Кафедра фінансів, банківської справи та страхування

Постійне посилання на фондhttps://repository.lntu.edu.ua/handle/123456789/59

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  • 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, Yurii
    The 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 interaction
  • Item 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; Nikolaeva, Anzhela; Oleksandrenko, Iryna
    The 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.