Naukovij oglad

6-16

Authors: V. P. Bykhovchenko, A. A. Synytsia

The article discusses the basic tasks of financial analysis and major groups of indicators characterizing the financial condition of enterprises. The analysis of current indicators at the enterprise is carried out. Areas of improvement of financial condition of the enterprise are considered on the example of "Private Joint-Stock Company" Ukrainian Airlines "International Airlines. The analysis of the enterprise financial state is one of the main tools to find the competitiveness of producer. The development and implementation of new analytical methods and ways to improve the financial company states will increase its property potential to restore paying capacity and profitability. Insufficient attention is paid to improving the financial situation and finding ways to overcome the crisis. An assessment of the financial state can’t be carried out through one indicator, but only with the help of a complex system of indicators that details the financial condition of the enterprise. Various methods and models of analysis are used to analyze the financial condition of the company, their quantity and breadth of application depend on the specific purposes of the analysis and are determined by its tasks in each particular case. It is important to note that the most common are balance methods and models, coefficient estimation, rating estimation, integral complex estimation, estimation of the probability of bankruptcy on the basis of statistical models. Understanding of the necessity of conducting financial diagnostics of the enterprise and timely and qualitative analysis are essential for making managerial decisions which are directed to the decision of questions of choice of the direction of activity and development of the enterprise, improvement of its efficiency, competitiveness and profitability.

25-35

Authors: N. A. Petrunia-Pilyavskaya

The article considers the problematics of the history and theory of culture in the context of semantic dominants. The modern concepts of culture as a science, which is based on the traditions of philosophical, theoretical, methodological and historical research, are highlighted. A conceptual analysis of semantic dominants in the theory of culture, the logic of their formation is presented. Scientifically based conclusions on modern definitions of culture in the unity of its essence and formation and development are made. The principles of shaping, the system of ways of expression that are used by the theory of culture, speech, stylistic features of culture of different historical eras are analyzed.

47-68

Authors: О. Turchenyak, О. Shepeta

The article analyzes the current state of cross-border exchange of personal data in accordance with European legal regulation. The trends of cross-border cooperation with the participation of border regions of Ukraine are also presented. The features of socioeconomic development of transborder regions during the exchange of personal data with the participation of Ukraine were outlined. At the end of the work, it was developed the directions of intensification of cross-border cooperation of Ukraine with other countries.