Kyiv National Economic University named after Vadym Hetman

Photonic and superconducting platforms are at the core of modern quantum technologies. However, most existing superconductors are opaque and highly absorptive. Indium-tin oxide (ITO) films reduced by electrochemical intercalation provide a promising solution for tunable superconductivity and transparency in the visible, NIR, and mid-IR optical regions. Understanding the mechanism of electrochemical reaction at the ITO surface and the dimensionality of the emerging superconducting state is a crucial step in developing devices that utilize the interaction of electromagnetic waves with a quantum state. Here we studied three routes to tune the charge density in ITO films, that might lead to the emergence of the superconducting state: doping with heterovalent atoms; electrochemical intercalation; and synthesis of oxygen-deficient ITO films. While the first does not show superconductivity at any level of doping, the second induces two-dimensional superconductivity at the ITO surface, and the third route creates three-dimensional superconductivity in bulk.

Macro-financial stability plays a crucial role amidst global crises and can significantly impact the economic security of European Union members. It is crucial to have sufficient resources to address macroeconomic challenges since economic vulnerability can worsen risks, threats and instability, ultimately resulting in greater inequality. The article aims to investigate the influence of EU macro-financial stability on the economic security among EU member states with different development levels. Indicators that serve as the foundation for assessing the Macroeconomic Imbalance Procedure (MIP) have been chosen for studying the economic security of advanced, emerging, and developing economies within the EU. Studies utilizing correlation and regression analysis have revealed an interconnection between the EU’s macro-financial stability and its member countries’ economic indicators. This correlation is found to be significant regardless of the country’s level of development. The findings highlight the vulnerability of national economies to macro-financial shocks within the EU and the potential adverse effects on the economic security of member countries. Insights into the impact of macro-financial stability on economic security help identify destructive trends and risks arising from macro-financial destabilization, proving beneficial to EU members and countries aspiring to EU membership. The novelty lies in establishing the link between financial stability and economic security of EU member countries at the macroeconomic level, regardless of their development level, and elucidating potential consequences of macro-financial destabilization on economic indicators.

Purpose. The purpose of the work is to analyze the phenomenon of erroneous procedural action committed by the appellate court, to determine the ways of its correction, to study the analogy of the procedural law regarding procedural errors and their impact on the powers of the court that committed the procedural error, to study the consequences of the procedural error. Methodology. The methodology includes a comprehensive analysis and generalization of the available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific knowledge were used during the research: terminological, logical-semantic, functional, systemic-structural, logical-normative. Results. In the course of the research, it was recognized that the erroneous opening of the proceedings by the appellate court is not the only error that is foreseen and regulated by the norms of procedural legislation. Applying the analogy of the law to the settlement of procedural legal relations not directly regulated by the procedural law, the appellate court, which made a mistake in assessing the circumstances of missing the procedural term, renewed the missed procedural term and opened appeal proceedings, is obliged to carry out an appellate review of the case. Originality. In the course of the research, it was established that the erroneous extension of the deadline for appeal proceedings and acceptance of the case for appeal consideration is not a reason for closing such appeal proceedings. In such a case, the rule of the procedural law, which regulates similar legal relations, shall be applied. And this despite the imperative method of legal regulation of procedural legal relations. Practical significance. The results of the research can be used in law-making and law-enforcement activities during the administration of justice both by the court of appeal and by courts of other instances.

The paper proves that the wartime New Year's greetings (2022-2024) by Ukrainian President Volodymyr Zelenskyy comprise two main sections: cumulative, creating an image of the state and its citizens; culminating, demonstrating the strength of Ukraine and its citizens to different parties of the military confrontation. In separate texts, the cumulative image is formed in different order depicting the strength of the nation, the state, various groups of people and each citizen from different perspectives. In 2022, the formation of the nation’s cumulative image begins with outlining the Ukrainians’ otherness-unity with passing over to representing Ukraine as a person and a state while characterizing different places, separate groups of citizens and appealing to individuals. Conversely, the cumulative section of the 2023 greetings begins with individualization, which gives way to the image of Ukraine and an appeal to particular groups of citizens. The 2024 New Year's address is marked by a consistent portrayal of the nation from the perspectives of a family, a powerful person, an army, citizens, teenagers, engineers, and the Ukrainian language. The culminating sections of the three greetings vary in addressing different war parties. In 2022, this section presents our country to the world and its citizens in terms of restoring their peaceful life. In 2023, the cumulative result serves as the basis for demonstrating Ukraine’s international victories and verbal resistance to the enemy. In 2024, the cumulative image of the state renders its power to various confronting parties: the whole world, fellow citizens who found themselves on the temporarily occupied territories and abroad, as well as guides the country into the coming year. The paper reveals the leading role of pronouns, verbs, and morphosyntactic constructions in creating the discussed images and effects.

Introduction. The paper is devoted to the scientific and practical substantiation of the basic procedures for auditing the financial statements of a centralized cryptocurrency exchange. Traditional International Standards on Auditing (ISA) are not fully equipped to handle issues such as cryptographic custody, 24/7 market activity, pseudonymous blockchain identifiers, and fragmented regulatory regimes. As a result, audit procedures must evolve to address valuation risks, custody verification, transaction traceability, and reserve confirmation. The purpose of the paper is to develop a technological audit sequence tailored to the operations of centralized exchanges, combining classical audit planning, control evaluation, and substantive testing with blockchain-native techniques like on-chain verification and cryptographic proofs. Results. The paper systematizes the features of audit planning in the digital asset environment, which combines continuous global trade, cryptographic verification mechanisms and a dynamic regulatory landscape A risk-based approach is proposed, which includes an assessment of market volatility, cybersecurity threats, regulatory and jurisdictional requirements for AML/KYC, as well as the risks of storing assets in hot and cold wallets. The algorithm for integrating continuous audit and blockchain analytics is substantiated for operational tracking of high-risk transactions and confirmation of reserves is revealed. A methodology for the combined use of on-chain verification and external depository confirmations is proposed, which increases the reliability of the evidence base and reduces the risk of collusion between the entity and third parties. The procedures essentially describe in detail the random verification of transactions using automated data analysis, confirmation of control over wallets by cryptographic signature of an arbitrary string and a test minimum transaction, as well as the procedure for reconciling internal order books with blockchain records to ensure that transactions are correctly attributed to the reporting period. Conclusion. By integrating ISA-compliant procedures with cryptographic tools and real-time analytics, the model enhances the credibility of audit conclusions and provides a roadmap for standardizing assurance practices in digital asset markets, contributing to investor trust and regulatory compliance in an evolving financial ecosystem.

This study aims to profile the emergent behavioral responses of small and medium-sized enterprises (SMEs) in Ukraine to radical market changes and identify the cause-effect relationships that ensure their resilience through an emergent approach to strategic management. The article analyzes the results of a survey of 500 enterprises within the project “Advisory Support to SMEs in Ukraine Amid the Military Crisis”, implemented by CMC-Ukraine with support from Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ). Data were analyzed using MS Excel and RStudio. The study found that strategic decision-making profiles varied by sector. Grouping responses by functional areas (marketing, operations, finance, HR, digitalization) helped identify emergent strategy frameworks for different company clusters. These best practices were applied in the project “Access to Finance and Support for the Resilience of SMEs in Ukraine”, funded by Deutsche Sparkassenstiftung für Internationale Kooperation, which ran from February to August 2023.

The dialectic of forming a new economy and leading social institutions, such as higher education and the social and labor sphere, is studied, with an emphasis on the co-evolution of their transformation and the prospects for coordinated development. The necessity of revising many existing foundations, concepts, and ideas about the vectors of development of higher education and the sphere of labor and employment is substantiated. The author's own concept of interconnection, interdependence and ensuring the single-vector development of socially significant institutions that are the object of research is presented. The declared study is new in terms of setting tasks and opens up space for further interdisciplinary research, in which the problems of both higher education and the social and labor sphere are considered on a single methodological basis with an emphasis on the common nature of transformations, challenges, tasks, and ways of development.

The article discusses the key problems and prospects for optimizing tariff policy and the system of subsidies in the housing and communal sector of Ukraine. The study focuses on assessing the impact of tariff policy on the financial burden of households, the effectiveness of subsidy programs, and the prospects for introducing digital platforms for administering social support. The author emphasizes the relevance of the issue in the context of economic challenges, in particular, the growth of tariffs for housing and communal services and insufficient targeting of subsidies. The need to improve social support mechanisms, ensure transparency in tariff setting, and stimulate energy efficiency is identified. Particular attention is paid to the analysis of the current state of tariff policy and its impact on social stability. Quantitative and qualitative analysis is applied to study the effectiveness of subsidy programs and mechanisms for their targeted provision. The importance of digitalization of management processes in the housing and communal services sector, in particular, the introduction of the Unified Information System of the Social Sphere, is emphasized. The article outlines promising areas for the development of tariff policy, including the integration of market-based pricing mechanisms, tariff liberalization and the creation of a competitive environment. The materials can be useful for scientists, experts in the field of housing and communal services, government agencies, as well as international organizations dealing with energy efficiency and social policy. Prospects for further research include the development of tariff regulation models focused on social justice and economic efficiency.

The article highlights methodological innovations in the ascertaining and formative stages of research The purpose of the study is to evaluate the outcomes of an experimental study future music teachers. A specially designed choice situation serves as a pedagogical. The pedagogical tool for developing creativity in future music teachers of artistic disciplines used in this study is a specially designed choice situation. The means of achieving the desired results included diagnostics of students’ initial creativity levels, conducting an experimental test based on a system of creative tasks developed from the choice situation classifier. Statistical analysis confirmed the effectiveness of the proposed methodology. The criteria for monitoring the development of creativity in future educators were established, and the effectiveness of the methodological innovations was evaluated through tests comparing results at the initial and formative stages of the study. Received positive changes in the levels of creativity formation of future teachers of musical disciplines according to all established criteria. The system of students' creative personal qualities that contribute to the formation of their readiness for professional activity was identified and expanded.

Modern computational models tend to become more and more complex, especially in fields like computational biology, physical modeling, social simulation, and others. With the increasing complexity of simulations, modern computational architectures demand efficient parallel execution strategies. This paper proposes a novel approach leveraging the reactive stream paradigm as a general-purpose synchronization protocol for parallel simulation. We introduce a method to construct simulation graphs from predefined transition functions, ensuring modularity and reusability. Additionally, we outline strategies for graph optimization and interactive simulation through push and pull patterns. The resulting computational graph, implemented using reactive streams, offers a scalable framework for parallel computation. Through theoretical analysis and practical implementation, we demonstrate the feasibility of this approach, highlighting its advantages over traditional parallel simulation methods. Finally, we discuss future challenges, including automatic graph construction, fault tolerance, and optimization strategies, as key areas for further research.

This article presents a theoretical generalization and justification of conceptual provisions for the formation of a marketing mechanism for managing the development of the bioeconomy. Its main components and relationships to the management system are analyzed. The essence of the concepts of the “bioeconomy”, “marketing management”, and “marketing management mechanism” is revealed. It has been proven that the bioeconomy is considered the key basis of modern innovative directions for ensuring economic development. It is based on the widespread use of biotechnology and the application of biological renewable resources to produce products and energy, which are the basis for the implementation of bioeconomic processes in Ukraine and characterize the current state of its development. It is established that in modern conditions, the management of enterprises based on the principles of marketing management is of great importance. It is important to study the organization of marketing management as an innovative approach to managing the development of the bioeconomy, which will allow us to achieve optimal economic efficiency and a positive social effect. Primary attention is paid to the study of marketing management as an innovative approach to managing enterprises that are part of the bioeconomy system.

Introduction. In the context of sustainable development, internal audit plays a critical role in ensuring effective business entity management. Modern conditions of globalization and increasing sustainability requirements compel a reassessment of traditional approaches to internal audit. It is no longer limited to evaluating financial statements but has evolved into a strategic management tool that provides a comprehensive analysis of environmental, social, and economic aspects of operations. The conceptual principles of internal audit in the context of sustainable development require new approaches that harmonize internal processes with global sustainability trends. This necessitates adapting internal audit to the new realities of globalization choices, integrating sustainable development into the organization's management system at all levels. The purpose of the paper is to explore the conceptual principles of internal audit in the context of sustainable development, analyze its role in ensuring environmental and social responsibility in business entities, and examine the impact of globalization processes on the formation of modern approaches to internal audit. Results. The paper investigates the conceptual principles of internal audit in the context of sustainable development, particularly its role in ensuring environmental, social, and managerial responsibility within business entities. The significance of integrating sustainable development principles into internal audit is highlighted, as it enables more effective monitoring of compliance with environmental standards, assessment of social risks, and sustainable resource management. The paper argues that internal audit in the context of sustainable development plays a key role in shaping corporate strategy aimed at achieving long-term sustainability and competitiveness in the global market. It is substantiated that the effectiveness of internal audit depends on its ability to adapt existing audit methodologies to the requirements of sustainable development, particularly through the integration of non-financial indicators. The paper also analyzes the impact of globalization processes on internal audit approaches and emphasizes the importance of ethical principles and regulatory requirements in shaping the strategy of sustainable internal audit. Conclusions. Internal audit in the context of sustainable development is a crucial tool for ensuring business entities compliance with sustainable development principles, including environmental, social, and managerial aspects. Further research may focus on developing new methodologies and tools for assessing non-financial risks in internal audit, particularly in the context of sustainable development. Attention should also be given to analyzing the effectiveness of sustainable internal audit in various economic sectors and developing adapted strategies for specific industries such as energy, finance, and manufacturing. Investigating the impact of changes in international regulatory requirements on the practice of sustainable internal audit is also relevant and necessary to ensure alignment with global trends.

This study examines the effectiveness of online services in developing listening skills and enhancing motivation to learn foreign languages among university students training to become future teachers. Using an experimental and longitudinal design, the research evaluated changes in listening comprehension in control and experimental groups through standardized tests, structured interviews, and the Attitude/Motivation Test Battery (AMTB). Results revealed statistically significant improvements in all listening indicators within the experimental group, as well as increased motivation and reduced anxiety levels. A strong correlation between motivation and listening development was observed. The findings suggest that digital tools such as TED Talks and BBC Learning English can effectively support traditional language instruction, especially when integrated with adaptive pedagogical approaches. Future research should explore long-term impacts and the use of immersive technologies in language education.

Global business experience indicates that the concept of logistic management is a popular practice for enhancing the competitiveness of large, medium, and small enterprises. This concept becomes particularly relevant during periods of crisis when businesses need to organize their activities to minimize costs associated with the movement and storage of goods from the initial source to the final consumer (Logistics management as a tool for optimizing business processes of a modern enterprise. Poltava: Yuri Kondratyuk National University «Poltava Polytechnic», pp. 189–193, 2023.). The article establishes that logistics is one of the key components of successful business operations in modern conditions, and its significance cannot be overstated as it encompasses all processes related to the management of material, information, and financial flows from the supplier to the final consumer. It is proven that logistics gains special importance during crises such as economic recessions, natural disasters, wars, or global pandemics. Under such conditions, effective management of logistic business processes becomes not just a potential development strategy but a necessity for every enterprise, as logistics is a key element ensuring the efficiency and competitiveness of companies. Therefore, crisis management in business holds one of the priority positions in the enterprise development strategy. The purpose of this article is to study the theoretical and practical aspects of optimizing business processes in logistics under conditions of crisis management. The main focus is on determining the impact of key factors in the development of logistic activities on the financial and economic state of the enterprise during crises. Moreover, the article demonstrates how the optimization of business processes affects the efficiency of enterprise operations using examples from large companies. In this context, several negative factors affecting the economic state of the enterprise in crisis conditions are identified, and ways to improve such processes are proposed, which will not only help to overcome the negative manifestations of crises but also improve the financial state of the enterprise as a whole.

In the article, the authors presented the results of research on establishing a synthesis of the current mechanisms of engineering and environmental management, taking into account the technological transformation of agrotronics. In their methodological approaches, the authors took into account the possibilities of the production cycle using the innovations of the Fourth Industrial Revolution. The dominant element is the use of artificial intelligence as a resource approach of innovative engineering technology. In addition, the authors consider approaches to the formation of analytics, robotics, mechatronics, automation, blockchain, nanomaterials, materials with memory, cloud technologies, virtual visualization, reality and augmented reality, 3D scanning, agricultural drones, 5G. A certain lag behind agricultural machinery manufacturers in the implementation of these technologies is due to the high cost of conversion, retraining, digitization of processes and is exacerbated by the rapid development of new technologies.

This article explores the potential of integrating biological rhythms, artificial intelligence (AI), and collective synergy to create adaptive work schedules that meet both individual needs and organizational objectives. The paper emphasizes the misalignment of traditional static schedules with natural circadian rhythms, highlighting the negative effects on productivity, well-being, and stress levels. The study aims to demonstrate how AI-driven technologies, combined with biometric data from wearable devices, can optimize work schedules to improve cognitive performance by 20-30%, as evidenced by recent studies. The proposed methodology leverages AI to process physiological and cognitive data, tailoring individual work schedules while ensuring team synchronization through collective synergy. By creating "synchronization windows" for collaborative tasks, AI mitigates the loss of collective efficiency often associated with flexible schedules. The article provides a framework for implementing this model, emphasizing the balance between flexibility and team interaction, supported by technologies such as fitness trackers and machine learning algorithms. The findings underscore the practical value of integrating AI in workforce management, offering organizations a pathway to enhance productivity by 15-20% and reduce employee turnover. This study contributes to the discourse on modern work optimization by bridging individual productivity, technological advancements, and collective efficiency, presenting a dynamic, future-oriented approach to work scheduling.

The modern global landscape is rapidly advancing, driven by the significant potential of information technology, particularly artificial intelligence (AI) systems. Contemporary AI systems can serve as powerful tools in higher education, contributing to the development of innovative educational technologies and teaching methods, as well as acting as knowledgeable assistants to teachers. In this article, we present a range of effective AI tools and outline AI’s technological capabilities in automating routine tasks for educators. A distinctive feature of this study is the inclusion of data from an empirical experiment aimed at assessing educators’ attitudes toward the use of AI in their professional activities and their awareness of AI-based tools. For the first time, we present data from a survey of 205 educators from Ukrainian universities, summarized by specific indicators and criteria.

2025). The relevance of social and environmental commitments for entrepreneurs during wartime: Evidence from GEM Ukraine data. Abstract This study examines Ukrainian entrepreneurs' commitment to social and environmental sustainability during the ongoing war and how their actions align with the United Nations Sustainable Development Goals (SDGs). It assesses the impact of economic, social, and infrastructural challenges on sustainability practices during the war, emphasizing the relationship between crisis management and long-term sustainability strategies. The study is based on the Global Entrepreneurship Monitor (GEM) Adult Population Survey (APS) 2023 in Ukraine. This dataset was collected as part of the GEM Ukraine project and reflects the authors' contributions and leadership role in the initiative. Importantly, these results were not included in the GEM Global Report or other publications, which emphasizes the originality and importance of this study. A regression model examines the relationship between the Index of War Impact (IWI) and corporate attitudes toward sustainability, focusing on social and environmental contributions, awareness of the SDGs, and the visibility of socially oriented companies. The results show that economic hardships significantly drive entrepreneurs to prioritize sustainability efforts, while awareness of the SDGs plays a central role in decision-making. In contrast, the social and infrastructural impacts of war have no significant influence on contributions to sustainability. Entrepreneurs in economically challenged regions show a stronger alignment with sustainability goals, indicating adaptive strategies under crisis conditions. This study provides valuable insights for policymakers and stakeholders to promote resilient and sustainable entrepreneurship in war-affected areas. It contributes to the academic discussion on entrepreneurship, sustainability, and resilience in times of crisis.