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This article analyses the regional characteristics of the investment climate in Bukhara Region over the period 2020–2025. Based on the sectoral composition of investment in fixed capital, changes in investment financed from household funds, and foreign direct investment per capita, it ass…
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The development of capital potential is a fundamental prerequisite for strengthening the financial stability, lending capacity, and long-term competitiveness of commercial banks. This study examines strategic mechanisms for increasing regulatory capital, optimizing its structure, and main…
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This article examines mechanisms for financing innovation in Uzbek enterprises through international benchmarking and scenario analysis. Using Global Innovation Index 2025 indicators and national statistics for 2020–2024, the study identifies low R&D intensity (0.1% of GDP), limited c…
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Green energy projects combine substantial initial investment, long operating horizons, complex contractual arrangements and obligations that may remain outstanding after electricity generation ends. These characteristics require coordinated accounting decisions across project stages. This…
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This article develops a formative index of digital managerial readiness (DMR) for university teachers and applies it to an anonymous survey of 110 teachers in Uzbekistan conducted in September-October 2025. The index combines eight indicators in four blocks – use, competence, organisation…
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The article examines the economic essence, classification, and characteristics of capital expenditures, right-of-use assets, and investment assets; the specifics of their recognition, measurement, and accounting in accordance with international standards; the objectives, functions, and ke…
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Non-performing loans (NPLs) weaken bank profitability, liquidity and capital, yet countries use different approaches to reduce them. This article compares the experience of the United States, the European Union, China and selected Asian economies, Kazakhstan and India, and uses Ukraine an…
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Information asymmetry is usually inferred from enforcement records of insider trading, yet in most frontier markets such records do not exist. This paper develops and applies a framework for measuring information asymmetry when the regulator has never prosecuted a single insider-trading c…
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Digital transformation in healthcare requires efficient clinical documentation, reliable electronic records, and effective use of medical personnel’s time. However, manual data entry can increase physicians’ administrative workload and reduce the time available for patient care. Our study…
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This study assesses the 2026 revival of Basant in Lahore as a cultural and event-tourism product, with particular attention to its economic contribution, cross-sectoral tourism linkages, destination-image effects, and sustainability risks. The research uses a structured secondary-data ana…