scholarly journals FEATURES RESEARCH EXPERTISE IN CASES CONCERNING THE DETERMINATION OF THE AMOUNT OF THE ACTUAL EXPENDITURES OF THE PENSION FUND FOR THE PAYMENT AND DELIVERY OF OLD-AGE PENSIONS ASSIGNED ON PREFERENTIAL BASIS

2019 ◽  
Vol 20 (2) ◽  
pp. 393-402
Author(s):  
I. Savchenko
Keyword(s):  
Old Age ◽  
Military Service ◽  
Pension Fund ◽  
Documentary Evidence ◽  
Length Of Service ◽  
Old Age Pensions ◽  
The Right ◽  
Pension Payments ◽  
Expert Practice

This article discusses the theoretical and practical aspects of the features of forensic-economic examinations related to documentary evidence of calculations of the actual costs of the Pension Fund for the payment and delivery of preferential pensions. One of the important issues related to the indicated studies is the validity of calculating the costs of reimbursing pension payments and including in this calculation surcharges, allowances and increases that are intended in accordance with the legislation of Ukraine and are paid from other sources than the funds of the Pension Fund. The article analyzes the regulatory legal acts of Ukraine, which regulate the procedure for reimbursement by the Pension Fund body of the actual costs of payment and delivery of old-age pensions assigned on preferential terms. The categories that are entitled to the granting of old-age pensions on preferential terms are determined, the differences in the calculation of preferential length of service are indicated. including during the period of work in elected posts, during the passage of military service and study for a specialty that gives the right to a pension. It was clarified which of the costs incurred by the Pension Fund of Ukraine are not refundable and indicated the need to determine the monthly amount of the pension, which is refundable. It is noted that the calculation includes the actual expenses incurred by the territorial bodies of the Pension Fund for which these pensions were assigned. The theoretical and practical aspects of conducting such forensic examinations presented in the article can be used in expert practice in order to optimize expert research.

scholarly journals PROBLEMATIC ASPECTS OF THE ISSUES RESOLUTION ABOUT DOCUMENTARY EVIDENCE OF MATERIAL DAMAGE (LOSSES) AMOUNT

2016 ◽  
Vol 16 ◽  
pp. 339-344
Author(s):  
V. V. Bukolova
Keyword(s):  
Material Damage ◽  
Documentary Evidence ◽  
Economic Activities ◽  
Research Objects ◽  
Business Entities ◽  
The Right ◽  
Expert Practice

Proceeding from the expert practice, consideration is given to the main aspects of determining the objects of research during the forensic economic examinations regarding the documentary evidence of calculation of the material damage (losses) amount. Account is given of the list of controlling bodies that have the right to conduct scheduled and unscheduled site inspections of financial and economic activities of business entities. A list of research objects that confirm the display of material damage (losses) in the enterprise's accounting records is proposed.

scholarly journals THE CURRENT TAX SITUATION OF OCCUPATIONAL PENSIONS AND PAN‐EUROPEAN PENSION FUNDS

2007 ◽  
Vol 8 (1) ◽  
pp. 45-49
Author(s):  
Gerhard Mudrack
Keyword(s):  
Old Age ◽  
Pension Fund ◽  
Pension Funds ◽  
Member States ◽  
Occupational Pensions ◽  
Cross Border ◽  
Tax Relief ◽  
Old Age Pensions ◽  
Domestic Companies

The main tax obstacle to the functioning of pan‐European pension funds is the exclusion from tax relief of cross‐border contributions. Many Member States have eliminated this obstacle or have announced that they will do this soon. The few Member States which may wish to continue the discrimination against foreign funds may find it very difficult to explain to the ECJ why they cannot do what so many other Member States already have. The conclusion of this article is, therefore, that for most situations, the main tax obstacle for pan‐European pension funds will be eliminated after the implementation date of the Pension Fund Directive, that was by 23 September 2005. The Pension Fund Directive includes the assumptions for a cross‐border activity of company pension funds. Among the existing national regulations of the setting of the systems of old age pensions the member states have to allow domestic companies in line with the Pension Fund Directive to be institution of foreign pension funds, which are licensed in other member states.

scholarly journals Principles of Construction and Mathematical Models of the Formation of a Solidarity Fund in an Alternative Old-Age Pension System

2021 ◽  
Vol 12 (4) ◽  
Author(s):  
Sergey Ovanesyan
Keyword(s):  
Mathematical Models ◽  
Old Age ◽  
Work Experience ◽  
Pension System ◽  
Minimum Length ◽  
Length Of Service ◽  
Basic Principles ◽  
Solidarity Fund ◽  
Calculation System ◽  
The Right

The basic principles of the formation of a solidary fund in the suggested old-age pension system are to establish the minimum length of service according to which a citizen has the right to an old-age pension, the implementation into the pension calculation system of the indicator "share deducted to a solidary fund" from each transfer to the personal account of the employee, so that by retirement at the age of 60 and working experience of 38 years, the pension amount was exactly equal to the amount of wages used in calculations. With a decrease in the length of service, the pension amount is reduced according to a certain rule. To implement these principles, appropriate mathematical models have been built that allow to calculate the amount of accumulated pension capital, own pension, accumulated amounts in the solidary fund, the total amount in the pension fund, etc., with any work experience, the amount of wages. Complex calculations were performed using the parameters that have developed in the practice of today. The results of the calculations are presented in tables with the corresponding comments.

Old Age Pensions

2020 ◽  
pp. 411-416
Author(s):  
Richard B. Collins ◽  
Dale A. Oesterle ◽  
Lawrence Friedman
Keyword(s):  
Medical Care ◽  
Old Age ◽  
Pension Fund ◽  
The State ◽  
Time Section ◽  
General Fund ◽  
Pension Income ◽  
Old Age Pensions ◽  
Set Up ◽  
Over Time

This chapter assesses Article XXIV of the Colorado Constitution, which provides for old age pensions. A 1936 citizens’ initiative added the article to set up the Old Age Pension Fund in the state treasury and entitle the fund to specified revenues. A 1956 initiative amended the article to raise pension revenues, increase pensions, and add a health and medical care fund. It also allows surplus revenue to be used for other purposes. Section 3 sets qualifications for entitlement to a pension. Litigation and statutes have changed eligibility rules over time. Section 6 defines pension amounts, reduced by other retirement or pension income. In practice, because of availability of other pensions, the system has operated with surpluses paid into the general fund.

scholarly journals On the right of a citizen of Russia to a state old-age pension ahead of schedule (according to work experience)

2020 ◽  
Author(s):  
В.А. Винокуров
Keyword(s):  
Old Age ◽  
Russian Federation ◽  
Work Experience ◽  
Military Service ◽  
Armed Forces ◽  
Federal Law ◽  
Men And Women ◽  
The Russian Federation ◽  
The Right ◽  
To Receive

Статья посвящена возможности реализации права граждан Российской Федерации на получение государственной пенсии по старости досрочно (на 2 года ранее установленного возраста) по трудовому стажу, который должен составлять 42 года и 37 лет (соответственно для мужчин и женщин). Рассмотрены проблемы, связанные с зачетом в страховой стаж периода прохождения военной службы в рядах Вооруженных Сил СССР и Вооруженных Сил Российской Федерации. В результате проведенного анализа представлено авторское толкование норм Федерального закона «О страховых пенсиях», позволяющее включать время службы в армии и на флоте, а также в других войсках и воинских формированиях в периоды, которые засчитываются в страховой стаж. Однако в целях соблюдения принципов всеобщности, справедливости и солидарности поколений, на которых должна формироваться система пенсионного обеспечения граждан, а также однозначного понимания требований норм федерального законодательства в статье сформулировано предложение по внесению изменений в Федеральный закон «О страховых пенсиях». The article is devoted to the possibility of implementing the right of citizens of the Russian Federation to receive a state old-age pension up to 2 years earlier than the established age for work experience, which should be 42 years and 37 years (for men and women, respectively). The article deals with the problems related to the offset of the period of military service in the armed Forces of the USSR and the Armed Forces of the Russian Federation in the insurance period. As a result of the analysis, the author's interpretation of the norms of the Federal law “On insurance pensions” is presented, which allows including the time of service in the army and Navy, as well as in other troops and military formations in the periods that are counted in the insurance experience. However, in order to comply with the principles of generality, justice and solidarity of generations, on which the system of pension provision for citizens should be formed, as well as an unambiguous understanding of the requirements of Federal legislation, the article contains a proposal to amend the Federal law “On insurance pensions”.

THE FACTORS OF CAREER SELF-DETERMINATION OF STUDENTS OF HIGHER EDUCATION INSTITUTIONS

2019 ◽  
Vol 7 (1) ◽  
pp. 9-20
Author(s):  
Inna Yeung
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Well Being ◽  
Young Person ◽  
Self Determination ◽  
Full Time ◽  
Actual Problem ◽  
The Third ◽  
The Right

Choice of profession is a social phenomenon that every person has to face in life. Numerous studies convince us that not only the well-being of a person depends on the chosen work, but also his attitude to himself and life in general, therefore, the right and timely professional choice is very important. Research about factors of career self-determination of students of higher education institutions in Ukraine shows that self-determination is an important factor in the socialization of young person, and the factors that determine students' career choices become an actual problem of nowadays. The present study involved full-time and part-time students of Institute of Philology and Mass Communications of Open International University of Human Development "Ukraine" in order to examine the factors of career self-determination of students of higher education institutions (N=189). Diagnostic factors of career self-determination of students studying in the third and fourth year were carried out using the author's questionnaire. Processing of obtained data was carried out using the Excel 2010 program; factorial and comparative analysis were applied. Results of the study showed that initial stage of career self-determination falls down on the third and fourth studying year at the university, when an image of future career and career orientations begin to form. At the same time, the content of career self-determination in this period is contradictory and uncertain, therefore, the implementation of pedagogical support of this process among students is effective.

KEBIJAKAN MODERASI PIDANA MATI

2017 ◽  
Vol 10 (2) ◽  
pp. 193
Author(s):  
Mei Susanto ◽  
Ajie Ramdan
Keyword(s):  
Human Rights ◽  
Death Penalty ◽  
Capital Punishment ◽  
Criminal Code ◽  
Right To Life ◽  
Life Imprisonment ◽  
Research Results ◽  
Moderation Model ◽  
The Right

ABSTRAKPutusan Nomor 2-3/PUU-V/2007 selain menjadi dasar konstitusionalitas pidana mati, juga memberikan jalan tengah (moderasi) terhadap perdebatan antara kelompok yang ingin mempertahankan (retensionis) dan yang ingin menghapus (abolisionis) pidana mati. Permasalahan dalam penelitian ini adalah bagaimana kebijakan moderasi pidana mati dalam putusan a quo dikaitkan dengan teori pemidanaan dan hak asasi manusia dan bagaimana kebijakan moderasi pidana mati dalam RKUHP tahun 2015 dikaitkan dengan putusan a quo. Penelitian ini merupakan penelitian doktrinal, dengan menggunakan bahan hukum primer dan sekunder, berupa peraturan perundang-undangan, literatur, dan hasil-hasil penelitian yang relevan dengan objek penelitian. Penelitian menyimpulkan, pertama, putusan a quo yang memuat kebijakan moderasi pidana mati telah sesuai dengan teori pemidanaan khususnya teori integratif dan teori hak asasi manusia di Indonesia di mana hak hidup tetap dibatasi oleh kewajiban asasi yang diatur dengan undang-undang. Kedua, model kebijakan moderasi pidana mati dalam RKUHP tahun 2015 beberapa di antaranya telah mengakomodasi amanat putusan a quo, seperti penentuan pidana mati di luar pidana pokok, penundaan pidana mati, kemungkinan pengubahan pidana mati menjadi pidana seumur hidup atau penjara paling lama 20 tahun. Selain itu masih menimbulkan persoalan berkaitan dengan lembaga yang memberikan pengubahan pidana mati, persoalan grasi, lamanya penundaan pelaksanaan pidana mati, dan jenis pidana apa saja yang dapat diancamkan pidana mati.Kata kunci: kebijakan, KUHP, moderasi, pidana mati. ABSTRACTConstitutional Court’s Decision Number 2-3/PUU-V/2007, in addition to being the basis of the constitutionality of capital punishment, also provides a moderate way of arguing between retentionist groups and those wishing to abolish the death penalty (abolitionist). The problem in this research is how the moderation policy of capital punishment in aquo decision is associated with the theory of punishment and human rights and how the moderation policy of capital punishment in the draft Criminal Code of 2015 (RKUHP) is related with the a quo decision. This study is doctrinal, using primary and secondary legal materials, in the form of legislation, literature and research results that are relevant to the object of analysis. This study concludes, firstly, the aquo decision containing the moderation policy of capital punishment has been in accordance with the theory of punishment, specificallyy the integrative theory and the theory of human rights in Indonesia, in which the right to life remains limited by the fundamental obligations set forth in the law. Secondly, some of the modes of moderation model of capital punishment in RKUHP of 2015 have accommodated the mandate of aquo decision, such as the determination of capital punishment outside the main punishment, postponement of capital punishment, the possibility of converting capital punishment to life imprisonment or imprisonment of 20 years. In addition, it still raises issues regarding the institutions that provide for conversion of capital punishment, pardon matters, length of delay in the execution of capital punishment, and any types of crime punishable by capital punishment. Keywords: policy, criminal code, moderation, capital punishment.

Adolescent athletes and nutrition – analysis of two groups of children

2020 ◽  
pp. 1-6
Author(s):  
Tatyana Dzimbova
Keyword(s):  
Energy Expenditure ◽  
Energy Intake ◽  
Eating Habits ◽  
Energy Deficit ◽  
Young Athletes ◽  
Adolescent Athletes ◽  
Basketball Players ◽  
Calcium Magnesium ◽  
The Right

Introduction. Proper nutrition is crucial for child and adolescent athletes to maintain growth and development and to achieveoptimal results in sports. It is very important to balance the energy expenditure with the energy intake in order to prevent the energy deficit or excess.Materials and methods. Subjects involved in two different sports participated in the study: 13 gymnasts (age 13.8 ± 4.1 years, height 153.4 ± 11.3 cm, weight 47.1 ± 10.5 kg) and 15 basketball players (age 15.5 ± 1.1 years, height 176.7 ± 7.9 cm, weight 65.2 ± 10.7 kg). Determination of total energy expenditure was made by prediction equations. The subjects maintained a food records for 5 consecutive days, which were processed in the ASA24 system of the NCI. Results and discussion. Energy intake in both groups is sufficient to meet the daily needs, development of young athletes andprovide the energy needed in training. The intake of three minerals (calcium, magnesium and potassium) and three vitamins (D, E and A) was lower than recommended values in both groups.Conclusion. As a result of the busy schedule of adolescent athletes, their main meals are out of home, and the proportion of highly processed foods containing small amounts of important vitamins and minerals is high. The main recommendations include dairy products, fruits, vegetables and whole grains. The idea behind the changes is to give young athletes the right diet and the right eating habits.

The Calculation of Turbulent Diffusion Coefficients in Aquatic Ecosystems

2019 ◽  
Vol 70 (11) ◽  
pp. 3903-3907
Author(s):  
Galina Marusic ◽  
Valeriu Panaitescu
Keyword(s):  
Transport Equation ◽  
Turbulent Diffusion ◽  
Diffusion Coefficients ◽  
Aquatic Ecosystems ◽  
Specific Area ◽  
Left Bank ◽  
The Right ◽  
Prut River

The paper deals with the issues related to the pollution of aquatic ecosystems. The influence of turbulence on the transport and dispersion of pollutants in the mentioned systems, as well as the calculation of the turbulent diffusion coefficients are studied. A case study on the determination of turbulent diffusion coefficients for some sectors of the Prut River is presented. A new method is proposed for the determination of the turbulent diffusion coefficients in the pollutant transport equation for specific sectors of a river, according to the associated number of P�clet, calculated for each specific area: the left bank, the right bank and the middle of the river.

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