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Collaborative Governance Mechanisms for Multimodal Freight Hubs in Double Landlocked Countries: Evidence from Uzbekistan

Mu Zhendi

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-18
Abstrak

As a double landlocked country, Uzbekistan has long faced development bottlenecks of high transit logistics costs and low turnover efficiency. Based on the study of eight core multimodal freight hubs in Uzbekistan, this paper adopts a combination ...

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Assessment of the Risk Level of Electronic Invoices in the Context of Uzbekistan

Jurayev Akhmad Sayitnazar ogli

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-18
Abstrak

The aim of this article is to evaluate the level of risk associated with e-invoice type electronic invoices in Uzbekistan. As of now, over 3.5 million e-invoices are generated in Uzbekistan every month, which further emphasizes the importance of r...

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Ways of Forming Creative and Attractive Tourism Products for Foreign Tourists

Abdurasulov Shavqiddin Erkin o‘g‘li

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-16
Abstrak

The growing competition in the global tourism market necessitates the development of innovative tourism products that go beyond traditional service formats. This study examines modern approaches to forming creative and attractive tourism products ...

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Problems and Solutions of Green Marketing Use in Small Business Activities in Uzbekistan

Ganieva Madina Bunyodali qizi

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-14
Abstrak

This article examines the key problems and possible solutions related to the use of green marketing in small business activities in Uzbekistan. In the context of increasing global environmental challenges, green marketing has become an important t...

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Integrated Early Warning System for Enterprise Bankruptcy in Uzbekistan

Nasiriddinov Bahouddin

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-15
Abstrak

Against the background of further market transformations and strengthening of economic systems, the financial sustainability of an enterprise has become one of the important household factors of the macroeconomic stability and the national economi...

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Methodology for Assessing The Effectiveness of Local Tax Incentives

Abdurakhmonov Bakhriddin Abdumannon ugli

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-14
Abstrak

The paper proposes methodologies for evaluating the effectiveness of tax incentives at the local level. Based on a retrospective analysis, the comparative aspects of existing methodologies were evaluated, and the author’s approach to determining t...

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IFRS 15 Take-or-Pay: Revenue, Breakage and Disclosures in the Example of JSC Uzbekneftgaz

Munisabonu Toshpulatova

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-16
Abstrak

This paper analyzes the effects of IFRS 15 on revenue timing for long-term take-or-pay type supply contracts in the oil and gas sector. It shows that the major effect occurs in the velocity of revenue reallocation with future supply obligations an...

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Prospects for The Integration of Cotton Raw Material Production And Processing in Cotton–Textile Agro-Clusters

A. H. Berdiyev

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-16
Abstrak

This article provides a scientific analysis of the mutual integration of cotton raw material production and its processing within cotton–textile agro-clusters, as well as the prospects for developing this integration. Particular attention is paid ...

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Effective Resource Distribution Strategies in Silkworm Care

Khasanova Raykhon Bozarovna

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-14
Abstrak

Effective resource allocation is crucial for increasing efficiency and reducing production costs in silkworm breeding (Bombyx mori). This study examines strategies for optimizing labor, feed, and technological resources in sericulture farms. The d...

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Integrating Smart Tourism into Tourism Service Development and Tourism Product Marketing: The Case of Uzbekistan

Daminov Olimjon Nurmamat o‘g‘li

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 2
2026-02-14
Abstrak

The rapid digital transformation of the global tourism market has positioned smart tourism as a strategic policy instrument for enhancing service quality, improving operational performance, and strengthening destination competitiveness. Smart tour...

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