The article studies the theoretical, methodological and legal aspects of accounting for employee obligations. Based on the conducted research, it is proposed to improve the calculation of employee obligations.

In the article, taking into account the distinguishing features of sewing-knitting production, the issues of competence development of employees of these enterprises are studied based on a process approach.

The object of the research is to identify the existing problems in the hotel business in Uzbekistan and the ways to address them. The study highlights the structure of the hotel business, its service quality, personnel, clients, etc. In addition, it discusses how these aspects affect tourism development and the economic situation in Uzbekistan. The thesis focuses on ways to increase the competitive capacity of the hotel business through the application of IT technologies, improved employee training, and greater cooperation between the private and public sectors. Having analysed both sides, this research proposes new ways to address the current problems in the hotel business in Uzbekistan

This article analyzes the dynamics of labor resources, economic activity, unemployment, employment, the share of small business and private entrepreneurship in total employment, the number of employees with higher education, and self-employed persons in Uzbekistan based on statistical data for 2010-2024. The theoretical framework relies on human capital theory, the innovative role of entrepreneurship, institutional development of the labor market, and sustainable rural development concepts. The article reviews foreign experience from the European Union, Finland, Sweden, Denmark, Japan, and China. The paper proposes measures for adapting foreign experience to Uzbekistan through cooperation, vocational education, microfinance, social protection, digitalization, and agro-entrepreneurship

This article analyzes the current state of the employee motivation system in Uzbekistan's SME sector based on empirical data. A study conducted with the participation of over 100 enterprises and more than 1,500 employees revealed the predominance of material incentive methods (64.8%) and insufficient application of non-material motivation tools (average 35%). Correlation analysis demonstrates a strong positive relationship between motivation and labor productivity (r=0.78, p<0.001). According to the research results, enterprises applying a comprehensive motivation system show employee satisfaction of 74.8% and staff turnover of 14.8%. The article presents scientific recommendations for further improvement of the motivation system in the SMB sector and enhancement of its effectiveness based on research findings

This article discusses the issue of limited ability to offer personalized services to clients in commercial banks of Uzbekistan due to insufficient analysis of their needs, financial status, and behavior. Banks offer standard services to clients, while personalized services are less widespread, which hinders customer attraction. The CRM system has not been fully implemented, and bank employees' skills in digital services are insufficient. The customer segmentation process is an effective tool for solving these problems and helps provide personalized services to clients. Segmentation helps banks improve services, increase competitiveness, and establish long-term relationships with clients.

The article reveals the key characteristics of the service sector, as well as the areas of interaction of a number of factors that have determined positive changes in the service sector of the economy. This article shows that the role of the service market as one of the most important sectors of the economy today is very large and relevant and saturation of the market with new goods require rapid growth in scientific and technological progress, as well as in the service sector.

Social aspects of corporate governance quality assessment in companies corporate governance affects a company's social responsibility towards its employees, customers, suppliers, and society as a whole. Good management creates the basis for creating a supportive work environment, protecting workers' rights, complying with occupational safety and health standards, and maintaining trusting relationships with stakeholders.

Identifying ways to improve corporate culture in joint-stock companies requires close attention to both its advantages and its shortcomings. An effective corporate culture directly influences a company’s operations and long-term prospects. It is one of the key drivers of success and plays a decisive role in maintaining competitive advantage. Corporate culture also affects employees’ moral qualities, commitment, productivity, physical health and emotional well-being within the team. This article analyses the corporate-culture problems typical of joint-stock companies and sets out practical solutions. It considers the importance of culture, its place in corporate activity and its impact on economic indicators. The problems identified include an underdeveloped culture, weak communication among staff, and failure to observe ethical standards and values. Proposed remedies include strategic approaches to shaping culture, regular training and educational programmes, fostering an atmosphere of open dialogue and trust, and developing and implementing codes of ethics. The study offers practical recommendations for improving and effectively managing corporate culture in joint-stock companies.

The article analyzes the means of influencing stakeholders in the development of the insurance industry, their interests, the impact of internal and external factors on the companyʼs sustainability, as well as its ability to respond to changes, the general system of stakeholders and their areas of interest, as well as problems associated with them.

The article reveals issues of improving the accounting and analysis of human capital and investments in business entities. The interpretation of investments in human capital as an element of financial statements is explained and a methodology for their reflection in accounts and reports is proposed.