by Regulation (EC) No 1111/2005 Governance Resources available to the Foundation Activities and services provided in 2007 ÔThe Community and the Member States, having in mind fundamental social rights, ... shall have as their objectives ... improved living and working conditions, ... the Community shall support and complement the activities of the Member States in the following fields; ... b) working conditions; c) social security and the social protection of workers; d) protection of workers where their employment contract is terminated; e) the information and consultation of workers; f) representation and the collective defence of the interests of workers and employers, including co-determination; g) conditions of employment for third-country nationals; h) the integration of persons excluded from the labour market; i) equality between men and women ...Ő Objectives Tasks 1. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/159 Gemenskapens behrighetsomrden enligt frdraget Fondens behrighet enligt rdets frordning (EEG) nr 1365/75, ndrad genom frordning (EG) nr 1111/2005 Organisation Medel till fondens frfogande Aktiviteter och tjnster ÓGemenskapens och medlemsstaternas ml skall under beaktande av [...] grundlggande sociala rttigheter [...] vara att [...] frbttra levnads-och arbetsvillkor [...]. [...]
The Governing Board (GB) Ń From each MemberState: one Final Budget 2007: Monitoring and surveys: (Articles 136 and 137 of the Treaty) 4. 
Styrelse Ń Per medlemsstat: en fretrdare Slutlig budget fr 2007: Bevakning och underskningar: (Artiklarna 136 och 137 i frdraget) 4.
The Advisory Committees are composed of up to 3 members from the Commission, governments and the social partners, with the aim of advising on the implementation of major projects and the assessment of results. 
De rdgivande kommitterna bestr av upp till tre ledamter frn kommissionen, regeringar och arbetsmarknadens parter, och har till uppgift att ge rd om genomfrandet av strre projekt och bedmningen av resultat.
Ń Attractive workplace for all; The aim of the Foundation shall be to contribute to the establishment of better living and working conditions by increasing and disseminating knowledge which is relevant to this subject. 
Ń En attraktiv arbetsplats fr alla. Fondens ml r att bidra till frverkligande av bttre levnads-och arbetsvillkor genom att ka och sprida kunskap om detta omrde.
20,2 million Euro (19,8 million euro) Ń European Industrial Relations Observatory (EIRO), European Working Conditions Observatory (EWCO) and European Restructuring Monitor (ERM); Ń Ń Man at work. 
20,2 miljoner euro (19,8 miljoner Ń Europeiska observationsorganet fr euro) arbetsmarknadsrelationer (EIRO), Euro-Ń Ń Villkoren p arbetsplatser.
The Bureau of the GB Ń Consists of 11 members; three Other Staff: Seconded National Experts and Ń European survey on working time and work-life balance: five reports published in 2007. 
Personalstyrka totalt: 97 (99) med uppgifter inom verksamheten: 55 Ń Europeiska underskningen om arbetstid och balans mellan arbete och fritid: fem rapporter publicerades 2007.
Preparations for the second survey. 
Frberedelser infr den andra underskningen.
Ń The distribution human activities space and in time. of in WorkĐlife balance and working conditions: Organisation of work and particularly job design. 
Organisering av arbetet och srskilt arbetsutformning. ledamter frn varje arbetsmarknadspart och regeringarna, tv frn kommissionen, kraft, arbetsorganisation, arbetstid och Kontraktsanstllda: 10 (9) arbetsintensitet etc.).
Ń To carry out studies or to conclude study contracts and to provide assistance for pilot projects. members from each of the social partners and the governments, two from the Commission. employment agency staff: 3 (1) Contract Agents: 10 (9) Total Staff employed: 97 (99) Operating activities: 55 (58) Administrative tasks: 30 (32) Mixed: 4 (4) Ń To facilitate contact between universities, study and research institutes, economic and social administrations and organisations. 
Lngsiktiga aspekter p frbttringar p miljomrdet. Samarbeta s nra som mjligt med befintliga specialiserade institutioner i medlemsstaterna och p internationell niv. (58) administrativa uppgifter: 30 (32) blandade uppgifter: 4 (4) Sysselsttning och omstrukturering: Frdelning i tid och rum av mnsklig verksamhet.
94 (94) posts provided for in the establishment plan, of which 84 (89) were occupied Ń 4th European Working Conditions Survey: secondary analysis (themes of gender and working conditions, ageing workforce, work organisation, working time and work intensity ...); Ń To cooperate as closely as possible with existing specialised institutes in the Member States and at international level. 
Ń European Restructuring Monitor Đ fallstudier. Ń Underltta kontakter mellan universitet, undersknings-och forskningsinstitut, frvaltningsorgan och ekonomiska och sociala organisationer. 94 (94) tjnster i tjnstefrteck-Restructuring Monitor (ERM, omstrukture-ningen, varav tillsatta: 84 (89) ringsfrgor).
Employment and restructuring: 6. 
Relationer och partnerskap p arbetsmarknaden: 6.
Discharge authority Ń Capacity building for sectoral and local level; social dialogue in the EU 10; Parliament acting on recommendation of the Council. 
Myndighet som ansvarsfrihet beviljar Ń Kapacitetsuppbyggnad p sektoriell och lokal niv; social dialog i EU-10.
Ń Working time and industrial relations. 
Ń Arbetstid och arbetsmarknadsrelationer.
Industrial relations and partnership: C 311/160 EN Official Journal of the European Union 5.12.2008 Areas of Community competence deriving from the Treaty Competences of the Foundation as defined in Council Regulation (EEC) No 1365/75 as amended by Regulation (EC) No 1111/2005 Governance Resources available to the Foundation Activities and services provided in 2007 Source: Information supplied by the Foundation. 
C 311/160 SV Europeiska unionens officiella tidning 5.12.2008 Gemenskapens behrighetsomrden enligt frdraget Fondens behrighet enligt rdets frordning (EEG) nr 1365/75, ndrad genom frordning (EG) nr 1111/2005 Organisation Medel till fondens frfogande Aktiviteter och tjnster Klla: Uppgifter frn fonden. (uppgifter fr 2006 inom parentes) Social sammanhllning och livskvalitet: Ń Lokala myndigheters roll i integreringen av invandrare.
Communication and sharing ideas and experience: Ń 376 publications, 1,57 million users sessions (average of 4 303/day); Ń 37 press activities, 45 press releases, up 28 % on 2006; Ń 1 126 article cuttings with advertising value equivalent (AVE) of 2,1 million euro, reaching ca 58 765 000 people, up 80 % from 32 536 000 in 2006. 
Kommunikation och spridning av ider och erfarenheter: Ń 376 publikationer, 1,57 miljoner besk (Óuser sessionsÓ; i genomsnitt 4 303/dag).
5.12.2008 EN Official Journal of the European Union C 311/161 Source of revenue Revenue entered in the final budget for the financial year Revenue collected Appropriations carried over from previous financial year Community subsidy 19 600 19 600 Title I Staff 10 687 10 260 10 084 243 360 120 Other subsidies 300 340 Title II Administration 1 272 1 190 892 370 10 635 567 68 3 410 147 Other revenue 280 321 Title III Operating activities 8 221 7 943 3 712 4 397 112 3 557 Total 20 180 20 261 Total 20 180 19 393 14 688 5 010 482 4 312 4 071 241 Revenue (1) Expenditure (1) Appropriations for the financial year (1) Includes assigned revenue. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/161 Inkomsternas ursprung Inkomster i den slutliga budgeten fr budgetret Faktiska inkomster Anslag som frts ver frn det fregende budgetret Bidrag frn gemenskapen 19 600 19 600 Avdelning I Personal vriga bidrag vriga inkomster 300 340 Avdelning II Administration Summa 20 180 20 261 Summa 20 180 19 393 14 688 5 010 482 4 312 4 071 241 Inkomster (1) Utgifter (1) Anslag fr budgetret 280 321 Avdelning III Drift 8221 7943 3712 4397 112 3557 3410 147 (1) Inbegriper inkomster avsatta fr srskilda ndaml.
Table 2 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Implementation of the budget for the financial year 2007 entered cancelled committed paid carried over cancelled available paid 94 26 (1 000 euro) 
Tabell 2 Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublin) Đ Budgetgenomfrandet fr budgetret 2007 budgeterade 10 687 1 272 taganden 10 260 1 190 betalda verfrda frfallna 10 084 243 360 892 370 10 disponibla betalda 120 94 26 635 567 68 (1 000 euro) frfallna
C 311/162 EN Official Journal of the European Union Table 3 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Economic outturn account for the financial years 2007 and 2006 5.12.2008 Operating revenue Community subsidies Other subsidies Other revenue Operating expenses Staff expenses Fixed asset related expenses Other administrative expenses Operational expenses Total (a) 2007 19 600 340 884 20 824 9 132 608 2 416 8 597 20 753 71 0 4 Đ4 67 (1 000 euro) 2006 19 000 517 248 19 765 8 908 724 2 106 7 409 19 147 618 0 10 Đ 10 608 Total (b) Surplus/(deficit) from operating activities (c = a Đ b) Financial operations revenue (e) Financial operations expenses (f) Surplus/(deficit) from non-operating activities (g = e Đ f) Economic result for the year (h = c + g) Source: Data supplied by the Foundation Ń This table summarises the data provided by the Foundation in its annual accounts: these accounts are drawn up on an accrual basis. Table 4 European Foundation for the Improvement of Living and Working Conditions (Dublin) Ń Balance sheet at 31 December 2007 and 2006 Non-current assets Intangible fixed assets Tangible fixed assets Current assets Short-term pre-financing Short-term receivables Cash and cash equivalents Current liabilities Provisions for risks and charges Accounts payable Reserve Accumulated surplus/deficit Economic result for the year Total assets Total liabilities Net assets Net capital 2007 46 3 327 732 1 095 4 635 9 835 141 3 695 3 836 5 999 5 932 67 5 999 (1 000 euro) 2006 84 2 388 344 690 3 111 6 617 274 1 643 1 917 4 700 4 092 608 4 700 Source: Data supplied by the Foundation Ń This table summarises the data provided by the Foundation in its annual accounts: these accounts are drawn up on an accrual basis. 
C 311/162 SV Europeiska unionens officiella tidning Tabell 3 Europeiska fonden fr frbttring av levnads-och arbetsvillkor (Dublin) Đ Resultatrkning fr budgetren 2007 och 2006 5.12.2008 Driftsintkter Bidrag frn gemenskapen vriga bidrag vriga intkter Driftskostnader Personalkostnader Kostnader fr anlggningstillgngar vriga administrativa kostnader Driftskostnader Summa (a) 2007 19 600 340 884 20 824 9 132 608 2 416 8 597 20 753 71 0 4 Đ4 67 (1 000 euro) 2006 19 000 517 248 19 765 8 908 724 2 106 7 409 19 147 618 0 10 Đ 10 608 Summa (b) Resultat frn lpande verksamhet (c = a Đ b) Intkter frn finansiella transaktioner (e) Utgifter fr finansiella transaktioner (f) Resultat frn icke lpande verksamhet (g = e Đ f) Ekonomiskt resultat fr ret (h = c + g) Klla: Uppgifterfrnfonden.Itabellensammanfattasdeuppgiftersomfondenharlagtframisinrsredovisning.rsredovisningenharupp-rttats enligt principerna fr periodiserad redovisning.
5.12.2008 EN Official Journal of the European Union C 311/163 THE FOUNDATIONŐS REPLIES 7. 
5.12.2008 SV Europeiska unionens officiella tidning C 311/163 FONDENS SVAR 7.
From 2008 on, we have set up budget lines for assigned revenues in ABAC and will proceed according to the CourtŐs recommendation. 
Frn 2008 finns det budgetrubriker fr R0 i ABAC och vi kommer att flja revisionsrttens rekommendation.
Due to introduction of the new financial software ABAC, the VAT recovery for 2007 was delayed. 
P grund av infrandet av det nya redovisningsprogrammet ABAC var terbetalningen av momsen fr 2007 frsenad.
It was processed in April 2008 and fully recovered. 
Den behandlades i april 2008 och momsen terbetalades fullstndigt.
In 2008 Eurofound has already adapted the recruitment procedure to address the issues highlighted by the Court. 
Eurofound har redan anpassat rekryteringsfrfarandet fr att ta itu med de problem som tagits upp av revisionsrtten.
The Foundation used the criticised procedure due to budgetary uncertainties. 
Eurofound har tillmpat det kritiserade frfarandet p grund av oskerhet rrande budgeten.
However, the Foundation is confident that best value for money was achieved. 
Eurofound r dock sker p att det mest kostnadseffektiva anbudet valts ut.
In future, price evaluation methods will be defined in a way that avoids discretionary power from the outset. 
I framtiden kommer metoderna fr pris-utvrdering att faststllas p ett stt som gr att sknsmssiga bedmningar undviks frn brjan.
With regard to the financial capacity, Article 135(2) of the Implementing Rules stipulates that the Foundation may lay down minimum capacity levels. 
Enligt artikel 135.2 i genomfrandebestmmelserna ska Eurofound faststlla miniminiver fr den ekonomiska kapaciteten.
In future, the Foundation will lay down criteria for the application of minimum financial capacity levels. 
I framtiden kommer Eurofound att faststlla kriterier fr tillmpning av miniminiver fr ekonomisk kapacitet.