http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/3034 2026-08-25T13:22:12Z http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4486 Title: Empowering Economics Education: Exploring ERP Integration Through Sem in Ukraine Authors: Королюк, Юрій Григорович / Koroliuk, Yurii; Вдовічена, Ольга Геннадіївна / Vdovichena, Olha; Вдовічен, Анатолій Анатолійович / Vdovichen, Anatolii Abstract: The purpose of the paper is to analyze the relationships between digital skills of participants in the educational process, their readiness for digital transformation, and the barriers to technology integration in economic education in Ukraine, with a particular focus on the implementation of enterprise resource planning (ERP) systems. The study also aims to examine how awareness of digital technologies and perceptions of their benefits influence educational outcomes and professional preparedness. Methodology. The research employs structural equation modeling (SEM) to investigate the relationships between key constructs, including technology awareness, perceived usefulness, educational readiness, digital skills, barriers to implementation, readiness for change, and students’ preparedness for professional activity. The empirical analysis is based on a dataset of 256 respondents (ID 1–256) collected through an online survey conducted between May and August 2025 among individuals involved in economic education in Ukraine. The questionnaire was designed to assess respondents’ awareness, perceptions, and readiness to integrate modern digital technologies (AI, blockchain, ERP, RPA, and digital educational platforms) into the training of economic specialists, as well as the availability of technological resources at the university level. The survey included 33 Likert-scale items covering demographic characteristics, professional experience, digital competencies, attitudes toward emerging technologies, access to infrastructure, alignment of curricula with labour market needs, and barriers to technology integration. The instrument provided both quantitative and qualitative insights into participants’ experiences. Results. The findings demonstrate that digital competencies and perceived usefulness of technologies significantly influence readiness for digital transformation and learning effectiveness. Organizational support and systematic user training are identified as critical success factors for ERP implementation. Furthermore, technology awareness and readiness for change mediate the relationship between digital skills and students’ preparedness. The integration of ERP systems enhances practical competencies in business process management and strengthens analytical thinking. Practical implications. The results provide a foundation for improving economic education through the systematic integration of ERP systems into curricula. The study highlights the importance of investing in digital skills development, academic staff training, and institutional support mechanisms to ensure effective technology adoption and alignment with labour market demands. Value / originality. The paper contributes to the literature by offering an integrated empirical SEM-based model linking digital competencies, ERP adoption, and educational outcomes in the context of Ukraine, providing a scientifically grounded approach to modernising economic education and enhancing graduates’ competitiveness in the global labour market. Description: Web of Science https://www.webofscience.com/wos/woscc/full-record/WOS:001839361900011 2026-01-01T00:00:00Z http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4485 Title: Information and Analytical Support of Tax Control in the Context of Digitalization of the Fiscal System Authors: Багрій, Конон Леонідович / Bagrii, Konon; Малярчук, Олексій Васильович / Maliarchuk, Oleksii; Рилєєв, Сергій Володимирович / Rylieiev, Serhii; Євдощак, Володимир Іванович / Yevdoshchak, Volodymyr; Скрипник, Микола Євгенович / Skrypnyk, Mykola Abstract: The research objective is to formalize the cognitive stratified framework of digital fiscal control through the unification of information and analytical tools based on decomposition, topological analysis, and Unified Modelling Language (UML). The study employed the following methods: SWOT analysis of solutions for the digitalization of fiscal tax control systems, decomposition and range analysis of digitalization technologies, topological analysis of digital information and analytical tools, and UML modelling of the framework for the digitalization of fiscal tax control systems. The developed framework is presented as a conceptual and architectural design structure that integrates artificial intelligence (AI)/machine learning (ML) risk stratification, Distributed Ledger Technology (DLT) traceability, autonomous compliance, and P2P interoperability to outline architectural integrity and procedural resilience as intended design properties rather than empirically demonstrated effects. SWOT, decomposition and range analysis, as well as topological analysis supported the identification of a unitary routing logic for risk, compliance, and verification flows that may contribute to fiscal transparency and evasion risk mitigation under subsequent pilot testing. The academic novelty is associated with the systemic identification, decomposition, structured organization, and topological mapping of information-analytical tools of fiscal control, which enabled the formal representation of a cognitively stratified architectural and functional topology of a digital fiscal control framework using UML modelling. Description: Scopus https://www.scopus.com/pages/publications/105046516248 2026-01-01T00:00:00Z http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4483 Title: Accounting for financial costs in electric power companies: the role of accounting in cost optimization Authors: Kulgeiko, Mykhailo; Fomina, Olena; Мошковська, Олена Анатоліївна / Moshkovska, Olena;; Romashko, Olha; Маначинська, Юлія Анатоліївна / Manachynska, Yulia Abstract: The purpose of this work was to study the features of organizing the accounting of electric power companies within the framework of sustainable development. Within the framework of the study, information from the financial statements of companies from the United Kingdom and the United States was analyzed in comparison to the situation in Ukraine. It was concluded that energy companies implemented the ideas of sustainable development by reducing the carbon emission intensity and investing in alternative energy sources. Depending on the capacity of the companies, medium-term investments in green energy could have reached USD 11 billion, as in the case of Duke Energy, or USD 17 billion, in the case of ExxonMobil. Some companies, however, tried to adapt to changes in the energy market by optimizing investments or changing the focus. A reduction in annual investments from USD 7 billion to USD 1.5–2 billion was recorded at Shell, which also increased oil and gas production in response to the instability of the energy market. The redirection of investments was documented at DTEK, which allocated USD 1 billion to the development of critical infrastructure that had been damaged by hostilities. During the study, it was concluded that regardless of the type of costs, the effective managerial and financial accounting involved taking into account economic, environmental, social, and organizational factors. Quantitative and qualitative metrics for such accounting were also proposed, in particular, employee and community engagement, compliance with social standards of the supply chain, carbon footprint intensity, waste management, and so on. Description: Scopus https://www.scopus.com/pages/publications/105045506000 Web of Science https://www.webofscience.com/wos/woscc/full-record/WOS:001823909900005 2026-01-01T00:00:00Z http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4458 Title: Development of the Security Environment: a Conceptual OSINT Model and Management Framework Authors: Franchuk, Vasyl; Melnyk, Stepan; Hobela, Volodymyr; Шупрудько, Наталія Володимирівна / Shuprudko, Nataliia; Tiurina, Nila Abstract: The main purpose of this study is to develop theoretical and conceptual provisions that reveal the essence and mechanisms of security environment development, as well as the role of OSINT and management in this process. The article substantiates the author’s approach to interpreting the management of security environment development. Within this framework, the security environment is understood as a condition of human, organizational, societal, and state activity in which real threats exist and the consequences of their impact or counteraction are manifested. The authors argue that the security environment can be conventionally divided into two levels: unsafe and safe, and propose qualitative criteria for this differentiation. Such division enables understanding of development as an orderly and purposeful transition of the environment to a qualitatively safer state. Accordingly, the development of the security environment is defined as a process of change ensuring its transition to a more secure condition and reproducing its qualitative properties in line with the needs of actors operating within it. The article substantiates that OSINT represents a form of security activity (a technological process) involving the search, analysis, and transformation of open-source information into targeted intelligence. A structural model of OSINT is proposed, consisting of systemic organizational and technological elements and an action algorithm that together form a unified technological process. OSINT is used to obtain targeted information about threats or their sources within the security environment through detection mechanisms. The authors propose a theoretical and conceptual model of OSINT utilization in security environment development and management, integrating the key components of this process. The research contributes to the theoretical and practical understanding of the development of national and global security environments and may be useful for scholars, policymakers, practitioners, and public officials, particularly in the context of the russian–Ukrainian war. Основною метою дослідження є розробка на засадах системного підходу теоретико-концептуальних положень, які розкривають зміст і механізми розвитку безпекового середовища, а також роль у цьому процесі OSINT та управління. У статті концептуально розкрито й обґрунтовано авторський підхід до розуміння й трактування управління розвитком безпекового середовища. У межах цього підходу безпекове середовище розглянуте як стан умов життєдіяльності людини, організації, суспільства, держави та відносин між ними, де мають місце реальні загрози та відображаються наслідки їхнього впливу або протидії їм. Автори статті довели, що безпекове середовище умовно поділяється на два рівні — «небезпечне» та «безпечне», — а також розробили відповідні якісні критерії його оцінювання. Такий поділ є важливим для розуміння сутності розвитку безпекового середовища, яке має змінюватися впорядковано й спрямовано. Відтак розвиток безпекового середовища — це процес змін, які забезпечують його перехід у якісно новий безпечніший стан. Доведено, що розвиток відбувається внаслідок виконання відповідних видів безпекової діяльності та є внутрішньою характеристикою й спрямуванням цього процесу змін. У статті розширене усталене розуміння OSINT як інструмента чи методу розвідки та запропоновано розглядати його як технологію й вид безпекової діяльності. OSINT як технологія поєднує інфраструктуру, компетентності, методи та інструменти, необхідні для пошуку, аналізу й перетворення відомостей із відкритих джерел на цільову інформацію. Запропонована модель структури OSINT передбачає два пов’язані блоки: системні організаційно-технологічні елементи й алгоритм дій, які утворюють технологічний процес. OSINT як вид безпекової діяльності містить механізми виявлення, цю модель використовують для отримання цільової інформації з відкритих джерел. У дослідженні обґрунтовано зміст управління розвитком безпекового середовища. Доведено, що цей процес відбувається шляхом управління видами безпекової діяльності, зокрема OSINT, а розвиток виступає характеристикою та спрямуванням безпекових завдань і заходів. Автори статті розробили теоретико-концептуальну модель використання OSINT у розвитку безпекового середовища та управління ним. Наукова розвідка буде корисна для науковців, практиків, державних службовців та інших суб’єктів безпекового середовища, особливо в умовах російсько-української війни. Description: Web of Science https://www.webofscience.com/wos/woscc/full-record/WOS:001759062400001 2026-01-01T00:00:00Z