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  • Item type:Наукова стаття,
    Dynamics of the monetary sector of Ukraine during the war and its impact on the efficiency of the banking system
    (Czech: MAGNANIMITAS Assn, 2024) Dziamulych, Mykola; Krupka, Mykhailo; Stashchuk, Olena; Korobchuk, Tetiana; Mostovenko, Nataliia; Avramchuk, Lidiіa; Chyzh, Nataliia; Tur, Oleksandr
    The article examines the dynamics of indicators of Ukraine’s monetary sector after the beginning of the war and determines its impact on the efficiency of the functioning of banking institutions. The peculiarities of the use of currency and financial instruments by commercial banks of Ukraine in the conditions of destabilization of the banking sector due to the destructive influence of Russian aggression are considered. The dynamics of bank clients’ transactions with foreign currency and the volume of interventions of the National Bank of Ukraine in the foreign exchange market since the beginning of the war were studied. The problems of commercial banks with attracting deposits to ensure the efficiency of operational activities are identified. An analysis of the dynamics of the index of rates for deposits of individuals, as well as the yield of bonds of the domestic state loan, as the main instruments for attracting funds in Ukraine’s financial market, was carried out.
  • Item type:Наукова стаття,
    Conflict of interests among shareholders – does it refer to dividend decisions
    (Szczecin: University of Szczecin Sciendo., 2023) Bukalska, Elżbieta; Zabediuk, Myroslava; Mostovenko, Nataliia
    Research background: Agency theory refers to the conflict of interests between different groups involved in the business. One aspect of the agency theory is conflict among shareholders. One of the areas of potential conflict is dividend payment. Purpose: The goal of our paper was to identify the impact of voting behaviour of shareholders during Annual General Meetings on dividend decisions. We make a comparison between big and small companies. research methodology: We included the 20 biggest and the 20 smallest companies from the Warsaw Stock Exchange (WSE) in our sample over the 2010–2022 period. We collected 413 observations (shareholders’ presence, voting results from annual general meetings, and financial data). We use statistical tests, a correlation analysis, and a regression analysis. results: We found that in small companies there is conflict among large shareholders on dividend payout decisions, while in big companies small shareholders show their disappointment by voting against or abstaining from voting for financial statement acceptance (but not dividend payout decisions). Additionally, we found that the higher presence of large shareholders at the AGM the lower the dividend payout is. novelty: The originality of the paper is that instead of ownership structure we took into account shareholders’ presence at AGM’s. We deal with a unique set of hand-collected data on voting results. We present new evidence on interests of conflict among shareholders (not only on dividend decisions). Although the problem of the conflict between minority and majority shareholders was identified, there is a scarcity of research on its background and implication.
  • Item type:Наукова стаття,
    Accounting and analytical tools for the formation of subordinated debt of commercial banks in Ukraine
    (Czech: MAGNANIMITAS Assn, 2023) Shmatkovska, Tetiana; Krupka, Ihor; Synenko, Vasyl; Sydorenko, Roman; Mostovenko, Nataliia; Talakh, Tetiana; Danchevska, Iryna; Melnyk, Nataliia
    The article considers the current specifics of accounting for hybrid financial instruments in the process of forming the regulatory capital of commercial banks in Ukraine. The important role of subordinated debt as a component of the bank`s equity capital is determined. The dynamics of changes in the total subordinated debt and the capital adequacy ratio in the banking system of Ukraine in the crisis conditions of the war, which results in instability of financial markets, is studied. The special role of subordinated debt in the process of ensuring the financial stability of commercial banks and increasing their capitalization is noted. The need to enhance the ability of banks to attract hybrid instruments for increasing their regulatory capital is determined.
  • Item type:Наукова стаття,
    Formation of the soft skills among students of higher education
    (Czech Republic: Magnanimitas, 2022) Vavdiiuk, Nataliia; Koshchii, Oksana; Halushchak, Valentyna; Vasylik, Natalia; Smolych, Dariia
    The article examines the peculiarities of soft skills formation among higher education students as an essential component of their professional training and competitiveness in the modern labor market. The study considers the essence and significance of soft skills in students’ personal and professional development. The main groups of soft skills are analyzed, including communication skills, critical thinking, emotional intelligence, teamwork, leadership, adaptability, and problem-solving abilities. The necessity of integrating soft skills development into the educational process through interactive teaching methods, project-based learning, and practice-oriented approaches is substantiated. The research highlights the impact of soft skills on graduates’ professional success and their ability to adapt to the rapidly changing conditions of contemporary society.
  • Item type:Наукова стаття,
    SOCIAL EFFECTS OF GLOBAL FINANCIAL TURBULENCE: CHALLENGES FOR DEVELOPING COUNTRIES
    (Чайки: ФІНТЕХАЛЬЯНС, 2026) Baula, Olena; Khomanets, Volodymyr; Urban, Oksana; Tovt, Yuri; Hrachevska, Tamila; Bohorodytska, Anna
    During 2020–2024, developing countries faced global financial turbulence caused by a cascade of exogenous shocks (COVID-19 pandemic, geopolitical crises, inflationary pressure), leading to a significant deterioration in social indicators and revealing an asymmetry of vulnerability compared to advanced economies. The purpose of the study is to assess the social effects of these crises, identify mechanisms that amplify or miti-gate them in developing countries, and develop social protection tools to minimize long-term consequences for human capital, poverty, and inequality. The article systematizes the main social consequences of global crises for developing countries. Analysis of differences in social responses and the influence of crisis type demonstrated higher vulnerability of developing economies due to limited fiscal space and weak protective institutions: pandemic shocks cause rapid increases in poverty and unemployment, debt/currency crises lead to prolonged deepening of inequality, while polycrises (with a geopolitical component) result in the most persistent losses accompanied by erosion of human capital. A comparative analysis was conducted of the impact of 2020–2024 shocks on poverty, unemployment, and Gini index indicators in advanced and developing countries, evaluating dynamics, growth rates, pre-and post-crisis averages, and a composite social vulnerability index. This confirmed the moderating role of social expenditures. A combination of methods was applied: content analysis and statistical data processing; descriptive, comparative, and index analysis; system-structural modeling; systemic and interdisciplinary approaches. A mechanism is proposed for strengthening global support instruments through the integration of financial resources and institutional-operational components to reduce long-term losses. Directions for anti-crisis social policy in developing countries (particularly Ukraine) are outlined: strengthening adaptive social protection, investment in hu-man capital, risk-oriented strategies, and sustainable financing aimed at rapid recovery, containment of poverty/inequality, and increased resilience to shocks.
  • Item type:Наукова стаття,
    Digital and information technologies in the management of financial activities in Ukraine in the conditions of the digitalization of the economy
    (MAGNANIMITAS Assn, 2022-08) Nikolaeva, Anzhela; Voronenko, Iryna; Shulha, Olha; Bondarenko, Ivan; Palchyk, Maksym
    The article examines the modern specifics of the transformation of the financial activity principles, which occurs under the influence of the wide introduction of modern information technologies in the field of financial management in the process of forming a digital economy. The specifics of the functioning of FinTech companies in Ukraine were considered and the main directions of applying innovations in the financial sphere were considered. The main principles of the formation of the financial management system based on the application of digital software solutions and information technologies have been determined. The peculiarities of digitalization of the financial market are considered and the principles of reorientation of the financial management system to the latest digital software solutions in the field of financial management are determined.