Actual problems of modern science: Abstracts of XV International scientific-practical conference (St. Petersburg - Astana - Kyiv - Vienna, December 28, 2016)
Summary: The article presents the findings of the morphological analysis of the regional lymph nodes showed that the activation of the immune defense of the body in response to the development of carcinogenesis is observed only in the simulation condition of hyperthyroidism and in tumor-bearing animals with no effects.
Keywords: AKATOL, carcinogenesis, hypothyroidism, hyperthyroidism, tumor, spleen, lymph nodes.
Abstract. In the article the features of the modern stage of forming of the general system of administration of VAT are investigational and directions of further harmonization of this tax are analysed in the countries-members of EU. The estimation of the modern state is done and certain directions of further evolution of general tax politics of EU in the field of it. It is well-proven that VAT is a basic budget revenues tax. Possibilities of reformation and harmonization of VAT of participating countries of EU are certain in accordance with the Sixth, Eighth, Tenth and Thirteenth directives of TU from the questions of administration of VAT.
Keywords: harmonization, EU, VAT, joint administration system of value added tax, economic integration, the tax rate.
Abstract: Researched and systematized major threats of financial and economic security of enterprises and concluded that the management of financial and economic security must be based on a systematic approach.
Keywords: financial and economic security, elements of financial and economic security, system management of financial and economic security.
Summary: In this article the basic directions of medical and social assistance to the disabled.
Keywords: disabled, rehabilitation, self-care, social assistance, occupational adaptation.
Summary: Basic elements and concepts of system of knowledge of software engineering are presented. Within systematization bound the methodology, area of knowledge and tools are allocated. Communication between methods of writing of parallel programs and methods of parallel execution of commands is defined. Area of knowledge of program engineering can be correlated to the disciplines studied at universities.
Key words: software engineering, methodology, software engineering tools, methods of parallel processing.
Summary: This paper covers a layer of information about the features that are characterized teenagers in terms of psychology and combine it with impact of teaching practices on this age and can be useful not only for educators who work directly with teenagers but also for professionals who works in the field of adolescent psychology, pedagogy etc.
Key words: psychology, neuroses, didaktogenia, psychogenic, suggestiveness.
Abstract: This article discusses methods that can be used to identify and determine the content of iron (III) ions in liquids.
Key words: The iron ions (III), determining the method of photometric method, gravimetric method.
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.
Summary. In the article the features of raiding in modern domestic economy from a position of economic security. Explains its contents and the negative impact on the economic security of entrepreneurial activity.
Keywords: raiding, economic security, threat to economic security of entrepreneurship, illegal takeover of entities, protection of entities.
Annotation. Modern brand components reviewed in the article. The main factors of creating brand are formulated. Factors that affect the success of the brand on the commodities market are listed.
Key words: brand, marketing services, consumers.
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.