Efficient management of a company’s intellectual capital is ensured based on adequate assessment and continuous monitoring of its development dynamic, and on the identification of growth trends of specific types of intangible assets. It is implemented in the course of the company’s financial and economic activity. In scientific literature, monitoring is defined as “constant observation of any process with the aim of establishing its compliance with desired results or estimations.” The monitoring of a company’s intellectual capital must have the following features: interrelation of objects, subjects and methods of measurement, unified goal and multifaceted criteria base. The systemic approach is the methodological foundation for conducting monitoring. It means the implementation of five stages, including: defining strategic and tactical goals, tasks, functions, terms of conducting, monitoring methods and forming a system of indicators; conducting the monitoring of a company’s intellectual capital; analysing the results; preparing analytical reports; drafting recommendations to increase the value of intellectual capital and preparing management accounting. An important condition for the credibility of monitoring results is the high level of qualifications for analysts who conduct the monitoring and the presence of clearly defined strategic and tactical goals. Having an efficient system to monitor the dynamic of a company’s intellectual capital development is an important condition for the increase of value of intangible assets.

The article presents the analysis of the role of universities in the providing of the innovative development of the national economy. The exogenous and endogenous factors of the elaboration of a university’s development strategy are systematized in the context of globalization and European integration.

Theoretical analysis of the global banking system concept is made. The principal factors of its financial stability are marked. Closeness and direction of relation are determined, and the quantitative estimate of principal relative indices of the global banking system financial stability is made. The comparative analysis of relative indices of the global banking system financial stability for years 2007 and 2015 permitted to mark principal factors and the key factor for both years, being the return on assets. Increase in the value of this factor evidences the growth of banking management role after the world financial crisis. In view of Basel III tightened requirements with respect to assets management, it is the profit use of bank’s assets that guarantees banking services profits.

In the article ways of information visibility provision concerning tax relations of the enterprise in the system of accounting and financial report are investigated. It is substantiated that necessity of information disclosure about tax relations of the enterprise is a result of such qualitative characteristic of financial reports as relevance and two principles of its preparation: principle of full presentation and principle of going concern. Contents of separate paragraph in the notes to Annual Financial Reports dedicated to information disclosure about the enterprise as a subject of tax relations is proposed.

The article considered some theoretical aspects of merges and absorption and communication of the theory with modern development of processes of merges and absorption in the Kazakhstan banking system. Research of incentive motives of transactions of bank merges and absorption is conducted. For Kazakhstan processes of consolidation of a banking capital gain huge value in connection with reduction of client base, decline in yield of operations in the credit and financial markets and toughening of requirements for sufficiency of the capital. The design of the transaction of M&A in the bank sphere is presented with allocation of main objectives, types and stages of the organization. Current trends in development of processes of merges and absorption in the banking sector of Kazakhstan are investigated; indicators of development of a banking system of Kazakhstan are analyzed taking into account the taken place transactions of merges and absorption with identification of the main problems of increase of competitiveness and efficiency of bank activity.

The analysis of the modern condition of economy and bank sector of the Republic of Kazakhstan is carried out in the article. Indicators of gross domestic product (GDP) and investment in the fixed capital in the directions of using are considered, the structure of financial sector is presented.

Socio-economic and scientific-technological progress, informatisation and intellectualisation of labour activity increase the role of intellectual capital in the activity of business entities of all types and forms of ownership. In the conditions of knowledge economy it is exactly cognitive components of human capital and various types of intangible assets that become determinant while ensuring competitiveness and increase in value of enterprises. Efficient management of a company’s intellectual capital is ensured on the grounds of adequate assessment and continuous monitoring of the dynamics of the company’s development, and on the identification of upward trends for specific types of intangible assets, which is implemented in the course of the company’s financial and economic activity. The systematic monitoring of this invaluable asset ensures obtaining of important information for making managerial decisions. However, methods of intellectual capital monitoring allow to only state the current condition of specific components of intellectual capital at a certain point in time. They merely form informational base for managerial decision making and for the development of specific ways to increase the efficiency of use and to activate accumulation of intellectual capital. Monitoring alone is insufficient for the comprehensive management of intellectual capital. It is necessary to develop the tools which would give an opportunity to not only evaluate the current condition of different components of intellectual capital at an enterprise, but also to develop specific directions of its improvement, which will result in significant benefits (profit growth or cost reduction) for an enterprise. To develop a strategy of efficient intellectual capital management of an enterprise it is essential to, firstly, identify its strategic and tactical goals and, secondly, to work out relevant tools, which will make it possible to not only evaluate the current condition of different components of intellectual capital, but also to develop the strategy of their development. To meet the set objectives the Author proposes the strategy of multi-vector management of intellectual capital. The strategy includes three main directions: human capital development, market capitalization increase, structure capital accumulation. The proposed strategy of multi-vector development will enable an enterprise to comprehensively analyse each component of its intellectual capital, to identify the projects which are aimed not only at the gaining of long-term economic benefits, but also at the achievement of the full capitalisation of investments in each component of intellectual capital.

The article deals with the issues of Ukraine’s international cooperation in the aerospace sector under the conditions of innovation-driven development. It reveals the necessity of integrating intellectual resources as well as research and production potential of different nations, in order to solve global problems, in particular pertaining to the development of air transport.

The article presents the analysis of the role of universities in the providing of the innovative development of the national economy. The exogenous and endogenous factors of the elaboration of a university’s development strategy are systematized in the context of globalization and European integration.

In this article the author has investigated the role of human capital in the creative economy development. The author has grounded the cause-and-effect relationships between the post-industrialism and the war for talents at the basis of Daniel Bell’s doctrine. Also the author has defined the prerequisites of the growing demand for talented workers and need to transform the system of human resources management under creating influence.

The paper examines the factors and indicators of intellectualization of the current stage of economic development. The analysis of innovation policy and intellectual component in developing countries. Determinants and priority directions of development focused on increasing the added value in the medium and low-tech sectors in developing countries.

The article presents the analysis of the role of universities in the providing of the innovative development of the national economy. The exogenous and endogenous factors of the elaboration of a university’s development strategy are systematized in the context of globalization and European integration.