Academic Journal of Digital Economics and Stability
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The Role of Economic Reform in the Development of the Iraqi Economy for the Period (2003-2020)
Get PDFThe issue of economic reform takes a prominent position in the ongoing debate and discussion at both the economic and political levels. As such, this research has discussed some aspects of the process of economic reform in Iraq. The Iraqi economy is suffering from structural economic and financial imbalances, primarily due to the high contribution of the oil sector and the decline in the contribution of other productive sectors, especially the industrial and agricultural sectors, both in gross domestic product and in general state revenues. After 2003, the economic philosophy shifted from a comprehensive economy to a market economy, which worked on taking important measures, including price liberalization and liberalization of foreign trade, in an attempt to prepare the Iraqi economy for the process of economic reform. Despite the achieved results, they cannot be relied upon, as they were not at the required level. Therefore, it is necessary to move forward in the process of economic reform to address the economic problems and structural imbalances that the economy faces, and then achieve the desired economic development
Impact of Cash Equivalents on Financial Reporting: IFRS And US GAAP Comparative Review
Get PDFThis study provides a comparative analysis of the impact of cash equivalents on financial statements in accordance with International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). Attention is focused on the analysis of classification criteria, presentation methods in financial statements and their implications for key financial indicators. The results of the study reveal that although there is a relationship between IFRS and US GAAP commonality in approaches to cash equivalents, there are certain subtle differences in classification and reporting. These differences can affect the ability to compare financial statements between different companies and jurisdictions, affecting financial ratios and the overall assessment of the company's performance. The study's findings have implications for a variety of stakeholders, highlighting the importance of understanding these differences and their impact on financial analysis and decision-making. Understanding these differences allows stakeholders to make better decisions and standard-setters to strive to increase the comparability of financial reporting, which ultimately contributes to greater transparency and consistency of financial data across companies and regions.
 
Improving the Efficiency of Management of Integration Processes in Retail Trade Enterprises
Get PDFThe forms of integration of retail trade enterprises are classified in the article. It is recommended to use three main forms of integration of retail trade enterprises operating in Uzbekistan. An expert assessment was carried for selecting forms of integration of retail trade enterprises, the factors ensuring efficiency were systematized for each form
Organizing Improvement of Personnel Management System Efficiency in Enterprises
Get PDFThe scientific article is devoted to the problems of personnel management in production enterprises, factors influencing it, levels of personnel management and their specific characteristics. The relevance of this topic is based on market changes in the economic and social spheres
«The Role of Class Leaders in Creating Cooperation with Parents»
Get PDFThe role of class leaders in creating cooperation with parents of pupils in secondary schools, class leader`s pedagogical techniques, functional points in increasing pedagogical knowledge of class leaders
Development of Banking Products for Individuals
Get PDFThe article is devoted to the study of the impact of customer needs on the development of banking products for individuals. The factors influencing the choice of a servicing bank and its products in the behavior of individual customers are analyzed. The main theses for the development of banking services for the retail segment are identified, among which the focus on customer needs has gained the greatest importance. Based on the study, it was concluded that the application of a customer focus model and an individual approach is most effective in the struggle for a competitive advantage among banks
Accounting of Financial Results in Service Enterprises
Get PDFThe article examines the issues of improving the accounting of financial results in service enterprises, as well as the procedure for calculating the financial results of service enterprises as a result of exploratory and deductive research. In order to further simplify, proposals were made, conclusions were formed as a result of the conducted research
Financing Programs of the Health Care System in the Republic of Uzbekistan
Get PDFThis article talks about the changes that have been taking place in the field of financing the healthcare system in our country in recent years, how important they are for the economy of our country, as well as their role in improving the standard of living and well-being of the population. . Also, the contents of health system financing programs are revealed in detail
Theme: Processes of Formation of Hotel Facilities in Our Country
Get PDFIn this article, the tourism industry is developing rapidly in Uzbekistan. It is said that these cities are becoming tourist centers in terms of the number of historical monuments and their preservation, as well as their popularity among international tourists
Economic Efficiency of Investment Projects
Get PDFIn this article, the definition of investment projects was considered, methods for assessing the economic efficiency of investment projects were derived, the factors of dependence of economic efficiency were noted, and then a conclusion was made throughout the work