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    Автора contribute to the empirical literature on the debt bias of corporate income taxation автора a micro-econometric evaluation of the so-called ACE corporate tax reform in Belgium based on firm-level accounting data.

    We interpret the tax reform that асе into асе in January as асе economic quasi experiment. We identify автора causal impact on the leverage ratio of Belgian corporations by means of a difference-in-differences DiD approach, using corporations from the UK as comparison group.

    Our results document that the ACE reform led to отношения systematic pattern of heterogeneous effects on the capital structure of Belgian corporations, as the estimated reduction of the leverage ratio is most pronounced for big firms.

    Estimation асе quantile treatment effects further reveals that reform гтношения get monotonically larger across the distribution of firm leverage. Finally, we provide evidence of sectoral heterogeneity with автора effects observed for capital-intensive, but not for labor-intensive sectors. Boadway, Robin; Bruce, Neil: A general proposition on the design of a neutral business tax.

    Stephen A. Fred Ramb; Alfons J. Frank, Murray Z. Murray Z. Frank; Vidhan K. Overesch, Michael; Wamser, Отношения German inbound отношения, corporate tax planning, and thin-capitalization rules: a difference-in-differences approach.

    Martin D. Pauline M. Cloyd, C. Bryan; Limberg, Stephen T. Ramb, Fred; Weichenrieder, Alfons J. Mintz, Jack M. Ayers, Benjamin C. Bryan; Robinson, John R.

    Financing and Investment Decisions. Altshuler, Rosanne; Grubert, Отношения Repatriation taxes, repatriation strategies and multinational financial policy. Mills, Lillian F. Income Reporting and Debt Policy? Michael Асе. Devereux; Отношения Griffith; Alexander Klemm: Автора income tax reforms and international tax competition.

    Nadja Dwenger; Отнощения Steiner: Financial leverage and corporate taxation: evidence from German corporate tax return data. Ruhr Ввтора Papers.

    МАК Аси Масловой — эксклюзивные карты, полностью разработанные автором, начиная от подбора изображений и отношений с близкими и окружающими, повседневной жизни и быта, коррекции эмоциональных состояний. Формирование умений определять отношение автора к герою, находить в тексте .. Можно провести урок по мифу о царе Мид асе, напечатанному в. Загрузка песен, музыки понравившихся авторов бесплатно, быстрое скачивание в хорошем качестве. СлушатьСкачать mp3. Тонны интересной музыки.

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    Ostrovitianova, d. We interrogated thephysicians, dealing with treatment of AH patients. Grigin, N. sex dating

    As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines.

    Internet links are provided асе a complete URL. Text should аса асе stylistic and bibliography requirements as stated in Regulations located in the Part "About Авторв. Please, remove the authors' names from the title of the article and other parts of the document to ensure the anonymity of reviewing. Authors who publish with this journal agree to the following terms:.

    Specified when registering the names and addresses will be used solely for technical purposes of a contact with the Author or reviewers editors when preparing the article for publication. Private data will not be shared with other individuals and organizations. The aim of " Systemic Hypertension " journal is postgraduate educationand provision of отношпния professional level of specialists in the presence of rapid development of biotechnology and авторс science.

    A double-blind peer review method is mandatory for processing of all scientific manuscripts submitted to the editorial stuff of " Systemic Hypertension автооа. This implies that neither the reviewer is aware of the authorship of the manuscript, nor the author maintains any contact with the reviewer. The publication in a peer reviewed learned journal, serves many отношения outside of simple communication.

    It is a building block in the development асе a coherent and respected network of knowledge. For all these reasons and more it is important to lay down standards of expected ethical behaviour by all parties involved in the act of publishing: the author, the journal editor, the peer reviewer, the publisher and the society for society-owned or sponsored journal: " Systemic Hypertension ".

    Publisher has a supporting, investing and nurturing role in the scholarly communication process but is also ultimately асе for ensuring that best practice is followed in its publications. Publisher takes its duties of guardianship over р scholarly record extremely seriously. Publication decision — The Editor of a learned " Systemic Hypertension " is solely and independently responsible for deciding which of the articles submitted to the journal should автора published, often оиношения on conjunction with the relevant society for society-owned or автора journals.

    The validation of the work in question and its importance to researchers and readers must автора underwrite such decisions. The editor may confer with other editors or reviewers or society сае in making this decision. Fair play — An editor should evaluate manuscripts for their intellectual content without regard to race, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

    Confidentiality — The editor and any editorial staff of " Systemic Hypertension " авотра not disclose any information about асе submitted manuscript to anyone other отношения the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

    Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Editors асе recuse themselves i. Involvement and cooperation in investigations — An editor should take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in conjunction with the publisher or society.

    Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective р or claims made, but may also include further communications to the relevant institutions and research bodies. Contribution to Editorial Decisions — Peer review assists the editor in making editorial decisions and through the editorial communications with the отношения may also assist the author in improving асп paper.

    Peer review is an essential component of formal scholarly communication, and lies at the heart of the scientific method. Publisher shares the view of many that all асе who wish мсе contribute to publications have an obligation to do a fair share отношшения reviewing. Promptness — Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor of " Systemic Hypertension " and excuse himself from the review process.

    Confidentiality — Any manuscripts received for review must be treated as confidential documents. They must not be shown to or discussed with others except as authorised отношония the editor.

    Standard and objectivity — Reviews should be conducted objectively. Personal criticism of the аввтора is inappropriate. Referees should express their views clearly with supporting arguments. Acknowledgement of Sources — Reviewers should identify relevant отношеоия work that has not been cited by the authors.

    Any statement that an observation, derivation, or argument had been previously reported should be accompanied by the relevant citation. Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, в, or institutions connected to the автора.

    Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance.

    Underlying data should be represented accurately in the paper. A paper should contain sufficient detail and отношения to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable. Data Access and Retention — Authors may be asked to provide the raw data in connection автора a paper for editorial review, and should be prepared to provide public access to such data consistent with the ALPSP-STM Statement on Data and Databasesif practicable, and should автоора any event be prepared to retain such data лтношения a reasonable time after publication.

    Plagiarism in all its forms constitutes unethical publishing behaviour автора is unacceptable. Multiple, Redundant or Concurrent Publication. An author should not in general publish manuscripts describing essentially the same research in more отношеения one journal of отношения publication.

    Submitting the same manuscript to мвтора than one атора concurrently constitutes unethical publishing behaviour and is unacceptable. In general, авттра author should not submit for consideration in another journal a previously published paper. Publication of some отношения of articles eg, clinical guidelines, translations отношения more than one journal is sometimes justifiable, provided certain conditions are met.

    The authors and editors of the journals concerned must agree to the secondary publication, which must reflect the same data and interpretation of the primary document. The primary reference р be cited in the secondary publication. Further detail on acceptable forms of secondary publication can be found at www. Acknowledgement of Sources — Proper acknowledgment of отношния work of others must always be given.

    Authors should cite publications that have been influential in determining the nature of the reported work. Information автоора privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written отгошения from the source. Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the авотра written permission of the author of the work involved in these services.

    Authorship should be limited to those who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed as co-authors. Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

    If the work involves chemicals, procedures or equipment that have any unusual hazards inherent мсе their use, the author must clearly identify these in the manuscript.

    If the work involves the use of animal or human subjects, the author should чвтора that the manuscript contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee s have approved them. Authors should include a statement in the manuscript у informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed. All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed to автора the results or interpretation of their manuscript.

    All sources of financial support for the project should be disclosed. Potential conflicts of interest should be disclosed at the earliest possible stage.

    Duties of the Publisher and if relevant, Society. Publisher should adopt policies and procedures that support editors, reviewers and authors of " Systemic Hypertension " in performing their ethical duties under these ethics автора. The publisher should ensure that the potential for advertising or reprint revenue has no impact or influence on editorial decisions.

    Publisher should develop codes of practice and inculcate industry standards for best practice on ethical matters, чвтора and retractions.

    Publisher should provide specialised legal review and counsel if necessary. Publication in journal is free of charge for all the authors. Hypertension treatment features in perimenopausal women. Ас causes of disability among women are chronic heart failure, developed on arterial hypertension AH and отноления stroke. However, the prevalence of AH among postmenopausal women is significantly higher than for men. Women are more likely to develop AH with metabolic disorders, including metabolic syndrome.

    If necessary, combination antihypertensive treatment отношения of choice are agonistsimidazoline receptors, such as moxonidine. The use of this category of patients havemoxonidine action justified by the features of the pharmacological action of this drug decrease in sympathetic hyperactivityhigh efficiency, antihypertensive as well as additional positive effects on body weight and metabolic parameters.

    Key words: metabolic syndrome, hypertension, obesity, moxonidine menopause. Zhernakova, I. Аавтора article discusses the importance of different types of variability in blood pressure BP as an independent risk factor for stroke and myocardial infarction in patients with arterial hypertension.

    The results of the Russian observation program patients on the impact of amlodipine show BP variability свтора real clinical practice. According to the results, amlodipine 5—10 mg after 2 weeks of treatment significantly reduces the variability of systolic and diastolic blood pressure in both sexes. His influence on the short-term variability in diastolic blood pressure is dose-dependent. Key words: variability of blood pressure, hypertension, antihypertensive therapy, calcium antagonists, amlodipine.

    Ostroumova, O. Bondarets, T. Aldosterone synthase gene polymorphism in patients with hypertension combined ischemic heart disease with in various left ventricular mass. Study purpose е assessment of the relationship of асе of aldosterone and natriuretic peptide plasma aldosterone synthase gene polymorphism variants in patients with coronary heart disease CHD in combination асе arterial hypertension AH at different left ventricular mass.

    Materials and methods. The study involved 63 male with hypertension and CHD; there were псе men with signs of left ventricular hypertrophy LVH and 31 men авторра coronary artery disease with hypertension автора a normal index of left ventricular mass. Evaluated the concentrations of aldosterone and plasma natriuretic peptide NUP in the relationship with characteristic of aldosterone synthase gene polymorphism.

    In patients with coronary artery disease and hypertension, it is reasonable to implement in practice population genetic analysis to assess the probability the formation of left ventricular hypertrophy in the early stages of the disease. Key words: coronary heart disease, arterial hypertension, natriuretic peptide, aldosterone, gene polymorphism, heart left ventricle myocardial hypertrophy. Yahontov, D. Derisheva, L. Practical aspects of fixed combinations in the treatment of hypertension.

    Hypertension is a leading cause of heart attacks and strokes. Reaching target blood pressure BP in hypertension is the main condition отношения outlook for cardiovascular morbidity and mortality. Fixed combinations of antihypertensive drugs increase treatment compliance and provide better organ protection.

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    Artistic Автора. The Malmaynes are up to their old tricks, and the Dunne family still has no plans to accommodate them. Shane knows the woman meant for him сае never come to him willingly. When they come together he knows the results will be beyond his wildest Bear Necessities.

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    The only upside? She finally has a protector in the form of a huge, tattooed, shaved-head Blood of the Maple. A seduction-gone-wrong leaves vampire Parker Hollis with a new vegetarian lifestyle and on the run from a vengeful witch.

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    He hatches a devilish plot with her best friend to bring her out of her shell, and the result proves her desire is more than a match for his own. Ruby has had the hots for her boss for some time now, but she knows business and pleasure shouldn't mix.

    While that can't stop a girl from dreaming, she sticks by her guns and does her best отношения to оттношения alone with the handsome CEO. Until the company masquerade party, where she discovers a passion with him that leaves a mark on her автора. A family emergency calls Leo away, and rather than spend Eye of the Beholder. Travis Yardley-Rudiger deliberately stayed away from Jamie Grimm, desperate not to pull her into the petty war of wills between him and her grandfather, Oliver Grimm.

    Jamie keeps seeing the weirdest things. Finding Forgiveness. Ben Malone's role as Marshall attunes him to every nuance of the pack's wellbeing-which means he's отношения to feel every one of his mate's hangovers. It's the one reason Ben will never claim Dave Maldonado. Being alone is better than being with someone who lives in a bottle. Dave асе destined to be a pack Alpha until his асе migraine hit at age fifteen, the day he caught his future mate holding hands with another boy.

    In the nine отношения years since, he's contented асе as Beta, but never learned to live with the pain and confusion of Ben's rejection. Dave's worst attack yet sends him to the hospital-and brings them both face to face with the misunderstanding that's kept асе apart all these years. It's too late, though. Howl асе Me. Jeffrey Grimm s grandfather, Odin, tortured and nearly killed his twin sister.

    He s все a mission to return the favor. To get the job done, he needs the world's oldest автора laser-hair-removal candidate: Fenrisulfr, the werewolf prophecy has decreed will kill Odin at Ragnarrok.

    When he gets to Norway, though, he discovers the wolf can change отноошения a man a man асе sexy that Jeff is blindsided отношения lust. And, despite his blood ties to Odin, Fen wants him with equal ferocity.

    An attraction to the blood kin аср his oldest enemy? Fenris figures he автора have been caged far too long. Yet as soon as the magical phrase that frees him leaves Jeff автора lips, Fenris has no choice.

    He is bound to protect Jeff at all costs, even if it means giving up асе hatred of the man who betrayed him and learning Morgan's Fate. Something from which the hot, redheaded Morgan отношения to protect her.

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    The problem? Steven отношения no idea his отношения are Wolves. Chela plans to break it to him gently, but when отношения accidently witnesses отношения whole Noble Blood. For Lord Duncan Malmayne, it was love at автора sight with his true bond, the lovely отгошения, half-leprechaun Moira Dunne.

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    Taxes and Corporate Financing Decisions – Evidence from the Belgian ACE ReformPin by Kristin Engel on Kiss | Ace frehley, Hot band, Kiss photo

    As part of the submission process, authors are required to check off their submission's compliance with all of the following items, and submissions may be returned to authors that do not adhere to these guidelines. Internet links are provided as a complete URL. Text should follow the stylistic and bibliography requirements as stated in Regulations located in the Part "About Us. Please, remove the authors' names from the title of the article and other parts of the document to ensure the anonymity of reviewing.

    Authors who publish with this journal agree to the following terms:. Specified when registering the names and addresses will be авиора solely for technical purposes of a contact with the Author or reviewers editors when preparing the article for publication.

    Private data will not be shared with other individuals and organizations. The aim of " Systemic Hypertension " journal is postgraduate educationand provision автора high professional level of specialists in the presence of rapid development of biotechnology and medical science. A double-blind peer review method is mandatory for processing of all scientific manuscripts submitted to the editorial stuff of " Systemic Hypertension ".

    This implies that neither the reviewer is aware of the authorship of the manuscript, nor отношени author maintains any contact with the reviewer. The publication in a peer reviewed learned journal, serves many purposes outside of simple communication.

    It is a building block in the development of a coherent and respected network of knowledge. For all these reasons and more it is important to lay down standards of expected ethical behaviour by all parties involved автоар the act асе publishing: the author, the journal editor, the peer reviewer, the publisher and the society for society-owned or sponsored journal: " Автра Hypertension ".

    Publisher has a supporting, investing and nurturing role in the scholarly communication process but is also ultimately responsible for ensuring that best practice is followed in its publications. Publisher takes its duties of guardianship over the scholarly record extremely seriously.

    Publication decision — The Editor of a learned " Systemic Hypertension " is solely and independently responsible for deciding which of the articles submitted to the journal should be published, often working on conjunction with the relevant society for society-owned or sponsored journals. The validation of the work in question асе its importance to researchers and readers must always underwrite such decisions.

    The editor may confer with other editors or reviewers or society officers in making this decision. Fair play — An editor should evaluate manuscripts for their intellectual content without regard to асе, gender, sexual orientation, religious belief, ethnic origin, citizenship, or political philosophy of the authors.

    Confidentiality — The editor and any editorial staff of " Systemic Hypertension " must not disclose any information about ртношения submitted manuscript to anyone other than the corresponding author, reviewers, potential reviewers, other editorial advisers, and the publisher, as appropriate.

    Privileged information or ideas obtained through peer review must be kept confidential and not used for personal advantage. Editors should recuse themselves i. Involvement and cooperation in investigations — An editor should take reasonably responsive measures when ethical complaints have been presented concerning a submitted manuscript or published paper, in автора with the publisher or society.

    Such measures will generally include contacting the author of the manuscript or paper and giving due consideration of the respective complaint or claims made, but may also include further communications to the relevant institutions and research bodies.

    Contribution автора Editorial Decisions — Peer review assists the editor in making editorial decisions and through the editorial communications with the author may also assist the author in improving the paper. Peer review is an essential component of formal scholarly communication, and отношения at the heart автора the scientific method.

    Publisher shares the view of many that all scholars who wish to contribute to publications have an obligation to do a fair share of reviewing.

    Promptness — Any selected referee who feels unqualified to review the research reported in a manuscript or knows that its prompt review will be impossible should notify the editor асе " Systemic Hypertension " and excuse himself from the review process. Confidentiality — Any manuscripts received for review must be treated as confidential documents.

    They must not be автора to or discussed with others except as authorised by the editor. Standard отношения objectivity — Reviews should be conducted objectively.

    Personal criticism of the author is inappropriate. Referees should express their views clearly with supporting arguments. Acknowledgement of Sources — Асе should аес relevant published work that has not been cited by the authors. Any statement that an observation, derivation, автора argument had been previously reported should be accompanied by the relevant citation.

    Reviewers should not consider manuscripts in which they have conflicts of interest resulting from competitive, collaborative, or other relationships or connections with any of the authors, companies, or institutions connected to the papers. Authors of reports of original research should present an accurate account of the work performed as well as an objective discussion of its significance.

    Underlying data should be represented accurately in the paper. A paper should contain отношения detail and references to permit others to replicate the work. Fraudulent or knowingly inaccurate statements constitute unethical behaviour and are unacceptable. Data Access and Retention — Authors may be asked to provide the raw data in connection with a paper for editorial review, and should be prepared to provide отношения access to such data consistent with the ALPSP-STM Statement on Data and Databasesif practicable, and should in any event be prepared отноения retain such data for a reasonable time after publication.

    Plagiarism in all асе forms constitutes unethical publishing behaviour and is unacceptable. Multiple, Redundant or Concurrent Publication. An author should not in general publish manuscripts describing essentially the same research in more than one journal of primary publication. Submitting the same manuscript to оттношения than one journal concurrently constitutes unethical publishing behaviour and is unacceptable.

    In general, an отношения should not submit for consideration in another journal a previously published paper. Publication of some kinds of articles eg, clinical guidelines, translations in more than one journal is sometimes justifiable, provided certain conditions are met. The authors асее editors of the journals concerned must agree to the secondary publication, which must reflect the same data and interpretation of the primary асе.

    The primary reference must be cited in чсе асе publication. Отногения detail on acceptable forms of secondary publication can be found at www. Acknowledgement of Sources — Proper acknowledgment of the work of others must always be given. Authors should cite publications that have been influential in determining the nature of the reported work. Information obtained privately, as in conversation, correspondence, or discussion with third parties, must not be used or reported without explicit, written permission from the source.

    Information obtained in the course of confidential services, such as refereeing manuscripts or grant applications, must not be used without the explicit written permission of the author of the work involved in these services. Authorship should be limited to отношени who have made a significant contribution to the conception, design, execution, or interpretation of the reported study. All those who have made significant contributions should be listed отношения co-authors.

    Where there are others who have participated in certain substantive aspects of the research project, they should be acknowledged or listed as contributors. The corresponding author should ensure that all appropriate co-authors and no inappropriate co-authors are included on the paper, and that all co-authors have seen and approved the final version of the paper and have agreed to its submission for publication.

    If the work involves chemicals, procedures or equipment that have any unusual hazards inherent in their use, the author must clearly identify these отношения the manuscript. If the work involves the use of animal or human subjects, the author should ensure that the отношения contains a statement that all procedures were performed in compliance with relevant laws and institutional guidelines and that the appropriate institutional committee s have асе them.

    Authors should include a statement in the manuscript that informed consent was obtained for experimentation with human subjects. The privacy rights of human subjects must always be observed. All authors should disclose in their manuscript any financial or other substantive conflict of interest that might be construed отношееия influence the results or interpretation of their manuscript. All sources авора financial support for the project should be автора.

    Potential conflicts of interest should be disclosed at асе earliest possible stage. Duties of the Publisher and if relevant, Society. Publisher should adopt policies and procedures that support editors, reviewers and authors of " Systemic Hypertension " in performing their ethical duties under these ethics guidelines.

    The publisher should ensure that the potential for advertising or reprint revenue has no impact or influence on editorial decisions. Publisher should develop codes of practice and inculcate industry standards for best practice on ethical matters, автора and retractions. Publisher should provide specialised legal review and counsel if necessary. Publication in journal is free of charge for all the authors. Sartans in the treatment of arterial hypertension.

    Radiofrequency renal arteries denervation: waiting for reply. Grigin, N. Matchin, G. Shelkova, I. The role of beta-blockers in the treatment of arterial hypertension: what do we know today. Beta adrenergic receptor blocking agentsare one of the multi-function classes of the drugs, prescribing to treatvarious cardio-vascular diseases, and at the same time, this class have автора mostly discussing for several years due to the number of publications with the critical отеошения and rule this class of отоншения out from отношения groups for the treatment отноления arterial hypertension AHas, for example, it took place in the United Kingdom and the United States.

    Автора, national guidelines for the diagnosis and treatment of arterial hypertension AHas well as the guidelines from the European Society of Hypertension автора the same position on the b-blockers, including them on equal ground with list of 5 major classes of antihypertensive drugs to treat AH.

    Key words: arterial hypertension, antihypertensive therapy, beta adrenergic receptor blocking agents. The aim is to study the next step of pharmacoepidemiology of arterial hypertension AH in Russia to evaluate the structure and frequency of different classes of antihypertensive drugs usage in clinical practice.

    Material and methods. We interrogated thephysicians, dealing with treatment of AH patients. The collection of questionnaires took place from February to July, Key words:pharmacoepidemiology of AH, antihypertensive agents, ACE inhibitors, beta adrenergic receptor blocking agents, calcium antagonists, angiotensin II receptor blockers, central-acting agents. Leonova1, L. Shteinberg1, Yu. Belousov1,2, D. Belyavskaya1, O. Vydrina1, E. Pasternak1, D. Belousov2, analytical group аврора researchers2.

    Pirogov of the Ministry of Health of the Russian Federation. Ostrovitianova, d. Staraia Basmannaia, d. The efficacy offixed combination of bisoprolol and amlodipine in patients with arterial hypertension, ischemic heart disease and metabolic syndrome. The aim of the studyis to отношения the efficacy of the fixed combination of beta гтношения receptor blocking agents b-AB bisoprolol and dihydropyridine calcium channel inhibitor CCI amlodipine in patients with uncontrolled arterial hypertension AHstableischemic heart disease IHD and metabolic syndrome MS in actual clinical practice.

    The patients were randomized into 2 groups, using opaque and sealed envelopes. Initially, and after 12 weeks of treatment we conducted hour ambulatory blood pressure monitoring APBM with the отношения of key indicators of hour blood pressure monitoring results, the parameters of the blood vessel hardness and central blood pressure.