6,403 research outputs found
Π‘Π΅ΠΌΠ°Π½ΡΠΈΡΠ½ΠΈ ΡΠ΅Ρ Π½ΠΎΠ»ΠΎΠ³ΠΈΠΈ ΠΈ ΡΡΠ΅Π΄ΡΡΠ²Π° Π² ΡΠΈΡΡΠΎΠ²ΠΈ Π±ΠΈΠ±Π»ΠΈΠΎΡΠ΅ΠΊΠΈ Π·Π° Ρ ΡΠ΄ΠΎΠΆΠ΅ΡΡΠ²Π΅Π½ΠΎ ΠΈ ΠΊΡΠ»ΡΡΡΠ½ΠΎ Π½Π°ΡΠ»Π΅Π΄ΡΡΠ²ΠΎ
ΠΠΠ-ΠΠΠ, 19.11.2013 Π³., ΠΏΡΠΈΡΡΠΆΠ΄Π°Π½Π΅ Π½Π° ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»Π½Π° ΠΈ Π½Π°ΡΡΠ½Π° ΡΡΠ΅ΠΏΠ΅Π½ "Π΄ΠΎΠΊΡΠΎΡ" Π½Π° ΠΠΈΠ»ΠΈΡ Π Π°Π΄ΠΎΡΠ»Π°Π²ΠΎΠ²Π° ΠΠ°Π²Π»ΠΎΠ²Π° ΠΏΠΎ Π½Π°ΡΡΠ½Π° ΡΠΏΠ΅ΡΠΈΠ°Π»Π½ΠΎΡΡ 01.01.12 ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΊΠ°. [Pavlova Liliya Radoslavova; ΠΠ°Π²Π»ΠΎΠ²Π° ΠΠΈΠ»ΠΈΡ Π Π°Π΄ΠΎΡΠ»Π°Π²ΠΎΠ²Π°
The Tax-making Process and the Development of Taxation System on the Territories of Belarus (till January 1919)
From the moment of the creation of a state on the territories of Belarus, the system of taxation
was also developing. At first it was quite primitive, based on the size of the population. Later
on, when social and economic relations became more developed, new forms of taxation,
based on the value of land, likewise developed.
In the 10-12th centuries, the taxes were collected from the territories. The treasury of the
Grand Duchy of Lithuania consisted of pecuniary and non-pecuniary (natural) taxes. Since the
beginning of the 17th century, more than 30 different taxes had existed. Some of the present
taxes have roots in this old system.
The feature of this system is that it had an individual character. There were many reductions
established, so that one may even talk about a β whole system of tax [email protected]Εski Uniwersytet PaΕstwowy im Janki KupaΕ
Π’Π°Π½Π°ΡΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠΈΠ΅ ΠΎΠ±ΡΠ°Π·Ρ Π² Π»ΠΈΡΠΈΠΊΠ΅ Π. Π€. ΠΠ½Π½Π΅Π½ΡΠΊΠΎΠ³ΠΎ
Π‘ΠΎΠ·Π΄Π°Π½ΠΈΠ΅ Π³ΠΈΠ±ΡΠΈΠ΄ΠΎΠ² ΠΌΠ΅ΠΆΠ΄Ρ Π»ΠΈΠ»ΠΈΠ΅ΠΉ ΠΊΡΠ΄ΡΠ΅Π²Π°ΡΠΎΠΉ ΠΈ ΡΠΎΡΡΠ°ΠΌΠΈ ΡΠ°Π·Π΄Π΅Π»Π° ΠΠ·ΠΈΠ°ΡΡΠΊΠΈΠ΅ Π³ΠΈΠ±ΡΠΈΠ΄Ρ
ΠΡΠΎΠ²Π΅Π΄Π΅Π½Ρ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΠΏΠΎ ΡΠΎΠ·Π΄Π°Π½ΠΈΡ ΠΆΠΈΠ·Π½Π΅ΡΠΏΠΎΡΠΎΠ±Π½ΡΡ
Π³ΠΈΠ±ΡΠΈΠ΄ΠΎΠ² ΠΌΠ΅ΠΆΠ΄Ρ ΡΠΎΡΡΠ°ΠΌΠΈ ΡΠ°Π·Π΄Π΅Π»Π° ΠΠ·ΠΈΠ°ΡΡΠΊΠΈΠ΅ Π³ΠΈΠ±ΡΠΈΠ΄Ρ ΠΈ Π»ΠΈΠ»ΠΈΠ΅ΠΉ ΠΊΡΠ΄ΡΠ΅Π²Π°ΡΠΎΠΉ. ΠΠ·ΡΡΠ΅Π½Ρ ΠΌΠΎΡΡΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠΈΠ΅ ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎΡΡΠΈ ΡΠ΅ΡΠ½ΡΠ΅Π², ΡΡΡΠ°Π½ΠΎΠ²Π»Π΅Π½Π° ΠΈΡ
Π³ΠΈΠ±ΡΠΈΠ΄Π½Π°Ρ ΠΏΡΠΈΡΠΎΠ΄
ΠΠ½Π°ΡΠ΅Π½ΠΈΠ΅ ΡΡΠΈΠΌΠΎΠ»ΠΎΠ³ΠΈΡΠ΅ΡΠΊΠΈΡ Π΄Π°Π½Π½ΡΡ Π΄Π»Ρ ΡΠ΅ΠΊΠΎΠ½ΡΡΡΡΠΊΡΠΈΠΈ ΠΏΠΎΠ»ΡΡΠΊΠΎΠ³ΠΎ ΡΠ·ΡΠΊΠΎΠ²ΠΎΠ³ΠΎ ΠΎΠ±ΡΠ°Π·Π° ΡΠ²Π΅ΡΠΎΠ²
ΠΠ½Π³Π»ΠΈΠΉΡΠΊΠΈΠ΅ ΡΡΠ°Π·Π΅ΠΎΠ»ΠΎΠ³ΠΈΠ·ΠΌΡ Ρ ΠΊΠΎΠΌΠΏΠΎΠ½Π΅Π½ΡΠ°ΠΌΠΈ Β«ΡΡΠ°Π²ΡΒ» ΠΈ Β«ΡΠ²Π΅ΡΡΒ»: ΡΡΠΈΠΌΠΎΠ»ΠΎΠ³ΠΈΡ ΠΈ ΡΠ΅ΠΌΠ°Π½ΡΠΈΠΊΠ°
Questionnaire Survey Among Hospital Pharmacists On The Effects Of The Change In The Legislation Regulating Clinical Trials In Bulgaria
Π£ΡΠ°ΡΡΠΈΠ΅ΡΠΎ Π½Π° Π±ΠΎΠ»Π½ΠΈΡΠ½ΠΈΡΠ΅ ΡΠ°ΡΠΌΠ°ΡΠ΅Π²ΡΠΈ Π² ΠΏΡΠΎΠ²Π΅ΠΆΠ΄Π°Π½Π΅ΡΠΎ Π½Π° ΠΊΠ»ΠΈΠ½ΠΈΡΠ½ΠΈ ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ Π΅ Π²Π°ΠΆΠ½ΠΎ, Π·Π° Π΄Π° ΡΠ΅ ΠΎΡΠΈΠ³ΡΡΠΈ ΠΊΠ°ΡΠ΅ΡΡΠ²ΠΎ ΠΈ ΠΏΡΠΎΡΠ»Π΅Π΄ΠΈΠΌΠΎΡΡΡΠ° ΠΏΡΠΈ ΡΡΡ
ΡΠ°Π½Π΅Π½ΠΈΠ΅ΡΠΎ, ΡΠ°Π·ΠΏΡΠ΅Π΄Π΅Π»ΡΠ½Π΅ΡΠΎ ΠΈ ΠΎΡΡΠ΅ΡΠ½ΠΎΡΡΡΠ° Π½Π° ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ Π»Π΅ΠΊΠ°ΡΡΡΠ²Π΅Π½ ΠΏΡΠΎΠ΄ΡΠΊΡ (IMP). ΠΠ°Π΄ΡΠ»ΠΆΠΈΡΠ΅Π»Π΅Π½ ΡΠ΅ΠΊΡΡ, ΡΠ΅Π³ΡΠ»ΠΈΡΠ°Ρ ΡΠΎΠ·ΠΈ ΠΏΡΠΎΡΠ΅Ρ, ΡΡΠ°Π½Π° ΡΠ°ΡΡ ΠΎΡ ΠΌΠ΅ΡΡΠ½ΠΎΡΠΎ Π±ΡΠ»Π³Π°ΡΡΠΊΠΎ ΡΠ°ΡΠΌΠ°ΡΠ΅Π²ΡΠΈΡΠ½ΠΎ Π·Π°ΠΊΠΎΠ½ΠΎΠ΄Π°ΡΠ΅Π»ΡΡΠ²ΠΎ ΠΏΡΠ΅Π· 2015 Π³. ΠΡΠ΅Π· ΠΏΠΎΡΠ»Π΅Π΄Π½ΠΈΡΠ΅ Π³ΠΎΠ΄ΠΈΠ½ΠΈ ΠΌΠ½ΠΎΠ³ΠΎ ΠΏΡΠΎΠΌΠ΅Π½ΠΈ ΠΏΠΎ ΠΎΡΠ½ΠΎΡΠ΅Π½ΠΈΠ΅ Π½Π° ΡΠ°Π·ΠΈ ΡΠ΅Π³ΡΠ»Π°ΡΠΈΡ ΠΌΠΎΠ³Π°Ρ Π΄Π° Π±ΡΠ΄Π°Ρ Π½Π°Π±Π»ΡΠ΄Π°Π²Π°Π½ΠΈ ΠΏΡΠΈ ΠΏΡΠΎΠ²Π΅ΠΆΠ΄Π°Π½Π΅ΡΠΎ Π½Π° ΠΊΠ»ΠΈΠ½ΠΈΡΠ½ΠΈ ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ. ΠΠΎΠ»Π½ΠΈΡΠ½ΠΈΡΠ΅ ΡΠ°ΡΠΌΠ°ΡΠ΅Π²ΡΠΈ ΡΠ° ΠΎΡΠ³ΠΎΠ²ΠΎΡΠ½ΠΈ Π·Π° ΡΠΏΡΠ°Π²Π»Π΅Π½ΠΈΠ΅ΡΠΎ Π½Π° ΠΈΠ·ΡΠ»Π΅Π΄ΠΎΠ²Π°ΡΠ΅Π»ΡΠΊΠΈΡΠ΅ Π»Π΅ΠΊΠ°ΡΡΡΠ²Π΅Π½ΠΈ ΠΏΡΠΎΠ΄ΡΠΊΡΠΈ, ΠΊΠ°ΠΊΡΠΎ Π΅ Π΄Π΅ΡΠΈΠ½ΠΈΡΠ°Π½ΠΎ ΡΠΏΠΎΡΠ΅Π΄ ΠΠΎΠ±ΡΠ°ΡΠ° ΠΊΠ»ΠΈΠ½ΠΈΡΠ½Π° ΠΏΡΠ°ΠΊΡΠΈΠΊΠ°. Π’Π΅ ΠΈΠΌΠ°Ρ ΠΆΠΈΠ·Π½Π΅Π½ΠΎΠ²Π°ΠΆΠ½Π° ΡΠΎΠ»Ρ Π²ΡΠ² Π²ΡΡΠ·ΠΊΠ° Ρ ΠΊΠ»ΠΈΠ½ΠΈΡΠ½ΠΈΡΠ΅ ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ, ΠΊΠΎΠΈΡΠΎ ΡΠ° Π΄Π° Π·Π°ΡΠΈΡΡΡ ΡΡΠ°ΡΡΠ½ΠΈΡΠΈΡΠ΅, ΠΌΠ΅Π΄ΠΈΡΠΈΠ½ΡΠΊΠΈΡΠ΅ ΡΠΏΠ΅ΡΠΈΠ°Π»ΠΈΡΡΠΈ ΠΈ Π΄ΠΎΠ²Π΅ΡΠΈΠ΅ΡΠΎ, ΠΊΠ°ΡΠΎ Π³Π°ΡΠ°Π½ΡΠΈΡΠ°Ρ, ΡΠ΅ ΠΏΡΠΎΡΡΠ²Π°Π½ΠΈΡΠ΅ Π»Π΅ΠΊΠ°ΡΡΡΠ²Π° ΡΠ° ΠΏΠΎΠ΄Ρ
ΠΎΠ΄ΡΡΠΈ Π·Π° ΡΠΏΠΎΡΡΠ΅Π±Π° ΠΈ ΡΠ΅ ΡΠ½Π°Π±Π΄ΡΠ²Π°Ρ, ΠΎΠ±ΡΠ°Π±ΠΎΡΠ²Π°Ρ, ΡΡΡ
ΡΠ°Π½ΡΠ²Π°Ρ ΠΈ ΠΈΠ·ΠΏΠΎΠ»Π·Π²Π°Ρ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎ ΠΈ ΠΏΡΠ°Π²ΠΈΠ»Π½ΠΎ. ΠΠ° Π±Π°Π·Π° Π½Π° Π½Π°ΠΏΡΠ°Π²Π΅Π½ΠΈΡ Π°Π½Π°Π»ΠΈΠ· Π½Π° Π΄Π°Π½Π½ΠΈΡΠ΅ ΠΎΡ Π°Π½ΠΊΠ΅ΡΠ°ΡΠ°, ΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π° Ρ ΠΌΠ°Π³ΠΈΡΡΡΡ-ΡΠ°ΡΠΌΠ°ΡΠ΅Π²ΡΠΈ, ΠΊΠΎΠΈΡΠΎ ΡΠ° ΡΠΏΡΠ°Π²ΠΈΡΠ΅Π»ΠΈ Π½Π° Π±ΠΎΠ»Π½ΠΈΡΠ½ΠΈ Π°ΠΏΡΠ΅ΠΊΠΈ, ΠΌΠΎΠ³Π°Ρ Π΄Π° ΡΠ΅ Π½Π°ΠΏΡΠ°Π²ΡΡ ΡΠ»Π΅Π΄Π½ΠΈΡΠ΅ ΠΈΠ·Π²ΠΎΠ΄ΠΈ: 1. ΠΠ°Π±Π»ΡΠ΄Π°Π²Π° ΡΠ΅ ΡΠ²Π΅Π»ΠΈΡΠ°Π²Π°Π½Π΅ Π½Π° Π±ΡΠΎΡ Π½Π° ΠΊΠ»ΠΈΠ½ΠΈΡΠ½ΠΈΡΠ΅ ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ, Π² Π΅ΠΊΠΈΠΏΠΈΡΠ΅ Π½Π° ΠΊΠΎΠΈΡΠΎ ΡΠ΅ Π²ΠΊΠ»ΡΡΠ²Π°Ρ ΠΌΠ°Π³ΠΈΡΡΡΡ-ΡΠ°ΡΠΌΠ°ΡΠ΅Π²ΡΠΈ. 2. Π‘ΡΠ·Π΄Π°Π΄Π΅Π½ΠΈ ΡΠ° Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΈΡΠ΅ ΡΡΠ»ΠΎΠ²ΠΈΡ ΠΎΡ ΡΡΡΠ°Π½Π° Π½Π° Π»Π΅ΡΠ΅Π±Π½ΠΈΡΠ΅ Π·Π°Π²Π΅Π΄Π΅Π½ΠΈΡ Π·Π° ΡΡΡ
ΡΠ°Π½ΡΠ²Π°Π½Π΅ Π½Π° ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡΠ΅ Π»Π΅ΠΊΠ°ΡΡΡΠ²Π΅Π½ΠΈ ΠΏΡΠΎΠ΄ΡΠΊΡΠΈ Π² Π±ΠΎΠ»Π½ΠΈΡΠ½Π°ΡΠ° Π°ΠΏΡΠ΅ΠΊΠ° ΠΏΡΠΈ ΠΏΡΠΎΠ²Π΅ΠΆΠ΄Π°Π½Π΅ΡΠΎ Π½Π° ΠΊΠ»ΠΈΠ½ΠΈΡΠ½ΠΈ ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ. 3.Β Β Β ΠΠ°Π³ΠΈΡΡΡΡ-ΡΠ°ΡΠΌΠ°ΡΠ΅Π²ΡΠΈΡΠ΅, ΡΠΏΡΠ°Π²ΠΈΡΠ΅Π»ΠΈ Π½Π° Π±ΠΎΠ»Π½ΠΈΡΠ½ΠΈ Π°ΠΏΡΠ΅ΠΊΠΈ, ΡΠ΅ ΡΡΠ²ΡΡΠ²Π°Ρ ΡΠ²Π΅ΡΠ΅Π½ΠΈ ΠΈ Π΄ΠΎΠ±ΡΠ΅ ΠΏΠΎΠ΄Π³ΠΎΡΠ²Π΅Π½ΠΈ Π·Π° Π°ΠΊΡΠΈΠ²Π½ΠΎ ΡΡΠ°ΡΡΠΈΠ΅ Π² ΠΏΡΠΎΠ²Π΅ΠΆΠ΄Π°Π½Π΅ΡΠΎ Π½Π° ΠΊΠ»ΠΈΠ½ΠΈΡΠ½ΠΈ ΠΈΠ·ΠΏΠΈΡΠ²Π°Π½ΠΈΡ.The participation of hospital pharmacists in the conduction of clinical trials is important in order to have quality and traceability of storage, dispensing and accountability for the investigational medicinal product (IMP). A mandatory section regulating this process became a part of the local Bulgarian pharmaceutical legislation in 2015. During the last years, many changes in regard to this regulation can be followed in the conduct of clinical research. Hospital pharmacists have become the responsible ones for IMP management as defined in the Good Clinical Practice. They have a vital role in relation to clinical research, which is to safeguard participants, healthcare professionals and trust by ensuring investigational medicinal products are appropriate for use and are procured, handled, stored and used safely and correctly. The following conclusions can be drawn from the analysis of the data from the survey conducted with master pharmacists who are managers of hospital pharmacies: 1.Β Β Β There is an increase in the number of clinical trials involving master pharmacist teams. 2.Β Β Β The necessary conditions have been created by the medical establishments to store the tested medicinal products in the hospital pharmacy and to carry out clinical trials. 3.Β Β Β Master pharmacists and hospital pharmacy managers feel confident and well prepared to participate actively in clinical trials
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