Transportation plays a crucial role in small hotel business industries as it facilitates the movement of tourists from one destination to another. The availability, accessibility, and efficiency of different modes of transport significantly impact the growth and development of tourism. A well-developed transportation network enhances the connectivity of tourist attractions, making destinations more appealing to travelers. This research aims to explore the role of transportation in the small hotel industries by identifying key challenges and opportunities associated with various transportation modes, including air, road, rail, and sea travel

This article examines the content of Islamic accounting. An attempt is made to reveal its essence more broadly by comparing Islamic accounting with traditional accounting. The rates proposed by various scholars on Islamic accounting are presented and analyzed. For a complete understanding of Islamic accounting, the main features of the Islamic financial system are also discussed. Existing reports in financial statements and additional reporting forms added to them in Islamic accounting are also considered. The reasons for the appearance of additional items in the balance sheet and financial statements, the balance sheet items covered by these items, and a description of the financial transactions related to profits and losses are provided. In conclusion, the differences between the objectives of Islamic accounting and traditional accounting are highlighted

This paper presents a methodology for mathematical and numerical modeling of nonstationary transverse wave processes in porous-elastic media containing a spherical obstacle. Simply and doubly connected domains are considered, allowing for the influence of the domain's internal structure on wave propagation and scattering. The study is based on Biot's linear theory of porous-elasticity. Boundary-value and initial-boundary-value problems for the equations of motion are constructed, conjugation conditions at the boundary of the spherical obstacle are formulated, and effective methods for their numerical solution are proposed. The obtained results have practical implications for problems in geophysics, porous media acoustics, and engineering mechanics.

This article theoretically argues that digital transformation is a strategic necessity for banks to remain competitive with fintech companies as a result of rapid technological advancements in digital transformation. In addition, the theoretical foundations of digital transformation in retail banking are critically examined, and the main principles of diffusion of innovation theory, resource-based view (RBV), institutional theory, service-oriented logic (SDL), technology adoption models, and dynamic capabilities are extensively analyzed. It is argued that digital transformation is not just about implementing digital tools, but also about creating value, delivering services, working with customers, improving efficiency, and increasing interbank competitiveness. By analyzing a large body of scientific literature, the study identifies gaps in existing theoretical frameworks and attempts to identify how banks can adapt to the digital economy, increase investment in innovation, and become digitally mature. Such analyses contribute to the field both scientifically and practically by offering comprehensive development models to understand the systemic and multidimensional dynamics of digital transformation in retail banking.

In modern socio-economic theories, human capital is recognized as the most important resource for sustainable development. Human capital is a labor force with innate, formed and accumulated knowledge, skills, abilities and health, which, when used in the labor process, provide certain benefits to its owner in the form of income and the economy of the country as a whole. However, it is often ignored that the individual's ability to accumulate this capital is not equal and directly depends on the conditions of his existence, the economic environment in which he lives and operates. In this article, we will look at how material conditions determine the possibilities of forming and implementing human capital, and how this affects the economy as a whole.

Influencing on economic wellbeing of the countries, tourism export is growing at fast pace in most regions. Tourism export has become the main driver of the economy, enabling countries to increase employment opportunities and foreign exchange earnings. However, the sustainability and effectiveness of tourism export are determined by multiple factors and constrained by various risks. Factors show how countries should act in order to expand the tourism capasity, meanwhile tourism associated risks help to be careful in the global market. This article will analyze both, and gives author’s personal assumption about further development of the industry.

In the modern global economy, changes in the market occur rapidly. As a result, the terms of updating products offered to the market by business entities have been reduced. The spread of new products in the markets and their constant improvement create problems for market participants associated with product innovations. The spread of technological progress throughout the world has led to the convergence of the quality and technical characteristics of products manufactured in different regions. In such circumstances, the role of costs in achieving a competitive advantage and sustainable development has increased. There is a need to use costs economically and manage them effectively. The use of modern cost management methods is a particularly urgent task for the purpose of effectively organizing costs and increasing the competitiveness of products. Today, scientists in developed countries have developed a number of modern methods of planning and managing costs, and a comprehensive study of these methods and their application to the activities of business entities is an important task. This scientific work attempts to understand the modern methods of cost management currently used.

This article aims to not only provide the historical significance of export structure in Uzbekistan but also to theoretically and analytically examine the potential connections between export conditions, relative prices, and economic growth in great detail. It begins by thoroughly examining the diverse paths taken by Central Asian countries, including a specific focus on Uzbekistan, in order to comprehensively understand the historical and socio - economic context. It then meticulously rationalizes and explores the development of the intricate linkages of interest, taking into account various economic factors, variables, and their interrelationships.