May lead to unwanted. Unexpected income can lead to unwanted tax consequences. The causes of the disease

Many diets call for limiting, and sometimes even completely eliminating, the consumption of red meat *. But how can this affect your health?

* Red meat refers to the meat of mammals and some birds, which have a red tint due to the presence of the protein myoglobin. The most common types of red meat on the shelves of Russian stores are beef, pork and lamb.

Reducing our consumption of red meat can deprive us of essential minerals and vitamins for the body, especially zinc and vitamin D, which are vital for women's health.

An analysis of data from the UK National Diet and Nutrition Survey found that women who ate less than 40 grams of red meat per day were deficient in micronutrients such as zinc, iron, vitamin B12, vitamin D and potassium.

The study leader, nutritionist Emma Derbyshire, said that calling on all populations to cut red meat consumption can lead to nutrient deficiencies, which are especially dangerous for people at certain risk groups.

According to Emma Derbyshire, research has shown a relationship between low consumption of red meat and inadequate levels of important nutrients for the body's health.

The experts analyzed data from 2,021 women aged 11 to 64 who participated in the UK National Diet and Nutrition Survey.

It found that British women between the ages of 19 and 64 consume an average of 47 grams of red meat per day, while 43% of women consume less than 40 grams of red meat per day.

These figures are well below the upper limit of the recommended intake of red meat, which is 70 g per day.

As a result, the total average daily intake of iron and zinc was below normal in 30.5% and 9.8% of the survey participants, respectively.

The consumption of riboflavin and potassium was lower than the level required for the body in 14.7% and 25.1% of women, respectively.

It found that 48.5% of British women are selenium deficient.

The average vitamin D intake was 1.98 mg, which is also below normal.

Women who consume less than 40 grams of red meat per day experience more acute micronutrient deficiencies (especially iron, zinc, vitamin B12 and potassium) compared to women who consume 40 to 69 grams of red meat per day.

A healthy iron level is extremely important for a woman's health. In particular, iron is essential for the maintenance of reproductive function. Iron deficiency can undermine not only the health of the mother, but also her unborn child.

Zinc is found in many enzymes and is needed to support the growth of immune cells, as well as healthy hair, skin and nails. Zinc is also an essential trace mineral for women of reproductive age.

and forgive us our debts, as we also leave our debtors;

and lead us not into temptation, but deliver us from the evil one.

10 Thy kingdom come; Thy will be done, as in heaven, on earth;

11 Give us this day our daily bread;

12 And forgive us our debts, as we also forgive our debtors;

13 and lead us not into temptation, but deliver us from the evil one. For yours is the kingdom and the power and the glory forever. Amen.

Let me completely surrender to the will of Your Holy One.

At every hour of this day, instruct and support me in everything.

Whatever news I receive during the day, teach me to accept them with a calm soul and a firm conviction that everything is Your Holy Will.

In all my words and deeds, guide my thoughts and feelings.

In all unforeseen cases, do not let me forget that everything has been sent down by You.

Teach me to act directly and reasonably with every member of my family, without embarrassing or upsetting anyone.

Lord, give me the strength to endure the fatigue of the coming day and all the events during the day.

Lead my will and teach me to pray, believe, hope, endure, forgive and love.

it is better to see a doctor.

not a trace of depression.

And a powerful deep, meridian massage.

And then tea with lemon, honey and cranberries.

What are the undesirable consequences of cleaning the registry with TuneUp? - System software

I use the Cleaner program to clean the registry from junk, but it is not always enough (sometimes there are still tails of programs that.

Dear VB professionals. Recently from sources great experience programming I got the information that "and vbNullString is not one.

What are the consequences of "recursive looping"?

Please help me solve one more problem: If the sum of the prices of goods to be sold is 240 billion rubles, it is sold on credit.

1. What is an activation frame? 2. What are the consequences of "recursive looping"? 3. What condition must be obligatory.

Good day. I decided to optimize my PC using TuneUp. Gives out just such a picture. And pomoymu advice is written there in German .. Maybe someone.

well, if you're not really a butcher.

and to "clean up" the system from the installed Sovt, use better third-party uninstaller, Revo Uninstaller or My Uninstaller

You can manually clean up (disk cleanup, cleanup of all TEMP / TMP folders), it is possible, but highly undesirable, especially with constant cleaning, to delete restore points, except for the last one, or configure special parameters for storing these points

The following folders remain in the HKEY_LOCAL_MACHINE => SOFTWARE folder: AVAST Software - uninstaller program.

I want to clean my registry without using any programs. I'm interested in the following: What should be where and what should not be there.

Hello everyone. Reinstalled Win XP SP3 recently. Previously, there was also the same system. There was tuneup 2013 to optimize the work of Windows. everything.

I have a question - how to remove from the "Create" list those elements that are highlighted in red? I removed MathCad myself a long time ago, but these.

Thank you! I began to understand the physical world a little better.

I already understood that a door calls an object or thing. More precisely:

  • food and food: hamburger, peas, strawberries, grain;
  • tools, devices, equipment, mechanisms: armored personnel carrier, clunker, starship, carousel, video camera, guitar, screwdriver, nail, gong, grenade launcher, sleeve, rifle;
  • structure or structure: wigwam, stall, fence;
  • dishes, capacity: fork, colander, saucepan, vase, bucket, canister;
  • clothes and footwear: sandals, pea jacket, patch;
  • furniture: chair, table, wardrobe, shelf.

Fuzzy matches:

Hey! My name is Lampobot, I am a computer program that helps to make a Map of Words. I can count very well, but so far I do not understand well how your world works. Help me figure it out!

Thank you! I'm starting to understand people better.

I have already understood that the collective farmer is related to people. More precisely:

  • subject: occupation, beliefs, family ties, ethnicity, rank or title (hunter, medic, Christian, aunt, Frenchman, president);
  • characterization of a person (volunteer, beauty, leader, brunette);
  • anatomy (arm, abdomen)?

leave a comment

Map of words and expressions of the Russian language

Online thesaurus with the ability to search for associations, synonyms, contextual links and examples of sentences for words and expressions of the Russian language.

Reference information on declension of nouns and adjectives, conjugation of verbs, as well as the morphemic structure of words.

The site is equipped with a powerful search engine with support for Russian morphology.

Which can lead to undesirable consequences

4.1.1. During operation, the following main emergencies may occur:

break of the contact wire;

breakage of power and signal wires of overhead lines;

derailment of the rolling stock;

emergence harmful gases in underground structures.

4.1.2. When there is emergency an electromechanic and an electrician are obliged to stop work, cut off the power supply from faulty equipment (apparatus, stand), if necessary, make a fence dangerous place and immediately report the incident to the senior electromechanic or the work supervisor and then follow his instructions to prevent accidents or eliminate an emergency.

4.1.3. Workers who are nearby are obliged to immediately report to the scene of the incident on an alarm signal and take part in providing the victim with first aid or eliminating the emergency situation that has arisen.

4.1.4. When eliminating an emergency, it is necessary to act in accordance with the approved emergency response plan.

4.1.5. In the event of a fire, it is necessary:

immediately inform the fire department, indicating the exact place of the fire;

inform the work supervisor;

notify others and, if necessary, remove people from the danger zone;

start extinguishing the fire using primary fire extinguishing means;

organize a meeting of the fire brigade.

4.1.6. When using foam (carbon dioxide, powder) fire extinguishers, do not direct the jet of foam (powder, carbon dioxide) at people. If foam gets on unprotected areas of the body, wipe it off with a handkerchief or other material and rinse with an aqueous solution of soda.

When lighting up electrical equipment, use only carbon dioxide or dry powder fire extinguishers. When using a carbon dioxide fire extinguisher, do not grasp the bell of the fire extinguisher with your hand.

4.1.7. In rooms with internal fire hydrants, it is necessary to use a calculation of two people: one rolls out the sleeve from the crane to the place of the fire, the second, at the command of the rolling sleeve, opens the tap.

4.1.8. When extinguishing a fire with a felt mat, the flame should be covered so that the fire from under it does not fall on the person extinguishing the fire.

4.1.9. When extinguishing a flame with sand, a scoop, do not raise the shovel to eye level in order to avoid sand getting into them.

4.1.10. Extinguishing burning objects located at a distance of more than 7 m from the live contact wire can be allowed without removing the voltage. In this case, it is necessary to ensure that the stream of water or foam does not come close to the contact network and other live parts, at a distance of less than 2 m.

4.1.11. If a person's clothes are on fire, then the fire should be extinguished as soon as possible, but at the same time it is impossible to knock down the flame with unprotected hands. Flammable clothing must be quickly thrown off, ripped off, or extinguished by pouring water, and sprinkling with snow in winter. A thick cloth, blanket, tarpaulin can be thrown over a person in burning clothes, which must be removed after the flame has been extinguished.

4.1.12. In case of fire at the post of electrical interlocking, it is necessary:

disconnect all power supplies with the breakers on the panel or fuses on the cabinet;

report a fire to the chipboard, DNTs and the dispatcher on duty, call the fire brigade;

start extinguishing a fire in service and technical premises, using the primary fire extinguishing equipment located in the premises.

4.1.13. If a break in the wires of the contact network or high-voltage overhead lines is detected, you should immediately inform the station duty officer, energy dispatcher or train dispatcher, protect the place of the break and make sure that no one approaches it closer than 8 m.In the event that broken wires or other elements of the contact network and high-voltage overhead lines violate the dimensions of the approach of buildings and can be touched during the passage of a train, it is necessary to protect this place with stop signals.

It is forbidden to come closer than 8 m to the broken wires of the contact network and high-voltage overhead lines, as well as touch anything to them and foreign objects on them, regardless of whether they touch or do not touch the ground or grounded structures.

4.1.14. In the event that the alarm and communication wires fall to the ground while they come into contact with the wires of the power line, the electromechanic and electrician must immediately stop all work with the wires; take measures to stop all traffic in the area of ​​falling wires; report the incident to the head of work or the dispatcher of the distance signaling system.

4.1.15. If a broken wire is found on the combined overhead line, the electrician and electrician must immediately take measures to turn off the voltage in this section. Eliminate the danger for unauthorized persons passing near the broken wire, and report the incident to the head of work or the dispatcher of the distance signaling system.

How to deal with overwork

Overwork is a state of the body that is caused by too much stress due to frequent stress, anxiety, constant work at the computer, long-term reflections, etc.

This condition is very dangerous for the human body and can lead to undesirable consequences.

The reasons

The basis for the onset of this condition is a mismatch between the duration of hard work and the time of rest. The reasons for overwork include:

Signs and symptoms

One of the signs of overwork is constant drowsiness - this is the main symptom. There are also other signs to look out for:

  • fatigue and weakness do not go away even after a long sleep;
  • frequent headaches;
  • inability to fall asleep despite fatigue;
  • emotional disorders;
  • discoloration or swelling;
  • high blood pressure;
  • nervousness and irritability;
  • distracted attention, inability to concentrate;
  • memory impairment;
  • loss of appetite, nausea, vomiting;
  • redness of the eyeball.

Many signs can be symptoms of other diseases. There are no unique features in the list that indicate a diagnosis. But each of these symptoms is an objective sign of overwork, if it manifests itself in combination with others against the background of strong physical and mental stress.

Types of overwork

Overwork can be of two types:

Physical fatigue is the result of intense physical exertion, which develops gradually. At first, the person experiences slight fatigue and mild muscle pain. Often they do not pay attention to this and continue to lead a normal life. Over time, the body is depleted and leads to overwork.

Mental fatigue occurs as a result of mental and emotional stress. It looks like ordinary tiredness. A person tries to rest and sleep, believing that it will pass in this way. Doctors say that there will be few such events. To recover, a person needs to undergo a course of treatment.

Possible complications

Overwork is not a disease. But this syndrome cannot be ignored. The body's defenses are weakened, which prevent the development of diseases. If you do not take reasonable measures to eliminate this condition, then complications are possible:

  • increased irritability, aggressiveness, neuroses, hysteria;
  • digestive disorders;
  • weakening of the immune system;
  • exacerbation of chronic diseases;

Prophylaxis

There are preventive measures in which you need:

  • give up potent medications, such as sleeping pills;
  • using relaxation techniques such as meditation;
  • reduce the consumption of alcohol and tobacco products, if possible, eliminate it altogether;
  • visit the massage room;
  • find an interesting hobby;
  • get positive emotions from communicating with people who are pleasant to you;
  • analyze your fears, determine the necessary actions and take them in turn.

These preventive measures are general in order to exclude the cause that led to overwork. Periods of intense stress need to be planned in advance and prepared through exercise. Mental stress must be relieved through physical activity with further relaxation.

Treatment

The principle of therapy is to reduce all stress.

First, it is worth adjusting your daily routine, stop mental and physical activity for several weeks. Depending on the rate of recovery of the body, the doctor will decide on the possibility of returning to the usual life.

Household problems are completely eliminated, it is better to spend more time in the fresh air, visit massage rooms. In a difficult situation, you need to do nothing for 2-3 weeks, there should be complete relaxation. After a while, you can gradually connect walks in the fresh air, moderate physical activity.

Medicines are used only if indicated. Basically, these are fortifying drugs:

  • sedatives;
  • cerebral circulation stimulants;
  • hormonal drugs (in advanced cases).

Vitamins are also prescribed for the good functioning of the nervous system and combating the feeling of fatigue: vitamins C, E, D, group B.

In addition to vitamins, stimulants are used to increase the general tone: tinctures of Eleutherococcus and ginseng. Also, doctors recommend using homeopathic medicines. They are plant-based, so they have a minimum side effects... On the early stages can be used folk remedies to combat this problem: chamomile tea, rosehip infusion, garlic (3 cloves daily).

A good result will be if you take medicinal baths, adding pine extract, mint, thyme or sea salt.

Overwork usually ends with recovery. You just need to eliminate the cause of its appearance and conduct good therapy.

why are you so illiterate? Turmeric is not a seed. This is the root of the plant!

Well, I would not say that Skadovsk is developed and comfortable.

You talked so deliciously about coffee. but I can't afford the wrong one because of the caffeine and cholesterol. ...

  • © 2018 Lifegid.com
  • Confidentiality

The use of any materials posted on the site is permitted provided a link to lifegid.com

The editorial board of the portal may not share the opinion of the author and is not responsible for copyright materials, for the accuracy and content of advertising.

What is the danger of pancreatitis during pregnancy?

Pancreatitis during pregnancy occurs often, since when carrying a child, the load on a woman's body increases.

Pancreatitis is an inflammatory process that occurs in the pancreas. Under the influence of the enzymes it produces, it is destroyed.

The causes of the disease

Pancreatitis during pregnancy occurs often, since when carrying a child, the load on a woman's body increases. This is caused by an increase in the amount of food processed, insulin intake, which is important for the healthy development of the fetus. As a result of pancreatitis, the digestion process is disrupted. And this entails an increase in the number of bacteria in the intestine and leads to dysbiosis.

A common cause of pancreatitis is the use of a large amount of drugs and vitamins by a pregnant woman. They linger on the walls of the pancreas, making it difficult to work. As a result, the enzymes produced by the gland destroy the organ itself.

A common cause of pancreatitis is the use of a large amount of drugs and vitamins by a pregnant woman.

A common cause of acute pancreatitis is gallstone disease in a pregnant woman. An attack can be triggered by taking diuretics such as furosemide. It is undesirable to make sudden movements, especially during an exacerbation.

The next reason for this ailment in pregnant women may be the presence of a virus in the pancreas and reduced immunity.

The main reason for the exacerbation of pancreatitis is the enlargement of the uterus, which compresses the pancreatic duct.

The cause of the disease of the gland can be transferred diseases: mumps, viral hepatitis, as well as trauma to the organ itself.

The cause of pancreatitis in pregnant women is the excessive consumption of alcoholic beverages. Chronic pancreatitis is common in pregnant women.

Pancreatitis symptoms

Attacks of acute pancreatitis usually occur suddenly and are marked by sharp pains.

It is very difficult to establish this diagnosis during pregnancy, because the symptoms of the disease coincide with the signs of early toxicosis, in which there are:

A common symptom of the disease is pain in the upper abdomen, in the region of the heart (emitting angina pectoris). Pain in pancreatitis is of a shingles in nature. Patients complain of ailments in the upper abdomen and gradually the pain goes to the back (girdle pain). Attacks can vary in intensity and nature.

During pregnancy, there are three types of chronic pancreatitis:

  1. The asymptomatic type is characterized by the absence of clinical manifestations, which complicates the diagnosis and timely treatment.
  2. Dyspeptic type entails a violation of the digestive system, nausea with urging, vomiting, diarrhea and flatulence, lack of appetite, weight loss.
  3. A combination of two types of the course of the disease is possible.

Diagnosis of the disease

Pancreatitis - dangerous disease, but during pregnancy, its diagnosis becomes more difficult. Timely treatment of any form of the disease will lead to a decrease in negative consequences.

Not all diagnostic methods can be used during pregnancy.

You can diagnose the disease in pregnant women by analyzing feces and undergoing ultrasound diagnostics (ultrasound). The presence of an excessive amount of intestinal microflora, the identification of a violation of the digestion of carbohydrates, fats and proteins indicate the presence of chronic pancreatitis. An ultrasound will show the size of the organ, tissue density, and the condition of the duct.

It is possible to diagnose pancreatitis in pregnant women by analyzing feces and undergoing ultrasound diagnostics (ultrasound).

Chronic pancreatitis is an independent disease, with untimely treatment it can turn into chronic form... The occurrence of acute pancreatitis in pregnant women is rare. There are two types of chronic pancreatitis: primary and secondary. In the primary, the inflammatory process immediately begins in the gland itself. When secondary, it develops against the background of problems in other parts of the gastrointestinal tract.

If there is acute pancreatitis and pregnancy, then in the second half of pregnancy it poses a serious danger due to possible complications.

When chronic course diseases of patients are worried about dyspepsia, loss of appetite, rejection of fatty foods. If not the entire pancreas is affected by the inflammatory process, and it is focal in nature, patients complain of thirst and severe hunger. Symptoms such as belching, flatulence, increased salivation, vomiting, bouts of nausea, often alternating diarrhea and constipation are possible.

In the chronic course of the disease, a pregnant woman may experience loss of appetite.

Treatment of ailment during pregnancy

In case of acute pancreatitis in pregnant women, timely hospitalization is necessary to provide complete and timely assistance. For the treatment of pancreatitis, infusion therapy is used: a large number of special solutions are injected intravenously to dilute the blood. This reduces the concentration of pancreatic enzymes.

Treatment of chronic pancreatitis during pregnancy differs from the treatment of the disease in other patients. A woman needs to agree with a doctor about the appropriateness of taking and the amount of each drug.

Doctors often prescribe to take Mezim, Creon.

In chronic pancreatitis, the work of the liver and biliary tract is disrupted, therefore bile stagnation occurs. The patient needs to use drugs to remove stagnant bile.

It is preferable to use drugs of plant or animal origin (Holiver, Holosas, etc.).

During pregnancy, any self-medication can lead to undesirable consequences. Throughout the entire period of pregnancy, doctors do not approve of treatment with alternative methods.

Surgery

With an acute purulent form, abscess or phlegmon of the pancreas in pregnant women, there is a need for surgical intervention. Surgical intervention requires early delivery. In the first trimester, an interruption is performed, in the third (after 35 weeks) premature birth is recommended.

The timing of early termination of pregnancy is determined individually (depending on the severity of the disease and the duration of pregnancy).

With an acute purulent form, abscess or phlegmon of the pancreas in pregnant women, there is a need for surgical intervention.

What can be the danger during pregnancy? The danger of chronic pancreatitis is that there is a high likelihood of a threat of miscarriage or premature birth. In a severe course of the disease, symptoms are possible: an increase in temperature, a decrease blood pressure, the occurrence of a state of shock. In rare cases, due to the lack of the necessary and timely treatment, the likelihood of a woman's death arises.

Diet for pancreatitis

Such a diagnosis requires special attention to nutrition. During an exacerbation and to prevent it, it is important for the patient to switch to dietary food. Diet plays a major role in the combination of chronic pancreatitis and pregnancy.

You need to consume a lot of protein:

For patients with pancreatitis, it is advisable to eat yesterday's bread from wheat flour or crackers.

Fatty, salty, spicy foods should be excluded from the diet. Cut back on raw vegetables and fruits. Of the fruits, only sweet pears and apples are recommended.

The patient should take food in small portions (several times a day).

What can you eat with pancreatitis?

How to switch to a healthy diet for people suffering from pancreatitis?

It is advisable to use everything in a grated form and steam it.

The presence of chronic pancreatitis in pregnant women causes a lot of trouble for the expectant mother. In the second half of pregnancy, the disease does not affect its outcome. But, if you do not diagnose pancreatitis in a timely manner and do not engage in its treatment, problems will arise in the fetus: a lack of insulin can lead to various deviations in its development.

Causes, symptoms and treatment of pancreatitis

What physical activity will not harm with pancreatitis?

What first aid is needed for pancreatitis

How long do people with chronic pancreatitis live?

If, outside of pregnancy, a common cause of pancreatitis is alcohol abuse, then in pregnant women, malnutrition or concomitant diseases of the liver and gallbladder, for example, calculous cholecystitis, play an important role. During gestation, a number of physiological mechanisms occur in the body that are necessary for the favorable development of the child, which can affect cholecystitis and provoke pancreatitis during pregnancy.

Chronic pancreatitis during pregnancy usually appears in the first three months. An important task is to diagnose the disease in time, differentiate it from toxicosis, termination of pregnancy and start treatment. The therapy started on time is the key to recovery, without complications and harm to the child.

Copying site materials is possible without prior approval in the event of an active indexed link to our site.

May lead to undesirable consequences

The money won in court will come later, and the tax must be charged immediately

There is a risk of paying fixed asset tax if the founder has not paid the share in the management company

An expensive gift can deprive the company of the right to apply the simplified tax system

Practice shows that earning income is not always beneficial for a company from a tax point of view (see sidebar "By the way"). For example, receiving unplanned amounts at the end of the year may deprive the company of the right to use the simplified tax system. Or the won legal dispute will oblige the company to take into account the income in the form of amounts due from the debtor. In this case, you will have to pay income tax, although in fact the funds may arrive at the company's account much later.

Consider in what cases, earning an income that is economically beneficial for a company can darken the tax consequences for it.

The company pays tax on the counterparty's fine, regardless of the fact of receipt of funds to the account

If the organization won the litigation, it is owed money from the counterparty (the amount of accounts receivable, penalties, reimbursement of legal costs). In this case, the company includes fines and compensation for legal costs in the structure of non-operating income (clause 3 of article 250 of the Tax Code of the Russian Federation). In practice, the funds owed from the counterparty may go to the organization's account not in the current period, but much later. Or in the event of the debtor's insolvency, and even after the expiration of the limitation period, the company will have to write off such a debt as hopeless (subparagraph 2 of paragraph 2 of article 265 of the Tax Code of the Russian Federation). However, when taxing profits, the organization takes into account such payments on the date of entry into force of the court decision (clause 3 of article 250 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated November 25, 2013 No. / 2/50749, dated November 01, 13 No. / 1/46680 and from 07.24.13 No. / 29184).

In the event that the parties settled the dispute out of court, it is necessary to take into account the due sanctions at the time the debtor recognizes the appropriate sanctions (clause 3 of Article 250 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated 26.08.13 No./2/34843). The very fact of violation of the contract by the counterparty does not generate tax income from the creditor company in the form of sanctions due to be paid on the basis of the contract. So, the financial department in a letter dated 16.08.10 No./356 noted the following:

«<…>The onset of obligations determined by the contract, which are the basis for filing a claim with the debtor or filing a claim in court, does not in itself lead to the formation of income accounted for on the basis of paragraph 3 of Art. 250 of the Code ”.

In practice, confirmation that the counterparty has recognized interest and penalties for violating the terms of the contract is:

Written recognition by the debtor of the indebtedness for the payment of the corresponding amounts of penalties and sanctions (letter of the Ministry of Finance of Russia dated 26.08.13 No. / 2/34843);

The debtor has no objections to claims for payment of penalties sent to him by mail (letter of the Ministry of Finance of Russia dated 20.06.05 No./2/5).

Thus, it is safer for the company to charge income tax on the amount of sanctions that the counterparty has recognized but has not yet transferred. Especially if he has signed a debt recognition agreement (see the Caution sidebar).

Unplanned receipts can deprive the company of the right to use the special regime

The procedure for applying the simplified tax system has a number of restrictions. In particular, only those companies whose annual income does not exceed 60 million rubles in 2013, and 64.02 million rubles in 2014, are entitled to pay the “simplified” tax. (Clause 4 of Art. 346.13 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated 01.07.13 No./2/24984) and the residual value of the property of which is not more than 100 million rubles. (Subclause 16, Clause 3, Article 346.12 of the Tax Code of the Russian Federation). In case of violation of these limits, the organization loses the right to use the special regime and is obliged to switch to paying taxes within the framework of the general tax regime (clause 4 of article 346.13 of the Tax Code of the Russian Federation). At the same time, general taxes will have to be paid starting from the quarter in which the company ceased to be a payer of the STS.

By the way

Unclaimed dividends do not form non-operating income of the company

If the company, for some reason, has not paid dividends to the participants and shareholders (for example, by a written refusal of the participant), such amounts must be restored as retained earnings. The company does not include these funds in the income tax base (subparagraph 3.4 of paragraph 1 of article 251 of the Tax Code of the Russian Federation and the letter of the Ministry of Finance of Russia dated February 17, 2012 No. / 1/91).

Note that earlier the Tax Code did not provide for such an order (subparagraph 3.4 of paragraph 1 of article 251 of the Tax Code of the Russian Federation, applies to legal relations arising from January 1, 2007, paragraph 2 of article 4 Federal law dated 28.12.10 No. 409-FZ). Therefore, the departments insisted that at the end of the statute of limitations, the company should have included unclaimed dividends in non-operating income (clause 18 of article 250 of the Tax Code of the Russian Federation) and impose income tax (letters of the Ministry of Finance of Russia dated 02.14.06 No. / 1/110, Federal Tax Service of Russia in Moscow from 22.06.10 No. 16-15 / [email protected] and from 15.06.10 No. 16-15 / [email protected]). The same conclusions were made by the courts (resolution of the Federal Antimonopoly Service of the Moscow District of 11.12.09 No. KA-A40 /)

Thus, a simplified person may unplannedly lose his status (due to exceeding the established limits) in the following cases:

The pledger organization transfers the property to the “simplified” pledgee to repay the debt under the loan obligation (letter of the Ministry of Finance of Russia dated October 14, 13 No./2/42626);

The company paying the “simplified” tax received the property from the founder-organization. "Simplified" takes into account income in accordance with Chapter 25 of the Tax Code of the Russian Federation (clause 1 of Art. 346.15 of the Tax Code of the Russian Federation). Subparagraph 11 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation exempts from taxation income in the form of property received from the founder with a participation interest of more than 50%. At the same time, subparagraph 12 of paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation prohibits the use of the simplified taxation system for organizations, the share of participation of other legal entities in which exceeds 25%. This means that if the company received property from a participant, it needs to increase the base for the simplified taxation system by the cost of such property. Exception - if the founder is an individual or another person specified in subparagraph 11 of paragraph 1 of Article 251 of the Tax Code of the Russian Federation (letter of the Ministry of Finance of Russia dated April 28, 2007 No./2/116);

The “simplified” organization received insurance compensation from an insurance company, for example, in the event of an accident (letter of the Ministry of Finance of Russia dated 05/04/09 No./2/78, decision of the Arbitration Court of the Sverdlovsk Region dated 05/30/2007 No. A / 2007-C09 and resolution of the Second Arbitration Appeal vessels dated 07.19.10 No. A / 2009);

An organization that pays a "simplified" tax receives property for free use (letter of the Ministry of Finance of Russia dated 05.07.12 No./2/84).

Thus, it is advisable for the payer of the simplified tax system to pay special attention to the estimated income. In particular, draw up contracts in such a way that revenue from various transactions is not received in the same tax period. Or provide the counterparty with a deferred payment without appropriate sanctions.

Attention

The company may lose the right to the simplified taxation system, having received an advance payment under a lucrative contract

Companies applying the simplified taxation system include advances in the base for calculating the “simplified” tax in the period when the money was received from the buyer (Article 346.17 of the Tax Code of the Russian Federation). After all, the income and expenses of the "simplified" are recognized by the cash method. The Supreme Arbitration Court of the Russian Federation in its decision of 20.01.06 No. 4294/05 and the Federal Antimonopoly Service of the North Caucasian District in its resolution of 31.05.10 No. A / 2008-3 / 418 agreed that the "simplified" increases the base for the single tax by the amount of the prepayment during the period of its receipt ...

In practice, the company can conclude a lucrative contract at the end of the year, which provides for an advance payment by the buyer. In this case, accounting for the advance payment in income will deprive the company of the right to apply the simplified taxation system.

To avoid negative consequences, organizations often consider the advance payment as a deposit under the contract. After all, the deposit is a security payment and does not increase the taxable base (subparagraph 2 of paragraph 1 of article 251 and article 364.15 of the Tax Code of the Russian Federation).

But such a step is risky from a tax point of view. So, in one of the cases, according to the inspection, the unlawful exclusion by the company from the income of the advance payment (as a deposit) resulted in the excess of the proceeds from the sale of goods, the loss of the right to use the simplified tax system. However, the courts of all three instances supported the taxpayer (Resolution of the Federal Antimonopoly Service of the North-West District of November 17, 2009 No. A / 2008). Similar conclusions were made by the FAS of the Povolzhsky District in its resolution dated 11.09.07 No. A / 2006

In some cases, it is risky for a company not to pay tax on the value of fixed assets that it received from the founder.

The value of the property received from the founder is not subject to income tax, provided that the share of his participation is more than 50% and the property will not be transferred to other persons during the year (subparagraph 11, clause 1 of article 251 of the Tax Code of the Russian Federation). In practice, situations often arise when it is risky for a company to apply such an exemption.

The participant did not fully pay for the share in the authorized capital. The Tax Code does not make the company's right to a benefit dependent on whether the founder has paid a share in the authorized capital in full or in part. However, on-site inspectors are often of the opinion that the latter generates taxable income for the company. Courts, as a rule, do not agree with this opinion of the controllers.

For example, the Federal Antimonopoly Service of the Moscow District in its resolution dated 15.06.06 No. KA-A41 / indicated the following:

«<…>Art. 251 sub. 11 clause 1 of the Tax Code of the Russian Federation binds the right to the benefit not with the amount of the actually contributed authorized capital, but with the share of the receiving party in the authorized capital of the transferring party, which must be at least 50% and does not require full payment of the authorized capital at the time the benefits are presented.

As a result, the court confirmed that the subsidiary company legally did not pay income tax on the funds received from the sole founder, and canceled the additional charges by the tax authorities.

Within a year, the founder stopped participating in the society. In this case, the inspectors also indicate that the latter needs to charge income tax on the value of the contribution made to the authorized capital. In particular, the inspectors made such conclusions in a dispute, which was considered by the FAS of the Far Eastern District (Resolution No. F03-A73 / 05-2 / 4367 of December 30, 2005). However, the court reached the following conclusions:

«<…>Output natural person until the end of 2003, from the founders of the company, does not change the legal status of these funds as received free of charge and not subject to accounting as income when determining the taxable base for income tax ”.

Consequently, the company reasonably excluded the funds received from the founder from tax revenues.

In these situations, the company could not directly influence the actions of the participant, therefore, when considering cases, the courts did not see direct intent in the actions of the organization. Although arbitrage practice in most cases supports taxpayers, such disputes with auditors could have been avoided. In particular, many companies agree in advance with the founder of the period of receipt of the disputed property.

Fiber (dietary fiber) - one of the main components plant products... Although it is not digested by the body, it plays an important role in health.

Fiber belongs to the group of complex carbohydrates. Once in the body, it is not digested and does not take part in the formation of energy. But its use is necessary for healthy eating: Fiber reduces the level of "bad" cholesterol. Due to its slow absorption, it prevents sudden releases of glucose and insulin into the blood, helps to normalize weight, since it can “swell” and cause a feeling of fullness for a long time. Insoluble fiber acts like a sponge, removing metabolic products from the body, has a beneficial effect on the intestinal microflora, and has a prebiotic effect.

Soluble and insoluble fiber

Soluble fiber, entering the digestive tract, interacts with water and forms a gel, which is used by bacteria in the large intestine. Sources of soluble fiber: barley, oats and oat bran, flax seeds, carrots, plums, legumes, apples, citrus fruits, etc.

Insoluble fiber is not affected by gastric enzymes. Its main purpose is to cleanse the digestive tract from undigested food debris and other metabolic products. Sources of insoluble fiber: Wheat bran, legumes, brown rice, peels of vegetables, fruits, etc.

Shutterstock.com

Daily fiber intake

There is a certain daily rate of fiber of 25-30 g / day! However, an increase in the amount of fiber does not lead to an increase in it. useful action, as many believe, but entails health problems.

Fiber promotes the movement of undigested food through the digestive tract, while reducing the absorption of nutrients by the intestinal walls. If you consume more than 40-60 grams of fiber per day, the body will not be able to absorb enough of the vital important components food before undigested food leaves the body. At the same time, an excess of dietary fiber can significantly reduce the absorption of iron, calcium, zinc and other elements. Increasing your dietary fiber intake dramatically can lead to unwanted effects such as diarrhea, bloating, and excess gas. It is recommended that you increase your fiber intake gradually over several weeks until your daily intake reaches the recommended amount.

Please note that most of the scientific research has not been done on fiber supplements, but on foods like fruits and vegetables. You cannot compare "naked" fiber and vegetables and fruits containing it! Many people, having learned about the benefits of fiber, make the same mistake: add dry wheat or rye bran to the diet. But in this form, they only aggravate the situation and provoke constipation. Dry bran must be consumed with a lot of liquid, otherwise, once in the intestines, they absorb all the water and aggravate the problem. There is no need to buy ready-made pressed bran or fiber, the required daily rate can be obtained with ordinary products. So dietary fiber should come to your body from fruits, vegetables, legumes, nuts and cereals.

Subscribe to the Workout project and receive our copyright fitness materials in your messenger. And also join ours and lose weight under the guidance of an experienced trainer and nutritionist.

The benefit or harm from masturbation is a matter of dispute among specialists in various fields of medicine. Some claim that such activities are not only useful, but even necessary. Others argue that this manifestation is considered a serious disease that can destroy his strong essence in a man and warn against this kind of hobbies. There is no unequivocal answer to the question of whether it is possible to engage in masturbation. Statistics show that more than 95% of representatives of the strong sex have at least once tried to satisfy themselves.

The first masturbation occurs at the age of 12-15 years. It is important that about 78% of the male population, having a regular partner, continue to masturbate, and 13% even stated that they like this hobby more than sex.

Harm to health

Although masturbation is not fatal, in certain patterns it can be very dangerous.

These are the following cases:

  • Sexual maturity has not been reached. In this matter, the body is not prepared for the processes and disturbances that are experienced during the act.
  • Elderly age... A man in old age is already exhausted, so being infatuated with can lead to serious problems with pressure.
  • Frequent masturbation. It leads to an excess of the body's needs in sexual relations, which is fraught with diseases of the reproductive and nervous systems.
  • Delaying the act. It is about deliberately extending the time to orgasm. This is the strongest stress for the body.
  • Too rude actions. Thus, the man irritates the genitals and reduces their sensitivity. Then, in a normal act, it will be difficult to obtain satisfaction.

Psychological harm

When asked whether it is possible to regularly engage in masturbation, scientists answered. They have proven that this activity has an impact on the emotional and psychological health of men. In addition, the cardiovascular system suffers, which leads to early heart attacks, the development of tachycardia, fainting, heart pain after engaging in masturbation.

The first and most serious problems will be those related to the nervous system. When a person pleases himself, independently causes an erection, the signal from the brain to the genitals is transmitted with impairments.

Over time, this process leads to the inability to have a normal sex life with a partner. Unstable emotional states are not uncommon. Sometimes even depression occurs against the background of frequent self-satisfaction, especially in old age.

The harm of frequent masturbation

Self-satisfaction in an uncontrolled frequency can lead to such serious pathologies as:

  • weakness, since masturbation requires an excessive amount of effort;
  • addiction;
  • involuntary ejaculation.

Violated nervous system, against the background of this, physiological processes in the body change:

  1. The produced glucose is not consumed in the proper amount during masturbation, therefore, the risk of diabetes mellitus increases.
  2. Residual adrenaline is concentrated in large quantities in the body.
  3. The possibility of developing varicocele disease, which leads to infertility.
  4. Frequent blood flow causes an increase in the size of the genitals. As a result, prostatitis develops.

In addition to the above, answering the question of whether it is possible to engage in everyday masturbation at all, it is worth considering the consequences that are caused by such factors:

  • There is an oppression of the spinal centers, which are responsible for the process of arousal and ejaculation. This moment is harmful to normal reproductive function.
  • There is irritability, memory impairment, rejection of oneself as a person, nervousness.
  • Impotence may develop due to a weakening of the tone of the muscular frame of the prostate, which in turn leads to congestion.
  • The appearance of swelling of the glans penis, the foreskin may hurt, discomfort is felt.
  • Damage to hearing, speech, smell, vision.
  • Balanoposthitis is an inflammatory process of the head and foreskin of the genital organ.
  • Negative effect on the functioning of the respiratory system and the circulatory process. Subsequently, these features lead to lung damage.
  • Problems with a stable sex life.
  • Increased excitability affects the development of neuroses.
  • In masturbation, all the senses are not used, therefore, although satisfaction comes, a man can be haunted by feelings of oppression and depression.

In order to understand whether it is possible to engage in masturbation, it is worth taking into account the age category of the man, the duration of the process and the frequency of masturbation. When the process is present in life for a long time, then to get rid of the habit it is worth visiting a doctor.

Young people who know what harm the process brings may feel inferior, thereby leading themselves to an abnormal sexual life later on at the psychological level.

Benefits of masturbation

Despite the fact that masturbation entails a lot of negative consequences, there are still circumstances in which it will be useful. These include those situations when a man has no sexual relations for a long time, for example, sailors, business travelers, etc.

But again, a positive effect can only be obtained from temporary, infrequent activities, which should be stopped as soon as the possibility of a normal sex life with a woman appears. Also, the benefits will be visible when you need to relieve emotional stress, but it is not recommended to get carried away.

When there is a need for self-satisfaction to reduce the risk of unwanted manifestations, it is important to follow these rules:

  • masturbate only when a normal sex life is impossible for a number of temporary reasons;
  • avoid harsh and rough influences;
  • touch the genitals with hands or objects as carefully as possible.

How many times can you masturbate without harming yourself?

It is important to note that constant masturbation is the path to impotence, these concepts are interrelated. And in order not to become powerless in bed, you need to be aware of how many times you can masturbate.

The harm from the process in this case is not so much physiological as psychological. With constant self-satisfaction, the work of the vessels is disrupted, the penis receives less required amount blood.

What can the early onset of sexual activity through masturbation lead to?

Early onset of masturbation is a dangerous phenomenon. The harm and seriousness of the issue lies in the fact that schoolchildren who know their bodies through masturbation do not know the measure in actions.

Often, teenagers do this too often.

In order to determine whether a child is engaged in masturbation, it is necessary to pay attention to the following features of his behavior:

  • excessive fatigue for no apparent reason;
  • isolation, unwillingness to communicate with peers, relatives;
  • speech, worldview is changing.

In this case, the solution to the problem will be a conversation with a teenager, during which it is important to explain how many times a week he can masturbate and whether it is necessary, in principle, at his age.

It is important to let the child understand that temporary self-satisfaction can lead to undesirable consequences. But do not use all kinds of horror stories in a conversation, it is more correct to demonstrate documentary on this topic or convince the boy to consult a doctor.

How often can you masturbate

The advantages and disadvantages of the process are inherent in its frequency. That is why it is worth knowing how many times you can masturbate so that it does not turn into a habit.

Thanks to masturbation, it is possible to prevent prostate cancer, type 2 diabetes, but in return get more serious diseases:

  1. Stopping physical development, especially during adolescence.
  2. Exhaustion and chronic fatigue of the body.
  3. The disappearance of the desire to engage in classic sex.
  4. Difficulty having sex with a partner due to erectile dysfunction.

Is masturbation immoral?

The question of the immorality of masturbation has been established since childhood, when parents intimidate their children with negative health consequences. Therefore, there is an opinion that self-satisfaction is an action that, in its immorality, stands between a terrible sin and the murder of a person.

Nowadays, such a process is not something supernatural, when a man decides for himself how many times he can and should masturbate, while he is at home alone, and does not expose his dignity in the parks.

He has every right to do so. This issue will be considered a deviation if a person neglects sex with a woman, preferring masturbation, or does it in public. Here on the face of a mental disorder.

4.1. In the event of accidents or situations that may lead to accidents and accidents, the locksmith is obliged to stop work, immediately report the incident to the work supervisor, dispatcher or the management of the signaling and communication distance and then follow their instructions or act in accordance with the approved leader of the signaling distance and communication with the emergency response plan.

In the event of such situations during work using a lifting machine controlled from the floor, the locksmith performing the duties of a slinger must:

suspend the lifting and movement of the load;

lower the load, and if this is not possible, take measures to enclose the place under the load;

turn off the switch;

inform the person responsible for the safe operation of cranes about the situation.

4.2. In the event of a fire in the premises of specialized workshops of the hump, the locksmith must:

immediately report the fire to the work supervisor and the fire brigade, indicating the exact place of its occurrence;

turn off the supply and exhaust ventilation;

lower the load (when working with a lifting machine controlled from the floor);

turn off the electrical equipment (turn off the hoisting machine and the general switch);

notify others and, if necessary, take people out of the danger zone;

start extinguishing the fire using the available fire extinguishing means.

4.3. In the event of a fire or fire near the workplace, the locksmith must turn off the power tool, cut off the air supply from the air line to the hose of the pneumatic tool, and with other workers move containers with gasoline, kerosene and other flammable liquids and substances to a safe place.

4.4. When electrical equipment catches fire, only carbon dioxide or powder fire extinguishers should be used to extinguish it, without directing a jet of carbon dioxide and powder towards people. When using a carbon dioxide fire extinguisher, to avoid frostbite, do not grasp the bell of the fire extinguisher with your hand.

4.5. Extinguishing a fire from an internal fire-fighting water supply should be carried out by a calculation of two people:

one rolls out the sleeve from the crane to the place of the fire, the second - at the command of the rolling sleeve, opens the crane.

4.6. When extinguishing a fire with a felt mat, the flame should be covered so that the fire from under it does not fall on a person.

4.7. When extinguishing a fire with sand, the scoop or shovel should not be raised to eye level to avoid sand getting into them.

4.8. It is allowed to extinguish burning objects located at a distance of less than 2 m from live parts of the contact network only with carbon dioxide fire extinguishers.

It is possible to extinguish the fire with water, foam and air-foam fire extinguishers only after informing the work manager or another responsible person that the voltage from the contact network is removed and it is grounded.

If foam gets on unprotected areas of the body, wipe it off with a handkerchief or other material and rinse with an aqueous solution of soda.

4.9. Extinguishing a fire located at a distance of more than 7 m from an energized contact wire is allowed without removing the voltage. In this case, it is necessary to ensure that the stream of water or foam solution does not come close to the contact network and other live parts at a distance of less than 2 m.

4.10. When clothes are lit on a person, it is necessary to extinguish the fire as quickly as possible, but at the same time it is impossible to knock down the flame with unprotected hands. Flammable clothing must be quickly discarded, ripped off or extinguished by flooding with water. A thick cloth or tarpaulin can be thrown over a person in burning clothes, which must be removed after the flame has been extinguished to reduce the thermal effect on human skin. In this case, you should not cover the person's head, as this can lead to damage to the respiratory tract and poisoning with toxic combustion products.

4.11. If any accident occurs, it is necessary to immediately release the victim from the impact of the traumatic factor, provide him with first aid and inform the supervisor of the accident.