OAK jurnallaridan yig‘ilgan 140147 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
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 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…
В данной статье рассматривается проблема разработки сбалансированной системы индикаторовдля мониторинга и оценки развития женского предпринимательства. Анализируется роль количественных икачественных показателей в…
Entrepreneurship is one of the fundamental drivers of sustainable economic growth, innovation, employmentcreation, and the enhancement of national competitiveness. Consequently, the scientific study of entrepreneurship…
This scientific article analyzes the conceptual foundations, theoretical and methodological aspects, and practicalsignificance of implementing Agile management approaches in the public administration system. The…
The article develops organizational-economic mechanisms for advancing youth entrepreneurship througheducation service quality in the Aral Sea region. The author’s «TE Model» (Entrepreneurship - Experience…
This article analyzes contemporary approaches to human capital management and develops the theoreticaland methodological foundations of an adaptive management concept aimed at ensuring sustainable economic growth.The…
The article explores the prospects of applying Islamic fintech technologies to small-business financing inUzbekistan. While global Islamic fintech transactions were estimated at USD 198 billion in 2024/25 and are…
This article examines the economic content and significance of the reforms being implemented to increase theproduction capacity of food industry enterprises in the Republic of Uzbekistan. During the study, the…
Regional banking market trends and the development of retail banking in Uzbekistan are analyzedusing Turonbank’s 2025–2027 development strategy as a case study. The research employs comparative, descriptive,and…
This article focuses on the fact that the economy of health services is being formed on the basis of the integration ofmedicine, tourism, ecology, innovative technologies and services. In particular, wellness centers…
The article analyses issues of managing foreign exchange risk and concentration risk in the banking system of theRepublic of Uzbekistan. It examines the dynamics of the share of foreign currency in the key indicators of…
This scientific article examines the theoretical and practical aspects of cost accounting in higher educationinstitutions, including the proper classification of expenditures, their reflection in financial statements…
The study analyzed the theoretical foundations for improving knowledge exchange processes within industrialclusters. The cluster was interpreted as a system that facilitated knowledge flows among diverse participants…
The article examines the patterns of transformation of the theoretical and methodological approaches of strategicmanagement in the transition from traditional linear value-added chains to multi-sided digital platform…
Мақола тафсир илмининг пайдо бўлиши ва ривожланиш босқичларига бағишланган. Муаллиф тафсир илмида Пайғамбар (с.а.в.)нинг тушунтиришлари, саҳобийлар ва тобиийларнинг ижтиҳодлари ҳамда турли тафсир мактабларининг (Макка…
Ислом оламининг йирик мутафаккири Абу Ҳомид Ғаззолийнинг фалсафага, хусусан, файласуфларнинг ақидавий қарашларига бўлган муносабати тадқиқ этилади. Муаллиф Ғаззолийнинг шак-шубҳалар, ҳақиқатни излаш жараёни ва…
Мақола мутасаввиф шоир Мулло Умурзоқ Ғарибийнинг ҳаёти ва ижодий меросига бағишланган. Муаллиф шоирнинг Хожаназар Ҳувайдо анъаналарини давом эттиргани, унинг тариқат йўлидаги изтироблари ва мураккаб тарихий даврда…
Статья посвящена исследованию научной деятельности великого ученого ханафитского мазхаба Абу Бакра Жассаса на основе средневековых источников. Автор анализирует биографические сведения, научные путешествия и…
Жанубий-Шарқий Осиёда кенг тарқалган буддавийлик динининг ўзига хос рамзлари (Дхармачакра, нилуфар гули, мандала, свастика ва б.) ва уларнинг фалсафий-мистик моҳияти таҳлил қилинади. Муаллиф ҳар бир рамзнинг келиб чиқиш…
Мақолада буюк аллома Маҳмуд Замахшарийнинг филология фани тарихида муҳим ўрин тутувчи қомусий асари — "Муқаддамату-л-адаб"даги грамматик рисолалар таҳлил қилинади. Муаллиф асарнинг ҳарфлар, исмлар ва феълларнинг…
В статье анализируются экологические проблемы современного мира, такие как изменение климата, дефицит водных и энергетических ресурсов, через призму исламского учения. Автор на основе фетв улемов мусульманских стран…
Мақолада мусулмон давлатларида фатволарнинг ижтимоий-сиёсий ва ҳуқуқий жараёнларни тартибга солишдаги ўрни таҳлил қилинади. Муаллиф Миср мисолида биткоинлар савдоси каби янги турмуш шароитларидан келиб чиққан…
Абу Бакр Жассос илмий етуклиги билан бир қаторда зоҳид ва тақводорлиги билан ҳам танилган олимдир. Унинг зоҳидлиги дунё лаззатларидан буткул воз кечиш эмас, балки ҳалол ризқлардан баҳраманд бўлиб, дунё ҳирсидан юз…
This article examines how English terminological competence can be developed in non-philological (dental/medical) students through the systematic teaching of dentofacial anomaly prevention terminology. Drawing on…
Maqolada mintaqalarning ekologik-iqtisodiy ixtisoslashuvi samaradorligini baholashning nazariy-uslubiy asoslari tadqiq etildi. Hududlarning tabiiy-resurs salohiyati, ishlab chiqarish tarkibi, iqtisodiy natijadorligi va…
Ushbu maqolada mahalliy boshqaruv tizimi rahbarlarining yetakchilik xislatlarini obyektiv baholash uslubiyati tadqiq etilgan. Yetakchilik qobiliyatining abstrakt (sifat) jihatlarini (shaxsiy, kasbiy, boshqaruv va…
Mazkur maqolada mintaqalarda agrar ishlab chiqarish samaradorligining hududlararo konvergensiyasi va fazoviy oʻzaro taʼsirlarini ekonometrik baholashning nazariy-uslubiy asoslari tadqiq etilgan. Hududlarning ishlab…
This article investigates the relationship betwyeyen the creator’s ego and sociyety (SuperEgo) in contemporary Uzbek-Turkish modernist poyetry from a comparative-typological perspective, focusing on the works of Uzbek…
Ishlab chiqarish samaradorligini o‘lchashning xalqaro ilmiy yondashuvlari, ularning nazariy asoslari va amaliy ahamiyati yoritilgan. Ishlab chiqarish samaradorligini baholashda qisman unumdorlik ko‘rsatkichlari…
Maqolada sanoat korxonalarida ikkilamchi resurslardan foydalanish samaradorligini baholashning ko‘rsatkichlar tizimi tadqiq etilgan. O‘zbekistonda sanoat va maishiy chiqindilar hosil bo‘lishi hamda ularni qayta ishlash…
Maqolada qurilish materiallari sanoati korxonalarini modernizatsiyalash uchun jalb etilgan bank kreditlaridan foydalanish samaradorligini baholashning uslubiy asoslari tadqiq etilgan. Tarmoq ishlab chiqarishi va…
Mazkur maqolada sport industriyasining raqamli ekotizimi tizimli yondashuv asosida tadqiq etilib, uning asosiy tarkibiy elementlari, ular o‘rtasidagi ma’lumot, qiymat va moliyaviy oqimlar hamda o‘zaro ta’sir…
Mazkur maqolada raqamli iqtisodiyot sharoitida elektron tijoratning rivojlanish tendensiyalari ilmiy jihatdan tahlil qilingan. Tadqiqotda jahon va O’zbekiston miqyosidagi raqamli iqtisodiyot ko’rsatkichlari, elektron…
Maqolada 2014-2025-yillar oralig‘ida O‘zbekiston Respublikasida investitsiyalarni jalb qilish jarayoniga ta’sir ko‘rsatuvchi omillar ekonometrik usullar yordamida baholangan. Tadqiqotda asosiy kapitalga kiritilgan…
Мақолада Ўзбекистонда рақамли иқтисодиёт ва иқтисодий-математик моделлаштириш соҳасидаги илмий мактабларнинг эволюцияси ва замонавий ҳолати тадқиқ этилган. Классик ғарб иқтисодий назариясининг глобал парадигмал инқирози…
Mazkur maqolada tijorat banklarining korporativ qimmatli qog‘ozlar bozoridagi faoliyatini rivojlantirishning nazariy va konseptual asoslari tadqiq etilgan. Tadqiqotda moliyaviy vositachilik, axborot asimmetriyasi…