The restoration of Ukraine's deoccupied territories faces a number of systemic challenges related to the lack of a comprehensive state approach and an excessive focus on selective infrastructure reconstruction. The purpose of this publication is to explore the processes and transformational changes and to justify approaches to the restoration and spatial development of deoccupied territories in the context of new realities and restoration tasks. The article examines the processes and transformational changes in the deoccupied territories and substantiates approaches to their restoration and spatial development in the context of the new realities and challenges of post-war restoration. It focuses on the regulatory and legal requirements for the functioning of deoccupied territories and justifies the need to take into account socio-economic phenomena and processes that are important for making effective decisions on the development of these territories. A methodology for analyzing, evaluating, and justifying decisions regarding de-occupied territories is substantiated, which provides for: structuring the system in terms of five determinants (spatial, economic, social, temporal, managerial) and their interrelationships and interactions. The main transformations that have taken place in the deoccupied territories are characterized using the example of the Novovorontsov, Velykooleksandriv, Kochubei, and Halytsyniv communities. The assessment of the situation and the main transformations of the deoccupied territories was carried out taking into account such integral characteristics as productive capacity, safety and inclusiveness of the environment, social processes and living standards, financial dependence and budget policy, intangible transformations and the consequences of war. Priorities for the development of deoccupied territories have been identified, in particular: inventory and systematization of data, strengthening the stability of the region and organizing environmental safety, developing mechanisms for territorial cooperation, intensifying project work on updating urban planning documentation and developing comprehensive spatial development plans, as well as stimulating economic activity in the territories.
deoccupied territories, deoccupation, Russian aggression, spatial development, post-war recovery, territorial transformations, consequences of war, regional policy
Corruption is one of the greatest threats to the development of society, as it undermines citizens' trust in government bodies, causes significant economic losses, and slows down the implementation of reforms. In Ukraine, the problem of corruption is particularly acute, as its scale affects all areas of life, from public administration to business and social services. However, with the development of digital technologies, new effective mechanisms for combating this phenomenon have emerged. The introduction of digital solutions in public administration makes it possible to significantly reduce corruption risks, make government processes more transparent, simplify citizens' interaction with government agencies, and ensure effective control over financial and administrative processes. The article analyzes digital solutions used to prevent corruption in public service in Ukraine. It examines the main tools of e-governance, including the Prozorro public procurement system, electronic declarations, open registries, and online public control platforms. It outlines the role of open data in ensuring transparency in public administration and minimizing corruption risks. Particular attention is paid to the use of artificial intelligence, automated analysis systems, and blockchain technologies in the fight against corruption. The impact of digital technologies on increasing the accountability of public servants, reducing opportunities for abuse, and improving the efficiency of management processes is examined. The main challenges facing digital anti-corruption initiatives in Ukraine are considered separately, in particular, insufficient digital literacy, the risks of cyberattacks, the low effectiveness of legislative regulation, and resistance from corrupt groups. The prospects for the development of digital solutions in the field of anti-corruption are identified, including the expansion of open registries, the introduction of innovative technologies, and the strengthening of international cooperation in the field of digital security. Recommendations are made for improving digital anti-corruption mechanisms, increasing public control, and improving access to information resources.
corruption, digital technologies, public service, e-governance, local community, anti-corruption mechanisms, digitalization
The state of the environment is assessed based on the dominants of anthropogenic load in the regions of Ukraine. When selecting them, three main aspects should be taken into account: a) compliance with the objectives of the 2030 Basic Principles (Strategy) of the State Environmental Policy of Ukraine; b) the availability of relevant statistical, field, and laboratory analytical data to ensure the accuracy of the research and analysis; c) the environmental assessment parameters should be open to updates and adjustments in accordance with monitoring indicators. The main criteria for selecting the assessment parameters and indicators in this study included their priority and availability in calculations of the environmental situation in the country’s regions and the effectiveness of achieving the strategic goals of sustainable development. The article notes that an effective state environmental policy requires the creation of a modern information and analytical base for research on the state of atmospheric air, aquatic ecosystems, terrestrial ecosystems, waste management, and demographic changes. The environmental assessment is based on four groups of indicators: a) Group A – Atmospheric air; b) Group B – Aquatic ecosystems; c) Group C – Terrestrial ecosystems; and d) Group D – Waste management. An algorithm for calculating component and integral indices of the state of the environment is proposed. Based on the assessment results of the study of the regions of Ukraine in terms of consolidated and integral indices of anthropogenic load and their indicators, the following gradations of the state of the environment are identified: favourable, moderate, satisfactory, and tense. A favourable state is identified in five regions: Zakarpatska, Zhytomyrska, Chernivetska, Volynska, and Chernihivska oblasts. A moderate state is reported in Ternopilska, Hmelnytska, Rivnenska, Hersonska, Kyivska, Cherkaska, Kirovohradska, Ivano-Frankivska, Vinnytska, and Poltavska oblasts. A satisfactory state is typical for Mykolayivska, Harkivska, Odeska, Sumska, Lvivska, and Luhanska oblasts. A tense state is peculiar to the city of Kyiv, Zaporizka, Donetska, and Dnipropetrovska oblasts. The article emphasises that environmental assessment indicators should be open to information updates and adjustments in accordance with future monitorings. An environmental assessment can serve as an informative basis for diversifying regional environmental policy instruments.
atmospheric air, aquatic ecosystems, terrestrial ecosystems, waste, assessment parameters and indicators, state of the environment
During years of full-scale aggression, the education sector has faced enormous threats on a daily basis, such as the complete or partial destruction of institutions, constant danger to the lives and health of those involved in the educational process, disruption of stable learning activities, and the search for sources of funding. All these problems underscore the need to rethink the key priorities for the development of education in the context of martial law and the post-war recovery of the country. These issues need to be addressed on the basis of technological development, in particular the introduction and use of the latest educational technologies (Edtech, short for education technology), which also applies to the regional context in connection with the continued implementation of decentralization reform, taking into account the latest challenges and threats. Information on the ratings of Ukrainian universities compiled by various expert organizations based on relevant education assessment criteria, which fairly broadly represent the regional profile, has been summarized and analyzed, and it has been found that the degree of implementation of the latest educational technologies is a significant factor in the quality of education. Based on an analysis of trends in education, it has been established that in 2025, education will continue to undergo transformations under the influence of technologies that are changing its configuration, primarily artificial intelligence (AI), and therefore the traditional model of frontal teaching is not sufficiently suitable for a society undergoing rapid processes, and therefore skills such as emotional intelligence and communication are becoming increasingly important as machines take over many routine technical tasks. Trends in education development and their interconnection with educational technologies have been analyzed. It has been established that when forming an ecosystem of the latest educational technologies at the level of individual territories and communities, problematic issues arise, which are primarily due to the lack of safe conditions for activities caused by the state of war and compliance with the norms of psychological, physical, informational, and social security of each student. It is argued that a strategic plan for the development of education in each community with a corresponding component of technological support should be mandatory, which will help coordinate budget planning in terms of the targeted and effective use of resources, and community members will better understand the common goal and offer their own skills and abilities to achieve it. The features and prerequisites for the impact of modern educational technologies on the educational process in conditions of increasing uncertainty and crisis situations have been identified. The state of development of educational technologies has been characterized and the factors influencing this process have been identified. Problems in the formation of an ecosystem of educational technologies in Ukraine at the regional level have been identified and proposals for their solution have been developed.
The article examines the prospects for socio-economic development of rural areas in Ukraine in the context of military challenges, globalization transformations, decentralization, and environmental threats. It is determined that the traditional reduction of villages to the function of agricultural production does not correspond to modern conditions and requires a comprehensive approach that combines economic efficiency, social cohesion, and environmental sustainability. The expediency of diversifying the economy of rural areas through the development of food processing, green energy, creative industries, rural tourism, digital services, and logistics is proven. Innovative tools for digital transformation based on the Smart Village model have been studied, which involve the introduction of electronic public services, the development of e-commerce, remote employment, and the use of open data for community management. It has been established that the development of human capital through STEM education, dual programs, professional development, and inclusive practices is a basic condition for competitiveness. The importance of infrastructure modernization and spatial planning as factors in the integration of rural areas into the national and European space has been proven. The priority of “green” transformation has been identified, based on sustainable land use practices, rational water use, support for biodiversity, eco-payments, and the creation of eco-clusters. The role of European integration and international cooperation as a catalyst for financing, knowledge transfer, and the opening of export channels has been explored. The need to develop effective institutional mechanisms—strategic community plans, public-private partnerships, municipal financial instruments, and regulatory innovations—has been established. It has been proven that the operationalization of strategies through the “direction-instrument-expected effect” matrix, combined with systematic risk management, creates the basis for post-war reconstruction, improved quality of life, and long-term sustainability of rural communities.
The article is devoted to the strategic development of the agricultural industry. The purpose of the study is to substantiate a systematic approach to the interaction of strategic priorities of the agricultural sector with directions of human development, which together form strategic competitiveness. The study allowed us to identify five main strategic priorities in the agricultural sector, which include ensuring food security, organizational transformations, taking into account natural changes and a careful attitude to the environment, urban development, and the introduction of innovations. The implementation of these priorities is based on human potential, which, in the context of strategic management of agricultural development, is developed with the aim of mastering certain qualities. Among such qualities, professional skills and high qualifications, which can be formed within the framework of the relevant education system, are highlighted first of all. Organizational transformations require not only professional qualities, but also flexibility and the ability to perform various tasks. The priority, which involves the rational use of natural resources and taking into account climate change, requires the ability to think strategically, to see future benefits and risks arising from the actions of natural factors. The development of rural areas is characterized as the next priority, which, in addition to the above, also requires compliance with and development of certain cultural principles. Innovative transformations are such a strategic priority that requires developing human potential in the direction of creativity, mobility of thinking and the ability to work in conditions of permanent technological and organizational changes. Both strategic priorities and directions of human development do not operate in isolation, they are interdependent. Thus, without innovative development it is impossible to ensure food security in the current conditions, and the introduction of modern organizational forms expand the scope of labor and contribute to the development of territories. In other words, the defined strategic priorities for the development of the agricultural sector form the economic and managerial system, just as the directions of human development - the socio-economic system. The combination and interaction of the two systems is a condition for the strategic competitiveness of agriculture, and as a final result - the strategic competitiveness of the country and its regions.
agricultural sector, farming, innovation, strategic priorities, human development, human potential, competitiveness, strategic development
The article describes the current state of Ukraine's banking system in the context of the ongoing armed conflict, which has significantly affected the macroeconomic environment and the functioning of the country's financial sector. The author focuses on the profound transformations that took place in the structure of the banking system in 2021-2024, in particular, the reduction in the number of solvent banks, the growing role of state-owned financial institutions, and the decline in the share of banks with foreign capital. The author analyzes the dynamics of changes in the ownership structure of banks due to both the withdrawal of weak players from the market and the implementation of the state support policy for critical sectors of the economy. The paper analyzes changes in the structure of banking sector assets, in particular, a decrease in the share of lending to the real sector and households against the background of growing investments in government securities and deposit certificates of the National Bank of Ukraine. This transformation indicates a reorientation of the banking system to support liquidity and finance the state's budgetary needs, which is a response to the increased risks and uncertainty of wartime. The article highlights a set of anti-crisis measures implemented by the National Bank of Ukraine in 2022-2024, including liquidity support, temporary currency restrictions, enhanced monitoring of the financial condition of banks, and the development of macroprudential regulation. The author emphasizes the role of the state in ensuring financial stability, protecting the interests of depositors, and maintaining the functionality of the payment system in extreme conditions. A number of key problems threatening the stability of the banking system have been identified: an increase in the share of non-performing assets, concentration of credit risks, restrictions on financing the real sector. The article emphasizes the adaptability of the banking sector, the gradual increase in the deposit base, the introduction of digital technologies and the improvement of risk management systems. It is noted that the further development of the banking system of Ukraine should be based on strategic guidelines that take into account the need to support economic recovery, increase financial stability, expand access to financial services and strengthen confidence in banking institutions in the post-war period.
banking system of Ukraine, financial stability, armed conflict, anti-crisis policy, strategic guidelines
The role of financial services in the development of the regional economy is analyzed, emphasizing their importance as a key element of the overall economic system. Particular attention is focused on the integration of financial institutions into economic mechanisms at the regional level, which helps to ensure the stable functioning of local economic infrastructure and promote its development. Regional financial markets serve as a basis for supporting economic activity, strengthening financial stability, and providing access to credit, which is crucial for the development of entrepreneurship, especially small and medium-sized businesses, as well as for improving the living standards of local residents through opportunities to provide investment for consumer purposes. At the same time, the article discusses important challenges related to the lack of comprehensive statistics and systematic analysis of financial institutions at the regional level. These information gaps significantly impair the assessment of the efficiency of financial processes and create additional difficulties for their proper regulation. Insufficient control and monitoring of financial institutions leads to the emergence of illegal financial structures that are not licensed and operate outside the legal framework. This poses serious risks to the stability of the region's economy, including some threats of fraud and other financial abuse. An important aspect is the need to develop transparent and affordable financial instruments for the general public, small and medium-sized businesses. Given the current economic difficulties of the population, when a large part of it faces limited access to loans, investments or advice, the development of regional financial advisory centers is one of the most effective ways to solve these problems. These centers aim to provide qualified advisory support, educational services, and monitoring of financial institutions at the local level, which helps to reduce financial risks and increase confidence in the financial system. Financial advisory centers play an important role in systematically monitoring financial markets, identifying threats and responding quickly to them, which helps prevent illegal or unfair financial practices.
regional economy, regional markets, sustainable development, financial service, gross regional product, regional financial services market, incentives for the development of the financial services market
One of the effective incentives for the development of Ukraine's national economy is extensive investment in various sectors of production of goods, works, services, construction, and other areas where added value is generated, new jobs are created, etc. The investment attractiveness of local self-government territories plays an important role in this regard. Territorial communities have the right to initiate the creation of industrial parks as an effective tool for investment attractiveness not only of the community itself, but also of the region and the country as a whole. The process of creating industrial parks began in 2014 on the legislative basis of the Law of Ukraine “On Industrial Parks” adopted in 2012, when the first 12 parks were registered at the state level, including the “Riasne-2” industrial park in Lviv. The purpose of the article is to identify trends in the current state of development of industrial parks in Ukraine and to justify the main reasons for removing individual parks from the Register of Industrial Parks that have not started operating in accordance with the concepts and justified goals, objectives, and tasks. The problems of creating and operating industrial parks in Ukraine have been studied, in particular, the insufficient number or complete absence of industrial park participants, which indicates a mismatch between the amount of investment attracted and the jobs created, as well as other advantages justified in the Concepts. The actual achievements of a number of industrial parks in Ukraine from 2014 to the present remain at the level of their inclusion in the State Register of Industrial Parks of Ukraine. At the same time, according to the decisions of the Cabinet of Ministers of Ukraine, some industrial parks have been removed from the Register as those that have not started operating and have not reported. The reasons for the ineffectiveness of creating such parks, the declarative nature of the conceptual justification, as well as the insufficiency of marketing research of local self-government and community territories and the industry component as a real basis for the successful operation of industrial parks in these territories are revealed. Individual approaches are proposed for the analysis and evaluation of territories, communities, and entities that initiate the creation of industrial parks.
industrial park, territorial community, priority industries, concept, management company, investments, investment attractiveness, marketing research
This article substantiates the need to transform the system of analytical cost accounting and product cost calculation, as well as to improve the calculation of profitability formulas and the break-even point, in light of the managerial challenges posed by the circular economy at the micro level. It is demonstrated that traditional accounting approaches, developed within the framework of a linear economic model, do not account for the specifics of resource reuse, recycling, waste processing, and other aspects of the circular economy. Therefore, there is a need to transform accounting procedures to enable the generation of relevant managerial reporting and provide informational support for decision-making aimed at enhancing resource efficiency and achieving the Sustainable Development Goals (SDGs). An improved cost classification is proposed, structured according to the principles of the circular economy, allowing enterprises to more objectively assess the effectiveness of implemented socially responsible initiatives. Using the example of a bakery enterprise, a detailed working chart of accounts was developed for primary and secondary production, taking into account costs related to reverse logistics, sorting, reprocessing, storage, and the sale of products made from secondary raw materials. The article outlines accounting entries that ensure the recognition of business operations within circular business models. A modified profitability formula is also proposed, which considers not only revenues and costs but also alternative income (from recycling, waste utilization, etc.), saved resources, and environmental costs. Additionally, an improved approach to calculating the break-even point is presented, based on a previously adapted cost classification. The practical implementation of the proposed tools will enable enterprises to make informed managerial decisions, optimize costs, manage waste effectively, increase resource efficiency, and contribute to achieving the SDGs at the regional level.
cost accounting, product cost, analytical accounting, managerial reporting, profitability, break-even point, circular economy, sustainable development, social responsibility
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UDC 711.4+364.122.5; JEL R10, R58, R11