Академические исследования в современной науке http://econferences.ru/index.php/arims <div class="description"> <p>An American open conference that publishes original research and review articles in a variety of fields. The main goal is to offer an intelligent platform for international scientists and to develop interdisciplinary research in applied sciences. Conference languages: Belarusian, Russian, english, Maldaski, Kazaқsha, o’zbek, limba romвnă, Kyrgyz tili, Հայերեն</p> </div> «AID» LLC ru-RU Академические исследования в современной науке HIGH ENTROPY ALLOYS COATINGS: PROBLEMS AND PROSPECTS http://econferences.ru/index.php/arims/article/view/22446 <p>High entropy alloys (HEAs) have been widely applied as a new generation of materials in materials science and coating technologies in recent years. This article provides a comprehensive analysis of the existing problems and prospects of coatings obtained from high entropy alloys. The mechanical, thermal, and corrosion resistance properties of HEAs, as well as the challenges encountered during their preparation and on their surfaces, are discussed in detail. The article addresses the technological problems in the application of HEAs, new methods for improving coating quality, and prospects for future developments. The research findings highlight the potential for effectively utilizing high entropy alloys in various industries.</p> Indira Orazbaeva Baxit Jollibekov Copyright (c) 2024 2024-12-05 2024-12-05 3 48 5 8 IMPROVING THE AUDIT OF COMMODITY MATERIAL RESERVES IN COMMERCIAL BANKS http://econferences.ru/index.php/arims/article/view/22450 <p>Commodity material reserves, including office supplies, IT equipment, and security-related materials, are essential for the smooth operations of commercial banks. While these reserves are not directly linked to revenue generation, their proper management and auditing ensure compliance with regulations, operational continuity, and reliable financial reporting. This thesis addresses the challenges faced in auditing these reserves and proposes solutions to improve the audit process using advanced tools and methodologies.</p> Zafar Toshkulov Copyright (c) 2024 2024-12-05 2024-12-05 3 48 9 11 IMPROVING THE ACCOUNTING OF COMMODITY-MATERIAL RESERVES IN COMMERCIAL BANKS http://econferences.ru/index.php/arims/article/view/22451 <p>Commodity-material reserves, including office supplies, IT equipment, and security-related materials, are crucial for the smooth functioning of commercial banks. Accurate accounting and management of these reserves ensure operational efficiency, cost control, and compliance with regulatory standards. However, managing these reserves across multiple branches, with diverse inventory types and valuation methods, often leads to inefficiencies. These challenges highlight the need to improve accounting practices for commodity-material reserves in commercial banks.</p> Arslon Niyazimbetov Copyright (c) 2024 2024-12-05 2024-12-05 3 48 12 14 IMPROVEMENT OF AUDIT OF SETTLEMENTS WITH SUPPLIERS OF GOODS AND CONTRACTORS http://econferences.ru/index.php/arims/article/view/22452 <p>The audit of settlements with suppliers of goods and contractors plays a vital role in ensuring the financial stability and transparency of an organization. This process validates the accuracy of financial records and their compliance with regulations and internal policies. However, the increasing complexity of modern economic environments, growing transaction volumes, technological advancements, and intricate legal frameworks necessitate the continuous improvement of auditing methodologies.</p> Ismat Nazarov Copyright (c) 2024 2024-12-05 2024-12-05 3 48 15 16 THE STATE OF FORMATION OF STATE BUDGET REVENUES AND THEIR DISTRIBUTION BETWEEN BUDGETS OF DIFFERENT LEVELS http://econferences.ru/index.php/arims/article/view/22453 <p>The effective formation and equitable distribution of state budget revenues play a crucial role in ensuring the stability and sustainability of public finances. This study examines the current state of budget revenue formation in Uzbekistan, focusing on the mechanisms of revenue distribution between various levels of the budget system—national, regional, and local. By analyzing existing legal frameworks, statistical data, and international practices, this research identifies key challenges and proposes recommendations for improving the fiscal system in Uzbekistan.</p> Nafisa Babaxanova Copyright (c) 2024 2024-12-05 2024-12-05 3 48 17 18 AUDITING PROFESSIONAL ETHICS AND ITS DEVELOPMENT IN THE REPUBLIC OF UZBEKISTAN http://econferences.ru/index.php/arims/article/view/22454 <p>This thesis explores the role, evolution, and challenges of auditing professional ethics in Uzbekistan, emphasizing its critical contribution to financial transparency, accountability, and economic stability. It analyzes the regulatory framework governing ethical practices in auditing, identifies key challenges such as conflicts of interest, weak enforcement mechanisms, and lack of training, and proposes actionable strategies to enhance ethical compliance. This research provides a roadmap for fostering trust and credibility in Uzbekistan’s auditing profession, supporting its economic reforms and global integration.</p> Shaxnoza Ibodullayeva Copyright (c) 2024 2024-12-05 2024-12-05 3 48 19 21 RNKI TEXNOLOGIYASI USULIDAN FOYDALANIB, POMIDORNING HASHAROTLARGA CHIDAMLILIGINI OSHIRISH http://econferences.ru/index.php/arims/article/view/22455 <p>Pomidor (<em>Solanum lycopersicum) </em>bugungi kunda dunyo miqyosida keng tarqalgan va iqtisodiy jihatdan muhim bo’lgan sabzavot ekinlaridan biridir. U antioksidantning muhim manbai hisoblanadi. Pomidorni yetishtirish va qayta ishlash yil sayin aholi sonining o‘sishi bilan ortib bormoqda. Shuningdek, pomidor mevasi tarkibidagi likopen, β-karotin, α-tokoferol, polifenollar va C vitamini kabi inson salomatligiga ijobiy ta'sir ko`rsatadi. Ayniqsa likopen va β-karotin antioksidanlari organizmdagi erkin radikallarni zararsizlantirishda muhim ro’l o’ynaydi.</p> Sh.D. Ibragimova M.S. Ayubov S.M. Ergasheva Copyright (c) 2024 2024-12-05 2024-12-05 3 48 22 23 LABORATORY STUDIES ON THE EFFECTS OF HYDROGEN EXPOSURE ON POROSITY, PERMEABILITY, AND CHEMICAL COMPOSITION OF TERRIGENOUS RESERVOIR ROCKS: A CASE STUDY OF THE BOBRIKOVSKII FORMATIONS IN THE NORTHEAST VOLGA-URAL OIL AND GAS PROVINCE http://econferences.ru/index.php/arims/article/view/22461 <p>This article outlines the methodology for conducting laboratory investigations into the effects of hydrogen on reservoir rocks. It details the stages of sample analysis and the instruments employed during the experiments. A comparative evaluation of the porosity and permeability of core samples was undertaken, revealing a 4.6% decrease in porosity and a 7.9% reduction in permeability following hydrogen exposure. Correlation analysis indicated a typical shift in the relationship between these characteristics: post-exposure, the variability of values increased while the correlation coefficient decreased, suggesting alterations in the void structure. The findings suggest that the observed reductions in porosity and permeability are attributed to slight compaction due to effective stresses. Chemical analyses indicated no significant changes in the composition of primary oxides before and</p> T.F. Elmuradov J.X. Mamirov Copyright (c) 2024 2024-12-05 2024-12-05 3 48 24 37 ФИРИБГАРЛИК ЖИНОЯТИНИНГ КРИМИНОЛОГИК ТАВСИФИ http://econferences.ru/index.php/arims/article/view/22468 <p>Ушбу мақолада фирибгарлик жиноятининг криминологик тавсифи ва виктимлик тушунчасикенг ёритиб берилган.</p> Абдулхамид Абдулхаев Copyright (c) 2024 2024-12-06 2024-12-06 3 48 38 49 СУҒУРТA ТИЗИМИНИ ЖAХОН СТAНДAРТЛAРИ AСОСИДA РИВОЖЛAНТИРИШ http://econferences.ru/index.php/arims/article/view/22479 <p>Иқтисодиётни модернизaциялaш шaроитидa республикa корхонaлaридa хaлқaро стaндaртлaргa мувофиқ бўлгaн сифaтни бошқaриш тизимлaрини жорий этиш долзaрб мaсaлa бўлиб келмоқдa. Чунки ҳозирги глобaллaшув шaроитидa истеъмолчи нaфaқaт ишлaб чиқaрилaётгaн мaҳсулот вa кўрсaтилaётгaн хизмaтлaрни сифaт сертификaтгa эгa бўлишини, бaлки мaҳсулотнинг сифaти вa ишончлилигигa ҳaм кaфолaт тaлaб қилмоқдa.</p> Дилшод Бaхриев Copyright (c) 2024 2024-12-06 2024-12-06 3 48 50 54 PATHOLOGICAL OUTCOME OF CARDIO SYSTEM IN CHILDREN WITH CONGENITAL HEART DISEASES http://econferences.ru/index.php/arims/article/view/22489 <p>Congenital (meaning present at birth) heart disease is a term used to describe a number of different conditions that affect the heart. These heart abnormalities are problems that occur as the baby's heart is developing during pregnancy, before the baby is born. Congenital heart disease (CHD) affects 1 in 120 babies born in the United States, making heart defects the most common birth defects.</p> B.R. Abdumuminov Mohammed Sajid Arshad Copyright (c) 2024 2024-12-06 2024-12-06 3 48 55 58 MICROSOFT XIZMATLARINING TA’LIMDAGI O‘RNI http://econferences.ru/index.php/arims/article/view/22511 <p>Ushbu maqola Microsoft xizmatlarining ta’lim sohasidagi o‘rni va ularning ta’lim jarayonini innovatsion yondashuvlar bilan boyitishdagi ahamiyatini tahlil qiladi. Microsoft Office 365, Teams, Azure, Minecraft: Education Edition va boshqa vositalar o‘qituvchilar va o‘quvchilar o‘rtasidagi samarali muloqotni ta’minlab, raqamli texnologiyalar orqali ta’lim jarayonini boyitadi. Shuningdek, maqolada ushbu xizmatlarning amaliy foydalanish misollari keltirilib, kelajakdagi istiqbollari yoritiladi.</p> Ilhomjon Aldashev Xolmurod Fazliddinov Copyright (c) 2024 2024-12-09 2024-12-09 3 48 59 62 HEALTH AND MEDICINE VOCABULARY IN LANGUAGE LEARNING http://econferences.ru/index.php/arims/article/view/22517 <p>This article explores the significance of health and medicine vocabulary in language learning, addressing common challenges faced by learners and proposing effective strategies to overcome them. It emphasizes the importance of integrating specialized vocabulary into language curricula and offers practical advice for educators and learners.</p> Ozoda Bosimbekova Fazilat Ikromova Copyright (c) 2024 2024-12-09 2024-12-09 3 48 63 65