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Item type:Наукова стаття, Prerequisites for the application of monetary policy tools of the "new reality" in the conditions of the geopolitical impact of military aggression in Ukraine(Чайки : ФІНТЕХАЛЬЯНС, 2024-10-31) Polishchuk, Vadym; Dorosh, Viktoriia; Ishchuk, Lesia; Nikolaeva, AnzhelaThe prospects of using a new type of monetary policy instruments, which determine modern significant changes in the development of global financial, economic and social relations, caused by the geopolitical influence of military aggression in Ukraine, are studied. Not only the negative financial and economic impact on the country victim of hostilities, i.e., Ukraine, was established. Problems with inflation and debt were also identified in the G7 countries, as well as in China due to the consequences of the war in Ukraine. It was determined that the financial system of countries that have close trade and monetary transactions with developed market countries will also have a significant impact of the global crisis. The financial and economic indicators of Ukraine, the G7 countries and China for the medium term are predicted. The influence of the main financial threats on the macroeconomic stability of the country's economy in the conditions of military aggression is determined, and the main instruments of monetary policy that would allow maintaining such stability are indicated. It is noted that the use of a new type of monetary policy in modern realities, based on non-traditional instruments, will contribute to overcoming the negative impact of military aggression in all countries that experience it.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, Creative economy and value creation through marketing analytics: new approaches and opportunities(Pakistan, 2024-10-23) Morokhova, ValentynaThe scientific article aims to determine the impact of marketing analytics on the value-creation process in creative industries. The research includes analyzing the use of digital marketing analytics tools in value chain creation to increase the efficiency and competitiveness of the creative sectors of the economy and creative industries. The research process used general scientific methods of cognition, namely, analysis of literary sources to determine the main trends in the development of the creative economy, comparative analysis to evaluate the indicators of different countries, and the method of generalization and systematization to identify and arrange the critical aspects of the impact of marketing analytics on the value creation of companies in the creative economy. In addition, an expert survey was conducted to substantiate the necessity and prospects of developing marketing analytics in the value chain creation of creative industries, which forms the basis for calculating the weighted average expert evaluations by SWOT analysis categories and correlation TOWS analysis conducted in the statistical analysis program JASP (Classical Correlation tool). Also, the Six Thinking Hats Technique was applied within the research, allowing for the systematization of modern theoretical and practical studies of scientists on applying marketing analytics in creative industries. The research results obtained by the SWOT analysis method indicate a high potential for technological transformation in the development of marketing analytics in the value chain creation of creative industries. The correlation TOWS analysis confirmed significant relationships between the effectiveness of extensive data analysis and the latest marketing analytics tools (r = 0.41, p = 0.02), the individualization of marketing strategies and the growth in demand for personalized products (r = 0.42, p = 0.02), as well as between the effectiveness of data analysis and the costs of integrating tools (r = -0.36, p = 0.04).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, Economic Benefits of Green Technologies: Ukrainian Experience(Mersin, 2024-12-06) Yarova, Nina; Lipych, Liubov; Gutsul, Tetiana; Oleksandr, Zhurba; Vladyslav, NovytskyiThis study evaluates the economic benefits of implementing green technologies in Ukraine, focusing on their contribution to sustainable development, energy efficiency, and economic growth. The research aims to identify how renewable energy projects and energy-efficient technologies can enhance Ukraine’s energy security, reduce dependency on fossil fuels, and foster innovation-driven economic modernization. A multi-method approach was employed, combining a systematic literature review, statistical data analysis, and a comparative evaluation of solar and wind energy projects. The study draws on secondary data from governmental and international agencies, spanning the period 2014-2023, and utilizes descriptive statistics to assess trends in job creation, investment, and reductions in natural gas imports. The results indicate significant progress in solar and wind energy development, with total installed capacities reaching 7.6 GW and 2.4 GW respectively by 2023. Employment in green sectors exceeded 50.000 jobs, with solar energy accounting for 40% of this workforce. Investments in green technologies totaled approximately €12 billion between 2014 and 2022, stimulating economic growth and reducing Ukraine’s natural gas imports by 15%. Despite these achievements, challenges remain, including financial barriers, regulatory instability, and outdated infrastructure. However, the study highlights opportunities for further progress through policy reforms, infrastructure modernization, and international cooperation. The research concludes that green technologies are essential for Ukraine’s transition to a sustainable economy, offering both environmental preservation and economic growth potential. These findings underscore the need for policy consistency, expanded financing options, and increased public awareness to maximize the economic benefits of green technologies in Ukraine. By leveraging these innovations, Ukraine can enhance its energy independence, competitiveness, and resilience in the global marketItem type:Наукова стаття, ASSESSMENT OF THE IMPACT OF FINANCIAL AND NON-FINANCIAL INSTRUMENTS ON EQUITY AND CASH FLOWS AS THE BASIS FOR DECISION-MAKING TO INCREASE ENTERPRISE MARKET CAPITALIZATION(FTA, FINTECHALLIANCE, 2024-08-31) Vakhovych, Iryna; Kryvovyazyuk, Igor; Kovalchuk, Nadiia; Kovalska, Liubov; Dorosh, Viktoriia; Burban, OleksandrThe market capitalization of an enterprise is one of the key indicators that characterize the degree of influence of financial and non-financial instruments on its volumes and dynamics. Establishing the relationship between such instruments and metrics of equity and cash flows best outlines the plane of their direct impact on stimulating market cap-italization and implementing effective management measures in the context of optimiz-ing the use of equity and cash flows. The purpose of the study is to establish how the impact of indicators of financial and non-financial instruments on equity and cash flows forms an appropriate basis for making managerial decisions to increase the market cap-italization of enterprises. As a result of the study, the toolkit for increasing the market capitalization of the enterprise from the standpoint of its grouping in terms of financial and non-financial plane was clarified. It was found that among the 36 analyzed indica-tors of the impact on equity and cash flows of the studied machine-building enterprises in Ukraine during the period 2010-2021, the most significant are bank lending, invest-ment and technical metals, research and development costs, foreign scientific and tech-nical services received, production investments, work-in-progress, and accounts paya-ble for products, goods, and services. The results were transformed into a model of ranked instruments for stimulating the market capitalization of machine-building enter-prises, which demonstrates the degree and directions of the influence of indicators of financial and non-financial instruments on the dynamics of equity and cash flows, which ensures the formation of an information database for making decisions on the further use of such instruments. The structuring of the toolkit serves as the basis for forming a system of management decisions containing practical recommendations within each group of instruments aimed at optimizing market capitalization through increased equity and cash flows of the enterprise. The obtained results will be beneficial to financial analysts of enterprises in preparing databases for making financial and non-financial decisions.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.