The article presents a comprehensive analysis of strategies for the formation and development of human capital in economically developed countries. Key factors determining the level of human capital are examined, including the scale of public and private investments in education, healthcare, scientific research, and innovation. Particular attention is paid to the role of the corporate sector in enhancing professional competencies and improving labor productivity. Based on international research data and comparative analysis, the structural features of human capital management in countries with varying levels of economic development are identified. The study concludes that systematic and proactive investments in human capital are critical for ensuring sustainable economic growth, enhancing competitiveness, and maintaining social stability.

This article describes the issues of improving the audit of the authorized capital. In organizing the audit of the authorized capital, the issues of recognition of the international audit standards and conducting the audit are described.

This article highlights issues of improving equity accounting based on international financial reporting standards. Accounting for authorized capital is reflected in the accounts on the basis of information obtained from practice.

This article analyzes the level of development of Uzbekistan's securities market, as well as existing problems and shortcomings. The study examines the current state of the stock market, the activities of government and private sector securities, and their economic efficiency. Key issues identified include the low liquidity of the securities market, the limited range of investment instruments, weak integration into international financial markets, and a lack of financial literacy. Additionally, the article explores factors such as the underdevelopment of capital market infrastructure, information asymmetry, and the limited opportunities for Islamic finance.

This article mentions current issues regarding the transfer of financial results accounting to international standards. Definitions given to financial results by foreign and domestic scientists have been critically studied. In the research work, an improved author's definition of financial results was developed. In the definition provided by the author, it is taken into account that profit or loss occurs as a result of the formation of financial results in accordance with international standards, the comparison of income and expenses based on the principle of compatibility, profit increases private capital, and loss is a factor that decreases private capital. The sequence of implementation of the principles of accrual, realization, compliance and economic benefit is recommended.

This article presents an analysis of assets and capital efficiency indicators in private and state-owned commercial banks. The interrelation between the share of the state and indicators of financial efficiency in commercial banks is studied. Scientific conclusions are given on ways to increase efficiency through the practice of IPO of commercial banks in our republic.

The gap analysis of Uzbekistan's Science, Technology, and Innovation (STI) parks reveals several important areas that need focus and enhancement. The current performance of these parks reflects mixed outcomes in driving innovation and economic growth, facing considerable challenges in achieving effective collaboration among research institutions, industries, and government policies.
The main findings show that although Uzbek STI parks have made progress in business incubation, they still fall short in fostering significant technological advancements and diversifying the economy. Key obstacles include inadequate collaboration between universities and industries, limited access to venture capital, and a weak entrepreneurial culture.
The report highlights that successful STI parks thrive within a strong regional ecosystem, marked by a dynamic entrepreneurial spirit, active engagement from research institutions, and comprehensive support for startups. Creating these favorable conditions will be essential for Uzbekistan. Strategic suggestions involve strengthening the capabilities and engagement of STI park management, enhancing access to financial resources, and improving connections between universities and the private sector. The recommendations are categorized into those based on global best practices and those addressing the unique challenges faced by stakeholders in Uzbekistan's innovation system.
By tackling these gaps with focused policy initiatives and capacity-building efforts, Uzbekistan can utilize its STI parks to foster greater technological innovation and economic development, in line with successful practices seen in other STI parks around the world.

The article analyzes the current state of financing of joint stock companies through IPOs and the sale of shares through SPOs. The economic history of Uzbekistan presents the results of 7 public offerings (IPO/SPO) of enterprises Quartz JSC, Kokand Mechanical Plant JSC, Jizzakh Plastics JSC, UzAuto Motors JSC, Uzbekinvest JSC, Uzbektelecom JSC, achievements and problems in this regard. Appropriate conclusions were drawn on the topic and proposals were made.

The article provides a comprehensive analysis of the role of the digital economy in the socio-economic development of the Republic of Uzbekistan. It examines the institutional foundations of digital transformation, the development of ICT infrastructure, the digitalization of public administration and the private sector, and the implementation of innovative technologies in industry, education, healthcare, and agriculture. Special attention is given to the challenges of digitalization, including digital literacy, cybersecurity, and human capital development. Based on the analysis, the study identifies the key prospects for the further advancement of the digital economy and its impact on sustainable economic growth and the country's competitiveness.