International Congress on Economics, Management and Business Studies
type: channel
description: International Congress on Economics, Management and Business Studies Aim & Scope: This congress focuses on economics, finance, management, entrepreneurship, and business innovation. It welcomes empirical, theoretical, and policy-oriented research related to global and emerging economies. About E-Conferencia Platform: Through open-access proceedings, E-Conferencia enhances the reach and transparency of economic and business research for scholars worldwide. Hosted Online from: New York, USA Schedule: 23rd of Each Month
publisher: E-Conferencia
language: en
publication name: International Congress on Economics, Management and Business Studies
items: CLASSIFICATION APPROACHES TO RETAIL SERVICES AND BANKING PRODUCTS IN COMMERCIAL BANKS
items: MODERN APPROACHES TO IMPROVING CREDIT OPERATIONS IN COMMERCIAL BANKS
items: INTEGRATIVE MODELS AS A MEANS OF DEVELOPING VOLITIONAL QUALITIES IN FUTURE TEACHERS
items: CURRENCY RISK ASSESSMENT OF JOINT-STOCK COMPANIES
items: O‘ZBEK BADIIY MATNINI KORPUS-PRAGMATIK TAHLIL QILISHNING NAZARIY-METODOLOGIK ASOSLARI
items: CRITERIA FOR TEACHING THE DISCIPLINE OF FOLK PEDAGOGY THROUGH MODULAR TECHNOLOGIES
items: STATISTICAL INDICATORS REFLECTING THE EFFECTIVE USE OF INVESTMENTS IN INDUSTRY AND A METHOD FOR THEIR ASSESSMENT
items: FINANCIAL SECURITY OF LOCAL BUDGETS: CHALLENGES AND PROSPECTS FOR SUSTAINABLE REGIONAL DEVELOPMENT
items: THE COTTON INDUSTRY IN UZBEKISTAN DURING THE SECOND WORLD WAR
items: IMPROVING THE WATER ALLOCATION MANAGEMENT MECHANISM BASED ON A DIGITAL MONITORING SYSTEM AND DIGITAL PLATFORM
items: THE ROLE OF MONITORING IN MANAGING GOODS FLOW UNDER THE CUSTOMS PROCESSING REGIME AND ITS EFFICIENCY ASSESSMENT
items: SPECIFIC ASPECTS OF ACCOUNTING FOR LIABILITIES IN JOINT VENTURES ACCORDING TO INTERNATIONAL STANDARDS
items: KORXONALARDA MOLIYAVIY REJALASHTIRISH SAMARADORLIGINI BAHOLASHNING NAZARIY VA AMALIY JIHATLARI
items: INNOVATSION MOLIYALASHTIRISH MEXANIZMLARINING TADBIRKORLIKNI RIVOJLANTIRISHDAGI ROLI
items: BOSHLANG‘ICH SINF O‘QISH SAVODXONLIGI DARSLARIDA MATN USTIDA ISHLASHNING DIDAKTIK ASOSLARI
items: RAQAMLI IQTISODIYOT SHAROITIDA KORXONALARDA MEHNAT UNUMDORLIGINI OSHIRISH MEXANIZMLARI
items: THEORETICAL AND PRACTICAL FOUNDATIONS FOR IMPROVING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES UNDER IFRS
items: INTERNATIONAL EXPERIENCE IN ORGANIZING CASH ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT
items: DIDACTIC OPPORTUNITIES FOR ORGANIZING AESTHETIC EDUCATION IN AN INFORMATIONAL AND EDUCATIONAL ENVIRONMENT
items: THE ROLE OF LINGUOCULTUROLOGY IN THE FORMATION AND DEVELOPMENT OF TOURISM TERMINOLOGY
items: DETECTION, CORRECTION, AND FORECASTING OF HETEROSKEDASTICITY IN THE INDUSTRIAL SECTOR: THE CASE OF UZBEKISTAN
items: ANALYSIS OF THE NATIONAL PRACTICE OF IMPROVING THE EFFICIENCY OF THE SMALL BUSINESS DEVELOPMENT MARKET INFRASTRUCTURE IN THE USA
items: EVALUATION OF THE COMPARATIVE EFFECTIVENESS OF BLOODY AND BLOODLESS CASTRATION METHODS IN DOGS
items: MUSIQIY TERMINLARNING XITOY TILSHUNOSLIGIDA SHAKLLANISHI VA RIVOJLANISHIDAGI NAZARIY QARASHLAR
items: ACCOUNTING IN INSURANCE ORGANIZATIONS: INTERNATIONAL OPERATIONS
items: THE ROLE OF FISCAL POLICY IN ENSURING MACROECONOMIC STABILITY IN UZBEKISTAN
items: MODERN APPROACHES TO IMPROVING THE ECONOMIC EFFICIENCY OF METALLURGICAL ENTERPRISES IN UZBEKISTAN BASED ON INTERNATIONAL EXPERIENCE
items: HYGIENIC ANALYSIS OF ACTUAL NUTRITIONAL STATUS IN PRIVATE AND PUBLIC EDUCATIONAL INSTITUTIONS
items: SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS
items: COMPARATIVE ANALYSIS OF TECHNOLOGIES FOR HYDROGEN PRODUCTION FROM PLASTIC WASTE

CLASSIFICATION APPROACHES TO RETAIL SERVICES AND BANKING PRODUCTS IN COMMERCIAL BANKS
type: item
description: Retail banking services are one of the most attractive and highly profitable areas of activity of commercial banks. Therefore, despite the difficulties in the banking sector, credit institutions are paying special attention to the development of this segment and are consistently expanding the range of services provided to individuals. As one of the main areas of retail activity of commercial banks, the provision of deposit, loan and settlement and cash services to individuals occupies an important place. Along with these operations, banks also offer customers various additional financial services, including money transfers, bank cards, investment and advisory services. This serves to diversify the activities of banks in the retail segment, comprehensively meet the needs of customers and increase profitability
subject: Articles
  topic: section
creator: Khikmetov Nodirbek Ikromovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 169
ending page: 174

MODERN APPROACHES TO IMPROVING CREDIT OPERATIONS IN COMMERCIAL BANKS
type: item
description: This study examines the contemporary approaches to enhancing credit operations in commercial banks based on international banking practices and academic literature. The research highlights the importance of effective credit policies, advanced risk assessment procedures, efficient credit portfolio management, digital technologies, and continuous monitoring of lending activities. The findings indicate that a comprehensive approach combining sound lending principles, technological innovation, and effective management practices contributes to improving the quality and sustainability of bank credit operations.
subject: Articles
  topic: section
subject: commercial banks, credit operations, lending activities, credit management, banking efficiency, digital transformation, credit policy, financial stability.
  topic: keywords
creator: Sheraliev Olimjon O‘ktam o‘g‘li
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 164
ending page: 168

INTEGRATIVE MODELS AS A MEANS OF DEVELOPING VOLITIONAL QUALITIES IN FUTURE TEACHERS
type: item
description: This article states that the development of the strong-willed qualities of future teachers is one of the pressing problems of our time. The article also provides details on integrated models as well as the kinds of future teachers.
subject: Articles
  topic: section
subject: integral models, strong-willed qualities, independence, hard work, self-confidence, self-management, patience, perseverance, courage.
  topic: keywords
creator: Suyunov Odiljon Orif o‘g‘li
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 159
ending page: 163

CURRENCY RISK ASSESSMENT OF JOINT-STOCK COMPANIES
type: item
description: This paper examines the approaches used to assess currency (exchange-rate) risk faced by joint-stock companies (JSCs). It classifies the principal forms of currency exposure — transaction, translation, and economic — and reviews the main quantitative techniques applied to measure them, with particular emphasis on the exposure-elasticity approach and the Value-at-Risk (VaR) framework. The growing relevance of currency risk assessment for JSCs operating in emerging markets, especially under Uzbekistan's floating exchange-rate regime, is discussed, and practical recommendations for improving measurement and management are proposed.
subject: Articles
  topic: section
subject: Currency risk, exchange rate, joint-stock company, Value-at-Risk, currency exposure, hedging, emerging markets, financial risk management.
  topic: keywords
creator: Shamsiyev Diyor
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 345
ending page: 349

O‘ZBEK BADIIY MATNINI KORPUS-PRAGMATIK TAHLIL QILISHNING NAZARIY-METODOLOGIK ASOSLARI
type: item
description: Ushbu maqolada o‘zbek badiiy matnini korpus-pragmatik yondashuv asosida tadqiq etishning nazariy, metodologik va amaliy asoslari tahlil qilinadi. Zamonaviy filologiya fanida badiiy matnni faqat estetik hodisa sifatida emas, balki milliy tafakkur, kommunikativ strategiya, madaniy xotira, lingvopoetik birliklar va ijtimoiy-pragmatik ma’nolar majmui sifatida o‘rganish zarurati kuchaymoqda. Ayniqsa, o‘zbek tilining davlat tili sifatidagi maqomi, uning ilm-fan va ta’lim tili sifatida rivojlanishiga qaratilgan strategik hujjatlar, elektron korpuslar, ta’limiy korpuslar, morfologik va sintaktik teglash texnologiyalari badiiy matnni yangi bosqichda tahlil qilish imkonini bermoqda. Maqolada korpus lingvistikasi, pragmalingvistika, lingvopoetika va adabiy matnshunoslik kesishmasida shakllanayotgan integrativ tahlil modeli asoslab beriladi. Tadqiqot natijalariga ko‘ra, o‘zbek badiiy matnida milliy-madaniy semantika, baholovchi birliklar, nutqiy aktlar, intertekstual ishoralar, obrazli ifodalar va muallif pozitsiyasi korpus vositalari orqali aniqlanganda matnning ichki semantik mexanizmi ancha obyektiv ochiladi. Shuningdek, maqolada badiiy matnlarni raqamli filologik tahlil qilish o‘zbek adabiy tilining tarixiy taraqqiyoti, zamonaviy qo‘llanish me’yorlari, ta’lim jarayoni va lingvodidaktik kompetensiyalarni takomillashtirishda muhim ilmiy-amaliy ahamiyat kasb etishi dalillanadi.
subject: Articles
  topic: section
subject: o‘zbek tili, badiiy matn, korpus lingvistikasi, pragmalingvistika, lingvopoetika, matnshunoslik, milliy korpus, intertekstuallik, kommunikativ strategiya, adabiy til.
  topic: keywords
creator: To‘xtayeva Nargiza Narziyevna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 145
ending page: 158

CRITERIA FOR TEACHING THE DISCIPLINE OF FOLK PEDAGOGY THROUGH MODULAR TECHNOLOGIES
type: item
description: The article investigates the criteria for teaching the discipline of Folk Pedagogy through modular technologies in contemporary higher pedagogical education. The scientific problem is determined by a methodological contradiction: on the one hand, folk pedagogy is a culturally dense field that transmits historical memory, moral norms, social experience, family-communal upbringing practices, oral creativity, customs and national values; on the other hand, modern higher education increasingly requires measurable learning outcomes, flexible curricula, independent learning trajectories, transparent assessment and competence-based didactic design. The purpose of the study is to substantiate a system of criteria that allows the teacher to transform folk pedagogy from a descriptive course on traditions into a modular, research-oriented and practice-related discipline. The study relies on comparative-pedagogical analysis, document analysis, didactic modelling and expert generalisation. The main result is a criterion matrix including cultural-authenticity, goal-competence, modular-structural, methodological-activity, reflective-axiological, diagnostic-assessment, digital-resource and implementation-sustainability criteria. The proposed criteria can be used for syllabus design, module passport development, lesson planning, assessment rubrics, independent study tasks and monitoring of student achievement. The article argues that modular technology does not mechanise folk pedagogy; rather, when pedagogically grounded, it protects the integrity of cultural content while making learning outcomes visible, assessable and transferable to future professional practice. The novelty of the work lies in interpreting folk pedagogy as a modular competence system in which national educational heritage is connected with contemporary didactics, learner autonomy and professional teacher training.
subject: Articles
  topic: section
subject: folk pedagogy, modular technology, module, teaching criteria, ethnopedagogy, competence-based education, cultural authenticity, assessment rubric, teacher training, higher education.
  topic: keywords
creator: Raximberdiyeva Maxfuzaxon Murotovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-11
publication date: 2026-06-11
starting page: 128
ending page: 144

STATISTICAL INDICATORS REFLECTING THE EFFECTIVE USE OF INVESTMENTS IN INDUSTRY AND A METHOD FOR THEIR ASSESSMENT
type: item
description: In the current conditions of increasing global competition and development in the world, the role of industry in the socio-economic development of the country and in providing the population with decent living conditions is great, and its development is of great importance. Industry accounts for 26.0% of global GDP and 23.1% of total employment [1]. Specifically, this figure is 24.4% in Germany, 37.5% in Norway, 25.2% in Poland, and 28.6% in Kazakhstan [2]. Industry also plays an important role in the socio-economic development of countries, the satisfaction of people's needs for high-tech products, and the growth of the state's export potential.
subject: Articles
  topic: section
creator: Choriev Tolib Azamovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 122
ending page: 127

FINANCIAL SECURITY OF LOCAL BUDGETS: CHALLENGES AND PROSPECTS FOR SUSTAINABLE REGIONAL DEVELOPMENT
type: item
description: This article extensively analyzes the issues of financial security of local budgets: challenges and prospects for sustainable regional development. It also extensively studies advanced foreign experience in ensuring the financial security of local budgets.
subject: Articles
  topic: section
subject: Local budget, financial security, fiscal sustainability, local government, budget revenues, fiscal decentralization, regional development.
  topic: keywords
creator: Uktamov Fazliddin
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 117
ending page: 121

THE COTTON INDUSTRY IN UZBEKISTAN DURING THE SECOND WORLD WAR
type: item
description: This article analyses, on the basis of historical sources, the activities of the cotton industry of Uzbekistan during the Second World War, its strategic significance for the rear-area economy, and its contribution to the military defense system. The article examines how the sector was developed under the severe conditions of wartime — amid shortages of labor and machinery, problems with irrigation systems, and changes in agriculture. It argues that the infrastructural and economic foundation created by the cotton industry during the war years served as an important basis for the restoration of the republic's national economy in the post-war period.
subject: Articles
  topic: section
subject: Second World War, Uzbekistan agriculture, cotton industry, home front, national economy, strategic raw materials, economic recovery.
  topic: keywords
creator: Husnida Ergasheva
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 111
ending page: 116

IMPROVING THE WATER ALLOCATION MANAGEMENT MECHANISM BASED ON A DIGITAL MONITORING SYSTEM AND DIGITAL PLATFORM
type: item
description: This thesis studies the issues of improving water distribution based on the use of digital monitoring systems and digital platforms in water resources management. The study analyzes the possibilities of real-time monitoring and management of water consumption using modern information technologies, including sensors, GIS systems and online platforms. It was found that the introduction of digital technologies serves to reduce water losses, make the distribution process transparent and ensure efficient use of resources. As a result, scientific and practical proposals were developed to optimize the water distribution process and increase economic efficiency in the agricultural sector.
subject: Articles
  topic: section
subject: digital monitoring, water distribution, digital platform, water resources, GIS, sensor systems, smart water management, real-time monitoring, irrigation, resource efficiency.
  topic: keywords
creator: Turgunbayev Utkir Begimovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-09
publication date: 2026-05-09
starting page: 105
ending page: 110

THE ROLE OF MONITORING IN MANAGING GOODS FLOW UNDER THE CUSTOMS PROCESSING REGIME AND ITS EFFICIENCY ASSESSMENT
type: item
description: Digital monitoring has become a key instrument in modern customs administration, significantly transforming the management of goods movement under the customs processing regime. This study examines the role of digital technologies in ensuring efficient control, transparency, and optimization of goods flow within customs territories. The research highlights how tools such as electronic declaration systems, real-time tracking, risk management platforms, and automation contribute to reducing transaction costs, minimizing human errors, and accelerating customs procedures. The study also evaluates the efficiency of digital monitoring through key performance indicators, including processing time, administrative costs, compliance level, and operational transparency. The findings suggest that digital monitoring enhances both macroeconomic outcomes, such as trade facilitation and export growth, and microeconomic performance, including enterprise efficiency and cost reduction. Overall, the integration of digital monitoring systems is identified as a critical factor in improving the effectiveness of the customs processing regime and strengthening its role in global trade facilitation.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Customs processing regime; digital monitoring; goods flow management; customs digitalization; electronic declaration; risk management system; trade facilitation; performance indicators; customs efficiency; logistics optimization; transparency; automation.
creator: Lutpullayev Shukrullo Kudratullayevich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 100
ending page: 104

SPECIFIC ASPECTS OF ACCOUNTING FOR LIABILITIES IN JOINT VENTURES ACCORDING TO INTERNATIONAL STANDARDS
type: item
description: This article discloses the procedure for accounting for liabilities in joint ventures based on international standards. It clarifies the distinctive aspects between specifically valued liabilities and contingent liabilities, their recognition, their treatment in financial accounting and accounting policies, and furthermore, how to account for other related information in the explanatory notes.
subject: Articles
  topic: section
subject: Liabilities, provision, estimated liability and contingent liability, warranty, service, onerous contracts, restructuring.
  topic: keywords
creator: Yusupov Asror Makhmanazar ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-09
publication date: 2026-06-09
starting page: 91
ending page: 99

KORXONALARDA MOLIYAVIY REJALASHTIRISH SAMARADORLIGINI BAHOLASHNING NAZARIY VA AMALIY JIHATLARI
type: item
description: Mazkur maqolada korxonalarda moliyaviy rejalashtirish metodologiyasini takomillashtirishning nazariy va amaliy jihatlari yoritilgan. Jahon banki, Xalqaro valyuta fondi va boshqa xalqaro moliyaviy institutlar tomonidan ishlab chiqilgan moliyaviy boshqaruv, budjet rejalashtirish, moliyaviy nazorat, audit va risklarni baholashga oid metodologik yondashuvlar tahlil qilingan. Shuningdek, O‘zbekiston moliya tizimida davlat sektori va korxonalar darajasida moliyaviy rejalashtirish jarayonlarining rivojlanish tendensiyalari ko‘rib chiqilgan. Tadqiqotda korxonalarda moliyaviy rejalashtirish jarayonida asosiy faoliyatdan olingan foyda yoki zarar ko‘rsatkichining ahamiyati asoslab berilgan hamda ayrim aksiyadorlik jamiyatlari misolida ushbu ko‘rsatkichning 2020–2024-yillardagi dinamikasi tahlil qilingan.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: moliyaviy rejalashtirish, moliyaviy rejalashtirish metodologiyasi, korxona moliyasi, strategik moliyaviy reja, moliyaviy prognozlash, soliqlarni rejalashtirish, asosiy faoliyat foydasi, moliyaviy natija, moliyaviy risk, moliyaviy nazorat, audit, pul oqimlari, moliyaviy barqarorlik, aksiyadorlik jamiyati.
creator: Aripova Aziza Alisherovna
creator: Raximova Shaxlo Rajapboevna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 84
ending page: 90

INNOVATSION MOLIYALASHTIRISH MEXANIZMLARINING TADBIRKORLIKNI RIVOJLANTIRISHDAGI ROLI
type: item
description: Maqolada innovatsion moliyalashtirish mexanizmlarining tadbirkorlikni rivojlantirishda iqtisodiy ahamiyati va ularning amaliy ta’siri tahlil qilingan. Tadqiqotda venchur kapital, biznes farishtalar investitsiyasi, kraudfanding, davlat grantlari va fintech platformalari kabi zamonaviy moliyalashtirish manbalari ko‘rib chiqilgan. Ushbu mexanizmlarning kichik biznes va startaplarni rivojlantirish, innovatsion g‘oyalarni tijoratlashtirish hamda iqtisodiy o‘sishni rag‘batlantirishdagi o‘rni asoslab berilgan.
subject: Articles
  topic: section
subject: tadbirkorlik, innovatsiya, moliyalashtirish mexanizmlari, venchur kapital, kraudfanding, startap, fintech, iqtisodiy rivojlanish.
  topic: keywords
creator: Kamoliddinov Ilxomjon Muxammadjonovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 76
ending page: 83

BOSHLANG‘ICH SINF O‘QISH SAVODXONLIGI DARSLARIDA MATN USTIDA ISHLASHNING DIDAKTIK ASOSLARI
type: item
description: Mazkur maqolada boshlang‘ich sinf o‘qish savodxonligi darslarida matn ustida ishlashning didaktik asoslari, mazmuniy tuzilmasi va o‘quvchi tafakkurini rivojlantirishdagi pedagogik imkoniyatlari ilmiy tahlil qilinadi. O‘qish savodxonligi faqat harflarni tanish yoki ravon o‘qish texnikasi emas, balki matn mazmunini anglash, axborotni saralash, muallif niyatini tushunish, xulosa chiqarish, dalil topish va o‘qilgan materialni hayotiy vaziyat bilan bog‘lash kompetensiyasi sifatida baholanadi. Tadqiqotda matn bilan ishlash jarayoni tayyorgarlik, idrok, tahlil, talqin, baholash va ijodiy qo‘llash bosqichlari orqali yoritildi. Maqolada davlat ta’lim siyosati, xalqaro baholashlar va boshlang‘ich ta’lim metodikasi nuqtayi nazaridan matn ustida ishlashning dolzarbligi asoslanib, o‘qituvchining savol-topshiriqlarni tanlash, lug‘aviy ishni tashkil etish, badiiy va axborot matnlarini farqlash, o‘quvchi nutqini rivojlantirish hamda sinfda dialogik muhit yaratishdagi roli ochib berildi.
subject: Articles
  topic: section
subject: o‘qish savodxonligi, matn ustida ishlash, boshlang‘ich ta’lim, didaktik asos, matnni tushunish, o‘quvchi tafakkuri, savol-topshiriq, nutq rivoji
  topic: keywords
creator: Nurmonova Zebo Fattaxovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 56
ending page: 75

RAQAMLI IQTISODIYOT SHAROITIDA KORXONALARDA MEHNAT UNUMDORLIGINI OSHIRISH MEXANIZMLARI
type: item
description: Tezisda raqamli iqtisodiyot sharoitida korxonalarda mehnat unumdorligini oshirishning tashkiliy, texnologik va iqtisodiy mexanizmlari tahlil qilinadi. Mehnat unumdorligi faqat ishlab chiqarish hajmini ko‘paytirish emas, balki xodim kompetensiyasi, raqamli texnologiyalar, jarayonlarni avtomatlashtirish, ma’lumotlar tahlili, boshqaruv qarorlari sifati va korporativ o‘qitish tizimi bilan bog‘liq ko‘rsatkich sifatida talqin etiladi. Tezisda korxona strategiyasi, inson kapitali, raqamli savodxonlik, jarayonlarni qayta loyihalash, samaradorlik monitoringi va motivatsiya tizimini uyg‘unlashtirish zarurligi asoslanadi.
subject: Articles
  topic: section
subject: raqamli iqtisodiyot, mehnat unumdorligi, korxona boshqaruvi, inson kapitali, avtomatlashtirish, raqamli kompetensiya.
  topic: keywords
creator: Safarov Bexzod Istamovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 50
ending page: 55

THEORETICAL AND PRACTICAL FOUNDATIONS FOR IMPROVING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES UNDER IFRS
type: item
description: This article examines the theoretical, methodological, and practical foundations for improving equity accounting practices in joint-stock companies based on International Financial Reporting Standards (IFRS). The study focuses on the recognition, measurement, presentation, and disclosure of equity components, including share capital, additional paid-in capital, revaluation reserves, retained earnings, and other equity instruments. Particular attention is paid to the role of IFRS in enhancing financial transparency, strengthening corporate governance, improving investor confidence, and increasing the comparability of financial statements.
subject: Articles
  topic: section
subject: joint-stock company, equity, International Financial Reporting Standards, IFRS, corporate governance, capital market, financial transparency, investment attractiveness.
  topic: keywords
creator: Akhmedov Latayibkhon Mamitkhonovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-10
publication date: 2026-06-10
starting page: 40
ending page: 49

INTERNATIONAL EXPERIENCE IN ORGANIZING CASH ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT
type: item
description: This article scientifically investigates the international experience in organizing cash accounting and the potential for its application within the national economy. In the global economy, the development of digital financial technologies, international accounting standards, and electronic payment systems is shaping modern mechanisms for cash accounting. Based on the experiences of the USA, Germany, Japan, and South Korea, the study analyzes the efficiency of cash flow accounting, internal control, electronic auditing, and digital financial management systems. Furthermore, the advantages of maintaining cash accounting based on International Financial Reporting Standards (IFRS) are highlighted. The impact of digital accounting systems on economic efficiency is assessed utilizing data from UNESCO, the World Bank, and international scientific databases. The ongoing reforms aimed at modernizing the accounting and financial control system in Uzbekistan are also analyzed. As a result of the research, scientific and practical recommendations have been developed for improving cash accounting in accordance with international standards.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: cash accounting, accounting, IFRS, electronic audit, financial control, digital economy, cash flow, financial management, electronic payment system, international experience, digital transformation, internal control.
creator: O‘rolova Aziza Umid qizi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 326
ending page: 337

DIDACTIC OPPORTUNITIES FOR ORGANIZING AESTHETIC EDUCATION IN AN INFORMATIONAL AND EDUCATIONAL ENVIRONMENT
type: item
description: This article examines the didactic possibilities of organizing aesthetic education in an information and educational environment. It reveals the essence of aesthetic education in the context of the digital transformation of education and analyzes the potential of information and communication technologies, electronic educational resources, multimedia tools, and interactive platforms in developing students' aesthetic culture. Pedagogical conditions for the effective implementation of aesthetic education in an information and educational environment are substantiated.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Aesthetic education, information and educational environment, digital technologies, information and communication technologies, multimedia, electronic educational resources, aesthetic culture, pedagogical technologies.
creator: Kenzhabaeva Dilafruz Abdisalimovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-08
publication date: 2026-06-08
starting page: 35
ending page: 39

THE ROLE OF LINGUOCULTUROLOGY IN THE FORMATION AND DEVELOPMENT OF TOURISM TERMINOLOGY
type: item
description: This article analyzes the role of linguoculturology in the formation and development of tourism terminology based on a comprehensive scientific approach. Tourism terminology is examined as a product of the interaction between language and culture, and its semantic, pragmatic, and cognitive features are revealed. The factors influencing the formation of terms, their national-cultural characteristics, and their importance in global communication are substantiated. In addition, the theoretical and practical aspects of developing tourism terminology based on a linguoculturological approach are scientifically discussed.
subject: Articles
  topic: section
subject: Tourism, term, linguoculturology, culture, semantics, communication, system.
  topic: keywords
creator: Umarova Zebo Khafizovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-08
publication date: 2026-06-08
starting page: 29
ending page: 34

DETECTION, CORRECTION, AND FORECASTING OF HETEROSKEDASTICITY IN THE INDUSTRIAL SECTOR: THE CASE OF UZBEKISTAN
type: item
description: This scientific article examines the relationship between investments in fixed capital and the gross value added of the industrial sector in the Republic of Uzbekistan using econometric methods. Based on quarterly statistical data for the period 2020–2025, a regression model was constructed. Heteroskedasticity was identified using the Breusch–Pagan and White tests and was subsequently corrected through a logarithmic transformation approach. In addition, forecast results for the period 2026–2030 are presented.
subject: Articles
  topic: section
subject: Heteroskedasticity, regression analysis, Breusch–Pagan test, White test, logarithmic transformation, forecasting, industry, investments, Uzbekistan.
  topic: keywords
creator: Ilyos A. Shakarov
creator: Orzugul Sh. Rashidova
creator: Oybek N. Nosirov
creator: Anagul S. Hasanova
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-07
publication date: 2026-06-07
starting page: 19
ending page: 25

ANALYSIS OF THE NATIONAL PRACTICE OF IMPROVING THE EFFICIENCY OF THE SMALL BUSINESS DEVELOPMENT MARKET INFRASTRUCTURE IN THE USA
type: item
description: The article analyzes the practice of the United States, which is a leader in innovative activity in improving the efficiency of the market infrastructure for the development of small businesses, identifies the national characteristics of the country. At the same time, it assesses the possibilities of creative use of the experience formed in the US practice in the conditions of Uzbekistan.
subject: Articles
  topic: section
subject: entrepreneurship, small business, small business potential, active business, market infrastructure, small business activities, business environment
  topic: keywords
creator: Dilafiruz Narzieva
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-07
publication date: 2026-06-07
starting page: 14
ending page: 18

EVALUATION OF THE COMPARATIVE EFFECTIVENESS OF BLOODY AND BLOODLESS CASTRATION METHODS IN DOGS
type: item
description: This article compares the clinical effectiveness of bloody and bloodless castration methods used in dogs. The study was conducted on 10 clinically healthy male dogs, and the animals were divided into two groups of 5. The first group received bloody (surgical) castration, and the second group received bloodless castration using a ZAN clamp. The general condition of the animals, pain response, wound healing process, and observed complications were evaluated in the postoperative period. According to the results of the study, despite the presence of an operational wound in the bloody castration method, wound healing and clinical recovery were relatively fast. The bloodless castration method was technically simple and convenient to perform, and was distinguished by a low risk of bleeding. At the same time, it was observed that the postoperative pain reaction lasted longer in the bloodless method. The results showed that when choosing a castration method in dogs, it is important to take into account the postoperative recovery process, pain level, and animal well-being.
subject: Articles
  topic: section
subject: Dog, castration, bloody method, bloodless method, ZAN clamp, surgery, pain response, wound healing, veterinary surgery, animal welfare
  topic: keywords
creator: Turabayev Nurpulat Jamalovich
creator: Shonazarov Mirjalol Shokir oglu
creator: Xonkeldi Hasanovich Eshquvatov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-07
publication date: 2026-06-07
starting page: 7
ending page: 13

MUSIQIY TERMINLARNING XITOY TILSHUNOSLIGIDA SHAKLLANISHI VA RIVOJLANISHIDAGI NAZARIY QARASHLAR
type: item
description: Mazkur maqolada xitoy tilshunosligida musiqiy terminlarning shakllanishi, rivojlanishi hamda ularni tadqiq etishga oid nazariy qarashlar tahlil qilinadi. Xitoy musiqiy terminologiyasining tarixiy taraqqiyoti, konfutsiychilik va an’anaviy madaniyat bilan bog‘liqligi, shuningdek, zamonaviy lingvistik yondashuvlar asosida terminlarning semantik, strukturaviy va funksional xususiyatlari yoritiladi. Tadqiqotda qiyosiy-tarixiy, sistem-struktur hamda lingvokulturologik metodlardan foydalanildi. Natijada xitoy musiqiy terminologiyasining shakllanishida milliy madaniyat, fonetik tizim va xorijiy tillar ta’siri muhim omil bo‘lgani aniqlandi.
subject: Articles
  topic: section
subject: musiqiy termin, terminologiya, xitoy tilshunosligi, lingvokulturologiya, semantika, termin tizimi, musiqashunoslik.
  topic: keywords
creator: Amirjonova Charos Qobiljon qizi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-07
publication date: 2026-06-07
starting page: 1
ending page: 6

ACCOUNTING IN INSURANCE ORGANIZATIONS: INTERNATIONAL OPERATIONS
type: item
description: The organization of business processes operating in our republic on the basis of international standards requires consideration of the level of organization of the accounting and audit system, similar to that in developed countries. The audit process covers all aspects of auditing standards. In particular, the more reliable the evidence collected by the auditor is, the more important and accurate the conclusions drawn.
subject: Articles
  topic: section
creator: PhD Abduraimova Maftunakhon Akhmatovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-07
publication date: 2026-06-07
starting page: 321
ending page: 325

THE ROLE OF FISCAL POLICY IN ENSURING MACROECONOMIC STABILITY IN UZBEKISTAN
type: item
description: This thesis provides a scientific analysis of the role and importance of fiscal policy in ensuring macroeconomic stability in Uzbekistan. The study examines key macroeconomic indicators such as gross domestic product growth, the inflation rate, the budget deficit, and public debt on the basis of the fiscal strategy designed for 2026–2028. In addition, the thesis highlights directions for strengthening economic stability through the improvement and digitalization of fiscal policy.
subject: Articles
  topic: section
subject: macroeconomic stability, public debt, economic growth, digitalization, fiscal policy, GDP, inflation, budget deficit.
  topic: keywords
creator: Kantureeva Asem Jambil qizi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 316
ending page: 320

MODERN APPROACHES TO IMPROVING THE ECONOMIC EFFICIENCY OF METALLURGICAL ENTERPRISES IN UZBEKISTAN BASED ON INTERNATIONAL EXPERIENCE
type: item
description: This study examines modern approaches to improving the economic efficiency of metallurgical enterprises in the Republic of Uzbekistan based on international industrial practices. Particular attention is paid to the problems of high energy intensity, inefficient use of production resources, and insufficient digitalization of metallurgical enterprises. The study analyzes international experience and substantiates promising directions for industrial modernization and sustainable development.
subject: Articles
  topic: section
subject: metallurgy, economic efficiency, industrial modernization, resource management, digitalization, Uzbekistan
  topic: keywords
creator: Matkuliev Akbar Karimovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 311
ending page: 315

HYGIENIC ANALYSIS OF ACTUAL NUTRITIONAL STATUS IN PRIVATE AND PUBLIC EDUCATIONAL INSTITUTIONS
type: item
description: Along with the growth and development of the body, proper nutrition is essential for healthy and physical and mental development. Deprivation of any nutrients that provide the body can cause significant damage to health, reduce resistance to external factors, and impair mental and physical performance. Nutrition is one of the leading factors affecting development about children's health. The quantitative and qualitative indicators of nutrition determine the processes of physical development and functioning of the child's body, as well as the adaptive environment and resistance to adverse factors in the school environment.
subject: Articles
  topic: section
subject: early diagnosis of diseases, educational institutions, real food.
  topic: keywords
creator: J. B. Khayitov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 309
ending page: 310

SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS
type: item
description: In this thesis, a segment cash flow statement model has been developed for JSC "Regional Electric Networks" and its 14 structural divisions in accordance with IFRS 8 "Operating Segments".
subject: Articles
  topic: section
subject: segment reporting, IFRS 8, cash flows, reportable segment, internal flow elimination, IFRS 10, IAS 27, HET JSC, natural monopoly, territorial divisions.
  topic: keywords
creator: Djuraev Davlat Djonibekovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 304
ending page: 308

COMPARATIVE ANALYSIS OF TECHNOLOGIES FOR HYDROGEN PRODUCTION FROM PLASTIC WASTE
type: item
description: This article presents a comparative scientific analysis of the main technologies used for hydrogen production from plastic waste, with emphasis on thermochemical, catalytic, microwave-assisted, plasma-assisted, hydrothermal, and emerging electrochemical or photo-reforming routes. The relevance of the topic is determined by two parallel global challenges: the rapid accumulation of plastic waste and the need to expand low-carbon hydrogen production. According to the OECD, global plastics production increased from 234 million tonnes in 2000 to 460 million tonnes in 2019, while plastic waste rose from 156 million tonnes to 353 million tonnes over the same period; only about 9% of plastic waste was ultimately recycled, whereas 19% was incinerated and almost half was landfilled. At the same time, conventional hydrogen production remains strongly fossil-dependent: the International Energy Agency reported that global hydrogen production emitted 920 Mt CO₂ in 2023, with nearly two-thirds produced from unabated natural gas and about one-fifth from unabated coal. In this context, plastic-to-hydrogen conversion can be considered not as a universal solution to plastic pollution, but as a technically significant waste-to-value pathway for non-recyclable, mixed, contaminated, or multilayer plastic streams. The article compares conventional pyrolysis, pyrolysis–catalytic steam reforming, gasification, microwave-assisted pyrolysis, plasma-assisted conversion, supercritical water treatment, catalytic dry reforming, oxidative steam reforming, and emerging routes such as photo-reforming and electro-reforming. The comparison shows that pyrolysis alone is technically simple but produces hydrogen-rich gases only as one fraction of a wider oil–gas–char product spectrum, while integrated pyrolysis–steam reforming–water gas shift systems provide higher hydrogen selectivity and better compatibility with pressure swing adsorption or membrane separation. Gasification is more suitable for contin…
subject: Articles
  topic: section
subject:
  topic: keywords
  value: plastic waste, hydrogen production, pyrolysis, gasification, steam reforming, catalytic reforming, microwave-assisted pyrolysis, plasma gasification, syngas, circular economy, low-carbon hydrogen, waste-to-energy.
creator: Ahmedov Sultan Mukaramovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-31
publication date: 2026-05-31
starting page: 288
ending page: 303