bluuebunny/crossref_metadata_2025 huggingface dataset:
A Brief Introduction to Xuanzang's View of Translation
Authors: He Jiachuan
Published: May 2023

The translation of Buddhist scriptures was the first translation climax in Chinese history, and Xuanzang is one of the representative scripture translators who cannot be left out. As a famous monk of the Tang Dynasty, Xuanzang was also one of the four major translators of Buddhist scriptures from Chinese Buddhism in China. His life was full of legends, and he left a colorful stroke in the history of Buddhist scripture translation, and made a significant contribution to the translation of Buddhist scriptures in China. The quality and quantity of his translation achievements are rare in ancient and modern times, and his translation views in the process of translation of Buddhist scriptures have also deeply influenced modern translation theories. This paper gives a brief introduction of the translation theory and Xuanzang's life.
Teaching Reform of Python Programming Course in Artificial Intelligence Major
Authors: Wu Wei
Published: May 2023

In view of some common problems in the teaching of Python programming course in artificial intelligence major, the teaching reform ideas are put forward in the aspects of teaching objectives, teaching content, teaching methods and assessment mechanism. Through the integration of Artificial Intelligence (AI) professional knowledge for differentiated teaching design, students' enthusiasm for learning is fully stimulated, students' interest in programming is cultivated, and students' ability to solve practical application problems in the professional field is also improved.
Research on User Stickiness of Logistics Platform and its Influencing factors
Authors: Kang Kai
Published: May 2023

Nowadays, our society has undergone a change in the viewpoint of production and manufacturing, and will pay more attention to the needs of the majority of users, and gradually began to make demand-oriented research topics for the development of the times. Logistics platform is also under such a trend, pay more attention to user needs and experience. As the business focus of logistics platforms, how to cultivate user stickiness and continuously cultivate new users and retain old users under the competitive market situation has become a major problem for enterprises. Around these issues, this paper conducts a systematic and in-depth study. Based on the S-O-R theory, this paper uses the stimulus-organism-response model to answer the question of how to continuously improve the participation and willingness of platform users by finding factors that affect the stickiness of logistics platform users. Systematic analysis and process research of logistics platform-related literature guided by the research question identifies four factors that influence logistics platform user stickiness, namely platform gu-enterprise interaction, platform atmosphere cues, user fit and consumer trust, and includes platform network effect as a moderating variable in the research framework. Through the empirical study, the following conclusions were drawn: platform gu-enterprise interaction has a significant effect on user fit, platform atmosphere cues have a significant effect on consumer trust, and user fit and consumer trust have a significant effect on user stickiness. User fit mediates the influence of information request, switching cost, and personnel communication on platform user stickiness, and consumer trust mediates the influence of platform reputation, personalized recommendation, and service remediation on platform user stickiness. Finally, certain management suggestions and research limitation outlooks are given to managers of logistics platforms.
Student tutoring: Language Observations and Schedule for ESL That Immigrated at A Young Age
Authors: Wang Minjie
Published: May 2023

With the development of technology, how could we consider and reflect on language exposure and benefits from electronic products. The scaffolding is a very effective teaching strategy for bilingual learners. We cannot have as much exposure to English as native speakers do due to several practical issues, and our reliance on our native tongue is strong. Therefore, it is essential to create a clear study step diagram. These issues include: (1) How to make adjustments throughout micro scaffolding in order to help students improve the weakness of English skills. (2) How could teachers design class sessions and what teachers should take into account? (3) How feedback works for students and how could teachers design a ideal assessment and feedback which could make the development and inspiration simultaneously?
The Interpretation of the Character in the movie “Joker” from the Psychoanalytic Criticism
Authors: Liu Tingting
Published: May 2023

"Joker" is a comic film with a mentally ill person as the protagonist, mainly telling the story of Arthur Frank, mentally ill and engaged in clown acting work, because of the indifference of society, the betrayal of colleagues, the deception of his mother, the ridicule of his idol and various bad encounters, his spiritual world gradually collapsed, and eventually went to the road of crime. Supported by Freud's relevant theories, this paper interprets Arthur's character image from the   perspective of psychoanalysis, explores the close relationship between Arthur's life experience and his own mental and psychological conditions, and analyzes the causes of his illness, the process of self-repression and the changes of personality structure.
A Comparative Study of Prepositions in English-Chinese Translation
Authors: Huang Liyuan
Published: May 2023

Prepositions can be regarded as virtual words, which are used frequently in English and Chinese, flexible in application and changeable in meaning, which are used to express the relationship between words and sentences, affect whether the target language readers can effectively understand the original text, and play an important role in English-Chinese translation. By comparing the differences between English and Chinese prepositions, this paper discusses the classification of English and Chinese prepositions from different angles, analyzes the diversity of prepositions based on specific translation examples, and studies the five translation methods of English preposition equivalence, omission, addition, conversion and reverse translation to accurately convey information, hoping to learn and progress together with the majority of readers and translators.
The Means of Sea Transportation
Authors: Mantoro Budi , Victoria Ong Argo
Published: May 2023

Sea transportation as part of the national transportation system needs to be developed in order to realize an archipelago insight that unites all regions of Indonesia, including the archipelago seas as a national territory unit. The development of sea transportation must be able to drive Indonesia's development. Sea transportation makes a huge contribution to the world economy where the transportation of goods is the most important part of the sea transportation business where more than seven billion tonnes of goods are sent by sea every year. The effectiveness of shipping operations will reduce operating costs which will have a big impact on both consumers and transportation service providers themselves. It should be noted that the contribution of sea transportation is becoming increasingly important because the value of the costs incurred is the smallest when compared to the cost of land or air transportation. In addition, efficiency in the transportation and distribution process is one of the important things because the proportion of transportation costs can reach 66% of the total logistics costs. Considering the geographical condition of Indonesia as the largest archipelagic country in the world and two-thirds of its territory is water, Indonesia needs a large enough mass sea transportation to support the distribution of goods and to mobilize passengers. An effective and efficient transportation system that is integrated between transportation modes is essential to create a reliable and dynamic national distribution pattern. It cannot be denied that sea transportation in an archipelagic country such as Indonesia has become the main backbone of the movement of large-scale distribution of goods using ships. From an economic and business perspective, the use of transportation by ships is more effective and has great benefits. So that with the existence of marine transportation infrastructure for moving goods from one place to another, it is hoped that the economic activities of the community will be followed by a positive impact in improving the economy of a region.
Diseño de redes de distribución de abastecimiento de agua utilizando métodos racionales complejos e inteligencia artificial en Callqui Grande-Huancavelica
Authors: Salas Hugo , Quispe Heydi , Soto Jhoans , Jurado Victor
Published: May 2023

El presente proyecto de investigación está enfocado en uno de los problemas de la hidráulica, específicamente el diseño de redes de distribución en sistemas de abastecimiento de agua potable, su importancia radica en la necesidad de una población agrupada de contar con el recurso hídrico para consumo humano. Además, en nuestro país existe una gran población que no tiene acceso y suministro adecuado al agua de calidad originándose una brecha considerable, por lo que vemos de suma importancia el estudio de las metodologías de cálculo para el diseño de redes de distribución como parte del sistema de abastecimiento, para obtener un esquema hidráulico optimo y funcional en las prestaciones del servicio de agua. Además, se viene impulsando al desarrollo de nuevos métodos de cálculo para el diseño de redes de distribución de agua, en tal sentido consideramos para la presente investigación analizar el uso de los algoritmos genéticos que es una técnica de la inteligencia artificial, como alternativa para el diseño de redes de distribución de agua. Esta técnica de inteligencias artificial junto a otras, viene ganando importancia como alternativa para el diseño, con un objetivo tradicional como es la precisión del cálculo y optimización, obteniéndose resultados alentadores además de las bondades que ofrece ya que no es necesario suponer o asumir valores iterativos, influyendo considerablemente en el tiempo que se tiene que invertir para obtener un diseño óptimo.
Microzonificación de suelos para cimentación estable de viviendas unifamiliares en el barrio Santa Rosa del distrito de Lircay-Huancavelica
Authors: Camac Enrique , Matamoros Freddy , De la Cruz Diego , Fano Jhon
Published: May 2023

El presente trabajo de investigación tuvo como objetivo, elaborar la microzonificación de suelos para la cimentación estable de viviendas unifamiliares en el distrito de Lircay del departamento de Huancavelica. El tipo de investigación de acuerdo al empleo en este trabajo fue la investigación aplicada; Se basó a un nivel descriptivo, de las propiedades físicas y mecánicas del suelo del barrio de Santa Rosa, dando como resultado la especificación de un mapa de microzonificación, y el diseño de una base más estable para una vivienda unifamiliar de 3 pisos. Conociendo los resultados de los diferentes ensayos realizados en el laboratorio se conoció las características físicas, mecánicas y la capacidad admisible del suelo de dicho lugar con la cual se zonifico en 3 zonas. La zona I una capacidad admisible de 1kg/cm2. Para la zona II se determinó una capacidad admisible de 1.2 kg/cm2. Y la zona III presenta una capacidad admisible de 1.57 kg/cm2. En las 3 zonas se elaboró su mapa de zonificación. la zona I, la zona II, la zona III, respectivamente, existe los suelos; (Arena bien graduada con poca presencia de finos); (Arena limosa con presencia de finos); (Arena gravosa sin ningún fino). Finalmente se propuso una cimentación superficial adecuada y estable. La zona I las siguientes zapatas, central de (2x2x0.40), medianera de (2.10x1.30x0.40) y una esquinera de (1.60x1.60x0.40). Para la zona II las siguientes zapatas central de (1.70x1.70x0.40), medianera de (1.80x1.20x0.40) y una esquinera de (1.50x1.50x0.40). Y en la zona III las siguientes zapatas central de (1.50x1.50x0.40), medianera de (1.6x1x0.40) y una esquinera de (1.30x1.30x0.40).
Estimación de índices de sequía en la cuenca del rio Ichu utilizando datos generados por teledetección-Huancavelica-2019
Authors: Montes Alexander
Published: May 2023

El objetivo de la presente investigación, es determinar la estimación de índices de sequía utilizando datos generados por teledetección. Para llegar al objetivo, las aplicaciones utilizadas son: RStudio, ArcGIS, HYDRACCES y MINITAB 18. El presente trabajo de investigación es de tipo Aplicada no Experimental, porque busca contribuir a la ampliación del conocimiento científico en la evaluación de índices de sequía. Por lo general, los distintos sistemas hidrológicos, ecológicos y agrícolas responden a las sequias climáticas a diferentes escalas de tiempo. Por lo tanto, el SPI y SPEI se calculan a escalas temporales de 1 a 48 meses, para este propósito el análisis de sequias en la cuenca del rio Ichu que está conformado por 5 regiones homogéneas descritas anteriormente, donde se ha obtenido datos de cada región homogénea, como la precipitación, temperatura máxima mínima y latitud longitud con una serie de precipitación mensual (1994-2016) y con una serie temperatura máxima mínima mensual (1994-2015).En el presente trabajo de investigación se analizó la variabilidad espacio-temporal de las sequías en la cuenca del río Ichu para el periodo de 1994 al 2016 utilizando datos generados por teledetección (sensores remotos).
Penelitian Penerapan Sosial Media dalam Kegiatan Penyuluhan Pertanian pada Portal Database Garuda: Sebuah Narrative Review
Authors: Destrianto Mochammad Riski
Published: May 2023

This study aims to find out research on the application of social media in agricultural extension activities by analysing research themes/topics, research methods, and research results. The research method uses a qualitative approach by processing data using a literature review of six references indexed by the Garuda database with publication ranges from 2014 to 2022. The results show that research on the application of social media in agricultural extension activities in Indonesia is quite good and can have a positive impact on accuracy, efficiency, and effectiveness of extension as well as increased agricultural productivity. Facebook and Twitter are social media platforms that are often used for interaction with the public, while WhatsApp is used for outreach, training and outreach activities. There is a gap between the needs and satisfaction of using WhatsApp to meet the needs of agricultural extension workers, but the relationship between the needs and satisfaction is very strong
Behavioural Finance: An Islamic Perspective
Authors: Boukerroucha Halima , Bouheraoua Said
Published: May 2023

This paper discusses the issue of behavioural finance (BF) and its place in the Islamic financial system as well as the feasibility of applying Islamic finance and parameters to forecast the movement of Islamic securities prices. It also explores the possibility of harmonisation between the approaches of market efficiency and behavioural finance. The paper starts with questions about the credibility of the efficient market hypothesis (EMH) in determining the factors affecting the movement of prices in the securities market, especially after the severe financial crises that hit the financial market. The expectations of the positivist approach, which believes that the financial market is characterized by rationality and can correct any deviations of the market value from the fair value, were not borne out. The paper adopts the inductive approach, highlighting the most important views related to BF and EMH and their fundamentals, and also employs an analytical critical approach in analysing the two approaches. Furthermore, it adopts a comparative approach to collate the Islamic financial approach in studying the movement of stocks with the EMH and BF approaches. The paper concludes with a number of findings. The most important of these is that the approaches of market efficiency and behavioural finance do not, in general, contravene the principles of Islamic finance. Moreover, harmonisation between the rational approach based on market efficiency and behavioural finance is one of the best approaches to serve the price of Islamic securities and is in line with the fundamentals of Islamic finance. However, that harmonisation will remain an abstraction unless the market is regulated by Sharīʿah principles and legal rules.
Cash Waqf For Financing: A Critical Appraisal Of Selected Contemporary Applications
Authors: Mohammed Al Sayari Khalid
Published: May 2023

This research deals with the most important legal issues related to the financial applications of artificial intelligence, which has reached an advanced stage. Moreover, new applications have appeared that herald a rapid succession of further developments of increasing complexity. This is discussed after the necessary preliminaries to clarify the concept of artificial intelligence and explain its levels and challenges. The Sharīʿah issues presented by the research are jurisprudential issues, some of which have maqāṣidī dimensions, which the researcher reviewed from the macroeconomic perspective. The Sharīʿah issues related to the financial applications of artificial intelligence are not limited to those presented in the research; rather, there are others, and these issues will continue to develop as this intelligence keeps developing. This requires continuous monitoring of new issues in order to deal with them precisely from the perspectives of fiqh and the objectives of the Sharīʿah.
Algunos aspectos sobre literatura y catolicismo (1868-1936)
Authors: Hibbs Solange
Published: May 2023

Presentación de la coordinadora del monográfico
«La novela. Lo que ha sido. Lo que es. Lo que debe ser» (1878): Antonio de Valbuena y la novela
Authors: Goñi Pérez José Manuel
Published: May 2023

Antonio de Valbuena sentó las bases de lo que debía ser la buena novela y su postrera crítica en su estudio «La novela» publicado en cuatro partes en La Ilustración Católica en 1878. Este artículo expone tanto las razones antiliberales de tal estudio como la contextualización sociopolítica que provocó su publicación en un periodo de lucha entre fuerzas ideológicas contrarias y entre quienes vieron en la novela un arma insoslayable bien con la que defender el liberalismo o bien con la que contrarrestar las nuevas tendencias narrativas panteístas y la supremacía del hombre-Dios auspiciadas por el liberalismus hodiernum. La sencillez, el equilibrio, el adoctrinamiento y el decoro, entre otras, de la novela católica, conforme a los postulados de la encíclica Quanta Cura y el Syllabus errorum (1864), ayudaría a proteger a los jóvenes lectores de los vicios, las imperfecciones y la perversidad de la novela liberal.
La arrepentida de José Pallés y Llordés: Modelos de mujer en la regencia española
Authors: Avilés Diz Jorge
Published: May 2023

En medio de esa atmósfera anticlerical y de secularización que se vivió en España a lo largo de todo el siglo XIX, los escritores católicos encontraron en la narrativa –y sobre todo en la novela histórica– el género ideal desde el que, con una mezcla de didactismo y entretenimiento, trasmitir principios, valores y enseñanzas fundamentales de un catolicismo cada vez más relegado en todos los ámbitos de la sociedad por la llegada de la modernidad. A esto habría que añadir, ya en plena Restauración, una Constitución de 1876 que instauraba y defendía la libertad de culto en España, y que obligó a la Iglesia a suavizar muchos de sus posicionamientos y a buscar posturas más conciliadoras. Este artículo propone un acercamiento a la figura y la obra del escritor y periodista catalán José Pallés y LLordés (1846-1905), probablemente uno de los menos estudiados dentro del marco de los escritores católicos. Nos centraremos en su novela La arrepentida (1905), prestando atención tanto a las características propias del autor dentro del marco que establece el género, como a su evolución desde mediados del siglo XIX hasta comienzos del siglo XX, el momento en el que la obra de Pallés sale a la luz.
Jacinto Octavio Picón (1852-1923) y la cuestión religiosa en la España de la Restauración
Authors: Mackaya Aimar
Published: May 2023

Jacinto Octavio Picón, novelista, autor de numerosos cuentos, crítico de arte y periodista no ha tenido el reconocimiento que merece. Su abundante producción periodística refleja las preocupaciones de un hombre liberal y tolerante, abierto a la cultura europea y que no vacila en denunciar los males de la sociedad de su tiempo: ritos vacios de espiritualidad fomentados por una institución católica omnipresente, asociada al poder económico y a la manipulación doctrinal y política. Algunos de los cuentos recogidos en Cuentos de mi tiempo (1895) y referidos en este artículo ofrecen un cuadro sin concesiones de una religiosidad hipócrita e inauténtica.
El infierno carcelario en Cuatro por Cuatro de Sara Mesa
Authors: Busquets Loreto
Published: May 2023

Este ensayo analiza la novela Cuatro por cuatro (2012), de Sara Mesa, a la luz de la visión del mundo y de la estética postmodernistas, observando de qué modo confluyen y se amalgaman en ella la tradición literaria universal y la más reciente cinematográfica, así como el pensamiento social y antropológico de Foucault, Sartre y Canetti. En su minimalismo estético y en su singularidad pese a los préstamos y referencias, la novela explora la condición humana a partir de un microcosmos ubicado en la realidad social y política de la España contemporánea. Envíos y alusiones artísticos y filosóficos no siempre explicitados irradian desde el centro del relato en múltiples direcciones, involucrando al lector en la construcción de una novela abierta a interpretaciones y desarrollos inéditos.
Adriana Abalo Gómez. Una obra en marcha: estudio crítico-genético y edición facsímil de los manuscritos de El Ruedo Ibérico de Valle-Inclán
Authors: Rubio Jiménez Jesús
Published: May 2023

Reseña
Una colección temática. Artículos galdosianos de R. Pérez de Ayala
Authors: Alonso Cecilio
Published: May 2023

Reseña
Aurelio González (1947-2022)
Authors: Vega García-Luengos Germán
Published: May 2023

Necrológica
ISSUES OF IMPROVING INVESTMENT ATTRACTIVENESS IN THE DEVELOPMENT OF THE COUNTRY’S ECONOMY
Authors: Ochilov Bobur
Published: May 2023

This article examines the essence of investment attractiveness, the opinions of economists about increasing investment attractiveness in attracting foreign direct investments. Also, the factors influencing the investment attractiveness of our country were analyzed, and internationally recognized indicators assessing the country’s business environment and the level of investment risks were discussed. Scientific conclusions and recommendations on increasing investment attractiveness in attracting foreign direct investments have been formulated.
PERFORMANCE INDICATORS OF HUMAN CAPITAL INVESTMENTS
Authors: Asamxodjaeva Shoira
Published: May 2023

В статье рассматривается сущность инвестирования в человеческий капитал и анализируются показатели экономической эффективности этих вложений
ANALYSIS OF THE CURRENT STATE OF PAWNSHOP ACTIVITIES
Authors: Nazarova Muslima
Published: May 2023

This article analyzes the concepts of pawnshops, their legal basis, as well as information on the current state of pawnshops operating in the Republic of Uzbekistan
CURRENT ISSUES OF THE PRACTICE OF REGULATING THE LIQUIDITY OF COMMERCIAL BANKS IN THE CONTEXT OF GLOBALIZATION
Authors: Izbosarov Boburjon
Published: May 2023

This article examines the role of the Central Bank in ensuring the liquidity of bank assets, the state of capital of commercial banks, and their impact on liquidity. At the same time, the impact of asset quality on its liquidity, as well as deposits and own funds, was analyzed using econometric methods. The article examines the effect of commercial banks' own funds on the liquidity of bank assets, the effect of economic normative indicators set by the Central Bank, and the effect of the Central Bank's monetary policy tools using econometric models
FEATURES OF ACCOUNTING IN THE REPUBLIC OF UZBEKISTAN AND THE PROGRAM OF ITS REFORM
Authors: Kalonov Mukhiddin , Djumaniyazova Sabina
Published: May 2023

The article reveals the features of national accounting standards in the Republic of Uzbekistan, the stages of reforms for the transition to international financial reporting standards and the problems of their implementation.
IMPROVEMENT OF THE SYSTEM OF TRANSFORMATION OF FINANCIAL REPORTING ON THE BASIS OF INTERNATIONAL FINANCIAL REPORTING STANDARDS
Authors: Abdusalomova Nodira
Published: May 2023

In this article, the author analyzed the theory and practice of preparing financial statements and organizing accounting at an enterprise based on IFRS, identified the interrelated problems of maintaining and presenting financial statements in accordance with IFRS, and also developed proposals and recommendations for their elimination. A comparative analysis of individual accounting objects according to the requirements of IFRS and NAS is also presented, and a methodology for transforming financial statements in accordance with IFRS is developed
METHODOLOGY OF AUDITING INSURANCE ORGANIZATIONS
Authors: Abduraimova Maftunakhon
Published: May 2023

Based on the characteristics of insurance organizations, this article considers the processes of organizing accounting and, as a result, organizing audits. Also, the article describes the procedure of accounting of insurance organizations, analysis processes, comprehensive assessment of insurance organization's activities, the concept of insurance audit according to international practice. In addition to the above, the article provides a comparative opinion of scholars on financial reporting. Organization of audits in insurance organizations, application of analytical procedures for generalization of audit results, and results of effective audits were discussed. In addition, the article provides important conclusions and practical recommendations on the methodology of auditing insurance organizations, thereby revealing the essence of the scientific article
REGIONAL OPPORTUNITIES FOR INNOVATIVE DEVELOPMENT OF SMALL BUSINESS
Authors: Rashidov Rahmatullo
Published: May 2023

The article presents opinions and comments on the development of small business in the conditions of the innovative economy, and the author provides analytical information on the implementation of innovations in the Republic of Uzbekistan by small business entities in 2017-2021, the production of innovative products, and the costs incurred for innovations.
ISSUES OF FORMING THE MECHANISM OF MOTIVATION OF INNOVATIVE ACTIVITIES OF EMPLOYEES
Authors: Teshaboeva Zilola
Published: May 2023

The article shows the need to increase the innovative activity of people working at all levels of the economic system, on the way to the country's innovative development, and substantiates the need to create a comprehensive motivation system, along with improving the wage system. The ways of creating an effective system of motivation to increase innovative activity are proposed.
TECHNOLOGY OF IMPLEMENTATION STRATEGY OF DEVELOPMENT OF THE SPHERE OF CATERING
Authors: Siddikov Askar
Published: May 2023

The article highlights the process of strategic planning, the mechanism for implementing an innovative strategy for the development of the public catering sector of the Samarkand region based on an integrated, systemic, program-targeted and resource approach.
IMPROVEMENT OF THE METHODOLOGY OF ANALYSIS OF THE TAX COLLECTION INDICATOR IN THE CASE OF LARGE ENTERPRISES
Authors: Isayev Fakhriddin
Published: May 2023

In the article, a study was conducted to improve the methodology for analyzing the tax collection indicator, as well as the cases of tax evasion of large taxpayers were analyzed, and conclusions and suggestions were formulated based on the presented analysis.
WAYS TO ENSURE SUSTAINABLE IMPLEMENTATION OF THE PENSION SYSTEM IN UZBEKISTAN IN THE FUTURE
Authors: Tursunov Jakhongir
Published: May 2023

This article highlights the importance and features of the pension system. It also analyzes the current situation of pensioners and recipients of social benefits. The organization of the pension system, based on the insurance model and having funded components, and its advantages are highlighted. The state of the accumulative pension system is also considered. The ratio of the average monthly wage and the average pension, the coverage ratio in Uzbekistan are analyzed. Proposals and recommendations have also been developed for the stable implementation of the pension system in the future.
ANALYSIS OF ISSUERS' PARTICIPATION IN THE INTERNATIONAL CORPORATE SECURITIES MARKET
Authors: Radjabov Bunyod
Published: May 2023

This scientific article examines the activity of national corporate issuers in the international bond market. International bonds placed by state-owned enterprises and commercial banks were analyzed. Problem situations in international bond placement practices of corporate issuers have been identified. Conclusions, proposals and recommendations on the effective organization of activities of issuers in the international corporate securities market have been formulated.
ANALYSIS OF THEORETICAL FOUNDATIONS OF TAX EVASION AND ITS SOCIO-ECONOMIC CONSEQUENCES
Authors: Akhmedov Feruz
Published: May 2023

This article describes large-scale reforms aimed at creating favorable conditions for doing business in the tax and financial sectors, improving the investment climate and further strengthening the confidence of business circles in our republic in recent years. At the same time, such areas as underground trade and public catering, road transport, housing construction and repair, the provision of personal services were studied, scientific and practical conclusions and proposals were formed on foreign experience and its application in our country.
COMPOSITION AND SOURCES OF BUDGET FINANCING OF EDUCATIONAL INSTITUTIONS
Authors: Karlibaeva Gulshat
Published: May 2023

The article discusses the composition and sources of financing of educational organizations from the budget, the process of financial planning and forecasting, the principles of financing higher education, as well as the mechanism for financial support of higher education in terms of state funding and the formation of a socially oriented market economy used to achieve the main goals of its activities.
WAYS TO ENSURE THE OPTIMAL EFFECT OF PERSONAL INCOME TAX ON THE BALANCE OF INCOME AND EXPENDITURE OF THE POPULATION
Authors: Zayniev Farkhod
Published: May 2023

Consistent growth of national income in the context of sustainable development of the country's economy while ensuring the growth of personal incomes of economic agents requires financial mechanisms to prevent income inequality by distributing these incomes based on the principles of social justice
EXPERIENCE OF FOREIGN COUNTRIES IN REAL ESTATE TAXATION
Authors: Tulakov Ulugbek
Published: May 2023

The article focuses on real estate tax benefits in all foreign countries, based on the fact that tax exemption for socially significant population and real estate is typical for almost all countries of the world. Also in recent years, tax reforms carried out by a number of developed foreign countries have been studied in order to increase the share of real estate tax in budget revenues and reduce the unfair distribution of the tax burden. Briefly, the article discusses the experience of foreign countries on the taxation of real estate, on the basis of which proposals and recommendations have been developed on the positive and problematic aspects of the application of real estate tax in the tax system of our country
ANALYSIS OF THE STATE OF LIGHT INDUSTRY ENTERPRISES IN THE NATIONAL ECONOMY OF DEVELOPED COUNTRIES
Authors: Xalmatov Turgunboy
Published: May 2023

The scientific article considers the economic and strategic planning of light industry in our country, the raw material network of the economy of light industry in developed countries, the fact that this industry makes up a significant part of the state budget in many countries, its socio-economic importance, employment of the working population, analysis of world experience development of the light industry
DEVELOPMENT OF MEDICAL INSURANCE MARKET RESEARCH PROCESSES
Authors: Baratova Dinora
Published: May 2023

This article provides a comparative analysis of the state of development of medical insurance services market research. Also, the scientific works of scientists who conducted research related to reimbursement of expenses for the treatment of the insured person as an object of medical insurance were analyzed. In addition, the "Healthcare system rating" and indicators of its structural components and a comparative description of the existing mandatory health insurance systems were carried out in the world. In addition, conclusions and proposals for the development of research processes of the health insurance services market have been developed
ANALYSIS OF THE ACTIVITY OF INSURANCE COMPANIES IN THE STOCK MARKET
Authors: Kurbankulova Nazokat
Published: May 2023

The article examines the directions of participation of insurance companies in the stock market. In particular, the emission activity of insurance companies was thoroughly analyzed and the problems in this regard were discussed. It was determined that only shares were issued. Attention is paid to the analysis of shares of insurance companies listed on the Tashkent stock exchange. Based on the conducted research and analysis, scientific proposals and practical recommendations aimed at increasing the activity of insurance companies in the stock market have been put forward
IMPORTANCE OF BLOCKCHAIN TECHNOLOGY IN INCREASING THE EFFICIENCY OF THE CARGO TRANSPORTATION PROCESS AT "UZBEKISTAN TEMIR YOLLARI" JSC
Authors: Raxmatov Ziyodillo , Ergashev Shoxrux
Published: May 2023

This article examines the peculiarities of the use of blockchain technologies in the process of cargo transportation on the railway trackport. This technology allows you to manage the database during the shipping process. At the same time, a lot of attention is paid to reducing logistic spending along with data security in blokcheyn technology. This allows the shipping process to be optimized
ISSUES OF IMPROVING THE COMPETITIVENESS OF RESTAURANT SERVICES ON THE BASIS OF THE IMPLEMENTATION OF EFFECTIVE ORGANIZATIONAL AND TECHNOLOGICAL SERVICE
Authors: Ibodov Kamoliddin
Published: May 2023

The article deals with the issues of improving the quality of restaurant service, increasing the competitiveness of restaurant services, taking into account the offer of additional services, stimulating repeated visits to restaurants. A classification of additional services related to food and entertainment in restaurants is given in terms of competitive advantages, and a methodology for assessing competitiveness based on the organization of additional services is proposed.
PROBLEMS OF IMPROVING THE SYSTEM OF STATE SUPPORT FOR AGRICULTURE
Authors: Makhmudov Azizxuja
Published: May 2023

The article describes the problems of the system of state support for agriculture and the possibilities of their elimination. Interpretations of the concepts of “regulating” and “supporting” agriculture are given, the system of state support for agriculture is considered, a comparative analysis of sources of financing investments in fixed capital in the Republic of Uzbekistan and a separate agricultural sector is made. The average level of economic growth and the level of capital intensity were calculated using the ICOR model to support economic growth in agriculture. Also, proposals and recommendations were made to improve the system of state support for agriculture
EFFECTIVE APPLICATION OF ECONOMETRIC MODELING METHODS IN THE DEVELOPMENT OF EXPORTS OF FRUITS AND VEGETABLES
Authors: Baev Adil
Published: May 2023

In this article, the state of fruit and vegetable exports in Uzbekistan was studied, and the data obtained on factors affecting the export of fruit and vegetable products were analyzed using mathematical and statistical methods. The quality of the forecast of the obtained model was assessed and conclusions were drawn on the further development of this area based on the results of the analysis
PECULIARITIES OF THE FOREIGN EXCHANGE MARKET AND ECONOMY IN UZBEKISTAN ROLE IN STABILIZATION
Authors: Sadikov Anvar
Published: May 2023

The article examines the current state of the foreign exchange market of Uzbekistan and the changes taking place in it, as well as their positive impact on the well-being of the population and raising the standard of living. In addition, directions for the development of the foreign exchange market were studied and suggestions and recommendations were developed regarding the need for improvement
THE ROLE OF THE ACCOUNTANT'S STRATEGIC THINKING IN THE TRANSITION TO THE DIGITAL ECONOMY
Authors: Makhmudov Asliddin
Published: May 2023

The article examines the essence of the professional thinking of an accountant in the context of Strategic Management Accounting. Also, a number of criteria have been identified that affect the quality of professional thinking of an accountant.
LEGAL BASIS OF ORGANIZATION OF AUDIT IN NON-GOVERNMENTAL NON-COMMERCIAL ORGANIZATIONS
Authors: Khojiev Mekhriddin
Published: May 2023

This article discusses solutions the legal basis of conducting an audit of non-state non-profit organizations (NSNPO), the purpose of the audit, the requirements for the organization of NSNPO activities and their classification, and the aspects of the problems of checking the sources of funding for NSNPOs. Today, the dynamic change of the number of NSNPOs in Uzbekistan, the analysis by sectors, the procedure for auditing operations related to the main activities of NSNPOs are covered. Also, suggestions and recommendations on improving the legal basis of organization of NSNPO audit were developed and relevant conclusions were formed.This, in turn, makes it possible to improve the audit of spending targeted income on the main activities of NSNPOs and draw up a reliable audit report on financial statements.
AUTOMATION OF EMPLOYEE SALARY CALCULATION IN BUDGET ORGANIZATIONS
Authors: Khaidarova Nargiza
Published: May 2023

This article develops scientific recommendations for the implementation of the current system of remuneration of workers working in budgetary organizations, automation of remuneration of workers and increasing the minimum wage to date, as well as their use in the UzASBO program and the introduction of payroll accounts
ORGANIZING THE ACCOUNT OF INTANGIBLE ASSETS DURING THE TRANSITION TO THE DIGITAL ECONOMY
Authors: Kadirov Sakhobiddin
Published: May 2023

In this article, one of the new objects of accounting is the organization of accounting of intangible assets based on the requirements of international standards of financial financial reporting, and opinions are expressed on the methodology of their recognition and evaluation. Scientific and practical recommendations on improving the accounting of intangible assets are given.
DEMOGRAPHIC SITUATION IN THE TERRITORY OF UZBEKISTAN AND ITS MODERN PROBLEMS
Authors: Bahriddinova Muazzam , Jaloliddinov Nizomiddin
Published: May 2023

This article talks about the demographic situation in the Republic of Uzbekistan and its present-day problems from a regional perspective. Also, the demographic processes in the Republic, the increase in the number of births in the regions and the flow of migration create the basis for changes in socio-economic and political conditions. We can say that this, in turn, affects the rate of change in the demographic situation
FINANCIAL MANAGEMENT EXPERIENCE IN THE HIGHER EDUCATION SYSTEM OF DEVELOPED COUNTRIES
Authors: Tashkhodjaev Mukhtorxon
Published: May 2023

The article analyzes modern theories of financial management of higher education institutions and their specific aspects. Scientific conclusions about the experiences of the USA and South Korea in the financial management of the higher education system have been formed. Based on the research, scientific proposals and recommendations aimed at improving the financial management of the higher education system were developed
MARKETING RESEARCH OF SALES PRODUCT GROUPS
Authors: Abduxalilova Laylo
Published: May 2023

This article examines the role of sales product groups in the consumer market in the market, its segmentation, consumer desires, advertising foliation of sales products, competitive environment of sales products, areas of study of ulur through marketing research, areas of application of marketing research and problems in product sales, and provides scientifically based conclusions and suggestions in solving problems.
REGULARITIES OF HOUSEHOLDS IN THE INSTITUTIONAL SYSTEM OF THE MARKET
Authors: Abdullaeva Madina , Kholbekova Feruza
Published: May 2023

The article considers the complexity of household research, the relationship between economic and behavioral (institutional) factors, the need for personal attention to household income. introduction of scientific, methodological and practical proposals and recommendations on market mechanisms and regulation of household opportunities today
INTEGRATION OF UZBEKISTAN INTO THE INTERNATIONAL FINANCIAL SYSTEM AND ITS ROLE IN BUSINESS DEVELOPMENT
Authors: Shаdibekova Dildor
Published: May 2023

In this article, the activity of international integration associations, the need to develop mutual trade relations with the countries that are part of this association, as well as mutual cooperation relations with international financial organizations have been discussed. Nowadays, the connection of our independent republic with the world's major financial organizations and international funds is increasing. It is explained that this, in turn, will help the entrepreneurs of Uzbekistan to produce goods suitable for the world market and meet world standards, and as a result, economic and social welfare will further develop in the Republic, and small and medium-sized business enterprises will achieve great success.
WAYS TO IMPROVE THE ACTIVITIES OF ENTERPRISES EMPLOYING PERSONS WITH DISABILITIES (THE EXAMPLE OF SAMARKAND REGION)
Authors: Rashidov Dilovar , Umarova Dilfuza , Tuychiev Anvarjon , Karimova Ziyoda
Published: May 2023

The article analyzes the activities of 13 specialized enterprises for the disabled in Samarkand region based on the results of research conducted by the working commission formed by the Cabinet of Ministers of the Republic of Uzbekistan. In the course of the study, such issues as the condition of these enterprises, production capacity, the degree of use of buildings and facilities and land plots, working conditions, and the purchasing power of the products produced were analyzed in detail. As a result of the analysis and research, proposals have been made on such issues as improving the activities of specialised enterprises for persons with disabilities in the region, increasing the volume of production, increasing the number of consumers of products, improving working conditions, and creating new jobs for persons with disabilities.
WAYS TO DETERMINE THE OPTIMAL STANDARDS OF THE ELEMENTS OF PUBLIC-PRIVATE PARTNERSHIP IN IMPROVING THE QUALITY AND EFFICIENCY OF EDUCATIONAL SERVICES
Authors: Tokhirov Javlon
Published: May 2023

This article is devoted to ways to determine the optimal standards for the elements of public-private partnership in improving the quality and efficiency of educational services, as well as the optimal implementation of private investment, funding from the state budget, subsidies, loans and taxes. stimulation of organizational and economic elements of public-private partnership in the field of education based on improving the quality and efficiency of educational services by setting standards.
PRIORITY DIRECTIONS FOR THE DEVELOPMENT OF INCLUSIVE EDUCATION IN HIGHER EDUCATIONAL INSTITUTIONS IN UZBEKISTAN
Authors: Shoev Alim
Published: May 2023

Ratification of the UN Convention "On the Rights of Persons with Disabilities" by the Republic of Uzbekistan requires a radical revision of the existing education system of Uzbekistan with an emphasis on the implementation of the principle of accessibility of educational institutions at all levels for persons with disabilities. In world practice, one of the directions for implementing the principle of accessibility to the educational process of persons with disabilities is inclusive education. The article discusses the current situation of inclusive education in higher educational institutions of Uzbekistan, analyzes the successes and achievements in this direction, identifies problems and barriers to the effective implementation of inclusion in higher education, and develops recommendations for the comprehensive and effective development of inclusive education in higher educational institutions.
SPECIFIC ASPECTS OF COMPETITIVE MANAGEMENT OF SERVICES AND PROCESSES INFORMATION TECHNOLOGIES
Authors: Abduxalilov Boburjon
Published: May 2023

This article provides the basics for the implementation of the sequence of solving strategic problems within the framework of the practice of ITIL v3, v4, providing characteristic indicators of the competitiveness of the assets of organizations conducting activities in the field of information technologies.
WAYS TO EXPAND THE SPHERE OF BUSINESS TOURISM
Authors: Samiev Siroj
Published: May 2023

Business tourism, which is an integral part of the tourism industry, attracts a large part of the population. Improving its efficiency is of great importance for the development of tourism infrastructure. This article raises questions of identifying various segments of business tourism and introducing them into tourism practice. Proposals have been developed for the development of this type of trips when establishing contacts with potential youth employers.
FORECAST INDICATORS OF INCREASE IN EMPLOYMENT OF THE POPULATION ON THE BASIS OF THE DEVELOPMENT OF THE SPHERE OF TOURISM SERVICES
Authors: Turabekov Sohibjon
Published: May 2023

In the conditions of a modern, innovative economy, the article widely highlights the role of tourism services in the national economy of Uzbekistan and its role in the labor market. In the conditions of Uzbekistan, the problems of ensuring employment of the population on the basis of the rapid development of the tourism services sector are deeply analyzed and their prospective indicators are determined on the basis of econometric analysis. At the end of the article, the necessary recommendations are given to increase the employment of the population, based on the rapid development of the tourism services sector in the future.
MECHANISMS FOR DETERMINING INNOVATIVE RESOURCES FOR THE FORMATION OF AN INTELLIGENT PRODUCTION SYSTEM IN AGRICULTURE
Authors: Aralov G’ayrat
Published: May 2023

The article analyzes the resource opportunities for the formation of an integrated system "Smart Production" based on "Smart Agriculture" in the development of agriculture. On the basis of the formation of an integrated platform "Smart Production" based on "Smart Agriculture", the possibilities of applying advanced foreign experience in the national economy were evaluated. Economic criteria for activating the management mechanism are proposed to determine the priority factors for increasing the efficiency of agricultural production entities and improving the living conditions of the population. The features of the model of electronic information exchange of the "Smart Production" platform integrated on the basis of "Smart Agriculture" are presented. He commented on the functional blocks of the organizers of the "Smart Production" system in the production of agricultural products.
THE IMPORTANCE OF STATISTICAL STUDY OF DIFFERENCES IN THE STANDARD OF LIVING OF THE POPULATION
Authors: Ilyosova Dilbar
Published: May 2023

This article discusses the importance of statistical study of differences in the standard of living of the population. The system of statistical indicators representing the standard of living of the population has been studied and statistically analyzed. The statistical assessment of the standard of living of the population of the republic and the factors influencing its increase is carried out, scientific theoretical recommendations are given.