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: FEATURES OF THE DEVELOPMENT OF INTERNATIONAL ECONOMIC RELATIONS IN “NEW UZBEKISTAN” AND DIRECTIONS FOR IMPROVING INVESTMENT POLICY
items: ATTRACTING FOREIGN INVESTMENT AND MODERNIZATION PROCESSES IN THE CONTEXT OF THE DIGITAL ECONOMY
items: PRESSING ISSUES OF EXPANDING AND INTERCONNECTING TRANSPORT CORRIDORS IN CENTRAL AND SOUTH ASIA
items: https://americanjournal.org/index.php/ajbmeb/article/view/3494
items: THE CONTENT, ESSENCE AND TYPES OF MARKETING IN RAILWAY SERVICE ENTERPRISES
items: FOREIGN EXPERIENCE IN FINANCING INVESTMENT PROJECTS AND ITS FEATURES
items: ЕVОLUTIОNАRY STАGЕS ОF DЕVЕLОPMЕNT ОF RЕTАIL BАNKING SЕRVIСЕS IN СОMMЕRСIАL BАNKS
items: DESIGN AND DEVELOPMENT OF A SIMULATION MODEL FOR BANK NETWORK TRAFFIC FILTERING SYSTEMS BASED ON DPI TECHNOLOGY USING THE ANYLOGIC SOFTWARE
items: FINANCING FAMILY ENTREPRENEURSHIP IN UZBEKISTAN: ANALYSIS OF THE PRACTICE OF COMMERCIAL BANKS
items: OPPORTUNITIES FOR UZBEKISTAN TO USE THE EXPERIENCE OF DEVELOPED COUNTRIES IN IMPROVING THE EFFICIENCY OF COMMERCIAL BANKS’ ASSETS
items: DIRECTIONS FOR DEVELOPING THE INVESTMENT ACTIVITIES OF COMMERCIAL BANKS THROUGH THE STOCK MARKET
items: AN INTEGRATED STRATEGIC MODEL FOR THE DEVELOPMENT OF THE TOURISM SECTOR OF UZBEKISTAN BASED ON THE ADAPTATION OF TURKISH EXPERIENCE
items: IMPROVING CYBER RISK ASSESSMENT AND MANAGEMENT IN COMMERCIAL BANKS: THE EXPERIENCE OF UZBEKISTAN AND CONTEMPORARY APPROACHES
items: THE ESG AUDIT PLANNING PROCESS AND ITS SPECIFIC ASPECTS
items: ADVANTAGES OF QUALITY AUDIT PLANNING
items: DETERMINANTS OF NET INTEREST MARGIN OF DEPOSITORY INSTITUTIONS IN NIGERIA: EVIDENCE FROM AUTO REGRESSIVE DISTRIBUTED LAG (ARDL) ESTIMATION MODEL
items: IMPROVING FINANCIAL CONTROL MECHANISMS FOR THE IMPLEMENTATION OF GOVERNMENT PROGRAMS
items: REDUCING NON-PERFORMING LOANS IN COMMERCIAL BANKS: A COMPARATIVE ANALYSIS OF INTERNATIONAL EXPERIENCE AND UZBEKISTAN
items: SHARED-SUPPLY ALLIANCES AND SUSTAINABILITY OF MICROFINANCE INSTITUTIONS IN CAMEROON: THE INSTITUTIONALIST PERSPECTIVE
items: ISSUES OF IMPROVING THE SUSTAINABILITY RATING OF BUSINESS ENTITIES
items: CONCEPT OF EFFICIENCY IN THE CREATIVE ECONOMY AND ITS MEASUREMENT METHODOLOGY
items: AUDIT QUALITY ATTRIBUTES AND MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
items: SCIENTIFIC AND THEORETICAL BASIS FOR FINANCING HIGHER EDUCATION INSTITUTIONS
items: REGIONAL STRATEGY OF UZBEK EXPORT IN THE CONTEXT OF GLOBAL ECONOMIC CHANGES
items: STUDY OF ENVIRONMENTALLY SAFE AND ENERGY‑EFFICIENT METHODS FOR THE PRODUCTION OF CHEMICAL SUBSTANCES IN THE CONTEXT OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT
items: DYNAMIC CHANGES IN THE STRUCTURE OF TAX REVENUES AND THEIR IMPACT ON THE FINANCIAL STABILITY OF REGIONAL BUDGETS
items: THE ROLE OF DEBT-SERVICE GUARANTEE FUNDS IN ENSURING SOVEREIGN FINANCIAL STABILITY: INTERNATIONAL EXPERIENCE AND PRACTICAL INSIGHTS
items: PETROLEUM PROFIT TAX AND ECONOMIC GROWTH OF NIGERIA (2011-2023)
items: PROSPECTS FOR SUSTAINABLE DEVELOPMENT OF THE AGRO-ECONOMY SECTOR: CHALLENGES AND OPPORTUNITIES

FEATURES OF THE DEVELOPMENT OF INTERNATIONAL ECONOMIC RELATIONS IN “NEW UZBEKISTAN” AND DIRECTIONS FOR IMPROVING INVESTMENT POLICY
type: item
description: This study examines the integration of Uzbekistan into the system of international economic relations, the development of foreign trade, and the regulatory framework supporting international cooperation. It analyzes reforms implemented within the Action Strategy, investment policy, and the dynamics of capital investments. Particular attention is given to centralized investments, budget funds, the Reconstruction and Development Fund, and state-guaranteed loans.
subject: Articles
  topic: section
subject: Economic integration, foreign trade, investments, capital investments, public policy, regulatory framework
  topic: keywords
creator: Raxmonberdiyeva Feruza Rixsiboyevna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 98
ending page: 102

ATTRACTING FOREIGN INVESTMENT AND MODERNIZATION PROCESSES IN THE CONTEXT OF THE DIGITAL ECONOMY
type: item
description: This article examines the improvement of investment policy in Uzbekistan, economic modernization, and the development of the digital economy. It highlights the importance of attracting foreign investments, improving the investment climate, and their impact on economic growth. The study also analyzes the efficient use of investment resources, industrial development, and the application of international experience. As a result, scientific conclusions are formulated to enhance national economic competitiveness and ensure sustainable development.
subject: Articles
  topic: section
subject: Investment policy, foreign investments, economic growth, digital economy, investment climate, modernization, industrial development, capital investments.
  topic: keywords
creator: Qurbanov Azizbek G‘ulom o‘g‘li
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 93
ending page: 97

PRESSING ISSUES OF EXPANDING AND INTERCONNECTING TRANSPORT CORRIDORS IN CENTRAL AND SOUTH ASIA
type: item
description: This article analyzes the economic significance and current challenges of expanding transport corridors and enhancing integration processes between Central and South Asia. In the context of growing global trade volumes, reducing logistics costs, and deepening regional economic integration, the role of efficient transport infrastructure is becoming increasingly important. The study empirically evaluates the relationship between transport infrastructure development, trade volume, logistics efficiency, and gross domestic product growth.
subject: Articles
  topic: section
subject: Transport corridors; regional integration; logistics efficiency; trade volume; OLS regression model; Central Asia; South Asia.
  topic: keywords
creator: Latifjonov Temurbek Dilmurodovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 87
ending page: 92

https://americanjournal.org/index.php/ajbmeb/article/view/3494
type: item
title: This study investigates the impact of tax fraud on welfare outcomes in Nigeria, focusing on Personal Property Tax Fraud and Corporate Income Tax Fraud as key determinants of human development. Recognizing that tax revenue constitutes a critical source of
description: This study investigates the impact of tax fraud on welfare outcomes in Nigeria, focusing on Personal Property Tax Fraud and Corporate Income Tax Fraud as key determinants of human development. Recognizing that tax revenue constitutes a critical source of funding for public services, the research explores how fraudulent practices erode fiscal capacity and constrain social welfare, measured through the Human Development Index. Employing an ex-post facto research design, the study utilises secondary data spanning 1999 to 2023, sourced from the Nigerian Revenue Service Tax ProMax database and supplemented with estimates derived from the Corruption Perceptions Index. The methodological framework integrates a stationarity test using the Augmented Dickey–Fuller approach, lag length selection criteria, Auto Regressive Distributed Lag estimation, Bounds Cointegration Test, and long-run Auto Regressive Distributed Lag modelling to capture both short-term and long-term dynamics. The results indicate that while PPTF is stationary at level, Human Development Index and Corporate Income Tax Fraud are stationary at first difference, validating the suitability of the Auto Regressive Distributed Lag framework. Empirical findings reveal that both Personal Property Tax Fraud and Corporate Income Tax Fraud exert significant and negative effects on Human Development Index, confirming that tax fraud diminishes government capacity to finance welfare-enhancing programs and undermines human development. The study concludes that combating tax fraud through stronger enforcement, institutional reforms, and public awareness initiatives is essential for improving welfare outcomes in Nigeria. These findings provide critical policy insights for fiscal authorities and underscore the importance of effective tax administration in promoting sustainable development.
subject: Articles
  topic: section
subject: Tax fraud, Human Development Index, Auto Regressive Distributed Lag, Nigeria, Public welfare, Fiscal policy
  topic: keywords
creator: Ebikonbower Andrew Ebikeme
creator: Nwaiwu, Johnson Nkem
creator: Ironkwe, Uwaoma Ignatius
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 75
ending page: 86

THE CONTENT, ESSENCE AND TYPES OF MARKETING IN RAILWAY SERVICE ENTERPRISES
type: item
description: This article examines the content, essence, and main types of marketing in railway service enterprises under the conditions of the modern service economy. The study is based on the idea that marketing in railway transport should be interpreted not only as a tool for promoting services, but also as an integrated management mechanism aimed at creating customer value, improving service quality, and strengthening the competitive position of railway enterprises. The article analyzes the evolution of marketing theory and summarizes the scientific approaches of leading scholars to the definition of marketing in relation to the service sector.
subject: Articles
  topic: section
subject: Railway services, marketing, service marketing, customer value, railway enterprises, service quality, customer loyalty, IHIP model, marketing mix, transport services.
  topic: keywords
creator: Uktamov Sarvar Atxam o‘g‘li
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-17
publication date: 2026-04-17
starting page: 70
ending page: 74

FOREIGN EXPERIENCE IN FINANCING INVESTMENT PROJECTS AND ITS FEATURES
type: item
description: This article analyzes the theoretical foundations of investment project financing and the experience of foreign countries. During the study, the main models of investment project financing were studied - corporate financing, project finance and public-private partnership (PPP) mechanisms. Also, practical experiences were considered on the example of Great Britain, the USA, China and Germany, and their specific features were analyzed. As a result of the analysis, it was determined that risk sharing, the use of long-term financial resources and the development of public-private sector cooperation are of great importance in the effective financing of investment projects. At the end of the article, practical proposals and recommendations for the national economy in this area were developed.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Investment projects, financing, project finance, public-private partnership (PPP), foreign experience, infrastructure projects, risk management, capital market, investment policy, economic development.
creator: Fakhriddinov Temur Fakhriddin ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-15
publication date: 2026-04-15
starting page: 61
ending page: 69

ЕVОLUTIОNАRY STАGЕS ОF DЕVЕLОPMЕNT ОF RЕTАIL BАNKING SЕRVIСЕS IN СОMMЕRСIАL BАNKS
type: item
description: This аrtiсlе аnаlyzеs thе dеvеlоpmеnt prосеss оf rеtаil bаnking sеrviсеs in соmmеrсiаl bаnks bаsеd оn аn еvоlutiоnаry аpprоасh. Thе study соnsistеntly соvеrs thе stаgеs оf trаditiоnаl, tесhnоlоgy intrоduсtiоn, intеrnеt bаnking аnd digitаl bаnking sеrviсеs, аnd shоws thеir mаin fеаturеs аnd spесifiс аspесts. Rеtаil bаnking sеrviсеs аrе аlsо dividеd intо trаditiоnаl (stаtiоnаry) аnd rеmоtе typеs, аnd thеir аdvаntаgеs аnd limitаtiоns аrе аnаlyzеd оn а sсiеntifiс bаsis. Thе аrtiсlе studiеs thе impасt оf digitаl tесhnоlоgiеs (аrtifiсiаl intеlligеnсе, mасhinе lеаrning, big dаtа аnаlytiсs, сlоud соmputing аnd mоbilе аppliсаtiоns) оn rеtаil bаnking sеrviсеs.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Rеtаil bаnking, соmmеrсiаl bаnking, digitаl trаnsfоrmаtiоn, trаditiоnаl bаnking, rеmоtе bаnking, intеrnеt bаnking, mоbilе bаnking, аrtifiсiаl intеlligеnсе (АI), mасhinе lеаrning (ML), big dаtа, сlоud соmputing, сybеrsесurity.
creator: Khikmеtоv Nоdirbеk Ikrоmоviсh
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-13
publication date: 2026-04-13
starting page: 54
ending page: 60

DESIGN AND DEVELOPMENT OF A SIMULATION MODEL FOR BANK NETWORK TRAFFIC FILTERING SYSTEMS BASED ON DPI TECHNOLOGY USING THE ANYLOGIC SOFTWARE
type: item
description: This article analyzes the characteristics of artificial neural network algorithms and neural network models. Single-layer neural networks are also considered. Although a single neuron is incapable of performing even simple perception processes, the computational power of neural networks emerges when multiple neurons are interconnected within a network. The processes of handling incoming network load using Hamming and Hopfield models are examined. The results of both simulation models demonstrate that network traffic filtering is essential, firstly, for resource optimization, secondly, for protecting service systems from threats and attacks, and thirdly, for reducing request processing time. As a result, both the speed and quality of service are significantly improved.
subject: Articles
  topic: section
subject: Single-layer neuron, bank network simulator, types of simulators, Hamming and Hopfield, DPI.
  topic: keywords
creator: Giyasova Nargiza Botirovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-12
publication date: 2026-04-12
starting page: 46
ending page: 53

FINANCING FAMILY ENTREPRENEURSHIP IN UZBEKISTAN: ANALYSIS OF THE PRACTICE OF COMMERCIAL BANKS
type: item
description: This article analyzes the current state of financing family entrepreneurship in Uzbekistan and the participation of commercial banks in this process. The study examined banking services, lending mechanisms and financial instruments aimed at supporting family business entities. The volume, terms and effectiveness of loans provided by commercial banks were also assessed. The analysis identified problems in the sector, including barriers to obtaining credit, collateral requirements and the level of financial literacy. The article develops proposals and recommendations for improving the activities of commercial banks in order to eliminate these problems and further develop family entrepreneurship. The results of the study have scientific and practical significance in improving the system of financing family entrepreneurship and strengthening the role of the banking sector.
subject: Articles
  topic: section
subject: Uzbekistan, family entrepreneurship, commercial banks, interest, financing, credit, small business, savings, poverty.
  topic: keywords
creator: Davlyatov Kahramon Abdumavlyanovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-11
publication date: 2026-04-11
starting page: 38
ending page: 45

OPPORTUNITIES FOR UZBEKISTAN TO USE THE EXPERIENCE OF DEVELOPED COUNTRIES IN IMPROVING THE EFFICIENCY OF COMMERCIAL BANKS’ ASSETS
type: item
description: This article analyzes the issues of increasing the efficiency of commercial banks' assets, their assessment criteria, and the possibilities of using the experience of the banking system of developed countries. During the study, special attention was paid to the profitability of bank assets, asset quality, liquidity indicators, and the effectiveness of the risk management system. Also, the experiences of diversifying the asset portfolio, developing risk management systems, and introducing digital technologies used in banks in the United States and European countries were studied. A comparative analysis was carried out with the activities of commercial banks of Uzbekistan, identifying existing problems and ways to eliminate them. Based on the results of the study, scientific and practical proposals were developed to increase the efficiency of bank assets, reduce credit risks, and ensure the stability of the banking system.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Commercial banks, asset efficiency, bank assets, loan portfolio, diversification, risk management, ROA, ROE, problem loans, liquidity, banking system, digital banking, international experience, banks of Uzbekistan.
creator: Ibrohimov Davronbek Muhamadi ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-11
publication date: 2026-04-11
starting page: 31
ending page: 37

DIRECTIONS FOR DEVELOPING THE INVESTMENT ACTIVITIES OF COMMERCIAL BANKS THROUGH THE STOCK MARKET
type: item
description: This article examines the priority areas of development of investment activities of commercial banks through stock market instruments in modern economic conditions. The author analyzes the issues of increasing the share of securities in bank assets, diversifying the investment portfolio, and managing risks in the financial market. The article also studies foreign experience in strengthening the role of commercial banks as professional participants in the stock market, and develops scientific and practical proposals for the national banking system. The results of the research will serve to increase the profitability of banks and ensure their investment attractiveness.
subject: Articles
  topic: section
subject: Commercial banks, stock market, investment activity, securities, shares, bonds, investment portfolio, diversification, financial stability, securitization.
  topic: keywords
creator: Sadikov Kutlugjon Makhmudovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-11
publication date: 2026-04-11
starting page: 23
ending page: 30

AN INTEGRATED STRATEGIC MODEL FOR THE DEVELOPMENT OF THE TOURISM SECTOR OF UZBEKISTAN BASED ON THE ADAPTATION OF TURKISH EXPERIENCE
type: item
description: In recent decades, the global tourism market has been developing rapidly, and competition between countries in attracting tourist flows has significantly increased. The tourism sector is considered not only as a service sector, but also as one of the important drivers of the national economy. According to the World Tourism Organization, the tourism sector forms a significant part of the global gross domestic product and plays an important role in creating millions of jobs. Therefore, many countries, considering tourism as one of the priority areas of economic development, are paying special attention to improving the mechanisms for strategic management of this sector.
subject: Articles
  topic: section
creator: Khurshid Toshpulatov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-09
publication date: 2026-04-09
starting page: 17
ending page: 22

IMPROVING CYBER RISK ASSESSMENT AND MANAGEMENT IN COMMERCIAL BANKS: THE EXPERIENCE OF UZBEKISTAN AND CONTEMPORARY APPROACHES
type: item
description: This article examines the theoretical, institutional, and practical aspects of cyber risk assessment and management in commercial banks. The purpose of the study is to analyze the impact of digital transformation on cyber risks in banking, to examine modern approaches to cyber risk assessment and management, and to develop practical recommendations for the banking sector of Uzbekistan. The study applies a systemic approach, comparative analysis, legal and regulatory analysis, and institutional analysis. The findings show that the expansion of digital banking services, mobile applications, electronic payments, fintech integrations, and external digital infrastructures requires cyber risk to be treated not merely as a component of operational risk, but as an independent strategic risk affecting financial stability, operational continuity, and customer trust in commercial banks. The comparative analysis of international and national practices demonstrates that effective cyber risk management depends on corporate governance, risk appetite, information sharing, institutional coordination, and the improvement of digital literacy. Based on the results, the article proposes scientific and practical recommendations for improving cyber risk assessment and management in the commercial banks of Uzbekistan.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Cyber risk, cybersecurity, commercial banks, digital banking, operational risk, anti-fraud, operational resilience, continuous verification-based security, information sharing, institutional coordination.
creator: Karimov Shokhrukh Boydulla o‘g‘li
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-09
publication date: 2026-04-09
starting page: 9
ending page: 16

THE ESG AUDIT PLANNING PROCESS AND ITS SPECIFIC ASPECTS
type: item
description: In this article, in the context of sustainable development The ESG audit planning process and its specific aspects The research was reviewed and suggestions and recommendations were made.
subject: Articles
  topic: section
subject: Audit planning, pre-audit activities, audit plan, audit strategy.
  topic: keywords
creator: Sayfullayev Mekhroj Sayfullayevich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-08
publication date: 2026-04-08
starting page: 5
ending page: 8

ADVANTAGES OF QUALITY AUDIT PLANNING
type: item
description: The quality of the financial statement audit depends on its careful planning. This article highlights the aspects that should be taken into account when planning an audit of financial statements.
subject: Articles
  topic: section
subject: Audit of financial statements, international standards of auditing, audit planning, audit plan, audit program, level of significance, audit risk.
  topic: keywords
creator: A. Z. Avlokulov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-07
publication date: 2026-04-07
starting page: 1
ending page: 4

DETERMINANTS OF NET INTEREST MARGIN OF DEPOSITORY INSTITUTIONS IN NIGERIA: EVIDENCE FROM AUTO REGRESSIVE DISTRIBUTED LAG (ARDL) ESTIMATION MODEL
type: item
description: This research sought to empirically identify the factors that determine the net interest margin of deposit money banks in Nigeria. Exploring theoretical and previous empirical research on the subject matter identify numerous factors both at firm, industry and economy-wide levels that influence the banks' net interest margin. In this research, we focused on the industry and economic factors. Relevant variables within this category include: Real Gross Domestic Product (RGDP); Liquidity Ratio (LQDR); Money Supply (MNSP); Exchange Rate (EXCR); Total Bank Deposits (TBDP); Loans and Advances (LOAN); and Total Bank Assets (BKAS). Data was collected from the CBN and the NBS. For the purpose of the research, the Auto-Regressive Distributed Lag (ARDL) estimation technique was deployed on time series data for the period 1986 to 2024. Findings of the research revealed that RGDP, EXCR, TBDP and LOAN had a positive and statistically significant relationship with net the NIMG of DMBs in Nigeria while LQDR, MNSP had statistically significant negative relationship with net interest margin. Finally, Total Bank Assets (BKAS) had a positive but non-significant relationship with net interest margin. The research concluded that a wide spectrum of economic factors affect the net interest margin of deposit money banks in Nigeria. This research thus recommends that banks can maximize interest income by focusing strategic attention on those factors that have the most significant effect on net interest margin.
subject: Articles
  topic: section
subject: Net interest margin. Net interest spread. Deposit money banks. Interest rate
  topic: keywords
creator: Sunny-Joe, Young Acheseomie
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-31
publication date: 2026-01-31
starting page: 86
ending page: 95

IMPROVING FINANCIAL CONTROL MECHANISMS FOR THE IMPLEMENTATION OF GOVERNMENT PROGRAMS
type: item
description: In the financial system, public policy aimed at ensuring the sustainability of the national economy through the implementation of state programs at the national level is considered important, as is the process of financing this process and its financial oversight. The process of financial oversight of state programs also involves complex processes, the implementation of which requires the application of specific methodologies. Therefore, the scientific study of this process is a pressing issue. This article examines the methodological aspects of financial oversight and the implementation of state programs.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Finance, financial control, control, money, funds, financial audit, responsibility, financial responsibility. state, state control, state financial control, methodology, finance, financial system, public finance, enterprise finance, methodology, strategy.
creator: Khakimov Nadir Nazarovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-31
publication date: 2026-03-31
starting page: 193
ending page: 196

REDUCING NON-PERFORMING LOANS IN COMMERCIAL BANKS: A COMPARATIVE ANALYSIS OF INTERNATIONAL EXPERIENCE AND UZBEKISTAN
type: item
description: Problem loans, also known as non-performing loans, are one of the main challenges faced by commercial banks as they have a direct impact on efficiency and financial stability. A high level of problem loans reduces bank profitability, weakens capital adequacy, and limits the ability of banks to provide credit to the economy. In recent years, many countries have implemented effective measures to reduce the share of problem loans through regulatory reforms, improved credit risk management, and the use of special institutional mechanisms.
subject: Articles
  topic: section
subject: Problem loans, non-performing loans, commercial banks, credit risk management, international experience, banking reforms, financial stability
  topic: keywords
creator: Salixova Guzal
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 185
ending page: 192

SHARED-SUPPLY ALLIANCES AND SUSTAINABILITY OF MICROFINANCE INSTITUTIONS IN CAMEROON: THE INSTITUTIONALIST PERSPECTIVE
type: item
description: Purpose: The downscaling activities of commercial banks and innovative financial services offered by other financial institutions continuously exposed the microfinance institutions to stiff competition, necessitating the quest for new strategies of growth. Alliances have become imperative in enterprise growth, thus the formation of shared-supply alliances in the microfinance sector. This study aims to examine the influence of shared-supply alliances on the sustainability of MFIs in Cameroon. The objectives are to examine how shared-supply alliances in the Production of Financial Services (PFIS) and shared-supply alliances in the Production of Non-Financial Services (PNFIS) affect the sustainability of MFIs in Cameroon.
subject: Articles
  topic: section
subject: Strategic Alliances, Shared-supply Alliances, Partnership, Sustainability, Partner microfinance institutions, Financial Services, Non-Financial Services.
  topic: keywords
creator: Tenyiyim Everestus (PhD)
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-29
publication date: 2026-03-29
starting page: 160
ending page: 184

ISSUES OF IMPROVING THE SUSTAINABILITY RATING OF BUSINESS ENTITIES
type: item
description: Entrepreneurial activity represents the cornerstone of economic development and transformation in any modern society. The sustainability of entrepreneurial entities, both large and small, plays a decisive role in ensuring a stable market environment and fostering long-term growth. Thus, the improvement of sustainability ratings for entrepreneurial subjects requires a thorough analysis of current practices, the identification of key factors affecting stability, and the development of viable mechanisms that enhance resilience and competitiveness in dynamic conditions.
subject: Articles
  topic: section
subject: Sustainability rating, entrepreneurial entities, economic stability, rating improvement, stakeholder engagement, corporate governance, transparency.
  topic: keywords
creator: Nishonov Akmalkhon Jurakhanovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-27
publication date: 2026-03-27
starting page: 156
ending page: 159

CONCEPT OF EFFICIENCY IN THE CREATIVE ECONOMY AND ITS MEASUREMENT METHODOLOGY
type: item
description: The study analyzes various international approaches to defining the sector's scope, including industry-based, occupation-based, and intellectual property-based models. Central to the research is the application of "Frontier Analysis" techniques: Data Envelopment Analysis (DEA) for measuring technical and scale efficiency, Stochastic Frontier Analysis (SFA) for distinguishing between structural inefficiency and random market noise, and the Malmquist Productivity Index (MPI) for tracking dynamic efficiency changes over time.
subject: Articles
  topic: section
subject: Creative Economy, Technical Efficiency, Data Envelopment Analysis (DEA), Stochastic Frontier Analysis (SFA), Malmquist Index, Productivity Measurement.
  topic: keywords
creator: Daminova Madinakhon Bahromjon kizi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-26
publication date: 2026-03-26
starting page: 149
ending page: 155

AUDIT QUALITY ATTRIBUTES AND MARKET VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
type: item
description: This study examines how key audit-quality attributes—audit fees, audit tenure, and audit report lag—affect the market value of listed deposit money banks in Nigeria, using market price per share (MPS) as the indicator of firm value. The study adopts an ex-post facto research design and utilizes secondary data obtained from the annual reports and NGX fact books of eleven purposively selected banks covering the period 2009–2023. An Autoregressive Distributed Lag (ARDL) model was employed to capture both short-run and long-run dynamics after conducting all necessary diagnostic evaluations. The empirical results show that each audit attribute exerts a significant influence on market value only in the long run: audit fees and audit report lag exhibit a positive long-run effect on MPS, while audit tenure demonstrates a negative long-run effect. These findings suggest that sustained audit effort and more thorough reporting processes may strengthen investor confidence over time, whereas extended auditor–client relationships could raise independence concerns that weaken firm valuation. Overall, the study reinforces the relevance of audit-quality indicators in explaining long-term market value and recommends enhanced audit transparency, periodic auditor rotation, and more efficient reporting processes to improve investor perception and support market stability.
subject: Articles
  topic: section
subject: Audit Quality, Audit Fees, Audit Tenure, Audit Report Lag, Market Value.
  topic: keywords
creator: Amuta Emelike Obinna
creator: Prof. Solomon Egbe
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-26
publication date: 2026-03-26
starting page: 126
ending page: 148

SHARED-SUPPLY ALLIANCES AND SUSTAINABILITY OF MICROFINANCE INSTITUTIONS IN CAMEROON: THE INSTITUTIONALIST PERSPECTIVE
type: item
description: The downscaling activities of commercial banks and innovative financial services offer by other financial institutions continuously exposed the microfinance institutions to stiff competition necessitating the quest of new strategies of growth. Alliances have become imperative in enterprise growth thus the formation of Share-supply alliances in the microfinance sector. This study aims to examine the influence of shared-supply alliances on the sustainability of MFIs in Cameroon. The objectives are to examine how shared-supply alliances in the Production of Financial Services (PFIS) and shared-supply alliances in the Production of Non-Financial Services (PNFIS) affect the sustainability of MFIs in Cameroon.
subject: Articles
  topic: section
subject: Strategic Alliances, Shared-supply Alliances, Partnership, Sustainability, Partner microfinance institutions, Financial Services, Non-Financial Services.
  topic: keywords
creator: Tenyiyim Everestus (PhD)
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-26
publication date: 2026-03-26
starting page: 101
ending page: 125

SCIENTIFIC AND THEORETICAL BASIS FOR FINANCING HIGHER EDUCATION INSTITUTIONS
type: item
description: This article attempts to analyze the economic content, functions, and principles of financing higher education institutions from a scientific and theoretical perspective, as well as to identify the conceptual foundations of financing models. The results of this study serve to improve financial policy in higher education and effectively organize investments in human capital.
subject: Articles
  topic: section
subject: Higher education, human capital, education concept, state budget, private investment, grants, fiscal policy, mixed model, public-private partnership.
  topic: keywords
creator: Sultanov Dilmurod Erkinzhanovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-26
publication date: 2026-03-26
starting page: 93
ending page: 100

REGIONAL STRATEGY OF UZBEK EXPORT IN THE CONTEXT OF GLOBAL ECONOMIC CHANGES
type: item
description: This article analyzes the export-import activities of the Republic of Uzbekistan in 2021-2025. During the study, the dynamics of the country's foreign trade structure, territorial distribution, and product groups were studied. Based on statistical data, scientifically based recommendations for increasing export potential have been developed. The research results are of practical importance for the formation of a regional export strategy.
subject: Articles
  topic: section
subject: Export, import, foreign trade, regional strategy, diversification, trade balance, competitiveness.
  topic: keywords
creator: Yakubov Sanat Shonazarovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-25
publication date: 2026-03-25
starting page: 85
ending page: 92

STUDY OF ENVIRONMENTALLY SAFE AND ENERGY‑EFFICIENT METHODS FOR THE PRODUCTION OF CHEMICAL SUBSTANCES IN THE CONTEXT OF THE CONCEPT OF SUSTAINABLE DEVELOPMENT
type: item
description: The article examines modern approaches to the development of environmentally safe and energy‑efficient methods for the production of chemical substances. Key principles of sustainable development are analyzed, including the application of green technologies, next‑generation catalysts, renewable energy sources, and closed production cycles. Promising directions for optimizing chemical‑technological processes aimed at minimizing environmental impact and improving resource efficiency are identified.
subject: Articles
  topic: section
subject: Sustainable development, green chemistry, energy efficiency, environmental safety, catalysis, chemical production.
  topic: keywords
creator: Mustafaev Shukhrat Elbekovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-18
publication date: 2026-03-18
starting page: 82
ending page: 84

DYNAMIC CHANGES IN THE STRUCTURE OF TAX REVENUES AND THEIR IMPACT ON THE FINANCIAL STABILITY OF REGIONAL BUDGETS
type: item
description: This article empirically analyzes the dynamic changes in the structure of tax revenues of the State Budget of the Republic of Uzbekistan during the period 2019–2024. Growth trends in direct taxes, indirect taxes, and resource payments are identified, and their impact on the financial stability of regional budgets is assessed. The analysis shows that total tax revenues increased from 112,165.4 billion soums in 2019 to 274,423 billion soums in 2024, representing a 2.45-fold increase. Value-added tax remains the leading component within indirect taxes. Based on the results, recommendations are developed to improve tax policy and strengthen regional financial independence.
subject: Articles
  topic: section
subject: State budget, tax revenues, direct taxes, indirect taxes, resource payments, financial stability, fiscal policy, regional budget.
  topic: keywords
creator: Hamidjon Abdullayevich Xudoyqulov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-18
publication date: 2026-03-18
starting page: 76
ending page: 81

THE ROLE OF DEBT-SERVICE GUARANTEE FUNDS IN ENSURING SOVEREIGN FINANCIAL STABILITY: INTERNATIONAL EXPERIENCE AND PRACTICAL INSIGHTS
type: item
description: In an era of rising public debt levels globally, the mechanisms by which nations ensure the timely servicing of their financial obligations have become a critical barometer of economic credibility. This article explores the strategic role of Debt-Service Guarantee Funds (DSGFs) as a pivotal financial mechanism for managing sovereign debt. By analyzing the operational frameworks of eight diverse economies (India, Malaysia, Turkey, Mexico, the United States, Russia, China, and Germany) this study identifies common features and distinct national adaptations. The findings indicate that dedicated guarantee funds enhance economic security by insulating debt repayment from budgetary volatility, strengthen sovereign credit ratings, and bolster investor confidence. The research concludes that while the funding sources vary (ranging from natural resource revenues to prioritized budget allocations), the underlying principle of securing debt service through dedicated mechanisms is a universal factor in maintaining financial stability and trust in international capital markets.
subject: Articles
  topic: section
subject: Public debt management, debt-service guarantee fund, sovereign credit rating, fiscal stability, investor confidence, international case studies
  topic: keywords
creator: J. J. Xamitillayeva
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-18
publication date: 2026-03-18
starting page: 70
ending page: 75

PETROLEUM PROFIT TAX AND ECONOMIC GROWTH OF NIGERIA (2011-2023)
type: item
description: Nigeria is amongst few countries that are endowed with natural resources like crude oil and liquified natural gas. Both resources have brought about high level of oil and gas industrial activities in the country, which have led to huge increase in tax revenue (PPT inclusive). But the poor conditions of public utilities in Nigeria has led to so many questions about the usefulness of taxation in Nigeria. This study therefore investigated the impact of Petroleum Profit Tax on the economic growth of Nigeria, from 2011 – 2023. Petroleum Profit Tax revenues were employed as the independent variable, while Gross Domestic Product (GDP) which was used as a proxy for economic growth served as the dependent variable. Data were sourced from the Central Bank of Nigeria (CBN) statistical bulletin and Federal Inland Revenue Service (FIRS) tax and statistics report. The data were analyzed using the regression analysis. The result showed that Petroleum Profit Tax has positive but non-significant effect on Gross Domestic Product (GDP). The study recommended that government should diversify Nigeria's revenue base by strengthening other sectors of the economy in order to reduce dependency on Petroleum Profit Tax, thereby mitigating the risks associated with fluctuating oil prices. The study also recommended that the government should use reasonable portion of funds generated through Petroleum Profit Tax to provide social amenities for the benefit of the citizens.
subject: Articles
  topic: section
subject: Taxation. Petroleum Profit Tax. Gross Domestic Product. Nigerian Economy. Oil Industry.
  topic: keywords
creator: Agwu, Sunny Nkata
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-17
publication date: 2026-03-17
starting page: 60
ending page: 69

PROSPECTS FOR SUSTAINABLE DEVELOPMENT OF THE AGRO-ECONOMY SECTOR: CHALLENGES AND OPPORTUNITIES
type: item
description: The sustainable development of the agro-economy sector is increasingly recognized as a key determinant of national food security, rural welfare, and adaptation to global climate change. In Uzbekistan and many other developing economies, agriculture remains a dominant sector, yet it faces structural, environmental, and financial challenges that threaten its long-term stability. This article investigates the prospects of sustainable development in the agro-economy, with a specific focus on Uzbekistan’s agricultural transformation between 2018 and 2024. The study applies a mixed methodological framework, combining econometric modeling, statistical analysis, SWOT assessment, and scenario-based forecasting to examine productivity growth, irrigation efficiency, export diversification, and the transition to organic farming. Empirical findings indicate that the adoption of digital agriculture technologies (AgroTech, AI, IoT) and the establishment of agro-clusters have contributed to improvements in yield, market access, and resource management. However, persistent issues such as excessive water consumption, limited renewable energy integration, and insufficient access to green finance continue to slow progress. Comparative analysis with international best practices from the European Union, China, and Turkey highlights both opportunities and gaps in Uzbekistan’s agricultural policies. The paper concludes by recommending strategic policy measures that include the promotion of green financing instruments, expansion of renewable energy in rural areas, strengthening of value chains, and the development of climate-resilient farming practices. These measures are expected to foster a competitive, inclusive, and sustainable agro-economy that is aligned with the United Nations Sustainable Development Goals (SDGs).
subject: Articles
  topic: section
subject: Sustainable agriculture, agro-industrial development, value chain integration, climate-smart agriculture, water-use efficiency.
  topic: keywords
creator: Xudayberdiyeva Filyura Mirzamashrabovna
creator: Eshdavlatov Murotali Baxodirovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 50
ending page: 59