Atabek Aralbay-uli` Niyetbayev Master’s Student Group T-15R Department of Tourism and Hotel Business, Tashkent State University of Economics (TSUE) E-mail: nietbaevatabek01@gmail.com ORCID код 0009-0002-8231-6297 Аннотация. В статье рассматриваются ключевые аспекты безопасности в туристической индустрии как фактора, определяющего динамику роста туристических Read More …
Category: 2026-1-issue-1-6
2026-1-issue 1-6
HUMAN CAPITAL THEORY AND THE ROLE OF TRAINING IN WORKFORCE DEVELOPMENT. A SYSTEMATIC LITERATURE REVIEW
Dilafruz Kuchkorova PhD Candidate Westminster International University in Tashkent dil.quchqorova@wiut.uz ORCID: 0009-0002-9193-4177 Abstract. In today’s rapidly changing world, the success of any nation or organization depends less on its physical assets and more on the abilities and knowledge of its Read More …
АТАМА (ИБОРА)ЛАРНИ ТЎҒРИ ИШЛАТИШ – ФАН МУВАФФАҚИЯТИ (ТАРАҚҚИЁТИ) ГАРОВИ
Т.С.МАЛИКОВ ТДИУ “Молия” илмий мактаби раҳбари, иқтисод фанлари доктори, профессор
GREEN CERTIFICATION AS DETERMINANTS OF ECOTOURISM EFFICIENCY: INTERNATIONAL EXPERIENCE AND POLICY IMPLICATIONS
Isomiddinova Diyorahon Nodirjon qizi, Master`s Degree Student, In the Tourism and Hospitality Faculty, at Tashkent State University of Economics, Tashkent, Uzbekistan. Email: d.isamiddinova@mail.ru ORCID kodi 0009-0003-9920-1725 Abstract. The transition toward sustainable development has significantly transformed the tourism industry, particularly through Read More …
ANALYSIS OF THE MAIN INDICATORS OF THE REPORT ON CASH FLOWS
Kasimova Nilufarkhan Chinberdiyevna Assistant teacher Andijan faculty Tashkent State University of Economics E-mail:qosimovanilufar228@gmail.com ORCID:0009-0003-5741-0852 Abstract: this article will consider the analysis of the main indicators of the report of the enterprise on cash flows, its significance and its role in Read More …
Enhancing accounting of liabilities in insurance companies based on international standards
Khaliqnazarova Gulnaz Jalgasbay qizi PhD student of Tashkent State University of Economics xaliqnazarovagulnazz@gmail.com ORCID:0009-0002-0877-015Х Abstract. This study examines the development of liability accounting in insurance companies based on international financial reporting standards, particularly IFRS 17, with reference to Uzbekistan’s regulatory Read More …
THEORETICAL FOUNDATIONS OF COST ACCOUNTING AND AUDIT SYSTEM AND THEIR IMPORTANCE IN MANAGEMENT
Yo‘lchiyev Oybek Ulug‘bek o‘g‘li Doctoral student of Tashkent State University of Economics o.yulchiev@tsue.uz ORCID: 0009-0007-5019-1211 Abstract This article analyzes the theoretical foundations of the cost accounting and audit system and their significance in managing the activities of business entities. The Read More …
THE IMPORTANCE OF AUDIT IN BANKING
Academic Supervisor: Nargiza Shukhratovna Abdieva Professor, Department of Audit, TSUE Email: n.abdieva@tsue.uz ORCID: 0000-0001-9301-6156 Sevinch Bekhzod Qizi Jurakulova Student, BIA-22/23, TSUE Email: sevinchjurakulova2006@gmail.com Abstract: The article examines the role of audit in the activities of banks, its significance in their Read More …
DIGITALIZATION OF PUBLIC PROCUREMENT IN UZBEKISTAN: ENHANCING TRANSPARENCY, EFFICIENCY, AND ANTI-CORRUPTION EFFORTS
Rejabbaev S. U. lecturer of finance and financial technologies department, TSUE ORCID:0000-0002-4786-6149 s.rejabbaev@tsue.uz Valieva O. O. senior lecture of “Accounting” department, ISFT ORCID:0009‐0005‐0968‐4212 moonlight210686@gmail.com Yusupov U.M. student, TSUE, umidyusupov1905@gmail.com Abstract Public procurement represents a major component of government expenditure worldwide, Read More …
ISSUES OF IMPROVING THE ACCOUNTING METHODOLOGY FOR DEFERRED TAX LIABILITIES IN UZBEKISTAN
Obidkhonov Khumoyun Khamidkhon ugli Assistant of the “Financial Analysis” Department at Tashkent State University of Economics Е-mаil: xumoy4@gmail.com ORCID: 0009-0008-8498-1243 Abstract. This article presents a scientific investigation of the methodology for reflecting tax liabilities in accounting practices in the Republic Read More …