APPLICATION OF VAT TO FINANCIAL SERVICES

This study examines the application of VAT to the financial sectors and the implications of exempting financial services from VAT. An analysis of VAT collection from financial services and the consequences of VAT exemption from theoretical and practical points of view was conducted. The application of VAT to financial institutions is a very complex issue in the area of public finance. For various technical and practical reasons, financial services are generally exempt from VAT in most countries. The banking sector provides credit services and paid services to consumers. VAT exemption for financial services creates some distortions for banks and the real economy. Based on the results of the study, a conclusion was made on the application of VAT to financial service

FACTORS THAT INFLUENCE THE PURCHASE DECISION OF COSMETIC PRODUCTS ON FEMALE STUDENTS IN SURABAYA

Having an attractive appearance is the main thing by society, especially for women who pay attention to beauty. With the development of technology is expected for the cosmetics industry to improve product quality and halal awareness given that indonesia is classified as the largest use of halal cosmetics in the world in order to compete in the business world to influence purchasing decisions. The purpose of this study is to prove the influence of fear of missing out, halal product quality awareness on cosmetic purchase decisions at UIN Sunan Ampel Surabaya students. This research data collection technique through questionnaires distributed online to UIN Sunan Ampel Surabaya students. The number of samples in the study of 67 respondents obtained through purposive sampling method. The results obtained that the fear of missing out does not have a significant effect on the decision to purchase cosmetic products at UIN Sunan Ampel Surabaya students because of budget factors and tend to buy as needed. While the quality of products and halal awareness has a positive and significant effect on cosmetic purchasing decisions at UIN Sunan Ampel Surabaya students because the better the quality of products and halal awareness, the higher the purchase decisio

ADJUSTABLE NITROOXIDATION TECHNOLOGY FOR LOW ALLOY STEEL

The article discusses the production of a surface diffusion nitride-oxide layer on low-alloy structural steel with specified structures and properties. To develop a controlled technology for nitro-oxidation of low-alloy carbon steel, the dependences of the composition and structure of the nitrided and oxide layer on the chemical composition of the steel and the technological parameters of the process were studied. Technical iron was used as a model alloy and samples of industrial steel grades 40X, P6M5 and steel 45 were processed. Saturation temperatures were studied in the ranges above and below the eutectoid temperature for the “Fe-N” system and, accordingly, for the “Fe-O” system and it was found that the best structures are at saturation temperatures below the eutectoi

WAYS TO IMPROVE OPEN MARKET POLICY BASED ON FOREIGN EXPERIENCE

In the article, the current problems related to the introduction of the foreign experience of the open market lever in the monetary policy of the Republic of Uzbekistan are identified and scientific proposals aimed at solving them are develope

MODERN METHODS OF ESTIMATION CAPITAL VALUE

The article indicates the scientific and theoretical aspects of using the method of multiplier coefficients in estimating capital value, focusing on using the EV / S and EV / EBITDA methods of evaluating capital value used in emerging market countries. In particular, based on data from Qizilqumsement, Kokand Mechanical Plant, Kvars, Uzmetkombinat from 2015 to 2019, the company's capital value is estimated. In addition, the existing problems in using EV / S and EV / EBITDA methods estimate and identify the value of capital of the joint-stock company. Then, scientific proposals and practical recommendations were developed by the autho

POSSIBILITIES OF USING E-LEARNING IN TRAINING AND DEVELOPMENT OF EMPLOYEES

In the digital age, organizations are increasingly adopting innovative methods to train and develop their employees. E-learning, or electronic learning, has emerged as a key tool in this area, offering flexibility, cost efficiency, and a wide range of interactive content. This scientific article explores the possibilities of using e-learning in the training and development of employees, discussing its benefits, implementation strategies, and potential challenges. The article also provides insights into how e-learning can be effectively integrated into corporate training programs to enhance employee skills and organizational performance

PROBLEMS IN LENDING INDIVIDUALS IN COMMERCIAL BANKS AND WAYS TO ELIMINATE THEM

In this article, banks are in the process of digital transformation Problems and current situation in improving retail banking services are analyzed. In particular, in the transformation of the banking system of Uzbekistan, the revision of the bank structure and the optimization of the bank's service processes, the one-step lending system through underwriters and the management of personal funds for users are the most important. comments on the applications. The results of this study are important in studying the factors influencing the development of retail banking services and eliminating problematic situation

INSURANCE OF COMMERCIAL BANKS' CREDIT FACILITIES AND CREDIT RISK MANAGEMENT

The practice of insurance of credit facilities of commercial banks is an important means of credit risk management in banking activities. Through insurance, banks can protect their loan portfolio from risks and reduce losses related to customers who face default or other debt situations. Development of diversified insurance products, automation of processes by introduction of technological solutions and use of international experiences are considered important for improvement of insurance practice. These approaches are of great importance in reducing credit risks and making banks more efficient. This is it in the article commerce of banks credit objects insurance to do practice improvement and on prudent credit risk management approaches and international experience analysis will be don

ISSUES OF COMMERCIALIZATION OF PROJECTS FOR THE PRODUCTION OF INNOVATIVE PRODUCTS IN SMALL BUSINESSES

The article develops proposals and recommendations on a theoretical basis for the commercialization of scientific projects, organizational mechanisms and the effective use of infrastructure to improve the efficiency of small businesses and production, especially in terms of product output. based on innovatio

INTEGRATION OF IOT TECHNOLOGIES IN THE WORKPLACE

The integration of IoT (Internet of Things) technology into the modern manufacturing environment provides enterprises with opportunities to optimize production processes, reduce energy consumption and improve product quality. This paper analyzes the application of IoT technology in manufacturing, its benefits and prospects for further development. It also provides information on how Internet of Things technologies are used by global companies and what innovative solutions are created on the basis of this technology. The article also discusses the main challenges and security issues faced when implementing Internet of Things technologies