INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact factor: 8.036

IMPROVEMENTS TO THE STATEMENT OF COMPREHENSIVE INCOME

2026-01-08T07:38:17+00:00

The statement of comprehensive income has become one of the most important components of modern financial reporting, reflecting not only an entity’s operating performance but also unrealized gains and losses arising from changes in market conditions. In Uzbekistan, ongoing economic reforms, gradual adoption of International Financial Reporting Standards (IFRS), and increasing integration into global capital markets necessitate substantial improvements in the structure, transparency, and analytical value of the statement of comprehensive income. This study aims to examine the current practice of comprehensive income reporting in Uzbekistan, identify existing methodological and institutional limitations, and propose directions for improvement aligned with international standards and national economic priorities. The research employs comparative analysis, statistical trend evaluation, and synthesis of international best practices. The findings indicate that clearer classification of other comprehensive income (OCI), enhanced disclosure requirements, and harmonization with IFRS can significantly improve the reliability and usefulness of financial information for investors, regulators, and other stakeholders. The paper contributes to the literature by providing policy-oriented recommendations tailored to the Uzbek accounting environment.

Indian Knowledge Systems and Environmental Conservation

2026-01-17T14:03:58+00:00

The Indian Knowledge Systems (Bhartiya Gyan Parampara) represents a comprehensive framework
developed over millennia, emphasizing harmony between human civilization and the natural world.
This research paper explores the intrinsic connection between Systemsal Indian knowledge systems
and environmental conservation, demonstrating how ancient ecological principles remain profoundly
relevant to contemporary sustainability challenges. Through analysis of philosophical foundations,
Systemsal practices, and case studies, this paper argues that integration of Bhartiya Gyan Parampara
with modern environmental science offers a holistic pathway to address climate change, biodiversity
loss, and resource degradation. The study reveals that concepts such as Vasudhaiva Kutumbakam (the
world is one family), Vrikshayurveda (tree science), sacred groves, and Systemsal water harvesting
systems embody sophisticated ecological understanding that preceded modern conservation theory
by centuries[1]. This paper advocates for the recognition and integration of Indian knowledge
Systemss into contemporary environmental policy and practice.

ANALYSIS OF THE DEVELOPMENT AND ECONOMIC POTENTIAL OF TOURISM SERVICES IN THE REPUBLIC OF KARAKALPAKSTAN

2026-01-27T09:27:02+00:00

The article analyzes the current trends in the development of tourism services in the Republic of Karakalpakstan. In particular, it covers the content of the projects being implemented to expand the tourism potential of the region and develop new tourism facilities. Also, based on a study of the indicators of foreign and domestic tourists visiting the Republic of Karakalpakstan and the export of tourism services, reasonable proposals and recommendations are given to increase the economic potential of tourism services in the region.

DIRECTIONS FOR ENHANCING INVESTMENT CLIMATE ATTRACTIVENESS: INSTITUTIONAL AND FINANCIAL MECHANISMS IN THE CONTEXT OF UZBEKISTAN’S REGIONS

2026-01-30T12:10:15+00:00

This article examines policy directions for enhancing the attractiveness of the investment climate across Uzbekistan’s regions and analyzes institutional and financial mechanisms that stimulate investment activity. The study systematizes key constraints shaping the regional investment climate—including infrastructure gaps, bureaucratic barriers in land allocation, limited financial-market depth, insufficient coordination in investor guarantees, and regulatory inconsistencies. Using portfolio evidence from Youth Industrial and Entrepreneurship Zones (2022) and indicators on strategic investment projects (2023), the paper discusses the structure of funding sources and risks related to costs and effectiveness. The results suggest that identifying regional ‘driver’ sectors, introducing a rating-based appraisal of investment projects, supporting production infrastructure through credit/subsidy and leasing instruments, strengthening currency–inflation stability, and minimizing undue state interference can improve predictability and investor confidence.

Reading Digital platform and marginalization from gender perspective

2026-02-07T07:32:46+00:00

Social media has become an indispensable aspect of daily life in contemporary times, enabling people
to express opinions and connect with a larger audience. Many social media platforms have created
countless opportunities because of their considerable success in generating revenue. Marginalized
communities, who have historically struggled to be heard and acknowledged, have found social media
a more accessible platform for expressing views and opinions. In recent times however, mainstream
media transformed into a limited and rigid space focused on a singular narrative, while social media
emerged as a powerful space and tool for marginalized groups.

METHODOLOGICAL COMPETENCE AS THE FOUNDATION FOR FUNDAMENTALIZING THE PROFESSIONAL TRAINING OF FUTURE ECONOMICS TEACHERS

2026-02-10T10:59:34+00:00

This paper examines methodological competence as a key foundation for the fundamentalization of professional training of future economics teachers. In the context of rapid socio-economic transformations, digitalization, and increasing demands for the quality of economic education, the role of teachers’ methodological preparedness becomes critically important. The study conceptualizes methodological competence as an integrative component of professional competence that combines pedagogical knowledge, research skills, analytical thinking, and the ability to apply modern teaching methods in economics education. The research is based on a systematic analysis of pedagogical theories, competency-based and activity-based approaches, as well as comparative analysis of contemporary models of teacher training. The paper substantiates that the fundamentalization of professional training should not be limited to subject knowledge alone, but must be grounded in the development of methodological thinking, reflective skills, and the ability to design and evaluate educational processes. The results indicate that a high level of methodological competence enables future economics teachers to effectively integrate theoretical knowledge with practical application, adapt to innovative educational technologies, and foster students’ economic thinking and problem-solving skills. The study highlights methodological competence as a strategic factor in improving the quality and sustainability of economics teacher education and provides recommendations for enhancing teacher training programs in higher education institutions.

MOTIVATION OF PROFESSIONAL ACTIVITY OF EDUCATORS AND THE HAPPINESS INDEX: AN EMPIRICAL STUDY

2026-02-10T11:11:53+00:00

This article examines the motivation of educators’ professional activity and the index of subjective happiness. The study is based on psychological and pedagogical approaches and includes an analysis of intrinsic and extrinsic motivation, as well as the relationship between professional satisfaction and the happiness index. The empirical results demonstrate that intrinsic motivation is a key factor in the formation of professional satisfaction and subjective well-being of educators. The socio-psychological environment and institutional support also play an important role in enhancing professional happiness and stress resilience. The findings provide an empirical basis for developing practical recommendations aimed at fostering constructive motivation and increasing professional satisfaction among educators.

IMPROVING THE METHODOLOGY FOR TRANSFORMING THE INSURANCE MARKET UNDER CONDITIONS OF ECONOMIC GLOBALIZATION AND DIGITALIZATION

2026-02-10T13:47:28+00:00

The paper substantiates an enhanced methodology for analysing insurance market transformation under economic globalisation and digitalisation, with Uzbekistan as the case context. It argues that transformation assessment should extend beyond volume-based indicators (premiums, assets, number of firms) and incorporate digital maturity, customer outcomes, operational efficiency, and risk governance. Using official market statistics and regulator-reported indicators, the study documents shifts in premium and claims dynamics, as well as structural changes related to consolidation, distribution reconfiguration, and the strengthening of actuarial capacity. An integrated analytical framework is proposed to connect insurers’ digital capability building with sustainable competitiveness and supervisory objectives.

FEATURES OF RESULT-ORIENTED BUDGETING IN THE CONTEXT OF UZBEKISTAN

2026-02-12T12:00:59+00:00

The article examines the features of results-oriented budgeting, which is one of the current directions of reforming the budget process in the Republic of Uzbekistan. The study analyzes the theoretical foundations of ROB, international experience, the socio-economic significance of its implementation in the conditions of Uzbekistan, as well as emerging problems and ways to solve them. It has been established that the specifics of implementing the ROB system in Uzbekistan are related to factors such as medium-term planning, administrative reforms, reference infrastructure, and personnel training. As a result of the research, practical proposals were developed for the phased transition to ROB, improvement of the regulatory framework, improvement of personnel qualifications, and implementation of a medium-term planning system.

THE ROLE OF EXECUTIVE FUNCTIONS IN ENSURING PSYCHOLOGICAL ADAPTATION OF FIRST-GRADERS TO LEARNING IN MODERN CONDITIONS

2026-02-13T11:11:56+00:00

The transition to formal schooling represents a critical developmental stage in a child’s life, requiring significant cognitive, emotional, and behavioral adaptation. In modern educational conditions characterized by increased academic demands, digitalization, and rapidly changing learning environments, the role of executive functions becomes particularly significant. Executive functions—including working memory, inhibitory control, cognitive flexibility, planning, and self-regulation—serve as core neuropsychological mechanisms that enable first-graders to manage learning tasks, regulate emotions, and adapt to classroom norms. This study examines the role of executive functions in ensuring the psychological adaptation of first-grade students to school learning. Psychological adaptation is conceptualized as a multidimensional construct encompassing emotional stability, behavioral regulation, academic engagement, and social integration. The paper analyzes theoretical frameworks of executive function development and explores their relationship with successful school adjustment. Special attention is given to how deficits in executive functioning may lead to maladaptive behaviors, learning difficulties, increased anxiety, and reduced academic motivation. The findings suggest that well-developed executive functions significantly contribute to academic readiness, emotional resilience, and positive peer interaction. Furthermore, the study highlights the importance of early assessment and targeted intervention programs aimed at strengthening executive skills in preschool and early primary education. In modern educational contexts, supporting the development of executive functions is a key factor in promoting sustainable psychological adaptation and long-term academic success among first-graders.

IMPROVING THE ACCOUNTING AND AUDITING OF LIABILITIES IN COMMERCIAL BANKS

2026-02-16T10:03:07+00:00

The reliability of financial reporting in commercial banks largely depends on the accuracy and transparency of liability accounting and auditing. Liabilities constitute a significant portion of bank balance sheets and directly influence liquidity, solvency, and financial stability. This study aims to analyze the methodological aspects of liability auditing in commercial banks and propose approaches to improve audit effectiveness under modern financial conditions. The research applies analytical, comparative, and systematic methods to evaluate existing audit practices and international experience. The results demonstrate that risk-based auditing, digital audit tools, and enhanced internal control assessment significantly improve the quality of liability audits. The study concludes with recommendations aimed at strengthening audit procedures and improving financial reporting reliability in commercial banks.