OAK jurnallaridan yig‘ilgan 104809 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 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…
В данной статье рассматривается проблема разработки сбалансированной системы индикаторовдля мониторинга и оценки развития женского предпринимательства. Анализируется роль количественных икачественных показателей в…
The article analyzes the formation of the internal audit program in budget organizations and finds thatprograms are often prepared in a methodologically fragmented way, without a link to the object’s risk profile. To…
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…
The article examines the institutional mechanism for ensuring the transparency of financial statementsof joint-stock companies. A methodology for developing an “IFRS Transparency Map” is proposed through…
This article examines the theoretical and methodological foundations for forecasting the transformationaldevelopment of human capital in the context of sustainable economic growth. It provides a systematic analysis of…
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…
This article analyzes the interrelationship between public debt and inflation using econometric methods.The study examines, from both theoretical and practical perspectives, the impact of public debt on the inflation…
This article analyzes the mechanisms through which fiscal and monetary policies affect inflation and public debt.It examines the impact of fiscal policy on economic activity and the formation of public debt via…
This article examines the fiscal significance of direct taxes in improving the income taxation system. Itanalyzes the role of corporate income tax and personal income tax in the formation of state budget revenues, their…
This study applies the K-means clustering algorithm to identify and characterize industrial clusters in themanufacturing sector of Kashkadarya Province, Uzbekistan. Using comprehensive data from 234 manufacturing…
This article examines the dynamics and structural changes in interest rates on term deposits in thecommercial banks of the Republic of Uzbekistan during 2022–2024. The relevance of the study is determined by the needto…
The article investigates the dynamic interplay between public debt, fiscal deficits, and institutional qualityacross eight Central Asian and Caucasus economies (Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan…
The theoretical and practical aspects of assessing the sustainable development of the medical services marketare examined. Particular attention is given to the functioning of market mechanisms within the healthcare…
The article develops criteria for assessing the quality of the audit of commercial banks’ financial statements andrecommendations for forming key audit matters (ISA 701). The research problem is the absence of a unified…
Mazkur maqolada korxonada strategik moliyaviy hisob tizimini joriy etishning tashkiliy-iqtisodiy mexanizmi nazariy, institutsional va amaliy jihatdan asoslangan. Tadqiqotda tizimli, qiyosiy, dinamik va funksional tahlil…
Maqolada o‘zbek adabiyotida shaxs identitetining tarixiy-poetik shakllanishi mumtoz va jadid adabiyoti materiallari asosida tahlil qilinadi. Identitet tushunchasining zamonaviy gumanitar fanlarda keng qo‘llanilishiga…
Maqolada XX asr oxiri va XXI asr boshlaridagi ijtimoiy, madaniy hamda ma’naviy o‘zgarishlar sharoitida lirik qahramon identitetining inqirozga yuz tutishi va “yo‘qolgan men” fenomenining badiiy-estetik tabiati tahlil…
Mazkur maqolada kasbiy ta’lim muassasalarida strategik boshqaruv modellarini xorijiy tajribalar asosida takomillashtirishning nazariy, institutsional va amaliy jihatlari keng yoritilgan. Strategik boshqaruvning…
Mazkur maqolada bo‘lajak o‘qituvchilarni pedagogik faoliyatga tayyorlash jarayonining psixologik jihatlari, ularning kasbiy kompetensiyalarni shakllantirishdagi o‘rni hamda pedagogik faoliyat samaradorligiga ta’siri…
Mazkur tadqiqotda so‘roq gaplarning pragmalingvistik xususiyatlari va ularning nutq aktlari tizimidagi o‘rni Abdulla Qahhorning “Sarob” hamda Teodor Drayzerning “Amerika fojiasi” romanlari misolida tahlil qilinadi…
Статья посвящена исследованию фонетической нейтрализации в диалектных и субстандартных разновидностях английского языка. Рассматриваются соотношение фонетической нейтрализации с фонологической нейтрализацией и…
Maqolada Kazuo Ishiguroning “Never Let Me Go” (“Meni hech qachon qo‘yib yuborma”) romanida fantastik badiiy olamni shakllantiruvchi nominativ birliklar va ularning leksik-semantik maydonlari tahlil qilingan…
Ushbu maqolada o‘lchov birliklari va o‘lchov ma’nosini bildiruvchi ifodalarni kognitiv jihatdan o‘rganishda integrativ yondashuvning zarurati asoslanadi. Tadqiqotning boshlang‘ich nuqtasi shundan iboratki, tabiiy…
Mazkur maqolada ingliz va o‘zbek tillarida nutqiy ma’no hamda kommunikativ funksiyalar overlap hodisasining qiyosiy-tipologik xususiyatlari tahlil qilinadi. Tadqiqotda overlap hodisasi analitik va agglutinativ…