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Посредством систематичен и критичен преглед на нормативната регулация в Република България са изследвани и идентифицирани измамите, свързани с ДДС, като обект на данъчен контрол. Очертани са особеностите на различните видове ДДС измами, като са определени характеристиките на участниците в тях. Това е постигнато въз основа на анализ на най-често прилаганите схеми на измамни действия при ДДС. Изведени и систематизирани са проблемите в организацията на данъчния контрол при ДДС измами от типа „Липсващ търговец“ (ДИЛТ), на основата на извършен статистически анализ на оценките, дадени от анкетирани служители от специализираното звено за борба с ДДС измамите на приходната администрация. Въз основа на определените и анализирани проблеми са предложени конкретни мерки за усъвършенстване организацията на данъчния контрол при ДИЛТ в следните насоки: вменяване на дознателски функции на органи по приходите; създаване на активен и ефективно действащ Централен координационен екип за оперативен обмен на информация и синхронизиране на действията на държавни органи и институции, с функционалност в областта на противодействие при ДДС измамите; публичност на база данни „Рисков масив“, администрирана от Национална агенция за приходите (НАП), с оглед наличието на възможност данъчно задължените лица да предприемат мерки с „грижата за добър търговец“, които да гарантират, че няма да бъдат въвлечени във верига доставки, целящи измама с ДДС., The VAT frauds were examined and identified as a subject of tax control by the means of systematic and critical review of the legislative regulations in the Republic of Bulgaria. The features of the different types VAT frauds were assessed through the characteristics of the involved parties. This is done based on the analysis of the most frequently used VAT-fraud schemes. The problems in the organization of tax control in regard to the missing trader VAT fraud (MTVF) type were formulated and systemized via statistical analysis of the evaluation of the questionnaire respondents, employed in the specialized VAT anti-fraud unit of the revenue administration. Specific measures for improvement of the organization of tax control of this type of frauds were suggested, based upon the defined and analysed problems in the following areas: implementation of investigative responsibilities of tax employees; establishment of active and effective Central coordination team for operative exchange of information and synchronisation of the actions of state organs and institutions, concerned with counteraction against VAT frauds; publicity of the „risk massive” database, administered by National Revenue Agency (NRA) to create the opportunity for taxpayers to undertake measures with “the care of good traders” and to be able to guarantee that they are not part of the VAT-fraud aiming delivery chain.

Municipalities in the Eastern District of Kyustendil are of historical, environmental and economic perspective zasebena territory. They have historical, natural, social and economic prerequisites for connectivity and common development in the last century. In certain periods they constituted and independent administrative entity. The political situation was reflected in a "role" in that territory, which affects its overall development, defined as containment. All this naturally affects the development and current state of social, peculiarities and characteristics of demographic resources. That is why municipalities in the eastern part of Kyustendil is an interesting area for research. Of particular interest are the author ongoing structural and territorial changes in the social sphere. Challenges associated with deepening economic disparities, migration and the consequences thereof, regional disparities in development and operation of social changes in employment, the need for innovation and sustainable development and others. They manifest themselves as problems that actually exist in the study area, they need to investigate and search for effective solutions to local and higher level. These challenges are closely related to the specific territory, which means that possible solutions must be sought in the implementation of strategies and policies for integrated development of the social sphere in the locations of the study area. Общините в източната част на област Кюстендил представляват от историческа, природна и икономическа гледна точка засебена територия. Те притежават исторически, природни, социални и икономически предпоставки за свързаност и общо развитие през последното столетие. В отделни периоди са представлявали и самостоятелна административна единица. Политическата конюнктура предопределя друга „роля“ на тази територия, която оказва влияние върху цялостното й развитие, определяно като задържащо. Всичко това естествено влияе и върху развитието и състоянието на социалната сфера, на особеностите и характеристиките на демографските ресурси. Именно за това общините от източната част на Кюстендилска област е интересна територия за научни изследвания. От изключителен интерес за автора са протичащите структурни и териториални промени в социалната сфера. Задълбочаващите се икономически неравенства, миграциите, регионалните различия в развитието и функционирането на социалната сфера, промените в заетостта, необходимостта от иновации и устойчиво развитие и др. Те се проявяват като проблеми, които реално съществуват в проучваната територия, нуждаят се от проучване и търсене на ефективни решения на местно и по-високо ниво. Тези предизвикателства са тясно свързани с конкретната територия, което означава, че възможностите за тяхното разрешаване трябва да се търсят в прилагането на стратегии и политики за интегрирано развитие на социалната сфера в съответните населени места на проучваната територия.

През последните години в нашата страна управлението на миграционните процеси се превръща в решаващ фактор за демографското развитие на страната. Вътрешната миграция е необходимо да бъде проучена, защото проблемите, които тя предизвиква от демографско, социално и икономическо естество, засягат все по-голяма част от населението и територията на страната ни, а често определят и общата демографска ситуация. Миграциите са съществен компонент в демографското развитие в изследваната територия и оказват влияние за териториалното разпределение на населението. Миграционната активност на населението заедно с неговото естествено възпроизводство определят съвременните тенденции в демографското развитие на област Кюстендил., Problems of Geography, 2019, Vol.2, p. 55-70

Owners and persons supervising animals are obliged to take adequate and enough care for them and to control their behaviour. This obligation is explicitly governed by the provisions of article 149, article 150 and article 177 of the Veterinary Medicine Act (VMA). Any failure to take due care, i.e. owners’ omission, may result in damages both to animals and the other members of the society. The liability of the owners and the persons supervising the animals may be criminal in case the hypotheses of article 325c) of the Criminal Code exist, or administrative – criminal in case with their omission, respon-sible individuals have violated only the requirements of the veterinary medical legislation. This study highlights the need to differentiate cases where the responsible individu-als’ failure to take enough care for the animals is only an administrative violation, and cases where this is a crime, and what are the competent government authorities that im-pose sanctions to the violator. The judgment of this circumstance is crucial with view of the prohibition to sue a violator twice for the same, also used as a basis for the interpretation in Interpreting Decision No 3 enacted on 22.12.2015 under interpreting case No 3/2015 as per the inventory of the General Assembly of the Criminal Bar at the Supreme Court of Cassation., {"references":["Interpretation decision No 3 effective from 22.12.2015 under corporate case No 3/2015 of the General Assembly of Criminal Bodies of the Supreme Court of Cassation.","Road Traffic Act, effective from 01.09.1999, specified denomination of 05.07.1999, promulgated in State Gazette No. 20 of 5 March 1999, amended and supplemented State Gazette No. 11 of 31 January 2017","Adjudication No 21/21.10.2016 under private criminal case of appeal No 1031/2016 as per the inventory of the District Court of Burgas","Adjudication No 1476/21.09.2016 under private criminal case 5236/2016 as per the inventory of the District Court of Burgas.","Decision of 18.07.2014 under general criminal case No 242/2014 as per the inventory of the District Court of Veliko Tarnovo","Decision No 470 of 28.05.2014 of the Regional Court of Veliko Tarnovo under administrative criminal case No 925/2014","Decision No 1445 of 20.07.2016 under administrative criminal case No 2144/2016 as per the inventory of the Regional Court of Varna.","Decision No 1445 of 20.07.2016 of the Regional Court of Varna under administrative criminal case No 2144/2016.","Judgement No 4136 of 30.05.2016 of the Regional Court of Blagoevgrad under general criminal case No 2467/2015.","Judgement No 208 of 11.12.2014 of the Regional Court of Ruse under general criminal case No 2195/2014","Decision No 1313 of 20.11.2013 of Sofia City Court under general criminal case of appeal No 3252/2013","Animal Protection Act, promulgated in State Gazette No 13 от of 8 February 2008, amended and supplemented State Gazette No. 34 of 3 May 2016.","Criminal Procedure Code, promulgated in State Gazette no. 86 of 28.10.2005, amended and supplemented State Gazette No 13 of 7.02.2017","Administrative Violations and Punishments Act, promulgated State Gazette No 92 of 28 November 1969, supplemented State Gazette no. 101 of 20 December 2016.","Interpretation decision No 3 effective from 22.12.2015 under corporate case No 3/2015 of the General Assembly of Criminal Bodies of the Supreme Court of Cassation","European Convention on Human Rights and Article 4 §1 of Protocol No 7. http://www.echr.coe.int/ Documents/Convention_BUL.pdf","Law for ratification of Protocol No 4 and Protocol No 7 to the Convention on Protection of Human Rights and Fundamental Freedoms, promulgated in State Gazette No 87 of 24.10.2000","Constitution of the Republic of Bulgaria effective from 13.07.1991 promulgated in State Gazette No 56 of 13 July 1991, amended and supplemented State Gazette no. 100 of 18 December 2015","Krippendorff, Klaus H. (2004). Content Analysis: An Introduction to Its Methodology. Second Edition. Sage Publications.","Council Directive 98/58/EC of 20 July 1998 concerning the protection of animals kept for farming purposes. OJ L 221, 8.8.1998, p. 23–27.","Ordinance No 16 of 3 February 2006 for protection and aluminum relationship with cutting use of agricultural animals issued by the Ministry of agriculture and forests, in force since 01.05.2006., issued SG. No 18 of February 28, 2006."]}

Along with the information age accelerating its development towards the end of the twentieth century, rapid changes and innovations are being experienced in the business world. Several factors such as competition increasing with the influence of the globalization, changes in the customer characteristics, advances in technology and increasing uncertainty have made the businesses’ ensuring their continuity difficult day by day. Therefore, businesses should give importance to development and change and be open to new approaches in their administrative activities in order to have a structure which will get an edge over their competitors in the future. Strategic Management, one of these approaches, is a management process that enables the businesses to develop correct strategies for achieving their goals and assess the results applying these strategies effectively. There are some tools, techniques and approaches, prominent in the successful implementation of the chosen strategies, at different stages of the strategic management process. One of them is Open Book Management (OBM) which is new and quite a radical concept of management. OBM refers to the opening of the entity’s financial records, expenses and profitability sources to employees. In this study, Open Book Management’s being converted to a successful strategic management tool has been addressed.

Хората са най-важният и ценен ресурс на България. Те имат право на достойно съществуване и пълноценно участие в обществото, на добро здраве и продуктивен живот. Политиката за демографско развитие на населението е интегрална част от цялостната политика за икономическо, културно и социално развитие на страната. Устойчивото развитие е средство за осигуряване на благосъстоянието на българските граждани – както на живеещите днес, така и на бъдещите поколения. Гаранциите за устойчиво развитие се създават с разумно и балансирано управление на населението, ресурсите и околната среда., Problems of Geography, 2017, Vol.3, p. 33-46

Aims and objectives: The study aims to explore why and how pregnant women use the internet as a health information source, what overall effect it has on their decision making and how this is affecting their interaction with their health care professional. Background: As the internet has become primarily a source of information among mothers-to-be, health care professionals require greater understanding of the impact of such technology to provide adequate support and advice to new mothers. Selection criteria: Pregnant women, from the time of their first meeting with their midwife until birth, were approached for the study. Supplementary criteria included: age 18 and above, living within Frimley Heath Foundation Trust, and fluency in the English language. Data collection and analysis: This was a primary research study with data collected through an online survey. As the purpose of the study was to collect data on an impact that cannot be directly observed, an online questionnaire was utilised to collect both qualitative and quantitative data. The data was analysed and presented thematically. Results: In accordance with the UK government policy to promote registration of clinical studies and public access to research findings affecting health and social care, the research is registered on the public database. Authors’ conclusion: The use of the internet as a source of pregnancy-related information has become increasingly popular and influential among childbearing women. As health professionals, midwives have a responsibility to acknowledge the fact that women access the internet for support and pregnancy-related information. For the wider profession, midwifery leaders need to set the direction of travel for their profession in engaging with social media and provide guidance on directing pregnant women towards sources of information which are both evidence-based and valid.

Over the last decade, the internet has become a popular source of health information among prospective parents. The aim of this literature review is to examine and review what is currently known about the use of the internet by mothers-to-be and the impact it has on their decision making. The review will examine studies published in the last ten years as it is thought that since 2004, major demographic, cultural and socio-economic changes have taken place in the United Kingdom, and one of the key leading factors, responsible for the changes, is the wider use of the internet (DH 2011).

International research conference 2013, The aim of this paper is to raise some aspects for a change of the Annual Financial Report (AFR), used as a source of generalized accounting information about the economic activities of an enterprise. An attempt is made to highlight only some parts of the problem areas, while researching the topic of the AFR, which could be use