http://papersvuzf.net/index.php/VUZF/issue/feed VUZF Review 2020-04-28T13:26:49+03:00 Ivan tkachivan9@gmail.com Open Journal Systems <p><strong>Focus and Scope:</strong>&nbsp;finance, financial markets, banking, marketing, insurance, accounting and control, business, entrepreneurship, application of mathematics and ICT in economics.</p> http://papersvuzf.net/index.php/VUZF/article/view/101 Effects of graduate entrepreneurship education in Bulgaria 2020-04-23T13:55:49+03:00 Tatyana Todorova t.v.todorova@umail.leidenuniv.nl <p>The main focus of this study is students’ entrepreneurial orientation, i.e. the future career plans of undergraduate and graduate students. The research is grounded on primary data, collected through a survey among students in both state and private Bulgarian universities. Focus is placed on estimating the effect of entrepreneurship education in Bulgaria, in view of its role of providing knowledge and skills, needed for the realization of an entrepreneurial plan. This analysis hopes to be seen as an action geared to provide foundation for universities to further reflect, learn, experiment or adopt specific features in curriculum, methods or organization for entrepreneurship learning programmes.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/102 Struggle against financing terrorism in the world and Ukraine by the way of strengthening the state financial control and audit system 2020-04-23T13:56:50+03:00 Mykola Tkach nyck1985@ukr.net Andrii Biliuha nyck1985@ukr.net Olena Holota golota_l@ukr.net Pavlo Parkhomenko mpar88@ukr.net Yuri Gannenko yugans@ukr.net <p>As the title implies the article describes essential world problem – financing of terrorism. It is specially noted the role state finance control in the preditictions of financing of terrorism.</p> <p>During the 21st century the topic of terrorism has become one of the most dangerous and large-scale global challenges to the world community. Since the events of September 11, 2001 in the United States of America, the phenomenon of terrorism has become more violent, bloody and cynical. The number of states that have experienced the horrific consequences of acts of terrorism is on the rise, and in turn, bears human toll, destruction of infrastructure, intimidation of people and more.</p> <p>The article shows how terrorist organizations are adapting to the current situation and finding new methods and ways of meeting their specific goals with the use of different sources of funding, and what the methods of counteracting them in international practice and in Ukraine.</p> <p>Also, It draws our attention to to analyze the notion of terrorist financing and international experience in opposing it.</p> <p>Much attention is given to analyze the manifestations of terrorist financing in Ukraine.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/103 Methodical approach to evaluation of economic efficiency of repairing the weapons and military equipment 2020-04-23T13:57:25+03:00 Vоlodymyr Dachkovskyi 1903vova@ukr.net Oleksandr Sampir sampir1984@ukr.net Yana Horbachova 2016drug@gmail.com <p>The analysis of using the military units and formation during conduct of hostilities on the territory of Donetsk and Luhansk region allows to claim that the one of the main aspect that impact on the success in the execution of tasks are existence of workable samples of weapons and military equipment. Thus, the one of the main source of entering of workable samples of weapons and military equipment in military units (military formations) during conduct of hostilities is returning them from stationary and movable damage-control military formations (units) after the completion of their restoration. Accordingly, during the restoration of damaged samples of weapons and military equipment consumes replacement parts, assemblages, aggregates, components equipment etc. that need to be purchased from manufacturers, which has resulted to financial and economic costs.</p> <p>Therefore, in this work are proposed the methodical approach to evaluation of economic efficiency of repairing samples of weapons and military equipment. This approach includes two ways: financial and economic costs on the repairing of weapons and military equipment in the stationary conditionals and in the moving repair and reconstruction military formations (units). The main costs will be focused on the principal salary of repairmen, the basic materials, replacement parts, overhead of mechanical department, common overhead, new product development costs, and special costs during the repairing of weapons and military equipment in stationary conditions. And the basic spending will be focused on the purchasing of new details, assemblages, aggregates, depreciation cost of equipment, the cost of maintaining the personnel of repair specialists, average cost of operational set during the repairing of weapons and military equipment in the moving repair and reconstruction military formations (units).</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/104 Automation of budgeting of industrial enterprises as the basis for digitalization of internal communication business processes 2020-04-23T13:58:02+03:00 Kostiantyn Zavrazhnyi k.zavrazhnyi@gmail.com <p>The purpose of the article is to summarize the theoretical and practical principles of digitalization of communication business processes of Ukrainian enterprises in the framework of digitization of their business.</p> <p>The article studies the advantages and prospects of the implementation of BAS ERP systems into industrial enterprises activities. The necessity and relevance of automation of clerical business processes of industrial enterprises is proved. The model of digitalization of communication business processes is schematically presented.</p> <p>The procedure of digitalization of communication business processes of industrial enterprises is formalized by the case of their budgeting automation. The implementation of the author’s suggestions makes it possible to disseminate this experience for the activities of other business entities.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/105 Accounting policy of the government sector entity at the current stage of accounting systems development in accordance with international standards 2020-04-23T13:58:33+03:00 Julia Lutsyk Julia.Lutsik@gmail.com Serhii Diachenko Julia.Lutsik@gmail.com Serhii Kyrychenko srgkirichenko@meta.ua Volodymyr Kotsyuruba kotcuru@ukr.net Ivan Tkach tkachivan9@gmail.com <p>The article defined notion of “accounting policy”, its contest, purpose and practical implementation.&nbsp; Described main levels of accounting policy formation, their instruments that contribute and support the idea of harmonizing the accounting and financial reporting system in accordance with national and international regulations (standards).</p> <p>Proved the relevance and importance of research of accounting policy formation at the modern stage of development, in conditions where integrity of the accounting system and continuity of the accounting process are the basis for management strategic decisions making.</p> <p>Determined the peculiarities of formation of accounting policy for government sector entities at the modern stage of accounting system modernization. Considered the method of organization of creation the accounting policy of government sector entities through the system of stage-by-stage actions. Identified the content and elements of accounting policy, main target of which – ensuring the organization of comprehensive accounting process.</p> <p>Introduced number of risks which appear directly under the conditions of adaptation of public sector entities to the modern requirements of the accounting system, which has impact to the quality of accounting process and to the level of implementation of planned actions. Proved importance of accounting policy formation for government sector entities.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/106 Development of methodology of alternative rationale for financial ensuring of bridges building 2020-04-23T13:59:01+03:00 Igor Britchenko ibritchenko@gmail.com Maksym Bezpartochnyi confer.piel@gmail.com Yaroslava Levchenko slavalevcenko1984@gmail.com <p><strong>The purpose of the article is</strong> to develop a methodology for alternative substantiation of financial support for bridge construction. To achieve the purpose, the following general scientific and special methods and techniques of research were used: “golden ratio” rule; systematization and generalization; generalization of the results of the analysis and the logical generation of conclusions. Initially, the article analyzed the state of bridge structures in Europe and Ukraine. Based on the analysis, a disappointing situation has been identified, namely that a significant ratio of bridges number require major overhaul or are in critical condition. During the research, the following tasks were solved, namely: physical wear of the bridge as a failure was considered; the feasibility of investing in reconstruction or new bridge construction was determined.</p> <p>For the purpose of rational use of financial resources, which are limited in the age of economic challenges, and on the basis of the rule of “golden proportion”, the maximum percentage of investment in reconstruction is determined. If the limit is exceeded, it is decided to build a new bridge. This result allows making an economically sound decision and evaluating the effectiveness of the invested resources. It is proved that if the wear index of the overhaul bridge construction is higher than the wear rate of the new bridge construction by <em>λ</em><sub>2</sub> / <em>λ</em><sub>1</sub>, and the amount of funds for overhaul reaches 70% of the funds needed to build a new one, it is better to build a new bridge.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/107 Partial methodology for assessing the younger specialists competence level in the training center 2020-04-23T13:59:31+03:00 Dmytro Vynokurov dunay1903@gmail.com Oleksandr Heorhadze alexx0508@ukr.net <p>The experience of the employment of troops (forces) during the Anti-Terrorist Operation (ATO) and Joint Forces Operation (JFO) on the East of Ukraine shows us that the most effective result in combat operations achieved by units equipped with personnel that received appropriate trainings and has an experience in combat actions. Therefore, the successful accomplishment of combat tasks of unit will directly depend on the level of competence of the individual soldier. This encourages the research and establishment of new approaches to the organization and preparation of their training, which requires the development of a scientific and methodical apparatus for evaluation the competence level of training center junior specialists. In the article presents a partial methodology for assessing the younger specialists competence level in the training center. Moreover, which is built on the basis of multicriteria task calculation, which allows not only to evaluate the results of serviceman preparation and training on the subjects of study, but also to take into account personal qualities. This it possible to quantify the serviceman competence level, as well as to identify the “weaknesses” in the organization and conduct of the educational process.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/108 Partial methodology for assessing the level of methodological training of trainers during combat training of tank brigade during combat readiness 2020-04-23T14:00:03+03:00 Vоlodymyr Kharabara Ivanovuth@ukr.net Iurii Repilo iuriirepilo@gmail.com <p>The experience of using tank brigade and units in the of anti-terrorist operation (ATO) and the operation of the Joint Forces (OJF), which are the main strike force of the Land Forces, indicates that their successful combat performance depends to a large extent on their combat capability. The level of preparedness of the brigade has a direct impact on combat capability.During combat renewal, combat training activities are conducted during which the training facilities acquire certain capabilities to perform combat missions. Due to the limited time involved in conducting combat training, methodological training of trainers has a significant impact on their level of training. This requires the search and implementation of new approaches to the quality of combat training activities by leaders of training in the course of combat readiness, which requires the development of a scientific and methodological apparatus to assess their level of methodological training. The article proposes a partial methodology for assessing the level of methodological training of leaders of training during combat training in the course of combat readiness, as part of a comprehensive methodology for assessing the effectiveness of combat tank training in the course of combat capability, which allows to take into account the impact of training leaders on the quality of training. The use of the proposed method allows the training subjects to quantify the level of methodological training of the trainers and to identify problems in the organization of their classes. The above methodology uses indicators that characterize the level of knowledge and skills of the head teacher in the subject of study, their experience in their classes and the availability of training courses to improve pedagogical skills.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/109 The Ukraine’s labor market regulation in the aspect of the European integration processes 2020-04-23T14:00:31+03:00 Nataliia Volkova nvolkova111@ukr.net <p>The research purpose is to assess the regulation state of the Ukrainian labor market in the aspect of the European integration processes. As a whole, Ukrainian labor law has been adapted to European labor standards by the beginning of 2020, but the separate provisions in the list require more detail and regulation in order to implement EU standards, in particular in the new Labor Code. The implementation of international standards in this field should include studying the practice of their implementation by individual states, as well as taking into account the social and economic opportunities of Ukraine at the current development stage. The labor market regulation in the context of the European integration should be aimed at increasing the economic activity of the population by stimulating its unshadowing, creating decent working conditions and parity of remuneration in the budgetary and non-budgetary spheres and relatively real subsistence level, conducting analytical and scientific studies of the national economy, forecasting subsequent changes in quality and the division of labor force.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF REVIEW http://papersvuzf.net/index.php/VUZF/article/view/111 Substantiation of factors and criteria of efficiency evaluation of the military automated control system operation 2020-04-28T13:26:49+03:00 Ilona Korenivska kilon1981@gmail.com <p>The article deals with outcomes of the conducted research, which are valuable for the Armed Forces personnel of all levels involved in the ensuring the military automated control system (MACS) operation. The article is devoted to the urgent issue of efficiency evaluation of the MACS operation. The analysis of existing methods of efficiency evaluation of the MACS operation is conducted; the approaches to the definition of the MACS operation efficiency are analyzed. It was found inconsistencies in the existing methods of efficiency evaluation of the Military Automated Control System and principles of modern Automated Control System operation based on the analysis. The substantiation of the sustainability factor (criteria) as the main factor (criteria) of the efficiency of the aviation and air defense Automated Control System (ACS) operation is conducted in the article.</p> <p>The usage the proposed factor to evaluate the efficiency of the MACS operation allows considering not only the network structural sustainability but also its own sustainability, taking into account the limited bandwidth of the communication system. This approach will help reduce the cost of the Armed Forces of Ukraine to lease digital streams.</p> 2020-03-31T00:00:00+03:00 Copyright (c) 2020 VUZF Review