This article presents a comprehensive analysis of modern mechanisms for the recognition and enforcement of foreign judicial decisions, with a particular focus on practice in the Republic of Kazakhstan. The study covers the period 2018–2024 and is based on a comparative analysis of legislative norms, judicial practice, and international conventions in Kazakhstan, Russia, the USA, China, and European countries. Special attention is paid to the application of the principle of reciprocity, the influence of international trends and political factors on the enforcement of judicial decisions, and the identification of promising directions for the improvement of national legislation. The work relies on recent publications from reputable sources (Scopus, Web of Science, and analytical reports from leading consulting organizations) and demonstrates that the modernization of the legal mechanism for enforcing foreign judicial decisions is a crucial condition for enhancing trust in the national judicial system and strengthening international cooperation.

Sustainable corporate banking strategies are increasingly recognized as pivotal to enhancing U.S. financial institutions’ competitiveness and long-term growth. This paper investigates how organizational agility, operational efficiency, and innovation adoption reinforce banks’ resilience within volatile global environments. By synthesizing insights from recent empirical findings and case studies, we illustrate how cutting-edge technologies such as Artificial Intelligence (AI), Robotic Process Automation (RPA), and big-data analytics streamline complex corporate banking processes and bolster strategic partnerships with fintech enterprises. In turn, these collaborations catalyze the development of specialized financial services, ESG-aligned lending programs, and product portfolios tailored to the specific realities of emerging markets. Empirical evidence suggests that organizational structures supporting flexibility and robust risk-management frameworks enable institutions to navigate regulatory heterogeneity, leverage innovative funding mechanisms, and deliver sustainable value across diverse geographies. Additionally, the proliferation of blockchain-based payment infrastructures and integrated analytics platforms proves instrumental in reducing costs and expediting cross-border transactions. Through a comparative assessment of corporate banking’s digital transformation and market expansion strategies, we emphasize how banks can optimize operational capabilities, broaden client bases, and strengthen global networks. This research ultimately contributes to the existing body of knowledge by articulating a clear set of recommendations for U.S. financial institutions seeking to expand into emerging markets sustainably, balancing risk mitigation with socioeconomic impact.

The fast growth of Over-the-Top (OTT) services disrupted conventional telecom revenue streams which now demands operators to develop new business approaches. Telecom corporations need essential survival techniques to preserve profitability while operating in an OTT-dominant market structure according to this research. The research utilizes a blended methodology that combines financial data within the industry with case examples and market pattern analyses to study the success of revenue-stream redirection strategies and market transition methods. Telephone and SMS revenue streams diminished continuously because of OTT competition so telecom operators must now focus on subscription packaging, enterprise solutions along with infrastructure revenue streams. Telecom resilience depends on three main factors: affiliations with OTT providers and government rules along with investments to develop new innovations in 5G technology and AI-powered network optimization systems. This paper develops an extensive framework for digital disruption management that helps telecom operators protect their business sustainability through the technological changes. This research connects academic discoveries to industrial field experiences which generates concrete recommendations useful for telecom companies and policy makers and stakeholders involved in digital system operations. The research results demonstrate why telecom entities need to adopt innovative and agile approaches when creating their strategic plans. Future scientific research needs to study how these adaptation techniques affect telecommunication businesses across various markets through extended research periods.

This article explores integrating flexible project management methodologies into traditional standards to adapt to modern dynamic environments. Agile methodologies, initially invented for software development, emphasize adaptability, iterative processes, and close collaboration with stakeholders. Meanwhile, traditional standards, such as PMBOK and PRINCE2, are characterized by a predefined flow focused on stability and detailed planning. The study examines the feasibility of combining Agile and traditional methodologies within hybrid project management models. The focus is placed on achieving a balance between flexibility and structure, as well as addressing challenges related to organizational change. The article highlights the importance of transitioning to cross-functional teams and adapting cultural paradigms for the successful implementation of hybrid solutions. Empirical data suggest that projects employing hybrid approaches demonstrate increased efficiency, improved stakeholder engagement, and reduced risks. However, implementing such models involves challenges, including resistance to change and the need for personnel training. The findings indicate that hybrid models have the potential to become a universal project management standard, combining the strengths of traditional and Agile approaches to achieve sustainable success in high-uncertainty environments. This article will be valuable to project managers, program managers or similar considering the application of Agile methodologies within project execution.

Global maritime safety and environmental protection hinge critically on the effective oversight and compliance mechanisms employed by flag States. Although the International Maritime Organization (IMO) Member State Audit Scheme (IMSAS) aims to verify adherence to international obligations, its current structure demonstrates limited integration with universally recognized quality assurance frameworks such as the ISO/IEC 17000 series. This paper explores how the adoption of ISO/IEC 17000 conformity assessment principles—including impartiality, competence, transparency, and continuous improvement—can serve to elevate flag State performance. Drawing upon empirical insights garnered from Delphi studies and case analyses, notably Finland's IMSAS audit experience, this study advocates for the incorporation of ISO-aligned quality management systems within national maritime administrations. Such integration would foster a more consistent, credible, and resilient maritime governance structure, ensuring sustainable improvements in global maritime safety and environmental stewardship.

This paper examines the core challenges confronting internal audit functions and evaluates their implications for the quality of financial reporting. Drawing on prior research emphasizing the role of internal audits in enhancing transparency, the study situates its analysis in the context of small and medium-sized enterprises (SMEs) that experience acute resource constraints and heightened vulnerability to fraud and misstatements. Key findings reveal that methodological incoherence—evidenced by a lack of unified audit standards—coupled with incomplete adoption of advanced data-analytics tools significantly undermines the reliability of financial disclosures. Moreover, widespread digitalization introduces additional complexities, including cybersecurity threats and the need for specialized IT expertise. These deficiencies can inflate audit risk and detection failures, ultimately jeopardizing stakeholder trust. The paper concludes with targeted recommendations to refine audit procedures, integrate robust technological solutions, and foster stronger engagement of managerial and shareholder communities in sustaining high-quality financial statements.

such a discussion stems from the radical transformation in how the axiological essence of business activity is perceived in the context of digital transformation. The traditional paradigm, which links the effectiveness of innovation to internal growth metrics, is steadily losing relevance as attention increasingly shifts toward customer outcomes as the ultimate criterion of sustainability and meaningfulness of innovation. The objective of this article is to argue for a shift in evaluating corporate innovation activity through the lens of customer-centric outcomes, rather than viewing it solely in terms of technological advancement or financial indicators. The literature review reveals methodological discrepancies in how the concepts of “value” and “innovation” are interpreted, as well as the lack of a unified conceptual framework that could integrate behavioral, institutional, and digital dimensions of value creation. The absence of coherence in existing approaches complicates the practical application of research findings in strategic management. The analysis concludes that innovations which do not result in perceptible changes for the customer—whether behavioral, functional, or emotional—cannot be considered a sustainable source of business value. The scholarly contribution of this work lies in the systematization of conceptual approaches to value, as well as in identifying axiological conflicts present in the literature. The materials presented are intended to be of use to professionals in strategic management, business model developers, researchers in behavioral economics, and analysts working on product value and customer journey design.

This study examines consumer buying behavior and satisfaction with motor insurance policies in the Indian general insurance sector. Through a structured survey of 500 motor insurance customers, we investigate factors influencing purchase decisions and post-purchase satisfaction. The findings reveal that price, brand reputation, and coverage options are significant determinants of consumer choice, while customer service, claim settlement process, and ease of renewal are critical for satisfaction. The study contributes valuable insights for insurance providers seeking to enhance customer retention and satisfaction.

This study aims to provide a comprehensive review of contemporary approaches to estimating the residual value of rebuilt vehicles in the U.S. dealer market. The relevance of this work is driven by the scale and dynamics of the auction segment for rebuilt and salvage vehicles, whose revenue rivals that of the midsize new-car market, and whose online segment is projected to grow at a compound annual rate of 13.7% through 2030. The novelty of the research lies in bringing together various types of data. This data comes from VIN parsing, operational logs from Copart, IAA, OpenLane, telematics streams coming from Geotab, and high-precision visual checks. It has been observed that the shift from expert visual appraisal to digital valuation methods has significantly reduced the mean absolute error in RV forecasts, while also shortening the days-to-sale and decreasing cosmetic damage arbitration rates. UVeye, Mitchell+PAVE, and Ravin AI systems will incorporate models with visual features, while conformal quantile regression will ensure guaranteed coverage, enabling automatic adjustments to financial terms. However, new risks have emerged: the increase in deepfake manipulations of photographic content, alongside regulatory requirements (SB-362), will impose very stringent demands on verification as well as the protection of personal and telematics data.

This article will be of use to analysts, dealers, AI solution developers, and researchers in the fields of residual value estimation and risk management in the used-vehicle market.