Journal of International Economics Research
Journal DOI
3070-5665ISSN (Online)
This article analyzes the practical effectiveness of treasury mechanisms, which constitute a key institutional component of the public financial management system in Uzbekistan, using empirical and econometric methods. The study covers the period from 2015 to 2024 and examines indicators of state budget execution, the share of payments carried out through the treasury system, and measures of fiscal discipline. Time series analysis and regression models are employed to assess the impact of treasury control on the efficiency of budget execution. The results indicate that the strengthening of treasury mechanisms contributes to enhancing fiscal stability. The findings of the study provide a basis for developing scientific and practical recommendations aimed at improving public financial management under the conditions of Uzbekistan.
Read MoreDoi: https://doi.org/10.54216/JIER.030101
Vol. 3 Issue. 1 PP. 01-04, (2026)
Business combinations represent a critical area of financial reporting due to their significant impact on financial position and performance. This study examines accounting for business combinations under International Accounting Standards, with particular emphasis on IFRS 3 Business Combinations and IAS 36 Impairment of Assets. Using comparative analysis, synthesis of empirical research, and illustrative financial data, the paper evaluates recognition, measurement, and disclosure practices, as well as their implications for transparency and comparability. The findings confirm that standardized accounting treatments improve decision usefulness of financial statements, while challenges remain in fair value measurement and goodwill impairment testing.
Read MoreDoi: https://doi.org/10.54216/JIER.030102
Vol. 3 Issue. 1 PP. 05-12, (2026)
The integration of innovative technologies in higher education is pivotal for advancing environmental science education and addressing contemporary ecological challenges. This paper explores the efficacy of gamification and interactive media technologies in enhancing the educational experience and learning outcomes for students in environmental science programs. Through a comprehensive review of current pedagogical practices and case studies, this study evaluates how these technologies can foster engagement, improve knowledge retention, and develop practical skills necessary for sustainable environmental management. Our research employs a mixed-methods approach, combining quantitative data from controlled experiments with qualitative insights from student and faculty interviews. The findings indicate that gamified learning modules and interactive simulations significantly enhance students' understanding of complex environmental processes and their implications. Furthermore, these technologies promote active learning and critical thinking, which are essential for addressing issues such as waste management, water and air pollution control, and sustainable agriculture. In addition to pedagogical benefits, the paper discusses the scalability and adaptability of these technologies in diverse educational settings, emphasizing their potential to democratize access to high-quality environmental education. The study also highlights the importance of faculty training and institutional support in successfully integrating these tools into the curriculum. This research underscores the need for continuous innovation in educational methodologies to equip future generations with the skills and knowledge required to tackle environmental challenges. By embracing gamification and interactive media, higher education institutions can play a crucial role in fostering a sustainable future.
Read MoreDoi: https://doi.org/10.54216/JIER.030103
Vol. 3 Issue. 1 PP. 13-22, (2026)
This paper investigates the relationship between the emigration of less-educated individuals from Uzbekistan and its effects on regional capital flows, educational disparities, and the potential for local economic resilience. Using panel data from 2010 to 2023 across Uzbekistan’s regions, the study examines how remittances, banking accessibility, and the share of uneducated emigrants influence regional education expenditures and gaps. Findings suggest that while remittances partially mitigate the adverse effects of human capital loss, regions with higher shares of uneducated emigrants experience slower educational development, widening disparities. Policy interventions focused on collaborative approaches between local governments, financial institutions, and civil society are proposed to harness remittance flows and enhance financial inclusion, ultimately fostering economic resilience and reducing educational inequalities.
Read MoreDoi: https://doi.org/10.54216/JIER.030104
Vol. 3 Issue. 1 PP. 23-27, (2026)