https://repository.hneu.edu.ua/handle/123456789/102 Thu, 25 Jun 2026 13:07:46 GMT 2026-06-25T13:07:46Z https://repository.hneu.edu.ua/handle/123456789/41034 Назва: Models of interaction between economic development and higher education Автори: Rayevnyeva O.; Ponomarenko V.; Stryzhychenko K.; Brovko O.; Filipova L. Короткий огляд (реферат): Modern trends in the country's economic development indicate an increasing influence of the higher education system on the dynamics of economic indicators. The article is devoted to analyzing and modeling the mutual influence of the country's economic development and the higher education system (HES) in the context of achieving sustainable development goals, taking into account differences in external conditions and opportunities. The main attention is paid to identifying the key indicators and patterns that shape the interaction of the national economy and the higher education system, as well as the development of economic and mathematical models that assess such interaction. A conceptual model of the interaction of HES and the level of development of the national economy has been developed, and a set of research hypotheses has been formed. Based on the dynamic analysis of a set of indices, retrospective trends in the development of economic and educational processes have been studied, and portraits of the development of Slovakia and Ukraine have been constructed. Factors reflecting the relationship between the development of the country's economic and educational systems have been identified; the lag structure and fractal nature of their mutual influence have been proven based on model experiments. The following mathematical tools were used: Granger Causality test - to determine the mutual influence and lags of such influence between the indicators of the national economy and HES; Lagged models are used to determine the relationships between factors; VAR models, impulse response, and dispersion analyses are used to study the degree of strategic interaction and assess the mutual influence of economic development and the HES. The obtained results form the basis for developing government approaches to developing, retaining, and attracting talent for long-term sustainable development and enhancing the country's competitiveness. Thu, 01 Jan 2026 00:00:00 GMT https://repository.hneu.edu.ua/handle/123456789/41034 2026-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/41030 Назва: Управлінський потенціал блокчейн-технологій у розвитку прозорої та сталої взаємодії учасників ІТ-проєктів Автори: Чмутова І. М. Короткий огляд (реферат): У статті розглянуто можливості використання блокчейн-технологій для посилення прозорості, довіри та відповідальності в управлінні ІТ-проєктами, що реалізуються в гібридному форматі. Показано, що розподілений характер проєктної діяльності загострює проблеми фрагментарності комунікацій, нечіткості відповідальності, інформаційної асиметрії та контролю результатів. Доведено, що блокчейн може бути інструментом фіксації рішень, верифікації дій, підвищення підзвітності й координації між учасниками проєкту. Запропоновано концептуальну модель, яка пов’язує умови гібридної роботи, управлінську діагностику, доцільність упровадження блокчейну, управлінські ефекти, проєктні результати та внесок у сталий розвиток організації. Акцентовано, що використання блокчейну має спиратися на реальні управлінські потреби, цифрову зрілість організації та вимоги до захисту даних. Thu, 01 Jan 2026 00:00:00 GMT https://repository.hneu.edu.ua/handle/123456789/41030 2026-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/41029 Назва: The financial implications of digital instrument adoption in Ukraine: regulatory uncertainty and corporate strategies Автори: Litvinov A.; Lytvynov Ye. Короткий огляд (реферат): Introduction. The global expansion of digital financial instruments, including cryptocurrencies, blockchain-based assets, and tokenized solutions, has redefined corporate finance by introducing new liquidity mechanisms and alternative funding channels. However, in Ukraine, a critical disconnect exists between the market potential of these instruments and their actual corporate adoption due to regulatory and structural barriers. Purpose. This study aims to analyze the dynamics of digital instrument utilization within Ukraine’s corporate sector and determine the impact of regulatory uncertainty, specifically the non-enactment of the Law on Virtual Assets, on capital mobilization and cross-border financial flows. Materials and Methods. The research employs an empirical analysis of financial data, specifically comparing cryptocurrency market capitalization with foreign direct investment inflows. A comparative assessment of Ukraine’s regulatory environment and the EU’s Markets in Crypto-Assets Regulation (MiCA) was conducted. To identify risk mitigation strategies, a heuristic selection of information-rich case studies was used, covering venture capital (TA Ventures), blockchain infrastructure (Bitfury, Hacken), and fintech collaborations (Unex Bank-Mastercard). Key Findings. The results indicate that despite Ukraine’s cryptocurrency market capitalization exceeding $106.1 billion in 2024, this capital remains financially inert due to the absence of defined legal norms. Regulatory uncertainty restricts the use of digital assets to lowrisk operational functions rather than strategic financing. The study demonstrates that Ukrainian companies employ jurisdictional arbitrage, relocating high-value operations to stable legal environments to reduce compliance risks and enhance competitiveness in EU markets. Prospects for Further Research. Further research should focus on quantifying the economic impact of regulatory reforms and analyzing corporate strategies for integrating digital instruments within the context of an evolving financial infrastructure. Thu, 01 Jan 2026 00:00:00 GMT https://repository.hneu.edu.ua/handle/123456789/41029 2026-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/41028 Назва: Financial reporting in times of crysis: information gaps and decision-making challenges Автори: Litvinov A.; Anichkin V. Короткий огляд (реферат): This study examines systemic information gaps in financial reporting that undermine the quality of managerial decision-making in volatile environments. Through case analyses of three major enterprises: Astarta Holding PLC (agriculture), JSC UkrSibbank (banking), and PrJSC Kharkiv Tile Plant (industry) we identify critical challenges in financial data quality, timeliness, and relevance under conditions of extreme volatility. Our findings reveal that standardized financial reporting, regardless of the applied standards (IFRS or national accounting frameworks), suffers from significant temporal lags, excessive aggregation, and over-reliance on subjective judgments, particularly in fair value assessments and expected credit loss modeling. These limitations create structural information asymmetries between compliance-oriented external reporting and the granular, forward-looking data required for strategic and operational management. The research highlights three key problem areas: (1) temporal mismatches, where 3-4 month audit cycles render data obsolete in rapidly changing markets; (2) methodological rigidities, where the duality of reporting standards (IFRS/national) and compliance priorities overshadow managerial needs; and (3) integration failures, where financial statements exclude critical non-financial metrics (ESG, operational KPIs) and stress-testing scenarios. These gaps compel managers to maintain parallel internal reporting systems, increasing administrative burdens and risks of data inconsistency. Crisis conditions further exacerbate these issues, as macroeconomic instability and infrastructure disruptions significantly erode the reliability of financial projections. The study proposes a conceptual framework for transforming financial reporting systems to bridge these gaps, emphasizing proactive analytics, automated segmental granularity, and unified information architectures capable of simultaneously meeting regulatory requirements and managerial needs. Enhancing data quality and timeliness is critical for improving decision-making resilience and ensuring sustainable enterprise development in high-stress environments. These findings contribute to the broader discourse on financial reporting in volatile conditions and offer actionable insights for key stakeholders in crisis-affected economies. Thu, 01 Jan 2026 00:00:00 GMT https://repository.hneu.edu.ua/handle/123456789/41028 2026-01-01T00:00:00Z