Bulletin National University of Water and Environmental Engineering
Наукові статті в галузі економіки опубліковані в кн. Розраховано на науковців, інженерів, студентів вищих навчальних закладів.
National university of water and environmental engineering
MANIPULATIVE BEHAVIOR OF PERSONNEL DURING WARTIME: MANAGERIAL CHALLENGES AND COUNTERACTION METHODS
The research focuses on the complex phenomenon of manipulative behaviour within the organizational environment under martial law, which transforms socio-economic and psychological settings, creating a fertile ground for manipulative practices in personnel management. The war acts as a catalyst for hidden forms of behaviour, exacerbating psychological vulnerability, emotional tension, and the need for organizational stability. The goal of the article is to identify the essence, specifics, and consequences of manipulative influence on personnel during wartime, and to outline directions for ethical management capable of minimizing its negative manifestations. Manipulation is defined as a hidden psychological influence aimed at managing the behaviour of an individual or group to achieve a result beneficial to the manipulator, without the conscious consent of the object of influence. Unlike open persuasion, manipulation relies on emotional suggestion and information distortion. In wartime, this form of influence gains particular relevance, often used by management to ensure discipline, control, or mobilization of resources when traditional mechanisms lose effectiveness. The study examines managerial influence mechanisms that may contribute to manipulative practices in interpersonal, informational, and communication interactions. Characteristic forms of manipulation intensified during the crisis are highlighted, including emotional manipulation (appealing to fear, guilt, or patriotism), informational manipulation (restricting objective data or distorting facts), social manipulation (using group pressure), and moral and ethical manipulation (appealing to "higher values" to legitimize dubious decisions). A specific form is pseudo-support, where employee care masks pressure or coercion. While manipulative practices may yield short-term results in control and task execution, they have a comprehensive destructive effect in the long term. The negative consequences include the gradual erosion of trust, emotional burnout, demoralization, apathy, cynicism, and the degradation of corporate culture. This ultimately undermines the organization’s capacity for self-organization, innovation, and long-term competitiveness. The article outlines key directions for prevention and counteraction to manipulative influences. These directions necessitate a systemic approach focused on enhancing the transparency of management processes and building psychological resilience. Crucial counteraction methods involve: establishing principles of ethical management and ethical leadership; developing a culture of open and transparent communication; supporting the psychological safety of employees; and teaching personnel media literacy and critical thinking. The findings emphasize that transitioning to a partnership based management style, founded on mutual responsibility, honesty, and shared values, is the strategic resource for organizational stability and preserving human potential during wartime and in the post-war period.
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INVOLVEMENT OF THE AUDITING ENTITY IN THE VERIFICATION OF THE STANDARD AUDIT FILE (SAF-T) FOR MEDIUM-SIZED ENTERPRISES
The article examines the feasibility of abolishing the mandatory audit of financial statements for medium-sized enterprises in Ukraine and introducing verification of the Standard Audit File (SAF-T UA) with the involvement of audit entities. It is substantiated that the current requirement of the Law of Ukraine “On Audit of Financial Statements and Auditing Activity” to conduct a mandatory audit for medium-sized enterprises is often of a formal nature and does not always ensure the proper quality of financial information. In the context of digitalization and the implementation of the SAF-T UA format, it is proposed to replace the mandatory audit with the obligation to submit SAF-T files to the supervisory authorities and have them independently verified by audit firms selected through a tender procedure. SAF-T UA is considered as a modern electronic tool for the exchange of standardized accounting data in XML format, containing identification details, reference information, accounting records, supporting documents, and tax differences. A mechanism of interaction between enterprises, tax authorities, and auditors is proposed, whereby the audit of financial statements and SAF-T will be carried out at the request of tax authorities, with the payment for audit services covered by a special levy on enterprises. The expected results include increased transparency and independence of inspections, reduced corruption risks, strengthening of the evidence base for tax authorities, improved audit quality, support for the audit sector, and an increase in tax revenues. It is concluded that the proposed approach aligns with the trends of digital transformation of control and is advisable in the context of Ukraine’s adaptation to European financial transparency standards.
INSTITUTIONAL ROLE OF STATE GOVERNANCE BODIES IN ENSURING THE DEVELOPMENT OF UKRAINE'S TOURISM INDUSTRY
The institutional role of public administration bodies in ensuring the development of Ukraine’s tourism sector has been investigated, and an analysis of key research categories – «tourism», «sector», «public administration», «state authorities», «institutional provision of the tourism sector», and «development» – has been conducted. Normative-legal and scientific definitions of these concepts have been synthesized, allowing the identification of the fundamental functions and powers of state authorities in tourism and providing a basis for comprehensive institutional analysis. A multi-level structure of public administration in tourism has been highlighted, encompassing legislative, executive, and local authorities, as well as their interactions. The functions of the Verkhovna Rada of Ukraine have been analyzed; it defines principles of state policy, establishes the legal framework, dapts it to international standards, and approves sectoral funding. Similarly, the Cabinet of Ministers of Ukraine develops and implements nationwide programs, adopts normative legal acts, ensures tourist safety, promotes rational use of resources, and coordinates international cooperation. The functions of the State Tourism Development Agency of Ukraine have been summarized: it implements provisions of the Law of Ukraine «On Tourism», oversees national tourism development programs, monitors service quality, maintains records and protection of tourism resources, and carries out informational, marketing, and international activities. The roles of local state administrations and executive bodies of local self-government in implementing regional programs, developing infrastructure, protecting resources, training personnel, and supporting tourism have also been highlighted. An analysis of coordination and integration across all levels of government has been conducted, ensuring the effective development of the tourism sector. Overall, the institutional role of public administration bodies lies in providing comprehensive and systematic support for tourism through normative-legal rule-setting, policy and program implementation, coordination of actors, and integration of national and international mechanisms, thereby promoting sectoral stability, enhancing competitiveness, and ensuring the effective use of Ukraine’s tourism potential.
DEVELOPMENT OF THE CONCEPTUAL FOUNDATIONS OF SALES MANAGEMENT
This article examines the systemic and process approaches to interpreting the essence of the concept of «sales management». The process approach views sales management as a continuous chain of interconnected processes, beginning with the engagement of a potential customer and ending with after-sales service. In contrast, the systemic approach considers it as a single integrated system comprising interrelated elements: people, technologies, tools, processes, resources, and the external environment. It has been established that scholars interpret «sales management» from various perspectives: as the management of people directly involved in sales; as the management of the distribution channel; and as the automation of processes for interacting with the customer base. The evolution of approaches to sales management has been explored, from the early forms of barter to modern multi-factor systems that integrate digital technologies, big data analytics, and innovative marketing tools. Scientific works of domestic and foreign authors have been analysed, focusing on the development of effective sales strategies, management of sales representatives, and the adaptation of sales to changes in the market environment. It has been revealed that increasing competition, market saturation, changing customer expectations, and the rapid digitalisation of society necessitate a rethinking of traditional approaches to sales. Key factors influencing the development of sales management concepts have been identified, namely technological progress, changing consumer expectations, and the growing strategic role of sales in company operations. Understanding these factors is crucial for adapting sales strategies to the modern requirements of societal development. The necessity of a comprehensive approach to sales management has been substantiated, one that focuses on building long-term relationships with customers and enhancing business flexibility.
ECONOMIC ESSENCE OF ENTREPRENEURIAL POTENTIAL AND ITS SIGNIFICANCE IN THE CONTEXT OF THE DEVELOPMENT OF FORESTRY ENTERPRISES
The article explores the economic essence of entrepreneurial potential and its significance for the development of forestry enterprises. The relevance of the topic is substantiated in the context of current economic instability, climate change, and institutional reforms, which determine the need to enhance the efficiency and resilience of the forestry sector. Based on the analysis of financial and economic indicators, particularly the dynamics of profitability and structural changes in 2019–2023, the study reveals key tendencies: the increase in profitability despite the decline in the number of business entities and employees in the sector. This indicates the transition from an extensive to an intensive model of development, focused on resource optimization, innovation, and competitiveness. The paper emphasizes that entrepreneurial potential should be interpreted as an integrated category combining resources (human, financial, material, technical, and innovative), staff competencies, and managerial capabilities, which together ensure adaptability to a dynamic environment, the implementation of innovative approaches, and the achievement of competitive advantages. The authors propose a structural model of entrepreneurial potential that includes resource, intellectual, innovation, marketing, information, techno-technological, organizational, social, and financial components. Each component plays a specific role in enhancing the efficiency of forestry enterprises and strengthening their ability to operate sustainably. The study also highlights the multidimensional role of forestry entrepreneurship, which integrates economic objectives with ecological and social responsibilities, ensuring intergenerational sustainability. It stresses that entrepreneurial potential is not limited to financial indicators but extends to the capacity for innovation, strategic management, and social engagement. The research findings confirm that the ability of enterprises to mobilize and integrate resources effectively becomes a decisive factor in overcoming crises, building resilience, and achieving long-term growth. The results of the research provide a conceptual basis for identifying entrepreneurial potential as a key driver of economic sustainability and innovative development in forestry. They may serve as a foundation for developing practical recommendations and policy measures aimed at improving the efficiency, competitiveness, and long-term resilience of forestry enterprises under conditions of uncertainty and structural transformation.
THEORETICAL BASIS OF STRATEGIC DEVELOPMENT OF THE NATIONAL ECONOMY
The article examines the theoretical foundations of the strategic development of the national economy. Key aspects of modern challenges for the economies of countries are investigated. The main areas of development should be: 1. Diversification of the economic structure: reducing dependence on individual sectors and markets increases the resilience of the national economy to external challenges. 2. Investing in human capital: education, science and technology are important factors in ensuring international competitiveness. 3. Infrastructure development: modernization of transport, energy and digital components contributes to the country's integration into global economic processes and opens up new prospects for international cooperation. 4. Guaranteeing economic security: creating mechanisms to counter external risks, in particular financial shocks or trade barriers, remains a priority for sustainable development. It is noted that economic development is taking place against the backdrop of significant geopolitical changes, profound economic transformations, and accelerated globalization processes. This issue is particularly relevant due to the full-scale military aggression that has been ongoing since the beginning of 2022. Despite significant financial assistance from partners (the total amount is over 56 billion US dollars in 2022–2024), the country's economy has suffered a significant negative impact. In particular, the loss of infrastructure, industrial enterprises, and a decline in GDP by more than 30% in 2022 are vivid evidence of the scale of the impact of the war on the economy. According to analysts, the total cost of recovery over the next decade will be about 500 billion US dollars. Analysis of historical development, combined with the study of current trends, plays a key role in the formation of effective strategies for ensuring sustainable economic growth in the face of dynamic global changes. Ukraine’s historical experience emphasizes the importance of international integration, structural reforms, and economic diversification to achieve sustained growth and stability. The specific features of Ukraine’s economic system define it as a unique entity in the global economic space. Despite significant challenges, including military conflicts and economic shocks, the country has demonstrated its ability to actively adapt to new realities, using international support as an important factor in ensuring long-term development. The processes of European integration and the prospects for post-war recovery open up additional opportunities for Ukraine’s deeper integration into the world economy. International financial assistance has become one of the key factors in stabilizing Ukraine’s macro-financial situation, as well as ensuring the viability of the state budget in the context of the ongoing military conflict. An analysis of the current situation demonstrates the critical importance of international support as the main mechanism for ensuring the country’s financial stability and its strategic development in the context of military and economic challenges.
COMPETENCY MODELS AS A STRATEGIC TOOL OF HUMAN CAPITAL MANAGEMENT
The article substantiates the competency-based approach as a practice oriented methodology for human capital management and the development of flexible career systems. The historical origins of competency theory are reviewed, the differences between the concepts of «competence» and «competency» are outlined, and it is shown how this semantic distinction influences the formation of personnel standards. The authors describe a corporate competency model that integrates three groups of competencies and examine its practical applicability to key HR processes: recruitment, adaptation, performance appraisal, training and development, motivation, and career planning. Such a model is recommended for integration into personnel evaluation and development systems in order to enhance talent management efficiency and ensure the alignment of human capital with the strategic goals of the company. The article also presents the procedure for defining key competencies (business strategy analysis – functional job analysis – competency profiling – establishment of behavioral indicators) and provides examples of core competencies for several positions (HR manager, accountant, IT developer, project manager, marketer), illustrating the translation of profiles into HR practices. In addition, the paper includes real-life cases of implementing competency models in both the corporate and public sectors of the economy, in Ukraine and abroad. These cases confirm the universality of the competency-based approach and its adaptability to organizational specifics. The authors conclude that the competency-based approach enables the integration of human capital development with the construction of transparent and flexible career trajectories, which contributes to talent pipeline formation, internal mobility, and long-term competitiveness.
ELECTRONIC PAYMENTS IN THE PUBLIC SECTOR: CHALLENGES OF STATE REGULATION AND INTEGRATION INTO THE ACCOUNTING SYSTEM
The article examines the development and implementation of electronic payments in the public sector, focusing on the challenges of state regulation and their integration into accounting systems. The study identifies key types of electronic payments, their institutional infrastructure, and accounting features, emphasizing differences between public and private sector practices. Based on recent research, the paper highlights the dual role of digitalization as both a driver of transparency and a source of regulatory complexity. The findings underscore the need for balanced state policies, data protection, and harmonization of payment and accounting systems to enhance public financial management efficiency.
ANALYSIS OF INTERNATIONAL CEMENT TRADE: OPPORTUNITIES FOR UKRAINIAN PRODUCERS
Based on the analysis of statistical data, the main trends in the development of the world cement market and international cement trade are established. In particular, the growth of the world cement market is substantiated due to the increase in population and increased urbanization, which leads to the intensification of construction activities. Under the influence of the growth of the cement market, the volumes of international trade of this building material are increasing. The article presents tree-diagrams of world cement exports and imports by continents and countries. Turkey is the largest exporter of cement, and the USA is the largest importer. The countries with the largest deficit in the trade balance of cement are identified, in particular, Great Britain, the Netherlands, France. The foreign economic activity of Ukrainian cement producers is analyzed. The significant growth of Ukrainian cement exports over the past 3 years is emphasized. The significant export potential of Ukraine is substantiated, since the growth rate of Ukrainian exports significantly exceeded the growth rate of international cement trade. The conclusion is made about the unused export potential to countries such as Great Britain, the Netherlands, France, etc., since the volumes of Ukrainian cement exports were significantly smaller than the volumes of the cement trade balance in these European countries. A comparative analysis of international trade and Ukrainian exports by types of cement made it possible to conclude that Ukrainian cement producers need to diversify their production. The article summarizes the main factors in substantiating the export strategy for Ukrainian cement producers: import and anti-dumping duties, Carbon Border Adjustment Mechanism, additional requirements for importers, as well as transportation costs. Using the example of European countries with the largest deficit in the cement trade balance, the volumes of these factors are estimated and the priority of increasing exports for Ukrainian cement producers to Montenegro, Austria, and Finland is identified.
SYSTEM OF GREEN ECONOMY INSTRUMENTS TO PROMOTE NATIONAL ECONOMIC GROWTH
This article presents a comprehensive study of green economy instruments and their impact on Ukraine’s economic growth amid contemporary climate challenges and post-war recovery. The instruments are systematically categorized into regulatory, financial-economic, market based, techno-technological, innovative, informational, and educational types, which allows for assessing their role in ensuring sustainable economic development and long-term resilience. Special attention is given to the interaction between these groups of instruments, which generates a synergistic effect, achieving economic, environmental, and social outcomes more effectively than isolated measures. Regulatory mechanisms provide predictability and legal enforceability for projects; financial-economic and tax incentives reduce barriers related to high capital and operational costs that limit investment activity; market-based instruments, including certification and emission trading systems, facilitate the monetization of environmental benefits; techno-technological and innovative solutions contribute to emissions reduction, energy efficiency, and resource conservation; informational and educational tools create demand, strengthen awareness, and enhance business capacity to implement changes effectively. The study synthesizes research by leading Ukrainian scholars, identifying existing gaps, challenges, and opportunities in the application of green economy instruments, and proposes an integrated approach for their strategic implementation. The analysis demonstrates that comprehensive adoption of these instruments yields tangible economic benefits, including increased budget revenues, improved export competitiveness, job creation, innovation development, and enhanced quality of life. The proposed approach serves as a key instrument for developing Ukraine’s sustainable economic growth and post-war recovery strategies, combining government policy, market incentives, and business engagement in a coherent framework. The findings can inform scientific, analytical, and practical efforts in designing strategic programs, policies, and projects in the field of green economy, contributing to international discussions on sustainability and climate action.
FEATURES OF ANTI-CRISIS SOLUTIONS FOR ENSURING SUSTAINABLE DEVELOPMENT OF ENTREPRENEURIAL POTENTIAL
The article summarizes the research of scientists on the essential characteristics of anti-crisis management. Arguments are presented that allow it to be interpreted as aimed at the rational use of the entrepreneurial potential of an enterprise. The role of strategic and tactical anti-crisis solutions in ensuring the sustainable development of the entrepreneurial potential of an enterprise is revealed. It is noted that long-term investments, market positioning, and innovation are key elements in ensuring the future development of an enterprise. The components of an enterprise's entrepreneurial potential are characterized, namely: financial, labor, production, information, and market. A system of indicators for assessing the use of each type of enterprise potential is proposed. A system of indicators for anti-crisis monitoring of the assessment of the sustainability of the enterprise's development is considered. Two groups of indicators are included: indicators of process stability and indicators of quality stability. The use of such a system will allow the enterprise to make timely decisions to prevent the cessation of activities and loss of profit. The features of the justification of anti-crisis decisions regarding the sustainable development of the entrepreneurial potential of agricultural enterprises have been formed, namely: climate resilience, integration of precision farming technologies, diversification of income streams, cooperation and risk-sharing mechanisms, government support and policy frameworks, training and capacity building, research and innovation. An example of the rationale for using drones to spray fields is provided. The economic benefits of implementing such an anti-crisis solution are calculated. Its impact on ensuring the sustainable development of an agricultural enterprise is shown.
METHODS FOR ASSESSING THE MULTIPLIER EFFECT OF THE CREATIVE IMPERATIVE IN THE NATIONAL ECONOMY
The article presents the results of a comprehensive assessment of the multiplier effect generated by the creative imperative in Ukraine’s national economy. The concept of the creative imperative is substantiated as a systemic requirement for the continuous generation of innovative ideas and solutions that underpin economic development in post-industrial societies. The authors emphasize that creative industries – including information technology, design, and marketing–play a key role in stimulating GDP growth, employment creation, and export performance. Based on official statistical data for 2021 and national input – output tables, the study develops a methodological approach for calculating sectoral multipliers: GDP multiplier, employment multiplier, and export multiplier. An original synthetic indicator – the Creative Multiplier Index (CMI) – was introduced as an integrated assessment tool that combines the partial effects through weighted aggregation (w = 0.5, w = 0.3, w = 0.2). The research established that the highest integral multiplier was recorded in the IT sector (CMI = 1.66), confirming its strong export orientation, high employment intensity, and significant contribution to gross value added. Advertising and marketing (CMI = 1.04) and design (CMI = 0.91) sectors showed notable domestic employment potential but weaker export and GDP linkage. The integral index provides a nuanced view of the systemic interdependence of creative industries with other sectors of the national economy. The application of interindustry balance analysis (input–output methodology) allowed for the identification of direct and indirect multiplier effects and confirmed the alignment of national results with indicators observed in OECD member countries, where creative sector multipliers range from 1.8 to 2.4. The study developed a scientifically grounded algorithm for modelling the macroeconomic contribution of creative industries based on open national accounts data and proposed its potential application for scenario modelling and policy valuation. It also revealed that the creative imperative functions not only as a cultural or social phenomenon, but as a measurable economic driver that should be integrated into strategic development frameworks. The proposed methodology offers a valuable analytical tool for government agencies, international donors, and researchers engaged in sustainable development and innovation-driven growth policy formulation.
SUSTAINABLE DEVELOPMENT OF DOMESTIC BUSINESS IN THE MODERN CHALLENGES CONTEXT
The article provides a comprehensive study of the sustainable development of domestic business in the context of modern challenges, with a particular focus on the implementation of sustainability reporting by Ukrainian enterprises. The research generalizes practical experience and identifies the main obstacles to integrating international and national regulatory frameworks. It has been established that the balance between social, economic, and environmental components of business is a critical determinant of long-term competitiveness. Based on the analysis of reports prepared by Ukrainian issuers, the necessity of applying the principle of «double materiality», the expansion of reporting principles according to international standards, and the broader use of non-financial indicators to assess performance in short- and long-term horizons has been substantiated. The study reveals that the absence of uniform regulatory requirements, as well as the dominance of limited liability companies over joint-stock companies in Ukraine, hinders the effective adaptation of European directives, in particular the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS). It has been determined that the implementation of risk-oriented management should be integrated into corporate strategy, ensuring systematic identification, evaluation, and mitigation of sustainability-related risks. Empirical results confirm that Ukrainian companies insufficiently disclose non-financial data, which reduces transparency and complicates comparability across industries. Recommendations are formulated for regulators regarding the development of a unified set of financial and non-financial indicators adapted to sectoral needs, as well as for businesses concerning the strengthening of their internal control and audit practices. The novelty of the research lies in the systematization of methodological approaches to sustainability reporting in Ukraine, the justification of sector-specific benchmarks, and the proposal of practical tools to harmonize national corporate reporting with European standards. The conclusions emphasize the importance of integrating sustainability criteria into management systems, which will contribute to improving transparency, investment attractiveness, and resilience of Ukrainian business in conditions of uncertainty and global transformation.
ATTITUDES OF HOST COMMUNITY POPULATIONS TOWARD THE NEEDS AND CHALLENGES OF INTERNALLY DISPLACED PERSONS: LEVEL OF UNDERSTANDING AND WILLINGNESS TO PROVIDE ASSISTANCE
The need to provide assistance and additional protection to forced migrants becomes increasingly urgent for most states. In Ukraine, this issue has become particularly acute with the beginning of the full-scale military invasion of the Russian Federation in February 2022. When state and public organizations receive additional burdens due to the need to focus on the military defence of the state, a significant part of the tasks of solving the problems and meeting the urgent needs of displaced people often falls on the shoulders of residents of host communities. The purpose of the article is to study the attitude of the local population to the need to solve the urgent problems of internally displaced persons, to determine the level of understanding by residents of host communities of the needs of internally displaced persons and their willingness to provide assistance in meeting them. On the basis of a survey of the population of different regions of Ukraine (except temporarily occupied), the attitude of the residents of the host communities to the problems faced by internally displaced persons was investigated. It was found out to what extent the local population understands the urgency and level of satisfaction of different groups of needs of internally displaced persons. The most difficult for the population to assess were such groups of IDP needs as business support (31.8%) and education, retraining, professional development (23.2% of respondents). The respondents consider the most clear to them the extent to which the needs of internally displaced persons are satisfied in the friendly attitude of the local population towards them (95.3%) and in humanitarian support (90.4% of respondents made their own assessment). The willingness of residents of administrative-territorial communities to help internal migrants was determined, including in terms of the main groups of human needs and the corresponding tools for their satisfaction. More than half of those surveyed (57.1%) expressed their willingness to help internally displaced persons by providing them with free clothing, shoes, food, hygiene items, medicines, and other consumer goods.
IMPACT OF MARTIAL LAW ON ENTREPRENEURIAL ACTIVITY AND THE DEVELOPMENT OF THE ENTREPRENEURIAL POTENTIAL OF FORESTRY SECTOR IN UKRAINE
The article examines the peculiarities of the transformation of the entrepreneurial potential of forestry enterprises in Ukraine under martial law. It is proven that the industry, which traditionally combines economic, environmental and social functions, is simultaneously subject to the destructive influence of external factors and stimulating effects that open up new directions for development. The theoretical basis is a combination of systemic, comparative, dialectical and generalising methods, which made it possible to identify changes in the financial, labour, technical, innovative and managerial components of the potential. The study analysed internal and external factors influencing the entrepreneurial activity of forestry enterprises. The results of the SWOT analysis showed the existence of strategic advantages of the industry, such as resource significance, qualified human resources, digital management tools, and international certification. At the same time, a number of systemic constraints were identified, including outdated technical base, staff shortages, and financial instability. The research highlights that the war has not only exacerbated structural weaknesses but has also acted as a catalyst for the search for new business models, innovative solutions, and forms of cooperation. The adaptive capacity of forestry enterprises is manifested through digitalisation initiatives, diversification of production, and the growing role of small and medium-sized businesses in ensuring sectoral flexibility. In addition, post war recovery is expected to be driven by increasing domestic demand, international financial support, and integration into the EU’s forest management system. These processes require a comprehensive strategic approach that combines short-term stabilisation measures with long-term modernisation efforts. Based on the analysis, strategic guidelines for restoring and developing potential were proposed: digitalisation of management, formation of cluster associations, strengthening of innovation activities, and implementation of educational programmes for personnel training. Particular attention is paid to the formation of an adaptive management model that takes into account the challenges of wartime and creates a basis for the post-war recovery of the industry and its integration into the European economic and environmental space.
EDUCATION AND THE KNOWLEDGE ECONOMY IN THE CONTEXT OF GLOBAL TRANSFORMATIONS
This paper examines the role of education as a key driver of the knowledge economy and its impact on global economic development. The study applies a comparative approach, analyzing groups of countries with different socio-economic contexts, including European states, highly developed economies, and Middle Eastern countries. The analysis is based on international indices such as the Index of Economic Freedom (IEF), complemented by the concept of information entropy as a measure of uncertainty within educational and socio-economic systems. The paper also highlights Ukraine’s position within global transformations. Despite structural challenges such as underfunding, uneven access to information resources, and external informational pressures, Ukraine shows potential for development through digitalization, international integration, and human capital growth. Strategic reforms aimed at reducing informational entropy, strengthening institutional capacity, and enhancing international cooperation are essential for transforming education into a catalyst of economic resilience and sustainable progress.
INSTITUTIONAL SUPPORT FOR THE DEVELOPMENT OF PASSENGER ROAD TRANSPORT ENTERPRISES IN THE CONTEXT OF AN INNOVATIVE ECONOMY
The article presents a comprehensive analysis of institutional support for the development of passenger road transport enterprises in the context of an innovative economy. The research focuses on the impact of key components of the institutional environment on the efficiency and competitiveness of transport enterprises. The study highlights the role of regulatory frameworks, including quality and safety standards, public private partnership mechanisms, financial and economic incentives, innovation and digital infrastructure, as well as social orientation and environmental efficiency of transport services. The methodology combines institutional economic theories with a practical assessment of transport sector performance indicators, including passenger flow statistics, fleet modernization, and digitalization of management processes. The study also draws on the experiences of European countries in creating stable institutional frameworks that enhance investment attractiveness and foster innovation in the transport sector. Key findings indicate that critical factors for industry development include: modernization of the vehicle fleet, implementation of electronic ticketing and dispatching systems, creation of «smart mobility» clusters, and stimulation of innovation through tax incentives and grants. The results demonstrate that effective institutional support requires a coordinated combination of regulatory, financial, innovation-driven, and socially oriented measures. The study provides practical recommendations for optimizing institutional mechanisms to enhance the efficiency, safety, accessibility, and environmental sustainability of passenger road transport services in Ukraine. The research provides a systemic framework for evaluating institutional support in the transport sector, integrating institutional, economic, social, and technological dimensions. It emphasizes the role of digital governance, inter-organizational cooperation, and regional innovation infrastructure in promoting development of passenger transport enterprises. The study offers a set of evidence-based recommendations for policymakers, transport operators, and academic institutions aiming to modernize passenger transport, implement low-carbon technologies, improve service quality, and stimulate innovation through effective institutional and financial mechanisms. These recommendations can facilitate Ukraine’s integration into the European transport space and enhance the overall competitiveness of the national transport sector.
The global oil market remains one of the most significant and strategically important sectors of the world economy. As a fundamental commodity, oil plays a crucial role in shaping macroeconomic dynamics while also reflecting core principles of microeconomics such as supply, demand, elasticity, pricing mechanisms, and consumer behavior. This article explores the structure and functioning of the global oil market through a microeconomic lens, examining the forces that influence price formation, market equilibrium, and competitive structures. Particular attention is paid to the additional factors affecting the oil market in Ukraine, including geopolitical challenges, energy policy transformations, technological shifts, and integration into global energy networks. The article also discusses future development trends of the oil sector amid the global energy transition and increasing emphasis on sustainability.
SOCIAL RESPONSIBILITY OF INDUSTRIAL ENTERPRISES THROUGH THE PRISM OF SUSTAINABLE DEVELOPMENT GOALS
The article explores the features of implementing social responsibility by Ukrainian industrial enterprises through the lens of the United Nations Sustainable Development Goals (SDGs) 2030. The relevance of the topic is determined by the need to align business economic interests with social and environmental challenges, which is particularly important in the context of wartime and post-war recovery of the country. The study applies content analysis of official sustainability and non-financial reports of leading Ukrainian companies. The research focuses on three enterprises – Metinvest, Farmak, and Interpipe, which represent different branches of industry (mining and metallurgy, pharmaceuticals, and mechanical engineering). The analysis identifies priority areas of corporate social responsibility implementation that closely correlate with the SDGs: ensuring decent work and economic growth (SDG 8), good health and well-being (SDG 3), education and science development (SDG 4), innovation and infrastructure (SDG 9), responsible consumption and production (SDG 12), climate action (SDG 13), sustainable communities (SDG 11), and partnerships (SDG 17). It is established that the companies demonstrate a comprehensive approach to integrating sustainability practices, which includes both internal policies (personnel development, energy efficiency improvements, anti-corruption compliance systems) and external programs (community support, humanitarian initiatives, and international cooperation). The study concludes that CSR in Ukrainian industry is gradually transforming into a strategic tool for achieving the SDGs. It is recommended to enhance the measurability of CSR performance, develop digital monitoring tools, and strengthen partnerships with academic institutions and civil society organizations. Such measures would allow industrial enterprises not only to reinforce their competitiveness, but also to make a substantial contribution to the socio-economic resilience of Ukraine.
DIRECTIONS OF ARTIFICIAL INTELLIGENCE APPLICATION IN CUSTOMER EXPERIENCE MANAGEMENT
The article explores the directions of artificial intelligence application in customer experience management. It reveals the essence of customer experience, its role as a source of competitive advantage, and the key factors shaping it in the context of digital transformation. Customer experience is a set of cognitive, emotional, sensory, and behavioral responses formed by consumers at all stages of interaction with a company. This experience encompasses all touchpoints (from the first encounter to post-purchase support) – both those controlled by the company and those arising beyond its direct influence – and has a multidimensional nature. Customer experience management represents a purposeful and continuous process of implementing a set of measures aimed at studying and improving customer experience in order to establish and develop long-term partnerships with the company. The directions of AI tool application have been analyzed, in particular personalization, consumer behavior prediction, and automated communication. A generalized model of AI integration into the customer experience management system has been developed. articular attention is given to the strategic integration of AI as a holistic, long-term process of transforming customer interactions that encompasses all touchpoints and stages of the customer journey. This means also that data from various channels are collected, synchronized, and centrally analyzed, which enables the formation of an integrated customer experience management system. Examples of AI tool integration in both international and Ukrainian practices are examined. The main integration challenges are identified, including technical, ethical, and social aspects. It is concluded that AI possesses significant potential for enhancing the effectiveness of marketing management, provided it is implemented responsibly and comprehensively.
DIRECT TAXATION AS A COMPONENT OF MANAGEMENT ACCOUNTING AND A MEANS OF FISCAL REGULATION
The article examines the economic essence of Ukraine’s tax system with a particular focus on direct taxation as a key instrument for generating budget revenues and as an integral element of management accounting. The role and functions of the tax system are analyzed in the context of ensuring financial stability and supporting socio-economic development. The study explores the structure and dynamics of direct tax revenues in 2018–2024, emphasizing personal income tax and corporate income tax as the primary sources of budgetary inflows. Special attention is given to the challenges of tax administration, the impact of direct taxation on enterprise financial performance, and the broader implications for social fairness and fiscal sustainability. An important contribution of the study is the analysis of the integration of direct taxation mechanisms into the management accounting system. The research highlights that tax expenditures constitute a significant component of production costs, influencing profitability and strategic decision-making. Management accounting, in this regard, provides relevant analytical information for planning, monitoring, and optimizing tax payments, thereby reducing fiscal risks, enhancing internal control, and improving the transparency of financial flows. Such an approach strengthens the role of direct taxes not only as fiscal instruments but also as managerial tools that support rational resource allocation and business adaptability in a volatile environment. The article concludes that the current system of direct taxation in Ukraine faces a number of persistent challenges, including legislative instability, high tax pressure on businesses, and low transparency of fiscal procedures. Addressing these issues requires further reforms aimed at improving the efficiency and fairness of the tax system. Particular emphasis should be placed on the development of management accounting practices that integrate tax information into decision-making processes, which would enhance the effectiveness of tax administration, support long-term economic growth, and foster greater resilience of the public finance system.
ROLE OF TECHNOLOGICAL INNOVATIONS IN THE SYSTEM OF INNOVATIVE MARKETING OF ENTERPRISES
Study identified the role of technological innovations, in particular digitalization and artificial intelligence, in the innovative marketing system of enterprises engaged in research and experimental development in the chemical industry. Existing levels of innovation in marketing have been identified. The characteristics of technological innovations in marketing have been determined. The use of software and digital tools for the automatic execution of repetitive tasks has been justified. Key elements of marketing process automation have been identified. Its advantages and relevance have been determined. The importance of automation for the chemical industry has been demonstrated. In this industry, companies work with a large number of customers from different segments, ranging from small laboratories to international corporations. Technological innovations make it possible to improve the quality of communications, reduce costs, and create a more flexible and customer-oriented business model. Artificial intelligence is considered as the ability of computer systems to perform tasks that usually require human intelligence: learning, recognition, analysis, forecasting, and decision-making. The main areas of its application are identified. The use of artificial intelligence in the chemical industry is shown for optimizing the search and selection of potential customers; automating the preparation of technical documentation and specifications; virtual testing of new molecules and building blocks for pharmaceuticals; managing digital marketing channels (online catalogs, self-service platforms). The dual effect of using artificial intelligence for chemical industry enterprises engaged in scientific development and research is identified.
FORMATION OF MARKETING PRICING POLICY IN THE IT SERVICES MARKET OF UKRAINE UNDER CURRENT CONDITIONS
The study explores the formation and implementation of a marketing pricing policy in the IT services sector of Ukraine, focusing on the interplay between internal project characteristics and external macroeconomic influences. The analysis identifies core determinants shaping service prices, including the type of IT service provided (software development, UX/UI design, technical support, consulting, mobile application development), the complexity and technological scope of projects, the professional level and expertise of the contractors, the chosen collaboration model (hourly rates, fixed-price contracts, subscription models), and the size and organizational maturity of the service provider. The research emphasizes the profound impact of Ukraine’s wartime economy on pricing strategies, highlighting shifts in export revenues, client budgets, and operational resilience measures within IT companies. Drawing on current market data, practical examples, and comparative pricing benchmarks, the paper outlines how pricing policies can be adapted to ensure competitiveness while maintaining service quality under conditions of uncertainty. Recommendations are provided for clients to navigate a diverse and fragmented market, including the formulation of precise technical requirements, multi-vendor price comparisons, contractual safeguards, and evaluation of a provider’s reputation and risk management capabilities. The findings underline that effective pricing strategies in the Ukrainian IT sector must combine flexibility in responding to rapid changes with consistency in delivering value to both domestic and international clients. This balance is crucial for sustaining business growth and preserving Ukraine’s position as a competitive IT services exporter despite geopolitical and economic challenges.
ENTREPRENEURIAL POTENTIAL: IDENTIFICATION OF ECONOMIC ESSENCE AND DIRECTIONS OF DEVELOPMENT IN THE CONTEXT OF FORESTRY MANAGEMENT
The article explores the economic essence and significance of entrepreneurial potential, providing the author’s interpretation of this concept and emphasizing its role in forestry. The properties of entrepreneurial potential are described, with special attention paid to their characteristics in the context of forest management. The study analyzes the dynamics of business entities engaged in forestry and logging according to the Classifier of types of economic activity-2010 for the period 2019–2023, which makes it possible to trace the structural changes and development trends of the industry. Particular focus is given to the problems faced by forestry enterprises due to the armed aggression of the Russian Federation and the challenges caused by martial law, including financial instability, market disruptions, and decreased investment activity. The research highlights the key measures outlined in the Forest Management Strategy of Ukraine until 2035. These include the introduction of an electronic information system in forestry, full financing of forest management activities, expansion of forested areas, promotion of mixed forest stands and natural regeneration, reduction of clear cuts, biodiversity monitoring, and enhancement of fire safety systems. The Strategy also prioritizes transparent timber trade, obligatory certification of wood products, and a stronger economic contribution of forests to national development. In addition to these state-level priorities, the article proposes further directions for strengthening entrepreneurial potential. These include fostering public-private partnerships, attracting both domestic and foreign investment into forestry and wood processing, and stimulating innovative projects in bioeconomy and renewable energy. Support for small and medium-sized enterprises engaged in timber processing and high value added production is seen as crucial. Moreover, international cooperation is emphasized as a way to expand access to global markets, while educational programs and digitalization are considered essential for developing modern entrepreneurial competencies and innovative business models in forestry. The procedure for using modern information technologies in the digitalization of accounting and management of forestry enterprises for their sustainable development has been clarified. The results show that implementing both strategic measures and additional entrepreneurial initiatives will mitigate the consequences of the war, improve the resilience of forestry enterprises, and ensure more efficient use of forest resources. Ultimately, this will significantly enhance the entrepreneurial potential of the forestry sector in Ukraine, contributing to sustainable development, ecological balance, as well as long-term economic growth.
DIGITAL TOOLS FOR ENHANCING TRANSPARENCY IN LABOR RELATIONS: THE CONCEPT OF A RESPONSIBLE EMPLOYER PROFILE
This article explores innovative approaches to ensuring transparency and monitoring corporate social responsibility in the field of labor relations. It identifies the key shortcomings of existing instruments (non-financial reporting and ratings), which lead to information asymmetry in the labor market. The concept of the «Responsible Employer Social and Labor Responsibility Profile», integrated into job platforms, is proposed and substantiated. The profile is based on verified indicators of decent work, grouped into four core blocks: employment and labor opportunities, rights at work, social protection, and social dialogue, complemented by the block transparency and trust. Such a structure ensures integration of the profile into the global context while maintaining its relevance for the Ukrainian labor market. Moreover, a multi-level data verification mechanism has been developed, combining automated checks through state registers with independent auditing. Different profile interfaces are defined and visualized, tailored to key stakeholders: job seekers (for informed decision-making), companies (for internal monitoring and management), and government analysts (for macroeconomic policy design). The study demonstrates that the implementation of this concept will not only enhance the transparency of labor relations but also become a powerful driver for attracting and effectively developing human capital, thereby reducing social tensions and fostering a fair society. The scientific novelty of the research lies in combining international CSR standards with ILO decent work indicators into a practical digital tool, while the applied value is seen in improving employer branding, reducing staff turnover, and supporting sustainable labor market development. The findings highlight that such institutional innovation can strengthen economic competitiveness and contribute to building long-term trust between social partners.
STATE OF BUSINESS SOCIAL RESPONSIBILITY: A STAKEHOLDER’S PERSPECTIVE
The stages of the evolution of the concept of corporate social responsibility (CSR) have been examined, and the main approaches to its formation have been considered, namely: corporate egoism, corporate altruism, compliance with social demands, stakeholder satisfaction, and the ethical approach. The international regulatory framework in the field of CSR has been summarised. It has been identified that national standards and legislative acts on social responsibility have been developed on the basis of the international standard ISO 26000:2010 “Guidance on Social Responsibility”. The state of corporate social responsibility in the Rivne region during martial law has been analysed, along with its impact on public perception of companies and their products (works, services). It has been found that compared to 2024, in 2022–2023 there were significantly fewer violations of respondents’ rights by businesses, both as employees and as consumers. Survey results indicated that during the war, more than half of the respondents received some form of support from their employer. This support was mainly manifested in the arrangement of shelters at workplaces, the provision of professional psychological assistance, food, and essential goods. Furthermore, it has been revealed that the majority of companies in the Rivne region implement various forms of external CSR, including charitable donations, support for corporate volunteering, and other. Unfortunately, the trend in this area is declining, which affects consumer behaviour towards such companies. The war in Ukraine has become a challenge for many companies in terms of implementing the previously declared principles of corporate social responsibility (CSR). Today, CSR must be integrated into a company’s culture and business operations; otherwise, employees and customers are likely to recognise corporate hypocrisy and disengage from such a company.
MANAGEMENT OF INFORMATION TECHNOLOGIES AND PERSONNEL SECURITY: ORGANIZATIONAL AND FUNCTIONAL ASPECTS OF THE ECONOMIC SECURITY SERVICE
This research investigates the management of human resources (HRM) and the enhancement of personnel safety, specifically focusing on the influencing factors within the sphere of Information Technology (IT). The study employs a systemic and qualitative approach, involving a comprehensive review of relevant literature and case studies. The analysis draws upon the work of several authors who have explored theoretical approaches in this field, including Varnalii Z. S., Onyshchenko S., Maslii O., Filonych O., Cheberyako O. V., Borysenko O. A., Miedviedkova N. S., Boin A., Hart P., Kuipers S., Antonyan O. A, Didyk A. M., Kuzmin O. Ye., Ortynskyi V. L., Kozachenko H. V., Pohorelov Yu. S., Illiashenko O. V., Martynova L., Karachyna N. P., Vitiuk A. V., Orlova O. M., Kalambet S. V., Kyrylenko B. O. The primary focus is placed on understanding the organizational structure of the enterprise’s security service, particularly in the IT sector. This research investigates Human Resource Management (HRM) and enhancing personnel security, specifically considering influencing factors within the IT sector. The study uses a systemic and qualitative approach, reviewing relevant literature. The structure and functions of the enterprise's economic security service are complex, determined by factors such as the company’s type, size, form of ownership, real needs, degree of information confidentiality, presence of commercial secrets, and the level of internal and external threats and risks. The security service’s core objectives include ensuring strict adherence to current legislation, providing physical protection of assets and personnel, professional training for security staff, evaluating collaborating firms, organizing post interactions, and ensuring the overall economic security of the enterprise. The functional focus of the internal economic security service is multidimensional, encompassing Financial security, Intellectual and Personnel security, Technical and Technological security, Legal security, and crucially, Information Security. Information security functions, which may be carried out by a dedicated specialist or unit, involve the comprehensive collection and analysis of data, forecasting scientific and economic trends, developing security policy, implementing organizational and technical measures to minimize risks, using specialized software, determining access groups, developing a risk management system, and continuously monitoring the security level (controlling). Although detailed structural diagrams for an IT security department as a separate entity are not explicitly provided in the sources, conceptual schematics suggest integrating IT security into the broader economic security service. Effective protection requires a systemic approach involving special technical means, digitization, and continuous training of qualified personnel.
ORGANIZATIONAL AND ECONOMIC ADVANTAGES OF IMPLEMENTING MANAGEMENT SYSTEM CERTIFICATION PRINCIPLES FOR NATIONAL ECONOMIES
The development of international trade forces exporters to study the requirements of international standards regarding the certification of products and services. The increase in export volumes (scale effect) stimulates the development of the standardization system, which, as a rule, extends to those national producers who take into account the quality of input resources (for example, the requirements of DSTU ISO 14000, 9000, HACCP standards and others). It is substantiated that standardization is a modern tool for the development of economies and establishes order and trust in products and services, promotes the competitiveness of organizations, while at the same time contributing to the improvement of life support quality and development stability. It is argued that standards have the following properties: openness to all participants; use for the development of new products and services; consensus among participants; European and international measurement factor; voluntariness due to commercial significance for business and primarily for transnational capital; mechanism for using regulations. It is proven that more and more firms are taking on the obligation to apply management systems recognized worldwide for trading products or services. Those are ISO 9000 standards series. It is established that the largest number of certificates of the DSTU ISO 9001:2008&2015 standard are held by metal and metal product manufacturing, wholesale and retail trade. Traditionally, the DSTU ISO 9001 management system is represented by industries: electrical and optical equipment, construction, machinery and equipment. International management system standards ensure the formation of principles of significance and added value in the globalized world, European, and economically developed countries’ economies. A large number of national bodies participating in ISO’s work (including Ukraine) makes it possible to organize an open and transparent process of standardization and certification of management systems.
DRIVER AND SYNERGY FOR THE DEVELOPMENT OF PASSENGER ROAD TRANSPORT ENTERPRISES: PUBLIC-PRIVATE PARTNERSHIP
In the modern context, the activities of passenger transport companies are viewed not only from an organizational and economic perspective but also from a social one, as their primary function is to satisfy the public's need for mobility. This article analyzes the key challenges and opportunities in passenger road transport in Ukraine, emphasizing the need to integrate social and economic components to ensure high-quality and accessible services. According to the Constitution of Ukraine, the state guarantees citizens the freedom of movement, and its practical implementation is ensured through the development of transport infrastructure. However, existing problems such as an outdated vehicle fleet, inefficient management of municipal enterprises, and the focus of private carriers on profitable routes create significant gaps in transport services, especially in rural areas and small towns. According to 2023 data, 341 bus stations operated in Ukraine, with a passenger flow of 848,782 people. At the same time, a significant number of illegal carriers (2,171 versus 1,463 legal ones) leads to annual budget losses of UAH 2.6 billion, which negatively affects the financing of infrastructure development. To overcome these problems and ensure the sustainability of passenger transport, the use of a public-private partnership (PPP) mechanism is proposed. This approach allows for attracting private investment, innovative technologies, and effective management while maintaining state control over the quality and accessibility of services, especially on socially important but unprofitable routes. The study found that the regularity of local passenger transport is unsatisfactory. An analysis of 110 routes in the city of Berezne, Rivne Oblast, showed that only 40% of them comply with the regularity standard, indicating a systemic problem. The reasons for this situation are not only economic factors but also the outdated material and technical base of carriers. To partially solve the problem of fleet renewal and ensure public mobility, it is proposed to integrate school buses purchased under the state program «School Bus» into the passenger transport system. The program, which is part of the "Made in Ukraine" policy, provides for co-financing the purchase of buses from state and local budgets. As of September 2024, 13 regions have purchased 219 buses under the program for a total of UAH 760 million. However, the use of school buses for non-designated purposes (for example, for transporting people not involved in the educational process) is a violation. The article emphasizes that in a state of martial law, it may be possible to temporarily expand their use for transporting IDPs or other community needs, but this requires proper documentation and accounting. School buses comply with high technical standards (DSTU 7013:2009) and have special equipment that makes them safe. The financing of their transportation, in accordance with the Law «On Education», is the responsibility of local councils. The study highlights the potential for integrating school transport into a broader public transport network, which can be implemented on a PPP basis. This will optimize the use of existing rolling stock, especially in rural areas where there is a lack of regular routes. Examples of flexible volunteer transport models in communities not served by scheduled buses confirm the effectiveness of innovative approaches. Thus, to modernize passenger road transport in Ukraine and ensure citizens' constitutional right to freedom of movement, the development of public-private partnerships is crucial. This mechanism, which provides for the interaction between communities and businesses, is an effective tool for attracting resources, implementing the latest technologies and management experience, in particular, through the rational use of new buses purchased under the state program «School Bus».
ARTIFICIAL INTELLIGENCE AS AN INNOVATIVE TOOL FOR NATURAL CAPITAL MANAGEMENT
Contemporary global challenges-including population growth, industrialization, urbanization, and escalating ecological crises-require innovative approaches to natural resource management. Traditional methods are often insufficient due to limitations in data collection, processing, and analysis. Artificial intelligence (AI) emerges as a transformative tool, enabling a transition from exploitative to sustainable resource use. Machine learning and deep learning algorithms allow for comprehensive analysis of multidimensional ecological, climatic, and economic data, identification of hidden patterns, and development of predictive models that improve decision making, minimize ecological risks, and support adaptive strategies under changing environmental conditions. AI can integrate with other digital technologies such as the Internet of Things (IoT), Geographic Information Systems (GIS), and blockchain to enable real-time monitoring, transparent governance, and optimized spatial planning. Practical applications in agriculture, forestry, and water management demonstrate measurable gains in resource efficiency, ecosystem protection, and resilience to climate variability. Nevertheless, AI adoption faces technological, socio-economic, ethical, and institutional challenges, including data quality, workforce transformation, and regulatory gaps. This study examines AI’s current and potential role in sustainable resource management in Ukraine, providing insights and recommendations for integrating data-driven, intelligent strategies into environmental governance, policy-making, and long-term ecological sustainability.
SUSTAINABLE DEVELOPMENT STRATEGY OF A MOTOR TRANSPORT ENTERPRISE: ORGANIZATIONAL-ECONOMIC, SOCIAL, AND MARKETING ASPECTS
The article substantiates an integrated strategy for sustainable development of a motor transport enterprise (MTE) in the context of market transformation, increased competition and the impact of the consequences of military aggression. Motor transport is a critically important sector of the economy. Modern challenges (destruction of infrastructure, technological progress) highlight the need to adapt the MTE development strategy. The aim of the study is to provide a scientific rationale and develop a multi-vector strategy that comprehensively integrates organizational-economic, social, and marketing aspects to enhance competitiveness. The methodology is based on an analysis of the dynamics of the volume of transported cargo and passengers during 2020–2025. The analysis showed a significant drop in the volume of services provided in 2023, which indicates a colossal negative impact of aggression. It was determined that the problems of the evelopment of MTE have three levels: economic, environmental and social. The study used a balanced approach necessary to achieve a balance between economic growth, social responsibility and environmental protection. The key results of the study are to improve the mechanisms for implementing an integrated strategy. Organizational and economic principles require diversification of services and the implementation of IT solutions (in particular, TMS/CRM) to optimize processes. It is advisable to update the rolling stock by attracting "green financing" (credit lines from International Financial Institutions). Social aspects include the development of human capital, since an insufficient level of qualification of employees to work with the latest programs has been established. Continuous training and ensuring safety and psychological well-being are recommended. The marketing component assumes that marketing communications should play a key role. Effective use of digital technologies (SMM, targeted advertising) allows transparently conveying information, which contributes to the formation of the image of an environmentally responsible enterprise and the establishment of partnership relations. The practical significance of the work lies in the possibility of using the proposed integrated strategy of MTE to ensure their long-term and sustainable development. It is proven that only a comprehensive, synergistic approach allows achieving the goals of sustainability and high competitive positions. Prospects for further research are aimed at assessing the effectiveness of the implementation of digital communications.
INSTITUTIONAL FOUNDATIONS OF DIGITAL TRANSFORMATION IN UKRAINE: ANALYSIS OF POLICIES AND PROGRAMS
This article substantiates the critical importance of digital transformation as a key direction in modernizing public administration in Ukraine, especially under the conditions of full-scale military aggression by the Russian Federation since 2022 and the ongoing war since 2014. It identifies the essential role of digital tools in ensuring the continuity of administrative services, access to social services, and mobilization resources during crises. The study highlights the need for a comprehensive analysis of the institutional foundations underpinning the implementation of digital transformation initiatives, focusing on major state strategies such as the «Diia» project and the «Digital State» program. The research investigates the efficiency, advantages, and systemic barriers of these policies, while emphasizing the importance of institutional maturity, legislative frameworks, and strategic planning for sustainable digital development. The article presents evidence that Ukraine’s digital transformation is a systemic process encompassing nearly all spheres of government administration. It demonstrates how innovative solutions like the Diia platform, Trembita system, Prozorro procurement, DREAM project, and the establishment of the Global Government Technology Center (GGTC Kyiv) have significantly contributed to the country’s progress towards a modern digital state. Moreover, it explores practical outcomes of these initiatives, including the digitalization of administrative services accessible to millions of citizens and businesses, the expansion of digital literacy, and the positive economic impact manifested in IT sector growth and increased export of IT services. Furthermore, the study investigates institutional structures responsible for digital transformation, such as the Ministry of Digital Transformation, the State Enterprise «Diia», the National Data Reservation Center, CERT-UA, and the Institute of Digital Transformation under the National Academy of Pedagogical Sciences. The research proves that while significant progress has been achieved, challenges remain, including system fragmentation, regional disparities in infrastructure and skilled personnel, cyber security risks, and legal and regulatory inconsistencies. The article formulates recommendations to enhance digital infrastructure integration, cybersecurity measures, workforce development, and legal frameworks to support automated decision-making processes. The conclusions confirm that digital transformation serves as a fundamental factor for advancing modern governance, especially under unpredictable geopolitical and economic conditions. The article underlines the prospects for future research and development aimed at completing nationwide digital integration, strengthening cybersecurity, fostering regional IT capacity, and refining institutional and legislative support to ensure transparent, efficient, and accessible digital government services. This research contributes to a better understanding of Ukraine’s digital transformation trajectory and offers insights relevant for policymakers, public administration, and scholars interested in digital governance and innovation.
TEAM LIFE CYCLE MANAGEMENT: BASIC MOTIVATION AND IMPACT TOOLS
Today, the success of any business is determined, first of all, by its human resources, namely an effective team. The concept of «team» is not synonymous with the term «team» today, because the team has a clear common goal and defined, clear ways of moving to it. Today, the role of a leader-leader who is able to create and develop such teams is growing, where each participant will enjoy work and development opportunities. The complexity of team management is that the team is a puzzle of various personalities, endowed with a huge number of different desires and motives, different sets of internal values, beliefs, beliefs and fears, habits, abilities. The article deals with the concept of «team life cycle», which traditionally contains a certain list of stages with their features. However, in order to use this model in practice, it is necessary to clearly understand what management actions and tools should accompany each stage in order to successfully move to the next level. The author analyzes the features of each of the stages and proposed the most relevant management tools that are effective for each stage. The use of such tools will allow and without any conflicts to go through all stages of the life cycle. After all, a developed team with a healthy internal atmosphere is more successful with work tasks that allows you to unload the manager and move to a more progressive and modern style of management, using coaching and delegation of powers.The Takman model is a natural process of developing relationships in the team, and a well – created group will gradually pass all its stages. The team members involved and motivated will be more likely to perceive the changes, will be innovated and promoted the organization. They are also better adapted to the study of new skills and technologies necessary for navigation in the business environment. Based on this, the modern manager should also have an effective motivational management tool, skillfully using it depending on the goals of the life cycle stage and creating a complex motivational system, getting into which team members become one. It is the motivational management that helps to develop the quality teams necessary, in agreement with individual goals for the purpose of organization, thereby contributing to the development of organizational culture. In addition, motivational management plays a key role in maintaining and attracting employees.
FORMATION OF SOCIO-ECOLOGICAL AND ECONOMIC PRECONDITIONS OF THE EXTERNAL ENVIRONMENT FOR THE DEVELOPMENT OF NICHE COOPERATION IN UKRAINE
The article reveals the innovative foundations for forming socio-ecological and economic preconditions of the external environment for the development of niche cooperation in Ukraine. A systematic approach is presented regarding: the historical reasons for changes in gross agricultural production in Ukraine; the implementation of innovative management functions in agribusiness aimed at developing niche cooperation; the motives for using innovations in niche cooperation for business organization; the characteristics of niche cooperation in small agribusinesses and individual farmers presented through a SWOT analysis; the differences between Industry 4.0 and Industry 5.0 for their consideration in the economy of natural resource use (the basis for sustainable enterprises and niche cooperatives). Among the internal and external factors of Ukraine that positively influence the spread of niche cooperation are: the use of innovative resources and the digitalization opportunities in the context of the global economic vision of «Industry 5.0»; Ukraine’s European integration; the circular economy; the growing demand for local and high-quality products; and the environmental awareness of the population. It has been proven that the development of niche cooperation in Ukraine requires a comprehensive approach to agricultural production based on innovations, taking into account economic, energy, material-technical, and environmental conditions. Agricultural cooperation in Ukraine needs: legal regulation based on the interests of society and communities; deeper institutionalization of cooperation; informatization and the introduction of innovations; as well as scientific support in management, environmental economics, marketing, and other areas. It is substantiated that the basis for the development of niche cooperation lies in key technological directions that combine modelling and data analysis, integrating artificial intelligence for a deeper understanding of natural systems. Niche cooperatives also have greater opportunities in the implementation of the circular economy, which emphasizes environmental friendliness—the use of «clean» energy sources, which in turn enhance the resilience of economic entities and reduce dependence on resource fluctuations.