OAK jurnallaridan yig‘ilgan 104809 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
This article studies the theoretical and methodological foundations of the formation of data-driven analytical and managerial competencies in the field of "Cost Engineering" among students of the agricultural…
This article examines the theoretical and practical aspects of tax auditing for value-added tax and excise taxes. The purpose and objectives of the VAT audit, the main tax risks arising during the audit, and the methods…
This article analyzes the institutional foundations, regulatory and legal framework, the current state of digital infrastructure, and development trends of the digitalization of inclusive education services in higher…
Studying the theory of creating industrial clusters shows that there are several options for its organization. It is important to assess whether the use of the model of American, South Asian countries or the model of…
This article investigates the application of ARIMA models, considered an advanced econometric method for time series analysis, in evaluating and forecasting regional economic growth trends. Corresponding models were…
In this article, the priority task is the system of preliminary identification and assessment of tax risks in the context of digitalization of tax administration and reduction of the human factor. In particular, the…
This article examines the impact of service sector employment on poverty reduction in the context of economic liberalization. Recommendations are proposed and provided for ensuring employment of the working-age…
This article provides a theoretical comparative analysis of the three main models for providing Islamic financial services in commercial banks - Islamic windows, Islamic subsidiary banks, and full Islamic banks. The…
The article analyzes the evolution of electronic money and the development of the fintech ecosystem from the perspective of bank integration. The study covers the importance of digital payment systems and financial…
Fantasy literature relies heavily on linguistic creativity to construct imaginary worlds that appear coherent, immersive, and believable to readers. Among contemporary fantasy authors, J.K. Rowling has achieved…
In the economy, the circulation of monetary funds is carried out predominantly through cashless payments between business entities. A number of factors directly influence the movement of cashless funds among these…
This article examines the theoretical foundations of using financial technologies (FinTech) in the development of banking services and analyzes the digital transformation processes taking place in the banking system of…
This article provides a comprehensive scientific analysis of the essence, structure, historical development of International Financial Reporting Standards (IFRS) and their impact on management accounting methodology…
This study empirically analyzes the logic of adapting curricula to international standards in the process of training highly qualified corporate management personnel who are competitive in the national higher education…
This study examines the relationship between students' perceptions of instructional quality and their digital reading performance across seven post-Soviet countries using PISA 2022 data (N = 56,477 students; 2,495…
This article analyzes the state and dynamics of the transport services market of the Republic of Uzbekistan for the period 2020–2025. The study employs official data from the National Statistics Committee, World Bank…
This article analyzes the current state of the establishment and development of Special Economic Zones (SEZs) in Uzbekistan. It highlights the role of SEZs in the national economy, as well as their importance in…
This article provides a theoretical and practical analysis of the main combinational models of partnerships between banks and mobile network operators (MNOs) in the digital payment system. The MNO-led, bank-led, joint…
This article examines the regulatory and legal framework for accounting of investment property in joint-stock companies, including issues related to its recognition, measurement, and presentation in financial…
This scientific article investigates the issues of optimizing and improving the mechanisms for reducing tax debt in order to ensure the financial stability and enhance the solvency of economic entities, particularly…
This article discusses the concept of long-term financial investments. Their importance and essence, the regulatory and legal basis for accounting for long-term financial investments, their recognition and valuation in…
This study examines customer service management regarding Uzbek gastronomy and the impact of service quality on customer satisfaction. Research was conducted through an online quantitative survey in Tashkent, Samarkand…
This article develops a quadrant model of strategic planning of industrial agglomerations in the region and provides practical justification for it using the example of the Kashkadarya region. The study uses the…
This article is dedicated to a comprehensive study of the issues surrounding the diversification of foreign exchange reserves in commercial banks of Uzbekistan. Based on statistical data spanning from 2018 to 2024 and…
This article examines the strategic directions for improving the effectiveness of structural reforms in the national economy. The study analyzes issues related to the structural modernization of the economy, ensuring…
This article summarizes and draws conclusions on the possibility of improving the practice of tax authorities in auditing and controlling taxpayers' activities, identifying possible cases of tax evasion, ensuring fair…
The methodology for using artificial intelligence systems to achieve sustainable economic growth is an integral part of the modern digital economy. The article analyzes the impact of artificial intelligence technologies…
This article examines the analysis of socio-economic indicators of railway transport enterprises. The study explores the relationship between economic efficiency, labor productivity, social protection of employees, and…
This confirmation work looks at the groundbreaking effect of Man-made reasoning (artificial intelligence) on the lodging business, zeroing in on how AIimproves administration quality, functional productivity, and…
The history of artificial intelligence (AI) is closely linked to the development of computing technology and the search for formal methods to model human reasoning. Initial ideas of "thinking machines" were proposed in…
This article analyzes the role and significance of translation theory in the tourism industry. Today, tourism is one of the most important sectors contributing to the development of cultural, economic, and social…
This article develops a comprehensive methodology for assessing the development level of railway manufacturing enterprises. The study is grounded in the Industry 4.0 paradigm, digital transformation, and sustainable…
This article examines the issues of forming an efficient securities portfolio in the capital market of Uzbekistan based on Markowitz’s mean-variance optimization model. The study uses 748 daily observations covering the…
This article examines theoretical issues relating to the optimization of a company’s asset and capital structure, analyses indicators for assessing the efficiency of asset utilization, and reviews the trends in the…
The article provides a scientific analysis of the main factors influencing the emergence of crisis situations in commercial banks. It substantiates that a banking crisis is directly related to the quality of the loan…
In the practice of accounting entities, problems are emerging regarding the calculation and accounting of depreciation for fixed assets, initial recognition and subsequent revaluation, determination of fair value…
This article examines the economic essence of taxes and their role in the formation of state budget revenues. The economic content of taxes, their functions, and the theoretical foundations of tax relations are analyzed…
This study examines the long-run and short-run relationships among international tourism, economic growth, and CO₂ emissions in Uzbekistan over the period 1991–2025. The Autoregressive Distributed Lag (ARDL) model is…
This article analyzes the problem of optimizing investment flows in a self-organizing trading system. From a mathematical perspective, the apparatus of stochastic calculus, particularly Itô stochastic differential…
This article empirically analyses the relationship between the Revenue Diversification Coefficient (RDC) and financial independence using official data from 38 OECD member countries. It has been established that RDC…
This article analyzes the theoretical and practical aspects of the innovative development of regional sectors. During the research, issues related to the introduction of innovative technologies into the regional…
This article discusses the issues of industrial production by types of economic activity in the Kashkadarya region. A fair on the production of industrial products by types of economic activity is constantly being held…
This study evaluates the nonlinear relationship between living standards and economic growth in the Qashqadaryo region during 2010–2024 using the ANFIS (Adaptive Neuro-Fuzzy Inference System) model. Based on…
This article explores the theoretical and practical aspects of economic-mathematical modeling of the electronic commerce system based on interval data. The study analyzes the advantages of using interval data in…
This article develops an optimal-systemic model for increasing the efficiency of logistics and supply chains at agro-processing enterprises in the Kashkadarya region. The study analyzes the integrated management…
This article analyzes such strategically important management relationships as the functional organizational structure of marketing services in service enterprises, the advantages and disadvantages of the functional…
This article scientifically examines the importance of taxing income earned by self-employed individuals in the formation of budget revenues. In particular, the study substantiates the need to introduce the obligation…
This article analyzes the world experience in financing and lending investment projects and its theoretical and practical aspects. The study highlights the main mechanisms of financial support for investment projects in…
This article analyzes the role of the digital economy in modern macroeconomic development from both theoretical and empirical perspectives. It examines the impact of digital technologies, platforms, e-commerce, and…
The direct impact of the sports tourism sector on the national tourism economy is expressed in its contribution to the revenue part of budgets of various levels through taxes, as well as the formation of tourism…