Naukovij oglad

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.