The number of sports programs in the world to promote various integration processes is growing rapidly. Physical activity and sport, and football in particular, are an excellent strategy for dealing with the various resettlement challenges of refugee children and youth (Stura, 2019; Anderson et al., 2019; Robinson et al., 2019; Svensson & Woods, 2017; UN Refugee Agency, 2019). Scientific problem question: how are the social skills of refugee children and youth developed in a group of football activities? Aim: to analyze the concept of social skills development in a group of football activities for refugee children and youth and to identify problems of social skills development. Objectives of the research: To highlight the peculiarities of physical activity of refugee children. To reveal the role of social skills in the development of social skills of refugee children through physical activity in the integration process. To analyze the results of the practical evaluation of the football program “Football3” developed by the international network “STREET FOOTBALL WORD”. The result: Football has always been closely linked to the phenomenon of forced migration worldwide. Football or physical activity has the incredible power to help shape the future and give hope to refugee children and youth living in other countries. The study revealed that the development of a football program and the productivity of practical efficiency were determined by the service provider's experience in volunteering abroad as a football coach using the Football3 method. According to informants, the stability of the structure of the football program emerged after the third season.

The research was conducted on the basis of the analysis of the current legislation, statistical data of the state authorities of Ukraine and program documents containing strategies of development of electric power industry of Ukraine and Poland. The purpose of the work is to determine the directions of developing the public mechanisms of financial support in electricity of Ukraine and Poland within cross-border cooperation. The study is logically built in terms of coverage of three areas, in particular, the analysis of the domestic electricity market of Ukraine (which conducts a critical analysis of the structure and volume of electricity in the UES of Ukraine); analysis of the compatibility of the principles of Ukrainian electricity legislation with the principles of the third EU energy package (which focuses on maintaining certain elements of non-market pricing that distort competition in the new model of the electricity market of Ukraine) and the imperative of cross-border cooperation between Ukraine and Poland which outlines them main tasks in the field of law and economics, the solution of which is necessary to create a transnational exchange market of Ukraine  and Poland in the implementation of the Energy Strategy of Ukraine in the context of integration of the UES of Ukraine with the European energy system). The results obtained allow to determine the effective directions of public administering financial support of cross-border cooperation between Ukraine and Poland in electricity and possible forms and directions of its implementation.

The study deals with the scientific substantiation for identifying objects of accounting in activities of non-banking financial institutions related to initial monitoring and valuation. The attention is focused on the process of identifying objects of accounting in activities of pawnshops, as a non-banking financial institution, with the aim of developing methodological support for the accounting in pawnshops as well as requirements for pawnshops regarding organizational issues (compliance with legislation on financial services; inclusion in the State Register; internal rules or provisions governing the rendering by the pawnshop of financial and related services; compliance of the foundation documents of the pawnshop with the requirements of the law; presence in the full name of the pawnshop of the word "pawnshop", etc.) as well as personnel issues. In addition, objects of accounting in pawnshops, including general and special objects of accounting, are identified and differentiated. Moreover, it is УДК 657:657.6:336.734 JEL Classification: М4; С13; G23 Дикая Е. С., Прокопенко Ж. В. Идентификация объектов учетного отображения деятельности небанковских финансовых учреждений: первичное наблюдение и оценка Исследование посвящено научному обоснованию идентификации объектов учетного отображения деятельности небанковских финансовых учреждений в части первичного наблюдения и оценки. Сосредоточено внимание на процессе идентификации объектов учетного отображения в деятельности ломбардов как небанковского финансового учреждения с целью разработки методического обеспечения бухгалтерского учета деятельности ломбардов, а также рассмотрены требования к ломбардам, касающиеся как организационных (соответствие законодательству о финансовых услугах; внесение в Государственный реестр; наличие внутренних правил или положений, регламентирующих предоставление ломбардом финансовых и сопутствующих услуг; соответствие учредительных документов ломбарда требованиям законодательства; наличие в полном наиме-Удк 657:657.6:336.734 JEL Classification: м4; С13; G23 ІДЕНТИфІКАЦІя Об'єКТІВ ОбЛІКОВОгО ВІДОбРАжЕННя ДІяЛьНОСТІ НЕбАНКІВСьКИХ фІНАНСОВИХ УСТАНОВ: пЕРВИННЕ СпОСТЕРЕжЕННя ТА ОЦІНКА  2019 Дика о. с., пРокопенко Ж. в. УДК 657:657.6:336.734 JEL Classification: М4; С13; G23 Дика О. С., Прокопенко Ж. В. Ідентифікація об'єктів облікового відображення діяльності небанківських фінансових установ: первинне спостереження та оцінка Дослідження присвячене науковому обґрунтуванню ідентифікації об'єктів облікового відображення діяльності небанківських фінансових установ у частині первинного спостереження та оцінки. Зосереджено увагу на процесі ідентифікації об'єктів облікового відображення в діяльності ломбардів як небанківської фінансової установи з метою розробки методичного забезпечення бухгалтерського обліку діяльності ломбардів, а також розглянуто вимоги до ломбардів, що стосуються як організаційних (відповідність законодавству про фінансові послуги; внесення до Державного реєстру; наявність внутрішніх правил або положень, що регламентують надання...

Abstract. The purpose of the article is to study the theoretical issues of determining the effectiveness of state higher educational institutions of Ukraine and the development of theoretical and methodological principles, as well as general methodological approaches to its evaluation. To implement it, the authors formed and proposed a supplement to the thesaurus of management of the concept of «key performance indicators» (Key Efficacy Indicators, KEI), which, in the context of the object of study, is proposed to understand a set of numerical indicators of public higher education. nature, which are the central element of the system of evaluation of its activities in terms of its effectiveness and efficiency in order to achieve certain goals of the state institution of higher education. In order to form a stable basis of the evaluation methodology, a classification of key performance indicators was formed according to 16 features, according to which the corresponding groups were identified and their characteristics were given. The outline of the methodology is based on the basic classification features of key performance indicators, in particular by: types (efficiency and effectiveness), degree of importance (major and minor) and areas of coverage (educational, research, financial, contingent, infrastructure, socio-ethical); it provides for the final definition of an integrated key performance indicator through the sum of complex indicators of efficiency and effectiveness or the sum of complex indicators of educational, research, financial, socio-ethical spheres, as well as areas of contingent and infrastructure. The final formation of the methodology for assessing the effectiveness of state institutions of higher education will optimally and deeply assess the activities of these entities, which will contribute to the actual implementation of all management functions in time and space to fulfill their mission, objectives and development goals. Keywords: key performance indicators, key еfficacy indicators, effectiveness, efficiency, public higher education institutions. JEL Classification M41, I23 Formulas: 11; fig.: 0; tabl.: 1; bibl.: 25.