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CURRENT TRENDS AND PROSPECTS OF DEVELOPMENT IN UKRAINE AND THE WORLD

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The basis of the professional and practical activities of tourism industry specialists is the system of relations "people with people" [3, p. The characteristics of communication in the tourism industry are the direct contact of its employees and customers. Also, the communication process in the service sector has a spontaneous nature - it is almost impossible to predict the content of the customer's message (request for information, complaint, request or advice) and the form of its expression.

Taking into account such characteristic features of the tourism market as internationalism and its continuous dynamic improvement, the emergence of new trends in the world and, as a consequence, the need for recognition and adoption of international experience. They take place in the form of business negotiations with foreign tourist operators, service providers, presentations of their tourist product at the international level, advertising, adoption of modern world experience and much more. In conclusion, the tourism industry requires additional skills from specialists - to understand the views and thoughts of representatives of other cultures, to correct their behavior, to overcome conflicts in the communication process, to accept the existence of different values, norms of behavior. [1 p.

Знання мовного етикету, норм використання вербальних і невербальних засобів спілкування, особливостей їх застосування в інших національних культурах сприяє встановленню довірчих і дружніх стосунків з діловими партнерами, працівниками і споживачами туристичної індустрії. Незважаючи на стабільні темпи зростання на рівні 4,1% у 2017 році, у 2018 році очікується невелике зниження до 3,1% через невизначеність на світовій арені. У зв'язку зі зростанням напруженості у відносинах між Китаєм і Південною Кореєю уряд Китаю обмежив продаж турів в Південну Корею - в 2017 році країну відвідало на 39% менше громадян Китаю.

Онлайн-продажі подорожей у Великій Британії стабілізувалися в 2015 році і, як очікується, становитимуть не більше 70% від загального туристичного ринку країни в період між 2017 і 2022 роками, при цьому офлайн-продажі становитимуть 30% [3].

НАЦІОНАЛЬНА БЕЗПЕКА І ОБОРОНА В УМОВАХ КРИЗОВИХ ЯВИЩ

NATIONAL SAFETY AND DEFENSE UNDER THE CONDITIONS OF CRISIS PHENOMENA

ЕКОНОМІКА СІЛЬСЬКОГО ГОСПОДАРСТВА І АПК

ECONOMICS OF AGRICULTURE AND AGRO-INDUSTRIAL COMPLEX

Тільки таким чином можна ефективно трансформувати сільськогосподарське виробництво, стимулювати малих і середніх аграрних підприємців та забезпечити вихід на світову арену, що надзвичайно важливо для нашої країни з її величезним потенціалом як аграрної країни [1, С. 15]. ]. Режим доступу: http://www.new.belproduct.com/novosti/mezhvedomstvennyy- koordinazionennyy-sovet-po-problemam-pitaniya-pri-nan-belarusi1.

ECONOMICS OF INDUSTRY

ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ДЕРЖАВНОГО УПРАВЛІННЯ ТА МІСЦЕВОГО САМОВРЯДУВАННЯ

LEGAL PROVISION OF STATE ADMINISTRATION AND LOCAL SELF-GOVERNMENT

ФІНАНСИ, БАНКІВСЬКА СПРАВА, СТРАХУВАННЯ SECTION 16 FINANCE, BANKING, INSURANCE

Employees pay part of their income to the insurance fund, which entitles them to use the services of the future fund in the amount corresponding to the accumulation in the insurance fund. The first type of compensation for lost income related to the occurrence of an insurance incident at work includes the payment of a daily allowance, which is not less than 60% of the average daily wage or 250.52 euros per day [3]. The amount of the disability pension depends on the amount of income the victim received before the accident.

In addition, there is the practice of applying additional social contributions from 25 to 200% of the size of the standard rates of social insurance against accidents for employers who do not adhere to the norms and values ​​established by the government of the country to ensure safe to guarantee safety. working conditions for hired employees. Although France's social security system is considered one of the most difficult among European countries, it still guarantees the existence of a system of social insurance against accidents at work and occupational diseases within the framework of the general social insurance system. Features of the practice of social defense financing in different countries of the world / L.

The results of the research show that the financial control department has positive effects on business performance. The analysis of the presentation directions in the analytical reports of international companies has shown that for the control of financial activity, the main indicators give a positive effect. However, at the moment there is no uniform approach to the selection of analysis directions and key indicators.

According to the results of the research of analytical reporting of the companies Apple, Nestle, IBM, Microsoft, the directions of financial performance analysis are generalized (Table 1). Analysis by segments* - analysis of the growth of the company's activities on the market by segments;. Thus, the system of indicators that we received enables its integration into the financial planning system.

Such administrative innovation will provide an opportunity to create a complete approach to strategic financial management according to the company's activity. The interrelationship between the quality of the company's management and the profitability of the activity of the joint stock company and the level of meeting the requirements of the investor is available, the image within strategic planning. The results of the joint research «ISS» (Institutional Shareholder Services) and Georgia State University show that for joint-stock companies with the best level of corporate governance, even the smallest profitability of investments is 18.7% and 23.8% more, respectively, than at issuers with the low level of corporate governance [5].

Thus, the quality of corporate management is defined as the limit within which the set of features of the system of internal and external mechanisms of corporate management meets the requirements of the investor and other stakeholders [6]. Therefore, the offered system is relevant for operational and strategic financial planning and requires further development of the boundary standard of indicators.

Table 1  Analyses’ directions and indicators for financial controlling in corporations
Table 1 Analyses’ directions and indicators for financial controlling in corporations

НАУКОВЕ ВИДАННЯ

ЕКОНОМІКА, ОБЛІК, ФІНАНСИ ТА ПРАВО

СУЧАСНІ ТЕНДЕНЦІЇ ТА ПЕРСПЕКТИВИ РОЗВИТКУ В УКРАЇНІ ТА СВІТІ

Збірник тез доповідей Міжнародної науково-практичної конференції

29 вересня 2018 р.)

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Table 1  Analyses’ directions and indicators for financial controlling in corporations
Table 1 set up according to sources [1; 2; 3; 4]

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