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An institutional framework for economic development in Ukraine.
(Університет імені Альфреда Нобеля, 2017) Palladin, A.
The paper discusses the nature and types of institutions, raising the issue of the international involvement to change them. Also, the work addresses the problem of economic institutions in Ukraine. In specific, the author addresses the property rights as a bundle of rights, suggesting the necessary preconditions for their effective exercising. Also, the paper deals with the current state of property rights in Ukraine, illustrating its main deficiencies. Finally, a brief perspective onto the privatization of enterprises in Ukraine is presented.
Assessment of the potential of Ukraine’s economy in the sphere of inclusive development
(Alfred Nobel University, 2025-07-04) Alina Yu. Zhukovska; Oleksandr V. Dluhopolskyi; Tetiana L. Zheliuk; Oleksandr V. Brechko
In contemporary conditions, national economies face numerous challenges and threats, with economic and social inequality being central. These issues provoke extensive discussions on identifying effective mechanisms and tools to mitigate poverty and eliminate discrimination in all its forms. Addressing these challenges requires the practical implementation of the principles of inclusive development within the framework of national economic management. This study aims to analyze the structural components of the national economy’s potential for inclusive development, formulate a methodology for its assessment, apply this methodology to the case of Ukraine, and propose strategies for the optimal utilization of Ukraine’s existing potential in the sphere of inclusive development. The research employs systematization methods, Porter’s model, correlation-regression analysis, and normalization techniques. The findings indicate that the potential of the Ukrainian economy in the domain of inclusive development is still in its formative stage. The study reveals that the most significant contributors to the development of this potential are: production potential (GDP per capita: 0.561947), financial potential (the proportion of state budget expenditures on social protection and security: 0.07946), investment potential (gross national savings: 0.077749), digital potential (the proportion of individuals using high-speed Internet services: 0.040381), and institutional potential (perception of corruption in the public sector among business circles and experts: 0.053032). Conversely, the elements with the least impact on inclusive development include innovative potential (the proportion of GDP spent on research and development: 0.000843), labor potential (unemployment rate: 0.001797), scientific potential (number of research and development organizations: 0.002018), and human potential (literacy rate: 0.001266; average years of education: 0.00186). The study identifies several negative trends that hinder inclusive development in Ukraine. These include labor, demographic, and human potential, which are affected by high levels of migration and internally displaced persons; infrastructural potential, weakened by the destruction of infrastructure due to armed conflict; and institutional potential, characterized by pervasive corruption. Based on the assessment of Ukraine’s inclusive development potential, the following strategic directions are proposed to enhance its utilization: promoting the development of the ‘silver economy’ and digital economy; integrating inclusive approaches into the public administration system, healthcare services, and the entrepreneurial sector of the national economy. This research contributes to the theoretical and practical discourse on inclusive development by providing a robust methodological framework and strategic recommendations for enhancing national economic potential in alignment with inclusive development goals.
Bibliometric analysis of the concept of consumption in sociological studies
(Університет імені Альфреда Нобеля, 2025-01-07) Хайреттін Зенгін; Яшар Суверен
У цій статті представлено бібліометричний аналіз наукових досліджень споживання з 1975 р. по теперішній час. Дослідження було проведено, щоб визначити тенденції в публікаціях про споживання, зрозуміти мережі та окреслити майбутні напрямки досліджень. У цьому дослідженні також оцінювали вплив і важливість дослідників і конкретних академічних публікацій за допомогою різних бібліометричних інструментів, таких як картографування цитування та мережі співавторства. Методологія дослідження також виявила міждисциплінарну співпрацю та можливості для подальших досліджень на основі даних авторства/дослідницької мережі. Нарешті, тут також висвітлюються переваги використання бібліометричного аналізу під час вивчення споживання в цілому. Аналізуючи соціологічні публікації, що стосуються публікацій про споживання, ми сподіваємося передати критичні теми, які переважають у цій галузі, одночасно визначаючи нові шляхи для продовження досліджень і спільного інтересу між дисциплінами до майбутньої роботи. Аналіз, представлений у дослідженні, базується на вивченні 1528 публікацій, опублікованих у період з 1975 по 2022 рік, за допомогою бібліометричних методів. У цьому дослідженні використовувалися дані з бази даних Web of Science і порівняльний аналіз за допомогою Google Scholar. Висновки показали значне зростання споживання протягом досліджуваного періоду. Зрозуміло, що більшість публікацій були статті, написані англійською мовою. Хоча дослідники, орієнтовані на соціологію, роблять свій внесок у цю сферу дослідження, міждисциплінарні підходи також є критичними. Дослідження полягає в тому, що дослідження поведінки споживачів залишатимуться важливими в майбутньому. Імовірно, з’являться різні теми, такі як стале споживання, цифрові звички споживачів, задоволеність і щастя клієнтів, вплив технологічних розробок на моделі споживання та те, як різні культури та групи по-різному споживають.
BLOCKCHAIN INNOVATIVE TECHNOLOGY AS A COMMUNICATION BASIS FOR THE DIGITAL ECONOMY FORMATION
(Університет ім. Альфреда Нобеля, 2020) SHVACHYCH, GENNADY; KHOLOD, OLENA; BUSYGIN, VOLODYMYR
У статті наведено аналіз використання технологій розподіленого реєстру (блокчейн) в різних сферах економіки, фінансів, а також соціально-економічного життя суспільства. Показано, що технологія блокчейн останнім часом викликає безперечний інтерес. Наголошується на тому, що технологія блокчейн є однією з найбільш обговорюваних тем у галузі розвитку цифрової економіки, а увага до цієї технології найближчим часом буде лише зростати. Показано, що на цей час не існує стандартів і правових відносин використання такої технології. З цієї причини деякі серйозні учасники ринку об’єдналися в консорціуми для створення стандартів щодо практичного впровадження і використання цієї технології. У статті аналізуються питання, які стосуються передумов появи технології блокчейн, наводиться її визначення як багатофункціональної інформаційної системи, призначеної для обліку різних активів. Здійснено аналіз значних переваг цієї технології. При цьому розглянуто її недоліки, які на сьогодні ще не усунуто і які потребують окремого дослідження. У статті розкрито перспективи застосування технології блокчейн у різних сферах економіки, фінансів, а також аналізується використання цієї технології в інших сферах життєдіяльності, не пов’язаних з економікою. На основі проведеного дослідження визначено перспективні напрями розвитку технології в Україні та за кордоном. Однак у кожному окремому випадку необхідно встановлювати доцільність, оцінювати ризики, стежити за безпекою, готувати кадри. Обґрунтовано можливість підвищення ефективності функціонування підприємств шляхом використання блокчейну разом з іншими ресурсами підприємства.
Complexity of selling products and services for cryptocurrencies
(Alfred Nobel University, 2025-07-04) Tetiana Yarotska; Oleksandr Yakushenko
Introduction. Cryptocurrencies are gaining popularity among individuals, businesses, and f inancial institutions. They are used for various purposes, particularly to pay for goods and services. Selling goods and services for cryptocurrencies can help companies attract new customers, increase sales, expand market share, and more. This article explores whether cryptocurrencies today function as a means of payment similar to fiat money, and examines the risks faced by companies that accept cryptocurrencies for goods and services. While cryptocurrencies are approaching the fulfillment of the economic functions of money, they have not yet fully reached this level. Nonetheless, in many countries, cryptocurrencies can be used to pay for goods or services, exchanged for other currencies, and more. In Ukraine, some companies sell household appliances, tickets, fuel, and other goods and services for cryptocurrencies. Problem Statement. Cryptocurrency developers emphasize that it is an alternative, private form of digital money that is not issued by national governments or controlled by financial intermediaries such as banks. The National Bank of Ukraine notes that the complex legal nature of cryptocurrencies prevents them from being recognized as cash, foreign currency, electronic money, securities, or a monetary surrogate. Cryptocurrencies offer certain advantages over traditional money, such as reducing transaction costs. However, transactions involving cryptocurrencies also carry inherent risks. Purpose. The study identifies the main approaches to organizing the sale of goods and services for cryptocurrencies. Additionally, the article aims to identify the risks associated with the sale of goods and services for cryptocurrencies and outline ways to minimize these risks. Materials and methods. We employed various research methods, including historical and legal methods, which involve the study of the legislative framework surrounding cryptocurrency transactions, as well as the empirical method, which investigates different practices of selling goods and services for cryptocurrencies. This approach also helps in identifying the risks companies face when engaging in such activities. One of the primary risks associated with cryptocurrency transactions is significant fluctuations in their exchange rates, which can result in economic losses in the event of a sharp devaluation. To better understand the nature of the risks associated with using cryptocurrencies, we conducted a statistical analysis of fluctuations in the Bitcoin exchange rate and built a correlation model with other market indicators, such as the Nasdaq Composite index and the exchange price of silver, for the period from March 1, 2012, to February 29, 2024. Using the Group Method of Data Handling (GMDH), we identified a connection between Bitcoin’s value fluctuations and market indicators that differ in terms of technological orientation (Nasdaq Composite) and investment risk (silver). Results. More and more countries are legalizing cryptocurrencies. In Ukraine, however, legislation regarding cryptocurrencies is still in development, and the sale of goods and services for cryptocurrencies is treated similarly to barter agreements. Depending on market characteristics and the specifics of their business, sellers of goods and services choose between directly selling for cryptocurrencies or using third-party intermediaries. This raises the question of what risks sellers face when accepting cryptocurrencies and how to mitigate or reduce those risks, such as the risk of sharp devaluation. Our model reveals a connection between Bitcoin’s exchange rate and other market indicators, such as the Nasdaq Composite index and the price of silver. However, the potential risks associated with using cryptocurrencies as a means of payment warrant further exploration. The lack of a clear regulatory framework and consistent definitions also introduces uncertainty in cryptocurrency operations. In practice, varying definitions of cryptocurrencies can create additional risks, particularly regarding the taxation of income received in cryptocurrency. Therefore, selling goods and services via intermediaries and converting cryptocurrency into fiat money can help mitigate legal, financial, and tax risks for companies. Additionally, governments play a crucial role in improving the regulatory framework for cryptocurrency transactions.
Contextualizing attitude-intention-behaviour triad with green marketing & sustainable practices: an ISM approach
(Alfred Nobel University, 2025-07-04) Simran Babu; Saroj Kumar Sahoo; Oleksandr A. Zadoia
Purpose: Although the relationship between behavioural intention and certain behaviour is a widely proven fact, the context in which this relationship develops has yet to be explored. Therefore, this study aims to examine the contextual relationship between green purchase behaviour and green purchase intention, customers’ attitudes towards green shopping, customers’ culture, customers’ awareness of sustainable practices, perceived risk, and socio-demographic factors. Research methodology & design: This study followed a qualitative approach, where the contextual relationships of the above-mentioned factors were studied with the ISM (Interpretive Structural Modelling) technique. An extensive literature review and opinions of some experts enabled the authors to establish the contextual relationships among the identified variables/elements. Findings: The major findings indicate that green purchase behaviour is driven by the other aforementioned elements including the green purchase intention and attitude. The socio-demographic variables carry highest driving power, suggesting that these variables form the ground for abovementioned intention and behaviour. Originality: The new structural model based on contextual relationships makes a significant contribution to the existing theories and concepts related to the attitude-intention-behaviours triad. Practical & social implications: A clear understanding of the aforementioned triadic relationship can provide innovative pathways for marketing strategies, with maximum consideration for the economy and society at large. The newly developed model also provides strategic inputs to the public planners for sustainable practices in the society. Limitations & Implications: Empirical testing of the model with psychometric properties can provide wider applicability of this study.
Culinary richness of the Subcarpathian region
(Університет імені Альфреда Нобеля, 2019) Bienia, B.; Krochmal-Marczak, В.; Górka, M.; Dykiel, M.; Sawicka, B.
History, culture, environmental conditions, tradition, agricultural production of Subcarpathian made it a great region of culinary richness. It is here that meals are made with a far-reaching tradition associated with various rituals, festivals and customs that used to be celebrated in the countryside. Diversity in this region’s culinary heritage can be seen in the list of traditional products maintained by the Ministry of Agriculture and Rural Development. The aim of this study is to present the richness and culinary diversity of Subcarpathian region on the example of products included in the List of Traditional Products.
Culinary richness of the Subcarpathian region
(Університет імені Альфреда Нобеля, 2019) Bienia, В.; Krochmal-Marczak, В.; Górka, M.; Dykiel, M.; Sawicka, B.
History, culture, environmental conditions, tradition, agricultural production of Subcarpathian made it a great region of culinary richness. It is here that meals are made with a far-reaching tradition associated with various rituals, festivals and customs that used to be celebrated in the countryside. Diversity in this region’s culinary heritage can be seen in the list of traditional products maintained by the Ministry of Agriculture and Rural Development. The aim of this study is to present the richness and culinary diversity of Subcarpathian region on the example of products included in the List of Traditional Products
Culture as a factor in the development of the productive capacity of Ukrainian regions
(Alfred Nobel University, 2025-07-04) Svitlana L. Shults; Olha A. Voitenko
Amid the rapid changes in the global economic landscape, economic productivity remains a critical concern for nations worldwide. Understanding the factors that influence overall productivity or its components is particularly urgent for Ukraine’s regions. This research is essential for ensuring the stability and sustainability of the state’s socio-economic system. The cultural sector, a long-recognized driver of productivity, plays a dual role. It is both a significant economic sector, contributing to GDP and regional GDP, and a complex, multi-structured phenomenon that directly and indirectly influences personal productivity. Understanding the role of the cultural sector in shaping the productive capacity of regions in 2021 is crucial for comprehending the pre-war situation and identifying potential development directions for the sector. This understanding is vital for the post-war reconstruction of Ukrainian territories. The study’s main hypothesis posits that cultural factors influence the total factor productivity (TFP) indicator in Ukraine’s regions. The model includes several indicators of the cultural environment and the economic impact of culture in the country: the share of cultural heritage sites per 10,000 people, the share of household expenditure on cultural goods and services within the overall expenditure structure, the share of those employed in the cultural sector within the regional employment structure, and the share of cultural sector enterprises in the total number of enterprises in the region. Territorial disparities are observed across all indicators, highlighting the heterogeneity of Ukraine’s cultural landscape. The dependent variable in the model is regional TFP. Regression analysis revealed that the share of those employed in the cultural sector within the overall regional employment structure has a statistically significant impact on the TFP indicator, with a coefficient of determination of 0.48 and a p-value for the F-statistic of 0.0108 in the model. The influence of employment in the cultural sector can be attributed to the fact that work in this field requires highly qualified workers, involves innovation and knowledge diffusion, creates products with high added value, and is part of the creative economy. Therefore, increasing employment in this sector will positively impact overall labor productivity in regions and contribute to economic growth as a whole. The lack of statistically significant influence from other indicators requires further investigation. It is important to note that, in the context of war, the cultural sector remains a vital socio-economic resource for Ukraine. Supporting this sector, even in these challenging conditions, is crucial. In this regard, numerous international organizations that have launched various aid initiatives, including programs to support Ukrainian artists, preserve cultural heritage, and implement cultural and artistic projects, will have a positive impact.
Defining a valid consumer tasting methodology for vodka market research: economic impact and assortment optimization
(Alfred Nobel University, 2025-07-04) Melikh О.О.; Kalmykova І.S.
To gain a more comprehensive understanding of their products and instill confidence in successfully launching them in the market, producers need a deep understanding of consumer behavior. A product’s success in the market depends not only on consumer preferences but also on repeat purchases. The product must satisfy consumers to influence their purchase decisions. Therefore, it is crucial that marketing research on consumer preferences focuses on both sensory and hedonic appeal from the consumers’ perspective. All consumer-oriented tests, such as consumer tastings, rely on subjective product perception and have an affective nature. Thus, obtaining reliable and effective results from consumer tastings is of significant scientific interest. The study of the impact of testing procedure parameters on the accuracy of vodka consumer tasting results is especially relevant, given the specific attributes of this strong alcoholic beverage and the limited number of marketing studies on the vodka market. An analysis of the information sources revealed that the accuracy of consumer tasting results depends on whether the methodology is designed with the specifics of the product being evaluated in mind, particularly whether the testing procedure parameters are rationally selected. These parameters include the number of samples, the order of sample presentation, the number of attributes to be evaluated, and the number of points/categories on the hedonic scale, among others. This research aims to propose a valid methodology for conducting consumer vodka tastings with rationally selected parameters, within the framework of marketing research focused on consumers’ purchase intentions. Marketing Study No. 1 (300 respondents, 70% men and 30% women – vodka buyers at least once a month in the mid-price segment) was conducted through consumer tastings of four Ukrainian vodka brands in the mid-price category. The methodology involved sequential monadic «blind» testing, with interviews conducted at a central location using a developed questionnaire. Respondents evaluated 12 attributes of the vodka samples on a 5-point scale. Each respondent tasted all four samples sequentially, evaluating each sample against the other three. The results of Marketing Study No. 1 showed significant variation in respondents’ preferences for vodka brands and purchase intentions, which can be explained by the irrationally selected testing parameters that distracted respondents and caused receptor fatigue. Marketing Study No. 2 was conducted under the same initial conditions, except for the tasting methodology, which involved comparative «blind» testing of three Ukrainian vodka brands, as well as fewer evaluated attributes (five) on a 3-point scale and simultaneous presentation of the samples. The results of Marketing Study No. 2 showed a clear correlation. To confirm the validity of the chosen testing methodology, Marketing Study No. 3 was conducted – a tasting of three different Ukrainian vodka brands, different from the previous ones, where the results of expert tastings (sample size – 15 trained experts) aligned with the results of consumer tastings (sample size – 80 lay respondents). The studies showed that the most effective methodology for vodka consumer tastings is comparative «blind» testing. This is explained by the fact that, due to the rational selection of testing parameters, individual-level sensory perception of the strong alcoholic beverage is more accurate, providing better attribute evaluations and a clearer link with consumers’ purchase intentions. For accurate results in consumer tastings, it is necessary to: present samples simultaneously to allow comparison; limit the number of samples to three; ensure that the attributes of the vodka being evaluated are clearly defined, non-redundant, and kept to a minimum based on research objectives; and reduce the number of hedonic scale categories to three. Further research is planned to explore methodological approaches to conducting vodka consumer tastings and to develop recommendations for marketers on best practices when experimental conditions vary in sample size, sample differences, and product complexity. The economic aspect of the study lies in the fact that understanding consumer preferences and the accuracy of product evaluation can significantly impact the effectiveness of marketing strategies and the competitiveness of a brand in the market. Since the vodka market in Ukraine is extremely competitive, accurate data on consumer preferences and correct research methodologies can be key to securing a successful market position and maximizing profitability. The proper choice of consumer tasting methodology not only ensures the accuracy of results but also reduces the risks of failed product launches and financial losses associated with inaccurate consumer forecasts. Specifically, the development of a valid methodology for assessing vodka quality allows producers to more precisely gauge consumer preferences, which is critical for optimizing product assortment, setting prices, and developing effective marketing campaigns.
DIGITALIZATION OF THE ECONOMY AS THE BASIS OF HUMAN CAPITAL POTENTIAL
(Університет імені Альфреда Нобеля, 2025-01-07) Ахмадова А.А.; Рзаєв М.А.; Ісмаїлова Л.Х.; Мурадова Ж.Н.
Цифровізація економіки надзвичайно важлива в епоху глобальних змін сучасного світу. Цифровізація економіки пов’язана з низкою важливих змін, як і попередні технологічні трансформації. Цифрова трансформація сучасного суспільства має великий вплив на зміни традиційного людського капіталу, адже активне застосування цифровізації призводить до інтелектуалізації праці. В умовах цифровізації економіки людський капітал, його розвиток і рівень стають основними факторами економічного зростання та добробуту держави. Нині основними цілями розвитку суспільства є забезпечення економічного зростання та підвищення якості життя. Цього можна досягти через формування нової економічної моделі, яка стимулюватиме розвиток цифровізації економіки. Неможливо забезпечити економічний і технологічний прорив без вирішення проблеми підвищення рівня розвитку людського капіталу. Актуальність теми. Сьогодні країни світу стикаються зі змінами, які характеризуються великими ризиками та можливостями, і ці зміни більш помітні в усіх сферах життя та діяльності суспільства. Нові технології та інноваційні продукти швидко поширюються, існуючі бізнеспроцеси та економічні моделі вдосконалюються. Прискорення оптимізації та модернізації економічної структури, розширення можливостей використання інновацій та цифровізація економіки суттєво змінює якість людського капіталу. Цифровізація економіки має великий вплив на всі соціально-економічні процеси, а також проявляється в розвитку людського капіталу. Тому особливо важливим видається дослідження впливу ролі людського капіталу в умовах цифровізації економіки, що зумовлює актуальність обраної теми. Мета статті. Метою дослідження є обґрунтування необхідності цифровізації економіки та визначення ролі людського капіталу в цьому контексті. Щоб розглянути роль людського капіталу в контексті цифровізації економіки, необхідно пояснити його сутність, значення, основні характеристики та складові елементи. Також вивчити деякі аспекти цифрової трансформації сучасного суспільства, що впливає на зміни людського капіталу, оцінити роль економіки знань та ІКТ, які є її основними складовими, що сприяють прискоренню цифровізації економіки. Враховуючи роль людського капіталу в цифровізації економіки, однією з головних цілей є висунення рекомендацій щодо його розвитку. Методи дослідження. Узагальнення, групування, факторний аналіз, графічний аналіз, порівняльний аналіз, динаміка розвитку, економічна статистика та ін. були основними методами дослідження під час підготовки статті. Наукова новизна. Було розглянуто деякі плюси та мінуси цифровізації економіки, і було визначено, що плюси переважують мінуси. Основним чинником успіху процесів цифровізації економіки є наявність достатньої кількості висококваліфікованих кадрів на відповідних посадах, а також системи підготовки фахівців зі спеціальними навичками для розробки та ефективного застосування інноваційних та цифрових технологій. Найважливішими факторами, що впливають на розвиток людського капіталу, є рівень освіти населення, цифрова грамотність і культура. Для успішного досягнення всіх цих цілей насамперед приділяється увага інвестуванню людського капіталу.
Economic development of Sudan.
(Університет імені Альфреда Нобеля, 2018) Chorna, O.; Al-Naamani, S.; Al-Maskari, S.
The article presents the descriptive analysis of level of economic, political and social development of Sudan according to the global trends. An analysis of the country’s development trends and the dependence of the national market on the global movements of the world economy will provide an important channel for formulating forecasts for the development of the economy of Sudan.
Ensuring the implementation of commercialization strategies for satellite services in the digital economy
(Alfred Nobel University, 2025-07-04) Viacheslav V. Makedon; Liudmyla I. Yarmolenko; Tetiana V. Chumak; Olena Ye. Zaporozhchenko
The article explores the mechanisms and strategies that can be applied at the initial stages of developing a satellite service for its successful market entry and consolidation. The importance of strategic planning is emphasized through the analysis of the technical and economic aspects of the service, which must meet the expectations of potential consumers and demonstrate its competitive potential. The authors consider various commercialization strategies adapted to the needs of digital satellite service developers, taking into account the market’s transition to a service model and online activities. The article also examines approaches to the development and promotion of satellite services, focusing on the need to analyze global market demands, competitor strategies, and the potential of innovative solutions to address specific economic challenges. Developing a technological strategy and implementing it through the management system for bringing satellite services to market is key to achieving high competitiveness and effective pricing at all stages of the service life cycle. The article provides a detailed overview of the management system methodology used to determine these quantitative indicators, with a particular emphasis on integrating strategic planning with operational management. The authors argue that a successful commercialization strategy must be flexible and capable of quickly adapting to changes in market conditions, consumer demands, and technological innovations. Such flexibility contributes to effectively satisfying consumer needs and increasing service efficiency. Particular attention is given to the use of quantitative assessments and analyses to determine sales potential, identify key risks, and consider opportunities for innovative development and the expansion of the market niche for satellite services. The authors emphasize the importance of integrating strategic planning with analytical tools to optimize decision-making, allowing not only the prediction of future trends but also a flexible and timely response to them. The article offers a holistic view of the development and commercialization process of satellite services, highlighting the need for a comprehensive analysis of market conditions, the competitive environment, and the potential for innovation.
Estimation of the effect of taxes and gross fixed capital formation on economic growth of euro area
(Університет імені Альфреда Нобеля, 2019) Lymonova E.
Current paper contributes to identifying the effects of both direct and indirect taxes along with important factor of economic growth – gross fixed capital formation – on economic growth of Euro Area for available period from 2002q1 to 2017q4 in terms of one regression model. In scientific papers that were published in the twentieth century, scientists did not sufficiently consider the effect of changes in tax rates on economic growth. It was assumed that tax policy and different types of taxes have a very significant determinant of growth and investment, but its effect on economic growth was in fact insignificant. A number of studies have examined the relationship between tax rates and economic growth using growth regression models between countries for different periods, but no definite conclusions have been made. Many economists believed that higher taxes have a negative effect on economic growth, but on the other hand, they lead to higher levels of government spending. According to studies, the dominant viewpoint favors indirect taxation and implies a shift in the fiscal burden to indirect taxes, especially on consumption. Low tax rates lead to a decrease in government spending and an increase in the amount of resources allocated in the private sector, which has a positive effect on investment performance. On average, a market-disciplined private sector contributes to a more adequate use of resources than nonmarket political distribution in the public sector. But some taxes have a negative effect on economic welfare. Among them, a special place is occupied by income taxes. And sales taxes do less damage to the economy. According to the study, corporate and personal income taxes are the most harmful for growth, while taxes on consumption, the environment and property are less harmful. In addition, taxes lead to an increase in budget revenues, but increase the overall surplus. The loss in total surplus exceeds tax revenues, which leads to irreparable losses for society. Taxes provoke people to change their behavior. Since the elasticity of supply and demand is a measure of changes in consumer and producer behavior due to price changes, it also determines the degree of market distortion. The greater the elasticity of demand or supply, or both, the greater the total loss of tax. If price elasticity of demand and supply is the same, dead weight loss is low if taxes are low and it grows if they grow. Dead weight loss increases faster than most taxes: the size of dead weight loss grows with the second power of the tax rate. In current research there have been tested the following hypotheses: Hypothesis 1: Tax revenues from direct taxes had negative influence on GDP in Euro Area (19) during 2002q1-2017q4. Hypothesis 2: Tax revenues from indirect taxes had negative influence on GDP in Euro Area (19) during 2002q1-2017q4. Hypothesis 3: Gross fixed capital formation had positive influence on GDP in Euro Area (19) during 2002q1-2017q4. Empirical results have revealed the problem of collinearity between the values of direct and indirect taxes which increases overall significance of the model. The problem of collinearity lies in the common trend which both of taxes share and in the similarity of their summary statistics meanings. Taking into that model demonstrated overall adequacy, we rely on the results of the model. Furthermore, from economic point of view the model confirmed hypothesis 1 and hypothesis 3. Obtained results also confirm the empirical results of previous studies and provide an evidence of the fact that, despite conventional theory according to which taxation contributes to distortions in the market and leads to deadweight loss exceeding budget revenues, differences in taxation structure may lead to different consequences in terms of economic growth. Our research has demonstrated that current trend of shifting tax burden from direct taxes to indirect taxes, indeed, has positive influence in Euro Area.
Evaluating the effectiveness of innovation implementation at transport enterprises under conditions of uncertainty
(Alfred Nobel University, 2025-07-04) Oksana O. Karpenko; Olha O. Kravchenko; Olena M. Palyvoda; Svitlana M. Semenova
In the conditions of economic uncertainty associated with war, the task of developing and applying new approaches to assessing the economic efficiency and feasibility of introducing innovations at transport enterprises has become more urgent. In the presented study, a mental model for the formation of the effects of innovations was developed based on scenarios that describe existing relationships and trends, with the aim of incorporating them into the planning of innovative activities at a transport enterprise using PJSC Ukrzaliznytsia as an example. The authors have demonstrated that, under current conditions, scenario modeling is advisable for forecasting innovative development. Based on the expert survey, a system of scenarios for the implementation of the innovative project was developed: «Innovative growth», «Insufficient demand», «Insufficient supply», «Resource conservation». The study evaluated the potential effectiveness of introducing innovations to improve transport (railway) infrastructure under the «Insufficient demand» and «Insufficient supply» scenarios for PJSC Ukrzaliznytsia. It was calculated that, under the «Insufficient demand» scenario, the efficiency of innovation would be negative but with a tendency towards further growth from -9.4% in 2025 to -11.8% in 2029. Under the «Insufficient supply» scenario, a negative result from the introduction of innovations was also obtained, but with a tendency to decrease from -0.4% in 2025 to -0.1% in 2029, which would lead to an increase in the level of transport demand from 76.81% in 2025 to 89.23% in 2029. It was determined that, under current conditions, the scenario «Insufficient supply» would be more effective as its implementation would ensure an increase in the level of satisfaction of transportation needs through increased funding for the innovative project. The analysis of scenarios showed that it is possible to reduce the probability of unwanted effects by implementing an effective planning system and using modern financing mechanisms for innovative activities of transport enterprises.
Evaluation of the activities of agricultural products processing enterprises in Azerbaijan and directions of their development
(Alfred Nobel University, 2025-07-04) Shohrat İzzat Aliyeva; Zulfiya Mirza Gasimova; Sadagat Yusup Aliyeva; Hijran Rafig Kocharli
Agriculture, as one of the key sectors of economic activity, provides the world’s population with food, raw materials, and various other resources. It is this sector that supplies people with essential products vital for daily existence, including grains, meat, fruits, vegetables, milk, and other food items. Without the agricultural industry, feeding the entire planet would be impossible, and many people would face hunger. Additionally, agriculture serves as the foundation for the production of many goods, such as paper, textiles, plastics, and cosmetics, most of which are made from plant raw materials sourced from this sector. It is clear that agricultural products act as a raw material base for many processing enterprises. Instead of exporting these products as raw materials, utilizing them domestically can make a significant contribution to the national economy. Thus, the expansion of processing enterprises in the agricultural sector will lead to an increase in budget revenues, a higher volume of exports of finished products, the creation of new jobs, and, most importantly, an improvement in the self-sufficiency of the country’s population in essential food products, thereby enhancing food security. All of this demonstrates the significant importance of developing and expanding processing enterprises in the agricultural sector. Relevance of the topic: In a number of dominant countries around the world, agriculture, as an important sector of the economy, not only provides the population with basic food products but also offers other opportunities. Agriculture is one of the main sources of employment. The availability of jobs is a crucial factor for the development of specific regions within a country, contributing to the improvement of economic stability and the standard of living in these areas. Agriculture actively stimulates the development of science and technology, including biotechnology, genetic research, the development of fertilizers and pesticides, and new methods of soil cultivation, all of which help increase productivity and improve crop quality. It plays a crucial role in ensuring global sustainable development, as it is vital for the stable progress of humanity. For example, this may include the conservation of natural resources and biodiversity, which can be achieved by reducing the use of chemicals and water in crop rotation and adopting sustainable farming methods—one of the environmentally friendly production techniques. Therefore, evaluating the current state of agricultural processing enterprises and continuously investigating development directions is one of the main research objectives. The purpose of the article is to determine the role played by enterprises operating in the agricultural sector in Azerbaijan and engaged in the processing of agricultural products in the country’s economy, to evaluate the current state of their activities and influencing factors. Additionally, the article aims to justify the role of the state in the development of these enterprises, review the mechanisms of state support, strengthen competitiveness for the expansion of their activities, investigate the directions for expanding market opportunities, and provide recommendations on all of these aspects. Research methods: grouping, generalization, systematic approach, development dynamics, synthesis and analysis, comparative analysis, factor analysis, economic-statistical analysis. Scientific innovation: The article justifies the need to reveal and evaluate the economic potential of processing enterprises in the agricultural sector in Azerbaijan, with certain methodological principles serving as the foundation. It emphasizes the need to increase the efficiency of utilizing economic potential and develop a strategy for the development of processing enterprises, adopting a systematic approach. It has been determined that the sustainable development strategy of the enterprises studied aligns with the general development strategy of the industry, the region, and the country’s economy as a whole.
Features of business innovation implementation in the EU enterprises in the context of economic instability and resource constraints
(Alfred Nobel University, 2025-07-04) Iryna V. Taranenko; Anastasiia D. Mostova; Hanna V. Shcholokova
In the context of increased instability in the global economy due to the COVID-19 pandemic and the full-scale war in Ukraine, enterprises in different countries face significant resource constraints. Therefore, the implementation of new organizational, managerial, and marketing methods, which are less costly compared to new products and technologies, is of particular importance. The study of the specific features of business innovation implementation in EU enterprises was conducted based on the results of the Community Innovation Survey and the Oslo Manual recommendations. It was found that during the 2020 crisis associated with the COVID-19 pandemic, and in the context of limited funds for financing innovation activities, EU enterprises reduced the implementation of product innovations and, conversely, more actively implemented business process innovations. The most popular business process innovations were related to information processing and communications, as well as organizational decision-making and the management of external relations. In addition, enterprises have been actively implementing business process innovations related to decision-making and human resource management, as well as marketing methods such as promotion, packaging, pricing, product placement, and after-sales service. At the same time, innovations related to new methods of producing goods and services (technological processes), as well as logistics, supply, or distribution of resources, goods, or services, were much less in demand. Based on the CIS 2020 data, the reasons for the hampering of innovation activity by EU enterprises were revealed. It can be assumed that the most important reason for the reduced implementation of new products and production methods by enterprises during the crisis is their desire to reduce costs in the face of resource constraints and lack of funds to finance innovation activities. In turn, the continuous updating of information technologies necessary for successful business, as well as the implementation of less expensive new organizational, managerial, and marketing methods, allows enterprises to compensate for the temporary halt in the introduction of new products and technological processes. It is concluded that new organizational, managerial, and marketing methods can replace product innovations and new production methods during periods of economic instability and crisis. Therefore, these types of innovations can be considered substitutes. Moreover, during times of economic instability and resource constraints, the introduction of less expensive new organizational, managerial, and marketing methods becomes a priority. A comparison of the innovation activities of EU enterprises during the 2020 COVID-19 crisis with those during the 2007-2009 financial and economic crisis led to the conclusion that the trend mentioned above is long-term. This trend should be taken into account when developing an innovation policy for Ukrainian enterprises, both under martial law and during post-war recovery.
Financial resilience of Ukraine under the martial law
(Alfred Nobel University, 2025-07-04) Diana Shkuropadska; Valerii Osetskyi; Nataliia Bondar; Vladyslav Umantsiv
The article analyzes scientific approaches to assessing the financial resilience of a country and highlights the diversity of studies in the selection of indicators and methodologies. Despite the significance of this issue, there is currently no universally accepted, scientifically grounded approach to evaluating the financial resilience of countries. For Ukraine, which is under martial law, determining the level of financial resilience is of particular importance. Developing an adapted methodology for assessing financial resilience, one that takes into account macroeconomic, financial, fiscal, and foreign economic aspects, is essential for ensuring a comprehensive understanding of the country’s financial capacity to withstand external shocks. The analysis of macroeconomic indicators, such as GDP per capita, the GDP physical volume index, and gross fixed capital formation as a share of GDP, along with unemployment and inflation, provides an overview of the overall economic context. Financial aspects, including broad money, the PFTS index, banks’ net margins, and return on assets and capital within the banking system, offer insights into the system’s ability to withstand financial shocks. Fiscal indicators – such as state budget expenditures and revenues, budget deficit, and total public debt – are essential for understanding the state’s financial resilience in managing budgetary resources. Foreign economic factors, including foreign trade, export and import dependence, gross external debt, and international reserves, assess the country’s integration into the global economy and its reliance on international factors. Thus, the integration of these diverse aspects into a single methodology allows for a comprehensive assessment of Ukraine’s financial resilience. Accordingly, Ukraine’s Integral index of Financial Resilience (IFR) was 60% in 2021 (sufficient level), but it dropped dropped to 40% in 2022 (medium level). In 2023, the IFR began to recover and reached 50% (medium), suggesting that Ukraine has started to adapt to the war conditions that contributed to the decline in financial resilience in 2022. Despite this recovery, the IFR has not yet returned to the 2021 level, signaling that Ukraine’s economy is still impacted by factors limiting its full recovery. The proven methodology for the integral assessment of the country’s financial resilience, as demonstrated in Ukraine’s case, is an essential analytical tool for developing strategic directions to strengthen the country’s financial capacity to withstand future shocks. An integrated approach to analyzing financial resilience helps identify vulnerabilities and threats to the country’s development. The methodology is informative, recommendatory, and explanatory. It can be utilized by authorities and academic institutions within their respective competences to assess the country’s financial resilience, enabling informed decision-making.
FINANCIAL SUPPORT FOR FOOD MANUFACTURERS – EUROPEAN AND POLISH FOOD QUALITY SYSTEMS
(Університет ім. Альфреда Нобеля, 2020) BRĄGIEL, ELŻBIETA; ŚLUSARCZYK, BOGUSŁAW; BIENIA, BERNADETTA; BIELAWA, BARTŁOMIEJ; ZYWAR, KARINA; SZELC, PATRYK
In the European Union and Poland, one of the priorities within the framework of the policy of quality and distinguishing food products is to preserve regional traditions and customs. This is realized through European and Polish food quality systems, which aim to protect specific agricultural products and food, including traditional, regional and ecological food. This protection is based on high quality, a recipe that adds authenticity to products, as well as unique and unchanging character. For several years, there has been a growing interest in the European Union and Poland in high quality products with appropriate markings. The aim of the article was to present European and Polish food quality systems and to indicate the possibility of financial support for food manufacturers within the framework of these systems. Participation of Polish food manufacturers in programs for the development and maintenance of the quality of manufactured products and their distinctions is crucial to exist and stay in the highly globalized and competitive market. The geographical location of our country, rich cultural heritage, culinary tradition and an unpolluted natural environment are the advantages that undoubtedly contribute to the development of these systems. The purpose of supporting food quality systems is also evident by the involvement at the level of the Ministry of Agriculture and Rural Development and in activities of individual regions and entities applying for these quality certificates. It can be assumed (by observing the set requirements and reported needs of customers and available financial support options for food manufacturers) that the quantity of reported products within the framework of European and Polish quality systems will grow and be appreciated by customers and manufacturers
Food waste in the world and in Poland
(Університет імені Альфреда Нобеля, 2019) Ślusarczyk, B.; Machowska, Е.
According to the United Nations, 1.3 billion tonnes of food, one third of which would be edible, is being wasted worldwide. In Europe alone, around 89 million tonnes of food are being wasted. 178 kg of food is thrown out per inhabitant of the European Union every year. In Poland annually, according to reports of the Federation of Polish Food Banks, they waste about 235 kg of food per capita, which places Poland in 5th place in relation to food throwing away in Europe. Throughout the country, Poles waste 9 million tons of food. Food wastage is not only referred to as a phenomenal aspect, but also as an economic, social and energy aspect, as well as influencing the environmental aspect. At every stage of the food chain there is a responsibility for food waste, which is why it is necessary to take action to limit these losses.

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