Problems of modern science ∙ Fadette editions ∙ Namur, Belgium ∙ 2018 Current directions of scientific research Collection of scientific articles Submitted for review in Conference Proceedings Citation Index - Social Sciences & Humanities (CPCI-SSH) Verlag SWG imex GmbH Nuremberg, Germany 2018 2 Problems of modern science ∙ Fadette editions ∙ Namur, Belgium ∙ 2018 Verlag SWG imex GmbH, Nuremberg, Germany Current directions of scientific research Reviewers: Czempas Jan, Doctor Hab. in Economics, Professor, University of Economics in Katowice (Poland) Dr. Parikshat Singh Manhas, Ph.D, Director of School of Hospitality and Tourism management, Professor in The Business School University of Jammu (Jammu & Kashmir, India) Science editor: Drobyazko S.I. Ph.D. in Economics, Associate Professor, Doctor of Science, honoris causa, Professor of RANH Current directions of scientific research: Collection of scientific articles. - Verlag SWG imex GmbH, Nuremberg, Germany, 2018. - 220 p. ISBN 978-3-9819288-8-2 Collection of scientific articles published is the scientific and practical publication, which contains scientific articles of students, graduate students, candidates and doctors of sciences, research workers and practitioners from Europe, Russia, Ukraine and other countries. The articles contain the study, reflecting the processes and changes in the structure of modern economy and state structure. The collection of scientific articles is for students, postgraduate students, doctoral candidates, teachers, researchers, practitioners and people interested in the trends of modern economic science development. ISBN 978-3-9819288-8-2 © 2018 Copyright by Verlag SWG imex GmbH © 2018 Authors of the articles Problems of modern science ∙ Fadette editions ∙ Namur, Belgium ∙ 2018 3 CONTENT NATIONAL ECONOMICS AND MANAGEMENT .....................................................................6 Marek Garbowski. MAIN PROBLEMS IN IMPLEMENTATION OF EU ANTI-CRISIS PACKAGES IN THE SECTOR OF POLISH COOPERATIVE BANKS............................................ 6 Maharramov E.M. MODERN ASPECTS OF DEVELOPMENT OF BUSINESS IN THE AGRARIAN SPHERE OF AZERBAIJAN.......................................................................................... 14 Galinovsky D.S., Ugodnikov K.V. ANALYSIS OF THE MARKET CONDITION OF NON- GOVERNMENTAL PENSION FUNDS.............................................................................................. 18 Peter Mitev. CHAIN ALLOCATION OF MONEY IN THE VERTICAL SYSTEM STRUCTURE OF THE ECONOMY............................................................................................................................. 21 Tsoy M. P., Berdiqulov A. M., Siddikov M. Y. FOREIGN ECONOMICИACTIVIITY OF THE STATE FOR THE SUSTAINABLE DEVELOPMENT OF THE ECONOMY............................... 25 Valentyna Cherviakova. CAPITAL OUTFLOW FROM UKRAINE: CAUSES, DIRECTIONS AND CONSEQUENCES ...................................................................................................................... 29 WORLD ECONOMY......................................................................................................................33 Mutafchieva-Bakalova V.L. POSITION AND ROLE OF THE LOW-COST AIRLINES IN THE AIR TRANSPORTATION IN EUROPE............................................................................................. 33 Serpukhov Maksym. USE OF TRADE BARRIERS IN INTERNATIONAL TRADE AND THEIR IMPACT ON GLOBAL EXPORT........................................................................................................ 36 ENTERPRISES ECONOMICS AND MANAGEMENT.............................................................44 Jarosław Kaczmarek. THE ATTRIBUTES OF PRODUCTION MESOSTRUCTURE IN TERMS OF ITS COMPETITIVENESS.............................................................................................................. 44 Shchurovska A.Yu., Misyul Dmitry. IMPROVEMENT OF METHODS EVALUATION OF ECONOMIC EFFICIENCY AND RISKS OF INVESTMENT PROJECTS OF TELECOMMUNICATION SPHERE ENTERPRISES...................................................................... 55 Ratkovskaya I.A., Myasnikova S.V. DEVELOPMENT OF PROFESSIONAL COMPETENCE OF YOUNG PROFESSIONALS IN THE FIELD OF PERSONNEL MANAGEMENT................ 59 Uvarova Anastasiya. IMPROVEMENT OF ORGANIZATIONAL AND ECONOMIC LOGISTIC ACTIVITIES SUPPORT OF A TRADE ENTERPRISE..................................................................... 63 Filatova M.V. THE DIRECTIONS OF DEVELOPMENT OF THE INDUSTRY OF FOOD OF THE REGION IN THE CONDITIONS OF THE INDUSTRY 4.0 .................................................... 66 PRODUCTIVE FORCES DEVELOPMENT AND REGIONAL ECONOMY ........................70 Jelena Markovic, Jasmina Stojiljkovic, Gordana Bogdanovic. EFFECT OF TEMPERATURE CHANGE IN ENVIRONMENT FOR THE PERIOD FROM 2015-2017 IN THE CITY OF VRANJE ................................................................................................................................................. 70 MONEY, FINANCE AND CREDIT..............................................................................................77 Goncharova M.V., Kunitsyna K.A. PROBLEMS AND PROSPECTS OF DEVELOPMENT OF CREDIT OPERATIONS OF COMMERCIAL BANKS .................................................................... 77 Kosonogova Ekaterina, Kozlov Leonid. INVESTMENT STRATEGIES AT FINANCIAL MARKETS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT OF CORPORATIONS81 ACCOUNTING, ANALYSIS AND AUDIT ..................................................................................85 Eleonora Stancheva-Todorova, Iliyana Ankova. ARE ACCOUNTING EDUCATORS READY FOR TEACHING IFRS 15 REVENUE FROM CONTRACTS WITH CUSTOMERS?................. 85 Vydryhan O.V., Popovich O.V. THE DIFFERENCE BETWEEN FINANCIAL LEASE AND LEASING ............................................................................................................................................... 97 Kashperska A., Сhebakova Р. FEATURES OF THE ORGANIZATION OF INVENTORY ACCOUNTING IN PHARMACY ESTABLISHMENTS ................................................................ 100 Lutsyk Yuliia. DEBTOR DEBT IN GOVERNMENT ACCOUNTING SYSTEM........................ 105 4 Problems of modern science ∙ Fadette editions ∙ Namur, Belgium ∙ 2018 Taigashinova K.T., Yerzhanov A.K., Dauzova A.M. DEVELOPMENT OF LOGISTICAL SYSTEM AND ITS EFFECT ON THE ACCOUNTING ................................................................. 108 TAXATION AND ACCOUNTING SYSTEM ............................................................................113 Voloshan Iryna. EXPORT OF GOODS FROM UKRAINE: CURRENCY REGULATION AND FEATURES OF ACCOUNTING........................................................................................................ 113 V. Tkachenko, V. Goncharov, M. Shevchenko, O. Drozniak, S. Zakharov. STRATEGIC PLANNING FEATURES OF THE TAX POTENTIAL TO ENTERPRISES ................................. 118 ECONOMIC SECURITY OF BUSINESS ENTITIES ..............................................................121 Panteleimonenko A.A., Sobchak A.M. ACTUAL PROBLEMS OF FOREIGN DENTISTRY ON FOREIGN MARKETS OF DENTAL SERVICES AND THEIR EXPERIENCE ON SOLUTION TOWARDS COOPERATION............................................................................................................ 121 MATHEMATICAL METHODS IN ECONOMY......................................................................125 Yadigarov T.A. oglu, Aghazadeh Z.S. oglu. EVALUATION OF FACTORS AFFECTING TO SMALL BUSINESS ............................................................................................................................ 125 Nadiia Yushchenko. DEVELOPMENT OF MODELS AND METHODS OF OPERATIONS ANALYSIS IN THE MILITARY FIELD.......................................................................................... 129 LAW ................................................................................................................................................133 Dina Bajraktarević Pajević, Marija Lučić-Ćatić, Muamer Kavazović. CHARACTERISTICS OF THE B&H’S SYSTEM OF SANCTIONING LEGAL PERSONS............................................ 133 Barasheva E.V., Zedgenizov I.I., Vlasova E.L. INTERNATIONAL COOPERATION IN CRIMINAL PROCEEDINGS............................................................................................................. 145 TOURISM ECONOMY ................................................................................................................148 Desislava Varadzhakova. ANALYSIS OF THE HOSPITALITY INDUSTRY IN VELIKO TARNOVO REGION (BULGARIA)................................................................................................. 148 Natalyay Bielousova. ANALYSIS OF THE READINESS OF TRAVEL AGENCIES OF UKRAINE TO WORK WITH INCLUSIVE TOURISTS................................................................. 151 MANAGEMENT ...........................................................................................................................154 Nadya Mironova. DO WE RESPECT THE BUSINESS ETIQUETTE RULES IN BULGARIA? ............................................................................................................................................................... 154 Bondarenko S.M. IMPROVING THE ACTIVITIES OF ENTERPRISES BASED ON ТQМ AND ЕFQM.................................................................................................................................................... 158 Kazimova E.R., Aliyeva R.S. ROLE OF THE EFFECTIVE LEADER IN THE SOLUTION OF CURRENT