This article provides a comprehensive analysis of the didactic significance and pedagogical problems of information technologies in the development of the personality during adolescence. The article considers how the integration of information technologies into the educational process affects the cognitive, social and emotional development of adolescents. The introduction to this article describes the characteristics of adolescence and new pedagogical requirements emerging in the context of modern technologies. The literature review discusses sources that consider the pedagogical effectiveness and risks of information technologies based on theoretical and empirical research. The main part proposes methods of using information technologies in educational and didactic processes, the role of the teacher and the environment, differentiated approaches and assessment systems that take into account the individual characteristics of adolescents.

This article substantiates the objective need to develop information and advertising systems for the organization and development of national cultural tourism in Uzbekistan. Recommendations for the creation of information and advertising systems for national cultural tourism are provided.

The article analyzes the economic efficiency of implementing digital information systems in the hotel industry. The possibilities of improving service quality and reducing costs through the use of modern technologies are considered. The problems and proposals for implementing these systems in Uzbekistan are also identified.

The article analyzes the institutional, methodological, and organizational problems arising in the process of preparing consolidated financial statements (hereinafter – CFS) in accordance with the requirements of the International Financial Reporting Standards (hereinafter – IFRS). In the study, CFS is interpreted not merely as the practice of aggregating the financial statements of individual enterprises line by line, but as a broader system encompassing economic relations at the group level, mechanisms for exercising control over consolidated entities, the organization of information systems necessary for consolidation, and the establishment of an integrated group accounting policy. The article examines the main practical problems encountered in the consolidation process under the conditions of Uzbekistan, including formal approaches to the assessment of control, issues related to the application of a unified group accounting policy and the elimination of intra-group transactions, as well as insufficiently developed information databases and inadequate professional capacity of personnel. These problems are classified into five main groups (regulatory-institutional, organizational-managerial, methodological, technical, and human resource related), and based on their analysis, the author proposes a diagnostic model. Furthermore, practical recommendations have been developed regarding the determination of the consolidation perimeter, standardization of group accounting policies, modernization of information systems, and enhancement of human capital capacity. The results of the research contribute to improving the preparation of consolidated financial statements in Uzbekistan, increasing the transparency of corporate governance, and deepening the integration of reporting corporate groups into the international financial market

This article presents views on financial management and the results obtained through the application of modern information technologies in it. It also describes the importance of the application of information technologies to management processes in the financial system in increasing the efficiency of modern financial institutions, improving the quality of services and gaining customer trust, and describes the main types of their application in the financial system.

The scientific article describes the ways of studying and effectively using the introduction of automated information technologies in the national economy in the context of the digital economy, the factors influencing this, the main tasks of the introduction and development of digital technologies, a number of shortcomings in the design of automated information systems based on digital technologies and the organization of these systems, as well as the principles of the entire world community in this area for the successful implementation of the digitalization program.

This article analyzes the experience of developed countries (USA, Germany, Japan, Estonia, South Korea) in managing small business statistics and using information databases. The article demonstrates the importance of statistical indicator systems, digital platforms, real-time monitoring, and artificial intelligence technologies used in foreign countries. Through comparative analysis, the current state of Uzbekistan’s statistical information databases (Stat.uz, my.gov.uz, soliq.uz, ERI, SPINIDA) has been assessed and ways to improve them have been identified. As a result of the research, recommendations have been developed for creating a unified electronic statistical system, integrating platforms, and implementing AI and Big Data technologies. The research results can be used to improve small business support policies and develop the national digital economy in Uzbekistan

Today, the acceleration of digitalization processes in agriculture is increasing the need to provide representatives of the industry, in particular farmers, with modern knowledge and skills. Therefore, expanding digitalization in farms, improving farmers' knowledge and skills in digital platforms is considered one of the promising areas of agricultural development. This article analyzes the acceleration of digitalization processes in farms, modern digital platforms used in training farmers, innovative approaches and their practical effectiveness. During the study, the importance of online educational platforms, mobile applications, video lessons, webinars, smart agroplatforms and IoT technologies in the activities of farmers was studied. The analysis showed that digital platforms allow farmers to quickly and conveniently obtain information about drip irrigation, fertilization systems, disease and pest control, intensive gardening and water-saving technologies. The article also highlights the opportunities for farmers to plan agrotechnical activities, increase productivity and use resources efficiently using digital platforms. It is noted that using IoT sensors and smart monitoring systems, soil moisture, air temperature and plant condition can be monitored remotely, which helps reduce crop losses. It is also noted that agro-platforms based on artificial intelligence help farmers make quick and accurate decisions

In this study, a methodology for using geographic information systems (GIS) technologies in forecasting the demographic development of the population of Uzbekistan until 2050 will be developed. The main goal of the research is to improve the mechanism for comprehensive analysis and forecasting of population size, age-sex composition, territorial distribution, urbanization processes, as well as internal and external migration flows by region. The research results are important for optimizing state planning, regional development strategies, labor market forecasts, and social infrastructure. The use of GIS technologies serves to scientifically substantiate the decision-making process, increasing the accuracy of demographic forecasts and the possibilities of visual analysis

Fintech refers to financial technologies used in banking and financial services, including mobile payments, money transfers, loans, and asset management. Fintech startups offer fast, innovative, and convenient services that either compete with or collaborate with traditional banks. In recent years, investments in Fintech have grown rapidly due to its wide applicability. These technologies improve service quality, enhance customer experience, and transform traditional financial systems. Fintech plays a vital role in modern banking by offering digital solutions for both individuals and businesses. This article explores the significance of Fintech and the mutual benefits of bank-Fintech cooperation.

This research article analyzes the pressing issues of improving the methodology of tax administration at the local level. The primary objective of the study is to develop scientific and practical proposals for expanding the regional tax base and increasing the efficiency of tax compliance through the analysis of tax risks and the integration of modern tax control systems (digital technologies, risk profiling, and electronic invoicing data tracking). The paper evaluates the mechanisms of information exchange between local authorities and tax agencies, shedding light on the role of risk-analysis models in detecting sectors with a high risk of tax evasion. As a result of the study, an authorial methodology for digitalizing tax control and developing an early detection system for tax risks at the regional level is proposed. This methodology serves to ensure the sustainability of local budget revenues and reduce the scale of the shadow economy

In this article, the issues of effective development of the innovative potential of a manufacturing enterprise in the context of the digital economy are analyzed from a scientific-theoretical and practical point of view. The study highlights the influence of digital technologies, human capital, financial and organizational resources on the innovative potential of the enterprise. The level of digitalization of production processes, indicators of innovation activity, and their impact on efficiency were also studied. The article develops recommendations for increasing the efficiency of resource use, improving management and innovation processes through the implementation of digital transformation, automated systems, "Big Data," IoT, and artificial intelligence technologies

Countries are increasingly proposing investment attraction systems that aim to improve economic efficiency and achieve higher “green competitiveness” outcomes by better aligning environmental standards and growth policies under sustainability-oriented governance mechanisms. The need to develop and implement balanced investment strategies, drawing on international best practices to determine which environmental and economic indicators are appropriate and how to integrate them into national planning systems and sectoral development programs, is forcing emerging economies to rethink their policy instruments, regulatory mechanisms, and institutional capacities. This study aims to make this contribution, in addition to providing an analytical framework that reviews empirical papers that shed light on the interactions between investment attraction, environmental compliance, and policy coordination with dynamics such as sustainable fiscal policy, industrial modernization, regional development, or green transformation. Following a methodological synthesis, a comparative assessment of foreign investment development is prepared, in which environmental integration is linked to these key terms, economic diversification and institutional adaptation. This framework can serve as a benchmarking model and policy guidance for regulators, investors, analysts and decision-makers. This study has two main contributions. First, it is the first time that such a multi-criteria assessment table is being developed to demonstrate the interrelationship between economic and environmental aspects. Second, it captures the idea of compatibility between environmental protection and economic development, policy implementation and societal needs, national priorities and global standards, i.e. it requires flexible governance. This article provides Uzbek policymakers with important information and insights on how to take environmental commitments into account when attracting sustainable investment. The future research agenda provides broad opportunities for comparative analyses and applied studies on investment efficiency, sustainable growth, institutional capacity, and green transformation.

Today, in the context of the formation of the digital educational ecosystem, one of the urgent scientific tasks is the development of innovative diagnostic mechanisms that ensure a reliable and objective assessment of the professional activities of educators. This article theoretically and practically substantiates the multimodal diagnostic model for assessing the professional activities of educators. During the study, evaluation criteria and indicators were developed based on the integration of competency-based, systemic, activity-based, and digital pedagogical approaches. The opportunities for comprehensive monitoring of teachers' professional development based on artificial intelligence technologies, electronic portfolios, learning management systems (LMS), video lesson analysis, and digital traces of activity were also highlighted. The “MuhandislikWeb” information system and the "Engineers' Accounting" module developed by the author allow for the automation of the assessment process and an increase in the reliability of diagnostic results.

This article examines the scientific and methodological foundations for applying Geographic Information System (GIS) technologies to the spatial allocation of export-oriented production zones and the enhancement of regional export potential. The study evaluates the spatial distribution of economic, transport-logistics, infrastructure, and investment indicators using GIS-based analysis. International experience in the application of interactive investment maps and geospatial technologies is reviewed, highlighting their role in supporting investment decision-making and improving export infrastructure. Based on the analysis of gross regional product and industrial output per capita across the regions of Uzbekistan, regional disparities are identified and recommendations for strengthening export potential are proposed. The findings demonstrate that GIS technologies provide an effective analytical tool for regional planning, spatial decision-making, and the efficient placement of export-oriented manufacturing facilities

This article analyzes the forms of accounting, their essence, and historical development stages. Forms of accounting refer to specific methods and procedures of maintaining accounting records. Historically, accounting evolved from simple log forms to journal-order, memorial-order, and fully automated systems. The article discusses the characteristics, advantages, and drawbacks of each form and emphasizes the influence of modern information technologies.

This article analyzes the current state of logistics processes and supply chain formation in the textile industry. It examines issues related to increasing the efficiency of logistics systems, delivery speed, raw material supply, and production continuity. The study highlights specific aspects of supply chain management in both domestic and foreign markets, as well as the importance of applying modern information technologies. The results contribute to developing recommendations for reducing costs and improving competitiveness in industry enterprises.

In Uzbekistan, enhancing the role of independent (objective) rating agencies in the development of the valuation services market is a key factor for economic transparency, attracting investment, and improving the global competitiveness of businesses. This article examines the legislative efforts in the field of valuation in the Republic of Uzbekistan, the critical issues in ensuring the independence of rating agencies, the need to align with international standards (such as RICS, REV), and the effectiveness of the valuation systems in the practice of the State Asset Management Agency. The introduction of new valuation criteria (based on KPIs) and the importance of the rating system in regional socio-economic development are also discussed. Based on the research results, it is proposed to enhance the efficiency of independent valuations through staff training, the development of electronic information platforms (EIRAP), and the utilization of international best practices.

E-commerce has changed the course of national economic growth and greatly raised people’s living conditions. These developments have especially raised social efficiency. Macroeconomic and microeconomic settings have been greatly impacted by e-commerce as access to large information systems, the volume of data grows, and data processing advances help to shape both of these environments. This guarantees timely access to information, eliminates uncertainty in economic operations, lowers the cost of data collecting, increases the efficiency of economic processes, and finally helps the market resource allocation mechanism to be better. Though it will not totally reverse this trend, the results of the study show that digitalization would progressively change Uzbekistanʼs economy by boosting efficiency and reducing the declining trend of possible development as the economy achieves maturity. Maximizing the advantages of digitization while limiting problems including labor market disruptions, privacy violations, the emergence of monopolies, and financial dangers depends on the government acting in a vital role.

This article summarizes and draws conclusions on the possibility of improving the practice of tax authorities in auditing and controlling taxpayers' activities, identifying possible cases of tax evasion, ensuring fair taxation, and ultimately contributing to the overall efficiency of the tax system. The article highlights the advantages and problems of applying foreign experience in the conditions of Uzbekistan, and develops proposals and recommendations for improving national tax policy.

This article provides a theoretical and practical analysis of the main combinational models of partnerships between banks and mobile network operators (MNOs) in the digital payment system. The MNO-led, bank-led, joint venture, and platform ecosystem models are examined in detail. Using Uzbekistan as a case study, the article highlights the collaboration experience of mobile operators Beeline, Ucell, Uzmobile, and Mobiuz with fintech platforms such as Uzum Bank, Payme, and Click. The study concludes with recommendations for improving the effectiveness of bank-MNO partnerships and expanding digital financial inclusion in the country

This article scientifically analyzes the issues of forming and improving the internal control system at enterprises in the context of the digital economy. The study highlights the role of the internal control system in corporate governance, its significance in risk management, and its impact on financial stability. As a result of the introduction of digital technologies, it is substantiated that the internal control system will transform from a traditional inspection mechanism into a proactive, real-time management tool. The need to automate the internal control system, integrate it with information systems, and apply a risk-oriented approach is also indicated. The research results are important for increasing the efficiency of management at enterprises, reducing financial errors, and ensuring the efficient use of resources

This article analyzes the role and importance of digital transformation in the sustainable development of the regional economy theoretically and methodologically. The impact of digital technologies - artificial intelligence, big data, cloud computing, IoT and electronic platforms on regional economic systems is studied, and their role in the efficient use of resources, increasing production productivity, enhancing investment attractiveness and ensuring socio-economic stability is substantiated. The study examines the institutional, economic and social aspects of digital transformation in regional development based on an integrated approach. The results obtained indicate the possibilities of reducing interregional disparities and achieving sustainable economic growth through the digitalization of regional policy.

This article analyses the use of electronic money in Uzbekistan, as well as the factors influencing its development and the existing challenGES. Although the adoption of electronic payment instruments has significantly increased in recent years due to the growth of the digital economy, several constraints—including insufficient infrastructure, low digital literacy, and limited trust in the banking system—have been identified as slowing down this process. The study provides a comparative analysis of the experiences of Uzbekistan, Turkey, and Kazakhstan, and presents statistical data on chanGES in total bank deposits, the share of electronic money, and term deposits from 2017 to 2024. The findings indicate that despite the rise in the use of electronic money, its share within total bank funds has decreased. These trends are shown to be closely related to the development of digital infrastructure, security systems, digital literacy, and government regulatory policies. The author emphasizes the need to expand infrastructure, strengthen security measures, improve digital literacy, and enhance the legal framework to further promote the development of the electronic money market

This article analyzes the theoretical and methodological aspects of the formation of financial ecosystems in general, in particular, banking ecosystems in the banking business of the Republic of Uzbekistan, as well as discusses the advantages and disadvantages of their development in the business of commercial banks and makes proposals for the development of this area.