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  Management of Loan Capital in Financing Structure of The Enterprise: Theoretical and Methodical Foundations

  In the article are explained the essence of the concepts of "loan" and "borrowed" capital. We considered that the loan capital of company characterizes part of the financial resources of the enterprise what is temporarily involved in economic activities and they can be sent to the capital market for additional income from the investment. It is ... In the article are explained the essence of the concepts of "loan" and "borrowed" capital. We considered that the loan capital of company characterizes part of the financial resources of the enterprise what is temporarily involved in economic activities and they can be sent to the capital market for additional income from the investment. It is advisable to understand that the borrowed capital is the financial resources of the enterprise, not belonging to him by right of ownership, but raised them in economic activities from different sources and in different forms on terms of maturity, repayment and interest payment in order to fulfill the objectives of the program of its activities. The theoretical and methodical principles of borrowed capital management have been investigated, in particular: the directions of management (planning and capital employed, assessing the efficiency of capital employed, monitoring the timely servicing and repayment of debt); characterized by the principles on which is based capital management (accounting principle prospects of development of business, the principle of matching amounts of borrowed capital and the formation of the assets of the enterprise, the principle of optimality of capital structure from the standpoint of its effective function, the principle of ensuring the efficient use of capital employed in the course of economic activity). Criteria of optimization of the borrowed capital to calculate its weighted average cost and term borrowings have been proposed. A formula procedure for determining the weighted average cost of borrowed capital employed, which is based on the approximation of streaming method has been developed.

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  Tools of the Contemporary Protectionist Policy of the European Union

  Despite the triumphal march of economic globalization, whose main characteristic is trade liberalization, countries and supranational integration formations have not abandoned, but improved the regulatory effects on international trade. The most decisive in the conduct of protectionist policy has been, in no small part, to continue to be the ... Despite the triumphal march of economic globalization, whose main characteristic is trade liberalization, countries and supranational integration formations have not abandoned, but improved the regulatory effects on international trade. The most decisive in the conduct of protectionist policy has been, in no small part, to continue to be the leaders of economic and technological dynamism - the USA, Japan and the European Community. The paper discusses the basic measures that protectionism is applied in practice: import licensing arrangements; duties with higher rates; import quotas; MIPs; minimum duties; additional duties and / or import taxes; import bans; dumping and countervailing duties. Conclusion, that contemporary forms and manifestations of these traditional instruments to mitigate foreign goods competition in favor of taking local farms are united in a common term “neoprotectionism”, has been reached.

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  Aspects of Forensic Archaeology

  This paper explores the aspects of Forensic Archaeology. The reader is familiarized with the definitions of terms needed for the thorough exploration of the question. Terms such as archaeology, forensic, forensic archaeology, and field archaeology have been considered. Furthermore, three archaeological techniques are explored in detail, with focus ... This paper explores the aspects of Forensic Archaeology. The reader is familiarized with the definitions of terms needed for the thorough exploration of the question. Terms such as archaeology, forensic, forensic archaeology, and field archaeology have been considered. Furthermore, three archaeological techniques are explored in detail, with focus on their origins, equipment and adaptations, when introduced in a forensic context. A discussion on the relationship between the disciplines of forensic archaeology and anthropology is also provided preceding the assessment of the limitations of combining the two disciplines in one person’s career.