No. 2 (2024) Economic development and analysis

Ushbu maqolada zamonaviy sharoitda axborot-kommunikatsiya xizmatlarini rivojlantirishning asosiy o‘ziga xos xususiyatlari, axborot-kommunikatsiya xizmatlari tuzilmasini zamonaviy iqtisodiyot talablariga moslashtirish, shuningdek, raqobatbardosh yuqori texnologiyali sektorga xos bo‘lgan samarali biznes modelini ilmiy asoslashga oid  muhim jihatlari o‘rganilgan.

The article discusses the current situation and main trends in the field of financing tourism organizations in Uzbekistan. Both state and private sources of financing were analyzed, special attention was paid to the issues of preferential lending, tax incentives, and subsidizing projects aimed at the development of tourism infrastructure. The article identifies the main problems facing the tourism sector and suggests ways to overcome them based on the analysis of successful practices and strategies.

The article reflects the results of a study of the Islamic capital market, which has become increasingly popular in recent years. It examines the degree of robustness of the instruments of the Islamic capital market to external shock factors in comparison with traditional ones. The author drew important conclusions as a result of an analysis conducted using the Hills estimation and OLS log-log regression methods.

This article reveals the reasons for the appearance of audit in different countries of the world. The development stages of the audit and the development of regulatory documents related to this process are explained. The specific features of planning an audit are considered.

The article systematizes the factors influencing the intensity of fluctuations, while studying the methodology of smoothing seasonal fluctuations in demand for tourist services in theory. At the same time, the directions for controlling (leveling) the intensity of seasonal fluctuations have been determined.

In this article, the approaches of various researchers on the activities, characteristics, issuance of securities, etc. of state-owned companies in the study of issues of assessing the value and profitability of the stocks of state-owned companies are studied. Methods and directions for assessing the value and profitability of stocks of state-owned companies are analyzed. Relevant conclusions are developed based on the study of issues of assessing the value and profitability of stocks of state-owned companies.

This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their short-term and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.

This article talks about the calculation of financial results in wine industry enterprises, the regulation of financial results and increasing profit in it, the essence, theoretical foundations of the accounting of financial results in wine industry enterprises, and the possibilities of increasing profit in wine industry enterprises.

The reforms and the mechanism of development in the field of agriculture in Kashkadarya region are widely studied and their theoretical aspects are explained. Agricultural economy in 2011-2023 was analyzed on the basis of statistics agency and suggestions were made. The main aspects of the need for econometric modeling of the production process of agricultural products are covered by the table. The strategy of econometric modeling of the development and management of the production of agricultural products is explained theoretically. Their analysis on the concept of agricultural development is summarized and the main concepts are presented. Environmental programs need to look for new strategies and solutions to solve these problems. According to the scientists of agriculture and environmental protection, the results of these efforts have been given.

In this article, the theoretical and practical aspects of the use of digital technologies in the analysis of socio-economic development of regions are studied. The trends of social development indicators and dynamics of Namangan region were analyzed using GIS technologies.

This article presents the problems and prospects for introducing a credit education system in higher educational institutions of the Republic of Uzbekistan. The article examines the research of scientists on the implementation of the credit education system, and also analyzes the results of a survey conducted among teachers of higher educational institutions. Proposals and recommendations have been developed for the introduction of a credit education system in higher educational institutions of the Republic of Uzbekistan.

The article emphasizes the need to assess the tourism potential of regions when forming a tourism development strategy and its implementation, and also analyzes the definitions of the concepts of potential, tourism potential and economic potential. When assessing the tourism potential of the regions, the need for a two-sided approach to it is shown - resource and process. In cases where quantitative assessment is difficult, the author proposes an assessment method based on a resource approach using expert assessments.

The article offers an expert assessment of the usefulness of the material, functional and emotional factors that determine the consumer value of restaurant services. The value level is estimated based on the difference between the expected and current value. The changes in consumer value factors depending on the type of restaurant are shown.

This article provides information on the theoretical foundations, organizational and management system, and principles of practical application of the Islamic financial instrument Ijara (Islamic leasing), as well as the differences between Islamic and traditional leasing. In addition, Islamic finance in Uzbekistan, in particular, the practice of the ijara (Islamic leasing) contract and the possibilities of Islamic finance to attract domestic and foreign investments are presented.

Sukuk, an integral part of the Islamic financial system, is showing its competitiveness in the traditional securities market line as the source of financing is based on assets. This article examines the scientific research of researchers devoted to a number of issues, such as the history of Islamic securities (sukuk), development trends, directions for its release on a state scale. The analysis was summed up and several additional suggestions were made at the end of the article.

An Islamic window is a separate branch, department or subsidiary of a bank operating under the principles of Islamic finance under traditional banks. The Islamic branch mainly operates in conditions where there is no legal basis for the activity of an Islamic bank, subject to any commercial bank within the framework of certain laws. We have analyzed about 25 articles on Islamic windows in this study. In the analysis, we mainly conducted a scientific research on the statistical analysis between the Islamic bank, the Islamic window and the traditional bank, their achievements, shortcomings and the quality of service and gave the necessary suggestions.

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.

Today, there is an increasing need for scientific research that will lay the foundation for improving the mechanisms of using tourist and recreational facilities in order to further develop the tourism sector in the world, increase its share in macroeconomic indicators, and provide the population with new jobs in the regions of the country. In this regard, this article analyzes the role of the marketing approach in the development of the tourism services market in the regions of the country.

The article reveals the importance of information and software for the organization of audit activities, in particular, proposals are made taking into account the best foreign experience on the use of analytical procedures for the purposes of internal audit, as well as on the organization of economic analysis at the country's textile and sewing and knitting enterprises.

The article discusses the issues of public-private partnership in the innovation sector (PPP) and the main directions of its development in conditions of limited resources. The problems hindering the development of innovations of the national economy in the field of PPP are shown, and a mechanism for improving the development of innovations in the economy of Uzbekistan based on the use of public-private partnership is proposed.

This article discusses the procedure for accounting for the sale of fixed assets and leasing them back according to International Financial Reporting Standards (IFRS). The problem with this topic is that the issue of sale and leaseback is not currently applied in the practice of Uzbekistan and is new to us. The authors examined this issue in detail in the article with examples and accounting records. The tables presented were compiled by the authors of the article. The forms of the statement of financial position and the statement of profit or loss and other comprehensive income in a shortened form are taken from international practice in preparing financial statements. To resolve the issue, the double entry method in accounting was used. The merit of the authors is that the issue under consideration with examples, tables and report forms was made available to Uzbek accounting practitioners and other interested parties.

In this article, the importance of leguminous grain crops in the agriculture of our country and the effective cultivation and use of the products obtained from them, raising the economic volume to a high level in the region, analyzing the economic situation of places where land and water resources are scarce in agriculture, and in this case in the regions existing problems and shortcomings of increasing the productivity of leguminous plants, directions and levers of the economic policy of our country implemented in this regard are analyzed.

Confidence interval estimations in linear models have been of large interest in social science. However, traditional approach of building confidence intervals has a set of assumption including dataset having no extreme outliers. In this study, we discuss presence of severe outliers in linear models and suggest bootstrap approach as an alternative way to construct confidence intervals. We conclude that bootstrap confidence intervals can outperform traditional confidence intervals in presence of outliers when sample size is small or population distribution is not normal. Lastly, we encourage researchers to run a computer simulation to evaluate conclusions of this study.

This article highlights the positive aspects of strategic management of textile enterprises, one of the most effective methods of increasing competitiveness in the industry, and analyzes the technology, brand, developed system and level of professionalism of textile enterprises in organizing service and management.

This аrticle highlights the essence оf the digitаl ecоnоmy, the impоrtаnce оf innоvаtiоn. Speciаl аttentiоn wаs pаid tо the prоblems аnd sоlutiоns оf intellectuаl prоperty, pаtent registrаtiоn in the trаnsfоrmаtiоn оf innоvаtive develоpment intо digitаl.