https://repository.hneu.edu.ua/handle/123456789/33864 2026-04-16T13:18:38Z https://repository.hneu.edu.ua/handle/123456789/33946 Назва: Landscape and circular economy as a mechanism of sustainable development in globalisation and digitalisation of the world economy Автори: Gavkalova N.; Martin J.; Shumska H.; Babenko K. Короткий огляд (реферат): The concept of a circular economy is becoming a central component of local and regional economies. Therefore, the purpose of this research was to identify the impact of landscape development and the circular economy on achieving sustainable development goals in the context of globalisation and digitalisation of the world economic system. The following methods were used: system-analytical – to evaluate the details of the structure and functioning of mechanisms of state regulation in the formation and development of the circular economy; categorical and analytical – to demonstrate the theoretical foundations of the formation of a purposeful state policy in the field of development. Digital distribution has great potential for implementing the principles of sustainable development and changing consumer behaviour and outlook in the context of globalisation and digitalisation of the world economic system. It has been studied that the depletion of natural resources creates problems for the future development of industry, providing the world’s population with material goods and quality of life. As a result of the irrational use of nature, the increase in material intensity, and inefficient resource provision, there is a deterioration of the ecological state, the depletion of natural resources, a decrease in the efficiency of enterprises, and a deterioration in the quality of products. Based on the analysis, it is concluded that the idea of sustainable development has emerged as the primary paradigm for social development in the future and that one of the mechanisms achieving these goals is the development of the circular economy because of its connections to processes like the globalisation and digitalisation of the world economy, the stimulation of innovative activity, and the advancement of digital distribution. It is concluded that this can be considered one of the mechanisms for achieving goals. The provisions, findings, and suggestions produced enhance the theory and practice of the development of the closed-loop economy, which is the practical importance of the acquired results. 2024-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/33945 Назва: Digital transformation as an imperative for innovative development of business processes under martial law (Ukrainian experience) Автори: Shveda N.; Garmatiuk O.; Kuzhda T.; Mashliy H.; Yuryk N. Короткий огляд (реферат): Digital transformation in business is becoming a key factor that determines the competitive advantage and viability of modern enterprises in the economic environment. The relevance of the study is of particular importance in light of the importance of ensuring the continuity of business processes in an unstable environment. The purpose of the study was to establish the theoretical, conceptual, and practical foundations of Ukraine’s digital transformation example under martial law and to develop recommendations for improving the development of digital transformation processes. The study employed a mixed-methods approach. The economic and statistical analysis, utilising techniques like data processing and comparative analysis, revealed Ukraine’s inconsistent performance in global digital competitiveness rankings, with areas for improvement identified in future readiness and technological integration. Qualitative methods such as analysis, synthesis, comparison, systematisation, grouping, induction, deduction, and generalisation facilitated a comprehensive understanding of the advantages, disadvantages, and challenges associated with digital transformation in Ukraine, including cybersecurity vulnerabilities and the digital divide. Specifically, the systematisation method allowed careful consideration of the main disadvantages and advantages of digital transformation. The grouping method enabled compiling international rankings based on different criteria over time to identify trends impacting competitiveness. It has been determined that resolving cybersecurity flaws needs to be a primary concern, particularly given the increased threats brought on by the ongoing armed war. Legislative changes, in particular, are thought to be crucial in fostering an atmosphere that is supportive of digital business transformation. It is stressed that knowledge transfer, access to cutting-edge technologies, and best practices in digital transformation can be facilitated via strategic relationships with global organisations, technology businesses, and academic institutions. The study provides practical recommendations for improving digital transformation and identifies the challenges that need to be addressed for the successful implementation of further digitalization strategies in Ukraine. 2024-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/33944 Назва: State institution non-financial asset audit strategy development Автори: Levytska S.; Ostapiuk N.; Tsiatkovska O.; Resler M.; Mykhalska O. Короткий огляд (реферат): The aim of the study was to determine optimal strategies and methods for improving audit activities in the field of management of non-financial assets of public institutions. Audit reports, financial statements of state institutions, the legal framework for audit activities and information on asset management strategies were used in the study. The study results demonstrate that effective and objective control over assets ensures financial discipline, optimises costs and complies with legal requirements. The study discusses the traditional, risk-based and integrated approaches to asset auditing, as well as the importance of an integrated audit approach that considers not only financial indicators but also non-financial aspects that affect the performance of an institution. The real situation in Ukraine is addressed and compared with other countries, namely the United States, the United Kingdom, India, Brazil and Hungary. The study noted that the development of the audit of non-financial assets of public institutions is a complex and dynamic process that occurs on constant changes in legislation and requirements of international standards. In addition, the challenges and problems faced by auditors auditing non-financial assets of government agencies are highlighted. It is proposed to expand the concept of audit effectiveness from the “3E” to the “9E”, which provides a deeper assessment of performance, covering various factors. Based on the study, the key areas of the strategy for auditing non-financial assets of public institutions, including improving the audit system, identifying and managing risks and introducing modern technologies, were formulated. These findings are valuable for auditors, financial managers, civil servants and resource management experts as they provide practical recommendations for improving audit performance and the efficient use of non-financial assets. 2024-01-01T00:00:00Z https://repository.hneu.edu.ua/handle/123456789/33943 Назва: Problems of preparing business financial statements according to international standards Автори: Jafarov E.; Babayev N. Короткий огляд (реферат): The importance of the study stemmed from the necessity to identify ways to enhance the quality and harmonise the financial statements of small and medium-sized firms in Azerbaijan so that they met international requirements. The aim of the work was to analyse the reporting of Azerbaijani small and medium-sized enterprises, as well as to identify significant inconsistencies between the basic concepts and principles in certain sections of international standards, the elimination of which will increase the comparability of the financial data of Azerbaijani enterprises at the global level. The methodological approach was based on statistical data analysis, which was used to study the change in the number of small and medium-sized enterprises in Azerbaijan for 2018-2023; and an analogy method for comparing the qualitative characteristics of financial statements specified in the Conceptual Framework for Financial Reporting to international standards. The main results include: a proposal to adopt indicators of the quality of information in the financial statements in accordance with the characteristics specified in the Conceptual Framework for Financial Reporting; justification of the need to use the initial and fair value methods based on the requirements for assessing the possible, current and discounted value of assets, liabilities, income, and expenses, as well as using simpler approaches to reflect them in financial statements; proof of the need for wider disclosure of information presented in the explanatory notes to the financial statements, which would help improve the quality and usefulness of information on the financial condition of business entities. The findings of scientific research, as well as the conclusions drawn from it, are of practical value to small and medium-sized business leaders, national politicians, and financial statement auditors. 2024-01-01T00:00:00Z