bluuebunny/crossref_metadata_2025 huggingface dataset:
Goods and property as subject and object of accounting: economic, legal and philosophical aspects
Authors: HOLOVACH Volodymyr , HOLOVACH Tetiana
Published: April 2020

The issue of the subject and objects of accounting are constantly in the center of attention of scientists and is being investigated in various aspects. At the same time the conducted researches are predominantly sustainable and don't exceed the traditional accounting concepts and ideas. It is the definition of the content of the object and the subject of accounting as a science that doesn't agree with the philosophical concept of the interaction of the subject with the object in cognitive activity process. Traditionally in accounting publications the idea of the subject is considered more meaningful than the idea of the object. At the same time the various economic resources, means, sources of their formation, etc. are included to the category of objects.
Considering these comments, in the article with using the achievements of modern gnosiology, economic theory, scientific concepts of accounting an attempt is made to determine the content of its subject and objects. With this purpose the analysis of existing researches on the issues of accounting subject and objects in regard to their relationship with the categories of goods and property is done.
According to the conceptual provisions of gnosiology, the phenomena and processes of economic activity in regard to accounting in the aspect of interaction of subject with the object are primary, and the acquired knowledge about them is secondary. Therefore it is logical to call the knowledge in regard to goods and property as the subject of accounting as a science. This doesn't contradict the fact that the individual phenomena and processes of economic activity in regard to their self-knowledge can be studied as an object, and the results of scientific research can be called subject when agreement with their inherent commercial properties and property relations, which in their totality form the subject of accounting as a science.
Features of accounting and controlling accounts receivable on enterprises, institutions, organizations of Ukraine
Authors: BULKOT Hanna , KHUKALENKO Maryna
Published: April 2020

Introduction. In the course of business activities of the enterprise (operational, investment and financial) relations with various individuals and legal entities emerge inevitably. They include suppliers and contractors, buyers, customers, banks etc. Accounts receivable arise in the course of these relationships. The issue of receivables is relevant and important for the organization of accounting of each enterprise, especially in the current business environment in Ukraine. Receivables affect the economic activity of any organization in such a way that receivables that are not closed for a long time (so the company has doubts about its return), respectively, first of all, worsen the financial condition of the company, and there is a deterioration in cash flow. Therefore, effective arrangement of settlements should directly help strengthen contractual discipline between contracting parties, increase the responsibility of the enterprise for the time period and fulfilling all payment obligations in full, accelerate cash flow, etc.
The purpose of the paper is to analyze the issue of accounts receivable and their control, to develop proposals to improve accounting and monitoring accounts receivable, which will allow to improve their reflection and control in the future, without leading to the emergence of bad debts.
Results. The article is devoted to the issue of accounts receivable, their accounting and control at enterprises, institutions, organizations of Ukraine. The theoretical and practical aspects of the interaction of the enterprise with the debtors and the emergence of the receivables were explored. Ways of improving the accounting and monitoring of accounts receivable were analyzed. Issues of controlling accounts receivable by activity of the enterprise were considered.
Conclusion. Thus, receivables are an important component in the operation of any enterprise. Therefore, the organization of accounting receivables at enterprises of any ownership form contributes to the ordering of information; transparency, relevance and reliability of the data obtained with the settlements with debtors. It is important to anticipate and prevent an excessive increase in accounts receivable in advance because effective debt management is one of the prerequisites for successful business activity, since it creates the preconditions for rapid business growth and increased financial capacity of the company. The control over such accounts receivable, their systematic nature and periodicity are also important, improving the operation in terms of interaction with counterparties.
Households costs of Ukraine’s regions: factor analysis
Authors: MAKEDON Halyna
Published: April 2020

The article presents a factor analysis of household spending in the regions of Ukraine. It is established that the pattern of consumer behavior of households has changed significantly over the last decade, and the share of savings, especially cash in foreign currency, has increased. On the whole, there has been a rapid increase in the poverty level of the population. It has been proved that the consumer model of Ukrainian households in recent years does not fit into the framework of traditional «income» theories. A five-factor linear function of consumption dependence on the official hryvnia exchange rate, gross external debt, unemployment rate, population and social transfers has been developed. Household spending is an aggregate measure that summarizes the behavior of all actors at the macro level. The results of the analysis indicate a significant level of import dependence of domestic producers on imported goods. Population growth as a factor leads to an increase in household consumption in the regions of Ukraine. The article presents a number of regional differences in consumer models of households in the Eastern, Black Sea, Carpathian and Polissya economic regions. The development of linear five-factor consumption and savings functions of Ukrainian households, the analysis of regression coefficients and elasticity indicators revealed that the largest negative impact on the change in consumer spending was the change in population size, the stable positive effect was the amount of transfer payments. An analysis of the multifactor linear consumption functions by economic area found that among the studied factors, two (official hryvnia exchange rate against the euro and current transfers) were stimulants and two (discount rate and unemployment rate) were stimulators.
Improvement of the method of accounting at the production enterprise
Authors: SHOSTAK Yuliia
Published: April 2020

The article deals with the importance of accounting for costs for the activity of manufacturing enterprises, examines the organization of cost accounting. The purpose of the paper is to investigate the organization of accounting for production costs, as well as to identify specific ways of its further improvement. It is established that there is a need to differentiate the costs of operating activities with their further detail. The importance of cost detailing by species, which provides accuracy and reliability of cost data, contributes to their efficient management. The basic prerequisites for rational organization of cost accounting have been formed and the directions for increasing the level of management of expenditure implementation have been determined. Based on the primary cost accounting documents, the required amounts are calculated by displaying them with the relevant invoices. Formation of information on production costs is carried out on accounts 23 «Production», 91 «General production costs», 92 «Administrative expenses», as well as on account 90 «Cost of sales». The debit of these accounts accounts for the costs, the loan – their debiting.
It is also determined that accounting for production costs is one of the most important elements of enterprise accounting. It is because of this improvement in accounting that much attention must be paid to this area. In improving the accounting method for the cost segment, we offer improvements in three ways:
1. developed a fragment of the Work plan of analytical accounts for synthetic accounts 91 «General production costs», 92 «Administrative expenses»,
2. Improvement of the method of «accounting and double entry» of conducting standard accounting transactions using the proposed analytics,
3. The Balance Sheet and Reporting method has been improved by improving Form No. 2 «Financial Statements (Income Statement)» by introducing additional lines.
Part of the proposed analytical accounts to the accounts 91 and 92 is indicated in Accounting provisions (standards) 16 «Expenses», however, in the Plan of accounts this analytics is not spelled out, supplementing them and grouping them, we offer second and third order subaccounts for the expense accounts 91 and 92 The existence of these subaccounts will be advisable, since it allows a clear division of production costs for each cost item, thanks to such detailing it will be possible to improve their management system, which in turn will allow to make cost reductions for specific items. Thus, through the above suggestions for improving the cost accounting method, these elements of the reporting form become more comprehensive and understandable, and also improve the quality of accounting.
Tourist brand of Vinnytsia region: realities and prospects
Authors: TABENSKA Oksana
Published: April 2020

Introduction. The article explores the tourist resources of Vinnytsia region. The conditions of holding various festivals, excursions and projects are regarded, namely: the International Opera Festival OPERAFEST TULCHYN; the creative space “Merydian Shchedryk” in Tulchyn; the author’s educational project “Excursions for the soul” of Ksenia Churakina, manager of the tourist agency “Viatur Vinnytsia”; the brand-platform “Tourist Vinnytsia”.
The advantages of setting an innovative cluster model for the development of regions based on the synergistic effect and the brand image of tourist destinations are analyzed.
The purpose of the paper is to study innovative trends in tourism development, the advantages of setting an innovative cluster model for the development of regions on the basis of synergetic effect and the brand image of destinations in the realities of modern Ukraine. Scientific works, materials of periodicals, Internet resources are the methodological and informational basis of the work.
Results. The ancient palace and park complexes reflecting different eras make an important part of the historical and cultural heritage of Podillia region. Podillia palaces have always been the focus of the most valuable art collections, a kind of cultural centers. The studies of foreign and domestic scientists-economists show that the effective development of the tourism business is possible providing the functioning of integrated structures. The external growth strategies (horizontal integration, vertical integration, concentric and conglomerate diversification) are implemented through organizational change, which is reflected in various forms of mergers, acquisitions and agreements. The idea of cooperation at the local level can become an important argument that will help to create a tourism cluster.
Conclusion. Therefore, the competitiveness of enterprises and organizations increases, as well as the synergistic effect arises precisely through the cooperation of public authorities, scientific and research institutions, tourist agencies, hotel and restaurant complexes, tourist and information centers, transport companies and banking institutions.
Generation for organizations of multifaceted theoretical and methodological principles of the subsystem of planned economic analysis and assessment
Authors: TKACHENKO Serhii , TKACHENKO Viacheslav , TKACHENKO Svitlana
Published: April 2020

Indeed, far fewer other managerial functions are provided with methodological developments, an analysis in which a considerable number of questions are raised to the needs of practitioners to the developers of its paradigm bases. In spite of the fact that at present there is a large number of papers published on the issues of analysis and a number of general-sectored guidance materials have been published, many of them, for various reasons, do not allow the study of all aspects of the activity of enterprises. Weak theoretical development and practical application of specific methodologies for analysis at various levels of production management are highlighted by many leading experts. In assessing the situation, it is noted that the lack of regulatory and sectored methodologies of the subsystem is a brake on the development of analysis in the economic system of the state. Instructional and methodological instructions of analysis issued by the Ministry of Finance of Ukraine and the National Bank of Ukraine can not fill this gap, as they are for financial and credit agencies and can not cover all issues subsystem with which daily face planning and accounting workers to enterprises. Arguably, the current conditions of coordination of enterprises, characterized by the development of economic forms of influence on the production process, the further improvement of planning and systematic distribution of market relations, the introduction of economic-mathematical methods and machines of electronic digital, set the latest problems before the theory and practice. It is proved that the nodal task is formation of universal methodological materials for analysis for the enterprises, which allow studying various approaches of economic activity for any calendar period and meeting the requirements of multilevel construction of perspective management systems. It is justified that only in the presence of the methodology of all target methods will it be sufficiently comprehensive in both substantive and procedural terms to cover economic analysis at industrial enterprises (industrial associations), will become a real weapon of search of their economic activity, etc.
Financial instruments of investment
Authors: ZUBKO Tetiana , DIDKIVSKYI Andrii , TERESHCHENKO Artem
Published: April 2020

Introduction. One of the conditions of successful functioning, scaling and any enterprise developing is the availability of financial resources in an amount that responds to current and strategic needs. Their rational use, multiplication, and determination of the directions of investing can significantly affect the efficiency of the present activity and the future of the business as a whole. For an enterprise is important to search for ways to raise capital, ensure efficient use and invest in the most economically based and profitable projects in terms of payback position during the invest activities.
The purpose of the paper is to analyze ways and compare methods of investing through financial instruments to find the best one.
Results. The article systematizes the basic ways and types of investing through financial instruments. The practical aspects of return on invested financial capital and the conditions of its formation are investigated. The return on the invested capital of different ways of investing is compared and the ways of its increase are grounded. Deposits rates, inflation rate, and level of bonds' returns of Ukraine’s domestic government loans over the last twelve years are analyzed. The main US brokerage agencies are compared, and the best one is determined. The US stock market is analyzed. The advantages and disadvantages of financial investment instruments are identified.
Conclusion. On the whole, having analyzed the deposit market, the Ukrainian government bonds, and the US stock market, we can conclude on the instruments of investing. The most popular option among Ukrainians is to use deposits. This financial instrument lets us save costs. The timing of the investment may vary depending on the needs. In comparison with deposits, T-bills are a more complex tool that requires additional knowledge and skills. This type of investing is used by investors to obtain short-term benefits and speculation. From 2018 to 2019, the annual average rate of return is 17%. Investment term up to 5 years. The last way to make a profit is to buy shares in the US stock market. With a long-term investment, this method of investing allows us to get 8% per annum with inflation-adjusted. Compared to deposits and T-bills, one can expect significant capital gains. The main disadvantages of this method are the human factor, so the large volume of funds should be accredited by institutional investors. In this article, investing in the US stock market is the best way to earn a return on investment.
Risk management in emergency situations
Authors: BASHYNSKA Iryna , ALHAMMADI Taleb Abdullah Mohammed Ali , ALNUAIMI Hamed Rashed Sayed Abdullah
Published: April 2020

Introduction. The risk management system is aimed at achieving the necessary balance between profit and reduction of losses of business activity and is intended to become an integral part of the management system of the organization, i.e. should be integrated into the general policy of the company, its business plans and activities. Only under this condition, the application of the risk management system is useful. However, there is a separate category of risks that are least studied by scientists – emergency risks (in the context of the enterprise).
The purpose of the paper is to study features of risk management in emergency situations, including in the context of the enterprise.
Results. Emergency – is the situation in a separate territory or entity on its or water object, characterized by violation of normal living conditions caused by catastrophe, accident, fire, natural disaster, epidemic, epizootic, epiphysis, use of the means of destruction or a dangerous event that (could) lead to a threat to the life or health of the population, a large number of casualties and casualties, significant material damage, as well as the inability of the population to reside in such territory or facility proceedings on her economic activity. General signs of emergency: presence or threat of death; significant deterioration of living conditions; considerable deterioration of human health and financial loss. An essential component of this management should be the emergency risk management system, which includes four stages: planning phase, response phase, recovery phase and mitigation phase.
Conclusion. It is necessary to solve the problem of management in emergencies not only by restructuring the functional structure and advanced training of managerial personnel but also by moving to a new management paradigm. The latter refers to a belief system based on the fundamental principles of situational management. According to these provisions, the construction of a control system in emergencies is a response to environmental influences of different nature. Moreover, the latter is considered as an open system. The main prerequisites for its successful functioning should be determined both inside and outside the system. Thus, the effectiveness of the operation of the system is associated with how well it responds to the external environment, how resistant it is too unexpected changes in the external environment, and how effectively it uses its inherent capabilities.
Sources for effective cost management in the aviation industry
Authors: NIENNO Iryna , HRINCHENKO Yurii
Published: April 2020

The article investigates the process of formation of costs of economic agents of the aviation industry. The transaction costs are considerable in aviation industry, so they shape the organizational patterns within industry. Cost-saving tools are crucial for agents in aviation industry, as it is capital-intensive industry with the large proportion of fixed costs. So the economies of scale and economies of scope are vital factors for cost management. The other ones include outsourcing, airline route design, fuel-efficient aircrafts. The regulation system in case of the aviation industry is broad and intensive, thus it aligns the cost structure and pricing in the industry. Deregulation led to restructuring the industry, application of cost-saving programs, massive merger and acquisitions and competitive pricing. Airports were forced to build partnerships with air carriers balancing their price offers and range of services. The hub-and-spoke airline design set new challenges to airports as for their capacity, convenience and safety. But the need for capital investments also increases dramatically, implying the key role of financial management in airport sustainable development strategy. The dynamics of aggregate indicators of financial results of airport activity in Ukraine for 2014-2018 are analyzed. It is revealed that the formation of cost and revenue centers becomes a tool for optimizing the costs which can be attributed to the efficiencies of scale, efficiencies of scope and effects of concentration. Type by type analysis of operating and non-operating, fixed and variable costs of the aviation industry helped to reveal the potential for cost-saving without considering increase of revenues. The effective using of specific indicators for evaluating the performance of industry agents, in particular RASM and CASM, in the context of the creation of cost centers in the aviation industry has been proved.
Auditor's responsibility during the audit of the application of management's principle of continuity in the preparation of financial statements
Authors: SELISHCHEV Serhii
Published: April 2020

The article explores the information base on the regulation of auditor responsibility. The types of responsibilities and the main elements that need to be considered when evaluating the auditor's actions that may pose a risk to the entity's continued business are systematized. Recommendations have been made regarding the specific provisions of the internal company quality control audit policy in terms of ensuring that the auditor understands his or her professional responsibility. Therefore, attention should be paid to ensuring the internal quality control of the procedures performed by the auditor in collecting, organizing and analyzing information on threats to business continuity, notably by establishing a clear system of responsibilities and responsibilities between partners for the task.
Thus, the rules of the internal quality control system for audit services have been developed in the aspect of ensuring pre-emptive measures of compliance with professional responsibility when planning and conducting audit procedures to verify the assumption of continuity of activity of an entity.
The results of the conducted research show that the issue of control of the auditor's responsibility requires further elaboration, first of all, due to the updating of the legal framework for the regulation of audit activity. As a result of our research, we have developed a number of methodological recommendations aimed at combining the requirements of international standards, legislation and practice of auditing, in particular in the aspect of ensuring the responsibility of the auditor, in the process of assessing the risks of termination of the enterprise, by building a regulation that is a system of key elements of the auditor's responsibility, under a time to assess the risk of business continuity that can be adequately monitored by audit.
System theory as the foundation of sustainable development ideology
Authors: FILIPPOV Volodymyr
Published: April 2020

The social, environmental and economic subsystems are investigated in the framework of systems theory. Using a systems-integrated approach as an analysis tool, it is determined that the study of the links between elements, structures and subsystems provides the very foundation on which the ideology of sustainable development is based.
The purpose of this article is to use systems theory to ground the ideology of sustainable development in the context of the socio-ecological-economic system.
The main reason for the need to form a socio-ecological-economic system is the contradiction between the interests of society in the conservation and protection of the environment and the interests of economic entities aimed at maximizing profits in any way. This contradiction is due to the presence of external factors that arise in the process of system development and the formation of sustainable development of the country. In the proposed system, the unity of the three components, nature, population and economy, is the most important dominant, so the socio-ecological-economic system is understood as a set of interrelated elements of demographic, social, natural, industrial and institutional character, without which the existence of a common system is impossible. It is advisable to single out the socio-ecological-economic systems that are synonymous with the concept of region or regional system and contain three subsystems: social, environmental and economic. These subsystems are comprised of the following components: population and population, natural resources and production components, infrastructure and the like. The proportions of the economy should be shaped by the need to comply with environmental constraints. This will achieve coherence between the economic and environmental components of sustainable development. Mutual reconciliation of the development of economic and social components is ensured if economic growth is shifted from an end in itself to the goal of meeting social needs. In other words, economic growth must be accompanied by adequate social transformations and contribute to solving the problem of improving the quality of the environment. Otherwise, the growth of the economy will be devoid of any meaning in terms of the needs of the human community.
Theoretical principles of personnel management construction enterprises
Authors: KRAMAR Oleh
Published: April 2020

Human Resources Management (HRM), managing work and people to achieve their desired goals, is a fundamental activity of any enterprise or organization that employs people. HRM is the basis for their creation and development. There are a number of different HRM styles, ideologies, forms, and methods, but there are no universal models that can improve performance for each enterprise or enhance their relative effectiveness in specific strategic areas, such as the introduction of new production technologies, the use of advertising campaigns. or the purchase of real estate. However, it is impossible to question the necessity of the personnel management process itself, that is, rational attempts to organize work and manage people.
The purpose of the paper is to outline the theoretical foundations of personnel management of construction enterprises.
Over the last twenty years, the relationship between HRM and strategic management studies has deepened, significantly widening the socio-economic range and possible cause and effect. Getting acquainted with the scientific works of the founders on this subject allows us to distinguish three main areas:
1. Micro HRM - covers the subheadings of HR policies and practices that can be grouped into two main categories.
2. Strategic HRM deals with systemic issues and issues that have serious implications for the enterprise.
3. International HRM - less involved in the context of strategic human resource management, focused on HR management in multinational companies.
In the construction field, the HRM is mainly focused on the adequate provision of projects with human resources with relevant experience, professional characteristics and the right skillsets for their successful implementation. Personnel managers should have the ability to identify and document project roles and responsibilities, developing planning with a detailed description of the intermediate processes required to complete the project (or projects) and identify its human resource needs. Construction, due to its specificity and versatility, is one of the most difficult areas for managing people. The operational realities faced by construction companies confirm the risks associated with the close relationship between employee needs and performance issues.
Governing economic processes using artificial intelligence: conceptual foundation
Authors: NIKOLENKO Larysa
Published: April 2020

Introduction. The article describes the main digital economy development directions on the way of improving business processes management by using modern information technologies. The digital economy is evolving at an incredible rate due to its ability to collect, use and analyze vast amounts of information. A common approach to digital management of the economy is based on the informational resources and their organization. Opportunity to combine external and internal economic information sources, the direction of information flows and modern methods of economic management arises because of local and general management goals and objectives.
The purpose of the paper is to develop the management decision-making concept in the context of a dynamically changing environment. This concept should significantly reduce the role of personalized management components and enhance the role of the intellectual component - artificial intelligence.
Results. As a result, the digital economy management concept is established, which works at all management levels, and is based on the development of intellectual information processing solutions – artificial intelligence for management and accounting personnel. Opportunities are analyzed for digitalization of the process of establishing the new model of managing the enterprise economical processes, and their practical use along with modern informational trends – artificial intelligence. As long as economical processes of Ukrainian business transform, a mature enterprise management approach should develop, which involves fulfilling six important points in order to fully rebuild the organizational structure.
Conclusion. It’s proven that the mature business management approach should be built up while transforming economic enterprise processes. Using artificial intelligence is the key factor in making prudent management decisions and leads to decision transparency and customer trust.
Merger & acquisition in the banking sector
Authors: SKALOZUB Liudmyla
Published: April 2020

Nowadays there is a considerable amount of information in the literature about mergers and acquisitions of companies in various business fields which gives the world economy an incentive for mergers and acquisitions of financial institutions – banks, which, having large assets, control economic processes in individual countries. The article examines the current state of the market of mergers and acquisitions in the banking sector of Europe and Ukraine. The experience of merging banking structures is examined, the advantages and disadvantages of concluding agreements are identified, factors that may trigger merger or acquisition agreements are identified.
The purpose of the article is to investigate the processes of mergers and acquisitions of banks in the Ukrainian and European financial markets.
The current market conditions dictate strict rules not only for entry, but also for the functioning of banks in their segment. Globalization processes in today's world are one of the prerequisites for increasing the number of mergers and acquisitions concluded in the banking sector.
The article examines the current state of the market of mergers and acquisitions in the banking sector of Europe and Ukraine. The experience of merging banking structures is examined, the advantages and disadvantages of concluding agreements are identified, factors that may trigger merger or acquisition agreements are identified. The merger or acquisition agreements concluded on the European banking market have been analyzed. By analyzing the concluded M&A agreements in the European banking market, we can say that the value of such agreements is gradually reduced over the period 2012-2017. The practice of merger and acquisition agreements in the banking sector of Ukraine is analyzed. Crises in the banking sector and the Ukrainian economy as a whole make it possible to say that investors are less interested in the domestic banking system, which indicates that it is impossible to increase the number of mergers and acquisitions of domestic banking institutions. It is worth noting that there are currently about 100 banks in Ukraine that are declared insolvent, and a significant amount of non-performing loans can be a serious deterrent to increasing M&A transactions.
Basic approaches to understanding the concept of the legal system
Authors: TALYMONCHYK Andrii
Published: April 2020

Introduction. The article analyzes the methodology of the legal system research. The basic approaches to understanding the concept of the legal system as an autonomous, coherent and coherent set of legal phenomena, aiming to comprehend social ideals-values of justice, equality, freedom and humanism and to achieve the end result of its functioning, in particular, the state of law and order. The position of eminent scientists is supported according to which the legal system is considered from the point of view of the functions it performs, and in particular its main function - legal regulation.
The legal system is a fundamental category of the theory of law and the state and law in general. Thus, according to some researchers, it includes all legal phenomena, in particular: the system of law and law, justice and legal culture, law and order, etc. In view of this, the legal system has been and is the object of much basic research.
The purpose of the paper is to reveal the main approaches to understanding the concept of legal system.
Results. An active study of the legal system as a phenomenon began in the 80s of the last century. Since then, several approaches to understanding the legal system have emerged in domestic jurisprudence. Proponents of the first approach include in the concept of the legal system is not an exhaustive list of elements. This position is based on understanding the legal system as a complex of all legal phenomena of a particular society. Representatives of the second approach provide a comprehensive list of elements of the legal system. However, for the most part, such scientists do not specify the criteria for selecting such elements. Today's understanding of the legal system must be free from unnecessary elements that are alien to the legal system. In this case, it is a so-called "legal" or "legal" add-on. It was this alien element that artificially burdened the construction of the legal system as a phenomenon in the Soviet period. However, this element is still included in the legal system in modern scientific literature.
Conclusion. The legal system is an autonomous, coherent, coherent set of legal phenomena, the purpose of which is to comprehend the social ideals-values of justice, equality, freedom and humanism and to achieve the end result of its functioning, and in particular the state of law and order.
Theoretical aspects of determining the content of forensic economic expertise
Authors: MARTYNOVA Liliia , YAKIMIVA Valeriia
Published: April 2020

Introduction. At the present stage, the reforms being implemented in Ukraine are often accompanied by an increase in crime in the economic and financial spheres. And this poses the greatest and real threat to Ukraine's national security. In order to identify illegal economic activity and gather evidence in criminal proceedings, it is necessary to possess not only legal knowledge, but also special – economic. Therefore, forensic economic examinations can be considered as the most effective measure of gathering evidence on economic crime.
The purpose of the paper is to study and analyze the main scientific and practical approaches regarding the interpretation of the content and essence of the concept of "forensic economic expertise."
Results. In order to achieve this objective, the article identified and achieved the following objectives: Analysis and evaluation of approaches of domestic and foreign scientists and practitioners regarding the definition and interpretation of the concept of forensic economic expertise; Components of forensic and economic expertise have been identified. The methodological basis of the study was terminological analysis, which was used to disclose and clarify theoretical provisions that reveal the essential nature, peculiarities and nuances of scientists "views on the interpretation of the concept of forensic economic expertise; The method of scientific abstraction and concretization - with the author 's formulation of the constituent parts of forensic economic expertise and the formulation of the author 's definition of the concept of forensic economic expertise; Abstract-logical method – to formulate theoretical generalizations and conclusions of the study.
Conclusion. Thus, according to the results of the study, there is no common position among scientists and practitioners on the definition of forensic economic expertise; It is noted that the definition of the essence of forensic economic expertise is divided by scientists into the following categories, such as: science, part of the study, method, process, type, procedural form; Attention was drawn to the homonymity in the interpretation of the concept of forensic economic expertise; The need for legislative consolidation of the concept of forensic economic expertise and its further elaboration is proposed and justified; Based on an analysis of the definitions of expertise and judicial economics, an author 's definition of forensic economic expertise has been proposed; The need for new theoretical developments and differentiation of existing scientific views and approaches regarding the interpretation of the content of forensic economic expertise is justified, which, in turn, will allow to expand the range of their functional purpose and increase the efficiency of practical application.
Problem issues of penalties execution in administrative cases about excisable goods offenses
Authors: BERNADIN Viktor
Published: April 2020

The article deals with the problematic issues of determining the peculiarities of implementation of rulings on cases of administrative offenses in the sphere of circulation of excisable goods. The nuances of calculating the terms of execution of the resolution in the case of administrative offenses are determined, as well as the reasons for delaying its execution for a term of up to one month.
Іntroduction reveals the relevance of research into problematic issues of enforcement of administrative offenses in the field of excise goods circulation, as well as reveals the state of research in this area. All of the above determines the relevance of research on the administrative offenses in the sphere of circulation of excisable goods.
Purpose of the article is to investigate the peculiarities of such a stage of administrative offenses in the enforcement of rulings.
Results of the article substantiate that the content of the request for enforcement of the enforcement order is not a one-off action, but a specific activity of the authority or official who made it, consisting, first, of timely delivery or sending to the offender a copy of the administrative decision , explanations to the offender of the order and conditions of its execution; second, timely submission of the decision to the executing authority; third, the control over the enforcement of the decision imposing administrative penalties and resolving other issues such as: delay of execution, suspension of enforcement, statute of limitations, etc.
Conclusions state that the enforcement of the decision imposing an administrative penalty should be carried out within three months, which are specified in the legislation. This term should be considered as the general statute of limitations on the enforcement of rulings on imposition of administrative penalties, and "appeal to enforcement" cannot be considered as a fact of sending a decision to the executing authority within three months. The expiry of the three-month period from the date of the ruling should make it impossible to continue its implementation.
Formation of ecological strategies of Ukrainian enterprises in sustainable development coordinates
Authors: BROVKOVA Olena
Published: April 2020

The article is devoted to the problem of forming the environmental strategy of Ukraine and Ukrainian enterprises, discusses the principles of the state environmental strategy, analyzes the tools of implementation of the state environmental strategy that influence the formation of the environmental strategy of Ukrainian enterprises, proposes measures to effectively implement the environmental strategy of the state and Ukrainian enterprises. For a long time the economic development of the country was accompanied by an unbalanced use of natural resources, insufficient attention was paid to environmental protection, which hindered the achievement of sustainable development of the country.
The purpose of the paper is to determine the process of developing the environmental strategy of Ukrainian enterprises, taking into account the state environmental policy.
The main information base during the writing of the work was scientific works, periodicals and Internet resources. Methods of structural-logistical and system analysis were used in the research. Environmental policy is the development and approval of environmental goals and objectives. The interests of steak-holders are always taken into account in environmental policy-making. Steak-holders are persons (natural or legal) who are able to assert a firm their rights and interests in relation to its present and future activities. Environmental policy is based on the interests of stakeholders. They need to be clearly articulated and prioritized with all interests in mind. In Ukraine, there are prerequisites for the formation of the environmental strategy of Ukrainian enterprises, which is based on the basic principles of the state environmental policy of Ukraine.
Development of tourism in Germany
Authors: TABENSKA Oksana
Published: April 2020

Introduction. The service sector is constantly and dynamically developing, creating jobs. With the important structural element of the international tourism services market, travelers are able to change previous perceptions of threats and challenges on our planet and to offer possible conditions for crisis management.
The purpose of the paper is to explore the problems and prospects of tourism development in Germany, the tourist attractions in the German city of Cottbus. Scientific papers, materials of periodicals, Internet resources are the methodological and informational basis of the work.
Results. Germany is a country where you always want to discover new pages – its history, character and traditions of residents, the incredible contrast of rural nature and the active life of big cities. Five new federal lands play an important role in tourism. For many regions in the east of Germany, after the reunification, tourism has become a chance to get back on its feet in economic terms. Landscapes such as Spreewald, traditional Dresden or Weimar culture cities, or Baltic resorts such as Binz on Rügen attract tourists from Germany and abroad. Cottbus is a city in eastern Germany, located on the Spree River and three railway lines 100 km from Berlin. It is considered the cultural and political center of the Sorbian population in Lower Lusatia. Attractions for tourists will be interesting Castle Branitz with the adjacent park, which is located in the south of the city. The residence was built on the special order of Prince Herman von Puckler-Muscaw, who was one of the few key figures of the country in the XIX century. At the Zoo of Cottbus – Tierpark Cottbus you can look at a variety of animals that live in all corners of the world - tigers, deer, penguins, camels, tapirs, pelicans.
Conclusion. In the development of international and domestic tourism, a set of reasons that contribute to the development of domestic tourism in Germany. Famous tourist attractions in the German city of Cottbus were explored, namely: the historic building – Casper Gewerbehof, the Branitz Castle, a cinema, the Museum of Art, the Zoo – Tierpark Cottbus.
Theoretical aspects of the social protection of the state
Authors: TUR Iryna
Published: April 2020

Introduction. In the economy, the social protection system is regarded as an important part of the social policy of the state, but there are some differences between the definitions of the concept of "social protection" and "social security". The article analyzes the modern definitions of social protection, on various grounds, outlines their features. According to the results of the research, the necessity to consider social protection as part of the social policy of the state from the point of view of macro- and microeconomics was proved. Generalization and systematization of theoretical bases on these issues is of practical value and will help to outline the main ways to improve and form an effective system of social protection of the state.
The purpose of the paper is to substantiate the theoretical aspects of social protection of the state.
Results. The article is devoted of the theoretical aspects of the concept of control over the financial and economic activities of an enterprise. Based on the systematization of the views of most authors, it was found that today there is no universally accepted definition of the concept of control over the financial and economic activities of an enterprise. Most researchers consider the concept of control based on different key features. As a result of a critical analysis of modern researches, the authors identified a set of advantages and disadvantages in the reviewed concepts of control over the financial and economic activities of an enterprise. According to the results of the study, it is determined the need for considering control over the financial and economic activities of an enterprise as a special scientific concept according to the research method of its specific subject.
Conclusion. The main parameters of social policy implementation in society are determined by many objective factors: the level of development of productive forces, the structure of the economy, the state of social life, the nature of political power, the spiritual and moral maturity of the population of the country, etc. The maturity of the subjective factor - the ability and willingness of the administrative structures and other entities to ensure the social orientation of the economy, decent working conditions and life of citizens; civilized nature of social relations.
Social protection is directly associated with social policy, with the activities of the state and non-state actors aimed at combating social risks and their various manifestations, through the possible prevention of socially adverse events or compensation for their consequences. The market economy is traditionally considered in the coordinates of profit and consumption, and the person in it is human capital, but, and social protection and social security that help the person for the purpose, must be viewed from the point of post-classical studies, where the person is his core, and at the same time and the purpose of development.