Volume 3.
Issue 05.

The article highlights the need to improve financial reporting, the regulations adopted in Uzbekistan in this regard. The purpose of the concept required for the transition to International Financial Reporting Standards (IFRS) in Uzbekistan and the tasks to be included in it have been developed, a series of national accounting standards are presented. It was noted that today the standards for financial instruments need to be improved. For the transition to IFRS, the terms related to the information reflected in the financial statements are given. The work to be done in Uzbekistan to introduce the terms and accounting rules for the information reflected in the financial statements.

Youth Tourism has been acknowledged as one of the most perspective sectors of Tourism world, furthermore its trend is showing the high potential possessing for tourism development with the growing rate of student and young people travels. Clearly, in light of a plethora of opportunities and factors youth travellers are willing to spend their free time and weekends by travelling or going to off-beaten track or having trips on new places. As the development of transport, cheap and comfortable hostels, online booking systems together with different kinds of purposes is going to its highest point, travelling has become common for young people. Besides, there are particular factors which have played an indispensable role in urging Youth Tourism to develop significantly. Furthermore, the state and progress of youth tourism largely depends on the state of the methodology and modern practice of learning the theory of youth tourism. The development of Youth Tourism in Uzbekistan is primarily due to the fact that tourism activities are primarily associated with tourism and its legal regulation, as  legal and theoretical foundations are considered to be most important to develop any field. This article examines the concepts of youth travel and tourism issued by other scholars and research organization, their approach and methodology and the importance of theoretical aspects of youth tourism. The purpose of this study is to clarify conceptual aspects of Youth travel and tourism in the case of Uzbekistan considering the characteristics and specialties of the country. The approaches were studied to point the main aspects of the travel and tourism activities, as well as, the legal basis of the category.

Utilizing large scale level information and subjective meetings with an industry master who has coordinated broad field research for multinational corporations (MNCs) in China, this examination investigates how MNCs are figuring out the inactive chances in China's base of the pyramid (BOP) markets and making vital moves to draw in the BOP buyers. The shared endeavors among the scholarly world and industry specialists in this exploration created experiences that are helpful to both scholastic scientists and MNC administrators in the field of BOP adventures. Discoveries show that MNCs working in China are submitting critical assets to find out about BOP buyers' novel requirements, utilizing associations to defeat difficulties, and adjusting their associations to prevail in China's tremendous BOP market.

Festivals and cultural events have become an important part of the of destination branding strategies. More and more places are increasingly using events and cultural festivals to enhance their image positively and boost tourist flow. Cultural events and festivals have always had a special place in society. Although event tourism has not emerged recently, interest in cultural events in tourism literature has grown tremendously over the last few decades as they have become a key element in attracting tourist destinations. Destinations have also begun to see strategic destination branding as one of the ways to attract a large number of tourists. Therefore, the research in this area can be considered very relevant for the industry. This article examines the importance of various public events in the branding process of destinations and analyzes the impact of “Silk and spices” festival on image and brand of Bukhara tourism destination. The purpose of this study is to explore how visitors evaluate the impact of cultural events and festivals on enhancing the tourist image. The Silk and Spices Festival is undoubtedly one of the most popular Uzbek cultural festivals held annually internationally. Methodological questionnaires were developed to conduct the research. Questionnaires in the form of paper surveys were taken from international and local tourists who visited the Silk and Spices Festival to learn about the impact of this festival on the image of Bukhara. The findings show that there is a positive link between this cultural event and the city’s image.

The article identifies possible schemes that would cause economic loss to the enterprise, and studies the mechanisms of realization of economic threats.

The article considers a method for constructing correlation models for finite-type functions using a set of variables. The use of the method of unknown squares in the construction of correlation models and the construction of higher-quality models is also justified. The proposed correlation models are considered on the example of statistical data of the Bukhara region of the Republic of Uzbekistan.

This research looks at the national cultural factors that affect Lada company’s marketing strategies in all regions of Uzbekistan. For data collection, this is an exploratory analysis focused on interviews and questionnaires of 39 marketing and sales managers. Content analysis and coding techniques were used to interpret the data. The results show that the studied national cultural influences have an effect on marketing campaigns at various levels. Six considerations affect sales campaigns, while power distance and uncertainty avoidance influence new product release the most. By far the most influential cultural influence on communication and advertisement campaigns is language. The results suggest that when entering the Uzbek market, managers can design and implement better business strategies. This study adds to our understanding of Uzbek culture and its effect on customer behavior, a crucial element in marketing.

This article analysis the importance of forecasting in tourism and hospitality. In addition, the main task of the article is to forecast the economic processes associated with the sale of services and products in the regions and tourist facilities, identify future trends and factors affecting tourism, forecast the development of tourism infrastructure, integration into the international tourism market, pricing policy, international tourism, an in-depth and extensive study of issues such as the role of research in development. Financial and social forecasting in a market economy is the logical forecast of things to come dependent on the past, the laws of improvement, patterns of the present, and the meaning of future advancement objectives and targets. Forecasting is vital in the hypothesis and practice of dealing with the nation's economy. The travel industry ought to make a solid financial reason for the new statehood, which is resolved to move to market relations, to utilize every one of the assets, to carry the economy into the positions of prosperous, economically developed countries.

Youth Tourism has been acknowledged as one of the most perspective sectors of Tourism world, furthermore its trend is showing the high potential possessing for tourism development with the growing rate of student and young people travels. Clearly, in light of a plethora of opportunities and factors youth travellers are willing to spend their free time and weekends by travelling or going to off-beaten track or having trips on new places. As the development of transport, cheap and comfortable hostels, online booking systems together with different kinds of purposes is going to its highest point, travelling has become common for young people. Besides, there are particular factors which have played an indispensable role in urging Youth Tourism to develop significantly. Furthermore, the state and progress of youth tourism largely depends on the state of the methodology and modern practice of learning the theory of youth tourism. The development of Youth Tourism in Uzbekistan is primarily due to the fact that tourism activities are primarily associated with tourism and its legal regulation, as  legal and theoretical foundations are considered to be most important to develop any field. This article examines the concepts of youth travel and tourism issued by other scholars and research organization, their approach and methodology and the importance of theoretical aspects of youth tourism. The purpose of this study is to clarify conceptual aspects of Youth travel and tourism in the case of Uzbekistan considering the characteristics and specialties of the country. The approaches were studied to point the main aspects of the travel and tourism activities, as well as, the legal basis of the category.

This article examines and analyzes the criteria for maximum transparency, which is the main criterion for evaluating the effectiveness of sovereign funds. Two globally recognized methods for assessing the maximum transparency of sovereign wealth funds have been analyzed. The Santiago Principles and the Linaburg-Madwell Transparency Index, approved by 26 member countries of the International Monetary Fund and based on generally accepted rules, have been studied and analyzed in detail. Foreign experience in ensuring maximum transparency of sovereign wealth funds has been studied. A number of problems in ensuring the maximum transparency of the Fund's activities, which are the main criteria for assessing the effectiveness of the Fund for Reconstruction and Development in our country, were analyzed and scientific and practical suggestions and recommendations were made to ensure maximum transparency of the Fund's activities.

This article analysis mainly ways of development of hotels of national types in Uzbekistan. This article also describes importance, development and economic impact of national hotels in Uzbekistan. This research analyzes people’s decision in choosing one or another type of hotels. In order to define the tendency in tourists’ choice, we conduct survey among international tourists. For our research we choose the segment foreign tourists with age over 45 as they fit for our goals and are more interested in our offers. The results of conducted survey approve one more time our hypothesis and show that tourists are very interested to get closely acquainted with old Uzbek national traditions. Finally, according to the received results we made some offers in facilitating room’s design to meet the demands of foreign tourists.

The article describes the problems of economic security of enterprises and the main directions of their solution. It outlines the principles of economic security of the enterprise, the tasks of ensuring the security of the enterprise, the conceptual directions for ensuring the economic security of the enterprise.

The article identifies possible schemes that would cause economic loss to the enterprise, and studies the mechanisms of realization of economic threats.

The content of the article is devoted to the scientific basis for increasing the share of the agricultural economy in GDP. In this regard, proposals are being made to increase the factors affecting the efficiency of agriculture. By increasing agricultural efficiency, we will be able to increase GDP and provide employment for the country’s workforce. In this way, we will improve the living standards of the population, that is, increase the income of the population through self-employment. The main purpose is to make proposals for the construction of agriculture based on innovative technologies based on modern technologies. That is, we can achieve GDP growth in the country through the use of intensive methods.

This article analysis way to develop inbound tourism in Uzbekistan and also its regions. As we know after pandemic situation in the whole world, most countries are trying develop tourism industry through local people and it is important nowadays to improve inbound tourism in regions. At the same time, according to the article, the main goal of research is to clarify the achievements high peaks in the domestic tourism sector and ensure economic growth, increase the number of job places, tax revenues, international exchange inflows. It is the implementation of analyzes on the formation and development of a competitive tourism market, which will make a significant contribution to the development of the Tourism Product and the Government Economy. In addition, we have to develop the infrastructure of domestic tourism, introduce certain standards for them, and further improve the service sector.

For more than a century, human life has been unimaginable without electricity. Electricity is an integral part of our lives and industry. In many countries, enterprises that generate and supply electricity to consumers are natural monopolies. Because electricity is a special kind of commodity. This article reveals that in Uzbekistan, reflection of the supplier's electricity supply to the consumer in the accounting records.

It is not a secret that information resources are becoming increasingly important in the activities of the enterprises. The development of marketing information systems is associated, first of all, with a change in the role of marketing in the activities of enterprises and the development of new information technologies. If at the first stage of the functioning of marketing information systems, work was carried out with scattered arrays of information coming from the external environment irregularly, then gradually the process of collecting and processing marketing information became more systematized, and the information became more integrated, which facilitated the analysis and use of data within the company, improved the quality data entering the system.

The main aim of the marketing information system in enterprises is to transform the available information about the state of the marketing object, as well as about the processes taking place in the marketing environment into the form necessary and perceived by the manager, which allows him to assess the state of the marketing object, the development of the situation, and simulate their change.

Direct selling is the customary type of Promoting . PS is a variation of direct selling. It is vital for staggered Promoting  merchants to see things as they truly are to settle on exact and valuable choices. In PS the merchant are repaid for their particular deals as well as for deals produced by individuals they select. It is vital for Pyramid selling merchants to see things as they truly are to settle on exact and helpful choices. Wholesalers may once in a while show the inclination to accept that they see the genuine truth before they really gathered plentiful realities. This paper portrays the issues and sets out an exploration worldview to research the impact of socioeconomics on the insight level of Pyramid selling wholesalers. A correct insight towards staggered promoting is an essential in building a wide organization that in the end brings about better execution in the field.

The article examines the calculation and analysis of costs in power generation enterprises, in which one of the most important quality indicators reflecting the results of economic activity of the enterprise, the feasibility of production, quality, unit of products, works, services and all sold products, the object of calculation, the unit of calculation, its types are described. At the same time, the economic elements of the cost and calculation items that make up the cost of production are disclosed on the basis of data from JSC “Fergana Thermal Power Plant”.

Results of research of modern problems of the system of strategic management are given in this. We in detail studied the organizational structure of the enterprise. In this work concepts of strategic management having a wide scope of application in administrative practice are stated. The main directions, tasks and approaches to design and implementation of organizational strategy are considered, the anti-recessionary strategy of the organizations, strategic management and the profitless organizations, basic provisions of the theory of stakeholders as the most important component of an organizational environment.

The article presents an assessment of the factors and risks that directly affect the development of entrepreneurship among sports organizations, as well as to find out their impact on the implementation of entrepreneurial initiatives in sports.

This article presents various opinions about the "public-private partnership" and gives its main definitions. The article discusses the importance of public-private partnership in the transport system. The article explains the necessity for forming and developing public-private partnership in the transport system of Uzbekistan.

One of the main factors in ensuring the macroeconomic stability of the country in the post-pandemic period is to increase the efficiency of loans provided by commercial banks. This article examines the issues of improving the efficiency of loans provided by commercial banks in ensuring macroeconomic stability of the country in the event of a pandemic. In addition, through the analysis of the current situation in the banking system, systemic risks were identified and proposals and recommendations were developed to improve the efficiency of credit operations.

This article was written about developing the position of the ways and current status of transportation infrastructure development in the field of services, especially the importance of infrastructure of air transport, railway transport, and automobile transport. Moreover, here showed important problems as developing transportation infrastructure of Uzbekistan.

The appointment of an accounting expertise is now becoming increasingly popular, since proof of tax violations is impossible without the use of professional skills and knowledge in the field of accounting and taxation. To produce a new methodological toolkit, an examination of tax liabilities, a logical model for organizing and conducting an accounting examination of tax liabilities, and a method of applying analytical procedures for identifying objects and cases of illegal actions related to understating the taxable base for VAT and income tax have been developed.

Using panel data set from banks in Uzbekistan, a developing country, this paper examines the effects of corporate social responsibility (CSR) investment and disclosure on corporate financial performance. The results from the Wallace and Hussain estimator of component variances (a two- way random and fixed effects panel) suggest that CSR investment without due disclosure would have little or no contribution to corporate financial performance. This paper supports the argument that firms could benefit both financially and non-financially from a strategic CSR agenda.

The article presents an assessment of the factors and risks that directly affect the development of entrepreneurship among sports organizations, as well as to find out their impact on the implementation of entrepreneurial initiatives in sports.

In this article, we consider some issues of the socio-economic nature, the main components, the factors of formation and development of the innovative potential of agricultural enterprises. In addition, based on a comprehensive analysis of existing approaches to determine the innovative potential, the author's variant of the interpretation of the term is presented.

This article analysis the efficient ways of using public relations tools in tourism and hospitality business. The main aim of the article is defining useful aspects of PR and their adoption for tourist sphere. Enlarge using of foreign successful practise of PR in our regional and country tourism. Establishment of effective system of PR among subjects. The progress of modern information and communication technologies brings new opportunities: with the help of the means and methods of the Republic of Uzbekistan the regulatory impact on the state of economic, political and cultural development of society is being implemented. Modern information and saturated society offer wide opportunities for individualization of market offers, bilateral communications through both personal contacts and in the format of media communication. The growing informatization of subjects' activities in the sphere of tourism leads to the increase of communicative impact with the purpose of forming preferences of the target public, broadcasting cultural knowledge, norms, traditions and values, transformation of old stereotypes and new behavioural practices. The urgency of the scientific problem of PR support is dictated by the need of the formation of favourable images and recognizable brands of travel companies, maintaining positive reputations in order to harmonize internal and external PR-communications in the field of tourism.

This article provides an overview of the shortcomings in online education in today's pandemic conditions and the possible solutions to them. Indeed today, the quality of online education is at a very above level and not everyone is aware of it. If this article is little, foreign experiments have come to eliminate these shortcomings.

One of the main factors in ensuring the macroeconomic stability of the country in the post-pandemic period is to increase the efficiency of loans provided by commercial banks. This article examines the issues of improving the efficiency of loans provided by commercial banks in ensuring macroeconomic stability of the country in the event of a pandemic. In addition, through the analysis of the current situation in the banking system, systemic risks were identified and proposals and recommendations were developed to improve the efficiency of credit operations.

This article discusses the development of marketing strategies for a retail enterprise begins at the earliest stage of enterprise creation. From the point of view of marketing, when choosing a location, it is necessary to assess the prestige of the area, its sociological portrait, purchasing power, as well as the presence of competing stores.

This article reviews the segments of digitalization and the insights of the steps of becoming a country with digitalized economy. According to researched practices of turning into a digital economy with its advantages and disadvantages especially in the field of employment and shadow economy. In accordance with the stastics for Uzbekistan there are given policy implications for the reduction of shadow economy and its risks in this country.