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CHANGES IN THE PHYSIOLOGY OF THE THYROID GLAND IN PREGNANCY AND THE NEED FOR TRIMESTER-SPECIFIC REFERENCE VALUES IN THYROID STATUS: A REVIEW 妊娠期甲状腺生理变化及甲状腺状态需要孕期特异性参考值的综述
Pub Date : 2022-09-30 DOI: 10.35120/kij5404583m
Sanja Markova (Baldzieva), S. Jovevska
Pregnancy is a unique state of the female organism in which occur physiological changes that arenecessary to maintain the pregnancy. To be able to respond to the increased metabolic needs of pregnancy and tomaintain an adequate level of thyroid hormones in the blood, the thyroid gland responds with changes in its functionand anatomy as well. Changes in thyroid function are mainly associated with increased levels of thyroxine-bindingglobulins in the blood. Their level increases as a result of estrogen stimulation in pregnancy and they are synthesizedin the liver. Changes in the physiology of the thyroid gland during pregnancy also occur as a result of stimulation ofthe TSH receptors of the gland by the human chorionic gonadotropin hormone (hCG) which is secreted by theplacental trophoblast.Due to the difference in the physiology of the thyroid gland in and outside of pregnancy, a special interpretation ofthe results of functional thyroid tests is required. Changes in hormone values are transitory, especially expressed inthe first trimester of pregnancy. A healthy pregnant patient without thyroid pathology or disease compensates forthose changes and a sufficient amount of thyroid hormones is produced. The presence of thyroid hormones in anoptimal concentration in the blood maintains a successful pregnancy and secures normal neurological developmentof the fetus. Diseases of the thyroid gland lead to a decrease its compensatory ability during pregnancy and thecontributes to the inability to respond to the increased metabolic needs that follow.The motive for this paper are the pregnant patients with undiagnosed or unrecognized thyroid gland diseases beforepregnancy, where we encounter conditions when the thyroid gland cannot respond to the physiological changes thatoccur. One of the negative outcomes of this condition can be spontaneous pregnancy loss in the first trimester.Therefore, a special interpretation of the thyroid status in pregnancy is needed and the introduction of constantreference values that will apply only to pregnancy.World recommendations designate reference values for TSH and thyroid hormones respectively for each trimester ofpregnancy, the so-called trimester-specific reference values. In case of absence of trimester-specific referencevalues, there are recommendations regarding the special interpretation of thyroid function tests and reference values;as well as recommendations for using adjusted values according to demographic characteristics that will apply to alltrimesters. This review of literature recommendations would help in the management of patients in order to achievean optimal serum level of thyroid-stimulating hormone and achieve a successful pregnancy, thus imposing the needto introduce recommendations in our laboratories for thyroid analysis values specific to pregnancy, which will differfrom those for the non-pregnant population
怀孕是女性机体的一种独特状态,在这种状态下发生维持怀孕所必需的生理变化。为了能够应对妊娠期间增加的代谢需求,并维持血液中甲状腺激素的足够水平,甲状腺的功能和解剖结构也会发生变化。甲状腺功能的改变主要与血液中甲状腺素结合球蛋白水平的升高有关。由于怀孕期间雌激素的刺激,它们的水平会增加,并在肝脏中合成。胎盘滋养细胞分泌的人绒毛膜促性腺激素(hCG)刺激甲状腺TSH受体,也会导致孕期甲状腺的生理变化。由于孕期内外甲状腺生理的差异,需要对功能性甲状腺检查结果进行特殊解释。激素值的变化是短暂的,尤其是在怀孕的前三个月。没有甲状腺病理或疾病的健康孕妇可以补偿这些变化,并产生足够数量的甲状腺激素。血液中甲状腺激素浓度不理想的存在维持了妊娠的成功,并保证了胎儿正常的神经发育。甲状腺疾病导致其在怀孕期间代偿能力下降,并导致无法对随之而来的增加的代谢需求做出反应。本文的动机是怀孕前未确诊或未被识别的甲状腺疾病的孕妇,我们遇到甲状腺不能对所发生的生理变化做出反应的情况。这种情况的一个负面结果可能是在妊娠早期自然流产。因此,需要对妊娠期甲状腺状态进行特殊解释,并引入仅适用于妊娠期的恒常值。世界推荐的TSH和甲状腺激素参考值分别适用于妊娠的每个三个月,即所谓的三个月特异性参考值。在没有特定妊娠期参考值的情况下,有关于甲状腺功能检查和参考值的特殊解释的建议;以及根据适用于所有妊娠期的人口统计学特征使用调整值的建议。对文献建议的回顾将有助于患者的管理,以达到最佳的血清促甲状腺激素水平并实现成功妊娠,因此有必要在我们的实验室中引入针对妊娠的甲状腺分析值的建议,这将不同于非妊娠人群
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引用次数: 0
APPLICATION OF LEGAL PROVISIONS AND REGULATIONS IN THE TREATMENT OF DRINKING WATER IN THE TERRITORY OF THE CITY OF VRANJE 在弗兰涅市境内处理饮用水方面适用法律规定和条例
Pub Date : 2022-09-30 DOI: 10.35120/kij5403387m
J. Marković, Katarina Jovanović
The quality of drinking water is very important and an essential factor for the normal functioning ofliving beings. Depending on the quality of water, the quality of many food products, which use water in theirprocessing and production process, also depends. The city of Vranje has chemically and bacteriologically correctdrinking water, because the water is regularly checked, controlled and analyzed, both in the water factory and in thePublic Health Institute of Vranje. However, the large number of factories and the loading of watercourses with anexcessive amount of waste greatly affect the change in water quality. For this reason, it is very important to treat thewater so that the water remains of satisfactory quality. There are many legal regulations that, through theirregulations, influence the maintenance of water quality at a satisfactory level. This paper focuses precisely on theapplication of legal regulations and regulations in the treatment of drinking water testing.
饮用水的质量是生物正常生活的重要因素。取决于水的质量,许多在加工和生产过程中使用水的食品的质量也取决于水。弗兰涅市的饮用水在化学上和细菌上都是正确的,因为水在水厂和弗兰涅公共卫生研究所都会定期检查、控制和分析。然而,大量的工厂和大量的废物装载河道极大地影响了水质的变化。因此,对水进行处理以使水保持令人满意的质量是非常重要的。有许多法律规定,通过它们的规定,影响水质维持在一个令人满意的水平。本文的重点是法律法规和规章制度在饮用水检测处理中的应用。
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引用次数: 0
TESTING TECHNOLOGIES OF HYDROAGGREGATE FOR THE PURPOSE OF ASSESSMENT OF VIBRATIONAL STATE IN EXPLOITATION 评价开采过程中矿体振动状态的试验技术
Pub Date : 2022-09-30 DOI: 10.35120/kij5403463j
Z. Janjić
Vibrations of the basic assemblies of the hydrogen generator cause variable forces and loads that occurduring operation and depending on the operating mode. This paper presents some test results performed on a Kaplanvertical type turbine. Measurements were performed at 3 measuring points (N1, N2 and N3; Figure 1) using noncontactsensors, placed in pairs under 90 at each measuring point. Based on the measurements performed and theanalysis of the obtained results, the following can be concluded: hydraulic tests of the turbine were performed oninstruments that ensure high accuracy of these measurements. The tables show the absolute vibrations on thebearings of the hydro unit, as well as the vibrations of the turbine guide bearing
氢气发生器基本组件的振动会在运行过程中产生不同的力和负载,这取决于运行模式。本文介绍了卡普兰立式水轮机的一些试验结果。在N1、N2、N3 3个测点进行测量;图1)使用非接触式传感器,在每个测量点成对放置在90度以下。根据所进行的测量和对所获得结果的分析,可以得出以下结论:涡轮机的水力测试是在确保这些测量的高精度的仪器上进行的。表显示的绝对振动上的轴承的水力发电机组,以及振动的涡轮导轴承
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引用次数: 0
ANALYSIS OF TRANSFER AND APPLICATION OF THE CONCEPTUAL DIMENSIONS OF THE HISTORICAL COSTUME FROM THE XIX CENTURY IN THE PRACTICE OF THE FASHION DESIGNERS OF WOMEN'S FASHION IN THE BEGINNING OF THE XXI CENTURY – YEAR 2004 (FALL-WINTER COLLECTIONS) 浅析19世纪历史服饰概念维度在21世纪初女装设计师实践中的转移与应用——2004年(秋冬系列)
Pub Date : 2022-09-30 DOI: 10.35120/kij5405859k
Marija Kertakova
Like any phenomenon and objectified human activity, the implication of the historical costume of the19th century in the fashion of the new century is not accidental, but has its roots and protoforms. That is why it isnecessary to examine these protoforms very briefly, and then to successfully explain what is happening on theirbasis. The framework in which the given study is placed has the following parameters – historically it concerns thefashion of the 19th century, taking into account the revolutionary influence of the French Bourgeois Revolution, thevisual expression of the fashionable French women's suit, as well as the male business English suit is taken intoaccount. On the other hand, the most significant and successful fashion collections are examined in terms ofapplying the implication and conceptual dimensions of the historical costume of the 19th century in the practice ofwomen's fashion designers at the beginning of the 21st century. The purpose of the study is most concentrated inshowing the transfer of the successful historical fashion decisions of the costume from the 19th century, which are„noticed again” in the fashion costume at the beginning and the first decade of the 21st century – specifically in thistext 2004, with the key terms of implication and conceptual dimensions of 19th and 21st century fashion costume inthe most successful designer collections. As a researcher, my attention is drawn to the potential contained in theimplication of fashion costume, which is increasingly penetrating the artistic culture of designing and producingfashion clothes and accessories. On the other hand, the wide consumption and strong influence of fashion on humanlife impose the need not only for a philosophical or sociological analysis of the new phenomena of culture, but alsofor a comprehensive and in-depth scientific-theoretical study of the implication in fashion, covered by postmodernistideas. The question arises: what are the reasons for individual achievements and finds of one era to be preserved andcarefully transferred to other eras, even at the risk of the re-contextualization of the image originally created andembodied in clothing. Today, no one wears historical costumes just to protect themselves from the elements. Thehistorical costume and the fashion and artistic trends it embodies make it an expensive museum piece. One learnsfrom the taste of the old masters of clothing, from the combination of fabrics, colors and ornaments, from the ideasthat the modern person (whether professional or ordinary consumer) can draw from the found cultural artifacts in thefield of children's, women's fashion or the men's business suit.
就像任何现象和物化的人类活动一样,19世纪的历史服饰在新世纪的时尚中的蕴涵并非偶然,而是有其根源和原型的。这就是为什么有必要非常简单地研究这些原始形态,然后在它们的基础上成功地解释发生了什么。本研究的框架有以下几个参数:历史上,它涉及19世纪的时尚,考虑到法国资产阶级革命的革命影响,时尚法国女性西装的视觉表达,以及男性商务英语西装。另一方面,最重要和最成功的时装系列是通过将19世纪历史服装的含义和概念维度应用于21世纪初女性时装设计师的实践来研究的。本研究的目的主要集中在展示19世纪服装成功的历史时尚决策的转移,这些决策在21世纪初和第一个十年的时尚服装中被“再次注意”,特别是在2004年的这篇文章中,在最成功的设计师系列中,19世纪和21世纪的时尚服装的含义和概念维度的关键术语。作为一名研究人员,我的注意力被吸引到时尚服装的含义所包含的潜力,它越来越渗透到时尚服装和配饰的设计和生产的艺术文化中。另一方面,时尚的广泛消费和对人类生活的强烈影响,不仅需要对新的文化现象进行哲学或社会学分析,而且需要对后现代主义思想所涵盖的时尚含义进行全面而深入的科学理论研究。问题来了:为什么一个时代的个人成就和发现要被保存下来,并小心翼翼地转移到其他时代,即使冒着将最初创造和体现在服装上的形象重新语境化的风险。今天,没有人穿着历史服装只是为了保护自己免受这些元素的伤害。它所体现的历史服饰、时尚和艺术潮流使它成为一件昂贵的博物馆藏品。人们可以从服装大师的品味中学习,从面料、色彩和装饰的组合中学习,从现代人(无论是专业人士还是普通消费者)从发现的儿童、女性时尚或男性商务套装领域的文物中汲取的思想中学习。
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引用次数: 0
INFLUENCE OF COMPUTED TOMOGRAPHY PARAMETERS ON THE RADIOTHERAPY PLAN CALCULATION 计算机断层参数对放疗计划计算的影响
Pub Date : 2022-09-30 DOI: 10.35120/kij5404603t
Enis Tinjak, A. Beganović, Velda Smajlbegović, F. Julardžija, A. Šehić, Sabina Prevljak, B. Metlić, Nusret Salkica, M. Topčagić
Contouring, planning and dose calculation in treatment planning systems (TPS) are based on computedtomography (CT) images. Therefore, it is important to have developed, optimized and adapted scanning protocolsfor specific anatomic regions and special radiotherapy modalities such as stereotactic radiosurgery (SRS). The aimof this study was to determine influence of tube voltage, field of view size (FOV) and reconstruction kernels on CTnumbers and the resulting radiotherapy (RT) dose calculation.This study was performed at Clinic of Oncology, Clinical Center University of Sarajevo. Verification electrondensity and CT number values was performed using CIRS Thorax 002LFC phantom, while anthropomorphic CIRS038 phantom for stereotactic end-to-end verification was used for the purpose of dose plan calculation analysis withlarge bore CT simulator Canon Aquillion LB.The significant correlation between the tube voltage and the measuredvalues of CT numbers is significant for all materials (p < 0.05), except for water (p = 0.310). No significantcorrelation between FOV and obtained values of CT numbers was found in any of the evaluated tissue equivalentmaterials. Evaluating the impact of reconstruction kernels on Hounsfield units (HU), significant deviations werefound for the FC62, FC68 and FC07 reconstruction kernels. Also, analyzing the influence of reconstruction kernelson the RT dose calculation, the extreme values are associated with Dmin/D in PTV for kernels FC41 and FC68, wheredeviations from the values obtained using the baseline scanning parameters were -1.3% and -1.9%. For deviation of1 HU in muscle tissue of CIRS 002LFC, the calculated Dmin/D in PTV of CIRS STEEV phantom will reduce by0.79%. Similarly, the reduction of D₉₈ and D₂ would be 6.8 cGy and 3.03 cGy for 1 HU, respectively. Change of thereconstruction kernels caused differences of 0.4% in Dmin/D calculation in clinical target volume (CTV).CT scanning and reconstruction parameters may affect Hounsfield units, which could have an impact on dosecalculations in RT plan. Hence, it is recommended to standardize the scanning protocol used in calibration curvegeneration for TPS. One should avoid use of different tube voltages and kernels, while according to this study, thechange of FOV will have no impact on dose calculations
治疗计划系统(TPS)中的轮廓、计划和剂量计算基于计算机断层扫描(CT)图像。因此,开发、优化和适应特定解剖区域和特殊放射治疗模式(如立体定向放射外科(SRS))的扫描方案是很重要的。本研究的目的是确定管电压,视场大小(FOV)和重建核对ct数和由此产生的放疗(RT)剂量计算的影响。本研究在萨拉热窝大学临床中心肿瘤诊所进行。验证电子密度和CT数值采用CIRS Thorax 002LFC模型,而用于立体定向端到端验证的拟人CIRS038模型采用大口径CT模拟器Canon Aquillion lb进行剂量计划计算分析。除水(p = 0.310)外,所有材料的管电压与CT数测量值均显著相关(p < 0.05)。在任何评估的组织等效材料中,视场与获得的CT值之间均未发现显著相关性。在评估重建核对Hounsfield单元(HU)的影响时,发现FC62、FC68和FC07重建核存在显著偏差。此外,分析重建核对放射剂量计算的影响,核FC41和FC68的极值与PTV中的Dmin/D有关,与基线扫描参数获得的值偏差分别为-1.3%和-1.9%。当CIRS 002LFC肌肉组织偏移1 HU时,计算出的CIRS STEEV幻影PTV的Dmin/D将降低0.79%。同样,D₉₈和D₂对1 HU的减量分别为6.8 cGy和3.03 cGy。构建核的改变导致临床靶体积(CTV)计算Dmin/D的差异为0.4%。CT扫描和重建参数可能会影响Hounsfield单位,从而影响RT计划中的剂量计算。因此,建议对TPS校准曲线生成中使用的扫描协议进行标准化。应避免使用不同的管电压和核,而根据本研究,视场的变化不会对剂量计算产生影响
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引用次数: 0
SOCIAL MEDIA AND KOSOVO’S POLITICAL ACTORS 社交媒体和科索沃的政治角色
Pub Date : 2021-10-07 DOI: 10.35120/kij3201193z
Ilire Zajmi
Social media are changing the nature of mass communication, demediating traditional media. They are being used as powerful platforms for the distribution and dissemination of information, activities, promotion of institutions, certain groups of interest of individuals, but also political actors for different purposes.Placing and disseminating information through the opportunities offered by social media enables the mobilization of a wider audience in new ways and ways. Politicians are exploiting these opportunities provided by social networks, without having to put information through journalists or traditional media. There are two theories in the literature regarding the use of social networks, optimistic and pessimistic theory. According to optimistic theory, social networks provide opportunities to compete for power. Theorists of this theory of using social media think that in the digital age, we are witnessing the transformation of information and the audience that uses them. According to them, the global success of social media has made it possible for everyone to connect directly to his audience through the platforms offered. With the use of these platforms, politicians gain attention and at the same time build a symmetrical or asymmetric relationship with their followers.Pessimistic theory, however, blames the social media for the use of false promise, and a pseudo-modernization of modern society. Studies believe that involvement in social networks and political actors at the same time implies a greater engagement of the audience that absorbs the information disclosed and affects the democratization of political competition. This paper aims to analyze the use of social networks as a means of information dissemination by Kosovar political actors and the content of the information being disclosed.The paper analyzes the posts of three key Kosovar politicians, Prime Minister Ramush Haradinaj, President Hashim Thaçi and Kosovo Assembly Speaker Kadri Veseli in their profiles on Facebook and Twitter social networks during a one-month monitoring period during May 2019
社交媒体正在改变大众传播的本质,取代传统媒体。它们被用作分发和传播信息、活动、促进机构、某些个人利益集团以及出于不同目的的政治行动者的强大平台。通过社交媒体提供的机会放置和传播信息,可以以新的方式和方式动员更广泛的受众。政客们正在利用社交网络提供的这些机会,而不必通过记者或传统媒体提供信息。关于社交网络的使用,文献中有两种理论:乐观理论和悲观理论。根据乐观主义理论,社会网络提供了权力竞争的机会。这种使用社交媒体理论的理论家认为,在数字时代,我们正在见证信息和使用它们的受众的转变。根据他们的说法,社交媒体的全球成功使得每个人都可以通过提供的平台直接与他的受众联系。通过使用这些平台,政治家获得关注的同时,也与他们的追随者建立了对称或不对称的关系。然而,悲观的理论指责社交媒体使用虚假的承诺,以及现代社会的伪现代化。研究认为,同时参与社会网络和政治行为者意味着受众更大的参与,从而吸收所披露的信息并影响政治竞争的民主化。本文旨在分析科索沃政治行动者使用社交网络作为信息传播的手段,以及所披露信息的内容。本文分析了2019年5月为期一个月的监测期间,科索沃总理拉穆什·哈拉迪纳伊、总统哈希姆·萨帕拉希和科索沃议会议长卡德里·维塞利三位主要政治人物在Facebook和Twitter社交网络上的个人资料
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引用次数: 0
CONSTRUCTION WORKERS IN THE REPUBLIC OF SERBIA - BETWEEN JUSTICE AND LAW 塞尔维亚共和国的建筑工人——在正义与法律之间
Pub Date : 2021-08-16 DOI: 10.35120/kij4701225d
Aleksandar M. Damnjanović
After the great crisis, the wave of investments started in the previous few years in the construction sectorhas continued this year as well, and the Republic of Serbia is still waiting for the period in which the construction ofcapital infrastructure and ancillary facilities will be dominant. Whether the recovery of the construction industry alsomeant the improvement of the position of workers in it, or whether the problems they pointed out remained duringthe crisis, is the main topic of this paper and the previously conducted research on the basis of which conclusionswere drawn. The aim of this paper is to point out the importance of respecting the rights of workers in theconstruction industry, because it is one of the foundations for the functioning of the modern construction sector towhich we aspire and such a society as a whole. Changing the attitude towards construction workers and respectingtheir right to dignified, safe and healthy work is the first step towards solving the growing problem of their goingabroad and creating stable conditions for further growth and development of this activity.The paper is the result of research on the project "Improving the capacity of trade unions for the protection of laborrights and labor relations of construction workers in Serbia" (contract number: 2020-3/3), funded by SOLIDARSuisse/Swiss Labor Assistance SLA/-Office in Belgrade, and realized by the Center for Applied Research andStrategic Planning in Southeast Europe.
在大危机之后,前几年在建筑领域开始的投资浪潮今年也在继续,塞尔维亚共和国仍在等待资本基础设施和附属设施建设占主导地位的时期。建筑业的复苏是否也改善了工人在其中的地位,或者他们指出的问题是否在危机中仍然存在,是本文的主要主题,并在此基础上得出结论。本文的目的是指出尊重建筑行业工人权利的重要性,因为这是我们所渴望的现代建筑行业和整个社会运作的基础之一。改变对建筑工人的态度,尊重他们有尊严、安全和健康工作的权利,是解决日益严重的建筑工人出国问题的第一步,也是为这一活动的进一步增长和发展创造稳定条件的第一步。本文是“提高工会保护塞尔维亚建筑工人劳工权利和劳动关系的能力”项目(合同编号:2020-3/3)的研究成果,该项目由SOLIDARSuisse/Swiss labor Assistance SLA/-贝尔格莱德办事处资助,由东南欧应用研究与战略规划中心实施。
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引用次数: 0
CONTEMPORARY APPROACHES FOR PREVENTION AND COUNTERING VIOLENT EXTREMISM 预防和打击暴力极端主义的现代方法
Pub Date : 2021-08-16 DOI: 10.35120/kij4701257d
Agush Demirovski
States use a variety of approaches, mechanisms, models and programs to prevent and combat violent extremism and radicalism. Some of them are newly developed, and others already existing. They aim to enable practitioners, professionals and members of the local community to apply their various skills, knowledge and capacities for early prevention of violent extremism and radicalization, ie to identify vulnerable persons and persons at risk and provide them with the necessary support to be redirected in a non-violent way before committing a crime. Different types of approaches, mechanisms, models and programs are influenced, among others, by the nature of the threat, the socio-political situation in the country, the security situation, as well as by the prevailing norms and circumstances, management structures, resources, capacities, risk assessments and traditions. The aim of the paper is to summarize and analyze the modern peacebuilding approaches used to prevent and combat violent extremism and to draw conclusions about their effectiveness. In doing so, the challenges and weaknesses of such programs will be identified, in order to overcome and improve them in the future and to show better results in achieving their goals. The paper specifically analyzes and discusses the EU approach to capacity building in the fight against terrorism and violent extremism aimed at promoting the capacity of state institutions to provide criminal justice and law enforcement, while respecting human rights and the rule of law. Supporting key preventive measures against violent extremism and countering terrorist financing are also top priorities for preventing terrorist activities and their consequences. Creating such approaches/models for preventing and combating violent extremism should be followed by a broad consultation process with key national and local stakeholders, governments and the civil society sector, as well as law enforcement professionals and others who can provide support depending on the needs of the process. Such a process should not be rushed; creating the necessary multidisciplinary support for effective access takes time and patience, including from politicians, policymakers, practitioners, and members of the public, who may seek prompt action in the context of modern-day terrorist and violent extremist threats.
各国使用各种方法、机制、模式和方案来预防和打击暴力极端主义和激进主义。其中有些是新开发的,有些是已经存在的。其目的是使从业人员、专业人员和当地社区成员能够运用他们的各种技能、知识和能力,及早预防暴力极端主义和激进化,即识别易受伤害的人和有风险的人,并向他们提供必要的支持,使他们在犯罪之前以非暴力方式重新定向。不同类型的办法、机制、模式和方案,除其他外,受到威胁的性质、国家的社会政治局势、安全局势以及现行规范和环境、管理结构、资源、能力、风险评估和传统的影响。本文的目的是总结和分析用于预防和打击暴力极端主义的现代建设和平方法,并就其有效性得出结论。在这样做的过程中,这些项目的挑战和弱点将被识别出来,以便在未来克服和改进它们,并在实现其目标方面显示出更好的结果。本文具体分析和讨论了欧盟在打击恐怖主义和暴力极端主义方面的能力建设方法,旨在提高国家机构提供刑事司法和执法的能力,同时尊重人权和法治。支持针对暴力极端主义和打击恐怖融资的关键预防措施,也是预防恐怖活动及其后果的重中之重。在制定预防和打击暴力极端主义的方法/模式之后,应与主要的国家和地方利益攸关方、政府和民间社会部门以及执法专业人员和其他能够根据这一进程的需要提供支持的人进行广泛协商。这一过程不应操之过急;为有效获取提供必要的多学科支持需要时间和耐心,包括政治家、政策制定者、从业者和公众,他们可能会在现代恐怖主义和暴力极端主义威胁的背景下寻求迅速行动。
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引用次数: 0
IMPACT OF THE ECONOMIC FACTOR ON THE SOCIAL SECURITY SYSTEM 经济因素对社会保障制度的影响
Pub Date : 2021-08-16 DOI: 10.35120/kij4701213v
V. Valkov
The economic factor and its strong influence is determined mainly by the funds received from social security contributions in the social security system, by the number of persons employed, by the pension costs and the amount of the maximum social security income, as well as by the average monthly salary. Funds allocated to pensions are a major economic factor that has a major impact on the social security system. The more money is spent on pensions, the greater the negative financial effect on the social security system. The unfavorable demographic trends and the aging of the population in Bulgaria have led to higher pension expenditures. The purpose of the report is to show the great importance of the economic factor as an essential element of the social security system. The funds allocated for pensions in the social security system are essential. As the population ages, pension costs increase, so does the burden on the social security system. The current social security system is based on three pillars - mandatory pension insurance, mandatory supplementary and supplementary voluntary pension insurance. Compulsory pension insurance is in fact a continuation of the previously operating pension system, based on the pay-as-you-go system, with modifications to somehow link people's contributions to the pensions received. The insured pay social security contributions, which are distributed and paid in the form of a pension to the disabled. Compulsory supplementary pension insurance is the second pillar of the system and is based on the so-called funds or capital principle. The contributions of the insured persons are transferred to pension funds, which invest the resources in investment instruments. As it has already become clear, the three-pillar model in Bulgaria is a mix of the cost-covering and capital models. The problems in these models quite naturally have an impact on the chosen three-pillar model in Bulgaria. The main idea behind the cost-covering model is that working young people contribute to the pension system and these contributions are used to pay the pensions of the currently disabled. The model can be considered as a kind of social transfer of resources between generations. Young people work and pay a "social tax", and the disabled receive an income (pension) that provides them with consumption. The results show that more and more funds are needed for the social security system, which are obtained through grants from the national budget.
经济因素及其强大影响主要取决于从社会保障制度的社会保障缴款中获得的资金、就业人数、养恤金费用和最高社会保障收入的数额,以及平均月薪。分配给养老金的资金是一个重要的经济因素,对社会保障制度有重大影响。花在养老金上的钱越多,对社会保障体系的负面金融影响就越大。保加利亚不利的人口趋势和人口老龄化导致养恤金支出增加。该报告的目的是表明经济因素作为社会保障制度的一个基本要素的重要性。社会保障制度中拨给养老金的资金是必不可少的。随着人口老龄化,养老金成本增加,社会保障体系的负担也在增加。目前的社会保障制度是基于三个支柱-强制性养老保险,强制性补充和补充自愿养老保险。强制性养老保险实际上是以前实行的养老保险制度的延续,以现收现付制度为基础,经过修改,以某种方式将人们的缴费与收到的养老金挂钩。被保险人缴纳社会保障缴款,这些缴款以残疾人养恤金的形式分发和支付。强制性补充养老保险是该制度的第二支柱,基于所谓的资金或资本原则。被保险人的供款转移到养老基金,养老基金将资源投资于投资工具。已经很清楚的是,保加利亚的三支柱模式是成本覆盖和资本模式的混合。这些模式中的问题很自然地影响到保加利亚选定的三支柱模式。成本覆盖模式背后的主要思想是,有工作的年轻人向养恤金制度缴款,这些缴款用于支付目前残疾的养恤金。该模型可以看作是一种代际资源的社会转移。年轻人工作并缴纳“社会税”,残疾人获得收入(养老金),为他们提供消费。结果表明,社会保障制度需要越来越多的资金,这些资金是通过国家预算拨款获得的。
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引用次数: 0
APPLICATION OF NEW REQUIREMENTS FOR STANDARDIZED TRANSFER PRICING DOCUMENTATION IN THE REPUBLIC OF BULGARIA – ADVANTAGES AND BENEFITS FOR TAX AUTHORITIES AND TAXPAYERS 保加利亚共和国标准化转让定价文件新要求的应用-税务机关和纳税人的优势和利益
Pub Date : 2021-08-16 DOI: 10.35120/kij4701093d
Diana Dimitrova Petrova
Transfer pricing raises a number of issues and challenges for companies operating transfer operations and for the tax administrations of the countries in which they operate. Along with the increasing role of international transfer pricing on a global scale, increasing attention is paid to possible improvements in the control in this area and improving the regulatory measures in the individual countries aimed at limiting and countering the attempts at manipulation by companies in order to reduce paid profit taxes, customs duties, etc. through the transfer pricing. In modern conditions of continuously increasing globalization, more and more perceivable is the need for application of uniform, internationally recognized requirements and rules to documentation and control of transfer prices. The main purpose of this scientific paper is to examine the major rules and requirements related to the preparation of standardized transfer pricing documentation in the Republic of Bulgaria in the contemporary conditions. It discusses the increasing role and significance of international transfer pricing in the context of globalization and the necessity for application of uniform international guidelines on transfer pricing. A special attention is paid to the systematization of significant advantages and benefits of the application of standardized, globally recognized requirements in the field of transfer pricing in the Republic of Bulgaria both for companies -taxpayers and for tax administrations. The methodology of research of the issues in the paper involves the application of the historical-logical and systematic approaches and the methods of observation, comparison, analogy, analysis and synthesis, induction and deduction, etc. In accordance with the systematic approach, the information for transfer pricing of the different constituent entities of the multinational groups is considered as an integral part of the information for transfer pricing of the group as a whole. As a result of the research made, it is concluded that the implementation of the standardized rules for documentation that multinational groups must prepare in order to justify the methodology for determining transfer prices used in their international intra-group transactions provides valuable advantages and benefits both for the tax administrations of the relevant countries and for the taxpayers. From the perspective of tax authorities, the adoption of standardized requirements achieves improvement of the methodology of transfer pricing and tax audit in this area, higher degree of reliability, comparability and transparency of information provided by taxpayers for control over transactions between related parties. Through these requirements are achieved also better results in the tax discipline, the prevention of tax evasion and effective tools for avoidance and resolution of transfer pricing disputes. From the position of the taxpayers it is of utmost importance that through the unifor
转让定价对经营转让业务的公司及其经营所在国的税务管理部门提出了若干问题和挑战。随着国际转移定价在全球范围内的作用越来越大,人们越来越关注可能改善这一领域的控制,并改进各国的监管措施,旨在限制和打击公司操纵的企图,以便通过转移定价减少已支付的利得税、关税等。在全球化不断增加的现代条件下,越来越多的人认识到有必要将统一的、国际公认的要求和规则应用于转让价格的记录和控制。这篇科学论文的主要目的是研究保加利亚共和国在当代条件下编制标准化转让定价文件的主要规则和要求。讨论了国际转移定价在全球化背景下日益重要的作用和意义,以及采用统一的国际转移定价准则的必要性。特别注意在保加利亚共和国的转让定价领域对公司-纳税人和税务管理部门采用全球公认的标准化要求所带来的重大好处和益处的系统化。本文研究问题的方法论包括运用历史逻辑和系统的方法,运用观察法、比较法、类比法、分析综合法、归纳演绎法等。按照系统化的方法,跨国集团的不同组成实体的转移定价信息被视为整个集团转移定价信息的一个组成部分。根据所作的研究,得出的结论是,跨国集团为了证明确定其国际集团内部交易中使用的转让价格的方法是合理的,执行跨国集团必须编制的标准化文件规则为有关国家的税务管理部门和纳税人提供了宝贵的优势和利益。从税务机关的角度来看,标准化要求的采用改善了转让定价和税务审计的方法论,提高了纳税人对关联方交易控制所提供信息的可靠性、可比性和透明度。通过这些要求也取得了较好的效果,在税收纪律,防止偷税漏税和避免和解决转让定价纠纷的有效工具。从纳税人的立场来看,最重要的是,通过统一的、国际公认的转让价格文件和税务审计要求,可以大大减少有关各方之间国际交易中编制定价文件的负担和成本。这些规则的引入使证明其与关联方的交易符合公平原则所需的资料更加清晰和可预测。标准化的文件使纳税人能够捍卫其税务立场,为关联方之间交易的税务处理提供保证,提前遵守要求的可能性,从而避免处罚和与税务管理部门的转让定价纠纷。
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Knowledge International Journal
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