Introduction. Green entrepreneurship has become a powerful new force, driving sustainability and promoting economic development within local economies. This research explains how small-scale green entrepreneurship activity has its desired role in environmentally affected matters and any economic grow-ups from the low ends. Aims and tasks. The study aims to analyze green entrepreneurship models and highlight successful initiatives in various regions, including those related to solar energy, green agriculture and green product development startups, to understand the impact related to social, economic and environmental factors. Results. The findings in the research indicate that creativity is an important business strategy, partnerships in the strategic plan, application of technology and capturing communities in driving green entrepreneurship. As such, the study discovered that business models were continuously associated with the creation of jobs, and in average 15,000 new jobs per region were created. North America, Europe, Asia, Africa, and Latin America contributed significantly. Thus, as well as through strategic partnerships and technology adoption, it has contributed to a reduction in CO2 emissions by an average of 60,000 tons a year across all regions. The success of green entrepreneurship models is analyzed using empirical case studies and real-life examples to bring out core issues requiring action and offer recommendations to policy makers, investors, and entrepreneurs on how to implement green business models further. Conclusions. The research underlines the dynamic capability of green startups to solve environmental issues along with its shifting economy and community interface. An essential role of green entrepreneurs is the ability to use creative mindsets together with progressive tie-ups. This therefore engenders positive change and leads the way to a more equal and sustainable world. Going further, all critical characters in the area must still be inspired and enlightened to launch more green entrepreneurship initiatives to provide more significant influence on transitioning to a more sustainable society.

This study investigates the transformative potential of blockchain technology in financial accounting by examining its applications, challenges, and implications. The study begins with a review of blockchain’s origins and its ability to address inefficiencies, fraud risks, and transparency limitations in traditional accounting. A mixed-methods approach was employed, combining qualitative thematic analysis and quantitative statistical techniques. The qualitative analysis involved thematic coding of data from case studies and organizational reports, while the quantitative analysis assessed financial data using descriptive and inferential statistical methods. Eight organizations from diverse industries—including banking, retail, and technology—were purposively sampled to capture varied experiences and applications of blockchain technology. Key findings reveal blockchain’s ability to enhance transparency, efficiency, and security in financial transactions, offering significant advantages for financial reporting and auditing. However, challenges such as regulatory uncertainties, scalability concerns, and technical complexities remain barriers to its widespread adoption. This research provides actionable recommendations to overcome these challenges and maximize blockchain’s benefits in financial accounting. By integrating theoretical insights with empirical evidence, this study contributes to advancing the understanding of blockchain’s role in transforming financial practices, offering practical guidance for academia and industry practitioners alike.

Corruption remains one of the most serious problems that hinders economic development, undermines trust in state institutions, and worsens the quality of life of citizens. In today’s digital transformation, innovative technologies such as artificial intelligence, blockchain, and automation of management processes are becoming key tools in the fight against corruption. The purpose of the study is to assess the impact of innovative and technological factors on curbing corruption in the country. The calculations are based on the World Bank data for Denmark, Finland, Singapore, New Zealand, Sweden, Ukraine, Albania, Serbia, Romania, Moldova, and Hungary for the period from 2017 to 2023. Using canonical analysis and a correlation matrix, the article confirms the hypothesis that innovation and technological determinants influence the reduction of corruption. A close relationship is found between the Global Innovation Index (according to the World Intellectual Property Organisation) and Control of Corruption (according to the World Bank), Corruption Perceptions Index (according to Transparency International), Rule of Law (according to the World Bank) and Regulatory Quality (World Bank). There is also a moderate relationship between High-Tech Exports (according to the World Bank) and Rule of Law, High-Tech Exports and Control of Corruption, High-Tech Exports and Corruption Perceptions Index, High-Tech Exports and Regulatory Quality. It was found that 84.7% of the variation in corruption indicators is explained by innovation and technology factors. The canonical coefficient is 0.929, which indicates a strong direct relationship between the groups of variables under study. It is determined that Regulatory Quality has the greatest direct impact on corruption processes. Based on the analysis, the authors suggest areas of innovative and technological changes to combat corruption, including processing large amounts of data, detecting anomalies and patterns, machine learning for risk prediction, preventive anti-corruption measures, and reducing the human factor in public administration. The results of the study can serve as a basis for developing anti-corruption strategies at the national and international levels, in particular through the introduction of digital technologies in public administration.

This paper investigates the adoption of technology in government management, focusing on its role in public sector transformation. The study examines case studies and emerging trends, highlighting the potential of technology to enhance administrative processes, improve service delivery, and increase citizen engagement. Challenges such as outdated systems and resistance to change are identified, while factors for success include visionary leadership, user-centered design, and collaboration. Methodologically, the paper employs econometric modeling to analyze the relationships between technology adoption and management outcomes. Key findings indicate that investment in digital infrastructure and skills development is crucial for driving effective transformation. The research contributes to the ongoing discourse on digital governance and offers policy recommendations for fostering innovation and agility in government operations. As governments face complex challenges in the digital era, this study emphasizes the importance of proactive strategies to leverage technology for continuous improvement (Curtis, 2019; Terdpaopong & Kraiwanit, 2021).

Статтю присвячено вдосконаленню методичного підходу до моделі управління структурою капіталу будівельних компаній. Мета дослідження полягає в обґрунтуванні характеристик управління структурою капіталу, що враховують цільові функції та обмеження за критеріями ефективного управління структурою капіталу. Результатом роботи є вдосконалений методичний підхід до оптимізаційної моделі управління структурою капіталу, яка, на відміну від існуючих, має комплексний характер і враховує цільові функції максимізації фінансової автономії та мінімізації вартості капіталу, а також обмеження за критеріями достатності капіталу (на основі прогнозованих факторів зовнішнього середовища та макроекономічної ситуації за імітаційними сценаріями), фінансового ризику, рентабельності капіталу. Пропонована в роботі двокритеріальна оптимізаційна модель управління структурою капіталу дозволяє знайти оптимальне рішення, що задовольняє цільовим функціям методом поступок стосовно коефіцієнта фінансової автономії з урахуванням його середньогалузевого значення й розміру будівельної компанії за виручкою від реалізації, та автоматизувати процес управління джерелами формування капіталу з огляду на стратегічні цілі будівельної компанії, а також, у разі відсутності глобального оптимального рішення, застосувати поступки за певними критеріями, обґрунтувавши ризикові сценарії для підприємств і ефективність ухвалених управлінських рішень. Механізм упровадження моделі управління структурою капіталу на прикладі трьох будівельних компаній України продемонстрував свою результативність і здатність знаходити оптимальні рішення щодо формування капіталу з додержанням низки критеріїв достатності капіталу, його вартості, фінансового ризику та рентабельності капіталу.

With each global challenge like climate change, economic instability, digital disruptions, and many other challenges, business infrastructure and business leadership need to be sustainable and resilient. While AI is becoming a well-recognized transformative tool to improve business performance, AI’s impact on sustainability and business resilience has not yet been systematically investigated. The current study aims to fill this gap by carrying out an analysis of the way AI implementation influences the creation of sustainable and adaptive business ecosystems in the United States of America, the United Kingdom, Estonia, China and Poland in 2021–2024. The goal is to measure AI’s impact on two main structural outcomes – Sustainability Index and Business Resilience Score – and to assess how this informs future business leadership strategies. The findings from a fixed-effects panel regression model show that AI_Intensity is significantly and positively related to the Sustainability Index (β = 0.452, p < 0.01) and also significantly and positively related to the Business Resilience Score (β = 0.398, p < 0.01). In country-level analysis, the United States and the UK rank highest across different indicators of AI adoption and related infrastructure outcomes. Estonia and Poland have a steady performance coming up from behind as countries of high digital maturity and policy support. The emphasis of the conclusions is in the sense that AI, in conjunction with digital transformation and innovation, contributes significantly to long-term environmental and organizational robustness and to the development of bold and adaptive business leadership. Further studies require the scale-up to encompass additional countries, assessing sectorial effects and investigating what the ethical governance of AI has to do with keeping such tendencies alive.