VOL 1, No 2 (2) (2016)

VOL 1, No 2 (2) (2016)

The scientific heritage(Budapest, Hungary)

The journal is registered and published in Hungary.The journal publishes scientific studies, reports and reports about achievements in different scientific fields.

Journal is published in English, Hungarian, Polish, Russian, Ukrainian, German and French.Articles are accepted each month.

Frequency: 12 issues per year.Format - A4

All articles are reviewedFree access to the electronic version of journal

Edition of journal does not carry responsibility for the materials published in a journal.Sending the article to the editorial the author confirms its uniqueness and takes full responsibility for

possible consequences for breaking copyright laws

Chief editor: Biro KrisztianManaging editor: Khavash Bernat

Gridchina Olga - Ph.D., Head of the Department of Industrial Management and Logistics (Moscow, Russian Federation)

Singula Aleksandra - Professor, Department of Organization and Management at the University of Zagreb (Zagreb, Croatia)

Bogdanov Dmitrij - Ph.D., candidate of pedagogical sciences, managing the laboratory (Kiev, Ukraine)Chukurov Valeriy - Doctor of Biological Sciences, Head of the Department of Biochemistry of the Faculty

of Physics, Mathematics and Natural Sciences (Minsk, Republic of Belarus)Torok Dezso - Doctor of Chemistry, professor, Head of the Department of Organic Chemistry (Budapest,

Hungary)Filipiak Pawel - doctor of political sciences, pro-rector on a management by a property complex and to the

public relations (Gdansk, Poland)Flater Karl - Doctor of legal sciences, managing the department of theory and history of the state and legal

(Koln, Germany)Yakushev Vasiliy - Candidate of engineering sciences, associate professor of department of higher

mathematics (Moscow, Russian Federation)Bence Orban - Doctor of sociological sciences, professor of department of philosophy of religion and

religious studies (Miskolc, Hungary)Feld Ella - Doctor of historical sciences, managing the department of historical informatics, scientific leader

of Center of economic history historical faculty (Dresden, Germany)Owczarek Zbigniew - Doctor of philological sciences (Warsaw, Poland)

Shashkov Oleg - andidate of economic sciences, associate professor of department (St. Petersburg, Russian Federation)

The scientific heritageEditorial board address: Budapest, Kossuth Lajos utca 84,1204

E-mail: [email protected]: www.tsh-journal.com

CONTENT

PEDAGOGICAL SCIENCES

. . - 4

. ., . . 6

. . 9

. . 12

. ., . . - 17

MEDICAL SCIENCES

Bulak H., Bobelyak M., Mychka M. THE ATYPICAL COURSE OF KAWASAKI DISEASE IN A CHIL-DRENS HOSPITAL 20

. ., . ., . A. - 24

. ., . ., . ., . . . 28

. ., . . - 32

ECONOMIC SCIENCES

. . 37

. . 41

. ., . . 45

Khakhonova N. N.ACTUAL PROBLEMS OF DISCLOSURE OF INFORMATION IN THE MANAGEMENT REPORTING 53

TECHNICAL SCIENCES

. ., . ., . ., . ., . . 57

. ., . . - 61

JURIDICAL SCIENCES

. . 64

Parygina N. N.APOLOGIES SUBMITTING AS A REMEDY FOR BUSINESS REPUTATION IN CASE OF DEFAMATION 68

BIOLOGICAL SCIENCES

. ., . . POLYPORALES S.L. 71

EARTH SCIENCES

. ., . ., . ., . . 76

AGRICULTURAL SCIENCES

Fedorov E. V., Badryzlova N. S., Zharkenov D. K. PROFITABILITY OF INTRODUCTION THE FISH-PLANTING MATERIAL OF PIKEPERCH BRED BY FISH HATCHERIES INTO WATER RESERVOIRS OF SOUTH OF KAZAKHSTAN. 81

PHARMACEUTICAL SCIENCES

. ., . ., . ., . ., . . - N-R-. 88

PHILOSOPHICAL SCIENCES

. . . 94

CHEMICAL SCIENCES

. ., . ., . . . 100

VOL 1, No 2 (2) (2016) | # PEDAGOGICAL SCIENCES #4

PEDAGOGICAL SCIENCES

.. IV

-

THEME OF ARTICLE (ANALYSIS OF TEACHING EXPERIENCE IN THE DEVELOPMENT OF GIFTEDNESS OF ADOLESCENTS IN THE PROCESS OF EDUCATIONAL AND RESEARCH ACTIVITY)

Vedernikova A.J., Elabuga Institute of Kasan Federal University, the IV year student. -

- . - -, , - . , , - .

ABSTRACTThe article contains analysis of teaching experience in the development of giftedness of adolescents in the process of educational

and research activity. The results of the questioning allowed to reveal an attitude of students and teachers to educational and research activity as a technology of the development of giftedness, to define problems and contradictions in the process of organization of this kind of activity and to find ways of increasing efficiency of the development of giftedness. Moreover, we could reveal the motives which induce teachers to work with gifted children.

: - , , , .Keywords: educational and research activity of students, giftedness, adolescent, teacher.

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VOL 1, No 2 (2) (2016) | # PEDAGOGICAL SCIENCES # 5

, , (60,60%); (57,57%); (39,39%); - (36,36%); (30,30%); (24,24%); (21,21%); (21,21%); (12,12%); (9,09%); (6,06%) .

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() [ -]. URL: http://xn--80abucjiibhv9a.xn--p1ai/%D0%B4%D0%BE%D0%BA%D1%83%D0%BC%D0%B5%D0%BD%D1%82%D1%8B/543 ( : 8.01.2016).

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CREATIVITY AND IMAGINATION ON OCCUPATIONS WITH PU-PILS AT ART SCHOOLBunkova A.D., Ural state Pedagogical Universiti (Ekaterinburg), Associate professor of the Ural state Pedagogical UniversitiKraeva V.V., 4rd course student of the Ural state Pedagogical Universit, Design and computer graphics

. (- ).

ABSTRACTArticle is devoted to a problem of development of creativity and imagination at children on occupations at childrens art schools.

Methods and working methods with pupils on occupations of art creativity (Computer graphics and Digital painting) are described in article.

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Keywords: creativity and imagination, additional art education, creative activity, computer graphics, digital painting, younger school age.

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3. .. : - : http://psylib.org.ua/books/rubin01.

4. .. : - . : , 1997. 240 .

5. .. - : / . . . -.. , 2015. 134 .


.. , 51 .

IMPLEMENTATION OF DEVELOPING TRAINING TECHNOLOGIES AT LITERATURE LESSONS AS ONE OF THE KEY FACTORS IN THE CREATIVE PERSONALITY DEVELOPMENT

Dzhangobekova T., the teacher of foreign literature,Lviv secondary school 51

. - . -.

ABSTRACTThe article deals with the formation of the creative child personality in the practice of secondary school teachers. Special

attention is paid to the problem of developmental technologies implementation in personality oriented education. In the article there are proposed examples of developing training technologies at the lessons of foreign literature.

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Keywords: Developing training technology, technology, critical thinking, media technology, learner centered teaching.

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/ . // . 2014. 7-8.

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8. ., . . - , 8 / . , . // . 2014. 12. . 20-25.

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11. .. / .. // . 2014. 6. . 3-17.


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RHETORIC IN THE SYSTEM HUMAN SCIENCESNischeta V.., Ph.D. in Pedagogy, assistant professor, doctoral student of the Department of Linguistics, Kherson State University

, - .

ABSTRACTIn the article the actual problem of justification of humanitarian potential of modern rhetoric and its place in the system human

sciences in order to enrich the pedagogical discourse, to attract the attention of scientists and practitioners to the active development of the rhetorical perspective at all levels of education.

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Keywords: modern rhetoric, dualism of scientific knowledge, natural sciences, human sciences, subjectivity, dialogism, intersubjective interaction.

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-

INNOVATIVE APPROACH IN ENSURE RESULTS OF CIVIL-LAW EDUCATIONYangirova V.M., doctor of pedagogical sciences, Professor of the theory and methods of primary education Department, BSPU

of M.Akmully, RussiaShamigulova O.A., candidate of pedagogical sciences, Assistant Professor of the law and social science Department, BSPU of

M.Akmully, Russia -

- . - . , .

ABSTRACTThe article revealed current trends and pedagogical requirements to the understanding of personal results of development of

social science content as a component of civil-law education. Described the results of social science training based on the concept of functional literacy. Defined the methodological guidelines of professional preparation of future teachers to ensure this result on the primary, basic and secondary General education.

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Keywords: functional literacy, teacher training, social science education, civil-law education

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2. .., .., .. - PISA. // : MEASURING STUDENT KNOWLEDGE AND SKILLS. A new Framework for Assessment. OECD. [- ]. - : http://centeroko.ru/public.htm ( : 1.02.2016)

3. .. - - - . [ ]. : http://pravmisl.ru/index.php?id=2584&option=com_content&task=view ( : 10.09.2015)

4. .., .. . SAM. - SAM. [ ]. - -: http://www.rtc-edu.ru/trainings/webinar/427 ( -: 23.03.2015)

5. 2100. - . [ . . . ]. : , 2003. - . 35.

VOL 1, No 2 (2) (2016) | # MEDICAL SCIENCES #20

MEDICAL SCIENCES

Bulak H.Ph. D., Danylo Halytsky Lviv National Medical University

Bobelyak M.Doctor, Danylo Halytsky Lviv National Medical University

Mychka M.Doctor, Danylo Halytsky Lviv National Medical University

THE ATYPICAL COURSE OF KAWASAKI DISEASE IN A CHIL-DRENS HOSPITAL

ABSTRACTNearly 50 years has passed since the first described case of Kawasaki disease, but still etiology, pathogenesis, treatment and

prevention remain unknown, while the incidence and prevalence of the disease are growing. There are many theories about the origin of Kawasaki disease, although currently there is no clear scientific evidence for any of them. This shows the relevance of the study and the need for new studies to answer these long-posed questions. In this article, we want to highlight the current understanding of Kawasaki disease and demonstrate the case report of atypical form of Kawasaki disease in 11-month-old baby.

Keywords: Kawasaki disease, intravenous immunoglobulin G.

Kawasaki disease was discovered by a Japanese pediatrician Tomisaku Kawasaki, who first dealt with this pathology in January 1961 and six years later published the first results in Japanese. He argued that it was a separate nosology that did not lead to complications. The debate ended in 1970, when 10 autopsies of sudden death cases after Kawasaki disease were performed. By the time of the first publication in English in 1974, the link between Kawasaki disease and vasculitis of the coronary arteries had been established. Kawasaki disease was independently recognized as a new and separate state by two pediatricians from the University of Hawaii in the early 1970s. 14 inspections nationwide in Japan showed that there are regional outbreaks of the disease, year there are about 5-6 thousand new cases annually, current estimates of 120 to 150 cases per 100 thousand population of children

VOL 1, No 2 (2) (2016) | # MEDICAL SCIENCES # 21

stability without growth in the incidence of Kawasaki disease. Thus, it can be argued that Kawasaki disease is not a rare disease [2,5,6].

In 2005 the literature data showed that on the level of incidence per 100 thousand children at the age of 5 years are as follows: 134.2 for Japan; 104.6 for South Korea; 66 for Taiwan, compared with the data of 18.5 in the United States; 8.1 in the UK and 6.2 in Sweden. Besides, the family historys analysis which was carried out informed of the occurrence of Kawasaki disease in three among brothers of the same family for 6 years. Often, studies indicate occurrence of Kawasaki disease among brothers and sisters is much higher than for the general population. Studies to determine genetic predisposition are mainly focused on human leukocyte antigens (HLA), immunoglobulin allotypes, HLA-DRB1, HLA B5 testify about kinship with Kawasaki disease. Scientific research is aimed at searching the association of susceptibility to Kawasaki disease, severity and contraindications for immunoglobulin treatment, and the development of complications. Recently, literature data indicate that the main candidates for the association with Kawasaki disease are inositol-1,4,5-triphosphate 3-kinase (ITPKC) genes, the gene caspase-3 (CASP-3), B-lymphocyte kinase (BLK), CD40 gene, F fragment from Ig G 2a receptor (FCGR2A) shows low affinity and HLA. Data on these genes and their relationship with Kawasaki disease are presented by recent studies GWASes in Japan, Taiwan and South Korea [2,7]. The GWAS data also showed the most numerous association with Kawasaki disease in 12q24 and 19q13,2 chromosome regions [2,8]. ITPC is a secondary messenger that is involved in the molecular signaling Ca2+/NFAT and acts as a negative regulator of T-cell activation. By the activation of NFAT, it launches the mechanism of enhanced production of interleukin -2 (IL-2), also increases the activation of T cells with increased excretion of cytokines This relationship can lead to association with Kawasaki disease and correlate with disease severity. Also, the relationships of Kawasaki Disease with SNP in the gene CASP3 located on 4q34-35 are described, characteristic of European-American and Japanese populations, and gene polymorphisms ITPKC, rs4236089 C alleles in chloride intracellular channel 5 (CLIC5) located in 6p21,1 [2,8,9,11].

These polymorphisms could be results of diverse ethnic differences. CASP3 may be through apoptosis of immature cells. Replacement of G (guanine) with A (adenosine) within one exon CASP3 (rs113420705) reduces binding of NFAT with DNA, which can lead to relationship with Kawasaki disease. SNP in both ITPKC and CASP3 genes may be unfavorable for the introduction of IVIG, this can be explained by synergy effects of ITPKC and CASP3. Currently, for the treatment of patients with Kawasaki disease with resistance to IVIG, cyclosporine-A started to be used, which inhibits activation of NFAT. Also, literature data prompt an affinity of Kawasaki Disease with rs1801274 FCGR2A. FCGR2A is expressed by many immune cells such as dendritic cells, macrophages, neutrophils, monocytes and are able to interact with them. The evidence of immune activation can be CIC (Circulating Immune Complex) found in the blood of patients in the acute phase of Kawasaki disease, which obviously can be activated by using FCGR2A [10,11,12]. There is also an association of Kawasaki disease, which occurs in FAM167A-BLK region on chromosome 8p23-p22. The peak union at this locus accounts for intergenic region between BLK and FAM167A. BLK is a non-receptor tyrosine kinase of Src family, which plays a role in intracellular signal transduction and differentiation of B-lymphocytes. This may indicate the possible involvement of B cells in the development of Kawasaki disease.

In addition, BLK is involved in the production of IL-17, which is manifested in the acute phase of Kawasaki disease. Increased levels of IL-17 in the acute phase may be due to polymorphism of BLK. However, the function of FAM167A is unclear. The involvement of B cells in the development of Kawasaki disease is also confirmed by other data such as GWAS report about the existence of association of Kawasaki Disease and SNP CD40 that is located on chromosome 20q12-q13,2. CD40 is expressed in B cells, monocytes / macrophages, endothelial cells, fibroblasts. Hence, it turns out that the signal path of CD40-CD40L may play a role in the onset and progression of Kawasaki disease. HLA associations with autoimmune diseases are well known [10,13,14].

There is a complex of immune disorders in the acute phase of Kawasaki disease, notably launching a cascade of cytokine stimulation with endothelial cells. An increase in cytokines and chemokines in the blood of patients with Kawasaki disease in the acute phase of the disease is the evidence of these disorders. Many processes still have to be found out, but it is known that the activation of endothelial cells and CD68+ monocytes/macrophage system is actively involved in development of both Kawasaki disease and vascular complications. It is also known about the involvement of CD8+ T lymphocytes and oligoclonal IgA plasma cells in the development of coronary arteritis. Infiltration of these components in the respiratory tract in the conclusions of autopsies of fatal consequences of URTI (Upper respiratory tract infections) evokes the similarity with Kawasaki disease and may indicate that the airways can be used as a gateway for the penetration of the pathological agent, and that Kawasaki disease can masquerade as an infectious disease. Therefore, vigilance is required in the treatment of patients who do not respond to standard treatment of URTI. According to the literature data, the agent of Kawasaki disease most probably can come through the air and some scientists believe in its origin from the Pacific Ocean and fall with the movement of air in various beneficial organisms. This hypothesis can be plausible taking into account the fact that the agent can enter through the respiratory tract. There are many other hypotheses that stand for the possible involvement of enzymes such as matrix metalloproteinases (MMPs), which have capability to destroy all types of proteins of the cell wall, extracellular material and play a key role in the development of complications of Kawasaki disease, occurrence of vasculitis and aneurysms of the coronary arteries. MMP are also involved in cleavage of membrane receptors, the release of apoptotic ligand such as FAS (Free Alongside Ship), and activation of chemokines and cytokines. Therefore, the hypothesis about the involvement of CD40L, MMP-1 (intracellular collagenase) in the development of Kawasaki disease deserves special attention [2,15].

There is also heightened expression of toll-like receptor 2 (TLR-2) on monocytes of peripheral blood in patients with Kawasaki disease, which also may indicate their involvement in the pathogenesis of the disease. TLR2 provides functioning of innate immunity [16]. Also introduction innate immunity in the development of Kawasaki disease may be shown with found in mice with the ligand-induced coronary arteries pathological Nod1, which enhances apoptosis, mediated by caspase-9. It induces the activity of NF-KB through the activation of RIPR2 and IKK-gamma. Here NF-kB releases from the inhibitory complex, translocates into the nucleus and activates the transcription of key genes. NF-KB is a universal transcription factor controlling the expression of genes of immune response, apoptosis and cell cycle. Dysregulation of NF-kB causes inflammation, and the development of autoimmune diseases,


viral infections and cancer pathology. It can be activated by cytokines (TNF and Il-1), T-, B-cell mitogens, bacterial and viral products (all ligands of toll-like receptors) and stress factors (reactive oxygen species or UV). With these data it can be summarized that innate immunity plays an important role in the development of Kawasaki disease. The literature data have reported that serum Kawasaki Disease, associated molecules have a common structure with Microbe-associated mo-lecular pattern (MAMP), Yersinia pseudotuberculosis, Staphylococcus aureus, Bacillus subtilis, Bacillus cereus, and the titers of these molecules reduce after the use of IVIG. It was suggested the version that heightened MAMPs and DAMPs (damage-associated molecular patterns) in serum in the acute phase of Kawasaki Disease can activate the immune system and vascular cells via PRR (pattern recognition receptor). PRR are proteins located on the surface of cells of the immune system and are able to learn standard molecular patterns (so-called patterns), specific for most groups of pathogens. They are also called pattern recognition receptors. In comparison with the system of adaptive immunity and associated immune mechanisms are evolutionary more ancient. Receptors connoisseurs of pattern in the course of evolution were selected for specificity against bacterial lipopolysaccharides and glycoproteins containing residues mannose [17].

To understand the etiopathogenesis of the disease animal models are required. In our opinion the most approximate mechanism of the development of Kawasaki disease is a summation of all results obtained from murine models, as well as data of the detected changes in the acute phase of Kawasaki disease. It follows that this hypothesis of evolution (development) vasculitis: -mannan (polymer of sugars Mannose) binds to Dectin-2, SYK activates NF-kB. NF-kB activates cytokines genes, which in turn triggers a cascade of cytokines pro-IL-1, IL-12 and IL-23. These cytokines stimulate the differentiation of Th17 cells, neutrophils and macrophages are recruited to inflammatory sites by stimulating the production of various proinflammatory cytokines, which stimulate the activation of endothelial cells and smooth muscle cells of blood vessels. Inflammatory cells stick to the activated endothelium and migrate into the vascular wall. Thus vasculitis is developing [2,18].

Given the urgency of the problem and the increased frequency of the disease, we want to present a clinical case of atypical course of Kawasaki disease in the girl at the age of 11 months and 27 days, who was hospitalized in the Department of pediatrics of City Childrens Clinical Hospital (city of Lviv, Ukraine).

The child O. at the age of 11 months and 27 days in June 15, 2015 (on the 4th day of the disease) was hospitalized in the Department of pediatrics 1 of Lviv City Childrens Clinical Hospital.

According to the anamnesis we know that the girl at the age of 11 months and 27 days was born from the first pregnancy at a gestational age of 39 weeks with body weight 3000 g, Apgar 8/8. Pregnancy course was uneventful. The girl was growing and developing according to age. She often suffers from URTI and bronchitis (4 times a year).

Clinically the child has signs of pharyngitis and conjunctivitis: oropharynx hyperemic clamps, lip with cracks, subfebrile body temperature, skin pale, moist, without lesions, perioral cyanosis; sharply reduced appetite, sleep disturbed. Nasal breathing is freely. Auscultation breathing is vesicular in the lungs. Heart sounds rhythmic, sonorous. The borders of relative heart dullness are within the age norm. Slightly

enlarged cervical lymph nodes (about 0.5 cm), undistempered, unconsolidated with surrounding tissues. Tongue is moist, clean. The abdomen is soft, undistempered, palpation are available in all departments. Peristalsis is active. The presence of the liver 2 cm below the costal margin. The spleen does not palpate. Physiological reflexes are age appropriate. Meningeal symptoms are negative. Physiological defecation is not broken.

Conducted additional primary research : General analysis of blood: erythrocytes 3,9 10 g/l, Nb 129 g/l, leucocytes 13,1109/l , eosinophils 2%, stab 2%, segmented -44%, monocytes 2%, lymphocytes 50% , platelets 415* 109/l, ESR( erythrocyte sedimentation rate) 19 mm/hour. Urinalysis: protein trace, epithelial cells 1-3 in sight, leucocytes view all field, the bacteria is +. Biochemical analysis of blood: total protein 64,29 g/l, total bilirubin -7.80 mkmol /l , ALT -31,5 o/l , AST 49,8/l , urea -3,93 mmol /l, creatinine-0,038 mmol/l, glucose 5.37 mmol/l, CRP (C-reactive protein) 89,3 mg/ ml. Kawasaki disease is characterized by leukocytosis, thrombocytosis, increased erythrocyte sedimentation rate (ESR) and increased CRP. Conclusion of ultrasound of the abdomen: normal variant. Conclusion of ECG: sinus tachycardia (heart rate: 190 beats/min).

The patient was assigned to bed rest, antibiotic therapy is intravenous. In the first two days infusion therapy was conducted (5% glucose, 0.9% NaCl, rheo-sorbilact, 5% solution of ascorbic acid, cocarboxylase). Symptomatic treatment: Metamizole, Diphenhydramine age dosages.

The girls condition deteriorated on the fifth day: increased weakness, continued fever, polymorphic rash in form of small flat red spots on the skin of the trunk appeared, proximal extremities, hyperemia of the conjunctiva became even more pronounced that was not accompanied with secretions, dryness and redness of the oral mucosa with cracked lips, cervical lymph nodes increased. Laboratory: leukocytosis with a shift leukocyte formula to the left was determined in the clinical analysis of blood, thrombocytosis, increased erythrocyte sedimentation rate; urine analysis proteinuria and pyuria. Biochemical analysis of blood: Total protein -69,8 g/l, ALT-20,5 mm/l, AST-40,0 mmol/l, PSA-96,0, creatinine 0.04 mkM/l, urea 3.2 mM/l, glucose 4.5 mmol/L. Conclusion of ECG: sinus tachycardia (heart rate: 190 beats/min). Echocardiography: cardiac chamber size is normal. The course of the vessels is correct. Contractility is not impaired. Bacteriological examination of feces: Staphylococcus aureus KYO: * 104. The obtained data, as well as the symptoms gave us the idea of Kawasaki disease with atypical course.

The correction of therapy: 1) the use of IVIG (intravenous immunoglobulin G) at a dose of 250 ml v/v in the drip; 2) acetylsalicylic acid. After completion of the IVIG infusion in 12 hours after the girls condition dramatically improved: body temperature was normal; heart rate is 121beats/min, the baby was active, had good appetite. Then there was a reverse development of the phenomena of conjunctivitis, rash; indicators of the General analysis of blood improved: erythrocytes -4,210/l, hemoglobin 130 g/l, white blood cells -5,6109/l, e - 2%, -37%, l -52%, m -7%; except for the number of platelets (457,0x109/l). Response to therapeutic measures was proof of the thought of Kawasaki disease with atypical course.

The infant was discharged on the 11th day after admission in satisfactory condition with the following recommendations: 1) observation at place of residence; 2) to continue taking acetylsalicylic acid (2.5 mg/kg of body weight per day in 2 divided doses for 8 weeks. Also monitoring of the blood count is required (including platelet count) in two weeks, a month, three months. For the purpose of prevention of occurrence of


complications in the cardiovascular system it is necessary to conduct periodic ECG and Echocardiography study.

In two weeks after discharge the patient was undertaken an in-depth examination (in good health) in the conditions of city childrens clinical hospital (city of Lviv, Ukraine).

The following results are obtained. General blood analysis: erythrocytes 4,7710/l, hemoglobin 111 g/l, leucocytes 4,7109/l, ESR 5 mm/h, platelets 280109/l, s 9% p 3%, z 40%, l 39%, m 10%. Biochemical analysis of blood: protein -70,6 g/l, albumins 63%, 5 alpha 1% alpha 2 7%,beta 10%, gamma 15%, PSA negative; bilirubin 8.4 mkmol/l, ALT 95 OD/l, AST 29 OD/l, cholesterol 3,89 mmol/l, urea 4,5 mmol/l, creatinine 0,045 mmol/l, glucose 4.7 mmol/l, calcium 2.58 mmol/l, phosphorus -1,74 mmol/l, alkaline phosphatase 85 D/l; creatinphosphokinase 93,06 OD/l; troponin 1 negative; -TNF 5,7 mkg/ml; the interleukin 1-1 mkg/ml; interleukin 6 0,73 mkg/ml; antinuclear antibody negative; anti-DNA antibodies: strand 0,44; double strand 0,89; antiphospholipid antibodies: anticardiolipin 2 I/ml; an-tiphosphatidylethanolamine -7,1 I/ml; antibodies to the endothelium of vessels are not specified. Immunological assays: IgG 11.5 g/l, IgA -1.2 g/l, IgM 0.9 g/l, CEC -40 MO /ml; spontaneous NBT test 28% (1), stimulated 40%, FR 9%. Lymphocyte subpopulations: lymphocytes 57%; T- lymphocytes (SD3+) 62,4%, T-helpers (SD4+) 39,9%, T-cytotoxic (SD8+) 20,22%, Tx/Ts -2,0, b-lymphocytes (SD19+) 26,04%, NK (SD56+) 13,17%, activated NK -4,32%, NK (SD8+) 80,1%. Coagulation: prothrombin index 80%; recalcification time >120 sec, fibrinogen 2.8 g/l, fibrinogen B+. Blood clotting: the beginning 5 min. Urine test no changes are installed. ECG results: heart rate is 121beats/min Echocardiography: pathological changes are not revealed. Given the good health of the child, the positive dynamics of clinical symptoms (disappearance of conjunctivitis, pharyngitis and complete disappearance of the rash ), and paraclinical results, it was decided to extend a nonsteroidal anti-inflammatory therapy (acetylsalicylic acid 2.5 mg/kg/day twice a day two weeks later (at normal values of ESR, CRP, platelet count) reduce dose to 2.5 mg/kg/ day for 15-20 months), desegregate therapy (Curantil) two months; symptomatic therapy (remediation of the nasopharynx).

At the same time, there is a need to monitor blood count, platelet count, coagulation, CRP every two weeks. Repeated ECG and Echocardiography are in a month.

Conclusion:1.The first symptoms of Kawasaki disease appear from 6

months to 5 years, and the peak of the disease accounts for 9 -11 months of life, as evidenced by this clinical case.

2.Typical clinical symptoms of the disease are: fever more than 5 days, polymorphous skin rash is characterized, bilateral conjunctivitis without discharge, dryness and redness of the mucous membranes of the mouth, increasing cervical lymph nodes, changes in blood count (leukocytosis with a shift formula to the left, thrombocytosis and increased erythrocyte sedimentation rate);

3. Targeted therapy of IVIG in combination with NAID therapy gives rapid clinical effect;

4. Presented clinical case draws attention of practitioners to the importance of early diagnosis of Kawasaki disease, given the risk of long-term effects and complications.

5. This disease can masquerade as various infectious diseases, as evidenced by the literature and our clinical case. Also it is important the timely recognition of the atypical course of the KD, thereby avoiding negative consequences and reversibility

of the process that we can observe in this case.

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Hiroko Shike, Chisato Shimizu, Tomoyo Matsubara, Christena L. Turner. Kawasaki Disease: A Brief History. Pediatrics. 2000 Aug;106(2):E27.

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6. Uehara R, Belay ED. Epidemiology of Kawasaki disease in Asia, Europe, and the United States. J Epidemiol 2012;22:7985.

7. Johnson TA, Wu J, Yoon D, Hata A, Kubo M, Takahashi A. A Meta-analysis of Three Genome-wide Association Studies Identifies a Novel Susceptibility Locus for Kawasaki Disease; International Kawasaki Disease Symposium; Honolulu, Hawaii, USA. 2015. pp. 93.

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9. Kim KY, Jung MK, Bae Y, Ji W, Shin DJ, Woo B, et al. Genome-wide Association Study Identified New Susceptibility Loci to Coronary Artery Aneurysm-related in Kawasaki Disease; International Kawasaki Disease Symposium; Honolulu, Hawaii, USA. 2015. p. 94.

10. Khor CC, Davila S, Breunis WB, Lee YC, Shimizu C, Wright VJ, et al. Genome-wide association study identifies FCGR2A as a susceptibility locus for Kawasaki disease. Nat Genet 2011;43:12411246.

11. Onouchi Y, Suzuki Y, Suzuki H, Terai M, Yasukawa K, Hamada H, et al. ITPKC and CASP3 polymorphisms and risks for IVIG unresponsiveness and coronary artery lesion formation in Kawasaki disease. Pharmacogenomics J 2013;13:5259.

12. Suzuki H, Terai M, Hamada H, Honda T, Suenaga T, Takeuchi T, et al. Cyclosporin A treatment for Kawasaki disease refractory to initial and additional intravenous immunoglobulin. Pediatr Infect Dis J 2011;30:871876.

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14. Onouchi Y, Ozaki K, Burns JC, Shimizu C, Terai M, Hamada H, et al. A genome-wide association study identifies three new risk loci for Kawasaki disease. Nat Genet 2012;44:517


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Cayan DR, et al. Tropospheric winds from northeastern China carry the etiologic agent of Kawasaki disease from its source to Japan. Proc Natl Acad Sci USA 2014;111:79527957.

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THE FEATURES OF TREATMENT OF MANDIBULAR FRACTURES WITH USING OF BRACKET-TECHNIQUEGudaryan A.A., Professor of Oral surgery, implantology and periodontology department, Dean of Faculty of Stomatology, SE

Dnipropetrovsk medical academy Ministry of Health of Ukraine, DMedSIdashkina N.G., Head of Oral surgery, implantology and periodontology department, SE Dnipropetrovsk medical academy

Ministry of Health of Ukraine, PhD Majdi A.A. Assistant of Oral surgery, implantology and periodontology department, SE Dnipropetrovsk medical academy

Ministry of Health of Ukraine, - 32 - ,

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ABSTRACTClinico-roentgenological researches at 32 patients with the mandibular fractures in the area of dentition, in which treatments

carried out the intermaxillary splintage with application of standard method with the use of bracket-technique, proved that such method was effective only at the terms of primary absence of displacement of bone fragments and malocclusion. The risk of the repeated displacement of mandibular fragments which worsens terms for cicatrization of break (osteogenesis takes place mainly by the way of secondary union) and led to the delayed consolidation of fractures as results, is higher for the patients with primary displacement.

: , , , , .Keywords: fractures of the mandible, reposition, splints, brackets, complication.

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10. Huang T.H. Treatment of mandibular fracture using dental arch splints made of orthodontic retainer slice / T.H. Huang, J.H. Liu // Shanghai Kou Qiang Yi Xue. - 2007. - 16(4). P. 440-442.

11. Utley D.S. Direct bonded ortodontic brackets for maxillomandibular fixation / D.S. Utley, J.D. Utley, R.J. Koch, R.L. Goode // Laryngoscope. 1998. V. 108. - 9. P. 1338-1345.

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SURVEY OF CORPSES IN PLACES OF THEIR DETECTION IN YE-KATERINBURGDolgova O.B., The Ural State Medical University, RussiaSokolova S.L., The Ural State Medical University, RussiaKondrashov D,L., The Sverdlovsk Regional Bureau of Forencic Medical Examination, RussiaBkova D.V., The Sverdlovsk Regional Bureau of Forencic Medical Examination, Russia ,

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CHANGES OF NEURO-ENDOCRINE STATUS OF PATIENTS WITH COMBINED GASTROESOPHAGEAL REFLUX

DISEASE AND CHRONIC OBSTRUCTIVE PULMONARY DISEASEDudka I.V., Associate Professor of the Internal Medicine, Clinical Pharmacology and Occupational Diseases Department,

HSEE of Ukraine Bukovinian State Medical University, Chernivtsi, UkraineDudka T.V., Assistant of the Internal Medicine, Clinical Pharmacology and Occupational Diseases Department, HSEE of

Ukraine Bukovinian State Medical University, Chernivtsi, Ukraine -, -

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ABSTRACTThe paper presents the findings of investigating the catecholamine content in red blood cells, the activity of acetylcholinesterase

blood, the vegetative nervous system tone under conditions of the combined course of gastroesophageal reflux disease (GERD) and chronic obstructive pulmonary disease (COPD). Cholinergic and adrenergic imbalances induced by a COPD exacerbation have been found to be important components of poten-tiating an acid-dependent injury of the esophageal mucous coat in GERD.

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Keywords: gastroesophageal reflux disease, chronic obstructive pulmonary disease, catecholamines, cortisol, vegetative tone.

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VOL 1, No 2 (2) (2016) | # ECONOMIC SCIENCES # 37

ECONOMIC SCIENCES

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ANALYTICAL METHODS FOR BALANCE ASSESSMENT IN FORENSIC ACCOUNTINGPashchenko T.V., Associate professor of accounting, audit and economic analysis, Cand.Econ.Sci., associate professor, Perm

State University, Perm, Russia .

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ABSTRACTIn the theory of the economic analysis the set of analytical methods and acceptances is known. However their applicability is

caused by questions of specific expert research. Proceeding their practicians of expert organizations who are most often used in case of examination analytical acceptances it is possible to divide into three primary groups: methods of the statistical analysis, methods of the economic analysis and methods of a financial analysis. At the same time for consideration of the expert questions, for example, of a possibility of avoidance of nonpayment by the entity wage plans or about availability of a possibility of a covering of the available debts timely are quite often put. At the same time following, as a rule, consists, in studying only of cash flows of the organization as method of reasons for conclusions of the expert. However not always it leads to categorical and unconditional conclusions.

: - , , , Keywords: forensic accounting, economic analysis, salary, cash flows

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VOL 1, No 2 (2) (2016) | # ECONOMIC SCIENCES #38

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CORRUPTION AS A THREAT TO NATIONAL TAX SECURITYPodik I.I., Professor Kyiv financial and economic college of the National University of State Tax Service of Ukraine , , -

, . ABSTRACTThe article deals with the actual problems of corruption expansion in Ukraine, main factors of its appearing in our country, as

well as the danger of corruption influence on tax security of the country. : , , , .Keywords: corruption, tax security, tax service, the consequences of corruption.

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TRENDS AND FEATURES OF BRANDING AREAS IN MODERN SOCIETYStarkova N.O., candidate of science in Economics, associate professor of International economics and management department,

Kuban State UniversityRzun I.G., Candidate of Physical and Mathematical Sciences, associate professor, chief of department of informatics and

mathematics Kuban State University, Filial of Novorossiysk . -

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ABSTRACTRole of branding in shaping image and competitiveness of region has been substantiated. Research of foreign and Russian

experience in application areas of branding in development of regional marketing communications and formation of their unique advantages and intellectual capital have been executed.

: , , , , , , Keywords:monopoly, a natural monopoly, competition, market state, foreign policy, regulation.

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Khakhonova N.N., Doctor of economic sciences, professor of department of record-keeping, Rostov State University of Economics

ACTUAL PROBLEMS OF DISCLOSURE OF INFORMATION IN THE MANAGEMENT REPORTING

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ABSTRACTFor the successful functioning of organizations in the global financial crisis, they are required to increase the efficiency of

financial and economic activity through improved management of production, creation of competitive products and attraction of investment. To ensure the realization of these objectives management staff should be provided with quality information, which is the basis for making informed management decisions. For this sub-system of accounting management accounting forms its own product - an accounting management reporting. Currently, there is not enough attention paid to the development of theory and practical application of financial management reporting system. The article presents the fact that information management reporting provides the basis for management decision-making organization is emphasized.

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Keywords:internal accounting, management accounting, management decisions, monitoring, accounting and analytical information

To regulate the process of preparation of management reports in internal provisions for its formation the data sources for each reporting indicator up to indication of those bookkeeping accounts, which shall contain necessary accounting data, are specified. So a request or an application for the accounting information about property, liabilities and business processes required by management services is formed, it will help to determine its level of detail at analytical accounts. A request for planned, normative, financial and other information useful for management accounting is formed in the same way.

For example, a process of formation of management reports on costs of production of goods (works, services), which shall include the information required for cost management, determination of reserves for the reduction of costs and making of effective management decisions for the use of reserves. For this purpose the data sources for the calculation of each indicator characterizing costs of production and cost price of goods (works, services) are specified.

Cost management requires both generalizing data on cost priceof goods (works, services) for the company on the whole and detailed data on costs of their production by: elements of costs; places of their origin (production departments of the company); types of goods (works, services); items of cost price of goods (works, services); types of materials used and forms of payment for labour; norms and deviations from norms of costs; centers of responsibility for deviations from norms; factors and causes of deviations from norms.

Information on costs by elements is formed for the company on the whole with the separation of economically homogeneous types of costs regardless of their role in the production process and places of origin. Material costs, labour costs, social security contributions, depreciation, and other costs are separated as

economic elements.Information on costs by economic elements is received

through classifica-tion of costs by economic elements in accounting registers by cost accounts (20 Main production, 44 Sales costs, etc.). At present such classification is made non-systemically without correspondence of bookkeeping accounts and it does not provide the required precision of accounting indicators. To receive the information on costs by economic elements in the system of bookkeeping accountsthe transit account Production costs by economic elements suggested by professor A.A. Dodonov may be used. On the debit side of this account the costs by main types of activity are classified by economic elements (at the corresponding subaccounts or analytical accounts) and they are written off from the credit of the account to the corresponding cost accounts (20 Main production, 25 General production costs, 26 General business costs, 44 Sales costs, etc.).

In management reports actual costs by economic elements are given in comparison with costs by budget. Since absolute sums of actual and budgeted costs are not comparable (due to differences in the actual and planned volume and range of goods, works, services) the data on the percentage of separate elements of costs in their general sum are also given in management reports. They are used for evaluation of the structure of costs, determination of significance of separate types of costs, and determination of priority areas of their reduction.

To characterize the level of profitability (or unprofitability) of production management reports may include the data on the planned and actual costs per a ruble of goods (works, services) for the company on the whole, its structural subdivisions, types and segments of economic activity.


Evaluation of work results of production departments of the company (workshops, branches, etc.) requires the detailed data on costs of each subdivision spent on production of separate orders, types of goods (works, services) to be given in management reports by calculation items of costs. The list of items of costs is specified in branch instructions for planning, account and calculation of cost price of goods (works, services) and depends on the type of economic activity, nature of goods (works, services), technology and organization of its production.

The procedure of provision of such information will differ in the companies using a traditional system of production process accounting and in the companies using a Direct-costing system.

In the traditional system of accounting the production cost price of goods (works, services) is formed by the following cost items: materials (with the deduction of return costs); fuel and energy for technological purposes; basic salaries of production workers; extra salaries of production workers;social security contributions; pre-production and start-up costs; general production costs; waste losses; general business costs; other production costs.

Sales costs are specified as a separate cost item; together with the production cost price they form a full cost price of goods (works, services).

A company may specify costs of purchased semi-finished products and services of special organizations, equipment maintenance and operation costs, other costs, which take a significant share in production costs,as separate cost items of production cost price.

Classification of costs by items of cost price of goods (works, services), based on their division depending onplaces of origin of costs and their role in the production process, provides the separation of costs related to technological process, to pre-production and start-up for new types of goods (works, services), to production management and maintenance. This classification makes it possible to trace back the process of costing in places of origin, to evaluate the structure of cost price from the point of view of economic role of separate items.

Material costs take a considerable share in the cost price of goods (works, services). To validate management decisions on the decrease and increase of efficiency of material resources use the data on actual costs by separate types of materials for the production of the most important types of goods (works, services) are given in reports in comparison with the costs by norms. Considerable deviations from norms are classified by centers of responsibility for these deviations as well as by factors and causes of deviations that is necessary for control and

evaluation of efficiency of costs spent on these purposes. Costs of separate types of fuel and energy for technological purposes are given in management reports in the same way.

Costs of labour of production workers are given in management reports also by types of goods (works, services) and by forms of payment for labour, at the same time actual costs are compared to costs by norms and deviations from norms are classified in a usual way (by centers of responsibility, factors and causes of deviations).

Data on pre-production and start-upcosts are given in reports by types of goods (works, services), on the start-up of which the costs were spent. At the same time actual costs are divided into costs by budget and deviations from budget and the determined deviations from budget are classified in a usual way. Moreover, reports include the data on the compliance with the planned terms of implementation of measures forpre-production and start-up of separate types of goods (works, services).

General production costs of each structural subdivision of the company are given in management reports in comparison with costs by budget indicating the causes of deviations from the budget and the personsresponsible for them.

Waste losses as non-production costs which raise the cost price of goods (works, services) require the detailed and comprehensive information necessary to validate management decisions on elimination of causes of rejection. Management reports include costs of final and recoverablerejects by structural subdivisions and types of goods (works, services), value of finally rejectedgoods by the price of possible use, sums of charges from the persons responsible for rejection, causes of rejection (use of low-quality materials, low qualification of workers, etc.).

The information necessary for control and evaluation of efficiency of costs of company management is given in reports comparing actual costs by each item of general business costs to costs by budget and classifying deviations from the budget by their causes. Large companies may specify these costs and give them in reports by responsibility centers (departments or management services).

Sales costs are specified by their items, regions and types of sales, subdivisions which sell the goods, types of goods, works or services. Actual costs are given in reports in comparison with costs by budget and deviations from budgets are classified in a usual way.

A model list of indicators of management reports necessary for cost management in the companies using a traditional system of production

VOL 1, No 2 (2) (2016)

Science

Transcript of VOL 1, No 2 (2) (2016)