national level, in a country with an economy in transition. The analysis shows that there
is no comprehensive monitoring of environmental, social and economic indicators in
Ukraine. The proposed characterization of trends in the development of the national
economy is based on a comprehensive, integral analysis of environmental, economic
and social indicators.
The twenty-two section “HUMAN AND INTELLECTUAL CAPITAL AS THE
BASIS OF THE DEVELOPMENT OF A GLOBAL KNOWLEDGE SOCIETY”.
Global world economy of the XXI century is an economy in which leadership belongs
to countries with a high level and quality of human development, successfully
developing high-tech services that have their niches in the world commodity markets
of industrial products that are active participants in the world capital markets, having
its own ideology and broadcasting it to the whole world. The basis of competitive
advantages are the human mind, intellect, knowledge underlying the economic
categories such as human and intellectual capital, which have now been studied in
sufficient details. A constant search for adequate ways to assess the intellect of a
person, his knowledge, abilities, abilities, eloquently testifies that from an economic
point of view, in the conditions of a new intellectual, information economy, the sources
of labor productivity have changed, that cause the necessity to study the human and
intellectual capital as the basis of the development of a global knowledge society.
The twenty-third section “ACCOUNTING ASPECTS OF FRANCHISING”. The
article describes the features of franchising operations and the impact of such
operations on the construction of accounting of franchising operations. The essence of
the concept of franchising is investigated, the main approaches to the classification of
franchising operations and its types are considered. The main advantages and
disadvantages of franchising operations conducted by business entities of Ukraine are
considered. The main risks that may be exposed to business entities engaged in
franchising operations are analyzed. The analysis of the current regulatory framework
and the level of legal regulation of franchising operations are made. The analysis of
features of formation of accounting policy partially in organization and methods of
accounting for franchising operations both by national and international standards are
carried out. Their comparison is made and the peculiarities of accounting of franchising
operations at the franchisor and franchisee are reflected. The sequence of reflection of
operations from franchising at the franchisor and the franchisee is given. The order of
taxation of franchising operations and the impact of the results of their implementation
on income tax, value added tax and fixed tax are considered and analyzed.
The twenty fours section “BRAND IN THE EVALUATION OF THE
ECONOMIC COMPONENT OF STRATEGIC PARTNERSHIP”. The conditions of
transformation of economic cooperation strategic partnership are considered. The
theoretical and methodological bases and historical preconditions of an estimation of
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