14.11.2024
HOW HYPERCONSCIOUSNESS CAN PROGRAM YOURSELF FOR SUCCESS
"Hyperconsciousness. Revolutionary techniques based on scientific research for reprogramming the subconscious" is a book that combines the long-term research of psychologist Monika Balayan and the accumulated experience of Petya Minkova as a science journalist from the magazine "Cosmos" and "24 hours - 168 stories" . It is for those who have convinced themselves that the old methods do not work and are looking for something revolutionary.
The book contains innovative techniques and specific practices that can be used to reprogram the subconscious. "With it, we will understand how many different programs in the subconscious block us - with fears, with laziness, with obsessive thoughts of failure, etc. to make our wildest dreams come true. We will learn what the codes are to the subconscious, how to communicate in its language, how to "capture" the right answers, to start the brain waves of the hyperconsciousness, to program success", the authors promise. This unique system is based on ancient knowledge that Monica discovered in Matenadaran - one of the largest repositories of manuscripts from the dawn of civilization, and on joint research with professors from the Orbeli Institute of Physiology.
Success is achieved with properly built unconscious habits
Changing a habit is not easy, but there is a simple algorithm that can be followed by anyone.
First, to build a new habit, it takes multiple repetitions to make it the unconscious program. Most people make the same mistake - they decide to end a habit and start very ambitiously, but after a few weeks the enthusiasm suddenly disappears, laziness awakens.
Therefore, it is good to know that in order for something new to make its way to the subconscious, exercises, techniques with repeated repetitions are necessary, and only then can we expect a result. The explanation is that then the "program" will start automatically. Therefore, everything must be repeated until it becomes easy - this is the signal that the new habit has become a built-up subconscious program. If the brain understands that this "software" is important, it turns it into an automaton - we stop spending energy on it and do it imperceptibly and with ease.
Practice: At night before going to sleep, we imagine that we are healthy, slim, successful, that we have enough funds, that we are happy, living in the dream house, with the dream family and having the dream job. That we are useful to everyone and to the community.
Second, to get rid of "toxins". Toxic people and situations abound, we ourselves also become toxic with thoughts, moods, fears, disappointments, envy, suspicions, etc. All these toxic people, situations and our inner state are signals that we are not doing something right. And if we react to a toxic state with an outburst, with nerves, with self-suggestion, with a desire to take revenge, with self-winding, the toxin begins to poison us. In a state of anger, the brain does not work adequately. Therefore, we must first calm down - by breathing, by walking, etc., in order to restore our inner state of well-being. Only then can we see if the situation, person or emotions are showing us where our mistakes are. Or that all this does not deserve our attention at all. In other words, the most important thing is to be able to manage our emotional reaction in order to build a correct program at an unconscious level.
Important advice: Let's not take toxins personally - neither our own nor those of others. "Why did this happen to me", "Why me", "Why am I the black sheep", "What does he want from me" - when they appear, it means that we take them personally.
Practice: We need to understand that not everything is about our personality. Maybe the boss doesn't attack us exactly, but explains what part of the job he doesn't like or wants something done in a certain way. The focus is not on us, but on what we do. I.e. it's not personal. So let's stop thinking that everything is directed against us. It's much better to ask ourselves the question - is this a toxic situation, or is someone telling us honestly that they don't like it? Is it talking about our personality or something else entirely?
The most important thing in such a situation is to look for ways to calm down and our first thought should be: Calm down! This is not personal against you! Let's not take all situations personally, but try to correctly assess what is happening so that the brain can give us the right answers.
Practice: If we still have to put up with a "terrorist" who "produces" toxins in the family or at work, the important thing is to develop a healthy inner distance. We can sing to ourselves or let out an inner laugh, but without revealing ourselves. There will always be negative emotions and people, but only we determine our reactions to them.
Third, to stop creating "black holes". One of the most popular is when someone compliments us, to reply: "Can't you see how old I am?". These phrases are a big red sign: "Caution". The program of blackness has been activated in us, which will suck us like a "black hole". Therefore, let's stop creating tension around ourselves, stop constructing negative scenarios, the habit of self-criticism because our expectations are too high.
Practice: Three questions are asked - What do I want? Where and how do I get energy? When does it dawn on me?
It all depends on whether a person is happy and how he "calculates" it. When we define what quality of life means to us, the desire to support ourselves will emerge. We will stop criticizing each other, blaming each other, telling each other how stupid and stupid we have acted, complaining. Then we will know that we are each other's best friend: "I'm a very lucky person! Everything will be alright!" To always be grateful for all the good things in our lives. Gratitude is like a powerful "nuclear power plant" that charges us, and dissatisfaction sucks us in the opposite direction. Moreover, gratitude begins to change the quality of our lives in a flash.
Second practice: On a sheet of paper, write down what we have promised others and what we have promised ourselves, then analyze what we can and cannot do. To those to whom we have promised and cannot fulfill our commitments, we tell them the truth. We remove the "black hole". Then we look at the promises we made to ourselves - we assess what is realistic and what is not. We give each other a month. With each black hole removed, we will receive additional powers and energy.
Another rule is to live with the thought that we have already achieved the desired success.
Practice: We stand up and imagine our success - we hear the applause, we see the delighted looks of the people congratulating us, we smell the flowers that are brought to us, we can hug each other and say out loud: Well done!
If at this moment in the body we do not feel a rush of energy, desire, emotion, joy, this goal is definitely not ours. Conversely, if there is an emotion, an impulse, this is the right path.
It is good during the visualization to add movement of the body, to open the window to feel the fresh air, to play the sound of applause, which is an indicator of success.
If we do this every day, the principle of repetition will inexplicably begin to improve the quality of our lives. The important thing is that there is repetition to reach the subconscious - only then will there be success. Before falling asleep, it is also good to say to each other: Well done! Thus, the brain accepts it as a possible reality for us.
The second approach is to create a memory garbage collector. At the end of the book, you'll find QR codes to free Mneuro video programs and "Instant Negativity Release" that can accomplish just that. The moment the "garbage" is eliminated, the brain starts working again in a normal mode.
Practice: We take two sheets, black and white. In black, we mentally send worries, unpleasant experiences, dissatisfactions, insults, disappointments. We can help each other with our hands, as if we were physically throwing them into it. If it's easier for us, we can describe the insults on different sheets and throw these sheets away.
When we're done, we start looking at the white sheet - that's where we start fresh. The past no longer hinders us. Nothing prevents us from starting anew, clean, white, like a white sheet of paper. In this white paper, we describe stage by stage how we envision success over time. In three months, in six months, in a year, in three years, in five years.
13.11.2024
HOW TO DEAL WITH WORKPLACE BURNOUT
What is burnout? In short, burnout refers to a state of chronic physical and emotional exhaustion that occurs in relation to your workplace. If work-related stress is not regularly managed, it can have physical, mental and cognitive consequences.
You may feel that you have to work extra hard to maintain satisfactory results. At the same time, you may feel like you're putting in your usual effort, but your results are still suffering.
When your activity levels exceed your energy levels, you will experience severe stress. And when high stress is consistent in your life, there is a cumulative effect of symptoms that can lead to burnout because you have put the needs of others or your work before yourself.
What are the common symptoms of burnout?
Although the symptoms of burnout are ultimately work-related, they often cause an effect that blends into other areas of your life. Here are some of the most common symptoms of burnout.
Insomnia – this can include sleep disturbances and difficulty falling asleep and staying asleep, which can also lead to physical exhaustion and irritability.
Aches - You may experience headaches, muscle tension or other physical discomfort. It is also quite possible that you suffer from migraines.
Gastrointestinal problems – early stages can include nausea, constipation and diarrhoea. Doctors add that stomach pains and symptoms related to irritable bowel syndrome are also common.
Detachment – You may feel detached or have a negative attitude towards your colleagues and tasks. This can be especially harmful for people who work in team dynamics.
Decreased concentration – brain fog is one of the most common ways this symptom manifests itself. You may also experience a reduced attention span or impaired cognitive performance.
Decreased sense of achievement – You will begin to feel that your efforts are not paying off, which can lead to feelings of helplessness or lack of motivation. As a result, you may step back from your responsibilities or take medical leave to rest.
Isolation – You may feel inclined to withdraw from your friends and family, or they may complain of a lack of your presence.
How to prevent burnout?
If you are in a position of authority in your company, take active measures to create a work environment that encourages others, and therefore yourself, to prioritize their well-being. For those who don't have as much authority in the workplace, doctors suggest practicing setting boundaries early and often and using your "no" when necessary.
Of course, this can be easier said than done, so a good first step is to clarify what boundaries you want to start setting, and be prepared to be specific about your needs when you talk to your manager.
Before having a discussion with your superiors, it may be helpful to practice your preferred form of mindfulness to ease nerves or anxiety. Note that depending on your needs, it may take several calls.
For daily refreshment, you can turn to exercise or meditation to relieve stress between meetings or before and after work. Whether it's yoga or meditation, the goal is to do something to engage your mind. Pausing and reflecting can ease your physical symptoms.
You should also go back to basics and focus on eating regularly and getting a good night's rest. But if you need extra support, don't be afraid to reach out to friends, family, a therapist, or even coworkers.
How to treat burnout?
When it comes to burnout, the best form of treatment is prevention. Once you realize that you are experiencing a similar problem, you may need to increase the intensity of your approach to your self-care routine. But if you feel like you're still struggling to cope, you may need professional help.
The type of help you seek will depend entirely on your burnout. For mild symptoms, you may be better off with a trainer or therapist. Meanwhile, a person with more severe symptoms may need to see their GP.
What happens if we ignore burnout?
If you don't take steps to treat your burnout, you may find that your symptoms begin to escalate. It's the body's way of signaling to you that it's time to stop, take a breath, and recharge. Ignoring the symptoms can lead to some of the following consequences:
– Regular panic attacks.
– Decrease in working capacity.
– Increased absenteeism from the present moment.
– Weight gain or loss.
– Long-term strain in personal relationships.
– Low immunity.
There is also the possibility of burnout, which leads to other mental complications. It's not hard to imagine that if the problem goes untreated for a long period of time, it can mutate into other psychiatric disorders and illnesses such as clinical depression, where people are at increased risk of self-harm or worse.
What is the difference between burnout and depression?
As mentioned above, spotting the difference between the symptoms of burnout and depression can be difficult, but there are things that distinguish them.
The big difference is that depression is considered a psychiatric disorder, and burnout is a result of workplace conditions that have psychological symptoms associated with it.
Both can range from mild to severe and debilitating, but depression is not directly related to work. If you have burnout and make specific changes in your work life, you may start to see improvements in your personal life. On the other hand, depression can lead to lower mood despite these changes.
If you're not sure what illness you have, talk to a counselor or psychologist for more guidance.
07.11.2024
HEARDING "WITH ALL MY RESPECT" WILL NEVER RESPECT YOU. AND MORE PASSIVE-AGGRESSIVE REPLIES
Even if a person gets along well with his colleagues, he still sometimes has to enter into an argument. It's part of the job. And it even helps her when arguments are exchanged to the point, calmly, really respectfully, without punches under the belt.
Sometimes, however, during a meeting, you can relax from the polite tone, sleep through the beginning of the argument and find it difficult to recover where it started. If you are only a witness, you will concentrate and catch up. But if you are the object of the colleague's objection, you should immediately listen carefully and prepare counterarguments.
Communication experts say there are phrases that prompt you to perk up your ears. Although they mean the exact opposite of what will follow.
One of them is "With all my respect". As soon as someone said it, he was certainly preparing to object. Even more - to smash into dust, especially if he addresses not the boss, but a colleague of equal rank.
This bookish phrase is an introduction that is only rarely something of an apology. The person may be new or anxious in nature and feel a little uncomfortable, but still want to correct something someone else said or express their opinion. He does not prepare to criticize and fiercely argue. This is usually the case when it is said hastily. Pronounced that way, it might just be a cliché that someone thinks makes them look interesting.
But when you hear it spoken clearly, with emphasis and with a significant pause, you immediately become aware of the intonation, so that you can guess what is coming. There is probably a hint of irony and the words actually mean "Here nonsense is being spoken by completely incompetent people, now I will say what needs to be done".
If the addressee of "all respect" is you, start paying attention and even taking notes, because your colleague is attacking you and you will have to defend yourself.
In most cases, what he will proceed with will not only not be respectful, but also not productive. The man is deeply insincere and betrays himself with this phrase. It does not make any sense, because it is normal for the team to exchange opinions and even argue. No one expects another to be disrespectful, so there is no need for a special declaration. As soon as your colleague does it, he reveals his true intentions, psychologists explain.
If you want to show him that you understand his hypocritical politeness when you reply, you can start with the same words - "With all my respect".
"If I may remark" contains so much politeness as to raise suspicions of irony. Even unfamiliar business people do not talk to each other like that, because it is a waste of time in parasitic words. So what is left for colleagues who constantly communicate.
The phrase is harmless if a young colleague says it to a superior and really wants permission. Or if someone wishes to interrupt another in a relatively polite manner. But if your colleague takes the floor and starts like this, then he is preparing for a fierce verbal battle.
You can enter it with "And let me note that".
"I could be wrong, but" just sometimes betrays uncertainty. Usually this expression is also like "Excuse me, but" - the speaker has no intention of apologizing. He wants to object. However, it seems to him somehow more intelligent to make an introduction to attract attention. Or he uses a psychological trick - creates a deceptive impression of insecurity and then shines with true, convincing, unbreakable arguments.
So again, be careful when a colleague starts talking after you like this. And if you can break down his arguments and it won't sound like a nag when you answer him, elegantly return the ball to him "You made the deal 'I could be wrong'. You're really wrong because".
"I'll try to explain" only at first listen means that your colleague is trying to enlighten you. In fact, he is most likely stating something else entirely - "Why don't you try to understand". In general, it questions the capacity of others to grasp his clever thoughts and suggestions. But he thinks it's more polite than saying it outright. He looks less puffy. In fact, he presents himself as a sufferer dealing with half-wits.
The phrase may be aimed directly at you if the argument has already started. Your colleague suggested something, you expressed a different opinion or criticized him. And now he tells you that you don't really understand him. Since his demeanor is slightly arrogant, consider whether you respond in the same style. After his "I'll try to explain," you might interject with a beaming smile something along the lines of, "I hope you succeed this time."
"I was very curious to learn" is another typical phrase from the so-called passive-aggressive. Your colleague does not say that he learned something new - then he would directly state "I did not know that". Veiledly announces that he is about to attack.
At the same time, he is not exactly set up for a constructive argument in which both sides respect each other - then he would say "You are wrong about" or "I was surprised to learn that". The phrase "curious" contains sarcasm and condescension.
And to this, as well as to the other passive-aggressive phrases, consider whether to answer with a light dose of irony - "I'm glad that you were able to learn something new".
------------- How to react ---------------
It's really a matter of specific judgment in the specific situation, but many experts advise showing a colleague who uses hypocritical expressions that you understand his attempts at manipulation and are ready to meet them, for now without malice.
Very often, when you argue only on the point and pretend not to notice their ironic phrases, arrogant colleagues misunderstand you. They think that if you don't resist, you can be an easy victim, and they start to exercise more and more nasty wit. If you reciprocate - ie. with an ironic expression, you demonstrate that you will not give up.
However, do not be abrupt. Passive-aggressive types have this going for them - they seem to be acting nice.
The conscious or subconscious goal of the passive aggressor is to get you out of your skin. And then, as soon as you seem rude, you are blamed for the conflict - you don't know how to argue, you don't tolerate criticism, you don't accept someone else's opinion.
So keep your cool and don't let him take advantage of the situation. You will damage your professional reputation just because you were more honest in your reaction.
06.11.2024
WHAT SHOULD WE DO IF WE ARE INSULTED AT WORK
Insults, raising the tone, threats, as well as mental and physical harassment, unfortunately, are common phenomena in the working environment of many workers in Bulgaria.
Crossing these boundaries in the work environment has a negative impact on both the mental and physical health of workers, as well as on the quality of the work performed and productivity. What are our rights in such situations?
Similar phenomena are undoubtedly observed both in private business and in administration, with all parties involved suffering negative consequences - both the aggressor and his victim.
One of the main problems is the lack of effective mechanisms to monitor and sanction such behaviors. While laws and regulations exist to protect workers from harassment and discrimination in the workplace, they are often inconsistently applied or ignored by employers.
To deal with this problem, it is necessary to introduce stricter measures to monitor and control the working environment. This could include regular training for workers and managers on their rights and responsibilities, as well as more effective enforcement of existing legislative instruments.
In addition, it is important to foster a culture of respect and cooperation in the work environment. Employers should be made aware of the importance of maintaining a positive and healthy workplace for their employees, which will ultimately contribute to a better work environment and higher productivity.
The work environment must be a place of respect, cooperation and safety for all employees. However, workplace bullying is a problem that many workers still face. In the event you feel harassed, it is important to know your rights and know how to respond.
According to the legislation of Bulgaria, the employer who has received a complaint from a worker or an employee who is considered to be subjected to harassment at the workplace is obliged to immediately carry out an investigation into the case. He must take all necessary measures to stop the harassment and to impose disciplinary liability if the harassment is committed by another worker or employee.
If you have been the victim of harassment at work and have not received an appropriate response from your company or organisation, you have the right to lodge a complaint with the Anti-Discrimination Commission. This institution aims to prevent and sanction discrimination and harassment in the workplace.
It is important to remember that workplace harassment can take many forms, including discrimination, insults, threats or isolation. Regardless of the form, bullying is unacceptable behavior and should be dealt with immediately.
In order to ensure effective protection against harassment in the workplace, it is important to report cases of harassment as well as to take preventive measures. Training to inform employees of their rights and responsibilities is essential to creating a culture of respect and fairness in the workplace.
In order to reduce the impact of insults, harassment and threats in the working environment, it is necessary to take concrete and targeted actions by all interested parties - workers, employers and state institutions. Only in this way can we create a fairer and healthier workplace for all.
Reference:
Art. 4 of the Law on Protection from Discrimination
Art. 148 of the Criminal Code
31.10.2024
YOU NEED CREATIVITY TO SUCCEED IN ANY CAREER. TRICKS TO WAKE HER UP
Ideation - to use this word in the 90s was not very prestigious, because it reeked of partisanship. And the English words smelled of modernity, so without any attempts to find a Bulgarian equivalent, creativity became a term.
Because you're not poets, you think you'll get by without her. Nothing like that, be sure that your employer is very interested in your creativity, whether you are a turner, a salesperson, a journalist, or you write advertisements (which is called with the sonorous Bulgarian word creative director). In other words, it likes you to be creative, harness your imagination and come up with interesting ideas on how to perform your tasks better or what market niches the company you work in should focus on. In other words, to create something new. This is what the English word creativity means.
Some bosses really seek out and value employees' ideas. Others talk about creativity only because it is fashionable, but in fact they only like their ideas, they like to command and control their subordinates. They don't give them any freedom, so they kill their imagination and initiatives in the bud.
But if you work in a company where your career depends on a creative approach to the fulfillment of your responsibilities and is even mandatory according to your job description, the problem is how to get that creativity out of yourself.
Naturally, the initial and troubling question is do you own it.
Rest assured, experts believe that most people are capable of creativity. They are not exactly geniuses, but they can come up with something new if they try to get out of the routine.
However, most people are of the opposite opinion. In a survey of 5,000 employees from five countries, only a quarter of them said they considered themselves capable of creativity.
If you've never asked yourself how you could do your job better and harnessed your imagination to that end, you probably don't know whether you're in the three-quarters majority or the one-quarter minority. Well, check it out, but prepare yourself in advance.
Experts say you can start by doing small and simple things to spark your creativity.
Because the most important thing is to get out of the rut you're in, make a very literal change. Change the route to the office and back to your home every day. If you're walking and notice how people have cut a path through the grass to get more directly to the bus stop, it might stimulate you to figure out how you too can shorten some distance in the execution of your tasks.
In the break, you go to drink coffee in a new place. Have lunch at another restaurant. Talk to colleagues you don't communicate with often. In the evening, meet up with friends you haven't seen in a while or contact complete strangers.
Do not think of all this as small, it will refresh your brain with new sights and impressions, it will push it to create. Change leads to innovation because it forces your mind to look for other solutions in purely mundane activities, thus opening it up to different solutions at work, experts say.
And meeting new people can give you ideas. Not directly. A useful idea sometimes comes from a related incident or from an analogy with something that at first glance has nothing to do with your work.
Analogies to another world help organize yours. Specialists often give the example of Steve Jobs, who introduced "folders" into technology. In the dawn of software, they sounded extremely old-fashioned, but he was not afraid to be considered old-fashioned, and today everyone creates precisely folders on their computer to organize their many documents.
Comparing your work to seemingly distant ideas can improve their understanding and ignite a spark of creativity, experts say.
Read because that in itself stimulates the imagination. Fiction makes you imagine what it tells you, and your mind gets creative. Sometimes from a novel or from a fairy tale that you read to the child before falling asleep, an idea for the work can unexpectedly come to you.
For this preparation to be useful, you must still set a goal, direct your creativity to something specific that you want to improve, resolve, create. It helps to let your mind just wander when you're tired or stuck on a task. Otherwise it is not fruitful.
Experts even say that endless freedom is harmful to creativity. Usually you have to come up with something concrete and within some framework. Setting limits may seem at first glance to be counterproductive to stimulating the imagination. The truth is that they encourage flexible thinking because they act as a challenge - one harnesses one's abilities to solve the problem.
An emblematic example of this is the publisher Bennett Surf, who argued with one of his authors that he could not write a children's book with only 50 different words. The writer's name is Theodor Geisel, better known as Doctor Seuss. He won the bass with Green Eggs and Ham, which became one of the best-selling children's books in the United States to date.
Naturally, inspiration will come to you if you step out of the routine and into your direct work. Get rid of everything that is unnecessary detail. Don't waste hours on trivial activities. They will overwhelm your supposedly refreshed and creative brain. Even organize your desk so you don't get distracted by the chaos. Creativity needs time and space, experts point out.
When you start thinking very purposefully about a new solution to a task, be careful to strike a balance between constraints and scale. You have to keep boundaries - ie. to create something actionable, not some phantasmagoria.
But if you really squeeze yourself into the frames, you won't think of anything unusual.
Creativity is really not infinite freedom, but a subtle mechanism in which imagination and reality work together like cogwheels. Even the poet must wonder if anyone understands his spiritual inventions poured into verse.
And you are probably not a poet, although your boss wants you to be creative.
---- Ideas are fragile ----
It may sound silly, but when an interesting idea comes to you, drop everything else and go for it. If you're driving, stop the car, take out your phone or notebook and write down what comes to mind. You may even interrupt your loved one to catch what's on your mind.
After a while, it may be too late, because the idea was born from a specific moment. When he's gone, it's very likely that she'll go with him. And when you immediately start writing it down, you will formulate and refine it. Or at least you'll be throwing it away so you have something to develop later.
A good manager is one who knows how to stimulate and manage the creativity of his employees. If the boss does not master this art, even the most brilliant ideas become waste.
It is very reasonable for you to be a good manager of your own creativity. It is necessary not to violate only three rules:
30.10.2024
VAT WHEN PURCHASING FROM ROMANIA THROUGH AN ONLINE PLATFORM
Many companies buy goods through a Romanian online trading platform. Therefore, in the "Law consultation" column, we present the position of the National Revenue Agency on what is the procedure for paying VAT in these cases.
Purchases from Romania through an online platform
A company buys an office chair through an online platform from a company in Romania. Initially, a VAT invoice was sent with the delivery of the chair. A telephone conversation was held with the online platform, in which it was explained that this invoice does not meet the requirements of Bulgarian legislation and VAT should not be charged, but the company needs to issue a protocol under Article 117 of the VAT Act and charge VAT. The Romanian company sends a second invoice for the sale of the chair, but again with VAT charged on it. The Bulgarian company again alerted the online platform via email, but no response was received. The company has the possibility to request a refund of the tax paid through the NRA platform, but cannot reflect the invoice in the VAT journals, as it is not a tax document.
The following question was asked: How should the Bulgarian company proceed in the described case?
Article 13 of the Value Added Tax Act (VAT act) comprehensively specifies the scenarios in which there is an intra-community acquisition. According to paragraph 1 of the same legal norm, intra-community acquisition is the acquisition of the right of ownership of goods and any other right to dispose of the goods as the owner, as well as the actual receipt of goods in the cases under Article 6, paragraph 2, which sends or transports to the territory of the country from the territory of another member state, when the supplier is a taxable person who is registered for VAT purposes in another member state.
The intra-community acquisition tax is charged by issuing a protocol no later than 15 days from the date on which the tax became due - art. 117, para. 1, item 1 in connection with para. 3 of VAT act.
The invoice issued by the trader from another EU member state to the Bulgarian trader on the occasion of the intra-community transaction should not contain the amount of the tax.
In the event that an invoice is issued by a registered person in another member state and the Bulgarian company is the recipient and the conditions of Article 13, Paragraph 1 of VAT act are met, for the Bulgarian company there will be an intra-community acquisition, regardless of whether in the issued VAT (at the applicable rate for the respective member state) is indicated on the foreign supplier's invoice.
The rules on the taxation of VAT on intra-Community acquisitions cannot, in principle, lead to a situation where tax is charged to both the supplier and the recipient. Similar cases can only occur in the absence of good commercial communication, or incorrect application of the tax law.
In the event that during an intra-Community acquisition, albeit unlawfully, VAT has been charged by the supplier, the entire amount documented by the supplier (the sum of the tax base and the tax charged to him) should be taken as the tax base of the intra-Community acquisition. Since, according to Art. 64, Para. 1 in conjunction with Art. 26 of VAT act, the tax base of an intra-Community acquisition is determined on the basis of everything, which includes the remuneration received by or payable to the supplier by the recipient in connection with the delivery without the tax under this law, and the amount charged as VAT is not a tax "under this law", the same should be included in the tax base of an intra-community acquisition. In the event that the tax amount is subsequently recovered by the supplier to the recipient as unduly paid, it should be make a correction by issuing a protocol under Article 117, Paragraph 4 of the VAT Act, based on a corrected document issued by the supplier (credit note or canceled erroneous and issued new invoice).
25.10.2024
WORKING REMOTELY COMES WITH RISKS
Remote workers are exposed to safety risks, warns the European Agency for Safety and Health at Work.
Digital technologies such as personal computers, smartphones, laptops, software packages and the Internet allow people to work remotely, ie. off the employers' premises for most or part of their working time. During the covid pandemic, remote work became more common, and hybrid work — a combination of remote and on-premises work — gained popularity after the emergency. In 2022, 18% of workers in the EU-27, Iceland and Norway worked mostly from home.
In addition to remote workers, among the people who are in remote mode are also those who work on customer premises (6%); outdoors, for example on a construction site, on city streets or in agricultural areas (5.5%); in a car or other vehicle (3.5%) and in public places such as cafes or airports (2%). Although the majority (65%) worked on employers' premises, telecommuting was the practice for a third of the workforce in these countries.
Digital technologies have many advantages and are crucial for remote working, but their use is associated with a number of psychosocial and physical risks:
Advantages:
- Saving time and reducing travel stress;
- Better balance between professional and personal life;
- Increased productivity and concentration.
Disadvantages:
- Increase in prolonged sitting and stress from work deadlines;
- Long working hours and social isolation that can endanger health;
- Risks of musculoskeletal disorders (pain in the neck, wrists and fingers) due to improper arrangement of work equipment;
- Eye fatigue from poor lighting and long time in front of screens.
Organizations have a critical role to play in preventing the risks associated with remote and hybrid work. The first step is a mandatory risk assessment, which should cover teleworking in accordance with EU and national legislation. When the work is done off the employer's premises, the workplace conditions and the associated risks to safe and healthy work are more unpredictable and beyond the direct control of the company.
Therefore, the participation of the employer and the employees in the risk assessment process is very important. In addition to providing background information on taking next steps toward an action plan, the risk assessment process creates mutual awareness among remote workers and an organization's management. Telecommuters increasingly perform their work duties in different locations, such as on the move, while traveling for work or leisure. They use fewer standard workstations.
Any public space can potentially be used as a place to work, for example parks, public transport, airports, train stations, libraries, etc. Traditional places where local communities gather - cafes, bars and restaurants - are also used as workplaces. Although accessible, these spaces are unpredictable because their conditions do not depend on the workers or employers.
Depending on the location, the number of physical risks may vary. For example, working outdoors can have consequences from exposure to ultraviolet light, widely recognized as a risk factor for cancer, or have negative consequences for the eyes given the inappropriate lighting conditions when working with laptops and smartphones. Long and frequent work on a train or plane can lead to greater exposure to noise and vibration.
For prevention in this connection, work is being done diligently with regard to the work with video displays. The working group on Directive 90/270/EEC is discussing changes regarding the definition and scope of the concept of workplace and the use of screen equipment. In addition to the use of a stationary computer, the directive can also be applied when the worker uses portable screen equipment - laptop, tablet, etc., for which new minimum requirements are provided for its use, as well as expanding the scope to include risky factors - ergonomics and psychosocial risk in the workplace.
Both workers and employers can contribute to ensuring safety and health in telework and hybrid schemes by providing workers with equipment, digital technologies, technical support and guidance on their safe use. Employers can provide training and educational activities to raise awareness of safe working anywhere and put in place a clear policy on remote and hybrid working. So remote workers can optimize the ergonomics and environment of their workplace, move around, change their posture, be active and take regular breaks.
The European Agency for Safety and Health at Work emphasizes that safety and health in the workplace are fundamental factors for the general well-being of workers and operational efficiency.
The European Week for Safety and Health at Work is an important tool for raising awareness of workplace risks and promoting healthy practices.
24.10.2024
ARE YOU A SHARK, DOLPHIN, WHALE OR JELLYFISH AND WHICH TYPE ACHIEVES SUCCESS
You don't feel like working today. But not at all. You can barely muster up the energy to get ready and go to work. And there you grope and nothing bothers you. Well today is just a jellyfish day for you.
Humans are wired to seek to use their physical resources most efficiently. You haven't slept for some reason and your body is telling you to conserve your strength. So you are not very lively this week, drifting back and forth with the current just like that spindly sea animal. Or you feel a burst of energy and crush task after task like a shark.
People have different types of energy on different days. But still they constantly have a dominant one. According to one theory, you could be any of four types of sea animals.
Sharks are the ones who have a lot of energy, but it is also negative. They are ambitious, love challenges and throw themselves enthusiastically at them, so they often achieve success. They especially get excited during competition. However, they are ready not only to compete, but to literally bite their rivals.
They are not good team players, because they are difficult to work together precisely because of their large dose of negative energy. They have days when the whole world is their fault and everyone is their fault. Then they are even more likely to bite - even without reason, and are difficult to endure from colleagues.
Although energetic, sharks are controversial as bosses. They motivate by instilling fear in their subordinates. To some extent this works. But in general, their behavior is burdensome, and if they do not learn to keep their shark temper within tolerable limits, they can fail in their leadership role.
Dolphins are overflowing with positive energy, and that's exactly what makes them winners. They are also ambitious, but unlike sharks, they are team players and can inspire. Because they are full of enthusiasm, their colleagues want to work with them. They also tend to help others, making them even more desirable partners. They often become informal leaders in the team.
The downside is that because everyone is on their side, they lack opposition. If they don't have self-control, they can get stuck in a routine.
It is the dolphins who become the dream bosses. However, they must find a way at the right times to be constructive, ie. not to allow their subordinates to take advantage of their positive energy and be lazy.
Whales are not too energetic. Like large marine mammals, they are rather clumsy. But they are powerful and when they start a job, they finish it. It may become too slow to survive the competition of the faster and fiercer. However, they are good-natured and rarely clash with their colleagues. They are not the most valuable people in the team, but they are not unpleasant either.
In general, whales have a hard time becoming bosses.
Jellyfish have little energy and it is negative. They are not proactive, they are not productive, they like to go with the flow. But they do not understand that their behavior lacks activity and this is their big problem.
They usually blame others and are angry with everyone. They especially hate those colleagues who are "fiddling" - they accuse them of excessive ambition, pushiness and other similar sins. No one wants to be on a team with them.
They also generally shouldn't be promoted to bosses. But when by some misunderstanding it happens, the grief is for their subordinates.
Whichever type you are, you can make an effort to manage your energy properly if you think about it and classify yourself honestly.
It's not easy, but if you recognize a shark in yourself, try to hold back and don't bite often when you have to work in a team. If you can't, try choosing a profession where you compete against competitors as an individual player. For example, become a lawyer.
When you define yourself as a dolphin, you have to consider when to bring in some shark energy. There are cases in which it is not possible without showing teeth to your competitors in order to win.
Whales can try to be better organized to be faster. They may not succeed in being even ferocious, but if they manage to arrange their priorities correctly, they will overcome their clumsiness.
For the jellyfish, they need to make themselves more proactive by thinking about why they are in a position to just float with the waves. The answer is very possible that they are tired of this work, that they no longer have any drive to do it. They stay on it because they don't have the energy to get out. It doesn't sound good at all, and neither does the definition "jellyfish" itself. So the very awareness of it can become a motivation for change.
---- Are you drifting along because you don't get enough sleep?
Psychologists claim that many workers do not notice how they turn from dolphins into jellyfish because they do not get enough sleep.
Energetic, ambitious and inspired, they at some point become overloaded (or the boss overloads them) with more tasks than they could do well. As a result, they begin to not rest enough time to recharge their batteries. Their efficiency decreases, they live in stress of not succeeding. Their sleep becomes poor quality. Their productivity drops even more and they become clumsy whales. They are not felt and gradually turn into jellyfish. Not only do they not take initiative, but they also put off what they are assigned to do. They spin in a vicious circle in which they lose more and more of their energy.
The direct link between sleep and procrastination has been proven by research published in the journal Frontiers in Psychology.
The scientists surveyed people with different professions and from different economic sectors - finance, trade, construction, education, healthcare, etc. The volunteers were asked to monitor and record their sleep quality and tendency to procrastinate. The survey lasted 10 consecutive working days.
The results showed that, in all cases, the lack of a good night's sleep inevitably leads to an increase in the frequency and tendency to postpone duties the next day.
This effect was also strongly dependent on self-control. People who had low levels of self-control were significantly more affected by sleep deprivation than those who had the willpower to manage their feelings.
The study showed a significant difference in the frequency of procrastination between volunteers with low self-control and those with higher self-control when both groups experienced a lack of quality sleep. The differences became significantly smaller when they started the day rested after a long and full sleep.
However, strong will cannot be infinite. With a constant lack of quality sleep, the body is exhausted. Fatigue can no longer be compensated for by any self-control.
The conclusions of the study are several. One is that how often you procrastinate doesn't depend so much on some personality trait—laziness, say. A much more significant role is played by your susceptibility to an external factor such as lack of sleep. It makes you procrastinate, and for a while you can overcome this urge with the awareness that you have to do the work and with the will. But this cannot be permanent.
So the most important conclusion of the study is that if you want to get rid of the danger of running out of energy, you need to pay more attention to sleep. Not only in quantity, but also in quality.
One of the most effective ways to improve the quality of your sleep is to follow a schedule - going to bed and getting up at the same time every day. Add to this a ban on using the smartphone and the computer at least 2-3 hours before going to bed, experts advise. The reason is that the light from their screens prevents the release of melatonin - the so-called sleep hormone.
23.10.2024
WHAT WE NEED TO KNOW IF OUR LEAVE IS UNLAWFULLY TERMINATED
It is important to note that the practice of an employer unilaterally terminating paid annual leave that it has already granted is illegal.
Bulgarian legislation provides for two options for interrupting the use of paid annual leave. What do we need to know if our leave is unlawfully terminated?
The first opportunity to interrupt the use of the worker's or employee's paid annual leave occurs when there is authorization for another type of paid leave, such as leave due to temporary incapacity (sickness) or unpaid leave. In this case, the worker or employee has the right to request an interruption of the paid annual leave, and the rest of it to be used additionally by agreement between the parties.
For example, if someone works as an employee in a company and has been granted permission to use their paid annual leave of 15 days in the month of July. At the end of the first week of his leave, the employee falls ill and has to take sick leave for the next 10 days. In this case, the employee can request an interruption of their paid annual leave and continue to take sick leave, then resume their annual leave if there are any days left. This is carried out according to the procedures established by the employer and provided for in the legislation.
Interruption of the use of paid annual leave is carried out at the request of the worker or employee, and for this purpose there is no special legal form for expressing this request. This is usually done with a verbal request upon presentation of a relevant document certifying the other type of leave other than paid annual leave. However, in order to avoid misunderstandings or disputes, it is recommended that this request be made through a written statement that clearly establishes the will of the worker or employee to interrupt and postpone the use of paid annual leave for a later period.
The second option for interrupting paid annual leave involves the agreement of the parties - the worker or the employee and the employer. In this case, the interruption and postponement of the use of leave is done by mutual agreement and can be formed by a written statement from both parties.
For example, if the employee received permission for paid annual leave in the month of August and at the beginning of his leave he gets the opportunity to participate in an international conference at the end of the month. Since the conference represents an important opportunity for his professional development, the employee turns to his employer with a request to interrupt the annual leave and they agree to use the remaining days of leave at a later period after the end of the conference. This consent shall also be documented in writing.
Unilateral termination of paid annual leave by the employer without the consent of the worker or employee is against the law and may lead to legal consequences for the employer. It is therefore important for employers to familiarize themselves with the legal provisions and follow the procedures for discontinuing the use of paid annual leave, ensuring the consent of the worker or employee in the event of changes to their leave scheme.
Reference:
Art. 175, para. 1 of the Labor Code
Art. 175, para. 2 of the Labor Code
Art. 155, para. 4 of the Labor Code
Art. 155, para. 5 of the Labor Code
22.10.2024
WHY EMPLOYEES ARE PLANNING A "QUIET LEAVE"
New research reveals that employers who redefine the workflow and locations of their teams risk losing top talent to the 'quiet leave'.
That's one of the findings in a study by the International Workplace Group of the main reasons why employees are most likely to "quietly leave" - a term used in the workplace to describe employees doing only the minimum required by their job description .
More than half (57%) of employees say they are more likely to "quietly leave" if they have a manager who makes them feel undervalued, controls them or doesn't give them the flexibility to work remotely. which best suits their needs. With 22% of workers who currently feel or have felt demotivated at work, they would potentially quit their job or look for work elsewhere if they did not feel supported by their teams to work in a way that they is comfortable.
At the same time, two-fifths (40%) of office workers are less likely to "quietly leave" or demotivate the workplace if their employers offer them a hybrid model. Employees are sending a clear message to current and potential employers: embrace the benefits of hybrid work or risk losing your professionals.
Hybrid work helps employees feel fulfilled and satisfied.
The reality for companies that don't offer hybrid work is that they will lose their best talent - six in 10 (62%) hybrid workers say they would consider leaving their jobs. if they have to return to the office five days a week.
In addition, 71% would turn down a new job or position that involved a long commute, and 72% would only consider new positions that offered the ability to work flexibly from any location. As well as increasing productivity levels (78%), hybrid working enables employees to make decisions about their work schedules based on when and where they work best (92%) – one of the most important factors preventing quiet leaving employees.
Managing the Future: How Managers Can Prevent Attrition
55% of workers who don't currently have the flexibility to work from wherever they want think they would experience greater job satisfaction and productivity if their manager allowed them to work in a hybrid way.
The study identified all three key signs of good management as: fostering work-life balance, trusting employees that they can do their work from anywhere, and being approachable and open to conversations about new ways of working.
This is backed up by academic research from Professor Blum, a Stanford economics professor and world-renowned expert on the topic of hybrid work, who says that companies that offer this kind of flexibility can expect to see a drop in turnover rates of up to 35%.
Mark Dixon, CEO of the International Workplace Group, said: “International Workplace Group's latest research highlights how companies can tackle the issue of turnover to maintain business productivity. The biggest boost to employee efficiency, productivity, and happiness comes from freeing them from having to make long, unproductive, and expensive commutes several times a week to an office in the city center, where they perform tasks they could be doing on -close to home. Businesses must enable their employees to work when and where they are most productive. By giving employees this opportunity, they are less likely to develop a culture of disengaged and disaffected workers.”
