Issue #2 (Volume 17 2019)

The complication of the logic of educational web applications raises the issue of the effectiveness of the organization of their implementation. At the same time, efficiency, including pedagogical one, is connected among other factors with the technology of implementation of programs. When using as the main browser program, it is necessary to take into account its features, in particular, one-flow mode of execution of programs (scripts). Implementation of more complex algorithms in web applications delays the response of the application interface to user actions. This creates a discomfort for the user and, as a result, reduces the effectiveness of his work. Expanding the range of devices from which users access the Internet leads to the fact that mobile devices are more and more often used for learning as well. Therefore, another side of the problem is the impact on the quality of connection to the server. It is necessary to ensure the work of the program in case of interruptions in connection or reduce their impact. A solution to the problem may be the implementation of part of the calculations in the background. The article deals with the use of calculations in the background streams of the browser and caching control for educational web applications. Various ways of creating such streams and the peculiarities of their use are analyzed.

The analysis of strategic potential for development strategy aimed at the effective use of synthesized capital is fundamental to solving the urgent problems of increasing the well-being of the population and promoting economic growth. Given the analysis of existing approaches on the principles of consistency and complicity, a system of indicators was developed to assess the components of the region’s strategic potential: investment capital, innovation capital, infrastructural capital, entrepreneurial capital, ecological capital has been developed. The author proposed groups of indicators of human capital, intellectual capital and social capital of the synthesized capital that directly affect the identification of territorial capabilities and allow to create an effective development strategy. Using these indicators, it is possible to carry out component-wise and overall assessment of strategic potential in the effective use of synthesized capital of the region. The author’s methodology of strategic potential analysis is proposed, which can be used to assess the strategic potential of the region and to determine the effectiveness of using the resource support of socio-economic system. Region’s strategic component objective assessment presupposes evaluation in dynamics and under the conditions of capacity buildup. Region’s strategic potential development is based on the dynamic evaluation of strategic potential. For the justification of forecast data for groups of indicators of strategic potential for future periods it is possible to use modern software products that allow using methods of econometric analysis to process statistics and predict them based on given sample.

In the modern conditions of economic development management in Ukraine, forward and futures contracts allow for reducing risks of price fluctuations that are necessary for economic entities under growing inflation. The number of concluded deals with futures is constantly decreasing, which is influenced by the lack of legal regulation of the taxation of derivatives transactions in Ukraine. Therefore, the purpose of the study is to determine the directions of development of the tax and accounting system for forward and futures contracts. The subject of the study is the methodical provision of tax and accounting for forward and futures contracts. The theoretical and methodological basis of the research is the position of modern economic theory, legislative, normative and instructional documents on taxation. According to the results of the study, accounting and tax accounting for forward and futures contracts is included in the enterprise accounting system. The management of this system is carried out through the improvement of regulations that regulate at the legislative level the tax and accounting of forward and futures contracts. The authors found that at present, in Ukraine, the procedure for accounting for forward and futures contracts is not clearly regulated at the legal level in Ukraine. The analysis showed that the national accounting provisions (standards) contain insufficient information regarding the disclosure of such transactions in the entity’s accounting records. In order to solve these problems, an original systematization of accounting rules for forward and futures contracts based on international financial reporting standards is proposed. The systematization of regulatory accounting rules can be used in the development of methodological recommendations that regulate the accounting of forward and futures contracts in Ukraine. This will solve the problems that exist at this time in managing the development of accounting and tax accounting for forward and futures contracts.

Approximately a half-century after the end of colonialism few countries in Africa have established long-term stable democracies. Instead, the last 50 years have witnessed either repeated failures or even regression or departure from the path to democracy. This article seeks to examine why. It discusses the current continent-wide state of and prospects for democracy in Africa in light of leading theories on democratic development. Part one of the article examines the western concept of democracy for the purposes of definition and suitability for Africa. It then describes both the values and requisites for a democracy to exist, including the socio-economic and institutional structures required. The article then draws upon a unique database constructed here that examines the relationship between democracy, economic development, poverty, and GDP, among other cross-national aggregate data. The article concludes with what ta discussion of what factors seems to be missing to entrench democracy across Africa, and observations regarding the impediments remaining to forming democratic regimes on this continent.

Systematic analysis of the level of communication efficiency at an enterprise ensures its increased performance. Thus, it helps to establish long-term partnership relations with contact audiences and to form consumer loyalty in the external environment. As for the internal environment of an enterprise, the analysis of communication processes can reveal the “unformalized” relations between management and subordinates, determine the degree of autonomy of the individual units, evaluate the effectiveness of the feedback between the components of the management structure. It thus helps to establish effective communication processes within the enterprise. Therefore, assessing the effectiveness of communication processes at an enterprise is of particular significance. In view of this, the purpose of the article is to develop a methodological support for estimating the level of internal communications efficiency at the enterprise. The system of indicators for the internal communications assessment has been proposed, which includes quantitative and qualitative indicators and makes it possible to comprehensively assess the state and the level of internal communications efficiency. In order to assess the level of internal communications effectiveness, the methodological approach is proposed, which is based on the use of expert methods, taking into account logical rules for constructing functions of each element attribute and the process of internal communications. This methodological approach may be used at the industrial enterprises in order to determine the level of internal communications efficiency at the operating departments or at the enterprise as a whole.

Inflation is a complex economic phenomenon in terms of form, development and consequences. Inflation undermines the possibilities of the economic regulation mechanism, nullifies the efforts to carry out structural changes and restore destroyed proportions. The aim of the article is to construct a regression model of the factors influencing the inflation processes in Ukraine and determine the multiplier effect of each factor on the resulting indicator. The object of the research is the inflation processes in Ukraine in 2014-2018. Mathematical modelling methods have been used in the base of the analysis. A correlation-regression analysis of inflation factors in Ukraine was conducted in the article. As a result of research, the presence of inflation of propositions (charges) in Ukraine is well-proven, that was conditioned in a greater degree by the increase of cost of commodities and services of natural monopolies, devaluation of national currency and increase in average salary. The value of inflation multipliers of these parameters and their functional influence on the cost-of-living-index have been determined. The dependence of the increase of the average salary is set on the change of the level of the minimum one has been determined. The most optimal directions of stimulant fiscal and monetary politics for the increase of the efficiency of government regulation of inflationary processes in Ukraine have been offered.