The article examines issues related to improving accounting policies for liabilities in enterprises operating in the field of information and communication technologies (ICT) based on international standards. The author has developed a model accounting policy format that includes 10 main sections (general provisions, recognition, measurement, classification, documentation, inventory, revaluation, disclosure, risk management, internal control), as well as 5 specific sections characteristic of the ICT sector (licensing obligations, digital services, subscriber losses, network modernization, international roaming).
This article is devoted to the analysis of the growth of the use of information and communication technologies (ICT) services, its impact on various sectors of the economy, and the new opportunities and problems it creates. The study examines the effectiveness of using ICT services and their impact on economic growth, as well as important aspects such as economic inequality and cyber security.
This paper examines the impact of Internet technologies on the development and management of the tourism industry. I took the Republic of Zimbabwe, which is located in southern Africa, as an example to reveal this topic. Zimbabwe is in the process of development, which could lead to a clash with an unstable economy and politics since 2000. Despite its rich cultural heritage, it has suffered negative experiences due to international advertising, a significant reason for the rapid spread of which is online platforms. It is accepted that information and communication technologies (ICT) are aimed at helping rapid growth, but this situation shows how they can harm the reputation of a tourist destination, which is in the stage of economic development. The study examines the main reasons for how tourism operations are changing, focusing on promotion, customer interaction and business efficiency under the influence of digital transformations. It also analyzes the significant problems for tourism enterprises when using Internet technologies, and recommends steps on how to achieve achievements and advantages over competitors using digital tools. Key topics are digital promotion tasks, distribution through social networks, the invention of online travel agencies (OTA), the use of big data and artificial intelligence (AI) and the unification of the Internet of Things (IoT) in the tourism industry. Finally, one can get acquainted with the application of the dual role of ICT in both promotion and potential instability in countries that are in the process of economic development.
The article provides a comprehensive analysis of the role of the digital economy in the socio-economic development of the Republic of Uzbekistan. It examines the institutional foundations of digital transformation, the development of ICT infrastructure, the digitalization of public administration and the private sector, and the implementation of innovative technologies in industry, education, healthcare, and agriculture. Special attention is given to the challenges of digitalization, including digital literacy, cybersecurity, and human capital development. Based on the analysis, the study identifies the key prospects for the further advancement of the digital economy and its impact on sustainable economic growth and the country's competitiveness.
The export of services plays a crucial role in enhancing the export potential of Central Asian countries and diversifying their export portfolios. This article presents an econometric analysis of the key factors influencing service exports, utilizing statistical data from Kazakhstan, Kyrgyzstan, Tajikistan, and Uzbekistan from 2000 to 2021. The analysis employs various methodologies, including fixed effects, random effects, GLS, and fixed effects with Driscoll-Kraay standard errors. The findings reveal that UNCTAD's ICT index and the category "Private Sector," along with GDP per capita, significantly contribute to the growth of services exports in Central Asian countries. On the other hand, population size negatively affects the volume of services exported by the countries analyzed. Based on the results obtained, recommendations were developed to boost traditional and modern services exports from Central Asian countries.
This article provides a systematic analysis of the socio-economic significance of tourism digitalization in Uzbekistan. Drawing on the international experiences of South Korea, Singapore, Estonia, Spain, and Turkey, the study examines the impact of digital solutions such as smart tourism, e-visa systems, online booking platforms, digital marketing, and electronic payments on tourism development. The paper also evaluates recent trends in Uzbekistan’s digital infrastructure, electronic services coverage, tourist flows, and tourism exports. Comparative analysis reveals that effective use of ICT substantially enhances tourism efficiency, service quality, employment opportunities, and overall economic activity. The article concludes with recommendations aimed at further strengthening the digital transformation of the tourism sector.
The scientific article scientifically substantiates some of the problems that arise in the process of implementing the information system, the technology for implementing electricity metering and control in Uzbekenergo, the traditional structure of ICT, the formation of a digital economy, the structural structure of future ICT units and the implementation and operation of corporate information systems, a number of shortcomings in 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 highlights the importance of effective strategic management for adapting organizations to dynamically changing environments. The article is aimed at systematizing existing methodological approaches, assessing their effectiveness, identifying risks and opportunities, as well as identifying directions for the development and improvement of management systems. Through theoretical analysis, the author aims to provide a comprehensive understanding of the importance of methodological diversity for the effectiveness of management processes
This article analyzes the role of the tourism industry in the economic development of Uzbekistan and of countries Central Asia, the author studied the measures taken to develop the tourism industry in these countries before and after the pandemic, strategic programs for the development of this industry. The experience, strengths and weaknesses of the countries in the development of the tourism industry have been analyzed.
