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.
Summary: Determining the trends in modern occupational health and safety's concept and examples of cause-effect relations of occupational diseases at Kryvbas mining enterprises.
Key words: the occupational accidents and diseases, a complex working-environment factor, aspects and psychological climate in the production, the occupational health and safety's concept, safety climate.
Summary: The article analyzes the psychological influence factors on the navigator’s leadership skills. The national and foreign classifications of the psycho-traumatic factors that affect the maritime professionals during the voyage have been described.
Key words: leadership skills, psychological factors, navigators, stress resistance.
Summary: The basic aspects of the strategic analysis of the agricultural sector of Poltava region. The analysis of strengths and weaknesses identified components of the development strategy aimed at ensuring agricultural competitiveness and prospects for future development.
Key words: strategy, strategic management, agriculture, SWOT - analysis, profitability.
Summary: The article presents the current problems and the development of sports in children and adolescents. During this period of human life have any physiological changes in the body. The paper studied some biological characteristics of children 13-15 years of age and adolescents 16-18 years. Those who play sports have heart rate and respiratory rates positively, and those children are not involved in sports, these figures are low.
Key words: arrhythmia, heart rate, spirometry, breath, organism individuality.
Summary: 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: Theoretical and practical aspects of tax regulation as a part of an integrated approach aimed at fiscal consolidation were substantiated to identify the ways to improve laws and regulations in the fiscal policy of Ukraine.
Key words: fiscal consolidation, public finances, public debt, budget receipts and outlays, taxes, tax regulation, tax burden, discretionary fiscal policy.
Summary: Karakul sheep grazing in pastures higher productivity is developing normally and this is reflected in the biochemical composition of the blood of sheep. In this study the effect on us environmental and pasture condition as reflected in the productivity and physiological and biochemical parameters of blood Karakul sheep.
Key Words: Karakul sheep, environmental factors, blood biochemistry, productivity
Summary: The method of mathematical modeling characteristics of pumping units for oil pipelines rotary frequency was improved. For recalculation were used graphic characteristics of pumps, obtained experimentally for the nominal value of rotational frequency. The method is based on the application of similarity theory of centrifugal machines.
Keywords: centrifugal pump, centrifugal machines similarity theory, nominal mode, energy efficiency.
Summary. Theoretical substantiation and practical development of tools for structural reproduction of resource potential. Researched and analyzed methods of evaluating the effectiveness of using resource potential at enterprises. Considers performance indicators and parameters for quality evaluation of components of resource potential of the enterprise.
Key words: resource potential, methods for assessing resource potential, resource efficiency indicators of the company.
Summary: Analyzed the legal framework for the protection of state secrets in the Federal Republic of Germany.
Key words: state secret, The Federal Republic of Germany, guard organization, criminal liability, comparative analysis.
Аnnotation. The article suggests an algorithm to implement the energy-saving and energy efficient technologies in Ukrainian construction industry, given the context of the socio-economic crisis. Problems of the algorithm steps are identified, and solutions are discussed. The author emphasizes the risks of the energy tariffs rapid growth while the energy efficiency of buildings increases slowly.
Keywords: energy saving, energy efficiency technologies, construction, renovation, energy efficiency of buildings, energy audit.
Summary: Analyzed the legal framework for the protection of state secrets in France.
Key words: state secret, France, guard organization, criminal liability, comparative analysis.
Abstract: The endless global crisis which is continuing to have enormous effects in many economies, in particular in the EU, open a wide debate regarding the necessity to rethink our economic model based on the paradigm “take-make-dispose”, in order to garantee a stable,efficient ans sustanable growth. The new model individuated is that of “circular economy” based on the paradigm of reuse the existing resources by closing the production loop.
Such model will garantee saving of resources, economic growth, reduction of negative externalities and inderectily geoeconomic and geopolitic stability.
Keywords: Circular economy – linear economy – resources – EU – Russia – new industrial revolution – economic growth – value creation – GDP – closing the loop – efficiency – price volatility – externalities – finance.
Summary: Values as a significant factor in making a management decisions are considered. This work summarizes the research materials devoted to a value orientations of managers.
Key words: valuable orientations, values, administrative decisions.
Summary: The article describes the types, functions and means of implementing cloud computing in the learning process. The comparison of the most common characteristics of virtual learning environments and related cloud services.
Key words: cloud computing, interface, internet, cloud educational technology, the quality of education.
Summary: The article is devoted to professional development as an important area of improvement acquired competitive advantage. Continuous professional development is seen as long-term investments in competitiveness personnel.
Presentation of new requirements for management, and increase their number indicates that recently there is a need for professional managers who have a high level of professional and personal qualities.
Keywords: competitiveness, management, professionaldevelopment, competitiveadvantage, competence.
Summary. The article deals with object spatial environment as a field for self-expression and space organization, as needs demonstrating-fulfilling proses. It contains a treatment of artificial environment existential meaning, reasoning further investigation of interior value in mental hospitals functioning.
Key words: environmental design of mental hospital, environment as an information system, existential meaning of design, humanization of environment, archetypal representation in design.
