Wind turbines are a cleaner alternative to non-renewable energy, such as fossil fuels, and therefore help to decrease deleterious climate change.[1] Species protection is needed to preserve biodiversity, which is important to all species.[2] It is claimed, how­ever, that between these interests there is a contradiction. Climate change kills birds, but so do wind turbines. According to some, the expansion of wind power is at risk, being hindered by the rules on protected birds, incorrectly interpreted in art­skyddsförordningen[3], the Swedish counterpart to international species conventions and the EU Birds directive[4].[5] The Birds directive and artskyddsförordningen prohibits activi­ties that deliberately kill, capture or disturb migratory birds in the EU (art. 5 Birds directive and 4 § artskyddsförordningen). Mark- och miljööverdomstolen has for some years made the assessment that the establishment and operation of wind turbines may be prohibited by reason of the protection of species, even though the purpose of wind power is to produce electricity and not to kill birds.[6] Due to the legal uncertainty, this essay seeks to find out whether wind energy can fall within art­skyddsförordningens prohibitions and if so, when. This is done through a legal dog­matic method, complemented with a comparative section. The legal situation is not clear, but after a thorough examination of the origin of the Birds directive, previous case law, new disputed ruling by Mark- och miljööver­domstolen, Danish and German case law, ECJ rulings and guidance documents from the European Commission, in total it seems that an inappropriate placement of wind farms or plants can and sometimes should be seen as a deliberate act in respect of the Birds directive and consequently artskyddsförordningen. That is, unless it is possible to under­take precautionary measures, which neutralizes the act. It also appears that art­skyddsförordningen still is to be applied within chapter 2 miljöbalken[7], in the case of species protection. [1] SOU 1999:75, s. 29 f. [2] SOU 2004:37, s. 189. [3] Artskyddsförordningen (2007:845). [4] Directive 2009/147/EC of the European parliament and of the council of 30 November 2009 on the conservation of wild birds. [5] Mark- och miljööverdomstolen har klargjort att vindkraft inte innebär ett avsiktligt dödande eller störande enligt artskyddsförordningen – kommentar av Magnus Fröberg och Hedvig Ekdahl, 2015-01-23, JP Infonet. [6] Se exempelvis MÖD 2013:13. [7] Miljöbalken (1998:808).

For a meaningful discussion of the effectiveness of ecological objectives and ecological quality standards, their terms and purposes must be examined and clarified. This study explores the terms and content of ecological quality objectives and ecological quality standards, based on the Water Framework Directive’s legal conceptualization of ‘ecological status’. This exploration is accomplished by analysing and describing the Water Framework Directive’s ‘ecological status’ aspect from a legal-ecological perspective. The analysis of ‘ecological status’ and its main constructs forms the basis for a possible alternative form of regulation, which addresses the shortcomings identified in the analysis.

The Water Framework Directive (Directive 2000/60/EC) is an innovative piece of legislation aimed at harmonizing Water Policy among the 27 Member States. This Directive, the reading of which may appear quasi-revolutionary due to its territorial and material scope, is a new policy instrument with, as of yet, still ongoing implementation. The final deadline for the complete implementation of the Water Framework Directive is 2015, when the good ecological status of the water bodies in the European Union should have been achieved. The purpose of this study is to analyze the development of the implementation on three essential aspects of the Directive: the transposition, the creation of the administrative authorities, and the public participation in the elaboration of the River Basin Management Plans. My thesis has two main research questions: 1) Have France and Spain implemented the WFD correctly? 2) Does the pervasive theory of the Mediterranean Syndrome apply to my study cases? In order to answer the first question, I use the scoreboard method to assess of the correctness of implementation of the three essential aspects of the Directive mentioned above, complemented by an examination of the domestic dynamics that shaped the implementation categorized into different modes of governance. To address the second question the two case studies I have chosen will test the doctrine of the northern leaders and southern laggards as based on institutional culture. The doctrine of the Southern Laggards (also known as the Mediterranean Syndrome doctrine) advocates that the Southern/Mediterranean states are doomed to fail implementing EU environmental policy. In my thesis, I address this doctrine by using a practical case study: the comparison of the implementation of the Water Framework Directive between France and Spain. The essence of these arguments is rooted in the mainstream doctrine of the goodness of fit. That is, a Directive is more likely to be correctly implemented where there is a matching institutional framework. In order to use this theory as a departure point to examine the hypothesis of likeliness of correct implementation of the WFD by France and Spain, I selected three main institutional features that are hallmarks in France and Spain and also practically opposed: political centralization versus decentralization, democracy and participation versus totalitarianism, and the status of economic development of each EU Member. I use them as indicators to determine the degree of fit of France and Spain´s institutional frameworks with the purpose, the policy style and the institutions required by the WFD. I conclude with highlighting the importance of this study for the contribution that it may make to two contemporary issues: the current Eastern/Western divide in the EU (can the doctrine of the Northern/Southern states usefully be extrapolated to the Western/Eastern Members?) and the thorny economic situation of the EU today. At the time of finishing writing this thesis, all the fingers point to Greece, immersed in a striking public debt that has shaken the rest of the Mediterranean countries: is the Mediterranean Syndrome attacking again? / Graduate

Ongoing environmental changes and increasing pressure on freshwater habitat require that we understand the ecological quality of freshwater ecosystems across a wide range of habitat types. This Ph.D. thesis addresses the utility of fish as ecological indicators in heterogeneous reservoir ecosystems. In the first section, I develop suitable indices and calculate ecological potential in two case studies, one using common fish guilds and traits at a large continental scale and another using species-specific indicators for a country-specific dataset. In the second section, I compare the assessment of fish communities across a large geographical region and identify anthropogenic stressors with the highest impact on fish communities. In the third section, I discuss the issue of optimal gillnet sampling design for reliable fish indicator values to increase the utility of assessment methodologies and to reduce sampling effort and fish mortality required to obtain reliable data. In the fourth section, I compare estimates of fish recruitment based on different sampling methods and develop a novel statistical approach to analyse factors affecting fish recruitment. This work provides an initial step towards the improvement of ecological quality of freshwater reservoirs.

3 pp. / Frequently asked questions and answers regarding the Veterinary Feed Directive changes taking place January 1, 2017.

Tax Havens Abstract The issue of tax havens is a frequently discussed topic of recent years, both by taxpayers and tax advisors and by the financial administration. This is due to EU and OECD activity in this area and increased legislative activity regulating harmful practices of tax havens The aim of this work is to summarize tax havens. Therefore, will I focus on states in Europe, multinationals and direct corporate taxation. The main initiatives are the OECD initiative against BEPS and the EU tax avoidance package (ATAD, CCCTB, CCTB, DAC). Tax havens can be simply defined as states in which the taxpayer is less taxed than the in the state of source of income. In a broader sense, it is not only lower taxation but also mediation of the lack of transparency of beneficial owners towards the tax authorities in the state of the source of income. In the first part of this thesis I deal with the basic terms that are connected to tax havens. These are the elements of the tax, the definition of tax havens, tax evasion, tax avoidance, tax optimization, tax planning. The second part deals with the symptoms of tax havens, where I show examples of harmful practices. In this section, I focus on Double Irish with Dutch Sandwich, transfer pricing, abuse of double tax treaties, harmful tax practices in relationship to tax...

<p>The aim of this paper is to explain and compare non-compliance of two EU-directives, “the quality of bathing water” and “the working time directive”. This study answers the questions: Why didn’t Sweden implement the directive on bathing water quality and the working time directive correctly? Are the reasons for non-compliance the same or different in the two cases? The paper is designed as a case study and with an explanatory attempt we explain why the two directives weren’t implemented correctly in Sweden. The theoretical approach is based on both general- and EU-specific implementation theories. The reason why the directive on quality of bathing water wasn’t implemented correctly was firstly because of the differences between the Swedish political contents and the EU-directive’s, secondly the vague formulation that caused problems with understanding how to implement the directive. Third and lastly the implementation suffered from the lack of administrative resources. The working time directive had problems with the political contents and the resistance from the trade union and government, which caused delays with the implementation of the directive. By studying these two cases this paper concludes that there is only one point of similarity between the cases, i.e. the political contents.</p>

L’Europe des paiements a connu une incontestable avancée avec l’instauration de la monnaie unique mais il y’avait une réelle nécessité d’aller au-delà de cette simple monnaie en créant un véritable espace unique de paiement européen. Le législateur européen a voulu créer un cadre commun et homogène en matière de services de paiement à l’ensemble des acteurs bancaires et financiers de la zone économique européenne. De ce souhait d’harmonisation est née la volonté de diminution des coûts. A cet effet, le législateur européen a introduit un nouvel acteur dans le système bancaire et financier : l'établissement de paiement. Cette nouvelle structure a donc été créée avec un objectif clairement affiché : celui de favoriser la mise en concurrence sur le marché des services de paiement afin d’aboutir à cette baisse des coûts. Afin de favoriser le développement des établissements de paiement, le législateur européen leur a consacré un cadre spécifique avec des conditions prudentielles assouplies et une procédure d’agrément dédiée. En contrepartie de ce cadre allégé, ces nouveaux établissements de paiement ne pourront proposer que des services de paiement restreints. Dès lors, la mise en concurrence avec leurs prédécesseurs ne pourra être que limitée.Par ailleurs, en présence de ces nouveaux acteurs et des services de paiement innovants pouvant être proposés, il était nécessaire d'offrir aux utilisateurs de services de paiement une protection spécifique. Mais le cadre réglementaire européen établi semble être incomplet. De même, notre réglementation nationale paraît inadaptée soulevant ainsi une nécessité de réforme générale. / Europe of payments knew an indisputable advance with the institution of the single currency but there was a real necessity of going beyond this simple currency by creating a real single space of European payment. The European legislator wanted to create a common and homogeneous frame regarding services of payment to all the banking and financial organizations of the European economic zone. Of this wish of harmonization was born the will of decrease of the costs. For that purpose, the European legislator introduced a new actor into the banking and financial system: the payment institution. This new structure was thus created with an objective clearly posted : to favor the putting in competition of payments services to end in this reduction of the costs.To favor the development of the payment institutions, the European legislator dedicated them a specific frame with softened prudent conditions and dedicated approval procedure. In return of this relieved frame, these new payment institutions can propose just restricted services of payment. From then on, the putting in competition with their predecessors can be only limited.Besides, in the presence of these new actors and innovative payment services being able to be proposed, it was necessary to offer to the users of services of payment a specific protection. But the established European regulatory framework seems to be incomplete. Also, our national regulations seem unsuitable so demonstrating a necessity of general reform.

The present study investigated (a) the effects of group therapy ix on values and behavioral adjustment of hospitalized psychiatric patients, and (b) differential effects of directive versus non-directive group therapy in effecting desired therapy outcomes. Thirty subjects selected from among patients at Wyoming State Hospital were matched on age and sex and then randomly assigned to two experimental groups and one control group. Experimental group I received directive group therapy, experimental group II received non-directive group therapy and the control group participated in recreational activities. Both experimental groups and the control group participated in 12 weekly sessions, which were structured according to the respective objectives, mode of leadership style and/or activity intended for each group. All subjects were administered the Rokeach Value Survey prior to, and following the 12 group sessions. Each subject was also rated on the MACC Behavioral Adjustment Scale by two independent raters (hospital ward attendants) both before and after the experimental period. Porter's (1950, pp. 180-182) "counseling categories" were used to measure directiveness and non-directiveness of the group therapy leaders. Pretest comparisons among the experimental and control groups showed the groups to be essentially comparable (not significantly different) either in median rankings of values on the Rokeach Value Survey or in ward attendant ratings of the subjects on the MACC Behavioral Adjustment Scale. Posttest comparisons on the same variables (i.e., value rankings and ratings of behavior) indicated significant differences among the experimental and control groups on two of the 18 instrumental values of the Rokeach Value Survey, but no differences on any of Rokeach's 18 terminal values. Posttest changes over pretest value rankings occurred as much in the control group as in the experimental groups and the direction of changes varied with each group. Thus, no definitive benefits of one type of group procedure over another occurred. Further, the limited number of values for which posttest differences were observed between the experimental and control groups were well within the amount of normal change that could be expected from chance probabilities alone. It was therefore concluded that these particular changes in value rankings were essentially negligible and thus not attributable to either of the treatment modalities. Possible effects of group therapy in general, as well as any differential effects of directive versus non-directive group therapy were also studied in terms of behavioral ratings of subjects by hospital ward attendants. Statistically significant results on this variable clearly supported the value of both therapy groups over the control group for effecting positive changes in post-treatment behavioral ratings of the study's hospitalized subjects. However, the results did not demonstrate sufficient differences between the two experimental groups to conclude superiority of one leadership style over the other. A descriptive analysis of individual movement (direction and amount of change) from pretest to posttest ratings of behavioral adjustment was presented, and posttest differences between subjects subgrouped according to psychiatric diagnosis and number of psychiatric hospitalizations were discussed in terms of clinical rather than statistical inferences. The results of the study were discussed in reference to previous research related to human values, and Rokeach's viewpoint with regard to personal values and value changes was considered in light of the findings of the present study. Some possible implications of the study results were suggested, with particular reference to some of the unique characteristics of the study sample, including differing psychiatric diagnoses and chronicity of subgroups of the subjects, and a possible lack of motivation on the part of some subjects for participation in therapy groups. Several delimitations of the study were discussed, and recommendations for further research of this nature were offered.

The objective of this thesis is to compare measures of consumer protection and its level in insurance and banking services in the EU. The premise is that the measures are very similar because both areas are subject to financial services law and as such they are similarly regulated. The first part of this work analyses and examines Insurance Distribution Directive and its contribution to consumer protection. The thesis compares Insurance Distribution Directive with Insurance Mediation Directive which is the legislation in force as of the time of writing this thesis. The second part of the thesis analyses, examines and compares Consumer Credit Directive and Mortgage Credit Directive and their contribution to consumer protection. The third part of the thesis compares the two previous parts and describes the reasons for different approaches taken in the researched legislation. The result of the analysis is that the measures taken for consumer protection are indeed very similar with differences originating from the nature of the services. The most elaborated directive which ensures the highest level of consumer protection is Mortgage Credit Directive and it is due to the significance of mortgage credit for lives of consumers and for the economy. Insurance Distribution Directive offers higher level of...