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Вісник

Certificate KB №4317 of 20.06.2000, ISSN 2310-8185,
ISSN 2310-8185

ARTICLES IN ENGLISH
IN THE JOURNAL

Contents № ІI (102), 2026

DOI: http://doi.org/10.34025/2310-8185-2026-2.102

Kyryliuk Iryna, Barvinok Nataliia, Krasnomovets Victoriia
GENERATIONAL SEGMENTATION AS A TOOL FOR OPTIMISING DIGITAL STRATEGIES IN THE HOTEL INDUSTRY
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.01

Kyfyak Oleksandr, Kyfyak Vasyl, Shymko Alla
THE USE OF INTERNET MARKETING TOOLS IN HOTEL SERVICE PROMOTION STRATEGIES
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.02

Topalova Iryna
ACCOUNTING AND TAXATION OF FOREIGN ECONOMIC TRANSACTIONS IN THE CONTEXT OF ESG REPORTING: TAX RISKS AND OPPORTUNITIES FOR BUDGETARY INSTITUTIONS
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.03

Shuliuk Bohdana, Snihur Ivan
DIGITAL PROFILE OF UKRAINIAN ENTERPRISES IN THE CONTEXT OF FINANCIAL MANAGEMENT: SECTORAL AND SIZE DIVIDES
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.04

Hryhorkiv Vasyl, Hryhorkiv Mariia
MULTI-CRITERIA IN ECONOMIC AND ENVIRONMENTAL-ECONOMIC SYSTEMS AS A CONCEPTUAL FRAMEWORK FOR MODELING SUSTAINABLE DEVELOPMENT
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.05

Zalizniuk Viktoriia, Dudnyk Ivan
URBAN DIPLOMACY AND INTERNATIONAL TERRITORIAL COOPERATION IN THE SYSTEM OF TERRITORIAL DEVELOPMENT GOVERNANCE
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.06

Diachenko Olha
COORDINATION MECHANISM FOR THE PROTECTION AND RESTORATION OF UKRAINE’S CRITICAL INFRASTRUCTURE UNDER WARTIME THREATS
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.07

Gut Liubov
RISK-ORIENTED APPROACH TO INTEGRATING ESG FACTORS INTO THE MANAGEMENT OF AN ENTERPRISE’S FINANCIAL RESOURCES
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.08

Skrypnyk Mykola, Bagriy Konon, Skrypnyk Natalia
ESG REPORTING AND NON-FINANCIAL DISCLOSURE OF ENTERPRISES: ACCOUNTING AND ANALYTICAL SUPPORT UNDER LEGISLATIVE CHANGE AND EUROPEAN INTEGRATION
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.09

Verstiak Oksana
STRATEGIC MANAGEMENT OF THE RESILIENCE OF UKRAINE’S INTERNATIONAL SUPPLY CHAINS UNDER EUROPEAN INTEGRATION
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.10

Basiuk Tetiana, Kalko Andrii, Yakovyshyna Marharyta
GASTRONOMIC OFFERING AS A FACTOR IN ENHANCING THE COMPETITIVENESS OF RURAL TOURISM ENTITIES IN A REGIONAL DESTINATION
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.11

Zhukevych Svitlana
LIMITATIONS OF TRADITIONAL APPROACHES AND IMPERATIVES FOR SHAPING A NEW PARADIGM OF FINANCIAL ANALYSIS IN THE CONTEXT OF POST-INDUSTRIAL TRANSFORMATIONS
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.12

Humenna-Derii Mariia, Humennyi Petro
ECONOMIC AND ACCOUNTING MODELING OF THE DESIGN AND OPERATION PROCESSES OF WIND POWER PLANT CONTROL SYSTEMS
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.13

Shylepnytskyi Pavlo
WARTIME SECURITY CONSTRAINTS: UKRAINE’S BUDGETARY PRIORITIES AND SOCIAL SPENDING (2019–2025)
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.14

Levytska Svitlana, Osadcha Olha
PROFESSIONAL JUDGMENT OF AN ACCOUNTANT: THE ROLE OF RESEARCH AND COMMUNICATION COMPETENCIES
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.15

Shynkaruk Lidiia, Chemodurov Oleksandr, Vlasenko Tetiana
CAPITALIZATION OF AGROCLIMATIC POTENTIAL IN THE NATIONAL WEALTH SYSTEM: A CROSS-COUNTRY ASSESSMENT
DOI: http://doi.org/10.34025/2310-8185-2026-2.102.16

Contents № IІ (102), 2026

Ukrainian

EDITORIAL BOARD:

Vdovichen Anatolii
- Doctor of Economics, Professor, Director of ChITE SUTE, Editor-in-chief (Chernivtsi city)

Koroliuk Yurii
- Doctor of Public Administration, Professor of the ChITE SUTE, Deputy Editor-in-Chief (Chernivtsi city)

Vdovichena Olha
- PhD, Associate Professor of ChITE SUTE, Executive Secretary (Chernivtsi city)

EDITORIAL BOARD MEMBERS:

Shynkaruk Lidiya
– Doctor of Economics, Professor, NUBiP of Ukraine, Corresponding Member of the NAS of Ukraine

Zybareva Oksana
– Doctor of Economics, Professor, Yuriy Fedkovych Chernivtsi National University (Chernivtsi city)

Kovalchuk Svitlana
– Doctor of Economics, Professor of the Leonid Yuzkov Khmelnytskyi University of Management and Law, (Khmelnytskyi city)

Makarenko Yulia
– Doctor of Economics, Professor of the Department of Finance, Banking and Insurance of Oles Honchar Dnipro National University (Dnipro city)

Tkachenko Tetiana
– Doctor of Economics, Professor, Head of the Department, SUTE (Kyiv city)

Losheniuk Iryna
– Ph.D., Associate Professor, Deputy Director of the ChITE SUTE (Chernivtsi city)

Bagrii Konon
– Candidate of Economic Sciences, Associate Professor, Acting Head of the Department of ChITE SUTE (Chernivtsi city)

Chychun Valentyna
– Candidate of Economic Sciences, Associate Professor, Head of the Department of ChITE SUTE (Chernivtsi city)

Karpenko Vitalii
– Candidate of Economic Sciences, Associate Professor, Dean of Khmelnytskyi National University, (Khmelnytskyi city)

Melnyk Yuliia
– Candidate of Economic Sciences, Associate Professor, ChITE SUTE (Chernivtsi city)

Verstiak Oksana
– Candidate of Economic Sciences, Associate Professor, ChITE SUTE (Chernivtsi city)

CONSULTATIVE EDITORIAL BOARD:

Nastase Carmen
- Doctor Habilitation, Prof., dean of The Faculty of Economics and Public Administration,
University Stefan cel Mare (Suceava, Romania)

Stasiak Andrzej
- Doctor of Science, PhD, Institute of Urban Geography and Tourism Studies (Lodz, Poland)