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25 років досвіду вибіркових обстежень домогосподарств в офіційній статистиці України: основні надбання, проблеми, перспективи
(Національна академія статистики, обліку та аудиту, 2023) Саріогло В. Г.
Починаючи з 1998 року, в державній статистиці України накопичено величезний досвід організації та проведення вибіркових обстежень домогосподарств відповідно до міжнародних рекомендацій і стандартів щодо таких обстежень. Наразі гармонізована система вибіркових обстежень домогосподарств, що складається з обстеження умов життя домогосподарств, обстеження робочої сили та обстеження сільськогосподарської діяльності домогосподарств у сільській місцевості, щорічно охоплює близько 100 тис. домогосподарств. Останні репрезентативно представляють усі приватні домогосподарства у різних вибірках зазначених обстежень. У Державній службі статистики України (далі – Держстат), територіальних органах Держстату підготовлено значну кількість фахівців, які володіють необхідними знаннями та навичками щодо проведення таких обстежень. У статті розглядаються основні аспекти досвіду державної статистики України щодо методології та практики організації і проведення вибіркових обстежень домогосподарств, збирання й обробки їх даних, оцінювання показників за результатами обстежень. Обговорюються сильні та слабкі сторони набутого досвіду, потенційні напрями удосконалення обстежень, ризики, що можуть вплинути на якість їх результатів у майбутньому, плани щодо розвитку системи вибіркових обстежень і застосування нових методів збирання й обробки їх результатів. Зазначається, що набутий досвід дав змогу без особливих проблем підійти у 2021 році до розробки підґрунтя для запровадження в Україні такого актуального обстеження, як статистика доходів і умов життя в Європейському Союзі EU-SILC, а також передбачити використання нових технологій збору даних CAPI, CATI та CAWI. Разом з тим указано, що деякі важливі розробки щодо оцінювання показників за результатами обстежень так і не були впроваджені в практику. Наголошується на актуальності проблеми використання Держстатом великих даних в обстеженнях домогосподарств, що уможливлюватиме суттєве зменшення навантаження на них, покращення повноти та своєчасності інформації, зменшення витрат на статистичні спостереження тощо. Такі дані могли би забезпечити оцінювання окремих важливих показників під час війни, коли проведення обстежень домогосподарств у традиційному форматі є неможливим. Обговорюються ризики прискореного переходу до проведення державних вибіркових обстежень домогосподарств переважно за технологіями CATI та CAWI, пов’язані з імовірністю суттєвого погіршення якості результатів через відсутність відповідних навичок у фахівців Держстату, недостатній рівень користування інтернетом населенням, відсутність в Україні якісних реєстрів населення та домогосподарств.
An Analysis of the International Law on Waste Statistics
(Національна академія статистики, обліку та аудиту, 2020) Motuzka O.
The article contains an analytical review of the regulatory framework in the waste statistics. By summing up documentary evidences (conventions on protection of the population health and environment, objectives and indicators of Sustainable Development Goals, related with waste), it is demonstrated that waste statistics plays important role in identifying wastespecific problems, priority setting in waste management, formulating and implementing policy goals in waste management. It is shown that the waste statistics is collected by various international entities, and reports on waste generated in the process of economic activities are made up using two main classifications: International Standard Industrial Classification of All Economic Activities (ISIC), and Statistical Classification of Economic Activities in the European Community (NACE). The EU practices in the waste statistics are highlighted. The EU approach to waste treatment is based on “waste hierarchy”. In practice, a major part of EU countries collects the data on waste types by the List of Waste. After that, the conformity between the types of waste and EWC-Stat is set using the translation table given in Annex III to the Waste Statistics Regulation. Only several countries collect data by the reliance on EWC-Stat. Problems faced by the waste statistics are discussed (inadequate comparability of waste statistics due to different methods and definitions used in the data production; incomplete coverage of waste-specific issues by the official waste statistics), sources of these problems are determined. The analysis demonstrates that the waste statistics is a rather new field in EU, which evidence is the ongoing change in the EU regulatory framework. The countries producing waste data with reference to it or implementing it should do it by taking account for the most recent change. The need for harmonization of national methodologies in the waste statistics is highlighted.
Aproaches to Forming the Company’s Strategic Goals
(Національна академія статистики, обліку та аудиту, 2021) Li Qingsen; Artemenko L.
Defining the general direction of the organization, namely the vision, mission and its corporate values, is the primary goal of forming strategic goals. Vision of the future of the company is becoming an increasingly important element. Management can develop several alternative strategic scenarios and evaluate them in terms of the organization’s long-term goals. To begin implementing the chosen strategy (or to continue re-validation), management specifies it in terms of actions to be taken in the near future. The article considers the concept of “strategy”, the process of developing a strategy for the company, the importance of the mission and goals for the development of the company, as well as the requirements, compliance with which allows one to develop an optimal strategy for the organization. The model of a choice of the company’s strategic orientation is propose. The steps that allow companies to develop a strategic process are identified.
Audit of non-ﬁ nancial reporting: what standard should be used?
(Національна академія статистики, обліку та аудиту, 2023) Lubenchenko O.; Shulha S.
A business entity of whatever kind seeks to operate in long-term perspective by achieving the strategies set out by it, including the strategies pertaining to social justice, environmental protection, friendly use of natural resources and their renewal. It is also a matter of the society’s concern. It is for this reason that non-ﬁ nancial reporting for sustainable development, provided by business entities, is demanded by users. The veriﬁ cation of non-ﬁ nancial information is assigned to independent auditors. Although auditors use the International Standard 3000 “Assurance Engagements Other Than Audits or Reviews of Historical Financial Information” for the veriﬁ cation purposes, the International Standard 3410 “Assurance Engagements on Greenhouse Gas Statements” can also be applied for specialized spheres. When non-ﬁ nancial information is submitted together with ﬁ nancial reporting, the International Standard 720 (revised) “The auditor’s responsibilities relating to other information” will be applicable. On the request of international donor organizations, an auditor is allowed to use the International Standard 4400 “Agreed-upon procedure s engagements”. Given that the International Standard 3000 is the most demanded among the auditors, the International Auditing and Assurance Standards Board provided a guidance on its application. The phases of non-ﬁ nancial reporting audit and their content were clariﬁ ed on the basis of the International Standard 3000. The choice of an international standard depends on the conditions of an engagement and relies on the professional judgment of an auditor. Irrespective of a chosen standard, an auditor bears the responsibility for the assessment of published non-ﬁ nancial reports for sustainable development. Realizing the responsibility before users of non-ﬁ nancial reporting, an auditor must assure the quality of his services in keeping with the requirements of the International Standard on Quality Management (ISQM 1). The working document of an auditor “Quality assessment of assurance engagements other than audits or reviews of historical ﬁ nancial information (non-ﬁ nancial reporting)” was elaborated, which would help assure the internal control of auditing at engagement level. This document is standardized and can be used in the auditing practice.
Classiﬁ cation of Franchising and Speciﬁ cs of Its Types in Business Operation
(Національна академія статистики, обліку та аудиту, 2020) Bulakh T.; Plakhotnikova L.; Hromadskyi R.
The development of business can stuck in a series of problems related with market expansion, recruiting of staff in the dealer network, setting interaction channels etc. These can be dealt with by new economic mechanisms like franchising that allows for increasing the effectiveness of small business. But each of its type has advantages and shortcomings, which, if misunderstood, can cause serious risks to the operation of each partner and business on the whole. The article’s objective is to investigate criteria for classiﬁ cation of franchising and business speciﬁ cs of its types. It is shown that franchising can take various types and forms in business operation, depending on the classiﬁ cation criteria. A detailed discussion of franchising types is given, classiﬁ ed by character of business operation, opportunities and intentions of franchisee, strategy for franchising business expansion, number of franchising enterprises owned by one franchisee, value of franchise, existence of intermediaries between franchiser and franchisee. It is argued that the above given classiﬁ cation allows one to position franchising types in business operation, choose the most appropriate type of franchising or a type of interactions with partners in creating a franchising enterprise, make projections for franchising-based businesses. It is emphasized that franchising is not an all-purpose tool for addressing all the problems of small business; it has a great many shortcomings that may be caused by possible dishonesty of a franchiser or rooted in the very nature of franchising. Two groups of shortcomings speciﬁ c to franchising are discussed in detail. Advantages of the franchising system are demonstrated by comparing statistical data about the ﬁ rms operated on franchising terms and by traditional methods; by highlighting the signiﬁ cant role of a ready-made standardized business plan provided by a franchiser to a franchisee, which helps insure the latter from business risks; and easy access of an entrepreneur deciding to launch own business (i. e. a franchisee) to bank loans.
Company Financial Strategy`s Instituonalization: Theoretical Aspects
(Національна академія статистики, обліку та аудиту, 2022) Aleksin G.
Under today’s conditions of exogenous and endogenous challenges for economic agents, the problem of ensuring value creation for stakeholders on a long-term horizon is becoming more acute. The lack of adequately formed institutions within Ukraine’s market infrastructure adds additional complexity to the task. The aim of this paper is to identify the features of an effective ﬁ nancial strategy institute in Ukraine. This paper examines issue of forming and further functioning of ﬁ nancial strategy institute at company, industry, and state level. The problems of Ukrainian corporate sector genesis in the context of the formation of market institutions are described. The effect of information asymmetry and principal-agent conﬂ ict on the process and results of value creation for stakeholders is highlighted. Ways to reduce the inﬂ uence of the principal-agent conﬂ ict through institutionalization are proposed. Paper also considers ﬁ nancial strategy’s institutionalization as a factor inﬂ uencing investors’ interest in the company is considered. It is noted that the existing incentive tools for the company’s managers are aimed at the short-term horizon. It is emphasized that the ﬁ nancial strategy’s institutionalization would contribute to overcoming excessive ﬁ xation on the company’s short-term results, instead, an adequate balance would be formed regarding short- and long-term priorities at the company level. Financial strategy institute’s placement in the company’s management architecture is deﬁ ned. The conducted research may be useful for researchers in the ﬁ eld of corporate governance and corporate ﬁ nance, private and stateowned companies, industry associations, and state authorities. Prospects for future research are an in-depth analysis of the ﬁ nancial strategy institute’s infrastructure, in particular, in terms of its quantitative analysis and evaluation.
Competitive Advantages of FADN Implementation in Ukraine in the Context of EU Integration
(Національна академія статистики, обліку та аудиту, 2024) Moroz M . A .; Yashchenko L . O .; Pugachov V . M .
Annotation . The article discusses the possibilities of implementing the Farm Accountancy Data Network (FADN) in Ukraine as a tool for increasing the agricultural sector’s competitiveness in EU integration conditions . The FADN system, which is already successfully operating in EU countries, collects and analyses economic data of agricultural enterprises, serving as a basis for sound strategic planning and adaptation to new market conditions . The article emphasises that the integration of FADN contributes to harmonising Ukrainian agricultural production standards with European standards, which is an important factor in increasing the country’s export potential . Management optimisation, increased financial transparency, access to international financing, and other competitive advantages are mentioned . The data obtained in the FADN system will allow Ukrainian agricultural producers to compare their efficiency with that of EU enterprises, identify opportunities for increasing productivity, and reduce costs . Special attention is focused on the history and methodological aspects of FADN organisation in EU countries . A list of competitive advantages from implementing FADN in Ukraine has been identified: 1 . Improving access to EU funds . 2 . Increasing the efficiency of the agricultural sector . 3 . Transparency and improvement of agricultural policy management . 4 . Adaptation to EU standards . 5 . Ensuring the accuracy and completeness of information for the analysis and forecasting of the activities of agricultural producers . 6 . Development of scientific research and innovations . At the same time, the key challenges of implementing the system in Ukraine are outlined, including imperfect digitalisation in rural areas and a low level of farmers’ awareness . The article emphasises that implementing FADN is an important step in ensuring the competitiveness of Ukraine’s agricultural sector, its integration into the European market, and the creation of conditions for sustainable development . Successful implementation of FADN in Ukraine requires active state support, educational work among farmers, and infrastructure development for data collection and processing .
Counteracting the Risks of International Investment in the Conditions of War
(Національна академія статистики, обліку та аудиту, 2023) Vasyechko, O. O.
The study aims to determine critical components of the protection of foreign investors in time of war by case of Ukraine and with account to various categories of investors. Foreign direct investment (FDI) is very volatile due to the sensitivity of foreign investors to information signals, caused by much higher riskiness of foreign markets than internal ones. Heavy FDI inflows in the past are not a guarantee of their similar inwards in the future and vice versa. The process of taking investment decisions depends on the investors’ aversion and the investment climate in a host country. The aversion of companies is dependent on size, organization and origin, which is a result of varying capabilities of counteracting international risks. The investment climate is conditional on the performance of democratic institutions, the formation of democratic society and the progress in a host country, especially in information technologies. The sensitivity to information signals essentially increases for investment projects in countries at war. The war risks feature much higher uncertainty than the risks of peacetime, being extreme by nature, which means that they may have devastating effects for an investor in spite of a low probability of the occurrence, i. e. cause abnormal losses, partial or total ruining of invested assets, or physical injuries, captivity, hostage-taking or death of company staff. This offers an argument for reasonability of the systemic approach to setting up the public policy on attracting foreign direct investment in time of war with accounting for various investor categories and special emphasis on the risk management tools that are capable to increase the level of investors’ protection and certainty. We believe that the key ones are information support for the process of taking investment decisions, formation of reserve capital by estimating value at risk and conditional value at risk, double diversification of invested assets, risk premium and international insurance of FDI. International insurance is the core component of a scheme for the protection of investors in time of war, and when the aggressor is a country with permanent membership in the UN Security Council, its guarantee will require initiatives collaborated with international partners
Cоціально-психологічний аналіз типології споживачів освітніх послуг ЗВО
(Національна академія статистики, обліку та аудиту, 2024) Черушева Г. Б.
Динамічні процеси освітніх послуг в умовах нової соціально-економічної реальності є важливим впливовим чинником збагачення інтелектуального ресурсу як кожної людини так і суспільства в цілому. Надання освітніх послуг як ключовий напрям діяльності на ринку праці є відбиттям соціально-економічних змін й визначальним фактором конкурентоспроможності економіки будь-якої країни. Закони ринкової економіки виступають базовим економічним підґрунтям розвитку ринку освітніх послуг в Україні. При цьому освітні організації, маючи структуру європейського типу, не втрачають індивідуальної та регіональної особливості із врахуванням їх рівня, професійної спрямованості, а також авторської свободи, орієнтованої на цільового споживача освітніх послуг. У статті розкрито концептуальні підходи щодо визначення понять «освітні послуги», «споживачі освітніх послуг». На основі теоретичного аналізу та емпіричного дослідження визначені основні освітні організації, що складають систему освіти як соціального інституту забезпечення освітніх послуг, форми формальної та неформальної освіти в Україні. Особлива увага приділена аналізу основних категорій споживачів освітніх послуг, а також соціально-психологічному аналізу факторів впливу на освітні наміри молодих людей як в процесі їх професійної підготовки у закладах вищої освіти так і в період професійного становлення. За результатами дослідження розроблена типологія різних груп споживацької аудиторії, кожна з яких має свої мотиви й чинники прийняття рішень.
Data Science у системі управлінських рішень: методологія, практика, трансформація
(Національна академія статистики, обліку та аудиту, 2024) Осауленко О. Г.; Горобець О. О.; Гринчак Н. А.
Differentiating the Level of Territorial Development of the Transport and Logistics Infrastructure in Ukraine by Adapting the Cluster Analysis Methodology
(Національна академія статистики, обліку та аудиту, 2020) Hrynchak N.
Recently, much attention has been paid to the ideas and theories that highlight the cluster approach to the territorial organization of the economic system. Separation and development of transport and logistics cluster contributes to the development of competitive advantages, provides the leading position of the country in the world market and enhances the investment attractiveness of the region in which it operates. The use of a multidimensional statistical method of cluster analysis to determine the homogeneity between the individual regions of Ukraine contributes to the identiﬁ cation of transport and logistics cluster. For this reason, the article analyzes the role of cluster analysis in the study of the development of transport and logistics services, shows that the transport and logistics cluster is formed on the basis of the real socio-economic situation in the conditions of a particular territory, taking into account its potential development. It is substantiated that the transport and logistics cluster, in addition to meeting the needs of the economy, performs a number of important functions: it creates opportunities for the development of sectors of the national economy; contributes to the development of the region’s infrastructure; increases the investment attractiveness of the region. The conducted research of existing methods of cluster analysis of grouping of regions of Ukraine by the level and potential of development of the market of transport and logistic services has allowed to allocate the considered ways of estimation of efﬁ ciency of functioning of the cluster which differ in external and internal effects. A cluster analysis of the territorial level and potential of logistics development in the regions of Ukraine is carried out on the basis of three groups of indicators (socio-economic, transport performance indicators of the region and indicators characterizing the composition of the transport system of the region and its potential opportunities). As a result of the cluster analysis, the regions of Ukraine were grouped into three clusters by the level of logistics development, and into two clusters by the logistics development potential. It is determined that the classiﬁ cation of regions into homogeneous groups will allow to build in each cluster typologically regressive equations of interaction of market factors, which will increase the accuracy of the study of the dynamics of the development of the market environment of regions of potential placement of elements of transport and logistics infrastructure.
Digitalization of the EU Manufacturing Sector: The Use of Artificial Intelligence
(Національна академія статистики, обліку та аудиту, 2025) Salikhov M. M.
This paper analyzes the statistical toolkit of Eurostat for collecting and processing data on the implementation of Artificial Intelligence (AI) in enterprises across European Union (EU) countries. The study defines the key aspects of evaluating the adoption of AI technologies, such as text mining, natural language generation (NLG), speech and image recognition, machine learning and deep learning, process automation, and autonomous system management. The application of this toolkit allows for the assessment of the digitalization status of the manufacturing sector in the EU and identifies trends in the integration of advanced technologies into business processes. According to data from 2024, it has been determined that the average level of AI penetration in EU-27 countries remains at an early stage, ranging from 1.46% for autonomous robots to 4.58% for text analysis. It has been analyzed that the most widespread technologies are text mining, NLG, and process automation (RPA/AI software), which can be attributed to their relative ease of implementation and lower investment barriers compared to AI systems embedded in devices, such as autonomous robots for warehouse automation or production assembly works, autonomous drones for production surveillance or parcel handling, etc. Geographic analysis reveals that the leaders in AI implementation are small to medium-sized economies with a high level of digitalization and developed innovation infrastructure: Luxembourg, Belgium, Denmark, Finland, Austria, the Netherlands, and Sweden. It has been established that text mining and NLG dominate in countries with advanced data analytics, while machine learning and image recognition are more characteristic of high-tech economies in Northern and Western Europe. It has been found that hardware-intensive technologies, such as autonomous robots, are less widespread due to high financial and technical barriers. In particular, a low level of AI adoption is observed in Eastern and Southern Europe, especially in Romania, Greece, Serbia, Cyprus, and Bulgaria. The study underscores the impact of the size and technological development of a country on the level of AI implementation: small, technologically advanced economies show leadership, whereas larger countries with traditional manufacturing sectors exhibit moderate use of these technologies. In Ukraine from 2026 the government plans to introduce national statistical monitoring of AI usage in enterprises. This will allow for the collection of detailed data on the digitalization of business and the public sector, facilitate the assessment of progress in implementing innovative technologies, monitor strategic priorities, and adjust development policies. Alignment with European standards of AI statistics will ensure comparability of data at the international level and contribute to Ukraine’s integration into global economic processes. The introduction of a national statistical toolkit is an important step for monitoring the digital transformation of the economy, assessing the impact of AI on the competitiveness of enterprises and industries, formulating informed strategic decisions, and developing national innovation policy.
Ensuring the Psychological Aspects of Individuals’ Economic Security: Income, Economic Happiness, and Empirical Evidence
(Статистика України, 2024) Pan, Li
Economic security, as a key aspect of state strategy, continues to remain at the forefront of political research and public debates. In light of contemporary global challenges, including geopolitical tensions and economic disruptions such as the COVID-19 pandemic and Russia’s war against Ukraine in 2022, which continues to cause significant harm to the lives, security, and health of individuals in Ukraine and other countries, it is important to consider not only macroeconomic indicators but also the individual economic conditions of citizens. This study is based on data obtained within the framework of the seventh wave of the World Values Survey (WVS), conducted in South Korea. I applied the ordered logit regression (OLR) method and conducted statistical analysis using Stata software to explore the relationship between objective and subjective indicators of individuals and the consequences of subjective feelings of anxiety, level of happiness on the perception of one’s own health. The obtained results clearly demonstrate a strong positive correlation between individuals’ personal economic indicators and their subjective sense of satisfaction and happiness. This indicates that individual economic conditions significantly influence psychological well-being and overall life satisfaction. Moreover, data analysis highlights the need for the development and implementation of effective social programs and strategies aimed at supporting citizens’ economic well-being. Thus, there is a call for active government involvement in creating conditions to improve the economic status of the population with the aim of enhancing happiness levels and overall societal well-being, particularly for those countries with abundant resources to ensure economic prosperity but instead of prioritizing the economic security of their citizens, focus on external threats and under the pretext of security initiate wars against other countries. It is recommended to adopt an approach that balances attention to macroeconomic aspects with consideration of individual citizens’ needs, thereby contributing to sustainable and harmonious societal development. The scientific findings of this study can serve as a basis for the development and implementation of more effective social and economic policy strategies aimed at improving citizens’ quality of life and public welfare.
EU FADN farm classification: first experience of Ukraine in a European perspective
(Національна академія статистики, обліку та аудиту, 2025) Yashchenko, L.; Marongiu, S.,; Prokopenko, O.; Kruglyak, H.
The article analyzes the typology of agricultural holdings within the Farm Accountancy Data Network (FADN) and its impact on the formation of the common agricultural policy. The study emphasizes the importance of FADN as a tool for collecting, processing and analyzing economic data on farms, which contributes to the development of effective management strategies and policy-making processes. Particular attention is paid to methodological issues of farm classification and potential benefits of adapting EU experience to the Ukrainian specifics of the agricultural sector. The article describes the methodology used for typological classification based on economic size and farm type (such as specialist crop or livestock farms). It involves grouping farms based on Standard Output (SO). This classification helps identify structural characteristics, income levels, and production focus among farms. The procedure of the farm classification can be described in the following steps: Stage 1: Calculation of Standard Output Coefficients (SOC). Stage 2: Calculation of SO for each production (crops and livestock). Stage 3: Calculation of the total SO of the farm. Stage 4: Determination of the Economic Size of the farm. Stage 5: Determination of the Type of Farm. In addition, the study identifies problems associated with data collection, methodological discrepancies and the integration of small farms into the FADN system. The authors emphasize that the importance of maintaining harmonized typological classifications across EU member states. Such consistency ensures the reliability of cross-country comparisons and supports the formulation of effective agricultural policies that address the diversity of farming structures within the Union. So, the implementation of FADN in Ukraine will contribute to the harmonization of agricultural statistics and comparative analysis at the European level. The article concludes that further improvement of the typology framework and strengthening of digitalization efforts will contribute to better policy formulation and sustainable development of agriculture of Ukraine.
From Hydrological Data to Economic Governance: Expanding the Analytical Capacity of Water Accounts
(Національна академія статистики, обліку та аудиту, 2025) Motuzka O.; Grod M.
The study builds on the hypothesis that the effectiveness of water resource management directly depends on the level of analytical maturity of water accounting systems. The traditional model, focused mainly on recording the physical parameters of the water balance, does not provide an adequate foundation for the formulation of strategic economic and environmental decisions. The integration of hydrological, ecological, and economic data within a unified analytical framework transforms water accounting into a tool of economic governance, capable of measuring not only water volumes but also its value, productivity, and contribution to sustainable development. The harmonization of statistical, hydrological, and economic methods enhances the analytical capacity of water accounting, making it an effective mechanism for assessing the state of natural assets and supporting decision-making at macro- and meso-levels. The purpose of the article is to develop methodological foundations for the formation of analytical water accounts that integrate physical, economic, and institutional parameters in order to improve the effectiveness of decision-making systems in the field of water resource management. This approach reconsiders the role of water accounting as not merely a statistical but also a managerial instrument that connects physical resource flows with economic indicators of sustainability. The article outlines the main directions of integrating environmental and economic water accounting systems, identifies analytical parameters capable of ensuring coherence between natural processes and economic decisions, and substantiates their potential for supporting sustainable development policy. For the first time, a conceptual understanding of water accounting is proposed as an integrated analytical system that combines hydrological, administrative, and economic levels of observation, ensuring a transition from the registration of natural indicators to the managerial interpretation of water resources as an economic asset. As a result of the study, methodological principles have been developed for the formation of analytical water accounts that ensure a transition from a purely hydrological dimension to a comprehensive economic and managerial approach. The expediency of using the water account as an instrument for integrating physical, economic, and institutional data to support decision-making based on harmonized water indicators has been scientifically substantiated. The proposed approach advances the modern understanding of analytical water accounting, within which water is regarded not only as a natural resource but also as an economic asset that affects productivity, sustainable development, and financial stability. The scientific novelty of the results lies in the formulation of a theoretical and methodological model of analytical water accounting as a mechanism for transitioning from descriptive hydrological recording to systemic economic and managerial analysis, which further develops the concept of an integrated system of water management.
Gender Equality Indicators in Ukraine: Impact Analysis of Gender Initiatives
(Національна академія статистики, обліку та аудиту, 2025) Akbash K . S .; Pasichnyk N . O .; Rizhnіak R . Yа .
The article presents the results of a study on determining the impact of gender initiatives on indicators of gender equality in Ukraine . For analysis, the authors chose the Gender Development Index and the Gender Inequality Index, as well as their composite indicators . The gradation of gender initiatives was carried out using the following scale: general issues of gender equality; development of gender-sensitive legislation; conducting a gender audit; introducing a gender component into educational programs; combating gender stereotypes and discrimination; protection from gender-based violence; gender-responsive budgeting . The result of the study was the following practical conclusions . Firstly, the correlation analysis between gender indices (Gender Development Index and Gender Inequality Index) and the total number of gender initiatives showed that gender initiatives have a significant impact on key indicators of gender development and gender inequality in Ukraine . Secondly, the forecast of stable values for the Gender Development Index indicates that we should not expect significant changes in this index in the coming years . This may indicate the sustainability of gender policies and the level of equality, but at the same time it indicates that global changes may not be fast enough . Third, the decline in the Gender Inequality Index indicates potential positive changes . The forecast for the coming years shows the possibility of reducing inequality, which could be the result of successful reforms and policies . Fourthly, the forecast of a decrease in the number of gender initiatives is a signal for a review of the current situation in the field of gender equality . A significant decline in activity may indicate that greater efforts should be made to support and implement new programs to combat gender inequality . However, these forecasts only partially take into account possible changes caused by military events in Ukraine . The factor of war can significantly affect these indicators, leading to increased inequality or even decreased access to basic rights and resources for women and minorities . The impact of war on the number of gender initiatives may be even more pronounced because in times of war, states may cut funding for social programs or focus on rebuilding infrastructure rather than promoting gender equality . This could lead to a sharp reduction in the number of initiatives or their cancellation . Taking this factor into account is important for adjusting policy strategies and initiatives that aim to support equality in the face of global upheaval .
Harmonizing Non-financial Information of Business Enterprises in the European Union and Ukraine
(Національна академія статистики, обліку та аудиту, 2023) Lubenchenko O. E.
Apart from financial statements, business enterprises make and submit non-financial reporting regulated by several Directives of the European Union (EU), national law of EU member states and Ukraine. Recently these normative documents required amendments, because users of non-financial reporting were concerned with a broader range of supplementary information. It covers company’s goals and strategies; environmental sustainability; extension of the responsibility of company management and top administrative staff for the assurance of sustainability; the concept of materiality and its analysis; the assessment of risks specific to sustainability, affecting the performance of company and having indirect adverse effects for community and environment; the disclosure of information on intangible assets (human, intellectual and social capital); research, development and innovation; social responsibility before employees, respect to human rights and fighting with corruption and bribery. Therefore, the EU Council approved the Corporate Sustainability Reporting Directive. The information disclosure in non-financial report was made the exclusive responsibility of business enterprise management, and it depends on the specific of national law and business activities of an enterprise. Bearing this in mind, the procedure for the compilation of non-financial report was developed, with clarifying the issues that required consideration: structuring of non-financial reporting; setting up the indicators of financial and non-financial reporting; collection of data and estimation of results; preparation, monitoring and presentation of the report. The proposed structuring is meant to help a business enterprise focus on urgent issues of non-financial reporting, first and foremost on highlighting its market sustainability and sustainable development perspectives. A set of indicators characterizing non-financial reports is proposed: ratio of competition intensity, ratio of market advantage, overall index of labor productivity, index of turnover of goods, works and services. Clarifications are made in the basic terminology: non-financial information, nonfinancial reporting, sustainable development, integrated reporting, and corporate reporting. They help make the procedure for monitoring of non-financial reporting regular and transparent for users.
High-Tech Industry in the EU: Policy, Economy, Statistics
(Національна академія статистики, обліку та аудиту, 2024) Salikhova O. B.
The analysis of the legal framework supporting the European Union’s decisions on the EU industrial sector, particularly high-tech manufacturing, shows that the European Commission maintains a long-standing commitment to prioritizing technological development in industries. To enhance their potential and competitive advantages, mechanisms of industrial, scientific-technological, and innovation policy are primarily employed. At the same time, research results show the growing trade deficit EU high-tech trade. The aim of the article is to deepen understanding on the policy and economic dimensions of high-tech activity, as well as to statistical estimates of production and international trade flows of high-tech goods in EU between 2008 and 2023. The economic-statistical analysis revealed that, since the early 2000s, the EU has gradually increased its trade deficit in high-tech goods with China. In 2009, the negative balance was €43.1 billion, rising to €73.1 billion by 2019; in 2022, the trade deficit with China reached a historic high of €129.6 billion; by the end of 2023, it was €105.5 billion. Countries such as Thailand, South Korea, Malaysia, Taiwan, and Vietnam have significantly increased their exports of high-tech goods to the EU since 2019, contributing to a growing negative balance. Before the pandemic in 2019, imports from Asian countries of high-tech goods in the groups of Electronics & Telecommunications and Computers and office machines grew at the highest rates. In the category of Electronics & Telecommunications, imports from China increased from €63,013.9 million to €89,228.1 million from 2019 to 2023; imports from Taiwan – from €3,644.7 million to €16,489.4 million; and imports from Vietnam – from €110.2 million to €14,053.8 million. In the category of Computers and office machines, imports from China increased from €40,177.4 million to €42,752.0 million; imports from Taiwan – from €802.6 million to €9,917.6 million; and imports from Vietnam – from €21.1 million to €2,787.2 million. This led to a significant trade deficit for the EU in high-tech goods from these countries. The work substantiates that the EU leadership has adopted new political documents, which prioritize reducing strategic external dependency on imports and implementing measures to enhance their effectiveness. It should serve as benchmarks for developing policies for the growth of high-tech industries in Ukraine amid wartime conditions and post-war economic recovery.
Intellectual Capital as Part of the Quality Management System in an Auditing Firm
(Національна академія статистики, обліку та аудиту, 2023) Lubenchenko, О.
A new approach to quality assurance in audit requires creating a quality management system that would include eight components: procedure for risk assessment in a firm; management and leadership; respective ethical norms; acceptance and continuations of relations with clients and speciﬁ c engagements; engagement completion; resources; information and communication; the process of monitoring and correction. Each component requires a separate assessment in the monitoring of the quality management system, both at ﬁ rm and engagement level. The article demonstrates that the component “Resources” (human, technological, intellectual) of the quality management system in an auditing ﬁ rm can be considered from the management viewpoint as intellectual capital, thus making applicable recognized management models. By summing up research results produced by domestic and foreign scientists it was demonstrated that the model of European Foundation for Quality Management (EFQM model) can be applied in assessing the components of the quality management system, “Resources” in particular. EFQM model was adapted and extended in an elaborated working document for internal or external monitoring of the quality management system in an auditing ﬁ rm. The working document includes performing of the following procedures: inspection (review) of documents and observations; individual interviews of the engaged ﬁ rm staff; analysis of obtained evidence. The implementation and documenting of monitoring procedures and informing the results to all the ﬁ rm staff will help assure the quality of auditing services and increase the users’ trust in the audit.
International Trade of Pharmaceutical Products and Issues of National Security
(Національна академія статистики, обліку та аудиту, 2024) Salikhova O . B .
With the COVID-19 pandemic, the world entered a reality that can be called “medicines power” . The closure of factories in China due to strict quarantine, the ban on exporting certain goods from India in early 2020, the unavailability of air transportation, and blocked sea routes caused disruptions in supply and blocked value-added chains . It became evident: there is a threat of depend on the import of active pharmaceutical ingredients and medicaments, medicinal, and pharmaceutical products, production of which is concentrated in Asia . It is clear that countries with scientific, technological, innovational and production capabilities to ensure the needs of healthcare sector (including pharmaceutical goods), are less vulnerable and dependent on imported supplies (mostly from unfriendly nations) . On the contrary, countries lacking adequate resources face national security threats . These threats are especially exacerbated during epidemics, crises, environmental disasters, and military conflicts . The aim of this article is to analyze of EU policy and the key trends in the export of pharmaceutical industry products from the EU, especially after the large-scale russian military invasion of Ukraine in February 2022 (and the European Council’s strong condemnation of russia’s aggressive war against Ukraine, and the imposition of a series of sanctions); in particular the identification of the volume of exports to russia and Ukraine; the development of recommendations for Ukraine regarding the development of the pharmaceutical industry and reducing external dependence on supplies and threats to national security . The analysis showed that in 2023, russia ranked 6th among the largest EU partners for the import of medicinal products, medical and pharmaceutical goods . The EU exported medicaments, medicinal, and pharmaceutical products to russia worth €8 .8 billion (medicaments, medicinal, and pharmaceutical products became the leaders in exports from the EU to russia in 2022–2023) . Ukraine paid $1 .96 billion for the import of this goods; in 2023, the expenses increased to $2 .21 billion (close to the amount paid in 2019, which was $2 .24 billion), despite a significant decrease in Ukraine’s population due to migration, casualties, and the temporary occupation of Ukrainian territories . Since the responsibility of governments lies in efforts to care for the nation’s health, ensure the efficiency of the economic system and social stability, the article justifies the need to initiate negotiations with European partners regarding the construction of pharmaceutical enterprises (relocating from Asia), specifically for the production of pharmaceutical and biological ingredients, as well as finished medicines, within Ukraine . Such measures are a rational and politically justified decision . This will help reduce the EU and Ukraine’s external strategic dependence on supplies (including from unfriendly countries) and ensure the regulation and management of the industry’s development in national interests . In case of threats, this will allow measures to influence the structure and volume of production, which, as the 2020 lockdown showed, turned out to be impossible with the placement of production capacities in countries where the free flow of goods becomes difficult in crisis situations .

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