Naukovij oglad

3-8

Authors: Makarchuk O. G.

In this paper was investigated the formation of consumption of food resources for the future. It was found that the main factors determining their change are the population; wealth; quality of the environment; productivity in agriculture. There was analyzed scenario of food consumption growth by influencing population growth, income, dietary diversification, and biofuels. Keywords: agriculture, food, resources, consumption factors.

17-24

Authors: Венгерук Н. П.

Investigated problematic aspects of audit methodology receivables, providing full and reliable information to users of financial statements. The necessity of taking into account new requirements for audit procedures. An improvement of the methods of audit of accounts receivable due to inclusion in the unit of analysis of receivables. Keywords: audit, accounts payable, accounts receivable analysis, audit program, turnover of receivables, repayment period.

33-57

Authors: Starodub-Pidberezna T. S.

This article expands the author’s vision on the possibilities of building abstractive models of spatial institutionalization by the way of using of methodological tools of regional comparative studies that allows to accumulate achievements of rationalist (neorealism, neoliberal institutionalism, neofunctionalism) and reflectivist (“World order approach”, new regionalism approach) schools to research essence of such notions as: “region”, “regionalism”. The effectiveness of applying of rational choice theory, plus minus factor techniques, cluster analysis, methodical means of social constructivism to build integrated models of development of international regions. Key words: regional comparative studies, methodological tools, international region, regionalism, geocultural-linguistic space, rationalist theories, reflectivist theories, spatial homogeneity, spatial heterogeneity.

72-78

Authors: Goncharova O. A.

The article deals with a theoretical analysis of the author's model of future foreign language teacher’s training for the innovative activity. It outlines main approaches to the creation of the model, marks its main stages, tasks, principles and components. The author also gives detailed characteristics of the model’s components, such as informative, processive and resultive ones. Keywords: model, innovative activity, future teacher, foreign language, components of the model.

88-93

Authors: Sharykov D. I.

In the article for the first time in Russian art history analysis professional ballet conceptual-categorical apparatus. Presents the main concepts that form a system of choreographic terminology. Determined by their formal, technical, stylistic and expressive features of application in the training exercise and stage designs. Key words: classical dance, choreography, ballet, choreographic style of dance forms.

99-110

Authors: Kuznetsov O. I.

The article is devoted to the theoretical generalization of the research problem of mental states individual students. Major foreign and domestic approaches to the study of mental states of the individual were characterized, it’s explains the basic mental states, which are characterized by the students during the learning activities, in particular the examination stress, frustration, anxiety, didaktogeny, monotony. Keywords: mental status exam stress, frustration, anxiety, learning activities of students.

3-6

Authors: Borovyk P. M., Huza B. S., Andrushtshak V. V.

This paper investigates the problem of income of local budgets and outlines the directions for of its improvement through the expansion of authority of local communities regarding the establishment of new local taxes and their administration, increase of local taxes and fees and improvement of a mechanism of collecting the single tax of small businesses. Key words: local budgets, local taxes, local tax revenues, collection of local taxes, the only tax of small businesses.

15-19

Authors: Karasevich M. N.

In the management of business enterprises invariably there is a need to unite efforts of various functionaries management services related to the use and reproduction of labor and the company, undertake periodic comprehensive regulation and control use of the work of all departments and agencies. An important condition for further improving the efficiency of the funds is to implement a comprehensive management system, use and reproduction of fixed assets. Keywords: capital assets, efficient use of assets , complex control system, use and reproduction of fixed assets

26-30

Authors: Kulchitskaya A. Y.

In this article the author offers ways to improve the accounting of inventory through automation and computerization of accounting warehousing using structure nomenclature numbers that can improve the quality of accounting at simplifying its management. Keywords: inventory, accounting, valuation, management, inventory holdings.

38-46

Authors: Manachinska Yu. A.

Investigation of the specificity of the formation and registration costs of hotels, which are by implication indirect shown that they are associated with the formation of several types of hotel services and require immediate distribution. According Hospitality Management Company may, at its discretion, choose the method of cost allocation, taking into account the specifics of the enterprise hospitality and approaches to assess the aggregate amount of costs incurred. Keywords: indirect costs, accounting, hotel, hotel services, the base distribution cost item

57-64

Authors: Yaremenko S. S., Kirova A. A.

The article examines aspects of children's competitiveness Ukrainian camp at the present stage; disclosed concept recreation services in a children's camp; conducted SWOT - analysis, which showed the possibility of the camp on the market and the threat of the environment, identified the strengths and weaknesses of the camp, which was based on a strategy for further development of the camp; conducted focus groups to identify consumer preferences, which will strengthen the competitive position of the company. Keywords: Competition, service, SWOT-analysis, focus group, the competitive position of consumers.

73-78

Authors: Gonchar L. N.

The results of studies of the dynamics of one of the content of the final products of lipid peroxidation - malondialdehyde in leaves of winter wheat sorts Stolichna, Brilliant and National. Found that adaptation of winter wheat plants to high temperature controlled accompanied by oxidative stress, which triggers the growth of peroxidase activity . Keywords: winter wheat, malondialdehyde, stress, sort, phase tube’s output, phase earing.

85-91

Authors: Vanin A. V.

The article investigates the properties of powder changes aimed iron alloys by introducing optimal carbon , plastic deformation , introduction of special alloying elements , the use of heat treatment , impregnation lubricants. Keywords: composite materials, lubricants, tribological properties, physical - mechanical properties, mechanical friction, iron-carbon alloys, infiltration, capillary feed lubrication.

100-105

Authors: Komarov V. I.

An analytical method of design calculation external lightning protection system (LPS) rolling sphere method in the case of two rods of different heights and a height less than the radius of the fictitious sphere. Article extends the use of the method for atypical cases of lightning protection systems Keywords: lightning, rolling sphere, calculation method, lightning rod, designing.

116-123

Authors: Pryadko O. O., Pryadko T. P.

The paper presents the generalized etymological analysis hydronyms s.Hotsky on Pereyaslavwhich are significantly reflect the basic ethnolinguistic processes in the region. A brief characteristics hydronyms. The factors their forming in the context of of the historical development the village. Keywords: s.Hotsky, hydronyms, toponym, mikrotoponimy, microregion, tract, river, lake.

130-135

Authors: Kucheruk O. Ja.

The article discusses the principles of mathematical training software engineers. Systemically important principle in the system of principles of mathematical training of future software engineers is the principle of professional orientation. Describes the nature and significance of the principle of professional orientation. Keywords: Software Engineer, principle, professional orientation.

144-151

Authors: Potienko M.

Research and development the fundamental creative teaching methods for the development and formation of personality future philologists causes no doubt. The importance of creative personality development of the students of Philology, in cooperation with the complex use of creative teaching methods that combine capabilities as psychological development of creativity, by releasing creative potential of students, and the possibility of providing students with knowledge, the development of creativity future philologists a continuous process, even after the termination of a higher educational institution. Key words: creativity, interpretation teaching methods, personality, future philologists.

156-163

Authors: Zabolotna T. V.

The author analyzes V. Vynnychenko’s private correspondence on the basis of the epistolary literary criticism and reveals. The article touches upon the theoretical aspects of the research of the writer’s epistolary heritage. On the material of the private correspondence of V. Vynnychenko, Oleksandr Oles, Lesia Ukrainka, Y. Chykalenko and M. Gorky the author investigates their views of the role and tasks of literary criticism. Key words: correspondence, epistolography, epistolary criticism, epistolary journalism, open letter.

3-13

Authors: Denysiuk S. G., Kryvonis А. М., Ravkov А. V.

The role of the country's image in the international arena and the reasons for its formation. Author determined components of the image of Ukraine, the positive and negative components. The basic indicators of the country's image, illustrating its objective content. The ways of optimizing the image of Ukraine. Keywords: image of the country, the factors forming the image of the state, the country's image performance, communications, political technologies.

22-30

Authors: Abrazumova O. M.

This paper investigates the problem of reorganizing the committees of poor peasants in the Ukrainian village in the mid 1920s. It was found that one of the major causes of deprivation of the committees of poor peasants administrative functions and transforming them to the status of ordinary social organization was spreading negative social and political attitudes of the peasantry on committees of poor peasants. Keywords: Committee of poor peasants, social and political attitudes, social and political participation, social organization, new economic policy.

43-55

Authors: Renat Rizhniak

The basic steps of creating a the legal basis of informatization of the libraries of higher education: at the first stage the regulations on solving strategic problems of informatization of Ukrainian society were adopted and became the preconditions of the development of informatization of scientific libraries in Ukraine; at the second stage there have been developed the legal principles and standards of informatization of scientific libraries. Keywords: informatization, high school of Ukraine, regulatory support, scientific libraries in the institutions of higher education, periodization.

61-65

Authors: Boyarskayа-Khomenko A. V.

In the article the features of the system of teaching of higher mathematics are exposed in the Kiev Mohyla academy in 1670 – 1816 Maintenance of on-line tutorials and kusiv is analysed: the study of mathematics was foreseen by two sections (algebra and geometry) for each which the special textbooks were given out of. In a test certainly payment of the known teachers of the probed period, in particular F. Prokopovicha and. Fal'kovskogo, in development of method of teaching of mathematical disciplines at higher school. Keywords: method of teaching of mathematics, on-line tutorial, curriculum, clean mathematics, mixed mathematics.

71-79

Authors: Krasnoschok A. V.

This article provides an analysis of some scientific literature concerning the training of future law enforcement officers. Also there are determined the basic criteria, indicators and levels of general cultural competence of the future law enforcement officers. There is in the study the procedure for determining the levels of general cultural competence police. Key words: general cultural competence, criteria, level indicators, future law enforcement officers.

86-92

Authors: Melnychuk I. M., Namisnyak O. M.

Distance learning is one of alternative form of studying, which is becoming now widespread in the world. Research in this area has shown that the use of distance learning, which features flexibility, modularity, parallelism, distance, asynchronous, mass, profitability is the most relevant to the education of nurses in the United States. Key words: distance learning, nurses, muster of science in nursing, educational technology

101-105

Authors: Rudneva I. S.

In the article the features of the checking of independent work of studentiv-gumanitariiv of France system are exposed on the modern stage. Maintenance and forms of leadthrough of module control is analysed in the system of higher humanitarian education of France. The features of process of evaluation of independent work are reflected, and it is selected basic functions: prognostichna, diagnostic, checking. Keywords: higher humanitarian education, independent work of students, kontrol'no-zalikovi measures, module studies, normative control, evaluation.

114-122

Authors: Mednikova G. I.

The paper presents the results of the empirical research directed to definition of the interrelation specificity of value and life-purpose orientations of the students according to their self-attitude features. The research is based on the idea of self-attitude as an inner factor of the values personal system development at the juvenile socialization stage. Specificity of the life-purpose, terminal and instrumental interrelations for the first, third and fifth course students with different structure of self-attitude has been revealed. Key words: life-purpose orientations, value orientations, terminal orientations, instrumental orientations, self-attitude, students.

131-135

Authors: Skorokhod T. O., Kizlowa A. A.

The article examines the poetry of V. Pidpaly with G. Skpovoroda’s phylosofy and motifs. The poetry had been analyzed and the explanation of poetry can give better understanding of the spiritual decline of Ukraine, its tragic fortune. V. Pidpaly’s poetry is marked with the motifs of national life and imbued with unspeakable love for his native land Key words: philosophical direction, Skovoroda’a motifs, national existence, Ukrainian mentality

3-8

Authors: Biletskay Ekateryna

In articles approaches to essence of money resources and monetary streams are considered. Approaches to definition of a monetary stream are defined. It is offered to classify monetary streams behind a kind of financial and economic activity. The interrelation between operational, investment and financial activity of the enterprise is established during movement of funds.

13-23

Authors: Bokhan A. V.

The actual questions of environmental safety in the context of ideas of global evolutionism taking into account modern tendencies and emerging new requirements to the livelihood and survival of humanity. Identified the importance of integrating political, economic, social and cultural components in the improvement of the system of ecological safety, and also for its renewal and progressive ways of its attainment. Key words: globalization, ecological safety, wildlife management, sustainable development, environmental policy, the Outlook for the future of humanity and civilization.

32-37

Authors: Valchuk О. О.

The most important phase of its economic activity, completing the process of circulation of capital - sales of products, goods, works and services. As a result of this process turns the social utility of product produced. It was proved that on account of the sale of products depends on the correct determination of the financial results of the company.

42-51

Authors: Zayukov I. V., Novohatska L. V.

The category of health from the perspective of the importance of such components: capital, labour activity, demographic and socio-economic policy of consumption of economic resources are analyzed. It is proved that the category of health plays an important role in the system of socio-economic relations. Conceptual recommendations strengthening the health of the population are worked out.

57-65

Authors: Poverlyak T. I.

The article describes the main factors influencing the financial-economic stability. Particular attention is paid to the cyclical economic system and lifecycle of enterprises. The connection between variations in the level of financial-economic stability and stages of their life cycle was detected. Based on the research, the broader concept of "financial-economic stability" was revealed the essence. Key words: financial-economic stability of enterprises, life cycle.

74-80

Authors: Скрипник. Н. В.

This paper investigates the features of accounting in small and medium enterprises in Ukraine and foreign countries, considered the definition of accounting policies in accordance with national accounting standards and international financial reporting standards for small and medium enterprises. The recommendations for the development of the work plan accounts for the small and medium enterprises. Key words: small business, medium-sized enterprises, accounting policies, IFRS for SMEs, working chart of accounts.

87-94

Authors: Khomenko N. S.

Tourism is currently the fastest growing industry, as evidenced by data from the World Tourism Organization. Activities of travel agencies, provided by enterprises of tourism, is the formation, promotion and realization of the tourism product. The diversity and complexity of unsolved problems in the organization of accounting of income and expenses of tour operators and travel agents in the absence of modern industry guidelines thus an increasing interest in conducting special studies to find effective methods of satisfying the needs of all users of financial statements. The subject of research is the process of formation of accounting, tax and statistical information about the income and expenditure of tourist organizations. The purpose of research is to develop theoretical propositions and recommendations for the organization of accounting of income and expenses in tourism with applying different tax systems. In the course of research work such methods of scientific research as a systematic and comprehensive approaches, inspection, sample survey, grouping, comparison, analysis and synthesis, monographic method of presentation. The theoretical result of the study is to clarify the criteria for recognition of revenues and expenses in tourism depending on the contractual policy, as well as the influence of justification used systems of taxation on revenues and expenses. Bottom line is to study the possibility of using the findings and proposals contained in the thesis to improve the organization of accounting of income and expenses in the tourism and the preparation of financial and statistical reporting. Sphere of the use of research results is to use as a technical material in the development of regulations, the preparation of the learning process in special disciplines in higher education, in vocational training and development of professional accountants and auditors. Conclusion: This study developed a theoretical position and recommendations on the organization of accounting of revenues and expenditures in tourism in the application of different tax systems allow reliably generate information about the basic elements of financial and statistical reporting. Keywords: "accounting", "accounting income", "cost accounting", "organization of the tourism industry".

99-103

Authors: Baysuk Vitalyi, Molchanov Igor

Ukrainian LED Technology Developers would like to bring your attention to a new concept solution for LED application in illuminating devices using their patented variations and services, which include: ● redesign of the structural unit, prototype creation, completion of pre-production testing in any EU country; ● manufacturing facility design for LED illuminating lamps in EU countries followed by creation of joint manufacture in other countries throughout the world. The use of light-emitting diodes (LEDs) in illuminating devices have proven effective because of their advantages over the traditional illuminating lamps (mercury-vapor lamps, sodium vapor lamps, and metal-halide lamps). They have: ● minimum energy consumption; ● high average life; ● high lumen output

113-118

Authors: Kazakova R. V., Melnyk V. S., Buley L. F.

Studied the content of ascorbic acid in foods of plant origin grown in Transcarpathia. The level of micronutrients were determined by direct chemical - analytical method of sanitary - hygienic laboratory. The results are compared with those of the vitamin content in other regions of Ukraine, the official table of the chemical composition of food products showed no difference in the contents of ascorbic acid in the products of different regions of Ukraine and in retrospective studies . Keywords: Ascorbic acid, food, vitamin deficiencies, prevention.

124-129

Authors: Antal T. V.

Highlighted research results concerning study of mineral fertilizers application on yield of durum spring wheat under conditions of right-bunk Forest - Steppe of Ukraine. It is established that under condition of right-bunk Forest-Steppe of Ukraine on typical black soil with low humus content by complex of quality indexes grain of 1-st quality class was obtained with application of high fertilizers rates - N90-120P90-120K90-120+N30IV. Key words: spring durum wheat, fertilization system, cultivar, cultivation technology, grain quality.

137-145

Authors: Hayday G. S., Hayday I. V., Novak L. L.

Methods to improve food properties of wheat are studied.The impact of agrotechnic of wheat farming, in particular, the conditions of mineral nutrition by different doses of fertilizers, and technological method as fractionation of the grain are established. Key words: culture, wheat, cereals, fertilizers, quality of flour, baking properties.

151-156

Authors: Каrabinesh S. S., Dubinin I. S.

In the article methodology over and results are brought prognostications of remaining resource, that are based on data, that it is got holographic methods. Theoretical principles are worked out and experimental researches are conducted with establishment of indexes of remaining Keywords: remaining resource, microstrain, holography, methodology, wear, prognostication.

163-173

Authors: Smal M. V.

The method of development of determined mathematical models describing the change in the equivalent mass of the guiding unit of pruning machine for beet tops from the roots with type "passive guiding unit - passive knife" under condition without dumping and damaging of roots during the process is given. Basing on the analysis the main structural and kinematic parameters of working parts are determined. Keywords: remains of beet tops, roots, guiding unit, guiding unit equivalent mass, parameters.