Abstract: This article examines the significance of forecasting changes in forest stand condition as a tool for improving the efficiency of forest use. It is shown that modern forecasting models make it possible to assess the probable dynamics of forest stands under the influence of natural, climatic, and anthropogenic factors, including fires, biotic damage, dieback, and productivity decline. The role of predictive assessments in determining intervention timing, selecting forest management regimes, and supporting long-term planning is analyzed. It is established that the use of forecasting contributes to more complete timber resource use, reduces management losses, and improves the effectiveness of post-disturbance recovery measures. The study concludes that the predictive approach is important for adaptive and economically justified forest management.

Abstract: The article examines vacant commercial property as a factor limiting urban economic activity. The relevance of the topic is linked to the persistent underutilisation of office, retail and mixed-use spaces, the spread of hybrid work and growing pressure on municipal revenues and local business ecosystems. The study aims to identify the main channels through which commercial vacancy affects urban productivity, consumer flows, fiscal stability and investment dynamics. The results show that vacant premises reduce pedestrian activity, weaken demand for nearby services, narrow the tax base and slow the renewal of central business districts. The article concludes that effective responses require coordinated policies of adaptive reuse, mixed-use conversion and demand-oriented redevelopment.

Abstract: The article examines the impact of integrating AI tools into the architecture of B2B SaaS platforms on the financial and managerial performance of enterprises. It explores the conceptual foundations of AI, its role in shaping predictive models for managing revenue, cash flows, and costs, as well as managerial effects associated with the intellectualization of control, compliance, and scoring. Based on a typological analysis, the paper identifies key directions of AI integration according to functional, architectural, and organizational–managerial dimensions. The empirical part is grounded in the analysis of implemented projects in the fields of corporate mobility and international retail. It is shown that AI integrations reduce transactional and operational costs, increase profitability, and enhance the economic resilience of companies. The study substantiates AI as a systemic factor that strengthens controllability and competitiveness of enterprises in the digital economy.

Abstract: The article is dedicated to examining how pharmacoeconomic reasoning transforms the structure and strategic logic of pharmaceutical research and development. Relevance arises from the persistent imbalance between rising investment requirements and the stagnation of clinical success rates, which necessitates the integration of economic evaluation into increasingly earlier discovery stages. Novelty lies in demonstrating that pharmacoeconomic integration no longer functions as an external assessment tool but forms an embedded design principle that shapes portfolio decisions, early triaging, supply-chain suitability, and digital quality assurance. The study explores how the convergence of algorithmic screening, prognostic modeling, and dynamically sourced operational metrics redefines evaluative boundaries within contemporary pipeline architectures, emphasizing the synchrony between scientific plausibility, evolving economic parameters, production scalability, and post-manufacture distribution, which are conceptually interlinked into a consolidated analytical construct. From a research-driven vantage point, the narrative underscores the implications of digital frameworks, collaborative innovation paradigms, and data oversight systems on the trustworthiness of economic projections, placing particular analytical focus on these interdependencies. Aimed at outlining integrative strategies that reinforce the durability of research and development ecosystems, the article applies cross-disciplinary examination techniques to achieve its objectives. Concluding reflections highlight actionable takeaways for pharmaceutical strategists and academic investigators intent on refining initial decision-making procedures within innovation-centric workflows. The extended analysis clarifies how early economic reasoning alters risk perception and resource allocation by aligning predictive cost structures with technological readiness. Attention is directed toward decision latency, institutional learning effects, and the stabilization of long-term investment trajectories under conditions of high scientific uncertainty globally.

Abstract: The article presents a systemic analysis of strategies for scaling digital platforms in the tourism sector without attracting venture capital financing under conditions of high market volatility and accelerated digital transformation of the industry. The study integrates theoretical approaches to platform economics, service architecture design, algorithmic demand management, and the institutional resilience of digital ecosystems with generalized empirical patterns of spatial and network diffusion of platform behavior. The key drivers of non-investment growth are examined, including service architectural modularity, recommendation systems for demand redistribution, reduction of integration costs for service providers, repeat user transactions, and regulatory compatibility of territories. Special attention is paid to the shift from marketing-dependent expansion models to instrumentally efficient configurations based on process automation, self-service scenarios, interface standardization, and open innovation practices. It is demonstrated that spatial demand autocorrelation, territorial clustering of digital services, and the institutional legitimization of platforms form non-monetary resilience buffers that ensure growth reproducibility without proportional increases in advertising budgets. The study substantiates that the scaling of digital tourism platforms represents an integration of algorithmic, architectural, and ecosystem mechanisms, while its effectiveness is directly associated with the density of digital interactions and the maturity of the managerial configuration of the service environment. The article may be useful for platform solution developers, managers of tourism services, digital market analysts, and digital transformation specialists in designing sustainable growth strategies and optimizing the architecture of platform ecosystems.

Abstract: This article examines the methodological foundations for designing adaptive living environments for children with autism spectrum disorders, based on data on sensory sensitivity and indoor environmental parameters. This research is relevant to families' need for a space that reduces noise, light, and visual overload, improves the predictability of daily routines, and supports self-care skills. The goal is to develop an analytical design framework that links the child's sensory profile with planning, engineering, and finishing solutions. This approach utilizes analyses of scientific publications, comparative comparisons of design recommendations, and a synthesis of practice-oriented design requirements. This material draws on review papers on indoor environments for individuals with autism, research on light, color, acoustics, temperature, and noise, as well as publications on the quality of construction documentation and digital quality management. The paper concludes by proposing criteria for prioritizing interventions, a sensory zoning model, and a set of management procedures suitable for low-rise and frame construction. This work is intended for architects, project managers, and contractors; the proposed framework facilitates the translation of family requirements into technical specifications, estimates, and renovation schedules.

Abstract: The article examines dynamic electricity tariffs as an increasingly important factor in cost planning for small businesses. The relevance of the study is determined by the growing volatility of electricity prices, the expansion of renewable generation, smart metering, and the gradual transition from fixed retail tariffs to time-varying price signals. The purpose of the study is to analyse how time-of-use, real-time pricing, critical peak pricing and demand-response mechanisms affect the financial planning of small firms. The article considers recent electricity price trends, tariff structures, demand flexibility, operational constraints and risk-management approaches. Particular attention is paid to the need to align the tariff calendar with production schedules, working hours, equipment use and liquidity planning. The results show that dynamic tariffs can reduce electricity expenditure where consumption is measurable, flexible and supported by simple digital controls. At the same time, they may increase budget uncertainty for firms with rigid processes, weak forecasting practices or limited capacity to respond to peak-price events.

Abstract: The article presents an analysis of the ethical and legal aspects of applying artificial intelligence in the preparation of financial statements. The study is conducted in the format of a structured systematic review with elements of qualitative analysis of scientific publications addressing AI in accounting, auditing, and corporate governance. The primary focus is placed on the relationship between the use of algorithmic tools, the quality of financial reporting information, and the conditions of its interpretation within the institutional environment. Key risks associated with algorithmic opacity, the redistribution of responsibility, and the limited verifiability of results are examined. It is established that the impact of artificial intelligence is heterogeneous in nature and operates through two distinct mechanisms: the direct transformation of data processing processes and the indirect effect mediated through disclosure systems and corporate control structures. It is demonstrated that the technological effect is not autonomous and depends on the alignment of governance, regulatory, and accountability mechanisms. A model of ethical and legal support for the application of artificial intelligence is proposed, reflecting the interconnection between the levels of data governance, algorithmic systems, the institutional environment, and accountability mechanisms. The findings enable artificial intelligence to be conceptualized as a factor reshaping the logic of financial reporting formation and requiring integration into a unified control system. The article will be useful for researchers in accounting and auditing, corporate governance specialists, and practitioners involved in the implementation of intelligent technologies in financial reporting.

Abstract: The article examines employee turnover costs in low-wage service sectors, where frequent voluntary quits are combined with limited margins, shift-based employment and strong dependence of service quality on frontline workers. The purpose of the study is to systematise the direct and indirect components of turnover costs and to identify the factors that increase their economic significance. The paper analyses statistical evidence on quits, job tenure, wages, work schedules and organisational conditions in retail, food services, hospitality and related service activities. It is shown that replacement costs are not limited to recruitment and training, but also include productivity losses, service-quality deterioration, additional workload for remaining employees and the risk of recurring turnover. The study concludes that organisations should move from reactive hiring to the management of preventable and economically costly quits through compensation policy, predictable scheduling, structured onboarding and stronger frontline supervision.

Abstract: Regional airlines that enter global distribution infrastructure face a layered operational problem. Technical connectivity, settlement compliance, fare governance, agency visibility, and interline recognition need coordinated design before international sales can scale. The article examines barriers faced by carriers from the CIS, Central Asia, and the Caucasus when they seek access to GDS-based, BSP-linked, and aggregator-mediated distribution channels. The study relies on a targeted analytical review of recent academic publications and selected sector documents on airline distribution, NDC, BSP, ancillary services, virtual interlining, and airline vertical strategy. The aim is to develop a structured model of entry barriers and strategic pathways for regional carriers. Source analysis, comparative interpretation, typologization, and conceptual synthesis guide the study. The article identifies three entry pathways: aggregator-mediated access, phased BSP activation, and selective direct integration. Practical value lies in a sequencing model that links technical validation, settlement readiness, commercial negotiation, and post-activation monitoring.