Look at This:
The Second Wave: Advanced Gameplay Options
Note: These gameplay options will significantly increase the challenge of the game!
[eGO_CritOnFlank]=A flanking shot will guarantee a critical hit.
[eGO_DecliningFunding]=Overall funding levels drop inexorably with every month that passes.
[eGO_DegradingElerium]=Elerium stores will degrade over time.
[eGO_EscalatingSatelliteCosts]=The cost of satellites increases with every one that is built.
[eGO_InterrogateForPsi]=The Greater Good
[eGO_InterrogateForPsi]=The secret of psionics can only be learned by interrogating a psionic alien.
[eGO_LoseGearOnDeath]=Lose all gear from soldiers who die in combat.
[eGO_Marathon]=The game takes considerably longer to complete.
[eGO_MoreAbductionSites]=The aliens will target a larger number of cities every time they launch an abduction attack.
[eGO_MorePower]=The power requirements of all facilities are increased.
[eGO_PanicAffectsFunding]=A country will offer less funding as its panic increases.
[eGO_RandomDamage]=Weapons have a much wider range of damage.
[eGO_RandomFunding]=The funding offered by individual council members is randomized.
[eGO_RandomRookieStats]=Not Created Equally
[eGO_RandomRookieStats]=Rookies will have random starting stats.
[eGO_RandomStatProgression]=As a soldier is promoted, their stats will increase randomly.
[eGO_UltraRarePsionics]=More Than Human
[eGO_UltraRarePsionics]=The psionic gift is extremely rare.
[eGO_VariableAbductionRewards]=The rewards granted for stopping alien abductions are randomized.
[eGO_WoundsAffectStats]=Any wounds taken in combat will degrade a soldier's stats for that mission.
WOW! This settings prove - XCOM is masterpiece of game developing. I'm believe in this!