Financial Technology and Innovation

This article provides a developed method for Improvement of Accounting Forms in Multi-Industry Farms The proposed method helps in improving the theoretical, methodological, and practical bases at multi-industry farms.

In this article, in the conditions of the formation of an innovative economy, on the basis of the development of regional tourism services, increasing economic efficiency, improving the tourism infrastructure, increasing its quality level, increasing the volume of services in tourism, increasing the contribution to the country's economy, further developing tourism services in the sustainable development of the economy, placing them in the development of the market of tourism services purposeful use of tools, further improvement of hotel business, attracting foreign and local investments to this process, creating new jobs in the service sector, providing socio-economic support to employees operating in tourism enterprises, as well as developing new types of services, digitalization of services, tourism resources targeted use, application of foreign experience in improving hotel business, use of "HR" services in development of tourism services, placement of vos to increase income from tourism, based on the opinions of economists and experts on the development of tourism services, the development trends of the tourism industry through methods such as analysis and synthesis, observation, grouping, comparative analysis, systematic approach, operational research, statistics and economic analysis creation of a customer base in the means of designation, placement, use of clusters in the development of hotel business, scientific and methodological approach to the regulation of the tourism services market are presented

This article proposes methodological foundations for the development of digital integrated models for the development of the rural labor market in labor-surplus regions in the conditions of the functioning of a socially oriented market economy. It includes the approved main stages of digital integrated models (DIM) for breaking up the rural labor market in labor-surplus regions: defining the goal and a list of problem-optimization tasks to be solved; implementation of the choice of the type of digital economic and mathematical models; development of target complex models and testing of their consistency; collection, analysis and assessment of the reliability of the necessary information; computer approbation of the proposed DIM, a comprehensive analysis of the obtained computer results. At the same time, on the basis of the developed DIM, forecast indicators for reducing the informal employment of the rural able-bodied population of the Republic of Uzbekistan until 2025 were determined.

Intellectual property has become a central component of enterprise value, while conventional accountingmand assurance processes remain constrained by fragmented records, periodic controls, and limited traceability. This integrative review examines how digital innovation technologies can strengthen the identification, measurement, control, and audit of intellectual property. A structured thematic synthesis was conducted across accounting, auditing, information systems, and innovation-management literature. The evidence was organized around six functional domains: asset identification, rights verification, valuation support, transaction processing, continuous monitoring, and reporting. Findings indicate that data analytics and artificial intelligence improve classification, valuation inputs, and anomaly detection; robotic process automation enhances repetitive control execution and evidence assembly; cloud platforms and standardized data architectures support system integration; and blockchain-based mechanisms improve provenance and multi-party traceability when legal and governance conditions are established. Across technologies, recurring limitations concern data quality, model explainability, cybersecurity, interoperability, legal enforceability, and overreliance on automated outputs. A layered governance framework is therefore proposed that links each technology to accounting assertions, audit objectives, control ownership, validation procedures, and human oversight. Effective digitalization depends less on isolated technology adoption than on coordinated data governance and assurance design. The synthesis identifies priorities for empirical research on implementation quality, evidential reliability, and professional judgment.

The use of health mobile websites or apps on smartphones like mobile-phones has made it possible for users to have quick, inexpensive access to the services of licensed medical professionals. As a result, mobile health care has the potential to lessen the burden on the healthcare system by lowering costs, decreasing wait times, and maximizing the effectiveness of available resources. In order to foster the long-term growth of healthcare infrastructure. This paper introduce the interval valued neutrosophic sets (IVNSs) to overcome the uncertainty. The IVNSs is combined with the MCDM methodology such as TOPSIS method. The TOPSIS technique is used to order the options. In addition to assisting with the selection of the best mobile health care option, this methodology may be used to close the performance gap between competing products and meet customer expectations. There were four distinct categories of mobile health care products investigated.