ASIA PACIFIC JOURNAL OF MARKETING & MANAGEMENT REVIEW ISSN: 2319-2836 Impact Factor: 8.071

PROBLEMS OF MARKETING COMMUNICATIONS IN SMALL CONSUMER SEGMENTS

Deberdiev Anvar Ravilevich — 2025-06-05

This paper investigates the core problems associated with marketing communications in small consumer segments, where traditional mass-marketing approaches often prove ineffective. Due to the narrow scope of these markets and the heterogeneity of consumer expectations, businesses face significant challenges in designing and delivering relevant, persuasive messages. The study explores key obstacles such as limited audience data, constrained budgets, low media visibility, and difficulty in message personalization. Using a qualitative approach based on expert interviews and small enterprise case studies, the research identifies critical gaps in communication strategies and offers insights into more effective, targeted engagement models. Findings suggest that overcoming these issues requires a shift toward relationship-focused communication, digital innovation, and strategic alignment with niche consumer values.

ASSESSMENT OF THE TAX SYSTEM OF UZBEKISTAN AND ITS EFFICIENCY

Sattorov Mirjahon Mirzohidovich — 2025-06-05

Article Uzbekistan tax system analysis so that it efficiency assesses . Tax policy , fees and of the system economic to develop impact International experience based on tax system improvement according to recommendations is given .

THE ROLE OF ARTIFICIAL INTELLIGENCE IN AUDITING PUBLIC SECTOR COMPANIES

Yusupov Ulugbek — 2025-06-05

The role of Artificial Intelligence (AI) in auditing public sector companies has become a crucial area of exploration in recent years, as it holds the potential to revolutionise the efficiency, transparency, and accuracy of auditing processes. AI technologies, including machine learning, natural language processing, and predictive analytics, are increasingly being integrated into the auditing practices of public sector organisations. These technologies enable auditors to automate routine tasks, analyse large datasets, detect anomalies, and predict risks with greater precision. This article aims to examine the impact of AI on the auditing processes in public sector companies, focusing on its role in improving audit quality, enhancing decision-making, and reducing human error. Through a detailed literature review and case studies, this paper highlights the opportunities and challenges associated with AI implementation in public sector auditing. The findings suggest that while AI can significantly enhance auditing processes, its integration requires careful consideration of ethical concerns, data privacy issues, and the need for continuous training of auditors.

SUSTAINABLE GROWTH AND GLOBAL FINANCIAL REPORTING STANDARDS

Maksudova Shaxzoda — 2025-06-05

Sustainable development has become a central concern in the global agenda, addressing the need for economic growth that is both environmentally responsible and socially equitable. Financial reporting plays a crucial role in this context by providing transparent, reliable, and comparable information that enables stakeholders to assess a company’s alignment with sustainability goals. This article explores the integration of sustainable development principles with international financial reporting standards, particularly the International Financial Reporting Standards (IFRS), and how these frameworks are evolving to incorporate environmental, social, and governance (ESG) factors. The formation of the International Sustainability Standards Board (ISSB) by the IFRS Foundation is a significant step towards harmonizing financial and sustainability reporting, ensuring consistency and comparability across global markets. Despite challenges, such as the lack of universally accepted sustainability reporting standards, ongoing initiatives are paving the way for more integrated reporting practices. This article highlights the opportunities and challenges companies face in aligning their financial reporting with sustainable development objectives, and discusses how such integration can drive long-term value creation while contributing to global sustainability goals.

ORGANIZATION OF ACCOUNTING AND FINANCIAL REPORTING IN CONSTRUCTION ENTERPRISES ON THE BASIS OF IFRS IMPROVEMENT

Normo‘minova Dilorom Umar qizi — 2025-06-09

In this article, the author explained in detail the organization of accounting in construction enterprises, the main purpose of cost management accounting in the accounting system. Also, taking into account the importance of the problem of cost management within the construction enterprise, a cost management system in accounting is proposed, and in order to reasonably reduce costs, the essence of an effective cost management system in construction enterprises is shown.

STRENGTHENING THE COMPETITIVENESS OF INDUSTRIAL ENTERPRISES WITHIN THE FRAMEWORK OF THE DIGITAL ECONOMY

Mirzayev Shohrux Baxrom o‘g’li — 2025-06-14

In the era of rapid digital transformation, enhancing the competitiveness of industrial enterprises has become a strategic imperative. This paper explores how digital technologies can serve as a catalyst for innovation, productivity, and sustainability in industrial enterprises. The study examines key digital economy drivers such as automation, data analytics, digital platforms, and smart manufacturing, and their impact on competitiveness. A mixed-method approach, including statistical analysis and case studies, was used to identify challenges and opportunities in digital adaptation. The findings reveal that enterprises integrating digital solutions into their core strategies exhibit higher efficiency, responsiveness, and market adaptability. The paper concludes with policy and managerial recommendations for digital transition.

ANALYSIS OF THE FINANCIAL SITUATION AND IMPORTANT ASPECTS OF ITS IMPROVEMENT

Rakhimov Matnazar Yusupovich — 2025-05-31

This article reveals the important aspects of the analysis of the financial situation, that is, the horizontal, vertical and trend analysis of the company's assets and capital and liabilities, which are important sources of their financing, the assessment of liquidity and solvency, the study of financial stability, business activity, economic insolvency, the effectiveness of activities and the economic diagnosis of its expectations

DIVERSIFICATION OF MAIN INTERNATIONAL TRANSPORT CORRIDORS TAKING INTO ACCOUNT THE INTERESTS OF UZBEKISTAN

Qo’chqorova Mukhlisakhon Ulug'bek qizi — 2025-06-14

The diversification of international transport corridors is of strategic importance for landlocked countries like Uzbekistan, which face significant geographical constraints in accessing global markets. Given its central location in Eurasia, Uzbekistan is well-positioned to serve as a vital transit hub between Asia and Europe. However, its economic growth and integration into global trade largely depend on the availability, reliability, and security of multiple transport routes. This article examines the current state of international transport corridors connected to Uzbekistan and evaluates the challenges and opportunities involved in diversifying these routes. Particular attention is given to the geopolitical, economic, infrastructural, and institutional factors that shape corridor development. The study emphasizes the importance of creating alternative transport options to reduce overdependence on any single corridor, mitigate risks associated with geopolitical instability, and enhance the country’s trade competitiveness. It also highlights the significance of regional cooperation, investment in infrastructure, and technological modernization as key enablers of diversification. The findings suggest that a multi-vector transport strategy aligned with Uzbekistan’s national interests can significantly contribute to sustainable development, regional integration, and improved resilience against external shocks.

MODERNIZATION OF THE CURRICULUM IN VOCATIONAL EDUCATION

Qoraboyev Abdulloh Ubaydulla ogli — 2025-06-16

This article discusses the importance of vocational education in the economic development of society, its flexibility in the modern labor market, and the necessity of modernizing educational programs in response to changing production processes and the emergence of new professions and activities.

SOURCES OF INCREASING THE INVESTMENT AND CREDIT POTENTIAL OF COMMERCIAL BANKS

Ergashova Nilufar Sobirovna — 2025-06-16

This article explores key sources and mechanisms for enhancing the investment and credit potential of commercial banks in the context of modern financial systems. It analyzes internal and external factors that affect banks’ capacity to invest and issue loans, including deposit mobilization, capital adequacy, financial innovations, risk management practices, and government regulatory frameworks. The paper also highlights the role of syndicated loans, subordinated debts, and investment in securities as tools for expanding banks’ financial intermediation capabilities. Based on comparative analysis and empirical observations, several strategic recommendations are proposed for strengthening the investment and credit infrastructure of commercial banking institutions.

STATISTICAL ANALYSIS OF INCOME INEQUALITY AND POVERTY INDICATORS

Akhmedova Mavluda — 2025-06-16

Income inequality and poverty remain central issues in global economic development, particularly in emerging economies where rapid growth is often accompanied by uneven distribution of wealth. This paper presents a comprehensive statistical analysis of income inequality and poverty indicators, focusing on both their measurement and interrelationship. Utilizing cross-sectional and time-series data, key indices such as the Gini coefficient, Theil index, Palma ratio, and poverty headcount ratio are examined to assess inequality dynamics. The study applies econometric modeling, including regression analysis and panel data techniques, to identify the main socioeconomic and policy-driven determinants influencing inequality and poverty levels. Additionally, decomposition methods are used to explore the contribution of education, employment, demographic changes, and social policies to income disparities. The findings highlight the complexity of the inequality-poverty nexus and underscore the importance of targeted policy interventions that simultaneously address income distribution and poverty alleviation. The paper concludes by proposing policy recommendations grounded in statistical evidence, aimed at promoting inclusive growth and social equity.