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1

Genesis and prospects of the Ukrainian stock market

100%
Melekh Y.
Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
|
2011
|
issue 10
17-24
EN
The article examines the formation and development of the Ukrainian stock market from 1991 to present. The author defines specific characteristics of the stock market in Ukraine, such as: the advantage of the primary market, issue of shares, a small proportion of the stock market, lack of awareness of investors about the debt securities, low guarantees on income payments on securities. The dynamics of financial instruments trading and index PFTS in recent years are analysed. The author also suggests ways of strengthening the competitiveness of the Ukrainian stock market: development of a comprehensive national strategy of economy capitalization of priority industries and enterprises; amending the current legislation to ensure effective state regulation of companies and industries and the formation of transparent property rights; development of a realistic long-term strategic plan for the economy and its individual sectors and enterprises for 15–20 years. At the same time, establishment of innovative model of development to set priority areas with regard to WTO accession and requirements to adapt to EU standards; ensuring transparency of companies’ financial reporting, timely publication and disclosing all required information on their activities; improvement of the implementation of agreements and tracking the ownership of securities.
2

The procedure of tax planning in Ukraine

100%
Melekh Y.
Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
|
2011
|
issue 11
99-109
EN
In the article a review is made of the content of tax planning procedure as one of the functions of financial management of a company whose goal is the optimization of taxation with the requirements of civil and tax legislation of Ukraine. The author has researched the features of entity and its basic criteria for optimization — legitimacy, reliability, rationality, autonomy, professionalism and efficiency. The research establishes the basic principles of optimization of taxation of companies and defines its stages and types of risks that affect the increase in taxation: information, process, environment, reputation.
3

Intangible assets in industrial enterprises of Ukraine: The problem of recognition in financial reporting

100%
Melekh Y.
Studenckie Prace Prawnicze, Administratywistyczne i Ekonomiczne
|
2012
|
issue 12
25 - 36
EN
The article examines the essence and types of intangible assets, conditions of recognition by national and international accounting standards, a list of objects of intangible assets, which are currently not recognized by Ukrainian enterprises. In the research conditions of intangible assets were also examined; recording on the balance sheet, in particular a possibility of their identifi cation, potential future economic benefi ts and restricting access of counterparties to these benefits, and reliable estimation of the object.
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