Journal of Artificial Intelligence and Digital Economy
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APPLICATION OF VAT TO FINANCIAL SERVICES
No full textThis study examines the application of VAT to the financial sectors and the implications of exempting financial services from VAT. An analysis of VAT collection from financial services and the consequences of VAT exemption from theoretical and practical points of view was conducted. The application of VAT to financial institutions is a very complex issue in the area of public finance. For various technical and practical reasons, financial services are generally exempt from VAT in most countries. The banking sector provides credit services and paid services to consumers. VAT exemption for financial services creates some distortions for banks and the real economy. Based on the results of the study, a conclusion was made on the application of VAT to financial service
THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY (CSR) AND GOOD CORPORATE GOVERNANCE (GCG) ON COMPANY VALUE WITH FINANCIAL PERFORMANCE AS AN INTERVENING VARIABLE
No full textThis research aims to determine the influence of Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on company value with financial performance as an intervening variable. CSR variables are measured using CSRI published by GRI G4, GCG variables are measured by audit committee, independent commissioner, managerial ownership and institutional ownership. The financial performance variable is measured using return on equity (ROE) while the firm value variable is measured using Tobins'Q . The type of research used in this research is quantitative research using panel data and analyzed using SPSS Version 25 software. This research uses a purposive sampling technique with the object being raw materials sector companies listed on the Indonesia Stock Exchange (BEI) in 2017-2022. The number of samples obtained was 99 samples. Because the data used was not normally distributed, data outliers were carried out by removing 9 data so that the remaining 90 data would be used as samples. The results of this research indicate that Corporate Social Responsibility (CSR) has no effect on financial performance. Good Corporate Governance (GCG) has no effect on financial performance. Corporate Social Responsibility (CSR) influences company values. Good Corporate Governance (GCG) has no effect on company value. Financial Performance has no effect on company value, Financial Performance cannot mediate CSR on Company Value. Financial Performance can mediate GCG on Company Value
IMPROVING MECHANISMS OF MANAGING INNOVATION PROCESSES AT SERVICE ENTERPRISES (IN CASE OF UZBEK HOTELS)
No full textBackground: Service innovation is critical for enhancing competitiveness and customer satisfaction in the hospitality industry, particularly within hotel enterprises. Specific Background: This article examines the theoretical foundations of service innovation and its significance in the hotel sector, integrating insights from both international research and local practices in Uzbekistan. Knowledge Gap: Despite the growing recognition of service innovation, there is a lack of comprehensive studies that address the unique challenges and opportunities faced by hotels in Uzbekistan compared to global trends. Aims: The aim of this article is to analyze existing literature on hotel economy and service innovation, highlight successful service innovation practices from leading global hotels, and propose actionable recommendations for Uzbek hotel businesses. Results: The review of foreign research, coupled with case studies of innovative practices in both international and Uzbek hotels, reveals key trends and strategies that can be adapted to the local context. Novelty: This work contributes to the existing literature by providing a comparative analysis of global service innovations and their applicability to the Uzbek hospitality sector, thus filling a significant research gap. Implications: The findings underscore the importance of adopting innovative practices to enhance service delivery and operational efficiency in Uzbek hotels, offering valuable insights for stakeholders aiming to improve their competitive edge in the evolving hospitality landscape. Ultimately, the article concludes with recommendations grounded in both international and national experiences in service innovation management, guiding future initiatives in the Uzbek hotel industry
THE IMPACT OF THE ORGANIZATION'S MANAGEMENT SYSTEM ON WORK EFFICIENCY
No full textIn today's globalization process, the effective organization of each organization's management system directly depends on the factors influencing it. Since the main goal of organizational management is to achieve labor and activity efficiency, it is necessary to constantly study the factors influencing it, adapting it to the demands of the time. This article examines and analyzes the key factors related to the organization's effectiveness
Development of structural schemes for collecting monitoring and diagnostic data of signaling points of the railway run based on programmable logic controllers
No full textThe article talks about the problems and shortcomings of collecting various diagnostic data at signal points of existing dispatching control systems of railway automation. As a solution to these problems, structural schemes for collecting analog and discrete diagnostic data have been developed based on a programmable logic controller. On the basis of the developed structural schemes, tests were conducted on measuring voltages in two types of analog signals, and the results of the dependence of the mean square deviation on the request time in determining the effective value of the voltage were give
THEORETICAL ACCOUNTING OF MATERIAL RESOURCES
No full textThis article is devoted to the theoretical basis of reflecting the relations related to inventory in business entities of different types of ownership operating in our country in accounting. The types of inventories in business entities, the main tasks of the accountant in accounting for them, as well as opinions on the state of inventory and the establishment of internal control over their storage are highlighted. To fulfill these tasks, first of all, a proposal and recommendations on the use of primary accounting data, synthetic and analytical account registers were developed. This eliminates several problems in the organization of inventory accounts in economic entities and serves to increase the level of accuracy of financial reporting dat
PSYCHOLOGICAL PROBLEMS OF SEX EDUCATION FOR ADOLESCENTS
No full textThe article discusses the problem of sex education for adolescents as one of the most pressing problems in Uzbek education. The author concludes that sex education policies and programs should be developed on the basis of evidence-based theories related to modern theories of youth development. In addition, there is an urgent need to equip teachers, social workers, doctors, and parents with the skills needed to improve the effectiveness of sex education programmes. The author believes that to gain a more informed understanding of what factors contribute to program effectiveness, methodologically rigorous evaluation studies using both quantitative and qualitative methods should be use
THE CHALLENGES OF VENDORS’ SELECTION: ASSESSING THE STRATEGIC STEPS OF MITIGATING THE CHALLENGES
No full textThe study analyzed the challenges to vendor selection: assessing the strategic steps of mitigating the challenges. Vendor Selection is one of the crucial decisions frequently executed by many industries. In recent times, the number of suppliers has increased enormously depending on a wide range of criteria. For many organizations, effective vendor selection is of vital importance. As the pace of market globalization quickens, the number of potential vendors and factors to consider when selecting vendors’ increases. While selecting vendors, organizations encounter a multitude of challenges that can impact the efficiency, effectiveness, and overall success of their operations. These challenges stem from various factors, including vendor reliability, compatibility, cost considerations, and risk management. Overcoming vendor selection challenges requires a systematic approach that involves careful planning, evaluation, and decision-making. Start by clearly defining your organization's needs, objectives, and priorities. Research the market to identify potential vendors that offer products or services aligned with your requirements. On this basis, the study concluded that in many projects there are bound to be critical success factors and they have much impact on vendor selection. The critical success factors include the work sequence with a timeline that an individual can demonstrate in his/her plan to meet the project timeline. As it is the work sequence with timeline includes strict adherence to the project scope, provision of the project timeline, evaluation of the procurement document, milestone, selection of the right procurement strategy, preparation of work sequence document, and many more. One of the recommendations made was that the project manager must be proactive and do due diligence early on with the project to lead as required including developing a progress review to track if indeed the project is meeting its intended delivery plan
ISSUES OF COMMERCIALIZATION OF PROJECTS FOR THE PRODUCTION OF INNOVATIVE PRODUCTS IN SMALL BUSINESSES
No full textThe article develops proposals and recommendations on a theoretical basis for the commercialization of scientific projects, organizational mechanisms and the effective use of infrastructure to improve the efficiency of small businesses and production, especially in terms of product output. based on innovatio
THE EFFECT OF TAX INCENTIVES ON INCREASING THE TAX BASE
No full textthe article describes the essence of tax benefits, the organization of tax services in providing them, the priority areas of tax services. Proposals and recommendations for improvement in the direction of modernization of production of tax benefits, technical renewal and diversification, wide introduction of innovative technologies have been developed