Foreign trade and marketing processes in the context of sustainable development

Purpose: The article aims to study foreign economic and trade relations between the countries of Central and Eastern Europe, the CIS and the Western European countries. In addition, the study improves forms of foreign economic cooperation between the countries and suggests the stages of its implementation in the integration group. Design/Methodology/Approach: Central and Eastern European countries are experiencing the increase and acceleration of the labour migration to Western European countries, which has a negative impact on their medium-and long-term development. As a theoretical and methodological basis, the article uses historical-logical, dialectical principles and contradictions, the method of the scientific abstraction. The process-system approach, which was used in the study of foreign economic relations between the partner countries, gained special importance in the argument of the need to implement stages. Findings: Authors presented the form of the foreign economic cooperation between the countries as the geostrategic economic block and the stages of its implementation. As the study shows, these stages will help to smooth out the economic inequality between the Central and Eastern regions of Europe and Western European countries. Practical implications: In practice, authors investigate the phased implementation of the geostrategic economic bloc form, which will reduce inequality between the partner countries of the European Union. Originality/Value: The economic inequality between developed and developing countries of the European Union is increasing every year, which can lead to the transformation of the integration group, so it is necessary to develop new forms and mechanisms of foreign economic relations between the partner countries.peer-reviewe

INSTITUTE OF PUBLIC-PRIVATE PARTNERSHIP IN THE CONTEXT OF THE POSSIBLE DIRECTIONS OF THE SOCIAL CAPITAL FORMATION

Introduction. The article is devoted to the study of the institute of public-private partnership (PPP) and possible directions of the social capital formation. The paper analyzes the modern practice of realization of public-private partnership projects. Such projects include the presence of trust between central or local authorities and the private sector. The objective of the article is to substantiate the directions of the social capital formation in the process of implementation of the institution of public-private partnership. Results. The analysis of the institute of public-private partnership as an opportunity to mobilize previously unused private sector resources at the local and regional levels was carried out. Studies have shown that with the transition to an innovative way of development, public-private partnership becomes an effective institutional form of attracting private capital for solving problems in the field of scientific research, construction of infrastructure facilities, energy, and social sphere. In our opinion, it is not a new institution, in one form or another, it accompanies all historical periods of state development, but at the present stage it becomes of special significance. The conducted researches suggest that the successful implementation of projects through PPP largely depends on such a universal cultural characteristic as the confidence level of a given society. It was revealed that the lack of trust is one of the most significant causes of social tension, the erosion of social networks and the reduction of social capital. Proposals have been developed that suggest that the state is the most active in partnership for the implementation of the social function, since it is less interested in preserving the exclusivity of sovereign powers in this area. Thus, social capital not only provides a stable flow of public capital, but also sets the social vector of its development through the institution of public-private partnership

ЗАСТОСУВАННЯ СПРАВЕДЛИВОЇ ВАРТОСТІ В ОБЛІКУ, КОНТРОЛІ ТА ЗВІТНОСТІ УКРАЇНИ ВІДПОВІДНО ДО МІЖНАРОДНИХ СТАНДАРТІВ ФІНАНСОВОЇ ЗВІТНОСТІ

One of the key and most controversial accounting and control issues is the measurement of the elements of financial statements. The question of determining the fair value of assets and liabilities is one of the most relevant in modern accounting practice. This type of measurement is currently the subject of heated debate in the accounting community. International Financial Reporting Standards proceed from the priority of the interests of users of financial statements and are essentially aimed at providing them with the most relevant and useful information. This message determines the logic of building standards. IFRS 13 «Fair Value Measurement» considers fair value measurements in a broad sense, concentrating on the definition of fair value and the principles for measuring it. The main problem arising in the process of applying the fair value estimate is the lack of a methodology for its calculation. The article reveals the factors that influence the process of determination fair value. An algorithm in the selection of fair value valuation methods for management accounting is proposed, which allows quickly and timely determine the real value of accounting items and financial reporting elements, as well as a hierarchy of sources of fair value, which is represented by three levels. Level I is distinguished by the lowest degree of subjectivity in the measurement of assets and liabilities, Level II is characterized by a greater degree of subjectivity in the measurement of assets and liabilities, Level III is associated with the greatest degree of subjectivity in the measurement of assets and liabilities. The choice and proper use of the fair value method requires a high level of qualification in the field of appraisal, in-depth knowledge of the asset being valued, a liability or business, as well as the wide application of professional judgment. Historical cost and fair value provide two different kinds of information, which are both useful to investors. A dual measurement and reporting model could be more effective for assessing the success of an investment. Financial statements are more reliable, the more adequately it reflects the financial situation and financial results of the company. It is very important in the preparation of financial statements to apply various methods of measurement of assets and liabilities that are relevant to the company at the moment. Both historical cost and fair value should be provided as only together they can deliver complete and useful information to investors.Одним із ключових і найбільш суперечливих положень бухгалтерського обліку та управлінського контролю є оцінка елементів фінансової звітності. Питання визначення справедливої вартості активів і зобов’язань є одним із найбільш актуальних у сучасній практиці бухгалтерського обліку. Цей вид оцінки є сьогодні предметом гострих дискусій у бухгалтерському співтоваристві. Міжнародні стандарти фінансової звітності виходять із пріоритету інтересів користувачів звітності та за своєю суттю спрямовані на надання їм найбільш актуальної та корисної інформації; цей посил визначає логіку побудови стандартів. МСФЗ 13 «Оцінка справедливої вартості» розглядає справедливу вартість у широкому сенсі, концентруючись на визначенні справедливої вартості і принципах її вимірювання. Основною проблемою, що виникає у процесі застосування оцінки справедливої вартості, є відсутність методики її розрахунку. Розкрито фактори, що впливають на процес установлення справедливої вартості. Запропоновано алгоритм у виборі методів оцінки за справедливою вартістю з метою управлінського обліку, що дозволяє швидко і своєчасно визначати реальну вартість об’єктів бухгалтерського обліку та елементів фінансової звітності, а також ієрархію джерел справедливої вартості, яка представлена трьома рівнями. Рівень I відрізняється найменшим ступенем суб’єктивності оцінки активів і зобов’язань, рівень II характеризується більшим ступенем суб’єктивності оцінки активів і зобов’язань, рівень III пов’язаний з найбільшим ступенем суб’єктивності оцінки активів і зобов’язань. Вибір і правильне використання методу оцінки справедливої вартості вимагають високого рівня кваліфікації щодо оцінки, глибоких знань про активи, зобов’язання або бізнес, що оцінюються, а також широкого застосування професійного судження. Історична вартість і справедлива вартість надають два різні види інформації, які корисні для інвесторів. Модель подвійного оцінювання та звітності може бути ефективнішою для оцінки успіху інвестицій. Фінансова звітність вірогідніша, що адекватніше вона відображає майновий стан і фінансові результати діяльності підприємства. Дуже важливо при складанні фінансової звітності застосовувати різні методи оцінки активів і зобов’язань, які є актуальними для підприємства на даний момент. Слід застосовувати як історичну, так і справедливу вартість, оскільки тільки разом вони можуть надати інвесторам повну і корисну інформацію

INNOVATIVE TECHNOLOGIES OF ALCOHOLIC BEVERAGES BASED ON FRUIT DISTILLATES

One of the promising raw materials types for alcoholic beverages production, which have a peculiar aroma and taste, is the ashberry (red), widespread throughout the Russian Federation. The aim of the research was to develop an innovative technology for alcoholic beverages from the red ashberry based on the study of the raw materials biochemical composition transformation during its processing, maceration, fermentation, distillation, as well as its effect on the volatile components composition of distillate and the processing conditions of the finished alcoholic beverage. Fermented pulp of red ashberry, distillates and alcoholic beverage blends from ashberry were used as objects of the study. To determine the organoleptic and physico-chemical indicators in the work, standardized analysis methods and certified methods were used. The effect of various yeast races and fermentation conditions on the change in biochemical composition of the red ashberry pulp was studied. For this raw material type fermentation, recommended Siha 3 yeast race. The positive effect of the Vitamon Combi fermentation activator on the fermentation efficiency and the formation of qualitative characteristics of the fermented pulp, including its amino acid composition, is shown. It was established that the optimal conditions for fermentation is the anaerobic regimen at a temperature of no higher than 22 ºС. The effect of fractional distillation operating parameters in a direct distillation unit on the volatile components’ composition and concentration in ashberry distillate is studied. It is recommended to obtain a high-quality distillate to carry out the selection of the head fraction in the amount of 2.5% of the distilled pulp volume, and the selection of the tail fraction to start when the strength in distillate reaches 45% vol. It is shown that within 30 days of exposure in the distillate, a certain chemical equilibrium is achieved and its taste and aromatic characteristics are harmonized. The blending conditions of the alcoholic beverage are determined and the technological processing modes are established to ensure its high consumer properties. The conducted studies have allowed to develop innovative technology for a new alcoholic beverage from red ashberry.One of the promising raw materials types for alcoholic beverages production, which have a peculiar aroma and taste, is the ashberry (red), widespread throughout the Russian Federation. The aim of the research was to develop an innovative technology for alcoholic beverages from the red ashberry based on the study of the raw materials biochemical composition transformation during its processing, maceration, fermentation, distillation, as well as its effect on the volatile components composition of distillate and the processing conditions of the finished alcoholic beverage. Fermented pulp of red ashberry, distillates and alcoholic beverage blends from ashberry were used as objects of the study. To determine the organoleptic and physico-chemical indicators in the work, standardized analysis methods and certified methods were used. The effect of various yeast races and fermentation conditions on the change in biochemical composition of the red ashberry pulp was studied. For this raw material type fermentation, recommended Siha 3 yeast race. The positive effect of the Vitamon Combi fermentation activator on the fermentation efficiency and the formation of qualitative characteristics of the fermented pulp, including its amino acid composition, is shown. It was established that the optimal conditions for fermentation is the anaerobic regimen at a temperature of no higher than 22 ºС. The effect of fractional distillation operating parameters in a direct distillation unit on the volatile components’ composition and concentration in ashberry distillate is studied. It is recommended to obtain a high-quality distillate to carry out the selection of the head fraction in the amount of 2.5% of the distilled pulp volume, and the selection of the tail fraction to start when the strength in distillate reaches 45% vol. It is shown that within 30 days of exposure in the distillate, a certain chemical equilibrium is achieved and its taste and aromatic characteristics are harmonized. The blending conditions of the alcoholic beverage are determined and the technological processing modes are established to ensure its high consumer properties. The conducted studies have allowed to develop innovative technology for a new alcoholic beverage from red ashberry

Residents’ interest to form a “green” territory brand

The main aim of this article is to examine the residents’ interest of a region to form a territorial “green” brand. It refers to the region of Rostov where there is a continuous attempt to develop the territory based on sustainable green initiatives. The article reveals if the residents are aware on the authorities’ efforts and how the population supports the initiatives as well as how active the residents are to develop the territory. The results of this research allow to forecast the success of the “green” brand formation with certain correction of the priorities concerning the informational and communication work to explain the significance of the given process to the residents and possibly the improvement of the population’s standard of living.peer-reviewe

Distribution and Peculiarities of Allometric Growth of Larval Illex in the Northwest Atlantic

The Illex larvae inhabit the epipelagial of the shelf waters, the continental slope and the Gulf Stream where the temperature and salinity range from 11.2 to 20.10°C and from 34.50 to 36.56%, respectively. The largest recorded aggregations were in the continental slope area of the Mid Atlantic Bight (MAB) between 35° and 38°N, and in the northern periphery of the Gulf Stream to 65°w. Illex illecebrosus spawn in the pelagial of the continentalslope between. the Florida Peninsula and 40°N. The spawning periodextends from September to May, with December-February as peak spawning months. Egg masses found in the spawning ground have a positive bouyancy

The role of edaphic and vegetation factors in structuring beta diversity of the soil macrofauna community of the Dnipro river arena terrage

The article presents the results of evaluation of the role of edaphic and vegetation factors on beta diversity of soil macrofauna by means of the MDM-approach. The multinomial diversity model (MDM) is a method for relating the Shannon diversity to ecological factors. The research was conducted in the ‘Dnipro-Orils’kiy’ Nature Reserve (Ukraine). The research polygon was laid in the forest within the Orlova ravine (48º31’13 “N, 34º48”15 “E). The study site comprises 1.0 ha of deciduous woodland bordered by an area of herbaceous cover within the ravine. In the soil of the studied polygon, 38 species of soil invertebrates were identified, which characterizes the gamma diversity. Alpha diversity, or the number of species on average at each sample point is 4.3. Beta diversity is 8.8. The principal component analysis of the edaphic parameters revealed four statistically significant principal components. For vegetation characteristics, six statistically significant principal components were identified. The sequential analysis of the effects shows that edaphic factors accounted for 20.9% (0.81 bit) of the available entropy (1.71–0.91). The largest decrease in the community entropy takes place under the action of the principal components 2 and 3 (0.06 bit and 0.05, respectively). A permutation test showed that these effects are statistically significant. In turn, 28.4% of the community β-diversity is attributable to vegetation factors. The greatest decrease in community entropy is related to the principal vegetation components 1, 3 and 4 (0.07, 0.05 and 0.04 bits, respectively). A permutation test indicated that this effect is statistically reliable. Geostatistical models substantially describe the varying effects on the beta-diversity of edaphic principal components 1 and 2, and the vegetation principal components 1 and 3. It was found that edaphic and plant factors play an important role in structuring the communities of soil macrofauna on the level of beta diversity. Community sensitivity to environmental factors varies in space and is spatially structured. For different environmental factors, specific spatial patterns of community sensitivity are allocated. Beta diversity may be due to the fact that the species of soil macrofauna communities also vary in the degree of sensitivity to various environmental factors. The species of soil microfauna are also divided according to their extent of sensitivity to different ecological factors

Наш опыт лапароскопического лечения колоректального рака

Favorable results of laparoscopic operations for colorectal cancer are associated with low traumatic interventions. Laparoscopic colorectal cancer surgery is an alternative to traditional operations and can be made in adequate volume. Laparoscopic intervention in colorectal cancer patients reduce length of stay in hospital and in the manual mode of formation of anastomosis — are more economically feasible.В статье приведен опыт использования лапароскопических методов хирургического лечения колоректального рака у 30 пациентов. Проанализировано состояние онкологических больных по стадиям заболевания, локализации опухолей и методикам оперативных вмешательств. Доказано, что при колоректальном раке лапароскопические операции являются альтернативой традиционным хирургическим вмешательствам и могут быть выполнены в адекватном объеме

Proliferative activity in ovarian endometrrioma

Endometriosis shows features similar to neoplasia, which recently increased interest in the monoclonal antigen Ki-67. The aim of the study was to study the expression of Ki-67 in the operated ovarian endometriomas in women of reproductive age. Materials of the study were 32 patients with ovarian endometriomas and 30 patients with tubal infertility in the control group who underwent surgical treatment. Immunohistochemical study was performed by avidin-biotin-peroxidase method according to the standard method. Evaluated the number of positively colored cells using rabbit monoclonal antibodies to Ki-67. In 68.75% of patients with operated endometriomas, active proliferation in ovarian formations is observed, which is manifested by increased expression of oncoprotein Ki-67 in the glandular epithelium, in the cytogenic stroma of the endometrium and in surrounding vessels. There is a direct correlation between the level of Ki-67 expression and the prevalence of the endometriomas