Discover Scientific Insights from Various Academic Journals

This article examines the theoretical and practical aspects of developing tax culture as a key factor in reducing the shadow economy in Uzbekistan. The study analyzes the role of tax culture in promoting voluntary tax compliance, strengthening tax...

This article is devoted to the study of the classification basis of non-state higher educational services as accounting objects in Uzbekistan, taking into account the modern development of the education system and the expansion of private sector p...

This article is devoted to the comprehensive study of criteria for evaluating the management efficiency of industrial enterprises under conditions of economic modernization, digital transformation, and increasing competitive pressure in global and...

The purpose of this study is to develop an improved method for assessing the effectiveness of investment risk management in construction materials enterprises. The proposed methodology integrates risk identification, normalization of risk indicato...

This study examines the evolution of governance structures within international service franchising networks. By integrating transaction cost economics (TCE) and the resource-based view of the firm (RBV), the paper develops a conceptual frame-work...

This article examines the main directions for organizing accounting in non-state medical organizations within the context of modern healthcare system reforms and the expansion of private medical services. The study highlights the growing role of p...

This article examines the current state of accounting for drug production processes in the Republic of Uzbekistan and identifies key directions for its improvement in the context of modern economic reforms and the rapid development of the pharmace...

The article develops an improved system for evaluating the efficiency of industrial enterprises, comprising an indicator architecture, an enhanced integral-index methodology and a monitoring framework. A critical analysis of current practice ident...

This paper examines liquidity concentration in Uzbekistan’s interbank money market in the context of monetary policy modernization, the expansion of collateral-based market mechanisms, and the persistent structural role of large banks in short-ter...

This article examines the current state of, and the organizational and economic mechanisms for, attracting local and foreign investment to small business entities in the Surkhandarya region of the Republic of Uzbekistan. Based on official statisti...