Economic Paradigm

BRANDING AND POSITIONING OF CHINESE TEA BRANDS IN THE UKRAINIAN MARKET: INTERNATIONAL AND LOCAL ASPECTS

2026-06-15T09:28:06+03:00

Introduction. The article examines the features of branding and positioning of Chinese tea brands on the Ukrainian market, taking into account the challenges of globalization, increased competition and the role of digital communications. The author proves that in conditions of market oversaturation, branding is transformed from a purely marketing tool of identification into a fundamental mechanism for the formation of trust capital and a strategic asset of the company. The paper examines in detail the role of branding as a means of building an impeccable reputation and projecting a stable, positive image of the product in the minds of domestic consumers, which is critically important for goods with a high cultural component. A thorough analysis of the specific characteristics of the Ukrainian tea market is carried out, among which a critical dependence on import operations, a complex consumption structure and an aggressive competitive environment are highlighted, where Chinese manufacturers are confronted by powerful transnational corporations and large distributors. Particular attention is paid to the study of factors that directly affect competitiveness: the effect of the country of origin, the specificity of labeling, as well as the authenticity of products, which acts as the main guarantor of quality for an experienced buyer. It is determined that in the era of total digitalization, modern digital communications are becoming the key promotion channel, which allow to level the distance between the manufacturer and the end consumer, ensuring a high level of brand recognition through interactive platforms, social networks and specialized online resources. It is scientifically substantiated that the most effective model of expansion into the Ukrainian market is the strategic synthesis of international brand authenticity with flexible adaptation of marketing communications to local socio-cultural needs and specific economic expectations of Ukrainian citizens. It is concluded that such a symbiosis of traditional tea philosophy and the latest digital promotion methods is the basic condition for successfully strengthening market positions and ensuring long-term consumer loyalty in the domestic segment of food and beverages.

The purpose of the study is to comprehensively study and systematize the specific features of branding and strategic positioning of Chinese tea brands on the Ukrainian market in the context of global transformation of consumer markets. The study is aimed at a comprehensive consideration of both global trends in product promotion and highly specialized local aspects of its popularization, taking into account the cultural and economic characteristics of the domestic environment.

Materials and methods. The materials of the study are: 1. Official information materials of the State Service for Food and Consumer Protection of Ukraine and thematic industry publications on regulatory requirements for labeling, food safety and confirmation of geographical origin of goods; 2. Statistical and analytical reviews of the tea market in Ukraine, consumption structures and the packaging industry; 3. Works by domestic and foreign authors in the field of general, international and digital branding, strategic positioning and marketing communications.

In the process of conducting the research, the following scientific methods were used: theoretical generalization and grouping (to systematize the theoretical and methodological foundations of modern branding, classify its types by the level of audience coverage, as well as to characterize the structure of tea consumption on the domestic market by categories); systemic and structural-functional analysis (to study the specific characteristics of the Ukrainian tea market, determine the reputational and symbolic function of the country of origin effect, as well as assess the role of transparent labeling in the formation of consumer trust); modeling and abstraction (to substantiate and build a model of "glocalization" - a strategic synthesis of international brand authenticity with flexible adaptation of marketing communications to the local socio-cultural needs of Ukrainians); formalization, analysis and synthesis (to determine the role of modern digital communications and digital tools in the process of leveling the information vacuum between a foreign manufacturer and the end consumer); logical generalization of the results (to formulate conclusions regarding the basic conditions for the successful strengthening of the market positions of Chinese tea brands in Ukraine and to outline the prospects for further scientific research in this direction).

Results. The scientific article reveals the features of branding and strategic positioning of Chinese tea brands on the Ukrainian market in the context of globalization, increased import competition and total digitalization. The specific characteristics of the domestic tea market are determined, among which its critical dependence on raw material imports, a complex structure of consumer preferences with the dominance of black tea and an aggressive competitive environment are highlighted. The place and two-vector role of the country-of-origin factor (Country-of-Origin effect) are clarified, which performs not only informative, but also complex reputational and symbolic functions, acting as a basic indicator of product quality and authenticity for Ukrainian buyer. The proposed model of "glocalization" - which involves a strategic synthesis of international brand authenticity with flexible adaptation of marketing and digital communications to the local socio-cultural needs of Ukrainians - will contribute to the effective leveling of the information vacuum between the foreign manufacturer and the end consumer.

Information about the authenticity of products, accuracy and transparency of labeling (indicating a specific export province and terroir), as well as the visual aesthetics of packaging play an important role in the brand management of companies, as it allows to profitably differentiate the product against the background of the mass market, overcome inertial consumer stereotypes and form trust capital, which will subsequently directly affect the increase in the long-term loyalty of Ukrainian consumers in the e-commerce and retail system.

Discussion. In further scientific research, it is proposed to focus on conducting an empirical analysis of the behavioral reactions of Ukrainian consumers to premium Chinese brands, quantitatively assessing the effectiveness of individual digital promotion tools (in particular, influence marketing and content strategies), as well as developing practical cases for optimizing packaging design and product labeling. This will allow improving the methodology for forming glocalization marketing strategies and increasing the accuracy of predicting consumer trust in the post-crisis period.

METHODOLOGICAL SUPPORT FOR FORMING THE DEVELOPMENT STRATEGY OF PUBLIC SECTOR ORGANIZATIONS

2026-06-17T20:22:58+03:00

Introduction. The capacity of public sector organizations (public authorities, local self-government bodies, municipal and state institutions and enterprises) to ensure sustainable development largely depends on the quality of strategic management. The decentralization reform, Ukraine's European integration and the need to rebuild the state and communities after wartime destruction have increased the demand for well-grounded development strategies based on modern methodological tools. At the same time, the practice of strategizing in the public sector remains fragmented, and the available methodological support is insufficiently systematized.

Purpose. The purpose of the article is to disclose the content and structure of the methodological support for forming the development strategy of public sector organizations and to substantiate its structural-logical model integrating conceptual approaches, analytical tools, organizational procedures and evaluation criteria.

Materials and methods. The research materials are the regulatory framework of the state regional policy and local self-government of Ukraine and the works of domestic and foreign scholars in the field of strategic and public management. The study applies the methods of theoretical generalization, analysis and synthesis, structural-functional and comparative analysis, and graphical modelling.

Results. The essence of the development strategy of a public sector organization and its differences from corporate strategy are clarified. An algorithm for forming the strategy with a feedback loop and a structural-logical model of methodological support are proposed, covering the conceptual-methodological, instrumental-analytical, organizational-procedural and evaluative-resultative blocks. The methods of strategic analysis are systematized, and a system of criteria and indicators for evaluating the strategy oriented towards creating public value is developed.

Prospects. Further research should focus on developing sectoral strategizing methodologies for particular types of public sector organizations, digital tools for supporting strategic decisions and a methodology for assessing public value in the conditions of post-war recovery.

MODELING THE BENCHMARKING PROCESS

2026-06-19T14:18:31+03:00

Introduction. Benchmarking is a modern management tool that allows you to identify problematic business processes and turn them into competitive advantages by finding and implementing the best practices of successful companies. Scientific publications in recent years demonstrate a wide variety of benchmarking models. But approaches to their formation in most cases are based on rethinking or recreating existing models. Without denying their correctness, we must note that none of them is able to cover the entire variety of types of benchmarking.

Purpose. The aim of the article is to develop a universal scientifically based model of the benchmarking process, taking into account the characteristics of all its types.

Materials and methods. Modern researchers distinguish four approaches that scientists rely on when modeling processes: recursive, linear, parallel, and conjunctive. For the first time, we analyzed benchmarking models described in scientific articles over the past six years for the authors’ use of each of these four approaches. This allowed us to identify previously unnoticed potential in the field of process modeling, which allows us to build a universal scientifically sound model of the benchmarking process, taking into account the characteristics of all its types.

Results. Benchmarking is a continuous process of monitoring and comparing business performance with its competitors. Accordingly, most authors of models of this process use a recursive approach, which describes benchmarking through a feedback loop. Only in one model is benchmarking presented through the prism of a linear approach - as a chain of sequential stages, and only one of the authors additionally uses elements of a parallel approach, reflecting the mutual influence of benchmarking and adaptive enterprise management. At the same time, the conjunctive approach to process modeling is not used by any of the authors, although it has the greatest potential for building a universal benchmarking model. The conjunctive approach gives the process variability and shows it as a set of several trajectories, from which the one that best meets the specific conditions of business functioning is selected. Based on a combination of the recursive and conjunctive approaches, we have developed a universal three-phase model of the benchmarking process, which covers all its types.

Prospects. In this article, we have initiated an examination of the relationship between the benchmarking model and the processes of competitive intelligence and marketing research. This relationship will be further detailed using a parallel approach to process modeling.

ATTRIBUTION MODELS, MEDIA BUDGET ALLOCATION, AND LOSS IN CFD BROKERAGE

2026-07-05T21:36:30+03:00

Introduction. Paid customer acquisition is the dominant cost line for retail contracts-for-difference (CFD) and forex brokers, and the efficiency of that spend is judged through an attribution model that assigns conversions to marketing channels. The standard convention in retail brokerage is last-click attribution anchored to the registration (signup) event, after which the registration source is treated as the owner of all subsequent revenue.

Purpose. The study quantifies the economic cost of this convention. It builds an economic-mathematical model of how last-click attribution combined with signup-source lock-in biases the estimated cost of acquisition (CAC) across channels and misallocates the paid media budget, and it expresses the resulting loss in monetary terms.

Materials and methods. The model formalises a forex acquisition event ladder (signup, identity verification, first-time deposit, first trade, recurring deposits and trades) and two distinct layers of distortion: touch distortion at the signup event and source lock-in across all post-signup revenue. The true contribution of each channel is approximated by the Shapley value computed over a reproducible converting-journey coalition structure. Channel response is modelled with diminishing returns and inventory ceilings; the loss is the contribution margin forgone when the budget is optimised on locked signals instead of true contribution. Parameterisation is calibrated on an aggregated, anonymised portfolio of seven EU Tier-1 CFD and forex broker acquisition projects run by the author over two years.

Results. Under the lock-in convention, closing channels (brand search and direct) capture credit far above their Shapley contribution, while initiating and post-signup activation channels are systematically under-credited or rendered invisible. Optimising the budget on these biased signals forgoes between roughly three and eleven percent of the paid budget in contribution margin, and the loss rises as the lag between signup and deposit lengthens, because a longer lag leaves more uncredited reactivation work. Discounting of delayed revenue adds a small further adjustment.

Prospects. Further work can extend the model to redeposit and trading-volume horizons, to incrementality-based truth proxies, and to multi-market parameterisations.

PSYCHOLOGICAL RESOURCES FOR SUSTAINING EMPLOYEE MOTIVATION IN ENTERPRISES UNDER MARTIAL LAW

2026-07-05T23:01:54+03:00

Introduction. The transformation of the professional environment under martial law and prolonged macroeconomic instability has caused significant changes in employee motivation. Working under security risks, uncertainty, and long-term psycho-emotional pressure shifts motivational priorities from career advancement and professional self-realization toward safety, stability, and psychological protection. In such circumstances, traditional material and administrative incentives lose effectiveness, underscoring the need to identify psychological resources to sustain motivation.

Purpose. The purpose of the study is to substantiate the psychological resources for sustaining employee motivation in enterprises under martial law and to determine their role in ensuring professional engagement and organizational resilience in the face of crisis challenges.

Materials and methods. The study is based on scientific works in organizational psychology, work psychology, human resource management, and employee motivation; analytical materials and sociological studies on the psychological state of the population, labor market transformation, and work under martial law; and modern concepts of hardiness, resilience, self-efficacy, and psychological capital. The research used theoretical generalization, analysis and synthesis, comparative and systemic analysis, theoretical modeling, and logical generalization. These methods enabled the systematization of approaches to employee motivation, the examination of wartime stress factors, the identification of links between individual, interpersonal, and organizational resources, and the development of an integrated model of motivation support.

Results. The article examines the influence of wartime stress factors, including chronic fatigue, emotional tension, security risks, and staff shortages, on the transformation of work motivation mechanisms in enterprises. The main tendencies in employees’ motivational priorities under martial law are identified, in particular, the growing significance of safety, psychological stability, and social support. It is substantiated that hardiness, resilience, self-efficacy, and psychological capital are key individual resources that help preserve professional activity, readiness for action, and adaptability in the face of uncertainty.

Particular attention is paid to interpersonal and organizational factors that support motivation in crisis conditions, including supportive leadership, psychological safety, a favorable socio-psychological climate, and psychological well-being programs. Employees’ motivational potential during wartime depends not only on individual coping capacity but also on the quality of the organizational environment and social support within the enterprise.

The article proposes an integrated three-level model of psychological resources for sustaining employee motivation. The model combines individual, interpersonal, and organizational levels of influence and may serve as a theoretical basis for practical programs aimed at strengthening personnel resilience, maintaining engagement, and improving human resource management.

Further research in this area. Further research should focus on empirically verifying the developed model using representative samples of employees from enterprises across different sectors of the Ukrainian economy. A promising direction is the assessment of the relationship between employees’ psychological capital and indicators of professional effectiveness under post-war recovery. The practical value of the study lies in identifying priorities that can help enterprises maintain engagement, reduce prolonged stress, and strengthen organizational resilience during wartime and reconstruction.

DIGITAL TRANSFORMATION AS A SYSTEMATIC LEVER FOR ENSURING THE COMPETITIVENESS OF FINANCIAL INSTITUTIONS

2026-07-07T20:36:21+03:00

Introduction. The modern financial system is in a state of active digitization, which is a key factor in increasing the efficiency of financial institutions, including banking processes. The development of information technologies, the increase in the volume of processed data and the growth of customer requirements for the speed and quality of financial services force banks to introduce innovative technologies to optimize their activities and ensure the competitiveness of financial institutions. One of the most promising solutions in this field is artificial intelligence, which gradually transforms traditional methods of organizing and managing banking processes, allowing to automate routine operations and make informed management decisions, evaluate credit applications, analyze the financial condition of clients and bank portfolios, identify fraudulent transactions and improve the efficiency of customer service. The use of machine learning methods and big data analytics allows predicting customer behavior, automatically forming personalized offers, optimizing credit risks and reducing service costs.

Objective. It is important to note that the implementation of artificial intelligence increases not only the efficiency of the bank's work, but also the quality of customer service, automatic chatbots provide instant consultations 24/7, automatic loan approval algorithms reduce the waiting time for customers, and risk analysis systems help banks avoid losses from unreturned loans.This contributes to increasing the trust of clients and strengthening the reputation of the financial institution, ensuring its competitiveness in the market of financial services. For the Ukrainian banking system, which operates in conditions of constant economic changes and high competition, the use of artificial intelligence becomes especially relevant.

The purpose of the article. The purpose and relevance of the topic is determined by practical examples of the use of artificial intelligence in leading Ukrainian banks, such as JSC CB «PrivatBank» and monobank. PrivatBank uses chatbots and automatic application processing systems in the Privat24 mobile application, which allows customers to quickly receive consultations and issue loans without the need to visit a branch. Monobank uses algorithms for automatic loan approval, personalized offers and risk assessment systems, which increases the quality of service and the speed of providing financial services. The experience of these institutions is an important source for analyzing modern trends in the automation of banking processes and evaluating the effectiveness of implementing innovative technologies in domestic practice and ensuring competitiveness.

Materials and Methods. The analysis of the research made it possible to comprehensively highlight the application of artificial intelligence for the automation of banking processes and the analysis of the practice of its implementation in JSC CB «PrivatBank» and monobank, the methodological basis of which are general scientific and special research methods, such as analysis, synthesis, comparative and systematic approach, which allow to comprehensively study the implementation of artificial intelligence in banking processes, to assess its impact on work efficiency and service quality.

Results. According to research, elements of artificial intelligence in their activities, which allow to increase work efficiency and reduce operating costs. This global context confirms the expediency of active implementation of artificial intelligence in Ukrainian financial institutions as well, which ensures their competitiveness.

Prospects. The practical significance of the research lies in the possibility of using conclusions and recommendations to improve the automation of banking processes with the use of artificial intelligence in the educational and practical activities of banks, which will further ensure the competitiveness of financial institutions.

MARKETING MANAGEMENT THEORIES AND CORPORATE SUSTAINABLE DEVELOPMENT: A THEORETICAL INTEGRATION

2026-07-07T20:44:45+03:00

Introduction. Contemporary global challenges of climate change, resource depletion, and social inequality necessitate rethinking the role of marketing management in ensuring corporate sustainable development. The traditional understanding of marketing as a tool for value creation focused on profitability does not meet sustainable development requirements, which imply intergenerational equity, environmental protection, and social responsibility. Industrial marketing plays a particularly significant role, as organizational purchasing decisions, supply chain standards, and B2B specifications determine environmental and social outcomes at scales exceeding individual consumer choices.

Purpose. Systematic analysis of six foundational marketing theories and their implications for corporate sustainable development, as well as development of a multi-theory integration model providing managers with a comprehensive approach to sustainable marketing implementation.

Materials and methods. The study is based on systematic comparative analysis of six marketing theories using methods of theoretical generalization, synthesis, and logical analysis. The analysis encompasses both B2C and B2B marketing contexts. The materials include works of leading foreign and domestic authors.

Results. Each of the six theories offers distinct yet complementary pathways for sustainability integration: segmentation theory identifies sustainability-oriented consumer and organizational segments including LOHAS consumers and organizational buyers with environmental criteria; the marketing mix embeds sustainability through eco-design, environmentally-informed pricing, sustainable distribution, and transparent communication; relationship marketing creates trust foundations for stakeholder engagement and supply chain sustainability management; green marketing addresses environmental dimensions through eco-labeling and supplier environmental qualification; sustainable marketing integrates the triple bottom line of economic viability, social welfare, and environmental quality; digital marketing reveals data-driven, AI-powered, and platform-based sustainability optimization opportunities for technological corporations. Comparative synthesis confirmed these theories are complementary rather than competing frameworks.

Discussion. Empirical validation of the proposed model across different industries, development of industry-specific recommendations for implementing integrated sustainable marketing, and longitudinal studies of marketing-sustainability integration evolution.

THE ROLE OF BRANDING IN MOBILE LOYALTY PROGRAMS

2026-07-07T20:55:22+03:00

Introduction. Emotions from brand interactions become the foundation of long-term relationships with consumers and contribute to building a strong market position in conditions where competitors can quickly copy a product or service. This drives enterprises to search for new meaning in forming a unique brand identity, layering new attributes to build a multifaceted brand that becomes a lovemark. It is the implementation of a mobile loyalty program as a consumer engagement tool that requires well-considered branding. Reflecting the brand archetype and its values in the loyalty program, adapting the identity and naming in order to make consumer participation organic and authentic — this is the core task of mobile loyalty program branding for an enterprise. This tool is often either completely overlooked by enterprises or implemented incorrectly through simple replication of the existing corporate brand. Hence the need to define the role and place of branding within a mobile loyalty program as a means of enhancing customer engagement.

Purpose. The purpose of the study is to substantiate the role of branding as a foundation for building an effective mobile loyalty program in order to create long-term relationships between an enterprise and its customers, which will allow reducing the costs of customer retention and sales promotion.

Materials and methods. The research materials include: 1) scholarly contributions by Ukrainian and foreign researchers describing their scientific and practical studies in the field of branding and mobile marketing, particularly regarding mobile loyalty programs as elements of an overall marketing strategy and online promotion; 2) statistical data for analyzing market dynamics, consumer preference trends, and analytical data for tracking metrics related to consumer-enterprise interactions.

In studying this topic, the following scientific methods were employed: analysis and synthesis (to examine mobile loyalty programs in enterprises across various industries); grouping and classification (to identify fundamentally different approaches to branding and building customer relationships); systematization and generalization (to process data from statistical authorities); the graphical method (to visually represent the data obtained during the analysis); and logical generalization of results (to formulate conclusions).

Results. The scientific article substantiates the role of branding as a strategic tool for building effective mobile loyalty programs. The components of mobile loyalty program branding — namely naming, logo, color palette, and typography — are systematized, and their functions in shaping a cohesive program image in the consumer's mind are defined. The main types of loyalty program naming are identified — ranging from names that incorporate part of the core brand name to names associated with premium positioning, benefit, game mechanics, or community — and the criteria for their selection are analyzed: marketing, phonostylistic, linguocultural, and legal. Practical examples of mobile loyalty program branding in the retail and cinema sectors in Ukraine are examined, with particular attention to the use of color solutions and game mechanics for creating additional application value. It is demonstrated that consistent and well-considered branding of loyalty programs contributes to the formation of perceptual and transactional consumer loyalty, increased customer engagement, and growth in repeat purchases. According to the Loyalty Program Trends 2025 report, approximately 70% of brands record an increase in engagement through loyalty programs, while 58% report growth in repeat purchases, which confirms the economic effectiveness of investment in loyalty program branding.

Discussion. Further research on the topic is proposed to be considered in the context of the practical activities of specific enterprises, the comparison of metrics before and after the implementation of branding or rebranding of mobile loyalty programs, as well as the development of an appropriate methodology for their analysis. This will provide opportunities to improve efficiency and effectiveness in branding development, increase enterprise profitability, and reduce the costs of retaining existing and acquiring new customers.

ECONOMIC FOUNDATIONS OF DECARBONIZATION: INTERNALIZATION OF ENVIRONMENTAL EXTERNALITIES AND IDENTIFICATION OF COLLABORATIVE DECARBONIZATION HUBS

2026-07-07T21:06:16+03:00

Introduction. This study considers concept of developing a hybrid economic–machine learning framework to analyze decarbonization as a multidimensional structural trans-formation process integrating environmental externalities, macro-financial dynamics, geopolitical risks and cross-country heterogeneity. The proposed approach is grounded in environmental economics theory extending it through da-ta-driven clustering techniques to identify structurally similar decarbonization pathways and collaborative transition hubs to internalize environmental externalities.

Purpose. The purpose of the study is to consider the integration of green economy relevant theoretical and methodological directions into a single conceptual model for the analysis of decarbonization. Therefore, the author proposes to combine the theory of environmental externalities, principles of macroeconomic efficiency, concepts of sustainable financing and ESG investing, analysis of geopolitical and climate risks, modern methods and mechanisms of clustering and machine learning for common management of decarbonization as the basis of the proposed concept of the approach.

Materials and methods. The methodological framework consists of proposed four interconnected analytical steps. Firstly, the study establishes an economic foundation based on Pigouvian externality theory, where decarbonization is interpreted as a market correction mechanism addressing the divergence between marginal private and social costs. Second step proposes the construction of a structured cross-country dataset, incorporating key indicators related to emissions intensity, renewable energy integration, ESG performance, financial system development, institutional quality and geopolitical risk exposure. Third, a latent decarbonization potential function was proposed to be specified to capture multidimensional national capabilities for low-carbon transition. Fourth, unsupervised machine learning methods, including self-organizing maps (SOM) was proposed to be applied to classify countries into homogeneous decarbonization system.

Results. The empirical logic of the framework suggests that decarbonization is not a linear emissions-reduction process but a systemic transformation shaped by interactions between financial structures, institutional capacity, technological development and geopolitical constraints. The clustering results will provide a taxonomy of countries characterized by distinct transition profiles, including high-efficiency decarbonization economies, transition economies, and fossil-dependent economies. These clusters will be served as analytical foundations for identifying collaborative decarbonization hubs that enhance policy coordination, climate fi-nance efficiency and technology diffusion of countries. The study contributes to the literature by integrating economic externality theory with machine learning–based classification of national decarbonization path-ways, offering a unified analytical framework for evidence-based climate governance and sustainable economic transformation.

Discussion. Further research should be aimed at quantitative testing of the proposed model, the application of dynamic forecasting and artificial intelligence-based approaches, as well as scenario analysis of long-term decarbonization trajectories taking into account financial, technological and geopolitical factors.

TRANSFORMATION OF SOCIAL SECURITY: FROM THE «SOCIAL PAYMENTS» MODEL TO THE «SOCIAL SUPPORT» MODEL

2026-07-09T15:35:22+03:00

Introduction. The contemporary architecture of the welfare state is undergoing a profound crisis driven by the inefficiency of passive payments in the context of depopulation and population aging. For Ukraine under martial law, this issue has become existential due to the rapid increase in the number of internally displaced persons (IDPs), persons with disabilities, and veterans. Introducing innovative approaches to the relations between the state, the territorial community, and the beneficiary helps implement a proactive policy for human capital recovery. Thus, it becomes necessary to define the role and place of digital case management and unified benefits within the social protection system.

Aim. To substantiate the expediency of transforming Ukraine’s social security system through the transition from a model of categorical benefits to unified basic social assistance integrated with digital case management in territorial communities.

Materials and Methods. The research materials include the regulatory and legal framework of the reform (Resolution of the Cabinet of Ministers of Ukraine No. 371, Draft Law No. 15094) and the works of domestic and foreign scholars in the field of the social investment state. Methods of theoretical generalization, grouping, formalization, systemic-structural, institutional, and economic-mathematical modeling were applied.

Results. The sequence of transforming the protection architecture from passive welfare to an active service model is disclosed. The constituent elements of the reform are identified, namely the introduction of Basic Social Assistance and its synchronization with activation programs. The place of digital case management within the Unified Information System of the Social Sphere (UISSS) as the core of the reform is established. The formulated dynamic expenditure model proves that initial investments in professional support convert into future tax revenues following the individual’s reintegration into the economy. Information on family status obtained through profiling and tripartite agreements allows communities to minimize corruption risks and implement the "money follows the service" principle. Systemic risks of the model’s implementation are identified, including staff shortages, the low-wage trap, and institutional resistance from the system.

Perspectives. Future research is proposed to focus on developing a KPI system to evaluate the performance of case managers in communities and a methodology for supporting families with war-related trauma to improve the organization of social security.

MODELING OF ECONOMIC DEVELOPMENT ENERGY ISLANDS UNDER MARTIAL LAW

2026-07-09T15:40:48+03:00

Introduction. Ukraine's energy system under martial law has faced unprecedented challenges related to the destruction of critical infrastructure, disruption of energy supply stability, increased risks associated with centralized generation, and the need for rapid recovery of economic processes. The military aggression has necessitated a rethinking of approaches to organizing the energy supply of territories, bringing to the fore the issue of forming local energy systems capable of ensuring the autonomy, resilience, and continuity of socio-economic facilities.

One of the promising directions for increasing energy resilience is the development of the energy islands concept — localized energy complexes that operate based on a combination of distributed generation, renewable energy sources, storage systems, and intelligent energy flow management. Under conditions of military risk, such systems acquire not only technical but also strategic significance, as they contribute to ensuring the energy security of territorial communities, supporting production activities, and preserving economic activity.

At the same time, the development of energy islands requires comprehensive economic justification, since their creation involves significant investment costs, the need for optimal selection of technological solutions, assessment of potential economic effects, and consideration of uncertainty factors characteristic of the martial law period. Traditional approaches to forecasting and planning energy development are losing their effectiveness due to the instability of the market environment, changes in the structure of energy demand, and a high level of risk.

In this context, the application of economic and mathematical modeling methods to determine the optimal parameters for the development of energy islands is becoming particularly relevant. Modeling makes it possible to assess the interrelation between energy, economic, and security factors, form development scenarios, and identify the most effective mechanisms for ensuring the resilience of local energy systems.

The issue of the economic development of energy islands under martial law lies at the intersection of research on energy security, regional economics, infrastructure systems management, and sustainable development. It is of particular importance for Ukraine, where economic recovery requires the implementation of decentralized energy supply models and the formation of a new architecture for the energy system.

The aim of the article is to formalize the process of modeling the economic development of energy islands under martial law.

Materials and Methods. The materials of the study were legal and regulatory acts in the field of Ukraine's energy sector. The information base of the study consisted of statistical data on electricity consumption, as well as the works of domestic and foreign authors devoted to modeling energy development and formalizing models of socio-ecological-economic responsibility under martial law.

The following scientific methods were used in the course of the study: generalization — to clarify the theoretical foundations of modeling the economic development of energy islands and to identify additional risk factors specific to martial law conditions; analysis and synthesis — to identify the interrelation between indicators of energy security, investment attractiveness, and the socio-economic effect of energy islands' functioning; the systems approach — to consider an energy island as a holistic complementary system functioning under the influence of investment, technological, security, and socio-economic factors; economic and mathematical modeling — to formalize the target function of an energy island's economic development and the dynamic model for forecasting electricity consumption; the calculation-and-analytical method — to determine the cost structure and the internal rate of return using the example of projects in the city of Zhytomyr; scenario modeling — to assess the economic feasibility of projects according to alternative trajectories of security situation development; logical generalization of results - to formulate conclusions and practical recommendations.

Results. A formalized model of the complementary economic development of an energy island has been proposed in the form of a target function that takes into account the volume of investment, the level of renewable energy sources utilization, the energy security indicator, the socio-economic effect, the technological infrastructure, and the level of military and technogenic risks. A dynamic model for forecasting electricity consumption has been formed, taking into account coefficients of decline during wartime and growth during recovery.

Using the city of Zhytomyr as an example, eventual calculations of the capital and operating expenditure structure were performed for energy island projects with capacities of 500 kW and 1 MW. A VoLL-oriented approach to assessing economic efficiency, which takes into account the value of lost load, has been substantiated. Indicators of net present value and the internal rate of return were calculated, confirming the high investment attractiveness of such projects and a reduction in the payback period from several years to several months.

A scenario modeling method was applied across three alternative trajectories of security situation development, which proved the resilience of the project's positive economic effect regardless of the duration of the military conflict. The architecture of state and international financing of organized energy islands was investigated, and spatial differences in the implementation of similar projects were identified using the examples of the Zhytomyr and Poltava regions.

The obtained results can be applied to substantiate investment decisions regarding the establishment of energy islands at the level of enterprises, local self-government bodies, and the state under conditions of martial law and the post-war recovery of Ukraine's energy system.

Prospects for further research lie in expanding the empirical base to other regions of Ukraine in order to form a unified spatial methodology for prioritizing projects within the framework of the complementary economic development model of energy islands.

DECEPTIVE ADVERTISING PRACTICES IN THE DIGITAL ENVIRONMENT

2026-06-29T03:09:42+03:00

Introduction. Digital advertising has become the dominant media channel of our time, accounting for the majority of global advertising expenditure and characterised by global reach, process automation, and a high level of competition. The migration of the advertising industry to the online environment has altered the very nature of the relationship between advertiser and consumer: whereas in the traditional setting, deceptive advertising was largely confined to false claims about a product, in the digital environment, it acquires a systemic, architectural character. Deception now resides not only in the content of the message but also in the design of the interface, the sequence of steps, the manner in which prices are presented, the mechanisms for subscription enrolment, and so forth. The adoption of automated advertising procurement (programmatic advertising) and generative artificial intelligence has enhanced the effectiveness of targeting, yet it has simultaneously widened the scope for deceptive practices – from manipulative interface design and deceptive gamification to advertising fraud and deepfake advertising. There thus arises a clear need to determine the essence, typology, and regulatory boundaries of deceptive advertising practices in the digital environment from the economic, technological, and regulatory perspectives.

Purpose. The purpose of the study is to elucidate the economic and legal foundations of deceptive advertising practices in the digital environment to systematise a multi-level typology of such practices and to identify them according to the level at which deception is effected, which makes it possible to differentiate regulatory approaches across individual jurisdictions and to formulate recommendations for regulators, businesses, and users.

Materials and methods. The materials of the study comprise: 1) the legal and regulatory framework governing deceptive advertising practices in the digital environment (in particular, the acts of the European Union, the United States, and Ukraine); 2) official materials of regulatory authorities and analytical data on the scale and prevalence of deceptive practices; 3) the works of domestic and foreign scholars in the field of the economics of digital markets, the protection of economic competition, and consumer protection.

In the course of the study, the following scientific methods were employed: theoretical generalisation and grouping (to construct a typology of deceptive practices and a taxonomy of dark patterns, as well as to distinguish deceptive gamification as a separate phenomenon); the comparative-legal method (to juxtapose the regulatory regimes of the EU, the United States, and Ukraine); the systemic-structural method and the case-study method (to analyse regulatory cases); formalisation, analysis, and synthesis (to establish the connections between the economic, technological, and legal dimensions of the phenomenon); and logical generalisation of the results (to formulate conclusions).

Results. The article elucidates the economic and legal nature and structure of deceptive advertising practices in the digital environment and proposes a multi-level typology thereof, constructed according to the criterion of the level at which deception is effected – namely, the levels of the message, the interface, the market ecosystem, and synthetic content. The taxonomy of manipulative patterns is systematised by principal families; in addition, the study substantiates the case for distinguishing deceptive gamification as a separate object of inquiry, one that integrates the features of several families of manipulative design and engenders heightened risks for vulnerable categories of consumers, primarily minors. The place of deceptive practices within the system of economic relations among participants in the advertising market is determined, and the nature of the harm inflicted upon consumers, advertisers, and digital platforms is characterised. The thesis of the systemic, rather than episodic, character of the phenomenon under study is substantiated; a convergence of the regulatory approaches of the three jurisdictions is established, which, notwithstanding differences in institutional mechanisms, is subordinated to a common objective: safeguarding the autonomy of consumer choice.

Prospects. Further research is proposed to focus on examining the resilience of autonomous artificial-intelligence systems to the influence of dark patterns, on estimating the indirect costs borne by bona fide market participants in countering deceptive practices, and on an in-depth analysis of the harmonisation of Ukrainian legislation with that of the EU regarding the regulation of dark patterns and deceptive gamification, which are not yet directly governed by national law. This will make it possible to improve the legal and regulatory framework and enforcement practice in the sphere of consumer protection in the digital environment.

FINANCIAL STABILITY OF UKRAINE'S INNOVATION SECTOR UNDER MACROECONOMIC INSTABILITY: AN ANALYSIS

2026-07-09T16:01:43+03:00

Introduction. Innovation activity represents one of the primary drivers of structural economic transformation while remaining exceptionally sensitive to external disruptions. Under conditions of full-scale military aggression, the financial stability of Ukraine's innovation sector has become a matter of acute policy concern: conventional financing mechanisms have come under severe strain, and the investment environment has been substantially destabilised.

Purpose. To analyse the current state of financial stability of Ukraine's innovation sector under macroeconomic instability, identify the key determinants thereof, and substantiate priority directions for its strengthening.

Materials and methods. The information base comprises data from the State Statistics Service of Ukraine, the National Bank of Ukraine, World Bank reports, and the scholarly literature on innovation finance and entrepreneurial ecosystems. The methodological framework integrates comparative analysis, synthesis, SWOT analysis, and statistical generalisation.

Results. The study establishes that the financial stability of Ukraine's innovation sector is structurally asymmetric, concentrating predominantly within the IT industry while the manufacturing-innovation segment faces critical pressure. Four principal stabilising factors are identified: state support through the Diia.City special regime, international financial assistance, digitalisation of business processes, and sustained IT services exports (USD 6.3 billion in 2023, exceeding 42% of total services exports). A SWOT matrix reveals the central strategic dilemma: Ukraine possesses genuine competitive assets in the innovation domain, but their realisation remains blocked by systemic financial and security constraints. The Diia.City regime had attracted over 700 resident companies by early 2024, providing a preferential tax and regulatory environment for technology firms. International donor programmes including EU4Business, USAID Competitive Economy Program, and EBRD instruments have partially substituted for the collapse of domestic capital markets, though their project-based nature limits capacity to build sustainable financing infrastructure. Priority directions for strengthening financial stability include expansion of R&D tax credit mechanisms beyond the IT sector; development of a domestic venture capital market through a fund-of-funds model with public co-investment; introduction of blended finance instruments and revenue-based financing for innovative SMEs; and full engagement with European innovation financing programmes — Horizon Europe, the European Innovation Council (EIC), and the Digital Europe Programme.

Discussion. Further research should focus on quantitative modelling of the relationship between specific financial stability factors and the innovation activity of enterprises, as well as on evaluating the effectiveness of individual state support instruments in the context of post-war reconstruction and European integration.

INTERNATIONAL PRODUCT STRATEGIES OF CHINESE TEA MANUFACTURERS FOR THE UKRAINIAN MARKET: THEORETICAL AND PRACTICAL ASPECTS

2026-06-08T17:39:52+03:00

Introduction. The deepening of globalization processes and intensifying competition in international food markets necessitate the search for effective approaches to shaping enterprise product policies in foreign markets. For tea producers from China, the global leader in tea production and exports, choosing strategic approaches that ensure product alignment with foreign demand and the market environment is of paramount importance. In this context, exploring the feasibility of applying international product strategies to the Ukrainian tea market, which is characterized by shifting consumer preferences and growing demand for high-quality, functional, and authentic products, is of substantial academic interest.

Aim of the study. The study aims to substantiate the directions for formulating and implementing international product strategies for Chinese tea producers in the Ukrainian market based on synthesizing theoretical tenets of international marketing and analyzing contemporary market trends.

Materials and methods. The theoretical foundation of the study comprises works by domestic and foreign scholars in international marketing, strategic product management, and international trade. To achieve the defined aim, a set of methods was employed: theoretical generalization and systematization to examine the conceptual foundations of international product strategies; analysis and synthesis to evaluate development trends in the Ukrainian tea market and the Chinese tea industry; the comparative method to characterize the strategic alternatives of Warren J. Keegan’s model; the classification approach to structure strategies according to the degree of product and marketing communications standardization and adaptation; and the analytical-generalization method to draw conclusions regarding the viability of their application within the context of the Ukrainian market.

Results. Theoretical approaches to shaping international product strategies have been synthesized, and the possibilities of utilizing W. J. Keegan’s model as a tool for strategic alternative selection in foreign markets have been disclosed. The development features of the Ukrainian tea market and the current state of the Chinese tea industry have been analyzed. The prerequisites for applying product extension, adaptation, and invention strategies depending on target market characteristics and consumer preferences have been determined. It has been established that under Ukrainian market conditions, the most promising approach is combining product adaptation with marketing communications adaptation, which ensures a higher level of alignment with local demand. The feasibility of employing a product invention strategy to develop the functional, premium, and eco-oriented tea segments has also been considered.

Future prospects. Future research should focus on the empirical evaluation of the performance of specific strategic approaches in the Ukrainian market, examining the impact of digital consumer interaction channels on tea brand perception, and exploring the role of environmental and socially responsible product attributes in building competitive advantages for tea producers in international markets.

OPTIMISATION MODELLING OF A STUDENT’S DAILY ROUTINE: FORMALISATION AND EMPIRICAL JUSTIFICATION

2026-06-29T13:45:20+03:00

Introduction. Time is a limited resource identical for every individual: a day comprises 24 hours and a week 168, so the decisive factor in a student’s academic performance and quality of life is not the available amount of time but the rationality of its allocation among major activities. Empirical studies confirm the link between time management, academic performance and well-being, yet formalising the individual time-allocation problem by mathematical programming remains insufficiently researched.

Purpose. The purpose of the study is to construct, solve and comparatively analyse linear and nonlinear models of a student’s optimal daily time allocation, and to empirically justify the form of the utility function underlying the nonlinear model.

Materials and methods. The materials comprised the input parameters of a student’s daily time allocation (duration limits of seven activities and their importance weights) and the results of a survey of 50 students from years 1–6 on the subjective utility of different study durations. Linear programming (the simplex method, MS Excel) was used for the baseline model, nonlinear programming (the GRG Nonlinear method) for the diminishing-marginal-utility model, and the specification methodology to approximate the empirical relationship by six functional forms via least squares, evaluated by the coefficient of determination, standard error and the F-statistic.

Results. An optimization model of a student's daily time allocation among seven types of activity is developed and examined by means of linear programming. The effect of corner solutions is identified, whereby the linear model concentrates time on the activities with the highest weight coefficients and crowds out the others regardless of their importance. A nonlinear model with diminishing marginal utility is proposed; the form of its utility function is justified empirically on the basis of a student survey using the model-specification methodology (by the coefficient of determination and a set of quality indicators). It is shown that the nonlinear model provides a balanced time allocation and eliminates the shortcoming of the linear formulation.

Prospects. Prospects for further research lie in moving towards a utility function with internal saturation that more accurately reflects the observed decline in utility under excessive study duration, refining the weight coefficients on a larger sample, and extending the model to a weekly planning horizon accounting for deadlines and uneven workload.

THEORETICAL AND PRACTICAL FOUNDATIONS FOR THE DEVELOPMENT OF MARKETING PRODUCT POLICY IN AGRICULTURAL FORMATIONS

2026-07-10T10:11:07+03:00

Introduction. Modern development of the agricultural sector occurs in an environment of intensifying competition, market globalization, digital economic transformation, and growing consumer demand for product quality, safety, and environmental friendliness. Under such conditions, marketing product policy gains strategic importance as a tool for ensuring the competitiveness of agricultural enterprises and adapting businesses to dynamic market changes. Re-evaluating traditional approaches to product portfolio management and substantiating promising directions for developing marketing product policy based on innovative, digital, and ESG-oriented approaches has become particularly relevant.

Aim of the study. The aim of the study is to substantiate the theoretical and practical foundations for developing the marketing product policy of agricultural enterprises and to identify strategic directions for its improvement under modern market conditions.

Materials and methods. The information base of the study comprises scientific works of domestic and foreign scholars on marketing, strategic management, digital transformation of agribusiness, and sustainable development. The methods of theoretical generalization and systematization, analysis and synthesis, abstract-logical method, and comparative analysis were applied in the research process.

Results. Theoretical approaches to interpreting the essence of marketing product policy were investigated, and its role in ensuring the market stability of agricultural enterprises was determined. It is noted that modern product policy should be viewed as a comprehensive system of strategic and tactical decisions regarding the management of assortment, product quality, product innovations, branding, and consumer value creation. A conceptual model for developing the marketing product policy of agricultural enterprises is presented. It is substantiated that a vital factor in product policy transformation is the digitalization of marketing processes, which ensures enhanced efficiency in assortment management, product quality control, supply chain traceability, and the development of customer-centric interaction models. Combining innovative, digital, and ESG-oriented approaches creates prerequisites for forming long-term competitive advantages for agricultural enterprises and increasing their adaptability to modern market challenges.

Future prospects. Further research lies in deepening the digital transformation of the agricultural sector, expanding the implementation of product innovations, and strengthening the role of sustainable development as a core foundation for building the competitiveness of agricultural enterprises.

MECHANISMS OF STATE GRANT SUPPORT FOR TRADITIONAL AND SOCIAL ENTREPRENEURSHIP IN UKRAINE AS A TOOL FOR INNOVATIVE DEVELOPMENT AND SUSTAINABLE ECONOMIC GROWTH

2026-07-10T10:18:47+03:00

Introduction. The article examines the mechanisms of state grant support for traditional and social entrepreneurship in Ukraine in the context of innovative development and sustainable economic growth. The relevance of the topic is driven by transformational processes in the national economy caused by the consequences of the COVID-19 pandemic and the full-scale war, which have led to disruptions in the entrepreneurial environment, business relocation, and the need to restore economic activity. The growing role of grant programs defines new approaches to business support and stimulation of entrepreneurial initiatives.

Purpose. The purpose of the article is to study the features of state grant support for traditional and social entrepreneurship, identify their differences, and determine the impact of these mechanisms on innovative development and socio-economic recovery of Ukraine.

Materials and methods. The theoretical basis of the study includes regulatory and legal acts of Ukraine, analytical materials of the Ministry of Economy of Ukraine, the State Employment Service, as well as scientific works of domestic and foreign scholars on entrepreneurship and public policy. The study applies general scientific methods of analysis and synthesis, systemic and comparative approaches, as well as statistical generalization, which made it possible to examine the functioning mechanisms of grant programs and their effectiveness.

Results. It has been established that state grant support is of a differentiated nature: traditional entrepreneurship is focused on economic efficiency, job creation, and market development, while social entrepreneurship is additionally aimed at addressing social problems, integrating vulnerable groups of the population, and promoting inclusiveness. It has been found that social enterprises actively attract international donor resources, which strengthens their financial sustainability and social impact.

Discussion. Further research should focus on improving mechanisms for evaluating the effectiveness of grant programs, expanding tools of state support for entrepreneurship, and increasing transparency in the allocation of financial resources in the context of Ukraine’s sustainable development.

РЕЦЕНЗІЯ НА СЛОВНИК АФОРИЗМІВ І ЦИТАТ «ОБЛІК, АНАЛІЗ, АУДИТ» * (УКЛАДАЧІ АНАТОЛІЙ ЗАГОРОДНІЙ, ЗОРЯНА КУНЬЧ, ГАЛИНА ПАРТИН)

2026-07-10T15:05:24+03:00

THEORETICAL FOUNDATIONS OF DIGITAL TRANSFORMATION OF ENTERPRISES IN THE CONDITIONS OF ECONOMIC INTELLECTUALIZATION

2026-07-10T15:12:10+03:00

The article examines the theoretical foundations of digital transformation of enterprises in the context of economic intellectualization. It is substantiated that digital transformation should not be reduced to technological modernization or automation of individual business processes, since its essence lies in changing the logic of value creation, data management, organizational capabilities, business models and strategic development mechanisms. The study determines that economic intellectualization strengthens the role of data, knowledge, artificial intelligence, analytical systems, digital platforms, cyber resilience and organizational learning as factors of enterprise competitiveness.

Based on the analysis of Ukrainian and foreign scientific literature, the main approaches to interpreting digital transformation are systematized. Therefore, the author’s interpretation of digital transformation of an enterprise is proposed as a managed process of strategic renewal of the value creation system based on the integration of digital technologies, data, intelligent tools, organizational capabilities and economic security mechanisms.

CROSS-CULTURAL FEATURES OF CONSUMER BEHAVIOR (EUROPE VS UKRAINE) IN THE CONTEXT OF MIGRATION PROCESSES

2026-07-10T10:25:30+03:00

Introduction. Modern international markets operate in a highly dynamic socio-economic environment, driven by intensifying globalization ties, digitalization, and increased population mobility. These changes significantly impact consumer behavior, transforming values, consumer priorities, purchase decision-making mechanisms, and brand attitudes. These processes become particularly pronounced during periods of large-scale social transformations, when both the economic environment and the cultural context of consumption shift. For Ukraine, the transformation of consumer behavior has gained particular urgency due to the full-scale war, which triggered massive migration processes and accelerated the country’s integration into the European economic space. Ukrainian consumers not only adapt to existing consumption models in host countries but also influence the structure of demand, the development of specific product categories, services, and communication channels. Under these conditions, cross-cultural marketing analysis acquires special significance, allowing for the identification of differences and commonalities in consumer behavior across various countries, changes in consumer sentiment, and the adaptation of marketing approaches to the new operating conditions of international markets.

Purpose. The aim of the article is to substantiate an adapted model of the consumer behavior of Ukrainian migrants in the EU countries by conducting a cross-cultural marketing analysis of consumption in Ukraine and selected European Union countries.

Materials and methods. The scientific framework of the study is based on modern theories of international marketing and migration. The information base consists of Eurostat statistical data, the State Statistics Service of Ukraine, and analytical reports by leading companies (Deloitte, McKinsey). The study utilizes methods of comparative and systemic analysis, grouping, scientific synthesis, and theoretical generalization.

Results. The cross-cultural analysis of consumer behavior in Ukraine, Germany, France, Italy, Poland, and Bulgaria conducted in this scientific article revealed significant differences in consumer models depending on a country’s level of economic development and the population's cultural characteristics. The study confirmed the impact of economic indicators (wage levels and GDP per capita) on the formation of consumer sentiment, demand structure, purchase frequency, and product selection criteria. It has been established that the mass migration of Ukrainians to European Union countries fosters the formation of an adaptive model of consumer behavior that combines traditional Ukrainian consumer values with European practices of rational, sustainable, and digitized consumption. As a result, new cross-cultural characteristics of consumers are formed, which simultaneously adapt to local markets and influence the transformation of the demand structure in host countries. A conceptual matrix of cross-cultural consumer adaptation is proposed.

Discussion. The study advances the international marketing discourse by analyzing dynamic consumer transformations under geopolitical instability. The findings confirm that under the pressure of modern economic challenges, cross-cultural adaptation leads to the formation of an adaptive behavioral model that integrates new practices without losing national specificity. It is substantiated that displaced consumers directly influence the transformation of demand structures and the intensification of digital purchasing channels in host countries. The proposed cross-cultural matrix successfully bridges the gap between macroeconomic determinants and consumer attributes, offering a structured tool for evaluating market behavior.

STRATEGIC DEVELOPMENT OF RURAL TERRITORIES IN THE CONTEXT OF EUROPEAN INTEGRATION

2026-07-13T10:09:42+03:00

Introduction. Introduction. In the context of ongoing transformations of the national economy, the development of rural areas is becoming increasingly important for ensuring economic resilience, food security, and social stability. Military challenges, demographic changes, migration processes, and infrastructure destruction necessitate the formation of new strategic approaches to the recovery and modernization of rural territories.

Purpose. The purpose of the study is to substantiate the theoretical and methodological foundations of the strategic development of rural areas under European integration processes, identify key directions for enhancing their socio-economic resilience and competitiveness, and adapt domestic rural development management practices to European approaches and standards.

Мaterials and methods. The research is based on scientific publications, legal and regulatory documents, materials of international organizations, and analytical reports on rural development and European integration. The study employed a systems approach, along with methods of analysis, synthesis, comparison, and logical generalization.

Results. The study establishes that the strategic development of rural areas is based on long-term management decisions aimed at increasing territorial competitiveness, improving the quality of life of the population, and ensuring the efficient use of available resources. Adaptation to European approaches requires the modernization of governance mechanisms, the development of local self-government, strategic planning, and the implementation of sustainable development principles. The main directions for improving the effectiveness of rural development in Ukraine include technological modernization of the agricultural sector, support for entrepreneurship, digitalization of production and management processes, infrastructure development, and the implementation of environmentally oriented investment projects. It is substantiated that ensuring the socio-economic resilience and competitiveness of rural areas requires a comprehensive approach that combines human capital development, infrastructure modernization, business support, digital transformation, and strengthening the institutional capacity of local communities.

Prospects. Further research should focus on the mechanisms for the recovery and development of rural areas in the context of Ukraine’s post-war economic transformation.

SOCIALLY-ORIENTED DEVELOPMENT OF AGRICULTURAL ENTERPRISES

2026-07-13T10:22:38+03:00

Introduction. The development of enterprises in the agricultural sector of Ukraine is accompanied by transformational changes that cover not only the production sphere, but also the social environment of their functioning, which necessitates the combination of economic efficiency, social stability and environmental safety as the basis for sustainable development of agricultural business.

Purpose. The purpose of the study is to substantiate the directions of forming a socially-oriented model of development of enterprises in the agricultural sector according to the specific components of the impact of social responsibility on the effectiveness of their activities and the development of territorial communities.

Materials and methods. The study is based on the study of scientific works on the problems of development of the agricultural sector and social responsibility of business. The information base is made up of scientific publications and analytical materials. In the process of the study, systematic and comparative approaches, methods of analysis and synthesis, induction, deduction and scientific generalization were used.

Results. The study proposes directions for the formation of a socially-oriented model of development of enterprises in the agricultural sector, which include: creating a safe production environment, ensuring a decent level of remuneration and professional development of employees, investing in human capital and digital competencies, participating in the implementation of social and infrastructure projects of territorial communities, greening production and rational use of natural resources, as well as compliance with international standards of quality, labor relations and environmental safety, which together create the basis for combining economic efficiency, social responsibility and environmental sustainability of agricultural enterprises. The system of influence of social responsibility components on the performance of agricultural enterprises and territorial communities has been improved. The results of its implementation will be manifested in increasing the socio-economic performance of agricultural enterprises, strengthening human capital, social cohesion of communities and ensuring sustainable development of rural areas. Prospects. It is advisable to direct further research towards assessing the effectiveness of social programs of agricultural enterprises and developing mechanisms for combining economic efficiency and social responsibility in the context of Ukraine's European integration.

GENESIS, CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF THE PROFESSION OF A MILITARY ACCOUNTING INSPECTOR IN UKRAINE

2026-07-13T10:35:24+03:00

Introduction. Under martial law, mobilization, strengthening of requirements for the personnel stability of enterprises and the development of digital technologies, there is an active professionalization of the activities of military accounting inspectors. Over the past decade, the prerequisites for the formation of this profession as an independent direction of professional activity have been formed in Ukraine.

Purpose. The purpose of the article is to study the genesis, current state and prospects for the development of the profession of military accounting inspector in Ukraine.

Materials and methods. The methodological basis of the study is systemic, historical, institutional, structural-functional and prognostic approaches. The information base of the study is made up of regulatory legal acts of Ukraine, scientific works on military accounting, professional development, personnel sustainability and human capital management, as well as the results of author's research.

Results. Досліджено процес становлення професії інспектора з військового обліку в Україні та визначено основні етапи її розвитку. Запропоновано авторську періодизацію розвитку професії, яка включає адміністративно-обліковий, професійно-спеціалізований, інституціональний, кваліфікаційний та професійно-зрілий етапи. Узагальнено сучасний стан професії та визначено ключові складові її інституційного розвитку, зокрема систему професійної підготовки, підвищення кваліфікації, професійний стандарт, професійні кваліфікації, професійну спільноту та кваліфікаційні центри. Розроблено концептуальну модель перспективного розвитку професії, яка враховує вплив тривалого особливого періоду, цифрової трансформації, технологій штучного інтелекту, кадрової стійкості підприємств, а також розширення функцій інспектора у сфері роботи з ветеранами та резервістами після завершення особливого періоду.

Prospects. Promising areas of further research are the development of a model of professional maturity of a military accounting inspector, the study of the impact of digital technologies and artificial intelligence on professional activity, as well as the development of theoretical and applied foundations for managing the mobilization component of human capital of enterprises in the conditions of a long special period.

BUDGET RISK MANAGEMENT IN THE CONTEXT OF ENSURING SUSTAINABLE DEVELOPMENT OF THE STATE

2026-07-13T10:40:27+03:00

Introduction. In the conditions of increasing global economic uncertainty, increasing the influence of geopolitical factors, increasing the debt burden, military challenges and the need to implement the priorities of sustainable development, the problem of strengthening the financial stability of the state acquires special importance. One of the key tools for ensuring the stability of the public finance system is the effective management of budget risks, as their implementation can cause budget imbalances, reduce the effectiveness of budget policy, and limit the state's ability to perform socio-economic and environmental tasks. At the same time, the growing volatility of macroeconomic indicators, climate-related challenges, and demographic transformations significantly increase the vulnerability of public finances to internal and external shocks. Effective budget risk management contributes not only to maintaining fiscal sustainability but also to improving the adaptability of budget policy to rapidly changing economic conditions. Moreover, the integration of risk-oriented approaches into public financial management creates favourable conditions for achieving long-term development objectives and enhancing the resilience of the national economy.

Purpose. The purpose of the study is to deepen the theoretical provisions regarding the management of budget risks and to determine their importance in the formation of the financial stability of the state in the context of ensuring sustainable development.

Materials and methods. The theoretical basis of the research is the scientific works of domestic and foreign researchers on issues of budget and fiscal risks, financial stability of the state and management of public finances. The information base is formed by normative legal acts, analytical materials of state bodies and international institutions. To achieve the set goal, a complex of general scientific and special research methods was used, in particular analysis, synthesis, generalization, systemic and structural-functional approaches, which made it possible to reveal the content of budget risks and the peculiarities of their management in modern conditions.

Results. The paper clarifies the theoretical interpretation of budget risks as a complex of potential threats that arise in the process of formation, distribution and use of budget resources and can negatively affect the financial security and long-term stability of the state. The main groups of budget risks are defined and the mechanisms of their influence on the functioning of the budget system are characterized. The key stages of budgetary risk management are summarized, which include identification, assessment, minimization, monitoring and control of risks. A conceptual approach to budget risk management based on the principles of comprehensiveness, preventiveness, adaptability and strategic orientation has been developed. The expediency of integrating risk-oriented mechanisms into all stages of the budget process, taking into account the economic, social and environmental consequences of budget decisions, is justified.

Discussion. Prospects for further research are related to the improvement of methodological tools for assessing and forecasting budget risks, expanding the use of digital technologies and artificial intelligence tools in the field of public finance management, as well as deepening the integration of the principles of sustainable development into the system of budget planning and implementation of budget policy.

ENSURING THE RELIABILITY OF SHORT-TERM TRAINING RESULTS THROUGH ITS ALGORITHMIZATION IN THE EDUCATIONAL QUALITY MANAGEMENT SYSTEM

2026-07-13T10:48:12+03:00

Introduction. The article theoretically substantiates algorithmization as a mechanism for ensuring the reliability of short-term educational projects within the framework of adaptive management of military-applied training for students. The study focuses on intensifying the formation of procedural skills under conditions of limited time and strict operational requirements. In military-applied training, the stability, safety, and accuracy of performing standardized actions directly determine learning outcomes.

The research methodology is based on the integration of systemic, activity-based, competency-based, and cognitive approaches. A set of methods was applied, including structural-functional, comparative, and systemic analysis of scientific literature, pedagogical modeling, and theoretical generalization. The theoretical foundation of the study includes concepts of learning algorithmization, simulation-based education, adaptive educational management, digitalization, and verification of educational outcomes.

The findings demonstrate the role of algorithmization in structuring the educational process, modeling procedural skills, reducing cognitive load, and standardizing practical actions performed by students. In short-term educational projects, algorithmization combines pedagogical and managerial functions, enabling continuous monitoring, timely identification of deviations, and operational adjustment of the learning process. The highest effectiveness of algorithmized instructional tools is achieved when combined with simulation technologies, formative assessment, and adaptive management mechanisms.

A conceptual model of algorithmized military-applied training has been developed, integrating the sequential formation of procedural skills, simulation-based practice, monitoring, and adaptive correction. The practical implementation of the model contributes to the stabilization of students’ actions, minimization of critical errors, and long-term retention of acquired skills, thereby increasing the overall reliability of learning outcomes.

Results. The study substantiates algorithmization as a fundamental mechanism for ensuring the reliability of educational outcomes in short-term learning projects. The proposed model provides procedural standardization, supports adaptive management decisions, reduces the probability of critical performance errors, and enhances the sustainability of acquired competencies under intensive training conditions.

Prospects. Further research should focus on the empirical verification of the proposed model in military-applied and professional training environments, the development of digital tools for automated monitoring of procedural performance, and the integration of algorithmized learning pathways with learning analytics and artificial intelligence technologies.

FEATURES OF THE GENDER-SENSITIVE APPROACH IN THE DEVELOPMENT OF AN INCLUSIVE CORPORATE CULTURE

2026-07-13T11:10:42+03:00

Introduction. Sustainable development is rapidly evolving from a highly specialised field into one of the key sectors of the modern labour market. One of the fundamental aspects of these standards is the integration of gender equality principles within organisations. These principles are reflected in the social values and beliefs of the majority of employees, shaping a distinctive corporate culture. As a result, the organisation becomes unique, its employees develop a shared sense of identity, social stability is ensured, and the culture itself acts as an effective control mechanism that guides and regulates staff interaction and behaviour.

Purpose. The aim of this article is to provide a theoretical and methodological justification for the specific features of applying a gender-oriented approach as an essential component of an inclusive corporate culture, as well as to identify the sector-specific aspects of its implementation in Ukrainian enterprises in order to develop practical tools for deconstructing gender asymmetries.

Materials and methods. The methodology of the article is based on a mixed-methods approach; a combination of desk research (analysis of secondary data from GRI/ESG non-financial reporting) and field research (primary expert survey for 2026), which enabled the authors to assess the problem both quantitatively and qualitatively.

Results. This article empirically demonstrates the existence of a methodological imbalance in domestic corporate monitoring practice: it highlights the dominance of formalised tools for the preparation of external reports, whilst qualitative methods are neglected. A matrix of international tools (WEPs, EDGE) has been systematised and adapted across five vectors (recruitment, management, development, balance, partnership), which aligns the principles of socio-cultural justice with measurable KPIs of operational efficiency, capitalisation and long-term institutional sustainability of business entities.

Prospects. It is proposed that further research focus on the transition from declarative monitoring of quantitative indicators to the development of applied tools for qualitative analysis of the corporate environment, as well as on the empirical confirmation of the link between the implementation of a gender-oriented approach and the long-term financial sustainability of enterprises in conditions of macroeconomic uncertainty.

DIGITAL BUSINESS TRANSFORMATION: STRATEGIC ASPECTS AND IMPACT ON BUSINESS PROCESSES

2026-07-13T11:20:55+03:00

Introduction. In the context of the development of the digital economy and the widespread adoption of Industry 4.0 technologies, artificial intelligence, big data, and digital platforms, digital business transformation has acquired strategic importance for ensuring the effective functioning of enterprises. Digitalization processes are fundamentally reshaping approaches to management, business process organization, customer interaction, and the creation of competitive advantages. Digital transformation extends beyond the implementation of individual information technologies and involves comprehensive changes in business models, organizational structures, corporate culture, and enterprise management systems. Under these conditions, the study of the strategic aspects of digital transformation and its impact on business processes becomes increasingly important, as the effective integration of digital technologies contributes to enhancing business competitiveness, flexibility, and resilience in the face of contemporary challenges.

Purpose. The purpose of the article is to substantiate the strategic aspects of digital business transformation, identify the specific features of its impact on enterprise business process management systems, and develop a strategic model for integrating digital technologies into the management systems of business entities.

Materials and methods. The research materials include: (1) studies by domestic and foreign scholars devoted to digital business transformation, management digitalization, and business process development; (2) scientific publications examining current trends in the development of the digital economy, the implementation of ERP and CRM systems, artificial intelligence technologies, Business Intelligence tools, and data-driven approaches; and (3) statistical and analytical data on business digitalization. The study employed the following research methods: theoretical generalization and systematization (to investigate the essence of digital transformation and its components); analysis and synthesis (to identify the specific effects of digital technologies on business processes); structural and functional analysis (to assess the role of digital tools in enterprise management systems); comparative analysis (to compare domestic and international experience in business digitalization); statistical analysis (to evaluate trends in the adoption of digital technologies); and logical generalization of results (to formulate the conclusions of the study).

Results. The essence and key components of digital business transformation were identified. It was substantiated that contemporary digital changes encompass business process digitalization, business model transformation, the integration of ERP and CRM systems, the use of dashboards, artificial intelligence technologies, Big Data, and Business Intelligence within enterprise management systems. It was established that the implementation of digital solutions contributes to the automation of operational activities, more efficient resource utilization, improved managerial decision-making, the development of digital customer interaction channels, and the creation of new competitive advantages. Current trends in business digitalization, the spread of ERP and CRM systems, and the growing role of technology companies in the global economy were analyzed. The study demonstrates that the effectiveness of digital transformation depends on the combination of strategic management, a process-oriented approach, digital leadership, and the development of employees’ digital competencies. A strategic model of digital business transformation was developed, integrating technological, organizational, and process-related components of digital change, which can be applied by enterprises in the formulation and implementation of digital development strategies. Furthermore, an approach to integrating digital technologies into enterprise management systems was improved through the combination of ERP and CRM systems, Business Intelligence tools, and data-driven approaches within a unified information environment.

Discussion. Future research should focus on investigating mechanisms for integrating artificial intelligence technologies into business process management systems, evaluating the effectiveness of digital platforms, examining the impact of digital transformation on organizational resilience, and improving the methodological tools for assessing the effectiveness of digital management under contemporary economic challenges.

METHODOLOGY FOR ADAPTIVE DEVELOPMENT OF PRODUCTION LOGISTICS TECHNOLOGICAL SYSTEMS IN FEA

2026-07-13T11:30:32+03:00

Introduction. The large-scale integration of national production complexes into global value chains requires business entities to maintain high flexibility within their internal operating environment. Engaging in foreign economic activity (FEA) is accompanied by stringent requirements for the spatiotemporal synchronization of material, information, and financial flows. Since international market parameters are characterized by a high level of uncertainty due to constant fluctuations in freight rates, changes in customs regulations, and the transformation of cross-border routes, traditional static approaches to managing in-house production logistics cycles are losing their efficacy. A systemic scientific and practical contradiction arises: the internal technological structures of enterprises remain rigidly determined, whereas the macroeconomic factors of foreign economic activity demand high dynamics and adaptability. Existing research predominantly views production logistics and foreign economic activity tools as autonomous subsystems, thereby creating a methodological vacuum. Consequently, an objective necessity emerges to formulate a holistic methodology for the development of technological systems in production logistics that are capable of ensuring the operational resilience of enterprises against the challenges of the global market.

Purpose. The purpose of the study is to theoretically substantiate and develop a holistic methodology for the development of production logistics technological systems of foreign economic activity (FEA) entities, aimed at overcoming flow desynchronization, forming flexible modular structures under macroeconomic constraints, and identifying and modeling their adaptive potential to ensure the operational resilience of enterprises.

Materials and methods. The information base of the study comprises: 1) the regulatory and legal framework, international standards, customs regulations, and tariff restrictions governing foreign economic activity (FEA) and cross-border logistics flows; 2) the works of domestic and foreign scholars in the fields of management, production logistics, systems theory, and international economic relations regarding the optimization of technological systems and supply chain management within the context of FEA.

The following scientific methods were employed in the course of the research: theoretical generalization and grouping (to characterize the components of technological systems and logistics functions, and to determine the logistics cost structure); formalization, analysis, and synthesis (to construct the interaction scheme and map information and material flows between internal cycles and external logistics structures); mathematical modeling (to develop a multiplicative model for determining adaptive potential); and logical generalization of results (to substantiate the conceptual provisions of the methodology and formulate final conclusions).

Results. The scientific paper formulates the core methodological principles for the development of production logistics technological systems of FEA entities, which include the principles of module flexibility, preemptive buffering, and end-to-end digital integration. A multiplicative model for determining the adaptive potential of a technological system is substantiated based on the geometric mean of technological flexibility, logistics synchronicity, and operational resilience to destabilizing factors, enabling the detection of the 'bottleneck' effect. A classification matrix of strategic adaptation tools differentiated by FEA vectors has been developed. For the proactive export vector, the essence of the 'Late Customization' concept is disclosed, which entails the mass production of goods with their final modification and packaging at border hubs, thereby ensuring economies of scale and reducing response time to foreign counterparties' orders. For the protective import supply system, the 'Just-in-Case' concept is substantiated; by establishing a pool of backup suppliers and calculating dynamic safety stocks, it guarantees the uninterrupted operation of production shops under customs-tariff or logistical constraints at the border.

Discussion. In further scientific research, it is proposed to focus attention on the practical approbation of the developed multiplicative model using the example of industrial enterprises across various industries, as well as on designing artificial intelligence algorithms for the real-time dynamic recalculation of safety stocks depending on the intensity of cargo flow delays at customs checkpoints.

OPTIMIZATION OF COMPETITIVENESS MANAGEMENT PROCESSES IN A CONSTRUCTION COMPANY

2026-07-15T13:47:32+03:00

Introduction. In recent years, the construction industry of Ukraine has been operating under wartime challenges and post-war recovery conditions, leading to instability and resource constraints. Increasing competition, particularly from international contractors, raises requirements for management quality and transparency. Under such conditions, competitiveness is primarily determined by the efficiency of management processes, which emphasizes the need for their optimization to ensure sustainable development of construction companies.

Purpose. To identify the specific features of optimizing competitiveness management processes of a construction company in wartime and post-war periods and to develop an integrated model for its provision.

Materials and methods. The methodological basis of the study is the systemic and resource-based competence approaches to analyzing the specifics of optimizing competitiveness management processes of construction companies. The information base includes scientific publications, analytical materials of international organizations on Ukraine’s recovery, official data of the construction market, and open corporate reports. The study applies methods of analysis and synthesis, classification, comparative analysis, and graphical methods.

Results. A system of optimization principles has been developed that combines conceptual provisions with measurable indicators, and it has been concluded that the integration of management processes in practice can improve operational efficiency and create the conditions for increasing a construction company’s competitiveness. An integrated model for optimizing the management processes of a construction company’s competitiveness is proposed.

Conclusions. The study demonstrates that a construction company’s competitiveness is a dynamic characteristic shaped by both resources and the quality of management processes. The feasibility of optimizing these processes based on systemic and process-oriented approaches is substantiated, with a distinction made between strategic, operational, innovation-and-digital, and risk-oriented components. It is demonstrated that integrating these processes into a unified management system enhances operational efficiency, the company’s sustainability, and its competitive position.

Prospects. An important direction for further research is the practical testing of the proposed integrated model using data from specific enterprises, as well as its adaptation to different types of construction companies and market segments.

FINANCIAL REHABILITATION OF UKRAINE'S TERRITORIAL COMMUNITIES THROUGH STRATEGIC MANAGEMENT

2026-07-17T12:47:05+03:00

Introduction. Amidst decentralization, wartime challenges, and the need to ensure the financial resilience of Ukraine’s territorial communities, the implementation of financial recovery mechanisms integrated into strategic management systems has become particularly relevant. Effective management of territorial communities' financial resources is a decisive factor in their fiscal capacity, investment attractiveness, and sustainable socio-economic development. At the same time, the insufficient development of scientific and methodological approaches to formulating financial recovery strategies necessitates further research in this area.

Objective. The aim of the study is to substantiate the theoretical and methodological foundations for the financial rehabilitation of Ukraine’s territorial communities through strategic management mechanisms; to identify the factors influencing the formulation of an appropriate strategy; and to develop principles for its design, as well as a comprehensive action plan to enhance financial stability, improve the efficiency of budget resource utilization, and ensure the long-term development of territorial communities.

Methods. The methodological basis of the study comprises the systems approach; methods of analysis and synthesis, logical generalization, comparative, structural-functional, and strategic analysis; as well as the modeling method. Their application enabled a comprehensive study of the financial rehabilitation processes of territorial communities, the identification of factors influencing the strategic management of local finances, and the formulation of practical recommendations for improving the financial management system at the local level.

Results. The study substantiates the conceptual foundations for the financial rehabilitation of territorial communities based on strategic management. It systematizes the internal and external factors determining the effectiveness of formulating a financial rehabilitation strategy and highlights the role of investment support, joint investment, crowdfunding instruments, and digital information-analytical systems in strengthening the financial capacity of communities.

Principles for formulating a financial recovery strategy have been proposed, and a comprehensive implementation plan has been developed. Mechanisms have been identified to enhance the efficiency of budget management and the transparency of financial resource administration, as well as to foster greater public participation in strategic decision-making. It has been demonstrated that implementing the proposed approach will strengthen the financial resilience of territorial communities, boost their investment appeal, ensure more efficient use of budgetary resources, and promote sustainable local development.

Prospects. Future research will focus on developing economic-mathematical models to assess the effectiveness of the financial rehabilitation of territorial communities, establishing a system of quantitative indicators to monitor the implementation of financial recovery strategies, and refining mechanisms for the digital transformation of local finance management—taking into account European standards of public financial management and Ukraine’s post-war recovery.

DISTRIBUTION CHANNEL COST INTENSITY AS AN INDICATOR FOR INSURER REHABILITATION DIAGNOSTICS

2026-07-17T13:00:34+03:00

Introduction. Increasing competition in the insurance market, the transformation of insurance product sales models, and heightened requirements regarding the financial stability of insurers underscore the need to develop new tools for the early detection of crisis phenomena. One such tool is the assessment of distribution channel costs, a factor that directly impacts the profitability of insurance operations, solvency, and the timely implementation of recovery measures.

Objective. The aim of the article is to substantiate the feasibility of using distribution channel costs as an indicator for diagnosing an insurer's financial recovery status and to develop a system of metrics for assessing the risk of a decline in its financial stability.

Methods. The study is based on systemic and comprehensive approaches. Methods of economic analysis, comparison, statistical generalization, indicative assessment, grouping, and graphical data interpretation were employed. Statistical data on the activities of insurers for 2025 served as the information base for the study.

Results. An assessment of commission costs across the main insurance product distribution channels was conducted, revealing significant variation in cost levels depending on the distribution method. A system of interconnected indicators for diagnosing an insurer's financial recovery status was proposed, comprising the distribution cost index, the concentration index of high-cost sales channels, and the share of direct sales. Threshold values have been established to identify the financial status of an insurer as normal, requiring monitoring, or in a pre-rehabilitation state. Practical application of the proposed approach revealed that Ukraine’s insurance market falls within a high-risk zone based on the criterion of distribution channel costs. The study substantiates the advisability of integrating the developed system of indicators into the mechanism of prudential supervision and the early warning system for insurers' financial difficulties.

The article examines the relationship between the structure of distribution channel costs and the formation of preconditions for an insurer's rehabilitation need. Based on the National Bank of Ukraine supervisory statistics for 2025, an analysis of commission burden across ten insurance distribution channels was conducted. It has been established that commission rates vary significantly across channels: from 4.5% in direct sales to 49.7% in retail trade networks, while the banking channel reaches 36.6%. A system of three complementary indicators is proposed: the Distribution Cost Index (DCI), the Expensive Channel Concentration Index (ECCI), and the Direct Sales Share (DSS). Threshold values for three financial condition zones - normal, monitoring, and pre-rehabilitation - are established. Calculations indicate that the Ukrainian market as a whole falls into the elevated-risk monitoring zone. The expediency of incorporating the proposed indicators into the prudential supervision system for the Ukrainian insurance market is substantiated.

Future prospects. Further research should focus on developing an integrated model for the early diagnosis of insurers' need for financial recovery, taking into account the interrelationships between distribution channel costs, solvency and capital adequacy indicators, profitability, the digital transformation of distribution processes, and policyholder behavioral characteristics, as well as on testing the proposed indicators within a risk-based supervision framework.

THE IMPACT OF DIGITAL COMMUNICATIONS ON THE FORMATION OF BRAND AND CORPORATE IDENTITY OF HOTEL AND RESTAURANT ENTERPRISES

2026-07-31T14:13:44+03:00

Introduction. The digitalization of the economy and the rapid development of information and communication technologies are fundamentally transforming management approaches in the hotel and restaurant industry. In a highly competitive environment, digital communications have become a key factor in brand development, corporate identity formation, and the establishment of sustainable relationships with customers.

Purpose. The purpose of the article is to investigate the impact of digital communications on brand formation and corporate identity development of hotel and restaurant enterprises and to identify the main directions for improving the effectiveness of digital communications in the brand management process.

Materials and methods. The methodological framework of the study is based on general scientific and specialized research methods, including analysis, synthesis, generalization, a systems approach, comparative analysis, and logical modeling. The information base consists of scientific publications by Ukrainian and foreign scholars devoted to digital marketing, branding, corporate identity, and the development of hospitality enterprises.

Results. The study substantiates the role of digital communications as a strategic instrument for brand formation in hotel and restaurant enterprises. The importance of social media, corporate websites, online booking platforms, CRM systems, and digital marketing tools in shaping a positive corporate reputation, strengthening corporate culture, and improving enterprise competitiveness is determined. The paper proposes the author's interpretation of digital corporate identity as a combination of organizational values, communication practices, visual elements, and digital manifestations of an enterprise that shape its perception in the digital environment.

Discussion. Further research should focus on the application of artificial intelligence technologies, predictive analytics, and personalized digital communications in the development and management of brands within the hotel and restaurant industry.

DEMOCRATIC RETREAT OF HUNGARY DURING THE RUSSIAN-UKRAINIAN WAR AND ITS IMPACT ON THE EU'S POSITION IN THE INTERNATIONAL SECURITY SYSTEM

2026-08-13T10:03:00+03:00

Вступ. Забезпечення демократичного середовища та ринкових економічних умов для провідних країн світу є фундаментально важливим елементом збереження сучасної системи безпеки, сформованої після завершення Другої світової війни. Європейський Союз є наддержавним утворенням та одним із трійки найвпливовіших суб’єктів міжнародних відносин, а, отже, ключовим гарантом не лише континентальної, а й глобальної безпеки. Посилення антидемократичних процесів у ЄС матиме негативний вплив на стійкість сучасного світопорядку, порушення балансу сил і зростання кількості країн із тоталітарним правлінням, що може стати причиною загострення та збільшення кількості військових конфліктів. З приходом до влади в Угорщині Віктора Орбана антидемократичні процеси суттєво пришвидшилися, а його внутрішні та зовнішні заяви можуть спричинити у майбутньому пожвавлення антидемократичних процесів навіть після його відходу від влади.

Мета. Метою статті є висвітлення факторів виникнення демократичного відкочування, процесу перебігу (на прикладі позиції Угорщини) та окреслення потенційних загроз і наслідків для європейської глобальної архітектури безпеки в умовах сучасної системи міжнародних відносин, яка також внаслідок посилення антидемократичних процесів може зазнати безповоротних змін.

Матеріали і методи. Матеріалами дослідження є: 1) праці вітчизняних та зарубіжних авторів, що проводять наукові дослідження демократичних та антидемократичних процесів в світі і в країнах Європейського Союзу; 2) статистичні дані індексу економічної свободи в країнах-членах Європейського Союзу; 2) аналітичні матеріали світових авторитетних інформаційних центрів та ресурсів.

У процесі дослідження було використано такі наукові методи: спостереження та порівняння (для опису процесу демократичного відкочування Угорщини під час правління Віктора Орбана); аксіоматичний (для дослідження взаємозалежності між демократичними процесами та економічною свободою); формалізації, аналізу та синтезу, абстрагування (для побудови причин і наслідків демократичного відкочування та його впливу на позиції ЄС у глобальній системі безпеки); логічного узагальнення результатів (формулювання висновків).

Результати. У статті розкрито ключові аспекти демократичного відкочування Угорщини як потенційного виклику для Європейського Союзу (ЄС) у контексті міжнародної безпеки. Висвітлюються можливі наслідки для глобальної системи безпеки від посилення демократичного прогресу або регресу в Європейському Союзі. Досліджено та систематизовано фактори розвитку демократичного відкочування та обґрунтовано, чому такі процеси будуть поглиблюватися і розширюватися за умов ескалації кризових явищ, зростання політичної нестабільності та збільшення кількості збройних конфліктів. Розглянуто вплив внутрішньополітичних трансформацій на єдність зовнішньої та безпекової політики.

У роботі також обґрунтовано, що подальше поглиблення демократичного відкочування в Угорщині може негативно вплинути на регіональне лідерство Європейського Союзу, послабити його позиції на міжнародній арені та знизити ефективність його ролі як ключового актора у формуванні європейської та глобальної системи безпеки. Такі тенденції можуть мати довгострокові наслідки для стабільності міжнародного безпекового середовища.

Окрему увагу приділено виокремленню потенційних сценаріїв розвитку демократичного середовища в Угорщині. На основі їх аналізу окреслено можливі виклики та загрози для міжнародної та регіональної безпеки, які можуть виникнути внаслідок подальших трансформацій політичної системи цієї держави. Отримані результати дозволяють глибше зрозуміти вплив внутрішньополітичних процесів у державах-членах ЄС на функціонування європейської системи безпеки та на стабільність безпекового середовища не лише на європейському континенті, а й в глобальному вимірі.

Перспективи. У подальших наукових дослідженнях слід зосередитися на аналізі демократичних процесів в усіх країнах-членах ЄС, оскільки вони безпосередньо впливають на глобальну систему безпеки та її стійкість.

Introduction. Maintaining a democratic environment and market economy in the world's leading nations is crucial for safeguarding the modern security framework established after World War II. The European Union, as a supranational entity and one of the most influential global actors, serves as a key guarantor of both continental and international security. An increase in anti-democratic tendencies within the EU could undermine global stability, disturb the balance of power, and lead more countries to adopt totalitarian regimes, potentially resulting in heightened conflicts. The rise of Viktor Orban in Hungary has significantly accelerated anti-democratic trends, and his statements - both domestic and international - may promote a resurgence of such processes, even after he leaves office.

Purpose. The purpose of the article is to highlight the factors behind the emergence of democratic backsliding, to trace the course of this process (using Hungary’s position as an example), and to outline potential threats and consequences for the European global security architecture in the context of the modern system of international relations, which may also undergo irreversible changes due to the intensification of anti-democratic processes.

Materials and methods. The research materials are: 1) works by domestic and foreign authors on democratic and anti-democratic processes in the world and in the countries of the European Union; 2) statistical data on the index of economic freedom in the member states of the European Union; 2) analytical materials from world-renowned information centres and resources.

The following scientific methods were used in the research process: observation and comparison (to describe the process of democratic retreat in Hungary during Viktor Orbán’s reign); axiomatic (to study the interdependence between democratic processes and economic freedom); formalisation, analysis and synthesis, and abstraction (to construct the causes and consequences of democratic retreat and its impact on the EU's position in the global security system); and logical generalisation of results (formulation of conclusions).

Results. The article discusses Hungary's democratic decline as a potential challenge for the EU within the context of international security. It highlights possible impacts on the global security system resulting from either democratic progress or regression in the EU. The article examines and categorizes the factors driving democratic retreat, explaining why these processes are likely to intensify amid escalating crises, political instability, and rising armed conflicts. Additionally, it considers how domestic political changes influence the cohesion of foreign and security policies.

The work also substantiates that further deepening of the democratic retreat in Hungary may undermine the European Union’s regional leadership, weaken its position in the international arena and reduce the effectiveness of its role as a key actor in the formation of the European and global security system. Such trends may have long-term consequences for the stability of the international security environment.

Special attention is paid to identifying potential scenarios for the development of the democratic environment in Hungary. Based on their analysis, possible challenges and threats to international and regional security that may arise from further transformations of this state’s political system are outlined. The results obtained allow for a deeper understanding of the impact of domestic political processes in the EU member states on the functioning of the European security system and on the stability of the security environment not only on the European continent but also globally.

Discussion. Future scientific studies should examine democratic processes across all EU member states, as these directly influence the global security system and its stability.

CHARACTERISTICS OF CHANGES IN ORGANIZATIONAL CORPORATE CULTURE DURING WARTIME: MANAGERIAL AND PSYCHOLOGICAL ASPECTS

2026-08-13T10:08:06+03:00

This article examines the characteristics of corporate culture transformation in wartime through the lens of managerial and psychological aspects of how domestic organizations function. It demonstrates that changes in the internal and external components of corporate culture during wartime constitute a complex and multidimensional process. The methodological basis of the study is grounded in an interdisciplinary approach that combines tools from the psychology of management and intra-organizational management. The paper identifies key challenges facing the functioning of domestic organizations through the lens of changes in elements of corporate culture and reveals a number of contradictions between the balance of management effectiveness and humanity. New contemporary requirements for the competencies of managers in domestic organizations are identified, including the priority of crisis management, situational leadership, delegation of authority, and the integration of humanistic principles into the management process. It is argued that organizational values, as the fundamental basis of corporate culture, are undergoing a significant reassessment, which requires the application of new management tools that take into account the psychological characteristics of employees, particularly those who have suffered personal losses due to the war. The scientific novelty lies in substantiating the managerial aspect of corporate culture transformation through changes in leadership styles and organizational practices, and the psychological aspect—through taking into account employees’ emotional state and fostering a culture of support. A fundamental principle has been established for the further transformation of an organization’s corporate culture as the main basis for a new ideology of domestic management through humanity and service to the state. Prospects for further research relate to the feasibility of developing algorithms for transforming corporate culture and intra-organizational behavior that would take into account employees’ individual motivations for professional activity, taking into account current challenges and the losses caused by the war, which would yield a sustained positive effect both at the level of individual business units and for the restoration of the social and economic foundations of the state as a whole.

DIGITAL ECOSYSTEMS AND INFORMATION SYSTEMS INTEGRATION IN THE FORMATION OF SMART ECONOMY: ECONOMIC AND SUSTAINABILITY DIMENSIONS

2026-08-12T16:24:57+03:00

The current stage of economic digital transformation is characterized by a transition from the use of isolated information systems to the development of integrated digital ecosystems in which enterprises, digital platforms, information resources, technological services, and users interact within a unified digital environment. Under these conditions, information systems integration becomes an important factor in the formation of a smart economy, as it enables continuous data exchange, business process automation, scalability of digital infrastructure, and data-driven decision-making.

The purpose of the article is to investigate the role of digital ecosystems and information systems integration in the formation of a smart economy, to identify the economic effects of integration technologies, and to substantiate their impact on the sustainable development of enterprises.

The study applies a systems approach, comparative and structural analysis, generalization and systematization, economic evaluation, and analysis of statistical data provided by the OECD, Eurostat, UNCTAD, and the International Energy Agency.

The relationship between information systems integration, the development of digital ecosystems, and the formation of a smart economy is identified. The main integration technologies are systematized, including application programming interfaces (APIs), cloud services, microservice and event-driven architectures, enterprise resource planning (ERP) systems, containerization technologies, and integrated data environments. It is substantiated that their implementation can reduce operating and transaction costs and improve the productivity, scalability, and adaptability of business processes. The study demonstrates that the economic effects of digital integration can be complemented by sustainability effects resulting from the optimization of material, energy, and information resources. Using the example of a standardized multi-service environment, the possibility of quantitatively assessing the economic efficiency of integration solutions is demonstrated. A system of digital ecosystem KPIs combining integration, data, operational, economic, ecosystem, smart, sustainability, and resilience indicators is proposed. It is argued that the development of a smart economy requires a transition from maximizing the level of digitalization to improving the economic, resource, and environmental efficiency of digitalization.

Further research should focus on developing a methodology for calculating a Digital Ecosystem Efficiency Index, assessing the economic efficiency of the API economy, investigating platform dependency and vendor lock-in, and evaluating the impact of artificial intelligence, digital twins, composable enterprise architecture, and ESG monitoring systems on the economic and environmental performance of digital ecosystems.

IMPROVEMENT OF THE METHODOLOGY FOR ASSESSING THE IMPLEMENTATION OF BUDGET PROGRAMS (SUBPROGRAMMES) OF THE MINISTRY OF DEFENSE OF UKRAINE

2026-08-17T22:02:23+03:00

The purpose of the work is to improve the current methodology for assessing the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine, taking into account the peculiarities of peacetime and the conditions of the legal regime of martial law. Research methods. General scientific research methods were applied, in particular, empirical research methods - observation, measurement and comparison, experiment, descriptive; theoretical research methods - analysis and synthesis, generalization and systematization, abstraction and idealization, formalization, modeling. Research results. It is shown that the current practice of assessing the effectiveness of budget programs (subprograms) in the Ministry of Defense of Ukraine does not meet modern requirements for planning and optimizing resource management in the field of national security and appropriate leading foreign practice. To eliminate these shortcomings, expand the completeness and increase the reliability, as well as harmonize the existing approaches in our country with the innovative experience of NATO countries, an improved methodology for assessing the effectiveness of budget programs (subprograms) in Ukraine has been proposed. The developed methodology takes into account the modern vision of financial planning for the purpose of targeted satisfaction of certain capabilities. Therefore, the object of assessment is not the flow of funds, but the level of increase in combat capability as the final result of the implementation of the budget program, which directly affects the state of national security, the protection of state interests of Ukraine and meets the priority tasks of the economic security sphere. The proposed methodology was tested by applying the modeling method, which made it possible to demonstrate its rationality and feasibility for practical implementation. Theoretical value of the study. The scientific and methodological principles of assessing the effectiveness of the implementation of budget programs (subprograms) of the Ministry of Defense of Ukraine have been improved, taking into account the special circumstances of peacetime and the conditions of the legal regime of martial law by forming a system of specific indicators (indicators, indices) of effectiveness and weighting factors of these indicators in order to calculate the final integral index of the program implementation and determine the level of increase in combat capability for the reporting period of its processing.

MECHANISMS AND VECTORS OF THE EUROPEAN INTEGRATION–DRIVEN TRANSFORMATION OF THE UKRAINIAN HOSPITALITY INDUSTRY

2026-08-20T20:25:40+03:00

Introduction. European integration is a systemic factor in the transformation of service markets that goes far beyond the formal alignment of national legislation with EU law and encompasses profound changes in business models, managerial practices, and consumer behavior. The hospitality industry is one of the most sensitive segments of the service sector to changes in the institutional, regulatory, and market environment, owing to its high dependence on consumer and labor mobility and its close cross-sectoral links with tourism, transport, and creative industries. Ukrainian acquisition of EU candidate country status reinforces the need for a systemic understanding of the mechanisms of such influence, whereas the scholarly literature remains dominated by a fragmented approach in which regulatory harmonisation, market liberalisation or the digitalisation of the sector are analysed in isolation from one another, without constructing a holistic model capable of explaining the logic of transition from primary mechanisms of influence to the strategic transformation of enterprises.

Purpose. The purpose of this article is to systematize the mechanisms and vectors of the impact of European integration on the Ukrainian hospitality industry and, on this basis, to develop an integrative model of its transformation in European integration. The proposed model links the mechanisms of influence, transformation vectors, and trajectories of the industry's qualitative transition into a coherent conceptual framework while identifying the practical implications for its stakeholders.

Materials and methods. The information base of the study comprised EU legal and regulatory acts, European Commission reports, Eurostat data, data from the European Travel Commission and the European Bank for Reconstruction and Development, as well as contemporary international and Ukrainian scholarly publications. The study employed methods of theoretical generalization and systematization to structure the mechanisms, vectors, and trajectories of transformation; comparative analysis to juxtapose manifestations of European integration influence across different segments of the hospitality industry; the modeling method to construct an integrative three-level model of industry transformation; and the abstract-logical method to formulate theoretical generalizations and practical recommendations.

Results. Eight mechanisms of European integration influence on the hospitality industry were systematized: regulatory, market, institutional, socio-cultural, technological, ecological, economic-investment, and educational. Five vectors of sectoral transformation were identified – structural, competitive, behavioral, managerial, and spatial – reflecting specific manifestations of integration influence on business models, competitive behavior, consumer practices, and managerial approaches of enterprises. Four trajectories of qualitative transition from formal harmonization to strategic transformation of the sector were distinguished: from harmonization of norms to changes in service quality, from market access to competition of competencies, from standardization to innovation, and from adaptation to development. Based on the systematized mechanisms, vectors, and trajectories, an original integrative three-level model with a feedback loop was developed, formalizing the cyclical rather than linear nature of the hospitality industry's European integration transformation, and differentiated practical recommendations for industry enterprises were formulated.

Prospects. Future research should focus on validating the proposed model by analyzing the European integration trajectories of Central and Eastern European countries. This will enable the identification of typical transformation scenarios, the development of a system of indicators, and the determination of best practices for the adaptation of the Ukrainian hospitality industry.