Electronic scientific specialized edition – The International Scientific and Practical Journal "Financial Space" is included in the List of Research and Professional Publications of Ukraine on Economics (the Order of the Ministry of Education and Science of Ukraine № 1411 of October 10, 2013)
FINANCIAL SPACE. Cherkasy Banking Institute

Number Archive


2011 1 2 3 4
2012 1 2 3 4
2013 1 2 3 4
2014 1 2 3 4
2015 1 2 3 4
2016 1 2 3 4
2017 1 2 3 4

THE INTERNATIONAL SCIENTIFIC AND PRACTICAL JOURNAL “FINANCIAL SPACE”

Electronic scientific specialized edition

The Journal is founded in 2011 by the University of Banking of the National Bank of Ukraine (Kyiv)

Publisher – Cherkasy Institute of the Banking University

Published 4 times a year.

The Journal was registered in International Standard Serial Number International Centre (ISSN International Centre, Paris) in 2012 – ISSN 2304-1692.

According to the Order of the Ministry of Education and Science of Ukraine № 1411 of October 10, 2013 the Journal is included in the List of Research and Professional Publications of Ukraine on Economics.

Contributions to the Journal are accepted in Ukrainian, Russian and English.

The given material is due to internal and external reviewing. The Editorial Board of the Journal reserves the right to make stylistic corrections without author’s approval. Liability for facts, references, regulations, quotations, personal names and translation falls on the author(s) of the publication.


The edition is included to following scientometric databases:

Number 2 (18) • 2015

»Journal .PDF version

UDK: 336.743 – 021.131

Ganna T. KARCHEVA

Doctor of Science in Economics, Associate Professor, Institute of Master and Postgraduate Education of the University of Banking of the National Bank of Ukraine (Kyiv)

Stanislav M. NIKITCHUK

Institute of Master and Postgraduate Education of the University of Banking of the National Bank of Ukraine (Kyiv)

INNOVATIVE VIRTUAL CURRENCY AS A CURRENCY OF THE FUTURE

The article deals with virtual currencies as a form of electronic money and their role in the information economy, comparison of basic types and virtual currencies and possible threats associated with their use. Defined the ways of impact of the virtual exchange on the stability of the financial system and a global perspective.

Full Article in Ukrainian

UDK: 336,71:378.08

Myroslava Е. KHUTORNA

Candidate of Economics, Associate Professor, Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine (Kyiv)

Vladyslav V. GELEVERYA

Cherkassy Banking Institute of the Banking University of the National Bank of Ukraine

THE ORGANIZATION OF THE EFFECTIVE COMPLIANCE-CONTROL SYSTEM IN BANK

The economic content of the compliance process is researched. The author highlights the interconnection among operational, reputational and compliance-risks. The effective mechanism of the bank compliance-control realization is grounded.

Full Article in Ukrainian

UDK: 336.32

Hanna M. CHEPELIUK

Candidate of Economics, Associate Professor, Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine (Kyiv)

Iryna V. TSYSTAN

Cherkasy Institute of Banking University of Banking of the National Bank of Ukraine (Kyiv)

BANK INVESTMENT CREDITING OF AGRICULTURAL ENTERPRISES IN UKRAINE

The current state bank investment crediting for agricultural enterprises and the main factors that affecting it, is considered. The recommendations for improve bank investment crediting of agricultural enterprises in Ukraine are formed.

Full Article in Ukrainian

UDK: 336:369

Yaroslav V. DROBOT

Candidate of Science in Economics, Oles Honchar Dnipropetrovsk National University (Dnipropetrovsk)

Alina M. BORODENKO

Oles Honchar Dnipropetrovsk National University (Dnipropetrovsk)

PROBLEMS OF THE MANDATORY HEALTH INSURANCE IMPLEMENTATION IN UKRAINE AND MEASURES TO SOLVE THEM

This article proves the necessity of the restructuring the health care system in Ukraine by establishment of mandatory health insurance; and defines possible variants of its restructuring.

Full Article in Ukrainian

UDK: 336.732

Olga M. SHYNKARENKO

Candidate of Science in Economics, Associate Professor, Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine (Kyiv)

Oksana S. SHVEDENKO

Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine (Kyiv)

THE FEATURES OF FUNCTIONING OF CREDIT UNIONS AND THEIR PLACE IN FINANCIAL AND CREDIT SYSTEM

The article deals with the features of functioning of credit unions in financial services market. Considers the importance of the value of credit unions in the overall system of non-bank financial institutions. Analyzes basic indicators of their activity.

Full Article in Ukrainian

UDK: 657

Oleksiy О. DRUHOV

Doctor of Science in Economics, Professor, Lviv Institute of Banking of University of Banking of the National Bank of Ukraine

Natalia A. OSTAPIUK

Doctor of Science in Economics, Associate Professor, Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine (Kyiv)

Valeriia V. KAMENETSKA

Cherkasy Institute of Banking of the University of Banking of the National Bank of Ukraine (Kyiv)

COMBINATION OF ACCOUNTING AND TAX ACCOUNTING IN UKRAINE

This article examines the role of accounting in enterprise management. Determined nature and causes of the tax debt. Analyzed the transformations occurring in the accounting system in the independent Ukraine. In addition, the analysis of manifestation to create an integrated system. The author suggested ways to improve further the implementation of IFRS and improving legislation. Recommendations regarding the possibility of creating an integrated accounting system in Ukraine.

Full Article in Ukrainian