http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/3034 Wed, 05 Aug 2026 12:36:10 GMT 2026-08-05T12:36:10Z http://localhost:8585/jspui/retrieve/fdc31e4e-33b0-4a79-bb45-406b6c720818/m19_1.png http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/3034 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 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4483 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 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4458 2026-01-01T00:00:00Z http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4457 Title: Managing Inflation and Price Stability in Volatile Transitional Markets Authors: Parshakov, Valerii; Riabenko, Halyna; Мільман, Леонід Михайлович / Milman, Leonid; Salamin, Oksana; Krasnik, Andrii Abstract: Abstract. The urgency of the study is caused by escalation of inflation instability in transitional economies under impact of global financial, commodity as well as geopolitical shocks, which complicates achieving sustainable price stability. As the institutional capacity of central banks is not strong, monetary policy instruments are sometimes inadequate to reduce inflation volatility. This underscores the importance of exploring how monetary conditions and inflation expectations interact with external factors in such economies. This study focused on inflation processes and its control in transitional economies. The methodological foundation is based on theoretical-analytical and empirical methods with comparative analysis of macroeconomic indicators for 2010–2023 using international statistical databases. The findings show that inflation volatility in transition economies remained higher than average price movements, leading to limited predictability of monetary policy. A rise in interest rates has a cooling effect but does not eliminate inflationary fluctuations in the medium run. We demonstrate that loose anchoring of inflation expectations exacerbates pass-through from world shocks to domestic prices. Inflation is highly sensitive to world commodity price shocks and liquidity swings. The policy relevance is that interest rate policy should be combined with institutional and communication policies to control inflation volatility. Results can be applied by central banks in developing strategies towards price stability under macroeconomic uncertainty. Description: Scopus ; https://www.scopus.com/pages/publications/105042863432 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4457 2026-01-01T00:00:00Z http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4456 Title: Big Data Analytics and Predictive Modelling of Tourist Activity in Ukraine Authors: Tsepkalo, Tetiana; Tymoshchuk, Oleksandr; Гищук, Роман Миколайович / Hyshchuk, Roman; Bielyu, Pavlo; Ostapenko, Yana Abstract: Design/ Methodology/ Approach: The methodological basis of the work is a combination of quantitative and qualitative methods. The study is based on an analysis of official statistical data, digital platforms, social networks, and user search activity for 2018–2025. The sample included more than 120,000 digital records, geotags, and tourist observations, aggregated by monthly time series. Regression modelling, machine learning, spatial geo -analysis, as well as analysis of tourist reviews in social networks. Research Limitation: The study's tourist flow estimates are therefore partially contingent upon the quality and ethical standing of data sources whose limitations may not be entirely visible within the scope of the research, and this represents a structural constraint on the epistemic confidence with which the quantitative findings of this study may be advanced and applied within both academic and policy-facing contexts. Findings: Based on data processing for 2018-2025, key factors influencing the formation of tourist flows were identified: seasonality, users' information activity on the network, transport mobility, socio-economic indicators, and natural and climatic conditions. The built-in forecasting model achieved an average prediction accuracy of 8.4%, exceeding the results of traditional statistical methods by 27%. Practical Implication: The research demonstrates the feasibility of implementing Big Data technologies. Data analytics for the tourism management system of Ukraine, in particular, the creation of a National Tourism Analytics System for monitoring, planning, and developing regional destinations. Social Implication: The use of Big Data in forecasting tourist flows improves the efficiency of tourism infrastructure management, supports the development of regional tourism, and ensures a more balanced distribution of tourist flows among destinations. This is especially important for Ukraine in the context of the tourism industry's post-crisis and post-war recovery. Originality / Value: The scientific novelty of the study lies in integrating machine learning methods, social network analysis, Google Trends search activity, and geoanalytics into a single model to forecast tourist flows in Ukraine amid digital transformation and post-war recovery. Description: Scopus ; https://www.scopus.com/pages/publications/105043348075 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4456 2026-01-01T00:00:00Z