One of the legislative regulations aiming at reduced energy consumption in the European Union, is (EC) 640/2009 that imposes requirements of the efficiency of electric motors sold in the Union. This study aimed at examining the effectiveness of these legislative requirements. To illustrate the opportunities of reducing energy consumption by the introduction of more efficient motors, an efficiency measurement of electric motors that drive the fuel feed system in a cogeneration plant in Nybro was intended to be carried out. This was to enable a comparison between the efficiency of existing motors with motors which comply with the efficiency levels in (EC) 640/2009 and to calculate how much the energy consumption would decrease in this energy system if more efficient motors were introduced. The planed measurements could not be carried out to give a reliable result because the plant suffer from the same problem as many other industries in the EU, which is that the motors in this energy system are oversized and operate at low loads. Oversized motors do not operate at their rated efficiency and therefore a comparison of existing motors and motors that comply with the efficiency requirements in (EC) 640/2009 fails to give a correct result, since they would not operate at their rated efficiency if they were installed in this energy system due to the efficiency drop at low loads. Instead the load factor was determined with the Input Power Estimation Method that showed that all motors were operated far below their rated power, thus making this an inefficient energy system. This is a common problem, and an impediment for the directive to achieve its full potential energy savings because the efficiency of motors drops substantially if they are operated below their rated power. The results show that guidelines to avoid motor misapplications is just as important as raising the efficiency of electric motors. In the studied case higher energy savings can be achieved by replacing the tested motors to smaller motors instead of introducing new motors of the same size with a higher efficiency.

The intellectual property concept of ‘communication to the public’ in Article 3(1) of the InfoSoc Directive is a current issue within the EU, as the means of communication increase all the time due to the fast development of the information society. Accordingly, the CJEU has more than occasionally been instructed to rule upon this provision, as the Member States of the EU are unconfident as to how it should be interpreted. The poor guidance provided for in the preamble of the InfoSoc Directive in terms of how to construe the provision does probably contribute to this confusion. Article 3(1) of the InfoSoc Directive has been subject to disputes as concerns different means of communication, that is to say broadcasting, live performances, streaming and hyperlinking. Broadcasting and streaming are generally considered as communications within the meaning of the provision whereas live performances and hyperlinking have been deemed as falling outside the scope. More in detail, the most important criteria of a ‘communication to the public’ – laid down by the CJEU – suggest that the concept should be interpreted broadly, covering all transmissions and retransmissions where equipment facilitates for communications of signs, sounds or images, regardless of the means used and the nature of the place for the communication. A public refers to an indeterminate but fairly high number of people – considering the potential number rather than the exact number – not present at the place where the communication originates. The gap between the wording of Article 3(1) of the InfoSoc Directive and the developments carried out by the CJEU is considered troublesome since it decreases the legal certainty of the provision. A future recasting of these matters should thus contemplate the possibility to integrate the criteria laid down by the CJEU into the law.

The open data concept is based on the EU directive from 2003 with the goal to highlight the need for member states to increase and digitalize their public data and thus achieving transparency and stimulating economic growth based on new innovations. In Sweden, the development has fallen behind expectations and are currently the worst performing nordic country in open data development. In relation, research on open data is limited, especially when it come to barriers and challenges for adopting strategies to handle open data for local public organizations. This research is therefore aimed towards understanding and identifying barriers for adopting open data in local public organizations in Sweden. To answer this, we have conducted a case study based on the municipality of Örnsköldsviks. Our findings suggest that existing research on open data is somewhat lacking in the areas of ethical issues,  the private sector and the challenge of  moving towards openness; these are important aspects to consider when it comes to open data development. Furthermore, our results indicate that collaboration on both national and regional levels is advantageous and combined with PSI Directive improvements, is something that can bridge the gap between open data barriers and ambitions.

The aim of this diploma thesis is to analyze the process of mergers in Belarus. The thesis is divided into three chapters. The first on is focused on a legislative documents covering mergers in the European Union. The second chapter deals with legislation related to mergers in Belarus, focusing more on accounting area. The last chapter of the thesis is practical and describes two case studies of mergers in Belarus, one from the public sector and one from the private sector. The conclusion includes the assessment of the practical part, a comparative analysis of the difference in the process of mergers in Belarus and Europe, peculiarities of the process of mergers in Belarus and overall assessment of the aims of work. In conclusion there are some proposals that may help to increase the transparency of the situation in Belarus and to contribute to the harmonization of the national legislation with internationally accepted principles and procedures.

This work focuses on the question of water as a public good and presents three significant approaches of environmental good treatment (considering water). Those are the environmental policy of a state, market approach and decentralized resource regimes. After that it focuses on the water policy in the Czech Republic and on the temporary Water Framework Directive implementation process. It compares the intended impacts with real effects of the implementation of directive. The comparison is made in three institutional areas -- competent authority, public participation and price policy in management of water. On behalf of the confrontation of institutional changes of these areas, it makes conclusions about real impacts of the Water Framework Directive implementation in the Czech Republic.

Purpose of my master’s thesis is an initial analysis of the current status of the selected company, which follows the basic theoretical background of the issue. Essential part of thesis is developing draft of backup and archive system in a small business environment, which will be applied in practice with respect to the maximum economic and qualitative aspects of the system.

The thesis aims to present to its reader all social law instruments currently available in the Czech legal system, serving to adjust the employment relationship individually, particularly working conditions. The intention here is to introduce the widest possible spectrum of flexible opportunities of work and to inspire employers and employees to negotiate working conditions most favourable for them. This step should change the labour market in a way that the knowledge of flexible instruments leads to the expected growth of potential employees, and consequently to greater economic prosperity of employers. The basis of the whole proposed adjustment lies in the idea of satisfied employees who are more efficient and capable of maintaining their position on the labour market for the longest possible period of their working life solely because of appropriate individual arrangements. Let us assume that an employee who gains more freedom due to flexible conditions, leading in turn to a reconciliation of his/her work and personal life, will be more satisfied, stable and less stressed at work then another employee who has to choose between these two essential parts of his/her life and give preference to one of them on a day-to-day basis. Cases like the latter end up in burnout, as well as in physical and...

What societal factors affect the rate of compliance with EU directives by EU member states? This paper aims to answer the question by investigating Finland’s and Denmark’s compliance with the EU Directive 2016/2284. There is a clear difference between them, in that Finland complied with the directive while Denmark did not. In order to understand why, three hypotheses have been produced based on extensive previous research on Europeanisation theory which is a prolific theoretical avenue to understanding the harmonisation of EU law. The hypotheses are differences in legal framework, the strong presence of Green parties in the national governments, and economic pressure set by the directive. By using a comparative method based on Mill’s “Most Similar System Design” I find that Green parties and the economic pressure set on specific national industries do seem to affect the rate at which Denmark and Finland implemented the Directive. The hope is that this paper contributes to the literature concerning Europeanization theory and its views on compliance with EU Directives.

The purpose of this study is to explore if small businesses have the resources and competenciesto adopt corporate sustainability reporting directives at their current status. The theoreticalframework within the study was built by different concepts such as physical resources, financialresources and competencies, human resources and competencies, and organizational support.Qualitative research was chosen to be able to explore the study's nature. Semi-structuredinterviews were made to gather data that supported the aim as well as the objective. The fivesmall businesses that were included from the purposive sampling gave insights on whatresources and competencies they had to adapt CSRD.To be able to find the core categories, coding was used and inspired by grounded theory. Thecore categories that came forward were databases, sustainability knowledge, operationalefficiency, and organizational policies. The sampled data was analyzed together with thetheoretical framework to be able to answer the research question of the study. The analysiswithin the study gave the reader an understanding of whether small businesses have the neededresources and competencies to adopt CSRD. In conclusion, at the current status, small businessesdo not have the resources and competencies to adopt CSRD. However, by addressing these gapsan adoption of CSRD can be successfully implemented and enhance their sustainabilitypractices.

Abstract Under de senaste decennierna har den finansiella globaliseringen ökat, vilket har lett till ekonomiska och politiska förändringar, samt en ökad global konkurrens. Dessa förändringar har i sin tur lett till ett större krav på hög kvalitet av bokföringsprinciper. Då olikheter inom exempelvis legala, politiska, ekonomiska och kulturella faktorer har lett till utvecklandet av olika bokförings principer i olika länder, kan det i nuläget vara svårt för investerare och externa aktörer att förstå och bedöma finansiella rapporter länder emellan. Således hade det underlättat med gemensamma bestämmelser av bokföringsprinciper, vilket hade ökat jämförbarheten, relevansen samt trovärdigheten av företag som verkar inom samma marknad men är baserade i olika länder. Eftersom ett av Europeiska Unionens mål är att främja en enda gemensam marknad, vilket görs genom att harmonisera lagarna medlemsstaterna emellan, så har EU även introducerat en harmonisering av bokföringslagar. Harmonisering av redovisningssystemen är nödvändigt för att uppnå en enda gemensam marknad inom EU. Arbetet mot en harmonisering av redovisningssystemen startade redan i slutet av 50-talet när EU bildades, men är fortfarande inte helt utvecklat. Syftet med denna uppsats är att beskriva vad brittiska revisorer tycker om den finansiella harmoniseringen av redovisningsprinciper. Målsättningen är att utifrån denna undersökning kunna svara på huruvida harmoniseringen är fördelaktig för börsnoterade företag i Storbritannien, enligt revisorers åsikt. Studien har bedrivits med en kvalitativ uppläggning. Efter att ha studerat befintliga teorier och information på området, genomfördes en empirisk undersökning genom omfattande intervjuer via telefon med två revisorer i Storbritannien. Utifrån vår undersökning kom vi fram till att våra två respondenter över lag har en positiv inställning till harmoniseringen samt att de anser harmoniseringen vara fördelaktig för börsnoterade företag i Storbritannien, men att implementeringen av de standardiserade redovisningsprinciperna är förknippad med ett flertal svårigheter, framför allt en hög kostnad.