LEGAL FOUNDATIONS OF TAXING GREEN FINANCE INSTRUMENTS IN THE SERVICE SECTOR

This study examines the legal and fiscal foundations of taxing green finance instruments in the service sector, with a particular focus on developing and developed economies. The research analyzes how Green Finance instruments such as green bonds, sustainability-linked loans, and eco-investments ...

green finance tax law service sector sustainability fiscal policy environmental taxation
TAX MECHANISMS FOR DEVELOPING THE SERVICE SECTOR IN A GREEN ECONOMY: EVIDENCE FROM UZBEKISTAN

This study aims to evaluate the role of tax mechanisms in promoting the development of the service sector within the framework of a green economy in Uzbekistan. It focuses on how tax incentives and environmental fiscal policies influence sustainable business practices. The research employs a mixe...

green economy tax mechanisms service sector development tax incentives enterprise performance comparative analysis
MODERN MANAGEMENT OF THE HOTEL BUSINESS IN UZBEKISTAN

This article analyzes the development of the hotel business in Uzbekistan in the context of tourism growth and government support for the industry. The study focuses on the implementation of international standards, digitalization, and “smart hotel” technologies, as well as successful case studie...

hotel business hotel management tourism in Uzbekistan digitalization of hospitality services service standards sustainable tourism development ethnic hotels hospitality
INFLUENCE OF HUMAN RESOURCE ACCOUNTING ON FINANCIAL PERFORMANCE IN MANUFACTURING FIRMS IN SOUTH-WEST, NIGERIA

Human resource accounting has been described as an emerging area of research focus on the recent times. The values attached to human resource at workplace and the corresponding effects on financial performance require empirical investigation. The study therefore investigated the influence of huma...

human resource accounting financial performance firms
ASSESSMENT OF THE CURRENT STATE OF QUALITY OF FRUIT AND VEGETABLE PRODUCTS IN THE AGRARIAN SECTOR AND QUALITY MANAGEMENT MECHANISMS

This article analyzes the current state of fruit and vegetable product quality in the agricultural sector of Uzbekistan. The study evaluated existing mechanisms in the quality management system for fruit and vegetable products and examined their compliance with national and international standard...

quality management fruit and vegetable products agricultural sector competitiveness quality standards export ISO 9001 HACCP Uzbekistan
ADOPTION OF INNOVATIVE ACCOUNTING FOR EFFECTIVE ENTREPRENEURIAL PERFORMANCE AND SUSTAINABILITY IN DEVELOPING ECONOMIES

This study investigates how innovative accounting approaches influence entrepreneurial performance and business sustainability in developing economies experiencing sustained inflation and economic instability. It assesses the value of innovative accounting, the independent variable, and its impac...

Innovative Accounting Fair Value Replacement Cost Inflation Entrepreneurial Performance Developing Economies
SULAYMON BOQIRG‘ONIY HIKMATLARI: TASAVVUFIY MEROS VA MA’NAVIY TARBIYA MANBAI

Mazkur maqolada tasavvuf adabiyotining yirik namoyandalaridan biri bo‘lgan Sulaymon Boqirg‘oniy (Hakim ota) hayoti va ijodi yoritiladi. Unda uning Qur’on va hadis asosida yaratilgan hikmatlari, tasavvufiy g‘oyalari, ma’naviy-tarbiyaviy qarashlari tahlil qilinadi. Shuningdek, Sulaymon Boqirg‘oniy ...

Sulaymon Boqirg‘oniy tasavvuf Hakim ota hikmatlar Qur’on va hadis ma’naviy meros axloqiy g‘oyalar
WORLD EXPERIENCE IN THE FIELD OF POPULATION CENSUS

В данной статье на основе опыта зарубежных стран представлены аналитические данные по переписи населения, рассмотрена и проанализирована история проведения переписей населения, а также значение мероприятий по переписи населения и сельского хозяйства в разработке государственных программ. Кроме то...

Перепись населения программа переписи населения личность возраст половозрастной состав гражданство национальный состав «семёрка махалли» census.stat.uz
INDICATORS OF ECONOMIC EFFICIENCY OF PRODUCTION IN AGRICULTURAL ENTERPRISES

The article substantiates that the sustainable development of the agricultural sector in the conditions of market relations is directly related to the formation of an effective management system. The areas of rational use of resources in agricultural enterprises, strengthening financial managemen...

agriculture economic efficiency management mechanism agrarian reforms digital technologies agrocluster cooperation financial management rational use of resources profitability innovative development agrarian sector of Uzbekistan
АНАЛИЗ ФУНКЦИОНИРОВАНИЯ СИСТЕМ УПРАВЛЕНИЯ ТАКТИЧЕСКИХ ФОРМИРОВАНИЙ В ХОДЕ ВООРУЖЕННЫХ КОНФЛИКТОВ В АФГАНИСТАНЕ И СИРИИ

В статье проводится сравнительный анализ функционирования систем управления тактическими формированиями на основе опыта боевых действий в Афганистане и Сирии. Автор исследует эволюцию методов управления в условиях гибридных угроз, применения асимметричных способов ведения войны и активного исполь...

системы управления тактические формирования вооруженный конфликт Афганистан Сирия принятие решений сетецентрическая война цифровая трансформация. боевой опыт
BANK ACCOUNTING REFLECTION AND CONTROL MECHANISMS FOR OPERATIONS OF DIGITAL PAYMENT SYSTEMS IN BANKS

This scientific article examines the issues of reflecting operations carried out through digital payment systems in commercial banks in accounting records, as well as improving control and audit mechanisms. In particular, theoretical and practical aspects of accounting for electronic transactions...

Digital payment system electronic transaction accounting bank audit internal control Payme Click Humo Uzcard financial monitoring fintech electronic settlement banking operations
ACCOUNTING MEASUREMENT OF TOXIC ASSETS IN LIGHT OF INTERNATIONAL STANDARDS AND ITS IMPACT ON THE QUALITY OF FINANCIAL STATEMENTS (MEASURING CREDIT INSTRUMENTS IN A SAMPLE OF JOINT-STOCK BANKS IN IRAQ)

This research aims to highlight one of the most important financial statement tools: toxic assets. It also seeks to determine their risk level by measuring credit risk, a significant problem resulting from successive financial crises. The study examines how the accounting measurement of toxic ass...

Accounting Measurement Toxic Assets International Standards Credit Instruments Financial Statements
FACTORS AFFECTING LOAN INTEREST

This paper analyzes the main factors affecting credit interest rates. Bank loans are one of the key financial instruments in the economy, and their interest rates largely depend on the macroeconomic situation, the level of inflation, monetary policy, the balance of demand and supply, as well as t...

credit commercial banks profit rate interest rate credit auctions inflation deposit assets
ELECTRONIC MONEY AND THEIR ADVANTAGES OVER TRADITIONAL MONEY

This thesis highlights the role of electronic money in the modern economy and their advantages over traditional money. Electronic money is a digital form of payment systems and serves as an effective complement to cash and non-cash circulation. The study analyzes the convenience, speed, security,...

electronic money digital payment systems traditional money cash non-cash transactions speed convenience security transaction transparency economic efficiency financial technologies (fintech) e-commerce payment instruments
MINTAQADA OZIQ-OVQAT XAVFSIZLIGINI TA’MINLASHGA TA’SIR ETUVCHI OMILLAR (Xorazm viloyati misolida)

Mazkur maqolada Xorazm viloyatida oziq-ovqat xavfsizligini ta’minlashga ta’sir etuvchi ichki va tashqi omillar tahlil qilingan. Tadqiqotda tabiiy-resurs salohiyati, qishloq xo‘jaligi ishlab chiqarishi, infratuzilma, davlat siyosati va aholi daromadlarining oziq-ovqat xavfsizligiga ta’siri baholan...

oziq-ovqat xavfsizligi mintaqaviy iqtisodiyot qishloq xo‘jaligi infratuzilma davlat siyosati ichki omillar tashqi omillar Xorazm viloyati agroiqtisodiyot
MARKETING STRATEGIES FOR SHAPING CONSUMER PURCHASE DECISIONS IN THE CONTEXT OF THE TRANSFORMATION OF CONSUMER NEEDS WITHIN THE DIGITALIZATION

This study examines the transformation of consumer needs in the digital economy and the deconstruction of Abraham Maslow hierarchy of needs in contemporary conditions. The research focuses on the impact of digital factors—such as ratings, visual content, brand reputation, and social influence—on ...

A. Maslow's Pyramid Needs Consumer Behavior Emotional Marketing Digital Transformation Brand Purchase Decision Purchase Choice Visual Content Digital Footprint Gastronomic Heritage National Dishes
DEVELOPMENT OF FINTECH TECHNOLOGIES IN THE BANKING SYSTEM OF UZBEKISTAN AND THEIR ECONOMIC IMPORTANCE

This article analyzes the development trends of fintech technologies in the banking system of Uzbekistan, their implementation process, and their economic significance. The study examines the impact of digital payment systems, mobile banking, blockchain, and artificial intelligence–based financia...

fintech digital banking mobile banking blockchain artificial intelligence payment systems financial innovation banking system of Uzbekistan
INNOVATIVE GIS-BASED DIGITAL SOLUTIONS FOR EFFICIENT LAND AND WATER RESOURCE MANAGEMENT IN UZBEKISTAN

Efficient management of land and water resources is one of the key priorities for sustainable agricultural development in Uzbekistan. This article explores the role of innovative Geographic Information Systems (GIS) and other digital technologies in improving resource management practices across ...

Efficient management Geographic Information Systems (GIS) digital technologies remote sensing satellite monitoring GPS technologies unmanned aerial vehicles (UAVs) data analysis irrigation planning land-use optimization water scarcity irrigation systems Uzbekistan’s agricultural sector
AN ASSESSMENT OF AWARENESS AND ADOPTION OF IMPROVED COCONUT CULTIVATION PRACTICES IN KARNATAKA

An important component of Karnataka's agricultural economy is coconut farming, gives many farming households a source of income and jobs. Farmers' understanding the implementation of better growing techniques are critical to the sustainability and productivity of coconut farming. The current stud...

Coconut cultivation Awareness Adoption Modern agricultural practices Coconut growers Karnataka Extension services
FEATURES OF ECONOMIC RELATIONS IN THE AGRICULTURAL SECTOR

The research article investigates how agricultural economic ties function by studying three key aspects that differentiate agrarian economies from other economic sectors in national development. The analysis shows that agricultural economic relations feature distinct characteristics which arise f...

agricultural sector economic relations agrarian economy land tenure price formation state regulation transitional economy rural development
IMPLEMENTING BEST PRACTICES FOR LIQUIDITY RISK MANAGEMENT IN IRAQI BANKS

The study analyzes factors presented by the Basel Committee for managing liquidity, such as efforts to help banks working in Iraq and take advice from international standards that can be followed within the scope of best practices. Based upon an analysis of the two principal questions constitutin...

Basel Committee liquidity risk management Iraqi Banks
IMPROVING THE EDUCATIONAL EFFECTIVENESS OF SOCIAL SCIENCES IN THE HIGHER EDUCATION SYSTEM

The article examines the importance of enhancing the educational effectiveness of social sciences in higher education. It focuses on forming students’ ability to reflect on the social significance of their profession, continuously improve professional competence, and direct their knowledge toward...

higher education reforms competitive specialists professional competence moral education
FAMILY BUSINESSES IN IRAQ: AN ECONOMIC AND ACCOUNTING STUDY ANALYZING PERFORMANCE AND FINANCE

This study investigates the development and performance of family businesses in Iraq, focusing on both internal and external factors that influence their sustainability and growth. Using a descriptive-analytical approach, data were collected from 100 family-run businesses through questionnaires e...

Family Business Iraq Capital Availability Family Support Commercial Banks
RESPONSIBLE ATTITUDE TOWARD NATURE AS AN IMPORTANT INDICATOR OF ECOLOGICAL CULTURE

The article analyzes human attitudes toward nature and the environment as an important indicator of ecological culture. It highlights the role of national values, ancestral heritage, and traditional views on environmental protection in the formation of ecological consciousness and moral culture. ...

ature ecological culture ecological consciousness environment ecological education
ЭКОЛОГИЧЕСКИЙ МЕНЕДЖМЕНТ И УСТОЙЧИВОЕ РАЗВИТИЕ БИЗНЕСА АХТАМОВА МОХИГУЛ ЭРКИНОВНА

В данной диссертационной работе исследованы теоретические и практические основы экологического менеджмента, его роль в обеспечении устойчивого развития бизнеса, а также экономическая эффективность внедрения систем экологического управления на предприятиях. Рассмотрены вопросы рационального исполь...

экологический менеджмент устойчивое развитие зеленая экономика экологическая безопасность углеродные выбросы
THE ASPECTUAL COMPOSITION OF MANNER AND ITS PRAGMATIC ROLES IN ENGLISH AND RUSSIAN LANGUAGES

The relationship between aspectuality and manner has attracted considerable attention in contemporary linguistic research due to its relevance to semantic interpretation, event representation, and pragmatic communication. Aspectuality refers to the internal temporal structure of events, while man...

aspectuality manner pragmatics English language Russian language event structure discourse analysis comparative linguistics semantic interpretation verbal aspect
MANAGING COMPETITIVENESS THROUGH INCREASING THE EFFICIENCY OF USING MATERIAL AND TECHNICAL RESOURCES IN THE FRUIT AND VEGETABLE GROWING INDUSTRY

This article studies the issues of increasing the efficiency of the use of material and technical resources in the fruit and vegetable growing industry and improving the mechanisms for managing the inter-subject competitiveness of the industry through this process. The specific features of the fr...

fruit and vegetable industry material and technical resources competitiveness management mechanism cost economic efficiency innovative technologies optimization