Summary: This article focuses on the study of the success of mergers and acquisitions deals. Hypotheses regarding the success of M&A deals in the Ukrainian market according to the sample of the study have been put forward. As a result it was found that more than half of the transactions did not lead to an increase in margins of profitability. According to the assessment econometric model to test the relevance of the hypotheses was constructed.
Key words: mergers and acquisitions, modeling, investment valuation, investment, incorporation.
Summary: The artic is considered the main directions and measures for the development of competitive environment in Uzbekistan, given requirements and offers for perfection.
Key words: competitive, competitive environment, free competitativeness, natural monopoly, small business, private undertakings.
Summary: Demonstrated the complex nature of the problem of ensuring sustainable agricultural land use, the solution of which will positively affect not only at improving agricultural economy level and ecological security, but also on the entire national economy. Proved the crucial role of financial and economic instruments as the lever for measures implementation of required state program use and land protection.
Key words: Agricultural and ecological security, balanced land-use, agricultural land, soil.
Annotation. In this article the features of functioning of credit unions in Russia, the prospects for development. It is determined that the activities of credit unions is based on such main principles: transparency, self-government, equality of membership, freedom of membership and withdrawal from membership.
Key words: credit, credit union, bank, money, exchange rate, savings, loan, pledge.
Summary: Market needs and the poor work of both social systems - political and economical create conditions for the society’s necessity of concepts like the audit to become more significant and essential. Namely, this is the reason the emphasis of the present work is put on the phenomenon “audit”. Retrospective analysis registers long history of continuous progress, particularly active in the recent years. The concepts evolution proves the basic in each system’s work is not only the achievement of specific results but also their reporting and analysis. The change of attitude towards the achieved results itself registers a strongly outlined trend in the last years, namely described by the fact that despite the results itself, the society considers also important the effect they produce on the status and their possibility to generate trust. This is the grounds for the audit in the last one hundred years turning from practical activity for finding mainly technical errors into ideology and art to review the value of financial success on one hand and on the other, to express properly reasonable confidence in the sustainable and good future. In this very context, the present work is system analysis of audit’s philosophy and its improvement rather, than logically and specifically arranged chronology of facts. The exposition proves one more time that the phenomenon that has history and does not repeat mistakes made in the course of its progress could bravely look in the future.
Key words: audit, evolution, concept, process, genesis.
Summary: The condition of society, the processes in progress and the registered results prove that the deficit of effective control in all socially significant spheres goes deeper. Analyzers and experts uncover that the causes are political, social and economic but that does not show way out of the situation. This is the reason for the elaboration of the present work, where the focus of consideration is put on a different kind of control. The main goal that reveals the contents is the acquaintance with the essential characteristic of managerial control. Because of the fact that namely that managerial control is a controlling type of eclectic nature and it reveals features of various basic control types and forms, the tasks that are solved, are engaged with its conceptual essence, which preconditions and develops its capacity. The process of analysis has specific character because its realization reveals not only findings and results but gives objective notion to the extent to which various managerial control acts could be developed and improved. The progress of the mentioned trend gives answer to the question society asks – could the concept itself be basis for establishing unified organizational, why not state systems for managerial control.
Key words: managerial control, conceptual frame, eclectics.
Summary: The material reviews the essential characteristics of the social phenomenon „control“. The analysis of the reasons for the control origin uncovers two lines of meaning – one, where control is critical social attitude and the other, where control is a basic managerial function. Both inceptions’ tracking creates possibility for the control being accepted as a key factor for society’s development because of its possibilities to impose norms, to introduce results analysis and on this ground, correctives in the behaviour of all socially active subjects to be introduced. The chronology analysis of the development of the idea for control predetermines the establishment of complete and systematic notion about the fact that a phenomenon of a long history possesses high potential for wide application, which can be thought and worked on in the future. Uncovering the characteristics of the social phenomenon “control” proves this is not easily achievable goal and, because of that, the tasks are limited in a way concerning number and volume. The presentation is grounded on the predominant use of analytical methods and proves the society and its development would have achieved far weaker and unsatisfying results in all fields without control.
Key words: control, norm, feedback, result, critical attitude.
Summary: The hard and low-effective work of the social-economic system proves that the problems’ volume is growing and their nature is growing more complicated. Finding alternatives for getting out of that state creates conditions for the society mentioning terms like “control” and ”audit” more and more often. Although their deficit is undisputable fact, if control presents in each managerial process by right at least theoretically, the situation with audit is different. Namely, that hints audit is to be urgently put in the focus of consideration. The substantiated interest grows bigger and bigger after the period of the beginning of the 21st century, when „the crisis in the trust”, connected to audit provokes the global economic crisis. This is the reason and grounds the material reviews the idea for audit and its fast progress. The analysis of this process is not directed towards conceptual beginning, usually written about, but towards the development and improvement of formal audit acts. The cause is the more and more popular application of various forms of audit and the requests for their results showed by wide circle of interested parties. The grounded interest reflects not only on the widening formal recognition but on the institutionality level improvement, too. The process of institutionalization during audit is the most serious proof that only high expertise and transparency could dispel society’s thoughts for vague future.
Key words: audit, institutionality, process, formal recognition
Abstract. Investigated and analyzed the system of financing the purchase of housing in Ukraine. An detailed analysis of funding sources. Proved ineffectiveness of State programs and housing finance discrepancy existing mechanism of bank mortgage actual level of solvency of the overwhelming majority of the population that needs to improve housing conditions. A mortgage improving public banks Ukraine on both the primary and secondary markets.
Key words: banking mortgage lending, government programs for affordable housing, life insurance, property insurance, the rate increase in the cost of mortgage credit, solvency of individual indicators.
Abstract. In this article was analyzed theoretic aspects of the purpose of the operation and features of association of enterprises in modern conditions.
Keywords: enterprise, association of enterprises, profit, market relations, economic activity.
Annotation. The concept of risk management in the company through an integrated approach to the concept of governance, the peculiarities of the implementation of the system in the general scheme of the organization and discussed implementation mechanisms of risk management in the enterprise.
Keywords: risk management, types of risk, strategy risk management, quantitative and qualitative risk assessment, risk management techniques.
Summary: Certain aspects of activity of banks’ with Russian capital in the financial market of Ukraine are investigated. The reaction of banks with Russian capital to introduced sanction measures is examined. The possible consequences of selling of Russian banks, which are under sanctions, are determined.
Key words: banks with Russian capital, sanctions, mother companies, lending, sale of banks.