Annotation. After Ukraine gained independence, there was a question of ensuring financial security and maintain it at a high level. The basis of the financial security of the state as a whole is its security budget. Budget security - a condition to ensure the solvency of the state, taking into account the balance of revenues and expenditures of state and local budgets, and efficient use of budgetary funds. Budget security is an important condition for the formation and functioning of the budget system of Ukraine, is the criterion for the efficiency of its fiscal policy and the organization of the budget process. Budget security management problem finds its place in the scientific works of many scientists. The article deals with the essence of the budget of security as an important priority of the budgetary system as a whole are determined by the criteria of its formation, analyzed the deficit dynamics (surplus) budget and the performance of its financing, disclosed the main threats that affect the fiscal security of the State and indicated ways to increase its level in Ukraine. The research results show that the Ukrainian budget is in deficit for many years. It is concluded that the security budget in Ukraine is not fully observed. Therefore, to improve and maintain it in good condition, proposed a number of measures: Optimization of the public debt structure in terms of the relation between short-term borrowings and long-term; ensuring effective management of contingent and transparent (warranty) debt obligations of the state, that provides for the implementation of such measures: security ensuring strict and clear rules of State guarantees loans; implementation of a proper distribution of risks between sides credit agreement; setting an upper limit state liability upon the occurrence of warranty case; the introduction of the investment direction of government loans. The main task in the field of security budget should be stable development of the country's budget system in the direction of the accumulation of financial resources for economic development and its resistance to the potentially negative impact of external and internal risks and threats.
Keywords: budget security, financial security, criteria security budget, the budget deficit, internal and external threats, tax burden.
Summary: This article is devoted to the review of the problem of narrative perspective and its realization in the novel by Alfred Dyoblin “Berlin. Alexandrplatz”.
Key words: fiction, narrative perspective, narrator.
Summary: The article analyzes the current state of activity of the stock market and the prospects of its development in the conditions of financial instability of the Ukrainian economy. It is proved that the stock market is a key factor in the mobilization of financial and capital resources, as well as an instrument of innovation policy in the state. The problems that exist in the stock market of Ukraine and prevent its further development: low liquidity and capitalization, large-scale shortage of domestic financial resources for investment, low share of exchange segment of the market, the lack of legislative regulation of pricing, limited liquidity and investment-attractive financial instruments, high fragmentation of exchange and depository structure, the presence of a considerable part of the Russian capital for infrastructure of the domestic stock market.
Key words: stock market, financial instability, liquidity, capitalization, fragmentary, listed companies.
Аннотация. В статье изучены методы мотивации самостоятельного обучения и их эффективность, а также приведён анализ методов мотиваций традиционного и самостоятельного обучения.
Ключевые слова: Традиционный урок, нетрадиционный урок, контроль, мониторинг, самооценка, самостоятельное планирование, теоретические и практические задание, эффективность обучения, имитация.
Summary: The basic approaches to essence of concept "competitiveness of the banking product" and the basic provisions of formation of the system of management of competitiveness of banking products.
Key words: banking product, banking product competitiveness, management competitiveness of banking product.
Annotation: The state of information security of Ukraine and the main task of non-state actors to ensure it. Today carried out a range of measures to ensure information security in enterprises of public and private ownership. Contradictory and undeveloped legal regulation of social relations in the field of information security leads to serious consequences. Thus, the lack of regulation of relations in the realization of the constitutional rights and freedoms of citizens on personal safety for the protection of constitutional order, morality, health, rights and lawful interests of citizens, the country's defense and security impede the maintenance of a proper balance of interests individuals, society and the state in the field of information security. Imperfect legal regulation of relations in the field of information security hampers formation in Ukraine Ukrainian enterprises competitive private ownership that could provide quality services for the personal and public safety.
Keywords: Civil security sector, business security, information security, internal and external threats commercial information.
Summary: The main theoretical approaches and prerequisites for the information warfare as a new instrument of interstate confrontation in the international arena.
Key words: international relations, information warfare, information warfare, information security of the state.
Annotation: This paper describes the point and trends of universal excise taxes in Ukraine and in the world. The benefits and drawbacks of excise taxation are defined. It describe the development of universal excise tax in Ukraine and in the world.
Key words: direct taxes, indirect taxes, excise tax, excise universal, specific excise, VAT.
Summary: The methods of generating structural formulas and images offered to describe the shape of the nuclei in the unexcited state over the entire range of mass numbers, including isotopes and isomers.
Keywords: shape of nucleus, structural formula, 3D-graphics.
Summary: For the first time in a bright sierozems on cotton crops scientifically proved the effectiveness of differentiated depth of inter-row cultivation on the background of irrigation regimes 70-70-60% of the HB and put into production. Carrying loosening between rows at a depth of 23-25 cm before thinning plants, the provost of the international processing to a depth of 17-18 cm, and the next -14-16 cm had a positive effect on water-physical properties of soil development and fruiting, helped increase productivity and improve the quality of cotton fiber - raw.
Key words: deep processing of cotton row spacing, irrigation regime, agro physical and agrochemical properties of the soil, growth, development, root system, yield.
Summary: Tourism development should be sustainable in terms of environmental aspects, economically viable and profitable and equitable from ethical and socially aspects. For tourism to contribute to the sustainable development of the national economy, it must integrate natural, cultural and human components. Tourism education and training refer to the acquirement of professional skills necessary for practicing the named activity. The educational management at all levels of decision-making process shall combine the specialization training with the management training in order to better face the problems from the performed activity.
Key words: tourism development, sustainability, management, competencies, sport, students, reserach.
Abstract. This article presents the results of mathematical-cartographic modeling of homogeneity spatial structure of vegetation on computer using geographic information systems on the example of Azerbaijan territory.
Keywords: modeling, spatial structure, vegetation cover, homogeneity, geoinformation system, digital map.
Summary: This article explores the main approaches to understanding the essence of the method of cluster analysis, the sequence of its procedures, clustering algorithm of a debtor company, described in detail its steps, made cluster grouping based on the coefficient of reliability of troubled debtors. The results of the analysis of the proposed methods for optimizing receivables.
Key words: cluster analysis, cluster, receivables management, receivables.
Abstract. The effect of the control valve authority in the process of regulation was investigated. Found a control signal conversion, which takes into account the authority of the valve to align the relationship between the control signal and the flow rate of heat medium. An experiment on the model of thermal point in the Simulink environment was performed. The experimental results were analyzed.
Key words: control valve, the valve full external authority, regulation, conversion of the control signal.
Summary: The main criteria and elements of financial liberalization are under consideration. The foreign experience of financial sector liberalization is generalized. The study highlights the main lessons of the capital account liberalization.
Key words: financial liberalization, capital account, background, sequence, reform, movement of capital.
Summary. This article considers emergence of a concept of “human factor” and its influence on the complex “Driver – Car – Road – Environment” (DCRE) system. Specific features of the human role in the transport safety system and in the complete complex DCRE system were analyzed. The author substantiated the necessity to consider human factor when reviewing safety of the DCRE system.
Key words: automobile transport, safety, DCRE system, human factor.
Annotation. The article indicates the need for the introduction of new evidence - based enterprise management and implementation of the concept of crisis management firm on the basis of innovative management activities.
The essence of the crisis of financial management as a component of the overall management of the company and as an integrated system, which consists of principles, methods development and implementation of a set of special management decisions. Obtained goal of crisis management tasks, which will help to achieve it and the principles that underpin the implementation of anti-crisis measures. Dedicated principles such as the principle of preventive action, and constant readiness to respond, urgency and adequacy of response, a comprehensive solution that alternative courses of action and management adaptability, prioritizing the use of internal resources, optimization of external rehabilitation and the principle of effectiveness. The most important principle of crisis management strategy is the principle of preventive action and response preparedness, for which there is a need to monitor the internal and external environment for early detection of threats to the crisis. The main tools at the same time performs diagnostics. It presents two major diagnostic systems, namely: express - diagnostics and basic diagnostics. We characterize the objects of monitoring the current financial performance of the enterprise and presented the indicators by which to assess the threat of financial crisis. The selected group of factors required for the fundamental diagnostics, namely: external (exogenous) and internal (endogenous).
The study presents the author's view of the mechanism of crisis management, it defined its essence and components, described the sequence of phases of crisis management in the enterprise.
The importance of today becomes the innovative activity of the enterprise, especially with respect to strategic innovation management. The study noted that in the crisis management system have the greatest impact dynamic innovations, namely: process engineering, food, reorganization. It was concluded that the most important task of the anti-crisis policy of the enterprise becomes a strategic management of innovation, implementation of which depends largely on the quality innovation solutions possible to find solutions that will be able to economically and organizationally to achieve this goal..
Key words: anti-crisis financial management, preventativni action mechanism of crisis management, diagnostics of the financial crisis, the express train - diagnostics, fundamental diagnostics, innovation.
Summary: The main problem is the difficulty of selecting the optimal index for the assessment of business operations. The paper considers the possibility of bringing the registration model system operations. Mathematical processing of food streams of this model makes it possible to develop indicators to measure the effectiveness.
Key words: optimization, system operation, model of operations, efficiency indicator.
Annotation: The article deals with the various forms which money acquired during their evolution. The article presented basic properties and types of money.
Keywords: money, fiduciary money, commodity money, fiat money, cash, commercial bank money.
Summary. In the article it is grounded the need of internal control implementation in public authorities: prevalence of centralized model of public internal financial control with elements of decentralized; extremely low level of financial discipline in the budgetary sphere and the public sector of economy. Also the need of procedures for compensation for finances loss establishing, because it is one of the most important features of readiness of the country – a candidate for EU membership.
Recent researches and publications are analyzed, it clearly demonstrates wide enough elaboration of this issue but also lack of researches on the essential and content characteristics of the internal control system, differences in terminology definitions.
It is established that control is the source of information about social processes for programs and models adaptation or programs and models of further development selection. Also, it is one of the most important ways to get objective information about the society livelihoods in general, and on specific political, economic and social processes in the country.
It is determined that in the process of public authorities functions realization in conditions of global challenges, restructuring of established rules for its functioning, uncertainty factor increases, it requires consideration of nowadays risk factors and challenges. The essential characteristic of the concept of “control” is its understanding as the system of observation, evaluation and monitoring, audit and performance discipline verification, administration quality, efficiency of budget funds use, effectiveness of administrative decisions and public services quality, realization of programs, plans, strategies, accordance its results with established goals and spent resources, and also national legislation compliance condition.
It is ascertained that for the creation of the effective internal control system in public authorities a number of regulations, which define the basic principles of its implementation, reforming task, strategic directions and main stages of development are developed and approved. In accordance with these documents the essence of internal control consists of such elements: control environment; risk assessment; controlling activities; information and information exchange; monitoring.
Fundamental difference in terms of “internal control” and “internal audit” is specified. It is determined the essence and content characteristics of the internal control system, which includes: subjects (departments of internal control, internal audit and harmonization of internal audit); objects (processes, resources, results of activities); subject; control environment; risk evaluation system; control procedures; accounting system; monitoring; system of authorized access to appropriate information and communication.
The recommendations for effective internal control system in public authorities’ organization are given: it is necessary to create the predictable model of the process, which is controlled, to identify tasks and indicators of its measuring for each process that is controlled and to specify the measures. And, of course, to provide internal control subjects with unrestricted access to the information and documents, to give them appropriate rights and the opportunity to publicize through the media the control activities results, that helps to form personal liability of public officers.
Keywords: public authorities, the internal control system, internal control, internal audit, monitoring, efficiency, administrative decision, administration.
