This article examines the innovative potential of the regions of the Republic of Uzbekistan, including methods for its assessment, analysis of results, and discussion of its significance for regional development. An integral calculation method based on normalized indicators is presented, taking into account economic, scientific, personnel, technical, and information-communication factors. The innovative potential of the Syrdarya region is analyzed, and its position among other regions is determined.
The article analyzes regional economic opportunities, characteristics and innovative factors of the development of innovative activities in small and medium-sized businesses (SMEs) in Uzbekistan. Integrated indices representing the level of economic development of the regions have been determined, and with the help of these indices, the possibilities of using imitative innovations in the development of innovative activity in SMEs in the region have been determined.
This article investigates the theoretical foundations of intangible asset accounting in public healthcare institutions and examines their economic and social significance under digital transformation. The research reveals that intangible assets — including electronic medical records, health information systems, licenses, clinical protocols, medical databases, and intellectual resources have become the main drivers of service efficiency and organizational performance in healthcare institutions. An Integrated Assessment Index (IAI) model is developed based on five indicators: value of information systems, clinical licenses, medical database value, efficiency of electronic services, and intellectual capacity. The findings demonstrate that relying solely on financial indicators to assess intangible assets is insufficient, and a multidimensional approach that incorporates social benefits and service performance must be applied. The results provide practical implications for improving accounting policies, enhancing funding efficiency, and strategically managing intellectual resources within the digital economy environment of the healthcare sector.
