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THE STUDY OF THE LEVEL OF ARTISTIC EXPERIENCE DEVELOPMENT OF YOUNG TEENAGERS ON THE BASE OF POLYART APPROACH
Get PDFThe aim of this research is the elaboration of diagnostic instruments for revelation of the level of artistic experience development of young teenagers on the base of polyart approach and also analysis of diagnostic arrangements with fifth-year pupils. The criteria, parameters and level of artistic experience development of teenagers were described in the article; the author’s diagnostic tasks were elaborated according to the polyart approach. The diagnostic methods (testing, essay, questionnaire, creative tasks) were determined for each parameter. The diagnostic arrangements at institutions of general education allowed make a conclusion about the necessity to raise the level of artistic experience development of pupils and to prognosticate thhe methods that favor it
THE ROLE OF SOCIAL AND PROFESSIONAL ADAPTATION AT VOCATIONAL GUIDANCE OF HIGH SCHOOL PUPILS OF THE SECONDARY SCHOOLS IN UKRAINE
Get PDFThe essence and types of socio-professional adaptation of pupil youth as to the choice of future professional activity were elucidated in the article. The scientific-pedagogical literature that considers the socio-professional adaptation from the different positions was analyzed. The stages of socio-professional adaptation and their role in vocational guidance of high-school pupils of the secondary educational institutions of Ukraine were characterized. The factors, criteria and parameters that influence the choice of professional activity by the pupils were elucidated. The special attention was paid to the motives of professional choice, to the interests and inclinations of high-school pupils in the process of vocational guidance of secondary educational institutions of Ukraine. The author concentrates attention on the main forms of socio-professional adaptation and scientifically grounds pedagogical conditions of vocational guidance of pupils of the higher school for the support of effective educational process. The attention is paid to the important aspects of socio-professional adaptation, conditioned by the inclusion of pupils in the complicated system of socio-productive activity. The main principles of socio-professional adaptation of pupils that favor the elaboration of individual style of the work with pupils that motivates them to the correct choice of future profession. The accent is also made on the factors of socio-professional adaptation that motivate pupils to the formation of individual style of activity at choosing profession. The subject fields and functions that are the specific professional area and play an important role in the process of vocational guidance of pupils of high school as to socio-professional adaptation to the future profession were analyzed
STUDY OF THE CURRENT STATUS OF TRAINING OF APPLICANTS FOR HIGHER EDUCATION ON THE SPECIALTY “PUBLIC MANAGEMENT AND ADMINISTRATION”
Get PDFThe current state of the normative providing of introduction of new specialty “public management and administration” is analyzed in the article. The meaning of terms “public management and administration”, “public governance”, “public management” was revealed. The study identified key priorities for training applicants for higher education in specialty “public management and administration”, among which a special place is occupied by harmonizing training standards for the level of training “Bachelor”, “Master”, “Doctor of Philosophy» (PhD). The article describes the principles enshrined in the Law of Ukraine “On Higher Education”, such as transparency, independence of higher education, priority of universal values, unity of the national educational environment, universal access to education, the principle of international integration of the higher education, and democratic nature of education governance and institutional autonomy.The study revealed a number of issues regarding the regulatory support of implementation of the new specialty “public management and administration”. In particular, the analysis of the Law of Ukraine “On Higher Education” points to the need to review the whole range of existing programs and adapt their content to the requirements of the Association Agreement between Ukraine and the EU. There is an urgent need to improve educational programs as to the number of ECTS credits for competencies of graduates in terms of learning content, terms of learning outcomes, certification and quality control.Creation of the new educational programs of universities aimed at ensuring conditions for the formation and development of professional competencies of bachelors and masters will enable them to work successfully in the field of public administration and management at the international, national, regional and local levels. Under the new paradigm, the main areas of university training seekers of higher education in the specialty “public management and administration” is the study of public managers, of public policy analysis; management of the economy; civil service; public administration and international development
ELABORATION OF THE METHOD OF ASSESSMENT OF THE SEVERITY DEGREE OF COMPANIES CRISIS
Get PDFThe analysis of scientific literature allowed us to establish the absence of unified approach to the assessment of severity of the company crisis. The definition of the term “crisis severity degree” was specified and its five-level gradation was offered, namely: absence of the crisis, its light, middle, hard and critical severity degree. From our point of view, this gradation is intuitively comprehensive for all groups of stakeholders, involved in the process of anti-crisis management and most fully characterizes the condition of the company in the aspect of possible anti-crisis arrangements. The three-level hierarchic structure of the types of crisis of the company was offered. The use of hierarchic structure favors the better understanding of the causes of crisis, its results and possible ways out of crisis. The aforesaid is attained by separation of the different types of crisis then the components of these types of crisis are separated and so on. At the same time at each step it is necessary to concentrate attention on understanding of the current element, temporarily abstracting from all other components. At such analysis the whole complexity and severity of the company crisis can be understood. The methodology of determination of the severity degree of the company crisis was elaborated for each level of hierarchy. The diagnostics of the severity degree of the company crisis of the higher level of hierarchy must be realized using the matrix of pair comparison and the severity degrees of crisis must be integrated for each its component based on the laws of economic logic. The matrix of comparison of the severity degrees of the company crisis is recommended to be formed by comparison of two parameters of assessment of the crisis of the low level of hierarchy that allows range the comparable objects in two-dimensional space. The severity degree of financial crisis of the company is offered to be determined taking into account the probability of its bankruptcy and of economic, social and ecological one – by the comparison of the current values of assessment parameters with their base values. The values of pre-crisis period are recommended to be used as the base ones. The approbation of offered methodology of assessment of the severity degree of the company crisis was realized
ENSURING ECONOMIC SECURITY OF THE REGIONS: EUROPEAN EXPERIENCE AND UKRAINE
Get PDFThe article justifies problems and perspectives of ensuring economic security of the regions. It proves that economic security of the region is implemented via its ability to counteract internal and external threats, for the purpose of ensuring implementation of economic interests of the region while effectively using competitive advantages. It also describes European experience, in particular, regarding institutional and legal groundwork, organizational, financial ensuring of economic security of the regions and interregional formations. It proves that cooperation between Ukraine and European institutions goes through the period of making important strategic decisions that should dramatically affect further strategic vector of economic and security development of Ukraine and help to find a position regarding establishment of efficient security system – economic, political and military
ORGANIZATIONAL SUPPORT OF ACCOUNTING OF CREDIT UNIONS ACTIVITIES IN UKRAINE
Get PDFIn the article there were defined the main normative and regulatory documents that regulate accounting of credit unions in Ukraine. The structure of normative regulation of credit unions accounting is multilevel and is char-acterized with the necessity of the great number of normative documents. It is important that in 2015 credit unions began to keep records on IFRS but the methods of applying IFRS in the credit unions are not elaborated till now and the national normative and regulatory acts were not adjusted in accordance with IFRS. There were studied all the diversity of approaches to determination of the notion of accounting organization and organizational support, there were offered the author’s definitions of these notions. There were established that accounting organization of credit unions needs the presentation of approaches to accounting organization and first of all the specific objects of credit unions accounting by elaboration of organiza-tional regulations of accounting. There were elaborated the structure of organizational support of credit unions ac-counting. There were defined, systematized and summarized the main regulations of organizational support of credit unions accounting
THE PROBLEMS OF COORDINATION AND COOPERATION OF THE BRACHES OF TRANSPORT COMPLEX IN UKRAINIAN SSR (1970 – 1980)
Get PDFIn the presented article the level of activity and coordination of Ukrainian SSR transport branches in 1970 – 1980-s is considered on the basis of archives and scientific literature. The author comes to a conclusion that under condition of general growth of transportation the lack of proper coordination of different kinds of transport and department non-coordination had their negative influence on the transportation organization in that period. First of all it was relative to the problems of general motor transport usage, transport expedition service, irrational transportation by the railway transport, economic stimulation of co-operating transport enterprise workers for their common work results. The effectiveness of measures on their coordination stayed low
ASEAN TENDENCY TO THE REGIONAL LEADERSHIP IN TRADE IN SERVICES
Get PDFExtremely dynamic and significant structural changes are transforming the world economy and international trade. Comparing with analogous experience of economic history it is worth to pay attention not only to the fast speed of global transformation but also to its wide scope that influences practically the whole world.The shift of economic power from West to East and from North to South, from industrially developed countries to the developing ones, especially Asian, is the obvious base of these transformations. In contrast to the world tendencies of the 20th century with two dominant centers namely USA and EU, in the 21st century the developing Asian countries with more dynamics of development rise on the global arena.Economies of Association of Southeast Asian Nations (ASEAN) are not an exclusion from these tendencies. Whereas their speed growth in the last four decades was conditioned by high level of industrial production export, the services sector and trade in services began to gain importance not so long ago.Association of Southeast Asian nations unites ten countries with total population more than 622 million people and total GDP more than 2.6 trillion US dollars. These countries are well integrated into the world economy and successfully gain profit from this integration.In particular the ASEAN integration helped to raise regional trade flows without trade diversification, to improve trade logistics, to decrease total trade costs and to increase regional investment flows.The article deals with analysis of values, dynamics and structure of trade in services in Association of Southeast Asian Nations.A complex analysis of trade in services with respective breakdown into separate branches was carried out. This article analyzes the importance of complex legal-regulatory measures for successful promotion of trade in services within the region as well as with the rest of world
INNOVATION SYSTEMS IN THE TERMS OF SCHUMPETERIAN CREA-TIVE DESTRUCTION
Get PDF‘Creative destruction’ is one of the most important analytical tools, taking into consideration both the economic and sociological characteristics of capitalist society. According to Schumpeter, in the long term, evolution gives rise to economic develo-pment resulting from batches of innovative solutions, leading to improvements in the standard of living.The innovation activity of firms is based on supply-side factors, hence it is large en-terprises that excel in innovation since they strive to achieve a monopoly market posi-tion and above-average profits.Schumpeter attempts to combine two elements: the spread of monopolies and the con-tinuation of economic development, both occurring through innovation, which is far more important than price competition. The Schumpeterian ‘creative destruction’ permeates the main aspects of macroeconomic activity, not only in the long term, but also in the area of economic fluctuations, structural changes, or the functioning of markets. As a result, it becomes a factor determining changes in the economic order
THE STUDY OF EFFECTIVENESS OF THE MANAGEMENT OF ENTERPRISE IN THE ASPECT OF OPTIMIZATION OF TAXATION ON EXAMPLE OF AMORTIZATION POLICY
Get PDFThe questions of tax planning as the one of conditions of effective development of native enterprises were studied. Despite the fact that in theory the taxes must not manage the whole activity of enterprise and essentially change the philosophy of business, on practice taxes are the powerful instrument of economic regulation, completely influence the degree of strategic decisions, compel leaders to change the tactics of enterprises actions cardinally. The analysis of the influence of accounting policy on tax commitments allows make a conclusion that the methods of costs accounting, methods of amortization charging, variants of valuation of assets and debts, possibility of creation of the reserve funds influence the reflection of the results of enterprise activity in financial reporting and, correspondingly, the value of taxation base. That is why their correct choice would help to the leaders of enterprise to choose the necessary levers of tax planning for optimization of taxation. The elements of accounting policy that influence or can influence the tax commitments on the example of accounting of the fixed assets are considered. The algorithm of calculation of economic effect in the result of the use of mechanism of accelerated amortization of the active part of fixed assets on the base of given value of money was offered and the influence of the part of surplus value on the choice of tax system was analyzed on the example of formation of enterprise amortization policy. The elaborated algorithm of tax optimization allows mobilize the additional investment resources of economic subject and decrease the tax load. The offered calculation of the value of economic effect relative to the cost of each group by operation life has a great practical importance, because it demonstrates the sum of profit, lost at the end of service term of each group depending on operation life