No. 10 (2025): Acta Academiae Beregsasiensis. Economics

View No. 10 (2025): Acta Academiae Beregsasiensis. Economics

ISSN 2786-6734 (Print) ISSN 2786-6742 (Online)

DOI: https://doi.org/10.58423/2786-6742/2025-10

Published: 2025-09-30

Full Issue

Economics and management

Marketing Strategies for the Development of Ukrainian Winemaking

Inna Bezhenar

16-39
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Scientific and Technical Bases for Innovative and Investment Development of Energy Machinery in Ukraine

Vitalii Venger, Nataliia Romanovska

40-58
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Correlation-Regression Analysis Between the Level of Education and Economic Development in Ukraine's Regions

Veronika Hanusych, Peter Solnoki

59-69
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Management of Ukraine’s Energy Security in the Context of Green Transformation

Alona Yevdokymova, Inna Balahurovska, Svitlana Kolosok

70-83
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Assessment of Personnel Efficiency: Methodological Approach and Practical Implementation

Natalia Iershova, Wei REN

84-96
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Decision-Making Algorithm in a Hybrid Holacratic System with Virtual Roles

Hanna Koptieva, Viktor Khabalevskyi

97-107
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Strategic Alternatives for Risk Management of Enterprises’ Economic Activities

Nataliia Korzhenivska, Illya Оsadchuk

108-118
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Activation of International Cooperation of Higher Education Institutions in the Conditions of Globalization and Crisis Challenges

Olena Korohodova, Yuliia Ponomarenko, Nadiia Konovalova

119-132
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Analysis of Digitalization and Innovative Activity of Construction Companies in the Context of Economic Security

Maryna Kravchenko, Fedir Nemyrovskyi

133-145
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Development of Energy Machinery Manufacturing in Ukraine in the Context of the Low Carbon Economy Transition

Oksana Kushnirenko, Oleksandr Bykonia

146-165
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Managerial Mechanisms, Criteria, and Core Determinants of Scientific Systems’ Stability in Times of Crisis: An Overview

Anastasiia Lutsenko, Volodymyr Rodchenko

166-180
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Hybrid Strategic Framework for Ukraine’s Spatial Development: Scenario-Integrated Economic Management Model

Viktoriia Mykytenko, Marharyta Chuprina

181-200
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Scientific and Methodical Approach to Diagnosing Agroindustrial Market Systems Based on Resilience

Oksana Nikisina

201-225
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Digital Transformation as a Factor in Increasing the Competitiveness of Ukrainian Agricultural Enterprises

Mykola Palii, Nataliya Kantsedal

226-239
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Integration of AI Technologies Into the Strategic Management of Metallurgical Enterprises

Anna Pryshva, Lina Artemenko

240-251
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Strategic Management of Digital Marketing Using the Impression Classification

Yuliia Tataryntseva

252-262
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Resource Provision for Communities and the Resilience of Critical Infrastructure

Natalya Chernenko, Yaroslava Hlushchenko

263-275
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Analysis of Factors of the Residential Real Estate Rental Market in Ukraine During the War Economy

Ruslana Shurpenkova, Oksana Sarakhman, Tetyana Kalaitan

276-286
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Accounting and finance

The Accounting System in Ukraine and Forecasting the Trends of Its Development

Olena Boyarova, Yaroslav Haponchuk

287-299
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Accessibility of MTPL Insurance in Ukraine in the Context of Adaptation to EU Standards

Yuliia Verheliuk, Mykhailo Hantsiak, Antonina Boldova

300-313
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Сash-Based and Accrual-Based Accounting in Non-Profit Organizations: a Neo-Institutional Perspective

Olha Vysochan

314-325
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Tax Planning in Foreign Economic Activities of Enterprises: Scientific Interests of Ukrainian Scientists

Oleh Vysochan, Alla Yasinska

326-342
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Public Procurement Under Martial Law: Balance Between Flexibility and Transparency

Dmytro Zakharov, Olha Fedorova

343-358
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Sources of Financing for the Digital Transformation of the Financial System: International Experience and Realities of Ukraine

Yuliia Kovalenko, Sergii Krynytsia

359-378
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Strengthening Financial Security Through Renewal of Institutional Protection of Budgetary and Banking Components

Tetiana Koliada, Yuriy Prozorov

379-392
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Tax liability: Essence, Components, and Ways to Improve Compliance

Vasyl Kuz

393-403
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Income of Athletes and the Multiplicative Effect: SAM-CGE Analysis

Tetiana Moiseienko, Valerii Golyk

404-415
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The Role of Professional Skepticism in Ensuring Audit Quality: Ethical, Cognitive, and Behavioral Dimensions

Nataliia Moskal

416-431
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Modeling of the Enterprise Balance Sheet With the Purpose of Ensuring Compliance with Optimality Criteria

Oksana Nuzhna, Anna Kravchuk

432-440
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Modernization of the Content of the Management Report in the Process of Implementing Sustainability Reporting

Alla Ozeran, Renata Korshykova

441-455
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Business Continuity Toolkit: A Managerial Aspect

Maksym Oliinyk

456-466
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Taxation and Shadowing of the Creative Sector: the Problem of Detection, Assessment, and Regulation

Оlha Osadcha, Denys Niedielko

467-483
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Statistical Analysis of Macroeconomic Factors Affecting the Establishment of Micro and Small Enterprises and Their Impact on Tax Revenues in Ukraine and Transcarpathia

Gabor Pataki, Gabriella Loskorikh, Andrea Husar

484-499
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Adaptation of Accounting and Auditing to the Challenges of the Digital Economy: the Impact of Artificial Intelligence

Nataliia Pryimak

500-515
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Conceptual Model for Implementing Artificial Intelligence in Business Activities of an Enterprise

Volodymyr Rodchenko, Oksana Nesterenko

516-531
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Comparative Analysis of National and International Standards for Accounts Receivable Accounting: The Experience of Ukraine and Foreign Countries

Nataliya Stoika, Viktoriia Makarovych, Nikoletta Pomaskina

532-544
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Evolution of Ukrainian Stock Exchanges: Geographical and Institutional Factors

Stanislav Shyshkov, Diana Shyshkova

545-559
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Financial Stability of Ukraine During the War: the Interaction of Macroprudential Measures and External Financial Support

Tetiana Shpomer, Andrii Fabrychenko

560-580
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Documentary Support for the Design and Delivery of Tourism Products

Liubov Shatskova

581-590
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Legal Status, Taxation, and Accounting Regulation of Farmers 'participation in Profit Distribution: Conceptual Approaches and Practical Implementation

Liudmyla Yaloveha, Svitlana Tyutyunnyk, Maryna Yermolaieva

591-610
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