International Congress on Economics, Management and Business Studies
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
CLASSIFICATION APPROACHES TO RETAIL SERVICES AND BANKING PRODUCTS IN COMMERCIAL BANKS
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
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MODERN APPROACHES TO IMPROVING CREDIT OPERATIONS IN COMMERCIAL BANKS
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.
commercial banks, credit operations, lending activities, credit management, banking efficiency, digital transformation, credit policy, financial stability.
INTEGRATIVE MODELS AS A MEANS OF DEVELOPING VOLITIONAL QUALITIES IN FUTURE TEACHERS
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.
integral models, strong-willed qualities, independence, hard work, self-confidence, self-management, patience, perseverance, courage.
CURRENCY RISK ASSESSMENT OF JOINT-STOCK COMPANIES
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.
Currency risk, exchange rate, joint-stock company, Value-at-Risk, currency exposure, hedging, emerging markets, financial risk management.
O‘ZBEK BADIIY MATNINI KORPUS-PRAGMATIK TAHLIL QILISHNING NAZARIY-METODOLOGIK ASOSLARI
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.
o‘zbek tili, badiiy matn, korpus lingvistikasi, pragmalingvistika, lingvopoetika, matnshunoslik, milliy korpus, intertekstuallik, kommunikativ strategiya, adabiy til.
CRITERIA FOR TEACHING THE DISCIPLINE OF FOLK PEDAGOGY THROUGH MODULAR TECHNOLOGIES
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.
folk pedagogy, modular technology, module, teaching criteria, ethnopedagogy, competence-based education, cultural authenticity, assessment rubric, teacher training, higher education.
STATISTICAL INDICATORS REFLECTING THE EFFECTIVE USE OF INVESTMENTS IN INDUSTRY AND A METHOD FOR THEIR ASSESSMENT
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.
FINANCIAL SECURITY OF LOCAL BUDGETS: CHALLENGES AND PROSPECTS FOR SUSTAINABLE REGIONAL DEVELOPMENT
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.
Local budget, financial security, fiscal sustainability, local government, budget revenues, fiscal decentralization, regional development.
THE COTTON INDUSTRY IN UZBEKISTAN DURING THE SECOND WORLD WAR
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.
Second World War, Uzbekistan agriculture, cotton industry, home front, national economy, strategic raw materials, economic recovery.
IMPROVING THE WATER ALLOCATION MANAGEMENT MECHANISM BASED ON A DIGITAL MONITORING SYSTEM AND DIGITAL PLATFORM
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.
digital monitoring, water distribution, digital platform, water resources, GIS, sensor systems, smart water management, real-time monitoring, irrigation, resource efficiency.
THE ROLE OF MONITORING IN MANAGING GOODS FLOW UNDER THE CUSTOMS PROCESSING REGIME AND ITS EFFICIENCY ASSESSMENT
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.
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.
SPECIFIC ASPECTS OF ACCOUNTING FOR LIABILITIES IN JOINT VENTURES ACCORDING TO INTERNATIONAL STANDARDS
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.
Liabilities, provision, estimated liability and contingent liability, warranty, service, onerous contracts, restructuring.
KORXONALARDA MOLIYAVIY REJALASHTIRISH SAMARADORLIGINI BAHOLASHNING NAZARIY VA AMALIY JIHATLARI
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.
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.
INNOVATSION MOLIYALASHTIRISH MEXANIZMLARINING TADBIRKORLIKNI RIVOJLANTIRISHDAGI ROLI
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.
tadbirkorlik, innovatsiya, moliyalashtirish mexanizmlari, venchur kapital, kraudfanding, startap, fintech, iqtisodiy rivojlanish.
BOSHLANG‘ICH SINF O‘QISH SAVODXONLIGI DARSLARIDA MATN USTIDA ISHLASHNING DIDAKTIK ASOSLARI
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.
o‘qish savodxonligi, matn ustida ishlash, boshlang‘ich ta’lim, didaktik asos, matnni tushunish, o‘quvchi tafakkuri, savol-topshiriq, nutq rivoji
RAQAMLI IQTISODIYOT SHAROITIDA KORXONALARDA MEHNAT UNUMDORLIGINI OSHIRISH MEXANIZMLARI
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.
raqamli iqtisodiyot, mehnat unumdorligi, korxona boshqaruvi, inson kapitali, avtomatlashtirish, raqamli kompetensiya.
THEORETICAL AND PRACTICAL FOUNDATIONS FOR IMPROVING EQUITY ACCOUNTING IN JOINT-STOCK COMPANIES UNDER IFRS
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.
joint-stock company, equity, International Financial Reporting Standards, IFRS, corporate governance, capital market, financial transparency, investment attractiveness.
INTERNATIONAL EXPERIENCE IN ORGANIZING CASH ACCOUNTING AND DIRECTIONS FOR ITS IMPROVEMENT
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.
cash accounting, accounting, IFRS, electronic audit, financial control, digital economy, cash flow, financial management, electronic payment system, international experience, digital transformation, internal control.
DIDACTIC OPPORTUNITIES FOR ORGANIZING AESTHETIC EDUCATION IN AN INFORMATIONAL AND EDUCATIONAL ENVIRONMENT
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.
Aesthetic education, information and educational environment, digital technologies, information and communication technologies, multimedia, electronic educational resources, aesthetic culture, pedagogical technologies.
THE ROLE OF LINGUOCULTUROLOGY IN THE FORMATION AND DEVELOPMENT OF TOURISM TERMINOLOGY
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.
Tourism, term, linguoculturology, culture, semantics, communication, system.
DETECTION, CORRECTION, AND FORECASTING OF HETEROSKEDASTICITY IN THE INDUSTRIAL SECTOR: THE CASE OF UZBEKISTAN
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.
Heteroskedasticity, regression analysis, Breusch–Pagan test, White test, logarithmic transformation, forecasting, industry, investments, Uzbekistan.
ANALYSIS OF THE NATIONAL PRACTICE OF IMPROVING THE EFFICIENCY OF THE SMALL BUSINESS DEVELOPMENT MARKET INFRASTRUCTURE IN THE USA
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.
entrepreneurship, small business, small business potential, active business, market infrastructure, small business activities, business environment
EVALUATION OF THE COMPARATIVE EFFECTIVENESS OF BLOODY AND BLOODLESS CASTRATION METHODS IN DOGS
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.
Dog, castration, bloody method, bloodless method, ZAN clamp, surgery, pain response, wound healing, veterinary surgery, animal welfare
MUSIQIY TERMINLARNING XITOY TILSHUNOSLIGIDA SHAKLLANISHI VA RIVOJLANISHIDAGI NAZARIY QARASHLAR
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.
musiqiy termin, terminologiya, xitoy tilshunosligi, lingvokulturologiya, semantika, termin tizimi, musiqashunoslik.
ACCOUNTING IN INSURANCE ORGANIZATIONS: INTERNATIONAL OPERATIONS
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.
THE ROLE OF FISCAL POLICY IN ENSURING MACROECONOMIC STABILITY IN UZBEKISTAN
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.
macroeconomic stability, public debt, economic growth, digitalization, fiscal policy, GDP, inflation, budget deficit.
MODERN APPROACHES TO IMPROVING THE ECONOMIC EFFICIENCY OF METALLURGICAL ENTERPRISES IN UZBEKISTAN BASED ON INTERNATIONAL EXPERIENCE
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.
metallurgy, economic efficiency, industrial modernization, resource management, digitalization, Uzbekistan
HYGIENIC ANALYSIS OF ACTUAL NUTRITIONAL STATUS IN PRIVATE AND PUBLIC EDUCATIONAL INSTITUTIONS
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.
early diagnosis of diseases, educational institutions, real food.
SPECIFIC ASPECTS OF PREPARATION OF SEGMENTAL CASH FLOW STATEMENTS OF REGIONAL ELECTRIC NETWORKS ENTERPRISES ON THE BASIS OF INTERNATIONAL STANDARDS
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".
segment reporting, IFRS 8, cash flows, reportable segment, internal flow elimination, IFRS 10, IAS 27, HET JSC, natural monopoly, territorial divisions.
COMPARATIVE ANALYSIS OF TECHNOLOGIES FOR HYDROGEN PRODUCTION FROM PLASTIC WASTE
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 continuous large-scale operation and mixed feedstocks but requires strict control of temperature, steam/carbon ratio, equivalence ratio, tar formation, chlorine release, and downstream gas cleaning. Microwave-assisted pyrolysis offers selective heating, lower tar formation potential, and energy-saving prospects, but scale-up is limited by microwave penetration depth, feedstock dielectric variability, and equipment cost. Plasma and supercritical water processes can process difficult waste streams but face high energy intensity, reactor material challenges, and economic uncertainty. The study concludes that the most industrially realistic pathway in the near term is not a single technology, but a hybrid system combining feedstock pretreatment, dechlorination, staged pyrolysis or gasification, catalytic reforming, water–gas shift, hydrogen purification, and carbon management.
plastic waste, hydrogen production, pyrolysis, gasification, steam reforming, catalytic reforming, microwave-assisted pyrolysis, plasma gasification, syngas, circular economy, low-carbon hydrogen, waste-to-energy.