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In order to deal properly with relatively small losses, the standards of Lambrecht & Trautner (2007) provide orientation levels of significance. These standards were developed by scientific research and development projects and then discussed and evaluated through broad expert participation procedure during a six year period. They are now broadly accepted and agreed, recommended in guidelines, officially and regularly regarded by administrative courts and broadly used in appropriate assessments of all kinds.

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.