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American Journal of Economics and Business Management 07 Apr 2026

Occurrence of Liabilities in Insurance organizations, Recognition Criteria, and Stages of Accounting Treatment Under IFRS 9, 39, 32, and 7

Jalg'asbay qizi, Khaliqnazarova Gulnaz
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This paper examines the occurrence, recognition, and accounting treatment of liabilities in insurance organizations in accordance with IFRS 9, IAS 39, IAS 32, and IFRS 7. It analyzes the conceptual framework of financial liabilities, disclosure requirements, and measurement approaches, wi…
American Journal of Economics and Business Management 08 Apr 2026

Digital Transformation in Agriculture: Factors and Approaches

Matrasulov Baxodir Erbutayevich
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This article provides a systematic analysis of the main factors influencing digital transformation processes in agriculture. It examines the sectoral characteristics of the agrarian sector, the quality of labor resources, the information infrastructure, and the specific features of the in…
American Journal of Economics and Business Management 08 Apr 2026

Improving the Processes of Financing Investment Projects through Lending in Banks

Nazarov, Aziz Avazovich
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. Today, the role of commercial banks, which are an integral part of the country's economy, in ensuring economic stability is growing. In particular, the importance of banks financing investment projects is very high, and the government continues to implement reforms to further improve proj…
American Journal of Economics and Business Management 05 Apr 2026

The Formation of an Effective State Innovation Policy and the Specifics of Creating Innovation Clusters in Uzbekistan

Farrukh qizi, Malikha Azizova
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This study investigates the establishment of a sound state innovation policy and the innovation clusters in Uzbekistan as the world economy is becoming increasingly competitive. Internationally, innovation clusters are known as powerful industrial engines that accelerate the translation o…
American Journal of Economics and Business Management 05 Apr 2026

The Interrelationship of Green Investments and Sustainable Development

Shuhrat qizi, Temirova Nozima
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This article reflects the relationship between green investments and sustainable development, the importance of green investments in sustainable development. The state of sustainable development and green investments in countries was analyzed through macroeconomic indicators in Uzbekistan…
American Journal of Economics and Business Management 07 Apr 2026

Resource Capacity in Higher Educational Institutions and Its Formation Factors

Ibroxim, Meliboyev
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This article scientifically analyzes the formation of resource capacity of organizations in the field of higher education services, its structural elements and development factors. The study studies the impact of resource capacity on the activities of the organization through material, fi…
American Journal of Economics and Business Management 07 Apr 2026

Econometric Analysis of the Relationship Between Service Quality and Economic Efficiency

Khudoyorov Lochinbek Bahromovich
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This article analyzes the role of artificial intelligence and digital platforms in managing service quality in the service sector. In the digital economy, service quality is one of the important factors determining the competitiveness of enterprises. The study examined mechanisms for moni…
American Journal of Economics and Business Management 06 Apr 2026

Construction Services Economic Analysis Object As International Standards Based on Classification

Ismatulla ogli, Yakhyoyev Tolkin
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This article is displayed by construction companies construction works classification , calculation and analysis done increase international to standards adaptation and on the specific characteristics of construction enterprises as objects of economic analysis. Presents developments in de…
American Journal of Economics and Business Management 06 Apr 2026

The Role of Government in Regional Export Performance Development

Qurbanov, Feruz
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. This paper focuses on the contribution of the government role in improving the performance of the region in export, especially the role of public policies and support systems in enabling the firms to be involved in the international market. The study uses the qualitative literature review…
American Journal of Economics and Business Management 06 Apr 2026

Scientific Problems of Regional Development Assessment Methodology

Sattorov Sanjar Abdumurodovich
ISSN 2576-5973 Vol. 9 · No. 4 DOI
Abstrak. The article considers systemic methodological problems in assessing regional development in the context of a modern regional economy. Based on a critical analysis of the literature review (2020–2025), the main problems were identified and grouped into four blocks: indicator-measurement (i…