Suchergebnisse

The main directions of reforming the system of administrative management in Ukraine are investigated in the article. Modern systems of administrative management are analyzed and it is suggested to concentrate on five main directions of improvement of the system of administrative management: 1. Privatization and decentralization of public administration; 2. Reduction of excessive state regulation; 3. Improving the quality of public services; 4. Improving the efficiency and effectiveness of government; 5. Increasing the information openness of the authorities.

Introduction. In modern conditions of political and economic crisis in the country to guarantee the safety system of economic entities requires new scientific approaches and tools. One of these tools can be a simulation. Today, not many domestic and foreign scientists working on this problem. One reason for this is the fact that the very system of economic security is a complex dynamic system, its condition affects many internal and external factors. The need to predict the level of risk and threats complicate the task. However, modern methods of simulation can solve such complex problems. Purpose. The purpose and objectives of the article is to study the possibility of using and adapting different types of models that have been successfully applied in various fields, to build an effective model of economic security. Methods. Generalization, ordering, causal method, expert method. Results. Effective functioning of a system of economic security is a vital issue for any company. The possibility of adaptation of well-known and well-functioning models from other spheres to development of the effective model of economic security of a company is examined in the paper. The advantages and disadvantages of these models are analyzed. Originality. V-model proposed building a system of economic security. As each model V-model has its advantages and disadvantages. The main advantage of the model experts call the possibility of achieving high quality results. The advantage of this model is also the possibility of precise planning under conditions of limited resources, especially financial. As the practice of the V-model, it will be particularly effective for those companies that are just starting to create its system of economic security and should do so in clearly defined terms. The more the company, the harder it will be the model, the more contingencies may arise during its implementation. Therefore, this type of model is best suited for small businesses. Conclusion. Building an effective model of economic security is a challenge. Any model is not universal and may not provide an accurate prediction of the system under the influence of external and internal factors. However, the adaptation of V-model for modeling of economic security makes it possible to build efficient system and achieve their maximum results clearly planning the necessary time and resources.

The article points out that the process of introducing market relations in Ukraine and the growing role and importance of joint-stock companies in the economic development of the country and well-being of its citizens have created the need of corporate governance that emerged due to changing ownership structures and transition to market relations.The study shows that the corporate form of business organization is a new and complex phenomenon in Ukraine. Corporations (joint-stock companies) are the most widespread and significant form of business organization in the current conditions. It is emphasized that the defining feature of a corporation is that it is owned by shareholders who bought stock. This requires a completely different approach to management and control. The nature, role and principles of corporate governance framework are described. It is reasoned that since management and ownership are separated, there is a need to balance interests of shareholders and management.It is stressed that corporate governance is an important factor in the company's activity and development, the primary purpose of which is to provide owners with the opportunity to organize and exercise effective control over management. The essence of corporate governance is to achieve a balance of interests for participants of corporate governance, namely: shareholders, managers, supervisory board and other groups and individuals (suppliers, consumers, creditors, government authorities, etc). The role and place of management in corporate governance, their interests and powers are highlighted.The following responsibilities are associated with executive bodies, or management: solving currents problems related to the corporation's activities, ensuring decision-making by general meeting of shareholders and supervisory board, planning, organizing, motivating, coordinating, and monitoring.It is substantiated that management and corporate governance are different concepts. The key difference is that corporate governance is a wider concept, and management is an integral part of it. The effectiveness of corporate governance rests on the organization of the work of management.

The subject of the study is the use of accounting in the enterprise management system. The purpose of the study is to clarify the problematic aspects and the role of accounting as an element of the enterprise management system, optimization of the management decision–making process based on it. Methodology of work. To solve the problems the following research methods have been used: dialectical method of scientific knowledge, the analysis and synthesis method; comparison method; data generalization method. The results of the work: the role of accounting in the information support of the enterprise management system has been established; financial, tax, statistical and management reporting has been characterized in terms of ensuring the implementation of management functions; the ways to improve the development process of the administrative accounting reporting have been offered. Conclusions. The company's financial statements are the element of a market economy infrastructure, a real means of communication allowing the managers of different government levels to form the strategy and tactics of the enterprise development. The basis for performing all functions of the enterprise management is a reporting system that covers financial, statistical, tax and management reporting. The financial statements are considered to be the most informative for the needs of management. The diversity of information requests of the management staff requires the improvement of reports forming process aimed to increase its management orientation.

The author identifies system connections between structural elements of the Criminal Code of Ukraine (paragraphs, parts of the article, articles) containing the rules of punishment infliction. The use of these connections in the administration of law enables to overcome legislative deficiencies in the wording of the above elements. ; Визначено системні зв'язки між структурними елементами КК України (пунктами, частинами статті, статтями), що містять правила призначення покарання, врахування яких у правозастосуванні дасть змогу подолати законодавчі недоліки формулювання відповідних елементів.

Introduction. In modern conditions of a difficult economic situation, tax institutions are the most important lever of the public administration system, responsible for the implementation of the revenue side of the state budget, which is behind the welfare of millions of Kazakhstanis. In this regard, the role of the audit of the efficiency of tax administration is increasing, as regulated by the Law of the Republic of Kazakhstan «On STATE audit and financial control». However, this direction is quite new and requires further improvement.Purpose of the research. The purpose of the article is to generalize and systematize theoretical approaches to the essence of tax administration, analyze domestic and foreign practice of its organization in the system of state audit and develop recommendations for improving efficiency.Research methods. The study was based on systems analysis, solving specific problems was achieved using comparative, statistical and graphical analysis, using ranking, grouping methods and modeling fundamentals.Results. The efficiency of the work of tax authorities, the completeness of collection of tax payments and, ultimately, the financial stability of the state depend on the efficiency of the organization of tax administration. In this regard, the mechanism of tax administration should be built rationally and consistently. Conducting a state audit of tax administration is a mandatory element of ensuring the completeness and transparency of budget revenues and the efficiency of using funds for administration.Perspectives. Based on the study of foreign experience in administration within the framework of governmental audit and the current state of digitalization of the economy, there is a need to refine indicators for assessing the effectiveness of the tax authorities, as well as to develop and implement the necessary electronic services.

Problem setting. Educational practices are modernized both through external challenges and through internal requirements for their permanent renewal and self-renewal. Modernization of these practices is carried out comprehensively – as a unity of economic, socio-political and educational innovation processes. This involves the modernization of logistics of these practices and the humanitarian component of the educational process, using of new technologies, updating the content of education, personal development of higher education and research and teaching staff. The modern system of Ukrainian military education is integrated with the state education system. Recent research and publications analysis. Humanitarian aspecst of modernazing of the educational system are represented by the works of Theodor W. Adorno, Hofe Otfrid, V. Andrushchenko, M. Boichenko, M. Kultayeva, Ye. M Manuilov., Yu. Yu Kalynovskyi and others. Scientists insist that there should be a single mechanism for the modernization of the national higher education system. Humanitarian aspects of the formation of national military education, the problems of its modernization and reformation are considered in the studies of such scholars as O. Panfilov, L. Petrova, Finin H. I. and others. Paper objective. The purpose of the article is a philosophical analysis and coverage of the main aspects of the humanitarian component of modernazing the educational system. Paper main body. An attempt is made to analyze the specifics of the humanitarian component of modernazing the educational system. Innovative development of education is a constant change, something new in the activities of higher education institutions, in the educational process – is an urgent need. The innovative development of education is determined by available resources that can be used to modernize it. The resource content does not always depend on positive factors. Moreover, in today's Ukraine, such negative factors as disrespect for human rights, corruption and mismanagement, civil ...

Introduction. In a globalized world economy the most important function of the state is to ensure its economic security. To address this complex problem are the appropriate state institutions, legal framework, trained personnel, technology, administrative, intellectual, informational, financial and other material resources. In turn, non-state security actors also have significant resources to ensure economic security business. These resources primarily include well-trained professionals, experience in business security specific conditions of the domestic economy, as well as organizational structure, finance business entities and knowledge of employees, and available technologies, means, methods and techniques of counteracting factors threats external and internal environment. It is also necessary to unite together all the company's resources and resources of external organizations in order to obtain a synergistic effect in the system of economic security. Purpose. Research conditions to create a synergistic effect in the system of economic security. Methods. Theoretical generalization, logical analysis, induction are used to determine the main methods for evaluation of industrial enterprises managers; to determine scientific approach that must be used for research and study of the evaluation process of managers of industrial enterprises. Results. Nowadays provision of economic security of enterprise is possible only if the operation activity of its economic security system is effective. This requires constant and close cooperation of all its internal and external entities that can provide a synergetic effect in countering external and internal threats to economic security. Originality. All elements of economic security based on a single concept, policies should be integrated into the overall strategy of economic security that can give a synergistic protective effect. The model of forming synergistic effect in the system of economic security offered in the article. Considering the need to achieve a synergistic effect of a system of economic security must take into account not only the intellectual and professional capabilities of its staff. It is important to use this complex process and available material resources that include: finance, law, and other hardware. Only the union of "human capital" of the enterprise and its resources can provide a synergistic protective effect, will withstand adverse factors external and internal environment. Conclusion. In an unstable economy and high level of uncertainty processes that occur in it, to ensure economic security is possible only on condition of close interaction and partnership of government and business. This will fully and optimally a single algorithm to use all their resources to counter internal and external threats to the economy, ie a synergistic protective effect at securing domestic business.

Since within legal political science a systematic approach is the core to study of politics and law, the study of the interaction of these phenomena is impossible without an analysis of political and legal systems interaction. The system approach allows a comprehensive analysis of the phenomena of politics and law as a system in structural relationships, allows to obtain a holistic vision of the political and legal spheres, to explore their interaction and interdependence within the politico-legal system. The politicо-legal system previously have been studied separately within two sciences – political science and jurisprudence. Both systems turned out to be separated on a theoretical level, although in practice they are interconnected: they constantly interact, intersect and influence each other. The application of all subspecies of the system approach to the study of politico-legal system helped to expand the idea of its essence and development trends, more deeply and comprehensively reveal the content of political and legal processes that take place in it, to identify objective patterns of formation of this multifaceted system. It is proposed to define the politico-legal system as a complex supersystem in which political and legal systems interact, as a multilevel, complex, interconnected set of interactions and relationships of political and legal institutions and legal means to regulate politico-legal relations, and politico-legal phenomena arising from this regulation, which ensures the stability and development of the politico-legal sphere. The study of the structure, components, functions of the politico-legal system made it possible to understand its essence, which is manifested in the interaction of law and politics, the peculiarities of the impact on society, the relationship with the internal and external environment. The politico-legal system is a methodological tool designed to facilitate the study and understanding of the interdependence of politics and law. ; Оскільки в межах правової політології стрижневим визнається системний підхід до вивчення політики і права, дослідження взаємодії цих феноменів неможливе без аналізу взаємодії політичної і правової систем. Системний підхід уможливлює комплексний аналіз феноменів політики і права як системи у структурних взаємозв'язках, дає змогу отримати цілісне бачення політичної і правової сфер, дослідити їх взаємовплив та взаємозумовленість у межах політико-правової системи. Політична та правова системи раніше вивчалися окремо в межах двох наук – політології і правознавства. Обидві системи виявилися розділеними на теоретичному рівні, хоча на практиці є взаємозалежними: постійно взаємодіють, перетинаються, зумовлюють та впливають одна на одну. Застосування всіх підвидів системного підходу для вивчення політико-правової системи допомогло розширити уявлення про її сутність і тенденції розвитку, більш глибоко і всебічно розкрити зміст політико-правових процесів, які в ній відбуваються, виявити об'єктивні закономірності формування цієї багатоаспектної системи. Політико-правову систему запропоновано визначати як складну надсистему, в якій взаємодіють політична і правова системи, як багаторівневу, комплексну, взаємопов'язану сукупність взаємодій і взаємозв'язків політико-правових інститутів та правових засобів, покликаних регулювати політико-правові відносини, та політико-правових явищ, що виникають внаслідок цього регулювання, яка забезпечує стабільність і розвиток політико-правової сфери. Вивчення структури, компонентів, функцій політико-правової системи дало змогу зрозуміти її сутність, що проявляється у взаємодії права і політики, особливостях впливу на суспільство, взаємозв'язку із внутрішнім і зовнішнім середовищем. Політико-правова система – це методологічний інструментарій, покликаний полегшити вивчення та розуміння взаємозумовленості політики і права.

The article is devoted to the analysis of dominant and alternative mobility systems in contemporary world. It is emphasized that mobility can be both real and potential actions in their connection with social relations in space and time. Mobility cannot exist without human need or desire to be at a certain time in a certain place. These factors lead to various types of mobility systems. It is noted that the mobility system is a complex of social relations and material infrastructure that make a certain type of spatial movement possible, repetitive and predictable. Any action or movement is possible only as part of a specific mobility system. In the modern world, there are dominant institutionally fastened mobility systems. One of the most common of these is the tourism system. The article analyzes some theoretical approaches to the study of tourism presented in the works of such scientists as Z. Bauman, J. Urry, T. Veblen and others. The attention is focused on the fact that the tourism system is highly influenced by market relations. Tourism has become a product of conspicuous consumption and one of the factors of social inequality reproduction at the same time. It is emphasized that there are alternative spatial mobility systems that are excluded from market logic. One of the most common alternative spatial mobility systems is hitchhiking, that is, the practice of free travel on passing nonscheduled vehicles with the consent of the driver. The features of the functioning of spatial mobility systems in the modern world are investigated. The properties of the dominant and alternative mobility systems are considered, as well as the differences between them are also analyzed. It has been revealed that alternative spatial mobility systems are built upon personalized trust relationships. Conclusion is made that hitchhiking performs the function of social integration.

Co-operation between university and industrial potential is one of the most effective ways of organizing expensive studies in a small country. Co-operation between civil universities and military schools and structures is expedient in preparing reserve military specialist. An integrated system for the preparation of the specialists of civil and military aviation is precondition for the development of integrated management system of aviation and air space

Introduction. In the conditions of weakening of state control over the development of monetary and credit relations, the liberalization of foreign economic relations and the increase of the influence of the political situation on economic processes, the system of ensuring financial security of the state has a special role in the economy of Ukraine. Problems in the field of ensuring financial security do not allow creating conditions for economic growth, have a negative impact on the financial, tax, insurance and the budget process in the country. Therefore, in today's conditions, the issue of ensuring an adequate level of financial security of the state, defining the role in the system of its provision of financial institutions is important.Purpose. Study of the essence of financial security of Ukraine and determination of the role and importance of financial institutions in the system of ensuring financial security of the state.Methods. Analysis, synthesis, generalization.Results. The general problem of all financial regulators in Ukraine is an inadequate level of interaction and coordination with other public authorities, as well as insufficient transparency and openness of information about their activities. Normative acts regulating the functioning of state bodies usually establish a procedure for accountability and subordination to other authorities, as well as the possibility of interaction with them, but there are no real mechanisms for effective communication and coordination.Originality. This article explores practical aspects of financial security as the protection of state interests in the financial sector, the appropriate level of fiscal, tax and monetary system that guarantees state's ability to effectively generate, store excessive depreciation and rational use of financial resources of the country to ensure its socio-economic development and servicing of financial obligations. The role and importance in the system to ensure the financial security of the state financial institutions, including isolated and exposed three main groups of financial institutions, financial intermediaries; international financial institutions; financial institutions regulators.Conclusion. In order to ensure the financial security of the state of Ukraine, it is necessary to implement a set of measures aimed at increasing the participation of financial institutions in promoting the development of domestic business, supporting research, introducing innovations, etc. On the other hand, the implementation of a number of institutional and legal and organizational measures will greatly contribute to increasing the role of financial institutions in Ukraine's financial security system in the context of financial globalization.

The subject of the study is theoretical and methodological principles of reforming the pension system in Ukraine. The purpose of the study is to identify the most significant problems of the development of the pension system in Ukraine and to identify possible ways of resolving them. Research methods. The study uses a set of scientific methods and approaches, including logical generalization, systemic, comparison method, graphical, which allowed to ensure the conceptual unity of research. Results of work. The article deals with the actual problems of the reformed pension system in modern Ukraine and the prospects for overcoming them. The problems and prospects of development of the modern pension system of Ukraine are investigated. It is determined that the improvement of the current pension system has a multi–faceted nature and is designed for a long–term perspective, which consists in the implementation of already adopted legislative acts, identifying their shortcomings and developing proposals for improving the system of state regulation in this. The field of application of results. In the field of economics and in the practical activities of the structural units of the Pension Fund of Ukraine. Conclusions. The main results of the study and its theoretical and methodological results can be reduced to the following wording: pension provision and its level determine the economic and social situation of the population of the country, forms a system of social protection, the research proves that the state conducts pension reform, without having the necessary amount financial resources, the need to eliminate legislative gaps has been, improvement of legal regulation of issues of payment of insurance premiums for compulsory state pension insurance, elimination of disproportions in the levels of pension provision of various categories of citizens, for the purpose of which a complex set of measures is required that must be coordinated with the level of economic development of the state, aimed at the reduction of ...

Introduction. The study of theoretical and empirical aspects of the accumulative pension system should help to identify patterns and contradictions of its development in society. In order to conduct an effective economic policy on the introduction of a funded pension system, it is necessary to define a theoretical concept of a model of the active role of the state in socio-economic processes or a moderate liberal model. Reforming the pension system is a rather long process and requires both the definition of the main directions, principles and measures for the development of the funded pension system, and changes in the values, principles and norms of behavior of citizens.The purpose is to substantiate the theoretical concept, trends, problems of the accumulative pension system and the directions of its introduction into society.Research methods are based on the dialectical method of scientific knowledge and a systematic approach to knowledge of economic phenomena and processes, theoretical generalization, systematization, which allowed to reveal the problems of the accumulative pension system based on theoretical concepts and economic-statistical analysis of demographic load of working age and after working age.Results. The indicators influencing the introduction of the second level of the pension system were monitored. The dynamics of indicators of demographic load of the population of pre-working and post-working age is analyzed. The focus is on the peculiarities of wages and final consumer expenditures of households and the general government sector. It was found that in general, citizens belong to the elderly population, so to prevent further deterioration of the ratio between age groups, it is advisable to increase the effectiveness of the social insurance system. The expediency of paying more attention to actuarial statistics to determine the future size of pensions and their exact calculation is substantiated.Prospects. Further research is important to focus on improving the efficiency of the multi-component funded pension system in the context of ensuring compliance with the values, principles and norms of the society.