Naukovij oglad

6-13

Authors: Oliynyk S. O.

In the article the essence of inventory as part of the method of accounting and control its content, place and role in the economic activities of enterprises and the formation of reliable indicators of financial reporting, inventory analysis of the current state of the enterprises and ways to improve it. The article highlights the issues of inventory in the modern world. Disclosure agenda and procedures for inventory during the audit and the auditors asked to perform methods and actions in the inventory, which will allow to determine the real data on availability and actual values remains. It is proved that the inventory of significant improvement can be achieved by better use of and methods of economic analysis.

21-31

Authors: L. Nuzhnenko

The global changes concerned spheres of economy were unequivocally reflected in a condition of the enterprises of the industry. This changes bared the problems connected with competitiveness of production on international and home market. And as we know, competitiveness defines a trajectory of development of an enterprise. The article describes modern processes happening in the global economy. In the article the terms such as ‘wikinomics’ and ‘crowdsourcing’ are being revealed with an analyses of connection between the development of information technology and changing of the nature of the competitiveness. Apart from that, the article examines the examples of successful international practices in the process of implementation of new business models.

48-58

Authors: Kravchenko R. A., Pareja E. S., Flores Y. G.

The studies were conducted on the territory of the equatorial Andes. The aim of the work was to determine the ratio of gully forms of various lengths on the key section. The authors used field research and the program ArcGIS 10.3 basing on the study of orthophotos. It is established that gully forms with a length of up to 50 m, constituting 37%, prevail. The gullies over 400 m long make only 8% of all erosion forms. Lateral short gullies retain the potential for peak growth as a result of regressive erosion. The work can be used in such scientific areas as fluvial geomorphology and soil protection from erosion.

73-84

Authors: Gorobets D. A., Khokhlova K. R.

The article is devoted to research of the current state of individual agricultural households in Ukraine. In addition, the main problems concerning the construction of private peasant farms have been identified, the need to create new markets for agricultural products has been identified, and the need to consolidate the notion of rural green tourism and private peasant farming is not an economic activity at the law. The differences, which are in the current legislation concerning the peculiarities of the activity in the personal peasant economy, are found out, and the ways of their solution are proposed.

92-103

Authors: D. Revyakin, R. Chornobryvets

This article discusses the expediency of legalization of firearms for self-defense in Ukraine, concluded that the legalization of weapons will lead to more positive consequences than negativ. The practice of introducing weapons for self-defense in different countries of the world is analyzed. The conclusion is drawn that it is necessary to legalize the turnover of firearms in Ukraine, it is necessary to exclude criminal liability in articles 263, 263-1 of the Criminal Code of Ukraine.

122-130

Authors: Dyachenko І.

The article reveals the essence of socio-cultural competence, determines the pedagogical conditions of its formation in future journalists in the process of professional training. The scientific discussion on formation of sociocultural competence of future specialists in the process of professional training is covered; outlines ways of implementing this process. It is emphasized that socio-cultural competence is the ability of a person consciously to take into account knowledge of social and cultural contexts. It is noted that the effectiveness of formation of socio-cultural competence of the future journalist is ensured by the implementation of a set of pedagogical conditions.

139-147

Authors: Komarov V. I., Kit Y. V., Corzh G. I.

The article analyzes the tasks facing occupational safety, which are determined by its complex nature, a large number of scientific, technical, industrial, hygienic, organizational, social, and public factors that determine the effectiveness of efforts applied to increase occupational safety. Attention is focused on the use of the achievements of many scientific disciplines directly or indirectly related to the tasks of creating healthy and safe working conditions. The importance of continuous multi-level targeted improvement of professional literacy and competence of labor protection personnel as an integral part of the prevention of industrial injuries and occupational morbidity is substantiated.

162-174

Authors: Pluzhnik O. V.

The article examines the development of special education in the Czech Republic from neglect and contempt for children with special needs to recognize their right to study and the need to ensure the realization of this right through the introduction of special education. The formation of teachers' professional training for working with special children is considered. The contents of the modernization of school education with regard to the needs of inclusive education are revealed. It is determined that coverage, generalization and comprehension of the implemented reforms in the field of special education in the Czech Republic makes it possible to take into account their advantages and disadvantages and correctly define the strategy of educational reform in Ukraine.

189-212

Authors: Chebykin O. Y., A. Yacishina

The paper is devoted to the correction of primary schoolchildren’s emotional and destructive behavior. To solve the set tasks, an author’s personal specially designed questionnaire was used. The conducted research showed that among the surveyed children, whose behavior often has emotional and destrcutive manifestations, the following characteristics were observed: anxiety, grumpiness, capriciousness, ruinity. As a result of the carried out research, taking into account the above-mentioned, a system of correcting undesirable manifestations of children’s emotional and destructive behavior was constructed. Approbation of the proposed system in a psychological and pedagogical experiment proved that it is much promising in the aspect of correcting the level of children’s emotional and destructive behavior, increased empathy, self-regulation, and decreased anxiety manifestation. It was verified that the proposed system of training lessons allows to correct the level of emotional and destructive behaviour manifestation and can be used for methodological recommendations, psychologists, teachers, social educators.

6-13

Authors: Oliynyk S. O.

The article defines and summarizes the modern interpretation of the essence of financial results in normative legal acts and scientific publications. The attention was paid to the actual issues of financial results formation. The results of the enterprise are investigated at various stages of its activity, depending on their form, direction of use and the interested persons. It is substantiated that the method of determining the financial result, in accordance with the principles of accounting, is a variational value. The directions of the influence of the accounting policy elements on the financial results of the enterprise are determined and the ways of ensuring the objectivity of the choice of the elements of accounting policy are outlined.

22-34

Authors: O. Zhadan

This article demonstrates the importance of the economic classification of expenditures during applying it in the budget process. A comparison between the structure of articles of the national and international economic classification of expenditures. In the national classification were identified certain categories of expenditures that differ from the international classification. The economic essence of expenditures for transfers and subsidies and their significance for budget indicators of a certain region are analyzed. It is proposed to allocate in the structure of the national classification certain categories – "Transfers" and "Subsidies", that will facilitate the harmonization of the public finance management system in Ukraine with the norms and rules adopted at the international level and the comparability of reporting data on the implementation of the budgets of Ukraine and other countries.

47-60

Authors: Chupryna Iu.A.

The article deals with the conceptual and ontological basis of the term "building cluster" in the context of creating and ensuring the implementation of public-private partnership. The advantages of this form of PPP as a concession for the state economy and factors of realization of construction projects, which are connected with certain difficulties, are analyzed. The main points of modernization of PPP mechanisms are taken into account taking into account the concession. The new organizational structure "building cluster" is described, which is positioned as an integrated association of project type, the existence of which is determined by the life cycle of investment-construction project.

69-83

Authors: Hladun Т. О.

The article is aimed at the analysis of the peculiarities of the development of the social competency of autistic primary school learners under the conditions of inclusive education. The methods of the research include the analysis of the scientific literature, synthesis, systematization and generalization of the scholars’ opinions. The conducted research gives grounds for the analysis of the evolution of social views on joint education of the disabled children. The author also analyses the extent to which the problem of inclusive education in Ukraine has been researched; defines the peculiarities of the social competency development taking into account the peculiarities of autistic children development. Inner and outer indicators of the social competency development have been singled out. Further researches can be devoted to involving children into social inclusion.

93-101

Authors: Voropayev Y. P., Voronina H. L.

Development of the new Ukrainian school implies widespread use of artistic and aesthetic education for solving tasks of becoming a holistic child. Children’s theatrical activity wherein can perform an integrating function; it can be an effective method of civil, moral and ethical education. Theatrical creativity leads to form an observation and ability to sympathize with another; it develops readiness for co-creation through the dominance of dialogue as a unity of verbal and non-verbal communications between the teacher and students. It makes conditions for the exchange of personal spiritual values and also improves sociocultural relations. Many years of experience working with children’s creative teams shows that children’s theater through the dialogue of cultures embodies the idea of syncretism of all arts; it combines teaching, educational and creative processes, helps to solve general pedagogical tasks related to the formation of emotional culture, cognition and awareness of real life phenomena and enrichment of the child’s aesthetic experience.

6-13

Authors: Oliynyk S. O.

In the article the concept of "creative accounting", the preconditions of its origin and its implementation is investigated. The negative and positive influence on formation of accounting policy is determined. The ways of preventing the practice of creative accounting are proposed. Separate methods and reasons for applying creative accounting and manipulation of financial statements. The basic objects, to which the creative accounting is most often used, is determined. It is proved that mechanisms of financial reporting manipulation, even within the framework of legislation, to some extent lead to abusive accounting. This affects the credibility of users of financial reporting. Therefore, it is proposed to use the concept of "creative methods" of accounting within the framework of legislation, but not "creative accounting".

23-31

Authors: Piskun D. N.

The role of adaptive enterprise management has been determined and the peculiarities of the socio-economic situation in the country are identified, which require the formation of levers of adaptation to the conditions of the external environment in the general mechanism of management of the economic entity. The paper describes the purpose of adaptive control, the basic principles, functions, which are related to the basic elements of the enterprise management system. The aspects that need to be taken into account when forming and implementing an adaptive management system at the enterprise are determined. The conceptual principles of the process of organization of marketing management, principles and objectives of marketing management are characterized. The main marketing tools are described and the importance of forming and implementing marketing strategies as an important element of the system of marketing adaptive management of the enterprise is disclosed.

42-57

Authors: Biletskyi Y. V., Sylyvoniuk K. A., Semeniuk O. I.

In the article the natural composition of the woods of the forestry fund of the state enterprise «Ratnivs’ke lisomislivs’ke gospodarstvo» (hereinafter – Ratnivs’ke LMG State Enterprise) on the point of view of forests functional purpose (operational, protective, recreational and health and forests of nature conservation, scientific, historical and cultural purposes) is analised. The measures for optimizing of the functional structure of the forestry sector, taking into account the species diversity of wood species cultivated on the territory of Volyn Polissya are proposed. The research was based on materials from the State Enterprise «Ratnivs’ke LMG» and the Volyn Regional Office of a Forestry and Hunting; Graphical, statistical, comparative methods are applied.

66-74

Authors: A. Balendr

The article deals with the problem of the border guards’ training unification based on world experience with the aim of further using the advanced ideas for the modernization of the system of professional training of the personnel of the State Border Guard Service of Ukraine. The unified training of law enforcement officers in the USA, EU countries, law enforcement agencies of different countries of the world have been highlighted. Nowadays, training of the Ukrainian border guards in accordance with European and world standards requires the study of the experience of unified training of border guards on the basis of world experience. The diversity of ways of protecting the border and the types of border agencies in the world puts forward the issue of unifying the training of personnel involved in the protection of borders. After integration of the unified curriculum into the national system of professional training, the learning process is directed in such a way that the students receive the same knowledge, skills and attitudes that will be required to perform their professional duties at the border regardless of the country of study. The author has analyzed the use of this experience in order to implement it in the system of professional training of the personnel of the Ukrainian Border Guard Agency.

89-103

Authors: Sadova M. A.

With the help of cluster analysis, we identified 2 types of professional resposibility of the individual: safe and risk-taking where the main scales were risks and dangers. Therefore, in the study group, the lower the level of risk, the high level of fear of responsibility and extreme control, the more safe the type of professional responsibility it belongs to. Conversely, a group of people with high risk, internal control and low level of fear of responsibility belongs to a risk-sensitive type.

6-13

Authors: S. O. Oliynyk

The article considers the bases of carrying out the audit of receivables both at the level of audit firms and services of internal auditors of business entities. The problem aspects of the method of audit of receivables, providing full and reliable information to users of financial reports are investigated. The necessity of taking into account new requirements concerning audit procedures is substantiated. The necessity of developing a program of audit of accounts receivable for the increase of the efficiency of the enterprise activity was substantiated, and the stages and methods of its implementation were proposed. The main tasks of the internal audit of receivables are revealed, carrying out the verification under the conditions of computer data processing. Improvement of the methodology of audit of receivables due to inclusion in the program of analysis of accounts receivable is offered.

25-32

Authors: S. O. Oliynyk

The article deals with the concept of internal audit, its objects, functions, methods of conducting and the necessity of implementation at enterprises in Ukraine, reflects the shortcomings of the development of internal audit in Ukraine and introduces proposals for their elimination. In the article the features of organization of internal audit at the enterprises are investigated. The expediency of establishing an internal audit department at enterprises is substantiated. It has been proved that the main problems of internal audit in Ukraine should be first of all insufficient regulatory and methodological support, which leads to a lack of understanding of the principles, methods, methodology and procedures of internal audit, lack of internal development in organization and methodology of internal audit in the enterprise.

59-69

Authors: N. Khotsevyc, N. Kotsan

The current state and development of animal husbandry in private farms in the Volyn region are analyzed. The dynamics of the number of cattle and cows, pigs, poultry, sheep and goats in private farms, placed the corresponding figure and table. Carried out the characterization of the main sectors of livestock production in personal peasant farms. The perspective direction of animal husbandry which is best developed in personal country farms of area is allocated.

77-85

Authors: M. Proskurin

Over the entire time of project management, a huge number of different methodologies and standards for project management have been developed. Two main areas are traditional waterfall models and flexible methodologies. The urgency of this work is the need to improve the methodology of project management, taking into account the requirements of the modern global economy, based on the knowledge and principles of sustainable development. In the article a comparative analysis of flexible methodologies and a classical waterfall model was conducted, the strengths and weaknesses of both models were studied, and the possibility of using the hybrid methodology of project management was considered.

93-105

Authors: Sobko Y. І.

The article discusses the features of the concept and process of professional career planning. Special attention is paid to the process of career planning of students. The importance of how a student is planning his or her professional career based on knowledge of his/her needs, social and economic conditions and needs of the state is proved. The author emphasizes that the process of professional career planning is a gradual formation of professional prospects of the individual, characterized by consistency, consistency of professional goals and values of the individual.

6-32

Authors: Evdokimova N., Kotenok D.

The problem situation in the sphere of information exchange among all stakeholders in the national economy management system has been identified. The state of information and analytical provision of development of managerial decisions in business organizations is studied. The use of business analysis methodology for building an effective management system is substantiated. The possibilities of reporting by domestic enterprises in satisfying the information needs of stakeholders have been studied. The specifics of the development of information and analytical support for public administration and administration processes are highlighted. The influence of eurointegration factors on the development of information and analytical processes in Ukraine is analyzed. The directions of the search for system solutions in the context of informing about setting and achieving the goals of sustainable development of Ukraine are shown.

40-47

Authors: Oliynyk S. O.

The article presents the peculiarities of the organization of the audit of fixed assets at the enterprises taking into account modern economic conditions. The necessity of conducting the audit of fixed assets is revealed, which allows to establish their existing and quantitative status, accounting in the accounts, repairs and improvements, correctness of accrual of depreciation and elimination of their shortcomings, which will allow to achieve a high level of qualitative characteristics of the financial statements of the enterprise. The task and the information base used during the audit of fixed assets have been formed. The methodology of audit of fixed assets is presented and its influence on the quality of audit is determined. The stages of verification are determined. The criteria of the quality of the audit are established and the requirements for the process of preparation of the accounting information are established. This will allow to improve the quality and systematic carrying out of the audit of fixed assets at the enterprise.

60-67

Authors: Belay I. M., Ostapenko A. A., Demchenko V. O., Belay A. I., Krasko N. P.

Practical using of antiatherosclerotic drugs shows that in most cases they do not present modern requirements for the criteria of efficiency and safety. Currently are no single universally accepted theory of atherogenesis. In recent years, active development of atherosclerosis peroxide theory based on the fact that an important factor is the lack of atherogenic antioxidant system (AAS), which leads to increased auto-oxidation of lipids and biopolymers to form toxic products. Given these circumstances, a study was conducted to study the antioxidant properties of phytomedicines containing pectins.

83-108

Authors: Nakonechna A. M.

There have been detected fixation of human needs and interests in the Universal Declaration of Human Rights and United Nations International Covenants on Human Rights of 1966. It has been made somewhat non-traditional classification of such needs and interests. It has been determined quantitative indicators for each of the types of needs (interests) identified by this primary International Bill of Human Rights. So, - according to the criterion of liveliness, in which there arise and there are human needs (interests), among the latter the largest specific weight occupy the needs (interests) of personal (14 cases (37%)). The following are needs (interests) in the field of social protection (9 cases (24%)), political (6 cases (16%)), economic (5 cases (13%)), cultural-spiritual (3 cases (8%)); - depending on the type of carrier needs, the investigated international legal acts focus more on the needs (interests) of the individual (20 cases); collective-individual (14 cases) and collective needs (interests) (4 cases) are also indicated.

118-129

Authors: Kochkodan Y. M., Vasko A. I.

Analistiv research of impact on boring cutter cooperate with column and borehall wall have been done during drilling directional wall. Influence of location and the stabilizer sizes and feed beam on the measure of renith angle have been regarded. Analistic addictions for definitions a distance from a boring cutter to a stabilizer have been got, as well as normal constituent of the reaction backwall on a boring cutter and feed beam of column conditions for stabilization of renith angle. In term of the lead computations it was determined that the angle of stabilization is becoming lower at the time of increasing length of feed beam or stabilizer.