American Journal of Economics and Business Management

The internship was undertaken at a shipping agency in Chennai, focusing on key operational areas such as shipping, logistics, customs clearance, and transportation. The objective of the program was to bridge the gap between academic theory and practical business operations, providing valuable exp...

This paper aims to help investors in making investment decisions by analysing the projecting capability of chain model by Markov on the Iraq Stock Exchange (ISX60) index during January 2, 2024 to December 30, 2024, including (231) trading days. The application of this model requires identifying t...

This study looks at the defects of the old Nigerian tax structure and the need for a reform of existing tax laws, to make it effective and reduce the payment burden on the low income earners. It captured the issues of efficiency and equity in optimal tax reform. The study adopted Progressive Taxa...

In the context of globalization and economic competition, ensuring the financial independence of local budgets is increasingly dependent on accurately assessing the tax potential of regions. Existing methods for evaluating tax potential often rely on generalized indicators, which inadequately ref...

The digitalization of accounting and auditing in Uzbekistan has brought significant operational efficiencies but simultaneously introduced new vulnerabilities to cyber threats and data breaches. With 70% of enterprises adopting cloud-based accounting systems by 2023, cybersecurity risks have beco...

The global banking sector is undergoing a profound shift driven by digital technologies, with accounting functions at the forefront of transformation. In Uzbekistan, governmental initiatives promoting digitalization, particularly the 2020 Presidential Decree, have accelerated the adoption of ente...

Property and land taxes are vital sources of regional revenue in Uzbekistan, yet their collection efficiency remains below potential due to outdated systems and incomplete registries. While reforms and digital initiatives have slightly improved tax collection, Uzbekistan’s efficiency still lags b...

Entrepreneurship has become a central pillar of economic growth, innovation, and social transformation in the rapidly evolving global landscape of the 21st century. As technological advancement and globalization reshape traditional industries, entrepreneurial activity extends beyond business crea...

The competitiveness of unemployed youth in the labor market is a fundamental concern for socio-economic stability and sustainable development, particularly in developing nations like Uzbekistan. Despite various policy initiatives, such as vocational education programs and employment incentives, m...

This article explores various strategies and approaches aimed at enhancing the competitiveness and efficiency of transport services. It discusses the importance of technological advancements, such as the adoption of digital platforms, smart logistics, and data analytics, in improving service deli...

This study explores the dynamics and performance trends of small business and private entrepreneurship (SBPE) in the Khorezm region from 2018 to 2024. Using statistical data across key economic sectors, the analysis reveals a substantial increase in the absolute volume of SBPE activities–particul...

Economic evaluations in healthcare increasingly recognize the strategic contribution of nursing labor to institutional efficiency and cost-effectiveness.In Uzbekistan, particularly in regional medical centers such as those in Bukhara, the economic role of nurses is often overlooked, with most res...

The study examined the impact of organisational change on organisational behaviour, use PHED as a case study. The research was guided by three queries and three objectives. The study sought to examine the impact of downsizing, changes in job design, and digital transformation on employee behaviou...

The demand for administrative efficiency in the civil service necessitates a well-integrated information system. This study examines how database architecture, electronic record systems, and digital communication influence administrative efficiency in the Delta State Civil Service. A quasi-experi...

This article analyses the impact of financial indicators, including liquidity, capital adequacy, profitability, asset quality and risk management, on rating indicators. Statistical and economic modelling methods are used as a methodological approach, and a practical analysis is carried out using ...

Selling things abroad, or exporting, is a straightforward definition.  When goods and services leave a country and money comes in from other countries, it's called export.  The laws and regulations governing international trade vary from one nation to another.  An exporting corpora...

India’s energy landscape is undergoing a significant transformation as the country shifts toward renewable energy to address the growing demand for sustainable and clean power. In this dynamic environment, Tata Power and Adani Green Energy have emerged as prominent leaders, capitalizing on govern...

This study examines the economic and operational aspects of alternative energy sources, including solar, thermoelectric, biogas, and wind power systems, focusing on their development, design, and large-scale implementation. It evaluates the advantages, challenges, and financial constraints associ...

This study investigates the organisational and economic mechanisms influencing the development of small businesses and entrepreneurship within Uzbekistan’s mahalla system—traditional neighbourhood institutions that function as both administrative and socio-cultural units. While national policies ...

The current state and development strategies of trade services in the Samarkand region, Uzbekistan, are discussed in this article. Utilizing statistical data lasting 2019 to 2024, the study appears at retail turnover trends and trade company's growth. The research considers significant challenges...

This article explores international experiences in the formation and transformation of venture funds to support innovative economic development. In the context of global technological advancement, venture capital has become a key mechanism for fostering innovation, particularly in start-up ecosys...

This article explores the dynamic interplay between venture capital (VC) funding and litigation trends within the context of innovative economic development. As VC serves as a primary financial engine for startups and emerging technologies, understanding its trajectory is essential for assessing ...

The global energy sector is experiencing a digital revolution that is transforming infrastructure, efficiency, and sustainability. In Uzbekistan, efforts to modernize the energy sector have included renewable energy initiatives and international partnerships. However, digitalization remains uneve...

Efficient water use in irrigated agriculture is crucial, especially in arid and semi-arid regions where irrigation ensures food security and rural development. Despite awareness of water scarcity and technological solutions, irrigation systems remain inefficient in many countries due to outdated ...

Commuting means the flow of humans from one place to another place, and again its pattern is continuous. And the human is called a commuter. In any geographical area, the people have been moving within the area for many works as well as activities, but the most important part for human beings is ...

This article analyzes the issue of effective real estate object management based on the experiences of foreign countries. Management models, digitalization processes, legal frameworks, and the organization of citizen participation implemented in countries such as the USA, Germany, Japan, South Ko...

The halal industry has gained significant global traction, driven by a growing Muslim population and rising consumer interest in products aligned with Islamic ethical and cultural values. In both Muslim-majority and non-Muslim countries, halal-certified goods and Islamic finance are increasingly ...

The rise of Islamic civilization significantly influenced the foundation of new urban centers beyond the Arabian Peninsula, with Al-Kufa emerging as a vital administrative and military hub. Strategically located near the Euphrates River, Kufa’s development was shaped by its geographical advantage...

In the global tourism economy, emerging markets are increasingly leveraging destination branding as a strategic approach to stimulate economic development and sustainability. Traditional promotional methods often fail to address structural limitations and shifting tourist expectations in developi...

This study examined the relationship between Human Resource Accounting (HRA) characteristics and the financial performance of oil and gas companies in Nigeria. Specifically, the study focused on two key HRA components—Human Capital Cost (HCC) and Training and Development Expenses (TDEX)—and their...

The research aims to study green financing according to its dimensions (size of green financing, environmental compliance standards, innovation in green products, banks’ participation in environmental initiatives, green financial facilities, transparency and disclosure) and indicators measuring t...

The oil and gas industry remains a cornerstone of economic development and energy security in many nations. In Uzbekistan, the sector’s contribution is strategically vital, particularly amid global shifts toward sustainable energy sources. Despite substantial investment and output, there is limit...

This paper explores the economic efficiency of digitalizing service processes within the hotel industry. As digital technologies become more prevalent, hotels are increasingly adopting automation tools, mobile applications, online booking systems, and AI-based customer support to enhance guest ex...

Water is one of the most essential natural resources, playing a critical role in public health and economic development. However, the rising demand for water has placed immense pressure on urban water supply systems, leading to environmental issues such as over-exploitation of water resources and...

This research aims to highlight the importance of the knowledge economy and innovation in advancing higher education through the study of modern technological applications and their role in designing and updating educational and training programs within university institutions. The study builds u...

Artificial Intelligence (AI) and Machine Learning (ML) have become transformative technologies in financial risk assessment, offering novel methods to analyse, predict, and mitigate risks. Traditionally, financial institutions relied on statistical models and human judgment to assess credit, mark...

This paper explores the trade turbulence experienced by India due to U.S. tariff policies, particularly during Donald Trump’s presidency—from his first term (2017–2021) through the beginning of his second term in 2025. It analyses how the U.S. administration’s protectionist approach, aimed at red...

In the evolving landscape of corporate governance, board directors face increasing complexity in decision-making, compliance, and risk management. Traditional governance frameworks struggle to meet the challenges posed by rapid digitalization, data overload, and global market dynamics. Despite em...

The efficiency of intellectual resource usage is one of the key metrics in assessing the performance of service sector organizations in the knowledge economy. This study examines how leveraging intangible assets effectively can foster strategic goals and outcomes in the service sector context. Th...

Efficient documentation in healthcare is vital for service quality, yet electronic health records (EHRs) often impose time, cognitive, and usability burdens on physicians. In Uzbekistan, challenges in manual EHR entry, typographical errors, and copy-pasting hinder clinical productivity and data i...

This article examines the impact of external factors on the loan portfolios of commercial banks. Enhancing the efficiency of commercial banks' loan portfolios is a crucial factor in ensuring economic stability and competitiveness. Improving loan portfolio efficiency not only creates opportunities...

The continuous evolution of global financial markets has heightened the need for commercial banks to operate efficiently, particularly in how they manage and allocate their assets. This paper presents an econometric analysis of bank assets to assess their role in enhancing the efficiency of comme...

India's reliance on coal for energy security presents a complex challenge to balancing economic growth, energy access, and environmental sustainability. This study examines India's coal dependence, the socioeconomic implications of a rapid coal phase-out, and potential strategies for a sustainabl...

This study investigates the impact of supply chain management practices on the income levels of cooperative farmers in Anambra State, Nigeria. The research was conducted on a population of 13,484 individuals, with a carefully selected sample size of 524 respondents obtained through a multi-staged...

The tourism industry in Uzbekistan is developing, but encumbered by broken governance, lack of digital infrastructure, and lack of professional training. This work finds an essential hole in institutional consistency and suggests the creation of the Ministry of Tourism and designing a specialised...

Industrial enterprises contribute significantly to global resource consumption and environmental degradation, accounting for nearly 30% of energy use and 24% of greenhouse gas emissions. As environmental regulations tighten and sustainability imperatives grow, industries are under pressure to ado...

A stable and contemporary electric power sector is essential to Uzbekistan's ongoing economic growth.  Notwithstanding continuous improvements, the energy sector in Uzbekistan still faces structural, technological, and financial difficulties, such as antiquated infrastructure, inefficiencies...

Digital financial inclusion has emerged as a transformative mechanism that extends financial access, reduces transaction costs, and promotes economic stability, particularly in developing economies. In Iraq, limited banking infrastructure, low ATM penetration, and reliance on cash-based systems h...

Tourism is a key driver of economic growth and social development globally, offering employment, income generation, and cultural exchange opportunities. In Uzbekistan, tourism is strategically prioritized, with entrepreneurship seen as a catalyst for improving service quality, attracting investme...

In the world of business, no organisation can exist without customers. The customer is the one that sustains businesses by paying organisations for products and services. It is therefore important for organisations to establish good relationships with the customers/clients.  Establishing suc...

Currency policy plays a pivotal role in ensuring macroeconomic stability, especially in economies undergoing structural transformation and digitalization. In Uzbekistan, significant reforms from 2021 to 2024 have focused on liberalizing the exchange rate, adopting inflation targeting, and fosteri...

The primary aim of this research is to explore the integration of economic feasibility and environmental sustainability within infrastructure projects, focusing on the target costing methodology. The study investigates the practical applications of this methodology, particularly its role in promo...

Improving the quality of bank management is a necessary condition for ensuring the stability of commercial banks. In turn, improving the quality of management in commercial banks requires the improvement of management modeling practice. In the conditions of digital transformation, the use of digi...

In many developing economies, gender disparities persist in labor market participation, despite policy-level interventions. Non-governmental organizations (NGOs) have emerged as critical actors in addressing structural and social barriers faced by women, yet their potential remains underutilized....

This article extensively highlights the economic essence of local budgets, their sources of formation, expenditure structure, and their role in socio-economic development. Initially, various economic and legal definitions of local budgets are analyzed, clarifying their primary functions and chara...

In an increasingly digital global economy, the effectiveness of monetary policy is being reshaped by the integration of financial technologies, particularly in developing and transitional economies. Uzbekistan, undergoing structural reforms between 2020 and 2024, has implemented inflation targeti...

The research aims to answer the question (How can talent management affect entrepreneurial performance). To measure the talent management variable, the dimensions (talent attraction, talent retention, and talent development) were adopted. The entrepreneurial performance variable was measured base...

Public investment is a fundamental pillar in promoting economic development in developing countries, especially those striving to overcome structural imbalances and development challenges. Iraq, despite its substantial human and natural resources, faces significant constraints hindering the effec...

Amid the accelerating pace of digital transformation, Human Resource Management (HRM) has emerged as a critical strategic element in building a sustainable future workforce, facing new challenges while leveraging promising opportunities. In this context, the present study aims to explore the type...

This study investigates the impact of trainers’ information technology (IT) Proficiency on the quality of knowledge transfer to trainees. The evaluation of the Financial Accounting Training Area within the Department of Finance examines how trainers’ expertise in IT tools, systems, and applicatio...

This study presents a comprehensive comparative analysis of the two leading global university ranking systems: Times Higher Education (THE) World University Rankings and QS World University Rankings. Through examining their historical evolution, methodological frameworks, indicator weightings, an...

This article demonstrates how other nations have developed the service sector, improved the economic mechanism and its classification, implemented public-private partnership projects, and introduced novel ways for the public sector to enter into contracts with the private sector using its own fun...

The current study aimed to identify the nature of the relationship between the flexibility of banking operations and the promotion of effective marketing, and to test these relationships in a sample of private commercial banks in Basra Governorate. To achieve this, the flexibility of banking oper...

In recent decades, technological innovation has emerged as a transformative force in addressing global economic, environmental, and social challenges. The United Nations’ Sustainable Development Goals (SDGs) emphasize the need for innovation to ensure inclusive and sustainable progress. Despite g...

In this article analyzes the distinctive features of innovation processes in the fuel and energy complex (FEC) and the analysis reveals how these features create a unique innovation landscape that differs significantly from other sectors. The article explores these dynamics through the lens of te...

The article analyzes the rich historical and cultural heritage of our country, the mausoleums of dear saints, religious shrines as the basis for increasing the potential of pilgrimage tourism. As an object of the study, issues of effective and rational use of regional resources in the development...

In an increasingly dynamic market economy, analyzing the competitive environment is essential for enhancing the effectiveness of small business strategies and ensuring sustainable development. Small enterprises often operate under unique conditions shaped by local market structures, consumer infl...

Within higher education, lectures remain the primary way of passing on theoretical information, and this is most evident in economic theory. Because the need for professionals conversant in economics is growing, it is crucial to improve the teaching methods used in economic lectures. In spite of ...

Foreign Direct Investment (FDI) plays a crucial role in enhancing the economic development of any nation, especially in developing countries like India. The Indian retail sector, one of the fastest-growing sectors, has seen significant transformation due to FDI inflows. This paper aims to analyze...

Agriculture remains the backbone of Uzbekistan’s economy, crucial for employment, exports, and food security, especially under the pressures of global climate change and economic reform. Despite many studies on Uzbekistan’s agricultural reforms, there is limited exploration of how innovative deve...

This article analyzes the impact of social sectors - namely, education, healthcare, social protection, employment and housing - on economic well-being in society. The author’s analysis of the case of Uzbekistan uses analytical approaches to the attention paid by the state to the social sector, th...

This study explores the challenges and prospects of improving the accounting of receivables and payables in state medical institutions in Uzbekistan. Despite recent reforms in the healthcare sector aimed at enhancing transparency and efficiency, deficiencies persist in how financial transactions—...

The service sector plays an increasingly vital role in national economies, contributing significantly to GDP growth, employment, and socio-economic stability. In the context of Uzbekistan’s economic transformation, the service sector has become one of the most dynamic and rapidly developing areas...

Background: Highway construction entrepreneurship has evolved through distinct historical phases shaped by socio-economic, political, and technological changes. From early state-controlled infrastructure development to the modern rise of private sector-led initiatives, this sector has experienced...

Background: Pilgrimage tourism, as a subset of cultural and religious tourism, plays a significant role in connecting spiritual practices with economic development. It has become a vital element of many countries' tourism sectors, offering both domestic and international travelers opportunities f...

Background: The Meetings, Incentives, Conferences, and Exhibitions (MICE) industry is a fast-growing segment of the global tourism sector that significantly contributes to economic development and job creation. As destinations seek to diversify their tourism offerings, MICE tourism emerges as a c...

Background: The demand for public services—such as healthcare, education, utilities, and social welfare—fluctuates over time due to demographic, economic, technological, and policy changes. Understanding and forecasting these dynamics is critical for effective public sector planning and resource ...

The digital economy is rapidly reshaping global markets, enhancing productivity, and transforming organizational structures, with significant implications for service-oriented enterprises. In Uzbekistan, the transition of service enterprises to a digital economy is a national priority, especially...

The study aimed to demonstrate the impact of investment in the Iraqi Stock Exchange on expansion of the economy. Markets Contribute substantially to Advancemental role in the country's overall economy, attracting foreign investment, which constitutes another dimension that can used to strengthen ...

Stock markets are essential financial instruments that facilitate capital accumulation and economic development. Developed countries have leveraged stock markets—particularly IPO mechanisms—to stimulate investment and transparency in corporate governance. In Uzbekistan, despite ongoing reforms, t...

This аrtiсlе рrоvidеs аn in-dерth аnаlуsis оf thе еxреriеnсеs оf lеаding fоrеign соuntriеs in аssеssing thе finаnсiаl sесuritу оf jоint-stосk соmраniеs, fосusing оn thеir соnсерtuаl, institutiоnаl, аnd tесhnоlоgiсаl аsресts. Thе studу соnduсts а соmраrаtivе аnаlуsis оf thе finаnсiаl stаbilitу аss...

In the era of digital transformation, enhancing the strategic competitiveness of food-producing enterprises is essential for ensuring food security, economic resilience, and sustainable growth. Despite notable progress in digitalization globally, food-producing entrepreneurial entities in Uzbekis...

The transition to a green economy has emerged as a pivotal global trend, especially in the service sector, where environmental sustainability, efficient resource use, and innovation are increasingly shaping operations. This study aims to explore how green economy principles are being implemented ...

Excise taxation plays a vital role in regulating consumption behavior and generating public revenue, particularly in economies undergoing structural transformation. As Uzbekistan progresses toward World Trade Organization (WTO) accession, it faces the need to align its excise tax system with inte...

Today's global economy is witnessing increasing competitiveness driven by the rapid development of information technologies, which have become pivotal in various sectors, including regional and urban planning. The tremendous advancement in information systems has propelled institutions, both in t...

This article provides a comprehensive theoretical framework and comprehensive methodology for assessing the effectiveness of intellectual services in the higher education system. It also analyzes the specifics of intellectual services, including their intangible properties, the intensity of knowl...

This study explores the application of machine learning in predicting and optimizing global trade flows, improving trade forecasting, risk assessment, and regulatory compliance. A quantitative approach was utilized, where machine learning techniques such as time series forecasting, clustering, an...

Technological Advancements in internet have profoundly affected the social and economic development of countries, such as Nigeria. The social media effect on the development of human capacity extends beyond mere information exchange; social media have emerged as powerful communication tools in ec...

This paper presents a detailed regional assessment of Uzbekistan’s tourism industry using a multi-indicator evaluation system designed to capture strategic development levels across economic, social, infrastructural, and environmental dimensions. Based on 2024 data, the study integrates 14 admini...

This study investigates the role of innovation quality in sustaining competitive advantages within the Iraqi manufacturing industry. In an increasingly dynamic and uncertain business environment, firms face a range of competing priorities—cost, quality, delivery, flexibility, and innovation—that ...

Retail investors’ perception refers to their understanding, attitude and beliefs about financial instruments like derivatives, which influence their investment decisions and risk-taking behavior. Perception of investors is influenced by various factors. The study of retail investors’ perception w...

This study develops a lightweight vision-based system integrating deep convolutional and recurrent neural networks to identify early drowsiness in commercial heavy-duty operators in real time. Given that fatigue-related collisions account for approximately 13% of severe crashes in the freight sec...