This article examines theoretical issues relating to the optimization of a company’s asset and capital structure, analyses indicators for assessing the efficiency of asset utilization, and reviews the trends in the structure and the asset-to-capital ratio of Uzbektelecom JSC over recent years. Based on financial statements prepared in accordance with International Financial Reporting Standards, an assessment of the company’s fair value has been carried out, and proposals have been made to optimise the company’s asset and capital structure in order to increase its fair value

This article explores the applicability of the Risk-Based Capital (RBC) framework to the insurance market of the Republic of Uzbekistan. Drawing upon international best practices, especially the APRA model from Australia, the study empirically assesses the capital structure comprised of premium, claims liability, and asset risks. The analysis revealed the dominant role of insurance-related risks in capital requirements and emphasized the need to transition from rigid normative regulation to a more risk-sensitive and adaptive supervisory approach. The paper provides policy recommendations for a phased implementation of RBC, including the development of a localized model, creation of a national actuarial database, and modernization of regulatory frameworks.

This article examines the structure of resource bases and capital adequacy mechanisms in major international commercial banks, with a focus on JPMorgan Chase and Wells Fargo. The analysis reveals that deposits remain the primary source of funding, while long-term liabilities and shareholder equity play a crucial role in ensuring financial stability. The Basel Committee’s capital adequacy standards serve as an essential benchmark, enhancing banks’ capacity to absorb risks. The findings are of practical relevance for Uzbekistan’s banking sector in terms of diversifying resource bases, optimizing capital structure, and strengthening liquidity management.

This article analyzes the theoretical foundations, developmental stages, and practical mechanisms for ensuring financial stability in corporate investment activities. Based on international experience and the case of Uzbek enterprises, key factors affecting financial resilience are identified, and strategic recommendations are developed regarding capital structure optimization, liquidity management, risk mitigation, and diversification of funding sources.

This scientific article provides a comprehensive analysis of the economic advantages of using nuclear power plants and the state of their control. The study studied the long-term investment nature of nuclear energy, the structure of capital costs, the effectiveness of exploitation and the impact of the load factor on economic results. Also, the impact of safety and control systems on economic stability in nuclear power plants, the importance of international standards and national regulatory mechanisms are highlighted. Scientific and practical proposals have been developed that the economic efficiency of Atomic Energy should be assessed not only in terms of cost, but also in terms of life cycle costs, safety factors and energy safety

In the article, an econometric analysis of the influence of the dynamics of changes in the structural structure of the liabilities of the joint-stock commercial bank "Mikrokreditbank" operating in the national economy on the formation of net interest income is carried out. In particular, in the analysis, the bank's net interest income before deducting potential losses on assets was taken as the dependent variable, and the bank's obligations to other banks, deposits, credit and leasing transactions, securities issued by the bank, subordinated debt and other obligations, and share capital were selected as independent variables. Based on the analysis, scientific conclusions were formed

The article analyzes the financial indicators related to the credit activities of commercial banks in the national economy, in particular, the total volume of assets, liabilities and capital in the structure of liabilities, as well as the volume of loans and deposits and their shares over the past five years, and presents the results. Scientific conclusions are drawn based on the analysis.

This article studies the issues of improving current asset accounting and financial stability analysis in economic entities of the Republic of Uzbekistan based on foreign experience. The main purpose of the study is to scientifically, theoretically and practically substantiate ways to increase the financial stability of enterprises through effective management of receivables, cash flows, finished product inventories and other working capital in the current assets structure. Recommendations have been developed to eliminate existing problems in the conditions of Uzbekistan based on international financial reporting standards (IFRS)

The article theoretically researches modern approaches to financing investments in the development of telecommunications infrastructure. In the study, the increasing strategic importance of telecommunication infrastructure in the digital economy, the high capital capacity of investment projects in this field, the long payback period, and the complexities in forming the financing structure are scientifically based

This article analyzes the main features of the social insurance system in the countries of the European Union, its structure, financing mechanisms, and coordination rules at the European level. Although each member state has the right to independently establish its national social insurance system, common coordination rules have been introduced to ensure the free movement of European Union citizens and the protection of their social rights. The article compares the share of social protection expenditures in gross domestic product (GDP), key policy directions, and various social models. The results of the study indicate that the social insurance system in European Union countries serves as an effective mechanism for protecting the population from social risks; however, due to population aging and increasing financial pressures, it requires continuous reforms

This study investigates the causal impact of foreign direct investment (FDI) on economic growth in Turkey using annual time series data spanning the period 1980–2020. Economic growth is proxied by real per capita gross domestic product (GDP). The dataset was sourced from internationally reputable institutions such as the World Bank and TurkStat, and all variables were log-transformed to ensure suitability for statistical analysis. Due to the presence of variables with different orders of integration, the Toda–Yamamoto causality approach—robust to variables with mixed integration orders—was employed. The stationarity of the series was tested using the Augmented Dickey-Fuller and Phillips-Perron tests, while the optimal lag length was determined based on information criteria. Diagnostic tests for autocorrelation, heteroskedasticity, and structural stability were conducted to ensure model adequacy. The empirical findings reveal a statistically significant unidirectional causality running from FDI to economic growth at the 1% significance level, with no evidence of reverse causality. These results indicate that FDI functions not only as a source of external capital, but also as a strategic driver of growth by enhancing productivity, facilitating knowledge and technology transfer, and driving structural transformation. By incorporating a long-term dataset and accounting for the macroeconomic structure, this study offers a methodologically robust and contextually grounded contribution to the literature on the FDI-growth nexus in developing economies

The article analyzes the theoretical foundations of dividend policy in joint-stock companies, the mechanism of profit distribution, and the issues of reflecting dividend payments in accounting. The impact of dividend policy on financial stability, investment potential, and capital structure is substantiated. The correspondence of accounts involved in profit distribution and practical problems of dividend accounting are examined. The introduction of a separate working account for recording unclaimed dividends is proposed. The results confirm the necessity of aligning dividend policy with the actual financial condition of the enterprise

This article provides a scientific analysis of the main characteristics of the innovation system and its infrastructural structure. The study examines the role of innovation system infrastructure in ensuring regional sustainability, identifies the key elements of regional stability, and comprehensively highlights the processes of innovation infrastructure formation. In addition, the interrelation between the formation of innovation infrastructure and regional sustainability is theoretically and practically substantiated

The article examines the relationship between the development of the educational services system and the transformation of the employment structure of the population. The importance of improving the quality and accessibility of education as a key tool for increasing the competitiveness of the workforce and adapting to the requirements of the modern labor market is emphasized. The article analyzes trends in the development of educational services and suggests ways to improve them to stimulate employment, especially among young people and in regions with high unemployment.

The article discusses the theoretical views of scientists on labor resources, the distribution of the permanent population of the Republic of Uzbekistan by region, growth trends, the breakdown of labor resources by economically active and inactive population, their growth trends in regions, and their distribution by economic sectors.