American Journal of Economics and Business Management

This article comprehensively analyzes the theoretical and methodological foundations and practical aspects of the introduction and effective use of a bank of innovative ideas in regions and economic sectors. The bank of innovative ideas is considered as an important element of modern innovative i...

In the context of increasing competition and structural transformations in modern economies, the service sector plays a crucial role in ensuring sustainable economic growth and employment. Service enterprises, especially small and medium-sized ones, face growing competitive pressure due to change...

This study analyzes the developmental tendencies of healthcare infrastructure in the Bukhara region of Uzbekistan and its potential ramifications for the burgeoning medical tourism sector. This research uses a regional statistics time-series data through a secondary data analysis registered from ...

The hospitality sector stands at a crossroads where economic imperatives meet environmental responsibilities. The paper explores the conditions of sustainable tourism and its impact on the hospitality industry, using Uzbekistan as an example of a country moving from centuries of strong tradition ...

Research aims to enable companies to influence consumer behavior by identifying relative importance of cumulative advertising factors, allowing them to focus on these factors: corporate potential, competitor behavior, and market segment factors. A case study approach was chosen for Iraqi General ...

Project finance is instrumental in maintaining a sustainable level of investment activity and securing long-run economic growth, especially in the banking industry of developing countries. Industrial & Commercial banks are relying more and more on project financing modes to carry out large sc...

Economic assessment of the MICE segment in Uzbekistan is complicated by the fact that direct spending by business visitors is often estimated without accounting for binding infrastructure constraints, primarily the shortage of high-quality accommodation capacity, and without an explicit separatio...

In emerging economies, the ways in which firms develop export competitiveness are being transformed by digital transformation — more recently whilst digital marketing becomes a central mechanism for breaking into new markets, enhancing strong brand presence and creating trackable international de...

This article analyzes the scientific and theoretical frameworks that inform technological development and economic innovation concepts related to the adoption of digital technologies in entrepreneurship. It explores how these frameworks influence the digital transformation of entrepreneurial acti...

Forecasting gross fish production in sustainable aquaculture using the ARIMA (Autoregressive Integrated Moving Average) model has become an important analytical tool for production planning, risk management, and policy formulation in the fisheries sector. The ARIMA model is particularly effective...

This paper analyses theoretical principles on financing social protection system in the Republic of Uzbekistan, directions of social expenses and financial aspect of subsidies from the state budget. Moreover the study addresses a system of tools to ensure social security among vulnerable populati...

This article provides a theoretical and practical analysis of the relationship between the internal control system (ICS) and the financial stability of the enterprise. The object of the study is a comprehensive analysis of the financial statements of NEW RETAIL TRADE MARKET LLC for the period fro...

This paper is a comprehensive analysis of the state of statistics on financial indicators in Uzbekistan, improvement and eliminate existing challenges consistent with modern requirements. It is based on the scientific and theoretical study of the genesis, level of relevance and openness of offici...

This article analyzes aspects of youth entrepreneurship development in Andijan region during 2018–2030 in relation to sustainability and innovative mechanisms. The study presents growth rates and sustainable development forecasts based on statistical data in the service, construction, light indus...

Abstract: In contemporary economic conditions, enterprises operate as open socio-economic systems characterized by uneven, stage-based development, making the concept of the enterprise life cycle essential for understanding business dynamics, particularly in small and medium-sized enterprises (SM...

The paper examines how artificial intelligence (AI) affects human capital by disentangling the mechanisms through which AI can both reinforce and erase it. The main objective is to identify and systematize the channels of AI's impact on human capital and to assess their relevance for transition e...

This article examines the role of the mahalla institution in the territorial governance system and explores ways to improve its effectiveness through the modernization of institutional and organizational mechanisms. The paper identifies the existing structural and functional problems existing in ...

This study aims to develop an economic and statistical model for forecasting the effectiveness of internal audit in service sector enterprises. The research examines the relationship between key internal audit indicators and overall organizational performance using econometric and statistical ana...

The article extensively discusses the importance of special economic zones, which play an important role in the economic and social development of Uzbekistan, in attracting investments to the economy. Scientifically based practical proposals have been developed to increase the efficiency of speci...

This study analyzes the financial sustainability of the electricity sector in the Republic of Uzbekistan following major reforms after 2019 year, using 2029-2024 annual financial reports. The research evaluates financial performance of four companies in energy sector: “Thermal Power Plants” JSC, ...

This study conducts an econometric analysis of the factors influencing the volume of loans allocated to small business entities by commercial banks, using Uzbekistan as a case study. The research is based on monthly time-series data covering the period from 2020 to 2024 and applies the autoregres...

This article analyzes the activities of food industry enterprises in Uzbekistan based on statistical data. The development of the industry, the study of factors influencing it, and the comprehensive advancement of food production enterprises under conditions of intense competition are identified ...

The development and progress that the world is witnessing in various sciences and fields is evidence and an indicator of human capabilities for innovation and creativity, information and communications technology is considered one of the fields in which humans have been able to innovate where tec...

This research aims to study the impact of adopting International Financial Reporting Standards (IFRS) on the quality of financial reports and the financial performance of Iraqi banks, in light of the economic transformations and openness to the global business environment after 2003. The study st...

The main purpose of this study is to examine the role of tax incentives as a fiscal instrument in increasing real household incomes under inflationary conditions and to identify effective mechanisms through which tax incentives influence income growth. Using the case of Uzbekistan, the study aims...

The ad fraud and act of coordinated manipulation has become a more sensitive issue in the highly complex ecosystems formed by fast-left programmatic digital advertising. Fraudulent advertising traffic in the United States through the work of automated bots, click farms, and organized campaigns co...

Theoretical and methodological consideration of the functional role and prospects for a positive significance of the entrepreneurial institution in ensuring sustainable development of regional economic systems are provided in this paper. In the research, a wide variety of economic theoretical sch...

However, these changes are related not only with sectoral change but also with changing institutions, innovation processes, and demand structure. Structural transformation is directly related to market position, financial and economic performance, and management efficiency in the context of indus...

The article provides an in-depth analysis of modern trends in the formation of employment in the service sector based on the experience of developed countries. A comparative study of the economic models of the USA, the European Union, Japan, South Korea and Singapore shows that the growth of empl...

Industrial waste management has come to be widely recognised as a prerequisite to any viable economy with the present conditions of widespread industrialisation. With the growth of industrialization in Uzbekistan, implementation of the Strategy of Uzbekistan – 2030 has changed the attitude toward...

Currently, advanced construction management methods offer the prospect of direct control over project construction schedules. The use of these opportunities is linked to the improvement of scheduling systems in construction organizations. Empirical studies show that the deadlines specified in ten...

This article argues that the development of digital services in rural areas of the region is one of the important factors in ensuring sustainable socio-economic development of rural areas of the region. The introduction of banking and finance, trade, education, medicine, public services and agro-...

The paper considers the problems of formation of an investment-attractive business environment in the regions of the Republic of Uzbekistan. Economic transformation: Structural shift and modernization Investment being a key factor for sustainable social-economic development, innovation and compet...

The service sector has become a decisive driver of employment growth in the global economy, particularly in developed countries where digitalization, platform labor, and human capital investment are reshaping labor markets. The experiences of the United States, the European Union, Japan, South Ko...

The study investigates innovative approaches and innovative investment mechanisms of sustainable agricultural development in Uzbekistan, emphasizing the Syrdarya region. Research aim: To better understand the composition and efficiency of investments in agriculture and derive actionable policy su...

In the context of increasing macroeconomic uncertainty and increasing credit activity of commercial banks, the issue of improving the quality of the loan portfolio and reducing the share of problem loans is becoming particularly urgent. This paper analyzes the reasons for the emergence of problem...

This article tax debts assessment and to collect processes theoretical and practical in terms of analysis does. In the study tax debts classification, debt determination and assessment methodologies, recovery in the process legal mechanisms and in practice problems studied. Article also, tax orga...

This scientific at work local taxes calculation and to collect mechanisms systematic accordingly learned and analysis In the study local taxes territorial budgets in the content role, their economic importance and financial to independence impact Also, in practice, calculation in the process to t...

As a result of the environmental imbalance that emerged and became significantly evident during the twentieth century, along with the increasing awareness and recognition by governmental and non-governmental entities of the reciprocal relationship between economic and environmental development, a...

This study analyzes the income tax system in Uzbekistan and identifies ways to improve its effectiveness and equity. Applying OLS regression on the 2000–2023 data, and using a quadratic model showing a reflection of the Laffer curve, the optimal income tax rate is 14.47–14.54% and can potentially...

This article systematically analyzes the effective mechanisms for developing ecological entrepreneurship in international practice and assesses the possibilities of adapting them to the conditions of the Uzbek economy on a scientific basis. Within the framework of the study, the practical effecti...

This article provides a comprehensive analysis of the impact of digital governance mechanisms implemented in free economic zones (FEZs) on economic efficiency. The research is based on institutional economics and transaction cost theory and utilizes statistical data for the period 2022–2025 to as...

This study presents a comprehensive econometric analysis of key United States financial indicators over the period 2016–2025, examining the interrelationships between gross domestic product (GDP), inflation rates, unemployment levels, monetary policy parameters, stock market performance, and nati...

Attracting international franchise brands has become an increasingly important strategy for fostering investment inflows and regional economic development in emerging economies. Previous studies have highlighted that market size, institutional quality, and infrastructure are crucial. However, the...

In transition economies, small business is important in facilitating economic growth, job creation, and transformation of the structure. In Uzbekistan, there are ongoing institutional changes that have enhanced legal rights of freedom of entrepreneurship and protection of property. Nonetheless, e...

More than often, poverty alleviation and socio-economic development fall central in order for sustainable economic growth, social stability and state policy to be well-integrated as manifested under the mission of Sustainable Development Goals (SDGs). The Tashkent financial and economic institute...

This article discusses the emergence of innovative banking services as a result of the development of business ecosystems in banks, which, in turn, contributes to the increase in the number of banking services and, as a result, to the increase in bank income. It discusses ways to improve the effi...

This article discusses SHRM and its link to longer-term success in IBM’s global/supply chain business environments, where the forces of globalization, digital transformation, and heightened levels of competitive pressure are ever present. The paper investigates the organisational implications of ...

The development of industrial enterprises largely depends on the effectiveness of investment processes and the structure of investment factors influencing regional economic dynamics. This study aims to conduct a comparative econometric analysis of key investment determinants affecting the growth ...

In this article, based on the analysis of "creative economy" and "tourism" concepts in the system of world economy in accordance with contemporary scientific and theoretical provisions, trends world economic development are revealed; essence creative economy emerges as a result of innovative idea...

This article examines the anticipated changes to the turnover tax regime in Uzbekistan in 2026 as an instrument of business taxation and budget revenue stability. Using comparative legal analysis, institutional assessment, and scenario-based evaluation of compliance costs, the study identifies ke...

These are about the Innovation financing mechanisms, which are important determinants of national competitiveness and important for sustainable economic development. At the same time, in some of the developed countries, the establishment of links between the government institutions, the scientifi...

This article examines the current state and specific features of the development of the mining industry in the Republic of Uzbekistan. The main aspects of the industry’s modern transformation are analyzed, including institutional reforms, improvements in the regulatory framework, and partial priv...

Commercial banks in Uzbekistan and other transitional economies are operating in an environment of accelerating capital market reform, yet their securities brokerage divisions remain poorly equipped for this shift. The gap between regulatory ambitions and on-the-ground operational reality in bank...

Most studies on international university rankings approach the topic from structural, financial, or strategic management perspectives. What gets far less attention is the human factor - specifically, the everyday behaviors of faculty that determine research output. This paper presents a conceptua...

The study aimed to show the impact of the adoption of artificial intelligence technologies in the analysis of the content of financial journalism on improving the quality of accounting disclosure in the published financial statements, by analyzing the role of these technologies in extracting fina...

This research is to develop integrated model for cost value analysis using big data and artificial intelligence technology in General Company for Hydraulic Industries for efficiency of performance and environmental sustainable informance at the GC for Hydraulic Industries. due to economic and env...

Foreign investment has become a central driver of Uzbekistan’s economic modernization, structural transformation, and integration into the global economy. This article examines the role of foreign investment using theoretical foundations, legal analysis, and updated empirical data, including an e...

This study examines the current taxation system in Uzbekistan and proposes comprehensive reform strategies to enhance financial stability. Through analysis of tax revenue dynamics (2019-2025), international comparisons, and evaluation of structural challenges, we identify key areas requiring imme...

This study examines the key factors influencing the economic competitiveness of the Khorezm Region over the period 2010-2024, emphasizing the region’s ability to sustain growth in income, productivity, and employment under increasing economic integration. Using real income per capita as a proxy f...

The formation of enterprises of the processing industry is a basis for sustainable socio-economic development, especially in the context of digital transformation of the economy and the recovery from the COVID-19 pandemic. Analytical assessment of industrial dynamics, based on long-term statistic...

Uzbekistan’s trade openness recovered after 2020, yet the trade deficit widened through 2023 as imports expanded faster than exports. Objective: The purpose of this article is to present import dependence and the trade deficit methods of classifying, using a descriptive analysis of juga secondary...

This article examines the key financial challenges faced by non-governmental non-profit organizations (NGOs) and analyzes modern solutions and future prospects for improving their financial sustainability. NGOs play a crucial role in social development, humanitarian assistance, education, healthc...

This study examines the pedagogical and systemic opportunities for creating and effectively utilizing digital technology platforms to enhance the quality of education in educational institutions. This includes exploring the theoretical underpinnings of how digital learning environments are concep...

Reducing poverty is still a primary challenge for sustainable economic growth, particularly in developing and transition economies where regional differences present evidence-based challenges. Minimum Consumption Expenditure (MCE) Method: A More Policy-Relevant Measure of Poverty in Uzbekistan Po...

The system of pension provision is the core institution of state social policy in the conditions of population ageing, increasing life expectancy and transformation of a labor market. In Uzbekistan, pension relations are regulated by the Law “On State Pension Provision of Citizens”, which has und...

The growth of processing industry enterprises is a key element of sustainable socio-economic development, especially in the context of the digital economy, were factors of long-term sustainable development are based on competitiveness, productivity and value-added production. These years of large...