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

RESEARCH ON THE APPLICATION OF QFORM SOFTWARE FOR ROLLING SMALL-SIZED CONICAL BILLETS

Berdiyev Darob Muratovich — 2026-04-01

The development of a rolling process technology regime using simulation with the QForm software package for forming the base of a cutting tooth used in mineral extraction from 35XGSA steel billets produced by JSC “Uzmetkombinat” is considered one of the urgent problems. The rolling process is a metal forming process in which the material is deformed by passing it between rolling rolls, and it is widely used in industry. Conical workpieces (billets) are often required for products such as bushings, pins, and conical adapters. In traditional experimental production, the development of such parts requires significant time and resources. Therefore, preliminary verification and optimization of the technology through computer simulation is an effective solution.

INVESTIGATION OF THE EFFECT OF RECRYSTALLIZATION ON THE MECHANICAL PROPERTIES OF HIGH-NICKEL ALLOY SHEETS DURING ROLLING

Berdiyev Darob Muratovich — 2026-04-01

The article investigates the effect of the recrystallization phenomenon occurring during the hot rolling of sheet materials made from high-nickel alloys on the mechanical and structural properties of the metal. During the study, the influence of the degree of deformation, rolling temperature, and cooling rate on grain size, strength, and plastic properties was scientifically analyzed. The obtained results are of significant importance for optimizing the sheet rolling technology of high-nickel alloys.

STRATEGIES FOR CULTURAL ADAPTATION IN VOCATIONAL EDUCATION INSTITUTIONS UNDER GLOBALIZATION

Abdulmajeed Nabeel Azouz — 2026-04-06

The study examines the role of cultural adaptation strategies in enhancing the effectiveness of vocational education institutions under conditions of globalization. It analyzes how cultural factors such as societal values, traditions, and institutional norms influence the implementation of global educational models. The research highlights the importance of aligning international standards with local contexts to ensure sustainable reforms, improved learning outcomes, and stronger labor market integration.

IMPLEMENTATION OF THE “ESG” CONCEPT IN JOINT-STOCK COMPANIES

Ibragimova Saodat Abdumuminovna — 2026-04-06

The article examines the principles of ESG (environmental, social and governance aspects) in corporate governance and their impact on the organization's performance, analyzes the factors that contribute to the sustainable development of companies, strengthening their social responsibility and environmental sustainability, As well as increasing corporate value through the implementation of ESG standards, scientifically based proposals and recommendations were also developed that assess the impact of ESG principles on economic performance, investment attractiveness and corporate reputation.

ORGANIZING STRATEGIC MANAGEMENT ACCOUNTING FOR PRODUCTION COSTS IN BUSINESS ENTITIES

Gulmira Khayrullaevna Normatova — 2026-04-07

This article examines approaches to accounting for costs associated with work in progress in business entities and to organizing their strategic management accounting. It reviews studies by foreign and Uzbek economists in this field and synthesizes their views on the theoretical and methodological aspects of product cost calculation and the organization of strategic management accounting. The article also offers recommendations for improving the strategic management accounting of work-in-progress costs in business entities.

THE IMPORTANCE OF INTERNAL AUDIT IN THE CORPORATE GOVERNANCE SYSTEM

Pulatova Marina Baxodirovna — 2026-04-11

Currently, the emergence of risks associated with fraud at enterprises is aimed at the role and mechanism of the internal audit service in order to meet the needs of internal and external users for reliable, objective information. The importance of ongoing research lies in the fact that it increases the reliability of the results of the internal audit service, ensures the independence of the auditor and increases its objectivity and reliability.

ANALYSIS OF THE PRACTICE OF IMPROVING BANK SERVICES IN COMMERCIAL BANKS.

Jabborov Bakhriddin Rashidovich — 2026-04-12

This article scientifically and theoretically examines the importance of remote banking services in commercial banks and the possibilities for expanding their service channels. In particular, the advantages of mobile banking applications and their role in creating convenience for customers and increasing the level of use of banking services are analyzed. Furthermore, the impact of the development of remote banking services on the profitability of bank assets is evaluated based on statistical data from commercial banks of Uzbekistan.

AN ORGANISATIONAL-ECONOMIC MECHANISM FOR DEVELOPING MICE TOURISM THROUGH FAMILY ENTREPRENEURSHIP IN UZBEKISTAN

O. M. Pardaeva — 2026-04-12

Uzbekistan has established ambitious targets for its tourism sector, including attracting 15.8 million foreign visitors and generating USD 4 billion in tourism export revenues. Achieving these targets requires addressing a structurally significant challenge: the pronounced seasonality of tourist arrivals, which concentrates economic activity and employment in a narrow peak period while leaving substantial human and physical resources underutilised for the remainder of the year. Objective: This study investigates the potential of MICE tourism (Meetings, Incentives, Conferences, and Exhibitions) — pursued through family-based entrepreneurial ventures — as a strategic mechanism for extending the tourism season, expanding employment, and strengthening the competitiveness of Uzbekistan's tourism sector in international markets. Methods: The study draws on a review of national tourism statistics covering visitor arrival patterns from 2016 to 2024, an analytical synthesis of domestic and international scholarly literature on business and MICE tourism, and the development of an original organisational-economic mechanism for promoting family-based MICE tourism enterprises in Uzbekistan. Results: Seasonal analysis confirmed that visitor arrivals fall markedly from October to March, identifying a clear off-peak window during which demand-side diversification is most needed. Review of the literature established that MICE tourism — encompassing corporate meetings, incentive travel programmes, professional conferences, and trade exhibitions — is widely recognised as a season-independent form of travel uniquely suited to generating year-round demand. The paper presents a structured organisational-economic mechanism through which family enterprises can be systematically integrated into MICE tourism delivery, coordinated by government regulatory bodies and supported by targeted incentive frameworks. Discussion: MICE tourism represents a high-value, low-seasonality segment that aligns well with Uzbekistan's strategic objective of diversifying its tourism product and increasing its share of international business travel markets. Family-based operators, when properly organised and supported, are well positioned to serve the accommodation, catering, excursion, and logistical needs of MICE visitors. Conclusion: Developing a coherent organisational-economic framework for family entrepreneurship in MICE tourism is a viable and necessary pathway toward resolving Uzbekistan's tourism seasonality problem and creating stable, year-round employment in the sector.

EMBEDDED SEX EDUCATION IN PESANTREN: STUDENTS’ MEANING-MAKING AND PEDAGOGICAL IMPLICATIONS

Mainuddin Syamsul Arifin, M. Nurul Humaidi, Romelah, Saiful Anwar — 2026-04-15

This study examines how students interpret sex education integrated into pesantren learning and its pedagogical implications for the learning process at Pondok Pesantren NH West. This study uses a qualitative case study design. Data were collected through in-depth interviews with six students, observations, and documentation, and analyzed using thematic analysis. The findings show that students generally do not know the formal term “sex education” or tarbiyah jinsiyyah, but understand the substance of the material through learning of Islamic jurisprudence (fiqh), manners (adab), pesantren rules, and biological material related to reproduction. For students, sex education is understood as a moral guideline for maintaining awrah (parts of the body that should be covered according to Islamic teachings), personal hygiene, honor, and social boundaries, as well as practical knowledge relevant to daily life in the pesantren environment. Analysis through Piaget's theory of cognitive development and Bandura’s social cognitive theory shows that the effectiveness of sex education in pesantren is formed by two interrelated processes, namely the cognitive assimilation of material into the religious scheme that students already have and social strengthening through teacher example, discipline, supervision, and habituation in boarding life. The findings also show that student admissions are conditional: material is more readily accepted when framed in familiar moral-religious language, but learning comfort decreases when topics are conveyed too directly and through dominant lecture methods. This study concludes that the formalization of terms does not determine sex education in pesantren, but rather that it is determined by the integration of substance, religious framing, daily relevance, and pedagogical strategies. On that basis, this study offers the Pesantren-Embedded Sexuality Acculturation and Normative Learning Framework as a conceptual contribution to understanding value-based sex education in Pesantren.

Development of Efficient Algorithms for the Computation of Complex Integrals Based on Mathematical Theorems

Yuldasheva Shakhlo Otabekovna — 2026-04-15

The computation of complex integrals is widely applied in mathematical analysis, as well as in physics, engineering, and computer science. This article analyzes the main theorems used in the evaluation of complex integrals and efficient computational algorithms implemented in the Python programming language. The practical application of these theorems, along with numerical and graphical methods for evaluating integrals, is also presented.

TRANSFORMATION OF THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF RAILWAY TRANSPORT DEVELOPMENT IN THE CONDITIONS OF THE DIGITAL ECONOMY

Rashid Ilkhomovich Khakimov — 2026-04-18

The article examines the transformation of the organizational and economic mechanism of railway transport development in the context of the digital economy. The study explores how digital technologies—such as big data, artificial intelligence, and automation—reshape management structures, operational efficiency, and financial models within the railway sector. Special attention is given to the integration of digital platforms, intelligent transport systems, and data-driven decision-making processes. The paper identifies key challenges, including infrastructure modernization, cybersecurity risks, and investment constraints, while highlighting opportunities for improving service quality, reducing costs, and increasing competitiveness. The results demonstrate that the transition toward a digital economy requires a comprehensive transformation of institutional frameworks, economic tools, and governance approaches in railway transport systems.

EFFECTIVENESS OF PROPOSALS AIMED AT INCREASING THE SECURITY OF FINANCIAL SYSTEMS IN UZBEKISTAN

Rakhmatkhojayev Rashidkhan Rikhstitilla ugli — 2026-04-20

Ensuring the security of financial systems in Uzbekistan has become increasingly important in the context of rapid digitalization and the expansion of electronic financial services. The widespread adoption of information technologies in banking, payment systems, and other financial institutions has improved service efficiency and accessibility but has also introduced cybersecurity risks, fraud, and data breaches. This study examines measures implemented to strengthen financial system security, including technological, organizational, and legal interventions, and evaluates their effectiveness in reducing risks and enhancing trust. Key strategies include modernizing information systems, implementing multi-factor authentication, promoting cryptographic protection, training personnel in cybersecurity, and improving regulatory frameworks. The findings emphasize that a comprehensive approach, combining technical, human, and legal measures, is essential for maintaining financial stability, fostering confidence in digital financial services, and supporting sustainable development in Uzbekistan.

CURRENT PROBLEMS IN THE IMPLEMENTATION OF DIGITAL SERVICES IN SPORTS ORGANIZATIONS AND THEIR ANALYSIS

G‘ulamov Musurmon Sayfulla o‘g‘li — 2026-04-20

This study examines the introduction of digital services in sports organizations under the conditions of globalization and the digital economy. It highlights opportunities such as online ticketing, mobile applications, VR/AR technologies, digital marketing platforms, and data management systems, which improve transparency, efficiency, and fan engagement. At the same time, the research identifies key challenges including weak infrastructure, limited financial resources, insufficient digital literacy, organizational resistance, legal issues, and low-quality content. The findings suggest that effective implementation requires state support, private sector cooperation, strategic planning, and enhanced cybersecurity. Addressing these factors can significantly strengthen the competitiveness and sustainability of sports organizations in the global arena.

IMPROVING THE METHODOLOGY OF ACCOUNTING FOR FINISHED PRODUCTS IN THE OIL AND GAS INDUSTRY

MAKHKAMOVA SAIDA GAIRATOVNA — 2026-04-20

The main objective of this article is to properly organize finished goods accounting in the oil and gas industry. To achieve this goal, the following objectives were defined: studying the specifics of the oil refining production process, conducting a theoretical study of cost allocation in the oil and gas industry, and methods for allocating complex costs in oil refining, examining cost accounting and calculation objects, and properly allocating complex expenses. In this article, we will examine in detail how to properly manage finished goods accounting and determine the financial result (profit or loss) in accounting based on the regulatory documents of the Republic of Uzbekistan.