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

THE ROLE OF FINANCIAL CONTROL IN GOVERNMENT ORGANIZATIONS

Sattorov Mirjahon Mirzohidovich — 2025-06-05

Article state in organizations financial of control role and importance analysis does. Financial control using state budget and resources effective governance, corruption prevent to take and economic stability provision opportunities seeing will be released.

EFFECTIVENESS OF MARKETING IN NICHE MARKETS: LIMITED RESOURCES AND A TARGETED AUDIENCE

Deberdiev Anvar Ravilevich — 2025-06-05

This paper explores the effectiveness of marketing strategies in niche markets, where businesses operate with limited financial and human resources while targeting narrowly defined audiences. Through a qualitative multiple case study approach, the research identifies key success factors such as audience specificity, creative use of digital channels, and strategic adaptability. The findings highlight how resource constraints can drive innovation and customer loyalty when marketing efforts are focused, authentic, and value-driven.

STRATEGIES TO INCREASE EFFICIENCY IN AUDITING PUBLIC SECTOR COMPANIES

Yusupov Ulugbek — 2025-06-05

In an era where fiscal transparency and accountability are paramount, the efficiency of public sector auditing plays a critical role in ensuring good governance and sustainable economic management. This paper explores strategic approaches to enhance the efficiency of auditing practices in public sector companies, with a focus on institutional reforms, technological integration, risk-based audit planning, and capacity-building mechanisms. Drawing on international best practices and empirical insights from emerging economies, the study analyses how public audit institutions can modernise their operations to detect financial mismanagement more effectively, reduce audit cycles, and improve the quality of recommendations. Special emphasis is placed on the importance of digital audit tools, the harmonisation of regulatory frameworks, and performance-based audit models. The findings suggest that increasing audit efficiency not only strengthens public financial control but also improves trust in public institutions and resource allocation outcomes. Policy recommendations are proposed to support the strategic transformation of public sector auditing systems, particularly in countries undergoing fiscal modernisation.

QUESTIONS OF IMPROVEMENT OF ASSESSMENT AND ACCOUNTING EQUIPMENT FOR INSTALLATION

Rozikov Jalil Jalolovich — 2025-06-09

The article reveals the features of accounting for the movement and evaluation of equipment for installation. It would be wrong to directly recognize the costs of acquiring equipment as a capital investment, since not all of them can be directed to capital investments. Some of the equipment can be sold, some of them are used for the purposes of core business activities. One of the main issues of accounting for equipment for installation is the methodology for their evaluation. Accounting for the formation of stocks of equipment for installation - domestic and imported and the methodology for determining their cost differ from each other. The reason for this is the diversity of conditions and ways of forming their stocks. As a consequence, the composition of procurement costs of their formation are also distinguishable from each other, which directly affects the criteria for their evaluation. The article provides algorithms for assessing equipment for installation - domestic and imported production, as well as the procedure for their accounting: - formation of stocks; transfer to installation; write-offs in capital investments; sale and disposal for a number of other reasons from the balance sheet of the enterprise.

DIRECTIONS OF PLANNING AND CONDUCTING AUDIT OF INVENTORIES

Ovlayev Suhrob Temur o‘g‘li — 2025-06-09

The article describes the directions of planning and conducting an audit of inventories. As a result of the study, proposals for improving the audit of inventories were developed.

THE IMPACT OF COVID-19 LOCKDOWN ON PARENTS' MENTAL HEALTH

Shaymardon Norov — 2025-06-09

Parents are a crucial population vulnerable to mental health issues, especially during difficult periods, such as the COVID-19 pandemic lockdown and subsequent school closure. The attachment theory of developmental psychology posits that parents serve as external regulators of young children's emotional states. Caring for children in difficult times requires parents to comprehend children’s emotional states, control their behaviors, and provide them with comfort and response. However, the burden of care can be overwhelming during extreme situations, and the psychosocial crisis of uncertainty, fear, and anxiety about the pandemic might worsen psychological distress in parents. Local lockdown at the end of January 2020 was adopted by the Chinese government as an integral part of its anti-COVID-19 strategy. Research has suggested that parenting daily hassles during children's remote schooling are associated with parents' parenting efficacy and mental health, which is consistent with the framework in developmental trauma research. Considering the widespread and serious consequences of the COVID-19 pandemic, addressing parenting daily hassles and their effects on parents' mental health during the lockdown is necessary. The unprecedented public health crisis sheds light on the active parenting role since young children cannot care for themselves at home. Parents play a critical part in helping young children cope with negative emotional experiences brought about by the COVID-19 pandemic and social isolation. The burden of parenting may exceed parents' thinking capacity.

21ST CENTURY TEACHING AND SOCIAL BRANDING TRENDS

Zarrina Rakhimova — 2025-06-09

This article explores trends in 21st-century teaching and social branding, emphasizing the evolving role of educators in a digitally connected, socially dynamic world. It examines how technology integration, digital literacy, and online platforms are reshaping pedagogical practices. The paper also delves into the concept of social branding, highlighting its implications for teacher identity, professional networking, and personal branding. It proposes strategies for building an effective online presence and engaging with educational communities. The challenges of the digital divide, information overload, and ethical considerations are also discussed as pivotal factors in the transformation of modern education.

METHODS OF IMPLEMENTING THE "USE EFFICIENCY INDEX" IN ASSESSING LONG-TERM ASSETS IN ENTERPRISES

Rizаkulov Аbdurаuf Аbdimutаlibovich — 2025-06-09

This study developed a methodology for introducing the “Facility Efficiency Index” (FEI) in the valuation of long-term assets. Existing valuation methods do not fully reflect the economic efficiency of assets therefore, the use of the FEI index allows for a more accurate assessment of the economic benefit received directly relative to the residual value of assets on the balance sheet. The study calculated the FSI indicator in several enterprises and showed its importance in increasing production efficiency and increasing the reliability of reports. Based on the FSI index, recommendations were made to improve accounting policies, depreciation policies, and audit procedures.

THE NECESSITY OF THE PAYMENT SYSTEM

Sadullaeva Mokhinur Aziz kizi — 2025-06-10

This article discusses the main aspects of the payment system, its structure, and its impact on the economy. It analyzes the interrelationship between the payment system and inflation, the development features of this system in Uzbekistan, and its effect on the country's financial stability. The study is based on the works of scholars such as F.Mishkin, L.Lafontaine, J.Tobin, as well as Uzbek economists I.Abdullayev and Kh.Rakhmatov.

THE IMPORTANCE OF RFID TECHNOLOGICAL SYSTEM

Azimov Jumanazar Turg‘unovich — 2025-06-12

In this article, we have collected the main trends in the field of wireless communication for the present and the coming years. The latest innovations in the field of wireless communication, Radio Frequency Identification (RFID) the components, types, operating ranges, areas of application of the technological system, as well as existing problems and its role in society are covered in detail.

INVESTMENTS IN SUSTAINABLE DEVELOPMENT AND “GREEN” TECHNOLOGIES AT ENTERPRISES IN UZBEKISTAN

Maksudova Shaxzoda — 2025-06-12

The article examines trends and prospects of investing in sustainable development and the implementation of “green” technologies at enterprises in Uzbekistan. Special attention is given to the analysis of the current state of environmental policy, the promotion of environmentally friendly production, and the role of government programs in supporting “green” initiatives. Economic and environmental benefits of transitioning to renewable energy sources, energy-efficient technologies, and reducing the negative impact of industry on the environment are studied. Using examples of specific enterprises, barriers and factors for the successful integration of sustainable practices are identified. The paper emphasizes the need for further investments and the development of legislation to enhance the competitiveness of Uzbek enterprises amid the global ecological transformation.

SUSTAINABLE SUPPLY CHAIN PRACTICES THAT DRIVE BOTTOM - LINE GROWTH

Iroda Danabayeva Uktam kizi — 2025-06-12

This comprehensive analysis examines how sustainable supply chain practices have evolved from environmental initiatives to strategic business drivers that deliver measurable financial returns. The article demonstrates that companies implementing sustainable supply chain strategies achieve average cost reductions of 15-25% while enhancing brand reputation and competitive positioning. Key sustainable practices explored include energy efficiency optimization, waste reduction through circular economy models, supply chain optimization with local sourcing, and water conservation management. The research highlights technology enablers such as digital twin technology, blockchain transparency systems, and IoT sensors that amplify sustainability benefits. The article provides practical implementation strategies emphasizing quick wins, measurement protocols, and stakeholder engagement to maximize both environmental impact and bottom-line growth. Evidence shows that sustainable practices provide crucial risk mitigation against climate change, resource scarcity, and regulatory pressures while creating long-term competitive advantages for early adopters.

IMPROVING FINANCIAL SUPPORT SYSTEMS FOR INNOVATIVE OPERATIONS IN TEXTILE ENTERPRISES

Samaroxonov Asqarxon Jamolxon oʻgʻli — 2025-06-14

Innovation has become a key driver of competitiveness and long-term sustainability in the textile industry. However, access to adequate and effective financial support remains a major constraint for many textile enterprises, particularly in developing economies. This article explores the challenges associated with financing innovative activities in textile firms and proposes strategic directions to improve financial support systems. The study emphasizes the role of internal and external financing sources, public-private partnerships, government incentives, and financial risk management in enhancing innovation capabilities in the textile sector.

DEVELOPMENT OF THE COMPETITIVENESS OF INDUSTRIAL ENTERPRISES IN THE CONTEXT OF A DIGITAL ECONOMY

Mirzayev Shohrux Baxrom o‘g’li — 2025-06-14

In the context of the rapid digital transformation of the global economy, industrial enterprises face increasing pressure to remain competitive amid technological disruptions, evolving market demands, and global integration. Competitiveness in today’s environment is no longer limited to cost leadership or operational efficiency; rather, it is defined by an enterprise’s capacity to adopt, integrate, and leverage advanced digital technologies such as artificial intelligence, big data analytics, Internet of Things (IoT), and cloud computing. These technologies enable enterprises to streamline production, enhance product customization, optimize supply chains, and deliver greater value to customers.

In this regard, digital transformation becomes not merely an option but a strategic imperative for industrial enterprises aiming to sustain and strengthen their market position. This article investigates the multifaceted factors that influence competitiveness in the digital economy—including technological readiness, innovation capability, digital infrastructure, and workforce digital skills. Furthermore, it proposes a strategic model aimed at fostering digital adaptability and innovation within industrial firms. Finally, the article outlines practical mechanisms and policy recommendations to support effective digital transformation processes across various levels of industrial management.

ANALYSIS OF THE FINANCIAL CONDITION OF ENTERPRISES IN THE ENERGY SYSTEM

Matnazar Yusupovich Rakhimov — 2025-06-14

The article, based on financial reporting data, evaluates periodic chanGES in important performance indicators of the organization "UzTransgaz", which is an important link in the energy system enterprises.

STATISTICAL APPROACHES IN FORECASTING FOREIGN DIRECT INVESTMENT FLOWS

Akhmedova Mavluda — 2025-06-17

Foreign Direct Investment (FDI) plays a critical role in the economic development and globalization of national economies. Accurate forecasting of FDI flows is essential for policymakers, investors, and economic planners. This paper explores the application of advanced statistical methods in forecasting FDI inflows and outflows. The study reviews traditional econometric models such as Autoregressive Integrated Moving Average (ARIMA), Vector Autoregression (VAR), and Cointegration Analysis, as well as modern approaches including Machine Learning algorithms and Bayesian forecasting models. Empirical data are analyzed to compare the forecasting accuracy of these models across various economic conditions and countries. The results highlight the strengths and limitations of each method, demonstrating that hybrid models combining statistical and machine learning techniques often yield higher forecasting precision. The paper concludes with policy implications and recommendations for enhancing FDI forecasting practices through the integration of statistical innovations and real-time data analytics.

REIMAGINING EDUCATION IN THE DIGITAL AGE: THEORETICAL FOUNDATIONS AND BEST PRACTICES IN LEARNER-CENTERED PEDAGOGY

Sojida Umirzakovna Allayarova — 2025-06-17

This paper explores the evolution and impact of digital pedagogy and learner-centered education in the context of 21st-century technological transformation. Drawing on key theoretical frameworks such as humanism, social constructivism, and connectivism, it examines the philosophical and practical shifts that have reshaped educational paradigms. The role of digital technologies is analyzed not just as tools for instruction but as catalysts for systemic change in teaching and learning. The paper further discusses the importance of developing a coherent digital pedagogy, identifying tools and best practices that align with learner autonomy, creativity, and collaboration. Through the lens of critical pedagogy, the study highlights the challenges and opportunities educators face when integrating digital tools in classrooms and designing transformative learning environments.

TRANSFORMATION IN 21ST CENTURY EDUCATION: DIGITAL PEDAGOGY AND LEARNER-CENTERED TEACHING TRENDS

Sojida Umirzakovna Allayarova — 2025-06-17

This article explores the transformative shifts in 21st-century education driven by the integration of digital technologies and learner-centered pedagogy. It highlights the paradigm shift from traditional teacher-centered instruction to personalized, technology-enhanced, and student-driven learning experiences. Theoretical underpinnings such as humanism, social constructivism, and connectivism are examined to provide a foundation for understanding digital pedagogy. Key components of this transformation include adaptive learning environments, inclusive practices, student motivation, and evolving roles of educators. The study emphasizes that digital pedagogy not only involves the use of tools but requires a complete reimagining of educational practices, assessment strategies, and teacher professional development. Drawing from international best practices and research, the article concludes that the future of education lies in the intentional and critical use of digital technologies to promote equity, creativity, and lifelong learning.