Innovative technologies and scientific solutions for industries. 2017. No. 1 (1) 124 UDC 338.24 N. CHEKH, I. VINNYK REGULATORY ENVIRONMENT OF BUSINESS ACTIVITIES IN UKRAINE The subject of this study is the tools used by the state that create the regulatory environment for business activities in Ukraine. The goal of the article is to analyse the regulatory environment of Ukrainian enterprises, to reveal the conditions in which they operate on the basis of the study of legal regulations and requirements as well as on international ratings based on social surveys of Ukrainian society. Objectives: to review the regulatory environment, to study the status of the permitting system, the control system (inspections), technical regulation, the tax system and legislative acts. General scientific methods used are: methods of empirical research (observation, comparison, visual-graphic methods), method of system analysis, induction, deduction, specification. The following results are obtained. Regulation can be defined as the policy of influence based on understanding the nature of the object to which the regulation is directed, and on the well-defined perspective of the image of this object, which is planned to be achieved with the help of certain regulators. The main such regulator of activity of business entities is the state. Considering Ukraine's place in the rating study of the International Finance Corporation of the World Bank "Doing Business-2017", the main conditions of business practices of Ukrainian enterprises and the state's influence on business environment have been researched. Although Ukraine's place in the rating has risen one point (the 80th place) compared to the previous year, according to certain parameters our state significantly lags behind both leading and neighbouring countries. This includes, in particular, obtaining building permition, difficulties in closing down of business and global commerce. Ukraine even did not find itself in top hundred according to these parameters. However, in such areas as permitting system, inspection system, technical regulation there are significant changes aimed at simplifying basic procedures and reducing regulatory pressure. Conclusions. Despite these innovations, there still exists bureaucracy, frequent changes in legal regulations and requirements and their imperfections in general. As a result, corruption and shadow economy still affect Ukrainian enterprises. The reduction of overregulation of domestic enterprises activities should become one of the main measures for creating optimal conditions for business in Ukraine.

In the conditions of an unstable economic environment, the main task of the management of enterprises in the construction industry is to adapt the changing of the external conditions and the reducing of negative factors influence on the activity and its financial results. The uncertainty of the influence of environmental factors and the lack of opportunity to make a reliable forecast of economic processes in the industry give rise to risk. The uncertainty factor has a significant impact on the activity of construction companies, which determines the urgency of the task of increasing the effectiveness of risk management at all stages of the life cycle of construction products. The subject of the study in this paper is the peculiarities of the activities of construction enterprises and their economic security. The construction industry is the core of the entire national industry, in comparison with other types of economic activity; it has a number of advantages, namely: consolidation, real estate, capital intensity, material content, duration of creation and operation, etc. Compared to many other industries, construction is a specific type of design industry with certain characteristics that affect the characteristics of the built-in products, the modes of production and industry. The objective of the article is to identify the main risks of the economic security system of the construction company and analyze the ways of their identification and evaluation. The purpose of article is to identify the main risks of the economic security system of the construction company and analyze the ways of their identification and management. The goal of this research is to develop an author's approach to classifying the risks of economic safety of construction industry enterprises and to develop recommendations on identifying and managing risks. Using the general logical-analytical methods, this article explores the nature of the characteristics of the enterprises of construction and industry of various types of risks associated with it. As a result, the authors proposed to distinguish legal, financial, architectural and construction (production), natural (ecological) and risks on the real estate market as the main risks of economic safety of the enterprises of the construction industry. Conclusions regarding the main features of the activity of construction enterprises and nature of risks in their functioning are made.

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Харківський національний університет міського господарства імені О.М. Бекетова, Україна ЗАБЕЗПЕЧЕННЯ ІНФОРМАЦІЙНОЇ БЕЗПЕКИ БУХГАЛТЕРСЬКОГО ОБЛІКУ ПІДПРИЄМСТВА В даній статті проаналізовано теоретичні основи інформаційної безпеки бухгалтерського обліку підприємства. Проаналізовано основні види потенційних загроз інформаційній безпеці та джерела цих загроз. Сформовано рекомендації щодо заходів підвищення рівня інформаційної безпеки та забезпечення захисту бухгалтерської інформації.