Y. V. Morgachova, H. I. Chernysh
Realization mechanism of the state scientific and technical policy of project organizations development
Texnological Institute of the Vostochnoukraynskogo National University named after Vladimir Dal
Abstract. The conception of the informative providing of realization mechanism of the state scientific and technical policy of project organizations development has been grounded offered. Essence consists of establishment of the steady communication between design organizations and state organs of power, that will assist more effective implementation of management functions by scientific and technical and economic development of the country. The steady communication communication between design organizations and state organs of the power is suggested to provide due to the diagnostics caring out the scientific and technical potential of design organizations and quality monitoring of functions implementation by means the echanism elements of state scientific and technical policy realization of these organizations development. The intensification of informative exchange between design organizations and the authority will assist the of realization improvement of state scientific and technical policy. The Realization of measures in relation to establishment of the steady communication between native design organizations and state organs of power will allow to obtain more additional information as for the problems of their activity and government control.
Keywords: design organizations, mechanism, state scientific and technical policy, informative providing.
L.V. Balabenko, I. V. Tochonov
Features of enterprises taxation of in the building branch of industry
Donbas National Academy of Civil Engeneering and Architecture
Abstract. In the article the features of enterprises taxation of the building branch of industry are considered and the examples of legal minimization ways of their taxable income have been considered namely: taking into the composition gross expenses of the building enterprise, of the part of general area cost of the newly-built objects having been give to the state property; not fixed in the fiscal accounting of the manager of property rights tendering to the objects of investing due to the agreement about the property rights; the sum taxable profit reducing of enterprises with foreign investments on the value of sums, reinvested on the territory of Ukraine; reflection in the gross profits composition and taxation on the general grounds of operations as for the realization by the builder due to the agreement of buying-saling of property rights for the real estate and other cases which will help building enterprises legally to reduce the tax expenses.
Keywords: taxation, taxes, tax loading, law, build enterprises.
H. М. Volskaya
Prospects of development social and labour relations in Ukraine
Donbas National Academy of Civil Engineering and Architecture
Abstract. In the conditions of market relations development there is the necessity of perfection of state management and the government control of socially-labour relations. The elaboration of recommendations on perfection of these processes in Ukraine is the mazin purpose of the article. The problems of state management and adjusting of socially-labour relations, principles, mechanisms of creation and functionings of state management and adjustings of these relations, have been considered in the article. It is emphasized, that the socially-labour relations are the major base element of production relations of society. As the production relations are the combinatin of objective public relations, which take place between people in the process of production, exchange and distributing of public product, the socially-labour relations characterize that part of production relations, which arises up between people in the process and concerning labour — person expedient activity, directed the goods production, works or services.
Keywords: state management, government control, socially-labour relations, monitoring.
T. P. Norkina, Z. O. Skarbun, N. O. Tarkhanova
Social policy and quality living of population’s
National Academy of Nature Protection and Resort Engineering
Abstract. Research of social policy of the state is carried out, the necessity of people’s living improvement has been well-proven as a basic factor of human potential development. The research purpose is determination of basic directions of social policy improvement in Ukraine. Nowdays there is the profound-qualitive revolution in the productive forces development. The process of radical changing of the person position goes in production, his labour liberation from the machines, burden creation of «nonfactory» productions, technological lines, which are organized themselkes and work without wastes, diminish harmfulness of production. Certainly, the modern social organized market economy was is not deprived the internal-contradictions yet. However the high level of the labour productivity enables them not only considerably to increase an additional product, but at the same time to extend necessary, one that leads to the considerable increasing of wages and its addition by the significant consumption funds. These problems are studied in the given article.
Keywords: social policy, social sphere, quality of the person’s living, as a biosocial creature, rational system of social protection of population, social amortizicers, state social standards, state social guarantors, living minimum, social norms and standarts.
E. P. Solovtsova
Organization of state and municipal lands sale
Donetsk National Technical University
Abstract. This article is devoted to the problems of organization of state and municipal lands sale in Ukrainian settlements. The issues of planning, preparation and making of such operations have been explored. The shortcomings of the existing procedure of land sale on the primary market have been determined. This applies to both forms of land sale – land auctions and the so named ransom procedure. The author gives propositions how to improve the mechanism of selection of land parcels for the auction; how to develop the system of pricing on the state and municipal lands market; how to prepare land auctions including how to make the information support of such operations better. The definition “land improvements” has been clarified.
Keywords: state and municipal lands, settlement, procedure of sale, land auction, planning, pricing, monetary evaluation, information support.
N. A. Gorbatova, A. S. Romenskaya
Using of methods of financial analysis for determination of authenticity of the financial reporting
Donetsk National University
Abstract. This article explores the possibility of the use and further application in the present conditions in Ukraine financial methods to detect distortions in the financial reporting of enterprises. In this case, the analysis and testing of financial card standard deviations of indicators. With the practical application of this card for example bakery industry enterprises of Donetsk region, the need to use this analytical tool to test the quality of financial information that will undoubtedly affect the validity of administrative decisions. Above mentioned features allow to take into account the interests of shareholders, owners, auditors and other interested persons in obtaining reliable information. The main purpose of this study is the validation and improvement of domestic enterprises maps normative deviations financial indicators of Messod Beneish and analysis of the level of alleged distortions in the financial statements of the Ukrainian enterprises. This study will focus on the users of financial statements providing correct information.
Keywords: accounting, indicators, coefficients, methods.
N. V. Kuzmina
State of enterprise as economic system: genesis and development of concept
National Academy of Nature Protection and Resort Engineering
Abstract. Systematized approaches to the concept essence of “state” in philosophy and other sciences as well as the application peculiarities of the “system state” definition, «the state types» have been revealed in economic sciences. In relation to essence the «state of enterprise» is exposed, that specification of concept supposes the account of its descriptions as system, having a definite structure existing in time and interactive with an external environment; both quality and quantitative description of the state of enterprise on the definite moment of time is possible; to estimate the state of enterprise it is necessary to select and specify the types of the state actually, define the scope values, transition through which fixs other state of enterprise on the definite moment of time.
Keywords: state, state of the system, types of the states, diagnosis.