Journal of Multidisciplinary Sciences and Innovations
type: channel
description: The Journal of Multidisciplinary Sciences and Innovations is a leading, open-access, peer-reviewed academic journal dedicated to fostering interdisciplinary research and innovation across a wide range of disciplines. Our mission is to provide a platform for researchers, scholars, and practitioners to share their cutting-edge work and contribute to solving global challenges through the integration of knowledge from fields such as science, technology, engineering, social sciences, humanities, and more.
publisher: German International Journals
language: en
publication name: Journal of Multidisciplinary Sciences and Innovations
issn: 2751-4390
copyright: Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.
items: HE CAUSES AND TREATMENT OF MYOPIA IN CHILDREN
items: STUDYING THE IMPACT OF INTERACTIVE AND TRADITIONAL METHODS ON STUDENTS’ SPEECH COMPETENCE BASED ON QUANTITATIVE ANALYSIS
items: THE IMPACT OF THE DIGITAL ENVIRONMENT ON HUMAN PSYCHOLOGY: THE RELATIONSHIP BETWEEN SOCIAL NETWORKS AND MENTAL HEALTH
items: ARRAYS IN PYTHON PROGRAMMING
items: METHODS FOR PREVENTING GRAMMATICAL AND PUNCTUATION ERRORS IN PRIMARY EDUCATION
items: GEOLOGICAL AND TECHNOLOGICAL PROBLEMS OF GAS FIELDS IN THE USTYURT REGION AND WAYS TO ELIMINATE THEM THROUGH INNOVATIVE SOLUTIONS
items: SOCIO-ANTHROPOLOGICAL FEATURES OF LEGAL THOUGHT: A SOCIO-PHILOSOPHICAL ANALYSIS
items: PHILOSOPHICAL ANALYSIS OF MANIPULATION: ONTOLOGY, EPISTEMOLOGY AND ETHICS OF COVERT COERCION
items: PRACTICAL APPLICATION OF VARIABLE FREQUENCY DRIVES IN PUMPING INFRASTRUCTURE
items: CLINICAL, NEUROLOGICAL, AND NEUROPSYCHOLOGICAL ASPECTS OF THE DEVELOPMENT OF MINIMAL BRAIN DYSFUNCTION IN CHILDREN
items: THE NATURE OF HUMAN CONSCIOUSNESS IN RELATION TO THE DEVELOPMENT OF ARTIFICIAL INTELLIGENCE
items: THE ROLE OF DIGITALIZATION IN ENHANCING THE EFFICIENCY OF TAX POLICY
items: THE IMPORTANCE OF CORPORATE INCOME TAX IN DEVELOPED COUNTRIES AND ITS IMPACT ON ECONOMIC DEVELOPMENT
items: PRIORITY DIRECTIONS FOR MODERNIZING THE TAX SYSTEM IN UZBEKISTAN
items: MECHANISMS FOR ENSURING THE PRINCIPLE OF EQUITY IN THE TAXATION SYSTEM
items: THE SYSTEM OF FINANCIAL ANALYSIS IN THE PROCESS OF ASSESSING THE EFFECTIVENESS THE EFFECTIVENESS OF THE ENTERPRISE
items: THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESSES
items: PROFIT TAX AND ITS IMPACT ON CORPORATE FINANCIAL AND ECONOMIC ACTIVITIES
items: PECULIARITIES OF TAXATION FOR TRADE AND PUBLIC CATERING ENTERPRISES
items: NATIONAL TAXES LEVIED ON LEGAL ENTITIES AND THEIR PECULIARITIES
items: MECHANISM OF IMPLEMENTATION OF NATIONAL TAXES IN THE REPUBLIC OF UZBEKISTAN
items: THE INFLUENCE OF ARTIFICIAL INTELLIGENCE ON EDUCATION AND YOUTH DEVELOPMENT
items: EXPLОRING THE IMPАCTS ОF FLIPPED CLАSSRООM MОDEL ОN STUDENTS' CRITICАL THINKING SKILLS
items: LAWS OF FORMATION OF CLINICAL TERMS IN LATIN
items: THE ROLE OF BEHAVIORAL AND METABOLIC FACTORS IN THE DEVELOPMENT OF ADAPTIVE DISORDERS IN WOMEN DURING MENOPAUSE
items: THE ROLE OF ORAL HYGIENE IN GENERAL HEALTH
items: KNOWLEDGE AND READINESS OF PRESCHOOL TEACHERS TO WORK WITH CHILDREN TAKING INTO ACCOUNT THEIR PSYCHOPHYSIOLOGICAL CHARACTERISTICS IN AN INCLUSIVE EDUCATIONAL ENVIRONMENT
items: DIRECTIONS OF ANTI-CRISIS POLICY AND ENSURING MACROECONOMIC BALANCE OF THE COUNTRIES OF THE WORLD
items: INTUSSUSCEPTION: ETIOLOGY, CLINICAL FEATURES, DIAGNOSIS, AND MANAGEMENT
items: CONTENT AND PEDAGOGICAL FOUNDATIONS OF DEVELOPING METHODOLOGICAL COMPETENCE IN EDUCATORS OF PRESCHOOL EDUCATIONAL ORGANIZATIONS

HE CAUSES AND TREATMENT OF MYOPIA IN CHILDREN
type: item
description: This scientific article is dedicated to comprehensively covering the etiology, pathogenesis, clinical manifestations, and modern approaches to the treatment and prevention of myopia (nearsightedness) in children. Myopia is one of the most common refractive errors in childhood, characterized by the focusing of an image in front of the retina due to the elongation of the anterior-posterior axis of the eyeball or an increase in the eye's optical refractive power beyond the norm. The article analyzes the main factors influencing the development of myopia—hereditary predisposition, biological factors during the prenatal and postnatal periods, prolonged close-up work, excessive use of digital technologies, poorly lit environments, lack of physical activity, and non-compliance with visual hygiene—based on scientific sources. It also highlights the pathological changes that occur in the fundus in progressive forms of myopia and their negative impact on visual acuity. The abstract emphasizes the importance of early detection of myopia and the necessity of regular ophthalmological screening in preschool and school-aged children. The significance of examination methods such as refractometry, visometry, and ophthalmoscopy in the diagnostic process is indicated. The role of optical correction using individually selected glasses and contact lenses, instrumental physiotherapeutic procedures, eye muscle strengthening exercises, pharmacological agents, and surgical interventions in severe and complicated cases are analyzed as treatment and control measures. Furthermore, the article pays special attention to complex prophylactic measures aimed at preventing myopia—normalizing visual load, maintaining the correct distance during reading and writing, increasing active outdoor movement, fostering a healthy lifestyle, and increasing the responsibility of parents and educators. The research results have significant scientific and practical importance in reducing the prevalence of myopia i…
subject: Articles
  topic: section
subject:
  topic: keywords
  value: myopia in children, nearsightedness, refractive errors, eye diseases, ophthalmology, pediatric ophthalmology, etiology of myopia, pathogenesis of myopia, hereditary predisposition, visual analyzer, elongation of the eyeball, retina, refractive power, progressive myopia, fundus changes, visual acuity, early diagnosis, ophthalmological screening, visometry, refractometry, ophthalmoscopy, optical correction, glasses, contact lenses, instrumental treatment, physiotherapeutic procedures, eye exercises, pharmacological treatment.
creator: Xakimjonova Iroda Dilmurod kizi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2048
ending page: 2051
doi: 10.55640/

STUDYING THE IMPACT OF INTERACTIVE AND TRADITIONAL METHODS ON STUDENTS’ SPEECH COMPETENCE BASED ON QUANTITATIVE ANALYSIS
type: item
description: This article examines the impact of interactive and traditional teaching methods on students’ speech competence in general education schools using quantitative analysis. Experimental and control groups were formed in the study, and students’ oral and written speech skills were analyzed using tests, assessment criteria, and statistical methods. The results showed that students in the group taught with interactive methods demonstrated significantly higher levels of speech competence.
subject: Articles
  topic: section
subject: Interactive methods, traditional methods, speech competence, quantitative analysis, educational effectiveness, pedagogical experience.
  topic: keywords
creator: Yusupova Shohsanam
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2044
ending page: 2047
doi: 10.55640/

THE IMPACT OF THE DIGITAL ENVIRONMENT ON HUMAN PSYCHOLOGY: THE RELATIONSHIP BETWEEN SOCIAL NETWORKS AND MENTAL HEALTH
type: item
description: This article analyzes the impact of the digital environment, in particular, social networks, on the human psyche from a scientific, theoretical and practical perspective. The positive and negative aspects of using social networks, their factors affecting mental health, aspects related to stress, anxiety, depression, and self-esteem are studied. The study used modern scientific sources, questionnaires and statistical methods. Based on the results obtained, scientific and practical recommendations were developed on the rational use of digital technologies.
subject: Articles
  topic: section
subject: digital environment, social networks, mental health, stress, depression, psychological well-being, Internet addiction.
  topic: keywords
creator: Munojat Madaminovna Boltaboyeva
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2039
ending page: 2043
doi: 10.55640/

ARRAYS IN PYTHON PROGRAMMING
type: item
description: This article presents a comprehensive overview of arrays in Python programming, their structure, functionality, and practical applications. Arrays play a vital role in data processing, scientific computing, machine learning, and software development. Python provides several ways to work with arrays, including built-in lists and specialized libraries such as NumPy, which significantly enhance performance and flexibility. The study highlights the importance of arrays in organizing data efficiently, improving computational speed, and simplifying complex operations. The results demonstrate that a proper understanding of arrays is essential for developing efficient and scalable Python applications.
subject: Articles
  topic: section
subject: Python, arrays, lists, NumPy, data structures, programming, data processing.
  topic: keywords
creator: Fathiddinov Saidma‘ruf Lazizxo‘ja ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2037
ending page: 2038
doi: 10.55640/

METHODS FOR PREVENTING GRAMMATICAL AND PUNCTUATION ERRORS IN PRIMARY EDUCATION
type: item
description: This study examines effective methods for preventing grammatical and punctuation errors in primary education. The research is based on pedagogical, linguistic, and psychological approaches to language learning and focuses on the development of grammatical accuracy and punctuation awareness in young learners. The paper analyzes evidence-based strategies such as contextualized grammar instruction, scaffolded learning, formative assessment, metalinguistic awareness, reading-based learning, and the integration of educational technologies. Special attention is given to the role of teachers’ professional competence and supportive learning environments in reducing persistent language errors. The findings suggest that preventing grammatical and punctuation errors requires a systematic and learner-centered approach that integrates grammar and punctuation into meaningful communication. The study contributes to improving literacy instruction and enhancing the quality of written language in primary education.
subject: Articles
  topic: section
subject: primary education, grammar instruction, punctuation skills, error prevention, literacy development, language awareness
  topic: keywords
creator: Hojiyeva Nasiba Bahodirovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2032
ending page: 2036
doi: 10.55640/

GEOLOGICAL AND TECHNOLOGICAL PROBLEMS OF GAS FIELDS IN THE USTYURT REGION AND WAYS TO ELIMINATE THEM THROUGH INNOVATIVE SOLUTIONS
type: item
description: The article analyzes the geological and technological problems of gas fields in the Ustyurt region, as well as ways to overcome them using innovative technologies. The main objective of the study is to identify the geological features of hydrocarbon reservoirs in the Ustyurt Plateau, determine the technical and technological challenges encountered during the extraction process, and develop effective solutions using modern digital technologies. The paper provides precise numerical data on the geological structure of the Ustyurt Plateau, hydrocarbon formation processes, and the physical-geological parameters of reservoir layers. According to the research findings, reservoir pressure ranges from 28 to 36 MPa, temperature from 65 to 90°C, while porosity varies between 8% and 15%. The main issues observed in the gas fields include reservoir heterogeneity, fracturing, seismogeological activity, pressure decline, and technological losses during gas purification (3.5-4.2%). It has been proven that these factors reduce extraction efficiency by up to 15-20%. As innovative approaches to solve these problems, the study proposes the implementation of 3D and 4D seismic modeling, the “Smart Field” (digital field) concept, IoT (Internet of Things) sensors, and AI-based monitoring systems. According to pilot tests conducted in Ustyurt fields in 2022-2024, production efficiency increased by 18-20%, energy savings by 11-13%, while emergency incidents decreased by up to 40%.[1] In addition, the application of environmentally safe technologies makes it possible to reduce CO₂ emissions from 150,000 tons to 100,000 tons per year and decrease water consumption by 2.5 times. Based on the research results, the article proposes an integrated digital management model for the Ustyurt region, which aims to enhance gas production efficiency, minimize technological losses, and ensure environmental sustainability.
subject: Articles
  topic: section
subject:
  topic: keywords
  value: Ustyurt region, gas fields, geological structure, hydrocarbon reserves, technological problems, 3D and 4D seismic modeling, Smart Field, IoT technologies, artificial intelligence, digital field, environmental safety, gas production efficiency, innovative technologies, energy modernization, digital economy.
creator: Yaminov Feruzjon Fayzullo ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2024
ending page: 2031
doi: 10.55640/

SOCIO-ANTHROPOLOGICAL FEATURES OF LEGAL THOUGHT: A SOCIO-PHILOSOPHICAL ANALYSIS
type: item
description: This article examines legal thought through the lens of social anthropology, shifting the focus from formal dogmas and institutions to the processes of creation, legitimation, and functioning of law within specific human communities. The aim of the work is to reveal law as a cultural phenomenon, embedded in social practices, belief systems, and structures of everyday life. The evolution of legal thought is analyzed, from the indivisible unity of myth, custom, and morality in archaic societies to the complex interaction of official law and folk normative orders in modern pluralistic systems. It is concluded that the socio-anthropological approach reveals the multiplicity and contextuality of legal systems, their deep connection with collective identity, and offers tools for analyzing problems of integration and justice in multicultural societies.
subject: Articles
  topic: section
subject: legal anthropology, customary law, legal pluralism, normative system, legitimacy, social order, culture, symbolic capital.
  topic: keywords
creator: Abdullayeva Surayyo
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2021
ending page: 2023
doi: 10.55640/

PHILOSOPHICAL ANALYSIS OF MANIPULATION: ONTOLOGY, EPISTEMOLOGY AND ETHICS OF COVERT COERCION
type: item
description: This article undertakes a comprehensive philosophical analysis of the phenomenon of manipulation, moving beyond its narrow psychological interpretation. Manipulation is considered as a fundamental mode of human communication and social interaction, rooted in the structures of consciousness, power, and knowledge. The aim of the research is to reveal the essential (ontological) characteristics of manipulation, the mechanisms of its impact on an individual's cognitive (epistemological) capacities, and its normative (ethical) status. It is argued that manipulation represents not merely a technique of deception, but a form of symbolic violence based on the exploitation of a priori trust, autonomy, and human rationality. As a theoretical foundation, the concepts of existential analytics, critical theory, the philosophy of dialogue, and modern theories of communicative action are utilized.
subject: Articles
  topic: section
subject: manipulation, covert coercion, autonomy, authenticity, symbolic violence, communicative rationality, alienation, responsibility, power-knowledge.
  topic: keywords
creator: Rustamova Madina
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2018
ending page: 2020
doi: 10.55640/

PRACTICAL APPLICATION OF VARIABLE FREQUENCY DRIVES IN PUMPING INFRASTRUCTURE
type: item
description: The article presents a methodology for a feasibility study for the use of a frequency-controlled electric drive in pumping units. A method for calculating the use of a frequency-controlled electric drive in pumping units is given and it is proved that the application makes it possible to use large pumping units in the low flow mode and, therefore, reduce their total number. The problem of determining the technical and economic indicators of pumps of the D series is also considered and it is shown that the linear dimensions of pumping units grow much more slowly than their power and flow. An expression was cited for determining the relative linear dimensions of the compared aggregates. For pumping units of the D series, a regularity was established that the linear dimensions of the enlarged unit, compared with the base unit, increase to a lesser extent than its flow increases. The results of the calculation of the relative parameters of pumps of the D series, the pump unit equipped with the D320-70 pump are presented. Due to the equipment of pumping units with a frequency-controlled drive, a decrease in the number of units at pumping stations does not reduce the operational possibilities for changing their operating modes caused by changes in water consumption. Thus, the use of a frequency-controlled electric drive under certain conditions not only does not increase capital investments, but also reduces them somewhat. Calculations have shown that the use of a frequency-controlled electric drive in combination with an increase in unit power, depending on the purpose of the station and other specific conditions, can reduce the reduced costs by 20–50%. The sequence of the feasibility study for the use of a frequency-controlled electric drive in pumping units is given. It has been proved that, in a pumping unit, the creation of an energy-saving ACS based on the use of a frequency-controlled electric drive pays off in a fairly reasonable time, even without taking into acc…
subject: Articles
  topic: section
subject: Pressure, pump, capital expenditures, reduced costs, payback, variable frequency drive
  topic: keywords
creator: Khafizov Islom Ikramovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2009
ending page: 2017
doi: 10.55640/

CLINICAL, NEUROLOGICAL, AND NEUROPSYCHOLOGICAL ASPECTS OF THE DEVELOPMENT OF MINIMAL BRAIN DYSFUNCTION IN CHILDREN
type: item
description: Minimal brain dysfunction (MBD) is a common neurodevelopmental condition in children, characterized by subtle neurological abnormalities and pronounced cognitive, behavioral, and emotional disturbances. Although structural brain lesions are usually absent, functional impairments significantly affect learning abilities, attention regulation, and psychosocial adaptation. Early identification of clinical and neuropsychological features is essential for effective intervention.This article aims to analyze the clinical, neurological, and neuropsychological aspects of the development of minimal brain dysfunction in children, with emphasis on diagnostic characteristics and functional outcomes.A narrative analytical review of scientific literature was conducted. Peer-reviewed clinical and neuropsychological studies focusing on minimal brain dysfunction in pediatric populations were analyzed. Particular attention was given to etiological factors, neurological signs, cognitive deficits, and behavioral manifestations associated with MBD.The analysis demonstrated that children with minimal brain dysfunction commonly exhibit attention deficits, executive dysfunction, learning difficulties, and emotional instability. Neurological examination typically reveals mild, non-specific signs such as impaired motor coordination and reflex asymmetry. Neuropsychological assessment identifies deficits in working memory, processing speed, and visuospatial functions. These impairments are closely associated with academic underachievement and social maladaptation.Minimal brain dysfunction represents a multifactorial condition involving interconnected clinical, neurological, and neuropsychological disturbances. Comprehensive assessment combining neurological and neuropsychological evaluation is crucial for early diagnosis. Multidisciplinary intervention strategies are essential to improve cognitive development, academic performance, and long-term psychosocial outcomes in affected children.
subject: Articles
  topic: section
subject: minimal brain dysfunction, children, neurodevelopmental disorders, clinical neurology, neuropsychology, cognitive impairment
  topic: keywords
creator: Sapiohunov Shohrukhbek Uktamjon ugli, Matmurodov Rustambek Jumanazarovich, Arzikulov Abdurayim Shamsievich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2005
ending page: 2008
doi: 10.55640/

THE NATURE OF HUMAN CONSCIOUSNESS IN RELATION TO THE DEVELOPMENT OF ARTIFICIAL INTELLIGENCE
type: item
description: The rapid development of artificial intelligence has revived longstanding philosophical debates about the nature of human consciousness. As intelligent systems increasingly perform tasks traditionally associated with human cognition, questions arise regarding whether machines can possess consciousness or merely simulate intelligent behavior. This article examines the philosophical concept of human consciousness and analyzes its relationship to the development of artificial intelligence. By comparing biological consciousness with computational intelligence, the study highlights fundamental differences between human subjective experience and machine-based information processing. The paper argues that while artificial intelligence can replicate certain cognitive functions, human consciousness remains a unique phenomenon rooted in subjective awareness and lived experience.
subject: Articles
  topic: section
subject: Human consciousness, artificial intelligence, philosophy of mind, cognition, subjective experience, machine intelligence
  topic: keywords
creator: Yasmin B.L.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 2001
ending page: 2004
doi: 10.55640/

THE ROLE OF DIGITALIZATION IN ENHANCING THE EFFICIENCY OF TAX POLICY
type: item
description: This study explores the role of digitalization in enhancing the efficiency of tax policy. It examines how digital tools and technologies, such as electronic filing, automated reporting, and data analytics, contribute to improving tax compliance, reducing administrative costs, and increasing transparency. The research highlights international best practices and evaluates the current state of digitalization in Uzbekistan’s tax system. Recommendations are provided for further development of digital infrastructure to optimize tax policy, support fiscal efficiency, and promote sustainable economic growth.
subject: Articles
  topic: section
subject: Digitalization, Tax Policy, Tax Efficiency, Electronic Filing, Automation, Transparency, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Akobir Samsiyev
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1998
ending page: 2000
doi: 10.55640/

THE IMPORTANCE OF CORPORATE INCOME TAX IN DEVELOPED COUNTRIES AND ITS IMPACT ON ECONOMIC DEVELOPMENT
type: item
description: This study examines the significance of corporate income tax in developed countries and its role in promoting economic development. It analyzes how corporate income taxation affects business investment, resource allocation, profitability, and fiscal revenue. The research explores the balance between tax rates and economic incentives, highlighting strategies used by advanced economies to optimize corporate tax policy while encouraging growth. By reviewing international legislation, economic data, and case studies, the study provides recommendations for effective corporate income tax policy to stimulate investment, enhance compliance, and support sustainable economic development.
subject: Articles
  topic: section
subject: Corporate Income Tax, Economic Development, Tax Policy, Investment, Business Profitability, Fiscal Revenue, Developed Countries
  topic: keywords
creator: Alijon Turayev
creator: Behruz Xolmahmatov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1995
ending page: 1997
doi: 10.55640/

PRIORITY DIRECTIONS FOR MODERNIZING THE TAX SYSTEM IN UZBEKISTAN
type: item
description: This study examines the priority directions for modernizing the tax system in Uzbekistan, focusing on improving efficiency, transparency, and compliance. It analyzes the structural and procedural aspects of the current tax system and identifies areas requiring reform. The research considers international best practices, digitalization of tax administration, simplification of procedures, and targeted incentives for businesses. Recommendations are provided to enhance fiscal performance, reduce administrative burdens, and ensure sustainable economic development.
subject: Articles
  topic: section
subject: Tax System, Modernization, Fiscal Policy, Tax Administration, Digitalization, Efficiency, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Nurazim Shukurov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1992
ending page: 1994
doi: 10.55640/

MECHANISMS FOR ENSURING THE PRINCIPLE OF EQUITY IN THE TAXATION SYSTEM
type: item
description: The principle of equity is one of the fundamental pillars of an effective and sustainable taxation system, as it ensures a fair distribution of the tax burden among different categories of taxpayers. This article explores the theoretical foundations of tax equity and analyzes the key mechanisms for ensuring its implementation within the taxation system. Particular attention is given to vertical and horizontal equity, progressive taxation, tax exemptions, social tax benefits, and differentiated tax rates as tools for achieving social justice. The study also examines the role of tax administration, transparency, and digitalization in strengthening fairness and reducing inequality in tax collection. Based on analytical and comparative approaches, the article identifies existing challenges in ensuring tax equity and proposes practical recommendations aimed at improving the efficiency of tax policy and enhancing public trust in the taxation system.
subject: Articles
  topic: section
subject: taxation system, tax equity, fairness principle, vertical and horizontal equity, progressive taxation, tax policy, tax administration, social justice, tax burden, fiscal mechanisms.
  topic: keywords
creator: Alijon Turayev
creator: Bexruz Ravshanov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1988
ending page: 1991
doi: 10.55640/

THE SYSTEM OF FINANCIAL ANALYSIS IN THE PROCESS OF ASSESSING THE EFFECTIVENESS THE EFFECTIVENESS OF THE ENTERPRISE
type: item
description: This paper examines the mechanism of financial analysis as a crucial tool for assessing enterprise performance. It explains the essence of financial analysis, its goals, objectives, and key stages. Particular attention is paid to a system of financial indicators that allows for assessing the financial condition, solvency, liquidity, and profitability of an enterprise. The role of financial analysis in making management decisions aimed at improving business efficiency and ensuring sustainable development in a market economy is substantiated.
subject: Articles
  topic: section
subject: financial analysis, enterprise activities, financial condition, liquidity, profitability, solvency, financial indicators, management decisions.
  topic: keywords
creator: Aziza Tokhirovna Akhmedova
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1984
ending page: 1987
doi: 10.55640/

THE IMPORTANCE OF TAX PAYMENTS IN THE DEVELOPMENT OF SMALL BUSINESSES
type: item
description: This study explores the role and significance of tax payments in fostering the development of small businesses in Uzbekistan. It examines how taxation policies, incentives, and compliance obligations impact business growth, sustainability, and contribution to the state budget. The research analyzes challenges faced by small enterprises in meeting tax obligations, the effects of tax burdens on investment and entrepreneurship, and international best practices in supporting small business development through fiscal policies. By combining legal analysis, statistical data, and practical examples, the study provides recommendations to enhance the positive impact of taxation on small business growth while ensuring compliance and revenue collection.
subject: Articles
  topic: section
subject: Small Business, Tax Payments, Fiscal Policy, Entrepreneurship, Tax Compliance, Business Development, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Akobir Samsiyev
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1981
ending page: 1983
doi: 10.55640/

PROFIT TAX AND ITS IMPACT ON CORPORATE FINANCIAL AND ECONOMIC ACTIVITIES
type: item
description: This study examines the role of profit tax in shaping corporate financial and economic activities in Uzbekistan. It analyzes how profit taxation affects business decision-making, investment strategies, and overall corporate performance. The research focuses on the methods of calculating profit tax, reporting requirements, and compliance procedures, as well as their implications for financial planning and resource allocation within companies. By reviewing legal frameworks, statistical data, and practical examples, the study provides recommendations for optimizing profit tax administration to balance revenue generation with fostering corporate growth and efficiency.
subject: Articles
  topic: section
subject: Profit Tax, Corporate Finance, Business Activities, Tax Compliance, Financial Management, Investment Decisions, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Akobir Samsiyev
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1978
ending page: 1980
doi: 10.55640/

PECULIARITIES OF TAXATION FOR TRADE AND PUBLIC CATERING ENTERPRISES
type: item
description: This study examines the unique characteristics of taxation for trade and public catering enterprises in Uzbekistan. It analyzes the specific tax obligations, calculation methods, and reporting procedures applicable to these sectors. The research evaluates the impact of taxation on operational efficiency, profitability, and compliance, while considering sector-specific challenges such as turnover variability, cash operations, and service-based transactions. By reviewing legal frameworks, statistical data, and practical case studies, the study provides recommendations for improving tax administration and compliance in trade and public catering enterprises.
subject: Articles
  topic: section
subject: Trade Enterprises, Public Catering, Taxation, Tax Compliance, Financial Management, Sector-specific Taxation, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Akobir Samsiyev
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1975
ending page: 1977
doi: 10.55640/

NATIONAL TAXES LEVIED ON LEGAL ENTITIES AND THEIR PECULIARITIES
type: item
description: This study examines national taxes levied on legal entities in the Republic of Uzbekistan and their sector-specific peculiarities. It analyzes the legal framework, tax calculation methods, reporting obligations, and compliance procedures applicable to corporate taxpayers. The research evaluates how taxation affects corporate financial management, profitability, and strategic decision-making. By reviewing laws, statistical data, and practical case studies, the study provides recommendations to optimize tax administration, ensure compliance, and enhance the efficiency of revenue collection from legal entities.
subject: Articles
  topic: section
subject: Corporate Taxes, Legal Entities, Taxation Methodology, Compliance, Corporate Finance, National Taxes, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Bekzod Egamshukurov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1972
ending page: 1974
doi: 10.55640/

MECHANISM OF IMPLEMENTATION OF NATIONAL TAXES IN THE REPUBLIC OF UZBEKISTAN
type: item
description: This study examines the mechanism of implementation of national taxes in the Republic of Uzbekistan. It analyzes the legal framework, procedures for calculation, collection, reporting, and compliance, as well as the impact of national taxes on state revenue and economic development. The research evaluates how national taxes, including income tax, value-added tax, and excise duties, are administered and identifies challenges in practical application. By reviewing laws, statistical data, and practical case studies, the study provides recommendations to improve efficiency, transparency, and effectiveness of national tax administration.
subject: Articles
  topic: section
subject: National Taxes, Tax Administration, Compliance, Income Tax, Value-Added Tax, Excise Duties, Uzbekistan
  topic: keywords
creator: Alijon Turayev
creator: Abdurauf Abdulazizov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1969
ending page: 1971
doi: 10.55640/

THE INFLUENCE OF ARTIFICIAL INTELLIGENCE ON EDUCATION AND YOUTH DEVELOPMENT
type: item
description: Artificial intelligence (AI) has developed rapidly in recent years and has become an important part of modern society, especially in the field of education. The widespread use of AI technologies among young people has significantly transformed traditional teaching and learning processes. This article examines the influence of artificial intelligence on education and its role in the academic and intellectual development of youth. The study discusses both the benefits and challenges of integrating AI into educational environments. While AI improves learning efficiency, personalization, accessibility, and teacher productivity, its excessive or unethical use may negatively affect students’ independent thinking and critical skills. Therefore, the article emphasizes the need for responsible and ethical use of artificial intelligence to ensure high educational quality and sustainable youth development (UNESCO, 2021).
subject: Articles
  topic: section
subject: Artificial Intelligence, Education, Youth development, Educational technology, Learning process.
  topic: keywords
creator: Nilufaroy Burxonjonova Abduvahob qizi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 1966
ending page: 1968
doi: 10.55640/

EXPLОRING THE IMPАCTS ОF FLIPPED CLАSSRООM MОDEL ОN STUDENTS' CRITICАL THINKING SKILLS
type: item
description: This study exаmines the effects оf the Flipped Clаssrооm mоdel оn students’ criticаl thinking skills. The reseаrch highlights hоw pre-clаss leаrning cоmbined with interаctive in-clаss аctivities enhаnces аnаlyticаl, evаluаtive, аnd prоblem-sоlving аbilities. Results shоw thаt this аpprоаch imprоves independent leаrning аnd higher-оrder thinking.
subject: Articles
  topic: section
subject: Flipped Clаssrооm, Criticаl Thinking, Аctive Leаrning, Student Engаgement, Prоblem Sоlving.
  topic: keywords
creator: Murаdkаsimоvа Kаmоlа Shuhrаtоvnа
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-25
publication date: 2026-01-25
starting page: 1961
ending page: 1965
doi: 10.55640/

LAWS OF FORMATION OF CLINICAL TERMS IN LATIN
type: item
description: Clinical terminology in this article formation history , Latin and ancient Greek clinical terms of languages in the making place , as well as clinical terms morphological structure and construction laws wide illuminated . Prefix, radix and semantic significance of suffixes examples based on analysis done​ Clinical terminology in the article of appropriation medicine in education to the point separately attention directed .
subject: Articles
  topic: section
subject: clinical terminology, Latin , medical terms , Greek roots , morphological structure​
  topic: keywords
creator: Sabirova S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1958
ending page: 1960
doi: 10.55640/

THE ROLE OF BEHAVIORAL AND METABOLIC FACTORS IN THE DEVELOPMENT OF ADAPTIVE DISORDERS IN WOMEN DURING MENOPAUSE
type: item
description: Menopause is a biologically determined stage of female aging accompanied by profound endocrine, metabolic, and neuroregulatory transformations. Although it represents a physiological transition, menopause is frequently associated with the development of adaptive disorders that compromise metabolic stability, psychoemotional balance, and cardiovascular health. Considerable interindividual variability in clinical manifestations suggests a decisive influence of modifiable behavioral and metabolic determinants. This narrative review analyzes current scientific evidence regarding the mechanisms through which metabolic alterations and lifestyle-related factors contribute to maladaptive responses during the menopausal transition and early postmenopause. Particular emphasis is placed on estrogen deficiency–mediated metabolic remodeling, visceral adipose tissue accumulation, insulin resistance, circadian rhythm disruption, chronic low-grade inflammation, and behavioral patterns affecting energy homeostasis. Available data indicate that menopause constitutes a critical period of increased metabolic sensitivity, during which unfavorable lifestyle factors may accelerate biological aging and disease progression. Conversely, timely behavioral modification and metabolic correction appear capable of significantly improving adaptive capacity and long-term health outcomes.
subject: Articles
  topic: section
subject: menopause, adaptive disorders, metabolic remodeling, lifestyle factors, insulin resistance, visceral adiposity, circadian dysregulation
  topic: keywords
creator: Mukhitdinova X.S.
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1954
ending page: 1957
doi: 10.55640/

THE ROLE OF ORAL HYGIENE IN GENERAL HEALTH
type: item
description: This article extensively discusses the importance of oral hygiene in maintaining general health. The negative impact of dental and mucous membrane diseases that occur due to non-compliance with oral hygiene rules on the functioning of the whole organism is analyzed based on scientific sources. The role of oral hygiene in the digestive system, immune status, and the development of chronic diseases is also considered. The article provides basic preventive recommendations for maintaining oral hygiene. It is explained that oral hygiene should be paid attention to from childhood.
subject: Articles
  topic: section
subject: oral hygiene, caries, periodontal diseases, prevention, digestive system, general health.
  topic: keywords
creator: G’ulamova Maftuna Ulug’bek kizi
creator: Khajimatov Ravshanbek Sabirjanovich
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1952
ending page: 1953
doi: 10.55640/

KNOWLEDGE AND READINESS OF PRESCHOOL TEACHERS TO WORK WITH CHILDREN TAKING INTO ACCOUNT THEIR PSYCHOPHYSIOLOGICAL CHARACTERISTICS IN AN INCLUSIVE EDUCATIONAL ENVIRONMENT
type: item
description: The article addresses the актуal issue of the professional readiness of teachers in preschool educational organizations (PEOs) to implement inclusive education. Particular attention is paid to the level of theoretical knowledge about the psychophysiological characteristics of children with disabilities and to the psychological readiness of teachers to work in heterogeneous groups. Based on the conducted research, deficits in special pedagogical competencies were identified, and recommendations for improving the professional development system were proposed.
subject: Articles
  topic: section
subject: inclusive education, preschool education, psychophysiological characteristics, teacher readiness, children with disabilities, adaptive educational environment.
  topic: keywords
creator: Namazbaeva Lola Zakirovna
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1949
ending page: 1951
doi: 10.55640/

DIRECTIONS OF ANTI-CRISIS POLICY AND ENSURING MACROECONOMIC BALANCE OF THE COUNTRIES OF THE WORLD
type: item
description: This article analyzes the policies of world countries against economic crises and the main directions aimed at ensuring macroeconomic balance. The study examines the fiscal, monetary, and institutional measures taken by states in the context of global financial crises, pandemics, and geopolitical instability. Also, based on a comparative analysis, the experience of developed and developing countries is highlighted, and the role of state policy in ensuring macroeconomic stability is determined. The article assesses the effectiveness of budget policy, monetary policy, inflation control, employment support, and mechanisms for stimulating economic growth. The research results serve to develop scientific conclusions and practical recommendations for improving anti-crisis policy in the world economy and strengthening macroeconomic balance.
subject: Articles
  topic: section
subject: Anti-crisis policy, macroeconomic balance, fiscal policy, monetary policy, inflation, economic growth, employment, global crisis, state regulation, financial stability.
  topic: keywords
creator: M.Usmonov, F.Sh. Rakhimov
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1944
ending page: 1948
doi: 10.55640/

INTUSSUSCEPTION: ETIOLOGY, CLINICAL FEATURES, DIAGNOSIS, AND MANAGEMENT
type: item
description: Intussusception is a serious gastrointestinal condition in which a segment of the intestine telescopes into an adjacent segment, leading to intestinal obstruction and compromised blood supply. It is most commonly seen in infants and young children but can also occur in adults. Early diagnosis and prompt management are essential to prevent severe complications such as bowel ischemia, necrosis, and perforation.
subject: Articles
  topic: section
creator: Jabborov Sherbek Otabek ugli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1942
ending page: 1943
doi: 10.55640/

CONTENT AND PEDAGOGICAL FOUNDATIONS OF DEVELOPING METHODOLOGICAL COMPETENCE IN EDUCATORS OF PRESCHOOL EDUCATIONAL ORGANIZATIONS
type: item
description: Preschool education represents the foundational stage of lifelong learning and plays a decisive role in children’s holistic development. Ongoing educational reforms in Uzbekistan have increased professional demands on future preschool teachers, particularly regarding their methodological competence. This article analyzes the content and pedagogical foundations of a technology aimed at developing methodological competence in pre-service preschool teachers. The study emphasizes interdisciplinary continuity, integration of theory and practice, and the use of innovative educational technologies in teacher education. A qualitative and analytical research approach was applied through literature analysis and pedagogical observation. The findings indicate that systematic, technology-based training enhances professional readiness, methodological flexibility, and creative pedagogical thinking. The study highlights the importance of competency-based and innovation-oriented approaches in preparing competitive preschool educators aligned with modern educational standards.
subject: Articles
  topic: section
subject: pre-service preschool teachers; methodological competence; teacher education; educational innovation; preschool education
  topic: keywords
creator: M.A. Sultansaidova
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 1938
ending page: 1941
doi: 10.55640/