Summary: Tourism development should be sustainable in terms of environmental aspects, economically viable and profitable and equitable from ethical and socially aspects. For tourism to contribute to the sustainable development of the national economy, it must integrate natural, cultural and human components. Tourism education and training refer to the acquirement of professional skills necessary for practicing the named activity. The educational management at all levels of decision-making process shall combine the specialization training with the management training in order to better face the problems from the performed activity.
Key words: tourism development, sustainability, management, competencies, sport, students, reserach.
Abstract. This article presents the results of mathematical-cartographic modeling of homogeneity spatial structure of vegetation on computer using geographic information systems on the example of Azerbaijan territory.
Keywords: modeling, spatial structure, vegetation cover, homogeneity, geoinformation system, digital map.
Summary: This article explores the main approaches to understanding the essence of the method of cluster analysis, the sequence of its procedures, clustering algorithm of a debtor company, described in detail its steps, made cluster grouping based on the coefficient of reliability of troubled debtors. The results of the analysis of the proposed methods for optimizing receivables.
Key words: cluster analysis, cluster, receivables management, receivables.
Abstract. The effect of the control valve authority in the process of regulation was investigated. Found a control signal conversion, which takes into account the authority of the valve to align the relationship between the control signal and the flow rate of heat medium. An experiment on the model of thermal point in the Simulink environment was performed. The experimental results were analyzed.
Key words: control valve, the valve full external authority, regulation, conversion of the control signal.
Summary: The main criteria and elements of financial liberalization are under consideration. The foreign experience of financial sector liberalization is generalized. The study highlights the main lessons of the capital account liberalization.
Key words: financial liberalization, capital account, background, sequence, reform, movement of capital.
Summary. This article considers emergence of a concept of “human factor” and its influence on the complex “Driver – Car – Road – Environment” (DCRE) system. Specific features of the human role in the transport safety system and in the complete complex DCRE system were analyzed. The author substantiated the necessity to consider human factor when reviewing safety of the DCRE system.
Key words: automobile transport, safety, DCRE system, human factor.
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.
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.
