This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.

The article presents the examination of the ovaries of embryos, ovaries of human feti and ovaries of children of the tender age. The researches revealed the increase of the surface of follicles, nucleus and primary oocyte’s cytoplasm that tells about the fact that further follicular maturation continues in the ovaries of a child of 2–4 months old. Also we registered the increase of nuclear cytoplasmic ratio, appearance of single mature follicles with cumulus oophorus that testifies to the fact that the ovary is functionally mature. Furthermore the research revealed increased content of lipids and DNA in follicular epithelium that also tells about functional maturity of the ovary. It was found that incretory activity of an ovary during the first year of life is provided by the cells originated from the connective tissue membrane of atresic follicles.

ОСЛОЖНЕНИЯ ПРОТИВОТУБЕРКУЛЕЗНОЙ ВАКЦИНАЦИИ: МОДИФИКАЦИЯ МЕТОДИКИ СТАТИСТИЧЕСКОГО УЧЕТА 1 ГБОУ ДПО «Иркутская государственная медицинская академия последипломного образования» Минздрава России, Иркутск, Россия 2 ФГБНУ «Научный центр проблем здоровья семьи и репродукции человека», Иркутск, Россия 3 Управление Роспотребнадзора по Иркутской области, Иркутск. Россия Предложена модификация методики расчета интенсивного показателя осложнений первичной противотуберкулезной вакцинации исходя из численности вакцинированных в анализируемом году детей с выявленными осложнениями вакцинации в пересчете на 100 000 привитых в этом же году детей. Проведен анализ сплошной выборки случаев осложнений противотуберкулезной вакцинации (n = 110) в Иркутской области за период 2005-2014 гг. Показаны преимущества предлагаемого метода, по сравнению с существующими подходами статистического мониторинга, с учетом годового количества зарегистрированных случаев осложнений среди совокупного или вакцинированного детского населения. There is no uniform method to conduct the epidemiological monitoring of BCG complications in the Russian Federation. Current indicators of BCG complications include the number of complication cases (cases registered within two years after vaccination) and the total number of the vaccinated children. Our aim is to discover a new indicator of BCG complications and to compare it with the indicators of the existing methods. The comparative analysis of new and existing methods of all complication cases (continuous sampling, n = 110) was conducted in the Irkutsk Region (Eastern Siberia) from 2005 to 2014. The calculating formula included the ratio of the number of children with complications vaccinated in the analyzed year to 100,000 children vaccinated in the same year. The new method shows the advantages over the existing methodological approaches. It demonstrates more adequate assessment, expressed in the highest approximation coefficient of trend model compared to the other methods, and stability of indicator over the years. The incidence of complications in the Irkutsk Region has a steady decreasing linear trend and a significant negative growth rate of the indicator (-17.9 %). The new method offers an adequate assessment and can be used as an epidemiological control system not only in the Russian Federation but in other high TB-burden countries with massive BCG vaccination of children.

The article reviews the process of internal audit based on legal and statutory documents of separate lines or fixed assets record: fixed assets assessment; depreciation; fixed assets recovery; rent; retirement; choosing and establishing general scheme of fixed assets record; document flow organization. The article also provides recommendations on forming the Program of internal audit conduct.

This article describes how the internal audit on the basis of laws and regulations in their areas of accounting of fixed assets: valuation (original, subsequent revaluation, revaluation surplus reduction); depreciation; restoration of fixed assets; lease; disposal; selecting and determining the overall scheme of fixed assets; workflow, as well as recommendations on the formation of the program of internal audit.