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The Necessity of Transitioning to International Financial Reporting Standards (IFRS) and the Advantages of Using IFRS in Economic Development

Narzullayeva Ozoda Qahramon qizi

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 3
2026-05-28
Abstrak

In the context of globalization and increasing integration of national economies into the international financial system, the transition to International Financial Reporting Standards (IFRS) has become an objective necessity. This article analyzes...

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Scientific and Theoretical Approaches to the Term "Investments"

Shermatov Ahror Abdhakimovich; Mamadaliyeva Marjona Shavkat qizi

Central Asian Journal of Innovations on Tourism Management and Finance
ISSN: 2660-454X
Vol: 7, No: 3
2026-05-23
Abstrak

This article analyzes the concept of investment and its economic essence. Various definitions of investment, approaches of foreign and national economists are analyzed. Investment is a long-term, long-term capital investment in various sectors, so...

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Foreign Experience in the Administrative and Legal Provision of Road Traffic Safety and Opportunities for its Application in Uzbekistan

Bakhytzhan Kublan uly Zinilbaev

Journal of Community, Law and Diplomacy Sciences
ISSN: 3066-9537
Vol: 3, No: 2
2026-05-23
Abstrak

The article presents a comparative analysis of administrative and legal frameworks ensuring road traffic safety in Germany, Sweden, Singapore, Japan, the USA, South Korea, Finland, and the United Kingdom. The study examines legislative bases, inst...

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The Role of International Educational Cooperation in Enchancing Innovative English Teaching Practices in Tertiary Education

Odilbekova Mekhriniso Sanjarbek qizi; Saparova Mokhira Fayzullayevna

American Journal of Open University Education
ISSN: 2997-3899
Vol: 3, No: 3
2026-05-24
Abstrak

In the context of globalization and the rapid development of knowledge-based economies, international educational cooperation has become a key driver of innovation in higher education. This article explores the role of international educational co...

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Comprehensive Mathematical Modeling of Membrane Fouling Kinetics and Energy Consumption in Full-Scale Reverse Osmosis Processes

Y, Hwaraa A. Abdelali; Rusul N. Mohammed

American Journal of Technology Advancement
ISSN: 2997-9382
Vol: 3, No: 5
2026-05-22
Abstrak

Membrane fouling is one of the primary obstacles to the energy efficacy and sustainability of reverse osmosis (RO) processes. The objective of this research is to develop a dynamic mathematical model that is integrated and predicts the impact of p...

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Submission of a Photo Portrait in The "Vesti Karakalpakstana" Newspaper (Using K. Urazov's Photographic Materials as an Example)

Khalilaeva Khalima Niyetbaevna; Urazova Larisa Karamovna

CENTRAL ASIAN JOURNAL OF ARTS AND DESIGN
ISSN: 2660-6844
Vol: 7, No: 3
2026-05-26
Abstrak

The article discusses the genre characteristics of Karakalpak photojournalism. The portrait genre in the newspaper is of great importance, especially in the newspaper "Vesti Karakalpakstana." The article examines the style of photojournalist K. Ur...

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Industrial Conflict Management and Employees’ Morale within Oil Palm Estates in South West Region, Cameroon

Donatus Asu Manghe

American Journal of Corporate Management
ISSN: 2997-9404
Vol: 3, No: 5
2026-05-28
Abstrak

This study examined industrial conflict management and employees’ morale within oil palm estates in South West Region of Cameroon. Specifically, the study examined how collective bargaining, conciliation, mediation, negotiation impacts employees’ ...

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The Impact of Tax Burden on the Development of Small Business and Private Entrepreneurship

Akbarova Nilufar

American Journal of Management Practice
ISSN: 2997-9366
Vol: 3, No: 5
2026-05-23
Abstrak

This article analyzes the impact of the tax burden on the development of small business and private entrepreneurship. It examines how tax rates, tax administration efficiency, and tax incentives influence entrepreneurial activity and business expa...

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Approaches to the Formation of the Structure of Accounting Policy in International Experience

Abduvakhidov Farkhod Tuychievich

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-25
Abstrak

This article examines the key stage of organizing and managing accounting in organizations-the formation of accounting policies. In this context, economists have analyzed their approaches to the components of accounting policies. As a result, the ...

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The Impact of Network Innovation on Enhancing the Quality of Accounting Performance: An analytical study of the opinions of a sample of employees of Al-Rafidain Bank in Baghdad Governorate

Ali Ibrahim Ahmed

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 5
2026-05-25
Abstrak

The current research aims to demonstrate the impact of network innovation on enhancing the quality of accounting performance. The study's problem was represented by a set of questions that sought to clarify the conceptual frameworks of the researc...

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