Viktoriya Sevka, Marina Grakova
Mechanism of applying innovation to play the economic potential of housing and increasing housing provision
Donbas National Academy of Civil Engineering and Architecture
Abstract. On the basis of studies of regulatory, institutional and economic environment of innovation in the construction of the mechanism of applying innovation to play the economic potential of housing and increasing housing provision has been developed. The main purpose of the mechanism is correcting Methods of economic efficiency costs of research and development and innovation in the production and SN 509-78 «Instructions for determining the economic efficiency of the construction of the new technology, inventions and innovations» to adapt to the needs of the present document.
Keywords: innovation, housing, housing supply, the mechanism of the application, playback capability.
Tatiana Mamatova, Helena Chernysh
Main directions of improving the social development of the state
Dnipropetrovsk Regional Institute of Public Administration of the National Academy of Public Administration under the President of Ukraine
Donetsk State University of Management
Abstract. In the article the role of social development in supporting the development of economy. Identification of the key factors of social development of the state. Given the statistics key indicators of social development of Ukraine (2012 compared with 2002). Identified problems accompanying social development of the state at the present time. The overview of the basic directions of perfection of social development in Ukraine. Conclusions regarding the directions of the improvement of social development of the state. It is revealed that the technologies necessary to ensure the social development of the state, should be based on the principle of national solidarity and involve the strengthening of the state guarantees of social protection.
Keywords: social development, social policy, social state, social sphere.
Lidiya Omelyanovich, Diana Gvasaliya
The citizens’ life quality social standards
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Abstract. The matter of the citizens’ life quality social standards is observed in the article. The social standards from the point of view of different authors are analyzed, the author’s «the social standards» concept is defined. The analysis of the theoretical attainments gave opportunity to develop the state social standards formation concept. The research showed that existing social standards don’t provide a necessary citizens’ living standard, and act only as social minima that contradicts the «social standard» concept. The analysis of the European countries’ (France, Germany) social standards and their comparison with social standards operating in Ukraine confirmed the necessity of searching the ways of their optimization. The ways of the social standards improvement in Ukraine are offered, namely: the improvement of the mechanism of the social standards formation, the European direction of the social standards development, the consideration of the demographic forecasts during forming social standards.
Keywords: the social standards, the living wage, the consumer basket, the social minima, the state social guarantees, the state social standards, the minimum size of a salary, the minimum size of the retirement pension, the citizens’ tax-free minimum of the income, the social help.
Nadezhda Rassulova, Olga Legkoshkur
Improvement statements in accordance with international financial reporting standards in health care
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Abstract. Compliance with accounting and reporting in the public sector by the International Financial Reporting Standards (IFRS) declared, in practice it actually achieved. Application of IFRS in accounting for the public sector, not thoroughly studied by scientists and practitioners. To identify ways to improve the reporting of public sector wise to consider the financial reporting requirements of public institutions by the International Accounting Standards Board in the public sector, which are the basis of reforming the accounting system in Ukraine. Considered prerequisites and challenges for improving accountability in accordance with international financial reporting standards in health care. Highlighted the difficulties that arise in adapting domestic legislation to international accounting requirements and the ways to overcome them.
Keywords: reporting, international financial reporting standards, revenues, expenditures, appropriations, assets, liabilities.
Tetiana Ardatieva
Theoretically-methodical account of the fixed assets of nature protection assigning
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Abstract. Achievement of an energy balance of Ukraine requires urgent environmental problems of public enterprises in the coal industry. The paper deals with the theoretical and practical aspects of fixed assets accounting for nature protection purposes. Improvement in their analytical accounting will provide timely information on economic activity, every area of environmental protection (air, surface and ground water, flora and fauna, land) as well as the centers of responsibility. Environmental activities state-owned coal mines associated with the rapid depreciation of fixed assets, which are operated in the most aggressive environments. Therefore, the analysis of the existing problems in the calculation of depreciation for the object of research in the context of financial and tax accounting. As a result, determined the most appropriate methods of depreciation of fixed assets for the purpose of environmental state of the coal industry.
Keywords: energy balance, the environmental problems of public enterprises in the coal industry, accounting environmental protection, plant and equipment, methods of depreciation of fixed assets environmental protection.
Ganna Kostenko
Integral indicator as a component of a complex evaluation of financial provision of health-resort institutions’ development
Berdyansk State Pedagogical University
Abstract. The Article presents the results of research on the evaluation of the formation and use of financial resources of health-resort institutions. There was formed the system of indicators of a complex evaluation of financial development of health-resort institutions’ development, which takes into account the efficiency of the use of financial resources, profitability, solvency, property status, financial stability and efficiency of the health resort activity. There was established the necessity of developing an integrated indicator in the system of a complex evaluation of financial development of financial institutions. There was offered methods of selection coefficients in the integral index based on the identification of correlation between its components. There was built an integral indicator of financial provision of health-resort institutions, aimed to the evaluation of their strategic and tactical development.
Keywords: financial provision, healthresort institutions, financial resources, complex evaluation, metrics, integrated indicator, strategic development, tactical development.
Sergiy Gurii
Ways to improve the mechanisms of state control and accelerated development of the regions of Ukraine
Donetsk State University of Management
Abstract. The article identifies ways to improve the mechanisms of state control and accelerated development of the regions of Ukraine. It has been recommended to add state chain of region management by two autonomous systems of management of innovation management in the region: one for economic development, and the other, respectively, for the development of the social sphere; triad unit: innovative technology education – a new structure of science – Innovation Entrepreneurship and monitoring system for the preparation of number of innovative managers, which can influence on the scope and pace of territories development. System development of innovative activity in the region consists of six units: Export, park information; Triad: innovative technology education – the new structure of a science – an innovative entrepreneurship; Investment unit regional development; unit of social influence on innovative process; the organizing unit operating systems.
Keywords: mechanism of government, accelerated economic development, region, regional innovative system, the monitoring system.
Adelina Kyryliuk
Areas of improvement instruments of social and economic processes in region
Donbas National Academy of Civil Engineering and Architecture
Abstract. The paper identifies the main areas of improvement of the mechanisms of regulation of social and economic processes in the region. Are the features of the political, legal, economic and organizational mechanism. The main problems associated with imperfect work of these mechanisms, and the self: the lack of experience of regional authorities in the formation of regional policy, the incompleteness of the formation of viable regional authorities, regional development disparities. It was determined the directions of improvement of the mechanisms of regulation of social and economic processes: strengthening the foundations of Ukrainian statehood, the search for the optimal model of the state and territorial structure, and ensuring economic self-sufficiency through regional coordination of national, regional and local interests, the active participation of the regions and local authorities in government and independent solution of problems within their competence, reducing regional imbalances.
Keywords: regional development, the mechanisms of social and economic processes.
Andrey Bereznoy
Empathy as an effective tool for managing conflicts in the system of innovative development of educational institutions
Donetsk State University of Management
Abstract. It is proved that in the process of introducing innovations and economic relations between the subjects there are contradictions which develop into conflicts when the principles of stable operation of the system. The necessity of revision of methods and instruments for management decisions in order to minimize conflicts in the process of innovation between the legislature and the subjects of economic relations. Proved that empathy is an effective mechanism for improving the efficiency of resolving conflicts between state authorities and the leaders of higher education institutions in the development of innovative educational institution.
Keywords: empathy, conflict, conflict management, educational institutions.
Viktoriya Changli
Theoretical foundations of process of housing and utilities services restructuring
Donbas National Academy of Civil Engineering and Architecture
Abstract. In this article the theoretical foundations of the process of housing and utilities services have been determined. One of the key problem of the current state of ineffective operation of the housing and utilities services branches became constant default of methodological and methodical frameworks – local government authorities are in possession of full powers recording implementation of the function of managenment of survival facilities of region, however they are not in the possession of necessary competence for making comformed and management decision in the process of competitive business environment. Defoult of theoretical and applied development, addressed to the special aspects of operation of branch in the process of market transformation (the process of conception of financial, organization, law principles of further operation and development branch) over a period of ten years, it has an adverse effect for housing and utilities services state and continue to hold its reforming by today.
Keywords: housing and utilities services, reforming, government.
Kateryna Lukianenko
Tax regulation in Ukraine
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
Abstract. The author’s approach to the interpretation of the term «tax regulation» is suggested in the article to implement the informed choice of the tax assessment indicators of business regulation. Tax regulation state is assessed by analysis of absolute and relative changes of the tax budget revenue and the tax burden level. The coverage indicator of budget expenditures by tax revenues is calculated in order to assess compliance with the principles of fiscal adequacy and effectiveness of taxation. Also the level of tax pressure on business entities in Ukraine is investigated, an international tax experience is considered. The positive features of the tax regulation of business in Ukraine and its main shortcomings and problems are identified.
Keywords: tax, tax regulation, tax pressure, problems of tax regulation, tax revenue, coverage indicator.