№19/2012
Bobokh N. М.,
The interpretation of the concept “mechanism of real estate taxation” is propounded, its main structural elements are considered and the peculiarities of their functioning in Ukraine are analyzed.
Real estate taxation mechanism as a component of the state’s taxation mechanism
Demyanchuk О. І.,
Shevchuk N. А.,
The intergovernmental relations in Ukraine were examined in the article, the structure of local budgets system was analyzed and the ways to increase its independence were suggested. Also the necessity of administrative-territorial reform, as background for the budget reform, is proved.
Inter-budgetary relations Improvement as a mean to increase the local budgets autonomy
Desyatnyuk О. М.,
Investigational subjective a component in the structure of risks of taxation, certainly teoretiko-methodological tool of its study and, on his basis, principles which are specific reasons of display of subjective character of tax risks and form the tax conduct of subjects of taxation are selected.
Subjective component of Ukraine’s tax system development riskiness
Gupalovska М. B.,
The essence and features of budgetary control, analyzed the current state of budgetary control in Ukraine, there are problems and weaknesses in its implementation and outlining promising ways to improve.
Budgetary Control: The Present Realities and the Ways of Improvement
Ivanycka М. P.,
The analysis of the financial state of local budgets is conducted and exposed prospects them fiscal decentralization in the context of providing of financial safety of Ukraine.
Local budgets stabilization in the context of providing financial security of the state
Kaspruk А. Yu.,
Opportunity of municipal loans attraction as an alternative source of local budgets revenues is considered in the article. The author investigates main aspects of municipal loans market development.
Municipal loans as a component of budget revenues for the local budgets development
Коren' N. V.,
The analysis of structure charges budget is as an instrument of the budgetary adjusting. Certain basic problems and reasonable suggestion on the increase of efficiency of capital charges of budget.
Krupey N. S.,
The author focuses attention on the nature of taxes, their types and determines their basic functions. It is focused attention on the separation of positive and negative traits of taxes impact on the economy depending on their functions.
Кulay А. V.,
In sircumstances of the democratization of the society, for organisation of the governing, it is obligatory the providing of the local authorities with necessary financial resources for the execution of their duties what results impossible without the decentralization of the budget means.
Levytska S.О.,
Tymoshenko І. О.,
The influence of the first stage Ukrainian tax system reforming on innovation and investment development of Rivne regional economy is researched. Further optimizing actions for enterprise’s taxation based on the stimulation their business are proposed.
Tax system reforming as a component of regional innovation and investment development
Lytvenenko Ya. V.,
The article is considered the questions of taxation of natural persons in Ukraine in present conditions of development of economy and its features. On basis of made research is doing the analysis of exist system, its disadvantages and basic directions of improvement are distinguished.
Improvement of the Individuals' income taxation system in Ukraine
Roshylo V. І.,
Kovalevych D. А.,
In the article the problem questions of interbudgetary relations are examined and the ways of strengthening of financial samodostatnosti of local budgets are offered.
Serebryanskyy D.М.,
Novycka N.V.,
The article is devoted to research of global trends in energy subsidies, considered the impact of energy subsidies on energy prices, the volume of their consumption and ultimately the case for emissions of pollutants into the air. The analysis of dynamics and structure of energy subsidies in Ukraine, the ways of rationalization that will promote fiscal consolidation.
Sydorovych О. Yu.,
This article explores various methodological approaches of foreign and domestic scientists to evaluate the effectiveness of the functional units of the tax authorities and tax administration. The problems of calculation of performance indicators. The need to identify qualitative and quantitative criteria and international assessments.
Synchak V.P.,
Кrushynska А. V.,
The scientific approaches to disclosure of the essence of the tax stimulation are considered. Also it is propounded to distinguish the tax stimulation as an equipollent function of taxes. An author’s definition of tax stimulation is given. /p>
Retrospective of scientific approaches to the tax incentives interpretation
Tymoshenko М. V.,
Some tendency of state institutional management and budgetary-fiscal allocation are analyzed for period of 2000-2010 years. The obtained results can be used at settling of certain issues regarding the innovative development of economy.
Budget dynamics and certain aspects of the economy modernization
Shulyuk B.S.,
The problems of social and cultural policy in Ukraine in terms of economic transformation. The necessity of development and approval of budget policy strategies to ensure sustainable economic growth and social justice. Outlines the priorities of building a new model of the budget strategy of social and cultural development of society.
Аlmashiy Ya. І.,
The author discusses the features of tourism in the regional context. Defined and analyzed the effectiveness of components of tourism in Transcarpathion region. This study reveals the concept of efficiency and feasibility of tourism development of the tourism industry in the region.
Аntonyuk О. І.,
Мycak О. V.,
Оsadchuk Yu. М.,
In this article the system of information provision as part of financial management. Determined that the system of information support financial management in the enterprise – a set of elements that perform continuous and purposeful selection of relevant information indicator, oriented as to make strategic financial decisions and for effective ongoing financial management of the enterprise.
Informational provision system as an element of financial management
Аrtyushok V. S.,
The article outlines the basic approaches to defining the criteria of accordance of forestry enterprise strategic mission and goals. Defined parameters and mechanism for assessing the degree of achievement of strategic goals.
Аrtyushok К. А.,
In the article the resulted description of environmental conditions and resources of Ukrainian Polissya. Basic ecological and economic problems of use of regional natural resources is certain. Grounded necessity of development of method of complex ecological and economic estimation of the Polissya region natural resources.
Natural conditions and basic ecological-economic problems of the Ukrainian polissya nature use
Butov A. М.,
The paper gives an assesment of the current practice at industrial enterprises of outsourcing certain functions and business processes. The author presents tools and mechanisms for outsourcing. The causes and factors of outsourcing are identified.
Prerequisites and prospects of applying outsourcing to domestic enterprises activity
Heorhiyev V.A.,
In the article was researched the problem relating to the correlation of “object” and “subject of scientific research” on the example of research management’s process of the enterprise’s economical potential. It was offered the new approach concerning the methodology of the economical researches using the concept the “phenomenon” in place of the “subject of scientific research”. It was offered the model of methodology of management the economical potential with the phenomenological approach.
Object and subject in economic research: problems of methodology
Hluhova V.I.,
Chubka O.Yu.,
Essence and value of social security from industrial accidents and professional diseases are considered in the article; a structure and dynamics of charges of Fund of social security from industrial accidents and professional diseases are analysed; some ways of increase of efficiency of the use of facilities of this Fund are certain.
Honcharova V.H.,
In this article the modern consisting of innovative activity is considered of Ukraine. Basic obstacles which detain the process of stimulation of innovative regional development are resulted. The methodical going is improved near the choice of models of stimulation of innovative development of enterprises of regions which determine basic directions of institutive changes and forming of new інституцій in accordance with executable functions in the regional innovative system.
Davydov H.M.,
Chornovol О. М.,
The main objects of costs accounting, methods and responsibilities centers are determined in the article
Zharikova О. О.,
The article investigates the independent financial control of ship-repair facilities. The model of specific objects` audits – the fixed assets with not finally fixed term operation – is suggested.
Fixed assets with unestablished term of operation audit at the ship repair enterprises
Іzmayilova N. V.,
In-process on the basis of estimation of dynamics and structure of operating charges of ore mining and processing combines for 2009-2010, to consideration of reasons of one productive budget of enterprises, to dividing of charges into permanent and variable and on the basis of ранжировки of reasons after the degree of importance the circle of specialists which are responsible for the cutback of spending of enterprise in post-crisis operating of enterprises of горно-металлургического complex conditions is certain authors.
Каrmazina N. V.,
The article is about the process of integration interaction of large and small businesses. This process is represented as an economic-organizing model. Forms of integration processes of economic entities are studied in the article. Their advantages and disadvantages are analyzed in terms of the integration potential of small business enterprises.
Small enterprises’ potential integration at the regional level
Коval V. М.,
The article is dedicated to the possible solving ways of the liquidity-profit problem, as the main problem in the financial bank stability regulation. The solving of this question is becoming easier due to modeling. It is necessary to control liquidity simultaneously keeping the target income not only during the crisis scenario of economic development but also in every day regime.
Commercial bank liquidity-profitability: possible ways of solving a problem
Коsteckyy V.V.,
The article includes practical problems of implementation of financial controlling, the appropriateness of controlling as a tool for financial management company,the scheme financial controlling the functional orientation and approach to its implementation.
Financial Controlling in terms of Enterprise’s Financial Management System
Коstrychenko V. М.,
Problems in the sphere of price policy of agricultural commodity producers are considered. Essence and proposed algorithm of economic justification of price decision made by subjects of agrarian market are revealed.
Коshelyeva О. H.,
Іn the article essence financial-credit constituent infrastructure of support of small enterprise is exposed in Ukraine and organizational pre-conditions of its functioning are considered in modern terms.
Financial and credit components of small and medium enterprises support infrastructure in Ukraine
Куz'minska К. І.,
The paper considers the views of scholars on the concept of “production records”. The influence of organizational and technological peculiarities of a system of production accounting.
Production accounting in the management system of the ore mining and processing enterprise
Lеvytcka І. О.,
The basic cost components that form the retail tariffs for electricity consumers are analyzed. The components and sequence of audit procedures for internal operational audit staff salary settlements, as a basic element of pricing in the wholesale electricity market are grounded.
Internal audit of the pricing efficiency in the wholesale electricity market
Lеvytcka S. О.,
Аndryeyeva А. О.,
This article explores the essence of the concept of “accounting information”, defines the peculiarities of the economy of postindustrial society, the qualitative characteristics of accounting information and its role in post-industrial economy.
Accounting information and its role in the post-industrial economy
Lеvytckyy V. V.,
In the article the basic criteria influence of the state are analysed through taxation on the system of pricing enterprise at crisis situations in an economy and the system of the balanced economic providing socio-economic firmness enterprise is offered at the unstable terms of external environment.
Taxes influence on the pricing system of the enterprise and its socio-economic stability
Lehenchuk S.F.,
The problem of consideration of accounting as a special language have been analyzed. The directions for further research in this area have been grounded.
Маtviychuk L.Yu.,
The publication conducted an economic analysis of factors affecting the status and development of tourist resources, scientists examined the approaches to their classification, the proposed system of measures that can contribute to tourism development within the study area
Analysis of factors influencing the tourist resources condition and development
Маtyukha М. М.,
The basic conceptual approaches to management reporting, highlights the general and specific approaches to man agement accounting, certain requirements for management reporting.
The formation of Managerial reporting concept in terms of ICT development
Mykolyshyn М. М.,
Polish experience of banks functioning in the securities market as issuers of their own financial instruments is studied. Conditions of public offering of securities by Polish banks at Warsaw stock exchange are generalized. Suggestions for the banking system of Ukraine on optimization of emission of banks policy are justified.
Napadovska L. V.,
Маtyukha М. М.,
Conceptual principles and certainly principles and requirements of forming of the administrative accounting are considered in the article.
Оliynyk Ya.V.,
In this paper the regulation of the national accounting system small business sector in Ukraine and made an attempt to determine the direction of creating an enabling environment for the development of accounting systems of small businesses.
EVALUATION OF NORMATIVE AND LEGAL SUPPLY OF SMALL BUSINESS SUBJECTS ACCOUNTING IN UKRAINE
Оrlova V. О.,
Disclosed methodological concept of the development of small business in Ukraine. Proposed the recommendations to improve public policy in the field of entrepreneurship.
Pivnyak Yu. V.,
Pochechun О. І.,
Sukha М. S,
In the article the need of research of theoretic aspects and methodology of a system approach use for ensuring the financial security of an enterprise is provided.
SYSTEM APPROACH TO THE ENTERPRISE’S FINANCIAL SAFETY PROVISION
Poznyakovska N. М.,
In the article defines implementation of new financial reporting of budgets and suggests directions of improvement of the financial reporting of budgets on the Statements of International Public Sector Accounting Standards basis.
Pozov A. Kh.,
In article are considered principles of construction of system of account-analytical maintenance of the management reporting in interrelation of two positions: definitions of a format of the management reporting and definition of an order of formation of its indicators.
ACCOUNTING AND ANALYTICAL SUPPLY OF INTERNAL ECONOMICAL (MANAGERIAL) REPORTING
Pushkar' І. V.,
In the article approaches to the realization of processes of the reengineering system of forming and increase of competitive edges of enterprises regional, that it is related to intensification of potentials of the system universal functioning are reasonable. It is well-proven that a dominant in proceeding in the functions of enterprises is providing of алокаційної efficiency of resources and profits, that does possible realization of optimum innovative investment model of regional development.
REENGINEERING OF REGIONAL ENTERPRISES COMPETITIVE ADVANTAGES DEVELOPMENT SYSTEM
Svirko S. V.,
Оsadcha О. О.,
The methodological and organizational approaches of forming information flows of activity of national subjects explores in this article. The criteria of efficiency of information resource in a post-industrial economy are grounded.
Slyusarenko К. V.,
Romanyuk І.,
This article deals with the nature of funds and sources they are formed with. Also the situation of financing of the mining and metallurgical industry in Ukraine is evaluated and its problems are identified.
Stashchuk О. V.,
Аndriychuk М. P.,
Formation of mechanism of adaptive properties of financial system of enterprise now is very topical. It is caused first of all by need of localization of different kinds of external and internal threats, which act as destabilizing effect to the financial activity of enterprise
EXTERNAL AND INTERNAL THREATS TO ENTERPRISES’ FINANCIAL SAFETY
Stashchuk О. V.,
Hrycenyuk А. V.,
In this article a generalized treatment of capital enterprise as an economic category is formulated, the mechanism of optimizing the structure of equity capital of Ukraine is defined and characterized, ways to improve the financing of and minimize the average cost of equity capital of the company are proposed.
ENTERPRISE’S CAPITAL STRUCTURE IN THE CONTEXT OF ACHIEVING ITS FINANCIAL STABILITY
Тvardovska L. М.,
Pivnyak Yu. V.,
Chabanenko М. V.,
In the article the economic security of household is determined and its place in economic and financial security is investigated.
THE PROBLEM OF DEFINING HOUSEHOLDS ECONOMIC SECURITY IN THE CONDITIONS OF MARKET ECONOMY
Ткаchanko S. А.,
Clarifies the current practice of accounting in, identified weaknesses and proposed to strengthen attention to the account of both the design of control systems, and from a party users of financial information to improve the efficiency of industrial companies operating control systems.
OF MODERN ACCOUNTING PRACTICES CHARACTERISTICS IN THE SYSTEM OF ENTERPRISE MANAGEMENT
Тоmіlin О. О.,
Тhe modern state and prospects of development of Ukraine the sugar industry are shown in the article. Basic problems are certain, the ways of revival of sugar industry are offered.
CURRENT STATE AND PROSPECTS OF SUGAR INDUSTRY DEVELOPMENT IN UKRAINE
Kharchuk Yu.Yu.,
In the article certainly is essence of financial stability of state higher educational establishments in Ukraine. And also the features of account of it are considered base constituents.
Tsarenko О. V,,
In the article it is offered technology of management of realization of mechanism of introduction of аутсорсингу, the stages of implementation of which foresee the selection of optimum organizational, finance – economic tool for providing and authentication of parameters of high-quality conduct of enterprise during realization of processes of businesses in accordance with certain having a special purpose orientate of development.
Chumak О. V.,
Savchenko І. H.,
The article considers the procedure of the organization of enterprise in the aspect of the accounting policy formation through the prism of its interaction with the management system. The procedures of enterprise formation were systematized in the following directions: forming of the information in the accounting system, transfer of information flows to the owners and managers, given the demands of the latter, at the time of designation of the accounting model.
CONCEPTUAL BASICS OF DEVELOPING ACCOUNTING SYSTEM IN THE MANAGERIAL STRUCTURE OF THE NEW BUSINESS
Shkulipa L.V.,
In the article are considered the necessity of social orientation of record-keepingto worker.comparison of sociallabour relations is conducted in soviet time and presently. It is certain, what place was occupied by a record-keeping and worker at socialism and at democracy.
Yurchenko О. А.,
In the scientific article explores the role of the method documentation in the system of accounting other operating expenses; reviewed the list of source documents necessary to reflect other operating costs, in terms of sub-accounting; offer custom designed original documents that served as the basis for the accumulation of costs for research and development new pharmaceutical product.
Аverkyna M. F.,
Essence of steady development of city is exposed in the article, semantic content of existent urbanism’s theories is analyzed. Certainly influence of sustainable development of cities in the urbanism’s theories is defined.
THE INFLUENCE OF THE STABLE CITY DEVELOPMENT THEORY ON THE URBANISTIC THEORIES
Davydyuk Т. V.,
Solved the problem caused by lack of theoretical and methodological developments in accounting costs in terms of components of human capital, which does not provide a harmonious relationship with the accounting system of human capital.
ACCOUNT INFORMATION IN THE SYSTEM OF HUMAN CAPITAL MANAGEMENT
Drach O. І.,
The article notes the problem of assessing the relevance of stimulation. A system of indicators to assess the state of stimulation of the employees.
THE ACTUAL PROBLEMS OF EVALUATING ENTERPRISE’S EMPLOYEES STIMULATION
Каrlin М. І.,
In the article it is suggested to use new principle of financing social charges in a country with the insufficient level of democracy in the conditions of economic crisis, which it is suggested to name аnti-optimum of Pareto, law of proportional reduction of income.
Меkh L. М.,
Shevchenko О. S.,
In the article the modern state of pension funds in Ukraine and their influence on an economy has been described. The dynamics of development of unstate pension funds is analysed after the basic indexes of their development and recommendations in relation to subsequent stimulation of development of the story pension system are given.
NON-GOVERNMENTAL PENSION FUNDS: THEIR STATUS AND INFLUENCE ON THE ECONOMY OF UKRAINE
Тоpishko N.P.,
The necessity of deepening the theory of social protection on the basis of the category of “alienation” as a sign of deep social and economic relations in society have been investigated in the article. The level of alienation is seen as a measure of social responsibility of subjects of economy.
Аlekseyenko L. М.,
Stec'ko М. V.,
Radova N. V.,
Theoretical-essential principles of institutional investors in forming a new economic order. The regularities and contradictions that characterize the current situation and characteristics of institutional investors in Ukraine and the possibility of financial marketing in the development of modern techniques based on model structures, design of distribution channels, pricing policies and the study of behavior of investors. Recommendations for the prospects of institutional investors in the financial services market in terms of securitization and financial engineering to minimize financial risks.
Аndros S. V.,
The influence factors on the stability of liberalization and competitive position of domestic banks. Revealed differences related to the stiffness of competition, based on studies of institutional and structural reforms of financial and credit relations in terms of liberalization. The main directions of domestic financial markets in times of financial liberalization.
Bondarenko L. А,,
The article discusses the problem of the effectiveness of external problem assets of the banking system of Ukraine by sanation system. Study the international experience sanation banks and state companies managing problem assets. The advantages and disadvantages of a sanation bank in Ukraine.
SANCTUARY BANK AS AN INSTRUMENT FOR SANITATION OF UKRAINE’S BANKING SYSTEM PROBLEMATIC ASSETS
Herasymchuk V.H.,
Reasons of display of inertia scenario of innovative regress are investigated in Ukraine. Foreign experience is generalized in financing of the programs of innovative development (USA, EU, CIS). It is marked on the necessity of bringing in of direct foreign investments for the priority spheres of economy, and also for expansion of international scientific and technical cooperation.
Hordiyenko V. О.,
The of a particular branch pattern of industrial production must get around proportions, which have the developed countries and countries with a transitional economy, which attained the economy growing as a result of realization of active credit policy of banks, economic.
BANKING SYSTEM CREDITING POLICY IN THE CONTEXT OF NATIONAL INTERESTS OF UKRAINE
Hruzevych І.Т.,
Тrachuk I. А.,
The article summarizes the theoretical aspects of the lending activity of banks in financing corporations, analyzes trends in bank lending in Ukraine in 2009-2011, respectively, identified problematic aspects in the credit activity of banks in Ukraine and ways to address them.
THE PECULIARITIES OF COMMERCIAL BANKS’ CREDIT ACTIVITY IN UKRAINIAN CORPORATIONS’ FINANCING
Hudz' Т. P.,
The article analyses reasons of revaluation and devaluation of national currency are on the basis of generalization of domestic and world experience. The mechanism of influence of fluctuations in rate of exchange is considered on activity of exporters and importers. For both the state and the enterprises offered ways of warning and minimization of consequences of unfavorable change of course of exchange.
CAUSES AND CONSEQUENCES OF THE NATIONAL MONEY UNIT EXCHANGE COURSE ALTERATION
Dzhusov А. А.,
The features of the modern securities market have been considered. Particular attention has been paid to the processes of mergers and merger of stock exchanges, leading to the formation of exchange alliances. The dynamics of stock exchange capitalization of the major regions of the world in the last 11 years has been investigated.
Dmitriyeva Е. N.,
The author has determined the key concepts that form the theoretical basis of the essential concepts of competition and the range of their use. Their interconnectionis manifested in the unity of the object of research – the competition as a mechanism of interaction between market actors.
Zasanska S.V.,
The questions of the electronic financial markets and payment systems functioning are considered in the article.
ANALYSIS OF ELECTRONIC PAYMENT SYSTEMS ON THE FINANCIAL MARKET
Іvasyshyna N. В.,
Маlashenko Yu. А.,
The article reviews the main factors influencing the risk of accidents and their classification in order to use the construction of insurance tariffs for mandatory insurance of civil liability of vehicle owners.
FACTORS INFLUENCING THE PROBABILITY OF ACCIDENTS AND INCLUDED IN TARIFFICATION
Кlimchyk V. V,,
Options at the nature of foreign trade security, its components, the need for security, possible threats and consequences of them are considered in the article.
UKRAINE’S FOREIGN TRADE SECURITY AS A COMPONENT OF THE STATE ECONOMIC SECURITY
Коzak H. О.,
The article deals with planning level of tax burden as a method of control the effectiveness of commercial bank. The author studied approach and highlighted the level of the hierarchy requirements for the planning level of tax burden by commercial banks.
TAX BURDEN LEVEL PLANNING AS A METHOD OF COMMERCIAL BANK ACTIVITY EFFICIENCY CONTROL
Коrniyenko О. V.,
In the article the definition of the concept “transfer pricing” is considered and the own interpretation of this economy category is suggested; the specifics of the transfer pricing introduction in Ukraine are determinated; the positive and negative concequences of the transfer pricing introduction in national banks are established.
IMPLEMENTATION OF TRANSFER PRICING IN UKRAINIAN BANKS AND ITS CONSEQUENCES
Кryvycka О. R.,
Chychylinskyy М. V.,
The article has considered a theoretical base of insurer actual solvency margin forming in Ukraine and possible reserves of its increase.
Кryshchuk Yu. V.,
The description of the most expedient modern leverages of investment sphere of territory with the purpose of their perfection is described in the article. The essence of investment mechanism from the increase of the economic potential of regions is elucidated.
INVESTMENT COMPONENT OF TERRITORIAL SYSTEMS’ SOCIAL AND ECONOMIC DEVELOPMENT STIMULATION
Кuz'myak О. М.,
This article explores the organizational and functional providing banking risk management in national banking system and proposed ways to improve it for effective management of banking institutions.
FUNCTIONAL SECURITY IMPROVEMENT OF RISK-MANAGEMENT IN BANKS OF UKRAINE
Nоvak S.М.,
The article discusses the causes and mechanism of synthesis of interest rate swaps; the specification describes a simple interest rate swap interbank market; developed a mathematical model of pricing fixed rate currency swap; practical recommendations for the quotations of interest rate swaps.
Окsenyuk К. І,
Theoretical and methodological basis for the formation and development of clusters are researched. international experience of their formation and effective functioning are analyzed. The association in clusters of enterprise determined.
Potyshnyak О. М.,
Certainly concept vehicle of innovative development and theoretical bases of development of strategy of innovative development of marine point-of-sale ports are formulated. The priority aims of innovative development of marine ports of Ukraine are certain. The features of development of strategy of innovative development of marine point-of-sale ports are selected.
INNOVATIVE ORIENTATION OF THE MARINE TRADE PORTS DEVELOPMENT STRATEGY
Savych V. І.,
Levandivs'kyy О. Т.,
The features of functioning of financial instituciy are considered in the system of the mortgage crediting of agricultural commodity producers. Grounded forming of organizational pre-conditions of the mortgage crediting of agricultural commodity producers.
FINANCIAL INSTITUTIONS IN THE MORTGAGE LENDING OF AGRICULTURAL PRODUCTS MANUFACTURERS
Smolenyuk R.Р.,
The features of functioning of financial instituciy are considered in the system of the mortgage crediting of agricultural commodity producers. Grounded forming of organizational pre-conditions of the mortgage crediting of agricultural commodity producers.
FORMATION OF AGRICULTURAL PRODUCTION INVESTMENT POTENTIAL IN UKRAINE
Stecyuk V. М.,
Тоlstenko О. Yu.,
Examined the peculiarities of growing and development of obligatory insurance in Ukraine, determined basic conditions of its realization and role in securing by insurance protection for some categories of citizens.
THE REASONING OF THE MANDATORY INSURANCE RESTORATION NECESSITY IN UKRAINE
Chkan І. О.,
The issue of the day of development of voluntarily medical insurance is considered in Ukraine. The modern state of voluntarily medical insurance is described and the ways of his further development are offered.
Shavarina М. P.,
The Article is devoted the problems of the state pension insurance in the conditions of reformation at availabletion of deficits the financial resources.
PROBLEMS OF REFORM OF PENSION INSURANCE IN UKRAINE AND PROSPECTS FOR ITS FURTHER DEVELOPMENT
Shendryhorenko M. Т.,
Коndratenko О. О.,
The Article is devoted the problems of the state pension insurance in the conditions of reformation at availabletion of deficits the financial resources.
FIXED ASSETS ACCOUNTING ISSUES UNDER THE CONDITIONS OF THE TAX CODE IMPLEMENTATION IN UKRAINE
Shymko О. V.,
The tendencies, problem aspects of the formation and development of the venture capital market are analyzed. The main directions and perspectives of further development of the venture capital market in Ukraine are fixed. Keywords
VENTURE INVESTMENT AS AN IMPORTANT DIRECTION OF INNOVATIVE ACTIVITY INTENSIFICATION IN UKRAINE
Hurnak О. V.,
The features and development of Allingham-Sandmo tax evasion model are investigated. It is proposed tax evasion model which generalizes existing approaches and takes into consideration the tax systems and tax control parameters, transaction costs and taxpayer morale simultaneously.
DEVELOPMENT OF THE THEORETICAL MODELS FOR TAX BEHAVIOUR STUDY
Dzyubanovska N.V.,
The dynamics of credits assignment was analyzed. The prognosticated econometric models of the processes of credits assignment and debts were formed. The effectiveness of crediting process was investigated and the probability of the credits returning was found. The optimal level of commercial bank income was analytically calculated. The conceptions of the debtor creditworthiness were discussed.
QUANTITATIVE ASSESSMENTS OF THE BANK’S CREDITING PROCESS AND PROFITABILITY
Zablockyy Т. М.,
In the paper the properties of the minimum VaR assets portfolio risk estimator are considered. Using the assets of three Ukrainian firms it is shown that the conditional density plot of portfolio VaR estimator is asymmetric and the heavy tails exist. Moreover the two-sided confidence interval is relatively narrow in comparison with the unconditional one.
PLANNING RISK IN TERMS OF PORTFOLIO INVESTMENT IN UKRAINIAN ECONOMY
Каrmelyuk H. І.,
Based on data of 2001-2010 years a range of economic and mathematical models depending on the volume of agricultural output in total and by categories’ output to its investments was conducted and the efficiency of investment was determined. The econometric model of a log’s distribution with a delay into four-six years was proved.
Коnonenko А.F.,
Тоdoseychuk H.S.,
The article has shown the results of the V. S Kromonov’s methodic adequacy according to the definition of its influence on the banking establishment financial result taking into consideration the factor of the informational importance, which is given by banks; the suitable mathematical model, which allows to commit the administration of the banks financial result, has been built.
Novoseleckyy О. М.,
Lopacka І. V.,
There was made a short-term forecast of consumer prices index for goods and services in Ukraine on the basis of five-ply perceptron of neuro-fuzzy network ANFIS.
FORECSTING OF THE INFLATION LEVEL IN UKRAINE ON THE BASIS OF FUZZY NEURAL NETWORKS
Piskunova О. V.,
The article presents economic-mathematical model of small-scale enterprise total taxation estimation and model of small-scale enterprise tax loading estimation with a glance of shadow activities. These models give the opportunity to investigate influence of different shadow activities variant of the small-scale enterprise on the decrease of aggregate tax rate with a glance of different taxation variants. The changes of tax burden of small enterprises after adoption of the Tax code are researched.
TAX REFORM AND SMALL ENTERPRISES DEVELOPMENT STIMULATION IN UKRAINE
Petrushevskyy Yu.L.,
In article the comparative estimation and certain main differences of concepts “financial planning” and “financial forecasting” is lead, the basic methods which are used by the domestic and foreign enterprises in financial planning and forecasting are analysed. On the basis of the analysis of financial relations in housing and communal services sphere the conclusion concerning an inefficiency of methods of planning applied today and management is drawn. The made proposals concerning working out and realisation of strategic plans for development of the enterprises of branch.
Khayluk S. О.,
The expediency of using the two-stage model of the banks evaluation is proved in the article. The developed model is based on data envelopment analysis with fuzzy parameters.
TWO-STEP MODEL OF THE BANKS ACTIVITY EFFICIENCY EVALUATION WITH CONSIDERATION OF URBAN PARAMETERS
Yazlyuk B. О.,
Basic essence and technologies of forming and use of investments is considered at forming of innovative projects. Certainly principles of realization in the conditions of vagueness of future economic situation.
