The Innovation Science and Technology Journal is a peer-reviewed, open-access journal dedicated to advancing knowledge in the fields of science, technology, and innovation . The journal aims to provide a platform for researchers, academics, and industry professionals to publish cutting-edge research that contributes to technological progress, economic development, and societal impact. Our goal is…
| Nashriyot | Тошкент давлат иқтисодиёт университети |
|---|---|
| Shahar | Toshkent |
| Nashr davriyligi | monthly ( |
| Maqolalar soni | 962 |
| OAK holati | Ro‘yxatda |
Small and medium-sized enterprises (SMEs) play a significant role in ensuring sustainable economic growth,increasing employment, diversifying exports, and enhancing national competitiveness. However, limited access to…
The production mechanism of beekeeping farms in the Kashkadarya region is shaped by natural andclimatic conditions, biological risks, resource utilization, labor and logistics costs, and the quality of management…
The article presents the author’s solutions for improving the methodology of auditing intangible assets in theinformation and communication technology (ICT) sector. It is substantiated that the specific features of…
The accounting of costs associated with primary production and product processing in grain-growing clustersby cost item, together with the economically justified formation of product cost, is examined. To deepen the…
The article substantiates the structure and pedagogical mechanism for preparing primary school studentsfor creative design activities in technology education. The study integrates systemic, activity-based…
This paper investigates the classical Maxwell rheological model using Mikusiński operational algebra anddevelops its operator-algebraic representation. The relevance of the study is motivated by the need for a unified…
Tax arrears are debts owed by a taxpayer to the budget in respect of taxes, fees, penalties, and other mandatorypayments stipulated by legislation that have not been paid within the deadlines established by law. An…
The article examines two external evaluative approaches relevant to the higher education system of Uzbekistan:the approach of QS Quacquarelli Symonds and that of the national authority responsible for quality assurance…
This article examines the national ranking of higher education institutions in Uzbekistan from the perspective ofdigital governance: not what the ranking measures, but how its indicators can be produced, verified, and…
The tourism sector plays an important role in ensuring the effectiveness of regional economic growth drivers.Tourism has specific characteristics as a sector that can generate relatively high economic returns while…
The article examines accounting as a methodological basis for financial crisis management in enterprises of theRepublic of Uzbekistan. The study analyzes methods for overcoming financial crises through the optimization…
This article provides a comprehensive analysis of the essence, content, and organizational structure of academicactivity management in higher education institutions. It examines the concept of academic governance, its…
Maqolada O‘zbekiston axborot-kommunikatsiya texnologiyalari (AKT) sohasida nomoddiy aktivlar hisobi vaauditining amaldagi holati tahlil qilinadi. Sohaning jadal o‘sishi (xizmatlar hajmi 2020–2024-yillarda taxminan to‘rt…
The article evaluates the effect of the bentonite content in sand–bentonite waterproofing mixtures on their physical-mechanical and waterproofing properties based on laboratory studies. During the experiments, mixtures…
This article assesses the impact of improving digitalization of innovation processes in agriculture on economicgrowth in Surkhandarya region using a multifactor econometric model. Based on statistical data for…
The development of fintech technologies creates broad opportunities to expand access to modern microfinanceservices for individuals and small businesses. In Uzbekistan, the digitalization of the banking sector…
The methodological foundations for assessing the efficiency of lending practices in commercial banks areexamined with a focus on their further improvement. It is demonstrated that the prevailing assessment practice…
The article provides a systematic analysis of the problems associated with financing investment projectsby joint-stock companies in Uzbekistan and substantiates ways of overcoming them. The problems are grouped into…
The theoretical and practical aspects of improving information logistics management mechanisms in the Republicof Uzbekistan through Artificial Intelligence (AI) and Big Data technologies are examined. In the digital…
The theoretical and practical aspects of investment activity in industrial enterprises under the conditions of amodern market economy are examined. Particular attention is paid to the role of investment in modernizing…
The paper systematically analyses the in-service degradation of the accuracy characteristics of measurementchannels (pressure, temperature, and flow rate) in gas trunk pipelines and the causal link between this process…
The role of financial literacy in improving the investment behaviour of the population of the Republic of Uzbekistanand reducing behavioural errors among stock market participants is examined. Major cognitive and…
An empirical analysis of accounting and auditing practices related to financial results in the ICT sector is presented.The five-year dynamics of the industry (growth in service volume from 13.85 trillion UZS to 56.17…
This article presents an empirical analysis of the factors affecting the financing of investment projects in theRepublic of Uzbekistan. Three methods are applied jointly: estimation of a trend model based on 2019–2025…
The study develops an architecture, a unified information model, and computational algorithms foran integrated system connecting parametric garment pattern design, three-dimensional virtual fitting, and…
This article examines the development dynamics of Uzbekistan’s insurance market during 1991–2026 basedon an economic analysis. It analyzes the periods of growth and decline in the insurance market, as well as the…
The article highlights internal and external factors affecting the implementation of remote banking services.It outlines the existing challenges in the implementation process and presents the author’s approaches to…
Economic diplomacy has become an increasingly important instrument for attracting foreign directinvestment (FDI) to Uzbekistan during the period 2017-2025, a decade characterized by an unprecedented level of…
This study examines the theoretical and practical aspects of economic analysis of the economic activitiesof enterprises producing building materials. During the study, based on modern methods of economic analysis…
This study develops an adaptive hybrid framework for detecting and preventing cyberattacks in computernetworks. The framework combines signature matching, supervised classification, unsupervised anomaly detection…
Обоснована необходимость комплексной оценки институциональных условий, определяющихразвитие человеческого капитала и его эффективное функционирование в экономической системе. Предложенаметодика расчёта Индекса…
This article examines the role of youth entrepreneurship entities in industrial development, drawing on evidence fromNamangan Region and “MASH XIM” LLC. The study evaluates industrial production, financial performance…
This article analyzes the technological aspects and statistical metrics of biogas generation and its practicalimplementation within Uzbekistan’s green energy framework. The study evaluates the substantial potential for…
This article investigates the selection of an input indicator for studying the kinematic and structural parametersof an elliptical drum in a vertical-spindle cotton-picking apparatus. The relevance of the study is…
Tourism is one of the most important sectors of human civilization. It is based on curiosity, movement, andthe desire to see how people around the world live. However, nowadays, these desires are fulfilled through…
The growing complexity of construction projects requires Building Information Modelling (BIM) to be treatednot only as a design tool, but also as a system for managing information and collaboration. BIM adoption…
This paper explores the factors driving the adoption of digital payment systems in the tourism industryof Samarkand, Uzbekistan, a UNESCO World Heritage Site, within the context of the country’s rapid financial…
The transition to a green economy has become one of the key priorities for achieving sustainable economicgrowth, environmental protection, and social well-being. In this context, small businesses play a significant role…
Цель исследования — оценить фактическую результативность законодательного запрета надальнейшее начисление процентов и неустойки после вынесения судебного решения о взыскании кредитнойзадолженности, а также выявить…
В статье рассматриваются оптоэлектронные дискретные преобразователи перемещенийразличных типов. Продольные и поперечные перемещения внешнего модулирующего тела преобразуются визменение параметров светового потока Ф0…
This article examines the theoretical and methodological foundations of accounting for the costs of producingand selling products (works and services) in budget organizations, with particular emphasis on higher…
This article develops an institutional mechanism for the innovative development of the railway network, with afocus on state policy. The purpose is to substantiate a governance structure that enables rather than…
This article examines the economic substance of the concept of “risk-based internal auditing.” Based on acomparative analysis of existing approaches, the study proposes an author-developed definition of the concept and…
This article proposes a composite assessment methodology for quantitatively measuring the maturity of internalaudit functions in commercial banks. The methodology comprises twenty indicators grouped into four…
This article examines the economic nature and theoretical foundations of internal audit of public procurement.It assesses the applicability of existing definitions of internal audit to the public procurement context and…
This article examines the theoretical foundations of materiality and audit risk in public-sector internal auditingand analyses the relationship between these concepts. The study addresses the insufficient development of…
This article examines ways to enhance the continuous monitoring of impairment indicators for non-current assetsin joint-stock companies. In accordance with IAS 36, impairment indicators are classified according to…
This article examines the economic substance and classification of financial investments from the perspectiveof accounting and auditing. It is demonstrated that, in national accounting practice, financial investments…
This article proposes a methodological approach to the digitalization and automation of internal auditprocesses in commercial banks based on the concept of continuous auditing. The proposed approach involves the use of…
The growing emphasis on sustainable development has fundamentally transformed the system of corporateaccountability, making sustainability reporting and Environmental, Social, and Governance (ESG) auditing essential…