Bulletin of Taras Shevchenko National University of Kyiv. Economics.

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Authors: О. Grishnova, Doctor of Sciences (Economics), Professor, І. Magdych, PhD Student Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

The article explores the features of social investment and estimated impact of social investment on key financial and economic indicators of the breweries. Is proved priority areas in social investment and offered to recommendation to improve social investment in the enterprises of the brewing industry in Ukraine.

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Authors: L. Volokhova, PhD in Economics, Associate Professor, O. Evseenko, PhD in Economics, Associate Professor Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

The paper defines the role of insurance and risk management in corporate social responsibility. Analysed some of the social problems of certain sectors of the economy and the distribution of investments by insurance companies in a socially-oriented areas of the economy. The result of the analysis show that the problem of insurance and risk management should be directed to the development of innovative insurance products that would receive specific corporate social value by real locating investments. To better study on strategic risk – management must diversify and improve the traditionally accepted methodological tools. We consider the theory of positional feedback and corresponding IRT innovative model for analysis of complex, highly-defined characteristics of this sector. In order to determine a common objective evaluation system of corporate social responsibility for all companies emphasis on practical social benefits as measuring the effectiveness and success of socially responsible activities, the benefits that the company will receive from the decision of the social project. The proposed comprehensive system of indicators based insurance, which allows you to deepen the study of social responsibility in risk management strategies. The indicator system includes the following sections: 1. Navkolyshnye environment. 2. Local government (social security community). 3. Occupational Safety. 4. Internal corporate relations. 5. Equality. 6. Product Attributes. 7. Management. 8. The interest of business. 9. Liability business. 10. Socially responsible insurance. The comparative characteristic of the efficacy of social activity of companies and assess their socio-oriented activities for the previous ten years.

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Authors: S. Onishchenko, PhD in Economics, Associate Professor Poltava National Technical University named after Yurii Kondratiuk, Poltava, Ukraine

The institutional framework from positions of different conceptual approaches was examined in the article. The attention was paid the problems of institutional support budget security in Ukraine. The institutionalization of budgetary relations and especially the formation system of institutional support was investigated. The author's approach to the nature of institutional support budget security was suggested. Institutional and legal, institutional and organizational, and staffing budget security were characterized. It is concluded that the process of institutional development budget security characterized by unacceptable levels of institutional strain.