OAK jurnallaridan yig‘ilgan 104809 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
The vocabulary of the Uzbek dialects of the Kashkadarya region includes words from various languages, including Persian-Tajik, Arabic and other languages. Farsi-Tajik words were mainly acquired through oral speech…
The article analyzes the concept of thesaurus in the field of linguistics from a scientific and practical point of view. It shows that thesauruses, unlike ordinary dictionaries, are aimed at systematizing the semantic…
The article provides information about the creation and specific features of gastronomic dictionaries, which are a branch of sectoral dictionaries, in Uzbek and world linguistics. Also, specific features of…
The article deals with one of the most important tasks for our linguistics, the essence of vocabulary, the spirituality of our people, the lexical layer associated with our national customs, the object of study, the…
The essence and functions of language are of great importance in the development of style. The article shows the origin, meanings, and features of the use of the term style. The process of the emergence of colloquial…
In this article, metaphorical images, which are an important mechanism of human figurative thinking, a product of creative activity, in the artistic speech of T. Murad, in particular, in his stories, served to express…
The article reveals the features of newspaper discourse, as well as the role and significance of translation transformations in translating events, messages and news. It also provides information on the types, methods…
This article is dedicated to studying the significance of complex syntactic unit (CSU) analysis in Uzbek linguistics and its role in the grammatical structure of the language. The article provides detailed information…
This article analyzes the definitions of jargon, the social groups that use jargon, and the individual characteristics of jargon in various speech situations. Before the era of anthropocentric linguistics, jargon was…
This article identifies the achievements made in agriculture and the existing problems related to the rapid transition of accounting to international standards, as well as provides a developed definition of biological…
This article examines the advantages and effective aspects of improving outsourcing services in the development of the service sector in the modern economy. Proposals and recommendations are provided for developing…
This article analyzes the risks that threaten the world's population in today's globalization processes, the role and importance of the green economy at a time when production processes are constantly developing, the…
This article revisits the economic efficiency of tax incentives from both theoretical and practical perspectives, analyzes the mechanisms of their positive and negative effects based on international experience, and…
The article examines the impact of revenue accounting policy on the reliability of financial statements in oil and gas organizations. The relevance of the research is due to the complexity of revenue recognition in the…
This article examines improvements in the accounting of ancillary production and general economic costs in tourism and hotel complexes. Methods for classifying, recognizing, calculating, and allocating costs for tourism…
This paper analyzes international practices in implementing ERP systems within the digital economy, focusing on SAP technologies as a central enabler of integrated business operations. The study explores the historical…
This article examines issues related to the reform of accounting and financial reporting at the current stage of the country’s development, the attraction of foreign investors, the enhancement of financial reporting…
The article presents a two-stage model for forecasting the demand and production of agricultural products, which takes into account the integrative properties of its individual components. In the first stage, a model is…
Ушбу мақолада Ўзбекистонда айланмадан солиқ қўлланиладиган айланма чегарасининг иқтисодий самарадорлиги ва адолатлилиги масалалари таҳлил қилинган. Таҳлил натижаларига кўра, айланма чегарасининг инфляцияга…
This article highlights existing problems in the accounting of provision liabilities. In accordance with international standards, the types of provision liabilities, as well as the procedures for their recognition and…
This article examines the impact of taxation on business activities. Taxation plays a significant role in the development of businesses. The amount of taxes paid by businesses has a direct impact on both the volume of…
This article analyzes the problems of improving entrepreneurial skills among the population and ways to address them. Factors hindering the development of entrepreneurship, such as lack of education, limited financial…
The article provides a comprehensive analysis of the role of the digital economy in the socio-economic development of the Republic of Uzbekistan. It examines the institutional foundations of digital transformation, the…
This article examines digital tourism as one of the fastest-growing phenomena in modern practice. The examples provided illustrate how people move within tourist flows, determining their direction and impact on host…
This article is devoted to a global and regional analysis of the problem of poverty, as well as the experience of foreign countries and Uzbekistan's strategies for its elimination. The article analyzes the Oxford…
The article analyzes the economic foundations of Uzbekistan's integration into the international trading system, in particular, the policy of participation in the World Trade Organization. The study reveals the impact…
This article analyzes the theoretical foundations, practical application, and differences between absorption costing and variable costing systems used in the formation of product costs at enterprises. The advantages and…
This article analyzes the main methods of reducing and optimizing product cost in small industrial enterprises. Cost reduction enables companies to increase their competitiveness and quickly adapt to market demands. The…
This article examines the essence and practical significance of the “Cradle to Cradle” concept as one of the key theoretical foundations of the circular economy. The concept emphasizes a closed-loop system of product…
The fisheries sector is vital for global food security but faces increasing sustainability challenges. A well-developed B2B (business-to-business) market, linking producers, processors and distributors, can add value…
This article analyzes the accounting of cash funds in business entities, their turnover, the procedure of cash and bank operations, as well as the efficiency of cash flow management. Cash flow is considered one of the…
The article examines a step-by-step methodology for conducting managerial analysis of fixed assets in budgetary organizations. Based on the results of the analysis, the necessity of developing a fixed asset management…
This article examines the concept of qualitative economic growth and its role as a central indicator of Uzbekistan's economic development. In contrast to traditional measures focused solely on GDP growth, qualitative…
The article analyzes the issues of expanding the role and significance of non-state financial control in ensuring the effective use of budgetary funds. Alongside state financial control, the importance of such forms of…
The article is aimed at increasing the efficiency and strengthening the financial stability of commercial banks of Uzbekistan, analyzing the main factors influencing the return on assets (ROA) indicator. Based on data…
This article describes tariffs established by leading scientists in our Republic for the consumer goods market. It also partially describes the consumer goods market and analyzes its key characteristics in terms of the…
This article scientifically analyzes the stages of formation, legal foundations, and significance of the GOST standardization system operating in the countries of the Commonwealth of Independent States (CIS) within…
This study uses machine learning algorithms in conjunction with logit and probit regression models applied to 8,542 survey respondents to investigate the effects of distance learning participation on employment…
This article analyzes current trends in the formation of the digital economy in the energy sector, particularly the capabilities of Smart Grid and Digital Twin technologies and their impact on production, distribution…
The article analyzes the state policy in digitalization, international cooperation, and innovative development of higher education in Uzbekistan. It examines university modernization processes, the implementation of…
This article examines the issues of improving mechanisms for effective management of tourism services. The study analyzes the theoretical foundations and practical significance of institutional, economic, strategic…
This article examines the role and mechanisms of digital transformation in enhancing the effectiveness of marketing strategy implementation in distributor companies. In a dynamic market environment, traditional…
This study investigates the impact of Environmental, Social, and Governance (ESG) disclosure on bank profitability and market value in Uzbekistan an underexplored emerging economy in Central Asia undergoing rapid…
В данной статье проводится комплексный анализ современного состояния промышленности Кашкадарьинской области. В статье на научной основе рассматриваются структура промышленности региона, динамика её развития, основные…
This article analyzes the economic significance of customs services and their role in supporting entrepreneurship in Uzbekistan amid expanding trade flows and increasingly complex supply and logistics chains. The…
This article provides recommendations for developing innovative methods to assess the environmental impact of industrial enterprise development by examining international experiences, various methodologies, regulatory…
Ushbu maqolada O‘zbekistonda “yashil iqtisodiyot” tamoyillarini joriy etish jarayonining mohiyati va ahamiyati yoritilgan. Mamlakatda ekologik barqarorlikni ta’minlash, resurslardan oqilona foydalanish, “yashil…
This article provides an in-depth analysis of the essence and content of innovative activities in educational institutions, their role in the modern pedagogical process, and their impact on the quality of education…
The article is devoted to analyzing the transformation of the banking sector in the context of the active implementation of artificial intelligence (AI) technologies. It examines the key areas of AI application in…
This research investigates the function of corporate governance in enhancing the application of ESG (Environmental, Social, and Governance) within Uzbekistan’s commercial banking industry. This research employs…