Economy and Society

THEORETICAL AND METHODOLOGICAL APPROACH TO EVALUATING THE IMPLEMENTATION OF SIXTH TECHNOLOGICAL PARADIGM TECHNOLOGIES IN LOGISTICS

Artem Bilovol — 2025-08-25

Technologies of the sixth technological paradigm are being integrated into the logistics activities of companies, which highlights the need to assess their implementation. The aim of the study is to develop a theoretical and methodological approach to evaluating the implementation of sixth technological paradigm technologies in company logistics. The study is systematized research directions regarding the assessment of the sixth technological paradigm technologies implementation in logistics, focusing on the effects of using the Internet of Things in logistics; the effects of applying Industry 4.0 technologies in logistics; the effects of building smart warehouses and using digital twins; the effects of blockchain utilization in supply chains; and approaches to evaluating the sixth technological paradigm technologies implementation in company logistics. Trends in the adoption of the sixth technological paradigm technologies in international and Ukrainian logistics are analyzed. It is found that the global Internet of Things logistics market is rapidly growing, digital twins are becoming a key technology for modeling and visualizing logistics systems, and Ukrainian companies demonstrate increased interest in implementing the Internet of Things solutions and digital twins for automation and cargo monitoring. A framework for the impact of sixth technological paradigm technologies on company logistics is developed. It was substantiated that the increase in labor productivity, safety, and automation of logistics processes generates positive effects on the technical and economic indicators of a company's logistics activities. A model for evaluating the implementation of the sixth technological paradigm technologies in company logistics is proposed, comprising two components: a normative-recommendatory component and a variable evaluation component. A distinctive feature of the model is the assessment of compliance with technology standards (normative efficiency) and the evaluation of the effectiveness of the sixth technological paradigm technology implementation in specific processes or programs within the company.

CRISIS MANAGEMENT IN THE HOSPITALITY INDUSTRY: THEORETICAL FOUNDATIONS AND PRACTICAL CHALLENGES OF TODAY

Uliana Huzar — 2025-08-25

The article comprehensively examines the peculiarities of the functioning of the hospitality industry in times of crisis. The key definitions of the concepts of "instability", "crisis" and "crisis phenomena", which are often identified in the scientific literature, are identified and analyzed. The historical evolution of the interpretation of the term "crisis" from classical interpretations to modern approaches that take into account the influence of globalization processes and integration changes in the world economy is revealed. It is established that a crisis is a consequence of an untimely or ineffective response to instability, and crisis phenomena act as manifestations or consequences of crisis events. Particular attention is paid to the distinction between the concepts of "crisis" and "threat", where a crisis is viewed as a post factum situation, while a threat is viewed as ante factum, requiring preventive actions. The impact of crises on the activities of hospitality industry enterprises, in particular under martial law in Ukraine, is analyzed, and their destructive and constructive manifestations are identified. The essence of hospitality security, which involves the physical and psychological protection of guests, maintaining trust, and forming a stable environment for the functioning of establishments, is investigated. The need to integrate approaches to security management and anti-crisis management at different levels – from organizational to global – is substantiated. A scheme for forming an anti-crisis management strategy in the hospitality sector is proposed, which is based on five key components: human resources, critical infrastructure, technology, business processes, and the reputation of the institution. Such a strategy aims not only to minimize the negative consequences of crisis phenomena, but also to ensure the sustainable functioning of enterprises in the long term. Particular emphasis is placed on the importance of effective crisis communication, which allows for timely exchange of information, consistency of actions and coordination of management decisions in critical conditions. It acts as a tool for building trust between stakeholders, maintaining a positive image, and preventing panic among consumers and staff. It was emphasized that timely and clear response to crisis events contributes not only to reducing risks and maintaining business stability, but also creates conditions for increasing its competitiveness, forming an adaptive organizational culture, and ensuring the effective restoration of the hospitality industry after the crisis processes are over.

THE ROLE OF ARTIFICIAL INTELLIGENCE IN EXPANDING THE OPPORTUNITIES FOR PROFESSIONAL ACTIVITY

Oleksandr Cherep — 2025-08-25

The shares of the creative economy in the GDP of Ukraine and the EU under the influence of AI (2017-2024) are studied. An important aspect of novelty is also the inclusion of an ethical and socioeconomic dimension in the analysis. We not only noted the actual economic effect (productivity growth), but also considered the issue of preserving the human factor, creating new professions, and protecting against risks. Modern science emphasizes the need for a humanistic approach to AI, and our results fully reflect this: the model and recommendations are aimed at empowering humans, not replacing them with a machine. This conclusion echoes the concept of "AI as Augmented Intelligence", which is now popular in Western literature. Practical recommendations are offered for various stakeholders: for public authorities (Ukraine and EU countries), for businesses and startups in creative industries, for the education and science system, for creative professionals (designers, marketers, teachers, journalists, etc.). The purpose of the article is to investigate how artificial intelligence will contribute to the expansion of professional opportunities in the fields of marketing, education and media and to formulate practical recommendations for stakeholders (business, educational institutions, government agencies, creative professionals) on the implementation of AI in their activities in order to strengthen the creative economy; to take into account ethical, legal and socio-economic aspects. To achieve this goal, the following methods were used in the research process: - Content analysis and qualitative case analysis - to study real examples of AI implementation. Information was collected about specific projects (for example, the use of AI in the editorial office of a news site, the introduction of chatbots in a marketing campaign, pilot projects of AI tutors in schools). These cases are analyzed for the achieved performance indicators (saving time, audience growth, improving learning outcomes, etc.). Qualitative analysis made it possible to establish causal relationships between the use of AI and the benefits obtained. In general, the research is applied in nature, based on the synthesis of theoretical developments and practical data. The reliability of the results obtained is ensured by the use of authoritative sources, and the conclusions are correlated with the existing world trends. The next section presents the results of the study - the developed model and its justification.

STIMULATING PRODUCTIVE EMPLOYMENT OF THE POPULATION IN THE CONTEXT OF POST-WAR ECONOMIC RECOVERY

Iryna Shubala — 2025-08-25

The purpose of the article is to determine the principles of stimulating productive employment of the population in the conditions of post-war economic recovery, taking into account the needs of labor market modernization to ensure sustainable economic growth. The methodological basis of the study is a functional combination of systemic, institutional and structural-functional approaches, which allows for a comprehensive disclosure of the mechanisms for stimulating productive employment in the post-war period. Methods of comparative and statistical analysis were used to assess labor market trends, as well as the abstract-logical method for theoretical generalization and the formation of conceptual provisions. Analytical conclusions are based on the integration of the results of empirical observations with international experience in economic reconstruction. The article examines the features of the functioning of mechanisms for stimulating productive employment of the population as a key direction of post-war economic recovery. It is determined that the transformation of the labor market in the post-war period requires a transition from a policy of simple job recovery to the formation of quality employment conditions in order to ensure increased labor productivity. It is studied that the strategic tasks in this aspect are the support of entrepreneurship, the development of small and medium-sized businesses, as well as the formation of conditions for attracting investments in sectors with high added value. The need to integrate the principles of an active labor market with programs for rebuilding infrastructure and restoring industrial capacities, which can be multipliers of productive employment, is substantiated. The need to implement institutional reforms aimed at increasing the flexibility of labor relations, developing social partnership and ensuring fair wage standards is clarified. The need to form an effective model for stimulating productive employment, capable of ensuring sustainable growth in the welfare of the population and the formation of a socially oriented model for the restoration of the national economy, is proven.

ECONOMIC ASSESSMENT OF LOSSES AND RECOVERY NEEDS OF UKRAINE’S CULTURE AND CREATIVE INDUSTRIES SECTOR: A REGIONAL PERSPECTIVE

Yevhen Anhel — 2025-08-25

This article is devoted to the economic assessment of losses and recovery needs of Ukraine’s culture and creative industries (CCI) sector in a regional perspective. The relevance of the topic is explained by the unprecedented destruction of cultural infrastructure during the full-scale war and the lack of sufficient integration of CCI into national recovery and development strategies. The aim of the study is to provide a comparative analysis of the scale of regional losses, the financial needs for reconstruction, and the volume of resources available for recovery, while taking into account the necessity of regional differentiation in shaping effective state policy. The methodological approach combines the use of the RDNA4 dataset with budgetary statistics, which together make it possible to assess direct damage and recovery needs, and identify disparities between different groups of regions (frontline, vulnerable non-frontline, rear regions, occupied). The analysis applies both absolute and per-capita calculations, which helps to show how heavily different regions are affected by the war. The results reveal a significant gap between the enormous scale of losses and the extremely limited budgetary allocations for culture. At the same time, capital expenditure forms only a small fraction of overall budget spending on culture. The findings also highlight the critical importance of the regional dimension: frontline, vulnerable non-frontline, rear, and occupied territories require differentiated recovery plans adapted to their damage levels, pre-war CCI development, and security conditions. The study shows that most of the damage is concentrated in frontline and vulnerable non-frontline regions. At the national level, the differentiation of priorities is essential to prevent widening disparities in cultural development between regions. The practical value of the article lies in demonstrating that CCI should be recognized not only as an element of cultural policy but also as a strategic economic resource and a key instrument of Ukraine’s sustainable post-war recovery and regional growth.

MIGRATION DURING MARTIAL LAW: PROSPECTS AND CHALLENGES. ECONOMIC ASPECT

Kateryna Balabukha — 2025-08-25

The article analyses how wartime mobility in Ukraine affects labour markets, household incomes, housing, and social protection, and maps policy levers that can mitigate losses and enable recovery. By February 2025, about 4.9 million internally displaced persons (IDPs) were registered; roughly 70% moved across oblast borders and about two-thirds remained displaced for over two years, signalling protracted displacement. Displaced households face job losses, depleted savings, and rising housing and utility costs, often resorting to lower-quality rentals and informal contracts with eviction risks. Labour market conditions deteriorated sharply in 2022 (unemployment >25%) but improved to ≈11.5% by early 2025, while mobilisation and large internal/external movements tightened labour supply, accelerated wage growth, increased female participation, and exposed skill mismatches. Housing damage is extensive (≈2 million dwellings affected), with high rent burdens among IDP tenants. Return flows are sizeable: an estimated ≈4.1 million people have returned, including many to frontline communities with constrained access to services. External displacement remains large, with millions protected abroad; return intentions hinge on security, housing, and income prospects. Poor working conditions, including long hours, safety gaps, and weak labour protections, further deter return and formal employment. The study draws on and consolidates official statistics with recent humanitarian and economic monitoring, combining IDP registry data and survey-based measures of displacement, mobility, and return. Descriptive indicators track durations, interregional movements, and return rates; comparative regional reading links displacement pressure to labour and housing outcomes. Policy priorities include scaling active labour market measures with targeted upskilling and digital access (including for those abroad), expanding childcare to raise female employment, strengthening tenant protection and simple rental contracts, and deploying rental subsidies, social housing, and calibrated mortgage tools for priority groups. Coordinating employment and housing policies with reconstruction plans can lower displacement costs, support jobs and incomes, facilitate safe voluntary returns, and stabilise local economies in both host and origin regions.

FEATURES AND PROBLEMS OF STRATEGIC MANAGEMENT IN THE CONTEXT OF FORMING INNOVATIVE POTENTIAL AND ENSURING THE SOCIO-ECONOMIC SECURITY OF INNOVATION-ACTIVE LOGISTICS ENTERPRISES

Viacheslav Blikhar — 2025-08-25

The article analyzes the main theoretical aspects and practical approaches to strategic management of innovation-active logistics enterprises in the context of developing their innovation potential and ensuring socio-economic security. The purpose of the study is to investigate the specific features and identify the key challenges of strategic management aimed at fostering innovation capacity and safeguarding the socio-economic stability of logistics enterprises that actively implement innovations. The essence of strategic management is defined as the development and implementation of long-term development plans that ensure the effective use of modern technologies, the strengthening of economic resilience of business entities, and the optimization of production processes, alongside the implementation of mechanisms to counteract strategic threats. It is demonstrated that the effective implementation of innovation strategies in logistics enterprises requires both a high level of adaptability to external environmental changes and a comprehensive system for protecting socio-economic resilience. A parametric model is proposed, which considers the interrelations between the main influencing factors on enterprise security, including financial, personnel, and digital security, managerial maturity, business risk level, and innovation potential. This model allows for the assessment of the impact of each parameter on the overall socio-economic security of logistics enterprises. The study reveals the key problems of strategic management in the context of innovation potential development and security assurance, in particular: (1) underestimation of risk management; (2) fragmentation of strategic controlling systems; and (3) lack of coordination between innovation initiatives and enterprise security systems.

THEORETICAL ASPECTS OF FORMING THE COMPETITIVENESS OF RETAIL NETWORK PERSONNEL IN THE CONDITIONS OF DIGITAL TRANSFORMATION

Наnna Bratus — 2025-08-25

Digital transformation is a powerful driver of change, as it not only creates new conditions for the functioning of retail chains, but also radically changes the role and importance of personnel in organizational processes. In modern realities, there is a growing need for employees who have a high level of digital competencies, are able to quickly master new information and communication technologies, work with large data sets, analytical platforms and artificial intelligence tools. This leads to an increased emphasis on innovation, creativity and the ability to generate non-standard solutions that allow chains to maintain competitive positions in a dynamic market. The adaptability of personnel is of particular importance, because the digital environment is extremely volatile, and constant technological innovations, crisis challenges and wartime conditions require flexibility and the ability to quickly change work formats. In this context, the competitiveness of personnel is increasingly associated with continuous learning, the development of digital literacy, professional mobility and readiness for retraining in response to the transformation of the labor market. At the same time, digitalization increases the risks in the field of cyber threats and information leakage, which makes the formation of cyber and information security skills critically important. A competitive employee must not only possess modern technologies, but also be able to protect data, adhere to cyber hygiene standards, counteract fraudulent actions and work in accordance with ethical norms of information use. Thus, digital transformation not only increases the importance of digital competencies, innovation and adaptability, but also creates new criteria for personnel competitiveness, among which the leading place is occupied by the ability to ensure the security of information processes and the organization's resilience to modern risks. The relevance of the problem associated with changing requirements for knowledge, skills, competencies of employees and methods of personnel management in the context of digitalization of business processes, automation, the development of e-commerce and Big Data analytics is substantiated. The essence of personnel competitiveness as an integral characteristic of labor potential is revealed through the triad of meanings “individual employee – retail network – external environment”. Approaches to interpreting the category are proposed: potential (qualitative), functional-operational, system-strategic, contextual, digitalization and security.

PROSPECTS FOR INCORPORATING THE TOURISM POTENTIAL OF THE CITY OF RIVNE INTO THE CULTURAL ROUTES NETWORK OF THE COUNCIL OF EUROPE

Dmytro Vyhovsky — 2025-08-25

Cultural routes can contribute to the restoration and promotion of cities, attract investors, and become a powerful tool for promoting and preserving common values and cultural identity of regions. There are significant prospects for expanding the network of cultural routes in Ukraine. Purpose: analysis of excursion sites of the city of Rivne with the aim of integration into the network of cultural routes of the Council of Europe. The materials for the publication were online tourism platforms and activity reports within the framework of the Cultural Routes program of the Council of Europe. Scientific methods of theoretical generalization and analysis were used in the research process. Ukraine has been a member of the Extended Partial Agreement on Cultural Routes since 2021 and currently already has official representations within 12 cultural routes. Ukraine's annual contribution to the budget of the Extended Partial Agreement on Cultural Routes is 5,124 euros. During the war, individual associations decided to include notable Ukrainian sites in the Cultural Routes of the Council of Europe without paying a fee. The Rivne Regional Museum of Local History and the Municipality of Rivne are official participants in the Council of Europe cultural route VIA REGIA. This publication proposes a list of excursion sites in the city of Rivne, which in the future can be integrated into various thematic cultural routes. The excursion sites of the city of Rivne are memorable places (related to historical events), buildings and structures, memorial monuments, natural objects, museum exhibitions, and an archaeological monument (the Ostvytsia settlement). In terms of the degree of preservation, there are no fully preserved sites in the city of Rivne. There are only those that have survived to this day with significant changes, partially preserved and lost. In the city of Rivne, city walking tours, theatrical tours, and tours of the city's parks are popular. It is emphasized that the better perception of heritage values is significantly influenced by excursion information built according to the heritage interpretation methodology. Cultural routes are ideal tourism products for the development of cultural, socio-economic and environmental principles of destination development.

CONFLICTS IN THE WORKPLACE: CAUSES, PREVENTION AND RESOLUTION METHODS

Iryna Dashko — 2025-08-25

The article substantiates the need for a comprehensive and systematic study of the theoretical and methodological foundations of conflicts in enterprise work collectives, highlighting the growing role of interpersonal relations in ensuring the effectiveness of management processes and production activities. It analyses the evolution of scientific approaches to defining the concept of “conflict,” reveals its nature as a socio-psychological phenomenon, and identifies the main factors of its emergence in professional interaction. A multidimensional classification of conflicts based on key criteria has been developed, enabling a holistic approach to their identification, prediction, and analysis. A critical review of common conflict situations in work collectives is presented, with emphasis on their features, structural parameters, dynamics, and potential risks to organisational efficiency. Particular attention is given to the negative consequences of conflict escalation, its impact on socio-psychological climate, quality of management decisions, and enterprise competitiveness. Key issues of conflict typology are outlined, forming a basis for improving theoretical approaches to its study. Methodological foundations, principles, and tools for conflict management are proposed, integrating psychological, organisational, and communicative approaches. The importance of preventive management systems focused on early diagnosis, timely regulation, and constructive resolution is emphasised. The scientific novelty lies in the systematisation of typological characteristics, the development of an improved classification model, and the integration of theoretical and applied aspects of conflict management. Practical significance is defined by the applicability of results in optimising personnel management, improving team interaction, reducing destructive risks, and ensuring sustainable organisational development. Prospective ways of minimising conflicts with modern management technologies are substantiated. An algorithm of managerial actions for resolving conflict situations has been developed, enhancing decision-making efficiency and supporting both scientific research and practical activities in enterprises across various economic sectors.

CULTURE OF INFORMATION PRIVACY IN THE PERSONNEL MANAGEMENT SYSTEM

Vladyslav Zhuliaiev — 2025-08-25

The article explores the pressing issue of cultivating a culture of information privacy (the protection of personal data) within human resource management systems in the context of Ukraine’s European integration. Given the growing role of digital technologies and the increasing demand for data confidentiality, the development of a privacy-conscious culture is becoming critically important. The purpose of the article is to substantiate the importance of forming a culture of information privacy in the personnel management system of organizations, as well as to analyze the role of data protection culture in society, including its influence as an external context on the development of a privacy culture in an organization. The concepts of information privacy and personnel management systems were considered. Based on an analysis of contemporary academic literature, two key approaches to studying the relationship between culture and information privacy are identified. The first approach emphasizes the macro level – cultural characteristics of a country or region, including traditions, values, and social attitudes – which influence national data protection policies and shape citizens’ behaviors and expectations regarding privacy. These factors form the external environment in which organizations operate. The second approach focuses on the organizational culture level – highlighting the need to foster a culture of information privacy within human resource management systems. This includes implementing systemic measures to raise employee awareness, develop ethical standards, and create a secure informational environment. Special attention is given to the development of methodologies for assessing the maturity of information privacy culture at various levels: organizational, sectoral, and national. The article underscores the practical significance of such research in helping Ukrainian institutions align with European standards for personal data protection, which is a vital component of the country’s integration into the European Union.

COMPONENTS AND PRINCIPLES OF BUILDING INNOVATIVE FINANCIAL MODELS FOR SMALL AND MEDIUM BUSINESSES IN THE CONDITIONS OF THE POST-WAR ECONOMY

Bohdan Zavalii — 2025-08-25

The purpose of the work was to identify the key components and principles of building innovative financial models for small and medium-sized businesses in the post-war economy of Ukraine. The study used systemic and structural-functional approaches, economic and statistical analysis of the dynamics of macroeconomic indicators, a comparative study of the practices of international financial institutions and existing state programs to support entrepreneurship. A diagnosis of the current state of small and medium-sized businesses was carried out, which showed the deep losses of the sector from the war. Existing innovative financial models that are actively used in Ukraine were identified: the “5-7-9%” program of preferential lending, the “eWork” grant project complex, loan guarantee mechanisms and war risk insurance, partnership programs with international financial organizations, as well as crowdfunding, venture capital investments, fintech platforms. The main principles of building innovative financial models have been established: risk sharing, partnership between the state, donors and the private sector, financial inclusion, digitalization and innovation, adaptability to industry and regional characteristics, transparency and trust. The conclusions confirm that small and medium-sized businesses in Ukraine in the post-war economy are capable of becoming the "engine" of the country's revival and modernization, but for this they must receive appropriate financial instruments. Innovative financial models that are currently being implemented demonstrate encouraging results, providing SMEs with resources for survival and growth even in times of turmoil. Adherence to the principles of reasonable risk sharing, partnership, inclusion, technology, flexibility and transparency is a guarantee that these models will continue to work successfully. With the support of the Ukrainian authorities and the international community, the SME sector can become the basis of Ukraine's economic leap - integrated into the European space, innovative, competitive at the global level.

A SYSTEMIC APPROACH TO THE DIGITAL TRANSFORMATION OF AGRICULTURAL PRODUCTION: DEFINITION AND STRUCTURAL-FUNCTIONAL CLASSIFICATION

Vadym Kolisnichenko — 2025-08-25

The article explores the systemic aspects of the digital transformation of the agricultural sector, with a specific focus on innovative information and communication technologies. The study analyses the main directions of digitalisation, from sensor networks and data collection platforms to systems of automation, analytics, and decision-making in agricultural production. Particular attention is given to the integration and interaction of these technologies within a unified digital ecosystem that encompasses the entire production and management cycle. A new author’s definition of the concept of “innovative digital technologies in the agricultural sector” is proposed. This definition emphasises the integrative, adaptive, and systemic nature of such technologies, highlighting their ability to transform traditional agribusiness models into intelligent, data-driven, and resource-efficient systems. Based on this definition, a comprehensive classification of digital solutions is developed, which considers their functional roles, technological foundations, and sectoral specificity. The article also outlines the key benefits of digitalisation for agriculture, including increased operational efficiency, improved productivity, enhanced environmental sustainability, and better-informed decision-making. In addition, the study identifies the main challenges of digital transformation in the agrarian context, such as limited access to infrastructure, low digital literacy among rural populations, high implementation costs, and the lack of a unified strategic approach at the state level. The study’s findings are relevant to both academic research and practical applications. They can serve as a methodological foundation for assessing the digital maturity of agricultural enterprises, designing digital transformation roadmaps, and shaping policies that support the development and diffusion of innovative technologies in the agri-food sector. By providing a structured framework for the understanding and classification of digital innovations, the article contributes to the formation of a theoretical and analytical base for further exploration of digital agriculture in conditions of economic, technological, and climate uncertainty.

INTEGRATION OF DEFENDERS INTO UKRAINE’S LABOR MARKET: PROBLEMS AND PROSPECTS OF VETERANS’ RETRAINING

Stanislav Kotenko — 2025-08-25

The article examines the pressing issue of the socio-economic integration of veterans in Ukraine in the context of post-war recovery of society and the economy, with particular emphasis on retraining as a key instrument for returning defenders to full participation in the labor market. The authors provide a comprehensive analysis of the current legal framework, state policy, and institutional mechanisms regulating veterans’ employment and aimed at their professional adaptation. The main barriers to the implementation of retraining programs are identified: limited coverage of the target group, a formalized approach to training, insufficient individualization of educational trajectories, a lack of flexible learning formats, low levels of communication between educational institutions, state bodies and employers, as well as existing biases and stereotypes among employers regarding the hiring of veterans. The paper conducts a comparative analysis of international practices of supporting veterans in the field of employment and retraining, particularly the experience of the United States, the United Kingdom, and Israel, which have significant achievements in building comprehensive models of military personnel adaptation. The possibilities of adapting these models to the Ukrainian context are outlined, taking into account socio-cultural characteristics, the specifics of economic development, and the challenges of the post-war period. The necessity of transitioning to a human-centered model of retraining is substantiated, one that is based on the individualization of educational programs, the use of digital platforms for rapid and flexible learning, and the creation of an effective system of veteran support at all stages of employment. The article emphasizes that effective retraining is significant not only for the individual but also for the national economy as a whole, as it contributes to increased labor productivity, reduced unemployment, and strengthened social cohesion. The authors propose a model of a comprehensive retraining system grounded in the synergy of state policy, educational innovations, the involvement of local communities and civil society organizations, as well as partnerships with businesses, which together can ensure the real and sustainable inclusion of veterans in the socio-economic life of the country.

DEFINITION OF THE ROLE OF CROSS-CULTURAL COMMUNICATION IN THE SYSTEM OF INCREASING THE EFFICIENCY OF CONSULTING IN UKRAINE

Liubov Lozinska — 2025-08-25

The article substantiates the relevance of cross-cultural communication as a key factor in increasing the effectiveness of consulting in Ukraine in the context of full-scale armed aggression. Despite the significant scientific contribution, the issue of substantiating the importance of the role of cross-cultural communication in the system of increasing the effectiveness of consulting in Ukraine remains unresolved. The aim of the article is to substantiate and quantitatively and qualitatively show how cross-cultural communication increases the effectiveness of consulting in Ukraine. Object: processes of consulting interaction between Ukrainian organizations and foreign partners, where cultural differences affect the formulation of the problem, diagnostics, development of solutions and implementation. The role of personal trust, ethical mutual respect and sensitive balancing between direct and indirect communication styles as critical moderators of success is characterized. Practical recommendations for consulting firms and clients on the systematic development of cross-cultural competencies are substantiated, in particular through training programs, localization tools and the involvement of local experts in international projects. Cross-cultural communication is extremely relevant because the full-scale war accelerated Ukraine's integration into the world space. Millions of Ukrainians ended up abroad, creating a powerful diaspora that became a kind of "bridge" between Ukrainian business and foreign markets. Numerous companies, having lost part of the domestic market, are forced to enter the international arena. Therefore, this indicates the need for a deeper understanding of foreign cultures. Even areas previously focused only on internal processes, such as political consulting, were forced to adapt: today, successful political consultants in Ukraine master international lobbying, anti-crisis communications, and work with foreign audiences. In such conditions, the question of the role of cross-cultural communication in increasing the effectiveness of consulting is extremely timely and important for scientists, business analysts, and practitioners.

COSTS OF TRADING ENTERPRISES: PARADIGMAL BASIS AND DIRECTIONS OF TRANSFORMATION

Maksym Poveshchenko — 2025-08-25

The article examines the costs of commercial enterprises as a complex economic category that has evolved along with the development of commodity production and exchange. It is of great importance for the formation of financial results, assessment of the efficiency of economic activity, substantiation of management decisions and ensuring the competitiveness of enterprises in modern conditions. The historical aspects of the formation of ideas about the essence of costs are revealed: from the ancient thought of Aristotle and the medieval ideas of Thomas Aquinas to the concepts of economic liberalism of N. Barbon, physiocracy of F. Quesnay, the classical school of A. Smith, criticism of K. Marx and further scientific developments of A. Marshall. The approaches of modern foreign scientists (C. Horngren, J. Foster, K. Drury, D.K. Shim, D.G. Siegel) who interpret costs through the categories of resources used and financial indicators are summarized. Classification features of types of expenses of commercial enterprises are proposed, which summarizes retrospective and modern scientific approaches. Expenses are divided into current and ordinary expenses. Current expenses of commercial enterprises include operating expenses, which include the cost of products sold (goods, works, services), administrative expenses, sales expenses and other operating expenses. Separately, expenses related to operating activities are allocated, which are not included in the cost of products sold, but are necessary for the functioning of a commercial enterprise. Current expenses also include financial expenses, income tax and other expenses that directly affect the effectiveness of the enterprise. In modern conditions, social expenses, expenses for digitalization and cybersecurity, logistics and marketing expenses, which are caused by new challenges in the market environment, are added to them. Ordinary expenses include expenses for financial activities, expenses for investment activities and other expenses that arise in the process of everyday functioning of the enterprise. This classification allows for a comprehensive reflection of the cost component of commercial enterprises, to generalize both traditional and modern cost elements and to provide a holistic understanding of their composition and economic essence. The article emphasizes the importance of costs not only as an economic indicator, but also as a management tool that reflects the real value of material, labor and financial resources used.

MACROECONOMIC DETERMINANTS OF OUWARD REMITTENCES FROM CANADA

Tetiana Skab — 2025-08-25

This paper investigates the influence of Canada’s macroeconomic environment on outward remittance flows over the period 1990–2022. Using the Ordinary Least Squares (OLS) method, the analysis evaluates the role of GDP per capita, exchange rate, inflation, and labor force participation rate in shaping remittance dynamics. The results suggest that the exchange rate is the only statistically significant determinant, while inflation is the least influential variable. These findings highlight the central role of currency fluctuations in determining the scale of remittances sent abroad from Canada and raise questions about the relative weight of broader macroeconomic factors compared to labor market and policy conditions. Beyond the econometric assessment, the paper situates remittance flows within the context of three major global events: the 2008 global financial crisis, the 2014 oil price collapse, and the COVID-19 pandemic. Evidence shows that while the financial crisis did not substantially curtail immigrants’ ability to remit, both the oil price crash and the pandemic led to marked declines in outward transfers. The 2014 episode is particularly noteworthy, as it coincided with restrictive government policies on temporary foreign worker admissions. This overlap illustrates that policy interventions may exert more pronounced and longer-lasting effects on remittance behavior than macroeconomic shocks alone, by directly shaping migrant inflows and employment opportunities. The study concludes by emphasizing the need for a supportive and inclusive regulatory environment for remittances in Canada. Policy recommendations include further reducing transfer costs in line with the United Nations Sustainable Development Goals, ensuring transparency to eliminate hidden costs such as exchange rate markups, and promoting financial access for migrants. Strengthening remittance regulation not only enhances household welfare abroad but also reinforces Canada’s commitment to equitable migration policy and sustainable economic development.

INNOVATION AND INVESTMENT ENVIRONMENT OF FUNCTIONING AND MANAGEMENT OF INCLUSIVE ENTREPRENEURSHIP DEVELOPMENT

Andrii Skrylnyk — 2025-08-25

The article explores the essence, structure, and functional components of the innovation and investment environment as a fundamental factor in managing inclusive entrepreneurship in the context of transformational economic changes in Ukraine. It emphasizes the urgent need to rethink traditional entrepreneurship models in response to social challenges and to expand participation opportunities for vulnerable groups, including internally displaced persons, veterans, people with disabilities, women, youth, and individuals of pre-retirement age. The study examines the current state of the innovation and investment climate in Ukraine, identifies existing barriers to inclusiveness, and highlights the importance of institutional development, regulatory support, financing mechanisms, and public-private partnerships for socially oriented businesses. The article substantiates the necessity of developing regional clusters of inclusive entrepreneurship, business incubators, and social investment programs as strategic tools for fostering long-term economic growth and social cohesion. The paper argues that Ukraine must adapt such practices to the conditions of post-war recovery and modernization, combining innovation-driven policies with social inclusion priorities. The empirical section presents a systematization of state, international, private, and educational programs supporting inclusive entrepreneurship in Ukraine, showing their potential to significantly increase employment, reduce inequality, and build entrepreneurial capacity among disadvantaged groups. The findings confirm that sustainable support of inclusive entrepreneurship requires coordinated policies aimed at expanding financial programs, creating innovation hubs, implementing tax incentives, and scaling educational and consulting initiatives. The conclusions stress that long-term systemic measures are essential to transforming current barriers into opportunities, ensuring competitiveness, attracting international investment, and strengthening social resilience. Thus, the innovation and investment environment emerges as not only an economic but also a social foundation for inclusive entrepreneurship, shaping a new entrepreneurial mindset based on responsibility, partnership, and sustainable development.

PROJECT MANAGEMENT OF ORGANIC PRODUCTION: FACILITATION PRACTICES, DIGITAL SOLUTIONS, CERTIFICATION

Galyna Studinska — 2025-08-25

The article considers organic production as an object of project management in the context of the modern transformation of the agricultural sector of Ukraine; not just as an agricultural activity, but a structured, cyclical, risky and high-value project that is ideally suited for the application of project management methods. The authors analyze the trends in the development of organic production that have developed in the world, in the EU and Ukraine, as well as strategic approaches to the implementation of organic agricultural projects, focusing on the need to integrate facilitation practices, digital solutions and certification into the management process. In particular, the role of facilitation as a mechanism for coordinating the interests of participants, forming a common vision and increasing the efficiency of team interaction is substantiated. Digital tools are considered as a means of automating communications, monitoring and adapting project solutions to environmental changes. Certification acts as an identifier of compliance with European quality. As a result, a conceptual model of organic production management is proposed, which combines strategic planning, facilitation, digitalization and certification of organic products as key factors for the sustainable development of an agricultural enterprise. The model for integrating organic production into the project management system should be based on a combination of environmental principles with modern management methods, facilitation approaches (including strategic sessions, stakeholder mapping, group risk identification), digital technologies and certification, ensuring coherence, transparency and compliance with international standards. It considers organic production as a cyclical project with defined stages, where facilitation promotes effective interaction between participants, digital solutions provide operational control and automation of processes, and certification confirms compliance with established standards, which together create the basis for sustainable development of the agricultural sector.

METHODOLOGICAL SUPPORT FOR RESEARCH INTO THE PROCESSES OF ESTABLISHING AN ECONOMIC MECHANISM FOR THE SUSTAINABLE DEVELOPMENT OF RURAL AREAS: TRANSFORMATION OF APPROACHES AND STAGES OF FORMATION

Vadym Tkachuk — 2025-08-25

Based on a critical rethinking of the author's approaches to the formation of a modern architectonics of institutional support for rural development, it has been established that there is a need to develop a methodological basis for researching the processes of forming an economic mechanism for sustainable development of rural areas in order to reveal the fundamental principles of institutionalising various types of this mechanism (catch-up, anti-crisis and compensatory, and anticipatory), identifying the stages of selecting key instruments for stimulating the processes of social and economic revival of villages, as well as instrumental and methodological support for regulatory influence on the reproductive proportions in the rural economy. It is argued that the key element of the methodological basis for studying the processes of forming an economic mechanism for sustainable development of rural areas is a shift from a stereotypical approach to programming the social and economic revival of rural areas to an inclusive and comprehensive approach to using exogenous and endogenous reserves for the sustainable development of the rural settlement network. It has been proven that an integral part of the methodological support for the formation of an economic mechanism for sustainable development of rural areas is the use of institutional analysis. It allows justifying the feasibility of implementing modern institutions for stimulating rural development in the rural economy, activating entrepreneurial activity, creating agricultural advisory institutions, and incorporating institutions of social and environmental responsibility into the worldview of Ukrainian peasants. It has been established that in the context of military and post-war challenges, as well as the challenges of deepening decentralisation, it is necessary to ensure the institutionalisation of a proactive economic mechanism for sustainable development of rural areas, which is focused on adapting domestic sustainable rural development policy to best European practices. This will make it possible to make the best use of international financial and technical assistance for the post-war recovery of the economy of rural settlements that were temporarily occupied by Russian invaders or were located in the frontline zone. It has been proven that the choice of the type of economic mechanism for sustainable development of rural areas determines the forms of such a mechanism (centralised, decentralised and differentiated), which differ both in their basic characteristics and in the focus of the application of regulatory instruments on the reproductive proportions in the rural economy.

ORGANIZATIONAL AND ECONOMIC POTENTIAL OF BLOCKCHAIN TECHNOLOGIES IN AGRIBUSINESS

Natalia Trusova — 2025-08-25

The article reveals the organizational and economic potential of Blockchain technologies in agribusiness, analyzes current trends in their application in the world and in Ukraine for the distribution of innovative digital solutions in agricultural production. It is proven that Blockchain is a key decentralization tool for creating a distributed and unified data record and ensuring high security and transparency of information. It is substantiated that Blockchain technologies free agribusiness participants from the need to communicate with a centralized node of the information flow and create Blockchain systems in the agricultural sector in order to increase the level of autonomous cooperation in the product and capital market, which in the context of the resulting shifts in the digital environment allows regulating digital financial assets as means of payment in stock markets and securing them from breaking the chain of financial transactions in the banking sector under vital smart contracts and agreements, with the possibility of open tracking of cash flows, which are critically important for business owners and counterparties at the national and international levels. An analysis of the use of Blockchain technologies by type in the global agribusiness supply chain market was conducted. It was determined that the global market for Blockchain solutions for the agricultural sector grew from $128 million in 2018 to over $1.8 billion in 2023, with a forecast to reach $3.5 billion in 2025. The largest investments are made in the areas of logistics, agricultural trading, supply chain management and smart contracts. In Ukraine, the most significant Blockchain technologies in the agricultural sector are AgriChain, GrainChain, ProZorro.Sale. Agribusiness in Ukraine, using Blockchain technologies, creates new opportunities for financing the production process and entering global markets through transparent public registers that are able to provide customers with simple and effective tools for tracking the route of documenting transactions regarding the movement of assets and products. An important aspect of Blockchain logistics technologies is ensuring an uninterrupted chain of information along the investment flow and access of stakeholders to the information network of this process.

ENHANCING THE EFFICIENCY OF BORROWED CAPITAL UTILIZATION IN THE MACHINERY SECTOR ENTERPRISES

Lyudmyla Khomenko — 2025-08-25

The article investigates the efficiency of debt capital usage in machinery enterprises, considering macroeconomic conditions, internal resources, and market cycles. The financial leverage effect is analyzed for each source of borrowed funds, including long-term and short-term loans, borrowings, trade credits, accounts payable, and interest-free liabilities. Normative values of financial autonomy, dependence, and leverage ratios are examined, along with the relationship between equity profitability and debt utilization. The coordination of operating and financial leverage is highlighted as a tool for balancing profitability and financial stability. Recommendations for optimizing capital structure, controlling debt costs, and managing financial risks are provided to enhance enterprise profitability and competitiveness.

FINANCIAL AND STRATEGIC ANALYSIS IN THE MANAGEMENT SYSTEM OF STATE-OWNED ENTERPRISES IN THE CONTEXT OF MARTIAL LAW

Petro Kutsyk — 2025-08-25

In the context of martial law, state-owned enterprises (SOE) play a critical role in ensuring the country's economic stability and defense capabilities. Contemporary global challenges require finding ways to improve the operational efficiency of these enterprises. The study of theoretical aspects, analysis of the performance of state-owned enterprises, and the search for opportunities to increase their management effectiveness during wartime will contribute to strengthening the economy, preserving jobs, and minimizing the negative impact of war on state assets. The purpose of this article is a comprehensive financial and strategic analysis of the activities of state-owned enterprises, specifically "Rivne Automobile Repair Plant" SOE (RARP) and "Zirnensky Distillery" SOE (ZD), for the period 2020-2024. The aim is to identify key problems and develop recommendations to improve their management efficiency. The study employed the FinScore methodology, which is based on 20 financial indicators to assess liquidity, solvency, profitability, and business activity. The analysis of the financial performance of RARP and ZD revealed their low liquidity, critical solvency, and significant unprofitability, indicating their operational inefficiency. Based on the financial, SWOT, and PEST analyses, key strategic priorities have been identified for each enterprise, for SOE RARP the primary strategic objectives in the management system are to improve its financial condition, modernize equipment, and secure new orders. For SOE ZD, the priorities are product diversification, cost reduction, and market expansion. The identified risks (economic and regulatory) and opportunities (state support and demand for defense products) serve as the foundation for developing strategies aimed at ensuring their resilience and management effectiveness under martial law. The research utilized the following methods: comparison, analysis, synthesis, data grouping, mathematical-statistical, graphical, scoring, and strategic analysis methods (SWOT and PEST analysis).

METHODOLOGICAL APPROACHES TO ASSESSING THE FINANCIAL CONDITION OF AN ENTERPRISE IN TIMES OF CRISIS

Roman Lotochkiy — 2025-08-25

The article is devoted to the study of enterprise crisis management under the conditions of unstable market environment and increasing economic risks. The relevance of the research is explained by the fact that a significant part of Ukrainian enterprises demonstrates insufficient financial stability, low adaptability of financial management systems, and weak mechanisms of internal control, which considerably reduces their competitiveness. The purpose of the study is to analyze the methodological approaches to assessing liquidity, solvency, and financial stability of enterprises, as well as to substantiate the need for integrating modern financial management tools into crisis management practice. The research is based on classical and modern methods of financial analysis. The methodological basis includes ratio analysis of liquidity and solvency (absolute liquidity ratio, quick ratio, current ratio, critical liquidity ratio), assessment of financial independence, creditworthiness and profitability, as well as the application of regression, correlation, functional-cost and factor analysis. It is substantiated that absolute liquidity is achieved when the most liquid assets exceed the most urgent liabilities, while the quick liquidity ratio should remain within 0.7–1.0, and the current ratio – around 2.0, with possible fluctuations from 1.5 to 3.0–4.0 depending on the industry specifics. The optimal level of the critical liquidity ratio is 0.8–0.9, while a value close to 1.0 indicates high financial stability. Exceeding the absolute liquidity level of 0.35 demonstrates inefficient accumulation of cash resources and underuse of investment potential. The results of the research highlight that four main types of financial stability can be distinguished: absolute, normal, unstable, and crisis. Crisis stability, characterized by overdue receivables and payables and the lack of resources to cover operating costs, is the most dangerous state leading to bankruptcy risks. It is emphasized that early diagnostics of such threats is possible only under the conditions of integrated monitoring of financial indicators, combining traditional accounting methods with modern analytical tools. The scientific novelty of the article lies in the substantiation of the need for a complex integrated system of financial crisis management, which should combine domestic and international practices of assessing liquidity and solvency, adapted to the specific conditions of Ukrainian enterprises. Such an approach makes it possible not only to evaluate the current financial condition, but also to forecast its changes, identify potential crisis threats, and develop preventive management measures. In conclusion, the study proves that a systematic approach to crisis management, based on continuous monitoring of liquidity, solvency and profitability indicators, provides enterprises with an opportunity to maintain financial stability, ensure competitiveness and achieve sustainable development in the long run. The integration of financial analysis methods with decision-making processes in corporate management creates the basis for effective functioning of enterprises in an unstable economic environment.

MANAGEMENT ACCOUNTING OF BUSINESS PROCESS COSTS IN TRADE

Liubov Medvid — 2025-08-25

The article is devoted to the study of the features of organizing management accounting of costs focused on business processes in the trade sector. It is noted that the traditional accounting model does not provide a sufficient level of analytical detail and timeliness for making effective management decisions. In contrast, the business process approach enables cost accounting by key enterprise processes—such as procurement, logistics, storage, sales, and customer service. The paper analyzes approaches to the classification of business processes proposed by leading scholars. It is substantiated that effective cost management requires not only accounting by responsibility centers but also by individual business processes that shape the final performance of a trading enterprise. The author proposes a conceptual vision of the structure of core business processes in trade: procurement of goods, logistics, inventory management, sales, customer service, marketing, and promotion. For each of these, the article outlines their specific features, objectives, main cost elements, and expected results, which ensures a comprehensive approach to management analysis. Cost items for each business process are detailed with explanations of their content and sources of origin. The advantages of the process-based approach in management accounting are revealed, allowing for detailed cost tracking, the formation of justified budgets, and improved transparency of the enterprise's cost structure. The study also identifies key problems in implementing process-oriented accounting in trading enterprises, including insufficient integration of accounting systems, difficulties in assigning costs to specific processes, and a low level of managerial awareness of process methodology. Solutions to these challenges are proposed, such as automation of accounting procedures, staff training, and modernization of management accounting systems in accordance with modern standards. The research results can be applied in the practice of trading enterprises to enhance cost management efficiency and serve as a theoretical foundation for further scientific developments in the field of management accounting.

ANALYSIS OF THE CONCEPTUAL AND CATEGORICAL FRAMEWORK OF VAT REFUND

Oleksandr Osypchuk — 2025-08-25

The article is devoted to the analysis of concepts related to value added tax (VAT) refund, identification of discrepancies in scientific and regulatory approaches, refinement and development of authorial definitions aimed at forming a unified terminological system of VAT refund. The relevance of the study is determined by the fact that VAT refund procedures are of critical importance for exporters under the conditions of martial law in Ukraine, while remaining insufficiently explored in terms of terminological consistency and systematic legal interpretation. The purpose of the study is to provide an analysis of the conceptual and categorical apparatus of VAT refund, to reveal inconsistencies between economic and legal definitions, and to substantiate proposals for authorial definitions of key categories. The methodological basis of the research consists of critical analysis and comparison of existing scientific approaches, provisions of the Tax Code of Ukraine, as well as international regulatory frameworks and recommendations of the European Union and the OECD. The article substantiates the expediency of preserving the name “value added tax” and the current logic of its administration, since discrepancies between the economic concept of added value and the normative method of VAT calculation do not require renaming the tax or changing its essence. Authorial definitions of such terms as “Value added tax,” “VAT tax credit,” and others are proposed, while a clear distinction is drawn between “VAT refund” as a process and as an amount of funds at various stages of the procedure. A comprehensive system of VAT refund terminology is developed and partially harmonized with European Union terminology, which reflects stages of the refund mechanism and ensures conceptual clarity. The results of the research provide a scientific basis for improving the quality of tax administration and accounting procedures. The practical value of the article lies in the possibility of applying the proposed terminological system in the improvement of regulatory provisions, in enhancing transparency of accounting and analytical support of VAT refund processes, as well as in strengthening the predictability and efficiency of interactions between taxpayers and tax authorities.

METHODICAL APPROACH TO IMPROVING ACCOUNTING SUPPORT FOR MANAGING COSTS AND RESULTS OF CORPORATE SOCIAL RESPONSIBILITY OF ENTERPRISES

Marharyta Sobakar — 2025-08-25

The article is devoted to the development of approaches for improving the accounting policy of enterprises, which will enable not only the tracking of CSR-related costs in the necessary analytical dimensions but also the evaluation of their effectiveness for managerial decision-making. It is substantiated that the enhancement of corporate social responsibility (CSR) accounting has significant and strategic importance for the effectiveness of management decisions and the quality of social initiative implementation. The article identifies key issues in accounting for the costs and outcomes of socially responsible activities, including the lack of separate identification of CSR-related costs, fragmented accounting practices, the absence of a comprehensive accounting model covering all three CSR components, and the biased recognition and evaluation of CSR outcomes in accounting systems. The necessity of implementing a systematic approach to the accounting of CSR initiative costs is justified, particularly in the context of growing stakeholder demands for corporate social responsibility. An integration of financial and managerial accounting is proposed to ensure objective accounting, effective control, and analysis of socially responsible activity costs. Additionally, the article suggests the allocation of specialized responsibility centres within the managerial accounting structure. Key elements that should be defined in the accounting policy with respect to CSR are presented. The necessity of capitalizing the incurred CSR costs and recognizing them as intangible assets is substantiated. A detailed classification of costs is proposed to enhance management effectiveness, based on a three-dimensional matrix model for classifying CSR-related costs. This approach involves the complex classification of costs according to three criteria: functional (by activity area), duration (short-term or long-term), and nature (direct or indirect). Furthermore, the article presents an approach to developing a system of analytical accounts for recording CSR-related costs and outcomes. Such a system should be multi-level and capable of reflecting CSR costs comprehensively. The main approaches to accounting for the economic, environmental, and social components of CSR are also proposed.

ASSESSMENT OF FINANCIAL PROVISION FOR INVESTMENT ACTIVITIES OF AGRICULTURAL ENTERPRISES

Yuliia Nehoda — 2025-08-25

This piece concentrates on the pressing matters of financial backing for agricultural enterprises’ investment efforts, a key element in their progress, upgrade and enhanced competitiveness. The study’s importance stems from the necessity of establishing a dependable system of financial support for the investment activities of agricultural businesses, one that can ensure their modernization, boosting of productivity. The aim of this study is to thoroughly evaluate the financial aid for the investment operations of agricultural businesses and validate approaches for improving its effectiveness to secure the sustainable progress of the agricultural sector. The key is to provide an adequate amount and logical structure of financial resources that ensure the steadiness of investment activities and establish circumstances for the enduring expansion of agricultural businesses. During this scientific investigation, general scientific methods of analysis and synthesis, induction and deduction, comparison, generalization, and special economic methods - financial and economic analysis, systems approach, and the modeling method, were employed. The core and function of investments in the growth of agricultural businesses were examined. The chief origins of funding for investments in agriculture were described. The financial backing for the investment endeavors of agricultural enterprises in Ukraine was scrutinized. Specifically, the general trends of capital outlays of agricultural businesses in Ukraine and the Kyiv region for 2020-2024 is presented. The makeup of funding sources for investments of agricultural enterprises is established. The primary issues and hindrances in funding the investment undertakings of agricultural businesses are pinpointed. Methods of enhancing the mechanisms of financial aid for the investment activities of agricultural enterprises are suggested. The practical worth of this research enables the development of recommendations for improving the financial support for the investment activities of agricultural firms, boosting the effectiveness of investment resource utilization and aiding in the formation of a durable strategy for advancing the agricultural sector.

SPECIFICS OF IMPLEMENTING THE COMPONENTS OF UKRAINE’S FINANCIAL POLICY IN AN UNSTABLE ENVIRONMENT

Yevhenii Butskyi — 2025-08-25

The relevance of the article's topic stems from the escalating economic instability and the pressing need to adapt Ukraine's financial policy to contemporary challenges of a military, debt-related, and macroeconomic nature. Accordingly, the article's objective is to investigate the specifics of implementing the components of Ukraine's financial policy under unstable conditions and to substantiate approaches for its enhancement, taking into account current economic and security challenges. The primary findings of the article include a synthesis of scholarly approaches to defining financial policy and the formulation of the author's own interpretation of this concept. Practical aspects are illustrated through an analysis of trends in budgetary revenues, the dynamics of public debt, investment activity, and the actions of the National Bank of Ukraine. The study emphasizes that budgetary, debt, tax, investment, monetary, and currency policies each possess distinct operational characteristics and require adaptation to crisis conditions. Key features of budgetary policy are examined through the lens of the dynamics of Ukraine's budgetary indicators over the relevant years, revealing a predominant trend toward intensified budgetary restrictions despite the constrained financial capacities of economic actors. Planned tax revenues were significantly lower than actual figures, while tax policy was oriented toward increasing the tax burden, which was reflected in the growing share of tax revenues within the budget's income structure. Debt policy focused on reducing the deficit through increased state borrowing, predominantly on international markets, ultimately leading to the abandonment of legislatively established safety limits for debt and budget deficits. Investment policy exhibited a stimulatory character within the limits of available state support, though the expansion of fiscal pressure exerted a negative impact on investment activity. Monetary and currency policies demonstrated maximum flexibility, aiming to support macroeconomic stability through the use of unpopular instruments. The conclusion underscores that the effectiveness of financial policy largely depends on the integration of risk-oriented approaches and the flexibility of response mechanisms, laying the foundation for enhancing the financial security and resilience of the state.

LOCAL BUDGET EXPENDITURES ON RECONSTRUCTION: TRENDS, CHALLENGES AND PROSPECTS

Mykhailo Kuzheliev — 2025-08-25

The article examines local budget expenditures in Ukraine for recovery in 2022–2025. Three main phases of local budget development during the war are identified. Based on official data, it has been established that after a shock reduction in capital expenditures in 2022, they recovered in 2023, which led to the restart of local programs for the modernization of networks, transport, and social infrastructure. The main sources of financing for projects to rebuild local communities have been systematized. An analysis of the practical implementation of projects to restore local communities has shown that it is the synergy of funds from the state budget, local budgets, and international partners that leads to the acceleration and increased efficiency of their use. The main challenges faced by local communities in a state of martial law have been studied: the transfer of military personal income tax to the state budget, the unevenness of the tax base, the insufficient institutional capacity of local self-government bodies, varying degrees of damage, inflationary increases in the cost of labor and construction materials and the risks of inefficient use of funds. It is noted that issues of accountability and transparency in the use of budget funds remain relevant, affecting the overall effectiveness of management decisions. It has been determined that a distinctive feature of local budget expenditures on reconstruction during the period under review is the geographical imbalance between regions located in the rear and those near the front lines. Measures have been proposed to increase the role of local budgets in the reconstruction process: expansion of state transfers, attraction of international grants and loans (World Bank and European Union projects), activation of public-private partnerships, and introduction of digital transparency tools (the DREAM system). The need for strategic planning, integrated recovery plans at the local community level and adherence to the “build back better” principle is justified, which will ensure the modernization of infrastructure and sustainable development of territories.

ACTIVITIES OF SPECIALLY AUTHORIZED BODIES OF THE GROUP OF SEVEN

Yuliia Remyha — 2025-08-25

The article examines the functioning of financial intelligence units in the countries that are part of the Group of Seven. International recommendations based on the use of a risk-based approach to the creation and functioning of specially authorized bodies are disclosed. The recommendations provide for the creation of a center for receiving and processing information from reporting entities in the field of financial monitoring. The minimum acceptable requirement is to send data on suspicious transactions. It was determined that the vast majority of financial intelligence units in this group of countries are of the administrative type and are part of other government bodies. Only in the UK and Japan specially authorized bodies operate within the framework of a law enforcement model that allows financial intelligence to investigate crimes, conduct searches and make arrests. Five of the seven analyzed countries require reporting entities to send reports on threshold transactions, which are generated when an established monetary threshold is exceeded and do not depend on the level of risk of the client or financial transaction. An increase in the number of reports submitted on suspicious and threshold transactions of clients is identified. It was found that the number of threshold reports significantly exceeded the volume of suspicious transaction reports sent by primary financial monitoring entities to financial intelligence units. Such statistics confirm the thesis of the priority use of the administrative type of financial intelligence for the purposes of processing large volumes of data. Significant similarities were found between the systems for combating money laundering and terrorist financing in the Group of Seven countries and the financial monitoring system of Ukraine. It is proposed to apply in Ukraine a procedure for sending threshold transaction reports similar to the procedures in the Group of Seven countries, which would avoid the risks of not providing such information to a specially authorized body due to the failure to detect signs of a threshold transaction by reporting entities.

THE IMPACT OF FINANCIAL DETERMINANTS ON THE EFFECTIVENESS OF INSTITUTIONAL INTERACTION BETWEEN BUSINESS AND THE STATE

Hanna Skyba — 2025-08-25

The article examines the impact of financial determinants on the effectiveness of institutional interaction between business and the state. The study emphasizes that financial determinants represent a system of factors influencing the stability, transparency, and efficiency of cooperation between private and public sectors. In modern conditions of globalization, digital transformation, and economic uncertainty, the role of such determinants is steadily growing. The article identifies three main groups of financial determinants that directly affect institutional interaction: fiscal and budgetary policy, investment and credit mechanisms, and the development of financial infrastructure and institutions. Fiscal and budgetary policy defines the level of tax burden, transparency of financial flows, and state support programs for business, which in turn determines the level of trust in public institutions. Investment and credit mechanisms create opportunities for business access to resources, but their limited development in many countries still constrains private sector initiatives. The development of financial infrastructure, including banking institutions, regulatory agencies, insurance and investment markets, as well as the implementation of digital financial tools, contributes to the acceleration of interaction and the formation of a favorable investment climate. It is noted that financial determinants can have both direct influence (through tax rates, subsidies, credit support) and indirect influence (through institutional trust, investment attractiveness, and the level of financial transparency). The novelty of the research lies in emphasizing the necessity of integrating financial determinants into the modeling of business processes of state–business cooperation. The study proposes considering financial determinants as a systemic element that ensures balance of interests and effective interaction between public authorities and private entities. The conclusions highlight that comprehensive and consistent application of financial determinants creates conditions for strengthening competitiveness of enterprises, stabilizing state finances, and achieving sustainable economic development. Further research directions are connected with the development of economic and mathematical models for assessing the impact of financial determinants and with the study of digital financial instruments within public–private partnerships.

INNOVATIVE FINANCIAL ENGINEERING TOOLS FOR MOBILIZING AGRICULTURAL CAPITAL

Svitlana Khalatur — 2025-08-25

The agricultural sector of Ukraine is a strategic industry that generates a significant part of GDP and export earnings. However, its development is constrained by a shortage of financial resources, limited access to bank loans, high cost of loans and low investment attractiveness. Traditional forms of financing – classic bank loans, state subsidies – no longer meet the needs of the industry. In such difficult market conditions, the use of innovative financial engineering tools comes to the fore, which allow mobilizing capital, diversifying sources of financing and increasing the sustainability of agrarian business. The article highlights the role of innovative financial engineering instruments in the process of agricultural capital formation. Modern financial mechanisms that allow agricultural enterprises to attract investments, minimize risks and increase competitiveness are analyzed. Traditional and innovative agribusiness financing instruments are compared. It is shown that the use of derivative financial instruments, venture and project financing, agricultural receipts and insurance products contributes to the sustainable development of the agricultural sector and integration in the global market environment. Innovative financial engineering tools are the key to effective mobilization of agricultural capital in Ukraine, which allow: diversifying sources of financing; reducing financial and production risks; stimulating the development of innovative technologies in agriculture; integrating Ukrainian agribusiness into the global financial space. Further development of the agricultural sector requires active participation of the state in stimulating these tools, creating a favorable institutional environment, and expanding access of small and medium-sized farmers to financial resources.It is proven that innovative financial engineering instruments play a strategic role in the development of the agricultural sector. They not only provide access to investment resources, but also create mechanisms for protecting against risks, contribute to the modernization of production and increasing its efficiency. The use of these instruments is a key factor in the formation of competitive agricultural capital in the context of globalization and digital transformation of the economy.

MANAGEMENT PROBLEMS AND MEASURES TO COUNTER THE QUALITATIVE DEVELOPMENT OF OPEN EDUCATION IN NORTHERN ANHUI PROVINCE IN CHINA

Liqun Wei — 2025-08-25

In recent years, open education in northern Anhui Province of China has made certain contributions to promoting local economic and social development. However, there is still a prominent problem in open education in the northern part of Anhui Province: the professional ability of teachers is generally not strong; There are four reasons for these problems: the economy in the northern part of Anhui Province is generally underdeveloped, some party and government leading cadres do not pay attention to it, some open universities are not independent legal entities, and some open universities have unreasonable professional settings; It is recommended to adopt the following four countermeasures: the relevant departments of the Anhui Provincial Government should increase their support for the northern region of Anhui Province, the party committees and governments of all cities and counties in the northern region of Anhui Province should further strengthen the leadership of open education, the Anhui Open University should further strengthen the guidance of the open universities in the northern region of Anhui Province, and the open universities in the northern region of Anhui Province should also be self-reliant and self-reliant.

COMPETITIVENESS MANAGEMENT OF THE AGRO-INDUSTRIAL COMPLEX IN THE CONTEXT OF GLOBALIZATION

Vasyl Baldynuk — 2025-08-25

The article explores the theoretical and practical aspects of managing the competitiveness of Ukraine’s agro-industrial complex under the conditions of globalization. It is emphasized that competitiveness has become one of the key determinants of sustainable growth, successful integration into international markets, and long-term development of the national economy. The research identifies the internal and external factors that shape the level of competitiveness in the agro-industrial sector. Internal factors include the efficiency of resource use, technological modernization, digitalization of production processes, development of logistics and marketing strategies, and the human resources potential of enterprises. External factors are defined as international competition, adaptation to global standards, compliance with environmental and food safety requirements, as well as the investment climate and institutional framework. The article pays particular attention to strategic, operational, and innovative approaches to competitiveness management. The strategic approach involves long-term planning, export diversification, and the creation of strong national brands. The operational approach is focused on improving efficiency, reducing costs, and introducing modern management methods. The innovative approach is linked to the implementation of digital technologies, biotechnology, environmentally friendly production, and the transition to sustainable agricultural practices. A separate section highlights the role of public policy in strengthening the competitive advantages of the agro-industrial complex. The importance of harmonization of national legislation with EU standards, state support programs for small and medium-sized enterprises, insurance mechanisms against agricultural risks, and stimulation of investment and innovation is underlined. Attention is drawn to both opportunities and threats of globalization: while global integration opens new markets, it also increases risks related to dependence on external demand, vulnerability to global crises, and intensification of competition. The article concludes by proposing strategic directions for enhancing competitiveness. These include diversification of export products and markets, development of “green” and organic production, strengthening the innovation ecosystem, building human capital, and promoting public-private partnerships. Such measures will allow Ukraine’s agro-industrial complex to ensure sustainable growth, improve its position in the global agri-food system, and increase resilience to external challenges.

ANTI-CRISIS MANAGEMENT OF THE ENTERPRISE IN THE CONDITIONS OF WAR: GENERAL CHARACTERISTICS AND SEARCH FOR SOLUTIONS REGARDING THE EXPEDIENCY OF ITS INTRODUCTION

Ihor Kryvoviaziuk — 2025-08-25

The main goal of the study is to deepen the theoretical and methodological foundations for the introduction of anti-crisis management of the enterprise in conditions of war. The relevance of the topic is determined by the need to ensure the viability of enterprises in a situation of uncertainty, constant risks and large-scale destruction of production and logistics infrastructure. The methodological basis of the work is based on a system of applied research methods: when carrying out a critical analysis of scientists' approaches to defining the essence of the concept of «anti-crisis management of the enterprise» – methods of induction and theoretical generalization; to generalize the essential characteristics of anti-crisis management of the enterprise in wartime conditions – methods of cause-and-effect relationship and grouping; to improve the methodological principles of diagnosing the expediency of introducing anti-crisis management of the enterprise in wartime conditions – methods of comparison and synthesis; for formulating conclusions and developing recommendations – logical generalization. On the basis of a critical analysis of the scientific approaches of modern scientists to defining the essence of the concept of «anti-crisis management of the enterprise», a new term is proposed, which is identified with management aimed at preventing, minimizing or avoiding the negative impact of crises in the enterprise's activities as a result of waging war in the country by predicting their occurrence with the help of specialized diagnostic tools and minimizing their destructive impact thanks to the preventive implementation of anti-crisis measures. The generalization of the essential characteristics of the anti-crisis management of the enterprise in the conditions of war was carried out by mutual coordination of factors affecting the effectiveness of its implementation, potential results, strategic and tactical goals and types of anti-crisis management. The proposed method of finding solutions regarding the expediency of introducing anti-crisis management of the enterprise in wartime conditions (which provides for a clear definition of the criteria of such expediency, priorities of actions of enterprises in wartime conditions, taking into account various risks for business, development of typical scenarios and packages of anti-crisis decisions, plans for the implementation of actions) will contribute to the formation of databases for making well-founded anti-crisis decisions on this basis. The results of the research include the development of theoretical and methodological provisions that form the basis for the further synthesis of anti-crisis management and decision-making with the aim of further justified choice of anti-crisis decisions by enterprises in wartime conditions. This contributes to increasing the overall efficiency of enterprise management.

PERSONNEL MOTIVATION SYSTEM AS A FACTOR IN ENHANCING ENTERPRISE PERFORMANCE

Kateryna Lemish — 2025-08-25

The article presents a comprehensive and in-depth study of the role of personnel motivation systems as one of the key determinants of enterprise performance, organizational development, and long-term sustainability. The research emphasizes that the effectiveness of modern enterprises increasingly depends not only on technological advancement and resource availability but also on the ability to design and implement motivation systems that align individual employee interests with corporate objectives. A detailed analysis of theoretical and methodological approaches to motivation is carried out, covering classical and contemporary concepts of material and non-material stimulation, hybrid motivation models, and their direct and indirect effects on labor productivity, organizational efficiency, and overall competitiveness in a dynamic market environment. Particular emphasis is placed on modern tools of motivational management, which involve the individualization of incentives, career potential development, formation of corporate culture, implementation of employee recognition programs, and the creation of a favorable socio-psychological climate within the workforce. The methodological framework of the study integrates systemic and comparative analysis, synthesis and generalization of scientific sources, employee surveys, and statistical processing of empirical data, which ensures both the reliability and the practical relevance of the findings. The results make it possible to identify priority motivational factors that exert the greatest influence on enterprise performance indicators, such as productivity levels, quality of task execution, staff loyalty, and employee retention. Based on these findings, scientifically grounded recommendations have been developed for enhancing corporate motivation policy, aimed at increasing employee engagement, supporting professional growth, strengthening long-term employment relationships, and ensuring the achievement of the organization’s strategic goals. Ultimately, the research contributes to the advancement of practical tools for human resource management, offering managers a structured framework for building flexible and effective motivation systems that harmoniously integrate material and non-material components, respond to the expectations of employees, and remain adaptable to the dynamic challenges of the global labor market.

ESSENCE AND CLASSIFICATION OF BUSINESS PROCESSES OF AN ENTERPRISE: THEORETICAL ASPECT

Stepan Lobodiak — 2025-08-25

The article provides a comprehensive theoretical justification of the essence and classification of business processes within an enterprise. Business processes are interpreted as a fundamental category of management science, serving as a structured sequence of interconnected actions aimed at transforming resources into outputs that generate consumer value. The research highlights the multidimensionality of the concept of “process,” tracing its origins from philosophical and dialectical interpretations by Hegel and Heidegger to contemporary managerial perspectives and international quality standards such as ISO 9000:2015. Special attention is given to the category of “business,” which is examined through institutional, organizational, economic, and socio-cultural dimensions. At the intersection of these categories arises the definition of “business process,” which integrates structural order, systemic interrelation, and orientation towards achieving enterprise goals. The article synthesizes various scholarly approaches, demonstrating the absence of a unified definition of business processes and the diversity of classification principles. The main classifications are considered according to functional purpose (core, supporting, managerial, developmental), effectiveness, hierarchy, time horizon, regulation level, automation, and industry specificity. Such a systematization makes it possible to distinguish business processes that directly create consumer value from those that provide resources, ensure coordination, or foster long-term growth and innovation. Moreover, the article emphasizes sectoral peculiarities, particularly in agriculture, where seasonality, environmental conditions, and high dependence on external factors determine unique characteristics of processes. The study concludes that business processes represent a cyclic and multi-level phenomenon, encompassing interrelated stages from identification and modeling to monitoring and continuous improvement. Their structure correlates with the scientific model of “input–transformation–output–consumer–feedback,” which ensures efficiency, adaptability, and strategic alignment. Business processes thus become a key integrative mechanism that harmonizes strategic and operational management, enhances resource utilization, supports the achievement of enterprise goals, and strengthens competitiveness in a dynamic market environment.

CROSS-CULTURAL HR LEADERSHIP THROUGH SOCIAL COMMUNICATION TECHNOLOGIES: ENGINEERING THE COMMUNICATION PROCESS

Olga Maistrenko — 2025-08-25

This article explores the concept of intercultural leadership in HR using social communication technologies as a strategic approach to the communication process. It examines the complex challenges that HR leaders face in navigating multicultural organizational landscapes, especially in the digital environment, and proposes a model that enhances leadership effectiveness through the use of social communication tools, adaptive management approaches and the transformation of the role of an HR leader in a globalized business environment, with an emphasis on the cross-cultural context. Special attention is paid to mechanisms for overcoming communication barriers and the formation of an organizational culture aimed at inclusiveness and mutual respect. The results of the study demonstrate the potential of social communication technologies for developing leadership qualities of HR managers and increasing the effectiveness of personnel management in international companies.

STRATEGIC WORKFORCE STABILIZATION THROUGH INCENTIVE – BASED MANAGEMENT IN TIMES OF ORGANIZATIONAL DISRUPTION

Anton Melnyk — 2025-08-25

Strategic workforce management is crucial for ensuring entrepreneurial resilience amid persistent organizational disruptions. This article develops a comprehensive theoretical approach to workforce stabilization through advanced incentive-based management systems. It thoroughly explores the core characteristics of organizational disruptions and defines key fundamental concepts like strategic resilience management. The study outlines essential principles for building an effective sustainable incentive system: fairness, transparency, diversification, and individualization, examining motivational tools. It proposes a proactive management strategy requiring anticipatory strategic decisions and integrating long-term employee interests. Successfully overcoming disruptions necessitates adaptive HR policy adjustments to create a dynamic, supportive and motivating productive environment.

INNOVATIVE MANAGEMENT AS A DETERMINANT OF STRATEGIC DEVELOPMENT OF AGRICULTURAL BUSINESS IN THE CONDITIONS OF GLOBALIZATION

Ivan Petriv — 2025-08-25

The article examines the impact of globalisation on Ukraine's agricultural sector, focusing on the current challenges and opportunities arising from integration into the global economic environment. It identifies key areas of innovation management that contribute to the strategic development of agrarian business, in particular the introduction of modern technologies, diversification of sales markets and adaptation to international standards. Particular attention is paid to agricultural business management strategies aimed at increasing competitiveness through the integration of innovative technologies, effective resource management, social responsibility, and cooperation between small and medium-sized enterprises. The impact of geopolitical challenges, climate change and digitalisation on the agricultural sector, which plays a key role in ensuring food security and economic stability in Ukraine in the context of a protracted military conflict, is examined. The purpose of the article is to analyse the impact of globalisation on Ukraine's agricultural sector, with an emphasis on the implementation of innovative management, social responsibility, sustainable development and effective agricultural policy to ensure competitiveness and adaptation to global markets. The scientific novelty lies in highlighting the role of innovative management as a determinant of the competitiveness of Ukraine's agricultural sector in global markets, with an emphasis on sustainable development and social responsibility. Conclusions. Globalisation opens up new prospects for Ukraine's agricultural sector, particularly through export expansion and technological modernisation, but requires a comprehensive approach to adaptation. Innovative management, effective agricultural policy, sustainable development and social responsibility are key success factors. The involvement of state and local authorities, the introduction of environmentally friendly technologies and cooperation with international organisations will contribute to strengthening Ukraine's position as a leading supplier of agricultural products on the world stage.

SMART SOLUTIONS IN CRISIS MANAGEMENT: TRANSFORMATION OF APPROACHES IN THE FACE OF EXTERNAL THREATS

Daryna Tarnavska — 2025-08-25

The article explores in detail the concept of smart solutions as an effective and universal tool for the system of anti-crisis management of modern enterprises that operate in conditions of numerous external threats and constant uncertainty of the external environment. It is emphasized that under such circumstances traditional management approaches often lose their efficiency, which necessitates the development of fundamentally new adaptive methods of organizational behavior, risk management and managerial influence. The role of digital technologies in the process of forming an adaptive crisis response strategy is considered central, since information and communication platforms make it possible to accelerate decision-making, reduce the level of operational risks, enhance transparency of processes, and create opportunities for sustainable development even in conditions of instability and rapid change. Key smart management tools are analyzed in detail, including ERP systems that ensure integrated resource planning and optimization of financial and material flows; BPM systems aimed at business process modeling and regulation; BI technologies, which provide managers with analytical information for making strategic and tactical decisions; as well as cloud solutions that contribute to the scalability of business, reduction of transaction costs, improvement of communication processes, data protection and remote access to critical resources. These instruments form a complex technological toolkit that ensures not only crisis resistance but also long-term strategic adaptability and innovative capacity of enterprises. On the basis of the conducted research a generalized model of managerial adaptation of domestic business structures is proposed. This model demonstrates how the integration of smart technologies into the system of strategic management allows companies to react in a timely manner to external shocks, prevent deep crises, and create prerequisites for further innovative development. The proposed approach combines technological modernization, systematic staff training, continuous learning, changes in corporate culture, and the implementation of flexible decision-making mechanisms, which together provide an opportunity to maintain stability, efficiency and competitiveness in the long term.

INNOVATIVE CONTENT OF MODERN MARKETING

Yevgen Mayovets — 2025-08-25

The article explores the concept of innovative marketing content shaped by a combination of methods and tools integrated with creativity, cutting-edge digital technologies, strategic objectives, and an in-depth understanding of consumer behavior. The paper analyzes the “functional reboot” of marketing through its core functions: analytical, product and production, sales, and managerial. It demonstrates the impact of such innovations on marketing as a “continuous standard over time,” which determines the trajectory of marketing science and practice in fulfilling the classical objectives of this field. Key factors are identified and their impact on the transformational changes of marketing functions is substantiated. In particular, the analytical function is influenced by the development of Big Data, predictive analytics, business process automation, the implementation of BI systems, and the application of artificial intelligence. Changes in the production function are analyzed across all stages of the product life cycle, taking into account the principles of socio-ethical marketing and the challenges of sustainable development. The sales function of marketing has undergone significant transformations under wartime conditions. The decisive impact is driven by a combination of economic, logistical, and social factors. This presents a complex challenge that becomes a functional component of the substantive domain of marketing. The necessity to clearly structure the influence of these factors is justified in order to systematize and update the methodological toolkit of marketing. Important transformational changes in the managerial function are also highlighted. This function is essential for decision-making in the areas of organization, planning, and coordination of marketing activities, as it plays both a moderating and modeling role. The study identifies and characterizes the key trends in marketing practice that have become effective tools of innovative content marketing, namely: visual storytelling, User-Generated Content (UGC), ephemeral content, and gamification. The relevance of these innovative promotion methods in contemporary markets is substantiated, as their rapid development significantly broadens the methodological toolkit of marketing. An analysis of the implementation of these innovations into marketing practice and methodology allows for the identification of new research challenges concerning the impact of innovations on modern marketing content, particularly in the areas of digital transformation across the marketing value chain, the development of customer-centric models, and the integration of sustainable development concepts.

CONSUMER RESISTANCE TO MARKETING: DRIVERS, MANIFESTATIONS, AND IMPLICATIONS

Krystyna Tarasova — 2025-08-25

Consumer resistance has emerged as a defining force in contemporary marketing, reshaping traditional brand-consumer dynamics. This paper examines how empowered consumers are increasingly rejecting or challenging marketing practices perceived as intrusive, unethical, or inconsistent, driven by social media, declining trust, and heightened ethical awareness. Drawing on theoretical insights and global case studies, the analysis highlights how resistance manifests along a spectrum, ranging from quiet avoidance to collective activism. At the same time, resistance is positioned as a feedback mechanism, signalling shifts in societal expectations and offering opportunities for authentic, transparent, and dialogic brand strategies. The article argues that navigating resistance requires moving from persuasion to participation, embedding accountability, responsiveness, and value alignment into communication and long-term brand positioning.

STUDY OF CLASSIFICATION AND LABELING OF GRAPE WINES IN EU COUNTRIES AS IMPORTANT TOOLS OF ASSORTMENT IDENTIFICATION DURING CONDUCTING A QUALITATIVE EXPERTISE

Оlha Yudicheva — 2025-08-25

The essence of the winemaking reform carried out in the EU with the aim of harmonizing national wine classification systems and protecting products of specific geographical origin is analyzed. The main classification features by which grape wine produced in EU member states is divided into categories: wine without geographical origin and wine with geographical origin (protected geographical indication (PGI), protected designation of origin (PDO) have been identified. The names of the categories and the corresponding abbreviations used on product labels for correct identification were studied. It was found that EU Member States, such as France and Italy, may also use their traditional labels relating to the wine's designation of origin or geographical indication. A comparison of the characteristics of the categories of Italian and French wines was carried out according to the national classification and the classification proposed by the European Union. The content of mandatory information that must be placed on a wine label and additional information that can be placed on a back label are considered and are found to be an important means of assortment identification during expert research. It was found that the mandatory information must have 9 mandatory information elements; all mandatory labeling elements must be placed in the same field of vision on the label so that they can be read simultaneously without the need to rotate the bottle (except for the batch number and allergens); the font size of the marking elements must be at least 1.2 mm. The specified features are intended to provide a more complete description of the species of grape wine, its properties and producers in order to prevent cases of product falsification. It was concluded that the specified features should be taken into account during the assortment identification of grape wines entering Ukraine.

INTEGRATION OF INCLUSION AND ACCESSIBILITY PRINCIPLES IN THE DEVELOPMENT OF THE HOSPITALITY SECTOR

Mariia Bieloborodova — 2025-08-25

The article highlights the current issues of integrating the principles of inclusion and accessibility into the development of the hospitality sector. The modern tourism and hotel industry is considered as a space in which equal opportunities should be provided for all categories of visitors, including people with disabilities, the elderly, families with children and other groups who face potential barriers to access services. It is noted that inclusion and accessibility are not only an ethical and socially important aspect, but also a factor in economic development, since the focus on universal design and the creation of a barrier-free environment expand the market for tourism services. The key areas of implementation of inclusive approaches are investigated, including physical accessibility of buildings and spaces, information and digital accessibility, which ensures a clear and uniform perception of information for all users, as well as socio-psychological accessibility, which is aimed at creating a comfortable and friendly environment in the interaction of staff with visitors. Special attention is paid to the role of international standards and national regulations that define the framework for the implementation of inclusion policies in the hotel and tourism sectors. Particular attention is paid to the practical aspects of implementing inclusive strategies in the hotel and restaurant sector. The importance of training staff to work with different categories of guests, the formation of a culture of tolerance and service focused on human needs is emphasized. It is determined that the systematic implementation of inclusive approaches requires complex interaction between business, state institutions and public organizations, which allows not only to provide a regulatory basis, but also to create conditions for the practical implementation of accessibility policy. It is proven that the integration of the principles of inclusion and accessibility into the hospitality sector has a positive effect on the quality of service, forms a socially responsible image of enterprises and increases their competitiveness in the global market. Thus, the development of the hospitality industry, considering the needs of all categories of the population, contributes not only to the growth of economic indicators, but also to social integration and an increase in the standard of living of society.

FORMING A POSITIVE IMAGE OF RESORT AND RECREATION ENTERPRISES THROUGH PR MEANS AND QUALITY SERVICE

Natalia Niecheva — 2025-08-25

The article investigates the specific features of forming a positive image of resort and recreational enterprises as a strategic determinant of their competitiveness in the contemporary tourism industry. Image in this context is interpreted as a multidimensional socio-economic phenomenon, which integrates consumers’ perceptions, expectations, and associations concerning the quality of services, reputation, and corporate culture of an enterprise. The research emphasizes the role of imageology as an interdisciplinary field combining marketing, public relations, management, and communication sciences to develop a holistic and sustainable image of resort organizations. Particular attention is paid to the role of public relations, which go far beyond traditional consumer information and include fostering customer loyalty, strengthening corporate reputation, and enhancing social capital. PR tools are also considered effective instruments for building sustainable relationships with stakeholders at both local and international levels. The study highlights that service quality is the most significant component of image formation, since impressions of service delivery directly influence the reputation capital of an organization. High-quality service transforms satisfied customers into so-called “brand ambassadors,” who contribute to the dissemination of positive reviews and strengthen the trust-based positioning of enterprises in highly competitive markets. Furthermore, innovations are presented as essential drivers of competitiveness. Among them are digital PR, online booking systems, mobile applications, artificial intelligence–based customer management, big data analysis, as well as the application of virtual and augmented reality for promoting resorts. Simultaneously, the study outlines the importance of implementing eco-friendly technologies, sustainable practices, and socially responsible approaches, which not only support the image of reliability and modernity but also respond to global trends of sustainable development. The results of the research confirm that a balanced combination of traditional hospitality with innovative technologies and socially responsible initiatives ensures long-term competitive advantages for Ukrainian resort and recreational enterprises. Practical implications lie in the possibility of applying the proposed approaches to improve managerial strategies and increase the effectiveness of service delivery in the national resort sector. Future research prospects are associated with the analysis of international best practices, particularly from the European Union and North America, and their adaptation to Ukrainian conditions, which would open new opportunities for deeper integration of Ukraine into the global tourism space.

FORMULATION DEVELOPMENT AND SENSORY EVALUATION OF MEAT SEMI-PRODUCTS ENRICHED WITH NATURAL ANTIOXIDANTS

Viacheslav Chyrka — 2025-08-25

The article investigates the effect of antioxidants of natural origin (rosemary, basil, oregano) on the sensory parameters of frozen meat semi-finished products. Since frozen meat semi-finished products satisfy the need for fast, healthy and tasty nutrition, offering a variety of dishes without the need for long-term preparation. The aim of the work was to develop recipes and evaluate the organoleptic characteristics of meatballs with the addition of plant components. The results showed that rosemary at a dose of 0.05% provides the best taste, aroma and consistency properties, harmoniously combining with meat raw materials. The study confirms the feasibility of replacing synthetic antioxidants with natural ones and the prospects for introducing the developed recipes into the industrial production of frozen meat semi-finished products. Summarizing the results of studies of frozen meat semi-finished products, in particular meatballs with the addition of antioxidants of natural origin (oregano, basil, rosemary at a dose of 0.05%), it was found that the quality of the finished product directly depends on the type of spice added. Tasting and organoleptic evaluation showed that samples with oregano and basil were characterized by an excessively sharp and rich taste and aroma, which did not harmoniously combine with meat raw materials, which negatively affected the overall sensory assessment. In contrast, sample No. 4 with the addition of rosemary (0.05%) turned out to be the best, which gave the product a pleasant taste, a distinct but balanced smell and aftertaste, which positively distinguished it compared to the control sample. The results obtained confirm the feasibility of using rosemary as a natural antioxidant to improve the sensory characteristics of meat semi-finished products. At the same time, the use of oregano and basil requires optimization of dosage or combination with other spices. Further research should be aimed at studying the physicochemical properties, determining the conditions and duration of storage, as well as the practical implementation of the developed recipes in production to expand the range of high-quality and natural meat products.

FEATURES OF TOURISM RESERVATION SYSTEMS

Oksana Nykyha — 2025-08-25

The article examines the role and features of reservation systems in the tourism industry as a key tool for managing services and ensuring competitiveness. The study emphasizes that the development of digital technologies has facilitated the transition from manual accounting to global electronic networks, providing rapid access to a wide range of services – from booking flights and hotels to car rentals and complex tours. The advantages of online reservation systems, including convenience, accessibility, speed, and diversity of offers, are outlined, while attention is also drawn to the challenges and risks associated with their functioning. The study analyzes types of reservation systems – global, local, and corporate – and characterizes leading international services such as Booking.com, Hotels.com, and Airbnb, along with global distribution systems (Amadeus, Galileo, Sabre, Worldspan). Examples of their development and application in the international and Ukrainian markets are provided. The study concludes that the active implementation of reservation systems is a crucial factor in improving service quality and strengthening the competitive position of tourism enterprises in modern conditions. The practical value of the research lies in demonstrating the benefits of integrating digital reservation technologies into business processes in the tourism sector. Furthermore, the study highlights the impact of computerization on the growing trend of independent online booking. In addition, it outlines the specific features of services that extend beyond accommodation to include supplementary tourist products, thereby shaping new standards of service provision. It is shown that the further development of reservation systems is closely linked to advances in digital technologies and the increasing expectations of consumers, which in the future will foster greater personalization and automation of tourism services. The findings may be of interest not only to researchers, but also to tourism practitioners seeking to optimize business processes. The results of the analysis confirm that effective reservation systems are becoming a determining factor in shaping the modern model of global tourism. This underlines the strategic importance of digitalization as a driver of competitiveness in the tourism market.

EXCURSION OBJECTS OF MYKOLAIV AND SURROUNDINGS (LVIV OBLAST)

Roman Dmytruk — 2025-08-25

The article presents the results of a comprehensive study of the tourism potential of the town of Mykolaiv and its surroundings in Lviv Oblast. The main objective of the research is the identification and characterization of excursion sites that may significantly contribute to the development of geotourism in this part of Western Ukraine. The methodology combined field investigations with desk-based analysis, which allowed the authors to explore the geological, geomorphological, and hydrogeological structure of the region. While Lviv and well-known spa resorts such as Truskavets, Skhidnytsia, and Morshyn remain the focus of most tourism studies, this work emphasizes a less-researched destination that combines natural, cultural, and anthropogenic resources of notable value. Among the most prominent natural attractions are the Dniester Valley and the landscape reserve “Starytsi Dnistra,” which preserves rare wetland ecosystems, floodplain meadows, and forests with endangered species. Zadorozhne Lake, created in the former cement quarry, has become one of the most popular leisure zones, offering beach recreation, scuba diving, paddleboarding, and accommodation facilities. Other geotourism assets include the Lisna Cave (also known as “Mammoth–Kohutia”), a site inhabited by bats and notable for its geological structure, and the Pryima Grotto, where archaeological finds testify to the presence of Neanderthals about 45,000 years ago. In the northern sector, the Stilske settlement complex represents an important archaeological reserve associated with the early medieval culture of the White Croats, adding considerable historical depth to the region’s tourist offer. Cultural and historical monuments are also significant. In Rozdil, visitors encounter the palace of the Zhevuskis-Lantskoronskis family, once housing a rich art collection, and the defensive Carmelite monastery with the church of Our Lady of Mount Carmel. In the village of Zaklad stands the imposing charitable institution founded by Count Stanisław Skarbek, later repurposed as a Soviet prison and currently functioning as a correctional facility. Although many of these monuments are in poor condition, they still embody substantial cultural and architectural value. Industrial heritage also contributes to the geotourism profile: abandoned quarries and sulfur-extraction landscapes form unique anthropogenic reliefs that, despite ecological risks, possess educational and recreational significance. The study emphasizes that the coexistence of preserved natural landscapes, anthropogenic forms, and historical monuments makes the Mykolaiv area a promising geotourism destination. However, the authors underline that sustainable tourism development requires the cooperation of local communities, businesses, and scientific institutions. Proper promotion of these resources may raise cultural awareness, foster identity with the local heritage, and simultaneously improve the economic situation of the region by stimulating hospitality services, infrastructure, and employment. Thus, Mykolaiv and its surroundings, strategically located within transit routes of Lviv Oblast, can transform from a marginally known locality into a dynamic tourism hub of regional importance.

THE IMPACT OF RUSSIAN AGGRESSION IN UKRAINE ON INTERNATIONAL ECONOMIC SECURITY

Iryna Amelina — 2025-08-25

The article examines the large-scale consequences of Russia’s armed aggression against Ukraine for the system of international economic security. It is noted that Russia’s full-scale invasion in 2022 led to profound destabilization of global economic processes, particularly in the energy, food, and financial sectors. The disruption of supply chains, rising energy prices, growing inflation, and the worsening food crisis in vulnerable regions of the world are analyzed. The article also explores the impact of sanctions imposed on Russia, including their effects on financial markets, inflation, and the rising cost of credit, especially for developing countries. The international response to the crisis is considered, including military, humanitarian, financial, and political support for Ukraine. The need to establish a new security architecture focused on resilience, resource diversification, and strengthening global solidarity through the coordination of international institutions is emphasized.

STRATEGIC FORECASTING TOOLKIT FOR FOREIGN TRADE OF THE BALTIC COUNTRIES UNDER THE CONDITIONS OF THE EUROPEAN UNION

Oleg Filipov — 2025-08-25

The purpose of this article is to develop a scientifically grounded toolkit for the strategic forecasting of foreign trade in the Baltic States within the context of their membership in the European Union. The relevance of the topic arises from the need to elaborate evidence-based approaches to forecasting the foreign economic activity of EU member states in a dynamic global environment. Estonia, Latvia, and Lithuania are characterized by high levels of economic openness and significant dependence on external markets, which highlights the strategic importance of effectively forecasting foreign trade development trends. Based on the analysis of contemporary scientific approaches (neoliberal, institutional, structuralist, historical-evolutionary, regionalist, and systemic), a combined methodological framework is proposed, incorporating qualimetric and econometric methods, as well as the principles of systemic, institutional, and evolutionary analysis. The article substantiates the necessity of improving methodological approaches and tools for strategic forecasting of foreign trade activity in the Baltic States (Estonia, Latvia, and Lithuania) under EU membership. It is determined that the high degree of openness of these economies and their significant reliance on external markets require efficient mechanisms for forecasting trade flows in order to minimize risks, strengthen competitive positions, and ensure sustainable economic development. The developed approach includes several sequential stages: an analysis of the pre-integration condition of the foreign trade sector, an assessment of structural and institutional changes following EU accession, modeling of integration effects, empirical analysis of trade flows, identification of competitive advantages and the role of investments, as well as the formulation of strategic recommendations. The practical application of the proposed toolkit will enhance the effectiveness of foreign economic activity management in the Baltic States and may also be applied in comparative studies of other small open economies, particularly Ukraine.

INTERNATIONAL COOPERATION IN IT SERVICES AS A DRIVER OF NATIONAL ECONOMIC SECURITY

Vladyslav Honcharenko — 2025-08-25

The paper examines international cooperation in IT services as a driver of national economic security and develops a model of controlled openness that integrates three complementary layers: legal guarantees of portability enabling provider switching and cross-border transfer; technical interoperability grounded in widely adopted reference models and standards; and certification- and operations-oriented assurance that renders trust verifiable across service supply chains. The topic is timely because digitalization concentrates platform power, fragments data regimes, and elevates cyber risks, jointly amplifying vendor lock-in and regulatory uncertainty for open and transition economies. Methodologically, the study combines structured review, comparative policy analysis, standards mapping, and conceptual synthesis. We classify cooperation instruments (bilateral and plurilateral digital economy agreements and public–private alliances), systematize joint cybersecurity practices (CSIRT/ISAC networks, incident information sharing, joint exercises, and certification schemes), and frame technology and data-infrastructure options (shared or “sovereign” clouds with portability and interoperability profiles). Building on these blocks, we construct a matrix that links legal grounds for data transfers with assurance frameworks and security/privacy management standards, and derive a stepwise roadmap tailored to transition economies. Results show that coordinated portability and interoperability reduce vendor lock-in and bargaining asymmetries, while joint cyber capabilities and aligned certification shorten detection and response times and lower transaction costs along cross-border service chains. The matrix clarifies how legal transfer bases align with assurance and management standards, supporting predictable international data flows without undue market fragmentation. The practical contribution is an implementation-ready toolkit for policymakers and international partners to operationalize controlled openness: it preserves innovation dynamics and market access while strengthening resilience, enabling multi-sourcing, and expanding export capabilities in IT services; the modular framework is adaptable to diverse institutional settings and can be monitored using clear progress indicators.

ORGANIZATIONAL STRUCTURE OF INTERNATIONAL GRANT AID TO UKRAINE: FROM FRAGMENTATION TO COORDINATION

Oleg Laba — 2025-08-25

The study examines the organizational structure of international assistance in Ukraine’s economic recovery after Russia’s full-scale invasion in 2022. It highlights the unprecedented scale of aid flows, which by mid-2025 amounted to €139 billion in bilateral support, including nearly €39 billion in grants, and over €106 billion in budget financing. Alongside bilateral donors such as the United States and EU member states, multilateral organizations (the IMF, World Bank, and EBRD) have played an important role, complemented by private initiatives such as the Howard G. Buffett Foundation, which allocated over $800 million to programs in Ukraine. The study highlights controversies of this system. On the one hand, Ukraine benefited from rapid mobilization of resources, innovative instruments, and active involvement of private philanthropy. On the other hand, fragmentation, duplication, and limited coordination created significant challenges. The EU’s Ukraine Facility, with up to €50 billion of blended financing (including €17 billion in grants), illustrates both the strategic importance and the complexity of aligning donor priorities with Ukraine’s recovery needs. Special attention is given to Ukraine’s transformation from a passive recipient to an active architect of aid flows, and instruments for transparency and accountability across projects. The article situates Ukraine’s experience in broader academic debates on the effectiveness, sustainability, and governance of aid, emphasizing that the organizational design of assistance determines its developmental impact, alongside with the volume. The study suggest that Ukraine’s case represents a stress test and for international development finance, and large-scale aid can catalyze resilience and innovation. Robust coordination mechanisms are required to ensure that emergency support translates into long-term economic modernization and development.