It is devoted to problems describing the aspects related to the comparative analysis of fixed asset analysis, the method of forming fixed asset, the full use of fixed asset in the business unit and the management of the asset, and the management models of fixed assets. As a result of the type of economic change that is growing in the country, significant changes are occurring, and in turn, the globalization of  Uzbekistan is increasing its impact on the economy. As a result, the influence of the joint venture capital and other economic joint ventures on capital value and working capital is changing.

The article discusses the issue of limited implementation of digital technologies in the public asset management system, despite their potential to improve efficiency, transparency, and accountability. The author argues that various factors, such as the lack of digital infrastructure, limited funding, resistance to change, and inadequate skills and training, have hindered the adoption of digital solutions. The article proposes several solutions to address these challenges, including the development of a comprehensive digital strategy, increased funding and resources for digital infrastructure, capacity building and training for staff, and the establishment of clear policies and standards for digital implementation. The author also emphasizes the need for collaboration between government agencies, private sector partners, and civil society to promote a culture of innovation and enable the successful implementation of digital technologies.  

Сўнгги йилларда республикамизнинг йирик банклари капиталлашув даражасини ошириш борасида ишлаб чиқилган мақсадли чора-тадбирлар натижасида банклар томонидан хўжалик юритувчи субъектларни узоқ муддатли кредитлаш имконияти юзага келди. Шу билан бирга, республика тижорат банклари фаолиятида муаммоли кредитларнинг мавжудлиги, улар кредит ва инвестиция портфелларида диверсификация даражаси пастлиги рисклар лозим даражада бошқаришда муаммолар мавжудлигини кўрсатмоқда. Ушбу ҳолат Ўзбекистон тижорат банклари актив операциялари билан боғлиқ рискларни бошқариш усулларини такомиллаштириш йулларини излаш заруриятини келтириб чиқаради.

The United Nations Convention Against Corruption (UNCAC), adopted in 2003 and enforced from 2005, represents a significant global effort to address and mitigate the pervasive issue of corruption. This comprehensive treaty outlines measures for prevention, criminalization, international cooperation, and asset recovery, aiming to harmonize anti-corruption policies across member states. UNCAC's preventive measures promote the establishment of anti-corruption bodies, transparency in public administration, and integrity within the private sector. Its criminalization provisions mandate the penalization of various corrupt activities, including bribery and money laundering. The convention also enhances international cooperation, facilitating mutual legal assistance and information exchange among nations. Furthermore, UNCAC's robust asset recovery framework ensures the return of illicitly acquired assets to their countries of origin, strengthening financial regulations and enforcement mechanisms.

Сўнгги йилларда республикамизнинг йирик банклари Сўнгги йилларда республикамизнинг банклари рискларини бошқариш борасида ишлаб чиқилган мақсадли чора-тадбирлар натижасида банклар томонидан хўжалик юритувчи субъектларни ҳавфсиз тарзда узоқ муддатли кредитлаш ва инвестициялаш имконияти юзага келди. Шу билан бирга, республика тижорат банклари фаолияти рискларини бошқариш услубиёти муаммоли кредитларнинг пайдо бўлишига сабаб бўлмоқда, банкларда ўзига хос корпоратив рискларни бошқариш методикалари ишлаб чиқилмаяпти. Ушбу ҳолат Ўзбекистон тижорат банклари актив операциялари билан боғлиқ рискларни бошқариш усулларини қайта кўриб чиқиш ва методологик такомиллаштиришни талаб қилади.

Учитывая растущую роль и значение в управлении государственными активами, проведена аналитическая работа, показывающую, насколько важным является эффективное управление государственными активами в экономике, были сделаны выводы и предложения.

This article critically examines the role of accounting policy in budget organizations, providing insights into current practices and proposing strategies for improvement. It addresses key components such as revenue recognition, expense allocation, and asset valuation. The essay also explores challenges and opportunities, emphasizing the importance of technological integration, regulatory compliance, and stakeholder communication in enhancing financial transparency.

Currently, enterprises need to focus on innovative products or strategic marketing, but also on an often overlooked element, the workforce. Human capital, the collective skills, knowledge and experience of employees, is undoubtedly the most valuable asset that is the heart of an enterprise. Optimizing the management of these labor resources is no longer a secondary issue, but a central pillar of effective enterprise management. This article explores the fundamental principles of effective human resource management, strategies and techniques that not only attract and retain top talent, but also unlock their full potential, resulting in increased productivity, innovation, and long-term business success. In the modern business environment, companies are distinguished by how they manage their most valuable asset - human resources. Effective management of labor resources is the key to sustainable development of the enterprise and dominance in the market. The success of the enterprise directly depends on the skills, motivation and loyalty of its employees, therefore, improving the labor resources management system is of great importance in achieving the strategic goals of the enterprise. This process covers all stages from the selection of employees to their development and helps to increase the overall efficiency of the enterprise.

Ensuring the quality of asset portfolios of commercial banks, the need to ensure their financial stability and liquidity is considered one of the current issues. In this scientific article, an attempt was made to develop a scientific proposal and practical recommendations on ways to increase the efficiency of commercial banks' assets.

Axborot aktivi (Asset Value - AV) - apparat va dasturiy ta’minot, to‘plangan va qayta ishlangan ma’lumotlar to‘plami. Axborot aktivlari ularni ishlab chiqish, litsenziyalash, saqlash va almashtirish xarajatlarini baholash yo‘li bilan o‘lchanishi mumkin;

This article describes the specific features of tax law in legal systems, the basis of taxation of digital properties, specific legal mechanisms in Uzbekistan. In addition, the problems in the tax system are studied in detail with clear theoretical foundations. Well-reasoned proposals for solving problems are put forward. The article covers digital properties, legal concepts related to them, and tax issues.

Статья посвящена важности билингвизма в изучение иностранного языка. Билингвизм оказывает значительное влияние на развитие познавательных навыков и способностей детей. Кроме того, упоминается, что билингвизм помогает человеку повысить свое критическое и творческое мышление, что поможет помочь выучить язык эффективно и легко. Приведены некоторые примеры того, как билингвизм может оказать положительное влияние на улучшение языка и образование детей. Двуязычие играет важную роль в улучшении когнитивного развития детей. Исследования показывают, что дети, с раннего возраста подвергающиеся воздействию двух или более языков, развивают более высокие когнитивные способности по сравнению с монолингвальными сверстниками. Двуязычные дети часто демонстрируют улучшенные исполнительные функции, такие как решение проблем, контроль внимания и переключение задач. Процесс переключения между языками укрепляет когнитивную гибкость мозга, улучшая память и навыки многозадачности. Кроме того, двуязычие способствует развитию метаязыкового сознания, что помогает детям глубже понять структуру языка. Эта способность думать на нескольких языках не только способствует лучшей учебной успеваемости, но и помогает детям развивать более сильные социальные навыки. Несмотря на трудности, с которыми могут столкнуться двуязычные дети в процессе освоения языков, долгосрочные когнитивные преимущества перевешивают начальные сложности, что делает двуязычие ценным активом для их когнитивного и академического роста

In an era marked by global connectivity and cultural interdependence, the acquisition of foreign language skills has become an essential asset. This article explores the multifaceted landscape of modern foreign language learning, dissecting the intricate interplay of methods, ways, and technologies that shape contemporary language education. From traditional classroom methods to immersive experiences and cutting-edge technologies, the study investigates the effectiveness, advantages, and challenges of each approach. The organizational structures of language programs, including cultural immersion initiatives and study abroad opportunities, are examined to unveil diverse ways of fostering linguistic proficiency. Furthermore, the integration of technology, encompassing language learning apps, virtual reality simulations, and AI-driven tools, is scrutinized for its impact on accessibility and inclusivity in language education. Through a comprehensive exploration of these elements, this article aims to provide valuable insights into the evolving landscape of modern foreign language learning, offering a roadmap for educators, policymakers, and learners seeking effective strategies in this dynamic educational domain.

The article discusses the issues of repatriation of assets acquired through corruption from abroad and the experience of the Republic of Uzbekistan. During the study, special attention was paid to further improving the fight against corruption on the ground, analyzing the work carried out in Uzbekistan to recover assets acquired through corruption from abroad, the positive results achieved, shortcomings and problems.

In this article, based on the provisions of the Civil Code of the Republic of Uzbekistan, decrees of the President of the Republic of Uzbekistan, other normative legal acts, data from researches by experts of the World Bank Group the features of the introduction of digital technologies into civil circulation in the Republic of Uzbekistan are analyzed, proposals for amendments and additions to the Civil Code of the Republic of Uzbekistan and the adoption of the Law of the Republic of Uzbekistan «On Digital Assets» are justified.

В Стратегии «Узбекистан – 2030» отображены основные идеи достижения устойчивого экономического развития Республики Узбекистан. Поэтому, в качестве финансовых и информационных аспектов Стратегии Агентства по управлению государственными активами Республики Узбекистан должны быть выбраны направления действий, обеспечивающие создание финансовых источников для реализации соответствующих пунктов Стратегии «Узбекистан – 2030». В частности, одним из важных задач современного государства является создание и поддержка механизмов государственной поддержки инновационного развития экономики.

Dunyo bo‘yicha mamlakatlarning yoki alohida mintaqalarning kriptovalyutalarga bo‘lgan munosabati va yondashuvi turli xil hisoblanadi. Raqamli valyutalar deyarli yangi soha bo‘lganligi sababli ularning yagona huquqiy maqomi belgilanmagan, kollizion normalar yoki konvensiyalar ham mavjud emas. Maqolada kriptovalyutalarni huquqiy tartibga solishning dolzarb masalalari ko‘rib chiqilgan. Unda kriptovalyutalarning huquqiy tabiatini aniqlash bo‘yicha turli mamlakatlarning yondashuvlari o‘rganilgan va tahlil qilingan. Maqola kriptovalyutalarning huquqiy maqomini kompleks tadqiq etishdan iborat bo‘lib, huquq va moliya sohasidagi mutaxassislar, shuningdek, yangi texnologiyalarga qiziquvchi keng auditoriyaga mo‘ljallangan.

This article is devoted to the development of human capital in the digital economy, reflecting on the potential and prospects of Uzbekistan in this matter today. The study analyzes the role of human capital in the economic system and the factors of effective organization of its activities, as well as the impact of human capital development in a modern market economy on the development of innovations in companies. At the same time, the article examines the history of the emergence of human capital, the foundations of its formation and development and stops at the stages of its formation.

The impact of interest rates on the stock market is a topic of significant interest and debate among economists, investors, and policymakers. Interest rates play a crucial role in shaping the behaviour of financial markets, influencing investment decisions, asset valuations, and overall market dynamics. Interest rate changes can have a significant impact on stock prices, volatility, and investor mood. They can also have an impact on the performance of certain stocks, industry sectors, and the market as a whole. This thesis will explore the complex relationship between interest rates and the stock market, examining the various ways in which changes in interest rates can impact stock prices and market dynamics.

В статье рассматриваются особенности регулирования преступлений, связанных с коррупцией, и наказательной политики в законодательстве ведущих европейских стран. На основе данных Transparency International (CPI 2024) проведён сравнительный анализ практики Дании, Финляндии, Норвегии, Швейцарии, Швеции, Нидерландов, Люксембурга, Ирландии, Исландии и Эстонии. Особое внимание уделено правовым дефинициям коррупции, видам взяточничества (активного и пассивного), конфликту интересов, злоупотреблению должностными полномочиями. Проанализированы санкции: лишение свободы, штрафы, конфискация имущества, дисквалификация должностных лиц, а также уголовная ответственность юридических лиц. Автор подчёркивает, что ключевыми факторами успешной антикоррупционной политики являются: развитая правовая база, неизбежность наказания, прозрачность и общественный контроль, а также международное сотрудничество. Сделан вывод о возможности использования опыта европейских стран как модели для дальнейшего совершенствования законодательства Узбекистана в сфере противодействия коррупции.

Мазкур мақола жиноий активларни қайтаришнинг назарий-ҳуқуқий жиҳатлари таҳлилига бағишланган. Хусусан, жиноий активлар тушунчасига таъриф берилган, ҳамда жиноий активларни хорижий юрисдикциядан қайтаришга доир халқаро ҳужжатлар қоидалари ва миллий қонунчили нормалари таҳлили баён этилгн. Таҳлил асосида соҳага доир миллий жиноят-процессуал қонунчиликни такомиллаштиришга доир бир қатор илмий асослантирилган таклифлар ишлаб чиқилган.

This article is devoted to the organization and accounting of fixed assets in Uzbekistan by business entities. At the present stage of Uzbekistan's economic development, the role of the main tools as the basis for the modernization of the country's economy is being considered. The main purpose of the article is to consider the basic principles and features of accounting for fixed assets as the basis of the material and technical base of enterprises in accordance with modern requirements. At the same time, the article will consider the methodological foundations of accounting for fixed assets in business entities and present the features of its improvement.

In our increasingly interconnected world, acquiring multiple languages provides a wide range of cognitive, social, and professional benefits. This paper examines the advantages of multilingualism, such as enhanced memory, improved problem-solving abilities, and greater multitasking skills. Furthermore, learning new languages promotes cultural understanding and facilitates global communication, enabling individuals to engage with diverse communities more effectively. Professionally, multilingualism enhances career prospects and boosts competitiveness in the international job market. Additionally, research indicates that knowing multiple languages can help maintain brain health and slow cognitive decline. Overall, mastering multiple languages is a valuable asset that enriches both personal and professional experiences while fostering global connections.

The article discusses the problems of the development of derivative financial instruments in the global economy. The analysis of the current state of the exchange and over-the-counter markets of derivative financial instruments is carried out. The legal regulation of the derivatives market in international and Russian banking practice is considered. The paper also identifies the main trends in the development of the derivatives market in modern conditions, justifies the need for a new approach to their regulation in the Russian financial market.

В статье рассматривается пути развития приватизации и сокращения участия государства в экономике Узбекистана, разработанный в рамках реализации Постановления Президента Республики Узбекистан от 19.04.2024 г. № ПП-162 «О дополнительных мерах по сокращению участия государства в экономике» направленного на сокращение участия государства в экономике. Предложенные пути сокращения участия государства в экономике Узбекистана способствуют формированию конкурентной рыночной среды, повышению эффективности использования активов, привлечению частных инвестиций, а также стимулированию предпринимательской инициативы. Кроме того, данные меры направлены на снижение нагрузки на государственный бюджет, улучшение управления предприятиями и повышение их прозрачности, что, в свою очередь, создает условия для устойчивого экономического роста и интеграции Узбекистана в глобальные экономические процессы.