Knowledge International Journal最新文献

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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
Knowledge International Journal Pub Date : 2022-09-30 DOI: 10.35120/kij5404583m
Sanja Markova (Baldzieva), S. Jovevska
{"title":"CHANGES IN THE PHYSIOLOGY OF THE THYROID GLAND IN PREGNANCY AND THE NEED FOR TRIMESTER-SPECIFIC REFERENCE VALUES IN THYROID STATUS: A REVIEW","authors":"Sanja Markova (Baldzieva), S. Jovevska","doi":"10.35120/kij5404583m","DOIUrl":"https://doi.org/10.35120/kij5404583m","url":null,"abstract":"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","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87186470","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2022-09-30 DOI: 10.35120/kij5403387m
J. Marković, Katarina Jovanović
{"title":"APPLICATION OF LEGAL PROVISIONS AND REGULATIONS IN THE TREATMENT OF DRINKING WATER IN THE TERRITORY OF THE CITY OF VRANJE","authors":"J. Marković, Katarina Jovanović","doi":"10.35120/kij5403387m","DOIUrl":"https://doi.org/10.35120/kij5403387m","url":null,"abstract":"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.","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87406025","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2022-09-30 DOI: 10.35120/kij5403463j
Z. Janjić
{"title":"TESTING TECHNOLOGIES OF HYDROAGGREGATE FOR THE PURPOSE OF ASSESSMENT OF VIBRATIONAL STATE IN EXPLOITATION","authors":"Z. Janjić","doi":"10.35120/kij5403463j","DOIUrl":"https://doi.org/10.35120/kij5403463j","url":null,"abstract":"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","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79653427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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)
Knowledge International Journal Pub Date : 2022-09-30 DOI: 10.35120/kij5405859k
Marija Kertakova
{"title":"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)","authors":"Marija Kertakova","doi":"10.35120/kij5405859k","DOIUrl":"https://doi.org/10.35120/kij5405859k","url":null,"abstract":"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.","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83486226","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal 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
{"title":"INFLUENCE OF COMPUTED TOMOGRAPHY PARAMETERS ON THE RADIOTHERAPY PLAN CALCULATION","authors":"Enis Tinjak, A. Beganović, Velda Smajlbegović, F. Julardžija, A. Šehić, Sabina Prevljak, B. Metlić, Nusret Salkica, M. Topčagić","doi":"10.35120/kij5404603t","DOIUrl":"https://doi.org/10.35120/kij5404603t","url":null,"abstract":"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","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83359913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2021-10-07 DOI: 10.35120/kij3201193z
Ilire Zajmi
{"title":"SOCIAL MEDIA AND KOSOVO’S POLITICAL ACTORS","authors":"Ilire Zajmi","doi":"10.35120/kij3201193z","DOIUrl":"https://doi.org/10.35120/kij3201193z","url":null,"abstract":"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","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88968331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2021-08-16 DOI: 10.35120/kij4701225d
Aleksandar M. Damnjanović
{"title":"CONSTRUCTION WORKERS IN THE REPUBLIC OF SERBIA - BETWEEN JUSTICE AND LAW","authors":"Aleksandar M. Damnjanović","doi":"10.35120/kij4701225d","DOIUrl":"https://doi.org/10.35120/kij4701225d","url":null,"abstract":"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.","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75114735","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2021-08-16 DOI: 10.35120/kij4701257d
Agush Demirovski
{"title":"CONTEMPORARY APPROACHES FOR PREVENTION AND COUNTERING VIOLENT EXTREMISM","authors":"Agush Demirovski","doi":"10.35120/kij4701257d","DOIUrl":"https://doi.org/10.35120/kij4701257d","url":null,"abstract":"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. \u0000The 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. \u0000Creating 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.","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80151475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2021-08-16 DOI: 10.35120/kij4701213v
V. Valkov
{"title":"IMPACT OF THE ECONOMIC FACTOR ON THE SOCIAL SECURITY SYSTEM","authors":"V. Valkov","doi":"10.35120/kij4701213v","DOIUrl":"https://doi.org/10.35120/kij4701213v","url":null,"abstract":"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.","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80899031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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
Knowledge International Journal Pub Date : 2021-08-16 DOI: 10.35120/kij4701093d
Diana Dimitrova Petrova
{"title":"APPLICATION OF NEW REQUIREMENTS FOR STANDARDIZED TRANSFER PRICING DOCUMENTATION IN THE REPUBLIC OF BULGARIA – ADVANTAGES AND BENEFITS FOR TAX AUTHORITIES AND TAXPAYERS","authors":"Diana Dimitrova Petrova","doi":"10.35120/kij4701093d","DOIUrl":"https://doi.org/10.35120/kij4701093d","url":null,"abstract":"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. \u0000The 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. \u0000The 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. \u0000As 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. \u0000From 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. \u0000From the position of the taxpayers it is of utmost importance that through the unifor","PeriodicalId":17821,"journal":{"name":"Knowledge International Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87395179","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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