Priorities Of Ukraine Research Articles

ORGANIZATIONAL AND LEGAL MECHANISM OF STATE FINANCIAL CONTROL IN UKRAINE

Financial management and financial control are crucial for any country. The current stage of the socio-economic development ofUkrainecalls for enhancement of the state role in the economic management system, aiming to detect deviations from the legality, adopted standards and efficiency of financial resource management. For the time being, the problem of creating a comprehensive system of state financial control has not been solved in Ukraine yet: the legal framework for state control bodies’ activity is uncertain, functions and powers overlap, actions lack coordination and specialization as to carrying out audits and exercising assigned powers.The gradual changes inUkraine’s political and economic policies in the course of integrating into the international economic space should be accompanied by a radical restructuring of the governance functions of the state, especially in the sphere of state financial control. Given the priority ofUkraine’s state policy of accession to the European Union, one of the important aspects in this process is the adaptation of the financial control system to the European requirements and compliance with the provisions of the Lima Declaration of Control Guidelines.Modernization of the public finance system, based on the Strategy for the Development of the Public Financial Management System for 2017-2020 and the Concept of reforming local budgets, requires changes in terms of financial control. The appropriate measures should be directed not only to check the use of budget funds as intended, but also to maximize cost-effectiveness, particularly in planning.The effective public financial control is meant to ensure successful solution of public problems and achievement of the goals set before the system of public financial control. It provides for analysis and evaluation of the existing public policy and verifying the effectiveness of its implementation by the public authorities system and civil servants in their activities.

THE MODERN STATE AND PROSPECTS OF THE INTERNATIONAL RELATIONS OF UKRAINE IN THE FIELD OF CHEMICAL SAFETY

There are no chemical and biological weapons on the territory of Ukraine, however, in the industrial and everyday use there is a large number of chemicals, which can become chemical weapons. This determines the active participation of Ukraine in the processes of ensuring chemical safety at the global and regional levels. Ukraine takes part in the leading international agreements on chemical disarmament. Ukraine signed the Convention on the Prohibition of the Development, Production, Stockpiling and Use of Chemical Weapons and their Destruction and participated in the establishment of The Organization for the Prohibition of Chemical Weapons. Annually, Ukraine prepares national declarations on chemical industry objects on its territory, accepts inspections of the Organization for the Prohibition of Chemical Weapons and participates in various activities of this multilateral institute. Ukraine participates in all international export control regimes and has been actively developing the national system for controlling the international transfers of military and dual-use goods since 1991. Ukraine actively builds on the cooperation with the leading countries of the world chemical industry, international organizations and regional security institutions in the field of chemical safety. The problem of neutralization and utilization of harmful chemicals is a priority for Ukraine. The development of the national chemical safety system and the international cooperation of Ukraine will make possible the development of the foreground directions of reforming the chemical industry in Ukraine.

A role of financial-economics instruments of management touristactivity is in creation of favourable terms for the conduct of touristbusiness

The aim of the article consists in the analysis of financial-economics instruments of management tourist activity and their roles in creation of favorableterms for the conduct of tourist business in connection with determination oftourism as one of basic priorities of Ukraine. Research methodology consists inthe use of totality of methods: dialectical, analytical, statistical, comparative. Suchmethodological approach allowed to examine a financial-economics instruments as important constituent of mechanism of management of tourist activity inUkraine. The scientific novelty of this article consists in research of specific ofinfluence on development of tourist industry of such financial-economics instruments as planning, self-supporting basis, pricing, financing, systems of creditsand taxation, insufficient sponsorship from the side of the state, necessity of introduction of the flexible system of taxation is underlined, especially for development of small tourist business, rural tourism. Conclusions. In the article grounded some ways of perfection of functioning of financial-economics instruments ofmanagement by tourist activity of Ukraine: decline of rate VAT for tourist industry as an event that will stipulate an investment attractiveness, and in finalanalysis – will result in the increase of profit in the state budget; creations ofrecreational-tourist clear zones, increase of charges on marketing and advancementof tourist product, and also introduction in practice of under backs on developmentof tourism.

Development of reporting as an element of accounting and analytical support in asset management companies

The article examines the trends of reporting, the sources of management decisions made by institutional investors, in particular, asset management companies, which activities are at high risk. It is determined that, due to the specifics of accounting as a science, trends in reporting are a dynamic phenomenon. There are two dominant trends in reporting, namely, those that are local (influenced by national constraints) and those that are global (reflect international trends in accounting and reporting in the world). These trends have been shown in contradiction to one another, complicating the partnership of national and foreign asset management companies due to unclear and not identical reporting. The main tendency on the part of reporting as an element of accounting and analytical support in asset management companies is distinguished, which allows an algorithm of improved preparation of different types of reporting to overcome existing contradictions between national and international reporting. The main trend in the development of reporting is the need to win the trust of users of reporting through the provision of information of high quality and reliability, which allows prediction of the future in the field of risky investment. It is shown that this trend is a priority for Ukraine because it is related to solving the existing economic problems, namely: improving the investment climate and increasing the competitiveness of innovative enterprises. A promising vector for further development of financial statements has been identified, aimed at the rejection of national accounting standards (standards) and the introduction of financial statements for all, without exception, companies of international reporting standards. In order to improve reporting, its new classification adapted for asset management companies (AMC) is proposed, which is optimally tailored to the management needs, and meets the information requirements of different user groups thanks to the unified composition of accounting information. It also meets the specifics, strategies and main goals of AMCs on the effective functioning and protection of interests of investors of funds managed by an AMC.

ЗАСОБИ ПСИХОЛОГІЗМУ В ТВОРІ ІНТЕРНОВАНОГО ВОЯКА ГРИЦЯ БОЖКА «УКРАЇНЦІ В ЄГИПТІ»

In the current period of the globalization processes of the XXI century it is important to be aware of the exter- nal orientations and national priorities of Ukraine in the world scene. That presents a significant challenge, which depends on the state’s ability to implement its national, cultural, ethnic interests and needs, which are its motive power, and to pre- serve a set of values, symbols and customs to guarantee peace and safety and contribute to development and improvement as well as to be prepared for holding out against threats of external in internal confrontation, separation, identity crisis, political and religious instability. Therefore it is topical to study the works which help gain an understanding of historical truth and get to know the national ethnogenepool of Ukrainians better, which is the basis of their socio-political experience. Applying that approach to the little-known travelogue “Ukrainians in Egypt” by a Ukrainian political emigrant Hryts Bozhok the author of the article has developed a literary critical, historical and cultural understanding of the work concern- ing travels to the Near Eat which have not been thoroughly studied yet in Ukrainian humanistic sciences. The means of psy- chologism (the author’s characterization, diary notes, self-esteem, duality, portrait, detail, language, memories, scenery) are considered in the article. They show the psychophysiology of the character of a military internee who had to stay in a closed foreign place and who was worried about those times’ issues of a nation creation as well as general spiritual ones. In the essay the controversial topic of a political emigration in the history of Ukrainian society at the beginning of the XX century is raised. The subject of artistic generalization of belles non-fiction is the historical time of that period which was perceived by the character during forced travels when Ukraine was a fighting platform of different political forces: Denikins, Petliuras, Makhnos, Red Army men. Unordinary events were reflected in the character’s existence, in his memory. The mem- ory is a basis of the national identity and national consciousness, therefore such works by emigrants are a part of Ukrainian ethnic literary tradition and help understand its historical course through the prism of modern times. This information also contributes to better understanding of the process of the recent historical experience in Ukrainian state creation.

Legal framework of border infrastructure development

The paper emphasizes that development of border infrastructure according to standards and requirements of international standards is one of the major tasks of the measures taken to increase transit capacity of border areas. Therefore, the issues of border infrastructure development should be one of the priority tasks of both central and local authorities. Nowadays, although there is a range of regulative, legal and strategic documents developed to support the functioning of border infrastructure, they need improvement oriented on new requirements and European integration course of Ukraine. The paper aims to analyze regulative, legal and program documents to develop border infrastructure, reveal problem and controversial points in them and suggest recommendations regarding their elimination. Special attention is paid to analysis of the range of legal, regulative, strategic and program documents to support the development of border infrastructure. In the first place, they are the documents that regulate the activity in cross-border cooperation, spatial development and territorial planning, transport activity and transport networks functioning as well as regulative acts regarding the activity of state border service and border crossing points, etc. Among the analyzed documents are the Laws of Ukraine “On Cross-Border Cooperation”, “On General Scheme of Planning of the Territory of Ukraine”, “On Regulation of Urban Planning Activity”, “On Automobile Roads”, “On the Sources of Funding of Road Economy of Ukraine”, “On Concessions to Build and Maintain Roads”, “On Public-Private Partnership”. Moreover, a range of documents of strategic nature, which substantiate the place of border infrastructure in implementation of long-term priorities of Ukraine’s development and defines the perspectives of its modernization, is analyzed, namely 2020 State Regional Development Strategy, Concept of Creation and Functioning of National Network of International Transport Corridors in Ukraine, State Border Service Development Strategy, 2030 National Transport Strategy of Ukraine, Concept of Reforming of Transport Sector of Economy, Concept of State Targeted Law Enforcement Program “2020 Development and Reconstruction of State Border”. Program documents of border infrastructure development support are also analyzed, namely 2016-2020 State Program of Cross-Border Cooperation Development and 2018-2022State Targeted Economic Program of Public Automobile Roads Development.

Realization of aims of steady development is in context of public management from position of bioethics

Realization of aims of steady development is in context of public management from position of bioethics

Main trends in the market of international educational services and requirements for the formation of strategic priorities of Ukraine

Main trends in the market of international educational services and requirements for the formation of strategic priorities of Ukraine

Foreign and Domestic Policy of Ukraine at the Present Stage

In article internal political development of Ukraine which happened for more than quarter of the century of modern history is investigated and also the main directions of foreign policy of the country are analyzed. For the period which has passed from the moment of the collapse of the USSR in 1991 political development of Ukraine was followed by the conflicts, cardinal changes of the constitution. Bitter struggle went between executive and legislative branches of the power which sought to strengthen the positions due to redistribution of powers. Besides, heated debates went between supporters of the unitary device of Ukraine and adherents of federalization. The last saw a guarantee of maintaining territorial integrity of the country and a way of achievement of political stability in transition to the federal beginnings. This problem was especially relevant for the Ukrainian state which owing to historical development and formation of the modern territory, has inherited interregional contradictions. It was especially accurately shown during the periods of political events of 2004 and 2014, having fully reflected the available problems connected with fight of regional elite. Despite political shocks, the Ukrainian elite of the western and east regions supported unitary development of Ukraine, seeing in it a possibility of receiving complete control over the state institutes and financial flows. Ignoring of opportunities of the federal device was shown in 2014 when tough rejection of the radical nationalist parties which have carried out a coup in Kiev has caused a wave of protest performances in southeast regions. The subsequent political struggle between Kiev and regions of the East of Ukraine has developed into armed conflict. However, despite it, the official Ukrainian authorities haven't changed the negative attitude to a possibility of federalization of the state. It is difficult and contradictory the foreign policy of Ukraine which generally carried a westernized course was formed. Despite the short periods of rapprochement with Russia that strengthened criticism from opposition forces, the Ukrainian power adhered to a pro-European course, considering him as a guarantee of independent development and creation of a counterbalance of Russia. Similar approach has affected foreign policy priorities of Ukraine which expanded cooperation with the countries taking a hard line in relation to Russia. Finally, strengthening of the anti-Russian rhetoric from official Kiev has led to cooling of the Russian-Ukrainian relations which have ceased to have character of strategic partnership, and then and has led to tough opposition of two countries. In recent years the attention of the Ukrainian policy is directed to strengthening of the relations with the European countries. This vector has amplified after change of the power in Ukraine in 2014 when the Ukrainian authorities have headed for expansion of cooperation with the EU, of the USA and began to make efforts for rapprochement with NATO.

СУЧАСНІ СВІТОСИСТЕМНІ ТРАНСФОРМАЦІЇ ТА СТРАТЕГІЧНІ ПРІОРИТЕТИ ЗОВНІШНЬОЇ ПОЛІТИКИ УКРАЇНИ

СУЧАСНІ СВІТОСИСТЕМНІ ТРАНСФОРМАЦІЇ ТА СТРАТЕГІЧНІ ПРІОРИТЕТИ ЗОВНІШНЬОЇ ПОЛІТИКИ УКРАЇНИ

ТЕРМОРЕНОВАЦІЯ СИСТЕМИ ГАЗОПОСТАЧАННЯ ВИРОБНИЧИХ ПРИМІЩЕНЬ

An important priority of Ukraine's economic policy is the careful use of energy. The country has a broad-based energy efficiency policy, and energy efficiency is complex, covering both the legislative framework and technical innovations. One of the effective ways to reduce energy costs for the needs of the national economy is to carry out thermo-modernization of the gas supply system. In this article economic indicators of thermo-sanitary measures during reconstruction of the gas supply system of the object are given. In the reconstruction of the gas supply system, the following thermo-regulatory measures were adopted for comparison: the installation of the energy separator of gas, the reconstruction of the gas supply system, and the installation of automation.

THE METHODICAL APPROACH TO DETERMINE THE FEASIBILITY OF UTILITY TARIFFS FOR HEAT AND WATER SUPPLY AT THE MACROECONOMIC LEVEL

This article is devoted to the peculiarities of state regulation of housing and utility services in Ukraine. The problems of housing and utility services are analyzed. The methods of state regulation to improve housing and utility services for the population at the regional level are proposed. HUS (Housing and Utility Services) development forms the qualitative position of human life largely. This industry tests the impact of developing market relations and, on the other hand, is an important part of social protection. As noted, one of the main priorities of Ukraine's economy in HUS sector is its social orientation, which creates serious social and economic problems and contradictions in the system of market relations. Thus the analysis of the current methodology for determining the utility tariffs has significant practical implications for the quality of population’s life and its social protection.

ОСОБЛИВОСТІ УПРАВЛІННЯ МЕХАНІЗМІВ ЕКОЛОГІЗАЦІЇ СИСТЕМ ТЕПЛОПОСТАЧАННЯ З БЕЗРЕАГЕНТНОЮ ПІДГОТОВКОЮ ВОДИ

The aim of the article is to research according to the desire to approach the effective achievement of the Sustainable Development Goals (SDGs), which is supported by a UN expert group visiting Ukraine to support contextualization and adaptation of the SDGs to the needs and priorities of Ukraine through an approach based on updating, supporting policy and accelerating achievement -approach M-Mainstreaming (updating), AAcceleration (acceleration), PS-Policy Support (policy support)), United Nations agencies in Ukraine, namely FAO, IOM, UNDP, UN Population Fund, UNICEF and UN Women jointly with the Ministry of Economic Development and Trade of Ukraine. According to the approved Law of Ukraine "On the basic principles (strategy) of the state environmental policy of Ukraine for the period up to 2030" and the analytical report of ICED "Analysis of state strategic documents on the accounting of the Sustainable Development Goals adapted for Ukraine until 2030" and the Paris climate agreement, potentially imposes on Ukraine new obligations to reduce greenhouse gas emissions, and, unfortunately, the suspended consideration of the draft resolution on holding parliamentary hearings on the topic: "On the foundations of state policy forsustainable development of Ukraine" (June 3, 2020) - negatively affect the development of energy sector as the largest source of greenhouse gas emissions. For this, there is a vision of a way to manage mechanisms for greening production, goals to reduce anthropogenic emissions, where a significant role in the country's energy supply of water and steam heat supply systems is acquired by the issues of efficient use of thermal energy in all areas of these systems: generation for heating water or for generating steam; transportation to the consumer, as well as when using it by the consumer. Improvements of integrated environmental management systems to ensure environmentally balanced nature management and environmental modernization for activities within the framework of energy-saving technologies, implementation features are given. In particular, the proposed methodological approach, based on theoretical research, the definition of information systems, taking into account as forms of environmental management. Highlighted features of system creation and practical implementation.

ПЕРСПЕКТИВИ РОЗВИТКУ БІЗНЕС-МОДЕЛІ СТРАХОВИХ МАРКЕТПЛЕЙСІВ

In the time of the country’s digital economy, the success of innovation depends largely on progress in building a knowledge society, and digital development plays a key role in accelerating the country’s economic and social development as a whole. The processes of digitalization of Ukraine's economy are very slow, which leads to loss of competitive advantage in the world market, reduction of production and export of high-tech goods, so in the long run mass digitalization should become a priority for Ukraine. The article is devoted to the research of improvement directions of businessmodel formation for insurance marketplace under digital economy. The article defines the category essence "digital economy" and its main components. The institutional principles of digitalization development in Ukraine, as well as the economic and social effects of the digital economy have been studied. The degree of influence of economy’s digital transformation on functioning of national economic systems has been estimated. It has been proved that Ukraine creates favorable conditions for the development of digital economic infrastructure, but there are a number of technical features that prevent the availability of communication means for the population. Prospects for business-model development of insurance marketplaces in a digital economy and prospects for the insurance market development as a whole have been identified. Problems in the business model formation of the insurance marketplace, as well as the importance of digitalization for the insurance market as a new perspective for business development have been identified

MARKETING MANAGEMENT PROVIDING OF ENTREPRENEURIAL POTENTIAL AS A REQUIREMENT OF MODERN MARKET

Urgency of the research. The necessity of forming a marketing management providing of business potential associated with the peculiarities of the current stage of market development, such as: globalization, concentration and integration. Target setting. Dynamic economic conditions and international competition determine the priorities of Ukraine's economy - the entrepreneurial potential building. Actualizing of the problem of providing sales and services. Actual scientific researches and issues analysis. Various aspects of the economic potential development and its organizational support was revealed in the works of such domestic economists, as: L. Abalkin, O. Alyokhin, A. Anchyshkin, A. Voronkova, O. Honchar, I. Otenko, Y. Fihurnov, A.Cherep and others. Uninvestigated parts of general matters defining. Small number of works dedicated to marketing providing of business potential development of the company should be noted. The research objective. The peculiarities of the business potential of domestic enterprises and essence of the author's approach to the formation of the system of entrepreneurial potential on the basis of marketing support. The statement of basic materials. The results of the research aspects of the formation and development management business potential of industrial enterprises in the current market conditions were generalized. It is concluded that the current phase of economic development requires new approaches to understanding the full operation and marketing support entrepreneurial potential, which forms the base of knowledge as one of the most valuable resources, which the company uses for its existence. Conclusion. Based on the fact that the marketing is seen as a function of management activity on the one hand, and the concept of enterprise management on the other hand, it was proposed to examine the mechanism of the marketing support of business and management of their entrepreneurial potential, as a combination of elements, tools, technologies and instruments that enable the creation and development of marketing-oriented company.

Підземні газифікація та спалювання бурого вугілля з використанням підземних вод

The energy issue is one of the most significant issues for Ukraine due to its lack of energy supplies. Coal remains are the main fuel and power resource, which will fulfill the need for chemical raw material for the next few centuries. The problem of coal excavation is priority for Ukraine. One of the main aspects is rationalization of mining and protection the environment. Underground coal gasification (UCG) and underground coal incineration (UCI), which unites mining and their underground processing in one technical process which can solve all difficulties, but the implementation is problematic due to fundamental disadvantages. One of ways of improving the underground mining and optimizing of these processes is using groundwater as an intermediate heat-transfer carrier.Key words: coal, underground coal gasification, underground coal incineration, ground water.

Research of the strategic prospects for development of Ukraine integration into the global system of international trade

Strategic forecasting method has disadvantages because it can become ineffective with fluctuations in market conditions, socio-economic instability of member states of international economic organizations, the deepening global financial crisis and the resulting decline in international trade between countries. Disadvantages may be addressing through the deepening of strategic forecasting in subsequent studies based on trade and economic disparities. The contents and a list of basic trade-economic features of countries that form the basis for comparative and further detailed economic analyzes of Ukraine's foreign integration policy in the global system of international trade are considered. The performance is improved, which reflects the level of trade and economic development. It is not only reflects the state of trade and economic relations, but also to characterize the foreign policy that is aimed at integration into the international integration space. The equation for the forecast of growth curves for defined indicators is obtained that makes it possible to find comparative assessment of countries in the process of global integration in dynamics and develop predictive scenarios of the member countries of integration processes in the long-term period. These indicators also allow determining a single integrated indicator that shows the condition of integration process and evaluate the potential for their development. Methodical maintenance of definition of the strategic positioning of major trading partners of Ukraine is performed on the basis of definition of integral index, based on forecast trends in the development of integration processes in the field of foreign trade and identifying the most promising ones. Based on the forecast scenarios of development for Ukraine and countries that are major trading partners of Ukraine, priority scenarios of their integration into the global system of international trade are specified. Theoretical logic and quantitative analysis of the strategic positioning for three promising forecast periods gives recommendations on areas of foreign policy priorities of Ukraine and the development of integration in the field of trade and economic relations with member states of international integration associations.

THE ECONOMIC MODELING OF INTERNATIONAL TRADE AMONG UKRAINE AND NOW WORKING AND PERSPECTIVE FREE TRADE AREAS

The research subject examined the dynamics of Ukraine international trade with countries which it has created and intends to create the free trade areas. The import, and trade balance data were taken as the basis in the period from 2004 till 2014. The exports, imports and trade balance are the most important figures in the studying of the international trade. The is transportation of goods, works and services, results of intellectual activity, including exclusive rights to them from the customs territory of the abroad countries without the obligation of re-importation. The transportation capacity of goods and services and results of intellectual activity characterizes the indicator export that is calculated in terms of cost for a certain period, usually for a year. The is a transportation of goods, works and services, results of intellectual activity, includes exclusive rights to them, the customs territory of the countries from abroad without the obligation to the re-export. This process describes the indicator import that is calculated in terms of cost for a certain period, usually for a year. The trade balance is the difference between cash receipts and costs over time. The forecast was made on the dynamics of international trade basis within the free trade areas framework in the future. If exports (revenues) are bigger than imports (payments), the balance is positive and the trade balance is active. If exports (revenues) are less than imports (payments), the balance is negative and trade balance is passive. The research methodology is economic modeling techniques and such methods like observation and comparison.The research goal is to study the dynamics of international trade within Ukraine free trade areas, the forecast forward for several years, comparing different indicators for years. The ultimate goal is to solve the pertinence one or another free trade area for Ukraine for economic point of view and answering the question can it is profitable for Ukraine. The conclusion of the research is that Ukraine needs to create free trade areas with other countries, as well as other countries, it must integrate into the global economy through globalization worldwide. From our point of, all of the free trade areas are equally important for Ukraine, because they bring revenue to the country through the international trade. The priority for Ukraine is free trade area with the EU. The largest trading partners of Ukraine among the countries the EU members are traditionally Germany, Italy, the Great Britain and Poland, Hungary and Slovakia. By all indicators, despite the recession of trade due to the global financial crisis, such alliances are profitable for Ukraine, because in the future they can become more powerful unions.

Интеграция Украины в международное финансовое пространство: тенденции и перспективы

This article has investigated the processes of interaction of Ukraine with international financial institutions, forms of international cooperation of Ukraine taking into account the fact national interests. According to the results of the analysis, the major global institutions have been identi-fied, which interact with Ukraine. Those are the United Nations, the World Bank, the European Bank for reconstruction and development, Council of Europe, Organization for security and cooperation in Europe, international monetary Fund. The main mechanisms for interaction, form and direction of crediting of Ukraine by the international financial institutions have been identified as well as the degree of influence of activity of these structures on the state of the Ukrainian economy. According to the analysis of globalization processes the anticipated positive and negative effects of Ukraine's integration into the international financial space have been determined. The projected positive results of international integration of Ukraine connected with obtaining benefits from the production and implementation of innovative, competitive products have been described. And also, the possibility to use advantages of international division of labor, with assistance of international financial organizations, access to world markets a competitive scienceintensive products have been stated with the use of the experience of economic transformation in other countries. The predicted negative results, such as restriction of freedom of economic and political ac-tion, increased dependence on external creditors, rising external debt and budget deficit, the preservation of their peripheral location in the world, the decline of uncompetitive industries, loss of part of the national culture, can be the effects of a weak economic development of modern Ukraine. Priorities of Ukraine's integration into the international financial space. Strategic direc-tions of adaptation of Ukrainian economy to the globalization phenomena in order to exploit opportunities and prevent global threats have been proposed.

Priorities of Ukraine’s partnership with the United States in the context of strengthening the defense capabilities of Ukraine

Priorities of Ukraine’s partnership with the United States in the context of strengthening the defense capabilities of Ukraine