Naukovij oglad

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.