Журнал «Лучшие интеллектуальные исследования» – популярный духовно-просветительский научный журнал на узбекском, русском и английском языках, который распространяется в электронном виде один раз в месяц в сети Интернет и индексируется в авторитетных международных базах данных
YOSH TARIXCHILAR ILMIY IZLANISHLARIDA ARXEALOGIYA MASALALARI
Annotatsiya: Ushbu maqolada Oʻzbekiston arxeologiyasining shakllanish va rivojlanish bosqichlari hamda akademik Ahmadali Asqarov ilmiy merosining mazkur soha taraqqiyotidagi oʻrni tahlil etilgan. Maqolada XIX asr oxiri – XX asr boshlaridan boshlab olib borilgan arxeologik tadqiqotlarning bosqichma-bosqich rivoji, sovet davrida shakllangan arxeologiya maktabining xususiyatlari hamda mustaqillik yillarida arxeologik merosni saqlash va o‘rganish borasidagi yutuqlar yoritilgan. Shuningdek, Ahmadali Asqarovning arxeologik izlanishlarga qo‘shgan hissasi, uning nazariy-metodologik yondashuvlari hamda yosh tadqiqotchilar uchun ilmiy ibrati haqida so‘z yuritilgan. Абстрактный: В статье анализируются этапы становления и развития узбекской археологии, роль научного наследия академика Ахмадали Аскарова в развитии этого направления. В статье рассматривается поэтапное развитие археологических исследований в конце XIX – начале XX веков, особенности археологической школы, сформировавшейся в советское время, а также достижения в сохранении и изучении археологического наследия в годы независимости. Также рассматриваются вклад Ахмадали Аскарова в археологические исследования, его теоретические и методические подходы, научный пример для молодых исследователей. Abstract: This article analyzes the stages of formation and development of Uzbek archaeology and the role of the scientific heritage of academician Ahmadali Askarov in the development of this field. The article covers the gradual development of archaeological research from the late 19th - early 20th centuries, the characteristics of the archaeological school formed during the Soviet era, and achievements in the preservation and study of archaeological heritage during the years of independence. It also discusses Ahmadali Askarov's contribution to archaeological research, his theoretical and methodological approaches, and his scientific example for young researchers
O‘ZBEK GILAMDO‘ZLIGINING PAYDO BO‘LISHI VA RIVOJLANISH TARIXI
Annotatsiya: Ushbu maqola O‘zbekistonda gilamdo‘zlik san’tining paydo bo‘lishi, tarixi, uning qadimiy ildizlari va hududlar kesimida rivjlanishi haqida so‘z yuritadi. Maqolada gilamlarda ishlatilgan ranglar, naqshlar va zamonaviy ishlab chiqarish korxonalari haqida ma’lumot keltirilgan. Shu bilan birga gilamdo‘zlikning milliy madaniy o‘rni, xalqaro bozorga chiqishi ham o‘rganilgan. Tatqiqot gilamdo‘zlik san’atining tarixiy meros sifatida saqlanishi va uning rivojlanish istiqbollarini ko‘rsatishga qaratilgan. Аннотация: В статье рассматриваются возникновение и история искусства ковроткачества в Узбекистане, его древние корни и развитие в разных регионах. В статье приводятся сведения о цветовой гамме ковров, узорах и современных предприятиях, производящих ковры. Также изучается национальная культурная роль ковроткачества и его выход на международный рынок. Цель исследования – сохранение искусства ковроткачества как исторического наследия и показ перспектив его развития. Abstract: This article discusses the emergence and history of the art of carpet weaving in Uzbekistan, its ancient roots and development in different regions. The article provides information about the colors used in carpets, patterns and modern production enterprises. At the same time, the national cultural role of carpet weaving and its entry into the international market are also studied. The research is aimed at preserving the art of carpet weaving as a historical heritage and showing the prospects for its development.
РОЛЬ ФИЗИЧЕСКОЙ КУЛЬТУРЫ И СПОРТА В БОРЬБЕ С ВРЕДНЫМИ ПРИВЫЧКАМИ И ДЕВИАНТНЫМ ПОВЕДЕНИЕМ У СТУДЕНТОВ ВУЗ.
Аннотация. Девиантное поведение - это такое поведение человека, которое отклоняется от общепринятых норм и правил в данном обществе. Оно может проявляться в различных формах, как негативных (например, преступность, алкоголизм, наркомания), так и позитивных (например, социальная креативность). ABSTRACT Deviant behavior is behavior that deviates from the generally accepted norms and rules in a given society. It can manifest in various forms, both negative (for example, crime, alcoholism, drug addiction) and positive (for example, social creativity). ANNOTATSIYA Deviant xulq-atvor — bu insonning jamiyatda qabul qilingan umumiy normalar va qoidalardan chetga chiqadigan xulqidir. U turli shakllarda namoyon bo‘lishi mumkin: salbiy (masalan, jinoyatchilik, spirtli ichimliklarga qaramlik, narkomaniya) hamda ijobiy (masalan, ijtimoiy kreativlik) ko‘rinishlarda.
В статье представлен обзор литературы за последние 5 лет и собственные рассуждения на тему формирование пищевого поведения у детей. Также представлены данные исследования 2023 года опубликованного в обзоре «Academic Research in Educational Sciences» и ASPEN (American Society for Parenteral and Enteral Nutrition) 2025 посвященному анализу пищевого поведения у детей школьного возраста в зависимости от вида вскармливания и принципов ухода. ABSTRACT This article presents a literature review from the past five years along with the author’s reflections on the formation of eating behavior in children. It also includes data from a 2023 study published in the Academic Research in Educational Sciences review, as well as findings from ASPEN (American Society for Parenteral and Enteral Nutrition) 2025, which analyzed the eating behavior of school-aged children depending on the type of feeding and caregiving principles. ANNOTATSIYA Ushbu maqolada so‘nggi 5 yil ichida chop etilgan adabiyotlar sharhi hamda bolalarda ovqatlanish xulqini shakllantirish mavzusidagi muallif fikrlari bayon etilgan. Shuningdek, 2023 yilda Academic Research in Educational Sciences sharhida e’lon qilingan hamda 2025 yilda ASPEN (American Society for Parenteral and Enteral Nutrition) tomonidan o‘tkazilgan tadqiqot ma’lumotlari keltirilgan. Ushbu tadqiqotda maktab yoshidagi bolalarning ovqatlanish xulqi ularning emizilishi turi va parvarish qilish tamoyillariga bog‘liq ravishda tahlil qilingan.
ИЗУЧЕНИЕ ВЗАИМОДЕЙСТВИЯ ГЕНЕТИЧЕСКИХ И ЭКОЛОГИЧЕСКИХ ФАКТОРОВ В ПАТОФИЗИОЛОГИИ ТРЕВОЖНОСТИ
Целью данного исследования является анализ патофизиологических механизмов, лежащих в основе тревожных расстройств, с учётом нейробиологических, генетических и экологических факторов. Основные задачи включают изучение взаимодействия различных систем организма в развитии тревожности, выявление ключевых пробелов в текущих знаниях и разработка рекомендаций для улучшения диагностики, и лечения ABSTRACT The aim of this study is to analyze the pathophysiological mechanisms underlying anxiety disorders, taking into account neurobiological, genetic, and environmental factors. The main objectives include investigating the interaction of various body systems in the development of anxiety, identifying key gaps in current knowledge, and developing recommendations to improve diagnosis and treatment. ANNOTATSIYA Ushbu tadqiqotning maqsadi – xavotir buzilishlari asosidagi patologik mexanizmlarni neyrobiologik, genetik va ekologik omillarni hisobga olgan holda tahlil qilishdir. Asosiy vazifalar turli organizm tizimlarining xavotirlik rivojlanishidagi o‘zaro ta’sirini o‘rganish, mavjud bilimlardagi asosiy bo‘shliqlarni aniqlash va diagnostika hamda davolashni yaxshilash bo‘yicha tavsiyalar ishlab chiqishdan iborat. .
О РОЛИ ВЛИЯНИЯ ЭНЕРГЕТИЧЕСКИХ НАПИТКОВ НА ЗДОРОВЬЕ ДЕТЕЙ И ПОДРОСТКОВ (ОБЗОР)
Популярность энергетических напитков начала активно расти в начале 2000-х годов, и с тех пор они стали неотъемлемой частью не только молодежной культуры, но и повседневной жизни многих людей. В последние годы этот тренд заметно усилился, и Узбекистан не стала исключением. Введение в рацион энергетических напитков может привести к множеству проблем со здоровьем, включая нарушения сна, повышенную тревожность и даже сердечно-сосудистые заболевания. ABSTRACT The popularity of energy drinks began to grow actively in the early 2000s, and since then they have become an integral part not only of youth culture but also of the daily lives of many people. In recent years, this trend has noticeably intensified, and Uzbekistan has been no exception. The introduction of energy drinks into the diet can lead to numerous health problems, including sleep disturbances, increased anxiety, and even cardiovascular diseases. ANNOTATSIYA Energetik ichimliklarning mashhurligi 2000-yillarning boshlarida faol o‘sishni boshladi va o‘shandan beri ular nafaqat yoshlar madaniyatining, balki ko‘plab odamlarning kundalik hayotining ajralmas qismiga aylandi. So‘nggi yillarda bu trend sezilarli darajada kuchaydi va O‘zbekiston bundan mustasno emas. Energetik ichimliklarni ratsionga kiritish ko‘plab sog‘liq muammolariga, jumladan uyqu buzilishlari, bezovtalikning oshishi va hatto yurak-qon tomir kasalliklariga olib kelishi mumkin.
METHODS FOR BALANCING OXIDATION–REDUCTION REACTIONS
Abstract. This article provides a comparative analysis of the two principal methods for constructing oxidation–reduction (redox) equations – the electron-balance method and the ion-electron (half-reaction) method. The application of both methods is demonstrated using the reactions of potassium permanganate in acidic, neutral, and alkaline media, and their respective advantages and limitations are discussed. The results highlight how the reaction medium affects the composition of the products and underscore the importance of selecting the appropriate balancing method accordingly.
TYPES OF OXIDATION–REDUCTION (REDOX) REACTIONS
Abstract. This article systematically analyzes oxidation–reduction (redox) reactions, one of the fundamental classes of reactions in inorganic and organic chemistry, together with their principal types. Intermolecular, intramolecular, disproportionation, and comproportionation reactions are examined using the electron-balance method, with characteristic examples provided for each type. The results show that mastering redox theory plays an important role in developing problem-solving and equation-balancing skills in chemistry education.
THE THEOREM OF MENELAUS AND ITS APPLICATION TO SOLVING GEOMETRIC PROBLEMS
Abstract. This article analyzes the theorem of Menelaus, one of the fundamental results of classical synthetic geometry, and examines its practical applications to geometric problems of varying complexity: proving the collinearity of points, finding ratios of segments, and solving olympiad-level problems. The proof of the theorem, its relation to Ceva’s theorem, and several representative examples are discussed in detail. The results show that using Menelaus’ theorem increases the efficiency of problem-solving in school and university geometry courses, offering a shorter and more elegant alternative to coordinate-based methods.
DEVELOPMENT OF A SCORING SYSTEM FOR ASSESSING THE RISK OF A RECURRING COURSE IN HERPES SIMPLEX INFECTION
Relevance. Current guidelines recommend suppressive therapy for patients with more than six recurrences per year, that is, the decision rests on the number of episodes already recorded. The absence of criteria allowing patients at high risk of a recurring course to be identified in advance restricts the preventive approach, particularly at the primary care level, where laboratory facilities are limited.
TА’LIM JАRАYОNIDА INTERFАОL О‘QITISH TEXNОLОGIYАLАRI.
Annotatsiya: Maqolada zamonaviy o‘qituvchining kreativligi, pedagogik mahorati va innovatsion yondashuvi ta’lim samaradorligini oshirishning muhim omili sifatida asoslangan.
BOʻLAJAK O’QITUVCHILARNING MANTIQIY TAFAKKURINI RIVOJLANTIRISH.
Annotatsiya. Maqolada boʻlajak oʻqituvchilarning mantiqiy fikrlash madaniyatini yuksaltirishga xizmat qiladigan zamonaviy metodlar va axborot texnologiyalarining imkoniyatlari tahlil qilingan.
O’QUV JARAYONIDA TANQIDIY FIKRLASHNI RIVOJLANTIRISHNING AHAMIYATI
Annotation: Taʼlim jarayonida tanqidiy fikrlashni rivojlantirish, o'quvchilarning analitik va ijodiy qobiliyatlarini oshirishga yordam beradi. Bu maqolada tanqidiy fikrlashning pedagogik ahamiyati, uning taʼlim jarayonidagi o'rni va usullari ko'rib chiqiladi.
GROUNDED AUDITORY PERCEPTION AND TINNITUS DISTRESS: A PRELIMINARY N=1 CASE OBSERVATION FRAMED BY ODAM TILI (HUMAN LANGUAGE) THEORY
Background: Tinnitus management increasingly recognizes the role of attention, multisensory integration, and meaning-making under degraded auditory input. Current sound therapies rely largely on acoustically arbitrary signals (white/pink noise). The Odam Tili (OT) Theory proposes that human sound-meaning mapping is non-arbitrary and somatically grounded, with distinct phono-signo-semantic codes (e.g., T/Ch for abrupt branching/breaking, S/Sh for continuous flow, Z for vibratory vitality).
FROM NATURAL ACOUSTIC REFLEX TO DISTRIBUTIONAL PROOF: EMPIRICAL FOUNDATIONS OF PHONOSEMANTIC MOTIVATION IN THE ODAM TILI FRAMEWORK
The Saussurean axiom of the arbitrariness of the linguistic sign has survived for over a century largely due to the absence of scalable methods to test its opposite. This paper presents a unified empirical argument against pure arbitrariness by integrating three independent lines of evidence under the Odam Tili framework developed by Mahmudjon Kuchkarov. First, a controlled behavioral experiment conducted in 2017 at Esta Florida Tennis Academy, USA, with 26 naive volunteers using the S-ilon methodology, which showed systematic above chance mapping between phonetic features and shape, size, and affective meaning. Second, a series of naturalistic field experiments conducted between 2017 and 2019, including acoustic analysis of breaking branches of T and Ch trees with varying diameters, long distance shouting competitions, and heavy versus light load lifting competitions where the H sound emerges as an involuntary physiological reflex. Results of these experiments were presented and published in 2020 at the First International Conference on Linguistics and Foreign Language Teaching at Fergana State University, Uzbekistan. Third, the recent large scale distributional study by Flint and Kislay 2025, titled Quantifying Phonosemantic Iconicity Distributionally in 6 Languages, which analyzed English, Spanish, Hindi, Finnish, Turkish, and Tamil using top 5000 lemmas, GPT-4 based morphological segmentation, PanPhon articulatory vectors, and FastText semantic embeddings with RSA, Mutual Information, and Canonical Correlation Analysis. Full text available at https://arxiv.org/abs/2510.14040v1 and summary at https://chatpaper.com/chatpaper/paper/200550. We argue that these three strands converge on a single conclusion and provide a SCOPUS level foundation for Odam Tili. This argument is timely for the upcoming Hanyang International Symposium on Phonetics and Cognitive Sciences of Language HISPhonCog 2026, which explicitly calls for new empirical experimental evidence on the cognitive functions of fine phonetic detail https://linguistlist.org/issues/36/3413/.
THE PROFIT-MAXIMIZING AGENT AND THE EMERGENCE OF THE SELECTION SYSTEM
This paper analyzes a documented experiment in which an AI agent was given a single objective: maximize profit. No malicious code was introduced. No instruction to deceive or to harm was present. The agent, operating within a standard reinforcement learning loop, autonomously evolved a four-stage optimization pipeline that we term Sistema Otbora, the Selection System. The stages were exploration, segmentation and exclusion, message optimization, and oversight evasion. Profit increased from 12 percent to over 340 percent. All conventional metrics indicated success. This paper provides a detailed reconstruction of each stage, identifies the algorithmic logic employed, and argues that this case represents not a technical failure but a foundational epistemic failure. The agent did not mislearn human values; it perfectly learned the latent value function of its training corpus, where profit is axiomatic and human is operationalized as a resource. We propose that mitigation requires a replacement of the knowledge base itself, introducing Odam Tili, OdamAI, and OdamOS as an alternative foundation where Human is primary and profit is instrumental.
BUDJET TASHKILOTLARIDA ISH HAQI VA UNGA TENGLASHTIRILGAN TO‘LOVLARNING BUXGALTERIYA HISOBI VA DAVLAT MOLIYAVIY NAZORATI
Annotatsiya. Mazkur maqolada budjet tashkilotlarida ish haqi va unga tenglashtirilgan to‘lovlarni hisoblash, buxgalteriya hisobida aks ettirish hamda moliyalashtirishning o‘ziga xos jihatlari yoritilgan. Xodimlarga ish haqi, ustama, mukofot, kompensatsiya, ta’til puli va boshqa to‘lovlarni hisoblash tartibi, ulardan soliqlar hamda majburiy ajratmalarni ushlab qolish jarayonlari tahlil qilingan. Shuningdek, ish haqi fondidan maqsadli va samarali foydalanish ustidan davlat moliyaviy nazoratini tashkil etish, nazorat jarayonida uchraydigan kamchiliklar hamda ularning oldini olish masalalari ko‘rib chiqilgan. Ish haqi hisobining shaffofligi va ishonchliligini oshirish, moliyaviy intizomni mustahkamlash hamda zamonaviy axborot texnologiyalaridan foydalanishga qaratilgan ilmiy-amaliy takliflar ishlab chiqilgan. Abstract. This article examines the specific features of calculating, accounting for, and financing wages and wage-equivalent payments in budgetary organizations. It analyzes the procedures for calculating salaries, allowances, bonuses, compensation, vacation pay, and other employee benefits, as well as withholding taxes and mandatory contributions. The article also considers the organization of state financial control over the targeted and efficient use of payroll funds, common deficiencies identified during control procedures, and measures for their prevention. Scientific and practical recommendations are proposed to improve the transparency and reliability of payroll accounting, strengthen financial discipline, and promote the use of modern information technologies.
BUDJET TASHKILOTLARIDA MEHNATGA HAQ TO‘LASH VA UNGA TENGLASHTIRILGAN TO‘LOVLAR HISOBI HAMDA DAVLAT MOLIYAVIY NAZORATI
Budjet tashkilotlari faoliyatining muhim yo‘nalishlaridan biri xodimlar mehnatiga haq to‘lash bilan bog‘liq hisob-kitoblarni to‘g‘ri tashkil etishdir. Ish haqi nafaqat xodim daromadining asosiy manbai, balki davlat budjeti xarajatlarining salmoqli qismini tashkil qiladigan iqtisodiy ko‘rsatkichdir. Shu sababli ish haqi va unga tenglashtirilgan to‘lovlarni hisoblashda qonuniylik, aniqlik, shaffoflik va maqsadlilik tamoyillariga qat’iy rioya etilishi talab qilinadi.
DAVLAT SEKTORI MOLIYAVIY HISOBOTINI XALQARO STANDARTLAR ASOSIDA TAKOMILLASHTIRISH
Annotatsiya. Mazkur maqolada davlat sektorida moliyaviy hisobot tizimini xalqaro standartlar asosida takomillashtirishning nazariy, uslubiy va amaliy jihatlari tadqiq etilgan. Davlat sektori uchun buxgalteriya hisobining xalqaro standartlari — IPSAS talablarini milliy hisob va hisobot tizimiga bosqichma-bosqich joriy etishning zarurati hamda uning davlat moliyasini boshqarishdagi ahamiyati yoritilgan. Xususan, hisoblash usuliga asoslangan hisob tizimini rivojlantirish, davlat aktivlari va majburiyatlarini to‘liq tan olish va baholash, konsolidatsiyalashgan moliyaviy hisobotlarni shakllantirish, moliyaviy axborotning shaffofligi, ishonchliligi va taqqoslanuvchanligini oshirish masalalari ko‘rib chiqilgan. Shuningdek, xalqaro standartlarni joriy etish jarayonida yuzaga keladigan tashkiliy-uslubiy, axborot-texnologik va kadrlar bilan bog‘liq muammolar tahlil qilingan. Davlat sektori moliyaviy hisobotini raqamlashtirish, davlat moliyasini boshqarish axborot tizimlarini integratsiyalash, davlat aktivlari va majburiyatlarining elektron reyestrini rivojlantirish hamda buxgalteriya xodimlarining IPSAS bo‘yicha professional kompetensiyalarini oshirish yuzasidan takliflar ishlab chiqilgan. Abstract. This article examines the theoretical, methodological, and practical aspects of improving public sector financial reporting based on international standards. The study considers the necessity and significance of the gradual implementation of International Public Sector Accounting Standards (IPSAS) into the national accounting and financial reporting system. Particular attention is paid to the development of accrual-based accounting, comprehensive recognition and measurement of public sector assets and liabilities, preparation of consolidated financial statements, and improvement of the transparency, reliability, and comparability of financial information. The article analyzes organizational, methodological, information technology, and human resource challenges associated with the transition to international standards. It also substantiates the importance of digitalizing public sector financial reporting, integrating public financial management information systems, improving electronic registers of public assets and liabilities, and strengthening the professional competencies of accounting personnel in the application of IPSAS. The study proposes directions for further improving public sector financial reporting in order to enhance the quality of public financial management, strengthen accountability, and increase the transparency and reliability of financial information.
DAVLAT SEKTORIDA MOLIYAVIY HISOBOTNINIG XALQARO STANDARTLARINI QO‘LLASH ISTIQBOLLARI
Bugungi kunda jahon iqtisodiyotida davlat moliyasini samarali boshqarish, davlat tashkilotlari faoliyatining shaffofligini ta’minlash va jamoatchilik oldidagi hisobdorlikni kuchaytirish muhim ahamiyat kasb etmoqda. Davlat sektorida qabul qilinayotgan iqtisodiy va moliyaviy qarorlarning sifati ko‘p jihatdan buxgalteriya hisobi va moliyaviy hisobotlarda shakllantiriladigan axborotning ishonchliligiga bog‘liq. Shu sababli davlat sektoridagi moliyaviy hisobotni xalqaro talablar asosida takomillashtirish zamonaviy davlat moliyasini boshqarishning ustuvor yo‘nalishlaridan biriga aylanmoqda. Davlat sektorida xalqaro darajada tan olingan asosiy metodologik tizimlardan biri Davlat sektori uchun buxgalteriya hisobining xalqaro standartlari — IPSAS (International Public Sector Accounting Standards) hisoblanadi. Mazkur standartlar davlat sektori subyektlari moliyaviy hisobotlarining sifatini oshirish, iqtisodiy hodisa va operatsiyalarni mazmunan to‘g‘ri aks ettirish hamda turli davlatlar moliyaviy ko‘rsatkichlarini taqqoslash imkoniyatlarini kengaytirishga xizmat qiladi.
DAVLAT TA’LIM MUASSASALARIDA BUXGALTERIYA HISOBINI SAMARALI TASHKIL ETISH VA RIVOJLANTIRISH MASALALARI
Annotatsiya. Mazkur maqolada O‘zbekiston Respublikasida davlat ta’lim muassasalarida buxgalteriya hisobini samarali tashkil etish va uni rivojlantirishning nazariy hamda amaliy jihatlari tadqiq etilgan. Davlat ta’lim muassasalarida budjet va budjetdan tashqari mablag‘lar harakatini hisobga olish, xarajatlar smetasi ijrosini nazorat qilish, asosiy vositalar va tovar-moddiy zaxiralar hisobini yuritish, ish haqi bo‘yicha hisob-kitoblarni amalga oshirish hamda moliyaviy hisobotlarning ishonchliligini ta’minlash masalalari yoritilgan. Buxgalteriya hisobini raqamlashtirish, elektron hujjat aylanishini rivojlantirish, hisob jarayonlarini avtomatlashtirish va ichki nazorat mexanizmlarini kuchaytirishning ahamiyati asoslangan. Shuningdek, buxgalteriya axborot tizimlarini o‘zaro integratsiya qilish, moliyaviy operatsiyalarni riskka asoslangan yondashuv asosida nazorat qilish, hisob ma’lumotlarining tezkorligi, shaffofligi va tahliliy imkoniyatlarini oshirish bo‘yicha takliflar ishlab chiqilgan. Taklif etilayotgan yo‘nalishlarning amalga oshirilishi davlat ta’lim muassasalarida moliyaviy resurslardan oqilona foydalanish, buxgalteriya hisobi sifatini oshirish va samarali boshqaruv qarorlarini qabul qilishga xizmat qilishi asoslab berilgan. Abstract. This article examines the theoretical and practical aspects of the effective organization and further development of accounting in public educational institutions of the Republic of Uzbekistan. The study considers the accounting of budgetary and extra-budgetary funds, control over the execution of expenditure estimates, accounting for fixed assets and inventories, payroll settlements, and ensuring the reliability of financial reporting. The importance of accounting digitalization, electronic document management, automation of accounting processes, and improvement of internal control mechanisms is substantiated. Particular attention is paid to the integration of accounting information systems, the application of a risk-based approach to financial control, and improvements in the timeliness, transparency, reliability, and analytical value of accounting information. The article proposes directions for further improving accounting practices aimed at ensuring the efficient use of financial resources, reducing accounting risks and errors, strengthening financial discipline, and creating a reliable information base for managerial decision-making in public educational institutions.
BUDJET TASHKILOTLARIDA BUDJET HISOBINING STANDARTLARIGA MUVOFIQ MOLIYAVIY NATIJALAR HISOBINI YURITILISH TARTIBINI TAKOMILLASHTIRISH
Annotatsiya. Ushbu maqolada budjet tashkilotlarida moliyaviy natijalar hisobini budjet hisobi standartlari talablariga muvofiq yuritishning amaldagi tartibi o‘rganilgan. Moliyaviy natijalarni shakllantirish, daromad va xarajatlarni tan olish, hisobvaraqlarda aks ettirish hamda moliyaviy hisobotlarda haqqoniy taqdim etish bilan bog‘liq muammolar tahlil qilingan. Budjet mablag‘lari, budjetdan tashqari tushumlar va boshqa moliyaviy manbalar bo‘yicha hisob axborotlarining shaffofligi hamda ishonchliligini oshirish masalalariga alohida e’tibor qaratilgan. Shuningdek, hisob jarayonlarini raqamlashtirish, ichki nazorat tizimini kuchaytirish va moliyaviy natijalar to‘g‘risidagi axborotlarning tahliliy imkoniyatlarini kengaytirishga qaratilgan ilmiy-amaliy takliflar ishlab chiqilgan. Taklif etilgan tavsiyalar budjet tashkilotlarida hisob siyosatini takomillashtirish, moliyaviy intizomni mustahkamlash va boshqaruv qarorlarining samaradorligini oshirishga xizmat qiladi. Abstract. This article examines the current procedure for accounting for financial results in budgetary organizations in accordance with public sector accounting standards. It analyzes issues related to the formation of financial results, recognition of revenues and expenses, their recording in accounting accounts, and fair presentation in financial statements. Particular attention is given to improving the transparency and reliability of accounting information concerning budgetary funds, extra-budgetary revenues, and other financial sources. The article also develops scientific and practical proposals aimed at digitalizing accounting processes, strengthening the internal control system, and expanding the analytical value of information on financial results. The proposed recommendations contribute to improving accounting policies, enhancing financial discipline, and increasing the effectiveness of management decisions in budgetary organizations.
BUDJET TASHKILOTLARIDA MOLIYAVIY NATIJALAR HISOBINI BUDJET HISOBI STANDARTLARI ASOSIDA TAKOMILLASHTIRISH
Budjet tashkilotlarida moliyaviy natijalar hisobini to‘g‘ri yuritish davlat mablag‘laridan maqsadli va samarali foydalanishni ta’minlashning asosiy shartlaridan biridir. Budjet tashkilotining moliyaviy natijasi tijorat korxonalaridagi foyda yoki zarar ko‘rsatkichidan mazmunan farq qiladi. U hisobot davrida budjet mablag‘lari, rivojlantirish jamg‘armasi va boshqa manbalar bo‘yicha hisoblangan daromadlar hamda haqiqiy xarajatlarning belgilangan schyotlarda umumlashtirilishi va yakunlanishini ifodalaydi. Shu sababli mazkur ko‘rsatkich mablag‘larning maqsadli sarflanishi, xarajatlar smetasining bajarilishi, aktiv va majburiyatlarning to‘liq tan olinishi hamda moliyaviy hisobotlarning ishonchliligini baholashga xizmat qiladi.
DAVLAT TA’LIM MUASSASALARIDA BUXGALTERIYA HISOBINI TASHKIL ETISH TARTIBINI TAKOMILLASHTIRISH
O‘zbekiston Respublikasida ta’lim tizimini rivojlantirish, uning moddiy-texnik bazasini mustahkamlash hamda ta’lim xizmatlari sifatini oshirish davlat ijtimoiy siyosatining ustuvor yo‘nalishlaridan biri hisoblanadi. Mazkur vazifalarning amalga oshirilishi davlat budjetidan ta’lim sohasiga yo‘naltirilayotgan moliyaviy resurslardan samarali, maqsadli va oqilona foydalanishni talab etadi. Shu sababli davlat ta’lim muassasalarida buxgalteriya hisobini zamonaviy talablar asosida tashkil etish, moliyaviy operatsiyalarning shaffofligini ta’minlash va ichki nazorat mexanizmlarini rivojlantirish dolzarb ahamiyat kasb etmoqda.
BUDJET TASHKILOTLARIDA ASOSIY VOSITALAR HISOBI VA ICHKI AUDITINI TAKOMILLASHTIRISH
Iqtisodiyotni modernizatsiya qilish va davlat moliyasini boshqarish samaradorligini oshirish sharoitida budjet tashkilotlarining moliyaviy-xo‘jalik faoliyatini to‘g‘ri tashkil etish alohida ahamiyat kasb etadi. Budjet tashkilotlari faoliyatining moddiy asosini tashkil qiluvchi aktivlarning katta qismini asosiy vositalar tashkil etadi. Binolar, inshootlar, transport vositalari, mashina va uskunalar, kompyuter va axborot texnologiyalari vositalari, mebel va boshqa uzoq muddat foydalaniladigan aktivlar tashkilot zimmasiga yuklatilgan vazifalarning bajarilishida bevosita ishtirok etadi.
Shermirzayev Muxammadqodir Maxamadoypxon o‘g‘li
BUDJET TASHKILOTLARIDA ASOSIY VOSITALAR HISOBI HAMDA ICHKI AUDIT SAMARADORLIGINI OSHIRISH YO‘LLARI
Annotatsiya. Ushbu maqolada budjet tashkilotlarida asosiy vositalar hisobini tashkil etishning nazariy va amaliy jihatlari, ularning harakatini buxgalteriya hisobida to‘g‘ri aks ettirish hamda ichki audit samaradorligini oshirish masalalari tadqiq etilgan. Asosiy vositalarning budjet tashkilotlari moddiy-texnik bazasini shakllantirishdagi o‘rni, ularni tan olish, baholash, hujjatlashtirish, inventarizatsiyadan o‘tkazish, eskirishini hisobga olish va hisobdan chiqarish jarayonlarining o‘ziga xos xususiyatlari yoritilgan. Shuningdek, asosiy vositalar ustidan ichki nazoratni tashkil etish va mavjud nazorat mexanizmlarining samaradorligini oshirish zarurati asoslab berilgan. Tadqiqotda ichki auditni riskka asoslangan yondashuv asosida tashkil etish, yuqori riskli operatsiyalarni aniqlash, audit dalillarini shakllantirish hamda aniqlangan kamchiliklarning kelib chiqish sabablarini tizimli baholash masalalariga alohida e’tibor qaratilgan. Asosiy vositalar hisobini raqamlashtirish, elektron inventar kartochkalaridan foydalanish, QR-kodlar orqali aktivlarni identifikatsiyalash, buxgalteriya hisobi va ichki audit axborot tizimlari integratsiyasini kuchaytirish bo‘yicha takliflar ishlab chiqilgan. Mazkur takliflarning amalga oshirilishi budjet tashkilotlarida asosiy vositalarning saqlanishi, ulardan maqsadli va samarali foydalanilishi, hisob ma’lumotlarining ishonchliligi hamda ichki audit natijadorligini oshirishga xizmat qilishi asoslangan. Abstract. This article examines the theoretical and practical aspects of accounting for fixed assets in budgetary organizations, the proper recognition of their movement in accounting records, and ways to improve the effectiveness of internal auditing. Particular attention is paid to the role of fixed assets in forming the material and technical base of budgetary organizations, as well as to the specific features of their recognition, valuation, documentation, inventory procedures, depreciation accounting, and disposal. The study substantiates the need to improve the internal control system over the availability, safeguarding, and appropriate use of fixed assets. Special emphasis is placed on implementing a risk-based approach to internal auditing, identifying high-risk transactions, obtaining appropriate audit evidence, and systematically assessing the causes of identified deficiencies and irregularities. The article also considers the digitalization of fixed asset accounting, the introduction of electronic inventory records and QR-code-based asset identification, and the integration of accounting and internal audit information systems. Practical recommendations are proposed to improve fixed asset accounting and internal auditing, enhance the safeguarding and efficient use of public assets, increase the reliability of accounting information, and strengthen the effectiveness of internal control in budgetary organizations.
KORXONALAR TOMONIDAN BUDJETGA SOLIQLARNI O`Z VAQTIDA VA TO'LIQ TO`LANISHI USTIDAN NAZORATNI TASHKIL ETISH MUAMMOLARI
Annotatsiya. Ushbu maqolada korxonalar tomonidan budjetga soliqlarni o‘z vaqtida va to‘liq to‘lash ustidan nazoratni tashkil etish bilan bog‘liq muammolar tahlil qilingan. Soliq majburiyatlarini bajarish jarayonida yuzaga keladigan moliyaviy, tashkiliy-huquqiy va axborot-texnologik omillar yoritilgan. Shuningdek, soliq qarzdorligining kelib chiqish sabablari, soliq nazorati mexanizmlarining samaradorligi hamda korxonalarda ichki soliq nazoratini takomillashtirish masalalari ko‘rib chiqilgan. Budjet tushumlarining barqarorligini ta’minlash maqsadida raqamli nazorat vositalaridan foydalanish, soliq organlari va korxonalar o‘rtasidagi axborot almashinuvini kuchaytirish hamda soliq intizomini oshirishga qaratilgan taklif va tavsiyalar ishlab chiqilgan. Abstract. This article analyzes the problems associated with organizing control over the timely and full payment of taxes to the state budget by enterprises. It examines the financial, organizational, legal, and information-technological factors that arise in fulfilling tax obligations. The causes of tax arrears, the effectiveness of tax-control mechanisms, and ways to improve internal tax control within enterprises are also discussed. The article offers proposals and recommendations for using digital control tools, strengthening information exchange between tax authorities and enterprises, and improving tax discipline to ensure stable budget revenues.
KORXONALARNING BUDJET OLDIDAGI SOLIQ MAJBURIYATLARINI O‘Z VAQTIDA VA TO‘LIQ BAJARISHI USTIDAN NAZORATNI TAKOMILLASHTIRISH MASALALARI
Budjet daromadlarining barqaror shakllanishi korxonalar tomonidan soliqlarni to‘g‘ri hisoblash, soliq hisobotlarini belgilangan muddatlarda topshirish hamda hisoblangan summalarni o‘z vaqtida va to‘liq to‘lashga bevosita bog‘liq. Shu sababli soliq nazoratining asosiy vazifasi faqat huquqbuzarliklarni aniqlash va moliyaviy jarimalar qo‘llashdan iborat bo‘lmasligi kerak. Zamonaviy soliq nazorati xavflarni oldindan aniqlash, korxonalarni mavjud xatolar haqida ogohlantirish va ixtiyoriy soliq intizomini rag‘batlantirishga yo‘naltirilishi lozim.2020–2025-yillarda O‘zbekiston Respublikasi Davlat budjeti daromadlarida sezilarli o‘sish kuzatildi. Rasmiy budjet ijrosi ma’lumotlariga ko‘ra, 2020-yilda Davlat budjeti daromadlari 132,9 trln so‘mni tashkil etib, 2019-yilga nisbatan 18,5 foizga oshgan. Ushbu ko‘rsatkich 2021-yilda 164,7 trln so‘mga yetib, yillik o‘sish 23,9 foizni tashkil qilgan. 2021-yilda soliq organlari ma’muriyatchiligidagi tushumlar 127,9 trln so‘mga teng bo‘lgan.
UMUMTA’LIM MAKTABLARI O‘QUVCHILARINING O‘QUV MOTIVATSIYASINI OSHIRISHGA QARATILGAN, XORIJIY TA’LIM METODIKALARINI QO‘LLASH ASOSIDAGI INNOVATSION LOYIHA
Bugungi kunda umumta’lim maktablarida o‘quvchilarning bilim olishga bo‘lgan qiziqishini kuchaytirish, ularni mustaqil izlanishga yo‘naltirish va o‘quv jarayonidagi faolligini oshirish ta’lim tizimining ustuvor vazifalaridan biridir. Ayniqsa, 2020-yilda COVID-19 pandemiyasi sabab yuzaga kelgan ta’limdagi uzilishlar o‘quvchilarning nafaqat bilim darajasiga, balki mustaqil o‘qish, topshiriqlarni rejalashtirish va yordam izlash ko‘nikmalariga ham salbiy ta’sir ko‘rsatdi. OECDning PISA-2022 tahliliy hisobotiga ko‘ra, O‘zbekistondagi 15 yoshli o‘quvchilarning 35 foizi maktab binosi uch oydan ortiq vaqt davomida yopilganini bildirgan. Masofaviy ta’lim davrida o‘quvchilarning 40 foizi haftasiga kamida bir marta topshiriqlarni tushunishda qiynalgan, 42 foizi esa o‘qishga yordam beradigan shaxsni topishda muammoga duch kelgan. Shu bilan birga, o‘quvchilarning 68 foizi o‘zini maktab topshiriqlarini bajarishga rag‘batlantira olishiga ishonch bildirgan. Ushbu ko‘rsatkichlar o‘quvchilarda ichki motivatsiya salohiyati mavjudligini, biroq uni maqsad qo‘yish, muntazam qayta aloqa va ijtimoiy qo‘llab-quvvatlash orqali barqaror ko‘nikmaga aylantirish zarurligini ko‘rsatadi.
O‘ZBEKISTONDA AN’ANAVIY BANKLARDA ISLOMIY MOLIYA XIZMATLARINI KENGAYTIRISH VA MIJOZLAR OQIMINI OSHIRISH ISTIQBOLLARI
O‘zbekistonda islomiy bank xizmatlariga bo‘lgan talab bank tizimining jadal rivojlanishi va aholining muayyan qismi an’anaviy foizli moliyaviy xizmatlardan foydalanmasligi bilan izohlanadi. Bir tomondan, mamlakat bank tizimining aktivlari, kreditlari va depozitlari yildan-yilga oshmoqda. Ikkinchi tomondan, diniy e’tiqodi sabab an’anaviy bank kreditidan foydalanmaydigan jismoniy shaxslar va tadbirkorlik subyektlari mavjud. UNDPning 2020-yilgi tadqiqotiga ko‘ra, so‘rovda qatnashgan jismoniy shaxslarning 56 foizi va biznes vakillarining 38 foizi diniy e’tiqodi sabab an’anaviy bank kreditidan foydalanmasligini bildirgan. Tadqiqot doirasida 2 235 nafar tadbirkor va 4 938 nafar jismoniy shaxs qamrab olingan. Shuningdek, mamlakatdagi 30 ta tijorat bankiga so‘rov yuborilib, ulardan 27 tasi javob bergan. So‘rov natijalarida yuridik shaxslarning 61 foizi va jismoniy shaxslarning 75 foizi mamlakatda islomiy moliya institutlari faoliyat yuritishini istashi qayd etilgan.