Necessity of cardinal increase of amount of found out crimes in the field of appeal of narcotic facilities, upgrading of documenting and pre-trial investigation in the conditions of difficult process of finishing telling, that becomes complicated by counteraction to investigation, from the side of criminals and their connections, requires the active use of facilities and measures of operative search activity. However functioning of separate subdivisions of organs of internal affairs In certain for them a law limits sometimes does not allow in full to execute the tasks fixed on them, and requires joint activity, the quality organized co-operation of operative subdivisions of organs of internal affairs. Certainly and co-operation is described, as one of directions of organization of hordes of subdivisions of organs of internal affairs in counteraction of crime in the field of appeal of narcotic facilities. The basic forms of co-operation of subdivisions of a fight is against the illegal appeal of drugs are investigational with other operative subdivisions where in basis the produced is fixed and predefined by certain traditions (by stereotypes, by experience and others like that) practice. The necessity of co-operation of subdivisions of Ministry of internal affairs of Ukraine is predetermined by the insufficient own informative analytical providing of subdivisions in a fight against the illegal appeal of narcotic facilities, and also necessity of the use of possibilities of the systems of account of information of present in organs internal affairs, other law enforcement and supervisory authorities and international organizations. The in the same time indicated activity requires a permanent improvement.

Investigation of some areas of wage reform is urgent because there are some controversial issues in the field of remuneration, of which largely depends on the acceleration of the reform process payroll. Modern domestic wage mechanism is ineffective and needs to address a number of problems through the application of advanced legal principles at the macro and micro levels, including public tasks of further intensification of social policy. The object of study is the individual aspects of the theory and practice of calculation of wages that remain controversial . The study aims to further research and development in the direction of improving the calculations of wages. The method of the study is to analyze the labor market, labor market analysis , analysis of the nature of salary, incentive analysis issues in the enterprise. The work is the improvement in wages associated with higher productivity through more complete and efficient use of production resources and a change in the situation on the market of goods and services and the labor market to strengthen demand and improvement of quality of supply. In turn, market expansion will enable the company to increase production and thereby optimize wages. The scope of these proposals optimization wage policy designed to encourage the activities of employees of companies in the current market conditions , but also to increase productivity and output, leading to higher wages and improved the general economic policies of enterprises. Conclusions : Ukraine needs a new policy of wage reform that would meet modern market economy . It is based must be based on the transition from the price the cost of labor as a means for personal consumption employee to determine the actual cost of labor as the cost of resources needed for the extended (full ) to reproduce the working man and members of his family . The above mentioned points to the need to reorient public policy of income workers in the economy, improve the mechanism to use forms and payroll systems, and others.

This paper investigates the features of accounting in small and medium enterprises in Ukraine and foreign countries, considered the definition of accounting policies in accordance with national accounting standards and international financial reporting standards for small and medium enterprises. The recommendations for the development of the work plan accounts for the small and medium enterprises.

Tourism is currently the fastest growing industry, as evidenced by data from the World Tourism Organization. Activities of travel agencies, provided by enterprises of tourism, is the formation, promotion and realization of the tourism product. The diversity and complexity of unsolved problems in the organization of accounting of income and expenses of tour operators and travel agents in the absence of modern industry guidelines thus an increasing interest in conducting special studies to find effective methods of satisfying the needs of all users of financial statements. The subject of research is the process of formation of accounting, tax and statistical information about the income and expenditure of tourist organizations. The purpose of research is to develop theoretical propositions and recommendations for the organization of accounting of income and expenses in tourism with applying different tax systems. In the course of research work such methods of scientific research as a systematic and comprehensive approaches, inspection, sample survey, grouping, comparison, analysis and synthesis, monographic method of presentation. The theoretical result of the study is to clarify the criteria for recognition of revenues and expenses in tourism depending on the contractual policy, as well as the influence of justification used systems of taxation on revenues and expenses. Bottom line is to study the possibility of using the findings and proposals contained in the thesis to improve the organization of accounting of income and expenses in the tourism and the preparation of financial and statistical reporting. Sphere of the use of research results is to use as a technical material in the development of regulations, the preparation of the learning process in special disciplines in higher education, in vocational training and development of professional accountants and auditors. Conclusion: This study developed a theoretical position and recommendations on the organization of accounting of revenues and expenditures in tourism in the application of different tax systems allow reliably generate information about the basic elements of financial and statistical reporting.

Influence of commodity resources is exposed on effective performance of enterprises of retail business indicators, classification over of organizationally-economic forms of providing of receipt of commodities and their feature is brought. An object are theoretical and practical aspects of providing of enterprise of retail business commodity resources. The aim of work is development of theoretical bases of forming of commodity resources on the enterprises of retail business. The methods of systematization and generalization are used. On results undertaken a study the necessity of the use of separate forms of receipt of commodities is set taking into account their distinctive features.

The paper investigated the use of modern premises in Ukraine program-target method of budgeting. Based on the results of the analysis the authors suggest ways to improve the fiscal relations, implementation of which will be used throughout program-target method of budgeting.

Tourism is currently the fastest growing industry, as evidenced by data from the World Tourism Organization. Activities of travel agencies, provided by enterprises of tourism, is the formation, promotion and realization of the tourism product. The diversity and complexity of unsolved problems in the organization of accounting of income and expenses of tour operators and travel agents in the absence of modern industry guidelines thus an increasing interest in conducting special studies to find effective methods of satisfying the needs of all users of financial statements. The subject of research is the process of formation of accounting, tax and statistical information about the income and expenditure of tourist organizations. The purpose of research is to develop theoretical propositions and recommendations for the organization of accounting of income and expenses in tourism with applying different tax systems. In the course of research work such methods of scientific research as a systematic and comprehensive approaches, inspection, sample survey, grouping, comparison, analysis and synthesis, monographic method of presentation. The theoretical result of the study is to clarify the criteria for recognition of revenues and expenses in tourism depending on the contractual policy, as well as the influence of justification used systems of taxation on revenues and expenses. Bottom line is to study the possibility of using the findings and proposals contained in the thesis to improve the organization of accounting of income and expenses in the tourism and the preparation of financial and statistical reporting. Sphere of the use of research results is to use as a technical material in the development of regulations, the preparation of the learning process in special disciplines in higher education, in vocational training and development of professional accountants and auditors. Conclusion: This study developed a theoretical position and recommendations on the organization of accounting of revenues and expenditures in tourism in the application of different tax systems allow reliably generate information about the basic elements of financial and statistical reporting.

Modern studies of various systems of the human body show the extreme importance of the ligand-receptor binding under physiological conditions as well as the development of pathological states. List of ligands is constantly expanding and today we found out a number of new mechanisms where their violation may play a role, including – in the pathology of the skin. Aim of this study was to determine the functional state of the ligand-receptor interactions of bioelements and enzymes of lipid peroxidation (LPO) in patients without evidence of tinea pedis and various manifestations allergid skin. The study of complex clinical and laboratory methods 80 miners coal mines that have suffered tinea pedis than 1 year. Diagnosis of foot mycosis patients confirmed bacterioscopic and bacteriological methods. In order to establish the ligand-receptor interactions between the bioelements and enzymes responsible for the LPO have used techniques of atomic emission spectral analysis of the content of bioelements (hair) and biochemical studies in blood main regulatory enzymes of lipid peroxidation (using spectrophotometry). Statistical analysis was performed using licensed software package «STATISTICA ® for Windows 6.0». Patients with uncomplicated forms of mycosis (tinea) still found unreliable (p> 0.05) reduce the amount of hair bioelements such as Cu, Se, Zn, Co and Fe; in the presence of microbial eczema, allegrides and these changes (deficit) were significant (p < 0.05-0.001) compared with reference values; changes in blood lipid peroxidation enzymes (levels of diene conjugates and malondialdehyde) were opposite direction (significant increase; p< 0.05). The data on the presence of simultaneous changes of bioelements and enzymes in patients with mycosis POL stop support the view that the violation of ligand-receptor bonds (in the case of bioelements and relations enzymes) under the action of a complex of unfavorable factors (in particular – high temperature, humidity and other) cause damage to the cells of the human body. This gives grounds for an integrated approach to treatment and dispensary patients with tinea pedis activities if they work in hazardous conditions (miners).

Studied the content of ascorbic acid in foods of plant origin grown in Transcarpathia. The level of micronutrients were determined by direct chemical - analytical method of sanitary - hygienic laboratory. The results are compared with those of the vitamin content in other regions of Ukraine, the official table of the chemical composition of food products showed no difference in the contents of ascorbic acid in the products of different regions of Ukraine and in retrospective studies .

The actual questions of environmental safety in the context of ideas of global evolutionism taking into account modern tendencies and emerging new requirements to the livelihood and survival of humanity. Identified the importance of integrating political, economic, social and cultural components in the improvement of the system of ecological safety, and also for its renewal and progressive ways of its attainment.

In articles approaches to essence of money resources and monetary streams are considered. Approaches to definition of a monetary stream are defined. It is offered to classify monetary streams behind a kind of financial and economic activity. The interrelation between operational, investment and financial activity of the enterprise is established during movement of funds.

Research results on dynamic of macronutrients content in spring rape plants during vegetation depending on different fertilizers rates stated in this article. The macroelements content in plants of spring rape and its take up by plants were researched. The effect of fertilization on these indexes was determined. The increased of fertilizers rates improved macroelements contents in plant and its take up by plants. The nitrogen content in rape seeds was 3.27-3.96 %and this index in straw was 1.73-2.06 %.

Results of research on the influence of nitrogen fertilizers and biologically active compounds on forming of yield structure and biological yield of soybean on typical black soil are given in the article. It was established that increase of nitrogen fertilizers rates in whole has positive effect on soybean yield formation. But if application of nitrogen fertilizers at rate 60 kg/ha (on background of P60K60) favors to increase in yield the further increase of nitrogen fertilizers rate up to 120 kg/ha leads to reduction of this parameter. On research variants with application of high rates of nitrogen fertilizers because of absence of nitrogenize activity of nodules on soybean roots fixation of nitrogen from air did not occur and plants supplies with nitrogen only from mineral form. Inoculation of seeds together with application of medium rates of mineral fertilizers (N30-N60 on background P60K60) favors to significant increase in yield of grain of researched crop.

The article describes the main factors influencing the financial-economic stability. Particular attention is paid to the cyclical economic system and lifecycle of enterprises. The connection between variations in the level of financial-economic stability and stages of their life cycle was detected. Based on the research, the broader concept of "financial-economic stability" was revealed the essence.

Ukrainian LED Technology Developers would like to bring your attention to a new concept solution for LED application in illuminating devices using their patented variations and services, which include: - redesign of the structural unit, prototype creation, completion of pre-production testing in any EU country; - manufacturing facility design for LED illuminating lamps in EU countries followed by creation of joint manufacture in other countries throughout the world. The use of light-emitting diodes (LEDs) in illuminating devices have proven effective because of their advantages over the traditional illuminating lamps (mercury-vapor lamps, sodium vapor lamps, and metal-halide lamps). They have: - minimum energy consumption; - high average life; - high lumen output

Research of the state of the Landed code of Ukraine was conducted for period 2013 - 2014 years. It was set that the system of the rational use of earths must have nature protection, resource-saving, reproduction character and foresee maintenance of soils, limitation of negative influence on them, and also on the vegetable and animal world, geological breeds, aquatic sources and other components of environment. Public organs carry out necessary measures within the framework of the international, state and regional programs on the guard of earths. Depending on quality of earths, their values and locations appropriate certain status them. It is indicated in a state act, in what aims it is possible to use this concrete area. In an item 19 the Landed code of Ukraine the categories of earths are distinguished on the having a special purpose setting. Creation of the landed cadastre is one of the making landed reform in Ukraine and is the put right system of account and registration of low lands, that created most problems to the landed interests and землепользователям in Ukraine.

The formation of productivity maize sowing hybrid Kharkovskiy 295 MV under the applications of different norms of herbicide Trophy 90 was studied. It is found that the net productivity of photosynthesis of corn and the value of yield has a tendency to increase under the applications of 2.5 l/ha herbicide Trophy 90. Application of 1.5 and 3.5 l/ha has a smallest active effect on these index productivity of maize sowing.

The article discusses the concept of "mid-life crisis", presentation of foreign and domestic scholars on this phenomenon. Tne signs of crisis, its manifestation in focus, self-awareness, emotional sphere of the individual are shown. It presents an analysis of effects of the crisis in mid-life family and professional spheres of life of the individual. Characterized the effect of changes in the physical state to experience a mid-life crisis.

Investigated the basic problem of formation of the exchange self-regulation; analyzed the main trends in a system of self-regulation of forming relations in Ukraine; found that the absence of perfect legislation and underdeveloped stock market are fundamental barriers to introduce the effective self-regulation

The method of development of determined mathematical models describing the change in the equivalent mass of the guiding unit of pruning machine for beet tops from the roots with type "passive guiding unit - passive knife" under condition without dumping and damaging of roots during the process is given. Basing on the analysis the main structural and kinematic parameters of working parts are determined.

Highlighted research results concerning study of mineral fertilizers application on yield of durum spring wheat under conditions of right-bunk Forest - Steppe of Ukraine. It is established that under condition of right-bunk Forest-Steppe of Ukraine on typical black soil with low humus content by complex of quality indexes grain of 1-st quality class was obtained with application of high fertilizers rates - N90-120P90-120K90-120+N30IV.

In the article methodology over and results are brought prognostications of remaining resource, that are based on data, that it is got holographic methods. Theoretical principles are worked out and experimental researches are conducted with establishment of indexes of remaining

The article considers socio-economic assessment of the impact of regional factors on the labor-resource providing. Author determined the impact of regional factors and substantiated proposals to form the multifactor model for adequate and effective adjustment of labor-resource providing in line with the socio-economic development of the region and country. Due to the resulting multifactor model, which describes dependence between the level of socio-economic development of the region and the set of indicators of labor-resource providing, it can be concluded about the possibility of managed impact on socio-economic development of regions by adjusting labor-resource providing.

The most important phase of its economic activity, completing the process of circulation of capital - sales of products, goods, works and services. As a result of this process turns the social utility of product produced. It was proved that on account of the sale of products depends on the correct determination of the financial results of the company.

Highlighted features in the organization of the account of wages at the enterprises and budgetary institution, reasonably types of employee benefits, main directions of improving the organization of salary accounting in budgetary institutions on the basis of the allocation of new sub-analytical accounts and the development of appropriate informative tables.

This article describes the process for certification of employees of the Pension Fund of Ukraine marked the prospects of using computers to automate this process. Using the Unified Modeling Language UML the model of special information system is created. The use case diagram, classes diagram and activities diagram are built. The prospects of software implementation of the model are described.

The article presents and proves lingvodidactic model of teaching foreign scientific written speech to masters. The components of the structure such as learning goals, elements of subject learning, content components, teaching methods and learning outcomes control, are implemented in three stages: lingvo communicative stage, training speaking stage, and professional speaking stage. The authors prove the appropriateness of English pedagogical original sources study and analysis in order to develop final scientific speech skills when proceeding from linguistically and semantically simplest to more complex texts.

This article explores the need for change in the organization of the agricultural enterprises activity under global trends. The changes needed to ensure their competitiveness are outlined. The attention is focused on the specifics of the agricultural enterprises marketing activities under new conditions. Recommendations for domestic enterprises doing business in world agricultural markets are formed.

The most important phase of its economic activity, completing the process of circulation of capital - sales of products, goods, works and services. As a result of this process turns the social utility of product produced. It was proved that on account of the sale of products depends on the correct determination of the financial results of the company.

The article examines the artistic reinterpretation of the national history in V. Sosiura’s poem "Mazeppa". The author draws parallels between the historical events of Hetman Mazepa’s epoch and events of liberation struggle in Ukraine in the 20-s of the twentieth century, in which the author of the poem participated.

Methods to improve food properties of wheat are studied.The impact of agrotechnic of wheat farming, in particular, the conditions of mineral nutrition by different doses of fertilizers, and technological method as fractionation of the grain are established.

The category of health from the perspective of the importance of such components: capital, labour activity, demographic and socio-economic policy of consumption of economic resources are analyzed. It is proved that the category of health plays an important role in the system of socio-economic relations. Conceptual recommendations strengthening the health of the population are worked out.

The article highlights the issues of the modern state of formation of healthy lifestyles for children and youth. The features of the formation of a healthy lifestyle as a prerequisite of social formation of personality. Grounded socio-pedagogical influence on the formation mechanisms of healthy lifestyles and the optimal ways to implement the health effects of a young man system of physical culture and sports.