Für die Erstellung von Bewirtschaftungs- und Maßnahmenplänen (FFH, EU-WRRL) ist es erforderlich, den bislang noch sehr hohen Aufwand für die Datenbeschaffung und -generierung im Rahmen der Modellierung mit EROSION 3D zu senken. Erreicht werden soll eine schnellere sowie effizientere Abschätzung von Landnutzungsänderungen, Landschaftseingriffen, des Klimawandels usw. auf Oberflächenabfluss, Bodenabtrag sowie Sedimenteintrag in Gewässer mit EROSION 3D. Im vorliegenden Projekt ist es gelungen, Parametrisierung und Modellanwendung so zu kombinieren, dass eine Bodenabtragssimulation mit dem Modell EROSION 3D flächendeckend für Sachsen mit vertretbarem Zeitaufwand durchführbar ist. Der korrigierte und angepasste Geo-Basisdatensatz liefert die Primärinformationen zur Datenbankabfrage der Parametrisierungssoftware DPROC. Durch eine interaktive Flächenauswahl, kombiniert mit einem Flächendatenzuschnitt, können Landnutzungs- und Bearbeitungsszenarien für hydrologische Einzugsgebiete oder Oberflächenwasserkörper schnell parametrisiert werden. Die grundlegend korrigierte und erweiterte Datenbank des DPROC erlaubt die verbesserte Abschätzung erosionsrelevanter Bodenparameter, besonders für die dauerhaft konservierende Bodenbearbeitung und die Direktsaat. Die umfangreiche Dokumentation der Arbeitsschritte und die Transparenz der Datenbank ermöglichen es, jederzeit Aktualisierungen (Geo-Basisdaten) und Erweiterungen (DPROC-Datenbank) vorzunehmen. Von den Projektergebnissen profitieren vor allem die Anwender des Programms EROSION 3D. Beim Druck des Dokumentes ist zu beachten, dass die Karten im Format DIN A3 erstellt wurden.

In 16 sächsischen Landwirtschaftsbetrieben wurde das Stickstoff-Management umfassend analysiert. Das Projekt hatte zum Ziel, die N-Bilanzüberschüsse zu reduzieren und betriebsbezogene Maßnahmen zur optimalen N-Nutzung abzuleiten. Es geht konform mit der Vorgabe der Wasserrahmenrichtlinie, die Nährstoffeinträge in Gewässer und Grundwasser wirksam zu verringern. Bilanziert wurde mit dem in Sachsen entwickelten Programm BEFU und dem Umwelt- und Betriebsmanagementsystem REPRO. Die untersuchten Betriebe wiesen aufgrund der Standortbedingungen eine hohe Auswaschungsgefahr für N-Überschüsse auf. In den Szenariorechnungen mit REPRO zeigte sich, dass durch den Anbau von Zwischenfrüchten und einem reduzierten N-Einsatz die N-Salden und die potenzielle Nitratauswaschung deutlich reduziert werden können. Der Bericht enthält zahlreiche Vorschläge zur Optimierung des N-Managements im Betrieb und beweist das erhebliche Potenzial zur Minderung der Nitratverluste und Nitratbelastung.

International and european aspects of the working time legal regulations Abstract The aim of this thesis is to comprehensively describe and critically evaluate european and international legal regulation of the working time and the rest periods. After the general Introduction the thesis is divided into 4 main chapters. The most fundamental outputs from these chapters are summed up in the Conclusion. The importance of the issue within the scope of juridical institutes of the labour law is emphasized in the Introduction of this thesis. It is one of the most important working condition for the employees. That is why the duly adjusted minimal protective standards are essentials for the workers with regard to the possibility of influencing theirs state of health. In the short historical summary I try to prove that people always realized the importance of the limitation of the working time and of the adjusting the minimum rest periods. I also refer to the fact that the european and international legal framework dealing with the working time is very extensive and difficult to interpret. It brings along burdensome work for the national legislators to duly transpose the requirements of the european and international legal standards. I also express the commiseration that this area is in my opinion under the...

The purpose of the essay is to examine and analyze if individuals are ensured anefficient protection against violations of personal integrity when using cookiesonline. This is done through both a de lege lata and a de lege ferenda perspective.To do this a technical perspective of what cookies are is applied, as well as howthey can amount to a threat to personal integrity. What personal integrity is andhow it can be protected are questions which are answered through the methodof legal dogmatics as well as the EU legal method, while the question if the protectionis sufficient is answered through the method of legal informatics. The investigation in the matter led to the result of a definition of what is tobe understood by personal integrity within the framework of the essay, whichcan be described as the right to have control over the spread of sensitive information.In addition to this it is shown in the essay that personal integrity in relationto cookies is protected through the means of collecting consent before placingcookies. The mechanism of collecting consent is in theory an appropriate wayto ensure control for the individual. Even so, practical studies in the field indicatethat the regulation does not meet compliance by the market participants sufficientlywhen collecting consent to the use of cookies. Due to this it cannot beclaimed that personal integrity is efficiently protected in practice. Since the de lege lata result show indications of lack of compliance the conclusionis that the current regulations are not sufficiently enough protecting personalintegrity of individuals. The forthcoming e-Data protection Regulationmight offer some solutions to this compliance issue, but as shown in the de legeferenda-discussion there is a need to combine regulatory solutions with technicaltools to enforce a comprehensive compliance by the market participants in practice.The combined solution will give both individuals and supervisory authoritiesthe tools necessary to protect personal integrity, while the collection of consentcan continue to be the regulatory mechanism used to protect personal integrity.

Corporate income tax deductibility of interest after the implementation of ATAD Over the past few years, the media and the general public have focused heavily on tax avoidance of large corporations such as Apple and Google. OECD (2012) issued BEPS report in which it described tax base erosion and profit shifting methods. The tools described therein include also excessive use of foreign capital and the associated tax shield. The regulations and recommendations as set out in the BEPS report were implemented in the European ATAD Directive in 2016. This thesis focuses on the limitation of deductibility of interest, especially from the perspective of the analysis of the Czech implementation with regard to the regulation set out in the BEPS report and the ATAD Directive and fulfillment of their objectives. The main goal of the thesis is to assess the fulfillment of the objectives set out in the BEPS report and in the ATAD Directive within their Czech transposition, to analyze the Czech regulation and to point out possible shortcomings of the Czech regulation and problems related to the implementation of new rules limiting the deductibility of borrowing costs. The thesis is divided into four chapters. The first chapter focuses on the problematics of interest and other borrowing costs deductibility,...

The purpose of this essay is to explain the reasoning behind the European unions activation of the mass protection directive in 2022, how well these motivations apply to the migration crisis in 2015, and whether the theories poststructuralism, Marxist critical theory, and postcolonialism believe the differences legitimize the decision not to activate the directive in 2015. The method used is a discourse analysis based on operationalisation of the activation of the directive and the main ideas of each theory. The result indicates that the situation during 2015 did lack a few of the aspects taken into account in 2022. However, all three theories argue that these aspects could be evaluated and seen from different perspectives, and therefore did not necessarily legitimize the inaction of the EU in 2015.

Det har sedan 2019 varit lagkrav att offentliga webbplatser i Sverige skall uppfylla viss nivå av digital tillgänglighet. När den här studien publiceras ska ytterligare EU-direktiv bli nationell lag, vilket kommer att innebära att även privata aktörer berörs av motsvarande krav, däribland banktjänster och e-handeln. Detta kommer att innebära ökade krav som leverantörer och deras utvecklare behöver kunna möta.  Målen med studien är att skapa en medvetenhet om digital tillgänglighet och tydliggöra, utifrån utvecklarens perspektiv, hur man arbetar för att uppnå denna grad av tillgänglighet och vad som behövs för att mer effektivt tillämpa digital tillgänglighet.  För att åstadkomma detta har en kvalitativ intervjustudie genomförts. Totalt åtta intervjuer har genomförts, som sedan har transkriberats och tematiserats i resultatavsnittet. En induktiv tematisk analys är genomförd utifrån forskningsfrågorna. Den jämför tidigare resultat mot utfall från undersökningen och visar tydligt på likheter men även skillnader och nya upptäckter. Av undersökningen framgår att utvecklare har tillgång till utvärderingsverktyg och riktlinjer som ger ett gott stöd i arbetet, men att ansvaret ofta ligger på enskilda utvecklare snarare än på verksamheten som helhet. Detta är en av de största utmaningarna, tillsammans med att det fortfarande utvecklas otillgängligt parallellt och att tidspress gör att tillgänglighet kan prioriteras ned. Respondenterna är dock överens om att det inte tar längre tid att utveckla tillgängligt än otillgängligt, förutsatt att det tas i beaktande från början. Framgångsfaktorer i arbetet är att sälja in tillgänglighet till kunden, att arbeta strukturerat med kunskapsdelning och att dokumentera lösningar för att spara tid. Utöver detta framgår att tillgänglighetsfrågan skulle vinna på att ägarskapet lyfts till en högre beslutsnivå och kompetensen breddas i leverantörens organisation, samt att utvecklare får tillgång till specialistkompetens och användartester som stöd i arbetet. En grundkunskap om tillgänglighet skulle kunna inkluderas i webbutvecklingsutbildningar i större utsträckning, och en utökning av lagkraven skulle kunna skapa ytterligare incitament hos kunden. / Since 2019, all public websites in Sweden are legally bound to meet a certain degree of digital accessibility. An additional EU directive is being transposed into national law at the time of publication of this thesis, which will impose corresponding requirements on part of the private sector, such as banking services and e-commerce. This will likely cause increased demand which suppliers of web development and, in turn, their developers must be able to meet.  The aims of this study are to create an increased awareness of digital accessibility as well as to clarify, from the developer’s perspective, how this degree of accessibility is achieved and what could make application of digital accessibility more efficient.  In order to achieve this, eight qualitative interviews were conducted, transcribed and thematized in the results section. An inductive thematic analysis has been carried out related to the research questions. It compares the results of previous studies with the outcomes from this study, and shows clear similarities but also differences and new discoveries.  The study shows that developers have access to evaluation tools and guidelines that provide good support in their work, but that the responsibility often lies with individual developers rather than with the business as a whole. This is one of the main challenges, together with the fact that inaccessible development is still being carried out in parallel, and that time pressure leads to deprioritization of accessibility. However, the respondents agree that it does not take any more time to develop accessible rather than inaccessible websites, provided that this is taken into account from the outset. Success factors for digital accessibility are to sell the idea to the customer, to work in a structured way with knowledge sharing and to document solutions in order to save time. In addition to this, it appears that the implementation of accessibility would benefit from the ownership being raised to a higher decision level and the competence being broadened in the supplier's organization, and that developers gain access to specialist competence and user tests to support their work. A basic knowledge of accessibility could be included in web development training to a greater extent, and an extension of the legal requirements could also create additional incentives for the customer.

As the world becomes more digital, the demands on the accessibility of the materials published on the web also increase. A lack of accessibility on the websites risks limiting the opportunities for those with disabilities to access necessary information from authorities. This goes against Article 21 of the Declaration of Human Rights published in 1948 by the UN, which states the right of the individual to public service. The purpose of this thesis is to study the new Swedish law on accessibility for digital publicservice and how the WCAG 2.1 guidelines are applied in Swedish state museums. State museums, on behalf of the government, are responsible for making their content available to all citizens. In our research, we started from semi-structured interviews that were analysed by theme in order to find common denominators between the various museum authorities. We concluded that there were challenges that made working with accessibility more difficult. The biggest challenge at the present seems to be how the law should be interpreted in the best way as the interpretation can differ greatly depending on who’s doing the interpretation. Web accessibility for the authorities is also a question of resources, as the organizations previously haven’t had this as a priority in budget planning. With the new law, the employees responsible for the publication on the webpages hope that this will be something they can use in the future to justify why the organization needs to invest resources in web accessibility.

Physical inactivity is a worldwide public health problem. Applied behavior analysis has demonstrated success in this area; interventions such as goal setting, self-monitoring, and feedback have produced increases in physical activity of adults. Nevertheless, strategies with a more nondirective approach, such as health coaching, are gaining traction in practice independent of behavior analytic approaches. We do not know about the relative effects of nondirective approaches and the established, directive interventions in applied behavior analysis, or about client preference for nondirective and directive approaches. The present study employed a multiple baseline across participants design to evaluate a largely nondirective, client-centered health coaching approach for increasing physical activity of adults and the subsequent introduction of a directive coaching approach. Four adult females participated in the study remotely via telehealth. Active zone minutes were the primary dependent variable in the present study, and physical activity metrics were measured by the Fitbit Inspire 2. Meaningful increases in active zone minutes were observed for 1 of 4 participants, and preference for nondirective and directive coaching styles varied across participants.

For the past few years, Sweden has worked towards digitalisation of the public sector, however without any legislated requirements for accessibility. In order to make public sector body websites and applications accessible to all users a new Swedish law, based on the Web Accessibility Directive, has been implemented. This new law dictates that public sector websites and applications need to comply with the Web Content Accessibility Guidelines (WCAG) in September of 2020. This study explores factors influencing web practitioners when developing accessible websites, applications and services for the public sector. This is done through a survey and semi-structured interviews, using both quantitative and qualitative methods. The new law does not provide guidance on methods or evaluations to develop products and services accessible for all users. Instead it has a main focus on compliance with WCAG 2.1. The result show that the close connection between the law and the guidelines removes the focus from the users in evaluations. Instead the focus is on measurable compliance with the law through the use of static checklists or automatic testing tools. As long as the method of using a checklist or automatic tool is presented as equally sufficient as user testing in terms of reaching compliance with the law, clients requesting accessible solutions will not change their priorities or allocate resources towards user testing. The findings are presented in a model representing the factors influencing web development and accessibility evaluation and how these factors are connected and dependent on each other.