American Journal of Economics and Business Management <p align="justify"><strong>American Journal of Economics and Business Management (AJEBM)</strong> is a double-blind peer-reviewed, bi-monthly e-journal from the USA, with a strong Editorial Board and a tested rapid peer review system. <strong>AJEBM</strong> intends to contribute to the development and deployment of knowledge on management, marketing, finance, economics, banking, accounting, human resources management, international business, hotel and tourism, entrepreneurship development, business ethics, and public administration; thus feeding scholars, researchers, and practitioners with valuable new insights from theory and practice.</p> "GLOBAL RESEARCH NETWORK" LLC (USA) en-US American Journal of Economics and Business Management 2576-5973 Ways to Increase the Flexibility of the Goals and Tasks of Industrial Enterprises to the Variability of the External Environment <p>To date, a general theoretical framework in the field of adaptive control has not been developed, and general approaches and principles for determining the essence of adaptation and adaptive control are the key ones in this article. The external environment acts as a source that provides the enterprise with the resources it needs to maintain its internal potential at the required level. The organization will be able to continue its activities, adapting its internal variables to changes in the external environment.</p> Makhramova Nigora Yuldashevna Copyright (c) 2022 2022-06-03 2022-06-03 5 6 1 6 Development of Foreign Language Competence in Students of Economic Higher Education Institutions <p>The article analyzes the features of teaching speech communication in a foreign language to students of a non-linguistic university, examines its levels, provides examples of exercises aimed at the formation and development of dialogic speech skills necessary for mastering foreign language competence.</p> Makhkamova Sh.T., Copyright (c) 2022 2022-06-06 2022-06-06 5 6 7 11 The Role of Advisory Services in the Development of Investment Services <p>The article examines the dynamics of global exports and imports of consulting services, identifies that the growth of foreign direct investment depends on the growth of consulting services. It was emphasized: to analyze the real possibilities of making a decision on investing capital funds and to study the aspects of improving the efficiency of the use of invested funds. They emphasize the importance of the investment environment for making investment decisions, as well as the high role of investment risk accounting.</p> Jurayev Uktam Panji ugli Copyright (c) 2022 2022-06-03 2022-06-03 5 6 12 16 The Impact of moderate risk preferences on taxpayer compliance <p>The purpose of this study was to analyze the effect of Accrual-Based GAS Implementation, Apparatus Competence and the Role of Internal Audit on the Quality of Local Government Financial Statements with good governance as a moderating variable. This type of research is causal research. The population in this study were auditors who worked at the Financial and Development Supervisory Agency (BPKP) Representative of Papua Province, totaling 91 auditors. The method for determining the sample was by using the census method. All members of the population were used as a research sample. They were 74 auditors who acted as respondents. The data in this study are primary data with data collection techniques using a questionnaire. Hypothesis testing uses Multiple Regression Analysis and residual test for moderating variables with the help of the SPSS program. The results of this study prove that the implementation of Accrual-Based GAS has an effect on the quality of local government financial reports, apparatus competence has no effect on the quality of local government financial reports, the role of internal audit does not affect the quality of local government financial reports, good governance as a moderating variable can moderate the relationship between accrual-based GAS implementation.</p> Muhamad Yamin Noch Mohamad Ridwan Rumasukun Victor Pattiasina Copyright (c) 2022 Muhamad Yamin Noch, Mohamad Ridwan Rumasukun, Victor Pattiasina 2022-06-11 2022-06-11 5 6 17 30 Marketing Research and Customer Satisfaction of Nestle in Uzbekistan <p>Nestle is one of the oldest and most popular brands in the world and in Uzbekistan. The purpose of this study is to determine the market position and product competitiveness and market prices, and to identify strategies adapted to the active market economy in Uzbekistan. This data allows us to analyze feedback and price pressures and go through the price and position strategies of product efficiency manufacturers and make recommendations accordingly. This research will help you understand sustainable strategies and factors that may be important for customer satisfaction, and help position the market by responding appropriately to changes in market conditions.</p> Bekzodjon Oblakulov Sheraliyevich Mirzaeva Zarina Copyright (c) 2022 2022-06-15 2022-06-15 5 6 31 38 The main content of international financial reporting standards and its importance in the activities of business entities <p>This article considers the transition of the Republic of Uzbekistan to international financial reporting standards, the importance of investments in fixed assets, including foreign investment, in the activities of business entities. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Also, the requirements of the Resolution of the President of the Republic of Uzbekistan PQ-4611 of February 24, 2020 "On additional measures for the transition to international financial reporting standards" and the opening of a new page in the accounting policy in our country.</p> Nabiyev Sherzod Abdurashid ogli Ochildiev Nurislom Shodievich Copyright (c) 2022 2022-06-17 2022-06-17 5 6 39 42 MONITORING INSTRUMENTS FOR THE EFFECTIVENESS OF SMALL-SCALE INDUSTRIAL WASTE <p>The present situation of monitoring the effectiveness of small industrial zones, indicators for evaluating the efficacy of projects situated in small industrial zones and small industrial zones, and women's effectiveness criteria are discussed in this article.</p> Salimov Bahodir Bakhtiyorovich Copyright (c) 2022 2022-06-17 2022-06-17 5 6 43 50 The Significance of Theoretical Concepts of Services and Service Activity <p>If the elements of service (professional labor, mental, ethical, aesthetic) are in harmony and harmonious unity with the employees of the firm, then it creates a general constructive method of service. This article explains the meaning of the terms used in the field of services and the field of services.</p> Urokov Firdavs Ortikniyozovich Copyright (c) 2022 2022-06-20 2022-06-20 5 6 43 45 Audit of Financial Liabilities <p>The article describes the nature and types of financial liabilities, the specifics of the audit as an object, the types of financial liabilities and the goals and objectives of the audit of financial liabilities, as well as bringing the audit of financial liabilities in line with international auditing standards.</p> Yahyoev Tulkin Ismatulla ugli Copyright (c) 2022 2022-06-20 2022-06-20 5 6 46 49 Competitiveness of Restaurant Services of Samarkand Region: 7P’s and CSI Approach <p>This article describes the relationship between the level of customer satisfaction and the expanded marketing complex to increase the competitiveness of restaurant services in Samarkand region. Based on social surveys, the level of importance of the Marketing-mix (7P’s) elements and the Customer Satisfaction Index (CSI) were determined and conclusions were given.</p> Kamoliddin Mamatqulovich Ibodov Copyright (c) 2022 2022-06-20 2022-06-20 5 6 50 57 Scientific Approaches to Forecasting the Competitive Advantage of Banking Services <p>The article highlights the most important task facing the management system of banking institutions - the gradual introduction of foreign experience and methods to adapt to the conditions of the capital market, to study the market and develop a system of measures to increase competitiveness and profitability.</p> Musabaeva L. A Copyright (c) 2022 2022-06-20 2022-06-20 5 6 58 63 Small Industry Zones Development in the Economy Holding Place and Importance <p>This in the article in our country last years small industry zones development separately attention focused and their in the economy holding place about word goes _ In the Samarkand region small industry zones new competitive functional releases and small businesses development state by support on continuous as instead increasing measures within 150 _ small industry zonasi formed made and their _ in the territory har year a total of 1.7 trillion soums more than worth products functional remove to size has 1,691 of which were small enterprise activity carries and 27,000 _ more the work places was created . “ Entrepreneurs very much big hope with free economic and small industry zones difficult masala which was infrastructure hal be wait is sitting . Therefore for Uzbekistan in history first times zones 1 , 6 trln pul separated . That's the way it is infrastructure , electricity energy , gas and water supply , in general , what should if that issues in place put on measures see need _ Of course , in places economic in zones infrastructure absence natural _ Separately worker group compose _ _ a economic zone on the way map compose need _ One in a hurry month even if we are late in the field quality , quality , again a have quality attention focus need _ 206 ta tuman and our cities import volume _ how much and localization matter what we can do need degan to the question answer no , ” he said Shavkat Mirziyoyev .</p> Shavkiyev Ozod Shavkiyevich Nazarov Askar Anvar ugli Copyright (c) 2022 2022-06-20 2022-06-20 5 6 64 66 Prospects for the Organization of Securitization of Leasing Assets in Uzbekistan <p>The article explains the economic meaning of the term securitization and its role in the development of the leasing market. The content, significance and types of securitization have been studied on the basis of scientific works of foreign economists. The application of the securitization mechanism to the leasing portfolio is based on the fact that today the leasing market has risen to a qualitatively new level. In addition, the types of securitization of leasing assets in international practice are analyzed. Scientific proposals on the prospects of developing the leasing market in our country and the organization of the process of securitization of leasing assets.</p> Sh. M. Latipova Copyright (c) 2022 2022-06-20 2022-06-20 5 6 67 70 Principles of Personnel Management in Improving the Efficiency of Service Enterprises <p>The management of any farm is decided by the staff of the entity. In order to organize this process highly efficiently, it also requires the management of the staff itself. This process is also based on a number of principles, but is done by many methods.</p> Rakhimov Hasan Abdusaitovich Copyright (c) 2022 2022-06-20 2022-06-20 5 6 71 72 Theoretical Aspects of the Terms used in Services and Tourism Enterprises <p>In this article Tourism belongs to the service sector and is one of the fastest growing sectors of the economy. It is said that the rapid growth of tourism in Uzbekistan will have a positive impact on the economy by providing large foreign exchange earnings, as well as the development of the country's tourism industry, the theoretical aspects of which will be revealed.</p> Rakhimov Hasan Abdusaitovich Copyright (c) 2022 2022-06-20 2022-06-20 5 6 73 74 Using the (NARDL) model to measure the impact of crude oil price fluctuations on public spending in Iraq for the period (1970-2021) <p>The research aims to measure and analyze an effect of oil price fluctuations on public spending in Iraq, using the non-linear autoregressive distributed lag regression (NARDL) model for the period (1970-2021). To describe the phenomenon studied and studying the nature of the impact that each of the positive and negative changes in oil prices has on public spending in Iraq.</p> <p>The study concluded the existence of a long-term non-linear positive equilibrium relationship between crude oil prices and public spending in Iraq for the studied period, and that there is a positive and moral impact of positive and negative changes in oil prices on public spending in Iraq as, the positive shocks to crude oil prices had a greater impact on public spending in the long term compared to the negative shocks. It was also found that there is an asymmetry between positive and negative shocks to crude oil prices on public spending in the long term.</p> Sawsan Ali Mahmood Copyright (c) 2022 2022-06-20 2022-06-20 5 6 75 87 Assessment of the requirements of occupational health and safety management system according to the international standard ISO45001: 2018 A study in (Al-Zahra Teaching Hospital in Wasit) <p>The study aims to Assessment, implement and analyze the gap between the actual reality of the occupational health and safety system in (Al-Zahraa Teaching Hospital in Wasit) in comparison with the requirements of the international standard for occupational health and safety management system (ISO 45001:2018). For the purpose of accessing scientific facts, a case study approach was followed, which includes observation, verification, field visits to the study site and face-to-face meetings. The approved checklist was also used in the study prepared by the International Organization for Standardization (ISO), and the number of questions was (95) distributed among (6) lists representing the number of main and subsidiary requirements. As for the means of statistical analysis, the weighted mean and the percentage of application were used. And documentation to express the extent of the difference and conformity with the requirements of the specification. The results of the study show that there are large gaps between the actual reality in (Al-Zahraa Teaching Hospital in Wasit) and the requirements of the occupational health and safety management system in accordance with (ISO 45001:2018) for the requirements of the main standard, which are as follows: The context of the organization (72%); Leadership (43.3%); Planning (48.34%); The process (74.73%); Performance evaluation (60%); Improvement (48.34%).</p> Dr. Saad Musa Mahmeed Al-Ogaili Copyright (c) 2022 2022-06-17 2022-06-17 5 6 88 118 Tools for the Application of the Cluster Approach for the Development of Agro-Ecotourism in Rural Areas of Uzbekistan <p>The article proposes the development of agro-ecotourism as an effective mechanism for sustainable development of rural areas of the Republic of Uzbekistan. The proposal to use the cluster approach for the development of agro-ecotourism in a certain area has been scientifically substantiated. A model for the formation of an agroecocluster in the village of Mironkul was developed</p> Dilbar Хasanovna Aslanova Mashhura Toirхonovna Alimova Firuz Fakhritdinovich Zokhidov Jahongir Isoxonovich Mamarizoev Copyright (c) 2022 2022-06-20 2022-06-20 5 6 119 132 Analysis of the Business Environment Created in Uzbekistan to Increase the Export Potential of Free Economic Zones <p>Establishment of modern enterprises in Uzbekistan free economic zones (FEZ) to produce competitive products with high added value on the basis of deep processing of local mineral resources, comprehensive and efficient use of production and resource potential of the regions of the republic, including new work. Particular attention is paid to development as an important factor in attracting foreign direct investment, primarily to create jobs and increase the income of the population.</p> <p>This article analyzes the business environment created for businesses in free economic zones in Uzbekistan</p> Kholmamatov Diyor Haqberdievich Copyright (c) 2022 2022-06-22 2022-06-22 5 6 133 140 Opportunities for Small Business and Private Entrepreneurship Development in Rural Areas <p>In this article, if you follow the idea that a business in a village is not promising and the benefits it can bring are very small, you are not sufficiently aware of the issue and do not have real resources and opportunities to expand your business. . Of course, you can’t get a decent level of income right away - given the information on how to implement a business idea from scratch.</p> Jumaboev Abdunabi Rustam ugli Pashakhodjaeva Dildora Djaborovna Mirzaeva Shirin Nodirovna Copyright (c) 2022 2022-06-22 2022-06-22 5 6 141 145