Abstract.
This article comprehensively analyzes the reforms implemented in recent years in the direction of developing the credit system for entrepreneurship in Uzbekistan. In particular, such areas as family entrepreneurship support programs, preferential lending mechanisms, expansion of the micro…
Abstract.
Given the persistent debates in corporate accounting and finance regarding whether financing decisions significantly influence profitability and shareholder value in highly leveraged banking institutions, the study examined the relationship between capital structure reporting and firm val…
Abstract.
This paper asks whether digital infrastructure and Islamic banking are complements or substitutes in advancing the Sustainable Development Goals (SDGs). Using an annual panel of up to 57 countries over 2007-2024 (N = 846-1,026), the study estimates the association between Islamic banking …
Abstract.
This article investigates ways to increase the economic efficiency of digitalizing the service sector, using Bukhara region as a case study. Digital initiatives (smart cameras, artificial intelligence, unified platforms) across five sub-sectors tourism, retail trade, freight transport, co…
Abstract.
Small business is routinely credited with carrying the labour market of Uzbekistan, since the sector accounts for roughly three quarters of total employment. This study argues that such share-based reasoning conflates two distinct properties — the stock of jobs a sector holds and its marg…
Abstract.
This study focuses on the adaptive management of operational strategy and the optimization of resource allocation across Product Life Cycle (PLC) stages in industrial enterprises. Diverging from traditional single-factor and marketing-oriented PLC models, this paper introduces the concept…
Abstract.
This article analyses credit risk management practices in commercial banks using evidence from three large private banks of Uzbekistan — Kapitalbank, Hamkorbank and Ipak Yuli Bank. Drawing on the statistics of the Central Bank of the Republic of Uzbekistan (cbu.uz) and the banks’ IFRS fin…
Abstract.
This article provides a comprehensive assessment of the formation and development of the network of foreign and private (non-state) higher education institutions (HEIs) in Uzbekistan. The study draws on official statistical data covering 2005-2026 and applies time-series analysis, the ass…
Abstract.
A major problem in the U.S. healthcare system is healthcare billing fraud in Medicare and Medicaid programs that inflict billions of dollars in financial losses and add to healthcare waste every year. Duplicate billing, phantom claims, upcoding, unnecessary medical procedures, and patient…
Niyazmetov Islambek Masharipovich; Khaydarоv Alisher Akram ugli
ISSN
2576-5973
Vol. 9
· No. 9
DOI
Abstract.
This study develops an empirical approach for determining a tax-free minimum income in Uzbekistan by linking the personal income tax base to the relative economic position of households. The study is based on the premise that income required to maintain a minimum socially acceptable stand…