Summary: The article describes the main methods of state regulation of railway transport as a natural monopoly, namely the establishment of a special authority regulation, direct management of enterprises, competitive market access. It is determined that the main tool to curb railroad monopolies is increase competition by ensuring free entry into the market of rail transportation.

Key words: state regulation of railway transport, natural monopoly, competition.

Summary: Aspects of identification of factors that affect risk of the audit of  financial information and its elements are researched in the article. We identified the following groups of factors: the circumstances which are determined by the content and nature of the financial information that have to be investigated by the auditor; circumstances which are determined by the behavior the persons responsible for the formation of the information provided for the auditor verification; circumstances which are determined by the measures carried out by the auditor during the execution of relevant tasks. It is determined that the identification by users of financial information the content of information and its sources (reports, forecasts, etc.) leads to unjustified disregard for the impact of the formation of the forms on the performance characteristics of data included in them, and risks related with such impact. As a result, users of financial information may reach false conclusions about the possibilities of its application in the context of achieving the goals. During the evaluation of the audit risk it is necessary to take account a number of characteristics of the behavior of people who are responsible in the process of formation of the financial information.

The results of the research provide grounds to conclude that the need to identify the factors that affect the risk of audit of financial information. Determination of the factors that are defined by the content and nature of financial information, by the behavior of responsible persons during its formation and by activities performed by the auditor gives an opportunity to take into account the best possible list of circumstances that directly or indirectly may affect the possibility and expression by auditor inadequate results of its work.

Key words: audit risk, financial information, the conduct of responsible persons, professional judgment, audit procedures, the audit process.

Summary. The essence of financial stability and the different approaches to its definition are considered in the article. The features of financial stability category are aimed. It is pointed on profit and profitability as the main quality indicators of financial stability. The basic directions of increasing profits are determined.

Key words: financial stability, financial stability indicators, profitability, economic efficiency, solvency, profit management.

Аннотация. В статье рассматривается Институт Омбудсмана в качестве организации по защите прав человека.

Summary: We consider the questions of automation of the process of determining the water content in the composition vegetable oil, in particular, it is proposed to carry out this procedure in real time in accordance with the process continuous oilseeds processing.

Key words: automation, process, analysis, coulometer, titration, cell, instrument, solenoid valve, stepping motor, pump, pay.

Summary: The article deals with professional competence of the head. The notion of professional competence is defined. The main components of professional competence of the head of the institution within the system of postgraduate pedagogical education are demonstrated. The stages of formation of administrative competence are formed.

Keywords: professional competence, administrative competence, professionalism of the head, professional activity, competence.

Summary. The article discusses the impact of risks on business and activities that reduce risks.

Keywords: financial risks, financial risks, an enterprise risk management.

Summary: The homonymy phenomenon is interesting from the point of researching as there are very few descriptions and explanations to it in the Korean language linguistics. Its use is difficult to understand for foreign students who are in process of learning the language. While native speakers find the homonyms a natural and clear part of the language, it can be quite hard for foreigners to communicate in Korean for that matter. The article below is an attempt of explanation of the reason why the homonymy appeared in the first place, as well as its characteristics. It depicts the most common issues of homonymy, classifies the general types of homonyms, determines their role in the Korean language and finally illustrates the phenomenon with examples of possible use of these elements in sentences.

Key words: homonymy, polysemy, homonyms, homophones, homographs, homoforms, pun.  

Summary. The article considers the legal regulation of activity of stock exchanges in Ukraine. Lit institutional and legal framework for activities of stock exchange in Ukraine, implemented the achievements in reforming legislation to address deficiencies and gaps in such regulation. The scientific and regulatory basis of the article is the current legislation of Ukraine, scientific publications, legal manuals and other sources. The efficiency of legal regulation of exchange relations in the country is an indicator of a civilized market infrastructure of the state, always promotes economic growth and welfare. Discloses the main problems which slow down the development of exchange activity in Ukraine.

Key words: stock exchanges, stock exchange, stock exchange, securities.

Summary: Investigated the theoretical question about possible ways to reduce the level of crime in the domestic insurance market.

Key words: insurance market, organized crime, credit history.

Summary: Article describes database creation process using Allfusion Process+Data Modeler. The main steps of developing such as business process modeling, logical and physical data models creation and database export to MS SQL Server were examined.

Key words: village library, context diagram, decomposition, Allfusion Process+Data Modeler, BPwin, IDEF0, ERwin, Database, IDEF1X, entity, relationship, attribute.

Аbstract. The article is devoted to mathematical and cartographic modeling homogeneity geomorphological structure of the territory of Azerbaijan with the use of geographic information systems based medium-scale geomorphological maps. Revealed homogeneous and heterogeneous areas of the relief types according to the degree of penetration of the contours of two or several types of terrain in the contact zone, which are of great importance in the study of differentiation of the relief for the purpose of agricultural planning.

Keywords: homogeneity factor, geterogenity, differentiation topography, geomorphology, planning, agriculture, engineering research,GIS.

Annotation: In this article traces questions computer technology. Programs and methods archives backup information.

Keywords: archiving, data archiving, compression facilities, WinZip, WinRar, MSBACKUP, NTFS.

Аннотация. В статье рассматривается загадка пирамиды Хеопса.

Аннотация. В этой статье говорится об истории возрождения древнего искусства Узбекистана – чеканки по меди, о мастерах, которые внесли свой немалый труд в развитие этого ремесла.

Summary: Considered and studied theoretical issues of governance promotion of products on foreign markets.

Key words: Company, product promotion, foreign market, competitiveness, export.

Summary. The article examines the phenomenon of terrorism information at this stage and counteract it. Most attention focuses on concepts such as media and cyberterrorism, which are major components of modern information terrorism. Deals with the essence of the phenomenon, described as examples of the information prevention of terrorism at the international scene.

Key words: information terrorism, information terrorism, cyberterrorism, media terrorism, information space, the media.

Abstract: The present article examines the key problems, accompanying  the process of resocialization of prisoners in Bulgaria-low educational status, lack of vocational training, inadequate or no work experience, lack of habits for systematic work.

Key words: resocialization, prisoners, key problems.

Annotation. The author examines the importance of formal professional code of ethics when developing audit profession within one country.

Keywords: Fuditor ethics, recognition and acceptance of the responsibility, objectivity, confidentiality, professional behavior.

Abstract. The article is devoted to problems and prospects of development of small business in Ukraine. The purpose of this article is to evaluate the trends of development of small business in Ukraine, detection of problems of taxation of its activities and justify their solutions. The results of the study determined that small and medium business in Ukraine is developing at a slow pace, which suggests the existence of unrealized potential. One of the reasons for insufficient development of small business in Ukraine, there are distortions in the tax system, which creates prerequisites for the use of small businesses in schemes to minimize taxes, not the implementation of real activities.

Keywords: small business, the simplified system of taxation, taxation of entrepreneurship, the role of small business.