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This article considers possibilities of practice realizing model conception (as an instrument of degree estimation and rate management of the accounting system entropy) in the accounting practice (from the accounting judgment production in order to form the accounting police and to decide the accounting practice problems) and in norm regulation sphere (from the creation of regulative construction, which has a module structure and supposes a presence of module set). The author grounds necessity and expediency of use accounting models both for change of accounting problem decisions and for accounting standards creation.

Presented article is devoted to the issues of increasing the economic efficiency of State regulation of the economy. In particular, the author examines the theoretical and methodological approaches to assessing the level of transaction costs for users of public services, describes how to objectively evaluate a reduction in transaction costs for users of public services. Special attention is given to the concept of the life cycle of the administrative barriers in the public sector services.

The research considers the possibilities of development and improvement of analytical accounting of financial instruments in modern conditions, as one of the factors of formation of financial accounting in Donetsk region. The situation of standard regulation of organization of accounting of financial instruments from the perspective of primary orientation to work with the Russian partners is analyzed. The need for reforming of the Ukrainian standard of accounting “Financial instruments” for modern conditions of development of the region is proved. The forms of analytical ledgers for accounting of financial instruments are developed.

Asset securitization is considered to be one of the most important financial innovations for recent decades. Now this financial technique shows a rapidly growth on the Russian capital market. As of the third quarter of 2015 there were about 400 bl. Rubles in total outstanding of asset-backed securities. The article discusses the instruments of asset securitization in Russia, their classification, their distinctive features, the legal basis, main problems and perspectives of the financial technique. This article examines the development of the market for the asset-backed securities in Russia.

The implementation of the law on bankruptcy of citizens (individuals) will change the economic situation and financial relationships between insolvent citizens and creditors. It should take into account by the individual debtor, various commercial organizations, and government agencies. First, these are the commercial banks, collection agencies, tax authorities, NGOs, as well as the counterparties, where guarantors are individuals. Evaluation of insolvency requires the formation of the database containing the information about the financial position of the bankrupt, criteria and indicators for the diagnosis of insolvency and capacity to repay the debt, the timing and order of the bankruptcy of an individual. The article investigates the approaches to the diagnosis of insolvency of an individual, as well as the possible consequences and the risk of losses for businesses and government agencies, which deal with individuals as the borrowers or guarantors.

The presented article is continuation of a number of the previous publications dedicated to the issues of organization of production at enterprises for employment of workers with disabilities. The features of determination of the areas of production divisions of such enterprises depending on the type and extent of labor restrictions of personnel are considered. Adjustment coefficients for realization of calculations of separate elements of the area of workplaces, including working zones and zones of service, with regard to the specifics of separate types of restriction of working ability of workers of the enterprises, are defined. Suggestions on carrying out calculations at diverse structure of personnel of production divisions are formulated.

The technique of harmonization of production and marketing activities of the coal company is developed. The application of the technique in practice provides: reasonable formation of plan numbers of functioning of production and technological processes depending on volume and structure of market demand; optimization of costs of production and product sales; increase of profitability of production and sale; optimization of indicators of purchasing activity and reduction of stocks; implementation of contractual obligations to consumers of coal production; increase of competitiveness of the company and positive business reputation.

The article, following the results of the sociological research conducted in monitored mode via the uniform technique in Novosibirsk region, analyzes social and demographic characteristics of unemployed population in relation to self-employment. The unemployed citizens, who expressed readiness to perform self-employment, are referred to labor potential of self-employment. The analysis of social and demographic characteristics is carried out in a view of separate forms of self-employment: setting-up of own business, work at personal subsidiary economy, farming. The following categories were studied: gender, age, education level, profession before job loss, marital status, existence and number of children. The conclusion is drawn that many of unemployed people can carry out self-employment, which, certainly, without being panacea from unemployment, is capable to provide realization of needs of rather essential part of rural population, work and earn. Apart from income as a source of subsistence, self-employment forms an important position of social activity of unemployed population as opposed to the existing social dependency of separate part of the unemployed population. These people need help, the relief measures must be realized both on federal, and on regional levels.

Religion plays an important role in human life, influencing it, forming its value orientation. In the same way religion impacts on society as a whole. Religion is closely connected with the society, it forms a social institution, and ensures the integrity of society and the state. Religion appears as in the relationship between people and government relations in their degree and by nature. In different periods of the existence of the society the state-church relations were various. The article presents some of the doctrines of the founders of sociology on the interaction of religion and state.

The article analyzes the value strategies of modern Russian youth in real and virtual society. It is revealed which systems of values of the Russian youth prevail in modern society. The analysis of the traditional values and their transformation in modern society is carried out. The analysis of the value paradigms of modern Internet users, comparison of the values prevailing in real and virtual societies are carried out. Besides, the article focuses on the transformational processes, happening in the Russian society. The main youth problems, currently important in domestic modern sociology of youth are considered. The conclusion about transformation of basic institutes, which influence the formation of the value paradigms of youth, is drawn, and to this end the analysis of the inter-generational transmission of sociocultural values, which mechanism underwent a certain transformation in modern Russian society, is carried out.