Purpose. To examine the relevance of master's programs in higher education institutions of the USA, the Euro pean Union and Ukraine. Taking the example of administrative competencies formation in the Master of Education programs, to compare the relevance of majors and competencies for the Master of Education degree in the USA, Europe and Ukraine. Based on the results achieved, to recommend the sequence of modernization of master's pro grams in Ukraine in accordance with the standards of the European Higher Education Area. Methodology. The authors used the comparative analysis method, which made it possible to compare the features of administrative competencies formation in master's programs in the United States, the European Union and Ukraine. The logical method of scientific knowledge allowed the authors to draw conclusions that justify the need for further modernization of master's programs in Ukraine in accordance with standards of the European Higher Educa tion Area. findings. The authors have examined comparison of meanings, which are embedded in the phrase "administrative competences" in Ukraine, the USA and states of the European Union. The authors have concluded that in the Ukrai nian educational system understanding of administrative competencies and need for their formation in university graduates differs little from their understanding in the USA and the European Higher Education Area. In examining master's degree programs in the USA and the State of the European Union, the authors have found that education is differentiated not only between states, as well as within states. The authors have concluded that modernization of the Ukrainian educational system in accordance with the standards of the European Higher Education Area does not threaten Ukrainian identity, and, instead, develops it. By comparing administrative competencies formation in the Master of Education programs in higher education institutions of the USA, Europe and Ukraine, the authors have found significant differences between these programs. The authors have developed recommendations for moderniza tion of the Master of Education programs in accordance with the standards of the European Association for Quality Assurance in Higher Education. originality. The authors have proved the irrelevance of majors and competencies for the Master of Education degree in Ukraine in comparison with the USA and the States of the European Union. Taking the example of admin istrative competencies formation in the Master of Education programs in the higher education institutions of the USA, Europe and Ukraine, the authors have found that 1) in Ukraine master's programs are not divided into "re search" and "professional", as is adopted in the USA and the states of the European Union; 2) the Master of Educa tion programs in Ukraine provide mastering of majors which do not correspond to the classification adopted in the European Higher Education Area. The authors have recommended modernizing the Master of Education program in Ukraine in accordance with the sta...

The relevance of the study is due to the abolishment of the moratorium on the sale of agricultural land and the risks arising from the land market opening in Ukraine. The paper aims to identify the effectiveness of land mortgages for the agricultural sector of the economy and determine the mechanisms of state policy aimed at legal groundwork to guarantee rights of landowners. The comparative analysis of the land market development in the Central European states contributed to identifying system-based state management of land market formation processes, which had a positive effect on the land reform outcomes in these states. The analysis results confirmed the timeliness of the land market opening in Ukraine, which is related to the chosen economic and political course. The investment attractiveness of the Ukrainian agro-industrial complex is due to high productivity of lands and is supported with the possibility of mortgaging agricultural land. Neutralization of factors hindering the foreign investment attracted to agricultural business will contribute to the attraction of efficient technologies and highly productive use of the agricultural land in Ukraine. Some measures aimed at the land relations transformation in Central Europe do not consider the peculiarities of the Ukrainian agricultural sector. In particular, it is not reasonable to sell agricultural land to foreigners. Assessment of certain provisions of the Law of Ukraine ‘On Amendments to Certain Legislative Acts of Ukraine on the Conditions of Agricultural Land Transactions’ No. 552-IX shows the inevitability of abuse by foreign-owned banking institutions of the possibility to alienate the lands pledged under any loan agreements. Criminalization of evasion from the alienation of agricultural land as collateral will prevent the risks of acquiring Ukrainian agricultural lands by foreign-owned banking institutions. It is concluded that the banking system will only perform the functions of an investor in the agricultural sector of the economy, so there is a need to strengthen the state regulation of the land market in Ukraine.

The methods of enterprise development are investigated in the article. Its activation on the basis of accounting and analytical tools of new management concepts is substantiated. In particular, the essence of the accounting and information system for managing the development of economic entities is revealed. The branch features of application of accounting and information tools in management of activity of the enterprises, and also factors of activization of their development are defined. Conceptual approaches on the own maintenance and in a context to formation of the accounting and information system of management of activity of the enterprises are considered. The basics of development as an economic category are substantiated, their theoretical and methodological formalization is considered. Methodologically, the organizational principles of enterprise development are reflected in such concepts as mechanism and system. Using the institutional structure of accounting and information tools, the development of enterprises was assessed according to the possibilities of management procedures. The complex characteristic of the organization of accounting and information tools which forms potential of management of development of the enterprises is given. Methods of correspondence of information flows of development management of business entities are revealed. The main directions of improvement of accounting and information tools of development management are determined, in particular, the preconditions of their transformation into the plane of public relations are detailed. The indicators of enterprise development, formed using the advantages of accounting and information tools, are identified. Practical forms of improvement of the development management system are proposed, which are conditioned by the standardization of accounting and information tools. It is generalized that progressive, balanced, sustainable development must be considered in terms of the effectiveness of the organizational and economic mechanism of its provision, as well as a set of functional areas of the enterprise: market, society, economy and environment.

The accident at the Chornobyl nuclear power station caused a radioactive pollution in 1986. The size of distribution of radioisotopes is considered to be a global catastrophe. Due to the escalation of radioactive clouds and characteristic peculiarities of climate and soil typical for biogeocenose of Polissia, the examination of soil of agricultural lands resulted in concluding that the most contaminated regions are Chernihiv, Kyiv, Zhytomyr, Rivne, and Volyn regions. The analysis of the density of soil contamination with 137Cs and 90Sr which has been done through radiological monitoring for thirty years after the Chornobyl accident is currently important due to the fact that the half reduction of radio isotopes usually takes such a period of time. Therefore, this article presents agricultural land areas of contaminated soils 137Cs during the 1986; it also considers their current radiological state. It should be noted that a statement of purpose to conduct specifying radio ecological examination of land is done to get an intrinsic evaluation of changes in the density of contaminated soils of agricultural land areas.