Eurasian Research Bulletin (ERB) is an Open Access, Peer Reviewed, International, Refereed, Scientific Journal that publishes original research and review articles related to diverse research in multidisciplinary areas. The main objective of Eurasian Research Bulletin (ERB) is to offer an intellectual platform to the international scholars and it aims to promote interdisciplinary studies. All manuscripts must be prepared in English language and subject to a rigorous peer-review process. The scope of the journal is not limited to Biological Sciences (BIO) Computer and Information Science and Engineering (CISE) Education and Human Resources (EHR) Engineering (ENG) Environmental Research and Education (ERE) Geosciences (GEO) Integrative Activities (OIA) International Science and Engineering (OISE) Mathematical and Physical Sciences (MPS) Social, Behavioural and Economic Sciences (SBE) Entrepreneurship and Innovations (EI) Data Science and Artificial Intelligence (AI) Robotics and Automation (RA) ISSN (E): 2795-7675 Journal Impact Factor: 7.995
Plot Disruption Through Deceptive Expectation In The Uzbek Version
In the article, on the example of Uzbek prose, the role of false expectations in the breakdown of the plot is analyzed from a linguopoetic and pragmatic point of view. The manifestation of the unexpected phenomenon in the literary text, as well as the linguopoetic and philosophical foundations of the phenomenon are analyzed, and its importance as an aesthetic tool that activates the reader’s perception is justified.
Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
Proposals and recommendations for changes to tax policy in 2026 to effectively utilize tax incentives
This article studies the theoretical and practical aspects of the effective use of tax incentives. Proposals and recommendations for possible reforms in tax policy in 2026 were developed. The study analyzed the impact of incentives on the efficiency of business entities, the investment climate, and the development of competition. On this basis, the need to simplify the system of incentives, target groups, and strengthen their monitoring mechanism was justified. The proposed measures are aimed at making tax policy more effective, stabilizing budget revenues, and improving the business environment
The economic essence of indirect taxes in Uzbekistan and ways to improve the methodology for their forecasting
The article examines the role of indirect taxes in the tax system of the Republic of Uzbekistan, reforming the tax system, further improving and increasing the efficiency of the tax mechanism, as well as generally recognized international norms and standards in the field of taxation, and draws conclusions from advanced international experiences. . It defines the main directions of improvement of control mechanisms, the main focus is on policy reforms, technological integration and capacity building in tax authorities.
Copyright (c) 2025 https://creativecommons.org/licenses/by-nc/4.0
Ways to improve taxation of business entities in Uzbekistan
This article discusses the theoretical and practical issues of improving the taxation system of business entities in Uzbekistan. The ways of supporting entrepreneurial activity through liberalization of tax policy, simplification of taxation mechanisms and digitalization of tax administration are analyzed. Also, the existing problems in the taxation of small and medium-sized businesses, organizational and legal mechanisms for their elimination, and directions for improvement based on foreign experience are indicated. The results of the study include proposals aimed at creating a favorable tax environment for business entities, ensuring transparency of taxation, and stimulating economic growth
Ways to organize the activities of a tax inspector attached to a mahallabay in Uzbekistan and improve mahallabay mechanisms
This article highlights the role and importance of interregional tax inspection in improving large-scale reforms aimed at creating favorable conditions for conducting business activities in the tax sphere in the country and further strengthening the confidence of business circles. At the same time, some important reforms in the organization of makhallabay work in the tax system of Uzbekistan are studied, foreign experience is studied, scientific and practical conclusions and proposals are developed on its application in our country.
Scientific analysis of the hidden economy in the Republic of Uzbekistan and its reduction in scientific research
This article describes the improvement of the administration based on bringing services to business entities to a new level, further increasing the tax administration literacy of the population, supporting entrepreneurship, creating an equal competitive environment and guaranteeing the rights of consumers, and encouraging the active participation of the general public in curbing the underground economy. In recent years, countries around the world have been paying special attention to the implementation of various mechanisms to prevent and reduce tax evasion by taxpayers when developing their shortterm and long-term budget-tax policy strategies. At the same time, conducting scientific research aimed at reducing illegal financial flows, analyzing the factors that cause tax evasion by taxpayers, reducing the hidden economy, and focusing on the scientific and theoretical aspects of tax evasion processes remains one of the priorities. At the same time, the fields were studied, foreign experience, scientific-practical conclusions and proposals were formed on its application in our country.
Characteristics Of Blood Viscosity And Parameters Affecting It
Blood viscosityisan importantbiophysical parameterdeterminingthe efficiencyof blood circulation and oxygen transport in the body.It depends on blood composition, red blood cell properties,temperature, and blood flow velocity. Changes in viscosity play a key role in clinical diagnostics and the functional state of the cardiovascular system.
The Influence Of Argon Ions On The Photoelectric Properties Of A Heterostructure Based On CdTe-SiO2- Si
This study investigates the effects of argon ion bombardment on the photoelectric properties of a CdTe-SiO2-Si heterostructure. The research focuses on understanding the mechanisms of photo-electromotive force (photo-EMF) generation in cadmium telluride (CdTe) films, especially the inversion of photo-EMF polarity depending on the wavelength of the incident light. Films deposited at substrate temperatures between 250°C and 300°C demonstrated varying photovoltaic properties across different depths, which were influenced by the deposition angle and film thickness. Through spectral analysis, the study identified three types of samples based on their photo-EMF polarity behavior. The first type consistently showed A-polarity, the second exhibited B-polarity, and the third type displayed polarity inversion depending on the wavelength and illumination direction. Ion bombardment further modified the films' characteristics by reducing thickness and altering conductivity, leading to significant changes in their photovoltaic behavior. The results suggest that the photo-EMF generation mechanisms are depth-dependent, with different regions of the film contributing to the overall photovoltaic response. These findings provide valuable insights into the layer-by-layer localization of photo-EMF generation mechanisms in CdTe films and demonstrate the potential of ion bombardment as a method to tune the photovoltaic properties of semiconductor heterostructures
SnO2 thin film structural properties and optical characteristics
This paper examines the structural and optical properties of thin-film nanoparticles based on tin dioxide (SnO2). SnO2 is an n-type semiconductor with a wide band gap (3.6–3.8 eV), widely used in gas sensors, photocatalytic, and optoelectronic devices. In this study, SnO2 nanoparticles were obtained using sol-gel and thermal evaporation methods, and their structure and morphology were studied using X-ray diffraction, atomic force microscopy, and scanning electron microscopy. X-ray diffraction data from the tetragonal phase of the films showed that the polycrystalline structure has a similar structure. Annealing at elevated temperatures (200–600 °C) resulted in sharpening of diffraction peaks, increased crystallinity, and increased particle size. AFM and SEM analyses revealed grain size in the range of 76–98 nm, i.e., temperature increases with surface flatness improvement. Optical analysis revealed SnO₂ films exhibiting high transmittance (≈90%) and low reflectivity, which supports this function. The study demonstrated that results from SnO₂-based films in gas sensors, solar cells, and optoelectronics applications can be recommended as a promising material
Translation As An Object Of Comparative Literature
This article traces the development of translation theory from its origins in classical antiquity, through the Middle Ages and the Renaissance, to the modern era. It also examines key theoretical models, including transformational, semantic-semiotic, situational, and communicative approaches, and explores the dual linguistic and nonlinguistic aspects of translation.
Enhancing English Language Instruction in Higher Education through the Integration of Critical Thinking Development
In the 21st century, English language education has shifted from emphasizing grammatical accuracy to developing communicative and cognitive competences. Among these, critical thinking is a key component in preparing students for independent learning, informed decision-making, and global citizenship. This paper examines how critical thinking can be effectively integrated into English teaching practices at the higher education level. It discusses theoretical foundations, pedagogical approaches, and organizational strategies that promote critical engagement. The study argues that English language teaching (ELT) should move beyond linguistic mastery to foster reflective, analytical, and evaluative skills that empower students to construct and express reasoned viewpoints.
Spectroscopic Study Of Metal Nanoparticles Stabilized By Biopolymers
In this paper, we study silver, copper, and gold nanoparticles stabilized with natural biopolymers chitosan, sodium alginate, and gelatin using infrared spectroscopy (IR). The interaction of the biopolymer functional groups with the surface of metal nanoparticles obtained by the "green synthesis" method was studied. The obtained IR spectra showed a shift of the bands corresponding to the stretching vibrations of the OH, -H, and C=O groups, indicating the formation of coordination bonds between the metal atoms and the active centers of the polymers. It was found that the efficiency of nanoparticle stabilization depends on the chemical nature of the biopolymer, as well as on the pH and reaction temperature. Additional methods, UV spectroscopy and dynamic light scattering (DLS), confirmed the formation of stable nanocomposites with a particle size of 20-80 nm. The results demonstrate that biopolymers can act as both a reducing agent and a stabilizer, ensuring the environmentally friendly synthesis of metal nanoparticles. The obtained materials are promising for use in biomedicine, catalysis, and sensorics.
The Role Of The Educational Services Market In The Context Of Digital Transformation
This article examines the role of the educational services market in the context of the digital transformation of society and the economy. It examines key trends in the digitalization of the education system, the functioning of educational institutions in this new environment, and the impact of digital technologies on the quality and accessibility of educational services. The challenges and prospects for the development of the education market in the digital environment are identified.
Improving The Incentive System For Educational Institutions
This article examines current issues related to the effectiveness of the current remuneration system for faculty members at higher education institutions and develops scientific recommendations for creating a system that stimulates their work activity and ultimately increases the effectiveness of their research and teaching activities.
Issues of methodological improvement of tax collection in the tax system through electronic information systems
This scientific work analyzes methodological problems encountered in tax collection through improving digitalization processes in the tax system. The possibilities of introducing digital technologies in tax administration, increasing transparency in relations with taxpayers, and expanding the tax base are highlighted. The need for integration of existing information systems, processing of large amounts of data, and the introduction of artificial intelligence and blockchain technologies is also substantiated. The study separately considers problems in increasing the efficiency of tax collection - insufficient development of methodological approaches, shortcomings in standardization, and issues related to data security
Ways to improve modern digitalization in accelerating economic reforms in Uzbekistan
This article presents an analysis of the features of entering the information society abroad and in our country in the conditions of the digital economy, organizational and functional relations of participants in the information and communication market.
Aesthetic Analysis Of Artworks Created Using Artificial Intelligence
This article examines the aesthetic analysis of artworks created using artificial intelligence (AI). AI has recently entered the process of art creation and gained significant importance. The paper analyzes the aesthetic and technical features of AI-generated artworks compared to human-made art.]
Theoretical Foundations Of Preparing Teachers Of Pedagogical Technicism For Professional Activity
This article reflects on the theoretical foundations of preparing teachers of the future pedagogical Technical School for professional activities. Feedback on the need to achieve the knowledge, qualifications, skills and professional competencies that future teachers should acquire in the process of preparation for professional activities, pedagogical abilities and pedagogical skills, and the importance of self-development and non-stop research during the course of conducting professional activities are presented.
Digital Transformation In Vocational Education: Theoretical Basis For Increasing The Efficiency Of Management Decision-Making
This article theoretically analyzed the impact of digital transformation processes on the management system of vocational education and training (VET) institutions. The limitations and inefficiency of traditional management paradigms in the context of the digital economy were studied. Classical theories of educational management and decision-making (formal, rational, collegial, political, etc.) were critically analyzed, and their inability to meet modern challenges was substantiated. Based on this analysis, new theoretical approaches were proposed, which integrate the principles of data-driven decision-making and agility. Key principles such as contextual agility, data-informed iteration, stakeholder integration, and strategic foresight were identified, and their theoretical essence was revealed.
Improving The Methodology For Developing Future Engineers' Competencies In Computer Modeling
The article examines the theoretical and methodological foundations for improving the process of developing computer modeling competencies among future engineers in the context of digital education. It analyzes the pedagogical conditions, structural components, and stages of competency formation through an integrative approach combining technical disciplines, digital tools, design thinking, Computer-supported collaborative learning, project-based learning. The research emphasizes the importance of interactive modeling environments, simulation technologies, and interdisciplinary integration in enhancing students’ analytical, creative, and problem-solving skills. The proposed methodology aims to strengthen engineering education by linking theoretical knowledge with practical modeling experience, ultimately fostering innovation-oriented specialists.
The importance of the methodology of using artificial intelligence systems in achieving sustainable economic growth
The methodology for using artificial intelligence systems to achieve sustainable economic growth is an integral part of the modern digital economy. The article analyzes the impact of artificial intelligence technologies on economic processes, the methodological foundations for their effective implementation in management, production, financial and tax systems. It also highlights the possibilities of rational use of economic resources, increasing labor productivity and strengthening competitiveness with the help of artificial intelligence. The experience of foreign countries and the advantages and problems of implementing AI systems in the conditions of the economy of Uzbekistan are analyzed. The results of the study show that management approaches based on artificial intelligence are an important factor in achieving sustainable economic growth and increasing efficiency.
Importance Of Improving Information Services In The Educational Management Of Pedagogical Higher Education Institutions
This article examines the issues of improving the system of information services in the process of educational management at pedagogical higher education institutions. The significance of information services in enhancing the quality of education, their role in optimizing management through the centralized storage of regulatory documents related to the educational process, as well as data on students, has been analyzed. Furthermore, the role of interactive technologies, electronic learning platforms, and modern management mechanisms in the effective organization of the educational process is scientifically substantiated. The study justifies the necessity of adapting advanced foreign experiences to the national education system and highlights the sociopedagogical importance of information services in expanding the spiritual and professional potential of the pedagogical community.
Developing Digital Competencies Of Future Engineers In Engineering Education: Opportunities And Challenges
This article examines the significance and effectiveness of pedagogical mechanisms in developing digital competencies of future engineers in engineering education. It analyzes how project-based learning, simulation software, coding exercises, interactive teaching methods, and online platforms contribute to the development of technical, creative, communicative, and collaborative skills among students. The study also addresses challenges in fostering digital competencies, including limitations in technological infrastructure, faculty digital proficiency, and variations in student motivation
Methodology for Developing Students’ Ecological Competence through an Integrative Pedagogical Model in Biology and Microbiology Education
This article presents a didactic model aimed at enhancing students’ ecological competence through the teaching of biology and microbiology within the undergraduate program “Ecology and Environmental Protection.” The model is based on interdisciplinary integration, developmental education, and a value-oriented approach. It emphasizes meaning-making through student-centered learning principles such as personal experience, reflection, and collaborative learning. The proposed methodology is suitable for technical higher education institutions and contributes to the formation of ecological awareness and sustainable thinking
Sources Of Noise Of Machine Systems (Stanks, Technological Lines, Production Equipment) Used In Machine-Building Shops, Their Norms And Characteristics
The article is devoted to the analysis of noise sources, their norms, and acoustic characteristics arising in machine-building, machine-building, and blacksmithing workshops using the example of JSC "Tashkent Passenger Car Construction and Repair Plant." The study recorded more than 100 types of technological equipment available in large industrial workshops, and their contribution to the acoustic load was studied in detail. In the mechanical engineering workshop, the main sources of noise were hydraulic presses and screw compressors, and the sound pressure was measured in the range of 74-103 dB. In the machine shop, it was found that the sheet folding and plasma units emit noise in the range of 80-106 dB. The highest noise levels were observed in the blacksmith shop, where the sound pressure during the manufacture of wagon springs reached 118- 122 dB. Also, the noise generated by chisel hammers and mechanical presses was recorded in the range of 115-130 dB, and in metal-cutting machines - in the range of 105- 115 dB. Mechanical, aerodynamic, hydrodynamic, and electromagnetic types of noise are classified according to their origin, and their frequency ranges and spectral characteristics are indicated. Normative standards were analyzed in accordance with the requirements of SanPiN RUz N 0325-16 and GOST 12.1.050-86. The levels of sound pressure at workplaces were assessed in octave frequency bands, and the compliance of working conditions with sanitary and hygienic requirements was determined. The research results show that to reduce noise, technological and structural optimization of the source, the use of acoustic barriers in the path of propagation, and personal protective equipment are necessary. As recommendations, it is proposed to install acoustic screens in the operator's seats, use high-frequency absorbing materials, and develop innovative technical solutions. This approach is relevant in protecting workers' health, preventing occupational diseases, and increasing labor productivity.
Timurid Princesses: Historical Figures And Political Role
This article, based on historical sources, illuminates the lives, political activities, spiritual legacies, and roles in state affairs of renowned princesses who lived during the Timurid dynasty - Sultan Bakht Begum, Gavhar Shod Begum, Shodmulk Khatun, and Khanzada Begum. Each of these women actively participated in the socio-political life of their era, with some playing crucial roles in state governance. The princesses' selfless service, wisdom, determination, and tragic fates provide important historical evidence for understanding the complex socio-political landscape of the Timurid period. Through this article, readers will become acquainted with these Timurid princesses as exemplars of the highly intellectual and resilient women of their time.
Security And Stability As An Important Criterion For SocioPolitical Reforms In Uzbekistan
The article provides a scientific analysis of issues of ensuring security, peace and stability in the context of socio-political reforms implemented in Uzbekistan. Scientific conclusions are made on the basis of theoretical and conceptual research
The Theoretical And Pedagogical Foundations Of Socialization In Personal Development
This article analyzes the theoretical and pedagogical foundations of socialization in the process of personal development. It examines the meaning and historical formation of the concept of “socialization” through sociological, psychological, and pedagogical interpretations. The article explores the roles of family, school, and society in the socialization process, as well as mechanisms for fostering civic consciousness through education and upbringing. International experiences (Finland, Japan, USA) and current reforms in Uzbekistan are discussed. The effectiveness of activity-based learning, cooperative methods, and learner-centered approaches in developing personal social activity is substantiated
Development Of Students' Logical Competence Through The Improvement Of Software And Information Support In The Context Of Digitalization
This article examines the problems of developing students' logical competence using logical problems from the vector chapter of geometry. Logical problems and the didactic requirements for them, as well as the features of solving logical problems using digital educational technologies, are analyzed. The importance of teaching students analytical and systematic thinking through logical problems in modern education is highlighted.
Comparative Historical Analysis Of The Development Of Creativity In Primary School Education
This article examines the historical evolution of approaches to fostering creativity in primary education. From classical didactic models to modern constructivist theories, the nurturing of creativity has undergone profound transformations. Drawing on a range of historical and contemporary sources, this study identifies key stages in the conceptualization of creativity, evaluates the impact of pedagogical innovations, and highlights the evolving understanding of the child's creative potential. The analysis reveals a gradual shift from rote learning toward student-centered, activity-based models that recognize creativity as a critical component of holistic development.