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The Impact of Applying the Expected Credit Loss (ECL) Model According to IFRS 9 on Capital Adequacy in the Iraqi Banking Sector

Abdul Karim Tariq Ahmed; Taicir Moalla Loukil

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 12
2025-12-04
Abstrak

This paper seeks to evaluate the effect of utilizing the International Financial Reporting Standard (IFRS9); in particular, Expected Credit Loss (ECL) model on the capital adequacy of Iraqi commercial banks. A descriptive and analytical method was...

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Tourism Diversification in Education and Research

Makhmudova Aziza Pirmamatovna

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 12
2025-12-04
Abstrak

Seasonality provokes downtime of accommodation facilities and temporary unemployment of staff. The purpose of the study is to identify potential opportunities to smooth out the impact of seasonality on the tourism industry of the Republic of Uzbek...

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The Basic Concept of Innovative Activity in Tourism and its Importance

Makhmudova Aziza Pirmamatovna

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 12
2025-12-04
Abstrak

Timely attention of tourism enterprises to new technological changes in various areas of tourism-related activities, the ability to create new ways of working and improve performance are recognized as a prerequisite for the survival of enterprises...

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Improving Tax Administration in a Business Environment: Fiscal Sustainability

Azizbek Khurramov

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-29
Abstrak

This research paper examines the ongoing reforms and challenges in improving tax administration within Uzbekistan’s evolving business environment. Over the past decade, Uzbekistan has undertaken significant steps to modernize its tax system, strea...

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Improving Liquidity Risk Management Mechanisms in Commercial Banks of Uzbekistan

Qodirov Azamatjon Baxodirovich

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-30
Abstrak

The study investigates the liquidity management of commercial banks in Uzbekistan in a period whereof faster credit expansion and increasing non performing loans are creating new challenges for the system. Although Basel III tools like the Liquidi...

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Increasing The Competitiveness of Educational Institutions in Uzbekistan

Babayeva Lola Ibragimovna; Farmonov Mardon

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-30
Abstrak

This paper investigates the ways through which educational institutions in Uzbekistan can enhance their competitiveness in the face of increasing international standards, fast change in technology and changing requirements of labor market. While m...

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The Impact of Higher Education Institutions on the Development of Innovative Entrepreneurship in Uzbekistan

Maxliyo Shomurodova

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-30
Abstrak

Uzbekistan has witnessed higher education institutions beginning to become a significant player in the development of the innovative entrepreneurship environment in the republic. I see the role of universities changing; they are now experimental g...

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Evaluating the Impact of ESG Disclosure Practices on the Financial Stability of Commercial Banks: Evidence from Central Asia

Farrukh Esanov

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-30
Abstrak

More than ever, Environment, Social, and Governance (ESG) disclosure is seen as vital to securing greater corporate transparency, better risk management and financial resilience in the banking industry. However, in Central Asia ESG practices are s...

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Cluster Development and Digital Transformation of Wine Tourism in Uzbekistan: Economic and Regional Potential

Tursunov Khasan Kholmuminovich

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-30
Abstrak

The purpose of this study is to analyze the economic opportunities of tourism resources of nature and agriculture of Uzbekistan, as well as the relatively newly emerging area of wine tourism. Uzbekistan has long traditions of viticulture and touri...

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The Use of Bibliometric Analysis in Research of Tourism and Recreational Potential Assessment

D.Aslanova; Z.Usmanova

American Journal of Economics and Business Management
ISSN: 2576-5973
Vol: 8, No: 11
2025-11-28
Abstrak

From the perspective of socio-economic research, evaluating a destination's tourism and recreational potential is widely regarded as one of the most crucial tasks that can have a significant impact on the amount of demand for tourism and an increa...

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