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This research aims to study the impact of adopting International Financial Reporting Standards (IFRS) on the quality of financial reports and the financial performance of Iraqi banks, in light of the economic transformations and openness to the global business environment after 2003. The …
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The development and progress that the world is witnessing in various sciences and fields is evidence and an indicator of human capabilities for innovation and creativity, information and communications technology is considered one of the fields in which humans have been able to innovate w…
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This article analyzes the activities of food industry enterprises in Uzbekistan based on statistical data. The development of the industry, the study of factors influencing it, and the comprehensive advancement of food production enterprises under conditions of intense competition are ide…
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This study conducts an econometric analysis of the factors influencing the volume of loans allocated to small business entities by commercial banks, using Uzbekistan as a case study. The research is based on monthly time-series data covering the period from 2020 to 2024 and applies the au…
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This study analyzes the financial sustainability of the electricity sector in the Republic of Uzbekistan following major reforms after 2019 year, using 2029-2024 annual financial reports. The research evaluates financial performance of four companies in energy sector: “Thermal Power Plant…
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The article extensively discusses the importance of special economic zones, which play an important role in the economic and social development of Uzbekistan, in attracting investments to the economy. Scientifically based practical proposals have been developed to increase the efficiency …
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This study aims to develop an economic and statistical model for forecasting the effectiveness of internal audit in service sector enterprises. The research examines the relationship between key internal audit indicators and overall organizational performance using econometric and statist…
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This article examines the role of the mahalla institution in the territorial governance system and explores ways to improve its effectiveness through the modernization of institutional and organizational mechanisms. The paper identifies the existing structural and functional problems exis…
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The paper examines how artificial intelligence (AI) affects human capital by disentangling the mechanisms through which AI can both reinforce and erase it. The main objective is to identify and systematize the channels of AI's impact on human capital and to assess their relevance for tran…
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Abstract: In contemporary economic conditions, enterprises operate as open socio-economic systems characterized by uneven, stage-based development, making the concept of the enterprise life cycle essential for understanding business dynamics, particularly in small and medium-sized enterpr…