Accounting of goods in pharmacies

Author(s):  
Natalia Nikolaevna Kovaleva ◽  
Olga Vasilyevna Dedova ◽  
Andrey Eduardovich Melguy

Pharmacies belong to the category of wholesale and retail trade, but their goods are of high importance for the population, since they allow you to maintain or correct an important quality of a person — health. The implementation of operations for the movement of a wide range of medicines and medical products from suppliers through pharmacies to end-users at the same time differs in its similarity when reflected in the accounting process. Differences are observed in the approaches to setting a trade mark-up for each category of goods, depending on the frequency of purchases, or assigning them to a price segment. The exception to the rules for setting the price is vital medicines, for which the maximum price is set by the state. But the accounting of these pharmacy products also has the same mechanism as the goods without restrictions in the margin. In this case, the object of VAT taxation appears, the accounting of which has its own specifics, depending on the applicable tax regime.

2020 ◽  
Vol 1 (10(79)) ◽  
pp. 12-18
Author(s):  
G. Bubyreva

The existing legislation determines the education as "an integral and focused process of teaching and upbringing, which represents a socially important value and shall be implemented so as to meet the interests of the individual, the family, the society and the state". However, even in this part, the meaning of the notion ‘socially significant benefit is not specified and allows for a wide range of interpretation [2]. Yet the more inconcrete is the answer to the question – "who and how should determine the interests of the individual, the family and even the state?" The national doctrine of education in the Russian Federation, which determined the goals of teaching and upbringing, the ways to attain them by means of the state policy regulating the field of education, the target achievements of the development of the educational system for the period up to 2025, approved by the Decree of the Government of the Russian Federation of October 4, 2000 #751, was abrogated by the Decree of the Government of the Russian Federation of March 29, 2014 #245 [7]. The new doctrine has not been developed so far. The RAE Academician A.B. Khutorsky believes that the absence of the national doctrine of education presents a threat to national security and a violation of the right of citizens to quality education. Accordingly, the teacher has to solve the problem of achieving the harmony of interests of the individual, the family, the society and the government on their own, which, however, judging by the officially published results, is the task that exceeds the abilities of the participants of the educational process.  The particular concern about the results of the patriotic upbringing served as a basis for the legislative initiative of the RF President V. V. Putin, who introduced the project of an amendment to the Law of RF "About Education of the Russian Federation" to the State Duma in 2020, regarding the quality of patriotic upbringing [3]. Patriotism, considered by the President of RF V. V. Putin as the only possible idea to unite the nation is "THE FEELING OF LOVE OF THE MOTHERLAND" and the readiness for every sacrifice and heroic deed for the sake of the interests of your Motherland. However, the practicing educators experience shortfalls in efficient methodologies of patriotic upbringing, which should let them bring up citizens, loving their Motherland more than themselves. The article is dedicated to solution to this problem based on the Value-sense paradigm of upbringing educational dynasty of the Kurbatovs [15].


2021 ◽  
pp. 59-63
Author(s):  
А.Н. Жарылқасын ◽  
А. Жунусов ◽  
К.Д. Шертаева ◽  
Г.Ж. Умурзахова ◽  
Г.И. Утегенова ◽  
...  

В условиях серьезной конкуренции аптеки вынуждены прибегать к различным способам привлечения и удержания покупателей. Приоритетными факторами в плане воспитания и поддержания лояльности покупателей являются традиционный набор приемлемых цен, широкий ассортимент, высокое качество лекарственных средств, космецевтики и изделий медицинского назначения, а также удобное расположение аптеки и выкладка аптечных товаров. Однако сегодня это обязательные, но недостаточные атрибуты приверженности покупателей к конкретной аптеке. В данной статье рассматриваются основные элементы "искусства продаж", которые, по мнению экспертов, являются основополагающими для мотивации покупок в аптеке. In the face of serious competition, pharmacies have to resort to various means of attracting and retaining customers. Priority factors in terms of cultivating and maintaining customer loyalty are the traditional set of acceptable prices, wide range, high quality of pharmaceuticals, cosmeceuticals and medical products, as well as the convenient location of the pharmacy and the display of pharmacy products. However, today these are mandatory, but not sufficient attributes of customer commitment to a particular pharmacy. This article discusses the main elements of the "art of sales", which, according to experts, are fundamental for motivating purchases in a pharmacy.


2019 ◽  
Vol 4 (2) ◽  
pp. 11-26
Author(s):  
Екатерина Задионченко ◽  
Ekaterina Zadionchenko ◽  
Полина Казакова ◽  
Polina Kazakova

An increased number of cosmetic institutes and cosmetologists as well as a wide range of service in this field is explained by natural physiological processes in our body, whichsteadily lead to decline of its functions, i.e. aging. Fashion for bright, young and successful look makes a great contribution to psychological behavior of a modern woman making her conform to social trends. The presence of various skin diseasesresulting from pathological aspects, disruption of hormonal status, bad ecology, and stress entails early appearance of aesthetic drawbacks that makes a person call upon specialists of aesthetic and cosmetology fields, or even dermatologists, in some severe cases. We were interested people of what age and with what problems address cosmetologists. The object of our research was men and women older than 18, dissatisfied with their appearance or having some skin problems. We did not take into account people who visit cosmetologists on instructions of their parents (average age of such patients is 12±1,8 years old). Anonymous questionnaire was held among 163 people, among whom there were 37 men (average age is 28±1,9 years old) and 125 women (average age is 33±1,7 years old). All the respondents were asked to answer the questions of a prepared questionnaire (pic.1; pic.2): about multiplicity of visits to a cosmetologist, about the reasons of visiting a cosmetologist, types of cosmetology service, and to evaluate (subjectively) the efficiency of mass-market cosmetics and professional cosmetics, and to point out the qualities that a cosmetologist should possess. By analyzing the obtained data we learnt that men (75,3%) almost do not visit a cosmetologist, but women vice versa visit a cosmetologists on a regular basis (70,9%). However, 22,1% of women carry out procedures more often than 1-2 times a month, and the others (6,6%) – 1-2 times a week. It happened that the most popular procedure is depilation (34,4%). A facial (21,6%) and massage (21,6%) are less in demand.It was revealed that women almost equally use mass-market cosmetics and professional cosmetics while men (85%) do not differentiate between these them and do not use any of them. According to a subjective evaluation, in 46,4% of the cases the use of professional cosmetics was more popular than cosmetics made of simple home ingredients that was bought in ordinary shops. 93,1% of respondents pointed out that the most important quality of a cosmetologist is medical education. Despite high motivation of women to visit a cosmetologist, according to the questionnaire, high prices of procedures limits the quantity of visits, 34,2% of respondents told this.


2021 ◽  
Vol 244 ◽  
pp. 12026
Author(s):  
Zhanna Chupina ◽  
Olga Sokolnikova ◽  
Oksana Yurchenko ◽  
Elena Ryabinina ◽  
Alena Veselko

Forecasting plays a significant role in organizing the economic activities of executive authorities using the example of customs authorities, since this is associated with the ongoing policy of optimizing customs payments administered by customs authorities, ensuring the economic security of the state, improving the quality of customs services and compliance with customs legislation. A wide range of forecasting methods allows them to be applied on the basis of assessing the feasibility of applying one method or another to forecast the main economic indicators of the activities of executive authorities. The analysis of the scientific and methodological base made it possible to form and propose a generalized algorithm for forecasting the indicators of the economic activity of executive authorities. Goal is to develop a generalized algorithm for predicting the indicators of the economic activity of executive authorities using the example of customs authorities.


Author(s):  
N. L. Naumova ◽  
E. A. Burmistrov ◽  
O. M. Burmistrova

Kefir is one of the oldest traditional fermented milk products, while it is very popular in Russia. Kefir contains mineral components, vitamins, essential amino acids, as well as several varieties of probiotic bacteria, which is so useful for health and important for nutrition. The purpose of the research was to evaluate the quality of kefir produced by the Center for the Protection of Rights (the village of Nizhnaya Sanarka, Troitsky district, Chelyabinsk region). Kefir 2.5 and 3.2 % fat content were used as an object of research. It was found that the samples of the drink under study were packed in clean, sealed bags of polymer film and in white bottles made of polyethylene terephthalate. The marking of the investigated kefir samples was incomplete (there was no sign «degree», the sign «To protect from sunlight», etc.) or incorrect (distorted terminology, numerical value of regulated quality indicators, etc.), and often - difficult to read, which violates the requirements of the state standard 51074-2003, the Technical Regulations of the Customs Union 022/2011 and 005/2011. In kefir 2.5 % fat, an excessively liquid consistency, an empty, unexpressed taste, a low acidity is detected, which indicates its immaturity and the inconsistency of quality with the current standards. The quality of kefir 3.2 % fat content complied with the requirements of the normative documents the state standard 31454-2012, the Technical Regulations of the Customs Union 033/2013. Such toxic elements as cadmium and lead in the samples of kefir were absent. According to Article 3 of the Federal Law No. 29 of 02.01.2000 «On the quality and safety of food products’ yogurt produced by the «Center for the Protection of Rights’ was recognized as improper implementation in retail trade.


2021 ◽  
pp. 860-867
Author(s):  
Sergei Savushkin

Introduction. Due to the different density of population in the Russian Federation and the scale of its territory, correctional system facilities should represent a unified system, in which the institutions are interrelated and interchangeable. In the conditions of a large number of types and sub-types of correctional institutions, the possibility of interchangeability is weakened. Problems associated with the quality of ensuring the internal isolation of convicts have a significant impact on the level of crime and penitentiary security. Hence, the punishment execution practice should more flexibly use the norms on separation of convicts to achieve goals and objectives of the penal executive legislation. Methods: the research used a dialectical method for cognizing objective reality, a logical method, a modeling method, a formal legal method, a systemic method. Results and discussion: the constantly changing socio-criminological portrait of the offender and the level of crime force the legislator to revise criminal-legal and criminal-executive criteria for differentiating those sentenced to imprisonment. The mentioned reasons also affect group differentiation that occurs in the process of distributing convicts to dormitory accommodation (cells) within the correctional institution. The crime level in a separate RF subject and changes in the state criminal policy require the reassignment of correctional institutions as a whole. The system of correctional institutions should not overwhelmingly depend on the criminal-legal criteria of those sentenced to imprisonment and the changing criminal policy of the state, and at the same time, departmental regulation should not bolster the legislatively established system of correctional institutions. Conclusions: the legislator has established a wide range of types of correctional institutions for those sentenced to imprisonment. Remoteness of some of them from the place of residence of convicts, to a certain extent, has both positive and negative impact on their social ties, which ultimately affects the effectiveness of implementation of the panel enforcement legislation goals and objectives.


Author(s):  
Yu. P. Averin

Based on the empirical data from the sociological study conducted in 2012 and 2019, the article analyzes the nature of transformations in the value structure by the adult population of Russia and how they were impacted by the changes in the quality of life over 7 years.Factor analysis is used in the article to reveal the changes in the typological values structure of the adult Russian population in 2012 and 2019. It is shown that in 2012 it was predominantly “materialistic” (according to R. Inglehart). The value of Active patriotism was the most significant. The value of hedonistic prosperity was of high importance, perceived as a desire for material prosperity for the sake of comfortable life. The family was of great importance. The significance of “postmaterialistic” values, i.e. creativity and freedom, was low. Bellicose patriotism was presented in the structure of values, but with low significance.The change in the value structure of the Russian population that occurred in 2019 is revealed. Although it remained predominantly “materialistic”, it underwent significant changes in comparison with 2012. The value of active patriotism remained the most significant for people, and the value of Bellicose patriotism rose to the second place from the fifth one, which was due to the changes that had taken place in the economic and political situation in relation to Russia in the world over seven years, and sanctions pressure on it. High importance of the Family and Hedonistic prosperity was preserved. “Post-materialistic” values of freedom and creativity remained insignificant. Transformation of the value structure of the Russian population from “materialistic” to “post-materialistic” did not occur. The transformation nature of the value structure by Russian population under   the influence of changes in the state of the perceived quality of life is revealed. In 2012, physical and social activity of the Russian population had the highest level in comparison with other components. The role of physical and emotional problems in limiting the life of people and their subjective pain were at the mid-level. A relatively low level was characteristic for the mental and general health of people and their vitality. In 2019, the state of many parameters characterizing the quality of life of the population changed. Physical and social activity of people increased, and the role of physical and emotional problems in limiting their daily life and subjectivepain sensations decreased. However, it was conjoined by the same relatively low level of indicators for mental and general health of people, their vitality.In2012,the state of people’s quality of life influenced the formation of only a few values; Active patriotism, the state of which was determined by all components of people’s quality of life and was a powerful factor in the formation of this value; the significance of Bellicose patriotism was influenced only by the state of people’s physical activity; the significance of hedonistic prosperity and creativity, fundamental values — family and self-preservation — also did not depend on the state of people’s quality of life.In2019,the nature of the quality of life impact on the formation of the value structure of the Russian population changed; its impact on the importance of active patriotism, hedonistic prosperity and self-preservation increased. The quality of life ceased to influence the formation of the significance of bellicose patriotism, its level did not depend on the state of people’s quality of life.Thus,in 2019 the change in the state of the people’s perceived quality of life led to the transformation in the structure of their values. At the same time, a decrease or increase in their importance was influenced by the change of the socio-economic state of people and the international position of Russia, which in turn affected the state of their quality of life. Taken together, these parameters make up the social mechanism for the formation of the value structure of the population of Russia.


2018 ◽  
Vol 19 ◽  
pp. 163-185
Author(s):  
Marcus Gordon ◽  
Sara Diamond ◽  
Minsheng Zheng ◽  
Michael Carnevale

The OCAD University Visual Analytics Laboratory (VAL) has developed a taxonomy of end users, software systems, data types, tasks and interactivity within the domain of smart city transportation planning. This paper contributes to the taxonomy by creating Compara, an intuitive, interactive and searchable index that visualizes the attributes of software from a wide-range of applications and technologies. The taxonomy began as a spreadsheet that we transformed into a custom interactive data visualization that could help users find and understand existing tools and their attributes. The taxonomy and interactive index are a component of the iCity project which brings together academic, government, and industrial partners in order to improve the quality of life for urban residents and visitors through the development and integration of advanced IT infrastructure for the purpose of managing transit and transportation. The taxonomy and resulting tools discussed in this paper have expanded to include resources for urban planning which also impact transit and transportation. One of the primary uses of the taxonomy is to help various iCity project teams and stakeholders locate software that may be useful to their design and development process, as well as to understand the end-users of this technology. The taxonomy may be used to develop a city management dashboard for city planners and analysts, or equally, to design a city-services facing mobile service application.


2019 ◽  
Vol 8 (4) ◽  
pp. 16-19
Author(s):  
M. S. Sokurenko ◽  
S. P. Krechetov ◽  
S. A. Olifer ◽  
I. I. Krasnyuk ◽  
N. L. Solovyova ◽  
...  

Introduction. Resveratrol is of scientific interest as a substance with a wide range of biological effects. However, its low bioavailability leads to limited use when administered orally. Therefore, the objective was to increase its solubility using various groups of excipients and create a solid dosage form. As a result of research, a group of twins was selected and the technology of manufacturing capsules containing 40 mg of resveratrol as a active substance was developed.Aim. The development of a solid dosage form – capsules containing resveratrol, tween 80 as a solubilizer and other excipients.Materials and methods. A composition with resveratrol, tween 80, glycerin, citric and ascorbic acids as stabilizers was developed. Methanol was used as a common solvent and was distilled off after complete dissolution of all components and obtaining a homogeneous mass. After adding olive oil (as a filler) to the resulting composition and a mixture of nipazole and nipagin (0.03 % by weight of the contents), the composition was manually mixed and poured into subsequently gelatin coated capsules for tightness. The quality indicators of the obtained capsules were studied in accordance with the requirements of the State pharmacopoeia XIV of Russian Federation (description, disintegration, dissolution, uniformity of dosage, residual organic solvents), as well as oxidation indicators.Results and discussion. During the research it was found that the obtained samples of capsules containing resveratrol 40 mg/caps. as an active substance, and tween 80 as a solubilizer, had a good disintegration. The substance is well soluble in hydrochloric acid condition, which indicates its high bioavailability.Conclusion. To produce capsules with resveratrol (40 mg/caps.) containing tween 80, glycerin, citric and ascorbic acids, excipients were selected according to studies that confirm the improvement of resveratrol bioavailability. The quality of the dosage form was assessed in accordance with the State Pharmacopoeia XIVth edition: it was shown that the use of Tween 80 as a solubilizer increases the release of resveratrol in the environment of gastric juice. 


2021 ◽  
Vol 19 (1(73)) ◽  
pp. 32-41
Author(s):  
O. O. Mykhailenko ◽  
A. G. Kotov ◽  
E. E. Kotova ◽  
L. M. Sira ◽  
V. M. Kovalyov ◽  
...  

Crocus sativus L. from the Iridaceae family is a medicinal and edible plant that has recently been actively cultivated in Ukraine. Saffron spice is crocus flower stigmas exhibiting a wide range of the pharmacological activity due to its three main bioactive compounds: crocin, picrocrocin and safranal. The quality of this raw material is regulatedby various normative documents, but there is no monograph in the State Pharmacopoeia of Ukraine (SPhU). Aim. To perform a comparative analysis of the monograph “Saffron for homoeopatic preparations” from the Ph. Eur. 9.0, “Saffron. Croci stigma” from the Deutscher arzneimittel codex (DAC) and “Spices – Saffron (Crocus sativus L.)” from the ISO 3632 by the following indicators: description, identifcation (microscopy and TLC), impurities, loss on drying, total ash and quantifcation of crocin, picrocrocin and safranal by UV-Vis-spectrophotometry to clarify the possibility of harmonizing the requirements of the national legal framework for Crocus stigmas withthe Ph. Eur. 9.0, DAC and ISO 3632. The results of the analysis will be taken into account in the development of the monograph of the national part of the SPhU “Crocus stigmas (saffron)”.Results and discussion. The quality indicators of Crocus stigmas and their standardization determinedby the monograph in the Ph. Eur. 9.0, DAC and ISO 3632 on the raw material studied have been analyzed; some differences in the regulated quality indicators of the raw material have been found. The results of our own research have shown that the samples of the Ukrainian Crocus (saffron) meet all these requirements. The results of the macro- and microscopic examination of the raw material are given. The chromatographic examination hasbeen performed in accordance with the Ph. Eur. 9.0 and DAC using crocin as a standard compound; the quantitative determination of crocin, picrocrocin and safranal in 8 samples of Crocus stigmas has been performed by UV-Vis-spectrophotometry in accordance with the ISO 3632. It has been proposed to introduce the following indicators to determine the specifc absorption rate: for crocin (C44H64O24; Mw – 976.70) not less than 180, for safranal (C10H14O; Mw – 150.22) – not less than 30, for picrocrocin (C16H26O7; Mw – 330.37) – not less than 60 calculated with reference to the dried raw material.Experimental part. For analysis the dried stigmas of Crocus sativus (saffron) collected in the villageLyubimivka, Kherson region, Ukraine (2016-2018), as well as commercial samples of saffron from Morocco,Azerbaijan, Spain were used. The analysis of the leading normative documents containing monographs “Crocus stigmas”, among them the Eur. Ph. 9.0, DAC and ISO 3632, was performed. The studies included description of the appearance of the whole Crocus stigmas; loss on drying and the mass fraction of volatile compounds (105 °C, 16 h); the mass fraction of total ash. The amount of picrocrocin, safranal and crocin was measured by direct reading of the absorption of 1 % aqueous solution of stigmas at 257 nm, 330 nm and 440 nm, respectively, usinga UV-Vis-spectrophotometer.Conclusions. The analysis of the requirements to quality of the medicinal raw material – stigmas of Crocus sativus – has been performed based on the monographs: “Saffron for homoeopatic preparations” from the Ph. Eur. 9.0, “Saffron. Croci stigma” from the Deutscher arzneimittel codex and “Spices – Saffron (Crocus sativus L.)” from the ISO 3632. The main criteria for standardization of the raw material have been determined. It has been proposed to introduce the monograph to the national part of the SPhU “Crocus stigmas (saffron)” according to the following requirements: identifcation (macro- and microscopic signs; thin-layer chromatography (crocin); the quantitativedetermination (the content of crocin, picrocrocin and safranal) adapted to the ISO 3632, performed by UV-Vis-spectrophotometry; impurities; loss on drying; total ash.Key words: standardization; State Pharmacopoeia of Ukraine; Crocus sativus stigma; saffron; crocin


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