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This article examines international experience in the infrastructural support of small business activity and identifies promising directions for adapting effective foreign practices to the socio-economic and institutional conditions of Uzbekistan. Small businesses play a crucial role in p…
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The study of this article examines the theoretical and methodological aspects of improving the classification and presentation of non-current assets in financial statements. Attention is paid to distinguishing property, plant and equipment from investment property according to their econo…
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This study examines whether Uzbekistan’s expanding construction-materials industry has achieved measurable improvements in energy efficiency and decarbonisation. It analyses official cement-production statistics for 2022–2025, Uzbekistan’s First Biennial Transparency Report and regulatory…
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Purpose. This article aims to substantiate the theoretical and methodological foundations for evaluating the efficiency of public budget expenditure and to develop a comprehensive, multi-criteria system of indicators capable of capturing the economy, efficiency, and effectiveness of budge…
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This study examines authorized capital as a component of the financial stability and solvency architecture of insurance organizations in Uzbekistan. The analysis combines legal review, comparative analysis, descriptive statistics, dynamic-series analysis and an analytical comparison with …
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Production sharing agreements (PSAs) combine the allocation of petroleum production with contract-specific rules for recovering eligible project costs. This study examines the social and financial mechanisms through which the interests of the state and investors can be coordinated in oil …
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Managing a region's natural capital well means understanding how economic growth relates to the environmental cost of air pollution, yet little sub-national evidence exists for the arid, agriculture-based economies of Central Asia. This paper studies how air pollutant emissions changed ac…
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This study examines the strategic management of digital transformation in industrial enterprises using Farg‘onaazot JSC as a case study. The research analyzes the integration of digital initiatives with production processes, resource management, and strategic objectives. Corporate and fin…
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Loan classification models are essential for identifying credit deterioration and supporting sound banking decisions. This thesis examines an integrated approach to improving classification models through financial, behavioral, facility, collateral, sectoral, and macroeconomic information…
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Loan classification criteria are fundamental to commercial-bank credit-risk management because they determine when an exposure is treated as performing, requires intensified monitoring, or presents materially elevated risk. Poorly optimized criteria can create two opposite failures: late …