Recipes for Baking Bread

A residency and exhibition exploring stories from Holodomor - genocide in Ukraine, in 1932-1933. The project and trip are funded, supported by public funding by The Arts Council Englan

CREATIVITY IS VIRTUAL: LESSONS FOR UKRAINE

Abstract: This article studies the role of a creative approach to business activity and economic development in general. More specifically, the essence of creative industries and dynamics of development of creative industries in the USA and the European Union are considered. In addition, the authors consider the formation and development of the creative economy in Ukraine. On the basis of an econometric model the authors analyze the relationship between the costs of the population for cultural and entertainment activities and five factors – average wages, GDP (at cost), number of places for leisure, the number of people employed in the cultural sphere and the interest rate for loans. According to the results of the analysis, it was determined that the two main factors influencing the performance indicator (expenditure of the population on cultural and entertainment activities) are wages (income) and GDP. The model proved to be statistically reliable. For the development of the creative economy of Ukraine, it is proposed to stimulate a system of measures that includes economic, cultural and social factors related to technology, intellectual property and tourism. These measures will help to achieve the strategic share of creative industries at over 40% of GDP by 2030

TAXATION OF INCOME OF PHYSICAL PERSONS AND LOCAL FINANCES: SURPRISES AND PERSPECTIVES OF THEIR SOLUTIONS

Abstract: The article proposes a comprehensive vision of the personal income tax system issues in the context of its use as a tool for the formation of local public finances, a systemic approach to increasing its effectiveness in the context of the need to balance the interests in the chains of the "individual–society" general system: "individual–local community," "the territory of the labor force supplier–the territory of the labor force recipient (scope of application of labor)," "the local community–the territory/sphere where social services are provided." A conclusion is drawn about the dominant fiscal function of the personal income tax and the tax on real property other than a parcel of land, which exhibits the constant growth of its tax rates without an acceptable extension of the preferential part. The process of transforming these taxes and their budget-forming role in the formation of the capable united territorial communities were investigated. The main issues of enrollment and distribution of income tax among the budgets of different territorial communities as subjects of the process of decentralization of public finances were revealed. The significant amount of work is required to assess the actual and potential capacity of the respective territories in order to provide the relevant services in the context of the entire array of the settlement network, which requires the development of a budget classification that would contribute to more detailed local budgets in developing a model for their distribution of profitable tax that would better take into account the parameters of the capacity of territorial communities, provision of their residents with the relevant services. The conclusion is made on the necessity of forming the preferential part of the mentioned taxes on the new conceptual principles, which provide for an extensive and effective system of tax incentives that would be provided to taxpayers, indirectly through the participation of the state, opportunities for obtaining education, treatment, introduction of energy-saving technologies, saving, investing in construction of housing, etc., and also formed the motivation for legalization of incomes as the basis for expanding the tax base, increasing budget formation of relevant taxes

Health аs а Sphere оf Formation оf Human Capital: the Problems of the Activation

Abstract: The dynamics of processes of human capital formation in the sphere of healthcare is investigated. The trends, processes and asymmetries in this area that accompany the gradual market transformation o f the national health system are often characterized, and often provoke the formation of unproductive forms of human capital and the processes of fiktivization. The system of indicators for estimating nominal and real human capital is proposed. The dynamics of nominal human capital is estimated by the following indicators: the growth of the rate of the number of doctors of all specialties per 10 thousand population; the growth rate of the number of average medical personnel per 10 thousand population; the growth rate of the planned capacity of outpatient clinics for 10 thousand people. To assess the dynamics of nominal human capital: growth rate of the average life expectancy at birth (without gender differentiation); the growth rate of the disease per 100 thousand population (all diseases). According to our methodology, the growth of the index of real human capital shows progress in the medical sphere. The growth of the nominal human capital index shows an increase in spending on this area, and it does not always indicate progress, although its substantial reduction is alarming and requires a more detailed analysis. If real human capital grows faster than nominal, then healthcare activities are effective, and if on the contrary – in this area the processes of fictivization takes place. Recommendations for reducing the fiktivization processes in the sphere of healthcare are proposed, which include: development and implementation of a system for monitoring the quality of medical services on the basic data of the eHealth system; the further introduction of digital technologies into the national health system and, on this basis, – increasing the availability of analytical information for both medical professionals and researchers, and for the public, the dissemination of medical literacy and healthy lifestyles

INFLUENCE OF THE BUDGET DEFICIT ON THE IMPLEMENTATION OF THE STATE STABILIZATION POLICY

Abstract: The article reveals the essence of the process of state budget balancing. The key problems connected with the state budget deficit are investigated. The state and dynamics of the Ukraine state budget are considered. The ways of overcoming the consequences of state budget imbalances are analyzed

ABOUT PRODUCTION-TRANSPORT PROBLEM REDUCTION TO THE TWO-LEVEL PROBLEM OF DISCRETE OPTIMIZATION AND ITS APPLICATION

Abstract: In this study, the application of the production and transport task is considered to solve the problem of the distribution of the limited capacities of data transmission channels between different nodes of the computer network. A scheme is proposed for reducing the problem to a two-level continuous-discrete optimization problem. The model is formulated and numerical results are obtained to solve the problem of power distribution in the network of the information and computing center