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

REFORMS AND PROSPECTS FOR THE DEVELOPMENT OF THE PARTICIPATORY BUDGETING INITIATIVE IN UZBEKISTAN

Khamidov Khabibullo Hikmatulla o’g’li — Mon, 01 Dec 2025 00:00:00 +0000

This article highlights the ongoing work on improving the standard of living the population and solving socio-economic problems and shortcomings facing citizens, the active participation of citizens in the rational use of funds allocated from the state budget to improve local infrastructure and solving problems that have become a systemic issue, funds allocated within local budgets and state programs in the most demanded areas for the population, the implementation of a voting system on relevant proposals.

MECHANISM FOR ORGANIZING MUTUALLY BENEFICIAL ECONOMIC COOPERATION BETWEEN PARTICIPANTS IN THE DAIRY VALUE CHAIN (ON THE EXAMPLE OF SAMARKAND REGION)

Urazov Jamshidjon Sadullayevich — Sun, 30 Nov 2025 00:00:00 +0000

The dairy production chain includes many interconnected entities - from product suppliers and milk producers to processors, distributors and retailers - whose coordinated interaction determines the overall efficiency and profitability of the sector. This article examines the mechanism for organizing mutually beneficial economic cooperation between these entities. It aims to develop an integrated framework that ensures co-creation of value, cost optimization and equitable distribution of benefits along the chain.

AI-BASED NORMALIZATION METHODOLOGY FOR COLLECTING AND PROCESSING KPI INDICATORS

Shuhratov Mamurjon Shuhrat o‘g‘li — Sat, 06 Dec 2025 00:00:00 +0000

The heterogeneity of employee performance data collected in organizations—stemming from variations in format, structure, and recording methods—creates significant inaccuracies within KPI systems. This article proposes an AI-based normalization methodology aimed at standardizing KPI data, automatically filtering noisy and inconsistent entries, and converting heterogeneous inputs into a unified mathematical representation. The study employs NLP techniques, min–max scaling, z-score standardization, Isolation Forest, and sentence-embedding models. Experimental results demonstrate that the proposed normalization pipeline increases data accuracy from 78% to 94% and reduces the KPI calculation time from 40 hours to 0.8 hours.

THE ROLE OF THE CREDIT SYSTEM IN FINANCING SMALL BUSINESS AND ENTREPRENEURSHIP

Rustamov Umidjon Khayitboyevich, Ibrohimov Boburmirzo Bakhtiyor ogli — Sat, 06 Dec 2025 00:00:00 +0000

This article provides an in-depth analysis of the role of the credit system in the development of small business and entrepreneurship and its impact on economic growth. In a market economy, the need for financial resources of business entities encourages them to use credit sources rationally. In this regard, the banking and credit system is recognized as an important financial mechanism for supporting small businesses. The article analyzes the measures being implemented in the Republic of Uzbekistan on the basis of state policy, presidential decrees and government resolutions aimed at financially stimulating small businesses. It also studies the effectiveness of preferential loans of commercial banks, microfinance programs and projects implemented in cooperation with international financial institutions. The results of the study serve to determine the role of the credit system in ensuring financial stability for small business entities, to develop proposals for improving credit policy and increasing the competitiveness of the economy.

IMPACT OF DIGITAL LITERACY ON THE UTILIZATION OF E-RESOURCES IN MANAGEMENT INSTITUTE LIBRARIES

Priyanka Binzlekar Dr. Sanjay K. Sharma — Wed, 10 Dec 2025 00:00:00 +0000

Library and information science users have flocked to electronic resources in recent years. In order to fully use the many digital resources offered by university libraries, students must possess strong digital literacy skills. The purpose of the research was to examine how students' degrees of digital literacy influenced their utilisation of digital resources, as well as the ways in which university libraries can help students become more digitally literate and how they can use digital resources effectively.

A MULTIVARIATE REGRESSION MODEL FOR EMPLOYEE PERFORMANCE: FINDINGS FROM AN ECONOMETRIC AND STATISTICAL ANALYSIS

Shuhratov Mamurjon Shuhrat o‘g‘li — Tue, 09 Dec 2025 00:00:00 +0000

This study investigates the determinants of employee performance using a multivariate regression model based on a dataset of 450 academic staff members. The analysis identifies digital skills, research productivity, organizational activity, and professional experience as key positive predictors of the KPI performance index, while excessive teaching workload demonstrates a negative association with employee outcomes. The model exhibits strong explanatory power, and the high correlation between actual and predicted KPI values (R² ≈ 0.997) confirms its robustness and predictive accuracy. The findings highlight the importance of strengthening digital competencies, optimizing academic workload, and integrating data-driven analytical tools into performance evaluation systems. The results provide practical guidance for higher education institutions aiming to modernize KPI frameworks and enhance evidence-based decision-making.

ISSUES OF DEVELOPMENT OF THE COUNTRY'S ECONOMY BASED ON THE CONCEPT OF GREEN ECONOMY

Haydarova Dildora Jahongir kizi — Sat, 13 Dec 2025 00:00:00 +0000

The article is devoted to the study of the potential and problems of implementing the concept of green economy in Uzbekistan. The main aspects of the green economy, its importance for the sustainable development of the country and the ecosystem, as well as methods for integrating green technologies into key sectors of the economy are considered. The article presents data on the current state of the environment in Uzbekistan, as well as analyzes the main challenges and opportunities for the country's transition to a sustainable economy. The focus is on energy efficiency, water resources protection and the development of green technologies, as well as the role of public and private initiatives in the implementation of the green economic strategy.

FORMATION OF ANTI-CORRUPTION BEHAVIOR AMONG GRADUATES OF DISTANCE LEARNING FACULTIES

Oybek Kamalov — Sat, 13 Dec 2025 00:00:00 +0000

The article emphasizes the importance of the code of professional culture and service discipline of employees of internal affairs bodies in the early prevention of cases of corruption.

THE IMPLEMENTATION PRACTICES OF PERFORMANCE-BASED BUDGETING SYSTEMS IN FOREIGN COUNTRIES

Bakhtiyor Artikov — Mon, 15 Dec 2025 00:00:00 +0000

This article presents the implementation and evolutionary development of the performance-based budgeting system in foreign countries, as well as the goals and objectives of introducing performance-based budgeting in Uzbekistan.

THE IMPORTANCE OF INNOVATIVE PEDAGOGY IN PRIMARY EDUCATION

Yoldasheva Roila Jumaevna, Royobova Shakhlo Anvar kizi — Tue, 16 Dec 2025 00:00:00 +0000

Innovative pedagogy has become a central focus in modern primary education as global societies move toward creativity-driven, technology-enhanced learning environments. This article explores the conceptual foundations, significance, and practical applications of innovative pedagogical approaches for young learners. It examines how child-centered methods, digital tools, collaborative learning, and inquiry-based techniques foster critical thinking, motivation, and long-term academic success. Furthermore, the paper discusses the role of teachers, curriculum designers, and educational policy in supporting innovation.

THE ADAPTATION CHARACTERISTICS OF THE MOVEMENT ANALYZER ARE INFLUENCED BY PHYSICAL EXERCISE.

Yoldasheva Roila Jumaevna, Fayziyeva Kibriyo Tuvlanovna — Tue, 16 Dec 2025 00:00:00 +0000

The movement analyzer, commonly referred to as the neuromuscular or motor analyzer, plays a crucial role in regulating posture, coordinating movement patterns, and ensuring the accuracy of motor actions. Physical exercise has a strong influence on the functional and adaptive characteristics of this system. The adaptive responses include improved proprioceptive sensitivity, enhanced neuromuscular coordination, optimized muscle recruitment patterns, and increased efficiency in central nervous system (CNS) regulation. This article discusses the structural and functional components of the movement analyzer, the physiological mechanisms of adaptation during physical exercise, and the long-term effects of training on motor control. Special emphasis is placed on the neuroplastic changes that occur in response to regular training loads and the factors determining the stability and efficiency of adaptive responses.

TRANSFORMATION OF CORPORATE CULTURE UNDER THE INFLUENCE OF GLOBALIZATION PROCESSES

Tojieva Shakhnoza Bobomuratovna — Tue, 16 Dec 2025 00:00:00 +0000

This scientific paper analyzes the impact of globalization and digitalization processes on the transformation of corporate culture. The study examines changes in corporate culture at the technological, social, and value-based levels, as well as their influence on organizational performance, human capital, and management systems. Special attention is given to the glocal management model, which ensures a balance between national values and global standards. The research findings demonstrate the necessity of developing innovative thinking, transparency, inclusiveness, and digital competencies within the corporate environment.

TOURISM POLICY OF UZBEKISTAN IN 1945-1991

Ernazarov Fayzullo Narzullaevich — Tue, 16 Dec 2025 00:00:00 +0000

World experience shows that the socio-political, economic and cultural development of countries is largely dependent on their attitude to tourism. Some countries in the world, based on their capabilities, ensure the economic stability of the country at the expense of income generated by the development of tourism. Tourism, by its very nature, also plays a significant role in the development of inter-civilizational harmony. As we study the history of tourism in depth, we can determine the future priorities of this sector. This article was prepared taking into account these aspects, and historical facts about the main features, problems, shortcomings and achievements of tourism policy in Uzbekistan in 1945-1991 were studied and analyzed. Also, while reading the article, a clear picture of the tourism policy of Uzbekistan in 1945-1991 will emerge.

DEVELOPMENT OF A METHODOLOGY FOR DIGITIZING THE INVENTORY OF TANGIBLE TECHNICAL DEVICES IN THE DIGITAL ECONOMY

Izzatilla Pulatov Qudratillayevich — Wed, 17 Dec 2025 00:00:00 +0000

The article proposes a new IRC (Integrated Concept of Material Resources) model for managing material and technical resources of educational organizations along the entire life cycle (reception → inventory → dispatch → repair → write-off). The model is developed on the basis of tables with deep integration with blockchain technology, providing real-time planning and management of each movement of resources. According to the pilot organization conducted by the IRC in the Tashkent organization, there is no loss and destruction model. This is the first practical experience of blockchain and tabular integration in budget resource management.

AUDIT EVIDENCE COLLECTION METHODS AND INFORMATION SOURCES

Yeshpanov Islambek Toxtarbaevich — Thu, 18 Dec 2025 00:00:00 +0000

The article highlights the process of gathering audit evidence necessary to verify financial statements. It also provides detailed information on the implementation of the methods used in the collection of audit evidence in the process of auditing examination.

ANALYSIS OF SCIENTIFIC RESEARCH ON MACHINE LEARNING TECHNOLOGIES IN THE FIELD OF FINANCE AND CREDIT IN UZBEKISTAN

Shuhratova Madina Ikrom qizi — Sat, 20 Dec 2025 00:00:00 +0000

In recent years, Uzbekistan has witnessed a growing level of scientific activity in the field of applying machine learning methods in the financial sector. Of particular relevance is the area related to credit scoring—automated assessment of borrowers’ creditworthiness using intelligent algorithms. Based on an analysis of publications by Uzbek researchers from 2020 to 2024, several key trends and research approaches can be identified. Modern technologies are exerting an increasing influence on the development of the financial sector. One of the key directions of digital transformation is the implementation of machine learning and artificial intelligence methods for data analysis, risk forecasting, and optimization of business processes. The application of these methods is especially important in the area of credit scoring—systems for assessing customers’ solvency. The use of machine learning makes it possible to improve prediction accuracy, reduce default rates, and accelerate decision-making processes in banks and microfinance institutions.

THE IMPACT OF MARKETING ON THE IMAGE AND REVENUE OF INSURANCE COMPANIES

Rashidova Dildora Rasul qizi — Sat, 20 Dec 2025 00:00:00 +0000

This scientific article provides a comprehensive analysis of the impact of marketing activities in insurance companies on the formation of corporate image and financial performance indicators. The study focuses on examining the theoretical foundations of insurance marketing and its practical application mechanisms. Based on a review of scientific literature, the influence of insurance company image on customer trust and market competitiveness is highlighted. The role of marketing strategies in increasing demand for insurance products is substantiated. Drawing on the scientific works of foreign and domestic researchers, the specific features of insurance marketing are analyzed. The study examines the current state of development and institutional foundations of the insurance market in Uzbekistan. The impact of state-adopted regulatory and legal documents on insurance marketing is evaluated. The importance of marketing communications and branding policy is revealed. The research results indicate a positive relationship between marketing activities and the revenues of insurance companies. The conclusions obtained are of significant importance for the strategic management of insurance company activities.

FEATURES OF ORGANIZING INTERNAL AUDIT IN NON-STATE HIGHER EDUCATION INSTITUTIONS

Yaqubova Nodira Olim qizi — Sun, 21 Dec 2025 00:00:00 +0000

This scientific article analyzes the theoretical and methodological foundations and practical features of organizing the internal audit system in non-state higher education institutions. The study reveals the role of internal audit in improving education quality, financial stability, and management efficiency. The necessity of introducing internal audit in the activities of non-state Higher education institutions is substantiated in connection with institutional risks and control mechanisms. The article analyzes the regulatory and legal documents governing the higher education sector in the Republic of Uzbekistan. The organizational model, functions, and stages of internal audit are described. Based on statistical and comparative analysis, existing problems are identified. By comparing with foreign experience, ways to improve national practice are proposed. The research results contribute to the development of the management system of non-state Higher education institutions. Opportunities to enhance transparency and accountability through internal audit are substantiated. The conclusions of the article have scientific and practical significance.

SPECIFIC CHARACTERISTICS OF THE ORGANIZATION OF OBLIGATION AUDITS IN MANUFACTURING ENTERPRISES

Nomozov Ilhomjon Ziyodullo ugli — Sun, 21 Dec 2025 00:00:00 +0000

In this article, proposals and recommendations have been developed regarding the specific features of the audit of obligations in production enterprises.

CONTENT AND SIGNIFICANCE OF THE CASH FLOW STATEMENT

Juraev Davlat Jonibekovich — Sun, 21 Dec 2025 00:00:00 +0000

In the context of economic development, the proper and optimal management of enterprise activities is a rather complex process. In particular, the rational management of the flow of cash and cash equivalents ensures the continuity and sustainability of an enterprise’s operations. That is, the correct organization of cash accounting and its continuous analysis expands the financial capabilities of the enterprise. In recent years, one of the characteristic features of the development of market relations in the Republic of Uzbekistan has been the rapid growth of the financial market and all its sectors. In a market economy, it is not enough for management entities to simply have information. It is necessary to work with this information, draw correct conclusions, and use them to improve production efficiency. Among the sources of information used for the effective management of enterprise economic activities are data on the movement of cash and cash equivalents.

ISSUES OF DEPRECIATION AND FREE TRANSFER OF FIXED ASSETS IN AGRICULTURAL ENTERPRISES

Xojimurodov Zuxriddin — Sun, 21 Dec 2025 00:00:00 +0000

This article examines the write-off and gratuitous transfer of fixed assets in agricultural enterprises. It examines the definition and approaches of economists and industry experts to the concept of fixed assets. Conclusions are drawn and recommendations are offered for the write-off and gratuitous transfer of fixed assets.

PROSPECTS FOR THE DEVELOPMENT OF REMOTE BANKING SERVICES IN THE CONTEXT OF BANKING TRANSFORMATION

Jabborov Bahriddin Rashidovich — Mon, 22 Dec 2025 00:00:00 +0000

In this article, the scientific and theoretical views on the importance of remote banking services in banking activities, the channels for providing them, and the possibilities for their further expansion were studied. The state of development of remote banking services in the practice of commercial banks of Uzbekistan was analyzed based on collected statistical data.

THE ROLE OF THE CREDIT SYSTEM IN FINANCING SMALL BUSINESS AND ENTREPRENEURSHIP

Rustamov Umidjon Xayitboyevich, Ibrohimov Boburmirzo Baxtiyor o‘g‘li — Mon, 22 Dec 2025 00:00:00 +0000

THE IMPLEMENTATION OF THE REQUIREMENTS OF THE UNITED NATIONS CONVENTION AGAINST CORRUPTION IN UZBEKISTAN

Kabilov Sharif Rakhimovich — Tue, 23 Dec 2025 00:00:00 +0000

This article studies and analyzes the practice of the requirements of the United Nations (UN) Convention against Corruption in Uzbekistan.

QUANTITATIVE ANALYSIS OF INCOME DISTRIBUTION AND POVERTY MEASURES

Akhmedova Mavluda — Tue, 23 Dec 2025 00:00:00 +0000

This article provides a comprehensive quantitative analysis of income distribution and poverty measures, focusing on the assessment of income inequality and the depth, severity, and incidence of poverty within an economy. Using officially reported household income and expenditure data, the research applies widely recognized statistical and econometric tools, including the Gini coefficient, Lorenz curve, Theil index, and Foster–Greer–Thorbecke (FGT) poverty measures. The study aims to identify structural disparities in income allocation, evaluate poverty dynamics across population groups, and examine the sensitivity of poverty indicators to changes in income distribution. Descriptive statistics and inequality decomposition techniques are employed to capture both inter-group and intra-group income differences, while trend analysis is used to evaluate temporal changes in poverty levels. The findings reveal persistent income inequality and highlight the uneven distributional effects of economic growth, with vulnerable households disproportionately exposed to poverty risks. The results emphasize the importance of evidence-based social and fiscal policies aimed at inclusive growth, targeted income support, and effective poverty reduction strategies. The study contributes to the empirical literature by offering a statistically robust framework for monitoring income inequality and poverty and provides practical insights for policymakers and researchers engaged in socio-economic development planning.

THE ROLE OF INTERACTIVE METHODS IN IMPROVING THE THEORETICAL FOUNDATIONS FOR DEVELOPING PROFESSIONAL COMPETENCE AMONG CADETS OF HIGHER MILITARY EDUCATIONAL INSTITUTIONS

YULDASHEV Askar Khudayberdiyevich — Tue, 23 Dec 2025 00:00:00 +0000

This article examines the improvement of cadets’ motivational skills through the use of interactive methods in the training process.

IMPROVEMENT OF ACCOUNTING IN ENTERPRISES PROCESSING GRAIN PRODUCTS

Tashpulatov A.A. — Thu, 25 Dec 2025 00:00:00 +0000

This article discusses the current issues of improving the accounting system in grain processing enterprises, problems in the current accounting system, the role of automation, and proposals and recommendations for conducting it based on international standards. The study highlights the advantages of using modern information technologies to ensure transparency, accuracy, and efficiency of accounting reports.

IMPROVING THE AUDIT OF MATERIAL COST ACCOUNTING IN MODERN ENTERPRISES: AN IMRAD-BASED STUDY

Fattoyev Orzujon — Fri, 26 Dec 2025 00:00:00 +0000

Material costs make up a large share of total production expenses and strongly influence product prices, profitability, and overall financial stability. When material cost accounting is weak or audit procedures are ineffective, enterprises face higher risks of errors, inefficiencies, and even fraud. This study explores common problems in auditing material cost accounting and suggests practical ways to improve audit quality. Using analytical and comparative methods, the research reviews internal control systems, audit practices, and the growing role of digital technologies. The findings show that risk-based auditing, stronger internal controls, and automated systems significantly improve the accuracy and transparency of material cost information, helping managers make better decisions and use resources more efficiently.

ANALYSIS OF THE ECONOMIC INDICATORS OF THE MEDICINAL PLANT RESOURCE BASE AND PROCESSING ACTIVITIES IN UZBEKISTAN

Usmonov Mirg‘ulom Xoshim og‘li — Fri, 26 Dec 2025 00:00:00 +0000

This study examines the current state, development trends, and economic, social, and ecological significance of medicinal plant cultivation and processing in Uzbekistan. The country possesses rich natural flora, with hundreds of medicinal and aromatic plant species widely used in healthcare, pharmaceuticals, cosmetics, and food industries. The research analyzes the raw material base of medicinal plants, their role in public health improvement, employment generation, and export development. Special attention is given to processing efficiency, value addition, and the importance of standardization and quality control in enhancing competitiveness in international markets. The study also highlights existing challenges, including limited processing capacity and unequal distribution of added value, while emphasizing the need for investment in research, modern technologies, and market expansion. The findings confirm that the intensive development of medicinal plant cultivation and processing can significantly contribute to sustainable economic growth, environmental protection, and the strengthening of Uzbekistan’s agricultural and pharmaceutical sectors.

EVALUATING THE EFFECTIVENESS OF GOVERNMENT SUPPORT PROGRAMS FOR THE EXPORT OF FARM PRODUCTS

Tursunqulov Golib Shavkat ugli — Fri, 26 Dec 2025 00:00:00 +0000

This article empirically evaluates the effectiveness of state support programs aimed at promoting agricultural exports by farm enterprises in Uzbekistan. The study analyzes the relationship between agricultural export volumes, the participation of farm enterprises in export activities, and the key financial and institutional support mechanisms provided by the state. The empirical analysis is based on official statistical data for the period 2018–2024, survey results obtained from farm enterprises in Samarkand region, and relevant regulatory and legal documents. Panel regression, Difference-in-Differences (DiD), and multivariate regression methods are employed to assess the impact of state support measures. The results indicate that subsidies, preferential loans, logistics support, and certification assistance have a positive and statistically significant effect on agricultural export volumes. However, this effect is more pronounced for large and organizationally advanced farm enterprises, while small farms continue to face substantial constraints related to logistics, certification costs, and access to market information. The findings provide important policy-relevant insights for improving the effectiveness, targeting, and inclusiveness of agricultural export support policies in Uzbekistan.

PRACTICAL ASPECTS OF DEVELOPMENT OF CULTURE IN THE DIGITAL ECONOMY

Safarov Laziz Sayimovich — Wed, 31 Dec 2025 00:00:00 +0000

The influence of digital technologies in the modern world, deep in all spheres of life shows. The internet, mobile devices, social networks and other digital platforms plays a central role in the formation of human activity and cultural life. Digital life — not only this process, but the communication between people, creativity and is regarded as a new form of sharing knowledge.

THE SOCIAL-PEDAGOGICAL NECESSITY OF PEDAGOGICAL COMMUNICATIVE COMPETENCE IN THE MODERN EDUCATIONAL PROCESS

Janonova Sitora Berdinazarovna — Wed, 31 Dec 2025 00:00:00 +0000

In the conditions of rapid socio-economic change, globalization, and the digital transformation of education, the professional role of the teacher is undergoing significant redefinition. Contemporary education systems increasingly emphasize not only the transmission of academic knowledge but also the formation of socially active, communicatively competent, and value-oriented individuals. Within this context, teachers’ communicative competence becomes a key factor determining the effectiveness of pedagogical interaction and the quality of educational outcomes. This article provides a comprehensive theoretical analysis of the socio-pedagogical necessity of a teacher’s communicative competence in the modern educational process. The study is based on an integrative methodological framework combining theoretical analysis, comparative pedagogy, and systemic-structural approaches. The paper identifies the structural components of communicative competence, reveals its core socio-pedagogical functions, and substantiates its role in integrating education and upbringing. The results confirm that communicative competence constitutes a fundamental professional quality of teachers and a strategic resource for improving educational effectiveness in contemporary society.