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Item type:Наукова стаття, Desafíos del antropocentrismo en tiempos de guerra: Una perspectiva jurídica y normativa(2025) Riabykh, Nataliia; Kuzenko,Uliana; Humeniuk, Tetiana; Chuienko, Valentyna; Bezushko, AndriiТема є актуальною через зростаючий масштаб збройних конфліктів і порушень прав людини, які наражають на небезпеку цивільного населення та міжнародну безпеку. У цьому контексті ідеологія людоцентричності, основа забезпечення прав і свобод людини, є критично важливою для захисту прав людини під час війни та стабільності післявоєнної реконструкції. Мета: Ця наукова стаття має на меті систематизувати механізми захисту прав людини у воєнний час на основі концепції людоцентризму, проаналізувати існуючі механізми захисту прав людини та оцінити загрозу для цивільного населення в контексті повномасштабного вторгнення Росії в Україну. Методи: У статті використано кілька загальних наукових методів дослідження, зокрема синтез, індукцію, дедукцію, порівняльний аналіз, систематизацію та узагальнення. Для проведення дослідження автор проаналізував наукову літературу та застосував статистичний аналіз для отримання початкових даних для подальшого прогнозування динаміки воєнних злочинів і проведення оцінки ризиків для цивільного населення за допомогою статистичного програмного забезпечення Excel.Item type:Наукова стаття, Modeling the productivity management process in agriculture: a case study of Ukraine(2026) Dziamulych, Mykola; Grytsyna, Oksana; Korobchuk, Tetiana; Hariaha, Lesia; Chyzh, Nataliia; Sholudko, Olsana; Kosinskyi, Petro; ;The purpose of the study is to form an economic and statistical toolkit for quantitative analysis of the impact of determining factors on the level of labor productivity in the agricultural sector of Ukraine. as well as to substantiate directions for improving the effectiveness of managerial decision-making based on correlation and regression analysis. The study examines factors of labour productivity management in the agrarian sector of Ukraine using a correlation–regression approach and forecasting modelling. It is substantiated that the dynamics of output per employee are shaped by the combined influence of interrelated financial, economic, and production factors, among which the availability of fixed assets, financial performance, and parameters of labour resource utilisation play a decisive role. The empirical basis of the research comprises official statistical data for the period 2010–2024. The study applies methods of correlation and multivariate regression analysis to quantitatively assess the impact of fixed assets, capital investment, net profit, and average monthly wages on the level of labour productivity. It is established that the most significant positive effect on output is exerted by the volume of fixed assets and net profit, which confirms their determining role in enhancing the efficiency of labour utilisation in the agricultural sector. Based on the estimated model, a forecast of labour productivity up to 2030 is developed, indicating the preservation of an upward growth trajectory of output under an inertial development scenario.Item type:Наукова стаття, Digitalization processes in the management of the functioning of agricultural enterprises: a case study of Ukraine(2025-10-25) Dziamulych, Mykola; Shulha, Olha; Binert, Olesya; Osadchyi, Viacheslav; Sysoiev, Oleksii; Kovaliv, Volodymyr; Koshchii, Oksana; Shubala, Iryna; Shmatkovska, TetianaThe article explores the peculiarities of digitalization in the management of agribusiness enterprises as a key factor in enhancing their efficiency under modern economic conditions. Data from the Statistical Institute and other sources have been processed using abstract-logical method, analysis and synthesis, induction, systematization and generalization, monographic and grouping methods. The distribution of countries around the world by the level of digitalization of the economy was studied. The evolution of business models in the agricultural sector amid economic digitalization is examined. The study analyzes contemporary information technologies widely used in the Ukrainian agrarian business. The dynamics of enterprises engaged in e-commerce operations in Ukraine are assessed. A regional classification of Ukraine is conducted based on the share of agribusiness processing enterprises involved in e-commerce. The research also investigates the dynamics of agricultural product volumes sold through electronic commerce in Ukraine. Conceptual foundations for the implementation of strategic directions for digital transformation in the agribusiness sector of Ukraine are proposed.Item type:Наукова стаття, Managing Organizations in the Digital Age: Synergy of Technology and Green Management Principles(Pontifical Catholic University of Sao Paulo (PUC-SP), 2025-12-19) Tendiuk, Alla; Vasilik, Nataliia; Kutsai, Nataliia; Galushchak, Valentina; Virun, LiliiaThe integration of digital technologies and green management practices enhances administrative efficiency and supports sustainable development. ERP and CRM systems are the most common digital tools, used by 63.9% and 57.4% of organizations, respectively. Cloud platforms (49%) and big data analytics (44.8%) are widely implemented, while adoption of AI (25.3%), IoT (28.3%), and blockchain (9.6%) remains moderate. In environmental management, energy efficiency (54.4%) and waste reduction (46%) are key initiatives. Only 27.7% of organizations fully integrate environmental goals into their strategy, while 30.2% neglect them. The study shows that digital and green practices are increasingly present but face technical and institutional barriers. Strengthening digital skills and aligning sustainability goals with strategy are essential for integrated, future-ready organizational management.Item type:Наукова стаття, Enhancing digital leadership and crisis management skills for advancing sustainable development goals(2025) Mialkovska, Liudmyla; Koretska, Nataliia; Koshchii, Oksana; Stryzheus, Liudmyla; Abramova, Iryna; Kutsai, Nataliia; Semeniuk, PavloThe study’s relevance lies in the need to develop leaders’ digital competences to achieve sustainable development goals. The article aims to study the role of digital leadership and crisis management training as tools for achieving sustainable development goals in digital transformation. The study uses literature analysis, generalisation, systematisation, statistical data analysis and forecasting to determine the role of digital leadership and crisis management training in digital transformation and sustainable development. The results of the analysis of changes in the level of digital skills show a stable trend towards a decrease in the share of people with a high level of information (by 9.24%) and communication (by 10.06%) skills, as well as digital content creation skills (by 14.38%) in 2023. However, forecasting indicators for the following periods revealed the possibility of a further increase in the level of digital skills in 2025, in particular information (by 2.13%), communication (by 1.19%), and digital content creation skills (by 4.68%). Digital leadership is an important component for ensuring progress in achieving the Sustainable Development Goals, as it contributes to developing key skills necessary for the resilience of organisations and society as a whole in the face of global challenges.Item type:Наукова стаття, Methodology for modeling innovative strategies for financial security of competitive agro-industrial smart enterprises in the startup management system(2025) Lutkovska, Svitlana; Puzyryova, Polina; Vavdiiuk, Nataliia; Bezkrovnyi, Oleksandr; Kalchenko, Mykola; Kutsai, NataliiaThe article examines the theoretical and applied foundations of modeling innovative strategies for the financial security of competitive agro-industrial SMART enterprises within the startup management system. The study emphasizes that today’s agribusiness environment in Ukraine is characterized by accelerating technological turbulence, deep digitalization of production processes, and the growing importance of innovation-driven mechanisms for ensuring financial stability. Under these conditions, financial security is no longer limited to risk control; rather, it transforms into a multidimensional system shaped by investment activity, technological renewal, business model adaptability, dig- ital maturity, and the enterprise’s capacity to integrate startup technologies into core operational processes. The study substantiates that the competitiveness of agro-industrial SMART enterprises depends on their ability to develop innovative financial strategies that simultaneously enhance resilience, adaptability, and long-term growth. The article highlights the strengthened interdependence between investment decisions, technological upgrades, productivity, and risk exposure in the digital economy. Practical aspects of utilizing fi- nancial and analytical tools for evaluating innovation project performance, as well as mechanisms for incorporating startup management practices into the strategic frame- work of financial security, are also addressed. The scientific novelty lies in an expanded understanding of the role played by digital innovations, flexible managerial decisions, and intensified investment processes in shap- ing the financial resilience of SMART enterprises. The paper demonstrates that system- atic implementation of innovative strategies contributes to higher financial stability, re- duced vulnerability to risks, and strengthened participation in the agro-industrial startup ecosystem. The findings have practical value for designing effective security mecha- nisms, improving financial policy, and developing an innovation-oriented model for the sustainable growth of agro-industrial SMART enterprisesItem type:Наукова стаття, The role of social entrepreneurship in advancing economic growth and sustainability amid instability(Rome: European Center of Sustainable Development, 2025) Volosiuk, Maryna; Kryvtsov, Artem; Vakhovych, Iryna; Smolych, Dariia; Zalievska-Shyshak, AnnaRelevance. Social entrepreneurship is currently one of the most effective ways to solve social problems, especially for countries with economies in transition, where instability increases the importance of new approaches to managing economic and social processes. The study's relevance is driven by the need to find sustainable mechanisms of economic growth in the context of global instability and social challenges. Aim. This research article aims to analyse the impact of social entrepreneurship on the economic growth of the EU countries and Ukraine, which is in a state of prolonged war, and to substantiate its importance for the socio-economic development of countries in conditions of instability. Methods. To carry out a comprehensive qualitative analysis, several general scientific methods of knowledge were used, including synthesis, systematisation, generalisation, and comparative analysis of different EU countries. As part of the quantitative analysis, an adapted method of calculating the National Social Impact Index (NSII) was applied, allowing for a balance between economic efficiency and social outcomes in comparing EU member states. Results. According to the results of the calculations, the highest values of the social impact index are demonstrated by Bulgaria (142.97), Hungary (137.30), Latvia (131.77) and Poland (122.85), which indicates a significant contribution of social enterprises to socio-economic development, in contrast to the indicators of Denmark (31.59), Germany (28.69) and Estonia (26.75). Thus, a high index value is typical for countries with developed SME support policies. In contrast, a high capacity for social sector growth characterises countries with a high average turnover and fewer enterprises. Conclusion. The main direction for developing social entrepreneurship to ensure economic growth in Ukraine in the context of war is developing and implementing a social entrepreneurship development strategy in the overall state system. This involves introducing clear criteria for defining social enterprises, creating a specialised regulatory framework, harmonising national legislation with European standards, and creating incentive financial and tax mechanisms to support them.Item type:Наукова стаття, The impact of digital technologies on the efficiency of the activities of agricultural sector enterprises: a case study of Ukraine(Bucharest: University of Agronomic Sciences and Veterinary Medicine, 2025) Dziamulych, Mykola; Shulha, Olha; Kosinskyi, Petro; Mostovenko, Nataliia; Urban, Oksana; Kupyra, Myroslava; Luchechko, YuriiThe article examines the role of digital technologies in enhancing the efficiency of Ukraine’s agricultural sector under current economic conditions. It is established that the digitalization of agricultural production serves as a critical factor in maintaining the sector’s competitiveness. The dynamics of investments in digitalization and the level of digital skills among the rural population are analyzed, and their relationship with agricultural output is identified. Based on correlation-regression analysis, it is demonstrated that investments in the digitalization of business processes exert a significant positive effect on enterprise efficiency, while the development of digital competencies among the population produces a delayed impact. It is concluded that the combination of digital innovations with the development of human capital ensures the long-term growth of value added in the agricultural sector. The findings prove that the strategy of digital transformation in agriculture must be based on a balance between stimulating investment in advanced technologies and fostering digital skills among workers, since these factors generate conditions for innovative growth only through their interactionItem type:Наукова стаття, Fiscal stability index in the context of financial policy: current challenges of Ukraine’s post-war reconstruction(Чайки: ФІНТЕХАЛЬЯНС, 2025-12) Polishchuk, Vadym; Dorosh, Viktoriia; Ishchuk, Lesia; Nikolaieva, Anzhela; Oleksandrenko, IrynaThe research examines indicators of fiscal stability by studying Ukraine's financial policy during military aggression and European integration using foreign examples. The purpose of the study is to analyze macroeconomic stability by examining indicators of the budget deficit, total public debt, and periodically adjusted budget balance. The intense concentration of financial resources has proven to have helped support the country’s defense capabilities. It analyzes the main threats to financial stability, which constitute long-term solvency risks. In the long run, the expected bankruptcy requires systemic reforms in the area of taxation and public financial management. The evaluation of international aid demonstrated its key role in maintaining macro-financial stability. At the same time, it was noted that over-reliance on international financial resources created risks for future financial independence. The identified needs of European integration demonstrated the importance of harmonizing Ukrainian fiscal policy with the prin ciples of transparency, responsibility, and accountability. The need to digitize budgetary processes was demonstrated, 1and the need to implement European practices in public debt management was confirmed. An analysis of European legislation from EU member states showed that fiscal discipline and stable rules allow for crisis resilience. It has been confirmed that the adaptation of Ukraine's approaches to EU debt sustainability criteria will ensure greater predictability of fiscal policy in the post-war context. The formulated conceptual approaches have shown that postwar financial strategy should combine eco nomic recovery with the modernization of major financial institutions. The budget stability index can be used to highlight the dynamics of the gradual strengthening of the financial system. It has been proven that public investments, public-private partnership mechanisms, and tax incentives are the basis for restoring confidence in public finances and laying the foundations for sustainable economic development.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.