natgillin/translations-raw huggingface dataset:
19 The strategies were subsequently taken into account by the managing authorities in the OPs, though only the OPs of Italy (Emilia‐Romagna) and Greece explicitly mentioned them. 
19 Strategierna beaktades sedan av frvaltningsmyndigheterna i de operativa programmen, men det var endast i de operativa programmen i Italien (Emilia-Romagna) och Grekland man uttryckligen nmnde dem.
Furthermore, only the Greek managing authority made explicit reference to EU information society strategies from the very start of the programming period. 
Vidare var det bara den grekiska frvaltningsmyndigheten som uttryckligen hnvisade till EU:s strategier fr informationssamhllet frn allra frsta brjan av programperioden.
When the DAE was launched in May 2010, one managing authority in the United Kingdom took due account of it and adapted its OP accordingly (see paragraph 23 and Box 1). 
Nr den digitala agendan lanserades i maj 2010 tog en frvaltningsmyndighet i Frenade kungariket vederbrlig hnsyn till den och anpassade sitt operativa program (se punkt 23 och ruta 1).
Observations 11 Example of an OP amendment appropriate to the new EU initiative: United Kingdom (Lowlands and Uplands of Scotland) The OP ‘Lowlands and Uplands of Scotland’ had been amended in March 2011 to include measures that aimed at better addressing the objectives of a new EU flagship initiative, the DAE. The amendment was made to include support for broadband connectivity for rural SMEs and to align the Scottish Government’s Digital Strategy with the DAE. 
Iakttagelser 11 Exempel p ndring av ett operativt program som innebr en anpassning till det nya EU-initiativet: Frenade kungariket (Lowlands och Uplands i Skottland) Det operativa programmet Frenade kungariket (Lowlands och Uplands i Skottland) hade ndrats i mars 2011 s att det innehll tgrder som syftade till att bttre uppfylla mlen i EU:s nya huvudinitiativ, den digitala agendan fr Europa. ndringen innebar att std till bredband fr sm och medelstora fretag p landsbygden inkluderades och att den skotska regeringens digitala strategi anpassades till den digitala agendan fr Europa.
All OPs audited included e‐commerce measures and associated targets and indi‐ cators but late amendments to the latter sometimes ham‐ pered proper performance assessment 20 All the managing authorities had included in their OPs measures to pro‐ mote e‐commerce either specifically in SMEs or as part of wider measures relating to e‐business and ICT‐uptake by SMEs, thus addressing the needs identified in the related strategies (see paragraph 18). 
Alla de granskade operativa programmen innehll e-handelstgrder med ml och indikatorer men sena ndringar av mlen frhindrade ibland en ordentlig resultatbedmning 20 Alla frvaltningsmyndigheter hade tagit med tgrder fr att frmja e-handel i sina operativa program, antingen specifikt fr sm och medelstora fretag eller som en del av bredare tgrder fr e-affrer och utnyttjande av IKT bland sm och medelstora fretag, och frskte p s stt tillgodose de behov som identifierats i strategierna p omrdet (se punkt 18).
22 All the managing authorities had de‐ fined their own output indicators for the e‐commerce measures described in their OPs and all but one had also defined result indicators (see Figure 2), as well as the target values as‐ sociated with them. 
22 Alla frvaltningsmyndigheter hade faststllt egna outputindikatorer fr e-handelstgrderna i de operativa programmen och alla utom en hade ven faststllt resultatindikatorer (se figur 2) med tillhrande mlvrden.
At the outset they served as a good basis for monitoring programme implementation. 
Inledningsvis utgjorde de en god grund fr vervakningen av programgenomfrandet.
Never‐ theless, just two OPs (Italy (Piedmont) and Greece) captured the ‘e‐commerce for businesses’ indicator set in the DAE. 
Men endast tv operativa program (Italien (Piemonte) och Grekland) hade med indikatorn Óe-handel fr fretagÓ som anges i den digitala agendan fr Europa.
The diversity of indicators prevented any aggregation that could be used to provide information at a higher level. 
Mngfalden av indikatorer gjorde att de inte kunde aggregeras och anvndas fr att tillhandahlla information p en hgre niv.
23 The Court found that between 2009 and 2013 the Commission had approved several amendments to all five of the OPs examined. 
23 Revisionsrtten konstaterade att kommissionen mellan 2009 och 2013 hade godknt flera ndringar av alla de fem granskade operativa programmen.
In three cases (Greece, Italy (Piedmont) and Poland), however, indicators were changed in OP amendments made towards the end of the programming period, i.e. in 2012 and/or 2013 (see also paragraph 19)14. 
I tre fall (Grekland, Italien (Piemonte), och Polen) ndrades dock indikatorerna vid ndringar av de operativa programmen i slutet av programperioden, dvs. 2012 eller 2013 (se ven punkt 19)14.
14 The Piedmont OP was amended four times (in 2009, 2010, 2012 and 2013) and Greece’s OP was amended twice (in 2011 and 2012), but indicators were amended only once, in 2012, in both cases. 
14 Det operativa programmet i Piedmonte ndrades fyra gnger (2009, 2010, 2012 och 2013), och Greklands operativa program ndrades tv gnger (2011 och 2012) men indikatorerna ndrades endast en gng Đ 2012 Đ i bda fallen.
In Poland, amendments were made in 2011 and 2013 and indicators were amended on both occasions. 
I Polen gjordes ndringar 2011 och 2013 och indikatorerna ndrades vid bde tillfllena.
21 In turn, the Commission appraised the needs analyses contained in the OPs and verified whether the targets set were in line with those analyses and whether they contributed to EU policies. 
21 Kommissionen bedmde i sin tur behovsanalyserna i de operativa programmen och kontrollerade huruvida de uppstllda mlen lg i linje med analyserna och huruvida de bidrog till EU:s politik.
Observations 13 24 In particular, the result indicators and/ or their target values were changed considerably, which hampered assess‐ ment of the actual results of a project’s implementation. 
Iakttagelser 13 24 Nrmare bestmt hade resultatindikatorer och/eller mlvrdena ndrats avsevrt, vilket hindrade bedmningen av de faktiska resultaten av ett projekts genomfrande.
When target values were altered (OPs in Greece, Italy (Piedmont) and Poland), previous and new values could not be compared because the definition of the indica‐ tors (OPs in Greece and Poland) or the measurement units (OPs in Greece and Italy (Piedmont)) had been changed, and such changes had not always been justified by budget decreases or exter‐ nal factors. 
Nr mlvrdena ndrades (de operativa programmen i Grekland, Italien (Piemonte) och Polen) kunde inte de tidigare och nya vrdena jmfras, eftersom definitionen av indikatorerna (de operativa programmen i Grekland och Polen) eller mttenheterna (de operativa programmen i Grekland och Italien (Piemonte)) hade ndrats, och de ndringarna hade inte alltid varit motiverade av budgetminskningar eller externa faktorer.
In two cases, the reason for changing was the low demand for the actions offered, which also resulted in a low absorption of funds (see also paragraphs 8 and 27). 
I tv fall motiverades ndringen av den lga efterfrgan p de tgrder som erbjds, vilket ven ledde till ett lgt anslagsutnyttjande (se ven punkterna 8 och 27).
25 The Court considers that such changes towards the end of the programming period (when the actual achievements were already known) jeopardised objective measurement of the OPs’ effectiveness in developing e‐com‐ merce. 
25 Revisionsrtten anser att sdana frndringar mot slutet av programperioden (nr det faktiska resultatet redan var knt) frsvrade en objektiv mtning av i vilken grad de operativa programmen p ett ndamlsenligt stt bidrog till att utveckla e-handeln.
Nevertheless, these changes were accepted by the Commission when approving the OP amendments in 2012 and 2013. 
Dessa ndringar accepterades dock av kommissionen nr den godknde ndringarna av de operativa programmen 2012 och 2013.
26 In addition, most of the Commission monitoring activity on the OPs focused on financial information, which is important albeit insufficient to evalu‐ ate actual progress made. 
26 Kommissionens vervakning av de operativa programmen var frmst inriktad p ekonomisk information, vilket r viktigt men inte tillrckligt fr att de faktiska framstegen ska kunna utvrderas.
Moreover, the categorisation of financial data reported to the Commission by two managing authorities (in Greece and the United Kingdom) was not reported in a consistent manner, as they did not always classify e‐commerce projects correctly, i.e. in accordance with the expenditure code laid down in the Council regulation15. 
Nr tv frvaltningsmyndigheter (i Grekland och Frenade kungariket) kategoriserade de ekonomiska uppgifter som rapporterades till kommissionen rapporterade de dessutom inte kategoriseringen p ett konsekvent stt, eftersom de inte alltid klassificerade e-handelsprojekt korrekt, dvs. i enlighet med den utgifts-kod som anges i rdets frordning15.
27 Since 2003 the Commission has made efforts to issue16 guides aimed at promoting the use of policy tools in the area of ICT‐uptake by SMEs, which includes e‐commerce. In addition, in 2013 it also proposed an alternative initiative that would make it easier for SMEs to implement ICT projects, i.e. the ‘ICT Innovation Voucher Scheme’ (see Box 2). 
27 Sedan 2003 har kommissionen anstrngt sig fr att ge ut16 riktlinjer som r avsedda att frmja anvndningen av politiska verktyg som gller sm och medelstora fretags anvndning av IKT, inbegripet e-handel. r 2013 freslog kommissionen ocks ett alternativt initiativ som skulle gra det lttare fr sm och medelstora fretag att genomfra IKT-projekt, nmligen systemet med ÓIKT-innovationscheckarÓ (se ruta 2).
This initiative was intend‐ ed to remedy the slow absorption of funds that had been made available for the purpose of addressing the issue of ICT‐uptake by SMEs17. 
Syftet med initiativet var att ka den lga utnyttjandegraden fr de medel som hade stllts till frfogande fr att komma till rtta med problemet med det lga utnyttjandet av IKT bland sm och medelstora fretag17.
15 Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 
15 Rdets frordning (EG) nr 1083/2006 av den 11 juli 2006 om allmnna bestmmelser fr Europeiska regionala utvecklingsfonden, Europeiska socialfonden och Sammanhllningsfonden samt om upphvande av frordning (EG) nr 1260/1999 (EGT L 210, 31.7.2006, s.
16 E.g. the guides ‘Regional Policy for Smart Growth of SMEs’ and the ‘Digital Agenda Toolbox’ (which may be found on the Smart Specialisation Platform page managed by the Commission’s Joint Research Centre at http:// s3platform.jrc.ec.europa.eu/ guides). 
16 Till exempel ÓRegional Policy for Smart Growth of SMEsÓ och ÓDigital Agenda ToolboxÓ (som finns p den plattform fr smart specialisering som skts av Gemensamma forskningscentrumet, http://s3platform. jrc.ec.europa.eu/guides).
Observations 14 ICT Innovation Voucher Scheme — an alternative support scheme for SMEs The ‘ICT Innovation Voucher’ is a simplified scheme for helping SMEs to modernise their existing business through ICT‐uptake. 
Iakttagelser 14 Systemet med IKT-innovationscheckar Đ ett alternativt system fr std till sm och medelstora fretag IKT-innovationscheckar r ett frenklat system fr att hjlpa sm och medelstora fretag att modernisera sin befintliga affrsverksamhet genom att anvnda IKT.
In practice, it offers them a small credit line so that they can buy pre‐defined products or services from accredited suppliers. 
I praktiken fr de en kreditlina med ett litet belopp s att de kan kpa frhandsdefinierade produkter eller tjnster frn ackrediterade leverantrer.
The scheme aims to provide prompt support to SMEs and reduce their administrative burden. 
Systemet r avsett att ge sm och medelstora fretag snabbt std och minska deras administrativa brda.
It has been undergoing testing in two Spanish regions since 2013. 
Systemet har testats i tv spanska regioner sedan 2013.
In the region where the pilot project is more advanced (Murcia), the procedure takes 2 months from the time a call is issued to the date on which grants are approved. 
I det omrde dr pilotprojektet har kommit lngst (Murcia), tar det tv mnader frn den dag d ett meddelande om anskningsomgng utfrdas till den dag d bidraget godknns.
In addition, according to the managing authority the administrative cost is less than 10 %. 
Enligt frvaltningsmyndigheten r dessutom den administrativa kostnaden lgre n 10 %.
The Court identified two shortcomings, however. Firstly, not enough attention was paid to ensuring that project funding was driven by SME demand (and not ICT‐supplier demand) and, secondly, no result indicators were sought from the beneficiary SMEs, thereby precluding assessment of the impact that the implementa‐ tion of a project actually had. 
Men revisionsrtten konstaterade tv brister: Fr det frsta gnade man inte tillrcklig uppmrksamhet t att frskra sig om att projekten finansierades p grund av sm och medelstora fretags efterfrgan (och inte p grund av efterfrgan frn IKT-leverantrer) och fr det andra begrde man inte ngra resultatindikatorer frn de stdmottagande sm och medelstora fretagen vilket gjorde det omjligt att bedma de faktiska effekterna av genomfrandet av ett projekt.
Managing authorities focused more on outputs than on results at both selection and monitoring stages 28 The Court examined whether the man‐ aging authority ensured that: (a) the selection procedure provided it with enough information on the enterprises’ rationale for making the investment and on whether project implementation could contribute to attaining OP’s ob‐ jectives, enabling it to maximise the potential of ERDF funding to provide added value in terms of both boosting SMEs’ development and contributing to the implemen‐ tation of EU information society strategies; (b) project performance was moni‐ tored both during and after implementation in order to assess the projects’ contribution to SME development and to achieving strategic objectives. 
Frvaltningsmyndigheterna var mer inriktade p output n p resultat under bde urvals-och vervakningsetapperna 28 Revisionsrtten underskte om frvaltningsmyndigheten frskrade sig om att a) urvalsfrfarandet gav den tillrckligt med uppgifter om fretagens motiv fr att gra investeringen och huruvida genomfrandet av projekten kunde bidra till att frverkliga det operativa programmets ml, s att Erufstdets potential att skapa mervrde maximeras nr det gller bde att frmja sm och medelstora fretags utveckling och bidra till genomfrandet av EU:s strategier fr informationssamhllet, b) projektresultaten vervakades bde under och efter genomfrandet s att projektets bidrag till att utveckla sm och medelstora fretag och till att uppn strategiska ml kunde bedmas.
Such a requirement is considered good practice, however, when it comes to assessing the viability and pertinence of undertaking any business venture. 
Men sdana krav anses utgra god praxis vid bedmningen av hur lnsamt och relevant ett fretagsprojekt r.
Among the OPs examined, only two of the managing authorities (in Poland and the United Kingdom) asked for business plans to be submitted with project applications, though not systematically. 
Inom de operativa program vi underskte var det endast tv av frvaltningsmyndigheterna (i Polen och Frenade kungariket) som begrde att affrsplaner skulle lmnas in tillsammans med projektanskan, och de gjorde det inte systematiskt.
Consequently, only six of the 30 enterprises whose projects were examined provided a business plan, or other measurable financial or business targets (see Box 3). 
Som en fljd av detta lmnade endast sex av de 30 fretag vars projekt granskades in en affrsplan eller andra mtbara ekonomiska eller affrsmssiga ml (se ruta 3).
Example of a comprehensive business plan in a project application In Poland, all projects funded under the measure aimed at promoting Business‐to‐Business (B2B) solutions were asked to provide a comprehensive business plan with their project applications. 
Exempel p en heltckande affrsplan i en projektanskan I Polen ombads alla som anskte om projektfinansiering genom tgrden fr kad e-handel mellan fretag (B2B, Business-to-Business) att lgga fram en heltckande affrsplan med sina projektanskningar.
The business plan was required to provide detailed information that included a description of the company, a description of the project (project components, justification for the investment proposed, details of the financial, technical and human resources needed to carry out the project), the expected benefits (including objectives, measurable output and result indicators, and target values), and financial information on the com‐ pany (balance sheet, profit and loss account and cash flow statements). 
Affrsplanen skulle innehlla detaljerade uppgifter som innefattade en beskrivning av fretaget, en beskrivning av projektet (projektkomponenter, motivering fr den freslagna investeringen, uppgifter om de finansiella, tekniska och mnskliga resurser som krvdes fr att genomfra projektet), uppgifter om frvntad nytta (inklusive ml, mtbara outputoch resultatindikatorer och mlvrden) och finansiella uppgifter om fretaget (balansrkning, resultatrkning och kassafldesanalys).
Such detailed information provided a basis for a good understanding of the projects’ rationale and conse‐ quently for selection of the most efficient projects. 
Dessa detaljerade uppgifter utgjorde grunden fr en god frstelse av projektets syfte och drigenom fr valet av de effektivaste projekten.
Observations 16 In some cases projects audited did not meet the measure’s objectives as set out in the OPs 32 In Greece, five of the audited co‐fin‐ anced projects did not comply with the measure’s objectives as set out in the OPs. 
Iakttagelser 16 I vissa fall uppfyllde de granskade projekten inte mlen med tgrden enligt de operativa programmen 32 I Grekland uppfyllde fem av de granskade medfinansierade projekten inte tgrdens ml som de angavs i de operativa programmen.
Whereas the OP highlighted the need to support micro and small enterprises, the calls for proposals under which the projects audited had been selected had also allowed large companies to apply for co‐financing (see Box 4). 
I det operativa programmet framhlls behovet av att stdja mikrofretag och sm fretag, men i de inbjudningar att lmna frslag dr de granskade projekten hade valts ut tillts ocks stora fretag att anska om medfinansiering (se ruta 4).
33 With regard to a measure under one OP (Poland) that aimed to help newly established companies provide online services, the Court found that, at the selection stage, the only proof re‐ quired to demonstrate that an enter‐ prise was newly established was an extract from the register of companies’ stating the date on which the enter‐ prise had been set up. 
33 Fr en tgrd inom ett operativt program (i Polen) med mlet att hjlpa nystartade fretag att tillhandahlla onlinetjnster konstaterade vi att det enda bevis som krvdes i urvalsskedet p att ett fretag var nystartat var ett utdrag ur fretagregistret med datumet fr fretagets inrttande. Det urvalskriteriet kunde drfr ltt kringgs.
In fact, of the five audited projects supported under the above‐ mentioned measure, two actually comprised the new legal form of enter‐ prises that had existed previously and either closed down or severely limited their business activity, which had then been transferred to the newly cre‐ ated enterprise. 
I sjlva verket var tv av de fem granskade projekt som fr std inom ramen fr tgrden endast en ny rttslig form av fretag som hade funnits tidigare och antingen lagts ned eller i hg grad begrnsat sin affrsverksamhet och sedan frt ver den till det nybildade fretaget.
The entrepreneurs had decided to set up a new company that met the eligibility criteria in order to receive ERDF co‐financing. 
Fretagarna hade beslutat att starta ett nytt fretag som uppfyllde kriterierna fr stdberttigande fr att f medfinansiering frn Eruf.
Selection of projects that were not in line with the measure’s objectives as set out in the OPs In Greece, the OP made explicit reference to the need to support microenterprises in the tourism sector, and defined measures with the objective to address this need, which were highly concentrated in the OP’s catchment area and whose level of ICT adoption was particularly low. 
Val av projekt som inte var i linje med tgrdens ml som de angavs i det operativa programmet I Grekland hnvisade det operativa programmet uttryckligen till behovet av att stdja mikrofretag inom turistnringen och definierade tgrder som skulle tillgodose detta behov, eftersom det fanns en hg koncentration av sdana fretag i det operativa programmets upptagningsomrde som utnyttjade IKT i srskilt liten utstrckning.
Support to such microenterprises also aimed to reduce the impact of seasonality on the Greek tourism business by increasing economic activity that could be sustained throughout the year. 
Stdet till sdana mikrofretag syftade ocks till att minska ssongsvariationernas pverkan p den grekiska turistnringen genom att ka sdan ekonomisk verksamhet som kan upprtthllas under hela ret.
The outcome was that large hotels also received funding (four of the seven enterprises assessed in the tourism sector belonged to top Greek hotel chains). 
Resultatet var att stora hotell ocks fick bidrag (fyra av de sju fretag som bedmdes i turistsektorn tillhrde de strsta grekiska hotellkedjorna).
These hotels also had a well‐established business model based on two main elements: selling through tour operators (hence, selling directly via the website was of minor importance), and reliance on seasonality (they are open 6 months a year). 
Dessa hotell hade ocks en vl inarbetad affrsmodell som grundar sig p tv huvudprinciper: frsljning via researrangrer (frsljningen direkt via webbplatsen var drfr av mindre betydelse) och rstidsberoende (de har ppet sex mnader per r).
The implementation of the co‐financed projects had no impact on their above‐ mentioned business model, even though this constituted an objective laid down in the OP and its guidelines. 
Genomfrandet av de medfinansierade projekten hade ingen inverkan p deras affrsmodell, trots att detta utgjorde ett ml i det operativa programmet och dess riktlinjer.
Observations 17 Weak selection procedures resulted in co‐funded projects that were unlikely to provide value for money 34 Differences were noted in the selec‐ tion procedures of the OPs audited, particularly with regard to the types of project, funding ceilings and selection processes (see Figure 3)18. 
Iakttagelser 17 Bristflliga urvalsfrfaranden resulterade i att projekt som troligen inte skulle ge valuta fr pengarna medfinansierades 34 Vi konstaterade att urvalsfrfarandena skiljde sig t mellan de operativa program som granskades, srskilt med avseende p projekttyper, finansieringstak och urvalsmetod (se figur 3)18.
Different schemes for selecting e‐commerce projects by Member State 18 The United Kingdom’s (Scotland) selection procedure comprised two stages. 
Olika system fr urval av e-handelsprojekt per medlemsstat 18 Urvalsfrfarandet i Frenade kungariket (Skottland) var uppdelat i tv stadier.
The first involved the managing authority applying a two‐part procedure to select project sponsors (intermediaries). 
Under det frsta stadiet tillmpade frvaltningsmyndigheten ett tvdelat frfarande fr att vlja ut projektsponsorer (mellanhnder).