Spillemyndighedens Årsberetning for 2012 The Danish Gambling Authority Annual Report 2012

Størrelse: px
Starte visningen fra side:

Download "Spillemyndighedens Årsberetning for 2012 The Danish Gambling Authority Annual Report 2012"

Transkript

1 Spillemyndighedens Årsberetning for 2012 The Danish Gambling Authority Annual Report 2012 Marts 2013 March 2013

2 Udgivet af Spillemyndigheden Marts 2013 ISBN Tryk Rosendahls Schults Grafisk Published by the Danish Gambling Authority March 2013 ISBN Print Rosendahls Schults Grafisk

3 Indhold Table of contents Forord 4 Spillemyndigheden 8 Den nye spillelovgivning 12 Spilmarkedet i tal 20 Det regulerede marked 26 Væddemål og onlinekasino 31 Monopolerne 37 Spilleautomater 41 Landbaserede kasinoer 43 Almennyttigt lotteri 45 Offentlige pokerturneringer 48 Ludomani 50 Internationalt samarbejde 53 Introduction 4 The Danish Gambling Authority 8 The new gambling legislation 12 The gambling market in figures 20 The regulated market 26 Betting and online casinos 31 Monopoly operators 37 Gaming machines 41 Land-based casinos 43 Charitable lotteries 45 Public poker tournaments 48 Problem gambling 50 International cooperation 53 3

4 Forord Introduc on Det er mig en fornøjelse at indlede denne første årsberetning fra Spillemyndigheden. Den 1. januar 2012 var en vigtig dag for det danske spilmarked og for Spillemyndigheden. Efter en længere lovgivningsproces og med spillelovens enstemmige vedtagelse i Folketinget i juni 2010, kom vi i gang med at administrere et delvist liberaliseret spilmarked. Der er med spilleloven skabt en adskillelse mel - lem de spil, som er liberaliserede (vædde mål og onlinekasino), og de spil, der er knyttet til monopolet (lotteri, skrabespil og klasselotteri). Samtidig fortsætter reglerne for de landbaserede ka si noer, landbaserede spilleautomater, almennyttige lotterier og offtentlige pokerturneringer. En af de væsentligste parametre i den danske spillelovgivning er stadig kravet om at beskytte spillerne uanset hvilket spil, der spilles på. Spillerne skal have mulighed for at spille i trygge, regulerede rammer. Et større udbud af onlinespil forstærker kravet til forbrugerbeskyttelse. I 2012 udstedte vi et betydeligt antal tilladelser fordelt på mange forskellige spiludbydere og efterlod dermed kun ringe plads til ulovligt spil - udbud. Det fortsatte forbud mod reklame for ulovligt spiludbud bidrog også til at spænde ben for ulovlige spiludbydere. It is my great pleasure to introduce the Danish Gambling Authority s first annual report. 1 January 2012 was an important date for the Danish gambling market and the Danish Gambling Authority. After a lengthy legislative process and the unanimous passing of the Gambling Act by the Danish parliament in June 2010, we em - barked on the work of administering a partially liberalised gambling market. The Gambling Act has created a distinction between liberalised games (betting and online casino games) and monopolised games (lotteries, scratch cards and class lottery). However, the rules governing land-based casinos, land-based gaming machines, charitable lotteries and public poker tournaments remain in force. The need to protect players regardless of the game played continues to be a key parameter of the Danish gambling legislation. Players must be able to play within a safe, regulated framework. The growing number of online games increases the need for consumer protection. In 2012, we issued a considerable number of licences to a wide variety of gambling providers. This left illegal gambling providers with very limited room for manoeuvre. The continued ban 4

5 Lovens mulighed for at blokere for ulovligt spiludbud er et vigtigt redskab. I det forgangne år håndterede vi ca. 50 spiludbydere med tilsammen over 100 hjemmesider med ulovligt udbud af spil. Størstedelen af spiludbyderne valgte at efterkomme vores henstilling om at stoppe spiludbuddet, men 20 hjemmesider måtte blokeres efter en kendelse fra fogedretten. Overvågning af det ulovlige marked var og er, sammen med udstedelse af tilladelser, en af vores vigtigste opgaver. Som et led i at beskytte spillerne og bidrage til at bekæmpe spilafhængighed har vi desuden oprettet et register (ROFUS), hvor spillere frivilligt kan udelukke sig fra spilsider, enten midlertidigt eller permanent. Det er et krav, at spiludbyderne kontrollerer, at spillerne ikke står i registret, før et spil påbegyndes. Vores frivillige mærkningsordning, det runde mærke med godkendt af Spillemyndigheden, bidrager også til spillernes tryghed. Der findes forskellige måder at regulere spil på i verden og ikke mindst i Europa, og mange har fulgt vores første år med spænding ville den danske model leve op til forventningerne, tilgodese de mange hensyn bag loven og skabe trygge rammer for spillerne? Det ulovlige spilmarked vurderes efter vores bedst mulige skøn at være på 5 procent eller derunder. Dertil kommer, at langt on advertising for illegal games also made life difficult for illegal gambling providers. The statutory right to block illegal gambling websites is an important tool. Last year, we dealt with about 50 gambling providers operating illegal games on more than 100 websites. Most of these decided to comply with our request to stop providing the games, but 20 websites had to be blocked after the Bailiff s Court had granted an injunction. Together with the issuing of licences, surveillance of the illegal market continues to be one of our main tasks. As part of our efforts to protect players and help combat problem gambling, we have also set up a register (ROFUS) where players can voluntarily exclude themselves from gambling websites, temporarily or permanently. Before starting a game, gambling providers are required to check that players are not listed in the register. Our voluntary labelling scheme, the round label dis playing the words approved by the Danish Gamb ling Authority, also helps to protect players. There are many ways of regulating the gambling industry in the world, not least in Europe, and many have followed our first year with keen interest. Would the Danish model live up to expectations, meet the many objectives of the Act and create a safe framework for players? 5

6 størstedelen af de spiludbydere, som i 2012 fik tilladelse til onlinespiludbud, har fået ændret deres tilladelse fra etårige til femårige tilladelser, ligesom vi stadig modtager ansøgninger fra enkelte nye spiludbydere. I mine øjne tyder disse positive resultater på, at det nye, delvist liberaliserede marked, er kommet godt fra start blev båret frem af mange gode kræfter. Jeg vil gerne fremhæve det konstruktive samarbejde med de mange medspillere, vi er så privilegerede at have i Danmark inden for spilleautomater, landbaserede kasinoer og væddemål, almennyttige foreninger, turneringspoker, monopolspil og onlinekasino. Der er stor vilje til dialog og et reelt ønske om at agere lovligt i Danmark, og dette har spillet en væsentlig rolle i bekæmpelsen af modspillerne, de ulovlige udbydere. De danske spillere har også en stor del af æren for, at det danske spilmarked ser ud, som det gør. Et af de stærkeste værktøjer mod det ulovlige spilmarked er, at de danske spillere vælger de spil, som bliver udbudt i kontrollerede rammer. På den måde viser spillerne, at de ser de mange fordele ved det lovlige spiludbud, og støtter derved spiludbyderne i at bidrage til det danske samfund. Vores værdifulde internationale relationer har også spillet en vigtig rolle. De har inspireret en By estimate, we believe that the illegal gambling market accounts for 5 percent or less of the total market. Moreover, by far most of the gambling providers that received online gaming licences in 2012 have had their licences extended from oneto five-year licences and we have also had several new applicants during the year. To me, these positive results indicate that the new partially liberalised market has had a successful start. Many favourable factors contributed to the positive results in I would like to emphasise the constructive cooperation with the many partners and stake holders that we are privileged to have in Denmark within the areas of gaming machines, land-based casinos and betting, nonprofit associations, poker tournaments, mono - polised games and online casinos. They have a strong desire to engage in dialogue and a genuine wish to act legally in Denmark, and this has played a significant role in the fight against their counterparts, the illegal gambling providers. Danish players can also take a great deal of the credit for the current state of the Danish gambling market. One of the most powerful tools against the illegal gambling market is Danish players decision to play the games provided within a regulated framework. In that way, players show that they see the many advantages 6

7 lang række administrative tiltag, og kolleger fra andre spillemyndigheder har beredvilligt øset af deres erfaring på områder, som var nye for os i Danmark. I 2013 ser vi frem til en modernisering af vores kontrol af de landbaserede kasinoer og regelsættet for almennyttige lotterier. Vi skal lære mere om online spiludbydernes virksomhed. Vi skal konsolidere administrationen af vores mange nye opgaver. Og vi skal fortsat sikre, at vi leverer, det vi skal i forhold til de gebyrer, der betales for vores ydelser. På gensyn i 2013! Birgitte Sand Direktør for Spillemyndigheden of legal games, thus helping gambling providers to contribute to Danish society as a whole. Our valuable international relations have also played an important role. They have inspired us to take a large number of administrative initiatives, and our colleagues at the other gambling authorities have been more than willing to share their experience in areas that were new to us in Denmark. In 2013, we look forward to modernising our supervision of land-based casinos and the charit - able lottery rules. We also need to learn more about the online gambling business and consolidate the administration of our many new tasks. Finally, we must ensure that the services we provide continue to match the fees paid for them. Looking forward to seeing you in 2013! Birgitte Sand Director of the Danish Gambling Authority 7

8 Spillemyndigheden The Danish Gambling Authority Spillemyndigheden blev dannet i forbindelse med lov om gevinstgivende spilleautomater fra Dengang var vi ca. 20 årsværk. I modsætning til de fleste andre myndigheder er vi næsten fuldstændig gebyrfinansieret via de interessenter, som vi udsteder tilladelser til og fører kontrol med. I starten bestod opgaven i at udstede tilladelser og føre kontrol på spilleautomatområdet, men fra 2003 kom Statskontrollen ved Dansk Tipstjeneste og kontrollen med Klasselotteriet til. Med den udvidelse fik vi også ansvaret for at overvåge spilmarkedet. I 2010 blev kontrol og administration af turneringspoker en del af vores ansvarsområde, og i 2011 kom tilsynet med de landbaserede kasinoer. Med ikrafttrædelsen af den nye spillelov pr. 1. januar 2012 fulgte den seneste udvidelse, hvor Spillemyndigheden fik ansvaret for almennyttige lotterier og det nye lovregulerede område på markedet, nemlig udbud af væddemål og onlinekasino. For at klare de nye opgaver har vi forøget vores kapacitet markant. Fra i 2010 at være ca. 30 ansatte i den centrale enhed og 15 regionale årsværk tæller vi i dag op mod 100 medarbejdere. Cirka halvdelen er placeret i de tre kontorer i Spillemyndighedens hovedsæde i Høje-Taastrup. De øvrige medarbejdere er hovedsagelig fordelt The Danish Gambling Authority was established in connection with the introduction of the Act on Prize Gaming Machines in At that time, we had about 20 full-time employees. Unlike most other public authorities, we are almost entirely financed by fees from the interested parties whom we supervise and to whom we issue licences. Initially, our task was to issue licences and supervise the gaming machine sector, but in 2003 the function of State Control of Dansk Tipstjeneste (football pools) and the supervision of Klasselotteriet (the Danish Class Lottery) were added, along with responsibility for supervising the gambling market. In 2010, the supervision and administration of poker tournaments became part of our responsibilities, followed in 2011 by the supervision of land-based casinos. With the new Gambling Act, which came into force on 1 January 2012, we experienced the most recent extension of our area when we received the responsibility for charitable lotteries and the newly regulated part of the market i.e. betting and online casinos. To manage the new tasks, we have increased our capacity significantly. In 2010, the central unit had about 30 and the regional units about 15 fulltime employees, while today we have almost 100 8

9 på flere steder i landet og er organisatorisk tilknyttet vores to regionale indsatsafdelinger. employees. About half of the employees are based in the three divisions at the Danish Gam - bling Authority s headquarter in Høje-Taastrup. The others are mainly based at several locations across the country, and are organisationally attached to our two regional enforcement units. Opgaver Vores opgaver spænder over en række forskellige fagområder, der ofte løses på tværs af de organisatoriske enheder. I praksis er der tale om en form for matrice-organisation, hvor fagområderne er forankret i et af de tre kontorer, men hvor medarbejdernes ekspertise fra alle fem enheder samtidig udnyttes til såvel tværgående projektarbejde som til konkret opgaveløsning forankret i andre enheder end medarbejderens egen. Responsibilities We are responsible for a number of different functions, and often work across the various organisational units. In practice, our organisation is a form of matrix organisation whose functions are rooted in one of the three divisions, but where the expertise of employees in all five units is also used for both cross-functional projects and specific tasks originating in another unit than that of the employee in question. 9

10 I hovedtræk beskæftiger vi os med ministerbetjening, sagsbehandling og lovfortolkning samt overvågning og kontrol af spilmarkedet. Langt størstedelen af den kontrol, der kræver en fysisk tilstedeværelse på et spilsted, fx et kasino eller en spillehal, er forankret i de regionale indsatsafdelinger, mens onlinemarkedet og monopolspillene typisk bliver håndteret fra Høje-Taastrup. Vi er endvidere aktive internationalt, både i forhold til samarbejdet med andre spillemyndigheder og spilindustrien generelt. Organisering Spillemyndigheden har altid været en del af Skatteministeriet og var ved oprettelsen i 2000 en særlig enhed i det daværende Told og Skat. Da Lov om Spil trådte i kraft den 1. januar 2012, blev vi en selvstændig enhed, og med Skatteministeriets seneste reorganisering den 1. januar 2013 er vi blevet en styrelse på linje med SKAT og Landsskatteretten. Our primary tasks include providing services for the Ministery of Taxation in the field of gambling, processing cases, interpretation of statutes as well as supervision and control of the gambling market. The regional enforcement units are responsible for most of the supervision requiring a physical presence at gambling premises, e.g. a casino or a gambling arcade, whereas the online market and monopolised games are typically managed from our headquarter. Moreover, we are active at an international level, cooperating with other gambling authorities and the gambling industry in general. Organisation The Danish Gambling Authority has always been part of the Danish Ministry of Taxation, and when established in 2000 it was a special unit of the then Central Customs and Tax Administration. When the Gambling Act came into force on 1 January 2012, the Authority became an independent unit, and when the Danish Mini - stry of Taxation was reorganised as of 1 January 2013 we became an agency on a par with the Danish Tax Authority (SKAT) and the National Tax Tribunal (Landsskatteretten). 10

11 Selv om vi i dag er en styrelse, arbejder vi fortsat tæt sammen med SKAT. Vi fastholder vores samarbejde på blandt andet indsatsområdet og har en naturlig kontakt omkring de forskellige afgifter, som spil om penge er pålagt, og som SKAT administrerer. Although we are now an agency, we still work closely with the Tax Authority. We continue to cooperate on issues relating to our areas of responsibility, i.e. the various taxes applying to gambling for money which are managed by the Tax Authority. 11

12 Den nye spillelovgivning The new gambling legislation Der har længe været tilløb til at ændre spillelovgivningen. Diskussionen om hvorvidt det danske spilmarked skulle liberaliseres eller om monopolet skulle fastholdes har bølget frem og tilbage. Internationalt har der også været betydelig interesse for den seneste danske lovgivning på området og den efterfølgende udmøntning. Modernisering af spillelovgivningen En modernisering af spillelovene var tiltrængt, da den tidligere lovgivning om spil var delvis baseret på mere end 100 år gamle love, ligesom den var fordelt på flere ministerier. Desuden tog lovgivningen ikke længere tilstrækkeligt højde for de udfordringer, som følger af et moderne kommunikationssamfund. Behovet for at modernisere spillelovgivningen skal også ses i lyset af presset fra ulovlige spil - udbydere og ulovlig markedsføring rettet mod Danmark. Presset var blevet så stort, at det havde konsekvenser for monopolet. Udbuddet af spil har udviklet sig de seneste år til at være en stor salgsvare på internettet især efter at online poker blev introduceret. Det har øget konkurrencen og givet danskerne et større udvalg af spilprodukter. A change of Danish gambling legislation has long been in the pipeline. Various views on whether to liberalise the Danish gambling market or to maintain the monopoly have bounced back and forth in the discussion. The latest Danish legislation and its subsequent implementation have attracted significant interest internationally. Modernisation of Danish gambling legislation A modernisation of Danish gambling legislation was overdue, as the former gambling legislation was based on statutes over a century old and administered by several ministries. Moreover, the legislation could no longer meet the challenges of a modern communication society. The need to modernise Danish gambling legislation should also be seen in the light of the pressure that illegal gambling providers and illegal marketing were bringing to bear on Denmark. The pressure had grown so intense that it was affecting the monopoly. Over the past years the supply of games sold on the Internet has boomed, especially since the introduction of online poker games. Competition has intensified, and Danes now enjoy a far wider range of gambling products. 12

13 På den baggrund blev der udvekslet erfaringer med andre nationale spillemyndigheder, der blev indsamlet viden om andres lovgivning og analyseret fordele og ulemper ved forskellige reguleringsmodeller. Med den danske lovgivning blev der skabt grundlag for et attraktivt spilmarked, hvor danske og udenlandske spiludbydere kan se en fordel i at være en aktiv medspiller på et legalt, velreguleret marked. Samtidig har målet med lovgivningen fra begyndelsen været at kanalisere danskernes spil ind i kontrollerede rammer og forebygge negative sociale følgevirkninger for spillerne og samfundet. Politisk aftale om et delvist liberaliseret spilmarked I begyndelsen af 2010 indgik VK-regeringen, Socialdemokraterne, Dansk Folkeparti, Socialistisk Folkeparti, Det Radikale Venstre og Liberal Alliance aftale om en ny regulering af det danske spilmarked. Against that background, experience was exchanged with other gambling authorities, knowledge on foreign legislation was obtained and advantages and drawbacks of different regulatory models were analysed. The Danish legislation created a basis for an attractive gambling market in which Danish and foreign gambling providers could see an advantage in being an active player in a legal, regulated market. From the outset, Danish legislation also aimed at channelling Danish gambling activities into a regulated framework and preventing negative social effects for the players and society as a whole. Political agreement on partial liberalisation of the gambling market At the beginning of 2010, the liberal-conser - vative government (the Liberal Party and the Conservative Party), the Social Democrats, the Danish People's Party, the Socialist People's Party, the Danish Social-Liberal Party and the Liberal Alliance entered into an agreement to reregulate the Danish gambling market. 13

14 Regulering af spil blev samlet i en lovgivning bestående af en spillelov, en afgiftslov, en uddelingslov og en ejerskabslov. Nogle af de vigtigste elementer var at: Skabe en klar grænsedragning mellem de monopoliserede spil og de liberaliserede spil, så udbyderne af de monopoliserede spil beskyttes mod konkurrence fra spiludbydere, som ikke har tilladelse til at udbyde monopolspil. Indføre et tilladelsessystem, så spil om penge kun kan udbydes i Danmark efter opnåelse af tilladelse. Etablere regler til at sikre et ansvarligt spiludbud, der blandt andet medvirker til at bekæmpe spilafhængighed (ludomani). Etablere afskærmning mod ulovlige spiludbydere ved betalingsblokering, internetblokering samt fastholdelse af det gældende reklameforbud. Fastsætte en afgift på 20 procent af bruttospilleindtægten (indskud fratrukket gevinster) på den liberaliserede del af spilmarkedet for væddemål og onlinekasinospil, inklusiv online pokerspil. Derudover var der i aftalen enighed om at forhøje beløbet til ludomanibekæmpelse og etablere en ny udlodningsmodel. Udlodningen er koblet til overskuddet fra Klasselotteriet og monopoldelen i Danske Spil, mens der ikke længere udlod- As a result of the agreement, the legislation governing the gambling market came to consist of the Gambling Act, the Gambling Tax Act, the Profit Distribution Act and the Ownership Act. Some of the main elements were to: Create a clear distinction between monopolised games and liberalised games to protect the providers of monopolised games against competition from gambling providers without a licence to provide monopolised games. Introduce a licence system to ensure that gambling for money may only be provided in Denmark if a licence has been obtained. Establish rules ensuring a responsible supply of games and thus help combat problem gambling, among other things. Create a safeguard against illegal gambling providers by payment and internet blocking as well as maintaining the current ban on advertising. Introduce a 20 percent tax on gross gambling revenue (stakes less winnings) in the liberalised part of the gambling market for betting and online casino games (including online poker games). Moreover, the parties agreed to raise the amount earmarked for combating problem gambling and to establish a new distribution model. The distribution is connected to the profits from Klasselot- 14

15 des overskud fra den del af Danske Spil, der nu opererer på det liberaliserede marked. Spillelovgivningen blev vedtaget af et enigt Folketing den 4. juni Årsagen til, at der gik forholdsmæssig lang tid, før loven kunne træde i kraft var, at der blev indleveret to klager vedrørende statsstøtte for EU-Kommissionen. Det blev gjort gældende, at afgiften på onlinespil (20 procent) og ikke-onlinespil (op til procent) på spilleautomater og kasinospil burde være ens. Den 14. december 2010 meddelte Kommissionen, at den ville indlede en nærmere undersøgelse af, hvorvidt afgiftsforskellen udgjorde statsstøtte i strid med EUF-traktaten. På grund af statsstøttesagen om spilleafgiftsloven var det ikke muligt at sætte loven i kraft, og der gik knap et år, før der blev truffet afgørelse. EU- Kommissionen konkluderede, at loven, der liberaliserer spilmarkedet i Danmark og samtidig indfører lavere afgifter for onlinekasinoer end for landbaserede kasinoer, var i overensstemmelse med EU s statsstøtteregler. Begrundelsen var, at liberaliseringens positive virkninger mere end opvejer eventuelle konkurrenceforvridninger. EU-Kommissionens konklusion betød, at den ventede liberalisering af det danske spilmarked kunne træde i kraft. teriet (the Danish Class Lottery) and the monopolised part of Danske Spil, whereas profits are no longer distributed from the part of Danske Spil now operating in the liberalised market. The Danish parliament unanimously passed the gambling legislation on 4 June The relative delay in the legislation s entry into force occurred because two complaints were filed with the European Commission concerning state aid. It was submitted that the tax on online games (20 percent) and non-online games (up to percent) on gaming machines and casino games should be identical. On 14 December 2010, the European Commission declared its decision to initiate a thorough investigation of whether the tax difference constitu ted a state aid in violation of the EC Treaty. Because of the ongoing state aid case concerning the Gambling Tax Act, the Act could not be introduced, and the Commission did not reach a decision until almost a year later. It concluded that the Act, which would liberalise the gambling market in Denmark and introduce lower taxes for online casinos than for land-based casinos, complied with EU rules on state aid. The reasoning was that the positive effects of the liberali - sation more than offset any distortion of competition. With the European Commission s 15

16 Den 30. november 2011 blev der til EU-Domstolen indleveret en stævning mod Kommissionen i anledning af dennes afgørelse. Sagen er stadig verserende. Lov om spil Lov om spil omfatter spil, der bliver udbudt eller arrangeret i Danmark og Grønland. Loven omfatter ikke Færøerne. Lovens fire bærende hensyn og formål er: at holde forbruget af spil om penge på et moderat niveau, at beskytte unge eller andre udsatte personer mod at blive udnyttet gennem spil eller udvikle afhængighed af spil, at beskytte spillerne ved at sikre, at spil udbydes på en rimelig, ansvarlig og gennemsigtig måde, og at sikre offentlig orden og forhindre, at spil tjener som støtte til kriminalitet. Samlet set er loven egnet, nødvendig og forholdsmæssig i forhold til at varetage de ovenfor nævnte hensyn til at bekæmpe spilafhængighed og misbrug af spil til hvidvask af penge, bedrageri eller andre kriminelle formål. Hensigten med at samle regulering af alt spil hos én myndighed, Spillemyndigheden, er at skabe conclusion, the long-awaited liberalisation of the Danish gambling market could take effect. On 30 November 2011, the European Commission's decision was appealed to the Court of Justice of the European Union. The proceedings are still pending. The Gambling Act The Gambling Act covers games that are provided or organised in Denmark and Greenland. The Act does not extend to the Faroe Islands. The Act has four principal objectives: to keep the use of gambling for money at a moderate level; to protect young people or other vulnerable persons against exploitation through gambling and gambling addiction; to protect players by ensuring that games are provided in a reasonable, responsible and transparent manner; and to protect public order and prevent gambling from reinforcing criminal activities. Overall, the Act is fitting, necessary and proportionate in terms of meeting the above objectives to combat problem gambling and abuse of gambling for money laundering, fraud or other criminal activities. 16

17 en mere ensartet administration og håndtering af reglerne. De eneste undtagelser er Landbrug s - lotteriet og Almindeligt Dansk Vare- og Industrilotteri, som fortsat er under tilsyn af Justits mini - steriet. Med hjemmel i loven er der udstedt 8 bekendtgørelser: Bekendtgørelse om Spillemyndigheden Bekendtgørelse om onlinekasino Bekendtgørelse om online væddemål Bekendtgørelse om landbaseret væddemål Bekendtgørelse om landbaserede kasinoer Bekendtgørelse om gevinstgivende spille - automater Bekendtgørelse om almennyttige lotterier Bekendtgørelse om tilbagebetalingsprocenter for visse spil. The purpose of gathering all gambling le gislation in one public authority, the Danish Gambling Authority, was to standardise the administration and application of the rules. The only exceptions are the Agricultural Lottery and the General Merchandise and Industry Lottery, which have remained under the supervision of the Ministry of Justice. Eight executive orders have been issued under the Act: Executive order on the Gambling Authority Executive order on online casinos Executive order on online betting Executive order on land-based betting Executive order on land-based casinos Executive order on prize gaming machines Executive order on charitable lotteries Executive order on payout rates for certain games. 17

18 Vi var fra begyndelsen, både ved fremsættelse af lovforslaget og ved den senere vedtagelse, bevidste om, at der i første omgang ikke skulle ske større ændringer i forhold til landbaserede kasinoer og almennyttige lotterier. Begge områder er overtaget fra Justitsministeriet og ønsket var at modernisere områderne efter overdragelsen. Mærkningsordningen For at spillerne kan skelne mellem lovlige og ulovlige spiludbydere, er der på vores hjemmeside en liste over lovlige spiludbydere, både online og landbaserede. Desuden skal det fremgå af onlinetilladelsesindehavernes hjemmesider, at de har tilladelse fra og er under opsyn af Spillemyndigheden. Da den nye spillelov trådte i kraft, lancerede vi også en mærkningsordning, som skal skabe tryghed omkring spil og hjælpe spillere med at gennemskue hvilke spiludbydere, der har tilladelse til at udbyde spil. Mærket medvirker dermed til at beskytte spillerne. I første omgang fik spiludbydere med tilladelse til at udbyde væddemål og onlinekasino mulighed for at anvende mærket i deres markedsføring. De tog godt imod mærkningsordningen, som derefter blev udvidet til at omfatte stort set alle spil udbydere, der har tilladelse til at udbyde From the beginning both when the bill was introduced and later when it was passed we were aware that no major changes were to be made initially to land-based casinos and charitable lotteries. Both sectors had been transferred from the Ministry of Justice, and it was the intention to modernise both after the transfer. Labelling scheme To enable players to distinguish between legal and illegal gambling providers, our website displays a list of legal gambling providers, both online and land-based. Moreover, the websites of gambling providers must state that they are licensed and under the supervision of the Danish Gambling Authority. Since the new gambling legislation came into force, we have also launched a labelling scheme aimed at providing safety in relation to games and enabling players to see which gambling providers are licensed to provide games. In that way, the scheme helps to protect consumers. At first, only gambling providers licensed to provide betting and online casinos were using the label in their marketing material. They welcomed the labelling scheme, which later was extended to all gambling providers licensed to provide gambling in Denmark. Today most licence hol- 18

19 spil i Danmark. I dag anvender størstedelen af tilladelsesindehaverne mærket på deres hjemmesider og spilsteder samt i deres markedsføring. Det skal understreges, at mærkningsordningen er et tilbud og ikke et påbud. ders use the label on their websites, at their gambling premises and in their marketing material. It is important to emphasise that the labelling scheme is voluntary. 19

20 Spilmarkedet i tal The gambling market in figures Når forskellige spiltyper skal sammenlignes, er det mest enkelt at benytte bruttospilleindtægt (BSI), som er indskud fratrukket gevinster. BSI viser, hvor meget spillerne reelt bruger på spil og dermed spillernes tab. I 2012 var den samlede BSI i Danmark ca. 7,5 mia. kr. Det svarer til, at hver dansker over 18 år årligt bruger ca kr. på spil. På den baggrund fordeler det danske spilmarked sig således: To compare the various types of games, the simplest approach is to compare gross gambling revenue, ie stake less winnings. The gross gamb - ling revenue shows how much players actually spend on gambling and consequently their losses. In 2012, the total gross gambling revenue in Denmark was about DKK 7.5 billon. This is equivalent to each Dane over the age of 18 spending about DKK 1,700 on gambling each year. Against this background, the Danish gambling market is made up as follows: Væddemål ,7 % Betting Onlinekasino ,6 % Online casino Spilleautomater ,3 % Gaming machines Landbaserede kasinoer 345 4,6 % Land-based casinos Danske Lotteri Spil ,1 % Danske Lotteri Spil Klasselotteriet 235 3,1 % The Class Lottery Andre lotterier (estimat) 345 4,6 % Other lotteries (estimate) Total % Total Bruttospilleindtægt i 2012 i ca. mio. kr. Samlet set udgør de spil, som Danske Lotteri Spil udbyder, den største andel af det samlede BSI for spil i Danmark med en andel på mere end 35 procent. Gross gambling revenue in 2012 (approx. million DKK) Overall, the games provided by Danske Lotteri Spil make up the major share of total gross gambling revenue in Denmark with a share of more than 35 percent. 20

Engelsk. Niveau C. De Merkantile Erhvervsuddannelser September 2005. Casebaseret eksamen. www.jysk.dk og www.jysk.com.

Engelsk. Niveau C. De Merkantile Erhvervsuddannelser September 2005. Casebaseret eksamen. www.jysk.dk og www.jysk.com. 052430_EngelskC 08/09/05 13:29 Side 1 De Merkantile Erhvervsuddannelser September 2005 Side 1 af 4 sider Casebaseret eksamen Engelsk Niveau C www.jysk.dk og www.jysk.com Indhold: Opgave 1 Presentation

Læs mere

Engelsk. Niveau D. De Merkantile Erhvervsuddannelser September Casebaseret eksamen. og

Engelsk. Niveau D. De Merkantile Erhvervsuddannelser September Casebaseret eksamen.  og 052431_EngelskD 08/09/05 13:29 Side 1 De Merkantile Erhvervsuddannelser September 2005 Side 1 af 4 sider Casebaseret eksamen Engelsk Niveau D www.jysk.dk og www.jysk.com Indhold: Opgave 1 Presentation

Læs mere

Portal Registration. Check Junk Mail for activation . 1 Click the hyperlink to take you back to the portal to confirm your registration

Portal Registration. Check Junk Mail for activation  . 1 Click the hyperlink to take you back to the portal to confirm your registration Portal Registration Step 1 Provide the necessary information to create your user. Note: First Name, Last Name and Email have to match exactly to your profile in the Membership system. Step 2 Click on the

Læs mere

Vores mange brugere på musskema.dk er rigtig gode til at komme med kvalificerede ønsker og behov.

Vores mange brugere på musskema.dk er rigtig gode til at komme med kvalificerede ønsker og behov. På dansk/in Danish: Aarhus d. 10. januar 2013/ the 10 th of January 2013 Kære alle Chefer i MUS-regi! Vores mange brugere på musskema.dk er rigtig gode til at komme med kvalificerede ønsker og behov. Og

Læs mere

Spillemyndighedens Årsberetning for 2013 The Danish Gambling Authority Annual Report 2013

Spillemyndighedens Årsberetning for 2013 The Danish Gambling Authority Annual Report 2013 Spillemyndighedens Årsberetning for 2013 The Danish Gambling Authority Annual Report 2013 Marts 2014 March 2014 Udgivet af Spillemyndigheden Marts 2014 ISBN 978 87 7121 782 7 Tryk Rosendahls Schults Grafisk

Læs mere

Sport for the elderly

Sport for the elderly Sport for the elderly - Teenagers of the future Play the Game 2013 Aarhus, 29 October 2013 Ditte Toft Danish Institute for Sports Studies +45 3266 1037 ditte.toft@idan.dk A growing group in the population

Læs mere

FEMR seminar den 23. april 2010 om den kom m ende spillelovgivning. Nina Henningsen

FEMR seminar den 23. april 2010 om den kom m ende spillelovgivning. Nina Henningsen FEMR seminar den 23. april 2010 om den kom m ende spillelovgivning Nina Henningsen Partner Indhold I. Den eksisterende lovgivning om spil II. Hvorfor en delvis liberalisering af den eksisterende lov om

Læs mere

Privat-, statslig- eller regional institution m.v. Andet Added Bekaempelsesudfoerende: string No Label: Bekæmpelsesudførende

Privat-, statslig- eller regional institution m.v. Andet Added Bekaempelsesudfoerende: string No Label: Bekæmpelsesudførende Changes for Rottedatabasen Web Service The coming version of Rottedatabasen Web Service will have several changes some of them breaking for the exposed methods. These changes and the business logic behind

Læs mere

Trolling Master Bornholm 2014

Trolling Master Bornholm 2014 Trolling Master Bornholm 2014 (English version further down) Populært med tidlig færgebooking Booking af færgebilletter til TMB 2014 er populært. Vi har fået en stribe mails fra teams, som har booket,

Læs mere

NOTIFICATION. - An expression of care

NOTIFICATION. - An expression of care NOTIFICATION - An expression of care Professionals who work with children and young people have a special responsibility to ensure that children who show signs of failure to thrive get the wright help.

Læs mere

Userguide. NN Markedsdata. for. Microsoft Dynamics CRM 2011. v. 1.0

Userguide. NN Markedsdata. for. Microsoft Dynamics CRM 2011. v. 1.0 Userguide NN Markedsdata for Microsoft Dynamics CRM 2011 v. 1.0 NN Markedsdata www. Introduction Navne & Numre Web Services for Microsoft Dynamics CRM hereafter termed NN-DynCRM enable integration to Microsoft

Læs mere

User Manual for LTC IGNOU

User Manual for LTC IGNOU User Manual for LTC IGNOU 1 LTC (Leave Travel Concession) Navigation: Portal Launch HCM Application Self Service LTC Self Service 1. LTC Advance/Intimation Navigation: Launch HCM Application Self Service

Læs mere

An expression of care Notification. Engelsk

An expression of care Notification. Engelsk An expression of care Notification Engelsk Kolding Kommune Senior- og Socialforvaltningen, Familierådgivningen Professionals who work with children and young have a special responsibility to ensure that

Læs mere

Basic statistics for experimental medical researchers

Basic statistics for experimental medical researchers Basic statistics for experimental medical researchers Sample size calculations September 15th 2016 Christian Pipper Department of public health (IFSV) Faculty of Health and Medicinal Science (SUND) E-mail:

Læs mere

BILAG 8.1.B TIL VEDTÆGTER FOR EXHIBIT 8.1.B TO THE ARTICLES OF ASSOCIATION FOR

BILAG 8.1.B TIL VEDTÆGTER FOR EXHIBIT 8.1.B TO THE ARTICLES OF ASSOCIATION FOR BILAG 8.1.B TIL VEDTÆGTER FOR ZEALAND PHARMA A/S EXHIBIT 8.1.B TO THE ARTICLES OF ASSOCIATION FOR ZEALAND PHARMA A/S INDHOLDSFORTEGNELSE/TABLE OF CONTENTS 1 FORMÅL... 3 1 PURPOSE... 3 2 TILDELING AF WARRANTS...

Læs mere

Bilag. Resume. Side 1 af 12

Bilag. Resume. Side 1 af 12 Bilag Resume I denne opgave, lægges der fokus på unge og ensomhed gennem sociale medier. Vi har i denne opgave valgt at benytte Facebook som det sociale medie vi ligger fokus på, da det er det største

Læs mere

Trolling Master Bornholm 2016 Nyhedsbrev nr. 3

Trolling Master Bornholm 2016 Nyhedsbrev nr. 3 Trolling Master Bornholm 2016 Nyhedsbrev nr. 3 English version further down Den første dag i Bornholmerlaks konkurrencen Formanden for Bornholms Trollingklub, Anders Schou Jensen (og meddomer i TMB) fik

Læs mere

Appendix 1: Interview guide Maria og Kristian Lundgaard-Karlshøj, Ausumgaard

Appendix 1: Interview guide Maria og Kristian Lundgaard-Karlshøj, Ausumgaard Appendix 1: Interview guide Maria og Kristian Lundgaard-Karlshøj, Ausumgaard Fortæl om Ausumgaard s historie Der er hele tiden snak om værdier, men hvad er det for nogle værdier? uddyb forklar definer

Læs mere

Asking whether there are commission fees when you withdraw money in a certain country

Asking whether there are commission fees when you withdraw money in a certain country - General Can I withdraw money in [country] without paying fees? Kan jeg hæve penge i [land] uden at betale gebyrer? Asking whether there are commission fees when you withdraw money in a certain country

Læs mere

Asking whether there are commission fees when you withdraw money in a certain country

Asking whether there are commission fees when you withdraw money in a certain country - General Kan jeg hæve penge i [land] uden at betale gebyrer? Can I withdraw money in [country] without paying fees? Asking whether there are commission fees when you withdraw money in a certain country

Læs mere

ON 16 25% LINE SPILLE VÆDDEMÅL MATER LOTTERIER K A S I N O HESTE

ON 16 25% LINE SPILLE VÆDDEMÅL MATER LOTTERIER K A S I N O HESTE Året i tal 2017 Generel markedsandel Samlet BSI for det danske spilmarked var 9,2 mia. kr. i 2017. BSI for spilleautomater: 1,5 mia. kr.; Landbaserede kasinoer: 0,4 mia. kr.; Lotterier: 3,1 mia. kr., heraf

Læs mere

Trolling Master Bornholm 2016 Nyhedsbrev nr. 5

Trolling Master Bornholm 2016 Nyhedsbrev nr. 5 Trolling Master Bornholm 2016 Nyhedsbrev nr. 5 English version further down Kim Finne med 11 kg laks Laksen blev fanget i denne uge øst for Bornholm ud for Nexø. Et andet eksempel er her to laks taget

Læs mere

Vina Nguyen HSSP July 13, 2008

Vina Nguyen HSSP July 13, 2008 Vina Nguyen HSSP July 13, 2008 1 What does it mean if sets A, B, C are a partition of set D? 2 How do you calculate P(A B) using the formula for conditional probability? 3 What is the difference between

Læs mere

Financing and procurement models for light rails in a new financial landscape

Financing and procurement models for light rails in a new financial landscape Financing and procurement models for light rails in a new financial landscape Jens Hoeck, Partner, Capital Markets Services 8 November 2011 Content 1. Why a need for rethinking 2. Criteria for a rethought

Læs mere

ATEX direktivet. Vedligeholdelse af ATEX certifikater mv. Steen Christensen stec@teknologisk.dk www.atexdirektivet.

ATEX direktivet. Vedligeholdelse af ATEX certifikater mv. Steen Christensen stec@teknologisk.dk www.atexdirektivet. ATEX direktivet Vedligeholdelse af ATEX certifikater mv. Steen Christensen stec@teknologisk.dk www.atexdirektivet.dk tlf: 7220 2693 Vedligeholdelse af Certifikater / tekniske dossier / overensstemmelseserklæringen.

Læs mere

Elite sports stadium requirements - views from Danish municipalities

Elite sports stadium requirements - views from Danish municipalities Elite sports stadium requirements - views from Danish municipalities JENS ALM Ph.d. student Malmö University jens.alm@mah.se Analyst Danish Institute for Sports Studies jens.alm@idan.dk Background Definitions

Læs mere

The River Underground, Additional Work

The River Underground, Additional Work 39 (104) The River Underground, Additional Work The River Underground Crosswords Across 1 Another word for "hard to cope with", "unendurable", "insufferable" (10) 5 Another word for "think", "believe",

Læs mere

From innovation to market

From innovation to market Nupark Accelerace From innovation to market Public money Accelerace VC Private Equity Stock market Available capital BA 2 What is Nupark Accelerace Hands-on investment and business developmentprograms

Læs mere

Trolling Master Bornholm 2016 Nyhedsbrev nr. 7

Trolling Master Bornholm 2016 Nyhedsbrev nr. 7 Trolling Master Bornholm 2016 Nyhedsbrev nr. 7 English version further down Så var det omsider fiskevejr En af dem, der kom på vandet i en af hullerne, mellem den hårde vestenvind var Lejf K. Pedersen,

Læs mere

Director Onboarding Værktøj til at sikre at nye bestyrelsesmedlemmer hurtigt får indsigt og kommer up to speed

Director Onboarding Værktøj til at sikre at nye bestyrelsesmedlemmer hurtigt får indsigt og kommer up to speed Director Onboarding Værktøj til at sikre at nye bestyrelsesmedlemmer hurtigt får indsigt og kommer up to speed 12. november 2014 Indhold Onboarding/Induction Nomineringsudvalg/vederlagsudvalg Page 2 Onboarding/Induction

Læs mere

Financial Literacy among 5-7 years old children

Financial Literacy among 5-7 years old children Financial Literacy among 5-7 years old children -based on a market research survey among the parents in Denmark, Sweden, Norway, Finland, Northern Ireland and Republic of Ireland Page 1 Purpose of the

Læs mere

Skatteministeriet J.nr Udkast

Skatteministeriet J.nr Udkast Skatteministeriet J.nr. 2017-437 Udkast Forslag til Lov om ændring af lov for Grønland om visse spil (Liberalisering af onlinebingo, heste- og hundevæddemål samt væddemål på kapflyvning med brevduer) 1

Læs mere

Unitel EDI MT940 June 2010. Based on: SWIFT Standards - Category 9 MT940 Customer Statement Message (January 2004)

Unitel EDI MT940 June 2010. Based on: SWIFT Standards - Category 9 MT940 Customer Statement Message (January 2004) Unitel EDI MT940 June 2010 Based on: SWIFT Standards - Category 9 MT940 Customer Statement Message (January 2004) Contents 1. Introduction...3 2. General...3 3. Description of the MT940 message...3 3.1.

Læs mere

Susan Svec of Susan s Soaps. Visit Her At:

Susan Svec of Susan s Soaps. Visit Her At: Susan Svec of Susan s Soaps Visit Her At: www.susansoaps.com Background Based on All-Natural Soap and Other Products Started Due to Experience with Eczema Common Beginning Transition to Business Started

Læs mere

The X Factor. Målgruppe. Læringsmål. Introduktion til læreren klasse & ungdomsuddannelser Engelskundervisningen

The X Factor. Målgruppe. Læringsmål. Introduktion til læreren klasse & ungdomsuddannelser Engelskundervisningen The X Factor Målgruppe 7-10 klasse & ungdomsuddannelser Engelskundervisningen Læringsmål Eleven kan give sammenhængende fremstillinger på basis af indhentede informationer Eleven har viden om at søge og

Læs mere

Experience. Knowledge. Business. Across media and regions.

Experience. Knowledge. Business. Across media and regions. Experience. Knowledge. Business. Across media and regions. 1 SPOT Music. Film. Interactive. Velkommen. Program. - Introduktion - Formål og muligheder - Målgruppen - Udfordringerne vi har identificeret

Læs mere

Design til digitale kommunikationsplatforme-f2013

Design til digitale kommunikationsplatforme-f2013 E-travellbook Design til digitale kommunikationsplatforme-f2013 ITU 22.05.2013 Dreamers Lana Grunwald - svetlana.grunwald@gmail.com Iya Murash-Millo - iyam@itu.dk Hiwa Mansurbeg - hiwm@itu.dk Jørgen K.

Læs mere

Trolling Master Bornholm 2015

Trolling Master Bornholm 2015 Trolling Master Bornholm 2015 (English version further down) Panorama billede fra starten den første dag i 2014 Michael Koldtoft fra Trolling Centrum har brugt lidt tid på at arbejde med billederne fra

Læs mere

Black Jack --- Review. Spring 2012

Black Jack --- Review. Spring 2012 Black Jack --- Review Spring 2012 Simulation Simulation can solve real-world problems by modeling realworld processes to provide otherwise unobtainable information. Computer simulation is used to predict

Læs mere

Hvor er mine runde hjørner?

Hvor er mine runde hjørner? Hvor er mine runde hjørner? Ofte møder vi fortvivlelse blandt kunder, når de ser deres nye flotte site i deres browser og indser, at det ser anderledes ud, i forhold til det design, de godkendte i starten

Læs mere

Sikkerhed & Revision 2013

Sikkerhed & Revision 2013 Sikkerhed & Revision 2013 Samarbejde mellem intern revisor og ekstern revisor - og ISA 610 v/ Dorthe Tolborg Regional Chief Auditor, Codan Group og formand for IIA DK RSA REPRESENTATION WORLD WIDE 300

Læs mere

Trolling Master Bornholm 2013

Trolling Master Bornholm 2013 Trolling Master Bornholm 2013 (English version further down) Tilmeldingen åbner om to uger Mandag den 3. december kl. 8.00 åbner tilmeldingen til Trolling Master Bornholm 2013. Vi har flere tilmeldinger

Læs mere

SKEMA TIL AFRAPPORTERING EVALUERINGSRAPPORT

SKEMA TIL AFRAPPORTERING EVALUERINGSRAPPORT SKEMA TIL AFRAPPORTERING EVALUERINGSRAPPORT OBS! Excel-ark/oversigt over fagelementernes placering i A-, B- og C-kategorier skal vedlægges rapporten. - Følgende bedes udfyldt som del af den Offentliggjorte

Læs mere

Observation Processes:

Observation Processes: Observation Processes: Preparing for lesson observations, Observing lessons Providing formative feedback Gerry Davies Faculty of Education Preparing for Observation: Task 1 How can we help student-teachers

Læs mere

Our activities. Dry sales market. The assortment

Our activities. Dry sales market. The assortment First we like to start to introduce our activities. Kébol B.V., based in the heart of the bulb district since 1989, specialises in importing and exporting bulbs world-wide. Bulbs suitable for dry sale,

Læs mere

How Long Is an Hour? Family Note HOME LINK 8 2

How Long Is an Hour? Family Note HOME LINK 8 2 8 2 How Long Is an Hour? The concept of passing time is difficult for young children. Hours, minutes, and seconds are confusing; children usually do not have a good sense of how long each time interval

Læs mere

Cross-Sectorial Collaboration between the Primary Sector, the Secondary Sector and the Research Communities

Cross-Sectorial Collaboration between the Primary Sector, the Secondary Sector and the Research Communities Cross-Sectorial Collaboration between the Primary Sector, the Secondary Sector and the Research Communities B I R G I T T E M A D S E N, P S Y C H O L O G I S T Agenda Early Discovery How? Skills, framework,

Læs mere

United Nations Secretariat Procurement Division

United Nations Secretariat Procurement Division United Nations Secretariat Procurement Division Vendor Registration Overview Higher Standards, Better Solutions The United Nations Global Marketplace (UNGM) Why Register? On-line registration Free of charge

Læs mere

Europaudvalget 2013-14 EUU Alm.del Bilag 575 Offentligt

Europaudvalget 2013-14 EUU Alm.del Bilag 575 Offentligt Europaudvalget 2013-14 EUU Alm.del Bilag 575 Offentligt Kære folketingsmedlem, medlem af Europaudvalget Hver gang vi har haft EU parlamentsvalg har det lydt: nu skal vi have borgerne til at interessere

Læs mere

GUIDE TIL BREVSKRIVNING

GUIDE TIL BREVSKRIVNING GUIDE TIL BREVSKRIVNING APPELBREVE Formålet med at skrive et appelbrev er at få modtageren til at overholde menneskerettighederne. Det er en god idé at lægge vægt på modtagerens forpligtelser over for

Læs mere

The RESNET Rating Quality Assurance Monitoring Challenge

The RESNET Rating Quality Assurance Monitoring Challenge The RESNET Rating Quality Assurance Monitoring Challenge A Rating Industry Roundtable Presented by Ben Adams, MaGrann Associates Steve Baden, RESNET Daran Wastchak, D.R. Wastchak, LLC February 16, 2009

Læs mere

Business Opening. Very formal, recipient has a special title that must be used in place of their name

Business Opening. Very formal, recipient has a special title that must be used in place of their name - Opening English Danish Dear Mr. President, Kære Hr. Direktør, Very formal, recipient has a special title that must be used in place of their name Dear Sir, Formal, male recipient, name unknown Dear Madam,

Læs mere

Sustainable use of pesticides on Danish golf courses

Sustainable use of pesticides on Danish golf courses Indsæt nyt billede: Sustainable use of pesticides on Danish golf courses Anita Fjelsted - Danish EPA Ministry of the Environment 27 May 2015 - STERF The Danish Environmental Protection Agency 450 employees

Læs mere

Project Step 7. Behavioral modeling of a dual ported register set. 1/8/ L11 Project Step 5 Copyright Joanne DeGroat, ECE, OSU 1

Project Step 7. Behavioral modeling of a dual ported register set. 1/8/ L11 Project Step 5 Copyright Joanne DeGroat, ECE, OSU 1 Project Step 7 Behavioral modeling of a dual ported register set. Copyright 2006 - Joanne DeGroat, ECE, OSU 1 The register set Register set specifications 16 dual ported registers each with 16- bit words

Læs mere

Subject to terms and conditions. WEEK Type Price EUR WEEK Type Price EUR WEEK Type Price EUR WEEK Type Price EUR

Subject to terms and conditions. WEEK Type Price EUR WEEK Type Price EUR WEEK Type Price EUR WEEK Type Price EUR ITSO SERVICE OFFICE Weeks for Sale 31/05/2015 m: +34 636 277 307 w: clublasanta-timeshare.com e: roger@clublasanta.com See colour key sheet news: rogercls.blogspot.com Subject to terms and conditions THURSDAY

Læs mere

The election 15 November 2005 defined Denmark s 5 new regions and has appointed 98 new municipal administrations down from 271.

The election 15 November 2005 defined Denmark s 5 new regions and has appointed 98 new municipal administrations down from 271. The Danish Municipal and Regional elections Denmark s municipal and regional landscape has changed. The municipal and regional elections on 5 th November 005 resulted in a reduction of 4607 municipal politicians

Læs mere

Sustainable investments an investment in the future Søren Larsen, Head of SRI. 28. september 2016

Sustainable investments an investment in the future Søren Larsen, Head of SRI. 28. september 2016 Sustainable investments an investment in the future Søren Larsen, Head of SRI 28. september 2016 Den gode investering Veldrevne selskaber, der tager ansvar for deres omgivelser og udfordringer, er bedre

Læs mere

Managing stakeholders on major projects. - Learnings from Odense Letbane. Benthe Vestergård Communication director Odense Letbane P/S

Managing stakeholders on major projects. - Learnings from Odense Letbane. Benthe Vestergård Communication director Odense Letbane P/S Managing stakeholders on major projects - Learnings from Odense Letbane Benthe Vestergård Communication director Odense Letbane P/S Light Rail Day, Bergen 15 November 2016 Slide om Odense Nedenstående

Læs mere

Agenda. The need to embrace our complex health care system and learning to do so. Christian von Plessen Contributors to healthcare services in Denmark

Agenda. The need to embrace our complex health care system and learning to do so. Christian von Plessen Contributors to healthcare services in Denmark Agenda The need to embrace our complex health care system and learning to do so. Christian von Plessen Contributors to healthcare services in Denmark Colitis and Crohn s association Denmark. Charlotte

Læs mere

Brug sømbrættet til at lave sjove figurer. Lav fx: Få de andre til at gætte, hvad du har lavet. Use the nail board to make funny shapes.

Brug sømbrættet til at lave sjove figurer. Lav fx: Få de andre til at gætte, hvad du har lavet. Use the nail board to make funny shapes. Brug sømbrættet til at lave sjove figurer. Lav f: Et dannebrogsflag Et hus med tag, vinduer og dør En fugl En bil En blomst Få de andre til at gætte, hvad du har lavet. Use the nail board to make funn

Læs mere

Business Opening. Very formal, recipient has a special title that must be used in place of their name

Business Opening. Very formal, recipient has a special title that must be used in place of their name - Opening Danish English Kære Hr. Direktør, Dear Mr. President, Very formal, recipient has a special title that must be used in place of their name Kære Hr., Formal, male recipient, name unknown Kære Fru.,

Læs mere

Health surveys. Supervision (much more) from the patients perspective. Charlotte Hjort Head of dep., MD, ph.d., MPG

Health surveys. Supervision (much more) from the patients perspective. Charlotte Hjort Head of dep., MD, ph.d., MPG Health surveys Supervision (much more) from the patients perspective Charlotte Hjort Head of dep., MD, ph.d., MPG 8.10.2018 The story 2002 Act on surveys at all nursing homes (frequentbased surveys) 600-800

Læs mere

Page 2: Danish. Page 4: English

Page 2: Danish. Page 4: English Identifikationsdokumenter når du har adresse i udlandet / Identification documents when you live abroad Guide til dokumentation/ Documentation Guidelines Page 2: Danish Page 4: English 1 Adresse i udlandet

Læs mere

Trolling Master Bornholm 2013

Trolling Master Bornholm 2013 Trolling Master Bornholm 2013 (English version further down) Trolling Master Bornholm 2013 Dommerkomiteen har i dag holdt møde og evalueret jeres tilbagemeldinger, og det betyder nogle ændringer af arrangementet

Læs mere

Kommune og Amts Revision Danmark Statsautoriseret Revisionsaktieselskab

Kommune og Amts Revision Danmark Statsautoriseret Revisionsaktieselskab Kommune og Amts Revision Danmark Statsautoriseret Revisionsaktieselskab RESULTATOPGØRELSE 1. JANUAR - 31. DECEMBER Note 23 Nettoomsætning Andre eksterne omkostninger Bruttoresultat 1 Afskrivninger Resultat

Læs mere

Dagens program. Incitamenter 4/19/2018 INCITAMENTSPROBLEMER I FORBINDELSE MED DRIFTSFORBEDRINGER. Incitamentsproblem 1 Understøttes procesforbedringer

Dagens program. Incitamenter 4/19/2018 INCITAMENTSPROBLEMER I FORBINDELSE MED DRIFTSFORBEDRINGER. Incitamentsproblem 1 Understøttes procesforbedringer INCITAMENTSPROBLEMER I FORBINDELSE MED DRIFTSFORBEDRINGER Ivar Friis, Institut for produktion og erhvervsøkonomi, CBS 19. april Alumni oplæg Dagens program 2 Incitamentsproblem 1 Understøttes procesforbedringer

Læs mere

Trolling Master Bornholm 2014

Trolling Master Bornholm 2014 Trolling Master Bornholm 2014 (English version further down) Ny præmie Trolling Master Bornholm fylder 10 år næste gang. Det betyder, at vi har fundet på en ny og ganske anderledes præmie. Den fisker,

Læs mere

1 s01 - Jeg har generelt været tilfreds med praktikopholdet

1 s01 - Jeg har generelt været tilfreds med praktikopholdet Praktikevaluering Studerende (Internship evaluation Student) Husk at trykke "Send (Submit)" nederst (Remember to click "Send (Submit)" below - The questions are translated into English below each of the

Læs mere

How Al-Anon Works - for Families & Friends of Alcoholics. Pris: kr. 130,00 Ikke på lager i øjeblikket Vare nr. 74 Produktkode: B-22.

How Al-Anon Works - for Families & Friends of Alcoholics. Pris: kr. 130,00 Ikke på lager i øjeblikket Vare nr. 74 Produktkode: B-22. Bøger på engelsk How Al-Anon Works - for Families & Friends of Alcoholics Al-Anons grundbog på engelsk, der indfører os i Al- Anon programmet. Om Al-Anons historie, om forståelse af os selv og alkoholismen.

Læs mere

Nyhedsmail, december 2013 (scroll down for English version)

Nyhedsmail, december 2013 (scroll down for English version) Nyhedsmail, december 2013 (scroll down for English version) Kære Omdeler Julen venter rundt om hjørnet. Og netop julen er årsagen til, at NORDJYSKE Distributions mange omdelere har ekstra travlt med at

Læs mere

Kort A. Tidsbegrænset EF/EØS-opholdsbevis (anvendes til EF/EØS-statsborgere) (Card A. Temporary EU/EEA residence permit used for EU/EEA nationals)

Kort A. Tidsbegrænset EF/EØS-opholdsbevis (anvendes til EF/EØS-statsborgere) (Card A. Temporary EU/EEA residence permit used for EU/EEA nationals) DENMARK Residence cards EF/EØS opholdskort (EU/EEA residence card) (title on card) Kort A. Tidsbegrænset EF/EØS-opholdsbevis (anvendes til EF/EØS-statsborgere) (Card A. Temporary EU/EEA residence permit

Læs mere

ESG reporting meeting investors needs

ESG reporting meeting investors needs ESG reporting meeting investors needs Carina Ohm Nordic Head of Climate Change and Sustainability Services, EY DIRF dagen, 24 September 2019 Investors have growing focus on ESG EY Investor Survey 2018

Læs mere

Boligsøgning / Search for accommodation!

Boligsøgning / Search for accommodation! Boligsøgning / Search for accommodation! For at guide dig frem til den rigtige vejledning, skal du lige svare på et par spørgsmål: To make sure you are using the correct guide for applying you must answer

Læs mere

PARALLELIZATION OF ATTILA SIMULATOR WITH OPENMP MIGUEL ÁNGEL MARTÍNEZ DEL AMOR MINIPROJECT OF TDT24 NTNU

PARALLELIZATION OF ATTILA SIMULATOR WITH OPENMP MIGUEL ÁNGEL MARTÍNEZ DEL AMOR MINIPROJECT OF TDT24 NTNU PARALLELIZATION OF ATTILA SIMULATOR WITH OPENMP MIGUEL ÁNGEL MARTÍNEZ DEL AMOR MINIPROJECT OF TDT24 NTNU OUTLINE INEFFICIENCY OF ATTILA WAYS TO PARALLELIZE LOW COMPATIBILITY IN THE COMPILATION A SOLUTION

Læs mere

Trolling Master Bornholm 2016 Nyhedsbrev nr. 8

Trolling Master Bornholm 2016 Nyhedsbrev nr. 8 Trolling Master Bornholm 2016 Nyhedsbrev nr. 8 English version further down Der bliver landet fisk men ikke mange Her er det Johnny Nielsen, Søløven, fra Tejn, som i denne uge fangede 13,0 kg nord for

Læs mere

Trolling Master Bornholm 2012

Trolling Master Bornholm 2012 Trolling Master Bornholm 1 (English version further down) Tak for denne gang Det var en fornøjelse især jo også fordi vejret var med os. Så heldig har vi aldrig været før. Vi skal evaluere 1, og I må meget

Læs mere

Trolling Master Bornholm 2014

Trolling Master Bornholm 2014 Trolling Master Bornholm 2014 (English version further down) Den ny havn i Tejn Havn Bornholms Regionskommune er gået i gang med at udvide Tejn Havn, og det er med til at gøre det muligt, at vi kan være

Læs mere

Must I be a registered company in Denmark? That is not required. Both Danish and foreign companies can trade at Gaspoint Nordic.

Must I be a registered company in Denmark? That is not required. Both Danish and foreign companies can trade at Gaspoint Nordic. General Questions What kind of information do you need before I can start trading? Please visit our webpage www.gaspointnordic.com under the heading How to become a participant Is it possible to trade

Læs mere

Constant Terminal Voltage. Industry Workshop 1 st November 2013

Constant Terminal Voltage. Industry Workshop 1 st November 2013 Constant Terminal Voltage Industry Workshop 1 st November 2013 Covering; Reactive Power & Voltage Requirements for Synchronous Generators and how the requirements are delivered Other countries - A different

Læs mere

CS 4390/5387 SOFTWARE V&V LECTURE 5 BLACK-BOX TESTING - 2

CS 4390/5387 SOFTWARE V&V LECTURE 5 BLACK-BOX TESTING - 2 1 CS 4390/5387 SOFTWARE V&V LECTURE 5 BLACK-BOX TESTING - 2 Outline 2 HW Solution Exercise (Equivalence Class Testing) Exercise (Decision Table Testing) Pairwise Testing Exercise (Pairwise Testing) 1 Homework

Læs mere

Choosing a Medicare prescription drug plan.

Choosing a Medicare prescription drug plan. Choosing a Medicare prescription drug plan. Look inside to: Learn about Part D prescription drug coverage Find out what you need to know about Part D drug costs Discover common terms used with Part D prescription

Læs mere

FAST FORRETNINGSSTED FAST FORRETNINGSSTED I DANSK PRAKSIS

FAST FORRETNINGSSTED FAST FORRETNINGSSTED I DANSK PRAKSIS FAST FORRETNINGSSTED FAST FORRETNINGSSTED I DANSK PRAKSIS SKM2012.64.SR FORRETNINGSSTED I LUXEMBOURG En dansk udbyder af internet-spil ønsker at etablere et fast forretningssted i Luxembourg: Scenarier:

Læs mere

Fejlbeskeder i SMDB. Business Rules Fejlbesked Kommentar. Validate Business Rules. Request- ValidateRequestRegist ration (Rules :1)

Fejlbeskeder i SMDB. Business Rules Fejlbesked Kommentar. Validate Business Rules. Request- ValidateRequestRegist ration (Rules :1) Fejlbeskeder i SMDB Validate Business Rules Request- ValidateRequestRegist ration (Rules :1) Business Rules Fejlbesked Kommentar the municipality must have no more than one Kontaktforløb at a time Fejl

Læs mere

Aktivering af Survey funktionalitet

Aktivering af Survey funktionalitet Surveys i REDCap REDCap gør det muligt at eksponere ét eller flere instrumenter som et survey (spørgeskema) som derefter kan udfyldes direkte af patienten eller forsøgspersonen over internettet. Dette

Læs mere

MARKEDSFØRINGS- PLAN

MARKEDSFØRINGS- PLAN MARKEDSFØRINGS- PLAN Karatbars Program for Affiliate Partnere Det er dig, der bestemmer hvilken type indkomst, du ønsker at få. Der er 7 muligheder at tjene penge på. 7 Indkomstmuligheder 1. Direkte Provision

Læs mere

Molio specifications, development and challenges. ICIS DA 2019 Portland, Kim Streuli, Molio,

Molio specifications, development and challenges. ICIS DA 2019 Portland, Kim Streuli, Molio, Molio specifications, development and challenges ICIS DA 2019 Portland, Kim Streuli, Molio, 2019-06-04 Introduction The current structure is challenged by different factors. These are for example : Complex

Læs mere

Trolling Master Bornholm 2013

Trolling Master Bornholm 2013 Trolling Master Bornholm 2013 (English version further down) Nye regler for skatte-træk af præmier i lystfisker konkurrencer. Skat har meddelt os, at de ikke længere accepterer, at der kun indbetales præmieafgift

Læs mere

Melbourne Mercer Global Pension Index

Melbourne Mercer Global Pension Index 15 October 2009 Melbourne Global Pension Index Dr David Knox www.mercer.com.au The Genesis Victorian Government wants to highlight the significant role that Melbourne plays in the pension and funds management

Læs mere

Presentation of the UN Global Compact. Ms. Sara Krüger Falk Executive Director, Global Compact Local Network Denmark

Presentation of the UN Global Compact. Ms. Sara Krüger Falk Executive Director, Global Compact Local Network Denmark Presentation of the UN Global Compact Ms. Sara Krüger Falk Executive Director, Global Compact Local Network Denmark GLOBAL COMPACT NETWORK DENMARK MAKING GLOBAL GOALS LOCAL BUSINESS Gender foodwaste

Læs mere

Remember the Ship, Additional Work

Remember the Ship, Additional Work 51 (104) Remember the Ship, Additional Work Remember the Ship Crosswords Across 3 A prejudiced person who is intolerant of any opinions differing from his own (5) 4 Another word for language (6) 6 The

Læs mere

CHAPTER 8: USING OBJECTS

CHAPTER 8: USING OBJECTS Ruby: Philosophy & Implementation CHAPTER 8: USING OBJECTS Introduction to Computer Science Using Ruby Ruby is the latest in the family of Object Oriented Programming Languages As such, its designer studied

Læs mere

Cookie-reglerne set fra myndighedsside Dansk Forum for IT-ret 5. november 2012

Cookie-reglerne set fra myndighedsside Dansk Forum for IT-ret 5. november 2012 Cookie-reglerne set fra myndighedsside Dansk Forum for IT-ret 5. november 2012 Af Kontorchef Brian Wessel Program Status på gennemførelsen af reglerne i DK Udfordringerne og svar herpå Erhvervsstyrelsens

Læs mere

Business Rules Fejlbesked Kommentar

Business Rules Fejlbesked Kommentar Fejlbeskeder i SMDB Validate Business Request- ValidateRequestRegi stration ( :1) Business Fejlbesked Kommentar the municipality must have no more than one Kontaktforløb at a time Fejl 1: Anmodning En

Læs mere

Trolling Master Bornholm 2016 Nyhedsbrev nr. 6

Trolling Master Bornholm 2016 Nyhedsbrev nr. 6 Trolling Master Bornholm 2016 Nyhedsbrev nr. 6 English version further down Johnny Nielsen med 8,6 kg laks Laksen blev fanget seks sømil ud for Tejn. Det var faktisk dobbelthug, så et kig ned i køletasken

Læs mere

Virk.dk. A one-stop-shop for businesses. Peter Bay Kirkegaard, pbk@eogs.dk Special Advisor Danish Commerce and Companies Agency

Virk.dk. A one-stop-shop for businesses. Peter Bay Kirkegaard, pbk@eogs.dk Special Advisor Danish Commerce and Companies Agency Virk.dk A one-stop-shop for businesses Peter Bay Kirkegaard, pbk@eogs.dk Special Advisor Danish Commerce and Companies Agency Agenda Background Status Future 16-10-2007 2 Virk.dk 16-10-2007 3 Vision Political

Læs mere

Rapport om ulovligt spil

Rapport om ulovligt spil Rapport om ulovligt spil En af Spillemyndighedens tilsynsopgaver er at overvåge det ulovlige spilmarked i Danmark. Dermed sikrer vi et attraktivt marked til dem, der vælger at udbyde spil med tilladelse

Læs mere

Economic policy in the EU. The Danish Case: Excessive Loyalty to Austerity Bent Gravesen

Economic policy in the EU. The Danish Case: Excessive Loyalty to Austerity Bent Gravesen Economic policy in the EU The Danish Case: Excessive Loyalty to Austerity Bent Gravesen begr@foa.dk Disposition Global crisis 2008 Danish version 2010ff Austerity - the Danish political consensus version

Læs mere

OVERORDNEDE RETNINGSLINJER FOR INCITAMENTSAFLØNNING AF DIREKTIONEN LAND & LEISURE A/S

OVERORDNEDE RETNINGSLINJER FOR INCITAMENTSAFLØNNING AF DIREKTIONEN LAND & LEISURE A/S OVERORDNEDE RETNINGSLINJER FOR INCITAMENTSAFLØNNING AF DIREKTIONEN LAND & LEISURE A/S OVERORDNEDE RETNINGSLINJER FOR INCITAMENTSAFLØNNING AF DIREKTIONEN I LAND & LEISURE A/S 1 Indledning 1.1 Nærværende

Læs mere

Rapport om ulovligt spil

Rapport om ulovligt spil Rapport om ulovligt spil En af Spillemyndighedens tilsynsopgaver er at overvåge det ulovlige spilmarked i Danmark. Dermed sikrer vi et attraktivt marked til dem, der vælger at udbyde spil med tilladelse

Læs mere

BILAG 8.1.F TIL VEDTÆGTER FOR EXHIBIT 8.1.F TO THE ARTICLES OF ASSOCIATION FOR

BILAG 8.1.F TIL VEDTÆGTER FOR EXHIBIT 8.1.F TO THE ARTICLES OF ASSOCIATION FOR BILAG 8.1.F TIL VEDTÆGTER FOR ZEALAND PHARMA A/S EXHIBIT 8.1.F TO THE ARTICLES OF ASSOCIATION FOR ZEALAND PHARMA A/S INDHOLDSFORTEGNELSE/TABLE OF CONTENTS 1 FORMÅL... 3 1 PURPOSE... 3 2 TILDELING AF WARRANTS...

Læs mere