Annotation: This article traces the origin issues, resettlement and other ethnic processes of ancient Turkic tribes on the book of the Tatar historian Hasan Ata Abushov "The history of Turkic tribes."
Keywords: Hasan Ata Abushiy, Turkish, Turk, Central Asia, Turkestan.
Summary: The article considers theoretical and methodical basis of complex evaluation of the financial state of enterprise. Offered main directions of improvement of the financial state of enterprise in terms of market relations.
Keywords: financial state, evaluation of the financial state of enterprise, market conditions, directions of improving financial state.
Summary: The article examines the main aspects connected with the nature of bankruptcy in Ukraine and proposed measures to prevent it.
Keywords: bankruptcy, bankruptcy of enterprises, financial state, financial and economic activity, the probability of bankruptcy.
Abstract. In the article the questions of increase of demand for products of a goat, the study of which actualizes the issues of improvement of existing and creation of new mechanisms of regulation of development of goat breeding in Ukraine. Reasonably applied problems of application of methodological approaches to the regulation of the industry goat are considered. It is in the context of global food systems and local markets. Proposals for the operation of the domestic market for goat products are developed. It was proposed to allocate new industries through diversification of the structure of the agricultural sector.
Keywords: the agricultural sector, goat farming, manufacturing, mechanism, market, biological asset, regulation, industry.
Abstract. In the article the features of the current state of the export-import activities in the fisheries are shown. It is proved that the fish market is dependent on imports. A possible reform of the internal market fish trade has been proven. The directions of improving the competitiveness of fisheries both on the European and global markets of fish and fish products it was elected.
Keywords: fisheries, import, export, fish, competitiveness, factors, production, consumers, market.
Summary. The article is devoted the differences in the preparation of information on impairment of assets in the financial statements according to international and national standards of Ukraine. The inaccuracy of the official Ukrainian translation of key term IAS 36 “impairment of assets” are identified, and the replacement in the Ukrainian standards of the phrase “reduction of utility assets” to “decrease in the future economic benefits of the assets” are proposed. The differences in the list of groups of assets to be tested for decreases in economic benefits are identified for the international and Ukrainian standards. The alternative scheme of registration of facts reduce future economic benefits are proposed for tangible, intangible, biological and financial assets in the accounts by introducing contractive subaccounts.
Key words: impairment of assets, future economic benefits of the assets, impairment loss, recoverable amount, carrying amount.
Summary. The questions of verification of calculations labor remuneration by the public accountants is examined in the article, typical errors and irregularities that may arise in accounting of labor and its remuneration are considered; their impact on the reliability of financial reporting has been determined.
Key words: audit, interior audit, account, labor remuneration, violation, wages.
Abstract. The article highlights the criteria and indicators for assessing the sustainability of development of agrarian sector of economy in the conditions of integration processes. Reasonably applied problems and investigated the factors influencing trends in the development of agriculture. The relationship of the concepts of agribusiness and agriculture are studied.
Keywords: the agricultural sector, indicator, sustainable development, factors, production structure, consumers, market, system.
Abstract: Development and transformation of linear erosion forms occurs on the basis of common factors of cyclical self-development of the erosion and accumulation process. Peculiarities of the relief, climate, soil and subsoil are considered as external prerequisites of the water erosion development that do not ultimately influence the quality side of the cyclic process.
Keywords: erosion, accumulation, gully, cyclical self-development.
Summary: This work analyzed the peculiarities of realization the methodology of the conflict-compromise management in the organization. Analyzed the role and place of local compromise as a conflict management mechanism.
Key words: local compromise, socioeconomics, organization management.
Summary: The article deals with pedagogical reflection and reflection of a teacher at comprehension, solution and evaluation of solved educational problem. Teacher’s errors that lead to errors of students in solving educational problems have been systematized.
Keywords: educational task, the subject of reflection, reflection pedagogical errors of students in solving educational problems, errors of a teacher in solving educational problems.
Summary: Analytical review of sources on educational communication has been conducted in the study. Conceptual bases of educational psychology of communication between students and teachers; specific requirements for teachers; profile of academic teaching abilities to communicate have been determined.
Keywords: communication, educational communication, conceptual foundations of communication in education, subject - object - subject relations in teaching communication, skills profile.
Summary: The process of solving educational problems by a teacher has been considered in the article; the state of readiness of teachers to solving educational problems has been analyzed; the difficulties of teachers beginners have been singled out. It has been proved that achieving educational goals is only possible through the mastery of teachers during their professional development by integrated ability to solve educational problems.
Keywords: educational task, pedagogical task, willingness to solve educational problems, ability to solve the educational problem, professional formation.
Abstract. This article focuses on interactive learning and discussion forms. The structure of English classes using interactive technologies. The main components of the efficiency classes in English. The article offered to teachers-linguists education methods of implement activities in a post-graduate profession.
Key words: the interactive teaching methods,the structure of English classes, discussion forms of study.
Abstract: With the development of information technology and all the benefits which they extol in our lives come new problems. They need to be solved. One of these problems is to reduce the trend of Moore's Law, that is, the number of transistors has ceased to double every 24 months. Authors of this article offer versions of the solution of the arisen problem.
Keywords: information technology, Moore's Law, computing technology, microprocessor performance.
Summary: The article investigates the concept of systemically important bank. Indicators which characterize efficiency of the systemically important banks are analyzed. The article examines the influence of systemically important banks for the banking system of Ukraine. The positive innovations for the regulation of systemically important banks are estimated. Basic directions of improving of effective management of the banks are offered.
Key words: systemically important bank, systemic significance, financial soundness, bank system, risk management.
Abstract: We examined the basic control of water quality. Were studied design features in the system generation of purified water. Identified the most suitable plate heat exchanger, it is considered the principle of action and benefits.
Keywords: purified water, a plate heat exchanger, Pharmacopeia, Good Manufacturing Practice, GMP.
Summary. Basic models of local and central authorities’ interaction in the sphere of public policy formation and realization is analyzed. Main principles of this interaction are defined.
Keywords: local authorities, central authorities, interaction, public policy, foreign experience.
Annotation. This article explores the principles of transparency and openness as an integral part of public administration.
We aim to clarify the core ideas of the principles of transparency and openness, identify their essential traits and determine the ways in which observing the principles affects the relations between public authorities and society.
During the conduction of our study we found out that the legislative approval of governmental transparency is the result of years of development in countries with liberal-democratic social and political systems. We also investigated the impact of transparency during the core historical stages of state development.
We found that the introduction of the term «transparency» in the scientific community and daily life is caused by the concept of «open society», which is characterized by the freedom of sharing and obtaining information from public authorities, provided that reasonable statutory restrictions are established.
We also analysed the ideas of foreign and Ukrainian scientists on the subject. Our analysis concluded that the term «transparency» is the most popular way of characterising the external activities of the public authorities and the possibility of holding them accountable in modern terminology. However, both Ukrainian and foreign scientists use such terms as «openness» and «transparence» as interchangeable with «transparency».
We classified the core traits of the concepts of «transparency», «openness», and «transparence» which was crucial in the process of developing the category system of this paper.
We highlighted the differences in dictionary definitions of the terms «transparency», «openness» and «transparence».
We determined that the main objectives of the public authorities is the formation, nourishment and realisation of the transparency and openness principles.
We explored the theory and practice of the principles of transparency and openness in such areas as public administration, administrative law, economics, political science, sociology, law, which allowed us to witness an interdisciplinary understanding of those principles and further develop of this paper.
We concluded that public authorities declare the principles of transparency and openness on their own in the self-regulating legislative acts. However, it should be noted that none of those contain a clear definition of these principles. In most cases they are used without explanation or are equated with the principles of publicity.
We have also compared the achievements of the Ukrainian and foreign scientists, which allowed us to reveal and explore the core differences in the understanding of the principles of transparency and openness. This indicates that the priority for Ukrainian scientists should lie in meaningful review of the principles of transparency and openness in accordance with the recommendations of the European research programs, the Council of Europe and general legislation.
Keywords: transparency, openness, transparence, principles, public authority.
Summary: This article summarizes aspects of budgeting in enterprises. The essence of budgeting, its role and capabilities for effective economic management. Also summarized and analyzed information on practical aspects of implementation of Budgeting in activity. Factors affecting the results of the administrative decision.
Key words: budget, budgeting, the budget process, business management, instruments of financial management, enterprise development.