An advanced method for calculating crack growth in plate-like and axisymmetric structural elements under repeated loading conditions modeled using elastic–plastic material behavior, based on the principle of accumulation of distributed damage in the material is proposed. Near the crack tip, the processes of alternating elastic-plastic deformation and crack resistance of the material are modeled based on experimental results obtained from fatigue testing on smooth samples. Finite element analysis is conducted to determine the thermal and mechanical responses of the structure under different loading conditions. To assess accumulated metal damage from low-cycle fatigue, an improved method is used that takes into account the loading history. The ranges of equivalent elastic-plastic deformations are determined according to the Neuber’s rule. Damage is assessed using low-cycle fatigue curves based on the hypothesis of linear damage accumulation. At the same time, crack propagation during both the tensile and compressive stages and possible contact between the crack edges are taken into account. As the damage accumulates to a critical magnitude at the crack tip, the material is considered destroyed, and the crack grows stepwise. The developed method has significant advantages, since it does not impose restrictions on the size of the plastic zone and small crack depth. The results of calculations are compared with data obtained using the Newman’s formula.
Background: The digitalisation of public administration is a pivotal factor in achieving fiscal openness. The harmonisation of reporting through International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) is essential for unifying financial data, ensuring international comparability, and strengthening public trust in governmental financial management. Objective: This study investigates the causal relationship between the adoption levels of international financial reporting standards and the resulting degree of fiscal transparency within government operations in the context of digital transformation. Methodology: The research employed a systematic, analytical, and factor-based methodological approach. The analysis utilised secondary statistical data sourced from the World Bank, IMF, OECD, IFAC, and the European Commission to establish cross-country comparisons and quantitative outcomes. Results: Findings indicate that countries with high digital maturity exhibit significantly higher average fiscal transparency (0.82) compared to those with low digitalisation (0.52). Furthermore, public integrity—measured by the Corruption Perception Index—averaged 71 in digitally mature nations compared to a global average of 55. Integrating international standards with digital platforms was found to reduce administrative reporting costs by 20–25% and audit duration by 30%, demonstrating enhanced budgetary control efficiency. Unique Contribution: This research provides empirical confirmation of the synergy between IFRS/IPSAS and digital monitoring tools. It offers a data-driven policy mandate for improving financial transparency, control effectiveness, and management quality across all levels of government. Conclusion: The integration of IFRS/IPSAS with digital public financial management platforms is directly associated with substantial increases in fiscal transparency and administrative integrity, leading to measurable improvements in efficiency and budget control. Key Recommendation: Future research should focus on developing a specific implementation roadmap and evaluation framework for integrating IPSAS/IFRS into emerging digital governance architectures to quantify long-term economic impacts.
The article explores modern methods for evaluating managerial decisions in digital transformation. It introduces a hybrid model combining qualitative and quantitative criteria, enabling assessment beyond static indicators. By merging expert judgment with performance metrics, the framework reveals misalignments, inefficiencies, and areas for improvement. Neural networks are highlighted as tools for proactive scenario modeling, risk forecasting, and strategic optimization. The study notes challenges in adapting legacy methods to big data, cloud computing, and AI automation, while stressing their transformative potential. Recommendations include digital platforms, real-time algorithms, and agile data models. The model’s broad applicability across industries enhances coherence, accountability, and sustainable outcomes.
The integration of digital business systems into organizational strategy has become essential for achieving sustainable development. Companies face simultaneous pressures to improve operational efficiency, meet environmental, social, and governance goals, and strengthen stakeholder relationships. This paper examines how digital business systems function as strategic infrastructure enabling enterprises to operationalize sustainability practices through systematic measurement, process automation, and real-time optimization. The study synthesizes recent research on digital transformation, sustainable development, and enterprise systems, analyzing the specific contributions of modern ERP and CRM platforms to sustainability management. It proves digital transformation and sustainable development are mutually reinforcing processes creating a “twin transformation” cycle. Modern ERP systems provide four critical capabilities: integrated data architecture eliminating information silos, real-time IoT-based monitoring, automated compliance management, and predictive analytics. CRM platforms complement these by managing external stakeholder relations. A six-step roadmap for implementation is presented. Organizations that integrate digital business systems with sustainability objectives achieve measurable progress across operational efficiency, environmental performance, stakeholder engagement, and governance transparency, establishing durable competitive advantage where technology and sustainability become inseparable elements of coherent enterprise strategy.
The article is devoted to the theoretical substantiation of the economic essence of the export potential of agricultural enterprises and the development of scientific and methodological approaches to its strategic management in a competitive environment. It is scientifically substantiated that the export potential of agricultural enterprises is a complex economic category that reflects the totality of resource, production, innovation, and management capabilities of entities in the agricultural sector for the formation of competitive management products and their effective implementation in foreign markets. It is found that the development and increase of the export capacity of an agricultural enterprise is determined by the combined action of internal (reflecting the level of readiness of the enterprise for export activities and covering production and technological, resource, personnel, marketing and management components) and external factors (forming the conditions for the functioning of the enterprise through state regulation, macroeconomic situation, market conditions, political stability and infrastructure development). During the study of the dynamics of agricultural exports of Ukraine, the growth in the role of agricultural products in the structure of national exports was determined, which is due to significant natural resource potential, relative price advantages, and diversification of the geographical structure of supplies. It was established that the functioning of agricultural enterprises in a highly competitive environment revealed a number of systemic problems, in particular, a raw-material orientation of exports, an insufficient level of processing, limited financial capabilities, and dependence on the situation in world agricultural markets. It was shown that under such conditions, strategic management of export potential should be based on long-term planning, innovative development, increasing product added value, adaptation to international quality standards, and strengthening the integration of agricultural enterprises into global value-added networks. The implementation of these strategic approaches is a prerequisite for ensuring the sustainable development of the agricultural sector and strengthening the competitive position of domestic agricultural products in the global economy. Keywords: export, agricultural enterprises, export potential, foreign economic relations, external and internal factors, competition, competitive environment, strategic management, agricultural enterprises, food security, agri-food exports, competitiveness.
