Discover Scientific Insights from Various Academic Journals

This article develops and substantiates an expanded methodological framework for planning and authorizing the audit of cash flows of Territorial Electric Networks JSC (HET JSC) in accordance with International Standards on Auditing (ISA). The rese...

This study seeks to identify impact of strategic intelligence on achieving sustainable competitive advantage (SCA) in Tourism Sector (TS)through an exploratory study of a sample of managers in the Ministry of Culture, Tourism & Antiquities. Th...

The article scientifically analyzes digital transformation processes in the tourism service sector, the modern forms of digital services, and their main principles. During the study, the impact of smart tourism, artificial intelligence, IoT, Big D...

In this article, the current state of water resources use in our country and the measures set for efficient use of water resources and their effectiveness are analyzed, the importance of using tax mechanisms in the efficient use of water resources...

This study assesses food security and sustainability in the districts of the Republic of Karakalpakstan based on water, land, and climate factors. The research used panel data for 2016–2021 and included 13 indicators related to water resources, re...

This article analyzes the state-led transformation of auditing in Uzbekistan with a specific focus on the adoption of International Standards on Auditing (ISA) and the construction of a new regulatory architecture for the audit profession. The stu...

Companies ‘Act, 2013 mandates at least one women director in every company. The intent was to increase participation of women in board rooms and even after 12 years of this mandate there are a few companies with women in leading roles, and in most...

This study examined the effect of digital tax revenue on economic development in Nigeria, focusing on Value Added Tax (VAT) and Company Income Tax (CIT) collected from digital economic activities. The research concentrates on human development, pr...

This study investigates the mechanisms through which digital inclusivity enhances economic well-being in the rural areas of Samarkand Region, Uzbekistan, drawing on classical and contemporary theories of labor and capital. Employing a mixed-method...

This study benchmarks the competitiveness of the electrotechnical industry across five countries representing distinct stages of industrial development: Germany (advanced), South Korea (innovation-driven late industrializer), China (scale-intensiv...