Akaki Tsereteli State University

The study investigates the physicochemical and organoleptic properties of black tea dried at different temperatures using advanced technologies to obtain high-quality aromatic tea. Tea quality and health benefits are asso­ciated with essential oils, alkaloids, and phenolic compounds. Tea leaves harvested in May and September were divided into two groups: one dried by conventional hot-air drying and the other by infrared emitters operating mainly in the far-infrared range (8–20 μm). Drying was conducted at temperatures from 75 °C to 95 °C (with 5 °C intervals) until a residual moisture content of 5–7 % was achieved. Under optimal regimes, key physicochemical indicators determining tea quality (taste, aroma, colour, and storage stability) and sensory properties were evaluated. The results showed that for both Martvili and Tkibuli teas, infrared drying at 85–90 °C for ~15 min yielded higher sensory aroma scores and overall sensory quality compared with hot air drying. Tea produced using infrared drying demonstrated superior physicochemical and sensory characteristics compared to conventionally dried tea. Among the samples, infrared-dried Tkibuli tea (extractive substances 370.0 mg·kg-1, total phenolic compounds 170.5 mg·kg-1, sensory score 5.15) outperformed Martvili tea (extractive substances 356.8 mg·kg-1, total phenolic compounds 167.4 mg·kg-1, sensory score 4.95).

In the era of rapid digital transformation, the integration of accounting and auditing functions into smart governance frameworks has become a key determinant of transparency, efficiency, and public trust. This paper examines the conceptual and practical foundations of digital accounting and financial audit as essential components of smart governance. The research argues that financial information systems and auditing tools powered by digital technologies — including artificial intelligence, blockchain, and data analytics — redefine the mechanisms of accountability in both public and private sectors. Drawing on recent developments in digital finance and international public sector accounting standards (IPSAS), the study explores how the adoption of automated reporting and digital audit trails enhances decision-making processes and mitigates systemic financial risks in smart cities. The paper also highlights the evolving role of auditors as data analysts and strategic partners in governance, emphasizing the shift from compliance-oriented control to predictive, risk- based auditing. Through a theoretical and empirical lens, the research proposes a multidimensional framework where digital accounting and audit functions serve as the backbone of financial governance in intelligent urban systems. By aligning fiscal transparency with technological innovation, smart governance models can promote citizen engagement, reinforce institutional credibility, and ensure the sustainability of public finances. The study concludes that the future of accountable governance fundamentally depends on the synergy between digital technologies and financial integrity mechanisms.

Type of the article: Research Article AbstractIn Georgia, employed master’s students face a unique conflict between professional and academic roles, which can critically undermine their work engagement and performance. This study aims to identify the challenges to work engagement faced by employed master’s students in Georgia and to explore practical strategies for improvement. A cross-sectional, anonymous survey of 437 employed master’s students was conducted in the spring semester of 2023 across major universities in Tbilisi, Kutaisi, Batumi, and Telavi, ensuring national representativeness. Data were analyzed using SPSS Statistics via Pearson’s correlation, ANOVA, and regression analysis. The results quantitatively demonstrate that work engagement is strongly correlated with workplace learning opportunities (r = .702), supervisory responsibility (r = .704), and, most significantly, with high-quality supervisor communication (r = .989) and democratic management styles (r = .809). The study confirms that engagement is significantly higher when students feel their opinions are valued and when supervisors effectively communicate organizational goals. In conclusion, the findings provide empirical evidence that modifying workplace management practices, specifically by enhancing supervisory communication, adopting democratic styles, and offering developmental opportunities, can significantly improve the work engagement of employed master’s students. These insights offer clear directives for employers, universities, and policymakers seeking to better support this key demographic group.

The integration of digital technologies in the global educational space has sparked a fundamental transformation, a process accelerated in Georgia by the COVID-19 pandemic. While technological progress is evident, this study identifies a critical "digital divide" that persists despite high rates of general internet access. Based on a mixed-methodological approach - including normative act analysis, secondary data evaluation (Geostat, UNICEF, UNESCO), and qualitative systemic assessment- the paper analyzes the current state of digital education in Georgia's public schools. The findings reveal that digital inequality in Georgia has evolved into a multidimensional phenomenon, encompassing infrastructure quality, regional imbalances, and a "second-level digital divide" related to the quality of technology use. A significant legal vacuum is identified: current legislation, including the Law on General Education and the Law on Personal Data Protection, lacks specific regulations for digital learning environments and the certification of educational platforms. Furthermore, the study highlights a critical deficit in the digital competencies of educators, which hinders the safe management of virtual classrooms. The research concludes that technical equipment alone is insufficient for educational equity. It emphasizes the urgent need for a policy-based digital citizenship education framework and a modernized legal structure aligned with international standards (Council of Europe, 2019). The study provides strategic recommendations for policymakers to harmonize national legislation, bridge regional infrastructure gaps, and integrate "digital hygiene" into the national curriculum to ensure the psychological well-being and security of students in the digital age.