OAK jurnallaridan yig‘ilgan 104809 ta ilmiy maqola: sarlavha, mualliflar, annotatsiya, kalit so‘zlar, DOI va tayyor iqtibos formatlari.
The article highlights issues of improving the accounting of tax expenses. Theoretical issues of tax expenditures are studied and proposals for their improvement are given.
This article provides a study of fixed asset accounting, including accounting and depreciation accounting for tax purposes. Studies have formed conclusions on the main fixed assets account for the purposes of accounting…
The article evaluates the size and composition of the informal economy in Uzbekistan, and the essence of the concept of the informal economy is also studied. Also, the reasons and factors for the wide spread of informal…
The article describes the emergence of tax obligations and their accounting issues. Directions for improving the accounting of tax obligations based on international standards of financial reporting are indicated.
The article discusses the transition to international financial reporting standards, their recognition and application. The directions for improving accounting used in practice on the basis of international financial…
This article examines strategic approaches and management practices aimed at optimizing the tax potential of large taxpayers operating in the oil and gas sector. Recognizing the important role of this sector in the…
Evaluating the effectiveness of the tax policy strategy implemented in Uzbekistan, special attention is paid to the analysis of its tactical directions. The study used a comprehensive approach that took into account…
The purpose of this research is to study the impact of cross-border e-commerce development under the regional economy of Inner Mongolia on the construction of higher vocational education majors in the autonomous region…
The article examines the theoretical foundations of the functioning of competition as an economic phenomenon that arises in a competitive banking environment, and also identifies the features of banking competition. Its…
This article presents comprehensive information on sukuk, an Islamic security, which is considered an Islamic security, in which order it is emitted, and its introduction into financial markets, and various scientific…
This article will focus on the analysis of the use and improvement of the effectiveness of digital technologies in the activities of telecommunications enterprises in the economy of our country, as well as on improving…
This article analyzes the issues of financial support of non-governmental non-profit organizations in the form of state grants and offers suggestions for improving the system.
The article covers the issues of entering financial market instruments adapted to world standards and creating a favorable economic zone for investors in the context of globalization. The use of financial market…
The digital economy significantly improves people's living standards, which is its main advantage. The digital economy is the main link between corruption and the shadow economy. Because numbers capture everything…
In the context of modern financial management and control, the public sector is becoming the object of increasing attention. This article comprehensively analyzes the current state and promising directions for the…
This article has studied and analyzed various scientific works that describe the instruments of Islamic finance and project financing through Islamic finance, as well as its differences and advantages from the…
In this article, the relevance of the role of foreign investments in industrial production, the positive impact of investments on the economy, measures to organize the effective use of investments in economic sectors…
The article is devoted to the consideration of the problems arising in the process of globalization and experienced in adjusting the National Accounting Standards (NAS) in Uzbekistan, including the standard related to…
Due to the rapid development of digital infrastructure in Uzbekistan, the landscape of tax debt collection is changing. Explores the evolving mechanism used by tax authorities to collect tax debts and highlights the…
As a result of the implementation of an unexpected event in a competitive market for telecommunication services, new ways of business development were shown. At the present stage of digitalization of relations between…
Internal control, that is, audit service, has a special place and importance in increasing the competitiveness of commercial banks in the national economy, further strengthening their position in international…
The scientific article analyzes the role of women in the popularization of innovative banking services in developing countries. Uzbekistan, Turkey, Malaysia, and Saudi Arabia were considered as developing countries in…
The dynamics of the digital transformation of the economy and society, the versatility and diversity of digital development indicators, their significant differentiation by economic sectors and regions of the country…
This article examines and analyzes the features of digitalization, the concept, types and differences of the terms digitalization and digital transformation, the share of digital technologies abroad in recent years, the…
This article provides information about the theoretical basis of investment instruments, musharakah and mudarabah, organizational and management system, as well as the principles of practical application, as well as…
This article explores teacher motivation in higher education, drawing on international experiences. Motivation, a vital factor in individual and society domains, is examined for its profound impact on collaborative…
Ensuring sustainable economic growth in Uzbekistan by diversifying the structure of the economy and increasing its competitiveness, consistent implementation of market mechanisms in all sectors of the economy, reducing…
This article discusses the origin of monopoly, various definitions given to it, regulation of monopolies and increasing the role of the state in it, the essence, theoretical foundations, necessity of anti-monopoly…
Бугунги кунда инсоният ҳаётига таҳдид солаётган асосий хавф-хатарлар сифатида майдонга чиққан экстремизм ва терроризм каби бузғунчи унсурларнинг дунёга тарқалиши ҳамда аҳоли томонидан экстремистик қарашлар ва ғояларга…
Ushbu maqola Mahmud Zamaxshariy o’zining «Navabig‘u-l-kalim» asarida badiiy san’atlarni qo‘llaganda fonetik vositalardan qay tarzda foydalanganini tahlil qilish maqsad qilib olingan. Bunda ba’zi badiiy san’atlar faolroq…
Мазкур мақолада Имом Абулқосим ибн Фирруҳ Шотибий (538-590 ҳ./1144-1194 м.) қаламига мансуб «Ҳирз ал-амоний ва важҳ ат-таҳоний» номли асарга битилган шарҳлар ва таржималар тўғрисида сўз юритилади. Имом Шотибийнинг бир…
Mazkur maqolada arab tilining balog‘at fani, uning tarkibidagi bayon, maoniy va badi’ ilmlari, ushbu ilmlarning yuzaga kelish tarixi, hamda, ularning ajdodlardan qolgan og‘zaki va yozma ma’naviy merosni o‘rganishdagi…
Ислом тарихнавислигининг таниқли намояндаларидан Муҳаммад ибн Саъднинг (ваф. 230/845) «ат-Табақот ал-кубро» асари ислом тарихига оид биографик туркумдаги энг муҳим манбалардан бири саналади. Асарда аёллар таржимаи…
XX asr boshida xalqaro munosabatlarda dinning o‘rni iqtisod va siyosatdek muhim hisoblanmagan bo‘lsa-da, dunyoda yuzaga kelayotgan nizo va kelishmovchiliklar jahon hamjamiyatiga diniy omilning muhim ekani, bu omil…
Maqolada o‘rta asrlarda yashagan yetuk olim Abu Hafs Umar Najmuddin Nasafiyning hayoti va ijodi aks ettirilgan. Abu Hafs Nasafiyning ilmiy ijodiga bevosita ta’sir qilgan Nasaf vohasi haqida qisqacha ma’lumotlar…
Mazkur maqolada jahonda, xususan mamlakatimizda bugungi kunda dolzarb bo‘lib borayotgan oila va jamiyatdagi xotin-qizlar va bolalarga qarshi qaratilgan turli shakldagi zo‘ravonliklar va tazyiqlarning milliy…
Ushbu maqolada islom huquqida yoritib berilgan inson huquqlari va undagi institutsional sohalar haqida so‘z boradi. Inson huquqini amalda ta’minlashni xalqaro institutlar va asosiy xalqaro hujjatlarsiz tasavvur etib…
XI–XII асрларда Мовароуннаҳрда фиқҳ илми ривожининг олтин даври ҳисобланади. Ҳанафий фиқҳи илмининг иккинчи йирик соҳаси «фуруъ ал-фиқҳ» илми бўлиб, у «усул ал-фиқҳ» илмида белгилаб берилган қоидалар асосида ишлаб…
Мовароуннаҳр, Хуросон диёрларида VII/XIII асрда яшаб ижод қилган, ўз даврининг кўзга кўринган етук алломаси ҳисобланган Рукниддин Убайдуллоҳ ибн Муҳаммад Самарқандий усул ал-фиқҳ ва бошқа илмларда улкан мерос қолдирган…
Мақолада XII–XIII асрларда ёзилган «ал-Кашшоф», «Мадорик ат-танзил», «Анвор ат-танзил» каби машҳур тафсирларга шарҳ ва ҳошиялар ёзиш, тўлиқ тафсирлардан кўра маълум суралар тафсирига бағишланган асарлар ёзиш Темурийлар…
Мовароуннаҳр уламолари фиқҳда ҳам, ақидада ҳам Имом Абу Ҳанифанинг мазҳабига эргашиб, турли оқим ва фирқа вакиллари билан баҳс-мунозара қилиш орқали мазкур мазҳабни ўлкада ривожланиши ва кенг ёйилишига ҳисса қўшганлар…
Имом Мотуридий халқаро илмий-тадқиқот маркази 2020 йил 11 августда Ўзбекистон Республикаси Президенти Шавкат Мирзиёевнинг ПҚ-4802-сонли Қарори асосида ташкил этилган. Марказ олдига Имом Мотуридий ва унинг издошлари…
Ushbu maqolada voleybol sportining o‘yin texnikasi, mashg‘ulotlar turi, voleybolda taktikaning ahamiyati va uning bugungi kundagi o’rni haqida fikrlar tadqim etiladi
Yosh futbolchilarning sport shakllanishining turli bosqichlarida: boshlang‘ich tayyorgarlik, sport sog‘lomlashtirish va boshlang‘ich ixtisoslashuv guruhlarida tayyorlanish xususiyatlarini tahlil qilish. Ushbu ishda…
QAYTA BOSHLASH: Mavzuning dolzarbligi. Gandbol - jahon miqyosida faol ravishda ommalashib borayotgan eng dinamik va ajoyib jamoaviy sport turlaridan biri. O'zining boy tarixi va Evropadagi kuchli an'analariga qaramay…
Ushbu maqolada jismoniy tarbiyaning salomatlikni mustahkamlash, ijtimoiy aloqalarni mustahkamlash va madaniy o'ziga xoslikni saqlashdagi muhim roli ko'rib chiqilgan.
Maqolada innovatsiyalar orqali bo‘lajak o‘qituvchilarni tayyorlashni takomillashtirish g‘oyasi berilgan; zamonaviy jismoniy tarbiya o'qituvchisini tayyorlash uchun foydali bo'lgan ma'lumotlarni o'z ichiga oladi.
Мазкур мақолада футбол тўгаракларида шуғулланувчи 11 ёшли футбалчиларнинг жисмоний ва психофизологик кўрсаткичларининг йиллик динамикаси ўрганилган
В данной работе рассматривается внедрение инновационных технологий в легкую атлетику,с особым акцентом на бег на средние дистанции, включая кросс. Современные технологии,такие как носимые устройства, фитнес-трекеры и…
Ushbu maqolada o‘quvchilarni jismonan yetuk qilib tarbiyalashda jismoniy madaniyat qadriyatlarini o‘zlashtirish jarayonida yoshlarning qiziqish va ehtiyojlarini qondira oladigan pedagogik yondashuvlar tahlil qilinadi…