Modern Threats to the Financial and Economic Security of Aerospace Enterprises
Bibliographic record
Abstract
The study provides an analysis of modern challenges and conditions in which Ukrainian business operates during hostilities, and their impact on accounting and tax activities. An analysis of laws and regulatory documents developed by the state for the functioning and improvement of the situation of enterprises affected by hostilities was carried out. Scientific publications and monographic editions, magazine articles and materials of scientific and practical conferences became the methodological basis of the research. Content analysis of scientific periodicals was used during the research; comparative critical analysis of existing approaches and methods of analysis of financial stability and tax burden; analysis of economic activity of enterprises in the aerospace industry; statistical methods of analysis. The main hypothesis of the study was the assumption of the possibility of restoring the country's production potential due to the introduction of the latest accounting and tax technologies of digital transformation of Ukraine, national projects for the development of entrepreneurship, digital interaction platforms for business relocation assistance. Using the example of an enterprise belonging to the aviation industry, the influence of social and behavioral challenges on the accounting and tax activities of this enterprise, namely: on calculations with the budget, the amount of profit and on calculations of labor remuneration, was investigated. Measures to improve business promotion under martial law are proposed.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.000 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.002 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".