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THE ROLE OF DIGITAL TOURISM DEVELOPMENT IN THE NATIONAL ECONOMY
Xubbim Ulashev

This article examines digital tourism as one of the fastest-growing phenomena in modern practice. The examples provided illustrate how people move within tourist flows, determining their direction and impact on host regions. Economic systems are cyclical by nature, with cost and revenue flows regularly recurring. Therefore, the article offers proposals and recommendations reflecting the crucial role of digital platforms in the tourism sector.

12/29/2025
  • PDF (Uzbek)
285-292 29 17
FEATURES OF FINANCIAL REPORTING OF ISLAMIC BANKS
Nilufar Batirova

This article highlights the specific features of Islamic banks' financial reporting. Financial statement forms are analyzed separately in accordance with the rules of conventional and Islamic accounting. Specifically, it highlights changes in the composition of the balance sheet, which reflects the financial position of an enterprise. The reasons for adding three additional financial statement forms to conventional accounting in Islamic accounting are explained in turn. The article also provides an example of a statement of changes in restricted investments. Finally, the article concludes with conclusions regarding the distribution of profits and losses in Islamic banks.

12/29/2025
  • PDF (Uzbek)
47-54 28 43
IMPROVING STRATEGIC PLANNING BASED ON THE CONSIDERATION OF MUTUAL RELATIONS IN TEXTILE ENTERPRISES
Bobur Abidov

В статье рассматривается вопрос совершенствования стратегического планирования на текстильных предприятиях по результатам организации эффективных взаимоотношений с поставщиками ресурсов с целью снижения издержек и обеспечения бесперебойности производства.

03/28/2025
  • PDF (Uzbek)
41-46 82 47
PRACTICAL ANALYSIS OF FINANCING THE PENSION SYSTEM
Nuriddin Rajabov

The article analyzes the content and significance of the concept of "Practical analysis of pension system financing", income and expenses of the pension fund, financial sources of the pension fund, demographic, economic, social factors affecting the pension fund, state pension provision, funded pension provision, private pension provision, distributed and mixed pension models.

12/27/2024
  • PDF (Uzbek)
152-159 75 34
THE CONTENT AND ESSENCE OF THE MECHANISM OF DEVELOPMENT OF ENTERPRISES IN THE CONSTRUCTION MATERIALS INDUSTRY
Umida Uzakova

The scientific article shows the content and essence of the mechanism of development of enterprises in the construction materials industry. In particular, ensuring the integration of elements of organizational structures and increasing the competitiveness of the enterprise; ensuring self-regulation and interaction of elements in order to organize efficient production; ensuring a steady push to create a permanent combination of production factors based on innovative risk; based on increasing the sustainability of the internal and external environment of the enterprise, as well as ensuring liberalism and effective development of enterprises.

05/31/2024
  • PDF (Uzbek)
326-337 165 98
IMPROVING FINANCIAL CONDITION STRATEGY OF AN ENTERPRISE
Maxbuba Ismailova

The article discusses a strategy for improving the financial condition of the enterprise, proposes measures to improve the financial condition of the enterprise and the introduction of a management system analysis.

04/30/2024
  • PDF
81-85 223 77
FISCAL-BUDGET POLICY AIMED AT INTEREST IN PAYING TAXES
Azizbek G‘iyosov

The artiсle highlights proposals сonсerning the interest of taxpayers in paying taxes by explaining that publiс expenditures are сarried out at the expense of taxes paid by them.

09/07/2023
  • PDF (Uzbek)
22-33 117 117
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