http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4020 Mon, 05 Oct 2026 20:29:45 GMT 2026-10-05T20:29:45Z http://localhost:8585/jspui/retrieve/8156361a-01a0-4bfa-9d97-26c8a03434e8/m15_4.jpg http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4020 http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4488 Title: Development of sauce technology from fermented plant-based materials for the food industry and HoReCa Authors: Serdyuk, Marina; Bandura, Valentyna; Kolisnychenko, Tetiana; Паламарек, Каріна Вікторівна / Palamarek, Karina; Романовська, Ольга Леонідівна / Romanovska, Olha; Брикова, Тетяна Миколаївна / Brykova, Tetiana; Марусяк, Тетяна Михайлівна / Marusyak, Tatiana; Паращук Анастасія Віталіївна / Parashchuk, Anastasia Abstract: The research is aimed at developing a sauce technology from fermented plant-based materials of various origins for use in the food industry and the HoReCa segment. The objects of the research were fermented legume, grain, pseudo-grain, and vegetable crops, as well as sauces prepared on their basis according to three experimental formulations. The control was a sauce prepared using traditional technology based on boiled chickpeas. Lactic acid bacteria of the species Lactiplantibacillus plantarum were used as biocatalysts during the fermentation of all types of plant substrates. An assessment of physicochemical changes in plant-based materials before and after fermentation was carried out with an emphasis on determining the pH, redox potential, titrated acidity, content of proteins, fats, total carbohydrates, and sugars. A significant decrease in pH was established, indicating the active accumulation of organic acids. At the same time, a shift in the redox potential towards a reducing environment was recorded, which is typical for anaerobic fermentation conditions, especially in samples with a high sugar content. A substantial decrease in the total content of carbohydrates, in particular sugars, was observed due to their utilization by microorganisms. The changes obtained indicate an improvement in the functional properties of plant-based materials after fermentation. The energy value of ready-made sauces based on the selected formulations was determined. It was established that samples from fermented plant-based materials have a lower energy value compared to the control, which is associated with the biochemical degradation of part of the sugars and partial cleavage of organic compounds under the effect of the enzymatic activity of microorganisms. Organoleptic evaluation showed a clear formation of new flavor profiles in sauces from fermented plant-based materials. All variants demonstrated a highly stable and homogeneous consistency. Based on the results of experimental studies, a functional sauce technology from fermented plant-based materials for the food industry and HoReCa was developed. According to the results of economic calculations, all samples of sauces prepared according to the experimental formulation had a higher level of profitability compared to the control. The results obtained confirm the feasibility of producing sauces using the developed technology based on the use of fermented plant-based materials in the food industry and the HoReCa segment, both from the standpoint of technological and functional advantages and economic efficiency.  Description: Scopus ; https://www.scopus.com/pages/publications/105048932838 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4488 2026-01-01T00:00:00Z 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 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4486 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 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4485 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 Thu, 01 Jan 2026 00:00:00 GMT http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/4483 2026-01-01T00:00:00Z