Key audit matters as the way to improve the information given to the market. Comparison of different implementations in the EU and the USA with particular focus on banks

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Institutional conditions of the economic mechanism formation of industry development

Розглянуто інституційні умови формування економічного механізму розвитку промислового сектору економіки. Досліджено поняття економічного механізму, його структуру, елементи, а також найбільш важливі характеристики. Показано вплив інституційних умов на інноваційний розвиток економіки. Виділено наслідки недостатнього рівня технічного розвитку промисловості. Визначено основні перспективи створення ефективного економічного механізму розвитку промисловості. Ключові слова: економічний механізм, економічний розвиток, інституційні умови, інституційне середовище.Рассматриваются институциональные условия формирования экономического механизма развития промышленного сектора экономики. Исследуется понятие экономического механизма, его структура, элементы, а также наиболее важные характеристики. Показано влияние институциональных условий на инновационное развитие экономики. Выделяются последствия недостаточного уровня технического развития промышленности. Определяются основные перспективы создания эффективного экономического механизма развития промышленности. Ключевые слова: экономический механизм, экономическое развитие, институциональные условия, институциональная среда.Technical development of the industrial sector is one of the main conditions of creating a modern Ukrainian industrial complex, which can be a powerful engine of long-term economic growth of the state and respond to changes in the world market conditions. The technical development of Ukrainian industrial sector does not meet the current requirements and is characterized by unhealthy tendencies because of the low activity of industrial enterprises creating the advanced manufacturing technologies. The appearance of such a situation is caused by many factors, ranging from the lack of financial resources for innovation to the imperfection of the legislative base. It is necessary to identify factors which contribute to the process of technological development of the industry in order to provide innovative industrial development. The purpose of this article is to research the institutional conditions of economic mechanism functioning of the technical development of industry and innovative development of economy. The classic conditions and fundamental investigation of foreign and domestic scholars, statistical data and results of author's research of the problems of economic mechanism in industry has formed the basis of the article. The scientific abstraction, generalization of scientific experience of modern theoretical studies, comprehensive approach methods have been used. The paper reviewed the concept of the economic mechanism, its structure, elements, and also the most important characteristics. It also considered institutional conditions of its formation. The main problems of the domestic industry on the path to innovation were singled out. The theoretical positions of institutional conditions of the economic mechanism formation ground the methodological basis for the formation of economic mechanism of technical development that could enhance the investment process in industry. The research shows that in the modern condition of Ukrainian economy development, there is an exigency in formation of the implementation mechanisms of innovative type of development by the use of an effective set of institutions. Currently, the institutional organizations demonstrate ineffective work. The search of financing the development issues have not yet solved and require further research. To sum up, an important component of the economic stabilization situation in Ukraine needs to be radically changed in the view of existed principles of modern production, as well as the formation of an effective mechanism of development of industry. Keywords: economic mechanism, economic development, institutional conditions, institutional environment

Improving the practice of financial support of industrial development

The article analyzes the financial and credit support of industrial development. The paper analyses the current state of investment activity in Ukraine and the development issues in the investments of industry. It analyzes problems connected with forming the investment policy and a number of measures aimed at improving the situation. In the context of the global financial crisis as well as political instability and economic deficiencies of Ukrainian governance, the investment climate in Ukraine in 2008-2009 was significantly degenerated. The article analyzes the structure of capital investment, and showsthe dynamics of gross capital investment in industry, and the GDP. It’s proposed possible ways of using and improving methods of optimizing the structure of financial sources of investment in the main headband. The article analyzes the current state of innovation activities in the Ukrainian industry in recent years. The article analyzes the trends and structure of the investment in the innovation products and processes. The paper reviews a variety of financial resources of technical development on industrial enterprises. As well as article analyzes the financial results of Ukrainian companies and revealed their negative trend. The article analyzes the net profit of industrial enterprises. The paper is determined that banks should be the main financial centers of industrial development in the modern condition. It’s determined that alternative funding mechanisms of the technical development in the industry has not been sufficiently developed. The paper is considered the international experience of financial support of industrial development. It’s determined that an achievement of economic stability and renewal of industrial production requires an active investment policy and justified long-term strategic direction. It should be aimed at the creation, capacity and efficiency of scientific and technical potential of industry according to national requirements. The research of financing industrial development issues allowed outlining the potential directions for improvement of the system of financing industrial development in the medium term.Проаналізовано механізм фінансового забезпечення промислового розвитку, а також структуру капітальних інвестицій. Наведено динаміку валових капітальних інвестицій у промисловості та обсягів ВВП. Розглянуто різні фінансові ресурси для забезпечення розвитку промислових підприємств. Наведено зарубіжний досвід практики фінансового забезпечення промислового розвитку. Обґрунтовано основні напрями активізації механізму фінансово-кредитного забезпечення технічного розвитку промисловості України.Проанализирован механизм финансового обеспечения промышленного развития, а также структура капитальных инвестиций. Приведена динамика валовых капитальных инвестиций в промышленности и объемов ВВП. Рассмотрены различные финансовые ресурсы для обеспечения развития промышленных предприятий. Приведен зарубежный опыт практики финансового обеспечения промышленного развития. Обоснованы основные направления активизации механизма финансово-кредитного обеспечения промышленного развития Украины

Practical and reliable FRET/FLIM pair of fluorescent proteins

Background: In spite of a great number of monomeric fluorescent proteins developed in the recent years, the reported fluorescent protein-based FRET pairs are still characterized by a number of disadvantageous features, complicating their use as reporters in cell biology and for high-throughput cell-based screenings. Results: Here we screened some of the recently developed monomeric protein pairs to find the optimal combination, which would provide high dynamic range FRET changes, along with high pH- and photo-stability, fast maturation and bright fluorescence, and reliable detection in any fluorescent imaging system. Among generated FRET pairs, we have selected TagGFP-TagRFP, combining all the mentioned desirable characteristics. On the basis of this highly efficient FRET pair, we have generated a bright, high contrast, pH- and photo-stable apoptosis reporter, named CaspeR3 (Caspase 3 Reporter). Conclusion: The combined advantages suggest that the TagGFP-TagRFP is one of the most efficient green/red couples available to date for FRET/FLIM analyses to monitor interaction of proteins of interest in living cells and to generate FRET-based sensors for various applications. CaspeR3 provides reliable detection of apoptosis, and should become a popular tool both for cell biology studies and high throughput screening assays

Improvement of the Mechanism of Financial and Credit Provision of Technical Development of the Industry

The article conducts analysis of the mechanism of financial and credit provision of technical development of the industry. The goal of the study is justification of main factors of influence upon financial and credit activity and identification of main directions of activation of the mechanism of the financial and credit provision of technical development of Ukrainian industry. The article analyses the structure of capital investments and shows dynamics of gross capital investments in the industry and GDP volumes. It analyses tendencies and structure of investments into the fixed capital by types of industrial activity by domestic enterprises in recent years. It analyses different financial resources for ensuring technical development of industrial enterprises. It offers possible methods of use, improvement and optimisation of the structure of sources of financing investments into the fixed capital. The article considers sources, tendencies and structure of investments into innovation products and processes. It justifies main directions of activation of the mechanism of financial and credit provision of technical development of the Ukrainian industry

Error values analysis for inaccurate projective transformation of a quadrangle

Основная статьяВ данной работе предлагается метод оценки качества детектирования прямоугольного документа на фотографии, сделанной с произвольного ракурса. Пусть дан истинный четырёхугольник границ документа на фотографии и соответствующий четырёхугольник, найденный детектором. Тогда эти четырёхугольники связаны известным проективным преобразованием, малость которого характеризует качество работы детектора. При этом величина ошибки для каждой точки документа описывается её смещением, т.е. расстоянием между её истинным и ожидаемым положением в связанных с задетектированным четырёхугольником координатах. В качестве меры ошибки работы детектора предложено брать максимальное смещение точки документа. В работе приведен контрпример для гипотезы о том, что максимальное смещение достигается на углу документа; доказано, что максимальное смещение достигается на границе документа; приведено аналитическое решение задачи поиска максимального смещения на границе документа. This paper describes method for measure of quality of detections rectangular document in the photo taken from an arbitrary angle. Let there are document’s boundaries which are a true quadrangle and a corresponding quadrangle which was detected in the photo. In this case these quadrangles are connected by a known projective transformation, the smallness of which characterizes the quality of the detector operation. The error value for each point of the document is described by its bias, i.e. the distance between its true and expected position in the coordinates associated with the detected quadrilateral. It is suggested to take the maximum bias of a point of the document as a measure of the error of the detection. In this paper, a counterexample is given for the hypothesis that the maximum bias is achieved at the corner of the document; it is proved that the maximum bias is achieved at the boundary of the document; an analytical solution is given to the problem of finding the maximum bias at the boundary of the document

Evaluation of the efficiency of the vertical acoustic shield to protect the environment from noise

This study analyzes the noise protection properties of the vertical acoustic shield in order to obtain comparative data on its efficiency. This is essential for reduction of the negative impact of traffic noise on the population, the environment and economic facilities, including energy facilities