10 research outputs found
THE ROLE OF PROFESSIONAL SKEPTICISM IN FINANCIAL STATEMENT AUDIT AND ITS APPROPRIATE APPLICATION
The contemporary financial crisis along with global and complex business environment emphasizes the critical importance of high quality and with credibility financial reporting. The contemporary environment imposes the need for additional and more relevant information related to the entities and processes that support the quality of financial reporting. Independent, external auditors play an important role in supporting the quality of financial reporting process by providing an independent opinion that financial statements present fairly in all material respects, or give a true and fair view of, the reporting entitiesβ financial position, results of operations, and cash flows, in accordance with an applicable reporting framework.
Auditors adhere to professional standards and legal and regulatory requirements while performing financial statement audits. Those standards require that appropriate professional skepticism be applied in the exercise of professional judgment. The widespread and diversification of business in this modern day, has continued to increase the complexity of business transactions and of accounting standards. Given increased complexity and subjectivity together with a continued emphasis on reliable financial reporting, has elevated the interest in the application of high degree of professional skepticism by the auditors. While a responsibility for appropriate professional skepticism is not the sole domain of financial statement auditors, this paper focuses on professional skepticism applied by auditors in the conduct of a financial statement audit
ΠΡΠΈΠΎΠΏΡΠ΅ΡΠΈΠΏΠΈΡΠ°Ρ Π»Π΅ΠΊ ΠΈΠ»ΠΈ ΡΠΈΠ·ΠΈΠΊ ΠΊΠ°Ρ Π±ΠΎΠ»Π½ΠΈ ΡΠΎ Ρ Π΅ΠΌΠΎΡΠΈΠ»ΠΈΡΠ°
Π₯Π΅ΠΌΠΎΡΠΈΠ»ΠΈΡΠ°ΡΠ° Π΅ Π½Π°ΡΠ»Π΅Π΄Π½Π° Π±ΠΎΠ»Π΅ΡΡ ΠΊΠΎΡΠ° ΡΠ΅ Π½Π°ΡΠ»Π΅Π΄ΡΠ²Π° ΡΠ΅ΡΠ΅ΡΠΈΠ²Π½ΠΎ ΠΈ ΡΠ΅ ΡΠ°Π²ΡΠ²Π° ΠΈΡΠΊΠ»ΡΡΠΈΡΠ΅Π»Π½ΠΎ ΠΊΠ°Ρ ΠΌΠ°ΠΆΠΈ-Ρ
ΠΎΠΌΠΎΠ·ΠΈΠ³ΠΎΡΠ½ΠΈ, Π° ΠΆΠ΅Π½Π°ΡΠ° Π³ΠΎ ΠΏΡΠ΅Π½Π΅ΡΡΠ²Π° Π΄Π΅ΡΠΈΡΠΈΡΠ½ΠΈΠΎΡ Π³Π΅Π½. Π₯Π΅ΠΌΠΎΡΠΈΠ»ΠΈΡΠ°ΡΠ° ΠΌΠΎΠΆΠ΅ Π΄Π° Π±ΠΈΠ΄Π΅ Π²ΡΠΎΠ΄Π΅Π½Π° ΠΈ ΡΡΠ΅ΠΊΠ½Π°ΡΠ°.
Π’ΡΠ΅ΡΠΌΠ°Π½ΠΎΡ Π½Π° Π±ΠΎΠ»Π½ΠΈΡΠ΅ ΡΠΎ Ρ
Π΅ΠΌΠΎΡΠΈΠ»ΠΈΡΠ° Π΅ ΡΠΎ:
1. ΠΠΈΠΎΡΠΈΠ»ΠΈΠ·ΠΈΡΠ°Π½ ΡΠ°ΠΊΡΠΎΡ VIII ΠΊΠΎΡ ΠΌΠΎΠΆΠ΅ Π΄Π° Π±ΠΈΠ΄Π΅-ΡΠ΅ΠΊΠΎΠΌΠ±ΠΈΠ½Π°Π½ΡΠ½ΠΈ ΠΏΡΠΎΠ΄ΡΠΊΡΠΈ, ΠΌΠΎΠ½ΠΎΠΊΠ»ΠΎΠ½ΡΠΊΠΈ ΠΏΡΠΎΡΠΈΡΡΠ΅Π½ΠΈ Π°Π½ΡΠΈΡΠ΅Π»Π°, ΠΈΠ½ΡΠ΅ΡΠΌΠ΅Π΄ΠΈΡΠ°Π»Π½ΠΈ ΠΈ Π²ΠΈΡΠΎΠΊΠΎ ΠΏΡΡΠΈΡΠΈΡΠΈΡΠ°Π½ΠΈ ΠΏΡΠΎΠ΄ΡΠΊΡΠΈ Π½Π° ΡΠ°ΠΊΡΠΎΡ VIII VIII(Ostanate, Coate, Aimafiks I dr.).
2. ΠΡΠΈΠΎΠΏΡΠ΅ΡΠΈΠΏΠΈΡΠ°Ρ
Π‘ΡΠ°ΡΠΈΡΡΠΈΡΠΊΠΈΡΠ΅ ΠΏΠΎΠ΄Π°ΡΠΎΡΠΈ Π²ΠΎ Π Π΅ΠΏΡΠ±Π»ΠΈΠΊΠ° ΠΠ°ΠΊΠ΅Π΄ΠΎΠ½ΠΈΡΠ° ΠΊΠ°Ρ Π±ΠΎΠ»Π½ΠΈ ΠΎΠ΄ Ρ
Π΅ΠΌΠΎΡΠΈΠ»ΠΈΡΠ° ΠΏΠΎΠΊΠ°ΠΆΡΠ²Π°Π°Ρ Π²ΠΈΡΠΎΠΊ ΠΏΡΠΎΡΠ΅Π½Ρ
ΠΠ° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΈ ΡΡΠ°Π½ΡΠΌΠΈΡΠΈΠ²Π½ΠΈ ΠΈΠ½ΡΠ΅ΠΊΡΠΈΠΈ ΠΊΠ°ΠΊΠΎ ΡΠ΅Π·ΡΠ»ΡΠ°Ρ Π½Π° ΡΡΠ΅ΡΠΌΠ°Π½ ΡΠΎ ΠΊΡΠΈΠΎΠΏΡΠ΅ΡΠΈΠΏΠΈΡΠ°Ρ..
ΠΠΎΡΠ°Π΄ΠΈ ΡΠΈΠ·ΠΈΠΊΠΎΡ ΠΊΠΎΡ Π³ΠΎ Π½ΠΎΡΠΈ ΠΡΠΈΠΎΠΏΡΠ΅ΡΠΈΠΏΠΈΡΠ°ΡΠΎΡ Π²ΠΎ ΠΏΠΎΡΠ»Π΅Π΄Π½ΠΈΡΠ΅ ΠΏΠ΅Ρ Π³ΠΎΠ΄ΠΈΠ½ΠΈ Π΅ Π½Π°ΠΏΡΡΡΠ΅Π½ Π·Π° Π»Π΅ΠΊΡΠ²Π°ΡΠ΅ Π½Π° Π±ΠΎΠ»Π½ΠΈ ΡΠΎ Π₯Π΅ΠΌΠΎΡΠΈΠ»ΠΈΡΠ°. ΠΡΡΠΈΡΠ΅ ΡΠ΅ Π»Π΅ΠΊΡΠ²Π°Π°Ρ ΡΠΎ ΡΠ΅ΠΊΠΎΠΌΠ±ΠΈΠ½Π°Π½ΡΠ½ΠΈ ΠΏΡΠ΅ΠΏΠ°ΡΠ°Ρ ΠΊΠ°ΠΊΠ²ΠΈ ΡΡΠΎ ΡΠ΅: ΠΡΡΠ°Π½Π°ΡΠ΅, Π¦ΠΎΠ°ΡΠ΅, ΠΠΈΠΌΡΠΈΡ
ΠΈ Π΄Ρ
The role of professional skepticism in financial statement audit and its appropriate appplication
The contemporary financial crisis along with global and complex business environment emphasizes the critical importance of high quality and with credibility financial reporting. The contemporary environment imposes the need for additional and more relevant information related to the entities and processes that support the quality of financial reporting. Independent, external auditors play an important role in supporting the quality of financial reporting process by providing an independent opinion that financial statements present fairly in all material respects, or give a true and fair view of, the reporting entitiesβ financial position, results of operations, and cash flows, in accordance with an applicable reporting framework.
Auditors adhere to professional standards and legal and regulatory requirements while performing financial statement audits. Those standards require that appropriate professional skepticism be applied in the exercise of professional judgment. The widespread and diversification of business in this modern day, has continued to increase the complexity of business transactions and of accounting standards. Given increased complexity and subjectivity together with a continued emphasis on reliable financial reporting, has elevated the interest in the application of high degree of professional skepticism by the auditors. While a responsibility for appropriate professional skepticism is not the sole domain of financial statement auditors, this paper focuses on professional skepticism applied by auditors in the conduct of a financial statement audit
Orthoepical potential of speaking in the Yakut language
The article deals with the study of the general Yakut speaking base β articulation as a model. It forms the orthoepical potential of the Yakut language. Patterns of interaction of language and intonational structures of a separate word, word-combination and communicational types of phrases are defined. Criteria of speaking behavior are also defined, on the basis of which indicators of correctness of perceived acoustic parameters of articulated speech signals are revealed. This whole complex of articulatory-acoustic speech indicators allows to consider speech signal as not only physiological formation, but also as indispensable designer of cogitative sides of speaking act. Therefore, in standard peculiarities of Yakut speaking, specific parameters are formed, due to which judgmental potential of speech model is typologically formed. Logically-grammar peculiarity of speaking act as semantically important object forms standard feature of idea. Consequently, discussed acoustic parameters of existing Yakut speaking establish defining their communicational formula of types of utterances
Orthoepical potential of speaking in the Yakut language
The article deals with the study of the general Yakut speaking base β articulation as a model. It forms the orthoepical potential of the Yakut language. Patterns of interaction of language and intonational structures of a separate word, word-combination and communicational types of phrases are defined. Criteria of speaking behavior are also defined, on the basis of which indicators of correctness of perceived acoustic parameters of articulated speech signals are revealed. This whole complex of articulatory-acoustic speech indicators allows to consider speech signal as not only physiological formation, but also as indispensable designer of cogitative sides of speaking act. Therefore, in standard peculiarities of Yakut speaking, specific parameters are formed, due to which judgmental potential of speech model is typologically formed. Logically-grammar peculiarity of speaking act as semantically important object forms standard feature of idea. Consequently, discussed acoustic parameters of existing Yakut speaking establish defining their communicational formula of types of utterances
ΠΠ΅ΡΠ΅ΠΊΡΠΈΡΠ° Π½Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΈ ΡΡΠ°Π½ΡΠΌΠΈΡΠΈΠ²Π½ΠΈ Π·Π°Π±ΠΎΠ»ΡΠ²Π°ΡΠ° Π²ΠΎ ΠΈΠ·ΠΌΠΈΠ½Π°ΡΠΈΡΠ΅ Π΄Π΅ΡΠ΅Ρ Π³ΠΎΠ΄ΠΈΠ½ΠΈ Π²ΠΎ Π Π΅Π³ΠΈΠΎΠ½Π°Π»Π½ΠΈΠΎΡ Π¦Π΅Π½ΡΠ°Ρ Π·Π° Π’ΡΠ°Π½ΡΡΡΠ·ΠΈΠΎΠ½Π° ΠΌΠ΅Π΄ΠΈΡΠΈΠ½Π° Π²ΠΎ Π¨ΡΠΈΠΏ
ΠΠ±Π΅Π·Π±Π΅Π΄ΡΠ²Π°ΡΠ΅ΡΠΎ Π½Π° ΡΠΈΠ³ΡΡΠ½Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ° Π½Π° ΠΊΡΠ² ΠΈ ΠΊΡΠ²Π½ΠΈ Π΄Π΅ΡΠΈΠ²Π°ΡΠΈ Π΅ ΠΎΠ΄ ΠΏΠΎΡΠ΅Π±Π½ΠΎ Π·Π½Π°ΡΠ΅ΡΠ΅ Π·Π° ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π°ΡΠ° ΠΌΠ΅Π΄ΠΈΡΠΈΠ½Π°, ΠΈΠΌΠ°ΡΡΠΈ Π²ΠΎ ΠΏΡΠ΅Π΄Π²ΠΈΠ΄ Π΄Π΅ΠΊΠ° ΠΎΠ΄ΡΠ΅Π΄Π΅Π½ΠΈ ΠΈΠ½ΡΠ΅ΠΊΡΠΈΠΈ Π²ΠΎ ΠΎΡΠ³Π°Π½ΠΈΠ·ΠΌΠΎΡ ΡΠ΅ ΠΏΡΠ΅Π½Π΅ΡΡΠ²Π°Π°Ρ ΡΠΎΠΊΠΌΡ ΠΏΡΠ΅ΠΊΡ ΠΊΡΠ²ΡΠ°, Π½Π΅ΡΠ·ΠΈΠ½ΠΈΡΠ΅ ΠΊΠ»Π΅ΡΠΎΡΠ½ΠΈ ΠΊΠΎΠ½ΡΠ΅ΡΡΠ°ΡΠΈ ΠΈ ΠΏΠ»Π°Π·ΠΌΠ° ΠΊΠΎΠΌΠΏΠΎΠ½Π΅Π½ΡΠΈ. ΠΠ΄ ΡΠ°Π° ΠΏΡΠΈΡΠΈΠ½Π° ΡΡΠ²ΡΠ΄ΡΠ²Π°ΡΠ΅ΡΠΎ Π½Π° ΡΠΈΠ³ΡΡΠ½Π° ΡΠ΅Π³ΡΠ»Π°ΡΠΈΠ²Π° Π·Π° Π½Π°ΡΠΈΠ½ΠΎΡ Π½Π° Π·Π΅ΠΌΠ°ΡΠ΅ Π½Π° ΠΊΡΠ² ΠΈ Π½Π΅ΡΠ·ΠΈΠ½Π° ΠΊΠΎΠ½ΡΡΠΎΠ»Π° Π΅ Π²Π°ΠΆΠ΅Π½ ΠΈΠΌΠΏΠ΅ΡΠ°ΡΠΈΠ² ΠΈ ΠΌΠΎΡΠΈΠ² Π·Π° ΠΈΠ·ΡΠ°Π±ΠΎΡΠΊΠ°ΡΠ° Π½Π° ΠΎΠ²ΠΎΡ ΡΠΏΠ΅ΡΠΈΡΠ°Π»ΠΈΡΡΠΈΡΠΊΠΈ ΡΡΡΠ΄.
Π‘ΠΎ ΡΠ΅ΠΎΠΏΡΠ°ΡΠ½Π° ΡΡΠ°ΡΠΈΡΡΠΈΡΠΊΠ° Π°Π½Π°Π»ΠΈΠ·Π° ΡΡΠΏΠ΅Π°Π²ΠΌΠ΅ Π΄Π° Π³ΠΈ Π΄Π΅ΡΠ΅ΠΊΡΠΈΡΠ°ΠΌΠ΅ Π½Π°ΡΡΠ΅ΡΡΠΈΡΠ΅ ΠΈΠ½ΡΠ΅ΠΊΡΠΈΠΈ ΠΊΠΎΠΈ ΠΏΠΎΡΠ΅Π½ΡΠΈΡΠ°Π»Π½ΠΎ ΠΌΠΎΠΆΠ°Ρ Π΄Π° Π±ΠΈΠ΄Π°Ρ ΠΏΡΠ΅Π½Π΅ΡΠ΅Π½ΠΈ Π½Π° Π΄ΡΡΠ³ ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΠΌ. Π¦Π΅Π»ΠΎΡΠ½ΠΎΡo Π΅Π»Π°Π±ΠΎΡΠΈΡΠ°ΡΠ΅ Π½Π° ΡΠ΅Π·ΡΠ»ΡΠ°ΡΠΈΡΠ΅ ΠΎΠ΄ ΠΎΠ²ΠΎΡ ΡΡΡΠ΄ ΡΠ° ΠΏΠΎΠΊΠ°ΠΆΡΠ²Π° ΠΏΡΠΎΡΠ΅Π½ΡΡΠ°Π»Π½Π°ΡΠ° Π·Π°ΡΡΠ°ΠΏΠ΅Π½ΠΎΡΡ Π½Π° HBsAg (1,32%), Π°Π½ΡΠΈ-HCV (0,45%), Π°Π½ΡΠΈ-HIV (0,003%) ΠΈ Treponema pallidum (0,10%) ΠΊΠ°Ρ ΠΊΡΠ²ΠΎΠ΄Π°ΡΠΈΡΠ΅Π»ΡΠΊΠ°ΡΠ° ΠΏΠΎΠΏΡΠ»Π°ΡΠΈΡΠ°, Π½Π° Π΄ΠΎΡΠ΅Π³Π° ΡΡΠ²ΡΠ΄Π΅Π½ΠΈΡΠ΅ ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΈ ΡΡΠ°Π½ΡΠΌΠΈΡΠΈΠ²Π½ΠΈ Π·Π°Π±ΠΎΠ»ΡΠ²Π°ΡΠ°, Π²ΡΠ»Π½Π΅ΡΠ°Π±ΠΈΠ»Π½ΠΈΡΠ΅ Π³ΡΡΠΏΠΈ Π½Π° ΠΊΡΠ²ΠΎΠ΄Π°ΡΠΈΡΠ΅Π»ΠΈ (Π²ΠΎΠ·ΡΠ°ΡΡ, ΠΏΠΎΠ», ΡΠΊΠ»ΠΎΠ½ΠΎΡΡ ΠΊΠΎΠ½ ΠΎΠ΄ΡΠ΅Π΄Π΅Π½ΠΈ ΠΈΠ½ΡΠ΅ΠΊΡΠΈΠΈ), ΡΡΠ΅ΠΏΠ΅Π½ΠΎΡ ΠΈ Π΅ΡΠΈΠΊΠ°ΡΠ½ΠΎΡΡΠ° Π½Π° ΡΠ΅ΡΠΎΠ»ΠΎΡΠΊΠ°ΡΠ° Π΄ΠΈΡΠ°Π³Π½ΠΎΡΡΠΈΠΊΠ° ΠΏΡΠΈΠΌΠ΅Π½ΡΠ²Π°Π½Π° Π²ΠΎ Π Π΅Π³ΠΈΠΎΠ½Π°Π»Π½ΠΈΠΎΡ ΡΠ΅Π½ΡΠ°Ρ Π·Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΠΎΠ½Π° ΠΌΠ΅Π΄ΠΈΡΠΈΠ½Π° Π²ΠΎ Π¨ΡΠΈΠΏ Π²ΠΎ ΠΈΠ·ΠΌΠΈΠ½Π°ΡΠΈΡΠ΅ 10 Π³ΠΎΠ΄ΠΈΠ½ΠΈ ΠΈ Π½Π°ΡΠΈΠ½ΠΎΡ Π½Π° ΠΏΡΠ΅Π²Π΅Π½ΡΠΈΠ²Π° ΠΈ Π΄ΠΎΠΏΠΎΠ»Π½ΠΈΡΠ΅Π»Π½Π° Π΅Π΄ΡΠΊΠ°ΡΠΈΡΠ° Π½Π° Π½Π°ΡΠ΅Π»Π΅Π½ΠΈΠ΅ΡΠΎ Π·Π° ΡΠΈΡΠ΅ΡΠ΅ΡΠΎ Π½Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΈΡΠ΅ ΡΡΠ°Π½ΡΠΌΠΈΡΠΈΠ²Π½ΠΈ Π·Π°Π±ΠΎΠ»ΡΠ²Π°ΡΠ°.
ΠΠ²ΠΈΠ΅ ΡΠ΅Π·ΡΠ»ΡΠ°ΡΠΈ (ΠΏΡΠ΅ΡΡ
ΠΎΠ΄Π½ΠΎ Π½ΠΎΡΠΈΡΠ°Π½ΠΈ) ΡΠΊΠ°ΠΆΡΠ²Π°Π°Ρ Π½Π° ΠΏΠΎΡΡΠ΅Π±Π°ΡΠ° ΠΎΠ΄ ΠΏΠΎΡΡΠΎΡΠ°Π½Π° ΡΠ΅ΡΠΎΠ»ΠΎΡΠΊΠ° Π΄ΠΈΡΠ°Π³Π½ΠΎΡΡΠΈΠΊΠ° ΠΈ Π·Π°Π΄ΠΎΠ»ΠΆΠΈΡΠ΅Π»Π½ΠΎΡΠΎ ΡΠ΅ΡΡΠΈΡΠ°ΡΠ΅ Π½Π° ΡΠ΅ΠΊΠΎΡΠ° ΠΊΡΠ²Π½Π° Π΅Π΄ΠΈΠ½ΠΈΡΠ° ΡΠΎ ELISA ΡΠ΅ΡΡΠΎΠ²ΠΈ ΡΠΎ Π²ΠΈΡΠΎΠΊΠ° ΡΠ΅Π½Π·ΠΈΡΠΈΠ²Π½ΠΎΡΡ ΠΈ ΡΠΏΠ΅ΡΠΈΡΠΈΡΠ½ΠΎΡΡ, ΠΊΠ°ΠΊΠΎ ΠΈ ΠΏΡΠ΅Π²Π·Π΅ΠΌΠ°ΡΠ΅ Π½Π° ΡΠΎΠΎΠ΄Π²Π΅ΡΠ½ΠΈ ΠΏΡΠ΅Π²Π΅Π½ΡΠΈΠ²Π½ΠΈ ΠΌΠ΅ΡΠΊΠΈ, ΡΠΎ ΡΡΠΎ Π±ΠΈ ΡΠ΅ Π½Π°ΠΌΠ°Π»ΠΈΠ»Π΅ ΠΏΠΎΡΠ»Π΅Π΄ΠΈΡΠΈΡΠ΅ ΠΎΠ΄ ΠΏΠΎΠ³ΠΎΠ»Π΅ΠΌ Π±ΡΠΎΡ Π½Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΈ ΡΡΠ°Π½ΡΠΌΠΈΡΠΈΠ²Π½ΠΈ Π·Π°Π±ΠΎΠ»ΡΠ²Π°ΡΠ°
The responsibility of auditors for prevention and determination of frauds in the financial statement and perspectives for development of forensic audit in the Republic of Macedonia
Forensic auditing is a more recent discipline within the audit aimed at detecting fraud in financial statements. Contrary to the classical audit, which primarily focuses on issuing an opinion whether the financial statements are free of material misstatements, the forensic audit is aimed at detecting fraud. In fact, the forensic audit fills the "expectation gap " that occurs among users of financial statements who mistakenly believe that the audit of the financial statements "reveals everything, " although even in the audit reports it is emphasized that "because of the nature of the audit work some misstatement can remain undetected. "
A number of research has been carried out worldwide on the responsibility of auditors to prevent and detect frauds in financial statements that regularly confirm the existence, and lately have suggested to deepen the "gap in expectations " triggered by the growing number of corporate scandals, although the audit standards define in detail the responsibility of the auditor in the context of the fraud in the financial statements. Based on the consideration of the problem of the "gap in expectations" , the need for determining the attitudes of the relevant groups of respondents regarding the responsibility of the auditors for detecting fraud in the Republic of Macedonia has appeared, in order to confirm or deny the existence of the "gap in expectations " in the Republic of Macedonia, as well as the establishment of possible proposals measures for improvement. It is actually the main purpose of research in this paper
Π’ΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ° Π½Π° ΠΊΡΠ² ΠΊΠ°Ρ Π±ΠΎΠ»Π½ΠΈ Ρ ΠΎΡΠΏΠΈΡΠ°Π»ΠΈΠ·ΠΈΡΠ°Π½ΠΈ ΠΈ ΠΎΠΏΠ΅ΡΠΈΡΠ°Π½ΠΈ Π²ΠΎ Ρ ΠΈΡΡΡΡΠΊΠΎΡΠΎ ΠΎΠ΄Π΄Π΅Π»Π΅Π½ΠΈΠ΅ ΠΏΡΠΈ ΠΠ»ΠΈΠ½ΠΈΡΠΊΠ°ΡΠ° Π±ΠΎΠ»Π½ΠΈΡΠ° Π²ΠΎ Π¨ΡΠΈΠΏ
ΠΠΎΠ²Π΅Π΄: ΠΡΠ²ΡΠ° Π΅ ΠΊΠΎΠΌΠΏΠ»Π΅ΠΊΡ Π½Π° ΡΠ»ΡΠΈΠ΄Π½Π° ΠΊΠΎΠ΅Π·ΠΈΡΡΠ΅Π½ΡΠΈΡΠ° ΠΎΠ΄ ΡΠ°Π·Π»ΠΈΡΠ½ΠΈ ΠΊΠ»Π΅ΡΠΊΠΈ ΡΡΡΠΏΠ΅Π½Π·ΠΈΡΠ°Π½ΠΈ Π²ΠΎ ΠΆΠΎΠ»ΡΠ° ΡΠ΅ΡΠ½ΠΎΡΡ Π½Π°ΡΠ΅ΡΠ΅Π½Π° ΠΏΠ»Π°Π·ΠΌΠ°. ΠΠ»Π΅ΡΠΎΡΠ½Π°ΡΠ° ΡΡΡΠΏΠ΅Π½Π·ΠΈΡΠ° ΠΏΡΠ΅ΡΡΠ°Π²ΡΠ²Π° ΠΌΠ΅ΡΠ°Π²ΠΈΠ½Π° ΠΎΠ΄ ΡΡΠ²Π΅Π½ΠΈ ΠΊΠ»Π΅ΡΠΊΠΈ (Π΅ΡΠΈΡΡΠΎΡΠΈΡΠΈ) Π±Π΅Π»ΠΈ ΠΊΠ»Π΅ΡΠΊΠΈ (Π»Π΅ΡΠΊΠΎΡΠΈΡΠΈ) ΠΈ ΠΊΡΠ²Π½ΠΈ ΠΏΠ»ΠΎΡΠΊΠΈ (ΡΡΠΎΠΌΠ±ΠΎΡΠΈΡΠΈ).
Π’ΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ°ΡΠ° Π½Π° ΠΊΡΠ² Π²ΠΎ Π²ΠΈΡΡΠΈΠ½ΡΠΊΠ° ΡΠΌΠΈΡΠ»Π° Π½Π° Π·Π±ΠΎΡΠΎΡ, ΠΊΠ°ΠΊΠΎ ΠΏΠΎΠΈΠΌ ΠΎΠ·Π½Π°ΡΡΠ²Π° ΠΏΡΠ΅Π»Π΅Π²Π°ΡΠ΅ Π½Π° ΠΊΡΠ² ΠΎΠ΄ Π΅Π΄Π΅Π½ ΠΎΡΠ³Π°Π½ΠΈΠ·Π°ΠΌ Π²ΠΎ Π΄ΡΡΠ³. ΠΠ΄ ΡΠ°ΠΌΠΈΠΎΡ ΠΏΠΎΡΠ΅ΡΠΎΠΊ Π½Π° ΡΠΈΠ²ΠΈΠ»ΠΈΠ·Π°ΡΠΈΡΠ°ΡΠ° ΡΠΎΠ²Π΅ΠΊΠΎΡ ΡΠ΅ ΠΎΠ±ΠΈΠ΄ΡΠ²Π°Π» Π΄Π° ΡΠΏΠ°ΡΠΈ Π΄ΡΡΠ³ ΡΠΎΠ²Π΅ΡΠΊΠΈ ΠΆΠΈΠ²ΠΎΡ ΡΠΎ Π½Π°Π΄ΠΎΠΌΠ΅ΡΡΡΠ²Π°ΡΠ΅ Π½Π° ΠΈΠ·Π³ΡΠ±Π΅Π½Π°ΡΠ° ΠΊΡΠ².
ΠΡΡΠΎΡΠΈΡΠ°ΡΠ° Π½Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ°ΡΠ° Π½Π° ΠΊΡΠ² Π²ΠΎ ΡΠ²ΠΎΡΠΎΡ ΡΠ°Π·Π²ΠΈΡΠΎΠΊ ΠΌΠΎΠΆΠ΅ Π΄Π° ΡΠ΅ ΠΏΠΎΠ΄Π΅Π»ΠΈ Π½Π° 4 ΠΏΠ΅ΡΠΈΠΎΠ΄ΠΈ:
I ΠΏΠ΅ΡΠΈΠΎΠ΄. ΠΠΎ ΠΎΠΏΡΠ°ΡΠ° ΠΏΠ΅ΡΠΈΠΎΠ΄ΠΎΡ ΠΎΠ΄ Π°Π½ΡΠΈΡΠΊΠ° Π΄ΠΎΠ±Π°
II ΠΏΠ΅ΡΠΈΠΎΠ΄. ΠΠ»ΠΈ Π΄ΠΎΠ±Π° Π½Π° Π½Π°ΡΡΠ½Π°ΡΠ° ΡΠ΅Π½Π΅ΡΠ°Π½ΡΠ° ΠΌΠ½ΠΎΠ³Ρ ΠΏΠΎΠ·Π½Π°ΡΠ°Π΅Π½ ΠΈ ΠΏΠΎΡΠ½ΡΠ²Π° Π²ΠΎ 1628 Π³ΠΎΠ΄ΠΈΠ½Π°.
III ΠΏΠ΅ΡΠΈΠΎΠ΄. ΠΠ°ΠΏΠΎΡΠ½ΡΠ²Π° 200 Π³ΠΎΠ΄ΠΈΠ½ΠΈ ΠΏΠΎ Π²ΡΠΎΡΠΈΠΎΠ΄ ΠΏΠ΅ΡΠΈΠΎΠ΄ Π²ΠΎ 1818 Π³ΠΎΠ΄ΠΈΠ½Π°. ΠΠΎ ΠΎΠ²ΠΎΡ ΠΏΠ΅ΡΠΈΠΎΠ΄ Π΅ ΠΈ ΠΎΡΠΊΡΠΈΠ΅Π½ ΠΠΠ ΠΊΡΠ²Π½ΠΈΡΠ΅ Π³ΡΡΠΏΠΈ.
IV ΠΏΠ΅ΡΠΈΠΎΠ΄. ΠΠ΅ΡΠΈΠΎΠ΄ Π½Π° Π½Π°ΡΡΠ½Π° ΠΏΡΠΈΠΌΠ΅Π½Π° Π½Π° ΠΎΠ²ΠΎΡ ΠΌΠ΅Π΄ΠΈΡΠΈΠ½ΡΠΊΠΈ ΠΌΠ΅ΡΠΎΠ΄. ΠΠΎ ΠΎΠ²ΠΎΡ ΠΏΠ΅ΡΠΈΠΎΠ΄ ΡΡΠΈΡΠ΅ ΠΊΡΠ²Π½ΠΈ Π³ΡΡΠΏΠΈ Π½Π° Landsteiner Π΄Π΅Π½Π΅Ρ ΡΠ΅ ΠΏΡΠΎΡΠΈΡΠ΅Π½ΠΈ Π²ΠΎ ΠΏΠΎΠ²Π΅ΡΠ΅ ΠΎΠ΄ 800 ΡΠ°Π·Π»ΠΈΡΠ½ΠΈ ΠΊΠ°ΡΠ°ΠΊΡΠ΅ΡΠΈΡΡΠΈΠΊΠΈ Π½Π° Π΅ΡΠΈΡΡΠΎΡΠΈΡΠΈΡΠ΅.
Π’Π΅ΡΠ°ΠΏΠΈΡΠΊΠΈ ΡΠ²ΠΎΡΡΡΠ°Π²Π° Π½Π° ΠΊΡΠ²ΡΠ°: ΠΡΠΈΡΡΠΎΡΠΈΡΠΈΡΠ΅ ΡΠ΅ Π½ΠΎΡΠ°ΡΠΈ Π½Π° Ρ
Π΅ΠΌΠΎΠ³Π»ΠΎΠ±ΠΈΠ½ΠΎΡ ΠΊΠΎΠΈ Π΅ ΠΎΠ΄Π³ΠΎΠ²ΠΎΡΠ΅Π½ Π·Π° Π²ΡΠ·ΡΠ²Π°ΡΠ΅ΡΠΎ, ΡΡΠ°Π½ΡΠΏΠΎΡΡΠΎΡ ΠΈ ΡΠ°Π·ΠΌΠ΅Π½Π°ΡΠ° Π½Π° Π³Π°ΡΠΎΠ²ΠΈΡΠ΅ Π²ΠΎ Π±Π΅Π»ΠΈΡΠ΅ Π΄ΡΠΎΠ±ΠΎΠ²ΠΈ ΠΈ ΡΠΊΠΈΠ²Π°. Π§ΡΠ²Π°ΡΠ΅ΡΠΎ Π½Π° Π΅ΡΠΈΡΡΠΎΡΠΈΡΠΈΡΠ΅ Π½Π°Π΄Π²ΠΎΡ ΠΎΠ΄ ΠΎΡΠ³Π°Π½ΠΈΠ·ΠΌΠΎΡ ΠΏΠ° Π΄ΡΡΠΈ ΠΈ Π²ΠΎ ΠΎΠΏΡΠΈΠΌΠ°Π»Π½ΠΈ ΡΡΠ»ΠΎΠ²ΠΈ ΠΌΠΎΠΆΠ΅ Π΄Π° ΠΏΡΠ΅Π΄ΠΈΠ·Π²ΠΈΠΊΠ° ΠΎΡΡΠ΅ΡΡΠ²Π°ΡΠ΅ Π½Π° Π΅ΡΠΈΡΡΠΎΡΠΈΡΠΈΡΠ΅. ΠΠ° Π΄Π° ΡΠ΅ Π·Π°ΡΡΠ²Π° Π²ΠΈΡΠ°Π±ΠΈΠ»Π½ΠΎΡΡΠ° Π½Π° Π΅ΡΠΈΡΡΠΎΡΠΈΡΠΈΡΠ΅ Π½Π΅ΠΎΠΏΡ
ΠΎΠ΄Π½ΠΎ Π΅ ΡΠΏΠΎΡΡΠ΅Π±Π° Π½Π° Π°Π½ΡΠΈΠΊΠΎΠ°Π³ΡΠ»Π°Π½ΡΠ½ΠΈ ΡΠ°ΡΡΠ²ΠΎΡΠΈ. ΠΡΠΊΠ°ΠΊΠΎ ΡΠ΅ ΠΏΠΎΡΡΠ°Π²ΡΠ²Π° ΠΈΠ½Π΄ΠΈΠΊΠ°ΡΠΈΡΠ° Π·Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ° Π½Π° ΠΊΡΠ² ΡΠ΅ Π²ΡΡΠΈ ΠΏΡΠ΅Π΄ ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΎ ΠΈΡΠΏΠΈΡΡΠ²Π°ΡΠ΅ ΠΊΠΎΠ΅ ΡΠ΅ ΡΠΎΡΡΠΎΠΈ ΠΎΠ΄:
1.ΠΠΎΠ±Π°ΡΡΠ²Π°ΡΠ΅ Π·Π° ΠΊΡΠ² ΠΈ ΠΊΡΠ²Π½ΠΈ ΠΏΡΠΎΠ΄ΡΠΊΡΠΈ
2.ΠΡΠΈΠΌΠ΅ΡΠΎΠΊ Π·Π° ΠΏΡΠ΅ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΎ ΠΈΡΠΏΠΈΡΡΠ²Π°ΡΠ΅
3.ΠΠ΄ΡΠ΅Π΄ΡΠ²Π°ΡΠ΅/ΠΏΡΠΎΠ²Π΅ΡΠΊΠ° Π½Π° ΠΊΡΠ²Π½Π° Π³ΡΡΠΏΠ° Π½Π° Π±ΠΎΠ»Π½ΠΈΠΎΡ
4.ΠΡΠΊΡΠΈΠ²Π°ΡΠ΅/ΡΠΊΡΠΈΠ½ΠΈΠ½Π³ Π½Π° Π°Π½ΡΠΈΠ΅ΡΠΈΡΡΠΎΡΠΈΡΠ½ΠΈ Π°Π½ΡΠΈΡΠ΅Π»Π°
5.ΠΠ΄Π΅Π½ΡΠΈΡΠΈΠΊΠ°ΡΠΈΡΠ° Π½Π° Π°Π½ΡΠΈΠ΅ΡΠΈΡΡΠΎΡΠΈΡΠ½ΠΈ Π°Π½ΡΠΈΡΠ΅Π»Π°
6.ΠΡΠΎΠ²Π΅ΡΠΊΠ° Π½Π° ΠΏΡΠ΅ΡΡ
ΠΎΠ΄Π½ΠΈ ΠΈΠΌΡΠ½ΠΎΡ
Π΅ΠΌΠ°ΡΠΎΠ»ΠΎΡΠΊΠΈ Π½Π°ΠΎΠ΄ΠΈ
7.Π’Π΅ΡΡ Π½Π° ΠΊΠΎΠΌΠΏΠ°ΡΠΈΠ±ΠΈΠ»Π½ΠΎΡΡ (Π²ΠΊΡΡΡΠ΅Π½Π° ΠΏΡΠΎΠ±Π°, ΠΈΠ½ΡΠ΅ΡΡΠ΅Π°ΠΊΡΠΈΡΠ°)
8.ΠΠ±Π΅Π·Π±Π΅Π΄ΡΠ²Π°ΡΠ΅ ΠΊΠ²Π°Π»ΠΈΡΠ΅Ρ Π²ΠΎ ΠΏΡΠ΅ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠΊΠΎΡΠΎ ΠΈΡΠΏΠΈΡΡΠ²Π°ΡΠ΅
ΠΠ½Π΄ΠΈΠΊΠ°ΡΠΈΡΠ°ΡΠ° Π·Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ° Π½Π° ΠΊΡΠ² ΡΠ° ΠΏΠΎΡΡΠ°Π²ΡΠ²Π° ΠΎΠ΄Π³ΠΎΠ²ΠΎΡΠ½ΠΈΠΎΡ ΠΊΠ»ΠΈΠ½ΠΈΡΠΊΠΈ Π»Π΅ΠΊΠ°Ρ β Ρ
ΠΈΡΡΡΠ³, Π²ΠΎ ΠΊΠΎΠΎΡΠ΄ΠΈΠ½Π°ΡΠΈΡΠ° ΡΠΎ Π°Π½Π΅ΡΡΠ΅Π·ΠΈΠΎΠ»ΠΎΠ³ ΠΈ ΡΡΠ°Π½ΡΡΡΠ·ΠΈΠΎΠ»ΠΎΠ³.
Π₯ΠΈΡΡΡΠ³ΠΎΡ ΠΏΠΎΠΏΠΎΠ»Π½ΡΠ²Π° ΠΎΠ±ΡΠ°Π·Π΅Ρ Π·Π° ΠΏΠΎΠ±Π°ΡΡΠ²Π°ΡΠ΅ ΠΊΠΎΡ ΡΠΎΠ΄ΡΠΆΠΈ:
ΠΠΈΠ΄ ΠΈ ΠΊΠΎΠ»ΠΈΡΠΈΠ½Π° Π½Π° ΠΏΠΎΡΡΠ΅Π±Π½Π°ΡΠ° ΠΊΡΠ²Π½Π° ΠΊΠΎΠΌΠΏΠΎΠ½Π΅Π½ΡΠ°/ΠΏΡΠΎΠ΄ΡΠΊΡ
Π‘ΡΠ΅ΠΏΠ΅Π½ Π½Π° ΠΈΡΠ½ΠΎΡΡ
ΠΠΈΡΠ½ΠΈ ΠΏΠΎΠ΄Π°ΡΠΎΡΠΈ Π½Π° ΠΏΡΠΈΠΌΠ°ΡΠ΅Π»ΠΎΡ
ΠΠΈΡΠ°Π³Π½ΠΎΠ·Π° ΠΈ Π°Π½Π°ΠΌΠ½Π΅Π·Π° Π·Π° ΠΏΡΠ΅ΡΡ
ΠΎΠ΄Π½ΠΈ ΡΡΠ°Π½ΡΡΡΠ·ΠΈΠΈ ΠΈΠ»ΠΈ Π±ΡΠ΅ΠΌΠ΅Π½ΠΎΡΡΠΈ
ΠΠ°ΡΠ° ΠΈ ΡΠ°Ρ Π½Π° ΠΈΡΠΏΡΠ°ΡΠ°ΡΠ΅
Π£ΡΡΠ°Π½ΠΎΠ²Π° ΠΊΠΎΡΠ° ΠΏΠΎΠ±Π°ΡΡΠ²Π° ΠΈ ΠΎΠ΄Π³ΠΎΠ²ΠΎΡΠ΅Π½ Π»Π΅ΠΊΠ°Ρ
Π‘Π΅ΠΊΠΎΡ Ρ
ΠΈΡΡΡΠ³ Π΅ ΠΏΠΎΡΡΠ΅Π±Π½ΠΎ Π΄Π° ΡΠ΅ ΠΏΡΠΈΠ΄ΡΠΆΡΠ²Π° Π½Π° ΡΠ»Π΅Π΄Π½ΠΈΡΠ΅ ΠΊΡΠΈΡΠ΅ΡΠΈΡΠΌΠΈ Π·Π° ΡΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ° Π½Π° ΠΊΠΎΠ½ΡΠ΅Π½ΡΡΠΈΡΠ°Π½ΠΈ ΠΡ Π²ΠΎ Ρ
ΠΈΡΡΡΠ³ΠΈΡΠ°ΡΠ°:
1.ΠΡΠ΅Π΄Π½ΠΎΡΡ Π½Π° Hg 80 Π³/Π» Π·Π° Π²ΠΎΠ·ΡΠ°ΡΠ½ΠΈ Ρ
ΠΈΡΡΡΡΠΊΠΈ Π±ΠΎΠ»Π½ΠΈ
2.ΠΡΠ΅Π΄Π½ΠΎΡΡ Π½Π° Hg 90-100 Π³/Π» ΠΊΠ°Ρ Π±ΠΎΠ»Π½ΠΈ ΡΠΎ ΠΏΡΠΈΠ΄ΡΡΠΆΠ½ΠΈ ΡΡΡΠ΅Π²ΠΈ, Π±Π΅Π»ΠΎΠ΄ΡΠΎΠ±Π½ΠΈ Π±ΠΎΠ»Π΅ΡΡΠΈ ΠΈ Π±ΠΎΠ»Π΅ΡΡΠΈ Π½Π° ΠΊΡΠ²Π½ΠΈΡΠ΅ ΡΠ°Π΄ΠΎΠ²ΠΈ ΠΊΠΎΠΈ Π²Π»ΠΈΡΠ°Π°Ρ Π½Π° ΡΡΠ°Π½ΡΠΏΠΎΡΡΠΎΡ Π½Π° ΠΊΠΈΡΠ»ΠΎΡΠΎΠ΄ΠΎΡ Π²ΠΎ ΡΠΊΠΈΠ²Π°ΡΠ°.
3.Π’ΡΠ°Π½ΡΡΡΠ·ΠΈΡΠ° Π½Π΅ Π΅ ΠΏΠΎΡΡΠ΅Π±Π½Π° ΠΏΡΠΈ Π²ΡΠ΅Π΄Π½ΠΎΡΡ Π½Π° Hg Π½Π°Π΄ 100 Π³/Π».
ΠΠ΅ΡΡΡΠΎΠ°, ΠΈΠ°ΠΊΠΎ ΠΊΠΎΠ³Π° ΡΠ΅ ΡΠΌΠ΅ΡΠ° Π΄Π΅ΠΊΠ° Π½Π΅ΠΌΠ° Π΄Π° ΡΡΠ±Π° ΠΊΡΠ² Π½Π° Π±ΠΎΠ»Π½ΠΈΠΎΡ Π·Π° Π²ΡΠ΅ΠΌΠ΅ Π½Π° ΠΎΠΏΠ΅ΡΠ°ΡΠΈΡΠ°ΡΠ°, ΡΠ΅ΠΏΠ°ΠΊ ΠΎΠ΄ΡΠ΅Π΄Π΅Π½ Π±ΡΠΎΡ Ρ
ΠΈΡΡΡΠ·ΠΈ Π±Π°ΡΠ°Ρ Π΄Π° ΡΠ΅ ΠΎΠ±Π΅Π·Π±Π΅Π΄ΠΈ Π½Π΅ΠΊΠΎΠ»ΠΊΡ Π΄ΠΎΠ·ΠΈ Π½Π° ΠΊΡΠ² Π½Π° ΠΊΠΎΠΈ Π΅ Π½Π°ΠΏΡΠ°Π²Π΅Π½Π° ΡΠ½Π°ΠΊΡΡΠ½Π° ΠΏΡΠΎΠ±Π° ΠΈΠ·ΠΌΠ΅ΡΡ Π΅ΡΠΈΡΡΠΎΡΠΈΡΠΈΡΠ΅ Π½Π° Π±ΠΎΠ»Π½ΠΈΠΎΡ ΠΈ Π½Π° Π΄ΠΎΠ½ΠΎΡΠΎΡ ΠΈ ΡΠ΅ ΡΡΠ²Π°Π°Ρ Π²ΠΎ ΡΡΠΈΠΆΠΈΠ΄Π΅Ρ 1 β 2 Π΄Π΅Π½Π° ΠΏΠΎΡΠ»Π΅ ΠΎΠΏΠ΅ΡΠ°ΡΠΈΡΠ°ΡΠ°
ΠΡΠ΅Π²Π°Π»Π΅Π½ΡΠΈΡΠ° Π½Π° HBsAg, Π°Π½ΡΠΈ HCV ΠΈ Π°Π½ΡΠΈ HIV ΠΊΠ°Ρ Π±ΠΎΠ»Π½ΠΈ ΡΠΎ Ρ ΡΠΎΠ½ΠΈΡΠ½Π° Π±ΡΠ±ΡΠ΅ΠΆΠ½Π° ΠΈΠ½ΡΡΡΠΈΡΠΈΠ΅Π½ΡΠΈΡΠ° Π½Π° Ρ Π΅ΠΌΠΎΠ΄ΠΈΡΠ°Π»ΠΈΠ·Π° ΠΏΡΠΈ ΠΠ»ΠΈΠ½ΠΈΡΠΊΠ°ΡΠ° Π±ΠΎΠ»Π½ΠΈΡΠ° Π²ΠΎ Π¨ΡΠΈΠΏ
Π₯Π΅ΠΌΠΎΠ΄ΠΈΡΠ°Π»ΠΈΠ·Π°ΡΠ° ΠΏΡΠ΅ΡΡΡΠ°Π²ΡΠ²Π° Π½Π΅ΠΎΠΏΡ
ΠΎΠ΄Π΅Π½ ΠΈ ΡΠ΅Π΄ΠΎΠ²Π΅Π½ Π΄ΠΎΠΆΠΈΠ²ΠΎΡΠ΅Π½ ΡΡΠ΅ΡΠΌΠ°Π½ Π·Π° ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΈ ΡΠΎ Ρ
ΡΠΎΠ½ΠΈΡΠ½Π° Π±ΡΠ±ΡΠ΅ΠΆΠ½Π° Π±ΠΎΠ»Π΅ΡΡ Π²ΠΎ ΡΠ΅ΡΠΌΠΈΠ½Π°Π»Π½Π°ΡΠ° ΡΠ°Π·Π° ΠΊΠΎΠΈ Π½Π΅ΠΌΠΎΠΆΠ½ΠΎΡΡ Π·Π° ΡΡΠ°Π½ΡΠΏΠ»Π°Π½ΡΠ°ΡΠΈΡΠ°. ΠΠΎΠΊΡΠ°Ρ Π½Π΅ΡΠΎΠΌΠ½Π΅Π½ΠΈΠΎΡ Π±Π΅Π½Π΅ΡΠΈΡ ΠΎΠ΄ ΡΡΠ΅ΡΠΌΠ°Π½ΠΎΡ ΡΠΎ Ρ
Π΅ΠΌΠΎΠ΄ΠΈΡΠ°Π»ΠΈΠ·Π° ΠΊΠ°Ρ ΠΎΠ²Π°Π° Π³ΡΡΠΏΠ° Π±ΠΎΠ»Π½ΠΈ, Π΅Π²ΠΈΠ΄Π΅Π½ΡΠ΅Π½ Π΅ ΡΠΈΠ·ΠΈΠΊΠΎΡ ΠΎΠ΄ ΠΈΠ½ΡΠ΅ΠΊΡΠΈΡΠ° ΡΠΎ Π²ΠΈΡΡΡΠΈΡΠ΅ Π½Π° Π₯Π΅ΠΏΠ°ΡΠΈΡΠΈΡ Π, Π¦ ΠΈ Π‘ΠΠΠ ΠΊΠΎΠΈ Π΄ΠΎΠ²Π΅Π΄ΡΠ²Π°Π°Ρ Π΄ΠΎ ΠΎΡΡΠ΅ΡΡΠ²Π°ΡΠ΅ Π½Π° ΡΡΠ½ΠΈΠΎΡ Π΄ΡΠΎΠ±. ΠΠΈΡΠΎΠΊΠ°ΡΠ° ΠΏΡΠ΅Π²Π°Π»Π΅Π½ΡΠΈΡΠ° ΡΠ΅ Π΄ΠΎΠ»ΠΆΠΈ ΠΈ Π½Π° ΡΡΠ»ΠΎΠ²ΠΈΡΠ΅ Π²ΠΎ ΠΊΠΎΠΈ ΡΠ΅ ΠΎΠ΄Π²ΠΈΠ²Π° ΡΠ°ΠΌΠ°ΡΠ° Ρ
Π΅ΠΌΠΎΠ΄ΠΈΡΠ°Π»ΠΈΠ·Π°, Π±Π»ΠΈΡΠΊΠΈΡΠ΅ ΠΊΠΎΠ½ΡΠ°ΠΊΡΠΈ Π½Π° ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΈΡΠ΅ Π½ΠΎΡΠΈΡΠ΅Π»ΠΈ Π½Π° Ρ
Π΅ΠΏΠ°ΡΠ°Π»Π½ΠΈ ΠΌΠ°ΡΠΊΠ΅ΡΠΈ ΡΠΎ ΠΎΡΡΠ°Π½Π°ΡΠΈΡΠ΅ ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΈ, ΠΊΠΎΠ½ΡΠ°ΠΌΠΈΠ½Π°ΡΠΈΡΠ° Π½Π° Π΄ΠΈΡΠ°Π»ΠΈΠ·Π½ΠΈΡΠ΅ ΠΌΠ°ΡΠΈΠ½ΠΈ ΡΠΎ ΠΈΠ½ΡΠΈΡΠΈΡΠ°Π½Π° ΠΊΡΠ² ΠΈΠ»ΠΈ ΡΠ΅ΠΊΡΠ΅ΡΠΈ. ΠΠΎΠ·ΠΌΠΎΠΆΠ΅Π½ ΠΏΠ°Ρ Π·Π° ΡΡΠ°Π½ΡΠΌΠΈΡΠΈΡΠ° ΡΡΠ΅Π±Π° Π΄Π° ΡΠ΅ ΡΠΌΠ΅ΡΠ° ΠΈ Π΄ΠΈΡΠ°Π»ΠΈΠ·Π°ΡΠΎΡ, ΡΡΠΎ Π½Π°ΡΡΠ°Π½ΡΠ²Π° ΠΏΡΠ΅ΠΊΡ ΠΏΠΎΠΌΠΈΠ½ΡΠ²Π°ΡΠ΅ Π½Π° Π₯ΠΠ ΠΈ Π₯Π¦Π ΠΎΠ΄ ΠΊΡΠ²ΡΠ° Π²ΠΎ ΡΠ»ΡΡΠ°ΡΠΈΠ»ΡΠ΅ΡΠΎΡ Π½ΠΈΠ· Π΄ΠΈΡΠ°Π»ΠΈΠ·Π½Π°ΡΠ° ΠΌΠ΅ΠΌΠ±ΡΠ°Π½Π°. ΠΠΎΡΡΠ΅Π±Π½ΠΎ Π΅ ΠΏΡΠΈΠΌΠ΅Π½Π° Π½Π° ΠΎΠΏΡΡΠΈ ΠΈ ΡΠΏΠ΅ΡΠΈΡΠΈΡΠ½ΠΈ ΠΌΠ΅ΡΠΊΠΈ Π·Π° ΠΏΡΠ΅Π²Π΅Π½ΡΠΈΡΠ° ΠΎΠ΄ Π₯Π΅ΠΏΠ°ΡΠΈΡΠΈΡ Π, Π¦ ΠΈ Π‘ΠΠΠ Π²ΠΈΡΡΡΠ½Π° ΠΈΠ½ΡΠ΅ΠΊΡΠΈΡΠ° ΠΊΠ°Ρ ΠΎΠ²Π°Π° ΡΠ°Π½Π»ΠΈΠ²Π° Π³ΡΡΠΏΠ° Π½Π° ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΈ