This research paper investigates the relationship between government external debt and economic growth, focusing on its nature and impact. The findings suggest that the nature of government external debt, encompassing its composition, terms, and sustainability, significantly affects its impact on economic growth. Additionally, the analysis examines debt levels, debt service obligations, and the effectiveness of debt management strategies. The paper concludes by discussing policy implications and proposing measures to ensure sustainable debt management practices that foster long-term economic growth.
The article presents scientific views and definitions on the nature and types of investment risks. Based on the definition, proposals for grouping and classifying investment risks are given. Classification criteria and management factors are also described
This paper examines the economic nature of foreign investments and their impact on the country's economy. Foreign investment is the capital injected into the economy of another country by foreign investors, which stimulates economic growth by creating new production facilities, importing technologies and improving the skills of personnel. The article examines the main types of foreign investments, their functions in the economy of the receiving country, factors affecting the economy and benefits.
The article provides a detailed description of the role of international logistics, its functions, and the tasks associated with the development of international logistics, international economic relations, and international economic cooperation. Depending on the nature of the activity and the nature of the activity, the following types of activities are distinguished. In conclusion, recommendations are given.
In the article, a discussion was carried out on the issues of State financial control and its content, as well as its nature, tasks and methods of financial control were discussed, and conclusions and proposals were formulated.
This article analyzes the features of the application of international financial reporting standards in commercial banks, the nature and content of the international standard in banks, the analysis of interpretations of the international standard in various scientific publications, the features of the methodology of using some international standards in banks and transformational in the optimal variant is expressed. As a result of the research, the author expressed his opinion on the application of international financial reporting standards in commercial banks and developed recommendations.
The article examines the development evolution of family business based on a historical approach according to periods. In it, the socio-economic nature and research directions of family entrepreneurship are studied according to the first stages of formation and development. Also, the role of the family in the supply of resources, its income, consumption and savings behavior, and its interaction with the state are revealed in the economy. On this basis, directions for expanding the theories of family business development are proposed.
In this article, we will analyze the definition of the DSGE model used in macroeconomic analysis, its structure, conditions of use, and its equations. In addition, in this article we will get acquainted with the differences of this model from other models and the opinions of the authors who contributed to its study.
This article focuses on the relevance of continuous evaluation of investment real estate (IPM) based on the standard of BHXS No. 40 "Investment real estate". The scientific work describes the nature of IKM, initial cost assessment and ongoing cost accounting. Methodological procedure of valuation of IKM in initial value model and fair value model is shown in practical examples. To the chart of accounts 0191 "Investment real estate: land plot", 0192 "Investment real estate: building", 9391 "Income from the increase in the value of IKM" accounts. The calculation procedure was based on the quoted value of minimum rent payments. The essence of the similar (analogous) sales method, income capitalization method, and cost method was revealed for the application of the fair value valuation model. The implementation of these suggestions will serve to align the IKMs in our country with international standards.
The article reveals the nature of tourist corridors and their importance in the development of the tourism industry. Some scientific views are accurately analyzed and the concept of a tourist corridor is clarified in this study paper. The types of tourist corridors have been identified and justified by their geographic coverage. There has been studied different world experiences and the need and importance of their organization is structurally emphasized.
In this article, the nature, importance and theoretical foundations of the family takaful insurance system of Islamic finance are explained. Also, the periods of development of this system and its impact on the Malaysian economy are described.
The article analyzes the nature, tasks, functions and methods of strategic management accounting in economic entities. Scientific conclusions and proposals are given on the important aspects that determine the essence of strategic management accounting.
This article explores teacher motivation in higher education, drawing on international experiences. Motivation, a vital factor in individual and society domains, is examined for its profound impact on collaborative goals. The alignment of employee motivation with employer-provided incentives enhances personal effectiveness. Teacher motivation significantly influences student success, necessitating the identification and assessment of influencing factors. The study delves into diverse global approaches, including those in the United States, the United Kingdom, Western Europe, and Scandinavia. It highlights unique methodologies, assessment criteria, and the decentralized nature of control. The article concludes by emphasizing the interconnectedness of teacher motivation and student outcomes in shaping the future of education.
The article describes a number of risk types that may arise as a result of the digitalization of traditional banking activities as a result of the transformation of banking activities and the level of risk may increase, the most common types of cyber threats aimed at bank customers and banks themselves and their specific aspects, New risk management systems in banks, steps of strategic bank risk management, and author's approaches to effective risk management in the digital environment are presented. Overall, this paper provides insights into the multi-faceted nature of risk posed by commercial banks in the face of transformation and digitization, and what can be done by banks to effectively manage and mitigate this pervasive risk factor and ensure sustainable growth for banks. provides information on the various methods used.
The article highlights the importance of taxation of enterprise profits, features of the formation of the tax base, the relationship between regulating the profit tax base in modern conditions, and directions for improving the legal regulation of income tax relations. It is also based on the need to assess the structure of legal documents regulating the profit of an enterprise, the nature of the income tax, not only from the point of view of periods, but also from a legal point of view.
The article proves the presence of the following well-known global trends in the development of the urbanization process: a steady increase in the urban population in almost all countries; the staged nature of the urbanization process (the passage of pre-industrial, industrial and post-industrial stages); the growth of the number of megacities in the world; differences in the course of urbanization processes in developed and developing countries; dependence of the level of urbanization on the level of economic development of the country. Based on a comparative analysis of foreign urbanization practices, existing world models of urbanization and the tools used (Belarus, Ghana, Kazakhstan, Republic of Korea, China, Poland, Russia, Tanzania, Turkey, Japan) are systematized. Based on the achieved effects, the need to consider urban policy in the aspect of integrated regional development in developing countries, including the Republic of Uzbekistan, is justified.
This article analyzes existing approaches to determining takaful from the point of view of various factors. Based on the study of many theoretical and scientific sources, the principles, rules and features of traditional commercial insurance and tafakul insurance are considered. Based on the functions, principles and rules analyzed in the article, the economic nature and content of takaful is revealed, and the mechanisms for their implementation in modern conditions are shown.
In this article, the experience of foreign countries on the use of budget rules in ensuring macroeconomic stability and the possibilities of its implementation in the economy of Uzbekistan are studied. The article also presents a dynamic analysis of the fiscal rules by country of the world by type according to the general nature and the scale of the designation.
This article deals with ensuring the effectiveness of the tax-budget system in the new development strategy of our republic. Formulas for calculating the tax potential are given, as well as proposals for improving the tax policy, improving the development of existing innovative methods and methodological approaches in determining the needs of spending in the budget and the main aspects of equalization programs, and using a wide range of economic-mathematical modeling and forecasting methods.
Excise tax plays an important role in the formation of state revenues and regulation of the consumption of certain goods and services. This article reviewed the existing literature on excise tax administration, drew conclusions from advanced international experiences. It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.
The article examines the introduction and development of takaful - Islamic insurance in Uzbekistan, the nature of Islamic finance and scientific approaches to its modern financial instruments, as well as revealing the scientific basis of the working mechanism and typology of takaful; The content of takoful as an economic category in the insurance market and its place, the development of takoful in the insurance market and the assessment of its current state are covered.
The article presents a comprehensive analysis of the dynamics of gross regional product and GRP per capita across the regions of the Republic of Uzbekistan for the period 2010–2024. Based on statistical data, stable trends towards deepening territorial differentiation have been identified: the coefficient of variation of GRP per capita increased from 42.9% to 70.7%, exceeding the critical threshold of 50% established by international organizations. The gap between the most and least developed regions grew from 3.0 to 5.8 times. A periodization of regional polarization processes has been established, including three waves: moderate trajectory divergence (2010–2016), the beginning of active polarization during the reform period (2017–2020), and a sharp intensification of disparities (2021–2024). Regional clustering by the level of socio-economic development was conducted, identifying three groups: highly developed (Tashkent city and Navoi region), moderately developed (eight regions), and underdeveloped (four regions). The analysis showed that during the study period, not a single case of a region transitioning from one cluster to another was recorded, indicating the structural nature of regional disparities. The research results indicate the need for a radical revision of approaches to regional policy and the development of a comprehensive concept of territorial development.
In the article, a comparative analysis of the approaches implemented by the authors in revealing the nature of the category of economic efficiency of production activity in industrial enterprises was carried out and the author's definition was presented.
This article evaluates the effectiveness of corporate governance in state-owned enterprises in Uzbekistan using the institutional iSOEF diagnostic framework and practical indicators from the WBES dataset. The findings indicate that weak transparency, irregular audit practices, insufficient board independence, slow corporatization processes, and high regulatory burdens constrain governance quality and amplify institutional risks. The integrated analysis of macro- and micro-level information reveals the systemic nature of these challenges and provides evidence-based recommendations for modernizing corporate governance within the state sector.
This study is devoted to analyzing the role and importance of the innovation project management system in improving the efficiency of industrial enterprises. The essence of the innovation project management system is revealed through the features of functioning under uncertainty and creative environments in modern industry. A comparative analysis of the duration, risk level, and expected outcomes of each type of innovation is presented. The research results prove the strategic role of the innovation project management system in ensuring long-term economic growth by increasing the competitiveness of industrial enterprises, entering new markets, improving productivity, and reducing costs. The study concludes that, under modern globalization, the ability to professionally manage innovation projects is a vital necessity for industrial enterprises.
