№20/2013
Аverkyna М. F.,
The authors elucidate the sites’ content category of “development.” Theoretical foundations of the city and formed his criteria.
Коzaк L. V.,
The assessment of peculiarities of agriculture as a branch has been conducted in the article. The influence of the peculiarities on formation of effective strategies of the agricultural enterprises has been determined. The author synthesizes and defines branch factors which are the most important and relevant in formation of the strategical priorities of the agricultural enterprises, and particularly their market positioning.
Кravchuk N.Ya.,
The problem of the state sovereignty, the future of which has become an important subject of scientific discourse within the epoch of globalization, has been explored. The objective necessity of the state in the economic processes regulation has been proved. The dialectics of the state economic functions has been discovered, and the roles of regulation and stabilization under the circumstances of global financial misbalances have been reasoned. The functional assignment and the institutional role of the state in the basic construction of a new global architecture in the context of “globalization failure” have been proved
SOCIALLY RESPONSIBLE STATE IN THE CONTEXT OF THE GLOBAL FINANCIAL IMBALANCES CORRECTION
Levytska S. О.,
Solodkey V.O.,
In the article problematic questions of national development in the context of its economic, ecological and social components are examined. Approaches of sustainable development strategy implementation taking in to account international experience and possibilities of its introduction in Ukraine are given.
THE ESSENCE AND SIGNIFICANCE OF SUSTAINABLE DEVELOPMENT IN THE CONDITIONS OF THE MODERN ECONOMY
Теrekhov Ye. М.,
This paper presents and analyzes the positive and negative consequences of globalization on the economy of Ukraine, and also discussed ways of solving problems related to the participation of Ukraine in this process.
UKRAINE’S ECONOMIC SYSTEM EVALUATION IN THE CONTEXT OF GLOBALIZATION PROCESSES INFLUENCE
Тоmilin O. О.,
In the article the analysis of sugar beet industry is revealed. The problems of the development of the sugar market are shown. The ways of overcoming crisis in sugar beet industry are presented. The quality management system of sugar beet sub complex of agrarian sphere of economics is determined
Тоpishko I.I.,
The thesis of the crisis of contemporary neo-liberalism and the Washington policy consensus, which is based on it, have been justified in the article. Possibility to overcome the current crisis is seen in the context of changing the existing model of socio-economic development.
ECONOMIC CRISIS AS A REFLECTION OF THE ECONOMIC POLICY AND ECONOMIC THEORY CRISES
Topishko N.P.,
The definition of globalization, its ways of realization and consequences for social policy has been described. Peculiar features of social protection schemes of enhanced countries and its reforms after world crisis in 2008 are analyzed.
SOCIAL ORIENTATION OF STABILIZATION MEASURES IN EU COUNTRIES: PROBLEMS AND PERSPECTIVES
Tsarenko М. О.,
The regional problems and factors which influence negatively on the efficiency of institutional and management measures in regional investment program have been investigated. It has been proved that regional investment programs are the instrument of increasing the management efficiency of regional investment activity.
REGIONAL INVESTMENT PROGRAMS AS AN INSTRUMENT TO IMPROVE INVESTMENT MANAGEMENT EFFICIENCY IN REGIONS
Chyrak I. М.,
The article discusses the features of monetary policy in countries with different socio-economic development levels. The advantages and disadvantages of basic types of monetary regimes are analyzed and conclusions about the advisability of their introduction in countries with emerging markets are made.
MONETARY POLICY IMPLEMENTATION FEATURES IN COUNTRIES WITH DEVELOPING MARKETS
Аmbryk L.P.,
To find out the state participation in system support of economic growth in Ukraine by means of fiscal instrumentarium the linear and nonlinear economic and mathematical models are constructed in the article. The priorities for budget funding and the spheres of tax incentives are determined
MODELING OF SYSTEM SUPPORT FOR ECONOMIC GROWTH IN UKRAINE BY MEANS OF FISCAL INSTRUMENTARY
Vasylevska H.V.,
Valihura V.A.,
In the article it is considered theoretical features, the world experience and the pragmatics of using of municipal borrowing in Ukraine. Proposed mechanism to determining the financial effect of the use of municipal borrowing and optimization mechanism using their
Volkovets Т. V,,
The article defines the stages of the evolution of environmental payments forms which were applied in Ukraine in different periods of its historical development. Preconditions and consequences of the establishing of environmental tax were analyzed.
PECULIARITIES AND PRECAUTIONS FOR ENVIRONMENTAL TAX INTRODUCTION IN UKRAINE
Hurnak О. V.,
Hrosu N. V.,
Tax burden is an important macroeconomic indicator, which determines targets of state tax policy. The paper investigates the determinants of differentiation of the tax burden among OECD countries.
SOCIO-ECONOMIC AND INSTITUTIONAL FACTORS OF THE TAX BURDEN FORMATION IN OECD COUNTRIES
Demyanchuk О. I,
The article reveals methodological approaches to determining the nature of the financial capacity of local budgets. The author points to the dominance of the resource concept of proving category “financial capacity” in the conditions of the absence of systematic approach. The article contains the actual definition of the financial capacity of local budgets and proves of its components. It also determines the importance of this study in the introduction of program-oriented budget planning.
THEORETICAL BASIS OF THE LOCAL BUDGETS’ FINANCIAL POTENTIAL AND ITS COMPONENTS
Denysenko S. А.,
It is offered to methodical approach to forming of regional industrial policy through the improvement of institution instrument of the tax planning of the product economic systems in accordance with strategic purpose of industrial growth of the spatial systems of country. Certainly design of mechanism of the tax planning of obligations of subjects times menages which foresee the leadthrough of complex measures in the field of the economic adjusting of reproductive processes in the regional economic system .
Коlyada Т. А.,
The article is devoted the analysis of the state of the financial providing of implementation the state of social functions in the post-crisis economy of both leading countries of the world and Ukraine. The special attention is spared balancing of volume of social functions of the state with financial possibilities of budget and search instruments of stimulation in private social investments.
Оsypenko S. О.,
The mechanism of the financial providing of budget of development of local budgets of Ukraine is analysed in the article. Events offer in relation to strengthening of financial bases of budgets of development of local authorities.
LOCAL GOVERNMENT DEVELOPMENT BUDGET AS THE BASIS OF EXTENSIVE SOCIO-ECONOMIC AREAS’ REPRODUCTION
Spasiv N.Ya.,
Martynyuk V.F.,
The article analyzes the formation and implementation of social expenditures of local budgets, highlights trends execution of expenditures of Ternopil in crisis and post-crisis periods.
Filippova S. V.,
Maslennikov Ye. I.,
Ivanova K. V.,
In a scientific article the history of the formation duties in Ukraine with the Kievan Rus to the present. The stages of development of customs in Ukraine, as well as government regulation of the customs system of Ukraine. Particular attention is given to a step change in customs, caused by changes in the political, economic and social situation in Ukraine in the period of her as independent state
Galetska Т. I.,
The level of technical equipment of local farmers has been investigated. On the basis of social survey, conducted by the author, the usage of leasing by agricultural factories – lessees of the National Joint Stock Company “Ukragroleasing” in Lviv region has been analyzed. The factors that hinder the development of agricultural leasing as well as the possibilities of its wide usage have been explored in the article by the author.
Heorgiyev V. А.,
In the article were offered the basic concepts of the scenario approach for economic potential of enterprise
FORMATION OF THE SCENARIOUS APPROACH CONCEPT IN TERMS OF ENTERPRISE’S ECONOMIC POTENTIAL MANAGEMENT
Huzhavina I.V.,
In article the basic methodical aspects of the analysis of a financial condition of the enterprise are considered, stages of definition of a financial condition of the enterprise both the revealed lacks and the further ways of their elimination are considered.
IMPROVING THE ANALYSIS AND DEFINITION METHODICS OF ENTERPRISE’S FINANCIAL STATUS
Zhavoronkova H.V.,
Kylivnyk I.S.,
The article presents the results of research in the management of intangible assets and of organizational-economic mechanism of intangible assets management companies to improve the efficiency of use of intangible assets of the company.
Каrlin М. І,
Ivanchuk N.V.,
The category “social taxes” has been substantiated, the necessity of including them to the revenue of Ukrainian state budget has been proved, administrative and managerial costs for the state specialised funds during 2007-2012 have been investigated, ways of costs rationalization have been offered, and the expediency of Single social fund creation on the base of Pension fund and other social funds has been shown.
Klapkiv Yu. М.,
Klapkiv L. М.,
The article deals with the peculiarities of state financial support to the agricultural business in Ukraine through subsidizing agricultural crop insurance, and the key of the dominant support in developed countries
FUNDAMENTAL DOMINANTS OF AGRICULTURAL BUSINESS FINANCIAL SUPPORT BY STATE
Кryvytska О. R.,
The article systematized approach domestic and foreign scholars about the nature of the category “financial stability”. It is shown the relationship categories of “financial stability”, “financial security”, “solvency”.
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SYSTEMIZATION OF APPROACHES TO THE ESSENCE OF THE INSURANCE COMPANY FINANCIAL STABILITY
Кrot L. М.,
In the article consisting of financing of credit establishments zemstvo’s is examined of the second half XIX – at the beginning of XX age. The special attention is spared support of societies which was instrumental in an agricultural production.
CREDIT INSTITUTIONS FINANCING BY “ZEMSTWA” (on materials of the Poltava province)
Кulyk R. R.,
Кulyk Yu. R.,
In the article grounded necessity of research of concept “financial safety of subektiv menage”, the existent going is analysed near his interpretation. Approach of the systems is offered at consideration of essence of financial safety of subektiv menage.
Моkrytska A. B.,
The article reviews the theoretical foundations of financial health. The place of health care finance in the financial system of Ukraine. Outlines the problems of financial relations in health care.
HEALTH PROTECTION FINANCES: THEORETICAL APPROACHES AND ORGANIZATIONAL PROBLEMS
Моroz О. S.,
In the paper main approaches to definition of innovative development are considered and more thorough definition of this idea is proposed. The author has analyzed the essence concept of “innovative development”, identified its main peculiarities and proposed the system of its components.
ENTERPRISE’S INNOVATIVE DEVELOPMENT : THE ESSENCE AND PROBLEM OF COMPOSITION PARTS DEFINITION
Nаbok Ye. V.,
Summary. In article evolution of scientific understanding of the concept “fixed assets” is studied. The main distinctions between such categories, as “fixed capital”, “fixed funds” and “fixed assets” are defined.
SCIENTIFIC APPROACHES TO UNDERSTANDING THE ESSENCE OF THE "FIXED ASSETS" CONCEPT
Оliyevska М. H.,
The article analyzes the basic features of investing in human recourses are explored due to the sources of financing (state, house holding, enterprises). A necessity of forming a new concept of human capital development is identified.
Proskurina N. М.,
Brovko N. I.,
The paper explores the dynamics of wage arrears in the Ukraine. The problems of the current state of arrears of wages and directions of its maturity
CURRENT STATE AND DIRECTIONS FOR SALARIES PAYMENT STABILIZATION IN UKRAINE
Savchenko О. S.,
Cyhan R. M.,
Essence of the Balanced Scorecard (BSC) is exposed in the article, expedience of its use is considered on enterprises, the variant of improvement of the system is offered and the algorithm of achievement of strategic aims of enterprise is developed by BSC.
ACTUALITY OF THE BALANCED INDICATORS SYSTEM APPLICATION IN UKRAINIAN ENTERPRISES
Chuchuk Yu. V.,
The article analyzes the dependency on energy consumption compressor station depending on the results, and to analyze the feasibility of operating certain types of aggregates, depending on the energy markets.
Bereslavska О. I.,
The article deals with the mechanisms of regulation of the international exchange. Analysis of regulatory practices such famous reserve currencies like the U.S. dollar and the euro.
Bolhar Т. М.,
The analysis of the distressed debt regulation in banks is done use of bank offices collecting tools aimed at reducing problematic portfolio. Soft-colection, main objectives and principles are analyzed.
UKRAINIAN BANKS’ PROBLEMATIC DEBTS PAYMENT AT THE EARLY STAGES OF THE COLLECTION
Velykoivanenkо H. I.,
Lukyanova K. Yu.,
Main features of the asset management of commercial bank and the influence of key factors on the quality of their structure are analyzed in the article. The necessity of applying information technology to improve asset management in Ukrainian banking institutions is proved. The authors emphasize the problems in asset management and the need to change the current active operation management model of a commercial bank radically
PECULIARITIES OF COMMERCIAL BANK’S ASSETS MANAGEMENT IN UKRAINE
Dovhan Zh. М.,
The article analyzes the deposit insurance system in Ukraine today. The research activities of the Fund Deposit Guarantee in Ukraine. Presence of a number of shortcomings deposit insurance system and suggestions for their elimination in the context of financial stability of the banking system of Ukraine.
DEPOSITS INSURANCE IN TERMS OF BANKING SYSTEM FINANCIAL STABILITY PROVISIONING
Zinchenko О. I.,
In article basic elements of the financial mechanism of social insurance are analysed. The concept of optimisation the financial mechanism of social insurance in Ukraine is offered.
THE CONCEPT OF SOCIAL INSURANCE FINANCIAL MECHANISM OPTIMIZATION IN UKRAINE
Кneysler О. V.,
This article presents a structural analysis of the institutional environment of the reinsurance market in Ukraine. Using equation regression model built relationships reinsurance premiums on a number of factors investigated were found positive and negative trends functioning of incoming and outgoing reinsurance.
METHODOLOGICAL FUNDAMENTALS FOR REINSURANCE MARKET INSTITUTIONAL ENVIRONMENT ANALYSIS IN UKRAINE
Smolenyuk R.P.,
Analytical review of the scientific literature in the context of research the notion “financial mechanism of agricultural production” was conducted. The most used definitions of the notion “financial mechanism” in the literature were considered, its critical analysis was implemented. The copyright definition of the notion “financial mechanism of agricultural production” was proposed on the basis of theoretical research of development of the agrarian sector of Ukraine’s economy.
THEORETICAL ASPECTS OF AGRICULTURAL PRODUCTION FINANCIAL MECHANISM
Stetsyuk V. М.,
Tolstenko O. Yu.,
Examined the history of origin, states of development as well as problems of realization of obligatory property insurance. Determined main points and role of obligatory model of organization of insurance protection of property.
FEATURES OF OBLIGATORY PROPERTY INSURANCE IN TERMS OF EVOLUTIONARY DEVELOPMENT
Suprun А. А.,
Petrishyna T. O.,
In the article features of methodology of research of the crisis phenomena in insurance sphere are considered considering general scientific approaches of carrying out of scientific researches, influence of laws of dialectics in sphere of functioning of the market of insurance services is defined
METHODOLOGY OF STUDYING CRISIS PHENOMENA IN INSURANCE SPHERE
Chorna О. Ye.,
The article presents the analysis and assessment of impact of the level of financial security, based on a factor of general government gross debt (Percent of GDP), on economic growth. There are calculated dynamic models of relations between levels of general government gross debt and economic growth, and given the grounds for their use, depending on the level of economic development. There are also identified trends in the economic development on the base of the state financial security.
STATE’S FINANCIAL SECURITY AND ITS EFFECT ON ECONOMIC GROWTH
Voronova М. О.,
In article are considered the approaches to accounting intellectual property rights in intangible assets as objects of strategic management according to the criterion – “innovation” in order to identify effectiveness from their use.
Grycyuk P.M.,
Khomedyuk V.O.,
Considered the problem of coordination of ukrainian legislation with international accounting standards in realization of foreign economic activity.
NORMATIVE AND LEGAL REGULATION OF FOREIGN ECONOMIC OPERATIONS ACCOUNTING
Кryvets Yu. М.,
In article scientific and practical approaches to general-theoretical principles, functions and purpose of information systems of accounting are considered.
GENERAL THEORETICAL PRINCIPLES, FUNCTIONS AND ALLOCATION OF INFORMATIONAL ACCOUNTING SYSTEMS
Levytska S.О.,
Panchuk I.P.,
The article discussed the importance of financial activities in the course of doing business, and role of financial planning, the interaction of financial and accounting departments.
ENTERPRISE’S FINANCIAL ACTIVITY ORGANIZATION AS AN ACCOUNTING OBJECT
Lysko N. А.,
The paper considers the essence of the “materiality” concept in the accounting and reporting of budgetary institutions and conducted detailed analysis of the legal documentation and references governing the procedure for determining the essence of the materiality. Directions practical application of the term “materiality” in the theory of accounting and auditing. The author presents the interpretation of the relationship between the level of materiality, sampling and risk.
Меlnyk L.V.,
Pashechko O.A.,
The article discusses the features of accounting and analytical support of the energy potential in terms of its impact on the process of improving the management of energy facilities.
ACCOUNTING AND ANALYTICAL PROVISIONING OF ENERGY POTENTIAL DEVELOPMENT
Оnyshchenko V.P.,
А joint venture without establishing a legal entity becomes wide-spread. The problems of accounting and financial reporting of participants of such activities and their solutions are studied.
Perevozova I.V.,
Kaminska I.B.,
In the article investigates and conducted a critical analysis of normative – legal regulated payments for employee benefits. The main bottlenecks and contradictions of certain provisions of normative – legal acts of Ukraine and proposed solutions.
Pozov А. Kh.,
In the article the necessity of theoretical and practical development position (standard) management reporting, its main components in the interrelation next positions: disclosure of the contents and principles of the management reporting, determination of component structure, reporting format and rules for formation of its indicators, the timing of presentation and order of reports distribution.
REASONING OF THE PROVISION (STANDARD) ON MANAGERIAL REPORTING
Pryvalova N.Ye.,
The article describes the methodological approaches for the control of joint activity without establishing a legal entity. Methods and the main directions of the joint control of the activity are proposed
METHODICAL APPROACHES TO CONTROLLING JOINT ACTIVITY WITHOUT REGISTRING A LEGAL ENTITY
Таbenska Yu.V.,
The paper investigates the risks as part of performance audit in the functions of the state of internal control. To confirm the theoretical conclusions of risk assessment in the context of audit performance management and control of confiscated property.
RISKS ASSESSMENT AS AN ELEMENT OF MANAGEMENT EFFICIENCY AUDIT AND CONFISCATED PROPERTY CONTROL
Shesternyak М. М.,
Basic differences are set and generalized in the order of confession of charges in a financial account and tax calculations. Classification of charges is presented in accordance with the Internal revenue code of Ukraine taking into account the specific of their reflection.
ON THE PROBLEM OF EXPENDITURES DISTRIBUTION IN TERMS OF FINANCIAL ACCOUNTING AND TAX CALCULATIONS
Yadranskyy D. М.,
The article was written about the feasibility of implementing a new direction accounting – accounting staff.. This issue is particularly relevant for macro-level research. The relation between the accounting policies at the micro level and at the state level. The directions of activity, which may affect the information obtained after accounting staff. Author’s view is defined task facing the staff at the modern view of the enterprise
THEORETICAL ASPECTS OF STAFF ACCOUNTING, CONTROL AND ANALYSIS ORGANIZATION ON THE MICROLEVEL
Hryhorkiv V.S.,
Vinnychuk I.S.,
The mathematical models of the economy taking into account shadow economy sector are built. These models allow us to determine the dynamics of the savings of economically active population. It allows us also to determine prices on the shadow and legal products.
THE SIMPLEST ECONOMY MODELS IN THE EVENT OF SHADOW SECTOR OPERATION
Zhuk V.V.,
Features of formation of model of film production as uniform economic complex are considered. The existing system and structural communications in it are studied, the characteristic of elements are given, positive experience of their action is generalized
Моroz М. М.
Chmeruk H.H.,
Analysis of mathematical methods used in modeling of administrative processes, determines the basic rules and steps building a conceptual model, schematically presented stages of modeling domain and their relationship to each other
MATHEMATICAL MODELING PECULIARITIES OF BANKING SYSTEM MANAGEMENT PROCESSES
Solokha D.V.,
In the work of the comparative analysis of existing methods to assess the level and efficiency of use of innovative potential of the industrially developed region, taking into account sectoral structure, an author’s model of such an assessment.
ASSESSMENT MODELLING OF INNOVATIVE POTENTIAL APPLICATION EFFICIENCY OF INDUSTRIAL REGION BY SECTORS
Khokhlov V. Yu.,
In this article we discuss the option hedging strategies. We analyze the widely used delta-neutral hedging and show its disadvantages. To overcome them, we develop more sophisticated models, such as delta-gamma, delta-theta and delta-vega strategies, which allow increasing the quality of hedging a good deal. Although the delta-vega strategy is theoretically the most promising, we do not observe much difference with the delta-gamma hedging on practice, hence both strategies can be recommended.
