22 research outputs found
The functioning of the State Audit in the Republic of North Macedonia and the Republic of Montenegro
The growing awareness of the functioning of the state audit in recent years has been increasing,indicating its importance. In the 21st century, it is precisely this type of audit that is examininggovernment spending in terms of legal and earmarked spending and evaluating the quality ofpublic sector programs. An auditor examines the information contained in the financialstatements in terms of the truthfulness and objectivity of the financial position and results ofoperations and compliance with auditing standards and the generally accepted accountingframework. For us, as citizens, this audit is important because we all want to know where themoney goes that we as taxpayers pay the state and whether they are available in aneconomical, efficient and effective way. The answers to these questions are contained in thestate audit reports.A state audit is performed by Supreme Audit Institutions. In the Republic of North Macedonia,the Supreme Audit Institution is the State Audit Office, while in the Republic of Montenegro, theSupreme Audit Institution is the State Audit Institution. The Republic of North Macedonia, aswell as the Republic of Montenegro, are candidate countries for membership of the EuropeanUnion, located on the Balkan Peninsula, both of them are in transition and they areapproximately similar in economic terms, which is an indication of the similarities between them.The functioning of the state audit in these countries has some similarities and some differences,but the purpose of the state audit in all Supreme Audit Institutions as well as in the State AuditOffice of the Republic of North Macedonia and the State Audit Institution in the Republic ofMontenegro is the same
FINANCIAL MANAGEMENT AND FINANCIAL PLANNING IN THE ORGANIZATIONS
Financial Management refers to the application of general management principles to the various financial resources which are projecting. This encompasses planning, organizing, directing and controlling of the financial activities. Financial planning is process of framing objectives, policies, procedures, programs and budgets regarding the financial activities. This ensures effective and adequate financial and investment policies, adequate funds have to be ensured, ensuring a reasonable balance between outflow and inflow of funds, ensuring suppliers of funds, preparation of growth and expansion programs which helps in long-run survival of the company, reduction of uncertainties with regards to changing market trends which the company could be faced with, ensuring stability and profitability. Keywords: management, finance, organization, growt
Agricultural Financing in the European Union: The Cap Framework
Agriculture is a very critical economic activity in the European Union (EU). The regional bloc estimates that 22 million of its citizens are dependent on primary agricultural activities for their livelihoods. The organization of agricultural activities in the EU ranges from small family- owned and run farms to larger and commercialized farms which produce on a sizeable scale. Apart from that, agriculture also supports 44 million jobs in value addition activities such as food processing, food retail, and other food- related activities. Further, the EU relies on food exports for upwards of β¬130 billion in export revenues each year, further underlining the importance of the sector (European Commission, 2015). The numbers here illustrate just how key agriculture is for the economy in the European Union. They may not even capture the true picture which would require one to include other linkages and spillover effects to other industries. Just like any other economic activity, agriculture requires financing. Keywords: The CAP Framework, European Union, Agriculturale, Financing, Economic development LEADER programm
SOURCES OF BUSINESS FINANCING
Many financial sources on the marketplace are designed to fit the needs of the small, large, new and established businesses. In order for business to grow, companies need sufficient funding for projects, making purchases and expanding operations to make them more efficient and profitable.Business finance is available in multiple forms, including long-term loans, short-term loans and equipment financing.The term loan is very popular for many companies in need of money for expansion, acquisition, or working capital and can also be used for refinancing. This type of business finance loan is usually repaid over a period of time based on the useful life cycle of the assets that need to be purchased. Keywords: business, financing, sources, investmen
ANALYSES OF THE GENDER INEQUALITY IN THE MACEDONIAN LABOUR MARKET AND RECOMMENDATIONS FOR WOMEN ENTREPRENEURSHIP DEVELOPMENT
The aim of the paper is to provide critical analysis of the current position of women in the Macedonian labor market and to point out the opportunities and barriers for Macedonian women entrepreneurs. The paper methodology is largely based on the classical methods of desk-based research of the available literature and data retrieved from comparable international databases such as Eurostat, GEM Special Report of Womenβs Entrepreneurship, Female Entrepreneurship Index, and data from national sources. Women in North Macedonia still have lower participation in the labor force, suffer from higher rates of unemployment and women's entrepreneurship is underdeveloped and there is a lack of governmental support into concrete policies. Finances, lack of information, and knowledge of how to run and manage a business as well as the challenge to balance the work and family engagements are the main problems facing women entrepreneurs in the Republic of North Macedonia. Other constraints include socio-cultural barriers; barriers relating to networks of information and assistance, and access to finance and investment funds
International Business and Trade
International business encompasses all commercial activities that take place to promote the transfer of goods, services, resources, people, ideas, and technologies across national borders. International business occurs in many different forms, the movement of goods from one country to another (exporting, importing, trade), contractual agreements that allow foreign firms to use products, services, and processes from other nations (licensing, franchising), the formation and operations of sales, manufacturing, research and development, and distribution facilities in foreign markets. International trade is the exchange of capital, goods, and services across international borders or territories. It is the exchange of goods and services among nations of the world. All countries need goods and services to satisfy their people. Production of goods and services requires resources. Every country has limited resources; therefore a country solely cannot produce all the goods and services that it requires. Required goods which cannot be produced or the amount is insuficient as required, need to be provided from other countries. Similarly, countries sell their products to others also when the production of goods comes in surplus quantities than demanded in the country
ΠΠ΅ΡΡΠΎΡΠΎ, ΡΠ»ΠΎΠ³Π°ΡΠ° ΠΈ ΡΡΠ½ΠΊΡΠΈΠΎΠ½ΠΈΡΠ°ΡΠ΅ΡΠΎ Π½Π° Π²ΡΡ ΠΎΠ²Π½ΠΈΡΠ΅ ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΠΈΠ½ΡΡΠΈΡΡΡΠΈΠΈ, ΡΠΎ ΠΏΠΎΡΠ΅Π±Π΅Π½ ΠΎΡΠ²ΡΡ Π½Π° ΠΡΠΆΠ°Π²Π½ΠΈΠΎΡ Π·Π°Π²ΠΎΠ΄ Π·Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ° Π½Π° Π Π΅ΠΏΡΠ±Π»ΠΈΠΊΠ° Π‘Π΅Π²Π΅ΡΠ½Π° ΠΠ°ΠΊΠ΅Π΄ΠΎΠ½ΠΈΡΠ°
ΠΡΠΆΠ°Π²Π½Π°ΡΠ° (ΡΠ°Π²Π½Π°ΡΠ°) ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ° ΠΏΡΠ΅ΡΡΡΠ°Π²ΡΠ²Π° ΠΈΡΠΏΠΈΡΡΠ²Π°ΡΠ΅ Π½Π° ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈΡΠ΅ ΡΠΎΠ΄ΡΠΆΠ°Π½ΠΈ Π²ΠΎ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ ΠΎΠ΄ Π°ΡΠΏΠ΅ΠΊΡ Π½Π° Π²ΠΈΡΡΠΈΠ½ΠΈΡΠΎΡΡ ΠΈ ΠΎΠ±ΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡ Π½Π° ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠ°ΡΠ° ΡΠΎΡΡΠΎΡΠ±Π° ΠΈ ΡΠ΅Π·ΡΠ»ΡΠ°ΡΠΈΡΠ΅ ΠΎΠ΄ ΡΠ°Π±ΠΎΡΠ΅ΡΠ΅ΡΠΎ ΠΈ ΡΡΠΎΠ³Π»Π°ΡΠ΅Π½ΠΎΡΡ ΡΠΎ ΡΡΠ°Π½Π΄Π°ΡΠ΄ΠΈΡΠ΅ Π·Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ° ΠΈ ΠΎΠΏΡΡΠΎΠΏΡΠΈΡΠ°ΡΠ΅Π½Π°ΡΠ° ΡΠΌΠ΅ΡΠΊΠΎΠ²ΠΎΠ΄ΡΡΠ²Π΅Π½Π° ΡΠ°ΠΌΠΊΠ°. ΠΠ²Π°Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ° Π³ΠΈ ΠΈΡΠΏΠΈΡΡΠ²Π° Π΄ΡΠΆΠ°Π²Π½ΠΈΡΠ΅ ΡΠ°ΡΡ
ΠΎΠ΄ΠΈ ΠΎΠ΄ Π°ΡΠΏΠ΅ΠΊΡ Π½Π° Π½ΠΈΠ²Π½ΠΎ Π·Π°ΠΊΠΎΠ½ΡΠΊΠΎ ΠΈ Π½Π°ΠΌΠ΅Π½ΡΠΊΠΎ ΡΡΠΎΡΠ΅ΡΠ΅ ΠΈ ΠΎΡΠ΅Π½ΠΊΠ° Π½Π° ΠΊΠ²Π°Π»ΠΈΡΠ΅ΡΠΎΡ Π½Π° ΠΎΡΡΠ²Π°ΡΠ΅Π½ΠΈΡΠ΅ ΠΏΡΠΎΠ³ΡΠ°ΠΌΠΈ Π²ΠΎ ΡΠ°Π²Π½ΠΈΠΎΡ ΡΠ΅ΠΊΡΠΎΡ.
ΠΠ΄ ΠΎΠ²Π° ΠΌΠΎΠΆΠ΅ΠΌΠ΅ Π΄Π° Π·Π°ΠΊΠ»ΡΡΠΈΠΌΠ΅ Π΄Π΅ΠΊΠ° ΠΈ Π·Π° Π½Π°Ρ ΠΊΠ°ΠΊΠΎ Π³ΡΠ°ΡΠ°Π½ΠΈ Π΅ Π·Π½Π°ΡΠ°ΡΠ½Π° ΠΎΠ²Π°Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°, Π±ΠΈΠ΄Π΅ΡΡΠΈ ΡΠΈΡΠ΅ ΡΠ°ΠΊΠ°ΠΌΠ΅ Π΄Π° Π·Π½Π°Π΅ΠΌΠ΅ ΠΊΠ°Π΄Π΅ ΡΠ΅ ΡΡΠΎΡΠ°Ρ ΡΡΠ΅Π΄ΡΡΠ²Π°ΡΠ° ΠΊΠΎΠΈ Π½ΠΈΠ΅ ΠΊΠ°ΠΊΠΎ Π΄Π°Π½ΠΎΡΠ½ΠΈ ΠΎΠ±Π²ΡΠ·Π½ΠΈΡΠΈ Ρ Π³ΠΈ ΠΏΠ»Π°ΡΠ°ΠΌΠ΅ Π½Π° Π΄ΡΠΆΠ°Π²Π°ΡΠ° ΠΈ Π΄Π°Π»ΠΈ ΡΠΎ Π½ΠΈΠ² ΡΠ΅ ΡΠ°ΡΠΏΠΎΠ»Π°Π³Π° Π½Π° Π΅ΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅Π½, Π΅ΡΠΈΠΊΠ°ΡΠ΅Π½ ΠΈ Π΅ΡΠ΅ΠΊΡΠΈΠ²Π΅Π½ Π½Π°ΡΠΈΠ½. ΠΠ΄Π³ΠΎΠ²ΠΎΡΠΈΡΠ΅ Π½Π° ΠΎΠ²ΠΈΠ΅ ΠΏΡΠ°ΡΠ°ΡΠ° ΡΠ΅ ΡΠΎΠ΄ΡΠΆΠ°Π½ΠΈ Π²ΠΎ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈΡΠ΅ Π½Π° ΠΈΠ·Π²ΡΡΠ΅Π½Π°ΡΠ° Π΄ΡΠΆΠ°Π²Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°.
ΠΠ»ΡΡΠ½ΠΈ Π·Π±ΠΎΡΠΎΠ²ΠΈ: Π΄ΡΠΆΠ°Π²Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°, ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ, ΡΡΠ°Π½Π΄Π°ΡΠ΄ΠΈ Π·Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°, ΡΠ°Π²Π΅Π½ ΡΠ΅ΠΊΡΠΎΡ, ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΠΈΠ·Π²Π΅ΡΡΠ°
ΠΠΎΠ½Π΅ΡΠ΅Π½ ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΠΈΠ·Π²Π΅ΡΡΠ°Ρ
ΠΠ΄ ΠΏΠΎΡΠ°Π²ΡΠ²Π°ΡΠ΅ΡΠΎ ΠΏΠ° ΡΠ΅ Π΄ΠΎ Π΄Π΅Π½Π΅Ρ, ΡΠΎ ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ° Π½Π° ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ Π½Π° Π΄Π΅Π»ΠΎΠ²Π½ΠΈΡΠ΅ ΡΡΠ±ΡΠ΅ΠΊΡΠΈ ΠΈΠ·Π²ΡΡΠ΅Π½Π° ΠΎΠ΄ ΡΡΡΠ°Π½Π° Π½Π° Π½Π΅Π·Π°Π²ΠΈΡΠ΅Π½ Π½Π°Π΄Π²ΠΎΡΠ΅ΡΠ΅Π½ ΡΠ°Π²ΠΈΠ·ΠΎΡ, ΡΠ΅ ΠΏΠΎΠ΄ΠΈΠ³Π° ΠΊΡΠ΅Π΄ΠΈΠ±ΠΈΠ»ΠΈΡΠ΅ΡΠΎΡ ΠΈ Π΄ΠΎΠ²Π΅ΡΠ±Π°ΡΠ° Π·Π° Π²ΠΈΡΡΠΈΠ½ΠΈΡΠΎΡΡΠ° ΠΈ ΡΠΎΡΠ½ΠΎΡΡΠ° Π½Π° ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈΡΠ΅ ΠΏΡΠ΅Π·Π΅Π½ΡΠΈΡΠ°Π½ΠΈ Π²ΠΎ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ. ΠΠ΅Π½Π΅ΡΠΈΡΠΎΡ ΠΎΠ΄ ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ° Π΅ ΡΡΠΎ ΠΎΠ±Π΅Π·Π±Π΅Π΄ΡΠ²Π° ΡΠ²Π΅ΡΡΠ²Π°ΡΠ΅ Π΄Π΅ΠΊΠ° ΠΌΠ΅Π½Π°ΡΠΌΠ΅Π½ΡΠΎΡ Π½Π° ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΡΠ°ΡΠ° ΠΈΠΌΠ° ΠΎΠ±Π΅Π·Π±Π΅Π΄Π΅Π½ΠΎ ,,Π²ΠΈΡΡΠΈΠ½ΡΠΊΠΈ ΠΈ ΠΎΠ±ΡΠ΅ΠΊΡΠΈΠ²Π΅Π½,, ΠΏΡΠΈΡΡΠ°ΠΏ ΠΏΡΠΈ ΡΡΠ²ΡΠ΄ΡΠ²Π°ΡΠ΅ΡΠΎ Π½Π° ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΡΠ΅Π·ΡΠ»ΡΠ°ΡΠΈ ΠΈ ΡΠΎΡΡΠΎΡΠ±ΠΈ Π½Π° Π΄Π΅Π»ΠΎΠ²Π½ΠΈΠΎΡ ΡΡΠ±ΡΠ΅ΠΊΡ ΡΠΈΠΈ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ ΡΠ΅ ΠΏΡΠ΅Π΄ΠΌΠ΅Ρ Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ° β Π΅Π½ΡΠΈΡΠ΅Ρ Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°. Π Π΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ° ΠΎΠ²ΠΎΠ·ΠΌΠΎΠΆΡΠ²Π° Π³ΡΠ°Π΄Π΅ΡΠ΅ Π½Π° Π΄ΠΎΠΈΠ²Π΅ΡΠ±Π° ΠΌΠ΅ΡΡ ΠΎΠ½ΠΈΠ΅ ΠΊΠΎΠΈ ΡΠΏΡΠ°Π²ΡΠ²Π°Π°Ρ ΡΠΎ Π΄Π΅Π»ΠΎΠ²Π½ΠΈΠΎΡ ΡΡΠ±ΡΠ΅ΠΊΡ ΠΈ ΠΎΠ½ΠΈΠ΅ ΠΊΠΎΠΈ Π³ΠΎ ΠΏΠΎΡΠ΅Π΄ΡΠ²Π°Π°Ρ - Π°ΠΊΡΠΈΠΎΠ½Π΅ΡΠΈΡΠ΅.
Π Π΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ°, ΠΏΠΎΠ΄ΡΠ°Π·Π±ΠΈΡΠ° ΠΏΡΠΈΠΌΠ΅Π½Π° Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΠΏΠΎΡΡΠ°ΠΏΠΊΠΈ ΠΈ ΡΠ΅Ρ
Π½ΠΈΠΊΠΈ ΠΊΠΎΠΈ ΡΠ΅Π²ΠΈΠ·ΠΎΡΠΎΡ Π³ΠΈ ΠΊΠΎΡΠΈΡΡΠΈ Π·Π° Π΄Π° ΠΎΠ±Π΅Π·Π±Π΅Π΄ΠΈ Π΄ΠΎΡΡΠ°ΡΠ΅Π½ ΠΈ ΡΠΎΠΎΠ΄Π²Π΅ΡΠ΅Π½ ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ Π΄ΠΎΠΊΠ°Π· ΠΊΠΎΡ ΡΠ΅ Π±ΠΈΠ΄Π΅ ΠΎΡΠ½ΠΎΠ²Π° Π·Π° ΠΎΡΠΎΡΠΌΡΠ²Π°ΡΠ΅ Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΎ ΠΌΠΈΡΠ»Π΅ΡΠ΅ Π΄Π°Π»ΠΈ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ ΡΠΎΠ΄ΡΠΆΠ°Ρ ΠΈΠ»ΠΈ Π½Π΅ ΡΠΎΠ΄ΡΠΆΠ°Ρ ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎ Π·Π½Π°ΡΠ°ΡΠ½ΠΈ ΠΏΡΠΎΠΏΡΡΡΠΈ ΠΈ Π³ΡΠ΅ΡΠΊΠΈ. ΠΠΎ ΡΠ°Π° Π½Π°ΡΠΎΠΊΠ° Π΅ ΠΈ ΠΏΡΠΈΠΌΠ΅Π½Π°ΡΠ° Π½Π° ΠΊΠΎΠ½ΡΠ΅ΠΏΡΠΎΡ Π½Π° ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎΡΡ Π·Π° Π΄Π° ΡΠ΅ ΡΡΠ²ΡΠ΄ΠΈ Π½ΠΈΠ²ΠΎΡΠΎ Π½Π° ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎΡΡ Π½Π° ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈΡΠ΅ ΠΊΠΎΠΈ Π²Π»ΠΈΡΠ°Π°Ρ Π²ΡΠ· ΠΎΠ΄Π»ΡΠΊΠΈΡΠ΅ Π½Π° ΡΡΠ΅ΠΈΠΊΡ
ΠΎΠ»Π΄Π΅ΡΠΈΡΠ΅.
ΠΠ»ΡΡΠ½ΠΈ Π·Π±ΠΎΡΠΎΠ²ΠΈ: ΡΠ΅Π²ΠΈΠ·ΠΎΡ, ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΎ ΠΌΠΈΡΠ»Π΅ΡΠ΅, ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ Π΄ΠΎΠΊΠ°Π·, ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΡΠ΅Ρ
Π½ΠΈΠΊΠΈ, ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎΡΡ, ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΡΠΈΠ·ΠΈ
ΠΠΠΠΠ§ΠΠ Π ΠΠΠΠΠΠ Π‘ΠΠ ΠΠΠΠΠ¨Π’ΠΠ
ΠΠ΄ ΠΏΠΎΡΠ°Π²ΡΠ²Π°ΡΠ΅ΡΠΎ ΠΏΠ° ΡΡ Π΄ΠΎ Π΄Π΅Π½Π΅Ρ, ΡΠΎ ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ° Π½Π° ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ Π½Π° Π΄Π΅Π»ΠΎΠ²Π½ΠΈΡΠ΅ ΡΡΠ±ΡΠ΅ΠΊΡΠΈ ΠΈΠ·Π²ΡΡΠ΅Π½Π° ΠΎΠ΄ ΡΡΡΠ°Π½Π° Π½Π° Π½Π΅Π·Π°Π²ΠΈΡΠ΅Π½ Π½Π°Π΄Π²ΠΎΡΠ΅ΡΠ΅Π½ ΡΠ°Π²ΠΈΠ·ΠΎΡ, ΡΠ΅ ΠΏΠΎΠ΄ΠΈΠ³Π° ΠΊΡΠ΅Π΄ΠΈΠ±ΠΈΠ»ΠΈΡΠ΅ΡΠΎΡ ΠΈ Π΄ΠΎΠ²Π΅ΡΠ±Π°ΡΠ° Π·Π° Π²ΠΈΡΡΠΈΠ½ΠΈΡΠΎΡΡΠ° ΠΈ ΡΠΎΡΠ½ΠΎΡΡΠ° Π½Π° ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈΡΠ΅ ΠΏΡΠ΅Π·Π΅Π½ΡΠΈΡΠ°Π½ΠΈ Π²ΠΎ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ. ΠΠ΅Π½Π΅ΡΠΈΡΠΎΡ ΠΎΠ΄ ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ° Π΅ ΡΡΠΎ ΠΎΠ±Π΅Π·Π±Π΅Π΄ΡΠ²Π° ΡΠ²Π΅ΡΡΠ²Π°ΡΠ΅ Π΄Π΅ΠΊΠ° ΠΌΠ΅Π½Π°ΡΠΌΠ΅Π½ΡΠΎΡ Π½Π° ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΡΠ°ΡΠ° ΠΈΠΌΠ° ΠΎΠ±Π΅Π·Π±Π΅Π΄Π΅Π½ΠΎ βΠ²ΠΈΡΡΠΈΠ½ΡΠΊΠΈ ΠΈ ΠΎΠ±ΡΠ΅ΠΊΡΠΈΠ²Π΅Π½β ΠΏΡΠΈΡΡΠ°ΠΏ ΠΏΡΠΈ ΡΡΠ²ΡΠ΄ΡΠ²Π°ΡΠ΅ΡΠΎ Π½Π° ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΡΠ΅Π·ΡΠ»ΡΠ°ΡΠΈ ΠΈ ΡΠΎΡΡΠΎΡΠ±ΠΈ Π½Π° Π΄Π΅Π»ΠΎΠ²Π½ΠΈΠΎΡ ΡΡΠ±ΡΠ΅ΠΊΡ ΡΠΈΠΈ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ ΡΠ΅ ΠΏΡΠ΅Π΄ΠΌΠ΅Ρ Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ° β Π΅Π½ΡΠΈΡΠ΅Ρ Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΈΡΠ°. Π Π΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ° ΠΎΠ²ΠΎΠ·ΠΌΠΎΠΆΡΠ²Π° Π³ΡΠ°Π΄Π΅ΡΠ΅ Π½Π° Π΄ΠΎΠ²Π΅ΡΠ±Π° ΠΌΠ΅ΡΡ ΠΎΠ½ΠΈΠ΅ ΠΊΠΎΠΈ ΡΠΏΡΠ°Π²ΡΠ²Π°Π°Ρ ΡΠΎ Π΄Π΅Π»ΠΎΠ²Π½ΠΈΠΎΡ ΡΡΠ±ΡΠ΅ΠΊΡ ΠΈ ΠΎΠ½ΠΈΠ΅ ΠΊΠΎΠΈ Π³ΠΎ ΠΏΠΎΡΠ΅Π΄ΡΠ²Π°Π°Ρ - Π°ΠΊΡΠΈΠΎΠ½Π΅ΡΠΈΡΠ΅. Π Π΅Π²ΠΈΠ·ΠΈΡΠ°ΡΠ°, ΠΏΠΎΠ΄ΡΠ°Π·Π±ΠΈΡΠ° ΠΏΡΠΈΠΌΠ΅Π½Π° Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ ΠΏΠΎΡΡΠ°ΠΏΠΊΠΈ ΠΈ ΡΠ΅Ρ
Π½ΠΈΠΊΠΈ ΠΊΠΎΠΈ ΡΠ΅Π²ΠΈΠ·ΠΎΡΠΎΡ Π³ΠΈ ΠΊΠΎΡΠΈΡΡΠΈ Π·Π° Π΄Π° ΠΎΠ±Π΅Π·Π±Π΅Π΄ΠΈ Π΄ΠΎΡΡΠ°ΡΠ΅Π½ ΠΈ ΡΠΎΠΎΠ΄Π²Π΅ΡΠ΅Π½ ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΈ Π΄ΠΎΠΊΠ°Π· ΠΊΠΎΡ ΡΠ΅ Π±ΠΈΠ΄Π΅ ΠΎΡΠ½ΠΎΠ²Π° Π·Π° ΠΎΡΠΎΡΠΌΡΠ²Π°ΡΠ΅ Π½Π° ΡΠ΅Π²ΠΈΠ·ΠΎΡΡΠΊΠΎ ΠΌΠΈΡΠ»Π΅ΡΠ΅ Π΄Π°Π»ΠΈ ΡΠΈΠ½Π°Π½ΡΠΈΡΠΊΠΈΡΠ΅ ΠΈΠ·Π²Π΅ΡΡΠ°ΠΈ ΡΠΎΠ΄ΡΠΆΠ°Ρ ΠΈΠ»ΠΈ Π½Π΅ ΡΠΎΠ΄ΡΠΆΠ°Ρ ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎ Π·Π½Π°ΡΠ°ΡΠ½ΠΈ ΠΏΡΠΎΠΏΡΡΡΠΈ ΠΈ Π³ΡΠ΅ΡΠΊΠΈ. ΠΠΎ ΡΠ°Π° Π½Π°ΡΠΎΠΊΠ° Π΅ ΠΈ ΠΏΡΠΈΠΌΠ΅Π½Π°ΡΠ° Π½Π° ΠΊΠΎΠ½ΡΠ΅ΠΏΡΠΎΡ Π½Π° ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎΡΡ Π·Π° Π΄Π° ΡΠ΅ ΡΡΠ²ΡΠ΄ΠΈ Π½ΠΈΠ²ΠΎΡΠΎ Π½Π° ΠΌΠ°ΡΠ΅ΡΠΈΡΠ°Π»Π½ΠΎΡΡ Π½Π° ΠΈΠ½ΡΠΎΡΠΌΠ°ΡΠΈΠΈΡΠ΅ ΠΊΠΎΠΈ Π²Π»ΠΈΡΠ°Π°Ρ Π²ΡΠ· ΠΎΠ΄Π»ΡΠΊΠΈΡΠ΅ Π½Π° ΡΡΠ΅ΠΈΠΊΡ
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