The authors elaborate methods of forming, developing and disseminating the relations of mutual assistance in the conditions of modern competition. The essence of benchmarking and its historical roots are revealed. The authors dem-onstrate the significance of benchmarking in the post-socialist countries, the economies of which are at the stage of creating their own model of a «catching-up leap». The authors develop a standpoint that in order to overcome the tradi-tional ideology of competition, it is necessary to go beyond the purely economic relations and step into the field of ethics. Significant attention is paid to using the excellence model in the system of international standards. The authors believe that benchmarking activity should not be limited to analyzing processes and re-sults; it should encompass the study of the thinking mode of individuals, teams or nations as an element of the motivational mechanism. Benchmarking calls for creation of a system, which would satisfy the interests of both the leaders and the followers, that is, mutual gains. To a large extent, this task can be solved within the frames of collaborative benchmarking, which is especially effective in the conditions of creating innovative cooperation networks and clusters. High level of trust between the partners should lay the basis for the relations of rivalry and mu-tual assistance.

 

Key words:
Benchmarking, benchmarking code of behavior, best practice, collabora-tive benchmarking, competition, individual benchmarking, knowledge benchmark-ing, lagging behind, leadership, mode of thinking, mutual assistance, rivalry, trust.

The paper presents the essence, the prerequisites of mergers and acquisitions; it singles out modern trends of mergers and acquisitions, namely the development of the social component of enterprise integration; also the operations are analyzed in merges and acquisitions throughout the whole world and in Ukraine, in particular.

 

Key words:
Mergers and acquisitions, integration.

The basic political, institutional and economic risks while creation of the Eurasian Economic Union and their possible impact on its stability and efficiency of development is proved; the author’s position regarding the impossibility of the long-term socio-economic effects for the members of the Union is grounded; the probable risks for Russia as the leader of the integration process which prevent the Eurasian integration are identified.

Key words:
Risks,   integration, disintegration, Eurasia, Eurasian Economic Union, uncertainty.

The problem of the EU regional policy modernization under the conditionsof globalization processes activation is studied. The influence of global factorsand changes in the EU regional policy is determined produced on the transformationof the regional policy in Ukraine. In the context of the development of theUkraine’s regional policy the problems are defined of economic development andwelfare of the citizens in the regions of Ukraine, also the areas of cooperation betweenUkraine and the EU are outlined.

 

Key words:
Regional policy, globalization, regional economic development, income convergence, real convergence, inter-regional cooperation

Theoretical basis of institutional provision of the state pension insurance is investigated. Structure and content of formal institutions that regulate state pension insurance during the period of pension reform in Ukraine are analyzed. The basic informal institutions of the state pension insurance in our country are described. It was done a research on correspondence between informal institutions and official rules and regulations that determine the activity of the subjects of state pension insurance in Ukraine.

Key words:
State pension insurance, institutions of state pension insurance, pension reform, formal institutions of state pension insurance, informal institutions of the state pension insurance.

The essence of the concept «economic information» is considered; the role of accounting information in the management of economic information flows is proved. The classification features of accounting information are offered, the classification of users of accounting information depending on their information needs is schematically shown. The criteria of accounting information for the effective managerial decision-making are determined.

 

Key words:
Economic information, accounting information, information support, accounting, bank, management, users of accounting information.