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Vol. 25 (64). № 4. 2012
Economy and Management

Bantysheva A.L.
Modern peculiarities of taxation in tourism industry
The article describes the peculiarities and complexity of modern tax system of tourism industry in Ukraine. The risk of further development of some existing initiatives in tax laws is described. The basic directions of legal regulation need to be improved and the potential effects of their implementation are considered.

Belopolskaya T.V.
Methods of self-organizing and perspective financing in management of рroduct - economics systems
The features of management by the рroduct-economics systems on the base of principles of financial self-organization are considered. Essence of mechanism of financial self-organization and perspective financial planning of structural subdivisions of the system is specified. A production function is certain, that takes into account the features of management by the capital of corporation

Bessonova A.S.
Enhancement of cooperative interaction of tourism enterprises in the creation of cluster of ski tourism and recreation
The problems of lack of cooperation and poor communication between the enterprises of tourism industry of Crimea are considered in the article. The importance of creation of cluster of tourism and recreation for the development of winter tourism is emphasized. The mechanism of creation of organizational structure of cluster is developed; the functional responsibilities of cluster members are considered. The importance of motivation and interest raise of enterprises for the joint problems solution in the field of ski tourism and recreation in the region is emphasized.

Vergun M.A.
Structure and factors of development of investment potential of High Schools in conditions of market economy
The article deals with the determination and study of the structure of the investment potential universities with regard to peculiarities of contemporary socio-economic situation in Ukraine.

Vershіtsky A.V.
The development of outsourcing and virtualization of enterprises in tourism infrastructure
New forms of tourism enterprises and tourism infrastructure are analyzed. The categories of enterprise virtualizationin tourism industry and infrastructure are considered, the matrix of outsourcing competencies is presented, the tendencies in demand changes for tourist services in Ukraine and AR of that lead to the introduction of new organizational forms of enterprises are considered and analyzed.

Vorotintsev V.A.
Billing system, as the basis of CRM-system heat supply companies
Consider theneed for implementation of billing systemas a keyelement ofcustomer-oriented strate gyheating enterprises. The basic blocks billing system and functional subsystems of these blocks.

Vyazovyk S.M.
Theoretical and methodological approaches to the economic crisis research
Genesis and main approaches to the interpretation of the economic crisis essence is reviewed, the author'sinterpretation of the concept is given in the present analytical review of foreign and domestic literature. New approaches to the economic crises research are proposed and compiled taking into account the world crisis of 2008-2009.A classification of approaches to the economic crises research is given.

Gordienko L.A.
Influence of the subsystem "population" on social and economic development of region
In article sights of domestic and foreign scientists concerning interpretation of the term "region" are considered. Interrelations of an element "population" with other elements of regional social and economic system are proved. The analysis of influence of a population on the basic parameters of development of concrete region - a total product and incomes of the population is executed.

Gorovets N.A.
Development and reform of the Ukrainian depository system
In the article are discussed the prerequisites for the establishment and development institutions servicing securities turnover in Ukraine, identify problems and identifies methods of reforming the National Depository System in accordance with international standards and experience in building depository systems in the developed world.

Dikhtyar A.I.
Innovativeness and informative accompaniment in tourism
Answering is analysed to the world calls and national interests of task of the informatively-innovative becoming of tourism in Ukraine and Crimea.

Dobrovolskaya O.P.
Analysis of the implementation of Internet-marketing in the tourist market of Crimea
In the article were analyzed the trends of tourist services market of Crimea. An algorithm of assessment the efficiency of tour agency`s website was developed. There were defined the directions of improvement of information resources of tour agencies as one of the stages of modernization recreation sector in Crimea.

 Dobrovolskaya O.P., Koldina A.Y., Tsaruk O.V.
Analysis of the Organizational and Legal Aspects of Regulation Tourism Industry: Domestic and Foreign Experience
The organizational and legal aspects of management by tourist branch in Ukraine are considered. Analyzed the management model of tourist industry in foreign countries. There is substantiated the optimal model of management of the tourism industry in Ukraine. Proposals were developed in the sphere of state regulation of tourism in Ukraine at legislative and institutional levels.

Donets O.V.
Stage of the social infrastructure of the agricultural sector of Ukraine and Crimea
The present stage of nonproduction (social) infrastructure of the agricultural sector of Ukraine and Crimea is analyzed.

Yshenko S.V.
Identification, diagnosis and measurement’s practices of enterprises’ investment risk
The problem of efficiency‘s increase of investment resources used in modern conditions in the raised level of uncertainty in the financial markets, is one of key in investment risk formation. The solution of this problem can be find-out in developing by a system methods of research on risks process of implementation of any investment project. In this article the main intrinsic characteristics and features of the used of quantitative and qualitative methods of risk assessment are word-out, their positive and negative position are revealed, and the comprehensive integrated approach to identification, diagnostics and measurement enterprise‘s investment risk is offered.

Kramarenko V.I.
The conceptual basis of accounting in a society oriented market economy
The theory and methodology of accounting and cash management in a modern market economy are examined in the article.

Matsova A.S.
Theoretical Aspects of Formation of Sustainable Development of an Enterprise
In the article, the basic approaches to defining of the definitions of sustainability of an enterprise, and sustainable development of an enterprise are analyzed; the definition ?sustainability of an enterprise? is specified, the ways of formalizing the problem of sustainable development are considered.

Nekhay V.V.
Strategic alternatives to the existent systems of sale. Innovative approach
In the article the strategic value of innovations is certain in organization of marketing for the improvement of sale the products of enterprises of agricultural engineer, direction of decision of organizational questions of activity of organizations of the consolidated marketing.

Onischenko S.
Сluster model integration of transformation sanatorium and health institutions
In the article was made comparative and semantic analysis of possible configurations of association on the basis of fundamental principles, which showed a preference for the cluster forms of association of spa businesses.

Plakhotnik E.A.
Formation of effective system of budgeting in social and economic systems of network economy
The question of synthesis of the effective system of budjeting taking into account the features of network principles of co-operation in the socio-economic systems is considered in the article.

Podsolonko V.A.
Innovation strategy of employment increase in the recreation region based on development of small business
The materials of the development analysis of small business in the cities and districts of the Autonomous Republic of Crimea are presented. The substantiation of the strategic importance of a new approach to marketing is provided, that allows to provide the search and identification of development reserves for the small business and to create new working places.

Reznikova N.V.
Transformations in the role of the dollar under shifting US global leadership
The article reveals the effects the global financial crisis had on the US dollar position; it examines the macroeconomic factors determining the shifting role of the American currency in the multipolar international monetary system and analyzes the dollar‘s prospects taking into account the weakening US global leadership.

Reznikova O.S.
System of protection in a context of the high prices for the foodstuffs: development and realization of programs of food deliveries
In work features and laws of formation, character of demand of the population on milk and dairy production are determined. The methodical campaign by definition of size of a consumer demand for milk and dairy products city and countrymen (is proved in view of specificity of consumption of each group of the population) which allows to determine the general requirements of the population for dairy products.

Treshevsky U.І.
The choice of strategies of innovative development of the regions on the basis of virtual clustering
The authors propose a method for choosing a strategy of innovative development of the regions on the basis of the virtual cluster engendering fairly uniform nye of administrative-territorial units. The generality of the basic parameters of the innovation development can make an informed choice of strategic priorities.

Yagupova E.A.
Мortgage: how to get the real estate abroad
In the offered article we will talk about the most demanded and popular property which our compatriots wish to obtain a mortgage abroad.

Les connaissance et les compétence du client revues par le « Marketing Quantique » : la co-creation est possible !
La mise en jeu de la compétence du client dans un processus de marketing de co-création retrouve quelques incohérences avec la logique-même de la notion de la compétence. Une vision de la compétence basée sur la mobilisation des ressources du client nous précise déjà mieux ce processus, mais encore peu exploré quant à l‘activation des ressources microscopiques du client, notamment celles de ?connaissances‘ et ?olfactives‘. Or, la modélisation de la Physique Quantique qui s‘est déjà retrouvée avec ce genre de problèmes face à « l‘intrication d‘éléments infiniment petits », nous amène à revisiter la typologie des compétences du client selon le principe quantique et d‘élaborer les discussions autour du concept baptisé le « Marketing Quantique ».

Zaharova K.V.
The Ensuring Of Effective Development Of Integration Associations Of The Autonomous Republic Of The Crimea Tourist Enterprises
In the article organizational aspects of ensuring integration associations in the tourist sphere of ARC are considered. The analysis of conditions and preconditions of formation of integration associations in tourism is carried out. Efficiency of functioning of these associations in the tourist sphere of ARC is proved. The concept of state regulation of integration associations of the tourist enterprises in ARC is offered.

Kartashevkaya I.F.
Theoretical aspects of the organizational-economic controlling mechanism of the tourist complex
A tourist complex is соnsdered as a cluster socio-economic model. On the basis of international experience structural and organizational approaches of change of existent control system cnange are offered in tourism on the example of the Autonomous Republic of Crimea.