ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW ISSN: 2319-2836 Impact Factor: 8.071 <p><strong>The aim of journal is to publish quality research articles in the fields of marketing and allied areas of management. It welcomes papers from both academicians and practitioners on conceptual paradigms, academic research, theories, business models, as well as organizational practices in marketing and management research. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></p> <p><strong>ISSN: 2319-2836 </strong></p> <p><strong>Impact Factor: 8.071</strong></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschatszentrum Berin Fur Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li>ISSN:</li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li>Global Impact Factor:</li> <li>SJIF Impact Factor:</li> <li><a href="">Google Scholar </a></li> </ul> </div> <p> </p> en-US Tue, 21 May 2024 02:43:00 +0000 OJS 60 METHODS OF ENSURING EFFECTIVE AND SAFE DATA EXCHANGE IN INFORMATION SYSTEMS USED IN THE EDUCATIONAL SYSTEM <p>In the development of modern information technologies, fast and secure exchange of information is gaining importance. Optimizing the process of data exchange and ensuring security through various technological solutions serves to increase the efficiency of information systems. This article explores effective and safe data-sharing methods and data protection.</p> Rizayev Sardor, Qulmatova Sayyora Copyright (c) 2024 GEJournals Tue, 21 May 2024 00:00:00 +0000 ANALYSIS OF THE EFFICIENCY OF USE OF THE ORGANIZATION'S CAPITAL <p>To determine the efficiency of using sources of asset formation, in particular equity capital, it is necessary to analyze them. The efficiency of capital use is characterized by the profitability indicator. To study the influence of factors on the profitability indicator comprehensively and at the same time compactly, it is necessary to use factor analysis.</p> Bunyod Usmonov Copyright (c) 2024 GEJournals Tue, 21 May 2024 00:00:00 +0000 SOCIO-ECONOMIC NATURE OF INVESTMENT PROJECTS <p>In this article, the socio-economic nature of investment projects, the implementation of comprehensive reforms in Uzbekistan to improve the management of investment projects through the reduction of state capital investments, quotas, licensing, ownership of control packages, demand stimulation and other similar means, and the improvement of the investment environment in the future. thoughts and opinions about the priority directions of the state macroeconomic policy are given.</p> Mullabayev Baxtiyarjon Bulturbayevich, Nosirov Akbarxon Alixon o‘g‘li Copyright (c) 2024 GEJournals Tue, 21 May 2024 00:00:00 +0000 INCREASING STUDENTS' INTEREST IN LEARNING THROUGH EFFECTIVE ORGANIZATION OF INDEPENDENT WORK <p>In today's fast-paced learning environment, students' interest in learning is hindered by many academic responsibilities and distractions. However, by properly organizing independent work, teachers can help keep students focused, motivated, and engaged in the learning process. This article describes the importance and effectiveness of the proper organization of independent work in increasing students' interest in studying.</p> Toshpulatov Ibrohim Ikromjonovich , Yunusjonova Nigora Ortiqboy qizi Copyright (c) 2024 GEJournals Tue, 21 May 2024 00:00:00 +0000 ENTERPRISES OF THE FRUIT AND VEGETABLE AGROCLUSTER IN UZBEKISTAN AND ISSUES OF INCREASING THEIR ECONOMIC EFFICIENCY <p><em>Providing the population of Uzbekistan with food products and ensuring economic growth through the export of fruits and vegetables to the world market is one of the pressing issues of our time. This article reveals the importance of the development of fruit and vegetable growing and viticulture in our country, including in the Andijan region, and the features of improving the management system in the activities of enterprises of the fruit and vegetable cluster in this area, and also emphasizes the importance of regulatory documents for the development of the industry and the importance of the ongoing with this work</em></p> Takhirjan Ganievich Yokubov Copyright (c) 2024 GEJournals Thu, 30 May 2024 00:00:00 +0000 ACCOUNTING AND AUDIT OF FINISHED PRODUCT IN LIGHT INDUSTRY ENTERPRISES <p>This article analyzes the issues of improving the auditing of finished products and exports in light industry enterprises. The possibilities of using the analytical process (analytical process) in improving the audit of the finished product are highlighted. The tasks of the audit of the development and sale of finished products in light industry are discussed. In addition, the issues of improving the internal audit system and increasing transparency through the use of digital audit were raised. An analysis of the objectives of the audit in light industry enterprises and the main tasks to be addressed by the auditor was performed.</p> A.Kh. Khotamov Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 PROSPECTS FOR THE USE OF INTERNATIONAL STANDARDS IN ASSESSING THE QUALITY OF AUDIT WORK <p>This article highlights the issues of assessing the quality of work of audit organizations and further improving its level. Opinions were also formed about the importance of international standards in improving the quality of audit work. In particular, proposals and recommendations were developed to maximize the level of audit work quality by following international auditing standards.</p> O. Kushmatov Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 IMPROVING OF GATHERING AUDIT EVIDENCE IN INTERNAL AUDIT <p>In this article describes the methods of gathering evidence in the internal audit process and their description. Also, proposals and recommendations for assessing the reliability of audit evidence in the use of the work of the internal audit service in the audit were developed. In particular, a strategy for the use of audit procedures in improving the collection of audit evidence in internal audit has been prepared.</p> Kh. Mamatov, O. Avlayeva Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 ORGANIZATIONAL ISSUES OF INTERNAL AUDIT SERVICE IN INSURANCE ORGANIZATIONS <p>The article describes organizational issues in the organization of internal audit service in insurance organizations. In this, an opinion was given about the goals, tasks and importance of introducing internal audit in insurance organizations. Also, the principles of organizing the audit of documents collected by the auditor in the organization of the internal audit service in insurance organizations are also emphasized. In the organization of the internal audit service in insurance organizations, emphasis is also placed on audit activities.</p> Abduraimova Maftunakhan Akhmatovna Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 IMPROVEMENT OF ACCOUNTING AND AUDIT OF FINANCIAL RESULTS <p>This article highlights the purpose, objectives and specific features of improving accounting and audit of financial results. The article also presents the problems of accounting and audit of financial results and ways to eliminate them. In particular, an algorithm for conducting accounting and auditing of financial results has been developed and put into practice. Methodological issues of improving accounting and audit of financial results are described.</p> Esanboyeva Yulduz Tulkin kizi Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 THE IMPORTANCE OF INTERNAL CONTROL IN IMPROVING THE EFFICIENCY OF CORPORATE GOVERNANCE <p>The role of internal control is important in the introduction of modern corporate management principles in joint-stock companies. Timely and systematic implementation of internal control serves to effectively use resources, identify lost opportunities in time, and increase operational efficiency. This article reveals the importance of internal control and highlights its importance in improving the effectiveness of corporate governance.</p> A.Z.Avlokulov Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 METHODOLOGICAL ASPECTS OF ASSET IMPAIRMENT CALCULATION AND THEIR IMPROVEMENT <p><em>Methodological aspects of asset depreciation calculation are presented in this articleand thembased on international practice, proposals and recommendations were made for improving the accounting system of our country</em><em>.</em></p> Sayfullayev Mekhroj Sayfullayevich Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 PRINCIP OF WORKING SYSTEM OF BANK ACQUIRE <p>Non-cash payments have become almost an integral part of life. In this regard, many questions arise about what it is, how to organize, how to choose an acquiring bank, how to connect to acquiring operations, what commission will be charged. To answer them, you need to study the transaction process itself. This will allow you to better understand what nuances to pay attention to, what requirements and criteria to impose on financial organizations so that cooperation becomes fruitful and mutually beneficial.</p> Amonova Dilshoda Suxrobovna Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 IMPROVEMENT OF THE CERTIFICATION MECHANISM IN THE PRODUCTION OF TEXTILE INDUSTRY PRODUCTS <p>The article discusses the progress of the textile industry in both domestic and international contexts, as well as the practical implementation of government assistance in this sector. The study examined the research undertaken by both local and foreign scientists on topics such as financial management in light industrial companies, establishment and management of clusters, and the benefits of clustering production in textile enterprises. An analysis was conducted on the experiences of nations that have a well-established textile sector, such as China, Germany, and Turkey. The research findings led to the development of evidence-based suggestions to enhance the financial management of industrial firms in Uzbekistan.</p> Ergashev Abrorbek Raxmatulla o’g’li Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 OPPORTUNITIES OF TOURISM POTENTIAL IN THE DEVELOPMENT OF SMALL BUSINESS ACTIVITIES (IN THE CASE OF NAMANGAN REGION) <p>Tourism is one of the most effective factors in creating a city. Therefore, paying attention to the development of this sector in the republic, in 2019 the Presidential Decree on the further development of tourism, the Law "On Tourism", in 2020 the Cabinet of Ministers' Decree "Tourism in the Republic of Uzbekistan the decision on measures to create favorable conditions for restoration and development", the concept of tourism development for 2020-2024 and several documents related to the field were adopted.</p> M.M. Ibrahimova, A.A. Ikramov Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000 WHAT TAXES SHOULD A SELF—EMPLOYED CITIZEN PAY: THE SPECIAL TAX REGIME OF SELF-EMPLOYMENT - WHAT IS IT, THE AMOUNT AND RATE OF TAXATION <p>Since January 2019, a pilot project has been launched in several regions of the country, designed to test a new regime for Russians. Its general mission is to bring freelancers out of the shadows and create a special tax system for them. Remarkably, at first, preferential holidays were in effect for those who "decided to join" — for two years no payments were charged from them It is important to mention that although only four regions took part in the project, any citizen of Uzbekistan can apply for the status.</p> Kazakov Firdavs Farxod ugli Copyright (c) 2024 GEJournals Fri, 31 May 2024 00:00:00 +0000