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Item type:Наукова стаття, Inclusive Marketing as a Strategic Tool for Company’s Development in a Socially Oriented Economy(Mersin, 2025-10-13) Бойко, Ольга ВікторівнаThe objective of this study was to evaluate the influence of brand inclusivity perception indicators on a company’s financial performance. Employing correlation, regression, and trend analysis methodologies, the research unveiled that various facets of inclusion manifest in a company’s financial outcomes in distinct manners. This phenomenon can be attributed to the impact of multiple stakeholder groups, namely investors, analysts, and consumers. Notably, a critical determinant affecting Market Capitalization is the engagement of ESG investors, who prioritize companies’ social initiatives, particularly the perception of the LGBT+ community. The regression coefficient for this indicator is 4.6458. Overall, inclusivity in marketing significantly influences both Revenue and Earnings by enhancing customer loyalty, with regression coefficients of 0.3485 and 0.0393, respectively. Furthermore, Revenue, influenced by the perception of brand authenticity, exhibits a regression coefficient of 0.1207. Additionally, perceptions of racial diversity positively affect the P/E ratio, reflected by a regression coefficient of 2.1058, thereby bolstering market confidence. The findings of this study can serve as a valuable resource for companies, enabling them to devise inclusive marketing strategies that align with their objectives and mission.Item type:Наукова стаття, Marketing Tools for Minimizing Risks in the Logistics Strategy of an Enterprise(Mersin, 2025-09-13) Morokhova, ValentynaThe integration of marketing and logistics is a topic of vigorous discourse, underscored by the imperative to establish coherence between supply capabilities and market demand. The purpose of the study is to assess the impact of marketing costs on the company’s revenue, while considering the various dimensions of logistics risks, consumer demand, and the development of forecast models for revenue and marketing costs. The study employed correlation and regression methods, alongside comprehensive case analyses. Consequently, the research substantiated the presence of a direct correlation among marketing costs, revenue, demand, and logistics risks. The findings from the regression analysis showed that the income of the examined company is profoundly influenced by marketing costs and logistical risks. Furthermore, marketing costs are in turn impacted by logistical risks and the demand generated by online users. The results obtained can serve as validation of the mitigating effect of employing marketing instruments on the level of logistics risks through the strategic adaptation of marketing costs to the current conditions in global logistics. The findings indicate that such adaptation facilitates revenue enhancement even amidst a logistics crisis and can be leveraged as an effective marketing tool to minimize logistics risks. It should be noted that the developed models are advantageous for enterprises, as they enable the forecasting of revenue and the requisite marketing expenditures based on the anticipated levels of logistics risks and consumer demand. Prospects for further research include the modeling of corporate revenues and costs, incorporating a broader range of indicators (for instance, the logistics cost indicator, contingent upon data availability) and diverse companies. As a result of the present study, a definitive correlation among marketing costs, revenue, consumer demand, and logistical risks was conclusively established.Item type:Наукова стаття, Правові вимоги та практичні аспекти бухгалтерського обліку у фізичних осіб-підприємців: досвід України й країн ЄС(Київ, 2025) Жураковська, Ірина Володимирівна; Сидоренко, Роман ВікторовичФізичні особи-підприємці займають провідне місце в економічному середовищі й України, і країн Європейського Союзу. Вони забезпечують значну частку зайнятості та надходжень до бюджету. Законодавчі норми, які регулюють облік їхньої діяльності, мають свої відмінності порівняно з компаніями, що створює специфічні виклики для підприємців. Об’єктом дослідження є система правового регулювання та практика ведення бухгалтерського обліку у фізичних осіб-підприємців в Україні та країнах Європейського Союзу. Предметом дослідження є правові вимоги, методи, механізми та практичні інструменти ведення бухгалтерського обліку фізичними особами-підприємцями, а також проблеми та перспективи їх удосконалення з урахуванням європейського досвіду. Метою роботи є розробка моделі бухгалтерського обліку для підприємців в Україні відповідно до інформаційних запитів малого бізнесу та органів контролю. Порівняльний аналіз щодо практики країн ЄС дає можливість виділити ключові напрями вдосконалення українського законодавства. Зокрема щодо стандартизації фінансової звітності, цифровізації облікових процесів і запровадження європейських підходів до аудиту та контролю за діяльністю підприємців. У ЄС практика ведення бухгалтерського обліку фізичних осіб-підприємців тісно пов’язана з вимогами простоти, податкової прозорості, захисту прав споживачів і забезпечення рівних конкурентних умов на ринку. Результати дослідження показали, що доцільно оновити спрощений облік для підприємців в Україні шляхом розробки єдиних форм книг для всіх підприємців, тільки змінювати обов’язковість ведення окремих книг (наприклад, на спрощеній системі недоцільно вести книгу амортизації основних засобів) і затвердити вичерпний перелік документів, які підтверджують записи в книгах і які повинен мати підприємець. Практичне значення статті полягає в тому, що запропоновані підходи до вдосконалення обліку можуть бути використані й підприємцями, й органами державної влади при розробці нормативно-правових актів. Дослідження підкреслює необхідність забезпечення балансу між державним контролем і свободою підприємницької діяльності, що є ключовим чинником сталого розвитку малого бізнесу.Item type:Наукова стаття, Maximizing Marketing Impact: Examining Video Content Through Analytics and Consumer Behaviour(2025-06-19) Penkova, Oksana; Sogorin, Andriy; Kitchenko, Olena; Klimovych, Olha; Tesak, OleksandraIntroduction: The article examines the impact of video content on the effectiveness of marketing strategies with a focus on analytical interpretation of audience behavioral reactions. The purpose of the study is to analyze the potential of marketing campaigns in the context of adaptation to changes in media consumption. Methods: The study was based on the analysis of secondary empirical data obtained from authoritative analytical reports covering current trends in video marketing and digital consumer engagement. The methods used are quantitative content analysis, thematic classification, and discursive interpretation. Results: It is found that video content demonstrates a high level of strategic importance - 95% of marketers recognize it as a key tool for influencing the target audience. The main types of barriers to video implementation are identified: lack of time and technical complexity. It is established that video helps to increase brand trust, forms emotional contact with the consumer, and provides an opportunity to accurately measure audience reactions through digital metrics (watch time, CTR, engagement rate). It is shown that cultural relevance, professional visual quality, and artificial intelligence support are key factors in the effectiveness of video on social media. Conclusions: The article emphasizes the need for a comprehensive integration of video content into strategic planning, including the development of intra-team competencies, analytical reporting, and automated video performance evaluation systems. Prospects for the study are to form adaptive models of video strategy focused on changing consumer behavioral patterns and digital transformation of marketing communications in various sectors.Item type:Наукова стаття, Moral Principles in Finance: Challenges and Risks in the Context of Contemporary Commerce(Uruguay, 2025-08-10) Nuzhna, OksanaIntroduction: The study is based on an empirical study of the importance of ethics in accounting as an important element of ensuring the transparency of financial reporting and trust in economic systems. In the modern business environment, accounting professionals face a number of challenges and threats, including: conflict of interest, managerial pressure, the use of aggressive tax schemes, distortion of financial reporting, manipulation of financial data, challenges of digital transformation. Methods: This empirically based study summarizes scientific, theoretical, and practical approaches to defining the role of accounting ethics in the business environment. Results: The main standards of ethical responsibility according to the Code of Ethics for Professional Accountants (IESBA) and the key factors of ethical violations that cause global financial scandals are identified. The ethical principles of global accounting practice and the features of the application of international standards in the USA, Germany, Australia, Canada and Japan are considered. A comparative analysis of tax evasion in 2024 showed that economically developed regions have higher rates than underdeveloped ones. The importance of corporate culture and the transfer of innovations in the formation of accounting ethics is emphasized. Unethical practices undermine the image of companies and deter investment. Conclusions: Key areas for developing universal ethical standards for accountants in a global context have been identified. Adherence to ethics, use of control, audit, and innovation in a competitive environment are factors of successful business, strengthening trust, transparency, and integrity of financial information.Item type:Наукова стаття, Development of a smart personnel security system using machine learning(CEUR Workshop Proceedings, 2025-09-25) Kryvovyazyuk, Igor; Bilychenko, Maksym; Kasianova, Nataliia; Smerichevskyi, Serhii; Lavrynenko, OleksandrInsider threats remain one of the most challenging aspects of organizational security, particularly in the era of digital transformation and widespread remote access to sensitive data. This study proposes a machine learning–based approach to personnel security that combines Isolation Forest and Local Outlier Factor algorithms with behavioral features enhanced through the use of large language models (LLMs). To improve detection accuracy, user web activity was classified using LLM-generated labels derived from website content analysis. Experimental results demonstrate strong model performance in identifying insider activity at the user level, with high detection accuracy and minimal false classifications. In addition, time-to-detection analysis revealed that most insider threats were identified before or shortly after the onset of malicious behavior. The findings suggest that the proposed system is not only effective in capturing behavioral anomalies but also feasible for real-time deployment in enterprise environments.Item type:Наукова стаття, Impact of Global Risks on Economic Downturn in Countries Worldwide: Analysis of the Causes of the Situation and Opportunities for Growth Recovery(Emerald Publishing Limited, 2025) Кривов’язюк, Ігор Володимирович; Britchenko, Igor; Ліпич, Любов Григорівна; Кравчук, Павло Ярославович; Галазюк, Наталія Миколаївна; Бурбан, Олександр ВікторовичThe purpose of the article is to study the opportunities for resuming the economic growth of economies, considering the impact of global risks on its dynamics. The article provides a comprehensive analysis of the economic growth dynamics of over 200 countries from 1961 to 2023, revealing a general trend of declining growth rates, which is confirmed by the data of observations of GDP dynamics in the USA, Great Britain, Germany, Albania, Ukraine, Mongolia, China, Paraguay, Indonesia, and Sudan. It is defined that these trends are caused by the negative impact of global risks on the dynamics of economic growth of world countries. A contemporary map of the interconnections of categories and types of global risks is presented, illustrating the intertwining of geopolitical, economic, social, environmental, and technological risks. A selection of the five most influential global risks that affected the economic downturn of the world economy from 2006 to 2023 has been formed through logical-structural analysis and generalization method, demonstrating the predominant influence of economic and environmental factors. The analysis of the unique causes of economic downturn under the influence of global risks, conducted using the Ishikawa diagram, allowed to include a set of economic, environmental, social, geopolitical, technological, and other causes. The proposed political-legal, market, organizational-economic, and financial-investment mechanisms for accelerating economic recovery define the priority directions for restoring economic growth, considering the impact of global risks. The provided suggestions have practical significance for the elaboration of economic development strategies for countries to restore economic growth.