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Item type:Наукова стаття, The impact of digital technologies on accounting transformation(2025) Holiachuk, NataliіaDigital technologies are significantly transforming accounting, changing the methods of collecting, processing, and analysing financial information on a global scale. The aim of the study is to assess the impact of digital technologies on accounting transformation in seven countries with different levels of digitalization. The research employed the following methods: quantitative approach, analysis of panel data for 2020-2024, and econometric modelling. The assessment was carried out using a fixed-effects model that takes into account institutional and technological factors of transformation. The results showed that the United Kingdom (UK) and Germany have the highest accounting transformation indicators: within 43.5-47.2 points and from 41.0 to 44.8 points, respectively. This is explained by a high level of digitalization (DigitalTechIndex over 80) and the full application of International Financial Reporting Standards (IFRS). At the same time, Ukraine, despite limited digital resources (Digital Technology Index within 36.2-49.7), demonstrates positive dynamics of transformation — from 28.0 to 33.2 points. This is determined by the implementation of IFRS and existing regulatory support. It was found that digital transformation significantly improves accounting practices in combination with the adoption of IFRS and the development of human capital. The results emphasize the need for strategic implementation of digital technologies in accounting, which has implications for politicians and financial institutions. The study can be useful for shaping digital development policies and modernizing financial reporting. Further studies should focus on industry analysis and studying the impact of artificial intelligence (AI) in accounting decisions.Item type:Наукова стаття, Optimizing Social Interaction through Digital Tools: Methodological Approaches and Practical Applications of Information Systems(2026) Visyn, Valentyn; Martyniuk, Yaroslava; Maiboroda, Oksana; Haponchuk, Olena; Silvestrova, Oksana; Sushyk, IrynaToday's digital technologies have changed the way people interact with each other, leading to big advances in mobile technology and trustworthy online databases. Bibliographic synthesis, statistical analysis, and structured organization and interpretation of the data that was collected were some of the methods used in the study. A database of social media platforms and official online resources was processed. The analysis was supplemented by research on the integration of modern psychosocial strategies into the formation of public discourse and initiatives to increase transparency. Special emphasis was placed on assessing the adaptive processes necessary for the use of information and communication tеchnologies in socio-economically disadvantaged regions. The results of the study showed that the prevailing methodological approaches are characterized by targeted communication strategies, effectively charged rhetoric, the influence of social validation, dynamic content presentation, and heterogeneous effectiveness of digital platform deployment. Combined with psychosocial and sociocultural principles, these approaches contribute to the emergence of adaptive social structures that develop in analytically sound ways. At the same time, excessive emphasis on cognitive and behavioral factors emphasizes the limitations of exclusively textual articulation of strategy - a phenomenon within the concept of "spelling postmodernism", which reflects potential vulnerabilities for the integrity of cybernetic systems. Research on contemporary communication processes has revealed a deficit of autonomy of operational mechanisms, which are contrasted with the background of developing institutional paradigms. We believe that these should be constantly improved and adapted to keep communication tactics and government programs more effective.Item type:Наукова стаття, Assessment of Socio-Economic Transformations in The Border Regions of Ukraine and Poland(2025) Гордійчук, Антоніна ІванівнаThe purpose of this article is to examine the socio-economic transformations of the border regions of Ukraine and Poland in the context of European integration processes, labor migration, and the impact of the war in Ukraine, as well as to assess the effectiveness of cross-border cooperation and the use of EU financial instruments for regional development. The study analyzes the characteristics of these transformations, shaped by the interplay of economic policy, European integration, and migration trends. It shows that these regions act as important hubs of economic and social interaction, reflecting differences in institutional capacity, labor markets, and investment potential. The research demonstrates that Poland’s EU membership has ensured access to substantial financial resources, which have positively influenced the development of its border voivodeships. In contrast, Ukrainian regions remain in a phase of economic convergence and have limited access to similar support mechanisms. Labor migration is identified as a major factor driving transformation, affecting demographics, employment, and social dynamics. The analysis confirms that Poland remains the primary destination for Ukrainian labor migration, generating both op-opportunities for economic growth and challenges related to workforce imbalances and adaptation in the labor market. Moreover, the war in Ukraine has intensified these processes, putting additional pressure on Poland’s social systems and labor market. The study emphasizes that cross-border cooperation is a key tool for the development of border regions; however, its implementation is uneven due to administrative barriers and differences in strategic priorities between the countries. Despite the expansion of Ukrainian regions’ participation in European programs, their ability to attract funding remains limited compared to their Polish counterparts. The research substantiates the need to develop effective regional development strategies aimed at reducing economic asymmetry and ensuring sustainable development within the framework of Ukraine’s European integration.Item type:Наукова стаття, Prevention of сriminal оffenses in the field of road safety(2025) Riabykh, Nataliia; Pyroha, Ihor; Panasiuk, Oleksandr; Pundor, Yulia; Shcherbatiuk, Iryna; Chechel , NataliiaThe article is devoted to a comprehensive study of the criminal law and criminological principles of ensuring road safety in the context of increasing transport mobility and the complexity of the road environment. It reveals the role of international and European standards, including EU approaches, WHO guidelines and the “Safe System” concept, in shaping an effective model of combating transport crime. It is shown that the effectiveness of criminal law measures depends on their integration with preventive, infrastructural and organizational mechanisms, as well as on the proper quality of evidence and coordination between competent authorities. Special attention is paid to criminological factors underlying road safety offenses, emphasizing risk-oriented behavior of young drivers, personal characteristics, fatigue, socio-economic conditions and infrastructure deficiencies. The conclusion highlights the need to harmonize national legislation with European approaches, enhance preventive policy, implement digital risk-monitoring technologies and strengthen interagency cooperation to improve the prevention of criminal offenses in the field of road traffic.Item type:Наукова стаття, Prevention of transport-related crimes through urban planning improvements(2026) Riabykh, NataliiaThe article investigates the relationship between urban planning features and the crime level in Ukraine's transport sector. The research results showed that despite the development of technical security means and strengthened law enforcement control, the effectiveness of crime prevention remains insufficient. In this regard, the necessity of a systematic approach is substantiated, which includes architectural and planning solutions as an integral element of a preventive strategy. Based on the analysis of international experience and adaptation of the "Crime Prevention Through Environmental Design"concept to Ukrainian realities, the authors reveal the potential of urban planning tools in forming a safe transport environment. It is important to note that special attention is paid to lighting transport hubs, organizing pedestrian flows, visual surveillance, and creating open spaces that promote natural supervision. The authors analyze the legislative support for integrating security principles into urban planning and identify gaps in the regulatory framework. Additionally, the paper presents the results of sociological research on the perception of transport infrastructure safety by different population groups, allowing for consideration of the needs of the most vulnerable categories of transport users. It was found that the authors proposed a model for assessing transport infrastructure's safety, including quantitative and qualitative indicators. Thus, using several Ukrainian cities as examples, the possibilities of applying the developed recommendations are demonstrated, and the potential socio-economic effect of their implementation is calculated. On the other hand, the article contains specific proposals for improving state building codes, mechanisms of public control, and stimulating private investment in secure infrastructure. At the same time, the research materials can be used in developing urban planning documentation, improving educational programs for training specialists in urban planning and transport planning, and forming strategies for the sustainable development of settlements in Ukraine. However, it should be taken into account that the effectiveness of the proposed measures depends on a comprehensive approach to their implementation.Item type:Наукова стаття, Using intelligent transport systems as a tool for preventing criminal offenses(2025) Riabykh, NataliiaThe article is devoted to a comprehensive study of the criminal law and criminological principles of ensuring road safety in the context of increasing transport mobility and the complexity of the road environment. It reveals the role of international and European standards, including EU approaches, WHO guidelines and the “Safe System” concept, in shaping an effective model of combating transport crime. It is shown that the effectiveness of criminal law measures depends on their integration with preventive, infrastructural and organizational mechanisms, as well as on the proper quality of evidence and coordination between competent authorities. Special attention is paid to criminological factors underlying road safety offenses, emphasizing risk-oriented behavior of young drivers, personal characteristics, fatigue, socio-economic conditions and infrastructure deficiencies. The conclusion highlights the need to harmonize national legislation with European approaches, enhance preventive policy, implement digital risk-monitoring technologies and strengthen interagency cooperation to improve the prevention of criminal offenses in the field of road traffic.Item type:Наукова стаття, Updating Mechanisms for Cooperation between the State and Business to Stimulate Economic Development(Ontario International Development Agency, Canada, 2026) Herasymenko, Olena; Smolych, Dariia; Bavyko, Oleksandr; Dmytrenko, Ihor; Martyniuk, OleksandrAbstract: Public-private partnership (hereinafter referred to as PPP) is one of the most promising tools for the development of the modern economy, which can attract private investment with high efficiency. Such a tool helps in the modernization of infrastructure and, if necessary, improve the quality of services. In addition, in the context of global economic competition, the use of PPP contributes to sustainable development. The purpose of the article is to study the evolution of public- private partnership as a means of ensuring economic growth. The article is also aimed at identifying the main obstacles and obstacles that prevent the successful implementation of PPP and formulating proposals for increasing the effectiveness of the partnership between the state and business. A set of theoretical methods was used, including synthesis, systematization and generalization. A comparative analysis of PPP practices in different countries was conducted. A systematic approach is used to assess the impact of PPPs on the economy. The current state of PPP development is determined and the main problems are identified – lack of transparent procedures and lack of state support. Successful cases demonstrating the positive impact of PPPs on investment and infrastructure development are analyzed. Recommendations for improving legislation and stimulating partnerships are developed. For the effective development of PPPs, it is necessary to introduce transparent project selection procedures that will increase trust and minimize corruption risks. It is important to expand financial incentives for the private sector, in particular through tax breaks and government guarantees. Strengthening the monitoring of project implementation will ensure their timely implementation and contribute to sustainable economic growth.Item type:Наукова стаття, Communication Strategies in the Social Sphere: Tactics and Information and Communication Technologies(2025) Visyn, Valentyn; Martyniuk, Yaroslava; Maiboroda, Oksana; Haponchuk, Olena; Silvestrova, Oksana; Sushyk, IrynaIntroduction: Digital technologies are transforming communication and social interaction, and information and communication technologies are becoming vital tools for solving social problems and improving access to information. They promote effective interaction between the state and citizens, improving the quality of social services and governance. Objectives: The study aims to analyse and develop effective communication strategies and tactics to improve social interaction. It also aims to study the role of information and communication technologies (ICT) in access to social services, engaging citizens in initiatives, and optimising information exchange between government agencies and the public. Methods: The study uses analytical and systematic methods and statistical analysis to assess the effectiveness of strategies. The analysis of social media and official websites revealed the main communication topics and areas of application of social and psychological technologies in forming communication strategies in the social sphere. Results: It was found that developing new communication models is essential for improving information exchange, engaging citizens in social initiatives, and adapting policies based on feedback. Social media and participatory approaches allow for more effective audience engagement, while artificial intelligence and data analysis help manage communications. Media literacy training stimulates critical thinking, and ICTs significantly impact social group interaction, especially in low-income countries. Conclusions: The study confirmed that effective communication strategies are vital in improving interaction between social groups and organisations. The use of ICTs and participatory methods contributes to transparency, accessibility, and engagement of citizens in social initiatives. Strategic planning, adaptation of messages for different audiences, personal stories and data increase the credibility of initiatives.Item type:Наукова стаття, Digital Marketing Communications Strategies and Social Media within a Competitive Educational Landscape: Experiences from Europe(Ontario: International Development Agency, 2025) Visyn, Valentyn; Mialkovska, Liudmyla; Zabiiaka, Iryna; Lorvi, Iryna; Haponchuk, Olena; Hubina, АllaDigital marketing research has become relevant in the European educational space because of heightened competition among universities and a fast-paced digital transformation of the educational process. The purpose of this article is to analyze digital marketing communication strategies that European educational institutions apply amid cut-throat competition and measure the effectiveness of those strategies according to the level of digital literacy of the local populations. The research methodology consists of open statistical data analysis and classification of communication strategies, plus an inquiry into the primacy of adoption of digital technologies into marketing campaigns run by European educational institutions. Altogether, the study shows a predominant trend of the deployment of omnichannel strategies, personalized advertising, video marketing, influencer marketing, and automated CRM systems to attract students and retain their loyalty. The findings confirm the notion that in western countries with high digital literacy the marketing executor would be an automated system, whereas the simpler marketing tools would predominate in Southern and Eastern Europe. Within the article are discussed some issues for European educational institutions working in the field of digital marketing, which relate notably to the adaptation of strategies to appeal to different target audiences and the introduction of innovative technologies into the educational process. The suggested solutions to optimize digital marketing campaigns call for personalizing campaigns, social networks, gamification, and greater opportunities with AI. Practically, this work aids the formulation of effective communication strategies, which may help boost the competitiveness of European universities. Further research should therefore focus on estimating the long-term influence of digital marketing in relation to the development of the educational institutes and attracting international students.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.