Background. TheWTOdisputesettlement mechanism ensures the security and predictability of the international trading system, which necessitates evaluating the effectiveness of its application. The review of scientific sources. There are no systematic methodological bases for assessing the effectiveness of countries’involvement in the WTO dispute settlement mechanism. The aim of the articleis to investigate the nature and effectiveness of the WTO dispute settlement mechanism. Materials and methods. Methods of analysis and synthesis, method of mathematical modeling, method of statistical analysis are used in the article. The research based on scientific publications and materials of the World Trade Organization. Results. In the article staticand dynamic criteria for the effectiveness of the WTO trade dispute settlement mechanism have been proposed. The prevailing adherence to the static criterion is confirmed, which proves the validity of the WTO consultation procedure. The non-fulfillment of the dynamic criterion is evidenced, which can be interpreted as the lack of cumulative effect from the accumulated experience of settlement of trade disputes. Conclusion. The results of the calculation of the proposed static and dynamic criteria are evidence of the key role of the WTO dispute settlement mechanism in preventing escalation of interstate trade conflicts.

Background. All the conflicts in the world, including economic ones, are based on the concept of justice. Therefore, it is necessary to clarify what shall meant by the justice of international relations, specifically, economic international relations(IER), and whereby to insert it into the theory and practice of IER. Theaim of the articleis to clarify the economic discourse of the concept of «justice»in the context of the theory and practice of international economic relations and to substantiate the proposals for improving the mechanism for achieving its acceptable level for IER subjects. Materials and methods. Scientific works of domestic and foreign experts served as materials of the research. Results. Justice is a moral categorical imperative of social behavior of people, due to realization of which the society remains in an agreed and non-conflict mode of development. Economic justice, including IER, is an equilibrium state of the economic system that is to be achieved through the distribution mechanism of resources and results of economic activity. The natural inequality of entities and the effectiveness of their activitiesis the basis of the mechanism. Justice complements the concept of «economic efficiency», expanding it to an understanding of the person to be a defining component of the economy, with all theirintentions accompanied with moral and social institutions. The just relations shall be understood as a condition for all the parties to an agreement to be sure that no one would take actions that may lead to any loss to either party. The modeling of a mechanism for the formation of just IER is proposed to be based on the theory of repetitive games. The achievement of the Pareto-optimality is interpreted as the state of just IER. In order to incorporate justice into the economic discourse of the IER, the concept of «price of justice»is introduced, which refers to the price of a compromise between the interacting entities in relation to the achievement of a certain goal. Conclusion. Justice is considered to be the foundation of the existence of any human community, as it determines the quality of the social (including economic) relations among its members. Justice motivates trust, and trust is a significant factor in economic development, since it minimizes transaction costs. The key to the development of IER is the constant search for compromise solutions to be a mechanism for ensuring justice and trust which would ultimately lead to their effectiveness in international economic cooperation.

The relevance of the implementation of SOX compliance-audit in Ukraine is established, a methodology for the audit of accounts payable for compliance with SOX provisions is presented. The use of this methodology in the work of the auditor will contribute to a more effective assessment of the internal control subsystem, which is responsible for the calculations of the enterprise with its counterparties. This will provide an opportunity to quickly identify and prevent the facts of corporate fraud during the enterprise settlements with its creditors.

Background. The main feature of recent decades is the active development of globalization processes, and therefore it is impossible to ignore their influence on the transformation of the role of the state and the effectiveness of state regulation. The construction of a socially oriented economy and a democratic society, based on the innovative model of development, necessitates the urgent solution of the task of determining the new role of the state, which in turn is impossible without the search of the appropriate theoretical basis. The analysis of recent researches and publications shows that despite the existence of certain scientific achievements, there is still no single point of view regarding the role of the state in the economy. Until now, the boundaries and the relationship between state and market regulation have not been clearly and comprehensively defined. The aim of the article is to study theoretical and methodological principles of the transformation of the role of the state in the economy under the influence of the latest systemic challenges. Materials and methods. In the process of research the general scientific and special methods were used, such as: historical and logical; method of retrospective and comparative analysis; system approach; analysis and synthesis. Results. The key institution of the modern economy is the state. It should not directly interfere in business processes. However, its functions include the creation of such an institutional environment that is capable of ensuring the efficient functioning of an economic mechanism that stimulates innovative development and providing state support to industries that are strategically important for economic development and competitiveness of the national economy. The various approaches to the role of the state in the economy at different stages of economic development were researched, to establish that it is necessary to perform certain functions in the economy of the country. However, there is a large discrepancy in the views of the limits and skills of state currents in the economy –from liberal to threshold state regulation of economic processes. Conclusion. After analyzing the current trends of transformation processes, it has been found that for the effective development of the national economy in the 21st century, the strengthening of the role of the state in the economy should not be understood in the old sense as the establishment of a bureaucratic obstacle for entrepreneurship. The state, adjusting former mistakes of economic policy, has to take on the inherent functions of protecting the national economy from the adverse effects of globalization, stimulating innovation development, providing a rational, with a view to the future, the use of resources.

Background. Taking the peculiarities of emerging economies into account, the complex nature of demographic sustainability involves a number of methodological approaches to determine the composition of relevant environment, outlining the interaction between its elements. Strategic management, based on the coordination of the sustainability’s determinants, induces positive synergies that ensure permanent endogenous economic growth. The aim of the article is to develop the methodological bases for demographic stability, to systematize comprehensively the tools for its provision under current conditions of economic transformations. Materials and methods. The research is based on the scientific works on the problem under consideration. Both the object’s and the subject’s features caused the integrated application of methods and approaches that ensured the study’s conceptual unity. Systemic, institutional and dialectical approaches, methods of comparative analysis and synthesis, generalization, scientific abstraction have been applied. Results. Demographic sustainability should be assessed regarding a set of natural determinants and human migration as well. Moreover, migration could in its own particular way compensate for depopulation. Demographic sustainability and economic growth are achievable with the optimum combination of natural and migration factors. Conclusion. The means of authorities’ influence both on society’s behavior and forms of its self-organization are represented by ensuring tools for demographic sustainability. Public administration institutions use fiscal, monetary, social, and innovation-investment mechanisms to establish demographic sustainability, considering the principles of scientific validity, versatility of action, economic efficiency, multidimensionality, complexity, financial inclusion, reconciliation of individual and collective interests, social justice and partnership, solidarity and responsibility. Informal factors also play an important role. Other economic agents should also adhere to those principles, maximizing positive synergy.

Background. United Territorial Communities (UTCs) are ideally suited to the formation of tourist destinations, based on them, which can attract tourists and satisfy their diverse needs. In order to form a tourist destination, it is necessary to have not only attractive natural recreational resources and prominent tourist attractions, but also an appropriate infrastructure. Therefore, determining the availability of tourist resources, establishing opportunities for the formation of tourist destinations of different types and highlighting the benefits for the formation of tourist destinations require relevant scientific research. An analysis of recent studies and publications has revealed that the formation of UTCs in border areas and the development of tourist destinations, based on them, are poorly researched. The aim of scientific research is to substantiate the possibilities of formation and development of tourist destinations on the basis of the united territorial communities and provide a new impetus to the development of tourism in the western Ukrainian cross-border areas. Materials and methods. The information-methodological base of research is the scientific works of well-known scholars, the legislation of Ukraine, the data from regional state administrations, methodical manuals and Internet resources. For the accomplishment of the tasks and achievement of the research purpose, the methods of analysis and synthesis, systematization, observation and comparison are applied. Results. The results of the analysis of the Ukrainian legislation testify that in making decisions on the voluntary association of territorial communities, the historical, natural, ethnic, cultural and other factors that influence the socio-economic development of UTC are taken into account. The processes of creation of UTCs in the western Ukrainian border areas are investigated and the available tourist resources have been identified, which helped to establish the possibilities of forming various types of tourist destinations and highlighting the advantages of UTC. Examples of the most well-known UTCs are presented, where various types of tourist destinations are successfully created and operated. The classification of tourist destinations is proposed, depending on available tourist resources in the community. The factors of influence and possibilities of forming tourist destinations on the basis of united territorial communities and their effective functioning are specified. Conclusion. When forming tourist destinations it is necessary to take into account that the destination serves as a geographical space, is the purpose of a tourist visit, a set of services integrated into a tourist product, is the subject of competition and the object of entrepreneurship. The formation and development of tourist destinations for UTC is income to local budgets, creation of new vacancies, development of special and general infrastructure and further socio-economic development of the territory.

Background. The diversity of interests of different groups of stakeholders in higher education institutions necessitates a comprehensive approach to assessing their competitiveness. One of the tools for its implementation is the use of integrated assessments and recognized competitiveness ratings. The aim of the article is to form a holistic model of assessing the competitiveness of IHE in the coordinate system of national and international measurement indicators on the basis of the analysis of the principles of construction of the most famous modern world and national ratings. Materials and methods. Methods of structural-logical analysis, comparison, generalization, statistical and other methods were used when conducting research. Methodological and informational basis of the work are scientific works of domestic and foreign authors, materials of periodicals, Internet resources, current normative-legal acts in the field of higher education, public analytical information, etc. Results. Ratings, which are becoming a powerful tool for competition in the global market of educational services, are an integral tool for the formation of the state’s reputation in the conditions of development of the knowledge society. Most of the countries in the world in their educational policy aim at ensuring a greater presence and high positions of national IHEs in the international competitiveness ratings. The considered methods of rating formation and the results of universities in its show not so much the better or worse positions of Ukrainian IHEs as the systemic problems of Ukrainian higher education as a whole. National ratings, however, indicate that the level of education based on quantitative indicators is biased. At the same time, high ranking positions are not only a sign, but also an important incentive to increase the competitiveness of a higher education institution. According to the logic of this approach, the competitiveness of higher education institutions should be ensured mainly in the following areas of activity: development of science; achievement of high level of qualification of graduates and their demand in the labor market; increasing academic mobility; increasing the proportion of foreign students. Conclusion. The integration of Ukraine into the global space of higher education and science, the intensification of competition for intellectual resources obtaining, require innovative theoretical approaches, modernization of methods and practical tools in managing the competitiveness of higher education institutions.

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Background. One of the ways to ensure proper social protection of workers from social risks is the formation of a national social insurance system, the effectiveness of which requires the study in a historical context. It should be noted that in spite of the urgency of the issue, the only vision for the formation of an effective system of social insurance has not been formed. The aim of the article is to study the historical stages of the development of social insurance in Ukraine. Materials and methods. The basis of the study is formed by following methods: historical-logical, system-structural analysis, generalization. Results. The main stages of the formation of the social insurance system have been investigated, which have been proved by the fact that the improvement of the social insurance system was carried out under the influence of socio-economic changes happened in the country. It was revealed that during the period of Ukraine’s stay in the USSR, all working people were covered by social insurance, but the system provided with only covering the social needs at the minimum level. The period of independence was marked by the introduction of insurance principles in the social insurance system, the development and optimization of social insurance institutions, but the system has not yet acquired the financial capacity. Conclusion. Reforms in the social insurance system occurred as a result of changes in the state and social order, its development evolved along with society. But the current state of the functioning of the system indicates the dissatisfaction of the majority of the population with the functioning of social institutions, the level of effectiveness of social programs. Accordingly, the main task is to form an effective model which would be financially capable and socially fair.