Aim. To identify the main types of risks, remarkable for agricultural dairy production, to evaluate the consequences of their increase and to substantiate a comprehensive system of managing them on the level of enterprise which would promote their minimization and neutralization. Methods. Common methods and techniques were applied in the study: a combination of scientifi c techniques of abstract-logical method of elaborating theoretical provisions, deduction method while isolating specifi c risks in dairy farming from the total amount, empirical methods of investigating the activity of dairy enterprises and computer generated simulation while substantiating practical instruments of risk management in agricultural dairy production. The correlation-regression analysis was used for statistical processing of the data and study results. Results. During the investigation the following kinds of risks in dairy production were isolated: natural, ecological, technological, market-related risks. The natural risk is related to the environmental impact, fi rst and foremost, to the change in temperature regime of the environment of keeping cows, ecological component of manure utilization. The technological risk is characterized by violating the conditions of keeping cows at farms, which is manifested via loss and disposal of cows from the core herd. It has been found that currently the distribution of diseases, i.e. epizootic situation in the country, presents increased risk for farms. One of the ways to neutralize and minimize the manifestation of technological risks is improving biosafety of stock breeding complexes and developing the insurance of livestock. In addition to risks of diseases (infectious, invasion, non-contagious) and other standard risks (fi re, natural disasters, etc.), it is reasonable to insure against the following kinds of risks: interrupted production (caused by death or loss of insured animals), after which current expenses for renewal of production or forfeited profi t would be reimbursed automatically or after submission of confi rmation documents; transportation of animals, including sea, air, and railway travel; expenses to remove the remains of animals after the insured event which caused their death; reimbursing the expenses for elimination of consequences, caused by infectious diseases, which made it impossible to renew the production without prior applica- tion of disinfectants. While evaluating market-related risks, special attention should be given to the relations of producers and processors of milk. Market risks are closely related to technological risks, as milk quality has a decisive impact on the formation of procurement prices. Conclusions. The systematization of risks in dairy farming should be performed in accordance to the total system of their manifestation and to specialized identifi cation which characterizes specifi cities of this sphere. The probability of most risks, occurring in dairy production, is considerably dependent on the effi ciency of managers of agricultural enterprises and partially on legislative and executive branches of power (in the part of legisla- tive provisions). Currently the mitigation of environmental risks is possible only on condition of searching for internal reserves of ensuring the stability of dairy farming, which envisages creating conditions for production of high quality milk, minimization of expenses for its production and sale, compliance with agreements with contractors.

No abstract

value content of general cultural, psychological and pedagogical and special subjects, the modern and traditional models of education and upbringing, which remains very relevant road maps to quality of Ukrainian pedagogical education. While analyzing many thoughts and opinions of native and foreign specialists, the author comes to the conclusion about the necessity of situational combination on the lesson of modern and traditional ways of a teaching subject. Keywords: modern and traditional methods of teaching; grammar-translational method of teaching; communicative method; multimedia study; distance study; computer study; development of a child. References Bekh, P. O. (1996). Konceptsiia vykladannia inozemnykh mov v Ukraini [Conception of teaching foreign languages in Ukraine]. Inozemni movy, 2, 3-8 [in Ukrainian].

Introduction. Agricultural micro, small and medium-sized enterprises are limited in their access to the best modern agricultural practices due to both objective and subjective factors. Due to the lack of a single information system for collecting, systematizing and disseminating information on the best modern agricultural practices, they are virtually unknown to the general public of micro, small and medium-sized agricultural enterprises, little used in their activities. Methods. The following methods were used to implement the tasks: dialectical, abstract and logical and systems analysis (theoretical generalization and systematization of research results, formation of conclusions); graphic; monographic, indicator, methods of expert evaluation and rank correlation, SWOT-analysis; synthesis (development of conceptual and organizational principles of construction of information and consulting support) and other generally accepted methods of economic research. Results. The online resource center “Best farming practices “farmer to farmer” aims to provide agricultural SMEs with practical knowledge and demonstration base of modern agricultural technologies in Ukraine and the world, which can be implemented in the fruit and vegetable sector, livestock, aquaculture, poultry (except chickens), confectionery and craft products. Such resource should become a communication platform, first of all, between those who implement modern approaches and technologies and their potential followers. In particular, in the course of the study, the feasibility study of the above-mentioned online resource was economically substantiated and its impact on the efficiency of small and medium-sized agricultural enterprises was assessed. Discussion. Using the online platform as a communicator, it is planned to ensure constant and effective communication between agricultural producers, scientists, educators and advisors. Further development of the online platform will include evaluation of the effectiveness of its activities in such areas as outsourcing, advertising, and education. An important area of research is the development of an analytical database based on the resource center “Best Agricultural Practice”, covering the process of production and sale of agricultural products, as well as the creation of a trading platform that will minimize transaction costs. Keywords: agricultural enterprises, online platform, advisory, information resource, agricultural producers.

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. Keywords: taxes, ecology, agricultural producers, food security, food quality.