INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact factor: 8.036

KEY MODELS FOR DIAGNOSING THE FINANCIAL RELATIONSHIPS OF ORGANIZATIONS

Utemuratova Bibikhon Danilovna — 2026-03-10

This article examines methods for diagnosing financial relationships of business entities, with a focus on the application of discriminant models for predicting financial stability. Special attention is given to the models of E. Altman and R. Taffler as tools for assessing the likelihood of financial distress and bankruptcy of organizations. The methodological foundations of these models, their analytical capabilities, and limitations in the context of the modern economy are considered. The study substantiates the feasibility of integrating Altman’s and Taffler’s models into a comprehensive system for diagnosing financial relationships, enabling the identification of crisis trends, assessment of financial stability, and improvement of managerial decision-making. The article concludes on the importance of adapting foreign methodologies to the specifics of the national economic environment.

THEORETICAL AND METHODOLOGICAL FOUNDATIONS OF PLANNING AND BUDGETING ENTERPRISE ACTIVITIES IN MANAGEMENT ACCOUNTING

Abdumalik Abdiraximovich Tulyaganov — 2026-03-10

This article comprehensively examines the theoretical and methodological foundations of planning and budgeting within the management accounting system of an enterprise. The study analyzes strategic and operational levels of planning, explores the economic essence of budgeting models, and highlights their integration with strategic management. Particular attention is paid to cost classification, variance analysis, risk assessment, and the impact of digital technologies on the budgeting process. The findings demonstrate that integrating management accounting with strategic management enhances financial stability and ensures efficient resource allocation within enterprises.

PROCESSES OF RADICAL CHANGE IN THE DEVELOPMENT OF CIVIL SOCIETY IN NEW UZBEKISTAN

Masharipov Ikramjon Batirovich — 2026-03-11

This article analyzes the fundamental political, legal, and institutional reforms being implemented in the processes of forming and developing civil society in New Uzbekistan. The author studied the activities of civil society institutions, mahallas, non-governmental non-profit organizations, mass media, and political parties within the framework of the New Uzbekistan concept and highlighted their role in ensuring human rights and freedoms, increasing the social activity of youth and women.

ENSURING CYBERSECURITY IN BANKING CARDS: GLOBAL RISK TRANSFORMATION AND FOREIGN MODELS

Mokhichehra Kurbonbekova — 2026-03-11

This article examines the issue of ensuring cybersecurity in banking card systems from the perspective of global risk transformation. In the context of the digital economy, payment infrastructure is evolving into not only a technological domain but also a strategic risk center. Drawing on the models of the United States, the European Union, Singapore, and Japan, the study explores cyber risk management architecture, institutional coordination, proactive monitoring systems, and the concept of digital trust. The paper proposes an integrated model for ensuring banking card security based on the formula “technology + regulation + risk analytics + human capital.”

cybersecurity, banking card security, digital payment systems, EMV technology, Strong Customer Authentication (SCA), fraud monitoring, artificial intelligence, risk management, skimming.

REGIONAL ECONOMIC SECURITY: ANALYSIS BY REGIONS AND DEVELOPMENT OF A RISK INDEX

Abduraxmanova Gulnora Kalandarovna — 2026-02-11

The article improves scientific and methodological approaches to assessing economic security and proposes a new integrated mechanism designed to overcome the limitations of existing composite methods. The proposed index is based on a system of indicators that covers macro-stability, labor market conditions, socio-economic balance, and interregional spatial effects. The findings confirm that the author-developed index is practically useful for an in-depth analysis of regional disparities, identifying spatial effects within economic security, and formulating targeted regional development policies.

MAIN DIRECTIONS FOR DEVELOPING SOCIAL ENTREPRENEURSHIP IN THE REGION

Nasretdinova Farangis Odilovna — 2026-03-14

This article examines the main directions for the development of social entrepreneurship in the region and its role in solving socio-economic problems. Social entrepreneurship is considered an important mechanism that combines business activity with social responsibility and aims to address issues such as unemployment, poverty reduction, social inclusion, and improvement of living standards. The study analyzes the institutional, financial, and organizational conditions necessary for the effective development of social entrepreneurship at the regional level. Special attention is given to the role of government support, innovative business models, and cooperation between public, private, and non-profit sectors. The article also highlights international experiences and outlines practical recommendations for strengthening the ecosystem of social entrepreneurship in the regions.

THE ESSENCE OF THE OPTIMAL COST STRATEGY

Sodiqov Mirakhror Abbos ugli — 2026-03-14

This article highlights the role and significance of the optimal cost strategy in ensuring the sustainable development and competitiveness of enterprises.
The optimal cost strategy is an economic approach aimed at the rational use of resources, the reduction of inefficient expenditures, the optimization of production processes, and the improvement of cost structures through innovative solutions. The article analyzes cost analysis methods, the factors that shape costs at an optimal level, opportunities for the economical use of resources, and the impact of costs on product quality and competitiveness. In conclusion, it is noted that the optimal cost strategy serves enterprises not merely as a tool for reducing expenditures, but as an important strategic factor for strengthening their market position, increasing profitability, and achieving sustainable economic growth.

THE NECESSITY OF CREATING A BUSINESS ENVIRONMENT AND ITS ROLE AND SIGNIFICANCE IN THE NATIONAL ECONOMY

Amanov Davron Ravshan ugli — 2026-03-14

In the context of modern globalization and intensifying competition, the sustainable development of the national economy largely depends on the quality of the business environment. The business environment is a complex set of institutional, legal, financial, and organizational conditions created to ensure the free operation of entrepreneurial entities, attract investment, implement innovations, and promote effective competition through market mechanisms. Therefore, the formation and improvement of the business environment are considered one of the priority directions of national economic policy.

EFFECTIVE METHODS OF ENHANCING INCLUSION THROUGH IMPROVING FINANCIAL LITERACY

Azlarova Mushtariybegim Abror qizi — 2026-03-16

Financial literacy constitutes a cornerstone of sustainable economic inclusion, enabling marginalized populations to participate meaningfully in formal financial systems. This comprehensive review synthesizes evidence from 147 empirical studies and 38 large-scale national programs spanning 2010–2023 across 64 countries. Our findings reveal that targeted financial literacy interventions can increase financial inclusion rates by an average of 34 percentage points among underserved communities, with effects amplified when programs integrate digital access, culturally responsive pedagogies, and behavioral nudge mechanisms. The gender financial literacy gap — which currently stands at 9 percentage points globally — is demonstrably reducible through tailored interventions. We identify five core intervention clusters: (1) school-based foundational curricula, (2) community microfinance education, (3) mobile and digital financial skills training, (4) workplace financial wellness programs, and (5) policy-driven awareness campaigns. Meta-analytic estimates indicate a benefit-cost ratio of 7.3:1 for well-designed programs, with the strongest returns in low- and lower-middle-income countries. Implications for policymakers, development finance institutions, and program designers are discussed.

THE ROLE OF GREEN TECHNOLOGIES IN ENHANCING COMPETITIVENESS AND GROWTH OF INDUSTRIAL FIRMS: EVIDENCE FROM UZBEKISTAN

Abbosbek Jurayev — 2026-03-19

This study investigates the impact of green technology adoption on the competitiveness and growth of industrial firms in Uzbekistan. Using survey data from 200 firms and econometric regression models (2015-2024), it finds that adopters achieve 36.5% export shares (p<0.001) and 11.4% productivity growth, with a significant coefficient of 2.15 (p<0.001) after controlling for firm size and R&D. Key barriers include high investment costs (76%), technical expertise gaps (59%), and financing limitations. Policy recommendations emphasize SME subsidies, regulatory simplification, and technology training programs. The findings provide empirical support for Uzbekistan's green economy transition and regional sustainable development.

TAXATION OF AGRICULTURAL ENTERPRISES AND THE ORGANIZATION OF THEIR ACCOUNTING SYSTEMS

Abdullayev Abdurauf — 2026-03-19

One of the key aspects of the relationship between agricultural enterprises and the state is the tax system. From an accounting perspective, the relevance of this issue lies in the fact that information on the economic activities of enterprises is aggregated in absolute values, forming indicators that serve as the basis for taxation.

This article focuses on evaluating the impact of the tax system on the financial and economic condition of agricultural enterprises. The study provides a comprehensive assessment of the tax burden and highlights its role in ensuring economic stability and sustainable development.

DEVELOPMENT PROSPECTS OF THE VEGETABLE FARMING SECTOR IN THE REPUBLIC OF UZBEKISTAN

Sobir Xasanov — 2026-03-19

In recent years, systematic measures have been implemented in the Republic of Uzbekistan to reform the vegetable farming sector, introduce resource-saving technologies, and provide agricultural producers with modern machinery. As a result, by 2030, it is planned to increase the annual growth rate of value added in agriculture to 5%, expand agricultural and food exports to 20 billion US dollars, and raise labor productivity in agriculture per worker from the current USD 3,960 to USD 6,500 per year.

This article substantiates the priority directions for the sustainable development of the vegetable farming sector under conditions of a free market economy, based on the example of enterprises with various forms of management. It highlights the economic significance of modern intensive methods in the development of vegetable production and examines the mechanisms for applying state economic incentives in the development of the sector. Additionally, recommendations are proposed for further development through the expansion of cooperative relations, and forecast indicators for the gross output value of the vegetable sector up to 2030 are developed.

IMPROVING THE METHODOLOGICAL FOUNDATIONS FOR REFLECTING INNOVATION ACTIVITIES IN THE MANAGEMENT ACCOUNTING OF BUSINESS ENTITIES

Xushvaqtova Nozanin Nurbek qizi — 2026-03-23

This article examines the theoretical and methodological issues related to reflecting innovation activities in the management accounting of business entities. The study highlights the economic essence of innovation, its role in enterprise operations, and its significance within the management accounting system.

Based on the analysis of current practices, the research identifies existing problems in accounting for innovation expenditures. In particular, it is substantiated that innovation costs are not assigned to separate accounting objects, their classification is insufficiently developed, and mechanisms for evaluating efficiency are lacking.

As a result of the study, scientific proposals and practical recommendations have been developed to improve the reflection of innovation expenditures in management accounting. These include an enhanced classification of innovation costs, a management accounting model, and a system of Key Performance Indicators (KPIs) for assessing efficiency.

The implementation of these proposals in practice can enhance the effectiveness of innovation activities in business entities and improve the quality of managerial decision-making.

INTERNATIONAL FINANCIAL INSTITUTIONS AND THEIR STRATEGIC ROLE IN THE ECONOMIC DEVELOPMENT OF UZBEKISTAN

Rasulova Dilfuza Valiyevna — 2026-03-23

This article analyzes the strategic role and significance of international financial institutions in the economic development of the Republic of Uzbekistan. In particular, it highlights the main areas of cooperation between Uzbekistan and leading international financial organizations such as the World Bank, the Asian Development Bank, the European Bank for Reconstruction and Development, the Islamic Development Bank, and the International Monetary Fund. The article examines projects financed by these institutions in priority sectors of the national economy, including transport and energy infrastructure, agriculture, water management, education, healthcare, digital technologies, and social development. It also studies the volume of financial resources attracted to Uzbekistan by international financial institutions and foreign financial organizations during 2022–2024, their distribution across sectors of the economy, and the economic efficiency of the investment projects being implemented. The findings demonstrate that cooperation with international financial institutions is an important factor in modernizing the national economy, developing infrastructure, ensuring social stability, and enhancing the competitiveness of the national economy. At the same time, special attention is given to перспективive areas of projects implemented with the participation of international financial institutions, including the development of a green economy, expansion of digital transformation, ensuring environmental sustainability, and deepening economic integration.

THEORETICAL AND PRACTICAL ASPECTS OF DEVELOPING INSURANCE SERVICES BASED ON DIGITAL TECHNOLOGIES

G‘oziyeva Aziza Abdusalomovna — 2026-03-23

This article analyzes the theoretical foundations of digitalization in the insurance sector, its economic and institutional significance, as well as the processes of digital transformation being implemented in the insurance market of Uzbekistan. The study examines the economic and legal essence of the concept of insurance based on various scientific sources and provides a comparative analysis of definitions given in national and foreign legislation. In addition, the article highlights the results of the introduction of digital technologies in insurance companies, including the Unified Automated Information System (UAIS), electronic policies, CRM/ERP systems, artificial intelligence, Big Data, and blockchain technologies. The paper also analyzes the main indicators of the insurance market of Uzbekistan for 2022–2024, including the number of insurance organizations, charter capital, the dynamics of brokers and agents, and insurance premiums. The findings show that the digitalization of the insurance sector helps increase the efficiency of insurance companies, reduce fraud, ensure service speed and transparency, and improve customer satisfaction. Furthermore, the article scientifically substantiates the advantages of implementing Big Data, artificial intelligence, and blockchain technologies in the insurance sector, as well as their importance in enhancing the competitiveness of the insurance market. The results of the study serve as a basis for developing practical proposals and recommendations aimed at modernizing the insurance system, improving insurance services in accordance with the requirements of the digital economy, and ensuring the sustainable development of the sector.

PUBLIC-PRIVATE PARTNERSHIP AND ITS ROLE IN MANAGING THE DEVELOPMENT OF “UZBEKISTAN AIRPORTS” COMPANY

Nurullaeva Shakhnoza Toxtasinovna — 2026-03-23

This article discusses public-private partnership and its role in the development of the “Uzbekistan Airports” JSC company in our country and in foreign states.

PROBLEMS IN THE OPERATION OF INFORMATION RESOURCE CENTERS AND THEIR CAUSES

Pirmedova Khayitgul Muxammedovna — 2026-03-24

This article provides a systematic analysis of the existing problems in the activities of information resource centers at higher education institutions in Uzbekistan and their underlying causes. In particular, infrastructure imbalances, financial constraints, insufficient staff qualifications, shortcomings in the management system, and inadequate integration of information systems have been identified as the main problems. Additionally, the obstacles in the digital transformation process and their impact on educational and scientific activities are highlighted. The author has developed scientifically grounded proposals and recommendations for developing information resource centers as strategic institutions, implementing a unified KPI system, and establishing a digital management model.

CASH FLOW MANAGEMENT AND INVESTMENT DECISION-MAKING IN THE CORPORATE FINANCE SYSTEM

Utemuratova Magrifa Perdebaevna — 2026-03-25

The article explores the theoretical and practical aspects of cash flow management and investment decision-making within the corporate finance system. In the context of intensifying market competition and evolving macroeconomic conditions, effective cash flow management serves as a crucial factor in ensuring financial resilience and enhancing company value. The study examines contemporary approaches to planning and optimizing operating, investing, and financing cash flows, as well as methods for evaluating investment projects with due consideration of risk and the cost of capital. The findings demonstrate that the integration of budgeting systems, financial forecasting, and investment analysis contributes to greater transparency in financial policy, strengthens liquidity management, and supports sustainable business growth.

ASSESSMENT OF GOING CONCERN IN AUDIT ENGAGEMENTS

Mamatov Khabibulla Mamatovich — 2026-03-27

This article examines the methodological aspects and practical challenges associated with the auditor’s assessment of the going concern assumption in audit engagements. The going concern principle represents a fundamental basis for the preparation of financial statements, and its proper evaluation is critical for ensuring the reliability of financial reporting. The study identifies key risk factors, including liquidity problems, excessive leverage, operating losses, and external economic instability, which may cast significant doubt on an entity’s ability to continue as a going concern. Based on International Standards on Auditing (ISA 570) and empirical analysis, an improved methodological framework for evaluating going concern risk, collecting audit evidence, and enhancing disclosure quality is proposed. The findings contribute to improving audit quality and strengthening stakeholders’ confidence in financial statements.

ENHANCING AUDIT QUALITY ASSESSMENT THROUGH THE APPLICATION OF INTERNATIONAL STANDARDS

Kushmatov Otakhon Kurbanalievich — 2026-03-27

This study examines the methodological foundations of audit quality control in the context of auditors’ compliance with the requirements of International Standards on Auditing and other regulatory frameworks governing auditing activities. The paper analyzes key components of audit quality, including auditor independence, professional competence, integrity, and the effectiveness of internal quality control systems within audit firms. Particular attention is given to the role of audit procedures and risk-oriented approaches in ensuring the reliability of audit outcomes. Furthermore, the study explores practical challenges in implementing quality control mechanisms and highlights the importance of aligning national auditing practices with internationally recognized standards. The findings emphasize that the consistent application of International Standards on Auditing enhances the credibility of audit opinions and contributes to improving transparency and trust in financial reporting.

INTERNATIONAL EXPERIENCE IN THE DEVELOPMENT OF RECREATIONAL TOURISM

Polatova Mavluda Sanjar qizi — 2026-03-27

This article provides a scientific analysis of international experience in the development of recreational tourism and evaluates the possibilities of its application in the conditions of Uzbekistan. During the research process, the experiences of countries with advanced recreational tourism sectors, such as Spain, Turkey, and Switzerland, were examined. It was revealed that in these countries recreational tourism has developed based on the effective integration of state policy, regional planning, infrastructure development, and private sector participation. The results of the analysis show that regional specialization, public-private partnership, investment incentive mechanisms, and principles of environmental sustainability play a significant role in the development of recreational tourism. At the same time, it was substantiated that foreign experience should not be directly copied but adapted to national economic and social conditions. Based on the findings of the research, scientific and practical recommendations were developed aimed at strengthening regional specialization, improving the investment environment, forming recreational tourism clusters, and ensuring ecological balance in the development of recreational tourism in Uzbekistan.

REFLECTED IN THE CONSOLIDATED FINANCIAL STATEMENTS BUSINESS COMBINATIONS

Makhmudova Nargiza Davlat qizi — 2026-03-27

This article examines the theoretical and methodological aspects of reflecting business combinations in consolidated financial statements. In the context of increasing corporate integration and globalization, business combinations have become a key instrument for expanding economic activity and strengthening competitive positions. The study analyzes the economic substance of business combinations, the acquisition method prescribed by IFRS 3 “Business Combinations,” and the recognition and measurement of identifiable assets, liabilities, non-controlling interests, and goodwill in consolidated financial reporting.

Special attention is paid to the process of determining the acquisition date, measuring fair value, recognizing goodwill or gain from a bargain purchase, and eliminating intra-group transactions in accordance with IFRS 10 “Consolidated Financial Statements.” The article also highlights the impact of business combinations on financial performance indicators, capital structure, and risk assessment at the group level.

IMPROVING THE CONCEPTUAL FRAMEWORK FOR ENHANCING THE COMPETITIVENESS OF COMMERCIAL BANKS IN EMERGING FINANCIAL MARKETS: THE CASE OF UZBEKISTAN

Matluba M. Abdurakhmanova — 2026-03-31

This article examines theoretical and methodological approaches to enhancing the competitiveness of commercial banks in emerging financial markets. Particular attention is paid to the transformation processes in the banking sector of Uzbekistan. An improved conceptual model of bank competitiveness is proposed, incorporating digitalization, institutional changes, and market liberalization. The findings of the study may be used in the development of banking strategies and the improvement of financial policy.

OPTIMIZATION OF POLYMER INJECTION MOLDING PROCESSES

Yusupov Abdulaziz Abdullajonovich — 2026-03-31

This study addresses the optimization of injection molding processes for polymer materials. The main stages of the process, including mold filling, packing under pressure, and cooling, are analyzed. The influence of key process parameters such as melt temperature, mold temperature, injection pressure, and cooling time on product quality and production efficiency is determined. Special attention is given to the improvement of cooling systems, optimization of mold design, and the application of computer-aided engineering (CAE) methods. The proposed approaches enable a reduction in cycle time, minimization of product deformation, and optimization of energy consumption. The obtained results can be applied in industrial practice to improve the quality and productivity of polymer product manufacturing.