Kyiv Cooperative Institute of Business and Law (Kyiv, Ukraine)


Райковська І. Т. Зміст стратегічного аналізу в сучасному ринковому середовищі // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.

 


Branch of science: Economic sciences
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Овчарик Р. Ю. Аудит на базі комп'ютерних програм: продуктивність, рентабельність та тенденції розвитку  // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.

 


Branch of science: Economic sciences
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Лисюк А. В. Обліково-нормативний аспект соціальної реклами: шляхи удосконалення // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.


Branch of science: Economic sciences
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Кравченко О. О., Кутя Н. Прогнозування прибутку підприємства в умовах нестабільної економіки // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.


Branch of science: Economic sciences
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Костенко О. М., Каменська І. В.  Аналітико-синтетична евристичність обліково-інформаційної збалансованості інституціональної інфраструктури // Міжнародний науковий журнал «Інтернаука». Серія: «Економічні науки». - 2017. - №1.


Branch of science: Economic sciences
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Kaminska T., Kraevsky V. Trans-level accounting information systems indicative management of agricultural enterprises // International scientific journal "Internauka". Series: "Economic Sciences". — 2017. — №1.


Branch of science: Economic sciences
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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.


Branch of science: Economic sciences
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Okhrimenko I. Staffing of domestic exchange market // International scientific journal "Internauka". Series: "Economic Sciences". — 2017. — №1.


Branch of science: Economic sciences
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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.

 


Branch of science: Legal science
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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.


Branch of science: Pedagogical sciences
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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.


Branch of science: Economic sciences
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Summary. Pedagogical knowledge is investigated and substantiated as a holistic system.

Key words: system, structure, pedagogical knowledge, content of higher pedagogical education.


Branch of science: Philosophy
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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)


Branch of science: Economic sciences
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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)


Branch of science: Economic sciences
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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)


Branch of science: Economic sciences
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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.


Branch of science: Legal science
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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.


Branch of science: Legal science
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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.


Branch of science: Legal science
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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.


Branch of science: Economic sciences
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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.


Branch of science: Legal science
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