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Scientific Bulletin:
Finance, Banking, Investments.
2013 1 (20
)


Finances

Vorobyov Yu.N.
The financial capital of stock associations
The theoretical questions of forming and use of financial capital of stock associations open up in thearticle. It is well-proven that in modern terms the financial capital of stock associations aspires to the unionwith the financial capital of institutes of financial a sector. As a result of such union the financial capital ofcomputer-integrated financially-industrial| structures appears as modern holdings.

Kalambet S., Pivnyak Y.
Nature study of financial security railway undertakings
The essence of financial security of rail transport. The factors that affect the financial security of railtransport.

Blazhevich O.G., Ulaschuk A.V.
Increased solvency in company
The article deals with the question of the nature and solvency assessment. The essence of solvency areproved definition. For example PC «Spetsbudmontazh» made  assessment of solvency and identified measuresthat can contribute to its increase in the future.

Ermolenko G.G.
Modeling monetary value of land sanatoriums in the emerging market economy
The paper discusses methods of monetary valuation in the land applicable to determine the market price of sanatorium establishments. The model calculation of net income capitalization rate by the ratio between the net annual income and the sale price of such land parcel so-called «private sector» resort.

Cheporov V.V., Cheporova G.Ye.
The financial risks in the model of resource providing for supply and demand in higher education institutions: empiric aspect
The research includes five aspects. Firstly there’s consideration of the model of break-even in terms of demand and supply of financial resources; secondly there’s consideration of the possibility of using the critical point model in non-monetary terms; thirdly empirical estimation equations in the time factor made on the example of some training programs; fourthly it’s proposed to use a model of monopolistic market during analyzing the demand for educational products at the bachelor’s level based on empirical data. It’s concluded that the costs of empirical studies may allow to exclude from consideration the theoretical mathematicalmodels and build strategies based precisely on empirical data.

Druzin R.V.
Analysis the factors of influence on bankruptcy in agricultural enterprises at Ukraine
In the article the factors of influence on bankruptcy of agricultural enterprises are systematized in Ukraine, the grouping of factors is carried out on organizational, socio-political, economic, legal, weight of the indicated factors is expected in the process of bankruptcy.

Taxes

Lysyak L.V.
Taxation of enterprises of the building sector: problems and outlooks of improvement
The article describes the innovation of the Tax code of Ukraine regarding taxation of the building sector. The analysis of the state of the building sector of Ukraine and Dnipropetrovs’k region is done. The problems of some tax rates realization of the Tax code of Ukraine are shown. Some directions of improvement of the building sector’s taxation are suggested with the purpose of activation of its crisis exit process.

Korchinsky V., Khrebtova O.
Regional tax policy: problems and ways to reform
This paper investigates the nature of the regional tax policy, the criteria that it must meet. The maindeficiencies in this area, identified the problem. The directions of reform in the field of regional fiscal policy.

Timartsev A.
The problems in distribution of tax payment between economic subjects
The essence and theoretical bases of distribution of tax payment between economic subjects are determinated, the pre-conditions, factors are systematized. The reasons and possibilities of setting to of taxes are considered through the mechanism of pricing depending on elasticity of demand and supply on commodities, and also to the competition situation at the market. The essence of distribution of tax payment and conceptual going near optimal taxation are determinated. The recommendations are worked out on using of the got conclusions for development of economic policy on macro— and microlevels.

Chuchko E.P.
The role of the vat system in indirect taxation at Ukraine
We consider the value added tax as one of the most important indirect tax revenues in the state budget ofUkraine. Analyzed the effectiveness of fiscal tax on value added. Outlines the problems of the existing systemof taxation of consumption in Ukraine. The suggestion directions deficiencies of the national consumptiontax system.

Insurance

Vodolazska O.
Specific signs and nature of insurance
The article examines the nature of insurance, defined its specific signs to clarify the definition of insurance.Find the term «insurance market» in various aspects.

Mash’yanova E.E.
Features of the insurer's capital and its impact on capitalization
The main approaches to the definition of capital of insurance companies. The structure of capital. Analyzethe effect of capital insurer on its capitalization.

Fastunova V.A.
Organizational support subsystem controlling financial flows of the insurance company
The organization securing of controlling mini-system of a financial flow management in the insurance company is taken up in the article. The main principles of creating the controlling minisystem of a financial flow management in the insurance company are determined.

Banks

Vorobyova E.I.
The financial and credit relations of bank institutes to the formation resource base
The financial and credit relations are probed in the article, which are related to the formation of banks resource base. The tendencies are exposed to form resource base of Ukrainian bank institutes.

Kondrashova G.P.
Mortgage banks: essence, history of origin and development
The article investigates the essence, history of origin and development of mortgage banks in the differentcountries of the world. On the base of the conducted analysis determination of essence of modern mortgagebank is given.

Korniyenko O.V.
Deposit risk and the ways of it minimization
In the article the deposit rates of Ukrainian banks are analyzed and main trends are spotted; factors, whichinfluence the occurrence of deposit risk, are determined; the ways of deposit risk minimization are suggested.

Investments

Vorobyov Yu.N., Abdel'madzhid M.A.
The estimation of the state of emission and trading in securities at the fund market of Ukraine
In the article tendencies are probed in relation to emission and trading in securities at the fund market of Ukraine. It is set that for the last five years there were tendencies to growth of volumes of emission and trading in securities at the fund market. It is well-proven that the basic volumes of auctions are conducted securities at the upstairs fund market.

Bodner G.
Development of world investment funds
The article presents the main results of the learning trends of the world investment funds. The changes inthe quantity of international investment funds, net value of their assets in geographical view and by types ofinvestment funds at 2007-2011 examined. The influence of the global financial crisis revealed.

Smirnova E., Kolosiuk A.
Cluster policy as mechanism investment attractiveness of the region
The questions of forming of cluster policy are considered in the article, its instruments are selected. Essence of cluster policy, its kinds, is exposed, possibilities of application of cluster policy are certain in socio-economicdevelopment of regions. During research the levels of organization of investment activity are analyzed in cluster initiatives. Advantages of forming and functioning of clusters are exposed, as an object of investing.

Economics & management

Surnina C.S.
Methods of forecasting reporting forms as a function of risk management in the enterprise
Proved that the list of projected figures may vary significantly. Identified and analyzed, depending on the model used the following methods of forecasting: methods of expert estimates, stochastic and deterministicmethods. Asked to bear in mind that the development of any of the models to predict the situation in the futurewill be very different from the current, that is, the significant factors or already included in the predictionmodel, or are unchanged for the period of time in which it is used.

Shvets I.
Government policy to support clusters
Government policy to support clusters. The article presents the principles of government cluster in thepresent conditions of economic development.

Shutaieva O., Pobirchenko V.
Impact of the global financial and economic crisis on the corporate governance of TNC’S in terms of globalization
The article deals with the modern trends of transnational corporations in a globalizing world economy,and the impact of the global financial and economic crisis on large corporate structures.

Karlova A.I.
General principles of risk-management in the enterprise management system
This article examines and clarifies the essence of risk-management in the enterprise management system as functions of management and the management and defines the general principles of risk-management.