American Journal of Economics and Business Management

This article examines beverage-based phraseological units in English and Karakalpak from a comparative linguocultural perspective. The study focuses primarily on phraseological expressions containing the lexical components milk and coffee. These components are treated not only as names of beverag...

This study examines the relationship between fintech development and financial inclusion across the fourteen administrative regions of Uzbekistan. National indicators indicate fast progress, with the account ownership rate among adults increasing almost double to 60% by the 2025 Global Findex sur...

This study investigates the determinants of non-performing loans (NPLs) in the banking sector of Uzbekistan. The primary objective is to assess the impact of macroeconomic conditions and bank-specific characteristics on loan quality. Using panel data, both Fixed Effects (FE) and Random Effects (R...

This article examines the role of digitalization in enhancing the economic efficiency of enterprises’ e-commerce activities. The study focuses on the transformation of traditional sales processes through digital platforms, information technologies, automated management systems, and data-driven de...

This paper provides the first panel-data assessment of macroprudential policy (MPP) effectiveness in Uzbekistan's banking sector, incorporating the most recent evidence from the Central Bank of Uzbekistan's (CBU) Financial Stability Report for 2025 (data as of 1 January 2026) and the IMF Financia...

: Commercial banks in emerging economies invest in Big Data infrastructure without direct evidence that such investment improves financial performance, largely because banks do not disclose technology spending separately. This study measures Big Data adoption through a proxy based on the ratio of...

This article examines the priority directions for ensuring food security in Uzbekistan under conditions of an innovation-driven economy. The study considers food security as a multidimensional system that combines food availability, economic accessibility, quality, stability of supply and efficie...

Municipal engineering projects are of critical significance for advancing China's high-quality sustainable development, fostering harmonious coexistence between human society and the natural environment, and enabling the construction of smart cities. This study constructs an ecological restoratio...

This study examines the financing mechanism of public higher education institutions in Uzbekistan and identifies directions for improving its financial sustainability and efficiency. The analysis focuses on the dynamics and structure of state budget allocations and tuition-fee revenues of selecte...

This study examines management mechanisms for ensuring sustainable employment in transport enterprises under conditions of digitalization, technological change, and increasing labor market requirements. Particular attention is given to workforce planning, professional development, employee motiva...

The rapid development of digital technologies is transforming professional education and creating new requirements for institutional management, innovation capacity, and workforce preparation. This study aims to develop a strategic management mechanism for innovation processes in professional edu...

This article addresses one of the most pressing problems of regional anti-poverty policy - the efficient allocation of limited public resources. The purpose of the study is to develop an original composite indicator, the Poverty Reduction Potential Index (PRPI), that quantifies the poverty-reduct...

This article analyzes the factors influencing the efficiency of product quality management in fruit and vegetable production and processing enterprises. During the study, the impact of raw material quality, technological processes, the logistics system, personnel qualifications, international sta...

This study develops an empirical approach for determining a tax-free minimum income in Uzbekistan by linking the personal income tax base to the relative economic position of households. The study is based on the premise that income required to maintain a minimum socially acceptable standard of l...

A major problem in the U.S. healthcare system is healthcare billing fraud in Medicare and Medicaid programs that inflict billions of dollars in financial losses and add to healthcare waste every year. Duplicate billing, phantom claims, upcoding, unnecessary medical procedures, and patient informa...

This study focuses on the adaptive management of operational strategy and the optimization of resource allocation across Product Life Cycle (PLC) stages in industrial enterprises. Diverging from traditional single-factor and marketing-oriented PLC models, this paper introduces the concept of "Pro...

This article investigates ways to increase the economic efficiency of digitalizing the service sector, using Bukhara region as a case study. Digital initiatives (smart cameras, artificial intelligence, unified platforms) across five sub-sectors tourism, retail trade, freight transport, constructi...

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 between capital structure reporting and firm value of se...

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 lending mechanisms, expansion of the microfinance ...

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 Uzbekistan’s commercial banking sector and assess...

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 economics. This paper systematically reviews sixty peer-re...

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 Accounting Policy Maturity Index (APMI), the study disting...

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, institutional, social and environmental indicator...

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, focusing on governance models, financing mechanisms, ed...

This article develops an integral methodology - the PPP Investment-Institutional Efficiency Index (PPP–IIE) - for comprehensively assessing the efficiency of public–private partnership (PPP) mechanisms across Uzbekistan's regions on the basis of official statistical data, without relying on exper...

This article analyzes the issues of forming modern and prospective management concepts aimed at ensuring the sustainable development of higher education institutions. The study reveals the importance of approaches such as strategic management, innovation management, digital transformation, qualit...

In the context of increasing competition and digital transformation, effective customer segmentation has become an important instrument for improving the efficiency of banking operations and strengthening customer relationships. Banks increasingly use demographic, economic, behavioral, geographic...

This article evaluates, from a management perspective, the effectiveness of programs and organizational-economic instruments used within the Youth Affairs Agency of the Republic of Uzbekistan to support youth employment. The empirical base combines data from the National Statistics Committee of t...

This article investigates methodological approaches to assessing the efficiency of commercial banks’ interest rate policy. The main objective of the study is to determine the efficiency of lending and interest income generation through the use of mobilized resources and the management of related ...

This article examines organizational mechanisms for improving employee performance in food industry enterprises in the Jizzakh region of the Republic of Uzbekistan. The analysis draws on the region's industrial development trends, contemporary human resource management approaches, and survey data...

The rapid evolution of digital technologies has deeply changed the functions, management, and visitor experience of museums worldwide. To meet the demands of an increasingly digital society, cultural institutions have been forced to innovate and adapt by incorporating cutting-edge technologies su...

Digital technologies have changed the relationship between museums and their visitors and the ways in which cultural experiences are offered. Technical advancements such as virtual reality (VR), augmented reality (AR), mobile applications, artificial intelligence (AI), interactive screens, and vi...

The classic view of heritage translation is a linguistic action related to the transfer of meanings across languages. However, legacy communication today takes place increasingly in complex institutional, ideological and intercultural settings which go beyond the explanatory power of language tra...

This article examines the application of a complex-structural system of indicators for assessing the management efficiency of hotel enterprises under conditions of economic transformation. Traditional approaches based on single financial or occupancy indicators fail to reflect the true efficiency...

This study evaluates how Uzbekistan’s joint-stock companies (JSCs) can reduce dependence on bank-centered financing and attract longer-term resources through equity and corporate debt markets. Using an IMRAD structure, the paper examines six years (2019–2024) of financial performance for O‘zmetko...

This article discusses methods that allow a comprehensive assessment and prediction of the level of sustainable development of the regions of Uzbekistan. Economic, social and environmental indicators are used for this purpose. To assess the development of the regions, the following parameters wer...

Loan classification criteria are fundamental to commercial-bank credit-risk management because they determine when an exposure is treated as performing, requires intensified monitoring, or presents materially elevated risk. Poorly optimized criteria can create two opposite failures: late recognit...

Loan classification models are essential for identifying credit deterioration and supporting sound banking decisions. This thesis examines an integrated approach to improving classification models through financial, behavioral, facility, collateral, sectoral, and macroeconomic information. The pr...

This study examines the strategic management of digital transformation in industrial enterprises using Farg‘onaazot JSC as a case study. The research analyzes the integration of digital initiatives with production processes, resource management, and strategic objectives. Corporate and financial d...

Managing a region's natural capital well means understanding how economic growth relates to the environmental cost of air pollution, yet little sub-national evidence exists for the arid, agriculture-based economies of Central Asia. This paper studies how air pollutant emissions changed across the...

Production sharing agreements (PSAs) combine the allocation of petroleum production with contract-specific rules for recovering eligible project costs. This study examines the social and financial mechanisms through which the interests of the state and investors can be coordinated in oil and gas ...

This study examines authorized capital as a component of the financial stability and solvency architecture of insurance organizations in Uzbekistan. The analysis combines legal review, comparative analysis, descriptive statistics, dynamic-series analysis and an analytical comparison with internat...

Purpose. This article aims to substantiate the theoretical and methodological foundations for evaluating the efficiency of public budget expenditure and to develop a comprehensive, multi-criteria system of indicators capable of capturing the economy, efficiency, and effectiveness of budgetary spe...

This study examines whether Uzbekistan’s expanding construction-materials industry has achieved measurable improvements in energy efficiency and decarbonisation. It analyses official cement-production statistics for 2022–2025, Uzbekistan’s First Biennial Transparency Report and regulatory documen...

The study of this article examines the theoretical and methodological aspects of improving the classification and presentation of non-current assets in financial statements. Attention is paid to distinguishing property, plant and equipment from investment property according to their economic subs...

This article examines international experience in the infrastructural support of small business activity and identifies promising directions for adapting effective foreign practices to the socio-economic and institutional conditions of Uzbekistan. Small businesses play a crucial role in promoting...

This article analyzes the current state of tax policy in Uzbekistan under the conditions of the transition to a green economy and its fiscal and environmental functions. The study assesses the dynamics, structural composition, and role of resource payments and property taxes in state budget reven...

This article presents a comprehensive study of the organizational and economic mechanisms of entrepreneurship development in the mahallas (neighbourhood communities) of Uzbekistan. The relevance of the problem stems from the fact that the share of small business in gross domestic product (GDP) co...

[1] S. Rosen, “Hedonic prices and implicit markets: Product differentiation in pure competition,” Journal of Political Economy, vol. 82, no. 1, pp. 34–55, 1974, doi: 10.1086/260169.
[2] Eurostat, ILO, IMF, OECD, UNECE, and World Bank, Handbook on Residential Property Price Indices (RPPIs). Luxemb...

Uzbekistan's e-commerce market expanded from six billion soums of turnover in 2016 to 31,551.9 billion soums in 2025, yet it remains dominated by a single platform, formally designated as holding a dominant position by the national competition authority in 2025. Conventional concentration measure...

The current energy transition, which is happening worldwide, is causing economic changes in energy-exporting nations through its dual effects of creating export diversification obstacles and generating new export opportunities. This research study examines how Algeria and Norway and Nigeria chang...

This article discusses methods for improving the analysis of the formation and change of the authorized capital in joint-stock companies. The paper identifies the disadvantages of traditional approaches, which are limited to estimating only the absolute size of the authorized capital. The necessi...

This study examined job-related exposures and employee engagement, conceptualised in terms of vigour, dedication and absorption, among staff of oil and gas firms operating within the South-South geo-political region of Nigeria (Rivers, Delta, Bayelsa, Akwa Ibom, Cross River and Edo States). The o...

The article examines scientific and methodological approaches to assessing and modeling the efficiency of the tourism industry based on Big Data. It substantiates mechanisms for quantitatively evaluating the impact of Big Data investments on profitability, integrating direct and indirect efficien...

This study examines the digitalization of management processes in the customs authorities of Uzbekistan, improving the speed and efficiency of customs control, and enhancing the quality of services provided to participants in foreign economic activity. The purpose of the study is to develop scien...

This study examines the magnitude and persistence of regional housing asking-price heterogeneity in Uzbekistan and evaluates its implications for geographic stratification in residential property price index (RPPI) compilation. The empirical panel contains 420 region-segment-quarter cells: 14 ter...

This study assesses the impact of investment volume and research and development (R&D) expenditure on the growth of the Gross Regional Product (GRP) of Surkhandarya region, based on statistical data for 2011–2025, using ARIMA and ARIMAX econometric models, and develops forecast indicators for...

This study examines the economic relationship between wheat demand, raw-material supply, and the production capacity of flour-milling enterprises in the Syrdarya region of Uzbekistan. The assessment of regional wheat demand is based not only on household consumption but also on the industrial dem...

The article explores the theoretical and practical aspects of implementing strategic tasks for the development of the industrial sector of the Republic of Uzbekistan through the introduction of the budgeting management system. Modern approaches to strategizing and strategic planning, the legal an...

This paper synthesises the theoretical and conceptual foundations of the problem of raising the competitiveness of higher education institutions (HEIs) through a systematic review of the literature. The aim is to trace the evolution of the concepts of competition and competitiveness from classica...

The relationship between monetary and fiscal variables is of critical importance, particularly when it influences the trajectory of economic policy. Public debt in Iraq has emerged as a chronic issue, placing a significant burden on the country's fiscal performance. A key monetary variable highli...

This study examines the role of cost accounting information in supporting resource utilization efficiency and managerial decision-making. It emphasizes that a reduction in reported expenditure does not necessarily indicate improved operational efficiency, as changes in production volume, input pr...

This article analyzes the impact of IFRS 17 implementation on the statement of financial position of Uzbekinvest JSC based on the company’s financial statements for 2022–2025. The research examines changes in the recognition, classification, and presentation of major asset and liability items, wi...

The vegetable oil and fats industry is strategically important for food security and agro-industrial development, yet its enterprises are often managed through fragmented, technically oriented practices that lag behind the sector's growing technological, regulatory, and market complexity. This st...

This paper estimates the contribution of digital infrastructure, ICT-sector wages, household income, investment dynamics and the small-business structure to gross regional product (GRP) and produces a scenario forecast for Khorezm region for 2026–2030. Because only five annual observations are av...

The article provides a systematic analysis of the legal and institutional, organisational, strategic, economic, financial, control, information, digital and ESG elements of the corporate governance mechanism at construction industry enterprises. The purpose of the research is to identify the inte...

Economic efficiency in greenhouse production is a multifactor category, and measuring it through a single quantitative indicator yields an incomplete picture of a farm's actual condition: a farm achieving high yields may simultaneously exhibit low profitability or weak financial stability. This s...

This article examines the economic mechanisms that shape the competitiveness of private and independent healthcare providers within the healthcare system of the United Kingdom, with particular emphasis on England. The analysis interprets the relationship between the National Health Service (NHS) ...

in the context of the global economy, human capital has become a key factor in ensuring sustainable economic growth, competitiveness, and social well-being. For countries with transition economies, effective human capital management represents a strategic priority, requiring the integrated develo...

The development of the polyethylene plastic products market is increasingly influenced by the interaction of production capacity, raw-material conditions, technological renewal, market demand, financial access, competition, digitalization, and environmental requirements. This study examines these...

The rapid diffusion of digital technologies has turned the management of the learning process in higher and vocational education from a largely administrative, paper-based activity into a data-driven and platform-mediated system. Learning management systems, student information systems, learning ...

This study systematically assesses the economic potential of administrative areas for innovation-driven industrial development in Kashkadarya Region, Uzbekistan. Six indicators, averaged over 2022–2024, are used to evaluate 16 cities and districts. Ward’s hierarchical clustering and composite ind...

This article presents a comparative analysis of the 2021–2025 practices of nine foreign banks and the institutional mechanisms they employ to strengthen financial stability. The study was conducted as part of the author’s doctoral dissertation and examines approaches to addressing previously iden...

The article substantiates the transformation of ESG management from a peripheral corporate social responsibility function into a structural element of the competitive strategy of commercial banks. Four transmission channels through which ESG management is converted into a sustainable competitive ...

This article examines the impact of major macroeconomic factors on the investment activity of joint-stock companies. Particular attention is given to economic growth, inflation, interest rates, exchange rate dynamics, and the availability of financial resources as key determinants of corporate in...

This article examines the main directions for improving asset quality and ensuring the stability of loan portfolios in commercial banks. Particular attention is given to credit risk, non-performing loans, portfolio concentration, borrower assessment, collateral quality, loan monitoring, provision...

This article analyzes the institutional and financial aspects of interaction between the banking sector and budgetary institutions in the context of Uzbekistan’s transition toward a green economy model. The main objective of the study is to assess the current state of the financing system for env...

This study investigates the econometric modeling and forecasting of energy consumption dynamics within the energy supply system. Per capita primary energy consumption was selected as the indicator of energy consumption in the energy supply system, and the analysis was conducted using annual data ...

Public medical organisations in Uzbekistan now draw roughly half their resources from sources other than the budget, yet their accounting is organised on a model built for full budget financing. This paper traces the consequences of that mismatch through three connected questions: how multi-chann...

This study develops a methodological framework for assessing the efficiency of Islamic banking services in Uzbekistan and provides a pilot econometric application using harmonised financial indicators from selected foreign full-fledged Islamic banks. The framework combines profitability, asset qu...

This paper examines the fundamental economic problem arising from the persistent conflict between unlimited human wants and the scarcity of economic resources available to satisfy them. The study provides a theoretical and analytical examination of the nature of economic needs, economic goods, an...

The article examines the methodological foundations of the investment policy of developed countries and the conditions under which these methodologies can be applied to the investment policy of Uzbekistan. The study is based on a comparative institutional analysis of five investment policy models...

In a single ranking cycle, the number of Uzbek universities appearing in the QS World University Rankings jumped from two to seven. That move seems to be a success, and, by one measure, it is. It also raises a more difficult question, though, that the higher education sector in Uzbekistan has sti...

Regional comparisons of small-business competitiveness are often based on aggregate shares that are sensitive to regional scale and to the presence of large firms. This study develops the Regional Small-Business Competitiveness Index (RSNI), a transparent formative composite for the 14 regions of...

This article examines the scientific and methodological foundations for the statistical study and forecasting of demographic processes in the Republic of Uzbekistan. The study focuses on the statistical assessment of population dynamics, fertility, mortality, migration, age and age structure, as ...

Women's entrepreneurship is increasingly recognized as one of the most effective instruments for reducing household poverty, yet the micro-level mechanisms through which it operates remain under-researched in transition economies such as Uzbekistan. This study examines the barriers that delay wom...

the article examines audit services as a knowledge-intensive component of the service economy and substantiates a scientifically grounded system of criteria for evaluating the efficiency of audit service provision. The theoretical part positions the audit within the classical attributes of servic...

This paper measures production performance at a battery firm by analyzing their production processes through The Performance Focused Activity-Based Costing (PFABC). This paper responds to a real business problem found at a firm manufacturing company when costs allocated by using a traditional cos...

This article examines the emergence and early expansion of Islamic microfinance in Uzbekistan during 2024-2026, focusing on market scale, product structure, institutional concentration, client composition and regulatory change. The analysis uses official and supervisory data from the Central Bank...

This article examines the problem of forecasting regional economic potential on the basis of statistical data for the districts of Surkhandarya region. Within the framework of the study, the forecasting performance of the MLP, Random Forest, XGBoost and LSTM models is assessed through a comparati...

This article examines the methodological foundations and practical mechanisms for digitalizing management systems and implementing innovative approaches in textile enterprises. The views of international, CIS, and Uzbek scholars are critically analyzed, and the systems-process, dynamic capabiliti...

This article examines the diversification of social protection financing sources and its implications for the financial sustainability of social protection systems, with particular emphasis on Uzbekistan. The study analyzes the roles of general government revenues, social security contributions, ...

The Amihud illiquidity ratio is commonly used to compare the liquidity of the equity markets of different countries․ However‚ it is not invariant to the unit of account in which volume is measured․ The paper formalizes the problem and measures it using a hand-collected panel data set including 1‚...

This article examines economic methods for increasing the efficiency of financing projects implemented in school education. Special attention is paid to the rational use of financial resources allocated for educational projects, directing funds to priority areas, planning project costs, reducing ...

This article examines the evolution of theoretical views on the formation of an inclusive economy. The key approaches of the classical and neoclassical schools of economics are analyzed. The role of institutionalism in ensuring equal economic opportunities is examined. The importance of human cap...

This study examines the integration between higher education institutions and employers within the innovation ecosystem from the perspective of labor market requirements. Particular attention is paid to the extent to which the quality of graduate training, professional competencies, practical ski...

This study examines the structural dynamics, economic effects and operational constraints of digital transformation in the tourism service sector of Uzbekistan. Following comprehensive market liberalisation and the adoption of the Digital Uzbekistan 2030 strategy, inbound arrivals reached 11.7 mi...

The transition to a digital economy changes the sources, mechanisms, and organizational forms of innovation and increases the strategic importance of intellectual capital. This study examines the relationship between innovative activity and the transformation of intellectual capital in Uzbekistan...

This article presents the results of a study on improving the methodology for applying B2B marketing strategies to enhance regional export potential, using the Khorezm region of Uzbekistan as a case. The relevance of the topic stems from the fact that, despite steady growth in aggregate national ...

This article systematizes the principal theoretical approaches to understanding the impact of the tax mechanism on the development of economic sectors. Classical, Keynesian, supply-side, endogenous growth, and institutional theories are examined comparatively, together with contemporary internati...

The article analyses the current state and development opportunities of the tourism sector in the Republic of Karakalpakstan – Uzbekistan’s largest but least tourism-intensive region. Using official statistics of the National Statistics Committee for 2024, data of the regional tourism authority, ...

This study examines the economic valuation of natural capital and its role in achieving sustainable development in Uzbekistan. Natural capital, including land, water, forests, mineral resources, biodiversity, and ecosystem services, represents an important component of national wealth and provide...

This in the article digital The organizational and economic mechanisms for increasing the efficiency of using agrotourism resources in the regions in the context of the introduction of the economy and digital technologies were scientifically and practically studied on the example of Andijan regio...

This study examined organisational factors and women’s career progression in the Nigerian banking industry, with specific focus on recruitment practices, promotion opportunities and mentoring practices. The study was guided by three objectives, which examined the influence of recruitment practice...

This study examines changes in the industrial and export activity of small businesses in Namangan Region during 2021–2025 and compares the conditions for value added formation across its city and districts in 2024. A two level assessment combines a four indicator base year index with a five indic...

The article analyzes two directions of regulating food product imports — the application of excise tax on products harmful to public health and the introduction of differentiated customs duties on goods of undetermined origin. The economic foundations of applying excise tax to products harmful to...

The article examines the key parameters that determine the successful implementation of digital business models in enterprises. Based on a review of international and national literature, nine core parameters are identified and an integral assessment methodology is proposed. The main types of dig...

In the article modern economic in the circumstances business banking services in banks current verb theoretical and methodological basics research done Banking services current verb process customers needy to identify them segmentation, service characteristics formation, digital channels through ...

This article examines whether Malaysia’s experience with the “dual banking system” can be applied as an institutional, legal and strategic model for integrating Islamic finance into the conventional banking system of Uzbekistan. The study does not envisage replacing conventional banking activity;...

In banking, financial sustainability is the ability to earn profit that will offset the cost of capital, shocks and growth without a state bail-out. It is difficult to imagine that the above result can be achieved in commercial banks of Uzbekistan. The state still has nearly two-thirds of the ins...

Background: Surgical correction of congenital heart defects (CHD) in early childhood is performed under conditions in which conventional clinical signs of anesthetic depth are distorted by the underlying cardiac pathology, cardiopulmonary bypass and vasoactive support, while the developing brain ...

In India Mutual funds have emerged as one of the fastest-growing investment options. They offer professionally managed portfolio along with liquidity and diversification, and opportunities for long-term wealth creation. During the last decade, the mutual fund sector in India has expanded substant...

The article examines the key mechanisms for increasing the competitiveness of agricultural products in international markets, with particular attention to product quality, certification, processing, logistics, digital technologies, market diversification, and export-oriented value chains. The stu...

This study examines approaches to improving the digital identification and monitoring of financial risks at industrial enterprises. The relevance of the research is determined by increasing financial uncertainty, exchange-rate volatility, changing borrowing costs, liquidity constraints, and fluct...