Костенко О. М., Каменська І. В. Аналітико-синтетична евристичність обліково-інформаційної збалансованості інституціональної інфраструктури // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.
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Зверук Л. А., Рибачук В. О. Модернізація національного ринку банківських послуг як стратегічний орієнтир його розвитку (на прикладі ПАТ «Державний Ощадний Банк України») // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.
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Калініченко О. Ф. Глава держави, Парламент та виконавча влада як інститути контролю за реалізацією конституційних прав, свобод та обов’язків людини і громадянина в Україні // Міжнародний науковий журнал "Інтернаука". Серія: "Юридичні науки" - 2017. - №3.
Summary. Developed and justified by the level model of mastering the content of higher pedagogical education as an innovative resource of its transformation.
Key words: innovation, model, the content of higher pedagogical education, transformation, differentiation, individualization.
Abstract. The article examines the problem of polymorphism of interpretation the economic nature, forms and sources of financial resources the exist of entities of agricultural sector in the national economy. It was identified as a priority the issue identification of financial resources in the purpose of selection the priority approach to their formation.
Achieving the aim of research was conducted by using comparative analysis of existing definitions of the term "financial resources enterprises" to the changing economy and the types of requests for information on available financial resources of the entity for management decisions to safeguard the financial security, sustainable development and increased competitiveness of agricultural products.
On the based of the grouping views of scientists on the economic substance of financial resources of enterprises, singling out significant differences ,the use of accounting approach to identify financial resources for agricultural producers has been suggested.
It is being proved that the identification of financial resources for entities accounting treatment will simplify the management of financial resources and implement measures to allow optimization.
Keywords. Financial resources of enterprises, monetary means, funds of financial funds, private equity, financial assets of financial resources entities.
Summary. Pedagogical knowledge is investigated and substantiated as a holistic system.
Key words: system, structure, pedagogical knowledge, content of higher pedagogical education.
Economics, Finance and Management in the XXI century: analysis of trends and development prospects: Abstracts of International Scientific and Practical Conference (Bukovel-Kyiv, March 20-23, 2017)
Economics, Finance and Management in the XXI century: analysis of trends and development prospects: Abstracts of International Scientific and Practical Conference (Bukovel-Kyiv, March 20-23, 2017)
Economics, Finance and Management in the XXI century: analysis of trends and development prospects: Abstracts of International Scientific and Practical Conference (Bukovel-Kyiv, March 20-23, 2017)
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 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.
Abstract: Are studied trends in the market of the collective investment in the European Union and Ukraine.
Key words: Collective Investment Scheme, investment funds such UCITS and AIF, inflow - outflow of capital, net assets.
Summary: The article deals with the psychological and biological factors which have influence on person in the commission of violence crime. The author refers to them such personality traits as aggression, violence, anxiety and mental abnormalities. A person with such negative biological and psychological characteristics will be inclined to commit violent crime, only if the social environment will contribute to this manifestation.
Key words: person, the offender, aggression, aggression behavior, violence, anxiety, mental abnormalities, social sphere, psychological factors.
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: 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.
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.
