American Journal of Business Management, Economics and Banking
type: channel
description: American Journal of Business Management, Economics, and Banking is a peer-reviewed international, open-access journal. This journal publishes articles in Economics, Business Management, Banking, and Accounting. Authors can submit original research for the double-blind peer-reviewed journal. ISSN (E): 2832-8078 JIF 2024: 8.960
publisher: American Journals
language: en
publication name: American Journal of Business Management, Economics and Banking
issn: 2832-8078
items: FORECASTING STATE BUDGET REVENUE IN UZBEKISTAN: A BACKTESTED TREND-MODEL APPROACH FOR 2025–2027
items: THEORETICAL FOUNDATIONS OF INCREASING THE CAPITALIZATION LEVEL OF COMMERCIAL BANKS
items: ROLE OF COMPULSORY INSURANCE IN THE INSURANCE MARKET
items: FACTORS LEADING TO POVERTY AND THEIR CLASSIFICATION
items: IMPROVING THE TAXATION PROCEDURE FOR FOREIGN TRADE ACTIVITIES: PROBLEMS, CUSTOMS CONTROL AND INSTITUTIONAL SOLUTIONS
items: FACTORS AFFECTING THE FINANCIAL STABILITY OF ENTERPRISES: A THEORETICAL AND EMPIRICAL ANALYSIS
items: IMPROVING THE FINANCING OF INFRASTRUCTURE PROJECTS BASED ON PUBLIC-PRIVATE PARTNERSHIPS (PPP)
items: SOME ASPECTS OF THE ACTIVITIES OF FOREIGN INSURANCE COMPANIES
items: FOREIGN AIDS, REMITTANCES AND ECONOMIC DEVELOPMENT IN SUB –SAHARA AFRICAN COUNTRIES
items: CONTEMPORARY APPROACHES TO ENHANCING CREDIT RISK MANAGEMENT MECHANISMS IN THE BANKING SYSTEM OF UZBEKISTAN
items: FINANCING INVESTMENTS DIRECTED TO THE REAL SECTOR OF THE ECONOMY IN DEVELOPED COUNTRIES
items: INNOVATION IN AGRICULTURE
items: METHODOLOGICAL APPROACHES TO CORPORATE ESG RATING ASSESSMENT
items: ENSURING THE LIQUIDITY OF ECONOMIC ENTITIES
items: TRANSFORMATION TRENDS AND CHALLENGES IN THE GLOBAL FINANCIAL SYSTEM UNDER CONDITIONS OF FINANCIAL GLOBALIZATION
items: FINANCIAL MECHANISMS FOR GREEN INVESTMENTS: CHALLENGES AND PROSPECTS IN DEVELOPING COUNTRIES
items: FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL FUNDS OF NON-STATE HIGHER EDUCATIONAL INSTITUTIONS
items: WAYS TO ENSURE THE FINANCIAL STABILITY OF INSURANCE COMPANIES
items: DIRECTIONS FOR FORMING AN EFFECTIVE SYSTEM OF FINANCING INNOVATION ACTIVITIES
items: TAX ARREARSNING MACROECONOMIC THEORETICAL FOUNDATIONS AND ITS RELATIONSHIP WITH STATE BUDGET STABILITY
items: WEAKNESSES OF INTEGRATING ERP, EAM AND BI INFORMATION SYSTEMS WITH LONG-TERM ASSET ACCOUNTING AND EFFECTIVE SOLUTIONS
items: SPECIFIC FEATURES OF DEVELOPING ACCOUNTING POLICY IN THE ACTIVITIES OF AGRICULTURAL PRODUCERS
items: RESOURCE ADEQUACY FOR IMPROVING CREDIT OPERATIONS OF COMMERCIAL BANKS: CURRENT TRENDS AND DEVELOPMENT PERSPECTIVES
items: IMPROVING THE SYSTEM FOR REFINANCING UNSECURED MICROLOANS AT BANKS
items: PROSPECTS FOR THE DEVELOPMENT OF THE GREEN INVESTMENT MARKET IN UZBEKISTAN
items: THE ROLE OF HUMAN CAPITAL IN INCREASING THE EFFICIENCY OF INVESTMENTS IN FIXED CAPITAL
items: WAYS TO INCREASE THE EFFICIENCY OF FINANCIAL RESOURCES IN THE INVESTMENT ACTIVITIES OF COMMERCIAL BANKS
items: CONDUCTING INTERNAL AUDITS OF RESEARCH PROJECTS AND COMMERCIALIZATION ACTIVITIES IN HIGHER EDUCATION INSTITUTIONS
items: SCIENTIFIC AND THEORETICAL BASIS OF PROCEEDING A STRATEGY FOR THE DEVELOPMENT OF COMMERCIAL BANKS
items: THE PRIVATE SECTOR IN THE MODERN EDUCATION SYSTEM: MECHANISMS FOR MANAGING AND IMPROVING EDUCATION QUALITY

FORECASTING STATE BUDGET REVENUE IN UZBEKISTAN: A BACKTESTED TREND-MODEL APPROACH FOR 2025–2027
type: item
description: Uzbekistan's post-2017 reforms left a short, structurally shifted revenue series that rules out ARIMA, so this paper builds transparent trend forecasts of state budget revenue for 2025–2027. Annual execution data for 2018–2024 (Ministry of Economy and Finance) are modelled with a log-linear constant-growth trend and additive-trend models (linear and Holt), ranked by an out-of-sample backtest (train 2018–2022, test 2023–2024) and checked against the approved 2025 budget. Revenue rose from 79.1 to 274.3 trln UZS (23.0% CAGR), with growth decelerating to 18.4% by 2024. The additive trend is far more accurate out of sample (MAPE 4.0% vs 14.9%) and its 2025 forecast (298.6 trln UZS) is within 3.2% of the plan (308.5); it projects about 299, 331 and 362 trln UZS for 2025–2027
subject: Articles
  topic: section
subject: Tax revenue forecasting; state budget; trend model; Holt exponential smoothing; backtesting; Uzbekistan. JEL: H68, C53, E62.
  topic: keywords
creator: Babaev Shavkat Bayramovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 223
ending page: 229

THEORETICAL FOUNDATIONS OF INCREASING THE CAPITALIZATION LEVEL OF COMMERCIAL BANKS
type: item
description: This article discusses safe and effective approaches to increasing the capitalization level of commercial banks. In addition, the study analyzes the volume and dynamics of the capital of commercial banks in the Republic of Uzbekistan, as well as the share of authorized capital in the banks’ equity structure. Based on the analysis, relevant conclusions and recommendations are provided.
subject: Articles
  topic: section
subject: Commercial banks, capitalization level, resource base, capital, authorized capital.
  topic: keywords
creator: Rufat Bakhtiyorovich Kurbanov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-07-01
publication date: 2026-07-01
starting page: 217
ending page: 222

ROLE OF COMPULSORY INSURANCE IN THE INSURANCE MARKET
type: item
description: The article describes the role of compulsory insurance in the insurance market of our country, its theoretical foundations, implementation practices and practical recommendations for solving problems.
subject: Articles
  topic: section
subject: Insurance market, compulsory insurance and its types, social insurance, voluntary insurance, insurance coverage, tariff rate, level of harm.
  topic: keywords
creator: Ф. Ш. Ҳамраева
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 210
ending page: 216

FACTORS LEADING TO POVERTY AND THEIR CLASSIFICATION
type: item
description: This article scientifically analyzes the factors affecting the income and standard of living of the population, as well as the main causes of poverty. Based on global and national experience, the concept of poverty, its measurement criteria and classification are highlighted. Also, the formation of incomes of the population in Uzbekistan, inequality between them and socio-economic mechanisms for its reduction are considered. As a result of the study, proposals and conclusions were developed aimed at reducing poverty, increasing the standard of living of the population and ensuring sustainable economic growth.
subject: Articles
  topic: section
subject: Poverty, income, standard of living, income inequality, social policy, economic growth, low-income population, sources of income, social protection, welfare.
  topic: keywords
creator: Boboyev Akmal Choriyevich
creator: Cho’liyev Umid
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 204
ending page: 209

IMPROVING THE TAXATION PROCEDURE FOR FOREIGN TRADE ACTIVITIES: PROBLEMS, CUSTOMS CONTROL AND INSTITUTIONAL SOLUTIONS
type: item
description: The article examines practical directions for improving the taxation procedure for foreign trade activities based on an analysis of the problems of the tax burden, bad and overdue debts arising from foreign trade operations, double taxation, as well as the mechanisms of customs control and digital administration. It is substantiated that the effectiveness of tax and customs regulation depends not only on rates and benefits, but also on the quality of contract monitoring, the transparency of customs valuation, the use of electronic declarations, risk-oriented control and post-clearance audit. Special attention is paid to the stimulating and compensatory mechanism of asset repatriation, the recognition of certain types of debt as bad debts, the simplification of VAT offset for exported goods and the expansion of digital data exchange among tax, customs and banking institutions. The conclusion is made that it is necessary to move from fragmented control to an integrated model of foreign trade administration that combines fiscal effectiveness, support for bona fide business and a reduction in administrative costs.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Foreign trade activity; taxation; customs payments; tax burden; asset repatriation; bad debt; overdue receivables; VAT; tax control; electronic declaration; risk management; post-clearance audit; digital administration.
creator: Almuradov Ne’mat Abdullaevich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 191
ending page: 200

FACTORS AFFECTING THE FINANCIAL STABILITY OF ENTERPRISES: A THEORETICAL AND EMPIRICAL ANALYSIS
type: item
description: Financial stability is a cornerstone of enterprise sustainability and a prerequisite for long-term value creation. This article provides a comprehensive analysis of the factors that influence the financial stability of enterprises, categorizing them into internal determinants — including capital structure, liquidity management, profitability, and operational efficiency — and external determinants such as macroeconomic conditions, regulatory environment, and market competition. Drawing on contemporary financial theory and empirical evidence from transitional economies, the study develops a multidimensional framework for assessing enterprise financial stability and proposes practical recommendations for strengthening corporate financial resilience, with particular relevance for Uzbekistan's business environment.
subject: Articles
  topic: section
subject: Financial stability, enterprise, capital structure, liquidity, leverage, profitability, macroeconomic factors, risk management, corporate finance, Uzbekistan.
  topic: keywords
creator: Zafar Ruziyev Ikramovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 199
ending page: 203

IMPROVING THE FINANCING OF INFRASTRUCTURE PROJECTS BASED ON PUBLIC-PRIVATE PARTNERSHIPS (PPP)
type: item
description: This article examines the development, implementation, and key challenges of public–private partnership (PPP) mechanisms in Uzbekistan, with a focus on their role in infrastructure financing and socio-economic development. The study analyzes national legal and institutional frameworks, including the Law on Public–Private Partnership and strategic government programs such as the “Development Strategy of New Uzbekistan 2022–2026” and “Uzbekistan–2030”. It also explores sectoral PPP initiatives in energy, transport, education, healthcare, and water management, highlighting their contribution to improving public services and attracting private investment. The research draws on statistical data from national ministries and international organizations, including the OECD and Asian Development Bank, to assess investment trends, project implementation dynamics, and regional distribution of PPP projects. The findings indicate that while Uzbekistan has made significant progress in expanding PPP practices and attracting foreign and domestic investment, several challenges remain. These include inefficient risk allocation, growing contingent liabilities, delays in user payments, macroeconomic volatility, and regulatory uncertainties. The study concludes that PPPs play a crucial role in addressing infrastructure gaps and enhancing economic efficiency, but their success largely depends on effective governance, transparent institutional mechanisms, and balanced risk-sharing between public and private partners. Strengthening these aspects is essential for ensuring sustainable infrastructure development and long-term economic growth in Uzbekistan.
subject: Articles
  topic: section
subject: Public–Private Partnership (PPP), infrastructure development, investment, risk sharing, public sector, private sector, financing, economic efficiency, Uzbekistan, institutional framework.
  topic: keywords
creator: Shodiev Akmal O‘ktamjon ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 183
ending page: 190

SOME ASPECTS OF THE ACTIVITIES OF FOREIGN INSURANCE COMPANIES
type: item
description: This article analyzes the financial performance of leading insurance companies operating in the global insurance market. In particular, the activities of large insurance companies are evaluated based on criteria such as market capitalization, the difference between insurance premiums and claims, revenue, and dividend yield. The study provides a comparative analysis of the financial results of insurance companies in the United States, China, Germany, Switzerland, France, the United Kingdom, and other countries.
subject: Articles
  topic: section
subject: Insurance, insurance companies, global insurance market, market capitalization, insurance premium, insurance coverage, dividend yield, investment activity.
  topic: keywords
creator: Kurbankulova Nazokat Kutbiddinovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 193
ending page: 198

FOREIGN AIDS, REMITTANCES AND ECONOMIC DEVELOPMENT IN SUB –SAHARA AFRICAN COUNTRIES
type: item
description: The study is centred on the interrelationship between foreign aids, remittances and economic development in sub-Sahara African countries from 2000-2022. The study adopted unit root test, co- integration test tool, error correction model and granger causality model as statistical technique. Secondary data were gathered from world bank data base of various years. All the variables were stationary at first difference. The co-integration test shows that there is presence of long run relationship between the study variables. . The ECM results show that: only personal remittance contributes to the building of human development index of Sub –Sahara African (SSA) countries; Bilateral aid (BLA) is insignificant in contributing to the development of the SSA while multilateral aid, remittance from export (RE) failed to promote economic development in the region proxies as Human development index. The granger causality result shows that all the dependent variables support human development index in the development process. The study conclude that personal remittance is the key driver for economic development in the sub-Sahara region. However, the study recommends that regional government should encourage or promote more remittances from migrants by deepening the financial system, promote local production which will boost export; Create an enabling environment within the region to attract more investors from developed economy.
subject: Articles
  topic: section
subject: Economic development, multilateral aid, bilateral, personal remittance, remittance from export.
  topic: keywords
creator: Mbelu, Obiageli Ngozi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-18
publication date: 2026-06-18
starting page: 176
ending page: 182

CONTEMPORARY APPROACHES TO ENHANCING CREDIT RISK MANAGEMENT MECHANISMS IN THE BANKING SYSTEM OF UZBEKISTAN
type: item
description: The increasing complexity of banking operations, rapid digital transformation, and growing economic uncertainty have significantly increased the importance of effective credit risk management in modern banking systems. This study examines contemporary approaches to enhancing credit risk management mechanisms in the banking system of Uzbekistan. The research analyzes existing credit risk management practices, identifies key challenges affecting the quality of risk assessment, and evaluates international experiences related to Basel III standards, IFRS 9 requirements, artificial intelligence, machine learning, and early warning systems. The study employs comparative, analytical, and statistical methods to assess current trends in credit risk management and banking sector stability. Based on the findings, practical recommendations are proposed to improve credit risk assessment procedures, strengthen risk monitoring systems, and increase the resilience of commercial banks. The results indicate that the integration of advanced digital technologies and international risk management standards can significantly enhance the effectiveness of credit risk management and contribute to the sustainable development of Uzbekistan’s banking sector.
subject: Articles
  topic: section
subject: Credit risk management, banking system, commercial banks, credit risk assessment, Basel III, IFRS 9, artificial intelligence, machine learning, non-performing loans, financial stability, Uzbekistan.
  topic: keywords
creator: Makhmudov Kudratillo Khursandbek ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 168
ending page: 175

FINANCING INVESTMENTS DIRECTED TO THE REAL SECTOR OF THE ECONOMY IN DEVELOPED COUNTRIES
type: item
description: This study examines the modern features of financing investments directed to the real sector of the economy in developed countries. The research analyzes the main sources of investment financing, including the role of bank loans, capital market instruments, venture capital, and private equity mechanisms. It also highlights the participation of the state in investment processes and its impact on economic efficiency. Based on the experience of developed countries, diversified and innovative approaches to financing the real sector are revealed. The results of the study contribute to the effective use of investment resources and ensuring economic growth.
subject: Articles
  topic: section
subject: Real sector, investments, financing, developed countries, capital market, bank loans, venture capital, private investment, economic growth, investment policy.
  topic: keywords
creator: Khoshimov Jakhongir Ravshanbek ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 176
ending page: 182

INNOVATION IN AGRICULTURE
type: item
description: The article is devoted to the innovative development of agriculture and the issues of introducing innovative technologies into the agricultural sector. In modern conditions, the development of agriculture is determined by the level of implementation of innovative technologies and innovative activities of agribusiness. The main areas of innovative development in agriculture, as well as financial support for innovative agribusiness activities, are discussed. Based on the analysis, the following conclusions are drawn.
subject: Articles
  topic: section
subject: Agriculture, innovation, agribusiness, innovative development, agricultural production. efficiency.
  topic: keywords
creator: Abdullaev Zafarjon Alijonovich
creator: Inomjonova Feruza Alijonovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 169
ending page: 175

METHODOLOGICAL APPROACHES TO CORPORATE ESG RATING ASSESSMENT
type: item
description: The article examines the role of the ESG approach in achieving the Sustainable Development Goals, substantiates the feasibility of ESG-based investments, identifies challenges associated with assessing corporate ESG ratings, and highlights the benefits of adopting this approach within the national economy.
subject: Articles
  topic: section
subject: Sustainable development, ESG factors, green economy, green investments, responsible investments, green financing, green projects
  topic: keywords
creator: Egamkul Nаsirov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 163
ending page: 168

ENSURING THE LIQUIDITY OF ECONOMIC ENTITIES
type: item
description: This article examines the issues of ensuring the liquidity of economic entities operating in the Republic of Uzbekistan. In the course of the research, the opinions of economists regarding the liquidity of economic entities were studied, and an analysis of the liquidity of economic entities operating in Uzbekistan was conducted. Based on the results of the analysis, relevant conclusions and proposals were developed.
subject: Articles
  topic: section
subject: Economic entities, financial stability, liquidity, balance sheet liquidity, asset liquidity, solvency.
  topic: keywords
creator: Bauyetdinov M. J.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 155
ending page: 163

TRANSFORMATION TRENDS AND CHALLENGES IN THE GLOBAL FINANCIAL SYSTEM UNDER CONDITIONS OF FINANCIAL GLOBALIZATION
type: item
description: The article examines the changes in global financial markets, the processes of reforming the world financial system, and the main causes of global imbalances. Accordingly, firstly, the current trends in the world financial system, and secondly, the problems that have arisen for the world financial system as a result of fluctuations in the global financial market are studied. Also, the impact of changes in the global financial architecture on the economy of developed and developing countries and the measures used to prevent its negative consequences are highlighted. In this process, the impact of digitalization processes on the world financial system, including the strengthening of competition between traditional and new forms of financial intermediation, the emergence and wide spread of private digital currencies and crypto-assets, researching the processes and defining prospective directions on this basis is an urgent issue. In this regard, the description of the latest trends related to ensuring the stability of the financial system in foreign countries, methods of stimulating economic growth in the conditions of an economic crisis or recession, and effective measures to prevent the debt problem are the main directions of the research. Therefore, attention was paid to the development of scientific conclusions and recommendations based on the research of the impact of global financial trends on the international financial system.
subject: Articles
  topic: section
subject: Global financial system, financial architecture, capital market, balance of payments, recession, inflation, SWIFT, crypto-assets.
  topic: keywords
creator: Jasurbek Khamidovich Ataniyazov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 143
ending page: 154

FINANCIAL MECHANISMS FOR GREEN INVESTMENTS: CHALLENGES AND PROSPECTS IN DEVELOPING COUNTRIES
type: item
description: This paper examines the financial mechanisms underpinning green investments in developing countries, highlighting systemic barriers and emerging opportunities. Using recent statistical data from international organizations, the study provides an analytical framework for understanding the dynamics of sustainable financing and proposes strategic recommendations for policymakers and investors.
subject: Articles
  topic: section
subject: Green finance, sustainability, economic growth, technological innovation.
  topic: keywords
creator: Raimjanova Madina Asrarovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 137
ending page: 142

FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL FUNDS OF NON-STATE HIGHER EDUCATIONAL INSTITUTIONS
type: item
description: This аrticle аnаlyzes the mаin fаctоrs аffecting the efficiency оf finаnciаl resоurces in privаte higher educаtiоn institutiоns. The increаsing cоmpetitiоn in the educаtiоnаl services mаrket, chаnges in student enrоllment, mаnаgement effectiveness, implementаtiоn оf innоvаtive technоlоgies, аnd the develоpment оf investment аctivities аre cоnsidered key fаctоrs ensuring the finаnciаl sustаinаbility оf privаte higher educаtiоn institutiоns. The study findings indicаte thаt rаtiоnаl mаnаgement оf finаnciаl resоurces, diversificаtiоn оf incоme sоurces, аnd the аpplicаtiоn оf mоdern mаnаgement mechаnisms cоntribute significаntly tо imprоving the оperаtiоnаl efficiency аnd cоmpetitiveness оf higher educаtiоn institutiоns.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Privаte higher educаtiоn institutiоns, finаnciаl resоurces, finаnciаl efficiency, educаtiоnаl services mаrket, investments, mаnаgement, cоmpetitiveness, incоme diversificаtiоn, finаnciаl sustаinаbility, resоurce mаnаgement.
creator: Yoldashev Khushnidbek Soyibjon oglu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 130
ending page: 136

WAYS TO ENSURE THE FINANCIAL STABILITY OF INSURANCE COMPANIES
type: item
description: Financial stability is a fundamental prerequisite for the sustainable operation and growth of insurance companies. The insurance industry plays a crucial role in economic development by providing risk protection, mobilizing savings, and contributing to financial market stability. However, insurance companies face numerous challenges, including market volatility, inflation, regulatory changes, catastrophic losses, and operational risks. This study examines the key factors affecting the financial stability of insurance companies and identifies effective strategies for maintaining solvency and long-term sustainability. Using a qualitative analysis of academic literature, regulatory frameworks, and industry practices, the study highlights the importance of adequate capital management, risk diversification, reinsurance arrangements, sound investment policies, regulatory compliance, and technological innovation. The findings indicate that a comprehensive approach integrating financial, operational, and regulatory measures significantly enhances insurers' resilience against economic shocks. The study concludes that financial stability can be strengthened through proactive risk management, effective governance, and the adoption of advanced technologies.
subject: Articles
  topic: section
subject: Insurance companies, financial stability, solvency, risk management, capital adequacy, reinsurance, investment strategy.
  topic: keywords
creator: Umarova G.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 124
ending page: 129

DIRECTIONS FOR FORMING AN EFFECTIVE SYSTEM OF FINANCING INNOVATION ACTIVITIES
type: item
description: The article examines the essence, features of innovations, theoretical foundations of financing innovative activities. The volume and trend of changes in the gross domestic product and expenses for financial support of innovation activities are analyzed. The distribution of expenses on innovations in Uzbekistan by sources of financing is studied. A SWOT analysis of ensuring the effectiveness of the system of financing innovative activities of enterprises is considered. Based on the research findings, recommendations have been developed to improve the financing of innovative activities.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Innovation, investment, financing, efficiency, gross domestic product, innovation activities, sources of financing, methods and technologies, research and development, patents, enterprises and start-ups, projects.
creator: Shayakubov Shaxzod Shakabilovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 117
ending page: 123

TAX ARREARSNING MACROECONOMIC THEORETICAL FOUNDATIONS AND ITS RELATIONSHIP WITH STATE BUDGET STABILITY
type: item
description: This article provides a comprehensive analysis of the macroeconomic theoretical foundations of tax arrears and their relationship with government budget stability. Tax arrears are examined as a significant fiscal risk factor, and their interactions with macroeconomic cycles, public debt dynamics, and fiscal sustainability mechanisms are theoretically justified. The study discusses the concept of fiscal sustainability, theories on the impact of debt on macroeconomic stability, institutional features of tax policy that encourage debt accumulation, and the concept of revenue sustainability. Furthermore, the paper highlights the role of tax arrears in weakening the government revenue base, widening fiscal gaps, and increasing vulnerability to macroeconomic shocks. The findings of the research contribute to the development of theoretical conclusions and policy implications aimed at improving tax debt management mechanisms and strengthening budgetary stability.
subject: Articles
  topic: section
subject: Tax arrears, fiscal sustainability, macroeconomic stability, government budget, fiscal risks, public debt, tax policy.
  topic: keywords
creator: Mirpulatov Jahongir Muzapparovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 110
ending page: 116

WEAKNESSES OF INTEGRATING ERP, EAM AND BI INFORMATION SYSTEMS WITH LONG-TERM ASSET ACCOUNTING AND EFFECTIVE SOLUTIONS
type: item
description: This study investigates the weaknesses of integrating Enterprise Resource Planning (ERP), Enterprise Asset Management (EAM) and Business Intelligence (BI) information systems with long-term asset accounting in the oil and gas transport sector of Uzbekistan. Drawing on a single-firm case study of "Sarbon-Neftegaz" Joint-Stock Company — a subsidiary of "Uzbekneftegaz" JSC operating a fleet of 134 vehicles — the paper identifies four systemic integration weaknesses: data fragmentation across isolated departmental platforms; the absence of a unified asset master register; IAS 16 [1]-non-compliant depreciation policy; and the lack of real-time BI dashboards for strategic decision-making. Using quantitative financial data from 2022–2024 alongside qualitative field observations, the study proposes a three-layer integration architecture that combines ERP financial modules, EAM maintenance and GPS-telematics feeds, and a BI analytical layer. The proposed framework is validated through a cost-benefit projection demonstrating potential annual savings of UZS 3,364 million (29.4% of total asset value), a 60% reduction in reporting lead time, and an increase in vehicle utilisation from 74.3% to 85.0%. The findings contribute to the sparse empirical literature on ERP–EAM–BI integration in developing-country extractive-sector subsidiaries and provide a replicable implementation roadmap for analogous organisations.
subject: Articles
  topic: section
subject: ERP integration, EAM, business intelligence, long-term asset accounting, IAS 16, oil and gas transport, strategic management accounting, vehicle fleet, data fragmentation, Uzbekistan.
  topic: keywords
creator: Qahharov Zuhriddin Zafarbek
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 99
ending page: 109

SPECIFIC FEATURES OF DEVELOPING ACCOUNTING POLICY IN THE ACTIVITIES OF AGRICULTURAL PRODUCERS
type: item
description: This article examines the specific features of developing accounting policy for agricultural producers — particularly enterprises engaged in growing tree, shrub, and flower seedlings and providing landscape design services. The study analyzes industry-specific accounting policy challenges in biological assets (IAS 41), property, plant, and equipment (IAS 16), inventories (IAS 2), and revenue recognition (IFRS 15). The methodology combines regulatory analysis, comparative analysis, economic statistics, and observation. Findings indicate that proper classification of biological assets, selection of seasonality-sensitive depreciation methods, and stage-by-stage revenue recognition for complex service contracts constitute strategic elements of accounting policy for entities in this sector. Practical recommendations for Uzbek agricultural enterprises are proposed.
subject: Articles
  topic: section
subject: Accounting policy, biological assets, agricultural producers, depreciation, fair value, revenue recognition, IFRS, industry-specific features.
  topic: keywords
creator: Khaitboev Muhammadi Israpilovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 90
ending page: 98

RESOURCE ADEQUACY FOR IMPROVING CREDIT OPERATIONS OF COMMERCIAL BANKS: CURRENT TRENDS AND DEVELOPMENT PERSPECTIVES
type: item
description: Credit operations represent one of the most important sources of income for commercial banks; however, they are also associated with significant credit risks that may threaten the financial stability of banking institutions. Therefore, effective credit portfolio diversification and comprehensive credit risk management have become essential elements of modern banking practice. This study examines the theoretical and practical aspects of credit portfolio diversification and its role in reducing credit risk concentration and improving the quality of bank loan portfolios. The study is based on statistical data of the banking sector of Uzbekistan, reports of the Central Bank of the Republic of Uzbekistan, international banking standards, and scientific literature related to credit risk management. The analysis focuses on the structure and dynamics of credit portfolios by borrower categories and economic sectors, as well as the relationship between diversification levels and the stability of banking activities.
subject: Articles
  topic: section
subject: Commercial banks, credit portfolio, credit portfolio diversification, credit risk, non-performing loans, concentration risk, banking stability, lending activities
  topic: keywords
creator: Sheraliev Olimjon O‘ktam o‘g‘li
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 85
ending page: 89

IMPROVING THE SYSTEM FOR REFINANCING UNSECURED MICROLOANS AT BANKS
type: item
description: This article analyzes the economic significance and practical effectiveness of the unsecured microloan refinancing system in providing financial support to entrepreneurs. The study substantiates that high collateral requirements are among the main factors limiting small businesses access to financial resources. It highlights the role of unsecured microcredit refinancing mechanisms in ensuring bank liquidity, distributing credit risks, reducing interest rates, and expanding lending volumes.
subject: Articles
  topic: section
subject: Small business, unsecured microcredits, refinancing, financial support, banking and financial system, credit.
  topic: keywords
creator: Tojiyev Javlonbek Rustamovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 78
ending page: 84

PROSPECTS FOR THE DEVELOPMENT OF THE GREEN INVESTMENT MARKET IN UZBEKISTAN
type: item
description: This article examines the theoretical and practical aspects of developing the green investment market in Uzbekistan. The study analyzes the essence of the green economy, the economic and environmental significance of green investments, and their financing mechanisms. Additionally, the current state of the green investment market in the country was assessed, and factors influencing its development were identified. Based on international experience, the possibilities of implementing green bonds, ESG principles, and innovative financing instruments were studied. As a result of the study, scientific and practical proposals and recommendations have been developed aimed at developing the green investment market in Uzbekistan, increasing investment attractiveness, and ensuring sustainable economic development.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Green economy, green investments, investment market, ESG principles, sustainable development, renewable energy, green bonds, investment attractiveness, environmental investments, climate finance, artificial intelligence, digital technologies, investment efficiency, economy of Uzbekistan.
creator: Alikulov Mekhmonali Salakhiddin ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 66
ending page: 77

THE ROLE OF HUMAN CAPITAL IN INCREASING THE EFFICIENCY OF INVESTMENTS IN FIXED CAPITAL
type: item
description: This article examines the importance of human capital in improving the efficiency of fixed capital investment. It theoretically explains the relationship between human capital and fixed capital, and analyzes the mechanisms by which they influence economic growth. It also explores how investments in human capital are a key factor in increasing labor productivity, fostering innovation, and improving the efficiency of fixed capital utilization. Based on the research findings, practical proposals and recommendations for improving investment policy are developed.
subject: Articles
  topic: section
subject: human capital, fixed capital, investment, investment efficiency, labor productivity, innovation, economic growth, investment policy.
  topic: keywords
creator: Khoshimov Sabir Murtazaevich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 59
ending page: 65

WAYS TO INCREASE THE EFFICIENCY OF FINANCIAL RESOURCES IN THE INVESTMENT ACTIVITIES OF COMMERCIAL BANKS
type: item
description: This study examines the theoretical and practical aspects of improving the efficiency of financial resources in the investment activities of commercial banks. The research analyzes the investment activities of banks, mechanisms for managing financial resources, methods of reducing investment risks, and the impact of bank investments on economic growth. In addition, issues such as diversification of investment portfolios, liquidity management, and improvement of risk management systems are considered. The study also substantiates the importance of using fintech technologies, artificial intelligence, and innovative financial instruments in the development of commercial banks’ investment activities in the digital economy. Furthermore, the role of attracting foreign investments and expanding cooperation with international financial institutions in increasing investment efficiency is highlighted. As a result of the research, scientific and practical recommendations for improving the efficiency of financial resources in the investment activities of commercial banks have been developed. These recommendations contribute to strengthening the financial stability and investment potential of the banking system.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Capital, investment portfolio, risk management, liquidity, digital economy, fintech technologies, banking investments, investment risks, foreign investment, financial stability, innovative technologies, green economy, investment attractiveness, banking resources, economic growth, diversification.
creator: Rabimkulov Sherzod Murtozaevich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 48
ending page: 58

CONDUCTING INTERNAL AUDITS OF RESEARCH PROJECTS AND COMMERCIALIZATION ACTIVITIES IN HIGHER EDUCATION INSTITUTIONS
type: item
description: This article explores the influence of research activities and commercialization practices on the effectiveness of higher education institutions and highlights the role of internal auditing in evaluating and improving these processes. Furthermore, the study contributes to the growing literature on research funding by examining its observed impacts and offering evidence on its significance in fostering research productivity and commercialization performance.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Higher education, higher education institution, scientific research, research project, works and services, investment, commercialization, research funding, research performance, dynamic assessment, internal audit.
creator: Inoyatov Mardonbek Mumin ogli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 42
ending page: 47

SCIENTIFIC AND THEORETICAL BASIS OF PROCEEDING A STRATEGY FOR THE DEVELOPMENT OF COMMERCIAL BANKS
type: item
description: This article analyzes current trends in the transformation of commercial banks and the introduction of digital technologies. In particular, the strengthening of macroprudential supervision in the banking system, digital transformation, optimization of business processes, and the advantages and limitations of the use of financial technologies are highlighted. Also, based on international and national experience, the issues of strategic development of banks, risk management systems, and cybersecurity are analyzed. The study substantiates the need to pay special attention to the transformation of banks not only to technological innovation, but also to strategic management, service quality, and financial stability.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Commercial banks, digital transformation, banking strategy, financial technologies, fintech, risk management, macroprudential control, cyber security, banking services, innovative development, banking system, liquidity, business processes.
creator: Rakhmanov Zafarjon Yashinovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 37
ending page: 41

THE PRIVATE SECTOR IN THE MODERN EDUCATION SYSTEM: MECHANISMS FOR MANAGING AND IMPROVING EDUCATION QUALITY
type: item
description: This article analyzes the theoretical and methodological foundations of education quality management, assessment criteria, and advanced foreign experiences in private higher education institutions. During the study, the practical significance of internal, external, and social control mechanisms in quality assurance, as well as the PDCA (Shewhart-Deming) continuous improvement cycle and the Kaizen philosophy, were revealed. In conclusion, it is scientifically substantiated that to ensure competitiveness in the education market, quality management must be a complex and constantly updated system adapted to the needs of the labor market.
subject: Articles
  topic: section
subject: Private higher education institutions, education quality, quality management, continuous improvement, PDCA cycle, Kaizen philosophy, assessment criteria, competitiveness.
  topic: keywords
creator: Baxodir Xabibullayevich Gulmatov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 32
ending page: 36