Discover Scientific Insights from Various Academic Journals

This article examines the development characteristics of private higher education institutions through a comparative analysis. The study compares the experiences of Uzbekistan, the United Kingdom, the United States, South Korea, and Türkiye, focus...

This study develops a multidimensional framework for assessing the efficiency of tax administration in Uzbekistan. The central argument is that revenue growth, although fiscally important, cannot by itself identify whether a tax administration is ...

This article develops an applied framework for improving the efficiency of financing business entities through bank credit in Uzbekistan. The study argues that credit efficiency should not be identified with the growth of loan volumes alone. A ban...

This article studies the theoretical and methodological aspects of an integrated assessment of the effectiveness of state regulation of the sustainable development of the tourism sector. It is based on the need to combine organizational, economic,...

This article develops a conceptual model for extending the separate accounting policy applied to Uzbekistan's public–private partnership (PPP) projects from a single-entity approach to the national scale. Building on an earlier firm-level Accounti...

Innovation is widely presented as the principal instrument for renewing cultural heritage tourism, yet the evidence supporting this claim remains dispersed across technology-acceptance research, heritage-management studies and destination economic...

Non-performing loans (NPLs) are a key indicator of credit portfolio quality and a direct source of pressure on bank profitability, liquidity, and capital. This study examines the factors associated with the emergence and recent dynamics of NPLs in...

This article comprehensively analyzes the reforms implemented in recent years in the direction of developing the credit system for entrepreneurship in Uzbekistan. In particular, such areas as family entrepreneurship support programs, preferential ...

Given the persistent debates in corporate accounting and finance regarding whether financing decisions significantly influence profitability and shareholder value in highly leveraged banking institutions, the study examined the relationship betwee...

This paper asks whether digital infrastructure and Islamic banking are complements or substitutes in advancing the Sustainable Development Goals (SDGs). Using an annual panel of up to 57 countries over 2007-2024 (N = 846-1,026), the study estimate...