In today's highly competitive environment, enterprises strive for competitive advantages by actively responding to changes in the network environment through digital technology. This approach fosters continuous innovation and establishes new paradigms by creating new network structures and relationships. However, research on the relationship and transmission mechanisms between digital technology and innovation performance in dynamic environments is still in its early stages, which does not fully address the demands of current social practice. Therefore, exploring the impact mechanisms of digital technology applications on enterprise innovation performance is an important research area. Based on the dynamic capability theory, this paper utilized SPSS 26.0 and AMOS 24.0 software to conduct an empirical analysis of 490 valid samples from the network perspective, exploring the pathways through which digital technology capability influences enterprise innovation performance. The results indicate that (1) digital technology capability is positively correlated with enterprise innovation performance; (2) digital technology capability is positively correlated with network responsiveness; (3) network responsiveness is positively correlated with enterprise innovation performance; (4) network responsiveness plays a mediating role in the impact of digital technology capability on enterprise innovation performance; (5) environmental dynamism positively moderates the relationship between digital technology capability and enterprise innovation performance. This paper enhances the understanding of how digital technology capability influences enterprise innovation performance in dynamic environments, offering new insights for future research. The results suggest that enterprises should focus on enhancing their digital technology capabilities, optimizing network structures, and strengthening network relationships to drive digital innovation.

Primary reason for interpretation the paper was the creation of a starting position for setting up e-learning in the structures of the executive forces of the Slovak Republic, which absent in the current dynamic environment. Problems with education arose mainly in connection with the global problem of Europe, such as the influence of illegal migrants, and it was necessary to retrain a large number of police officers in a short time. We reflect on the combined model of LMS Moodle and proctored training through MS TEAMS and their active use in practice. We focused on the efficiency in the number of participants in individual trainings and costs per participant according to the field of training. We compared the processed data with the costs of the pilot introduction of analytical organizational unit providing e-learning and interpreted the positive results in the application of e-learning compared to conventional (face-to-face) educational activities. As a basic (reference) comparative indicator, the costs of educational activities of selected organizational unit of state institution represented by own educational organizations and the number of trained employees for the periods in question were chosen. To measure effectiveness, we set financial—cost KPIs. Our findings clearly demonstrated that it is possible to significantly optimize costs when changing the current form of ICT education to e-learning. The implementation of another educational activities form of education, e-learning, within public institutions, according to the results of the analysis, can simplify and at the same time make education processes more efficient in the context of individual subjects of the Ministry of the Interior of the Slovak Republic.

This paper foresees a critical analysis and development of a legislative proposal for the effective implementation of blockchain technology in Civil Mediation in conflicts in condominiums. This paper provides a legal analysis of personal, property rights and condominium disputes, applying blockchain technology for the purpose of self-executing civil mediation. This paper provides several solutions for conflicts in condominiums: Condominium Statute in blockchain, telematic attendance and voting systems, the self-execution of civil mediation agreements in conflicts in condominiums and Tokenization and IoT for property remote control in condominiums. The novelty of this research lies in the fact that, based on the experience of civil mediation in conflicts in condominiums, foreseen in US States and in other States such as Canada, Spain, the regulation is adapted for the correct application of blockchain technology for mediation in conflicts in condominiums.

The article discusses the actual problems of practical training in the tourism and hospitality industries in Russia and identifies the main problems of training specialists at Russian specialized universities. The main focus is on building partnerships between universities and employer organizations in order to train highly qualified specialists. Purpose: The research is aimed at creating an effective model of practical training based on the interaction of the university with employer organizations within the framework of the training of specialists in the tourism and hospitality industries. Design/Methodology/Approach: The work is based on scientific publications devoted to evaluating the effectiveness of the existing system of personnel training for the tourism and hospitality industries, studying its features, building models of vocational education, and using practice-oriented programs in the training of specialists. To study the problems of practical training of personnel for tourism and hospitality, systematic and structural approaches were used as a methodological basis, as well as methods of analysis and synthesis, the study of models of cooperation between universities and employers, and methods of monitoring and evaluating the quality of training specialists. To obtain empirical data, an analysis of the needs of the labor market for specialists in the hospitality industry was carried out, as was the study of models of cooperation between universities and employers. Results: In the course of the work, the author has formed a model of practical training for specialists in the tourism and hospitality industries, including the purpose and objectives, process requirements, organization conditions, and requirements for the results of the process. The innovative nature of the proposals lies in the development of new models of practical training based on gamification technology. The direction of further research may include the development of a methodology for the organization of the university’s interaction with employer organizations in the framework of practical training. Conclusion: The results of the study can be used by professional educational organizations to organize the process of practical training of students, which will effectively solve the problem of training personnel for tourism and hospitality. The social consequences of organizing the process of practical training for students will include increasing the competitiveness of graduates in the labor market, improving the quality of tourist and hotel services, introducing innovations into the tourism and hospitality industries, and developing startups.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

The advent of the era of big data has brought great changes to accounting work, and vocational colleges and universities, as the main place for cultivating application-oriented new business talents, need to change the way of talent training in time in the face of this change. By describing the impact of the era of big data on the demand for new business talents, this paper analyzes the analysis of the training of new business and scientific and technological talents in vocational colleges and universities in the era of big data from the perspectives of talent training target positioning, professional curriculum setting and teacher quality, accurately locates the talent training goals of new business professional groups in vocational colleges, scientifically sets up the curriculum system, and comprehensively improves the teaching staff.