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EN
Liberalization and deregulation in a globalized financial market narrowed the possibility of financial institutions' supervision. Risk assessment of particular investments was aggravated. Investment banks have a large impact on the stability of the financial system and their collapse could cause a crisis even in a stable economy. In addition, the speed of information transmission and the scale of linkages between entities facilitate the spread of crises. Currently, the world faces the greatest financial crisis since 30's of the twentieth century. It caused not only the collapse of financial markets, but also translated into a weakening world economic situation and may lead to recession in many countries. The outbreak of the crisis also exposed all the weaknesses of the financial sector. Recklessness and greed of financial institutions led to many errors in their management. Overriding objective was the desire to maximize profits, not attaching due attention to risk assessment. In order to restore liquidity and confidence in the market, the largest central banks around the world have decided to take emergency action, and the governments of many countries have developed programs designed to spur economic growth. The most controversial was the plan to rescue the U.S. financial sector developed by secretary Paulson. It assumed the allocation of 700 billion U.S. dollars of public funds to support private institutions, largely responsible for the outbreak of the current crisis.
EN
The article is devoted to topical issues of adequate damage compensation caused by pollution of the environment. The basic principles for damage compensation are tackled. Incorporating current realities in the sphere of nature use, a new principle «the future generation pays» is suggested. The practice of legal liability, aimed at damage compensation on the example of the Sumy region is analyzed and structural and logical scheme for it compensation is suggested.
EN
The essence of environmentally dangerous events – disasters are considered in the article. The classification of disasters on different grounds is doing. Within this classification the urbanized, the natural and the socio-economic environments and its components are analysed. In the article we systematized the sources and factors of impact of natural disasters specific to industrial zones. The systematization of parameters of influence industrial accidents/disasters specific to industrial zones is performed. The analysis of the composition, structure and characteristics of the "environmentally dangerous events – the environment" is conducted. New approaches to ensure the safety of the environment and protect the public and tasks that can be solved within the framework of these approaches were suggested. The essence of damage caused ecological disasters to the business environment is also considered.
EN
This paper deals with the problems of recognition and balancing of intangible fixed assets in an enterprise. The attention is given to the amount of intangible assets that is not included in company financial statements (balance sheet). These assets are usually produced in an enterprise and are not intended to sale. Identification of these assets is very difficult because it is impossible to allocate economical benefit arising from them. The aim of the paper is to find out the consequences of non-recognition of intangible assets for financial statements, the amount of balance sheet and the profit or loss of a company.
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