Naukovij oglad

14-22

Authors: Oliynyk S. O.

The article summarizes theoretical developments of domestic scholars on the nature of accounting policy and its significance. The main problems of formation of accounting policy are determined and ways of their solution are indicated. The role of accounting policy at the present stage of economic development is considered. The ways of improvement of the mechanism of its formation are offered. It is proved that the formation of accounting policies is a complex process that requires organizational, technical, personnel and does not end after the approval of the Order on accounting policies, and continues until the termination of the enterprise. The use of various accounting policy options allows you to manipulate the financial result, which leads to non-consistency of financial reporting. Consequently, the task of managers is to create an accounting policy that would ensure the creation in the accounting system of impartial and truthful information about the financial position and performance of the enterprise.

31-42

Authors: P. A. Polyakov

The article describes the scientific approaches to the interpretation of the essence of economic security and the relevance of solving the problem of its management at the enterprise. The features of the indicator approach of assessing the economic security of an industrial enterprise and the problematic tools for selecting these indicators and forming an integral indicator are disclosed. The difference in methodological approaches to assessing the level of economic security based on qualitative and quantitative parameters is characterized. It is determined that the set of existing methodological approaches to the assessment of the economic security of the enterprise can be divided into standard and non-traditional. The advantages and disadvantages of the existing methods for assessing the economic safety of industrial enterprises are presented.

58-65

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

To date, one of the most urgent and growing problems in the health sector is atherosclerosis. In the complex treatment of early forms of atherosclerosis can be successfully used herbal preparations, so the interest in phytotherapy has increased in recent years in many countries around the world. This article presents data obtained from the experimental study of phytomedicines containing phenolic compounds.

75-89

Authors: L. Borovyk

In the article, based on the analysis of a number of scientific sources, it is substantiated that the psychologic-pedagogical competence of border guards officers is a totality of pedagogical and psychological competence and begins its formation during the training of future officers in a departmental educational institution and is improved in the process of acquiring their experience. In the article, this conclusion is based on an analysis of the characteristics and psychological and pedagogical tasks of the professional activity of the employees of the State Border Guard Service of Ukraine. Crystallization of the definition of "psychologic-pedagogical competence of future border guards officers", understanding of its content and place in the structure of professional competence and professionalism will allow to correctly set out the emphasis when implementing the concept of research and creating the conditions for the formation of this personal characteristic.

14-24

Authors: I. V. Babiy

In the article the author discloses the importance of strategy and strategic management for the expansion of foreign economic relations of industrial enterprises. The task of the department of foreign economic relations of the enterprise, which is involved in the formation and implementation of the strategy of development of foreign economic activity, is described. Determining the basis for improving the implementation of the strategy of foreign economic activity of industrial enterprises. The main stages of realization of foreign economic activity of the enterprise are investigated. The role of the formation and implementation of an effective mechanism of management of foreign economic activity of the economic entity is given. The stages of planning as one of the elements of the mechanism of strategic management of foreign economic activity in the enterprise are determined, which plays a significant role in the implementation of the established strategic directions of development in this area.

32-58

Authors: O. S. Ryvak

The economic system of Ukraine and the world is effective if rare economic resources are directed at the production of goods that are most desirable and useful for every individual in particular and society as a whole, and are used with the lowest alternative losses. The successful economic policy of the country is built on the main indicators - the level of employment, unemployment, price levels, interest rates in the short and long-term period, the rate of income after taxes, the supply of money, investment and savings, exchange rate, net exports, foreign exchange reserves. Due to the excessive openness of the country's economy, the best medicine for its recovery is a shift in emphasis to meet its needs, taking into account the effectiveness of economic resources usage, based on internal and global management experience.

70-76

Authors: Kravchenko E. I.

The task of forming a team for a startup project is considered. A mathematical model of the problem of determining candidates for the project team has been constructed. The candidates must have the most experience and require the least salary. The problem is reduced to the task of the backpack. A method is described and the expediency of using the algorithm of branches and boundaries for solving the problem is justified.

86-92

Authors: A. R. Yavdoshchuk

The task of constructing the business model "Canvas" for managing the startup project is considered. A meaningful problem formulation of finding partners and competitors of projects is described. A mathematical model is constructed. The task is reduced to the task of finding the longest path from the top, which generalizes the developed startup project, to the vertices, which are competitive or similar startup projects. An algorithm based on the wave algorithm is developed.

106-115

Authors: O. V. Zadorozhna

The article analyzes the vision of the phenomenon of collecting through the prism of the concept of J. Clifford, and explores the close connection between visual culture and collectibility. The urgency of the topic is determined by the growing interest in the problems of interpreting the specific attitude to the reality of collectors, as well as the need to formulate a cultural evaluation of the role of collectibility in the context of modern culture. The article analyzes J. Clifford's "Art-Culture" system, examines the specifics of collectibility, cultural characteristics of this phenomenon and its role and place in the field of culture.

32-40

Authors: Oliynyk S. O.

The article deals with the issues of the nature and classification of accounts receivable at the level of satisfaction of users with information about its state and issue of management of accounts receivable, features of the organization of accounting and recommendations for improving accounting in accordance with the peculiarities of business entities. The main stages, objectives and tasks of the management of accounts receivable are determined, the theoretical and practical bases of its management are highlighted. In the article it is proved that in order to solve problems of occurrence and repayment of receivables, it will help to create an effective system for monitoring the quality of financial settlements with debtors and requires the development of a clear and perfect classification of receivables, unification of methods of its assessment and documents of analytical financial reporting.

48-60

Authors: I. Svidurk

Structural and institutional peculiarities of creative management are considered, tools of realization of possibilities and overcoming of barriers at separate stages of creation and distribution of creative decisions are highlighted. The systematic and institutional and regulatory aspects of the national conceptions of the development of creative and innovative systems are analyzed. A wide range of issues of state support for the creative development of the national economy is covered. The methodological classification of factors of creative development at the macro level is proposed. According to the systematic approach to solving the problems of the innovative scenario of development of the country, decomposition of creative development planning was made. It is shown that in the conditions of development of post-industrial economic space instruments of legal regulation of socialization of a society require a dynamic upgrade.

68-82

Authors: Melnychuk I. M., Shukatka О. V.

The structural and functional model of the experimental pedagogical system of formation of individual health-saving strategies of future bachelors of natural sciences in universities on the basis of interdisciplinary integration is theoretically justified in the article. It was stated that modeling of objects of pedagogical theory and practice acts as one of the main methods of modern research and explanation of important characteristics of new objects of pedagogical reality. It was concluded that the structural and functional model is based on a number of methodological guidelines, which allow to reveal the essence of the investigated phenomenon. The structural components, blocks of the author’s model, namely: purposeful, informative, procedural, reflexive-evaluative, productive are characterized.

108-116

Authors: Fedchyshina V. V.

The article is devoted to the study of historical and theoretical aspects of the emergence and development of special economic knowledge in international practice. On the basis of the scientific analysis of the historical and cognitive method of research, the genesis of the emergence of special economic knowledge is systematized. It is the basis for the further development of the mutual legal culture of their use and international cooperation in the process of disclosing and investigating economic offenses. Study of legal and scientific literature, tendencies of development of special economic knowledge is an actual aspect of their modernization in modern conditions.

130-139

Authors: A. Potashova

The article reveals the problems of searching for specialized information on the Internet, related to its quantity and weak structuredness. The subject ontology is considered as a modern means of increasing the pertinence of search results, by structuring information and creating virtual catalogs of documents.

17-30

Authors: M. Veitas, M. Lukashenko

The article represents the study of cyberterrorism genesis and development. Considering the legal framework relevant at the time of writing different approaches to the definition of counterterrorism have been reviewed on both the doctrinal and legislative levels. As a result of systematic analysis of the most massive cases of cyberterrorism in the world the methods of combating have been suggested. The authors have substantiated negative aspects total automatization in all spheres of social life. Additionally, in context of globalization and international intergration, the collaboration between law-enforcement bodies and world community is found to be necessary in order to effectively combat cyberterrorism.

39-48

Authors: Tokarchuk V. V., Kovalenko Y. O.

The influence of crumbly and dense carbonate strata on the properties of Portland cement was examined. It is established that the effect of appending a chalk to the cement is to increase normal consistency, the effect of appending a lime on this indicator is virtually unaffected. Adding of both additives in cements gradually reduces setting time. Corrosion resistance of cement samples with chalk and lime additives was investigated. It is proved that the effect of appending a dense lime on cement samples strength is minor compare to samples with chalk, but the effect of appending the last one on corrosion resistance of materials is slightly improves.

57-77

Authors: O. Chekanin, O. Zhdanova

The subject of the paper is the approach to the quantitative assessment of information security of the vehicle computer network and electronic control units (ECUs) that exchange data via this network. The goal is to provide a quantitative assessment of the attack surface for vehicle ECUs that use the CAN data protocol. The terms and general methodology for assessing the attack surface were adapted for use concerning the vehicle's ECUs to achieve the goal, the efforts of the attacker to gain access to resources within the framework of the attack were analyzed. A description of the general types of attacks was presented, and attack trees were built for them. A method for assessing the attack surface using diagnostic functions and attacks using normal packets is proposed. The method is based on the use of estimates of the potential damage magnitude from attacks and assessments of efforts to access the channels, data, and methods of the ECU. The result is an assessment of the attack surface for the ECU, which characterizes the degree the ECU is vulnerable to the attack. This information is essential for vehicle manufacturers for implementing measures to improve the level of information security.

89-109

Authors: Borovyk L. V.

In the article five pedagogical conditions for the formation of psychological and pedagogical competence of future officers of the State Border Guard Service of Ukraine are identified and substantiated based on the consideration of competency, activity and personal approaches. The formation of the investigated competence of future border guard officers is a holistic and complex process that involves the appropriate organization of the educational process in the teaching of general and military special disciplines, targeted training of the scientific and pedagogical composition of the educational institution, taking into account the component composition of the investigated personal phenomenon. It is possible to efficiently realize the task only when providing pedagogical conditions that take into account the peculiarities of the organization of the educational process of an educational institution and the specifics of future professional activities. Each of the developed conditions contributes to the formation of certain components of psychological and pedagogical competence. The presented pedagogical conditions will be taken into account in the methodical system of formation of psychological and pedagogical competence of future border guard officers and will allow to develop an adequate theoretical model of this process.

124-141

Authors: A. Moskaljova, A. Vlasenko

The article analyzes the scientific literature on the psychological characteristics of socionomic professions. The authors pay special attention to the profession of psychologist as a helping socionomic profession and discuss future research in psychologists' profession-relevant psychological features. The authors also describe a number of personal characteristics that make an efficient socionomic professional.

162-174

Authors: I. S. Paliichuk, L. N. Freiuk

The purpose of the proposed article is to carry out the typology of flute sonatas of the Baroque era. Given the artistic content, the genre-certainty of the parts, it reveals the following leading types: sonata da chiesa (G.-F. Teleman, J.-S. Bach, G.-F. Handel), sonata da camera (J.-B. Buramothe), as well as solo sonata (J.-S. Bach). The methodology of the research is based on the application of the historical method – when outlining the geniuses of the genre of sonatas for flute; analytical and typological – when identifying the immanent features of specific models of the analyzed genre and their association with the corresponding typological groups. The suggested typological models of Baroque Sonata with the participation of the flute laid the foundation for the further development of this genre of instrumental culture, in particular, its symphonization in the work of K. Reyneck, and the chamber and instrumental repertoire with the participation of flute in general.

18-31

Authors: S. Babych

The analysis of existing modifications of the grey wolf optimizer algorithms is carried out. The grey wolf optimizer and improved Grey Wolf Optimization is developed to solving the dynamic load dispatch problem for an isolated power system consisting of power stations and consumers are considered. The distinction of this task is moving during day power demand. The transition from a problem with constraints characterizing the physical and operational properties of power generators to a problem without ones but with the use of fines functions is described. A set of experiments are conducted on the use of developed algorithms and analysis of the obtained results is given.

47-65

Authors: H. Halkina

The problem of scheduling work for a set of machines is considered. The main characteristics of the problem include the existence of a common due date for all the machines, different unrelated productivity of the machines, the partial strict ordering set for the tasks and the value set for each of the tasks to be scheduled. The semantic and formal models of the problem are specified. Two local search algorithms are suggested: a deterministic local search algorithm and a simulated annealing algorithm. Key implementation points for each of the algorithms are covered; the algorithms’ as sequences of steps are described and a comparison of the suggested algorithms’ results when used on 16 input data sets is performed.

81-94

Authors: Kovalenko D.

The problem of exploratory data analysis and finding the regression line is considered. This problem is universal and many methods and mathematical approaches are used to solve it. In this paper, we consider the application of the principles of multidimensional polynomial regression to get acquainted with the data and construct a regression model. The content and mathematical formulation of the problem are provided. An algorithm for applying multidimensional regression principles for exploratory analysis and finding the regression line is proposed. The resulted key aspects of realization and the comparative table of algorithms

112-123

Authors: Oliynik Yuri, Katiushchenko Daria

The work is devoted to the development of methods for determining the term weight of the document during automatic classification of text information. The influence of diminishing the dimension of a document terms on the work of vector classifier is considered. In the quality of the proposed methods are considered such methods as TF-IDF, TF-SLF, pointwise mutual information, conditional random fields. The purpose of this work is to improve the quality of the classification of textual information due to the fact that the appropriate method for determining the weight of the document is documented, and their combination with the method will induce the beginning of the classifier. The comparative analysis of methods on characteristics such as precision, recall and F-measure were performed. The considered methods are part of solution of determining the thematic belonging of texts, determining the author of the document, determining the emotional color of the document, spam filtering, etc.

144-152

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

Searching ecstasy as a delirium, aesthetic shock, not identical to cathartic cleansing, at all times motivated artist to create, performance, and audience – to perception an artistic work. This article examines some mechanisms, which are leading servant of the muses to an ecstasy. These are a) ultimate concentration on the image, conscious or imposed from the outside through the powerful means, imitating (kind of mimesis), artistic reincarnation; b) Nietzschean Dionysian «intoxicating» consciousness expansion, which accept this world in his all disastrous fullness; c) «staying in nothingness», consciousness desolation, which is condition of illumination and acquisition of transcendental truths. These mechanisms are different from a variety of techniques leading to catharsis. Research materials can clarify understanding of the mechanisms of aesthetic reaction and the factors that motivate an artist to creativity; also they must enrich the pedagogy of art and the professional activity of artists.

163-172

Authors: E. V. Nezhynets, O. S. Rezunova

The article substantiates the necessity of creating a system of exercises for the teaching for the teaching future philologists written English. The types of exercises are analyzed; the requirements for tasks doing and control of materials understanding are specified. Examples of exercises within the complex of exercises for the production of business correspondence are presented.