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  <doi_batch_id>aspg-1-1584-1791417822</doi_batch_id>
  <timestamp>20261008000342</timestamp>
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  <journal>
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    <full_title>American Journal of Business and Operations Research</full_title>
    <abbrev_title>AJBOR</abbrev_title>
    <issn media_type="print">2770-0216</issn>
    <issn media_type="electronic">2692-2967</issn>
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   <journal_issue>
    <publication_date media_type="online">
     <year>2023</year>
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    <journal_volume>
     <volume>9</volume>
    </journal_volume>
    <issue>2</issue>
   </journal_issue>
   <journal_article publication_type="full_text">
    <titles>
     <title>Improvement of accounting and audit of intellectual property</title>
    </titles>
    <contributors>
     <person_name sequence="first" contributor_role="author">
      <given_name>Davletov I.</given_name>
      <surname>Rakhimberganovich</surname>
      <affiliations>
       <institution>
        <institution_name>Department of Accounting, Tashkent State university of economics, Tashkent, Uzbekistan</institution_name>
       </institution>
      </affiliations>
     </person_name>
     <person_name sequence="additional" contributor_role="author">
      <given_name>Dusmuratov R.</given_name>
      <surname>Davlatbayevich</surname>
      <affiliations>
       <institution>
        <institution_name>Department of Economic analyses and audit Tashkent State university of economics, Tashkent, Uzbekistan</institution_name>
       </institution>
      </affiliations>
     </person_name>
    </contributors>
    <jats:abstract>
     <jats:p>The article explores the possibilities of using methods for analyzing the effectiveness of the use of intellectual property objects in the course of an audit. The article formulates proposals on the use of methods for analyzing the effectiveness of the use of intellectual property objects at the stages of the audit. An exemplary form of an intellectual property audit program using analytical operations is also proposed. The proposed approach to the implementation of a comprehensive analysis of the effectiveness of the use of intellectual property objects during the audit makes a certain contribution to the development of the audit methodology.</jats:p>
    </jats:abstract>
    <publication_date media_type="online">
     <year>2023</year>
    </publication_date>
    <pages>
     <first_page>22</first_page>
     <last_page>30</last_page>
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    <publisher_item>
     <item_number item_number_type="article-number">1584</item_number>
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     <doi>10.54216/AJBOR.090203</doi>
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