Naukovij oglad

3-8

Authors: Biletskay Ekateryna

In articles approaches to essence of money resources and monetary streams are considered. Approaches to definition of a monetary stream are defined. It is offered to classify monetary streams behind a kind of financial and economic activity. The interrelation between operational, investment and financial activity of the enterprise is established during movement of funds.

13-23

Authors: Bokhan A. V.

The actual questions of environmental safety in the context of ideas of global evolutionism taking into account modern tendencies and emerging new requirements to the livelihood and survival of humanity. Identified the importance of integrating political, economic, social and cultural components in the improvement of the system of ecological safety, and also for its renewal and progressive ways of its attainment. Key words: globalization, ecological safety, wildlife management, sustainable development, environmental policy, the Outlook for the future of humanity and civilization.

32-37

Authors: Valchuk О. О.

The most important phase of its economic activity, completing the process of circulation of capital - sales of products, goods, works and services. As a result of this process turns the social utility of product produced. It was proved that on account of the sale of products depends on the correct determination of the financial results of the company.

42-51

Authors: Zayukov I. V., Novohatska L. V.

The category of health from the perspective of the importance of such components: capital, labour activity, demographic and socio-economic policy of consumption of economic resources are analyzed. It is proved that the category of health plays an important role in the system of socio-economic relations. Conceptual recommendations strengthening the health of the population are worked out.

57-65

Authors: Poverlyak T. I.

The article describes the main factors influencing the financial-economic stability. Particular attention is paid to the cyclical economic system and lifecycle of enterprises. The connection between variations in the level of financial-economic stability and stages of their life cycle was detected. Based on the research, the broader concept of "financial-economic stability" was revealed the essence. Key words: financial-economic stability of enterprises, life cycle.

74-80

Authors: Скрипник. Н. В.

This paper investigates the features of accounting in small and medium enterprises in Ukraine and foreign countries, considered the definition of accounting policies in accordance with national accounting standards and international financial reporting standards for small and medium enterprises. The recommendations for the development of the work plan accounts for the small and medium enterprises. Key words: small business, medium-sized enterprises, accounting policies, IFRS for SMEs, working chart of accounts.

87-94

Authors: Khomenko N. S.

Tourism is currently the fastest growing industry, as evidenced by data from the World Tourism Organization. Activities of travel agencies, provided by enterprises of tourism, is the formation, promotion and realization of the tourism product. The diversity and complexity of unsolved problems in the organization of accounting of income and expenses of tour operators and travel agents in the absence of modern industry guidelines thus an increasing interest in conducting special studies to find effective methods of satisfying the needs of all users of financial statements. The subject of research is the process of formation of accounting, tax and statistical information about the income and expenditure of tourist organizations. The purpose of research is to develop theoretical propositions and recommendations for the organization of accounting of income and expenses in tourism with applying different tax systems. In the course of research work such methods of scientific research as a systematic and comprehensive approaches, inspection, sample survey, grouping, comparison, analysis and synthesis, monographic method of presentation. The theoretical result of the study is to clarify the criteria for recognition of revenues and expenses in tourism depending on the contractual policy, as well as the influence of justification used systems of taxation on revenues and expenses. Bottom line is to study the possibility of using the findings and proposals contained in the thesis to improve the organization of accounting of income and expenses in the tourism and the preparation of financial and statistical reporting. Sphere of the use of research results is to use as a technical material in the development of regulations, the preparation of the learning process in special disciplines in higher education, in vocational training and development of professional accountants and auditors. Conclusion: This study developed a theoretical position and recommendations on the organization of accounting of revenues and expenditures in tourism in the application of different tax systems allow reliably generate information about the basic elements of financial and statistical reporting. Keywords: "accounting", "accounting income", "cost accounting", "organization of the tourism industry".

99-103

Authors: Baysuk Vitalyi, Molchanov Igor

Ukrainian LED Technology Developers would like to bring your attention to a new concept solution for LED application in illuminating devices using their patented variations and services, which include: ● redesign of the structural unit, prototype creation, completion of pre-production testing in any EU country; ● manufacturing facility design for LED illuminating lamps in EU countries followed by creation of joint manufacture in other countries throughout the world. The use of light-emitting diodes (LEDs) in illuminating devices have proven effective because of their advantages over the traditional illuminating lamps (mercury-vapor lamps, sodium vapor lamps, and metal-halide lamps). They have: ● minimum energy consumption; ● high average life; ● high lumen output

113-118

Authors: Kazakova R. V., Melnyk V. S., Buley L. F.

Studied the content of ascorbic acid in foods of plant origin grown in Transcarpathia. The level of micronutrients were determined by direct chemical - analytical method of sanitary - hygienic laboratory. The results are compared with those of the vitamin content in other regions of Ukraine, the official table of the chemical composition of food products showed no difference in the contents of ascorbic acid in the products of different regions of Ukraine and in retrospective studies . Keywords: Ascorbic acid, food, vitamin deficiencies, prevention.

124-129

Authors: Antal T. V.

Highlighted research results concerning study of mineral fertilizers application on yield of durum spring wheat under conditions of right-bunk Forest - Steppe of Ukraine. It is established that under condition of right-bunk Forest-Steppe of Ukraine on typical black soil with low humus content by complex of quality indexes grain of 1-st quality class was obtained with application of high fertilizers rates - N90-120P90-120K90-120+N30IV. Key words: spring durum wheat, fertilization system, cultivar, cultivation technology, grain quality.

137-145

Authors: Hayday G. S., Hayday I. V., Novak L. L.

Methods to improve food properties of wheat are studied.The impact of agrotechnic of wheat farming, in particular, the conditions of mineral nutrition by different doses of fertilizers, and technological method as fractionation of the grain are established. Key words: culture, wheat, cereals, fertilizers, quality of flour, baking properties.

151-156

Authors: Каrabinesh S. S., Dubinin I. S.

In the article methodology over and results are brought prognostications of remaining resource, that are based on data, that it is got holographic methods. Theoretical principles are worked out and experimental researches are conducted with establishment of indexes of remaining Keywords: remaining resource, microstrain, holography, methodology, wear, prognostication.

163-173

Authors: Smal M. V.

The method of development of determined mathematical models describing the change in the equivalent mass of the guiding unit of pruning machine for beet tops from the roots with type "passive guiding unit - passive knife" under condition without dumping and damaging of roots during the process is given. Basing on the analysis the main structural and kinematic parameters of working parts are determined. Keywords: remains of beet tops, roots, guiding unit, guiding unit equivalent mass, parameters.