Azərbaycan Respublikası Ədliyyə Nazirliyində qeydiyyata alınıb: Reyestr №4155 Azərbaycan Texnologiya Universitetinin Elmi ġurasının qərarı ilə çap olunur
ASSESSMENT OF THE CURRENT STATE OF AGRICULTURAL FOOD SUPPLY OF THE COUNTRY
The formation of a national food supply system is one of the key priorities for achieving the state’s food security. In this regard, the effective organization of agricultural enterprises engaged in food production, as well as ensuring the supply of products that meet consumer demand, is of particular importance. Therefore, the development of well-founded conceptual approaches to the agricultural food supply system has become one of the most pressing issues today. The food supply system and its functional structure are based on the principle of integrity. This system, which incorporates various factors influencing economic development processes, may exhibit different behaviors and performance at different times. In this context, it is crucial to determine the role of the agricultural sector—one of the main structural components of the food supply system—in ensuring national food security.
THE ROLE OF RESOURCE EFFICIENCY AND GREEN TECHNOLOGIES IN ENHANCING ENVIRONMENTAL AND ECONOMIC SUSTAINABILITY DURING THE ORGANIZATION OF PRODUCTION IN MANUFACTURING ENTERPRISES: FROM THEORY TO PRACTICE
In the context of escalating environmental and resource-related challenges associated with the activities of the industrial sector, the formation of sustainable models of industrial development becomes particularly significant. The presented article is aimed at a comprehensive scientific understanding of the role of resource-efficient and environmentally friendly technological solutions in ensuring the ecological and economic efficiency of production systems in light industry enterprises.The article identifies the main obstacles (technological, institutional, and human resources) and driving factors (government support, investment, standardization) for the sustainable transformation of the sector. Key analytical findings show that the integration of green solutions not only helps reduce carbon footprints and optimize resource consumption but also enhances the competitiveness of enterprises in foreign markets.The practical significance of the research lies in the development of recommendations for the modernization of production systems in accordance with the principles of circular economy and sustainable management. The work is intended for researchers, policymakers, industrialists, and investors interested in the strategic development of light industry in light of current environmental and economic challenges The results provide a foundation for future scientific research and contribute to the formation of effective strategies for the sustainable development of light industry within the context of the global environmental agenda
ASSESSMENT OF ENTREPRENEURSHIP IN AGROECOTOURISM AS A STEP FROM FARMER TO ENTREPRENEUR
Rural tourism development in the new normal conditions has become a new growth point for tourism and rural economy; it is a new impetus to promote rural urbanization, revitalize rural economy, solve problems of agriculture, farming and rural areas, promote rural employment and labor mobility, improve rural tourism industry and increase the effective level of market development [1]. Entrepreneurship is effective in promoting rural vitality and is an important way to increase farmers' income and employment and improve the situation of farmers. Farmers engaged in agricultural and tourism business are not only one of the main forms of non-state economy, but also create a new type of agricultural management system, a powerful complement and main carrier, farmers engaged in agricultural ecotourism business will give a great impetus to the development of progressive culture and civilized fashion, an important way to enrich people, and should make the created region and village the best model [14].
agricultural business and entrepreneurial resources
THE CONCEPT OF SOCIO-ECONOMIC DEVELOPMENT AND RURAL AREAS FEATURES
The article examines how rural areas are socially and economically developed, focusing on the characteristics that distinguish these communities from each other and the obstacles they face. The article considers established theories on the progress of rural areas, identifies the main driving forces of change in rural societies, and proposes a wide range of strategies for Sustainable Development. A comprehensive analysis of the social aspects of people, the economy, infrastructure and Rural Life shows that real progress is achieved by combining efforts to create jobs, modernize infrastructure, support education and strengthen institutions. The results help clarify the gap between rural and urban areas and provide practical guidance to policy-makers or those directly involved in rural development
INNOVATIVE PEDAGOGICAL STRATEGIES IN FOREIGN LANGUAGE EDUCATION AND THEIR INTEGRATION INTO THE TOURISM SECTOR
The article explores the role and significance of innovative approaches in foreign language teaching, particularly in English language instruction, and the integration of this process with the tourism sector. The study shows that traditional teaching methods focused on grammar and translation are not sufficiently effective in developing students’ practical communication and professional skills. The author notes that the application of modern pedagogical methodologies such as CLIL (Content and Language Integrated Learning) and ESP (English for Specific Purposes) enhances the quality of teaching by combining language learning with field-specific content and strengthens students’ professional preparation.The article also emphasizes the importance of teachers’ readiness to apply innovative methods, the improvement of technological infrastructure, and the creation of practice-oriented learning environments. As a result, the integration of foreign language teaching with the tourism sector makes a significant contribution to the modernization of Azerbaijan’s education system, better adaptation of students to the international labor market, and the preparation of competitive professionals
THE CONCEPT OF OUTSOURCING, ITS PURPOSE AND POTENTIAL RISKS
Misuse of outsourcing plays a significant role in reducing the sustainable competitiveness of many Western firms. Western managers often view outsourcing as a defensive operation. The approach tends to be incremental. Individually adopted incremental outsourcing decisions may make economic sense, but together they may represent a surrender of business competitiveness. Nevertheless, outsourcing, properly understood and managed as part of an overall strategy, can contribute to competitive advantage. This article is based on the authors’ research with North American firms. It discusses how improper use of outsourcing in Europe and Asia can undermine the future of business and how proper use of outsourcing can help create competitive advantage
IMPROVEMENT OF STATE SUPPORT ĠN ENSURĠNG FARMERS' ACCESS TO PRODUCTĠON RESOURCES ĠN THE AGRĠCULTURAL FĠELD
The purpose of the research - the purpose of this study is to improve state support for ensuring farmers' access to production resources as a fundamentally important factor in achieving the development of the agricultural sector, which is one of the important areas of the country's economyThe methodology of the research– the work used such economic methods as analysis, comparison, observation and statistical analysis.The practical importance of the research - The proposals and recommendations given as a result of the analysis conducted in the article can be used in the formation of new farmers and providing them with production resources, improving support for farmers and developing projects for the development of modern forms of farming. The results of the research - The results of the study can help ensure efficient operation of farms.The originality and scientific novelty of the research- Directions for improving state support in expanding the opportunities for farmers to acquire production resources and facilitating access to resources for the production of competitive and high-quality products for agricultural producers have been identified
ECONOMIC MANAGEMENT IN THE FOOD INDUSTRY AND THE IMPACT OF COP29 ON SUSTAINABLE DEVELOPMENT STRATEGIES
The food industry plays an important role in the economic and social stability of each country. Climate change and environmental issues pose new challenges for this sector. International events such as COP29 highlight the importance of sustainable economic management in this area.Economic governance in the food industry and the impact of COP29 on sustainable development strategies are of great importance. Economic governance in this area aims to ensure greater sustainability and profitability in food production and supply. The goal of COP29 (the 29th UN Conference on Climate Change) is to make important.Decisions on combating climate change and promoting sustainable development on a global scale. The article examines the current state of economic governance in the food industry, the recommendations of COP29 and the possibilities for development in this direction
TECHNOPOLIS EXPERIENCE OF EAST ASIAN COUNTRIES AND TRANSFER POTENTIAL TO THE NON-OIL SECTOR OF AZERBAIJAN
The article provides a comprehensive analysis of the technopolis experience of East Asian countries (Japan, South Korea, China, and Taiwan) and examines the possibilities of applying this model to Azerbaijan’s non-oil sector. The analysis demonstrates that technopolises contribute significantly to the formation of an innovation ecosystem by ensuring integration among universities, research institutes, and industrial enterprises. The successful cases of East Asian countries confirm that government support, mobilization of scientific potential, development of start-ups, and attraction of foreign investment are the key factors ensuring the sustainability of the technopolis model.Taking into account Azerbaijan’s economic development priorities, it has been determined that the application of the technopolis approach in the country’s non-oil sector will foster the expansion of innovation-oriented production, enhance the export potential of high-tech products, and ensure more efficient utilization of human capital. The main scientific novelty of the article lies in the fact that the technopolis experience of East Asian countries has been systematically analyzed in terms of adaptation opportunities to the realities of Azerbaijan.The research concludes that the implementation of technopolises in Azerbaijan will accelerate the diversification process of the economy, increase competitiveness, and ensure a new stage of regional development
THE SOCIO-ECONOMIC IMPORTANCE OF AGRIBUSINESS PRODUCTS AND THE ROLE OF MARKETING ACTIVITIES IN ORGANIZING THEIR SALES
The article draws attention to the role of agricultural products in food and food security and provision. The strategic importance of the efficient organization of the system of production, supply, processing, storage, transportation and sale of agricultural products is commented on. The important structures in the formation of the system and the construction of a mechanism for the sale of agribusiness products are characterized, and the special role of marketing activities in this process is substantiated. The advantages of using modern marketing technologies and tools in more efficient organization of the agribusiness product sales process, product promotion, and delivery to consumers are substantiated. It is noted that the application of digital marketing tools and methods creates the basis for more efficient results for agribusiness structures, increasing sales and agricultural income, rapid development of rural areas and solving socio-economic problems, and increasing the level of food security and provision
DEVELOPMENT DIRECTIONS AND PROSPECTS OF GASTRONOMIC TOURISM IN AZERBAIJAN
In practice, the growing demand of the population and tourists for cultural nutrition, as well as the strengthening interconnection between the environment, agriculture, and tourism sectors, has turned gastronomic tourism into an important development direction in many countries around the world. In Azerbaijan, the diversity of regions, cultural heritage, agricultural products, and national cuisine demonstrates that our republic has strong potential in the field of tourism. Today, the formation of tourism oriented toward cultural nutrition and national cuisine as a strategic direction for the country further highlights the relevance of our research topic. To achieve the set objectives, we examined the theoretical foundations of gastronomic tourism in Azerbaijan, its current state, socioeconomic significance, problems, and future development prospects
MAIN DIRECTIONS OF DEVELOPMENT OF DOMESTIC TOURISM IN AZERBAIJAN
Azerbaijan has a favorable potential for expanding domestic tourism with its rich natural resources, diverse cultural heritage and economic and social development strategies. In recent years, the restoration of the Karabakh and East Zangezur economic regions, the modernization of transport and logistics infrastructure, the formation of the ―North-West‖ and ―North-East‖ tourism corridors, as well as regional tourism clusters are among the main directions expanding the scope of the domestic tourism market. Domestic tourism has begun to develop more dynamically, especially in the post-pandemic period, against the background of changes in the travel behavior of the population.The analysis conducted by destinations shows that the main types of domestic tourism are the following: leisure and health tourism (Naftalan, Galaaltı, Lankaran), ecotourism and mountain tourism (Gabala, Guba, Shamakhi), cultural-historical tourism (Shusha, Sheki, Ganja), rural and agrotourism (Zagatala, Gakh, Ismayilli), religious-spiritual tourism (Nakhchivan, Bibiheybat, Pirsaatchay). With the liberation of Karabakh, new destinations such as Shusha, Hadrut, Fuzuli and Agdam are becoming important centers of attraction for domestic tourists.
LONG-TERM DEVELOPMENT OF TEXTILE AND LIGHT INDUSTRY REGULATORY ISSUES
The work of the enterprises of the light and textile is considered as the oldest branch of the industrial production with the high potential branch multi industrial production complex and with the rich lab our traditions. Also given analysis of the now days conditions of the textile and light enterprise industries for the last 10 years.
LOGISTICS MANAGEMENT: AN INTEGRAL PART OF THE NATIONAL ECONOMY
The article examines the importance of logistics management in promoting foreign economic relations of Azerbaijan. The current state and potential of the country's transport and logistics aspects are analyzed in the context of the global economy. The article also examines the development prospects of Azerbaijan as a participant in international projects, as well as programs and strategies aimed at improving infrastructure and optimizing transport and logistics processes
DIRECTIONS FOR IMPROVEMENT OF DISTRIBUTION CHANNELS OF MANUFACTURED PRODUCTS
The article examines the directions for improving distribution channels of manufactured products. In the conditions of a modern market economy, the implementation of a marketing policy is considered necessary for the sale of products. Based on the analysis, existing problems were identified and directions for their elimination were indicated
THE ROLE OF PUBLIC RELATIONS IN SHAPING THE IMAGE OF A COMPANY
The purpose of the research - The purpose of this research is that today's people are in constant and uninterrupted communication with companies through the internet. They react to the advertisements they encounter, evaluate them, share their opinions about the products they own with others, and try to share their complaints and needs with the responsible individuals at the company. All these factors encourage companies to maintain their public relations at the highest level and to prioritize their communication with customers to protect and enhance the company's image. This research aims to explain the increased importance of public relations for companies today
PROCESSING THE RESULTS OF UNEQUAL MEASUREMENTS WITH THE HELP OF THE RANKING METHOD
This study addresses the problem of processing data obtained as a result of unequal measurements using the ranking method. Inequitable measurements occur when data have different units, scales, or levels of precision, making them difficult to directly compare and analyze. The ranking method offers a solution to this problem by allowing raw data to be converted into relative ranking values. This work addresses the problem of data processing obtained as a result of unequal measurements using the ranking method. Unequal measurements occur in different fields of science and practice when data are collected using different instruments, units, or scales. This creates difficulties when comparing and analyzing data, which can lead to incorrect results. The ranking method allows you to rank the observations by value and assign a rank to each value, making the data more comparable. This approach provides resistance to outliers and anomalous values, which are important when analyzing non-uniform data. In general, this article is written in a more detailed and informative form about processing the results of unequal measurements with the help of the ranking method
METHODS OF ECONOMETRIC ANALYSIS OF FINANCIAL INDICATORS
the article discusses the features of using econometric models, the reasons for their popularity, and also identifies the main problems that may arise during the construction of econometric models
METHODOLOGICAL ASPECTS OF AUDIT OF ACCOUNTING OF PRODUCTION COSTS IN CONSTRUCTION ORGANIZATIONS
The methodological aspects of product costing and product costing audits in construction organizations are critical to ensuring financial accuracy and accountability. Auditors focus on several key areas during this process. First, they evaluate the adequacy of internal controls related to cost accounting, ensuring that the procedures for recording, classifying, and reporting costs are reliable. Auditors then evaluate the accuracy of cost allocation methods, including direct and indirect costs, ensuring that all production related costs, such as labor, materials, and overheads, are appropriately allocated to specific projects. They also review compliance with relevant accounting standards and regulations, ensuring that product costing is consistent with industry practice. In addition, auditors review documentation and records related to cost accrual, verifying the accuracy of invoices, contracts, and timesheets. This includes conducting substantive testing to ensure that reported costs are supported by appropriate evidence. Finally, auditors provide recommendations to improve cost management practices, increase transparency, and reduce the risk of financial discrepancies. Due to these methodological aspects, auditors play an important role in helping construction organizations to accurately record the cost of production and facilitate informed decision-making
INVENTORY OF ACCOUNTING PROCESSES RELATED TO RECEIVABLE TRANSACTIONS
This summary presents an inventory of accounting processes specifically associated with receivable transactions, highlighting their significance in effective financial management. Receivables are a critical component of an organization's cash flow, and understanding the processes that govern their management is essential for accurate financial reporting and risk assessment. The inventory identifies key processes, including invoice generation, payment tracking, collections management, and reconciliation of accounts. Additionally, it examines the integration of technology in these processes, such as the use of accounting software and automated reminders, which enhance efficiency and accuracy. By systematically cataloging these processes, this study aims to provide organizations with a comprehensive framework for improving their accounts receivable management, ultimately leading to better liquidity and reduced financial risks. The findings underscore the importance of robust accounting practices in fostering healthy cash flow and sustaining business operations
ESSENTIAL AND REPORTING RECOGNITION OF ACTIVE OPERATIONS CONCEPT
Asset transactions include any value-creating processes in the activities of an enterprise as part of economic activity. Assets are resources from which the enterprise is expected to obtain economic benefits in the future. This can be real estate, equipment, goods or financial instruments. The purpose of active transactions is to increase the efficiency of the enterprise's operations, generate income and preserve the value of the investment. The process of recognizing asset transactions determines when and under what conditions these transactions should be recognized, especially in financial statements, in accordance with the relevant rules and standards. In this area, taking into account the International Financial Reporting Standards (IFRS) and local accounting rules, timely and correct registration of asset transactions is ensured. The recognition of assets in the accounts is based on the principle of taking into account the acquisition, use and future income potential of resources, in accordance with the accounting concept. The article also covers the classification of asset transactions, how they are recorded in accounting, asset valuation, depreciation and other related issues. Correct recognition of asset transactions increases the reliability of companies' financial statements, and also plays an important role in making investment decisions and planning activities
THE ROLE OF INNOVATIVE DEVELOPMENT IN THE AGRICULTURAL SECTOR IN ENSURING FOOD SUPPLY AND FOOD SECURITY
The role of the level of development of the agricultural sector in ensuring food supply and food security is substantiated in the study. The essence of food supply and food security is explained and it is noted that the innovative development of the agricultural sector is one of the important conditions for the creation of this supply. In order to achieve the innovative development of the agricultural sector, the importance of the training of innovative thinking personnel, the creation and application of biological and technological innovations is justified. The low level of innovative development in the agricultural sector in our country is noted, and along with the promotion of activities in this direction, the appropriateness of the purchase of technologies and the application of foreign experience is brought to attention. In order to increase the production of agricultural and food products, the importance of applying cyber-physical production systems and zero-waste technologies is justified. At the same time, it is stated that state support measures should be strengthened to ensure the innovative development of the agricultural sector.
MARKET MARKETING OF DENTAL HYGIENE PRODUCTS AND THEIR USE BY THE POPULATION
In the article, maintenance of dental health (SS) is important not only for the normal functioning of the oral cavity and the long-term maintenance of tooth rows, but also for the protection of the health of the body in general, and a sales analysis was given. According to the World Health Organization, among the causes of human diseases, 20% are hereditary factors, 25% are environmental conditions, and 55% are lifestyle-related. An analysis of the sale of toothpaste in the Azerbaijani market was carried out, the results of which show that the sales leaders in the local market are Lacalut, Colgate, Paradontax, Blend-a-med, Sensodyne, Aquafresh. The population survey revealed both opportunities and barriers to the growth of the hygiene products market at the level of the toothpaste segment. The research was conducted in two stages. At the first stage, toothpastes were evaluated according to their composition, abrasive type and pH indicator. In the second stage, a set of international questionnaires was used, 500 questionnaires were distributed in 8 markets, including 4 supermarkets
PROSPECTS FOR EXPANDING AZERBAIJAN'S EXPORT POTENTIAL
The purpose of the study. Expanding the export activity of various spheres of the economy is primarily based on the export potential. Export potential is considered one of the important means of ensuring economic security as a component of the country's economic potential. From this point of view, the diversification of the commodity structure of exports, the provision of diversity in the geographical structure of exports is among the priorities of foreign economic policy. Therefore, the state, on the one hand, by promoting export operations, tries to stimulate the strengthening of the export potential, on the other hand, by providing access to the world markets on more favorable terms, and on the other hand, to realize the export potential in more efficient ways. From this point of view, the aim of the study is to determine the prospects of expanding Azerbaijan's export potential.Research methods. Comparison and analysis methods were used in conducting the research.The result of the study. The results of the research show that promotion measures in the direction of increasing, diversifying and stimulating exports play a fundamental role in expanding export potential.
SMALL BUSINESS DEVELOPMENT IN THE REPUBLIC OF AZERBAIJAN: FROM THE ASPECT OF INNOVATIVE GREEN TOURISM
Tourism is one of the fastest growing sectors in the world and has a direct impact on the economic development of many countries. However, the tourism sector has been severely criticized for its high water and energy consumption and waste generation in its services and activities. Today, public interest in climate change and other environmental issues is increasing. Consumers are more environmentally conscious than ever before. This situation is leading to fundamental changes in consumer purchasing behavior and attitudes towards environmentally friendly businesses. Sustainable tourism emerged with the aim of reducing the negative impacts of tourism activities. Sustainability in tourism refers to the ability of a destination to continue its existence in the future and is essential for the long-term viability of the tourism sector. This study aims to understand the increasing importance and implications of sustainability in the tourism industry.With a special focus on the creative green tourism sector, this article examines the role of small businesses in the development of the Azerbaijani economy. As the country increasingly seeks to diversify its economy and reduce its dependence on oil revenues, small businesses have become a significant aspect of sustainable development. Green tourism in particular is attracting great interest as an environmentally friendly, sustainable economic tool designed to support environmental protection.The study examines how small businesses operating in Azerbaijan can help promote green travel through environmentally friendly policies. This includes promoting environmentally friendly travel, using renewable energy sources, reducing waste, and protecting local nature.Through a literature review, case studies, and statistical data, this article assesses the current state of green tourism in Azerbaijan, identifies the barriers faced by small businesses, and highlights how small businesses can contribute to the ecological sustainability of the region, as well as its economic viability
THE IMPACT OF GREEN FINANCIAL INNOVATION ON ENVIRONMENTAL QUALITY: FROM THE COP29 PERSPECTIVE
The aim of this work is to investigate the impacts of green financial innovations on environmental quality and to analyze how these impacts are assessed within the framework of COP29. Green finance refers to financial instruments that support sustainable economic development and are aimed at environmental protection. This work examines the impacts of green financial innovations on various aspects of the environment, including carbon emission reduction, financing of renewable energy projects and efficient management of natural resources. COP29, as an important platform for the development of international cooperation and innovation in this field, aims to ensure the implementation of green finance strategies. The main conclusion is that green finance innovations have a positive impact on environmental quality, but this requires strong political will, international cooperation and the formulation of appropriate policies.
THE DYNAMIC LINKAGE BETWEEN GREEN TAX INCENTIVES AND ENVIRONMENTAL PROTECTION
Green tax incentives are changes in tax policies that governments make to promote environmental protection. These incentives seek to strike a balance between environmental sustainability and economic development. The goal of green taxes is to ensure the conservation of natural resources by reducing environmentally harmful activities. These incentives also encourage companies and individuals to adopt environmentally friendly technologies and sustainable production methods.The dynamic link between green tax incentives and environmental protection has wide-ranging economic and environmental impacts. These tax policies are most often focused on reducing carbon emissions and other harmful waste. If green tax systems are implemented effectively, they can have a positive impact on environmental safety and nature restoration. For example, carbon taxes and energy efficiency incentives increase the use of renewable energy sources and support environmental sustainability.In addition, green tax incentives also affect other sectors of the economy. These incentives create jobs and create new business opportunities by stimulating the development of clean technologies. They contribute not only to environmental protection, but also to economic growth and increased social well-being.Finally, for green tax policies to be successful, they must be properly implemented, monitored and adjusted over time. The long-term effectiveness of such incentives depends not only on increasing tax rates, but also on the implementation of state environmental policies in accordance with their strategic objectives.
STATE REGULATION IN THE MODERN IMPROVEMENT OF AZERBAIJAN-TURKEY TRADE-ECONOMIC RELATIONS
Foreign trade and economic relations play an important role in the socio-economic development of each state and affect the growth of the Gross Domestic Product. In accordance with the concept of a market economy, foreign trade relations are regulated by administrative and economic methods and are constantly improved by importing electronic and technological innovations invented during the industrial revolutions and applying them to all areas.The article is devoted to scientific research on the regulation of Azerbaijan-Turkey trade and economic relations and the improvements made by the states in accordance with the requirements of the modern era. The establishment of trade and economic relations between the two friendly states began with investment cooperation. Thus, the Turkish TRAO company has an equal investment share with foreign companies in international contracts concluded on increasing oil and gas production from the Caspian Sea and infrastructure projects for transporting it abroad
EFFECTIVENESS OF USING MARKETING SERVICES IN THE SPHERE OF EXCHANGE
The effectiveness of marketing in the sphere of exchange depends on how the marketing service in the organization is structured, what tasks and at what level it solves. At the same time, marketing information plays a decisive role, and specific marketing functions must be combined with specific functions of other blocks and subsystems of the organization. The content of the marketing activity process is a defining component of the management process.
MODERN LABOR MARKET IN THE CONTEXT OF THE REFORM OF THE NATIONAL ECONOMY
The circumstances of the formation of different labor market models show that its success in the field of increasing the level of employment depends on whether national customs, political conditions and social mood are taken into account. The structural restructuring of the economy has led to a decrease in the specific weight of employment in industrial areas and an increase in the service sphere, the creation of non-standard employment opportunities, the continuous renewal of the material base of production, the volume and composition of the demand for goods and services, and the dynamics of the demand for the quantity and quality of the labor force of enterprises.The imposition of a strict regime on the working conditions of workers engaged in the standard regime hinders the flexibility of production and leads to a decrease in its competitiveness. Therefore, the flexible labor market has become a tool for increasing production efficiency. Social factors also contribute to the formation of a flexible labor market