https://repository.hneu.edu.ua/handle/123456789/36417 2026-04-15T22:16:08Z 2026-04-15T22:16:08Z Semenenko O. Kin O. Zaitsev O. Tkach I. Kuravskyi V. https://repository.hneu.edu.ua/handle/123456789/36751 2025-06-17T11:48:18Z 2025-01-01T00:00:00Z

Назва: The impact of digital technologies on the defence economy of Ukraine in the context of economic challenges to cybersecurity Автори: Semenenko O.; Kin O.; Zaitsev O.; Tkach I.; Kuravskyi V. Короткий огляд (реферат): The purpose of the study was to assess the impact of cybersecurity and a number of other non-military factors of countries’ resistance to threats on their defence capabilities and to characterise the factors that determine the level of cybersecurity. As a result, the state of digitalisation of the defence economy of Ukraine is characterised through qualitative and quantitative indicators, allowing for the substantial efforts of the state to implement digitalisation and ensure cybersecurity to be noted. It is established that the country’s cybersecurity level was lower than the global average, and the spending on digitalisation in the defence sector was only 0.16% of the total cost of the main areas. In the paper, it is noted that improving the level of cybersecurity in the context of the rapid introduction of digitalisation is a priority for ensuring defence capability because digitalisation creates new challenges for cybersecurity. This is confirmed by regression analysis, which identified a statistically substantial and negative impact of digitalisation and the level of human development on cybersecurity. In addition, the aspects of countries’ defence capabilities that are most affected by the level of cybersecurity are determined using regression analysis. It is discovered that the increase in the cybersecurity indicator per unit caused an increase in military strength by 0.354. Therefore, the impact of cybersecurity on defence economy can be considered substantial. Based on the results of the study, recommendations are formed for Ukraine on digitalisation of the defence economy and improving the level of cybersecurity. The results obtained can be useful for developing strategies to improve cybersecurity in the defence economy in the context of the rapid introduction of digitalisation.

2025-01-01T00:00:00Z Poprozman N. Borkovska V. Korkushko O. Humeniuk I. https://repository.hneu.edu.ua/handle/123456789/36750 2025-06-17T10:30:50Z 2025-01-01T00:00:00Z

Назва: The role of accounting in ensuring the financial stability of enterprises Автори: Poprozman N.; Borkovska V.; Korkushko O.; Humeniuk I. Короткий огляд (реферат): The purpose of the study was to analyse the impact of the settlement accounting system on ensuring the financial sustainability of enterprises in the context of the digital transformation of the economy. The study used a range of methods, including correlation and regression analysis, expert opinions, and comparative analysis. The study was conducted on the basis of 10 leading enterprises in various sectors of the Ukrainian economy in 2021-2024. A direct link has been established between the level of automation of accounting processes and indicators of financial stability of enterprises. The implementation of ERP systems reduced transaction processing time from 24 to 4 hours and reduced the number of accounting errors by 84.6%. Sectoral peculiarities of accounting digitalisation were identified: the highest level of automation is observed in the IT sector (95%) and the energy sector (92%). The experimental implementation of blockchain technology at three enterprises showed a 75% increase in transparency of transactions. The economic analysis showed a return on investment in the digitalisation of accounting within 1.5-2 years, with a 50.3% reduction in operating costs. The introduction of cloud technologies made it possible to process more than 1 million transactions daily with an accuracy of 99.98%. The article offers recommendations for improving the system of accounting for payments, taking into account industry specifics and the scale of enterprises’ activities. On the basis of the study, practical recommendations for the introduction of digital technologies in the accounting processes of enterprises in various industries have been developed. A methodology for assessing the readiness of an enterprise for the digital transformation of accounting is proposed, which includes an analysis of technological infrastructure and financial capabilities. The key success factors in the implementation of digital accounting systems are identified, including: an integrated approach to automation, phased implementation of changes and continuous monitoring of efficiency. Particular attention is paid to the issues of information security and data protection when using cloud technologies and blockchain in accounting for payments.

2025-01-01T00:00:00Z Balayev Rasul Guliyeva Rana Abdullayeva Gulnara Garagozova Aysel Ismayilzada Gulzar https://repository.hneu.edu.ua/handle/123456789/36749 2025-06-17T08:28:05Z 2025-01-01T00:00:00Z

Назва: Promotion of economic zones and business support in industrial clusters: Information, investment and human capital approaches Автори: Balayev Rasul; Guliyeva Rana; Abdullayeva Gulnara; Garagozova Aysel; Ismayilzada Gulzar Короткий огляд (реферат): The study aimed to analyse the specifics of promoting economic zones and providing business support in industrial clusters. To achieve this goal, a sample of the following objects was created: Frankfurt-Höchst Industrial Park (Germany), North Huntsville Industrial Park (USA), the Industrial Cluster and Knowledge Cluster programmes (Japan) and Shenzhen-Hong Kong-Guangzhou (China). The selected clusters were analysed in terms of information exchange strategies, investment attraction and quality human capital. According to the comparative analysis, the key features of effective cluster promotion are the creation of an extensive information network for interdisciplinary cooperation and information exchange, the attraction of investment in human capital development and investment diversification. A synthetic analysis using SWOT analysis, PEST analysis and Porter’s Five Forces model identified the main obstacles to the effective promotion of economic zones and clusters: shortage of human resources or their poor quality; lack of demand for the products and/or services offered in the region where the cluster operates; insufficient understanding of the context of the cluster’s operation, leading to ineffective strategic decisions. Based on the analysis, the following recommendations were made for the effective promotion of economic zones and clusters in terms of investment, information and human resources policy: transition to intensive investment and human capital development practices; diversification of investments, especially in low-income regions with higher priority state budget expenditure items; preliminary contextual analysis to identify public demand for cluster functioning.

2025-01-01T00:00:00Z Onyshchenko S. Yehorycheva S. Karpenko Ye. Vovchenko O. https://repository.hneu.edu.ua/handle/123456789/36748 2025-06-17T08:15:15Z 2025-01-01T00:00:00Z

Назва: Reporting on the sustainable development of Ukrainian banks: Current state, challenges and prospects Автори: Onyshchenko S.; Yehorycheva S.; Karpenko Ye.; Vovchenko O. Короткий огляд (реферат): Given the growing importance of sustainable development and Ukraine’s integration into the European economic area, high-quality and comprehensive sustainability reporting is critical for the banking sector. The study aimed to assess the completeness of sustainability disclosures in the non-financial reporting of Ukrainian banks, to identify challenges and opportunities for improving the quality of such information to achieve positive effects at both the micro and macroeconomic levels. To achieve this goal, the case study method was used, which involved a comprehensive analysis of the websites of all Ukrainian banks to study their non-financial reporting. An in-depth analysis was conducted to determine the availability and quality of disclosed information on environmental, social and governance (ESG) factors. The study results showed that Ukrainian banks are only beginning to adopt sustainability reporting. The disclosed sustainability information is largely descriptive, lacking quantitative or financial data, and is often heterogeneous and unstructured. Even banks that position themselves as socially and environmentally oriented do not fully disclose sustainability risks or provide comprehensive information in the context of sustainable development goals. Only 35% of Ukrainian banks submit a “Sustainable Development Report” as part of their management report and only 45% of these banks address all ESG factors in the report. It has been demonstrated that, despite significant challenges in complying with the requirements of the Corporate Sustainability Reporting Directive, which remains voluntary for Ukrainian banks, adopting these standards is essential. Doing so will improve the profitability and transparency of banks’ operations, strengthen investor confidence, and create a more stable financial system in Ukraine. The urgent need for Ukrainian banks to take a more proactive and comprehensive approach to sustainability reporting and to prepare for the requirements of the future regulatory environment was emphasised.

2025-01-01T00:00:00Z