NAVIGATING THE DIGITAL DIVIDE: EXPLORING THE MULTIFACETED 4IR CHALLENGES AND TECHNOLOGICAL DISPARITIES ENCOUNTERED BY SMMEs WITHIN KWAZULU-NATAL, SOUTH AFRICA

the demands of the digital age. By offering an in-depth analysis of these challenges, this study seeks to provide a comprehensive understanding of the obstacles that SMMEs face in the current 4IR-driven economic climate. It emphasizes the need for a multi-stakeholder approach, involving governments, industry leaders, educational institutions, and financial institutions, to collaboratively develop strategies, policies, and interventions that can empower SMMEs. Through targeted support, capacity-building initiatives, and fostering an ecosystem of innovation, there’s potential to not only narrow the digital divide but to position these enterprises as key players in South Africa’s 4IR journey. This research, thus, serves as both a clarion call and a foundational blueprint for ensuring that no enterprise, regardless of its size, is left behind in this transformative era.

The object of research is the importance of monetary management in Small and Medium-sized Enterprises (SMEs), specializing in challenges, best practices, and future trends.Financial management in SMEs is an important aspect that influences their growth, sustainability, and competitiveness.The paper begins by defining SMEs and highlighting the significance of financial management for their success.It emphasizes the need for SME owners to understand financial concepts, make informed decisions, and prioritize financial planning to ensure sound business operations.Insights from realworld case studies showcase successful financial management practices adopted by SMEs.
Government policies and support for SME financial management are also explored, with a focus on initiatives, tax incentives, and access to financial advisory services.These government interventions play a crucial position in empowering SMEs with the necessary sources and steerage for powerful financial management.
Moreover, the evaluation delves into destiny developments, such as rising technology (AI, blockchain, IoT) and regulatory adjustments, and their capacity impact on economic management for SMEs.It discusses the challenges and possibilities in monetary forecasting, highlighting using information analytics and predictive modeling for improved accuracy.
In conclusion, this review assessment underscores the significance of financial control for SMEs, emphasizing the want for monetary literacy, era adoption, and compliance with regulatory adjustments.By embracing first-class practices and authorities' help, SMEs can reap long-term financial balance and thrive in dynamic commercial enterprise environments.As SMEs preserve to evolve within digital technology, powerful economic control remains vital for his or her sustainable increase and achievement.

ANALYSIS OF THE DEVELOPMENT OF CLOUD TECHNOLOGIES IN ACCOUNTING pages 21-26
Iryna Vagner, PhD, Associate Professor, Department of Accounting Technologies and Taxation, Ivan Franko National University of Lviv, Ukraine, е-mail: vim280707@meta.ua,ORCID: https:// orcid.org/0000-0003-4928-4772Oksana Sarakhman, PhD, Associate Professor, Department of Accounting Technologies and Taxation, Ivan Franko National University of Lviv, Ukraine, ORCID: https://orcid.org/0000-0002-8793-592XRuslana Shurpenkova, PhD, Associate Professor, Department of Accounting Technologies and Taxation, Ivan Franko National University of Lviv, Ukraine, ORCID: https://orcid.org/0000-0002-8825-2389 The object of research is cloud technologies in accounting.The research is devoted to the study of modern achievements in the field of cloud technologies and the justification of the need for their use in the field of accounting for deeper analysis, modeling and forecasting based on timely and complete information about business processes.
The article provides statistical data that indicate how cloud technologies are positively changing the course of accounting development.In the context of such positive changes, the authors highlight the differences between traditional accounting and cloud accounting, and highlight the advantages of its implementation at enterprises.The cloud accounting software is analyzed and its main characteristics are highlighted.
It is concluded that at the present stage of development of information technologies, the use of cloud computing is gaining popularity.This, in turn, in the field of accounting, can provide significant cost savings and unprecedented flexibility in how enterprises can use information technology.That is why the use of cloud computing in accounting has never been more important.
The main theoretical provisions of the article can be used in the practical activities of enterprises and help to choose the optimal cloud technology for accounting in accordance with the needs of the business entity.The results obtained will be useful for managers of enterprises of all forms of ownership, as they provide an answer to the need to implement cloud technologies in their activities.This, in turn, is an ideal solution to the problems that arise, which will allow the business entity to continue its work and reach a new level, develop a successful business and be able to keep it in the market.
Keywords: cloud computing, accounting, software, cloud accounting, traditional accounting, private cloud, public cloud, hybrid cloud.The work contains the development of theoretical and methodological provisions, practical recommendations for the analysis of the strategic capabilities of the enterprise and the evaluation of the effectiveness of the enterprise's strategy in complex conditions of uncertainty.The object of the study is the strategic capabilities of enterprises as a basis for the formation of strategic plans.The problem of evaluating the effectiveness of strategies and strategic capabilities of enterprises forced to function in conditions of uncertainty is solved.
The activity of Ukrainian enterprises in the difficult conditions of the war contributed to the emergence of the need for the formation of new approaches to the development and evaluation of strategies or the adaptation of existing ones to the new conditions of the external environment.If the factors and their characteristics cannot be determined, then the consequences of their impact on the enterprise's activities will be unexpected.And since the uncertainty of the future is often underestimated, this leads to companies choosing those strategies that do not help the company avoid external threats and do not allow to use the opportunities that uncertainty can hide.With the help of economicmathematical modeling, a model for assessing the company's strategic capabilities was formed, which would make it possible to compare the available resources and possible challenges from the external environment, to investigate the relationship between the company's capabilities and its ability to achieve strategic goals.A methodology for assessing the strategic capabilities of enterprises using the tools of probability theory and the scenario approach is proposed.
The obtained results can be useful for determining when choosing a strategy and its evaluation by Ukrainian enterprises operating in conditions of uncertainty.

ISSN 2664-9969
The research object in this paper is strategies of production modernization in export-import enterprises.This research examines various approaches to modernizing production at these enterprises with particular emphasis on technologies implementation.
While export-import enterprises modernization has been studied by scholars, this work is focused on current challenges posed by contemporary geopolitical conditions and globalization.The issue addressed in the research revolves around the need to develop and implement strategies for modernizing production in export-import enterprises, taking into account the impact of geopolitical factors and the situation in global market.
The research confirms importance of introducing modern technologies and technical upgrades to enhance production efficiency at these enterprises, particularly through conducting technological audits.The results of this research validate that modernizing production leads to increased competitiveness for enterprises in international market.New technologies implementation and product quality improvement create a foundation for increased demand for the goods and services provided by these enterprises.These findings have significant practical application potential and can serve as guidance for regulators and enterprise managers striving to enhance their competitiveness and stability in the face of growing geopolitical and market turbulence.
The strategies for production modernization proposed by the author can be practically applied under the circumstances where export-import enterprises encounter escalating geopolitical challenges and dynamic shifts in global market.
Keywords: production modernization, export-import activity, technological audit, modernization strategies, international trade.In the Republic of South Africa (RSA) healthcare quality including Emergency Medical Services (EMS) is impaired by scarce resources and variable governance and management.The National Health Quality Improvement Plan (NHQIP) seeks to transform health care quality through standards setting.

QUALITY IMPROVEMENT IN EMERGENCY MEDICAL SERVICES: SHARED EXPERIENCES OF SOUTH AFRICA WITH PRE-WAR UKRAINE
In RSA EMS managers monitor and adjust quality to comply with the Regulations Relating to Standards for EMS.EMS management training is deficient, and it is unknown how prepared they are to meet quality standards.
Object of research: How can the knowledge, attitude, and practice (KAP) of EMS managers be transformed to comply with the standards regulations for EMS.
A mixed methods explanatory sequential design was conducted in two phases.Phase one consisted of a KAP quantitative survey (n = 352).Phase two included the non-participant observations (N-PO) at country-wide management workshops (n= = 7 provinces) and interviews (n = 11) with key informants/power brokers.The data was analyzed to develop themes to deepen the understanding of the survey data.
Fragmentation of EMS into districts; ineffective workforce management; poor fleet management; poorly trained dispatchers, underutilization of information communication technology and vehicle tracking are factors that compromises the access, safety and contribute to ineffective and inefficient EMS.The World Health Organization (2020) report on EMS in Ukraine identified similar challenges.
EMS quality challenges in RSA are not unique, and sharing common challenges, experiences and solutions may benefit EMS organizations in other developing countries such as Ukraine.
Keywords: emergency medical services (EMS), EMS management, quality improvement, standards setting, South Africa, Ukraine.Object of this research is South Africa's healthcare system.South Africa's healthcare system faces numerous challenges that contribute to inadequate access to quality healthcare for its citizens.These challenges include a scarcity of healthcare workers, insufficient funding and resource allocation, a high burden of communicable and non-communicable diseases, as well as disparities in healthcare access and outcomes driven by socioeconomic status and geographic location.Consequently, many South Africans endure unfavourable health outcomes, limited availability of essential health services, and a prevailing sense of mistrust towards the healthcare system.Concurrently, Ukraine has encountered its own set of healthcare obstacles, including similar shortages of healthcare professionals, funding deficiencies, and disparities in healthcare access exacerbated by armed conflict.This study provides insights into the patient experience, utilizing Kolb's experiential learning theory.It employs qualitative and quantitative methods, including a questionnaire administered to conveniently sampled participants at Chris Hani Baragwanath hospital's HIV/AIDS unit.Data analysis using Excel and SPSS reveals a communication gap between healthcare workers and patients, highlighting the need for Department of Health training on communication and diversity.Finally, the implementation of consistent patient feedback mechanisms is essential for healthcare institutions to comprehend evolving patient needs, fostering the adoption of a «people-centred» approach to delivering high-quality healthcare services.By incorporating insights from Ukraine's challenges, this study not only addresses the specific healthcare obstacles faced by South Africa but also provides a broader perspective on healthcare issues across diverse contexts.These insights enable policymakers and healthcare professionals to identify potential solutions and work towards improving healthcare access and outcomes for all citizens, ensuring the overall health and well-being of the population of South Africa and other countries with similar challenges.Keywords: healthcare system, people-centred, patient experience, healthcare workers, quality healthcare, management in the health protection system.South Africa and Ukraine share similar challenges for staff in the healthcare sector.Health care workers in South Africa have borne the brunt of the COVID-19 pandemic whereas in Ukraine health care workers, amidst the war have had to show valour and a tough spirit in caring for their patients under very trying circumstances.Arising from the above tragedies, health care workers have shown incredible bravery both in Ukraine and in South Africa, however they display extreme burn out.In Ukraine, nurses are working in the conflict zone and have to manage complex patient mental and physical health issues.Some have even been subjected to violence from traumatized patients.

USING SWANSON'S THEORY TO IMPROVE QUALITY OF WORK LIFE TO STRENGTHEN THE HEALTHCARE SECTOR IN UKRAINE AND SOUTH AFRICA
This article assesses the healthcare situation both in Ukraine and South Africa and provides a descriptive report utilizing The Swanson's theory of caring.The elements of Swanson's theory consisting of maintaining belief, knowing, being with, doing for, and enabling can be linked to characteristics such as supporting patients and colleagues, being sensitive, affectionate and empathetic while feeling a sense of responsibility towards the department and patients.The study, based at selected South African public central hospitals in two provinces, adopted a descriptive exploratory paradigm.Qualitative techniques were used to administer an interview schedule to 322 frontline participants.The results revealed that despite high commitment levels, the participants still faced challenges that impact their daily work life.
The study conducted in South Africa on Quality of Work life (QWL) experiences of frontline healthcare workers leaves recommendations for the Ukrainian health care sector.
Keywords: healthcare sector, challenges, service delivery, quality of work life, Swansons theory of caring, South Africa, Ukraine.