Azərbaycan Respublikası Ədliyyə Nazirliyində qeydiyyata alınıb: Reyestr №4155 Azərbaycan Texnologiya Universitetinin Elmi ġurasının qərarı ilə çap olunur
THE MAIN DIRECTIONS OF AUTOMATION ACCORDING TO THE REQUIREMENTS OF THE STANDARDS ON ACCOUNTING AND AUDITING OF LEASING OPERATIONS
The article focuses on the use, usefulness and problems of automation and software for accounting and auditing of leasing operations in the country. Thus, the obligation to collect information with useful, authoritative, reliable, and impartial qualities arises based on the requirements of modern regulations, new associations and information flow in the matters of accounting organization. Without these and other quality indicators shown in making the right decisions, such as the modern philosophy of accounting, we cannot speak of any benefit. Therefore, one of the main directions of providing the database with quality information is the correct collection of this data, the use of artificial intelligence tools, and the verification of data based on the requirements of modern standards. In the article, these directions are indicated based on detailed and modern analyzes and specific proposals are given to a number of leasing transaction subjects.
BASICS OF INTERNATIONAL PRACTICE IN THE FIELD OF WASTE MANAGEMENT
Waste management is one of the issues of economic, social and environmental importance. Establishing this process on the basis of the use of high technology and the principle of continuity is considered the need of the day. It should also be taken into account that waste management is implemented based on the advanced legal framework, normative documents and guidelines.In the presented scientific article, the experience of advanced countries in the field of waste management and the possibilities of its use in the national economy were reviewed.
THE IMPACT OF THE TAX POLICY APPLIED IN THE REPUBLIC OF AZERBAIJAN ON THE PROMOTION OF ENTREPRENEURIAL ACTIVITY
After the Republic of Azerbaijan gained independence and freedom, the idea of taxes related to the creation of market relations and the provision of conditions for increasing the level of entrepreneurship in the country was completely updated. In a free economy, tax policy has become one of the most important and civilized instruments of state regulation of the economy. Proper organization of the entry of the domestic market into the international market is one of the priorities of foreign policy. The Azerbaijani state is currently establishing economic relations with many countries of the world.
IMPROVING FINANCIAL RISK MANAGEMENT IN THE BANKING SECTOR
Under the financial risk of the enterprise is the probability of adverse financial consequences in the form of loss of income and capital under uncertainty conditions for the exercise of its financial activities.Financial risks the company of a great variety and to implement effective management classified into the following main features:By species. This classification feature of financial risks is the main parameter of differentiation in the governance process. Characteristics of the particular type of risk at the same time gives an idea of its generating factor that allows you to "anchor" the assessment of the likelihood and size of potential financial losses for this type of risk to the dynamics of the relevant factors.
FORMATION OF FREE ECONOMIC ZONES AND SOCIAL-ECONOMIC ASPECTS OF DEVELOPMENT IN THE REPUBLIC OF AZERBAIJAN
The development and wide application of information technologies by all layers of society is a global trend of world development. The use of information technologies is of decisive importance for raising the standard of living of citizens, increasing the competitiveness of the national economy, and expanding its opportunities for integration into the world economic system. The research work is dedicated to the topic of "Digital special economic zones and their development prospects", which is one of the topical issues of the 21st century. Informatization of the world economy -the creation of global telecommunication networks, the development of the Internet, the development of new technologies, software and high-tech equipment, the development of the world IT services market have determined the nature of globalization and its pace of development.
THE ROLE OF TOURISM IN THE SOCIO-ECONOMIC DEVELOPMENT OF GANJA-DASHKASAN DISTRICT
The development of tourism is highly valued for its important contributions to the modern world economy and its positive socio-economic results. It is considered as a decisive element in the structural policy of countries with economic and social potential and is considered a priority sector in market-type economies. The current state of tourism is evaluated according to its role in the growth of the gross domestic product and the solution of social issues. To assess the impact of tourism as an organized and planned industry, it is important to carry out a scientific assessment of its development.It would be very beneficial to improve the socio-economic results of tourism by paying due attention to the theoretical and practical significance of the methodologies and models used in researching, planning and organizing various aspects of tourism.
Şərqi Zəngəzur regionunda turizmin inkişaf potensialları və onlardan səmərəli istifadə yolları
Turizm iqtisadiyyatın tərkib hissələrindən biri olmaqla ölkənin ÜDM-nin artımına təsir edən sahələrdən hesab edilir. Eyni zamanda, onun dövlətin sosial problemlərinin həllində böyük rolu vardır. Xüsusilə, işsizliyin aradan qaldırılmasına təsir edən xüsusi fəaliyyət növü hesab edilir. Regionların infrastruktur sahələrinin inkişaf etdirilməsinə, əhalinin mədəni səviyyəsinin yüksəlməsinə səbəb olur. İnsanların iş qüvvəsinin bərpasına şərait yaranır.Məqalədə turizm potensialının mahiyyəti açılır, onların təsnifatı və məqsədi müəyyən olunur. Şərqi Zəngəzur rayonunun turizm potensialı əhatəli olaraq öyrənilir və onların istifadəyə cəlb edilməsi istiqamətləri müəyyənləşdirilir.
THEORETICAL ASPECTS OF ASSESSING THE FINANCIAL CONDITION OF ENTERPRISES
During the activity of enterprises, the process of production, sales and capital is continuousl circulating. As a result of this, significant changes in the volume of their financial resources occur. Therefore, the company's own financial policy should be prepared. The purpose of this policy, which is based on the analysis of the financial situation, is to build such a system for managing the company's finances that it can fulfill the tactical and strategic tasks that may arise in the future.In the presented article, the theoretical approaches to the analysis of the financial situation and the directions of its improvement are reflected.
WAYS TO IMPROVE ADVERTISING MARKETING IN TOURISM
As it is one of the world’s largest industries, the tourism industry is extremely competitive. This means that businesses operating within the industry need to find ways to stand out from rivals, promote themselves as being the best option for tourists, and highlight some of the things that make them different, or superior. Marketing is essential for achieving this and many of the best tourism marketing tips focus on helping businesses to find a unique selling point and promote it. Of course, it is also crucial that marketers keep up with the latest trends, so that they can create a diverse marketing mix and use the best methods for getting their message out.
ENSURING THE DEVELOPMENT OF THE FOOD INDUSTRY SECTOR IN OUR REPUBLIC
Today, for the development of the food industry in our republic has been done a lot of work.Whether to entrepreneurs who have invested in this field or considerable concessions by the state to large projects implemented at the state level has been done. The material base of the field has been updated, with newtechniques and technologies brought to the country and all conditions were created for its use. Convenient in this area the formation of the business environment, the state for the production of many products structures or by companies operating in the private sector funds have been raised.
ACCOUNTING OF ACCOUNTS WITH DEBTORS AND CREDITORS AND DIRECTIONS FOR ITS IMPROVEMENT
The article discusses the actual issues of using settlement accounts in modern accounting. The historical and theoretical aspects of the creation and development of accounts receivable and payable are studied. In this direction, directions for improving accounting are proposed and justified. Receivables are the company's assets, and payables are the company's capital and constitutes the main part of its obligations. Therefore, current assets and these debts in solving problems related to the management of payment obligations problems related to accounting and analysis of management in the market economy the economy, the regulation of which is of great national economic importance, it is one of the political and organizational issues.
A study on the role of advertısement ın socıal networks as the maın determınant of busıness development
The advent of social media has revolutionized the way businesses operate and engage with their customers. It's a change that's not just about the platform but also about the dynamics of communication, customer engagement, and business development. Among the many tools businesses have at their disposal within the social media landscape, one of the most significant is advertising. This article explores the role of advertisement in social networks and how it serves as a primary determinant of business development.The actuality of the subject. Social media has become a primary platform for businesses to promote their products and services, and advertising on these platforms has become an essential component of digital marketing strategies. Conducting a study on the role of advertisement in social networks as the main determinant of business development can provide valuable insights into the effectiveness of social media advertising and help businesses develop better strategies to boost their growth. The purpose of the study. The purpose of this study is to investigate the role of advertisement in social networks as the main determinant of business development. The study aims to identify the impact of social network advertising on businesses and to explore the various factors that businesses must consider when they advertise on social networks.Object of research. The study seeks to determine the most effective types of advertising on social networks and the best practices that businesses should follow when advertising on these platforms. Ultimately, the goal of the study is to provide valuable insights and recommendations to businesses that want to leverage social networks to drive growth and improve their bottom line.
RISK MANAGEMENT IN ECOLOGY AND ENVIRONMENT PROTECTION SYSTEM
Environmental risks are one of the types of risks that are difficult to measure. The most important environmental risks that are subject to legal liability are industrial wastes producing chemical products and damages caused by nuclear power plants. Such risks have a negative impact on the environment and human health. This study discusses environmental risk factors that threaten the environment and pose serious threats to human health.
AGRICULTURAL MARKETS AND FOOD EXPORT ISSUES IN OUR REPUBLIC
Agrarian markets are the basis for the development of integration relations in agriculture. It also serves to strengthen the material and technical base of the agrarian field, to organize the processing, storage, sorting and sale of manufactured products on a scientific basis and to ensure the application of advanced forms of market infrastructure.Researching a new approach to the current problems related to food security in our country and its development prospects is one of the necessary issues. Payment of the country's food supply at the expense of internal resources, reduction of dependence on imports and improvement of the export mechanism of local ecologically clean food products are considered to be urgent problems today.
INNOVATION-BASED GREEN ENERGY APPLICATION PROSPECTS IN THE AGRICULTURAL SECTOR
In the article, the main factors for the development and progress of the country in terms of renewable energy in the modern era, and in the context of the direct dependence of the standard of living and per capita energy consumption, most of the green energy in places is obtained from the sun, solar energy, wind and other green energy sources have been analyzed, and on this basis, the solar energy utilization and storage processes of carbohydrates, proteins, fats, cellulose and lignin were analyzed. In agricultural sector systems, energy comes from humans, animals, sun, wind, biomass, coal, fertilizers, seeds, agrochemicals, petroleum products, electricity, etc. Based on the issues, the relevant sources that release the current energy directly into the system were classified as direct energy sources, the role of renewable energy in agriculture, the ability to collect wind, solar and biomass energy and as a long-term source of income for farmers were analyzed. This article provides an overview of the use of renewable energy on how renewable energy can contribute to growing energy and income in the agricultural sector in the respective country.
DEVELOPMENT STRATEGY OF NON-OIL INDUSTRY IN AZERBAIJAN
The article focuses on the theoretical foundations of the development strategy of the non-oil industry, the role and importance of the tourism industry in the development of the non-oil industry, the development prospects of the agro-tourism sector in Azerbaijan, and local opportunities for agro-tourism. Also, the reasons necessitating the development strategy of the non-oil industry in the economy of Azerbaijan, the strategic view of the development of the tourism industry and the impact on the socio-economic development of the population in the field of agrotourism are explained.One of the main strategic goals facing Azerbaijan in modern times is to ensure the development of the tourism industry, which is one of the leading divisions of the non-oil industry, as well as the evaluation, creation and development of the potential opportunities of the agrotourism field.
REGİONAL ASPECTS OF ENSURİNG SOCİAL DEVELOPMENT
Historically, the regions differed from each other both socially and economically. The main reasons for the formation of these differences are the region's geographical structure, relief, and geological (availability of natural resources) structure. Regions differ from each other in terms of employment. In particular, the high population imbalance in the regions affects employment. In order for a country to develop socially, it is necessary to divide it into regions. Studies show that the regions are divided into 2 places according to the level of socio-economic development: 1. Developed 2. Developing, that is, poorly developed regions Developed regions are considered socially highly developed. In developing regions, there are economic problems as well as social problems. It should be noted that the economic situation also affects the social situation in the country and regions. It is somewhat difficult to solve these social problems that arise in modern economic systems.Thus, it should be noted that the general social policy carried out by the state directly affects the social development of the regions. The main elements of the state's social policy in the regions are to ensure employment, apply social standards, and provide easier access to social services for the population. Reducing income inequality among population groups is one of the main goals in social policy conducted at the regional level.In this article, the regional aspects of the social policy of the state were investigated, the results of various studies were analyzed, and finally, information was provided about the social policy conducted in Azerbaijan.
REGIONAL LABOR MARKET FORMATION AND DEVELOPMENT PROBLEMS
The research of how unemployment has changed at the regional level demonstrates the significance of the regional dimension in the fight against unemployment. It is obvious that more thorough analyses are required, taking into account regional growth and employment dynamics as well as interregional (rural-to-urban) migration dynamics.The article highlights the key issues with how regional labor markets are changing as a result of the globalization of socioeconomic processes. The study provides theoretical understanding of the regional labor market's sustainability issues as a socioeconomic system. The factors ensuring the regional labor market's stability, the findings of the analysis of the institutional and legal framework reform processes, as well as the traits of the labor potential as a strategic resource for the development of an innovative economy in the area of labor relations at the regional level are supported.In addition to presenting the findings of the regional policy evaluation in the area of employment in Azerbaijan, the essence of creative labor potential is highlighted.The article provides a thorough study of the regional labor market's current situation and provides projections for its future evolution in light of the steps made to enhance governmental employment policy. Several policy ideas to be implemented at the regional level in the battle against unemployment are presented in this context based on the study's findings.
STAFFING OF THE AGRARIAN ECONOMY: WAYS TO SOLVE PROBLEMS
The purpose of the study – Today, the agrarian economy has serious personnel problems. The article discusses the reasons for the reduction of personnel in this industry. A number of objective elements influence the process of urbanization both at the global and regional levels.Research methodology – agriculture in Azerbaijan is accompanied by changes in the social expectations of young people. However, there is still a serious shortage of personnel in a number of areas of agriculture. Applied relevance of the research - With the advent of digital technologies, modern agrobiotechnologies, automation and robotization of the agricultural sector, the range of skills and competencies of agricultural workers will undoubtedly increase.The results of the study - "Thanks to the initiatives of Ilham Aliyev, a worthy follower of our great leader, the President of the Republic of Azerbaijan, due attention is paid to the difficulties of finding employment for graduates of agricultural specialties."Originality and scientific novelty of the research - It consists in the analysis of the labor market of the agricultural industry and approaches to solving problems related to the successful employment of graduates. The topic of coordinating the employment of graduates of the Azerbaijan State Agrarian University (ASAU) can be considered as an example of a successful solution to this issue.
The beginning of a new transport era: the Zangazur Corridor as the backbone of PostWar Regional cooperation projects in South Caucasus............................................................. 127
The commencement of the Second Karabakh War between Azerbaijan and Armenia transformed the geopolitical realities of the South Caucasus and served as a "wake-up" call for the countries to recognize the importance of peace and stability for the region. The reconstruction of the transport corridor in the areas liberated following the Second Karabakh War is regarded to be essential for Azerbaijan's economic development and social well-being. Azerbaijan is currently adopting a quick restoration policy in the liberated territory. In this regard, the reconstruction of the commercial and transportation systems in Karabakh and neighboring regions will turn these areas into significant regional transit hubs. The country is taking serious steps to build the main transport projects in these areas, focusing primarily on the development of transport and transit systems in two important regions: The Karabakh and Zengezur economic regions, which are considered the region's transit hubs. Thus, the article also considers the potential economic aspects of a transport corridor in these areas, provided that in the future Karabakh and Zengezur become the main transport corridor connecting East and West.
THEORETICAL METHODOLOGICAL APPROACH TO THE FORMATION AND DEVELOPMENT OF MANAGEMENT
Although management is very old, it is relatively new as a field of science, economics and research. Management established itself in the early 20th century as a liberal science and field of activity.The purpose of the study is to direct the activity of the firm to the production of goods that can satisfy the demand and supply of the market, as well as the demand of a specific consumer, in order to obtain the expected profit;The results of the research - to increase the level of automation and mechanization of management employees in order to increase the efficiency of their work;Methodology of the research - Method is a Greek word that means method. As in all sciences, management science has methods.
ESTABLISHMENT STAGES OF THE AGRICULTURAL INSURANCE MARKET DURING THE PERIOD OF INDEPENDENCE
An effective insurance mechanism that covers natural risks not only distributes the risks of agricultural producers among them, but also directs the development of agriculture. The goal of the research presented in this article is to investigate the stages and principles of insurance market creation in Azerbaijan's agrarian area, as well as the involvement of the state in this process. The research approach is based on a review of the global agriculture insurance market's experience, namely the substance of Turkey's TARSIM model and its implementation techniques in Azerbaijan. Simultaneously, the insurance model used in Azerbaijan was thoroughly examined in a statistical data database. Numerous recommendations of scientific value from the article's analysis of the stages of the establishment of the agricultural insurance market can be applied to improve this market. The scientific novelty of the article is that, for the first time, a detailed study of the stages of the creation of the agricultural insurance market in Azerbaijan, the difference between these stages, and the advantages and disadvantages of each stage was conducted. At the same time, the existing potentials in the process of development of this field have been clearly revealed.
STUDY OF THE IMPACT OF INVESTMENTS ON TOURISM ACTIVITY
İn an introduction part the paper introduce the importance of the problem, aims and objectives, the practical importance of the work and literature review and important scientific research done by different scientist. Investment and scientific methodological basis of the study legislative and economic aspects of investment system, comparatively investigated historical aspects of the formulation of investment system and international experience. Analysis and evaluation of investments in the development of tourism in the Republic of Azerbaijan analyzed the current situation of investments assistance and benefits. Preparation and implementation of investment programs of the promising areas investigated and gave policy implications on investment programs, and benefitssystem sustainability. The dissertation consists of introduction, three main chapters, and a conclusion and policy implications.
IMPROVING THE STRUCTURAL CHANGES OF EXPORT PRODUCTS IN THE AGRICULTURAL FIELD
In the market economy, the statistical study of the efficiency of economic activity is of great importance. "Economic efficiency" and "economic efficiency" reflect two sides of the same concept. Although the concept of "efficiency" means action, result, "efficiency" is used in the sense of consequential, productive, important. The ratio of the economic benefit to the costs or resources spent on its achievement determines the economic efficiency. Efficiency can also increase or decrease at the expense of costs and resources. The goal of efficiency improvement is to achieve additional efficiency without additional costs. This is achieved by saving resources and current costs. Determining efficiency criteria and indicators is important for proper evaluation and accounting of efficiency. The revaluation measure is the main principle of evaluation and characterizes the event in the language of numbers, showing its quantification.The efficiency criterion of the economy is evaluated in different ways in different economic systems. In the market economy, the concept of efficiency is used as a criterion for evaluating how well markets allocate resources. Profit, profitability, capital efficiency, etc., can be used to predict efficiency accounting in all areas of the economy. Each of these indicators cannot be used to assess the level and dynamics of efficiency. Any system assumes the division of individual elements according to the degree of importance, their subordination and the existence of cause-and-effect relationships between them. This also applies to thesystem of efficiency indicators as a whole.
HUMAN CAPITAL FORMATION AND ITS SOCIO-ECONOMIC EFFICIENCY
The most relevant of the modern innovative economy one of the problems is the increasing role of knowledge and its transformation into one of the most important resources, that is, intellectual capital, in ensuring economic growth and progress. Since new knowledge increases the market value and competitiveness of the enterprise that uses it, this knowledge can be considered as one of the strategically important resources of the enterprise. Therefore, the role of intellectual capital in the production of goods and services has been increasing in recent years. At the beginning of the 21st century, the value of intellectual capital in high-tech American companies accounted for up to 80% of the total value of capital.If at the stage of industrial development of the society, more raw materials, materials, energy resources, labor force were required for the production of products, then the post-industrial and information society has created a need for the use of intellectual resources, i.e. knowledge, rather than physical resources, which in the new types of products created, in new technologies, new habits, skills, it manifests itself in the system of new relations with consumers, because knowledge plays the role of a locomotive of development in the modern economy.
EXPECTED CONSEQUENCES OF THE "ONE BELT, ONE ROAD" INITIATIVE
The “One Belt, One Road" Initiative (BRI), put forward in 2013, is being implemented dynamically. If the projects implemented under this initiative have so far mainly covered the countries neighboring China, then after the liberation of their lands by Azerbaijan and, consequently, the opening of the Middle Corridor, the projects intended for our country become relevant. In this regard, of particular interest is the current state of the BRI, understanding the specifics of the projects implemented within its framework and studying the expected effects.The article presents an overview of the research conducted in this area. Realized investments and made forecasts are analyzed from an economic point of view.
MANAGEMENT ACCOUNTING AND ITS IMPROVEMENT
Managment accounting is discussed in the arcitle.At the same time,management accountingis reflected in agriculture in Azərbaijan,as well as in some technological fields.The regulation of management accounting is carried out by the management.The employees of the structural department working there are subordinate to the managed management.İnternal users use management accounting information for the purpose of developing strategies ,planning work,making decisions and optimizing the use of resources.Thus,management accounting helps in costing,making dcisions about internal procedures,budgeting and other forecasting reports.
THE ROLE OF MARKETING IN THE FORMATION OF APPROPRIATE STRATEGIES IN AZERBAIJAN
In the relevant article, economic activity based on marketing in the Republic of Azerbaijan was analyzed recently, based on statistical data about the country's industrial complex and its development potential, current problems of marketing strategies of industrial enterprises were considered. The need to conduct marketing research in the market for the development of effective strategic programs of the country's enterprises was logically and based on the real characteristics of the investment activity of enterprises in the Republic of Azerbaijan, by determining the framework of investors' interest, effective methods and tools were analyzed, and the importance of conducting marketing research to better stimulate the investment activity of the regions was confirmed. has been done. The need to use marketing and marketing research in the development of the development strategy of the Republic of Azerbaijan was justified, the boundaries of priorities related to targets and resources for market participants were revealed, and the priority directions of the country's economic development were determined.
Theoretical aspects of the study of innovation activity in enterprises
At present, in the economic activity, modern technologies match intensively changing demand, create new goods according to world standards, use new technologies, and increase the role of innovative progress. The current stage of scientific and technical progress is developing in the era of information economy. Its essence is characterized by the radical qualitative transformation of productive forces based on the transformation of the results of creative labor into the main factor of economic development. The structural aspect of economic development is determined by the process of spreading innovations in their fields of application based on the formation of demand and supply for intellectual property. The development of innovative technologies and innovation infrastructure in enterprises involves close cooperation of production science, stimulation and development of modernization processes, technical and technological renewal of production, use of the results of fundamental and applied research, and creation of efficient mechanisms for conducting scientific research.
THE POTENTIAL OF INNOVATION IN SMALL BUSINESS
The purpose of this article is to analyze the international experience of using the innovation potential of small business and the opportunities of the country's enterprises to take advantage of it.In modern conditions, innovations become one of the determining factors of economic development. Small business is an important part of this process. The transformation of companies' capabilities into action depends more on their innovation potential. An index system is used to evaluate innovation potential. Depending on the level, such potential may vary from industry to industry.The relatively low level of innovation activity among domestic enterprises makes them look at the experience of foreign companies. One of the main issues here is a systematic approach that involves the use of internal and external factors in interaction.