bluuebunny/crossref_metadata_2025 huggingface dataset:
Actualización del manejo clínico del Colangiocarcinoma Intrahepático Parte I: Epidemiología, Clasificación y Diagnóstico
Authors: Gaete Letelier Deycies Ivonne , Sauré Maritano Alexandre , Mandiola Bunster Carlos
Published: January 2025

El colangiocarcinoma intrahepático (CCIH) es un tumor primario que se origina en los ductos biliares, clasificado en intrahepático, perihiliar (tumor de Klatskin) y distal, presentando cada uno diferente epidemiología, biología y pronóstico. Es de difícil manejo, con pronóstico sombrío dado su diagnóstico tardío. El CCIH representa el 10-20% de los cánceres hepáticos primarios, con una incidencia anual mundial de 0,3-6 por 100,000 habitantes y variaciones geográficas significativas, siendo más prevalente en el sudeste asiático. Se ha visto un aumento en la incidencia en las últimas 2 a 3 décadas. Afecta más a hombres y es raro en menores de 40 años, excepto en casos de Colangitis Esclerosante Primaria (CEP). Sus principales factores de riesgos se relacionan con inflamación crónica de las vías biliares e incluyen; CEP, litiasis biliar primaria, quistes congénitos del sistema biliar, infecciones por virus de hepatitis B y C, entre otros. El CCIH es generalmente un adenocarcinoma con diferentes patrones de crecimiento e histología. En etapas tempranas suele ser asintomático. Los síntomas más comunes en etapas avanzadas son dolor abdominal, pérdida de peso y hepatomegalia. La ecografía, tomografía computada (TC), resonancia magnética (RM) y PET-CT son utilizadas en diagnóstico, con TC y RM siendo preferidas para evaluar resacabilidad y compromiso linfonodal. Marcadores tumorales como CA 19-9 y CEA ayudan en el apoyo diagnóstico, aunque con baja sensibilidad.
Quiste de Nuck, un hallazgo infrecuente en la mujer adulta. Reporte de caso
Authors: Reyes-Sarmiento María Salomé , Sierra-Gutierrez Nini Yalimar , García-Agudelo Lorena
Published: January 2025

Introducción: El quiste del canal de Nuck es un hallazgo clínico infrecuente que generalmente se encuentra en niñas y, es aún más raro, en mujeres adultas. Se relaciona con un defecto en la embriogénesis que produce el cierre defectuoso del canal de Nuck, equivalente al hidrocele testicular  en los hombres. Objetivo: Presentar un hallazgo infrecuente de quiste de Nuck en una mujer adulta y resaltar su importancia como diagnóstico diferencial ante el hallazgo de una masa dolorosa en la región inguinal. Materiales y métodos: Revisión del caso clínico y la literatura. Resultados:  Se trata de una paciente de 54 años, que presentó dolor inguinal izquierdo, además de síntomas urinarios irritativos y gastrointestinales. En quien se encuentra diagnóstico de un quiste de Nuck a través de estudios de imagen. Discusión: Debido a su poca frecuencia y desconocimiento por parte de los médicos generales y especialistas, así como los múltiples diagnósticos diferenciales que semejan su clínica, suele ser mal diagnosticado. Es importante tenerlo en cuenta como diagnóstico diferencial en mujeres con presencia de masa inguinal con o sin dolor.
Fístula recto-uterina como complicación de dispositivo intrauterino
Authors: Diaz Gasaly Fatme Valentina , Duran Fernandez Roberto , Diaz Hermosilla Camila
Published: January 2025

Mujer de 52 años, con  instalación previa de 2 dispositivos intrauterinos  (DIU) Consulta por 15 días de dolor abdominal hipogástrico.  Examen físico: dolor  en hipogastrio y flanco izquierdo  sin irritación peritoneal. Laboratorio: leucocitos 12000/uL, PCR 161.7mg/L, scanner abdomen y pelvis: Engrosamiento parietal de colon sigmoides y recto superior de aspecto inflamatorio al igual que en tejido adiposo adyacente, impresión: diverticulitis aguda no complicada. Manejo conservador.  Colonoscopía de control (8 semanas): cambios inflamatorios  con fibrina en recto superior, cuerpo extraño protruyendo por pared rectal con aspecto de DIU.  Resonancia magnética de pelvis (Figura 1): trayecto fibroso con líquido en el centro y una estructura tubular  que corresponde a DIU.  Hospitalización y extracción de cuerpo extraño mediante colonoscopía: en recto superior trayecto fistulo, extracción de DIU con pinza, sin incidentes (Figura 2). Biopsia  trayecto: mucosa rectal con inflamación aguda y crónica. Evolución favorable , alta precoz.El DIU es uno de los métodos anticonceptivos reversibles  más usados mundialmente1;  alguna de sus complicaciones (18%) son: migración  DIU, enfermedad inflamatoria pélvica, abscesos pélvicos y perforación uterina (0,2-3/1000 casos)2-3, esta última  muchas veces es subdiagnosticada, sin embargo se recomienda la extracción inmediata del DIU privilegiando un abordaje mínimamente invasivo. 4
Tomo de Resumenes 96 Congreso Chileno e Internacional de Cirugía
Authors: Yarmuch Gutierrez Julio , Barrera Alejandro
Published: January 2025

Se muestran los Resumenes de trabajos presentados en el Congreso 2024
Editorial
Authors: Fonseca Salamanca Veronica
Published: January 2025

Vision de mandato 2024-2026
Pileflebitis secundaria a diverticulitis aguda: Serie de casos
Authors: Abara Caussade Paulina Paz , Olivares Medina Sebastián Andrés , Villalón Cortés Ricardo Enrique
Published: January 2025

Introducción: Dentro de las complicaciones graves y poco frecuentes de la diverticulitis aguda (DA) se encuentra la pileflebitis, definida como la trombosis séptica de la vena porta y/o sus ramas. En la actualidad no existen guías clínicas ni consensos respecto al tratamiento. Objetivo: Describir el manejo y resultados de los pacientes con  diagnóstico  de pileflebitis secundaria a DA complicada hospitalizados el último año en el Hospital Clínico de la Universidad de Chile (HCUCh). Materiales y métodos: Estudio observacional descriptivo y retrospectivo desde octubre 2022 hasta octubre 2023 de los pacientes con diagnóstico de diverticulitis aguda con pileflebitis asociada hospitalizados en el HCUCh. Se utilizó estadística descriptiva para el análisis. Resultados: Los 9 pacientes incluidos se manejaron con tratamiento combinado (antibióticos y anticoagulación), logrando buenos resultados. Al alta, la duración de tratamiento fue variable. Discusión: el pilar de tratamiento de la pileflebitis es la terapia combinada, sin embargo, no se encuentra estandarizado. No existen indicaciones quirúrgicas específicas de DA en contexto de pileflebitis, ni la indicación de cirugía electiva posterior.
Implementación de un programa de ultrasonografía realizada en policlínico de otorrinolaringología en Chile.
Authors: Utrera Nicolás , Castro Sebastian , Cardemil Felipe
Published: January 2025

Introducción: La ultrasonografía realizada por cirujano recibe el nombre de SUS por sus siglas en inglés Surgeon-performed Ultrasound. Es una metodología de atención que reduce los números de consultas y permite acotar tiempos diagnósticos, sumado a la posibilidad de realizar procedimientos eco-guiados. Su empleo en la consulta otorrinolaringológica tiene múltiples beneficios descritos en la literatura, pudiendo ser replicables con adecuado entrenamiento en la realidad local.Objetivos: Implementar la ultrasonografía realizada por otorrinolaringólogo en ambiente ambulatorio y hospitalario con validación y respaldo institucional. Materiales y métodos: Estudio de programa de salud con metodología prospectiva. Se incluyeron pacientes mayores de 18 años, con masa cervical lateral, anterior o posterior, masas en glándulas salivales, lesiones benignas o sospechosas de malignidad y seguimiento de pacientes con masas conocidas. Se excluyeron solo pacientes que rechazaran participar del estudio. Resultados: Se logró implementar de manera exitosa el primer policlínico de ultrasonografía realizada por cirujano en Chile. Se realizaron 30 ecografías en el período piloto del estudio, siendo el grupo principalmente estudiado pacientes con patología neoplásica. Se realizaron 13 procedimientos de biopsia eco-guiados. El 92% de las punciones fueron concluyentes y existió un 100% de concordancia diagnóstica con biopsias definitivas. Conclusiones: La implementación de SUS fue una excelente herramienta educativa, diagnóstica y terapéutica en la práctica de nuestras consultas, facilitando la evaluación inicial de masas de cabeza y cuello junto con la realización de procedimientos guiados por ecografía. Sus resultados demuestran ser una alternativa diagnóstica útil y efectiva a implementar en la actividad del otorrinolaringólogo.
Utilidad de la volumetría hepática semiautomática por tomografia computada para la evaluación preoperatoria de trasplante hepático con donante vivo. Experiencia cooperativa
Authors: Garcia Oneto Daniel , Sotomayor Ledezma Camila Daniela , San Martín Rodrigo , Rebolledo Caro Patricia , Dominguez Bustamante María del Pilar , Achurra Pablo , Viñuela Fawaz Eduardo , Briceño Valenzuela Eduardo , Jarufe Cassis Nicolás , Martinez Castillo Jorge , Dib Marambio Martin
Published: January 2025

Introducción. El trasplante hepático con donante vivo (THDV) es una técnica quirúrgica desarrollada para enfrentar la baja tasa de donación. La selección del donante es crucial para minimizar los riesgos del donante y maximizar los resultados del receptor. La volumetría hepática derecha mediante tomografía computada (VTCHD) es uno de los pasos más importantes al planificar la hepatectomía derecha donante vivo (HDDV). Métodos. Estudio retrospectivo de todos los pacientes sometidos a HDDV en HCUC, entre enero 2016-diciembre 2021. Se compararon VTCHD y VTCHD corregida (VTCHDc) con peso del injerto (PI) mediante cálculo de diferencia de medias, utilizando t de student para muestras pareadas, el cálculo del coeficiente de correlación de Pearson para evaluar correlación lineal y test de Bland-Altman (BA) y cálculo de coeficiente de correlación intraclase (CCI) para evaluar concordancia. Resultados. 41 pacientes fueron sometidos a HDDV, de éstos 36 tenían VTCHD. El promedio VTCHD y VTCHDc fue 902,7 ± 162 cc y 739,9 ± 132,8 cc, respectivamente. El promedio PI fue 773,8 ± 126,9 cc. El promedio VTCHD fue significativamente superior al del PI (16.7% de sobre-estimación. El promedio VTCHDc persistió siendo diferente al del PI (4.4% de sub-estimación). Existió correlación lineal directa entre VTC y PI al calcular coeficiente de correlación de Pearson (r=0,796; p<0,001). El GBWR promedio calculado con PI estimado con VTCHD fue 1.27. El GBWR promedio con PI real fue 1.05.Discusión y conclusión. El cálculo de VTCHD con factor de corrección tiene buena correlación y concordancia con el peso del injerto posterior a HDDV.
Exenteración pélvica con y sin resección ósea en cáncer de recto localmente avanzado o recurrente: resultados en un hospital público.
Authors: Morales Mora Carlos Gustavo , Durán Espinoza Valentina , Manríquez Alegría Erik , Escobar Retamal José , Kusanovich Borquez Rodrigo , Quezada Diaz Felipe
Published: January 2025

Introducción: Evaluar los resultados quirúrgicos, patológicos y perioperatorios de la exenteración pélvica (EP) con y sin resección ósea en pacientes con cáncer de recto localmente avanzado (CRLA) o recurrente en un hospital público chileno. Métodos: Estudio retrospectivo de 14 pacientes sometidos a EP entre enero de 2016 y diciembre de 2023. Se analizaron variables demográficas, uso de terapia neoadyuvante y adyuvante, tipo de resección, estado de márgenes, complicaciones a 90 días y mortalidad. Se compararon los resultados entre los grupos con y sin resección ósea. Resultados: La mediana de edad fue de 54 años (RIQ: 49,25-56,75) con predominio masculino (78,57%). El 85,7% de los pacientes recibió tratamiento neoadyuvante y el 50% requirió resección ósea. No hubo diferencias significativas en la edad, género o tratamiento neoadyuvante entre los grupos. La tasa de márgenes negativos (R0) fue del 71,43%. Las tasas de reingreso y reintervención a 90 días fueron similares entre los grupos. No se registraron muertes a los 90 días postoperatorios. Conclusiones: La EP con y sin resección ósea en un hospital público chileno mostró resultados comparables con la literatura internacional, con altas tasas de resección completa (R0) y sin mortalidad a corto plazo. Estos resultados subrayan la importancia de un abordaje multidisciplinario en el manejo de CRLA y recurrente.
Prognosis of distal diffuse gastric cancer depending on the extent of surgical procedure
Authors: Torosian Rafael , Nered Sergei , Kozlov Nikolay , Henian Sun
Published: January 2025

There is no clear consensus regarding the extent of surgical procedure for distal diffuse gastric cancer (GC). Most surgeons prefer the total gastrectomy (TG) to achieve greater radicality and reduce the likelihood of possible local recurrence of the disease. Perhaps, the distal gastrectomy is not inferior in terms of survival rates in distal diffuse gastric cancer.
Evaluation of costs for laboratory-diagnostic medical services in the healthcare system: a marketing approach
Authors: Stadnyk Valentyna
Published: January 2025

The article analyzes the marketing aspects of providing laboratory-diagnostic medical services for the population in Ukraine. It has been found that for the effective treatment of many types of diseases, it is necessary to pass tests in a timely manner in the laboratories of medical institutions and undergo appropriate diagnostic procedures in health care institutions. An important aspect of the research was the actualization of the financial factor in marketing surveys, i.e. clarifying the views of the population regarding payment for laboratory-diagnostic services both in private medical institutions and in public health care institutions. The article examines the theoretical aspects of the development and improvement of laboratory diagnostics in the world, it is found that innovative approaches are the key to effective cooperation between medical laboratory workers and clinicians. The percentage of surveyed respondents - consumers of outpatient care who underwent laboratory diagnostic tests and their costs during the last 12 months of 2019 was characterized. The article provides an estimate of the population's expenses for the payment of laboratory-diagnostic medical services. The dynamics of changes in the level of payment for outpatient care and laboratory diagnostic services for the population are characterized. The respondents' answers make it possible to find out that often fluctuations in the level of payment for laboratory and diagnostic services deprive representatives of many socially vulnerable population groups of the opportunity to continue examination for further treatment by narrow-profile medical specialists in health care institutions. It is summarized that this problem requires a comprehensive solution at the municipal and state level to ensure financially accessible, high-quality diagnostic and laboratory medical services for representatives of different social strata of the population of Ukraine.
Solutions for Food Security in Times of Economic Crisis
Authors: Segeda Serhii , Nikitchenko Serhii , Marshalok Mykhailo , Fedoruk Nataliia , Mazur Tetiana
Published: January 2025

Introduction. The global food system is at a turning point, facing numerous challenges that require a transformative approach. In the context of a growing global population, intensifying climate changes, resource shortages, and shifting dietary preferences, fundamental changes in the ways food is produced, distributed, and consumed are necessary. Food is the most essential life resource, as the quality of life can be objectively assessed by the population's access to it.
Methodology. The justification of theoretical-methodological provisions and applied foundations for forming food security was carried out based on the principles of a systemic approach, using general scientific and specialized methods for studying economic processes. The comparative analysis method was applied to compare quantitative and qualitative indicators of food supply development, and the synergetic method was used to characterize the influence of organizational and economic mechanisms on the formation of food security under sustainable development.
Results. It has been proven that growing tensions in the global agri-food market and the increasing need for food force every country and groups of countries to search for the most rational ways to meet their internal needs for agricultural products, raw materials, and food. To prevent and mitigate the negative consequences of the global food crisis, measures to ensure food independence and respond to various risks must be taken by all states, regardless of their level of domestic food supply. As a result, the concept of food supply is evolving, along with the organizational and economic mechanism for its realization—from providing food aid to managing individual risks, from international assistance to strengthening state responsibility.
Theoretical foundations of accounting and analytical support for economic security management
Authors: Tomchuk Viktor , Serdiuk Yuliia
Published: January 2025

Introduction. Economic security is a critically important aspect for the economy of enterprises. In today's conditions of globalization and increased competition in the markets, the importance of effective management of the economic security of enterprises is growing. This becomes one of the key prerequisites for their stable functioning and development. Economic security consists in the enterprise's ability to protect its economic interests and ensure resistance to external and internal threats. An important role in this process is played by accounting and analytical support, which becomes the basis for making informed management decisions. However, in practice, there are often problems associated with insufficient data, imperfection of analytical methods and tools. Therefore, it is necessary to deepen the understanding of the role of the accounting and analytical system in ensuring the economic security of the enterprise.
Purpose. The purpose of the article is to analyze the theoretical foundations of the accounting and analytical provision of the economic security of enterprises and to identify problematic issues that require further research. The tasks of the article are the study of the main functions of accounting and analytical support in the context of managing economic security, the definition of the main elements of the accounting and analytical system that contribute to ensuring the economic security of the enterprise, the analysis of existing methods of assessing economic security and their improvement, as well as the development of recommendations for improving accounting and analytical provision in the conditions of modern challenges.
Method (methodology). The research uses general scientific, analytical procedures and tools, methods of cognition, induction, deduction, generalization, analysis and synthesis, abstraction, system-structural approach to the study of economic phenomena and processes.
The results. Accounting and analytical provision of economic security of the enterprise is an important component of the overall management system. Taking into account modern challenges, implementing the latest technologies and improving management processes are key elements for ensuring the stability of the enterprise on the market and its protection from economic threats. In the future, further research of the latest tools and approaches for optimization of accounting and analytical support will be relevant, which will increase the level of economic security of enterprises and their competitiveness.
Use of advanced technologies in financial monitoring
Authors: Bykovets Anton
Published: January 2025

Introduction. The modern financial sector is on the verge of significant transformations due to the integration of advanced technologies, such as artificial intelligence (AI), blockchain, and big data. These innovations not only enhance the efficiency of financial processes but also open new horizons for risk monitoring and management. The systematic and widespread adoption of these technologies each year reshapes traditional approaches to financial monitoring and strengthens protection against financial crimes.
AI is actively used to automate the analysis of large datasets, detect fraud, and forecast risks. Blockchain ensures transparency and security in transactions, crucial for financial institutions seeking to minimize manipulation and fraud risks. Big data enables financial organizations to deeply analyze customer behavior, assess risks, and predict future trends.
Purpose. The study aims to explore the use of advanced technologies such as AI, blockchain, and big data in financial monitoring processes.
Method (methodology). To achieve the research objectives, methods such as comparison, generalization, empirical analysis, and systems analysis will be employed.
Results. The study examines the role, prospects, and challenges of using AI, blockchain, and big data in financial monitoring.
Development of a web-oriented system for accounting and analysing personal finances
Authors: Hrytsenko Кostiantyn , Shramko Elina , Hrytsenko Avhusta
Published: January 2025

Introduction. Traditional methods of accounting and analysing personal finances are ineffective for the challenges of the modern world, which leads to the need to find innovative solutions. Web-oriented systems offer such solutions. They provide access to up-to-date financial information and automate the processes of accounting, analysing and planning, which generally improves the efficiency of personal finance management. Implementing digital technologies in managing personal finances improves the digital and financial literacy of the population and contributes to the development of the digital economy. However, existing solutions often do not meet users’ needs due to limited functionality, lack of adaptation to local conditions, and high usage costs.
The work aims to study theoretical and practical aspects of personal finance management and construct a web-based system for accounting and analysing personal finances.
Methodology. To achieve the goal, general scientific methods of analysis and synthesis, logical generalization and comparison were used, graphical and tabular methods were used to present the research results, and the IDEF0 functional model and its decomposition were used to describe the processes of accounting and analysing personal finances.
Results. The article substantiates the need to develop and implement a web-oriented system for accounting and analysing personal finances. A study of personal finance management processes was conducted. Functional requirements such as «user stories» and «use cases» have been defined. They should be met by a web-based system for accounting and analysing personal finances, considering user’s needs and market requirements. Non-functional requirements that determine the convenience and efficiency of the web-oriented system have also been formed.
A functional IDEF0 model and a navigation scheme of a web-based system for accounting and analysing personal finances have been developed. A functional model brings clarity to the functioning of a web-based system for all stakeholders. It helps to identify and optimize potentially difficult places, which increases the efficiency of the designed system. Having analyzed the current state of web development, the choice of architecture and technology for implementing a web-oriented system is substantiated.
Systematization and assessment of the risks of ensuring the debt sustainability of territorial communities
Authors: Koblyk Ihor
Published: January 2025

Introduction. The article considers the problem of ensuring the debt sustainability of territorial communities, which is relevant in the context of the growth of financial obligations and risks that arise in the process of borrowing. Ensuring an adequate level of debt sustainability is an important task for local authorities, as debt obligations have a direct impact on the financial stability of communities and their ability to perform socio-economic functions. In order to avoid financial crises and ensure effective management of local debt, it is necessary to clearly define and assess the risks that may affect the debt sustainability of communities. The article proposes a systematization of these risks and their assessment based on scenario analysis, which allows for the development of practical recommendations for improving the management of debt obligations of territorial communities.
Purpose. The main purpose of the article is to study the factors affecting the debt sustainability of territorial communities by systematizing and classifying key debt risks, conducting a scenario analysis of their impact on local budgets, as well as in a comprehensive assessment of these risks in order to improve the efficiency of debt management.
Method (methodology). The research uses a comprehensive approach to the analysis of debt risks of territorial communities. The main methods used in the work: systematic approach - to determine the main types of debt risks, their classification; scenario analysis – to assess the potential impact of debt risks on the debt sustainability of territorial communities; risk assessment - based on international methods, in particular the IMF approach, for quantitative and qualitative assessment of the level of debt sustainability. Application of these methods allows systematization and assessment of risks affecting debt sustainability and development of recommendations for their minimization.
Results. As a result of the study, the main risks affecting the debt sustainability of territorial communities were systematized and assessed. A scenario analysis of the impact of currency and interest risks on community budgets was conducted, which revealed possible threats to financial stability. It was established that the effective management of debt obligations requires a comprehensive approach to ensure the stability of territorial communities in the long term. The assessment of debt risks was carried out on the basis of the «heat matrix» according to the IMF methodology.
Advance pricing agreement in the fiscal policy of Ukraine
Authors: Lutsyk Anatolii , Sorokivskyi Andrii
Published: January 2025

Advance pricing agreements are a key component of fiscal policy implementation and an effective means of fiscal regulation of transfer pricing, aimed at avoiding potential tax disputes, as well as compliance with the requirements of tax legislation regarding cross-border transactions.
The article describes a comparative analysis of international practices of advance pricing arrangement, provides an overview of the relevant regulatory framework that regulates this procedure in Ukraine, as well as the classification and procedural stages of pricing arrangement.
The article notes the main advantages of pricing arrangement, in particular, the improvement of tax stability within the jurisdiction and the stimulation of international trade, while analyzing the problems and procedural difficulties that stand on the way of the active use of this tool by Ukrainian taxpayers. Describing the potential for the further spread of the practice of advance pricing arrangement, the article emphasizes the need to raise the level of awareness of taxpayers regarding the benefits and methods of effective application of this tool to achieve the stability of their business and minimize tax surcharges due to audits. The conclusion emphasizes the current trends in the development of this tool in Ukraine, ways to further intensify its use by payers, as well as overcoming barriers related to implementation.
Financing of innovative activities of agricultural enterprises: foreign experience and challenges for Ukraine
Authors: Paska Igor , Batazhok Svitlana , Gerasymenko Iryna , Khakhula Bohdan , Marshalok Mykhailo
Published: January 2025

Introduction. Agriculture is one of the leading branches of the economy, the stability of its functioning makes it possible to ensure the country's food security. In recent years, agriculture has become the most stably developing branch of the economy, with an annually growing volume of export products. The country is one of the leading suppliers of agricultural products to the world market. Financing of innovative activities of agricultural enterprises is of particular importance, given the specific features of the industry.
Method (methodology). In the process of research, the following general scientific methods of research and analysis of economic processes were used: logical generalization, comparison and systematization (when detailing the subject of research); analogies (in the process of comparative analysis of the effectiveness of financing innovative processes in Ukraine and countries of the world); synthesis, scientific abstraction and morphological analysis (when clarifying the basic economic categories of scientific research); induction and deduction (when substantiating the main sources of funding for priority areas of innovative economic development).
The results. We believe that the very principle of state regulation is well known in the practice of developed countries. All innovative investments in the improvement of agricultural land, renewal of production equipment and technologies, NTP can be credited on a preferential basis and exempt from taxation; on the contrary, producers' evasion of such investments can be punished by the state by raising credit and tax rates. It is possible to grant benefits to exporters of science-intensive agricultural products. In addition, it is possible to exempt from taxation part of the profit directed to the renewal and development of production, more active use of accelerated depreciation for this purpose, as well as the abolition or significant reduction of value added tax on works related to improving the quality of agricultural land.
Regulatory policy in the insurance sector as an important component of financial market stability and transparency
Authors: Stetsyuk Tetyana , Dymnich Olha , Nelha Stanislav , Silchenko Dmytro
Published: January 2025

Introduction. In the economy of any country, the insurance sector holds a stable position as one of the significant financial instruments that effectively protects the property interests of all economic entities from risks that accompany them throughout life and are not a temporary phenomenon. As we can see, the last decade worldwide has been characterized by an increase in military conflicts and wars, which have caused significant human and material losses. Such military conflicts have a significant economic impact on all economic entities. Therefore, it is important in conditions of instability and threats to ensure security and provide financial protection for all economic entities. As financial intermediaries, insurance companies make a significant contribution and greatly impact economic stabilization. They can ensure security and provide financial protection to all those in need because insurance is an integral part of the entire economy of any country. The role of insurance in providing financial protection for the interests of individuals and legal entities is undeniable.
Over a historically short period, radical changes have taken place in this field, which is sufficiently covered in the works of domestic scientists: T. Artyukh, V. Bazylevych, A. Baranov, O. Gamankova, S. Goryanska, S. Osadtsya, N. Prykazyuk, O. Kneysler, T. Kryvoshlyk, V. Stetsyuk, R. Pikus, V. Trynchuk, T. Tataryna, L. Shirinyan, T. Yavorskaya. It was their works that had a significant impact on the formation of insurance scientific thought and insurance culture, which is extremely important in terms of the socio-economic development of the country. However, these issues require constant further research, as life and health, and the country's infrastructure directly affect the development of the country's economy as a whole.
Objective. To identify and systematize regulatory policy in the insurance sector as a crucial component of financial market stability and transparency, consumer protection, and the promotion of sustainable insurance market development.
Methodology. The authors employed the abstract-logical method and the observation method to formulate theoretical propositions and conclusions; the structural method and the comparative method were used to analyze insurance operations.
Results. This article investigates Ukraine's position among the world's largest insurance markets based on the volume of gross written premiums; examines the role of insurance for various consumers of financial services; analyzes regulatory policy in the insurance sector; considers the financial market in numbers, including insurance companies; analyzes the concentration of the insurance market based on gross written premiums, the level of payouts, and types of insurance; determines the loss ratio by type of insurance; and identifies indicators of consumer attractiveness based on assets, equity, insurance reserves, net earned premiums and insurance payouts.
Improving the accounting, analysis, and taxation system for microenterprises in conditions of armed conflict
Authors: Ionin Yevhen , Luzhanska Tetiana
Published: January 2025

Introduction. Microenterprises are an important segment of the economy, especially in times of armed conflict, when flexibility and adaptability become key factors for business survival. Their role is not only to support employment, but also to provide local markets with goods and services. However, the martial law poses serious challenges to the financial management of such enterprises, in particular in terms of accounting, business analysis and tax payments. In these circumstances, it is important to find ways to improve accounting and analytical processes, as well as to adapt the tax system to the needs of microbusinesses in crisis situations.
Purpose. To research and develop recommendations for improving the system of accounting, analysis and taxation at microenterprises in the context of military conflict. In particular, to study the impact of the current tax legislation on the financial activities of enterprises, to analyze the adaptation of microenterprises to martial law, and to propose ways to improve accounting mechanisms and tax procedures in order to increase the sustainability and competitiveness of microenterprises in the context of economic instability.
Method (methodology). The study applied general scientific, economic and mathematical methods and approaches, analytical procedures and tools, including methods of horizontal and vertical analysis of financial statements, which allowed to identify changes in the structure of assets and liabilities, as well as to assess the dynamics of key financial indicators, such as return on assets and capital.
The results. The analysis of the financial condition of an operating microenterprise confirms that even in conditions of economic instability, a microenterprise can demonstrate positive development dynamics. The increase in assets, growth in equity, and significant improvement in financial results indicate the effectiveness of the enterprise's management. At the same time, the growth of current liabilities requires additional attention to liquidity management and optimization of working capital.
The role of management accounting in the governance of modern enterprise
Authors: Shygun Mariya , Furda Viktor
Published: January 2025

The study was conducted to identify key changes in the role of management accounting in the governance of enterprises in modern conditions, which will help to identify important areas that require optimization or fundamental changes in the generally accepted methodology. The article reveals the role of management accounting in the enterprise management system. The scientific approaches to disclosing the essence of management accounting among domestic and foreign scholars are considered, the common features in their approaches and the reasons for differences are summarized. The importance of the management accounting information system is revealed. It is investigated how this system affects the achievement of the strategic goals of the enterprise and how it affects the improvement of the management accounting process. The prerequisites for the development of the studied concept and the factors that influenced it are highlighted. The tasks of management accounting, its functions and examples of their implementation are considered. The relationship between the functions of management accounting is investigated and the most important of them, on which the rest of the functions depend, are allocated. Taking into account the key tasks of management accounting, the author highlights its dependence on timely and properly processed data, which indicates the need to automate the processing of external and internal data in the context of information overload. Its features and differences from other types of accounting are reflected. The opinion of international audit companies on management accounting and the range of services they can provide for its organization or optimization is considered. The main roles of management accounting in the governance of a modern organization are analyzed and the influence of management accounting on accounting is emphasized. The areas of accounting that can be optimized with the help of management accounting and the impact of such optimization on the enterprise's activities are determined. On the basis of the study, the author's vision of the role of management accounting in modern conditions is presented, the directions of development of management accounting and the growth of its role due to modern information technologies such as business intelligence tools and artificial intelligence are emphasized.
Innovative approaches to accounting and management of logistics costs in the digital economy
Authors: Sen Vitalii , Tsaruk Vasyl
Published: January 2025

Introduction. In the current conditions of globalization and digitalization, effective management of logistics costs is becoming an important factor in ensuring the financial stability and competitiveness of enterprises. Logistics costs, which include transportation, warehousing, inventory management, and information support, significantly influence companies’ operations. The introduction of innovative approaches such as Activity-Based Costing (ABC), Lean Accounting, and modern information systems (ERP, TMS) opens new opportunities for cost optimization.
Purpose of the study. The purpose of the research is to analyze modern approaches to accounting for logistics costs, with an emphasis on using digital technologies, innovative accounting methods, and analytical tools to improve management efficiency.
Research methods. The study employs methods of analysis and synthesis to evaluate logistics costs and their impact on an enterprise’s financial performance. Comparative methods are used to analyze current accounting practices and integrated technologies in logistics. Modeling of key performance indicators (KPIs) is applied to assess the effectiveness of implementing innovative solutions.
Results. The research indicates that integrating innovative accounting approaches, such as ABC and Lean Accounting, facilitates the detailed allocation of costs by activity, aiding in the identification of hidden costs. The use of ERP and TMS systems ensures the automation of accounting processes and enhances cost transparency. Methods for optimizing logistics costs are proposed through the application of artificial intelligence for demand forecasting, route optimization, and inventory management.
Assessment of the feasibility of using semiconductor converters for powering the auxiliary systems of direct current electric trains
Authors: Andrienko Danylo , Shylo Serhii
Published: January 2025

The study evaluates the feasibility of using static semiconductor converters to replace electromechanical converters in direct current electric trains and suburban trains. Electrified transport, particularly suburban electric trains, is one of the major consumers of energy resources. The analysis identified the limit price of semiconductor converters and the payback period depending on the operational time of the train. It was demonstrated that replacing electromechanical converters with semiconductor ones significantly improves efficiency and reduces electricity consumption from the grid. This allows for the expansion of auxiliary functions during train modernization, such as ventilation and air conditioning, improving comfort by reducing noise and vibration, and lowering equipment maintenance costs. The authors argue that, primarily due to energy savings, without introducing additional functions, the modernization can achieve payback within one year at a price equal to the limit price. With equal converter power, unification of converters for electric trains and suburban trains is possible. The article emphasizes that for assessing the technical and economic feasibility of implementing static semiconductor converters to power the auxiliary systems of electric trains, it is essential to determine the limit price and the acceptable payback period for the initial investment in new equipment. The modern trend of improving traction electric drives through the use of frequency-controlled asynchronous motors or pulse converters for DC motors is associated with the relatively high cost of converters, the need to develop asynchronous motors, and the modernization of motor carriages, which requires significant costs and time for implementation. A complete renewal of the fleet would require even greater expenditures. The study showed that with an acceptable limit price, unified solutions could be applied in the modernization of direct current electric trains and suburban trains, reducing operational losses by using brushless asynchronous motors and reducing high-voltage equipment in trains.
Efficient development and management of territories: main approaches, methods, directions and mechanisms
Authors: Andrushkiv Iryna
Published: January 2025

The issue of effective development and management of territories, which is of particular relevance in the context of constant changes in the global economy and technological progress, as well as the approaches, methods and principles on the basis of which progressive transformations should be carried out at the regional level had been examined in the article. It is noted that in order to ensure positive transformations and changes in the region and the state as a whole, it is necessary to find a management model within which the continuous development of territories will be carried out. At the same time, economic levers, incentives, mechanisms and instruments should play an important role, since the economic aspect is crucial in the process of effective transformation.
The main approaches to ensuring the economic development of the territory are been analysed. It was concluded that approaches to ensuring economic development of the territory and its management should be aimed at solving the strategic task, namely, increasing the regional contribution to the economic development and growth of Ukraine.
The mechanisms of territory management have been presented and it was noted that the formation and application of effective mechanisms of territory management in practice makes it possible to ensure fundamental changes in the level of competitiveness.
The fact is emphasized that the activation of modern mechanisms for managing the development of united territorial communities will ensure a nationwide effect in the economic and social spheres.
It was concluded that the management of the development of territories is an important aspect of increasing the level and role of regions in the state, and the legislative acts in force in Ukraine give grounds for asserting that there is a sufficient regulatory framework in the state that regulates management processes in the process of territorial development. These processes are implemented on the basis of the main functions and typical tasks of regional management bodies in the context of the economic development of the territory, in particular as part of the functions of planning, organization, coordination, motivation and control.
Strategic Directions for Enhancing the Competitiveness of Agricultural Products in External Agri-Food Markets
Authors: Paska Ihor , Svynous Ivan , Artimonova Iryna , Ostapenko Serhii , Prysiazhniuk Natalia
Published: January 2025

Introduction. Amidst the intensifying global food crisis of the 21st century, agriculture has become a pivotal sector in the global economy. It not only ensures food security but also serves as a promising source of revenue. Moreover, effective agricultural development significantly contributes to national economic growth and poverty reduction. Given wartime conditions, developing a unified state policy for ensuring economic security is crucial for enhancing the competitiveness of the agricultural sector and stabilizing Ukraine's economic situation.
Methodology. This study employs general scientific and specialized economic research methods, including a systematic approach to studying interconnections among facts, phenomena, and processes in export-import activities in agri-food markets. Statistical analysis was used to study key dynamics of trade in agri-food products by domestic agricultural producers with partner countries. The comparative method was employed to compare export-import operations across different time periods to identify cause-and-effect relationships. Grouping methods identified individual factors influencing the development of external agri-food trade, while dialectical and abstract-logical methods helped formulate theoretical generalizations and conclusions. Graphical methods were applied to study relationships, trends, and regularities in the economic and organizational support of external economic activities of agribusiness entities.
Results. Eliminating cash-based procurement schemes would significantly increase tax revenues at various budget levels and ensure transparent pricing of agricultural products throughout the supply chain.
It should be noted that the VAT refund mechanism for exporters exacerbates disparities between small and large agricultural producers, favoring the latter due to higher efficiency levels. In the highly competitive global market and amid the development of non-tariff import restrictions, the ability of agribusinesses to independently develop exports is significantly constrained. A comprehensive approach involving a wide range of export support measures and mechanisms is crucial for successfully realizing and diversifying the country's export potential. A detailed study of global experiences in external trade development in agricultural and food exports allows for the adoption and widespread application of the most effective practices and tools to support and stimulate food exports, considering Ukraine's national resources and characteristics.