Abstract. The growth of the constructive role of public financial control in management is a logical consequence of the modernization of the established system of state financial control and necessitates an update of the ideology and paradigmatic principles of state financial control. A retrospective review of the theoretical and practical aspects of the methodology and organization in the state financial control of Ukraine suggests that in the scientific environment these issues are studied extensively. However, despite the scientific and practical value of these works, the question of the possible modernization of the modern system of state financial control in the conditions of Ukraine's integration into the world economic system remains unresolved for the time being and is still the subject of lively discussions. The subject of the study is theoretical and methodological principles and methods for the implementation of state financial control, as well as the results of the activities of the State Audit Office of Ukraine for 2017. The purpose of the study is to substantiate the theoretical positions of the system of state financial control in Ukraine, to analyse the activity of the State Audit Service of Ukraine for 2017, and to suggest ways to improve it. To achieve the research goal, the following questions are addressed and solved: the analysis of the activity of the State Audit Service of Ukraine was carried out, based on the results of which the financial impropriety and state of its elimination for 2017 were described; the analysis revealed an increased attention to the organization of an effective system of financial control of budgetary institutions, the continuous improvement of mechanisms of management and control over budgetary funds. Method. To achieve the defined goal, a complex of general scientific and special methods was used: the method of system analysis and complex structures formalization; generalization and scientific abstraction; statistical method of data processing, grouping method. Results. However, despite the scientific and practical value of these works, the question of the possible modernization of the modern system of state financial control in the conditions of civilization and formation transformation of society through the establishment of paradigmatic principles of public audit, which are already typical of most highly developed countries of the world, remain in Ukraine today finally unresolved and still the subject of lively discussions. Conclusions. An important requirement for the construction of a modern system of state financial control at all levels of management is the implementation of control on the basis of ensuring a clear interaction and coordination of efforts of all participants in financial and budgetary relations to solve tasks of state financial control. The modern system of public financial control should be designed in such a way that it can be quickly and effectively adjusted to the solution of new challenges. Thus, only the complex realization of the meas...
Nowadays, the search for the effective tools in a sphere of personnel management are still on, and these issues is crucial especially for the Ukrainian enterprises. The article is aimed to analyze the effectiveness of staff as an element of the business-processes system of an enterprise. Among all the approaches the authors put their attention to evolutional and revolutional approaches to reengineering of the business-processes, and the key role of the personnel in these processes. Particular attention was given to the identification of personnel management essence in terms of business-process management, the pathways of optimizations of the business-processes, .and the main problems of HR-management that can be identified under the audit process. The case methodology was used to reveal the best practices in the improvement of HR-management system. Keywords: personnel, business process, analysis, enterprise, management.
The article presents the results of investigations of the influence of the relations of geometric parameters of the liquid and gas phases on the dynamics of parameters of anaerobic fermentation. It allows to assess the prospects of using internal energy resources, improving and creating new technologies.Phenomenological generalizations of theoretical positions that are in accordance with the laws of Archimedes, Henry, Pascal and the principle of superposition were used in the study for determining the motive factors and factors of resistance in the processes of saturation and desaturation of culture media. On the basis of the material balance, the possibility of evaluating the relations of the two material flows of CO 2 synthesized in the process of anaerobic fermentation is shown. The first one relates to the dissolved carbon dioxide in the liquid phase, and the second one is formed in a sealed, ingenious volume. The relationship between the pressure of the gas phase in the ingenious volume and the amount of dissolved CO 2 corresponds to Henry's law, as well as the solubility associated with hydrostatic pressure.The mathematical formalisations in the reflection of the pressures and influences on them of the relations of geometric parameters, the results of calculations and their graphical interpretations, from which there is a noticeable and important possibility of redistribution between the specified flows of CO 2 are shown. The latter is the basis for creating the energy potential of dissolved CO 2 in the liquid phase and simultaneously limiting the energy potential in the gas phase of the ingenious volume. The proposed mathematical models, related to the dynamics of reducing the concentrations of dissolved sugars relate to self-priming fermentation processes and allow us to move to estimating the energy potentials of circulatory circuits. It is shown that the energy potential of the latter in the form of CO 2 pressures is proposed to be used in desaturation modes with the subsequent transfer of the liquid phase to the unsaturated state due to the forced increase of pressure in the gas phase to activate fermentation processes with a decrease in the mass transfer resistance at the interface between the surfaces of the yeast cells and the liquid phase.
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