The author expresses fair doubts regarding effectiveness of existing procedures of rehabilitation of the companies on their way to overcome temporal financial difficulties. At the same time he recommends budgeting and well thought-out ways of building new rehabilitation system considering international experience. Building such system should be directed to transparency and effectiveness of procedures and assure business entities in solving temporary financial difficulties.

This article deals with the theoretical aspects of socialization of children in the gardens, as well as analysis of the performance of the work. Children with development delays were conductive work. Which consists of two parts diagnosis and correction. The following procedures used in the diagnosis, they are study of children`s self-awareness and polo age identification. Study of graphic and emotional expressiveness of children speech. During the year, the correctional work was conducted. At the end of the school year indicators of socialization of children with developmental delays have shown good results.

Principles of development of graphic user interface are considered in the article. Possibility of creation is described by comfortable and clear to the user of model of co-operating with software without the necessity of study of some special language. The authors, based on the analysis of development of user interface, pointed out a problem on bearableness of software on other operating systems, because a graphic interface essentially depends on the possibilities given by the operating system for his creation. The article is sanctified to the analysis of principles of creation of user interface. An attempt to identify factors that are a prerequisite for creating an effective user interface model was made.

The article discusses the procedures and rules for the consideration of civil cases in a special action procedure. Investigated the problems of civil cases in order of chapter 29 of Civil procedural law of the Republic of Kazakhstan. In particular, mandatory compliance by the parties in the case of pre-trial settlement of a dispute. Studying the current legislation, recommendations on its improvement are given.

The article is devoted to the actual problem of tooth loss and solving the problem through the development of tissue engineering. Tissue engineering is a set of methods and procedures aimed at the regeneration of biological tissues. It includes a triad of basic elements: stem cells, extracellular matrix or scaffold, growth factors and signaling pathways. An important role in solving the existing problems is associated with stem cells. Dental stem cells are capable of self-renewal and differentiation. Based on the analysis, it was found that each type of dental stem cells has its own characteristics and applications not only in dentistry, but also in other areas of medicine.

This work indicates the need for theoretical and practical features of the organization of state audit and financial control, developed proposals and recommendations for improving the procedures for state audit and financial control.

The article presents studies on the morphological picture of the blood of fish in a comparative aspect, depending on age and species. In recent years, the influence of anthropogenic factors on the ecosystem of water bodies has intensified. In this regard, the main direction of solving the problems of ichthy -epizootological situations is new areas in veterinary medicine, in particular, hematological recognition of shaped elements in the blood of fish. To identify and understand the state of the fish organism, which they reflect, the researcher must first of all correctly determine these forms of cells in the blood, especially this applies to white blood cells. Our review is brief and does not pretend to be completely complete literature data on this issue. All this together gives a complex morphological picture of the blood of fish, which is difficult to typify. Unlike higher vertebrates, fish lack bone marrow and lymph nodes, hematopoiesis occurs both in organs, which include reticular syncytium (gill apparatus, kidneys, lymphoid organ), and vascular endothelium of the gill apparatus and heart and spleen and, in some cases, intestinal mucosa. In bone fish, the anterior part of the kidneys is the main organ of hematopoiesis; hematopoiesis also occurs in the lymphoid organs and in the spleen. The purpose of this research is to study the morphological picture of the blood of fish in a comparative aspect, depending on age and species. 3-7 animals from each age group of fish were examined on average. To study the morphological composition of blood from fish, blood was taken from gill vessels and from the heart cavity. In the process of research, it was found that the peculiarity of fish is the presence in the blood of both mature and young red blood cells, red blood cells have nuclei. Bony fish have four types of myeloid cells at all stages of development, known in the hematology of higher vertebrates and humans. A distinctive feature of fish granulocytes is the ability to observe leukocytes in all successive stages of filling the cytoplasm with granules, and the nucleus of th ese cells is very rarely lobed. Unlike fish, in mammals it is very difficult to distinguish between the stages of development of basophils and eosinophils (myelocytes, juvenile, stab and segmented), since the segmentation of the nucleus is weakly expressed , and the number of granules does not increase as the cells mature. It can be noted that the studies initiated can contribute to determining the choice of hematological studies. Given the above factors, a detailed epidemiological classification of hematolo gical studies will be obtained. The research results make certain additions to the procedures of veterinary-hematological studies in the field of ichthyopathology. In the future, research will continue in the direction of hematological diagnosis of fish di seases and prerequisites will be created for a detailed epidemiological classification of hematological studies.

In the Republic of Kazakhstan a market economy, a democratic political system and a free civil society based on ideological, social and political pluralism are developing. This contributes to the development of constitutional norms and the diversity of new legal institutions that ensure the supremacy of the Constitution. These include the constitutional Council. In 2020, it's been twenty-five years from the date of adoption of the Constitution of the Republic of Kazakhstan and the creation of the constitutional Council of the Republic of Kazakhstan, ensuring the supremacy of the Constitution throughout the territory of the Republic. The constitutional Council of the Republic of Kazakhstan is not part of any of the three branches of government and is subject only to the Constitution of the Republic of Kazakhstan and the law. The purpose of this article is a comprehensive analysis of theoretical and practical issues of interaction between the constitutional Council of the Republic of Kazakhstan and other institutions of state power. In this regard, the article contains the results of the analysis of the foundations of the constitutional system of the Republic; constitutional supervision of the prosecutor's office; the institution, functions and instruments of power of the President, mechanisms of interaction of the Constitutional Council as a constitutional supervisory body with the President of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan. A comprehensive study of the activities of the constitutional Council of the Republic of Kazakhstan on the constitutionalization of current legislation is one of the current theoretical and practical problems. It is determined by the scale and quality of the current legislation adopted during the period of fundamental social reforms, the need to «correct» and improve it. In this regard, a significant role is assigned to the Constitutional Council, whose activities are subject to scientific analysis and reflection. In addition, the authors studied and revealed the line of interaction of the constitutional Council and other government institutions are considered in the areas of initiation of constitutional proceedings in the Council, organisational, legal, information procedures, determine the composition of the constitutional Council, overcoming the objections of the President to the constitutional Council's decision. The institutional method used in the article made it possible to show the essence and significance of the constitutional Council in the system of state authorities

In the conditions of the ongoing formation of a country with a market organization of public relations, the search for means and methods of unambiguous assessment of the qualification level of subjects of both educational and professional activities is becoming more and more urgent. The problem is the inconsistency of the paradigm and methods of assessing the knowledge and abilities of subjects. Purpose of the article is to develop proposals and recommendations to overcome difficulties in the development and implementation of the National Qualification System of the Republic of Kazakhstan. The method of content-genetic logic of ascent from the abstract to the concrete, a speculative language of functional and schematic images of thought was used. A comparative analysis was carried out and contradictions were revealed in the approaches to the development of the National Qualification System of the Republic of Kazakhstan of the Ministry of Education and Science of the Republic of Kazakhstan and the Ministry of Labor, Employment and Social Protection of the Population of the Republic of Kazakhstan. Numerous semantic terminological "gluing", incorrect definitions in the developed qualification documents of such keywords as activity, employment, work, labor, profession, position, knowledge, abilities, qualifications, etc. have been established. In order to eliminate the conceptual confusion and ambiguity of the approved normative documents, it is recommended to articulate their names in the same type of task-qualification format. Relevant examples are given. A special role in ensuring a high qualification level of all subjects belongs to teaching staff. Therefore, it is recommended to improve their functional literacy, update the pedagogical paradigm and develop a system for assessing the qualification level of education workers. To ensure the unambiguity, the conceptual status of the terms used in the qualification procedures, it is recommended to use together an innovative method of content-genetic logic and a speculative language of functional schematic images that allow visualizing, checking and correcting the concepts being constructed according to the criteria of morality, logic and consistency. As an example, the scheme of logical derivation and differentiation of the concepts of position, role, profession, specialty, position, as well as a typical unit of professional activity is given.

The sphere of taxation, ensuring the implementation by the state of the first stage of public financial activity is the mobilization of public funds, is the subject of close attention of scientists and increased public interest. The processes of tax reform taking place in the Republic of Kazakhstan show the dynamics of tax and legal regulation, implement a number of international standards in the field of tax relations, which cause an urgent need for theoretical understanding and thorough generalization, analysis and evaluation of new or significantly changed institutions of tax law. Tax administration has a procedural nature, which reflects the dynamics and statics of tax legal relations. From the standpoint of statics, tax administration is a set of all tax procedures provided for by tax legislation aimed at ensuring the receipt of tax payments to the relevant budgets. The purpose of the study is to determine the legal regulation of the procedures for fulfilling the obligation to pay taxes and fees by individuals and legal entities in the Republic of Kazakhstan by clarifying their legal nature, and bringing to administrative responsibility for non-fulfillment of this obligation. The methodological basis of the research is based on modern methods of cognition: dialectical, formal-logical, historical, comparative-legal, analytical-synthetic, system-structural, logical-legal. The article describes the legal regulation of the fulfillment of the obligation to pay taxes and fees in the Republic of Kazakhstan from the standpoint of statics (as a set of all tax procedures provided for by tax legislation, aimed at ensuring the receipt of tax payments to the relevant budgets) and dynamics (as the activities of relevant entities for the implementation of tax procedures). A distinction has been made between tax administration in a broad and narrow sense as: tax administration, which includes the whole set of procedures, including bringing to administrative responsibility for non–payment of taxes, as well as procedures for resolving tax conflicts in the mode of administrative coordination and in court; administration of tax payment - procedures for the payment of taxes and fees, the result of the implementation of which is aimed at all tax activities of the state, which ensures the actual receipt of funds to the budgets. The article also discusses a number of features of bringing legal entities to administrative responsibility for non-payment of taxes, within the framework of administrative proceedings.