Government financing of environmental actions: in context ecological activities of mining plants Финансовые аспекты государственной экологической политики в контексте придоохранной деятельности горнообагатительных комбинатов

Main nature pollution factors of mining plants were considered. Analyses of state budget revenues by natural recourses extraction and budget expanses on environment were carried out.The features of environmental management of mining and processing enterprises of Ukraine were studied.Рассмотрены основные факторы загрязнения окружающей среды предприятиями горно-обогатительной промышленности. Проведен анализ доходов государственного бюджета от сборов за пользование природными ресурсами и расходов на охрану окружающей среды. Изучены особенности природоохранной деятельности горно-обогатительных предприятий Украины

Women in management. The problem of discrimination against female directors in the film industry

Cel badania stanowiło ustalenie, jakie są przyczyny dyskryminacji zawodowej ze względu na płeć w zawodzie reżysera filmowego, zbadanie kierunków zmian oraz poszukiwanie możliwych rozwiązań. Podstawowe pytanie badawcze to „Jakie są przyczyny dyskryminacji kobiet-reżyserek w branży filmowej?”. W teoretycznej części pracy poddano analizie stanowisko kobiet w zarządzaniu, przedstawiono pojęcia dyskryminacji, branży filmowej oraz zwrócono szczególną uwagę na sytuację kobiet-reżyserek. W empirycznej części przedstawiono statystyki udziału i nagradzania filmów w reżyserii kobiet na festiwalach filmowych. Zostały przedstawione również wnioski z badań. Na końcu pracy podjęto próbę autorefleksji, w której stwierdzono, iż nierówność płciowa i dyskryminacja wśród reżyserów i reżyserek istnieje, ale sytuacja ulega poprawie poprzez podejmowanie działań, wspierających kobiety-filmowców.The aim of the work is to determine the causes of gender discrimination among film directors, examining the directions of changes and searching for possible solutions. The main research question is „What are the reasons of discrimination among female directors in film industry?”. The theoretical part of analysis was subjected to the position of women in management, discrimination, concept of the film industry, paying special attention to the situation of female film directors. The empirical part presents statistics on the participation and awarding of films directed by women at film festivals and the conclusions of the study. At the end of the work, the author made an attempt to self-reflect instead on reflection from the research in which she states that gender inequality and discrimination among film directors exist, but the situation in the film industry becomes more equal due to the taking measures which support female filmmakers

Budget reform in Ukraine and the OECD countries

The article analyses the fiscal reforms in Ukraine and the OECD countries. It has been proved that the main areas which should undergo changes are the tax reform, regulatory reform and restructuring policies to encourage entrepreneurship, reform of social protection and social security, reform of social sphere constituents, administrative reform, reform of the army and law enforcement, administrative and territorial reform. According to the analysis results, there has been drawn the conclusion about the need to introduce in Ukraine the successful experience of the OECD countries in implementing budget reforms.У статті проаналізовано бюджетні реформи в Україні та країнах ОЕСР. Доведено, що основними напрямками, за якими слід проводити зміни є податкова реформа, регуляторна реформа та перебудова політики стимулювання підприємництва, реформування системи соціального захисту та соціального забезпечення, реформування складових соціальної сфери, адміністративна реформа, реформування армії та правоохоронних органів, адміністративно-територіальна реформа. За результатами аналізу зроблений висновок про необхідність впровадження в Україні успішного досвіду проведення бюджетний реформ країнами ОЕСР

Development of non-state pension insurance in Ukraine

The subject of the study is functioning as the private pension funds of private pension insurance and outlining the prospects of development in Ukraine. The aim is to generalize theoretical propositions operation of private pension funds, to describe their basic types and to analyze current trends and of the functioning of private pension funds as the main participants of private pension insurance, based on this outline prospects for further development of private pension insurance in Ukraine. Methodology of work. The work was based on studies of modern scientific views on the definition of the nature and development of private pensions and private pension insurance in Ukraine. The results of the work. The article deals with the problems of formation of private pension provision and operation of private pension funds. Conclusions. The main obstacles to the development of private pension insurance is insufficient state support and low level of confidence in the NPF. An important factor that impedes the development of NPF also have limitations NPF investment policy by setting a fairly narrow range of tools, which are allowed to invest pension assets. Considering the above, it is necessary to develop and carry out effective measures that would help improve the functioning of the NPF and development of private pensions in Ukraine. The primary objective should be improving control over the activities of the NPF, including the development of adequate models that will enable a realistic assessment of their level of development, their financial condition and stress (stress tests). An important task is improving the legal regulation of investment and expansion NPF instruments for investing pension assets of citizens, including their reliability, liquidity and profitability. In order to raise awareness in the private pension system in Ukraine and strengthening its confidence in the NPF should conduct ongoing outreach system. In our opinion, the state should actively promote and improve the refinery because it will deprive the solidarity system of the challenges that it faced during the years of its existence

Analysis of the implementation of state and local budgets of Ukraine

Subject of research is the state budget and local budgets of Ukraine. The goal of this research paper is to analyze the performance of state and local budgets of Ukraine. Methods which were used in course of research: generalization, comparative analysis method, statistical method and other methods. Study results. Analyzed income and expenses state and local budgets of Ukraine, inter-budget transfers. Application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. The budget is a regulator of the economy, which reflects the volume of necessary state financial resources, determining the specific areas of use of funds, directs the financial activities of the state. Inefficient use of budgetary funds is a national problem. Ensuring effective use of budget funds will contribute to the stability of the financial system of the state, will be the key to expanded reproduction, a positive effect on quantitative and qualitative indicators of the economic life of the country

Management of external debts of Ukraine with account of experience of different countries of the world

The subject of the study is the financial relations that arise between the state and other economic entities in the process of attracting, distributing, using and repaying the state debt of Ukraine. The purpose of the work is to identify the main problems of public debt management in Ukraine based on an analysis of its current state, as well as in the scientific substantiation of the conceptual foundations for improving the mechanism of public debt management and its maintenance in modern conditions. Methods which were used in course of research: generalization, comparative analysis method, statistical method and other methods. Methodology of work. The work is based on the research of modern scientific views on the definition of the essence of the management of the external debt of the state.Results of work The attention was paid to theoretical views of scientists on the definition of the essence of the concept of «government debt management»; Deepening the definition of the term «public debt management», which emphasizes the reduction of risks and the maintenance of debt security of the state in the course of debt management; the features of public debt management in different countries of the world are defined and the main directions of improvement of debt management of Ukraine are outlined. As a result of the study, a number of unresolved problems in the field of debt management were found. Proceeding from this, the conceptual measures on the management of the state debt of Ukraine were proposed. The prospect of further research is the search for methods of public debt management that will reduce the debt burden on the state budget and the economy of Ukraine. Application of results: Ministry of Finance of Ukraine, the Verkhovna Rada of Ukraine. Conclusions. One of the most urgent tasks for the Ukrainian Government is the search for rational strategies for managing external public debt. There are a number of unresolved problems in this area that slow down the development of the socio-economic sphere and reduce the authority of the state in the eyes of its own citizens, as well as from other countries and international organizations. In Ukraine, in order to increase the efficiency of public debt management, it is necessary to take the following measures: to improve the normative and legal and institutional provision of debt management; preserve the economic security of the state by shifting priorities towards domestic borrowing; reduce the share of short-term government debt and turn it into a long-term and eternal; increase the efficiency of the investment component of public expenditures; ensure transparency and reduce risks when providing state guarantees; to improve mechanisms of attracting, repaying and servicing of public debt in order to avoid peak payments; develop alternative non-government instruments for financing public expenditures.Consequently, the strategic task of the state debt policy should be to raise funds not only for consumer needs, but mainly for the implementation of innovation and investment development of the economy