Taurida Scientific Herald. Series: Economics

PSYCHOLOGICAL LAWS OF ORGANIZING ONLINE LECTURES FOR STUDENTS OF ECONOMIC SPECIALTIES

Nataliia Akimova — Mon, 30 Jun 2025 00:00:00 +0300

The article is devoted to the study of psychological patterns of organizing online lectures for students of economic specialties. Since online education is actively spreading in modern Ukrainian realities, the study of its psychological patterns is of particular relevance. Economic education has always been and remains one of the most popular areas of higher education, therefore the purpose of this study was to analyze the influence of the advantages and disadvantages of hybrid and distance education on the psychological patterns of organizing online lectures for students of economic specialties. For this purpose, a number of theoretical, empirical and interpretative methods were used. Among the theoretical methods, analysis, synthesis, comparison, generalization, abstraction, specification and classification were used. Among the empirical methods, observation and experiment were used. The sample of the empirical study was consisted 250 people, so 200 students were subjects in the observation process, and 50 students became participants in the experiment. To interpret the results obtained, the principles of dialectics and synergism were used, also the methodology of structural, systemic and functional approaches were used. As a result, it was concluded that we can use the advantages of online learning for students of economic specialties, if we understand psychological patterns of online education. Such approach allows to improve the quality of economic education, the motivation of all participants in the educational process, the informativeness and practical orientation of economic education. It also allows to improve digital competencies, attracting more applicants to the process of obtaining education, supporting mental health, expanding the range of social contacts while maintaining privacy, security and comfort. Finally the author gives psychological recommendations how to increase the effectiveness of online economic education.

MANAGEMENT OF DIGITAL DEVELOPMENT INDICATORS OF UKRAINE IN COMPARISON WITH EU

Mon, 30 Jun 2025 00:00:00 +0300

The article analyses Ukraine's position among EU countries regarding digital development indicators. The topic's relevance is driven by the need to assess Ukraine's digital progress in the context of European integration. The research methodology includes modern statistical analysis methods and computer technologies, particularly software such as "SPSS Statistics" and "Microsoft Excel". The study measures international indices such as the E-Government Development Index (EGDI) and the E-Participation Index (EPI). The results indicate that Ukraine consistently remains in the cluster of countries with low digital development characteristics, although there is some improvement in specific indicators. The EPI clustering shows Ukraine in cluster 1, stable over time, while other countries moved between clusters. The comparison of Ukraine's positions with EU countries in digital development rankings such as the National Cyber Security Index (NCSI), Global Cybersecurity Index (GCI), Global Connectivity Index (GCI, Huawei), Global Knowledge Index (GKI), and CMS Infrastructure Index reveals that Ukraine has substantial differences in indicators, leading to its separate cluster in the rankings. Despite some improvements, Ukraine remains in the low digital development cluster, with Greece, Romania, Bulgaria, and Croatia being the closest. The article suggests developing a national broadband plan, creating a competitive telecom environment, attracting private investment, and enhancing cybersecurity. It also recommends improving broadband quality, internet penetration, information flow, and user rights protection. Continuing e-government initiatives, enhancing digital skills, and improving digital legislation are crucial. Weaknesses include state institutions, legislation, market size, welfare, telecom infrastructure, and mobile costs. Strengths are education, creativity, innovation, e-commerce legislation and mobile service affordability. Positive changes in information freedom and user rights protection are noted. Ukraine has the potential for digital development with the proper socio-political stability and infrastructure.

ANALYSIS OF CONSUMER PRICE INDEX CHANGES IN VIEW OF INFLATIONARY DEVELOPMENT

Svitlana Boguslavska, Oleksandr Zhuchenko — Mon, 30 Jun 2025 00:00:00 +0300

This article analyzes the dynamic shifts in consumer price indices for major goods, works, and services. The research reveals that temporary factors, particularly the consequences of crop failures, significantly contributed to inflation's rise. However, beyond these transient influences, a strengthening of fundamental price pressure was observed. This was driven by increased business costs for raw materials, supplies, and electricity, as well as a rise in labor costs amidst a staff shortage. The transition of inflation to a double-digit level negatively impacted inflationary expectations among both the public and the business community. These trends pose challenges for monetary policy, necessitating thorough analysis and timely measures. The escalation of inflationary expectations could intensify an inflationary spiral if not effectively contained. The analysis of recent research and publications concerning the key aspects mentioned in the abstract includes studies from the official websites of the National Bank of Ukraine (NBU), the State Statistics Service of Ukraine (SSSU), the Cabinet of Ministers of Ukraine, and the Razumkov Centre, among others. The NBU's Inflation Reports are a primary source of information on CPI dynamics, inflation forecasts, and influencing factors. Specifically, the latest "Inflation Reports" (e.g., for January and April 2025) provide a detailed analysis of accelerating inflation, its components, and future projections, often noting the shift to double-digit inflation and reinforced fundamental price pressure. Analytical materials from the NBU and other economic institutions often emphasize rising business production costs as a key factor in core inflation, including increases in raw materials, supplies, and energy resources. Publications reflecting the views of the business community on the impact of rising costs on their operations and pricing are found in expert assessments from business associations. Regular surveys of consumer sentiment and business expectations measuring inflation expectations are conducted by "Info Sapiens" and the NBU. The NBU's reports indicate that the shift to double-digit inflation has negatively affected inflationary expectations.

METHODOLOGICAL ASPECTS OF RESEARCHING CORPORATE ENTREPRENEURSHIP IN THE CONTEXT OF ENSURING INNOVATIVE DEVELOPMENT

Viktoriia Hranovska, Vіra Savchenko, Lesia Kononenko — Mon, 30 Jun 2025 00:00:00 +0300

The article is devoted to the study of methodological aspects concerning the formation and diffusion of corporate entrepreneurship as a means to ensure the innovative development of modern enterprises. The purpose of the work is a comprehensive analysis of corporate entrepreneurship as an innovation mechanism and the clarification of the directions for developing its methodology based on the analysis and synthesis of scientific literature. The current stage of business and societal development is characterized by accelerated digital transformations, which defines innovation as a key factor for survival and competitiveness. The article emphasizes that in the context of transitioning to new economic paradigms ("Industry 5.0", "Agriculture 5.0", "Education 5.0", etc.) and the need to overcome the inertia of traditional structures, the concept of corporate entrepreneurship gains particular importance. In the course of the study, the essence of corporate entrepreneurship was clarified as the utilization of employees' entrepreneurial potential (intrapreneurship) within an economic entity. This is relevant not only for large corporations but also for private structures of various sizes. It was established that the emergence of corporate entrepreneurship is linked to the challenges faced by traditional businesses seeking to regain the dynamism of innovation and growth. It was determined that, despite global scientific efforts to identify key research directions, the methodology of corporate entrepreneurship remains complex and fragmented, necessitating further investigation in this domain. The decisive role of the human factor – motivation, creativity, entrepreneurial thinking, and soft skills – in the successful development of internal entrepreneurship is highlighted. The necessity of forming a favorable internal environment and effective stimulating mechanisms is substantiated. The specifics of implementing corporate entrepreneurship in Ukraine, especially in the agricultural sector, are examined. The prospects of partnership as an organizational form of corporate entrepreneurship, particularly in the context of cooperation between small agricultural enterprises and advisory services, are substantiated. The research findings deepen the understanding of corporate entrepreneurship as a key mechanism for ensuring innovative development, systematize perspectives on research methodology, and hold practical significance for developing an organizational model of partnership between small agricultural enterprises and advisory services.

DIGITAL ECOSYSTEMS IN UNIVERSITIES: MODELS, APPROACHES, AND TOOLS

Volodymyr Huzhva — Mon, 30 Jun 2025 00:00:00 +0300

The article explores the concept of a university digital ecosystem as an integrated, adaptive environment that consolidates ICT infrastructure, digital platforms, services, users, and data to support core academic, research, and administrative processes in higher education. In the context of ongoing digital transformation, such ecosystems play a pivotal role in enhancing institutional resilience, agility, and innovation potential. The study reviews key conceptual approaches to the development of digital ecosystems, including systems-based, platform-oriented, ontological, and open ecosystem frameworks, each offering specific benefits depending on institutional strategy, context, and technological maturity. Governance models are analyzed through the lens of control distribution: centralized, decentralized, hybrid, project-based, and user-centered configurations are compared with regard to flexibility, integration, and responsiveness. A variety of digital architecture types—modular, microservice-based, service-oriented (SOA), platform-centric, hybrid, and data-driven—are presented and evaluated in terms of scalability, interoperability, and implementation complexity. The technological foundation of modern ecosystems includes cloud computing, artificial intelligence, big data analytics, and the Internet of Things, all of which support personalized learning, automation, and data-informed decision-making. The article outlines a phased project methodology for ecosystem development, encompassing stakeholder engagement, architectural planning, system integration, cybersecurity, and iterative deployment. A practical case involving an economic university is examined, illustrating the implementation of a hybrid ecosystem based on Microsoft 365 Education, integrated with LMS, CRM, research, and communication tools. The paper concludes that building a digital ecosystem requires strong leadership, institutional commitment, qualified cross-functional teams, and a long-term vision. Digital ecosystems should be seen not as one-time solutions, but as evolving frameworks that enable continuous innovation, international competitiveness, and sustainable growth in the academic environment.

FINANCING OF INNOVATIVE ACTIVITIES OF INDUSTRIAL ENTERPRISES AS THE BASIS OF THEIR COMPETITIVENESS

Nadiia Datsii, Nataliia Shuliiar, Oleksandr Chernyshov — Mon, 30 Jun 2025 00:00:00 +0300

Innovation is a key factor in ensuring long-term competitiveness, economic sustainability and modernization of the industrial sector. In today's conditions of high dynamics of global scientific and technological progress, innovation activity is becoming a key tool for increasing the efficiency and competitiveness of industrial enterprises. Successful implementation of innovations allows not only to promptly respond to changes in the market situation, but also to form long-term competitive advantages. For Ukraine, which is at the stage of economic transformation and rebuilding industrial potential in the face of internal and external challenges, the activation of innovative activities of industrial enterprises is critically important. However, in practice, the innovative activity of industrial enterprises remains at an insufficient level due to a lack of investment, the inconsistency of the legislative and regulatory framework with modern challenges, a shortage of highly qualified personnel, as well as weak integration of science and production. In the context of globalization, technological progress and increasing requirements for production efficiency, Ukrainian enterprises are forced to look for new sources of development, in particular through the implementation of innovative solutions. However, the financial component remains one of the main barriers on this path. This problem becomes especially important in conditions of martial law, economic destabilization, and disruption of international supply chains. The limited own funds of enterprises, the low level of attracting foreign investment, as well as the instability of state support significantly complicate the implementation of innovative projects. At the same time, the formation of an effective innovation financing system can activate modernization processes, strengthen integration into global markets, promote the restoration of industrial potential and the transition to a knowledge economy. Research into financing innovative activities of industrial enterprises is extremely relevant for both the scientific community and practitioners, as it allows identifying problems, assessing the effectiveness of existing mechanisms, and suggesting ways to improve them, taking into account modern challenges.

SIMULATION OF THE PROCUREMENT PROCESS WITH RISK CONSIDERATION USING DECISION TREES

Hanna Dymova — Mon, 30 Jun 2025 00:00:00 +0300

The article proposes an approach to modeling the procurement process under risk using the decision tree method. A universal multi-criteria model has been developed, enabling the analysis of supply alternatives considering key economic indicators and risk factors. The system of criteria includes purchase cost, delivery expenses, potential supply delays, payment delays, and the risk of receiving defective products. For each of these criteria, probabilistic scenarios of corresponding events have been defined, and expected costs have been calculated. The decision tree method is applied to visualize the decision-making process and to implement folding and pruning procedures. A multi-criteria comparison of alternatives is carried out using classical optimization methods. The model can be used as a tool to support managerial decision-making in procurement logistics.

MANAGING UKRAINE'S POST-WAR RECONSTRUCTION BASED ON PUBLIC-PRIVATE PARTNERSHIPS: EUROPEAN EXPERIENCE

Mon, 30 Jun 2025 00:00:00 +0300

Public-private partnership should become an effective driver of solving socio-economic tasks for the post-war recovery of Ukraine. Studying the European experience of partnership between the state and the private sector in implementing the country's socio-economic development strategy is currently a priority area in conditions of a shortage of public funds. The post-war reconstruction of Ukraine is becoming one of the main national tasks in light of the devastating consequences of a full-scale war. Effective reconstruction of destroyed infrastructure, restoration of the economy and social institutions require significant financial resources and organizational efforts. One of the promising tools for this is public-private partnership (PPP), which allows attracting private capital and expertise to solve key recovery tasks, increase the efficiency of management of objects of various legal forms of ownership, increase the availability of administrative public services for the community and enterprises; intensify the implementation of breakthrough technologies and the introduction of innovations, effectively implement a balanced budget policy, optimize budget expenditures for the provision of public services and budget institutions. European experience shows that public-private partnerships can become an important mechanism in post-war reconstruction, especially in conditions of limited state budget resources.

THE EVOLUTION OF CONSUMER VALUES AS A DRIVER OF BUSINESS MODEL TRANSFORMATION IN THE RETAIL SECTOR IN THE CONTEXT OF THE CIRCULAR ECONOMY

Alla Karnaushenko, Viktoriia Petrenko — Mon, 30 Jun 2025 00:00:00 +0300

This study explores the link between evolving consumer values and the transformation of retail business models within the circular economy. Using theoretical analysis, typology, and behavioral interpretation, it identifies value–model alignment patterns. A typology of business models and consumer behavioral profiles is proposed, along with an analytical structure for assessing alignment. The concept of Circular Fit is introduced to express the match between consumer values, behavioral readiness, and company models. The 4C strategic adaptation model and an alignment scale are presented to evaluate circular strategies. Theoretical value lies in proving alignment as key to circular transformation; practical relevance is in applying the models to communication strategy planning, circular offer design, and sustainable retail development.

MANAGEMENT OF ENSURING THE PRINCIPLE OF SUSTAINABLE DEVELOPMENT IN THE ADMINISTRATIVE AND LEGAL REGULATION OF LAND PROTECTION

Ruslan Kyrchu — Mon, 30 Jun 2025 00:00:00 +0300

The article presents a comprehensive study of the administrative and legal mechanisms of land protection as a key tool for ensuring the principle of sustainable development in Ukraine. The research aims to identify structural and functional shortcomings in the current legislation governing the use and protection of land resources, and to develop recommendations for its modernization in light of contemporary challenges related to environmental safety, digitalization of management processes, and enhanced public participation. The study analyzes the national legal framework, including the Land Code of Ukraine, the Code of Administrative Offenses, and specific laws on environmental protection and urban development regulation. It also considers international documents such as the Aarhus Convention and the European Charter for Sustainable Land Use, enabling a comparative perspective between the Ukrainian legal system and foreign practices. The methodological basis of the research combines general scientific and special legal methods, including dialectical, historical-legal, logical-normative, and comparative legal approaches. The findings highlight the urgent need to integrate the principle of sustainable development into administrative and legal land protection through the implementation of innovative digital technologies, improved monitoring and control procedures, and the creation of enabling conditions for the active involvement of local communities in decision-making. The author substantiates the need to develop a unified concept of land resource management that integrates legal, economic, and environmental dimensions to ensure long-term land use efficiency and environmental security at all levels of governance. The proposed model of the administrative and legal mechanism envisions the improvement of the institutional framework, modernization of information systems, and the introduction of preventive and incentive measures by public authorities. The developed recommendations have practical significance for state and local authorities, contribute to the formation of conditions for sustainable land fund management, and help address current ecological problems, particularly in the context of war-related challenges and climate change.

COMPARATIVE ANALYSIS OF TREND METHODS OF FORECASTING ECONOMIC INDICATORS ON THE EXAMPLE OF THE UKRAINIAN ECONOMY

Maryna Kovbatiuk, Dmytro Semenyuk — Mon, 30 Jun 2025 00:00:00 +0300

This study contains a comprehensive analysis of methods for forecasting macroeconomic indicators using the example of Ukraine's gross domestic product and exchange rate. The study focuses on evaluating the effectiveness of traditional econometric approaches, in particular linear regression, polynomial regression, and exponential smoothing, in order to determine the most accurate forecasting method. All calculations and modelling were implemented in Python using the pandas, numpy, scikit-learn, statsmodels, and matplotlib libraries, which ensured the accuracy and reproducibility of the results. The analysis began with the construction of a correlation matrix, which allowed us to identify key relationships between macroeconomic variables. The further application of trend models made it possible to assess the general patterns of changes in the dynamics of gross domestic product and exchange rates. The study showed that linear regression has the lowest forecasting accuracy due to the inability to take into account non-linear changes, as evidenced by the low coefficient of determination and high errors. Second-degree polynomial regression proved to be the most effective for forecasting gross domestic product, demonstrating high accuracy and low average absolute error (210.9 billion UAH). Exponential smoothing yielded moderate results, close to the polynomial model, although its errors were slightly higher. The predicted values of gross domestic product and exchange rate for 2025-2030 show discrepancies between the methods. The linear model predicts a gradual increase in gross domestic product to 6.98 trillion UAH in 2030, while the polynomial model predicts faster growth to 11.3 trillion UAH. Exponential smoothing shows a more balanced forecast of 10.9 trillion UAH. The dollar exchange rate forecast also varies: the linear model indicates growth to 42.53 UAH, the polynomial model to 64.36 UAH, and exponential smoothing forecasts 57.43 UAH in 2030. The practical significance of the study lies in the possibility of using the results obtained for strategic planning, macroeconomic analysis and economic risk assessment.

TRANSFORMATION OF UKRAINE'S LABOR MARKET IN THE CONTEXT OF POST-WAR RECOVERY

Kateryna Nikitenko, Dmytro Tarashchuk — Mon, 30 Jun 2025 00:00:00 +0300

The article presents a comprehensive study of the transformation of Ukraine’s labor market in the context of post-war recovery, emphasizing the unprecedented structural, demographic, and institutional challenges caused by the full-scale Russian invasion. The research investigates key shifts in sectoral and regional employment, explores the dramatic increase in internal displacement and external labor migration, and highlights the erosion of the national labor potential due to population decline, skills mismatches, and the loss of working-age citizens. Special attention is paid to the problems of integrating vulnerable population groups—veterans, internally displaced persons (IDPs), persons with disabilities, and women with children—into the labor market, which now requires new models of inclusive employment and social reintegration. The study uses statistical analysis, expert assessments, and policy documents to reveal how war-induced transformations have disrupted the conventional labor supply-demand equilibrium. The author identifies growing demand in specific sectors, such as healthcare, education, IT, construction, and logistics, while outlining the sharp decline in employment in manufacturing, hospitality, and traditional low-skilled jobs. The findings underscore the need for a systemic rethinking of labor policy, with an emphasis on flexible forms of employment, reskilling programs, digital labor platforms, and regional employment development strategies. The article emphasizes the importance of expanding adult education systems, vocational retraining, micro-qualification certification, and dual education models tailored to the country’s recovery needs. It is argued that the effectiveness of Ukraine’s post-war recovery will critically depend on the state’s ability to mobilize human capital, restore employment in war-torn regions, and ensure decent work opportunities for all social groups. By fostering partnerships between the government, business sector, educational institutions, and civil society, Ukraine can transition from a survival-based labor market to a dynamic, inclusive, and innovation-driven employment ecosystem. The paper concludes that the transformation of the labor market must not be limited to restoring pre-war parameters but should serve as a foundation for long-term national resilience, social cohesion, and sustainable economic growth.

METHODOLOGIES FOR ASSESSING INNOVATION POTENTIAL IN CONTEMPORARY SETTINGS

Ihor Pohorilyi — Mon, 30 Jun 2025 00:00:00 +0300

This article examines the essence of the "innovation potential" concept in the context of digital transformation and provides scientific justification for distinguishing its component - digital potential. The study's relevance stems from fundamental changes in the economic environment driven by accelerated technological progress, comprehensive digitalization of business processes, and the growing importance of knowledge and data as key strategic resources. In an era where digital technologies not only automate existing processes but fundamentally transform business models and the very nature of innovation, there is an urgent need to refine the conceptual foundations of innovation activity, adapt the "innovation potential" framework, and incorporate the specific characteristics of the digital age. The research methodology employs general scientific approaches and specialized methods, including analysis, synthesis, logical generalization, and systematization of scholarly literature. The study investigates the conceptual content of "potential," "innovation," and "innovation potential" within contemporary economic realities, while also analyzing existing approaches to interpreting economic and innovation potential and its structural components as presented in academic sources. The research establishes that despite significant scholarly work on the nature and components of innovation potential (including resource-based, systemic, and functional approaches), this field requires further adaptation to digital transformation, particularly regarding its structural elements. The study reveals the absence of a universal set of innovation potential components, which is attributed to various factors including enterprise-specific operations, industry characteristics, and strategic development priorities. It is determined that the comprehensive nature of digitalization significantly impacts all aspects of innovation activity and enterprise potential development. The article substantiates the necessity to expand the traditional interpretation of innovation potential by explicitly incorporating digital potential. Digital potential proves critical for business model adaptation, internal process optimization, and value creation in digital environments. The study demonstrates that identifying digital potential as a distinct yet integral component - alongside core universal elements of innovation potential (scientific-technical, human resources, financial, and market) - enables a more complete, accurate, and adequate assessment of an enterprise's innovation capabilities in the digital era. This approach is crucial for developing effective innovation strategies, targeted resource management, rapid adaptation to digital challenges, and ensuring competitiveness and sustainable operations in today's dynamic market.

INTERPRETATION OF THE DEFINITION OF “SMALL AGRIBUSINESS”: PROBLEMS AND PROSPECTS

Volodymyr Silchenko — Mon, 30 Jun 2025 00:00:00 +0300

Updating the interpretations of the categories of agribusiness and its small forms is extremely important for the informational support of the management decision-making process and the development of effective state support programs in the domestic agricultural sector. In Ukraine, where agriculture plays a leading role in the structure of the national economy, ensuring both domestic food security and a significant share of export earnings, the issue of clearly defining and classifying agribusiness entities, especially its small forms, is of particular relevance. The existing ambiguity in the interpretation of the key concepts "agribusiness" and "small agribusiness" at the legislative and scientific literature level creates certain obstacles for an effective understanding of the specifics of the functioning of these farms, and also significantly hinders their further sustainable development. The purpose of the presented article is to clarify the substantive content of the basic concepts of "agribusiness" and "small agribusiness", to substantiate the necessity of developing a scientifically sound typology of small agribusiness entities. In the process of conducting the research, a set of general scientific methods was applied, including system analysis, synthesis, comparison and generalization of the obtained data. The results of the conducted research confirmed the undeniable significance of small agribusiness for the national economy, in particular its significant contribution to ensuring a stable level of food security of the country and the formation of a significant export potential of the state. At the same time, significant discrepancies were found in the current definitions and criteria for classifying business entities into the category of small enterprises at the legislative level, which complicates their unambiguous identification and accounting. In this regard, the urgent need to develop a clear and scientifically sound typology of small agribusiness entities using such a key industry-specific criterion as the area of agricultural land in their use was substantiated. Promising directions for further scientific research are proposed, including the definition and typology of small agribusiness, clarification of the relevant categories and identification of current problems and prospects for their development.

ECONOMIC ASPECTS OF SUBSTANTIATION FOR BAKERY PRODUCTION TECHNOLOGY ON THE BASIS OF CHOOSING AN ADEQUATE VECTOR IN THE INNOVATIVE DEVELOPMENT STRATEGY

Kateryna Trukhaсhova — Mon, 30 Jun 2025 00:00:00 +0300

The study is devoted to economic aspects in substantiation of production technology for bakery products through adequate choice of strategy vector in innovative development with correctly outlined management tasks of its implementation. The key ideas of the study were: diagnostics for factors that influence the implementation of strategy at a food enterprise in its innovative development; improvements for the implementation of strategy in innovative development based on the feasibility of introducing new products in the assortment policy at the enterprise. During the study, an analysis of the external and internal environment at a food enterprise producing bakery products was conducted and the main factors that designate the strategic vector of its innovative development were established. The influencing factors were diagnosed using a SWOT- analysis. Additional parameters were introduced to assess the achievement of goals in the innovative development strategy. A list of factors has been compiled, all factors have been included in positively or negatively acting ones - opportunities and threats in relation to the external environment, strengths and weaknesses of the enterprise's activities in relation to the internal environment. "Attractiveness" and "Competitive advantages" are complex expert indicators, their calculation is carried out using the weight coefficients (D), assigned by experts to each individual indicator of the attractiveness assessment (i) and competitive advantages assessment (j). The first stage of the analysis covered the internal environment, and the second - the external environment of the food enterprise. The matrix of attractiveness for the implementation of the strategy through innovative development is presented. For the practical implementation of the innovative development strategy, which is based on the feasibility of introducing new products, the following was done: the enterprise's product range was studied and a graph was built that illustrates the links between ranks in output and the profitability of the product range; the matrix of "Product specifications with the deployment of the quality function" was developed, on its basis a positioning map was built before and after the specification.

ADAPTATION OF SOCIALLY RESPONSIBLE BUSINESS PRACTICES IN CONDITIONS OF MILITARY THREAT

Vitalina Yarmolenko — Mon, 30 Jun 2025 00:00:00 +0300

In the modern world, filled with crises and armed conflicts, businesses face not only economic but also social challenges. Traditional approaches to corporate social responsibility (CSR) often prove insufficient in wartime conditions, when companies encounter limited resources, disrupted supply chains, and mass employee outflows. This article explores the peculiarities of CSR implementation under the extraordinary conditions of a prolonged armed conflict. It analyzes key CSR models, stakeholder groups, and development challenges in Ukraine. Special attention is given to examples of Ukrainian companies supporting the Armed Forces of Ukraine (ZSU), internally displaced persons, and affected communities. The role of CSR in Ukraine’s recovery through investments in green technologies, education, social projects, and cooperation with international partners is highlighted. The article emphasizes that CSR should become a strategic priority for Ukrainian businesses, ensuring long-term resilience, trust, and societal development.

TRANSFORMATION OF THE TAX SYSTEM OF UKRAINE IN THE CONDITIONS OF DIGITALIZATION

Yurii Androsiuk — Mon, 30 Jun 2025 00:00:00 +0300

This article presents a comprehensive study of the theoretical foundations, institutional constraints, and practical challenges associated with the transformation of Ukraine’s tax system in the context of digitalization. The author emphasizes that the digitalization of taxation is not merely a technological process but a deep structural transformation of the fiscal environment that redefines the logic of interaction between the state and the taxpayer. It is argued that, under current conditions, digital solutions serve not only as service instruments but also perform a strategic function of modernizing the institutions of tax control, administration, and reporting. The article provides a critical analysis of the functioning of the current tax model in Ukraine, including an assessment of fiscal efficiency, revenue structure, the extent of economic shadowing, and the barriers to digital tax administration. It has been established that the dominance of indirect taxes, the low level of voluntary tax compliance, and the fragmented implementation of digital tools limit the potential of the existing model within the digital context. The author outlines the leading directions of tax system digitalization in Ukraine: the implementation of e-audit, electronic invoicing, e-VAT systems, the Risk Monitoring System (SMKOR), and the Taxpayer’s E-Cabinet. An original classification of digital instruments is provided, with an assessment of their level of implementation, advantages, and systemic weaknesses. Key risks associated with digital transformation are also analyzed, including cybersecurity threats, digital inclusion deficits, regulatory fragmentation, technological inequality, and behavioral limitations of taxpayers. Based on the findings, the article proposes a vision of an integrative digital tax system. Directions for adapting tax legislation to new digital formats of accounting and control are identified, along with the substantiation of the need to shift from a controlling to a service-partnership model of interaction between fiscal authorities and taxpayers. A number of institutional measures are proposed to enhance transparency, predictability of tax policy, and voluntary compliance with tax obligations. A distinctive feature of the article lies in its systemic synthesis of macroeconomic, analytical, and legal analyses of the digital transformation of Ukraine’s tax system, as well as in the development of the concept of digital fiscal partnership as a basis for a modernized tax paradigm.

ACCOUNTING AND AUDIT OF RECOVERY COSTS OF ENTERPRISES IN THE POST-WAR ECONOMY OF UKRAINE: PROBLEMS, APPROACHES, AND DEVELOPMENT PROSPECTS

Alina Sakun — Mon, 30 Jun 2025 00:00:00 +0300

The post-war recovery of enterprises requires significant transformations in financial management, especially in the area of accounting and auditing of recovery costs. The relevance of this topic lies in the need to restore critical business functions in the face of economic instability, infrastructure damage and regulatory uncertainty. The main objective is to increase the reliability and transparency of the recognition and control of restoration costs in financial and management reports. In this context, the accuracy of cost recognition, accounting for asset impairment, and compliance with international financial reporting standards become critical for economic stability and transparency. This article examines methodological approaches to accounting for reconstruction costs and audit practices in the context of post-conflict reconstruction in Ukraine. The study uses comparative analysis, synthesis and a case study approach to explore how enterprises report and audit recovery costs, including the impact of war-related asset destruction, partial operational capacity and dependence on donor and government support. The study identifies key challenges, such as inconsistent cost classification, lack of a unified approach to documenting recovery activities, and insufficient integration of international auditing standards. The findings highlight the importance of improving audit procedures, adopting risk-based approaches and aligning reporting structures with donor expectations. The use of International Financial Reporting Standards (IFRS) is justified as a tool for more accurate and comparable reflection of post-crisis recovery costs. The article also provides practical recommendations for adapting audit procedures to assess recovery costs and increase stakeholder confidence in financial statements. The practical value lies in the proposal of a systematic approach to accounting and auditing recovery costs that can be applied by Ukrainian enterprises and auditors to increase stakeholder trust and contribute to national economic recovery through responsible financial practices.

THE SYSTEM OF NON-STATE PENSION PROVISION IN UKRAINE: CURRENT STATE, ACCOUNTING, TAXATION, AND DEVELOPMENT PROSPECTS

Inesa Shepel — Mon, 30 Jun 2025 00:00:00 +0300

The system of non-state pension provision in Ukraine plays a crucial role in forming additional sources of income for citizens in old age. This paper examines the current state of non-state pension funds, their legislative regulation, operational mechanisms, and financial stability. The key issues identified include low public trust, insufficient investment levels, and legislative restrictions. Prospective directions for development have been proposed, including stimulating public participation, improving state control mechanisms, and expanding investment opportunities. Special attention is given to analyzing international experience in pension fund operations and the possibilities of its adaptation in Ukraine. The main pathways for improving the system are outlined, aiming to enhance its efficiency and reliability in the long term.

FINANCIAL LEASING IN UKRAINE: ADVANTAGES, DISADVANTAGES, AND WAYS OF IMPROVEMENT

Oleksii Aheikin — Mon, 30 Jun 2025 00:00:00 +0300

The topic of financial leasing is gaining increasing importance in the context of Ukraine’s economic modernization and integration into the global financial system. This paper explores the multifaceted nature of financial leasing as a strategic mechanism for attracting investment resources, particularly for small and medium-sized enterprises. It begins by addressing the legal and economic essence of leasing relationships and the key actors involved in leasing transactions. The regulatory landscape is also considered, with attention given to how current laws and institutions shape the functioning of the leasing sector. The study then shifts focus to analyzing the current state of financial leasing in Ukraine. Special attention is given to the dynamics and structure of leasing operations over recent years. The discussion covers both the practical advantages of leasing for Ukrainian enterprises and the persistent limitations that hinder its broader application. These include fiscal burdens, legal ambiguities, and institutional deficiencies that reduce the attractiveness of leasing arrangements. The author pays particular attention to identifying systemic barriers that prevent the formation of a stable and competitive leasing market. In the concluding section, the article explores prospective directions for improving the legal and institutional framework to enhance leasing development in Ukraine. Drawing from selected elements of international experience, the paper outlines potential reforms and policy measures that could stimulate the use of financial leasing as a viable tool for capital formation and asset renewal. The analysis emphasizes the need to adapt the regulatory approach in a way that fosters trust, reduces risk, and expands access to leasing services, thereby supporting long-term economic resilience. The author argues that leasing, when properly regulated and incentivized, may become an essential component of the country’s investment strategy. Moreover, increasing financial literacy among market participants and ensuring transparent enforcement practices can significantly strengthen confidence in leasing mechanisms.

DEVELOPMENT OF FISCAL POLICY IN THE DIGITAL ECONOMY

Nadiia Davydenko, Viktoriia Shepylenko — Mon, 30 Jun 2025 00:00:00 +0300

The article examines the transformation of Ukraine’s fiscal policy within the context of the global transition to a digital economy. The spread of digital technologies such as e-commerce, cryptocurrencies, blockchain platforms, and artificial intelligence significantly influences both the structure of economic activity and the fiscal instruments used by governments. Traditional tax administration models, designed for industrial economies, are no longer sufficient to address the complexities of digital transactions, leading to regulatory gaps, uncollected revenues, and increased tax evasion risks. The study analyzes the current condition of Ukraine's tax system, identifying its insufficient responsiveness to digital challenges. Key problems include difficulties in taxing cross-border digital services, the lack of a clear legal framework for virtual assets, and the limited integration of advanced technological tools in public finance management. Moreover, unequal access to digital infrastructure across regions and population groups hampers the effective deployment of e-taxation services. The paper emphasizes the strategic potential of digital tools such as Big Data analytics, blockchain technologies, and artificial intelligence in improving transparency, accuracy, and efficiency in tax collection. These technologies enable real-time monitoring of economic activities, predictive modeling of budget revenues, and a higher degree of accountability in tax administration. At the same time, the author stresses the urgent need for fiscal policy reforms that are adaptive, inclusive, and harmonized with international practices. Special attention is given to the modernization of legislative and institutional frameworks, the training of public sector professionals in digital skills, and the development of comprehensive strategies for digital fiscal governance. The study concludes that successful fiscal transformation requires a balance between innovation and regulation and that digitalization, if properly managed, can become a key driver for economic growth, fiscal sustainability, and public trust in Ukraine’s tax institutions.

THE BANK'S OWN CAPITAL: FORMATION AND ASSESSMENT OF SUFFICIENCY

Natalia Tkachuk — Mon, 30 Jun 2025 00:00:00 +0300

The article considers the peculiarities of formation of the bank's equity capital. The special role of equity capital in the bank's activities is emphasised, which is due to the functions performed by the bank's equity capital: protective, operational, and regulatory. The general aspects of the formation of equity capital of JSC ‘Pravex Bank’ are considered, which is the basic basis for further assessment of its adequacy in accordance with the Basel recommendations. The structural structure of the bank's equity capital is analysed in terms of elements (authorised capital, reserve capital, share premium, profit). The article focuses on the assessment of the adequacy of the bank's equity capital in view of the Basel recommendations. The general aspects of the formation of equity capital of PRAVEX Bank JSC are considered, which became the basic basis for assessing the level of its adequacy. The structural structure of the bank's equity capital is analysed in terms of elements (authorised capital, reserve capital, share premium, profit). An assessment of changes in the dynamics of the bank's equity capital components is carried out. It is noted that JSC ‘Pravex Bank’ has the necessary amount of equity capital, but the quality of its formation requires immediate improvement (elimination of unprofitable components). The dynamics of the bank's regulatory capital in the context of its components: core and additional capital, as well as risk-weighted assets, which is the main assessment of the adequacy of own bank capital, is studied. The existing losses of the previous and current years significantly affect the bank's compliance with the equity capital adequacy ratios, reducing the amount of regulatory capital of PRAVEX Bank JSC. The necessity of bringing the bank's equity capital structure in line with the Basel III standards is emphasised. The author considers the aggregate exposure of this bank to risk, which is calculated by banks at the end of 2024. It is noted that the high-quality implementation of international banking regulation norms contributes to the timely detection of excessive risks, capital shortages or management deficiencies for domestic banks.

REPUTATION MANAGEMENT UNDER CONDITIONS OF TRANSFORMATION AND MILITARY CHALLENGES: CURRENT STATE AND PROSPECTS

Svitlana Bolila — Mon, 30 Jun 2025 00:00:00 +0300

In accordance with the stated research objective, the article analyzes the current state, challenges, and prospects for the development of reputation management in Ukraine under the conditions of transformational processes and military threats caused by the full-scale war. It is emphasized that reputation management, as part of corporate culture, is a critically important component of strategic organizational governance, enabling not only the maintenance of trust among target audiences but also ensuring stability and adaptability during times of crisis. The study identifies that under conditions of increasing turbulence in the information environment, institutional instability, the spread of disinformation, and information attacks, the focus of reputation management is significantly shifting from traditional public relations to integrated strategies of crisis communication, transparency, social partnership, and value-based positioning. The paper substantiates the importance of building trust as a form of reputational capital and competitive advantage for both the public sector and private businesses. It explores modern technological tools employed in reputation management, including public space monitoring systems, digital reputation platforms, social analytics tools, and the application of ESG criteria. Particular attention is given to communication strategies aimed at fostering social responsibility, openness, and support for civil society under wartime conditions. The article outlines the prospects for the development of reputation management in the context of Ukraine’s post-war recovery, particularly through the restoration of institutional trust, development of the country's reputation branding, and integration of Ukrainian businesses into international ethical, environmental, and social standards. It is emphasized that in the future, reputation will play an increasingly important role in determining organizational success not only in terms of marketing or communications but also as a system-forming element of long-term resilience and security.

MANAGING MICROTEAM ADAPTABILITY IN THE CONDITIONS OF HIGHLY DYNAMICS OF IT PROJECTS

Anton Volokha — Mon, 30 Jun 2025 00:00:00 +0300

The article studies the theoretical and methodological foundations and applied aspects of managing the adaptability of microteams in the context of the dynamics of IT projects. The relevance of the topic is due to the growing importance of micro-forms of teamwork in digital environments, especially in Ukrainian IT companies in the context of war, economic turbulence and market transformation. It is proved that microteams are structurally and behaviorally autonomous units capable of self-learning, self-regulation, and rapid reconfiguration. Their essence as an innovative management form with a focus on creating user value, horizontal coordination and cross-functionality is revealed. Adaptability is considered as an integral characteristic of microteams, combining institutional, procedural, behavioral and technological dimensions. It is substantiated that it is the interaction of these components that ensures the ability of teams not only to respond to changes but also to anticipate them. Based on the analysis of the current state of IT projects in Ukraine, the manifestations of a dynamic environment are identified - instability of requirements, technological turbulence, personnel risks, remote and multicultural formats. The types of dynamics (technological, regulatory, communication, etc.) and the corresponding models of adaptation are systematized: iterative-integrative, hypothetical-evolutionary, asynchronous-communication. A table comparing the types of dynamics and response mechanisms is proposed. Particular attention is paid to the barriers to adaptability: cognitive, emotional, role, structural, institutional, with a breakdown by levels of their occurrence and consequences for the functioning of teams. A typology of problems with examples from the practice of Ukrainian IT companies is presented. Recommendations for management transformation are formulated: development of trust, service leadership, peer review, asynchronous communication, adaptive learning. The article argues that the adaptability of microteams is a systemic attribute of digital management and requires flexible methods and a change in management culture. The proposed approaches can be used both in the context of transforming team structures in a real business environment and in the context of developing policies for the organizational development of IT companies.

LATEST HUMAN RESOURCE MANAGEMENT PRACTICES: FUNCTIONAL FEATURES AND TRENDS

Iryna Debela — Mon, 30 Jun 2025 00:00:00 +0300

The digital transformation of the economy and current challenges such as the pandemic and military aggression are fundamentally changing approaches to personnel management. Companies are forced to adapt to new conditions, such as remote work, the automation of HR processes, and the implementation of innovative technologies. In this regard, traditional HR approaches are gradually giving way to newer, more flexible, analytical, and human-centered practices. Human resource management in such conditions requires not just an update of tools, but a rethinking of the role of human resources as a strategic asset of the business. Human resource management in such conditions requires not just an update of tools, but a rethinking of the role of human resources as a strategic asset of the business. Highlighting new aspects of the relationship between technological innovations and human resources, and developing adaptation measures to the challenges of the digital age require systematization, thorough analysis, and improvement. He aim of the article is to investigate trends in the adaptation of human resource management practices to the challenges of the digital epoch.

APPROACH TO STRATEGIC HUMAN RESOURCE MANAGEMENT OF THE ENTERPRISE

Olena Shcherban — Mon, 30 Jun 2025 00:00:00 +0300

In today's volatile business landscape, characterized by technological disruption, globalization, and shifting socio-economic paradigms, the imperative for organizations to adopt Strategic Human Resource Management (SHRM) has become undeniable. SHRM transcends mere personnel administration, positioning human capital as the central driver of sustainable adaptation and competitive advantage. Modern enterprises must fundamentally reorient their focus from compliance-centric management of tangible assets towards the proactive cultivation and optimization of intangible assets—specifically, the intellectual capital (knowledge, skills, creativity) and social capital (networks, relationships, collaboration) inherent in their workforce. SHRM is defined by its intrinsic long-term perspective, its deep integration with the overarching organizational strategy and objectives, and its dynamic responsiveness to multifaceted external factors (economic shifts, technological advancements, regulatory changes, competitive pressures) and internal dynamics (organizational culture, structure, leadership) alongside evolving labor market trends. This strategic shift necessitates profound qualitative transformations across all HR functions. Traditional reactive personnel management is supplanted by a proactive, holistic approach encompassing strategic workforce planning, organizing structures and roles aligned with future needs, and controlling performance through a strategic lens. Core dimensions of SHRM include the systematic development and maximization of human potential, sophisticated talent marketing strategies (encompassing granular labour market analysis, employer branding, and predictive recruitment systems), comprehensive overhaul of selection methodologies and assessment tools to identify strategic talent, redesign of training and development programs for future capability building, fostering constructive labour relations and engagement, and elevating HR information systems to a truly strategic decision-support level capable of predictive analytics.

STORYTELLING AS AN EFFECTIVE TOOL OF INNOVATIVE MARKETING COMMUNICATIONS

Roman Bazaka — Mon, 30 Jun 2025 00:00:00 +0300

The article explores storytelling as an effective tool of marketing communications. The author provides a detailed analysis of its role in creating an emotional connection between a brand and the consumer, building trust, increasing brand awareness, and engaging the target audience. The impact of well-crafted stories on information retention, emotional perception of content, and the stimulation of purchasing behavior is examined. Special attention is given to the mechanisms of storytelling, particularly the use of emotional triggers, metaphors, imagery, and characters that help the audience identify with the brand. Real examples of successful storytelling in marketing campaigns are presented and analyzed. The article also discusses the key principles of effective storytelling, including authenticity, emotional appeal, story structure, and relevance to the needs of the target audience. It concludes that a well-developed story is a powerful tool for influencing consumers, significantly enhancing the effectiveness of marketing communications, and fostering brand loyalty and trust. Key recommendations for integrating storytelling into a marketing strategy are provided.

SUSTAINABLE DEVELOPMENT AND ITS ROLE IN THE FORMATION OF PRODUCT STRATEGY

Iryna Vakulyshuna — Mon, 30 Jun 2025 00:00:00 +0300

The concept of sustainable development and its role in shaping enterprises' marketing product strategy have been considered. The relationship between the economic, environmental, and social aspects of sustainable development and their impact on enterprises' product policy has been studied. The research is aimed at determining scientifically substantiated approaches to integrating sustainable development into enterprises' marketing product strategies to enhance their competitiveness and compliance with modern market requirements, particularly environmental and social standards. Modern scientific studies have been analyzed, and methods of comparative analysis and an analytical approach have been used to assess the possibilities of adapting marketing product strategies to the principles of sustainable development. The advantages of implementing sustainable development principles in enterprises' marketing strategies have been summarized. It has been studied that integrating sustainable development allows enterprises to reduce environmental risks, minimize costs, increase consumer loyalty, and enhance their attractiveness to investors. The role of sustainable business models in reducing operational risks and adapting enterprises to market changes has been clarified. The feasibility of applying an adaptive model for forming a marketing product strategy considering the principles of sustainable development has been substantiated. A methodology for assessing the effectiveness of sustainable development integration into marketing product strategy has been proposed, enabling the evaluation of the impact of sustainable business practices on economic indicators and corporate reputation. Practical recommendations for implementing sustainable development in enterprises' marketing strategies have been summarized. The possibilities of using eco-friendly materials, implementing resource-saving technologies, and creating closed production cycles have been considered, contributing to increased business efficiency and enhancing their image in international markets.

BIG DATA AS A DRIVING FORCE OF DIGITAL MARKETING STRATEGIES

Olena Zaitseva, Hanna Zhosan, Juliana Chyzhova — Mon, 30 Jun 2025 00:00:00 +0300

The article provides an in-depth exploration of Big Data as a transformative factor in the evolution of strategic digital marketing in today’s dynamic, data-rich economy. The authors position Big Data not merely as a technological tool, but as a strategic asset that reshapes the way marketing decisions are made, implemented, and optimized. The core thesis argues that digital marketing strategies are no longer effective without intelligent data integration — specifically, the use of predictive analytics, real-time behavioral monitoring, and customer-centric modeling powered by Big Data technologies. The paper outlines the conceptual framework of data-driven marketing, highlighting its shift from traditional demographic segmentation to real-time behavioral targeting. Special attention is paid to the potential of Big Data in developing hyper-personalized marketing communications, 360-degree customer profiles, and dynamic customer journey mapping. Through the integration of structured and unstructured data — from CRM systems, social media, IoT devices, and online interactions — marketing teams are empowered to deliver tailored content, adaptive pricing, and individualized promotional offers. These capabilities are essential for gaining a competitive edge in highly saturated digital environments. Empirical evidence from global companies (e.g., Amazon, Netflix, Spotify) and Ukrainian cases (e.g., monobank) demonstrates how Big Data improves key marketing performance indicators: increasing conversion rates, boosting customer lifetime value, raising average check sizes, and enhancing customer retention. The article also presents analytical tables and conceptual models that visualize the transition from fragmented, channel-specific campaigns to integrated, omnichannel, customer-centric strategies. The scientific novelty of this paper lies in its comprehensive synthesis of theoretical, technological, and strategic perspectives on Big Data as a foundational component of modern digital marketing ecosystems. Practical recommendations are proposed for businesses aiming to integrate Big Data tools into their strategic marketing planning, with an emphasis on agility, personalization, and sustainable customer engagement.

DIGITAL INNOVATIONS IN AGRICULTURAL MARKETING: ORGANIZATIONAL AND ECONOMIC FOUNDATIONS OF INTEGRATION

Oksana Larchenko — Mon, 30 Jun 2025 00:00:00 +0300

The presented scientific study explores the organizational and economic determinants of integrating digital technologies into the marketing strategies of enterprises within the agricultural sector. The urgency of this research is driven by the growing need to adapt agribusiness marketing activities to the realities of globalization, digital transformation, and intensifying competition in international agri-food markets. In this context, digital tools are considered a strategic resource for enhancing competitiveness and ensuring sustainable development. This paper identifies and systematizes the most promising digital technologies that can significantly optimize marketing processes in agricultural enterprises. These include big data analytics (Big Data), the Internet of Things (IoT), mobile applications, blockchain technology, and customer relationship management (CRM) systems. Each of these tools is analyzed in terms of its functional capacity to enhance communication with consumers, automate marketing operations, and improve the accuracy of strategic decisions in agromarketing. Based on empirical analysis, the study reveals the economic benefits of marketing digitalization for agrarian businesses. These benefits are reflected in the reduction of promotional costs, increased effectiveness of advertising campaigns, and more efficient management of consumer relationships. The research emphasizes the importance of sector-specific characteristics in the development and implementation of digital marketing strategies. In particular, it highlights the seasonal nature of agricultural production, sensitivity to agro-climatic conditions, and difficulties in product standardization as key factors influencing the success of marketing efforts in this domain. As a result of the research, scientifically grounded approaches are proposed for adapting digital marketing strategies to the specific needs and constraints of the agricultural industry. These approaches aim to support enterprises in achieving greater marketing efficiency, enhancing resilience to external challenges, and securing long-term competitive advantages. The findings contribute to the broader discourse on digital transformation and underscore the necessity of a complex, system-based approach to integrating digital innovations into the marketing activities of agribusinesses under the framework of the emerging digital economy.

NICHE CROPS AS A FACTOR IN DIVERSIFYING AGRICULTURAL BUSINESS REVENUES: FOCUS ON MEDICINAL PLANTS

Liudmyla Boiko — Mon, 30 Jun 2025 00:00:00 +0300

The article examines the role of niche crops as a tool for diversifying agricultural business income in the context of current economic and climate challenges. The main attention is focused on substantiating the economic feasibility of developing niche crop production, in particular, the cultivation of medicinal plants, as one of the promising areas for increasing the sustainability and competitiveness of agricultural enterprises. Market trends, the potential of internal and external demand for medicinal raw materials, as well as factors affecting the efficiency of their production are analysed. The key advantages of introducing niche crops into the structure of agricultural production, in particular in the context of adaptation to climate change and reducing the risks associated with traditional farming, are identified. Conclusions are drawn about the feasibility of strategic reorientation of a part of the agricultural business to the cultivation of medicinal plants as a segment with high added value.

THE LOGISTIC SYSTEM AS A BASIC DETERMINANT OF PROFIT FORMATION FOR ENTERPRISES UNDER THE CONDITIONS OF POST-INDUSTRIAL TRANSFORMATION OF INDUSTRY MARKETS

Maxim Khatser, Viktor Shyshkin — Mon, 30 Jun 2025 00:00:00 +0300

The article is devoted to developing new scientific approaches to studying the impact of logistics systems on the formation of business profits in the context of post-industrial transformation, both for business entities and industry markets. The scientific and practical necessity of accelerating the transition to a post-industrial model of enterprise logistics systems development has been confirmed. A comparative assessment of enterprise logistics systems under industrial and post-industrial development models has been carried out based on the following criteria: purpose; focus areas; objects; subjects; emphasis; connection with profit; and contribution to profit generation. Based on a comparative assessment of the logistics systems of enterprises under industrial and post-industrial development models, a shift was identified in the level of interconnection between logistics systems and enterprise profits in the context of the post-industrial transformation of business entities and industry markets, where the logistics system serves as the foundation for profit generation. A new definition of the term "enterprise logistics system" has been formulated, taking into account the transition of the enterprise and industry markets to a post-industrial development model. In this context, a company’s logistics system is understood as the combination of both external and internal elements integrated into a single whole. Through their interaction, these elements manage and facilitate the physical movement of raw materials, components, and finished goods, as well as the flow of information and financial resources. This system operates based on proper personnel training, the use of innovations, and ESG management, all aimed at ensuring the company's sustainable long-term development by supporting or enhancing its competitiveness and generating adequate profit levels through the achievement of a positive synergistic effect from the interaction of the logistics system elements. The key components of enterprise logistics systems have been identified, taking into account the post-industrial transformation of industry markets. These components include: personnel, innovation, ESG indicators, digitalization, resilience, and the multidimensional connection to enterprise profitability. The study explores the complex relationship between logistics systems and company profits under the conditions of post-industrial transformation, considering both business entities and industry markets.

BARRIER-FREE HOSPITALITY: BASIC APPROACHES AND NEW CHALLENGES

Viktoriia Duha — Mon, 30 Jun 2025 00:00:00 +0300

The article explicates the relevant topic of barrier-free as an essential element of social development. The essence of the concepts of ‘barriers’, ‘low-mobility groups’ and "barrier-free" is defined. It is emphasized that every person may face physical, informational, psychological, or economic obstacles, and their removal contributes to equal access to services and improved quality of life. The study summarizes the achievements of foreign and Ukrainian authors in implementing barrier-free principles in society and the hospitality industry. The level of service accessibility in hospitality establishments in the city of Kropyvnytskyi was examined.The analysis revealed that management and staff do not always consider the needs of all customer categories, which restricts access to services for low-mobility individuals. A lack of specialized staff training and an insufficient level of spatial adaptation by modern inclusion requirements were identified. Practical recommendations for implementing barrier-free solutions in the HoReCa sector were developed. These include organizing training sessions, creating educational video materials, participating in round tables, and establishing a "bank of non-standard situations" for promptly addressing accessibility issues. The article considers the criteria for universal website design for HoReCa enterprises, ensuring convenient access to information for all user categories. It emphasizes that adapting hospitality establishments to barrier-free standards will enhance their reputation, competitiveness, and contribute to harmonizing the interests of business and society.

ECONOMIC ASPECTS OF THE DEVELOPMENT OF UKRAINE’S HOTEL AND RESTAURANT INDUSTRY IN THE CONTEXT OF POST-CRISIS TRANSFORMATION

Kateryna Nikitenko — Mon, 30 Jun 2025 00:00:00 +0300

This article presents a comprehensive analysis of the economic aspects of the development of Ukraine's hotel and restaurant industry (HoReCa) under the conditions of post-crisis transformation. The need for such a study is determined by the deep structural deformations caused by the full-scale war initiated by the Russian Federation in 2022, as well as the consequences of the COVID-19 pandemic, energy insecurity, and the global economic crisis. The hospitality industry has been significantly affected by security risks, population displacement, infrastructure losses, and a decrease in consumer demand, which collectively hinder its sustainable development. The purpose of the study is to identify key economic factors affecting the performance and resilience of HoReCa enterprises, evaluate spatial disparities in business recovery, and substantiate strategic directions for the sector's adaptation during prolonged instability. The methodology is based on the analysis of statistical data provided by the State Statistics Service of Ukraine, open sources such as Forbes Ukraine and Opendatabot, and sectoral reports by Pro-Consulting, Poster POS, KSE Institute, and HoReCa Ukraine. The study applies comparative, structural, and index analysis methods to assess both the quantitative dynamics and economic sustainability of the sector. The study examines the evolution of key indicators such as gross revenue, average check size, and the number of active establishments from 2021 to 2024. The study reveals that businesses in the sector are forced to restructure: relying on flexible formats, cost-saving innovations, alternative energy sources, and localized customer targeting. The research highlights institutional constraints on recovery, such as limited access to financing, insufficient state support for small businesses, and the absence of coordinated regional recovery strategies. The work also identifies the need for differentiated policy measures depending on regional conditions: investment incentives in relatively safe areas, infrastructure recovery support in the central region, and risk-based subsidies or tax relief in frontline territories.

CREATIVE ECONOMY AS A DRIVER OF INNOVATIVE DEVELOPMENT OF TOURISM ENTERPRISES ON A GLOBAL SCALE

Yevhenii Adamenko — Mon, 30 Jun 2025 00:00:00 +0300

The aim of this article is to explore the significance of the creative economy as a major driver of innovative development within the tourism sector in the context of ongoing globalization and digital transformation. As tourism becomes increasingly interwoven with cultural expression, technological progress, and experience-driven consumption, it is essential to assess how creative industries—such as design, media, the arts, and cultural heritage—can be effectively incorporated into the operational and strategic frameworks of tourism enterprises. The study examines international experiences in implementing creative solutions in tourism and assesses their impact on enterprise innovation, market competitiveness, and long-term sustainability. Particular attention is given to how these approaches can be tailored to national conditions, with an emphasis on the Cherkasy region, which stands out for its diverse cultural, historical, and natural assets. This research is timely, considering the need to reinforce the global competitiveness of tourism businesses in Ukraine. Today’s travelers increasingly demand more than standard services they seek unique, emotionally resonant, and culturally rich experiences shaped by innovation and personalized engagement. In this context, applying creative and digital innovations to the tourism sector presents a strong opportunity to stimulate economic revitalization, foster regional progress, and support employment. Additionally, the article highlights how digitalization is reshaping interactions between service providers and consumers, facilitating the emergence of more dynamic, personalized, and interactive tourism offerings. The creative economy enhances this shift by supplying tools for narrative design, visual identity, and immersive customer experiences. The article also identifies strategic avenues for development in the Cherkasy region and offers practical guidance for local tourism enterprises on harnessing creativity and innovation to boost market presence, foster collaboration, and ensure sustainable regional growth.

REDUCING THE CARBON FOOTPRINT IN SUSTAINABLE TOURISM AS A STRATEGIC OBJECTIVE OF THE ECOLOGICAL ECONOMY

Viktoriia Boiko — Mon, 30 Jun 2025 00:00:00 +0300

The article examines the economic and environmental aspects of reducing the carbon footprint of the tourism sector in the context of the transition to a green economy. Particular attention is paid to the transport component as the main source of greenhouse gas emissions. The factors contributing to the growth of the environmental burden, in particular, mass air travel, are analysed. A systematic list of mechanisms for decarbonising tourism is proposed, grouped by areas: strategic, infrastructural, behavioural, regulatory and digital. It is proved that the decarbonisation of tourism is an integral part of climate policy, which can ensure not only emission reductions but also the economic sustainability of the industry in the long term. A model for implementing these mechanisms in the practice of tourism policy in Ukraine has been developed. A SWOT-matrix is formed to assess the potential opportunities and threats of responsible tourism.

FEATURES OF THE TOUR GUIDE CERTIFICATION PROCESS IN THE UK

Maryna Hrabar, Hanna Mashika, Mariya Kashka — Mon, 30 Jun 2025 00:00:00 +0300

The article explores the certification process for tourist guides in the United Kingdom, highlighting its significance in ensuring high standards of tourist services and enhancing the overall visitor experience. It emphasizes the role of qualified guides in preserving cultural heritage and delivering accurate, engaging, and safe interpretations of historical and cultural sites. The study outlines the central role that tourism plays in the UK economy, providing statistical data on tourist arrivals, expenditures, and the sector’s contribution to GDP. It examines various types of tourism popular in the country, such as heritage tourism, city tourism, nature-based tourism, and special interest tourism, demonstrating the diverse range of skills required by modern guides. A significant focus is placed on the major organizations responsible for guide certification and professional development, including the Institute of Tourist Guiding (England), the Scottish Tourist Guides Association (STGA), the British Guild of Tourist Guides, and the Association of Professional Tourist Guides (APTG). These bodies oversee training programs, examinations, and standards enforcement. The paper analyzes the tiered badge certification system (Blue, Green, and White Badge), outlining the geographical scope of guiding permissions, training duration, assessment methods, and language proficiency requirements. Attention is given to the differences in regional systems within the UK and how local traditions and governance influence certification. The article also considers the voluntary nature of certification in the UK, contrasting it with mandatory models in other European countries, and reflects on the implications for quality control, employment, and visitor satisfaction. Continuing professional development (CPD) and the importance of lifelong learning among guides are emphasized as key factors in maintaining excellence. The paper concludes by discussing the balance between accessibility to the profession and the need for maintaining high standards, suggesting that structured, quality-assured certification benefits both the tourism industry and cultural preservation.

DOMESTIC TOURISM IN IVANO-FRANKIVSK REGION: PREREGUISITES AND CURRENT STAGE OF DEVELOPMENT

Liudmyla Zhyrak — Mon, 30 Jun 2025 00:00:00 +0300

The purpose of this article is to explore the prerequisites, current state and key trends of domestic tourism development in the Ivano-Frankivsk region under conditions of war and emerging socio-economic challenges. The study results indicate that in the current conditions the tourism sector plays an essential role: it contributes to the physical and psychological rehabilitation of the population, supports regional economies, maintains employment and fosters social stability. Ivano-Frankivsk region, as one of Ukraine’s leading tourist destinations and a relatively safe territory, has become a key center for domestic tourism. The region’s natural resources, as well as its cultural, ethnographic and artistic diversity, create unique opportunities for attracting domestic tourists. The region has become a hub for internally displaced persons and relocated businesses, which has significantly influenced tourism demand and consumer needs. In today’s context, the very structure and specifics of domestic tourism have changed. There is an increasing demand for short-term, safe, wellness-oriented, and rehabilitative travel experiences. Ivano-Frankivsk region demonstrates adaptability to new realities. New trends are clearly emerging, with therapeutic and wellness, ecological, rural, religious, gastronomic, and ethnic tourism becoming priorities. The role of tourism as a means of emotional and psychological recovery is increasing: psychological tourism programs are being actively developed, including mountain retreats, art therapy, breathing practices and support by mental health professionals. There is growing focus on training tourism staff to work with people with special needs and ensuring accessibility of tourist facilities. The practical value of the article arose in the systematization of the prerequisites for the development of domestic tourism in the Ivano-Frankivsk region and the generalization of current trends and the identification of key problems affecting the industry in modern conditions. The research methodology includes analysis and synthesis, comparison, monitoring of regional development documents.

MARKETING POLICY FOR THE DEVELOPMENT OF TOURIST DESTINATIONS BASED ON RURAL GREEN TOURISM

Raisa Kozhukhіvska — Mon, 30 Jun 2025 00:00:00 +0300

The article analyses the conceptual foundations for the development and implementation of marketing policy measures for the development of tourist destinations based on rural green tourism. The theoretical and methodological basis of the study was the modern scientific developments of domestic and foreign scholars on the issues of on tourism, marketing, and territorial development, as well as the author's personal judgement. The methodological basis for writing the article was based on general scientific research methods, in particular: the method of analysis – to determine the results of previous studies and publications on the subject of the article; the method of concrete definition – to formulate the purpose and objectives of the article; synthesis – to highlight the results of the study; the method of deduction was used to formulate conclusions of the study. The issues of formation of marketing measures to support the development of rural green tourism within tourist destinations have been investigated. It is specified that rural green tourism is one of the important areas of economic activity in rural areas. Certain tourist destinations are formulating concepts and implementing territorial development strategies based on the use of tourism potential. Building of a proper marketing policy strategy for the development of territories and its effective implementation, based on the use of rural green tourism opportunities, allows to achieve stabilisation of the economic situation and contributes to the improvement of social living standards in rural areas. It is stated that the implementation of territorial marketing approaches makes it possible to create new tourist attractions, ensure the demand for existing destinations, prepare the country and local authorities for changes in the market, i.e., in general, to make the territorial economy more sustainable and efficient in the processes of destabilisation and in the conditions of change. It is specified that the development and application of approaches and tools of territorial marketing in managing the potential of a tourist destination is a long-term and dynamic process that requires constant attention and adaptation. t is emphasized that in order to achieve positive results in the process of implementing marketing policy in rural green tourism, attention should be paid to product/service differentiation. Proposals for building a marketing policy for the development of tourist destinations based on rural green tourism have been provided.

PUBLIC ADMINISTRATION OF THE ENERGY SECTOR IN THE CONTEXT OF HYBRID WARFARE: STRATEGIC APPROACHES AND TOOLS

Yana Koval — Mon, 30 Jun 2025 00:00:00 +0300

The article discusses the issue of public administration of the energy sector in the context of hybrid warfare, which has become a new form of threat to Ukraine's national security. In the current conditions of hybrid warfare, the energy sector of Ukraine is at the epicenter of systemic threats that combine physical attacks on infrastructure, cyber attacks, information operations, and economic pressure. This nature of the war requires new strategic approaches and tools from the public administration to ensure the sustainability, adaptability and continuity of the country's energy system. In particular, the article analyzes the peculiarities of the energy system functioning in the context of constant cyber attacks, destruction of critical infrastructure, information pressure and economic destabilization. It is emphasized that in modern conditions, traditional approaches to energy sector management have proved to be insufficient and, therefore, need to be revised and modernized to meet new challenges. Considerable attention is paid to strategic approaches to energy sector management, among which the priority is given to ensuring energy security, diversification of energy sources, development of renewable energy sources and creation of an adaptive regulatory framework. Public administration tools such as strategic planning, interagency coordination, crisis management, information and analytical support for decision-making, digitalization of management processes, and strengthening of international cooperation in the field of energy security are studied. The article also analyzes the current state of implementation of the state energy policy in the context of war, in particular through the prism of regulatory initiatives, organizational capacity of central executive authorities, and examples of management decisions during the energy crises of 2022-2024. Based on the analysis, the author proposes recommendations for strengthening the role of the state in managing the energy sector in crisis conditions, as well as prospects for integrating strategic tools to increase the resilience of Ukraine's energy system to hybrid threats.

TRANSFORMATION OF THE EU INTERNAL MARKET UNDER THE INFLUENCE OF THE GREEN DEAL: TOWARDS SUSTAINABLE DEVELOPMENT

Liudmyla Herman, Vitaliy Zapukhlyak — Mon, 30 Jun 2025 00:00:00 +0300

The article examines the process of transformation of the European Union's internal market in the context of implementation of the European Green Deal strategic initiative, which is considered as a tool for shaping a new paradigm of sustainable development. The purpose of the study is to analyse the structural changes in the EU internal market as a result of the implementation of climate neutrality goals. The methodological basis of the study is the systemic, comparative, and structural-functional approaches, which allowed the author to identify the key vectors of transformation of the EU market architecture. As a result, it is established that the green transformation covers not only the energy and industrial sectors, but also the financial, logistics and institutional spheres. The practical value of the article lies in outlining the possibilities for adapting national economies to the new regulatory, infrastructural and investment conditions of the European space. The purpose of the article is to provide an analytical assessment of the structural changes taking place in the EU internal market under the influence of environmental transformation, with a focus on the challenges and opportunities faced by the Member States. The paper applies systemic, comparative, institutional, and structural-functional research methods, which allowed us to identify key areas of change in such areas as energy, industry, trade, transport, digitalisation, regulatory policy, and financial instruments. The study found that the green transformation is gradually changing the logic of the EU's internal market: from the classical growth model to an innovative, resource-efficient and climate-oriented one. The practical value of the paper lies in the formulation of proposals for adapting the policies of partner countries to the new regulatory environment and strengthening participation in green integration. The results obtained can be used in the process of developing strategies for the transition to sustainable development at the national and regional levels.

SYSTEMIC INTERACTION BETWEEN ECONOMIC DIPLOMACY AND ECONOMIC SECURITY IN THE CONTEXT OF GEOPOLITICAL ІNSTABILITY

Nataliia Hrushchynska — Mon, 30 Jun 2025 00:00:00 +0300

The article examines the relationship between economic diplomacy and economic security of states in the current conditions of global instability. It is determined that effective economic diplomacy is becoming a key tool for protecting national economic interests at the foreign policy level. The emphasis is on the role of diplomatic mechanisms in preventing economic threats, diversifying foreign economic relations and forming strategic alliances. In the context of the war in Ukraine, sanctions conflicts, energy challenges and trade restrictions, the need to strengthen integrated interaction between the diplomatic apparatus and economic security structures is substantiated. Geopolitical instability, accompanied by military conflicts, economic sanctions, transformation of world markets and disruption of global supply chains, significantly changes the conditions for the functioning of national economies. In such conditions, traditional instruments of public administration lose their effectiveness, which requires the use of new approaches to ensuring economic security, in particular through the intensification of economic diplomacy. At the same time, there is a certain fragmentation in the scientific literature in covering the relationship between economic diplomacy and economic security. The vast majority of studies focus either on the foreign economic aspects of diplomatic activity or on issues of internal economic stability, leaving out of consideration the systemic interaction between these two areas. The lack of a comprehensive approach complicates the formation of an effective state policy strategy in conditions of constant influence of external threats. This problem is especially acute for states that are in a state of armed conflict or have significant economic and political dependence on external partners. Ukraine is a vivid example of a country for which an effective combination of economic diplomacy tools and measures to ensure economic security is not just desirable, but necessary for survival, recovery and development. Thus, there is a need for a deeper analysis of the mechanisms of systemic interaction of economic diplomacy and economic security, their mutual influence in conditions of external challenges and the definition of practical recommendations for strengthening this interaction in the Ukrainian context.

TRADE IN GOODS OF THE MEMBERS OF THE REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP

Svitlana Radziyevska — Mon, 30 Jun 2025 00:00:00 +0300

The study focuses on the analysis of the dynamics of exports of goods, the dynamics of imports of goods, the dynamics of the balance of trade in goods, as well as the dynamics of foreign trade turnover of goods of China, Japan, South Korea, the Republic of Singapore, Australia, Vietnam, Malaysia, Thailand, Indonesia, the Philippines, New Zealand, Cambodia, Myanmar, Brunei, and the Lao People’s Democratic Republic over 2015-2023. The results of the calculations, based on the UNCTAD Handbooks of Statistics and the UNCTADstat Data Centre, show that the PRC increased both the share of merchandise exports and the share of merchandise imports in RCEP and in the world. The share of China’s merchandise exports grew: in RCEP – by 1.34% (from 47.22% to 48.56%), in the world – by 0.45% (from 13.74% to 14.19%). The share of China’s merchandise imports rose: in RCEP – by 1.38% (from 40.96% to 42.34%), in the world – by 0.41% (from 10.13% to 10.54%). In 2023, in terms of the trade surplus in goods China ranked first (USD 822690 mln) among the RCEP member states; Australia ranked second (USD 83872 mln); and Singapore ranked third (USD 52804 mln). The Republic of Singapore reduced both the share of merchandise exports (from 7.28% to 6.84%) and the share of merchandise imports (from 7.23% to 7.01%) in RCEP. The share of Japan’s exports of goods fell by 2.66% (from 12.97% to 10.31%) in RCEP, and by 0.77% (from 3.78% to 3.01%) in the world. The share of Japan’s imports of goods dropped by 2.78% (from 15.79% to 13.01%) in RCEP, and by 0.66% (from 3.9% to 3.24%) in the world. In 2023, among the RCEP countries, Japan had the largest deficit in foreign trade in goods (USD 68'535 mln); followed by the Philippines (USD 60'279 mln); South Korea (USD 10'346 mln), etc. On the one hand, the share of South Korea’s merchandise exports fell by 1.85% (from 10.93% to 9.08%) in RCEP, and by 0.53% (from 3.18% to 2.65%) in the world; on the other hand, the share of South Korea’s merchandise imports rose by 0.01% (from 10.63% to 10.64%) in RCEP, and by 0.02% (from 2.63% to 2.65%) in the world. During 2015-2023, Vietnam and Cambodia significantly increased both exports and imports of goods. Some RCEP members (Laos, Australia, Indonesia) focused mainly on merchandise exports, and certain countries (Brunei Darussalam, the Philippines) – on merchandise imports. Vietnam and Laos doubled the total volume of foreign trade in goods, and their merchandise trade surplus grew. In 2023, the foreign trade turnover of the RCEP countries amounted to USD 12’997’739 mln indicating 45.65% increase compared to 2015.