The results of a study of the effect of surface modification of steel materials with shape memory effect based on TiNi, TiNiCu, and NiAl on the functional and mechanical properties of the samples are reported. Experimental studies have shown the efficiency of the developed technologies. A substantial increase in wear resistance, and friction durability under cyclic loading was found. It is shown that the most universal characteristic of wear-fatigue properties is adaptability, which is determined by the multi-fractal structure of the parameterization.

The purpose of the study is to study the organization and procedure for conducting an audit of operating expenses of the enterprise. Materials and methods. The study used research methods such as monographs and synthesis (when analyzing existing publications), analysis, induction and deduction, comparisons and key components. Research results. The essence of the audit is to provide practical assistance to the management and economic services of the enterprise in the management and management of its finances, as well as the establishment of financial and management accounting, providing various consultations. Audit can be divided into the following stages: organizational, pilot, final. Operating expenses are a major component of an enterprise's costs. These are the costs associated with the main activity of the enterprise (production of products, services, performance of work). According to P (C) BO 16 “Expenses” to operating expenses include administrative expenses, sales expenses, other operating expenses. Expenditure audit entities may include: accounting policies, cost accounting transactions, records in primary documents, accounting records and reporting, information on accounting misconduct, and abuses that have been documented in audit acts, audits, auditors' reports. The audit of costs should begin with the verification of the statement of financial results to confirm the accuracy of its performance, the study of the organization of production (if the enterprise is engaged in production) and technological processes, the study of cost estimates, planned calculations and other conditions. When reviewing the accumulation and write-off of administrative expenses, sales costs and other operating expenses, the auditor should check the correctness of the classification of expenses to administrative, sales and other operating expenses. The following techniques are used to collect audit evidence: document verification, confirmation, counting, surveys, analytical procedures. Through the procedures of observation, questioning and confirmation, they obtain the supporting information contained in the accounting records. The calculation procedure consists in checking the arithmetic accuracy of the primary documents and accounting records or in performing the calculations independently (inventory). Analytical procedures involve the analysis of the most important indicators and ratios, including a summary study of deviations and relationships that conflict with other information relevant to the case or deviate from the expected indicators. During the cost audit, the auditor checks the appropriateness of the formulas used in the calculations, the correctness of the calculation procedures (the amount of tests depends on the materiality of the estimated values). Conclusions. Operating expense audit is an integral part of an enterprise's overall audit. Improving organizational aspects of cost audit is associated with deepening the practice of analytical procedures at all stages of the audit. For organization of internal audit of expenses at the enterprise it is necessary to carry out regular control of correctness of their formation.

The propagation of electromagnetic waves in layered conductors at the presence of an external magnetic field is investigated theoretically. At certain orientations of a magnetic field concerning the layers of the conductor the collisionless absorption is absent and weakly damping collective modes can propagate even under the strong spatial dispersion. In a short-wave limit the existence of electromagnetic waves with frequencies near the cyclotron resonances is possible at an arbitrary orientation of the wave vector with respect to an external magnetic field. We have obtained the spectrum of waves with the frequencies near the cyclotron resonances of high order with regard to the Fermi-liquid interaction of the electrons. : 72.15.Nj, 72.30.+q Experimental studies of galvanomagnetic phenomena in a large family of tetrathiafulvalene based ion-radical salts of the form (BEDT − TTF) 2 X (X stands for a set of various anions) indicate that these layered compounds possess the metal type electrical conductivity. This permits to describe electron processes in such conductors based on the well-developed concept of quasiparticles, analogous to conduction electrons in metals. Observation of Shubnikov-de Haas magnetoresistance oscillations prove that the approximation of free path time τ in these layered conductors can be sufficient for charge carriers to manifest their dynamic properties. Their cyclotron frequency Ω may significantly exceed τ Key words: layered conductors, Fermi liquid, cyclotron waves PACS

The article studies results of corrosion-mechanical behavior of multifunctional composition "steel-material with a shape memory effect" formed in high-energy impacts in different environments. Analysis of experimental results shows an increased resistance to corrosion of the composition "steel-material with SME based on TiNi, NiAl» and confirms their protective properties in water, natural atmosphere, marine environments, saturated NaCl solution and medium aggressive environments. It has been shown that for highly corrosive acids with concentration of > 20% based on hydrofluoric HF, hydrochloric HCl, sulfuric H2SO4 there are several limitations and stages associated with dissolution of the layer and loss of corrosion resistance. Given the significant effect of surface treatment method on the whole range of functional and mechanical properties of materials with shape memory effect, we proposed recommendations on the selection of compromise solutions.

So far, gender inequality in education has been considered in the context of inequality in women’s access to technical specialties, the impact of education on the fertility rate and wages of women, the impact of religious, cultural, social-economic values on women’s education level. However, this concept does little to explain the gender imbalance and low quality of human capital in an environment where women have the opportunity to be educated in any field of knowledge through a feminization in the European countries. The research methodology is based on the correlation analysis of indicators of gender equality in education in Germany, France, Poland, and Ukraine for 1991-2018. The purpose of the study is to identify the trends and dynamics of gender changes in education, the level of gender inequality and establish the causes and effects of gender asymmetry in some European countries. To evaluate gender equality in education, we used the Gender Parity Index. The results of correlation analysis prove the presence of a direct connection between the level of fertility and the Gender Parity Index in the field of primary and higher education, while in the field of secondary education-reverse. Such tendencies are inherent in almost all countries of Europe. The analysis of indicators characterizing the level of education of women within the Eurozone countries shows the decisive role of the structure of the economy and the needs of the labor market in specialists with digital skills and mental abilities. The structure of the economy and the efficiency of various sectors ensure the reduction of gender inequality in education, contributing to overall economic growth and GDP per capita. Political institutions and national policies indirectly influence gender inequality in education by regulating the development of sectors of the economy with different levels of female employment. The proposed paradigm of gender inequality is based on the crucial role of skills, competencies, and abilities regardless of gender. The gender imbalance has been overcome in countries with a high level of women’s competence. Competence is a new paradigm in overcoming gender inequality.