Journal of Information Technology Management
Volume:15 Issue: 4, Autumn 2023

The article presents the results of the analysis of the indicators of the level of the shadow economy in Ukraine in the period from 2010 to 2020. The level of shadow economy calculated on the basis of such methods as: unprofitable enterprises, monetary, population expenditures - retail trade - services and electricity was used for the analysis. The causes and consequences of shadow economic activity in Ukraine are given. The study found that the downward trend in the shadow economy persists despite the spread of the negative effects of the COVID - 19 pandemic and declining real GDP. In particular, three of the four methods used to assess the level of the shadow economy recorded a decrease in the level of the shadow economy (the method of "population expenditure - retail trade and services"; the electric method; the monetary method). At the same time, the method of enterprise losses showed an increase in the shadow economy, which is largely due to a significant deterioration in the financial situation of enterprises under the restrictions imposed to prevent the rapid spread of the coronavirus pandemic in the world and Ukraine, as well as logistical problems. The practical value of the results is determined by the fact that the conclusions and proposals can be used to more accurately and objectively calculate the level of the shadow economy, which in turn can be the basis for effective decisions to de-shadow and legalize Ukraine's economy.

The military and political leadership of Ukraine considers the domestic military-industrial complex as an important component of the country's national security and defense strategy and pays special attention to increasing the efficiency of production and scientific and technical activities of defense industry enterprises and organizations. The study represents directions for improving the state regulation for the further development of the military-industrial complex in Ukraine under the conditions of the transition to modern information technologies. Proposals have been made for the formation of the organizational and economic mechanism for state regulation development of the military-industrial complex, aimed at ensuring its innovativeness, stimulating scientific and technical activity, and implementing modern information technologies systematically during the production of weapons, ammunition and military goods.

The article defines that the composition and structure of creative industries, their branch specialization and cooperation, the scale and directions of development of industrial and other relations are determined by means of solving spatial problems and are conditioned by the level of digital transformation as imperative system-reflex management of information security of society at parity-legal principles. The process of formation of digital transformation of creative industries as an imperative of system-reflexive management of information security of society on a parity-legal basis in modern conditions today must meet globalization challenges that dictate the development of the country's economy as a whole. This should be manifested in the application of modern integration models for the formation and development of creative industries. It is substantiated that the main tasks of the strategy of financial capacity for digital transformation of creative industries as an imperative of system-reflexive management of information security of society on a parity-legal basis are to achieve balance of financial opportunities and needs of industries, efficiency of their financial relations, efficiency of processes of formation, movement, allocation and use of financial resources, rational structure of sources of financial resources, under which is possible stable financial support of digital transformation.

The object of the research is the economic dynamic of a depressed low-productive economy, as exemplified by the modern Ukrainian economy. With the purpose to analyze the main causes and consequences of such an economy, the characteristic tendencies of its functioning, activation of the processes of reformation and growth, there was developed the dynamic economic model with significant share of consumer import and export of raw materials, with the use of IT technology. The model also takes into account the socio-economic clustering of a society. It is formalized in the space of economic variables, which describes respectively the savings (liquid capital) of the main social groups involved in the economy, the prices of consumer products in the domestic and foreign markets, the price of exported raw materials for the exchange rate.The model is intended for qualitative analysis of the processes occurring in the economy described by it, and for conducting computational experiments on the basis of information technologies in simulation mode with its parameters, which allows to identify the most characteristic features of the object of the research. The results of experimental researches with the model allowed to establish the main periods of economic dynamics represented by the dynamic variables model, its specificity and social consequences for the society, which is characterized by a bimodal distribution of savings. There was investigation the dependence of the mode solution from it parameters which means in practice the dependence of economic dynamics from the change of individual conditions and factors of economic development.The obtained results are important for informational and analytical support of decision making processes in order to bring the being studied economy out of a low-productive state.

The article is devoted to the digitalization of biocluster management on the basis of a balanced scorecard. It is proved that a biocluster, as a local model of business concentration that integrates environmentally oriented enterprises, through a combination of traditional and new technologies, resource saving and diversification of the range of environmental products, is able to satisfy various customer requests in one place and time, to ensure competitive advantages and integration into the world economic space. The concept of applying a balanced scorecard in the strategic biocluster management was formed. The technology of formation and mechanism of implementation of the balanced scorecard and digital data processing technologies into the management information system of strategic biocluster management was proposed. The digital outline of the strategic program for transferring the mission and strategy of the biocluster to the mode of effective use, capacity building and development was formed. The scorecard for strategic management of the biocluster was developed, the study of the dynamics of which allows to determine the strengths and weaknesses of the biocluster, to identify tolerance and resilience to changes in the business environment, to identify ways to achieve the set development goals.

The purpose of the article is to perform stress-testing technologies of the financial stability of an insurance company based on the constructed mathematical model of the insurance company's activity, which would meet the established requirements (adequate reproduction of the main parameters of the insurance company's functioning; taking into account the stochastic nature of insurance processes; flexible management of model parameters describing company's behaviour; the ability to influence the intensity of flows; suitability for algorithmization and construction of computational simulation model. The relevance of this study is due to the need to address the problem of changes and complications, the growing variety of strategies and products implemented by insurance companies. There is a need for innovative methods to assess and monitor the vulnerability of these institutions to various types of risks. One of these methods, which is gaining widespread recognition both among regulators and financial corporations, is stress testing. It has been established that stress testing as a risk management tool is used both to assess the insurance company's readiness for a crisis situation, and to develop a plan of adequate measures to counteract and eliminate its negative impact. The development and application of the proposed mathematical and simulation model of stress testing of the financial stability of the insurance company allows to solve issues of ensuring sufficiency of capital level, control of financial stability and solvency, reliability of efficiency of activities, taking into account the probabilistic nature of insurance activities, various typical insurance risks and time horizons.

The purpose of the article is to substantiate the fiscal role of the excise tax by studying its information and functional potential and to model the dynamics of its payment by the brewing industry. Excise tax occupies a special place in a tax system of each state because, in addition to significant fiscal importance, it has a considerable regulatory impact on the production and consumption of certain categories of goods. Based on information systems in the article analyses and monitors the indicators of the excise tax payments on goods produced in Ukraine on the example of a particular enterprise in the brewing industry. By means of the initial data analysis of autocorrelation functions of volumes’ indicators of the accrued excise taxes on beer the expediency of modelling realization of such indicator dynamics on the basis of ARIMA model is proved. The analytical and statistical approaches to the formation of models for the implementation of forecast for the calculation of excise tax on beer of brewing industry enterprises are improved. The proposed approach is based on the values of autocorrelation of balances and partial autocorrelation, as well as methods of analysis of time series with gaps, which allows to use it in the economic activity of enterprises to make forecasts for the calculation and payment of the excise tax. This will produce financial effects for the brewing industry in terms of cost optimization and minimization of the excise tax risks.

Diabetes is a type of metabolic disorder with a high level of blood glucose. Due to the high blood sugar, the risk of heart-related diseases like heart attack and stroke got increased. The number of diabetic patients worldwide has increased significantly, and it is considered to be a major life-threatening disease worldwide. The diabetic disease cannot be cured but it can be controlled and managed by timely detection. Artificial Intelligence (AI) with Machine Learning (ML) empowers automatic early diabetes detection which is found to be much better than a manual method of diagnosis. At present, there are many research papers available on diabetes detection using ML techniques. This article aims to outline most of the literature related to ML techniques applied for diabetes prediction and summarize the related challenges. It also talks about the conclusions of the existing model and the benefits of the AI model. After a thorough screening method, 74 articles from the Scopus and Web of Science databases are selected for this study. This review article presents a clear outlook of diabetes detection which helps the researchers work in the area of automated diabetes prediction.

Technology innovation affects both the public and private non-financial sectors, the zakat institution (Islamic social finance) included. The institution uses an online system to communicate with zakat payers and zakat recipients to ensure its effectiveness in terms of collection and distribution. This research focuses on the adoption of a technique known as AD/AC and ZP/ZR, which is mainly utilized by partially and non-privatized State zakat institutions in Malaysia. To this end, three (3) techniques pertaining to appraising the performance of Malaysia’s Zakat institutions in managing Zakat funds were established. The analysis also includes the adverse impact of Covid-19 pandemic on the performance of zakat collection of the respective zakat institutions in Malaysia. In this relation, a quantitative approach was adopted using the primary and secondary data collected from JAWHAR and various states’ zakat institutions. By utilizing a technique of online data collection and applying the AD/AC as well as ZP/ZR methods, the performance of Malaysia’s zakat institutions is appraised. Furthermore, with the help two (2) ratios and eight (8) scenarios the performance of the innovative technique of AD/AC and ZP/ZR for zakat collection and disbursement, efficiency and sustainability of zakat institutions in Malaysia were evaluated. The results show that most zakat institutions, particularly those that deal with zakat payments, have begun to use the technique AD/AC and ZP/ZR within their organizations. The performance of zakat institutions in all states in terms of zakat distribution and disbursement do not have a consistent trend for the period 2016-2020. However, there is still a dearth of technology being used for zakat disbursements and fund reporting. From the observed data, with 2016 being the exception, for each remaining year, a state in Malaysia is ranked as the best technology performer or the most efficient. Selangor - fully privatized state (2017), Pulau Pinang - fully privatized state (2018), Federal Territory - partially privatized state (2019) and Negeri Sembilan-partially privatized state (2020) are the most efficient for the respective year. The sustainability of each zakat institution in Malaysia in the presence of Covid-19 pandemic was ascertained as well. Interestingly, contrary to the efficiency result, all non-privatized states (Kedah, Sabah and Kelantan) and one partially privatized state (Negeri Sembilan) were sustainable in coping with Covid-19 pandemic, while all fully privatized states (Selangor and Pulau Pinang) were not. Overall, it was conjectured that the technique AD/AC as well as ZP/ZR would help to improve the operations of zakat institutions to become more efficient and successful in distributing zakat fund to the poor. However, as zakat collecting and distribution involved millions of records, its management is still debatable by all parties.

Fog computing is considered a promising solution to minimize processing and networking demands of the Internet of things (IoT) devices. In this work, a model based on the energy consumption evaluation criteria is provided to address the deployment issue in fog computing. Numerous factors, including processing loads, communication protocols, the distance between each connection of fog nodes, and the amount of traffic that is exchanged, all have an impact on the re-search system's overall energy consumption. The power consumption for implementing each com-ponent on the fog node as well as the power consumption for information exchange between the fog nodes are taken into account when calculating each fog node's energy use. Each fog node's energy consumption is closely correlated to how its resources are used, and as a result, to the average normalized resource utilization of a fog node. When the dependent components are spread across two distinct fog nodes, the transfer energy is taken into account in the computations. The sum of the energy used for transmission and the energy used for computational resources is the entire amount of energy consumed by a fog node. The goal is to reduce the energy consumption of the fog network while deploying components using a novel metaheuristic method.  Therefore, this work presents an enhanced water strider algorithm (EWSA) to address the problem of deploying application components with minimum energy consumption. Simulation experiments with two scenarios have been conducted based on the proposed EWSA algorithm. The results show that the EWSA algorithm achieved better performance with 0.01364 and 0.01004 optimal energy consumption rates.