ІНСТИТУЦІЙНИЙ РЕПОЗИТАРІЙ ДЕРЖАВНОГО ПОДАТКОВОГО УНІВЕРСИТЕТУ

Institutional Repository of the State Tax University (iRDPU)

ISSN 3083-6344

Вітаємо на цифровій платформі iRDPU, що забезпечує накопичення, систематизацію, обробку, зберігання та надання у відкритий доступ електронних версій інтелектуальних продуктів університетської спільноти.

Проєкт реалізовано на базі програмного забезпечення DSpace© та підтримується Науковою бібліотекою університету.

Кількість документів у репозитарії: 6496

Нові надходження

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    Deepfake technologies as a new tool for committing criminal offences: a comparative study (Свідоцтво про реєстрацію авторського права на твір № 149235)
    Грицюк, Ігор Васильович
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    Бодунова, Олеся Миколаївна
    (2026-07-20, Український національний офіс інтелектуальної власності та інновацій)
    This article presents a comprehensive study of deepfake technologies as a new tool for committing criminal offences against the backdrop of the rapid development of generative artificial intelligence and the digitalisation of society. The relevance of the topic stems from the significant increase in the use of deepfake technologies in fraud, cybercrime, information and psychological operations, extortion, invasion of privacy, as well as in crimes against the foundations of national security. It is emphasised that modern deepfake materials are characterised by a high level of realism, which significantly complicates their detection, verification of authenticity, and use in criminal proceedings.
  • Тип елементу:Документ,
    Міжнародні стандарти забезпечення права на справедливий суд у кримінальному провадженні: проблеми імплементації' та перспективи вдосконалення законодавства (Свідоцтво про реєстрацію авторського права на твір № 149229)
    Грицюк, Ігор Васильович
    ;
    Бодунова, Олеся Миколаївна
    (2026-07-20, Український національний офіс інтелектуальної власності та інновацій)
    The article provides a comprehensive scientific analysis of the right to a fair trial in criminal proceedings in Ukraine through the prism of international legal standards and thepractice of the European Court of Human Rights. The content of Article 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms is disclosed and its key elements are identified, including the independence and impartiality of the court, adversarial and equality of parties, consideration of the case within a reasonable time, the presumption of innocence, ensuring the effective right to defense and proper motivation of court decisions.
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    Особливості правотворчої діяльності у кримінально правовій сфері в умовах війни в Україні (Свідоцтво про реєстрацію авторського права на твір № 149227)
    Грицюк, Ігор Васильович
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    Бодунова, Олеся Миколаївна
    (2026-07-20, Український національний офіс інтелектуальної власності та інновацій)
    The article examines the phenomenon of workplace mobbing as one of the most dangerous forms of psychological violence within labor relations, posing a serious threat to the realizationof employees’ rights to dignified and safe working conditions. The essence, key characteristics, and consequences of mobbing for both employees and organizations are defined. It is emphasizedthatsystematic harassment in the workplace leads not only toemotional and psychological harm but also to violations of labor rights, reduced productivity, and deteriorationof the overall organizational climate.
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    Enterprise capitalisation as an indicator of financial stability and market value
    Davydenko, Nadiia Mykolaivna
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    Hordei, Oksana Dmytrivna
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    Novytska, Olena Valeriivna
    ;
    Давиденко, Надія Миколаївна
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    Гордей, Оксана Дмитрівна
    (2026, Державний податковий університет)
    The aim of this article is to examine the nature of a company’s market capitalisation as an integral indica tor of financial stability and market value, and to identify the key factors and current trends influencing its formation and growth in the context of an unstable economic environment and digital transformation. The article employs general scientific and specialised research methods, in particular: methods of theoretical generalisation and systematisation – to elucidate the essence of capitalisation; comparative analysis – to examine the evolution of approaches to its interpreta tion; a systems approach – to substantiate the relationship between capitalisation, financial stability and market value; structural-logical analysis – to identify internal and external factors influencing the formation of capitalisation; and grouping and classification methods – to summarise the factors affecting a company’s market value. The article proves that, in the current climate, a company’s market capitalisation serves not only as a measure of its value, but also as a com prehensive indicator of its financial capacity, investment attractiveness and long-term development. The article justifies the relevance of analysing capitalisation in relation to financial stability, which reflects a company’s ability to maintain solvency, use resources effectively and ensure operational stability. It has been established that the level of capitalisation is shaped by a combination of internal (profitability, capital structure, liquidity, quality of management) and external (market perception, investment expectations, information transparency, reputation) factors. The key areas of capitalisa tion’s influence on a company’s market value have been identified, and it has been demonstrated that its growth requires a comprehensive approach, which includes improving operational efficiency, optimising the financial structure, developing intangible assets, enhancing corporate governance and implementing digital technologies. The scientific value of this study lies in deepening the theoretical approach to understanding capitalisation as an integrated indicator that combines the financial, managerial and market characteristics of a company’s operations. A systematic view of the relationship between capitalisation, financial stability and market value is proposed through the combination of internal and external indicators, enabling a shift from formal measurement of value to a substantive analysis of the factors shaping it. The prac tical value lies in the possibility of using the results obtained to substantiate management decisions aimed at ensuring the sustainable growth of a company’s value in the context of digitalisation and heightened risks.
  • Тип елементу:Публікація,
    Digital competencies and their influence on the financial behaviour of Ukrainian households amid economic transformation
    Davydenko, Nadiia Mykolaivna
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    Manolescu, Irina Teodora
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    Titenko, Zoia
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    Mocanu, Natalia
    (2026, EU Public Administration Integration and Resilience Studies)
    The article examines the relationship between levels of financial and digital literacy and the financial behaviour of Ukrainian households in the context of contemporary economic challenges. The authors highlight the growth in the financial literacy index (from 11.6 points in 2018 to 12.3 points in 2021), which puts Ukraine on a par with Central and Eastern European countries. At the same time, it has been established that access to the Internet has a significant impact on economic well-being: households with Internet access have higher incomes, and the correlation coefficient between these parameters is more than 0.96, which indicates a strong direct relationship. The article reveals the concept of digital financial literacy as an integrated competence that includes the ability to search for, process and apply information about financial products, use modern financial technologies and adequately assess digital risks. Key competencies (such as cybersecurity, information processing, and innovative use of fintech) confirmed by international and domestic research are highlighted. Based on statistical data analysis, the authors show that improving households' digital and financial literacy promotes informed decision-making, reduces financial vulnerability and improves quality of life. A systematic set of recommendations is developed: from self-education through digital services to integrated educational programmes covering different age and social categories. The article will be useful for researchers of economic behaviour, policymakers, representatives of financial institutions and educational institutions.