Вісник Національного транспортного університету, Науково-технічний збірник,

Випуск29, 2014, Частина2: Серія«Економічні науки»

Name of the article	Author	Annotation	Page
The problem of the reliability of financial reporting	Antonenko N.V. Bezruk Yu.I.	The article investigates the methods of data manipulation of financial statements of enterprises and organizations of Ukraine. Object of research – accounting principles of business operations. Purpose – to determine the conditions and causes of ensuring the reliability of financial reporting and investigation methods distortion of accounting data in the current economic conditions. Research method – scientific method of theoretical generalization, observation, abstraction, formalization, analysis. For various reasons, the financial statements may not accurately reflect the financial position or performance of the company. The probability of inadvertent errors increases in climate change legislation relating to accounting and taxation. Unintentional errors occur due to the use of incorrect rates when determining the amount of tax on the accounts of false reflection of business operations and the transfer of accounting data in tax returns, accounting forms and other data to become corrupted financial statements in domestic practice include veiling reporting and falsification. There are two approaches in determining the reliability of financial statements: the use of professional judgment and regulatory – adjustment approach. It is proved that manipulating financial data leads to negative consequences, such as loss of confidence of all participants in the stock market and society as a whole to the financial statements, reduced productivity, increased insurance costs, goodwill impairment, the decline of moral qualities of workers. The results of the article can be used to determine the degree of reliability of financial reporting. Expected assumptions about the object of the study is that by addressing the reliability of financial reporting may be measures to improve and eliminate contradictions in the legislation of Ukraine and the development of high-quality services of auditors. KEYWORDS: RELIABILITY, FINANCIAL STATEMENTS, FALSIFICATION, OBFUSCATION, FRAUD, THEFT.	3-10
Computer-aided road alignment with using «monetary» ground model	Asatrian V.G.	The paper proposes approach to improve methods aided tracing roads alignment. Object of the study – road. Method of the study – analytical. Tracingis a complex task, in solving of which competing variants of the roadconsidering in detail on the basic parameters: construction and discounted cost, transportation and operating costs, materials-output ratio, level of convenience and safety of traffic, environmental impact, etc. Todaygreat attention is paid to constructioncost, which also includes: reorganization of communications, compensation for withdrawn lands, buildings that are subject to destruction, increase in cost that is associated with difficult terms of the relief. Proposed to create some «monetary» ground model, by whichcomputer-aided designwould be able to perform tracingnot only on the basis of certain constraints, but also trying to bypass the more «expensive» areas,thereby reducing the cost of future road. Keywords: Alignment, construction cost, The principle of «soft line», Computer-aided design, «monetary» ground model.	11-15
Methodological bases of strategies modeling for organizational and economic systems	Bidnyak M.N.	This article tells about the methodological foundations of modeling strategies of manufacturing systems. Research method is a method of simulation. The object of study is the organizational and economic systems of an industrial nature. The proposed algorithm for modeling strategies of organizational and economic systems, which makes it possible for the selected criteria effectively choose the optimal strategy. Strategy development is based on a set of input data on the industrial base, economic and financial performance and competitiveness. Keywords: organizational and economic systems, external environment, internal environment, dynamic capabilities, strategic management, strategies of development.	16-24
Methodological approaches to determining the level of fares on toll roads for carriers	Bondar N.	One of the most important preconditions for the welfare of the population and socio- economic development of the regions and the country as a whole is a comprehensive and balanced development of the production sector industries and transport infrastructure. The investments in transport infrastructure, lead to an increase in investment and production . An increase in the volume of production (GDP) provides an increase in public and private consumption, improves the welfare of the country. Boundedness of the budget does not allow the government to not only build new highways, but also easy to maintain in good condition the existing road facilities. This necessitates a thorough justification for any cost components forming the production costs for consumers. The same applies to the establishment of tariffs for the transportation of products turnpike .Experiments were conducted on the basis of the analytical model developed by the actual design and data provided by the State Agency of Ukraine roads "Ukravtodor." Based on behavioral principles users of the transport network, formulated by J. Wardrop, a model that takes into account the desire of users to minimize their expenses for travel to the destination. Function of the total cost, which is based on the developed model, which takes into account: the cost of investment of time associated with a residence time on the route, the consumption of fuel and lubricants, and traveling along the route at established rates. On an example of the route on the construction of the Kiev large ring road on the basis of concessions and actual route unites with. Kalynivka Brovarskoy district and. Beryozovka Makarov district of Kiev region shows the use of the model. The obtained values of maximum tariffs that may be levied, in particular carriers products based on carrying capacity refrigerators. Found that with the increase in carrying capacity tariff rate should decline as rising costs for fuel and lubricants carriers. Model allows to determine the maximum allowable levels of tariffs that may be levied on carriers food without increasing the cost of products to consumers. Keywords: TRANSPORT; RATES; CARRIAGE CONCESSION.	25-31
Design of information and communication flows in the programmes of transportation and logistics systems	Grysiuk Yu.S., Labuta A.V.	In the article the building information model for managing targeted programs in the field of transport and logistics using the methodology IDEF. Object of research and information flow programs. Purpose – to develop movement patterns of information flow development program that would ensure effective coordination of all its members and processes. Research Methods – graphic, systematic approach, structural analysis. For the effective modeling and the results in accordance with the terms and resource management industry program should be a process in which work is coordinated by the leaders, artists and experts. This should be a process that fully takes advantage of the methodology is based on the separation of the functions of the project participants and the iterative nature of the review, in which validated diagrams or models, as well as their compliance goals. The results of the article can be used by project managers in the construction of communication and information environment projects and programs as a tool for visualization and optimization of traffic flow information. Expected assumptions about the object of study – a detailed construction traffic information flows specific processes and activities in proektiah and programs of the transport sector. KEYWORDS: INFORMATION MODEL, TARGET PROGRAMS, TRANSPORT, METHODOLOGY IDEF.	32-38
Investigation of the basic forms of threats to international economic security in the conditions of strengthening of integrational and globalization processes	Kozak L.S., Fedoruk O.V.	The article explores the basic forms of threats to international economic security, defines organizational structure of modern shadow economy, identifies reasons for the spread and the most weighty negative effects of the shadow economy, investigates the interrelation of the shadow economy and corruption, substantiates negative consequences of impact of corruption on the national economy, identifies the main causes of the emergence and spread of corruption in Ukraine, analyzes directions of realization of the National Anti-Corruption Strategy, investigates the main manifestations of unfair competition. Object of the research – the process of ensuring economic security of international cooperation. Purpose of the study – improvement of the mechanism of identification and overcoming of the basic forms of threats to international economic security in the conditions of strengthening of integrational and globalization processes. Methods of research – method of abstracting, analysis and synthesis, induction and deduction, system approach. Under present-day conditions of the global economic system shadow economy, corruption, unfair competition, economic crimes are the basic forms of threats to international economic security. The shadow economy, having the an objective character, exists in any economic systems. Disregard the volume of the shadow economy leads to considerable errors when the determination of macroeconomic indicators, economic and financial proportions, implementation of economic policy in general. It should be noted that the shadow economy is closely linked to corruption, which is wrongful activity in the sphere of politics and public administration, is to use by officials of their rights and opportunities of power for personal enrichment. In Ukraine, as well as throughout the world, corruption is a global negative phenomenon which is a real threat to social and economic development of society, the economic security of the state. In the conditions of globalization are escalating criminogenic components of shadow economic relations. Situation in the country is complicated because of a miscalculation in tax, credit, monetary, foreign economic policy of the state, as well as in the process of socio-economic transformation. The shadow economy causes significant damage to the state: significantly reduces the revenue side of the budget of the country, reduces the investment attractiveness, contributes to outflow of domestic capital abroad, is becoming a real threat to national and international economic security. The process of shadowization of the economy slows the processes of democratization and civil society building, the integration of Ukraine into the world community. That is why today deshadowing of economy is a priority task for Ukraine. Deshadowing of economy provides application by the State stimulating methods that without the repressive nature concerning the subjects of the shadow economy create conditions for effective activity in the legal economy. Forecast assumptions about the object of study – improvement of the mechanism of ensuring economic security of international cooperation. KEYWORDS: international economic security, shadow economy, corruption, unfair competition, economic crimes, informal economy, hidden economy, underground economy, corruptive offense, National Anti-Corruption Strategy, monopoly abuse, shadowization of international economic relations.	39-50
Effectiveness of marketing activity in the field of vehicle maintenance	Ludchenko A.A., Ludchenko J.A., Prymak D.S.	Existing methods of definition the capacity in various branches of national economy has been analysed: method of the key equipment, method of the basic production assets, economic-mathematical methods. The basic directions for considered methods has been offered. Object of the study – transport companies. Subject of the study – technological processes of maintenance service. Purpose of the study – capacity formation of transport companies. Method of study – the system analysis. Considered methods are the most perspective though for today are still poorly developed. The lead analysis allows to conclude, that the decision of a problem to increase efficiency of repair – serving enterprises capacity usage should be complex, consisting of the following stages: repair – serving enterprises capacity calculation, repair – serving enterprises capacity optimization, economic benefit of repair – serving enterprises increased capacity usage calculation. Results of the article can be used at the enterprises of car-care center. KEYWORDS: CAPACITY, PRODUCT PROGRAM, TRANSPORT COMPANY, CAR-CARE CENTER.	51-59
Measurement of latent variable “creative self-sufficiency” on a linear scale	Maslak A.A., Doroshkevych D.V.	This article describes the measurement of “creative self-sufficiency” in terms of the theory of latent variables based on the model of Rush. Object of research – creative self-sufficiency of students. Purpose of study – the formation and measurement of the integral index of "creative self-sufficiency" on a linear scale. Method of research – the theory of latent variables based on the model of Rush. Creativity  more than ever, is the competitive advantage of human being. The development of computers and information technologies, including the Internet, leads to the fact that many jobs in the past, while others fade. Many problems in these areas that were once vital to the success, now more quickly and less expensively performed by computers. This automation is even more relevant in the context of the ongoing trends in the evaluation of the effectiveness of human activity in all areas and especially in education. Computers and the Internet are rapidly changing the educational system. Teachers and students without creative self-sufficiency, who can not think or act creatively, build a career harder. Individuals without creative potential will be left behind in a world where uncreative approaches can be automated, creative solutions will also be in great demand. Therefore, creativity is of particular importance. Our results can be used by teachers of various higher educational institutions in Ukraine and Russia. Assumptions about the development of the object of research – the study of the influence of the environment on the creative self-sufficiency students. KEY WORDS: CREATIVE SELF-SUFFICIENCY, INTEGRAL INDICATORS, THEORY OF LATENT VARIABLES, RUSH MODEL.	60-69
Recent developments in social protection in Ukraine	Nosachenko I.M, Nosachenko Y.S.	This paper addresses issues of social inequality and poverty, analyzes the effectiveness of social protection in Ukraine and poverty alleviation. The aim is to study inequality and poverty in the world and in Ukraine in particular, as well as identify ways to improve the modern system of social protection and social security of the population, improving the state’s economic policy on poverty alleviation in Ukraine. For proper evaluation of the effectiveness of the government in achieving its strategic objectives on social protection, must occupy an important position monitoring using criteria and approaches for evaluating the efficiency of this strategy, which will allow to detect weaknesses and ineffective measures in solving problems country and their timely removal. The problem of social protection Ukraine needs a systematic approach to take account of economic, social and legal mechanisms, and examining it in a broader humanitarian context, as something inherent in the economy of each country. KEY WORDS: SOCIAL INEQUALITY, POVERY, SOCIAL PROTECTION, SOCIAL SECURITY INHABITED.	70-76
Terminology vocabulary in professional communication	Panchenko V.V.	This article states that due to the introduction of Ukrainian language in enterprises and institutions significantly enriched vocabulary of professional terminology of a new scientific, technical public political vocabulary. Language skills of the profession- it’s a free fluency vocabulary of the profession. KEY WORDS: TERMINOLOGY, GENERAL SCIENTIFIC TERMS, CROSS TERMS, NARROWLY SPECIFIC TERMS OF PROFESSIONALISM.	77-84
Marketing component in the assessing image in specialized media	Prymak T.O.	Market of the specialized media is significantly different from the media market, aimed at the general audiences. Few audiences of specialists narrow profile, small print runs, limited supply of information, not big amounts of advertising funds, intense competition etc. make it unattractive for large research companies that are engaged in media monitoring. At the same time assessing the image of such editions is very relevant, because publishers, advertisers, authors and readers, it is important to understand which of the editions of the most in demand, meaningful and attractive. Existing approaches in an estimation of specialized media greatly simplifies this process, but it does not give a full and objective picture of the situation on the market. This misguide to a participants of market, leading to the adoption of them not correct and not effective decisions. The aim of this paper is presentation of the authoring system estimation value of a specialized media, which has for several years been successfully applied in Ukraine. In the paper are: - The review of the market of a specialized medical medias in Ukraine, and the main features and trends of development; - The main provisions in the valuation of the specialized medias and authoring system evaluation; - The result of the applications an assessment system in Ukraine. KEYWORDS: MARKETING, MARKET, IMAGE, MEDIA, THE SYSTEM OF ASSESSING.	85-92
System Structure ekonominoi enterprise security	Rudkovskii A.V.	This paper proposes an approach to the definition of the security system and improved technique to study processes related to the identification of factors affecting the economic security. Object of the study – the structure of the system of economic security. Purpose of the study – to examine approaches to determining the structure of economic security. Systematize these approaches, identify positive and negative aspects of each of these approaches and offer their vision of the structure of economic security. Consider – theoretic and methodological foundations improve economic security management. Method of the study – based methodology laid systematic approach, in which methods are applied: induction and deduction, comparison and classification. Using a systematic approach investigated the state of economic security in Ukraine and the peculiarities of its functioning. The results of the article can be incorporated into the making predictions, strategies and programs for long-term Forecast assumptions about the object of study – оur results can be introduced at making predictions, strategies and programs for long-term development of enterprises. KEYWORDS: SECURITY, ECONOMIC SECURITY, SYSTEM OF ECONOMIC SECURITY, STRUCTURE OF ECONOMIC SECURITY	93-99
Legal acts analysis which determines operation with perishable cargo on different types of transport	Sopotsko O.Y.	This article analyzes the legal acts rail, air and road transport. The object of investigation − regulations railway, air and road transport. Purpose is to analyze legal acts rail, air and road transport. Explore how to define the term "perishable cargo" regulations railway, air and road transport. Research methods − a comparison, analysis and synthesis. The analysis of legal acts showed no single interpretation of the concept of perishable cargo. Definition of perishable cargo contains in many documents, but they all have different specifications , which actually referred to above. These formulations can be described as two philosophical categories such as form and content, as they have different verbal formulation, but the content and meaning of identical and requires compliance with temperature control during transportation and storage . The results of the article can be used when developing the efficient management of logistics systems in supply chains of perishable cargo. Expected assumptions about the object of study − the approximation of national legislation with international regarding the definition of "perishable cargo". KEY WORDS: "CARGO", "PERISHABLE CARGO".	100-105
The method of operative management in road building	Sokhan V.V.	Sokhan V.V. Visnyk National Transport University. Scientific and Technical Collection: Іn Part 2. Part 2: Series «Economic sciences». – Kyiv: National Transport University, 2014. – Issue 29. The article considers method of operative management in road building. Object of the study – the method of operative management in road building. Purpose of the study – is the method of operative management specific of the road building. Method of the study – Earned value management. One important task of the project manager is to track work on the program. This result is the basis for making adjustments previously taken if deviations in the project is significant.. To monitor the status of the project are used fairly simple visualization tools, such as a chart points, Gantt diagram and earned value management. Despite the widespread use of this method, there are problems of its application in the monitoring of the implementation of project activities, and require further study. Any project manager can use this information to forecast the costs necessary for completion of the project with the lowest probability of error. If in the early stages of the project manager receives data on the actual performance of the project, not acceptable for a number of parameters, it can serve as a warning signal and will take steps to prevent undesirable consequences. Results of the article allow to show description of the project and a detailed timetable for its implementation at an early stage, monitor the effectiveness of the expenditure is to predict the final costs based on actual project implementation, change management directive project schedule. Forecast assumptions about the objects of study – the search for the optimal method of operative management in road building. KEYWORDS: METHOD, OPERATIONAL MANAGEMENT, ROAD BUILDING, CAP PLAN, GANTT DIAGRAM, COSTS.	106-112
Formation of criteria for assessment of environmental projects for sustainable development of the transport system	Khrutba V.F.	Formation evaluation criteria of environmental projects for sustainable development the transport system described in paper. However, with the increase of anthropogenic impact on the environment increasing number of studies related to the problems of environmental conservation based design approach and search criteria of an effective environmental project. The aim of the paper is the development of criteria for assessing the success of environmental projects for sustainable development of the transport system. In this paper we solved the following problems: - experience forming system of indicators to measure the success of projects and programs analyzed; - project estimation algorithm to certain eligibility criteria of optimality and advantages developed; - target function project performance formed and a structural model for evaluating the efficiency of target based project; - system criteria of an effective implementation of environmental projects developed; - developed indicators applied to assess the effectiveness of the program of environmental management of transport. Analysis of the experience of forming the system of indicators to measure the success of projects and programs carried out. The main types of criteria for evaluating projects identified and classified according to eligibility criteria of optimality and advantages. Algorithm that allows the evaluation of the project by selected criteria developed. Target function project performance ) formed. The function is based on eligibility criteria of optimality and the benefits it includes environmental and economic criteria for project appraisal and performance management process project – the extent to which environmental performance of the project (Eekoloh), the extent to which the economic efficiency of the project (Eekonom), the effectiveness of the project management (Emen ). Structural model for evaluating the efficiency of target based project. System criteria of an effective implementation of environmental projects is based on the balanced scorecard. Balanced Scorecard is designed to evaluate the effectiveness of the program of environmental management of transport Map Balanced Scorecard project developed. The results of the article can be used in projects Sustainable development of the transport sector. KEY WORDS: ENVIRONMENTAL PROJECT, ENVIRONMENTAL, PROJECT CRITERIA ESTIMATES OF ENVIRONMENTAL PROJECT.	113-123
Cloud technologies as a tool of open education	Chervyakova T.I.	The article investigates the usage of cloud information and communication technologies in teaching within opened conceptual model of education. Object of study – cloud technology. Purpose – to develop cloud architecture for universities. Methods of research – analysis, synthesis, generalization, systematization. Integration into the European educational community requires implementation of the latest teaching methods based on the use of innovative information and communication technologies to the educational process of higher school. Usage of innovative technologies, including cloud, in different areas of educational activity promotes modernization of education in general, its transition to qualitatively new level. Cloud services encourage researchers and practitioners to rethink the use of the Internet and ICT in education from gaining access to educational materials to carrying out scientific and research works in conjunction with lecturer or in group. The main characteristics which define the key differences of cloud services from others are self-service on demand, universal access to the network, grouping of resources, flexibility, etc. These features significantly diversify capabilities of users by supporting of services by various device classes, from personal computers to mobile phones, which is consistent with main principles of open education: freedom of choice, invariance of learning, independence in time, extraterritoriality, humanity, internationalization, profitability, mobility, equality of access. The analysis of modern features provided by cloud technologies for higher education, options for virtualization of IT infrastructure of educational laboratories and features of usage of cloud applications in student projects suggested the model of choice of cloud provider as a cloud stack, depending on the level of abstraction of cloud services and cloud architecture for universities, which use cloud technology in its activities. Using of cloud technologies is quite promising for universities, especially at the present stage of economic development. One of the most significant economic effects is substantial reduction of expenses on software, server hardware and support staff. Keywords: Information and communication technologies (ICT), cloud technologies, cloud computing, learning process, education.	124-131