№ 6 (2025) The Journal of Applied Science and Social Science

This article is dedicated to the topic “International Financial Reporting Standards (IFRS/IAS)” and highlights the essence, objectives, and practical significance of these standards. International Financial Reporting Standards (IFRS) are a set of regulatory documents designed to ensure a unified format for accounting reports on a global scale. Their main objective is to guarantee transparency, accuracy, and comparability of financial information. The article also analyzes the differences between IAS (International Accounting Standards) and IFRS, the historical development of these standards, and the stages of their implementation in practice. Reports prepared in accordance with international standards serve as a reliable and comprehensive source of information for investors, creditors, and other stakeholders. The research also examines the current state and urgent issues of implementing these standards in Uzbek enterprises. The conclusion substantiates the importance of international standards in improving the quality and reliability of financial reporting.

This article explores the role of transmedia storytelling in language education, emphasizing its effectiveness in increasing student engagement and motivation. By spreading narratives across multiple media platforms, transmedia stories provide immersive, contextualized language experiences that cater to diverse learning styles. The article discusses how this approach supports vocabulary acquisition, critical thinking, and creativity, while also offering practical classroom applications and addressing potential challenges. Overall, it highlights transmedia storytelling as a dynamic tool to revitalize traditional language learning methods in the digital age.

This article discusses the advantages of CASE study teaching technologies in the flipped classroom model. In turn, they consist of technical and software tools: smart manuals, and textbooks, expressed in the form of software for creating and distributing interactive and communicative electronic educational materials. The author focuses on using computers or smartphones where providing videos, podcasts, banks, digital platforms, applications, and websites that are productive in teaching English.

The article is devoted to the essential factors of increasing competency-based approach in foreign language learning and productivity in higher education. We study the content of productive foreign language education and the improvement of the appropriate methodical model that allows updating educational resources in this scientific field. The aim of the article is to determine the leading principles, methodological conditions and technological features of the productive foreign language learning by analyzing the classical and modern pedagogical practice, to develop the concept of the productive approach and the appropriate methodological model as the contemporary educational format. To substantiate the relevance of the study, a content review of educational programs was conducted, which made it possible to draw conclusions about the possibility of introducing the productive approach into the educational process. Theoretical and practical aspects of the studied issue were investigated in the process of the productive approach implementation. In order to promote an effective teaching productive approach can be introduced into the learning process as a basic element of the implementation of the competence paradigm of education.

 This article explores the role of transmedia storytelling in language education, emphasizing its effectiveness in increasing student engagement and motivation. By spreading narratives across multiple media platforms, transmedia stories provide immersive, contextualized language experiences that cater to diverse learning styles. The article discusses how this approach supports vocabulary acquisition, critical thinking, and creativity, while also offering practical classroom applications and addressing potential challenges. Overall, it highlights transmedia storytelling as a dynamic tool to revitalize traditional language learning methods in the digital age.

This article analyzes China's geostrategic interests and political approaches in the South Asian region. As South Asia increasingly becomes a key area in global politics and economic relations due to its strategic location, large population, and economic potential, China is making the region a growing priority within the framework of its broader foreign policy and global ambitions. The article examines China's role in developing trade and investment relations with South Asian countries through economic reforms, with particular attention given to the significance of the "Belt and Road Initiative" in enhancing infrastructure development and regional integration. It discusses the complex aspects of China-India relations, China's strategic partnerships with other countries in the region, and the debates surrounding "debt-trap" diplomacy. The article also explores China's expanding presence in terms of access to the Indian Ocean, military cooperation, and regional security, as well as efforts to secure energy and natural resources, its rivalry with the US Indo-Pacific strategy, and China's long-term geostrategic objectives.

This article explores effective methodologies for cultivating literary analysis skills among students in literature classes. Emphasis is placed on the development of analytical thinking, interpretation of figurative language, understanding of authorial intent, and appreciation of stylistic devices. The article examines practical strategies for engaging students in close reading, discussion-based interpretation, and comparative analysis, while considering age-specific cognitive abilities. It also discusses the integration of modern pedagogical tools, such as interactive technology and group collaboration, to enhance students’ ability to evaluate texts critically. The role of the teacher as a guide and facilitator is highlighted, with a focus on formative assessment methods and feedback mechanisms. The study concludes that systematic and creative teaching approaches significantly enhance learners’ literary competence and cultural awareness.

 This article discusses the life and creative work of Tolepbergen Kayipbergenov, a prominent representative of Karakalpak literature. The writer's work, which began with poetry and later continued in the genres of prose and novel, is deeply analyzed. In particular, in the novel "Karakalpak qizi," national thinking and social changes are revealed through the image of a woman, and in the work "O dunyadagi atama xatlar," environmental problems are revealed in an artistic and philosophical interpretation. The article highlights how Qayipbergenov deeply analyzed the historical fate, spiritual world, and role of the Karakalpak people in society through artistic expression.

Efficient logistics and warehouse management are critical components in modern medicine to ensure the timely delivery of medicines, maintain drug quality, and optimize healthcare outcomes. This article explores the principles, challenges, and technological advancements involved in managing pharmaceutical supply chains, emphasizing strategies to improve delivery speed, accuracy, and inventory control. The role of automation, real-time tracking, and integrated information systems in enhancing logistics operations is also discussed.

Effective interaction between medical organizations and their pharmacies is critical for ensuring the timely availability of medications and the smooth functioning of healthcare services. This article explores the pivotal roles of document management and accounting systems in facilitating this interaction. Emphasis is placed on how proper documentation and financial control contribute to inventory accuracy, regulatory compliance, and operational efficiency. Current technological advancements enhancing these processes are also discussed.

Museums today are no longer static repositories of cultural artifacts; they have evolved into active agents of cultural diplomacy and international dialogue. This article examines how museums contribute to fostering peaceful international relations by serving as bridges between nations through traveling exhibitions, institutional partnerships, cross-border collaborations, and educational initiatives. Drawing upon examples from globally significant museum institutions such as the British Museum, the Louvre, and the Smithsonian, as well as regional case studies, the article articulates how museums contribute to public diplomacy, mutual cultural understanding, and soft power. The study proposes that in an era of increasing geopolitical tension, museums play a vital role in reframing historical narratives, nurturing empathy between cultures, and building sustainable diplomatic relationships.

This scientific paper analyzes the types of silk waste and the standards applied in their recycling process. Adhering to the standards for waste generated in sorting and silk reeling sections helps to improve product quality.

This article examines the role of polymer modifiers in enhancing the quality of surfacing materials by increasing their viscosity. It discusses the importance of viscosity in the application and performance of coatings, paints, adhesives, and sealants. The article outlines common types of polymer viscosity modifiers, such as associative thickeners and cellulosic derivatives, and explains how they improve application control, surface finish, and material stability. Practical considerations for selecting and optimizing polymer modifiers in formulations are also addressed, highlighting their critical role in producing high-performance surfacing products.

This article analyzes the use of jargon and slang in modern press materials, focusing on their stylistic and communicative functions. These lexical units add expressiveness, personalization, and proximity to the audience. However, excessive use may undermine language norms and journalistic standards.

An education system based on innovation and creativity is an effective means of implementing social development.

Assessing the impact of factors on the development of creativity in future primary teachers, improving the methodological system of organizing educational activities based on creativity, and developing pedagogical technologies based on creativity are becoming increasingly relevant.

Task-Based Language Teaching (TBLT) and B1/B2 level sociolinguistic and pragmatic competences. The use of Task-Based Language Teaching (TBLT) at B1/B2 level for development of sociolinguistic and pragmatic competences. The paper reflects on challenges and opportunities of TBLT by reviewing principles from theory and practice in the classroom. Well-crafted, intentionally designed tasks not only facilitate students’ engagement in socially appropriate language use, but they also contribute to their fuller journey as language learners. In addition, it addresses pedagogical implications, assessment procedures, and implementation challenges to provide an overview of TBLT regarding the development of communicative competence. This study also studies task structures affecting learners' motivation in various contexts and suggests some usages for getting it implemented.

This article examines the key methods used to assess bank capital and ensure its adequacy, which is crucial for maintaining financial stability and protecting the banking system from unexpected losses. It discusses capital adequacy ratios, leverage ratios, stress testing, internal capital adequacy assessment processes (ICAAP), risk-adjusted return on capital (RAROC), and market-based measures. The article also highlights the role of regulatory frameworks, particularly the Basel Accords, in setting minimum capital requirements and guiding banks to hold sufficient capital buffers. These mechanisms collectively help banks absorb shocks, maintain solvency, and support sustainable economic growth.

This in the article industry in enterprises metrological supply system current problems and their solution to grow roads seeing Metrological​​ supply system working release processes quality and efficiency in providing important importance has to be, measure of tools novelty, calibration process, qualified of human resources and digital technologies current to be such as main factors analysis Problems are solved. identify and​ eliminate to grow according to practical recommendations working issued are, they are industry in enterprises metrological of service quality to improve service does.

This study explores the role of ergonomics in enhancing employee well-being. Ergonomic interventions aim to optimize workplace design to reduce physical strain and improve comfort, thereby increasing productivity and reducing work-related injuries. The paper analyzes the benefits of ergonomics in various occupational settings and discusses challenges in implementation.

This article highlights the history of the establishment of the Olympic and Paralympic Glory Museum, its core objectives, and its role in preserving sports heritage. It analyzes the essence of the museum’s exhibitions, which promote national pride, patriotism, and a healthy lifestyle through the achievements of athletes. The museum’s educational and moral significance, as well as its importance in preserving the history of sports and individual accomplishments in the public memory, are also considered key aspects of the study.

This article explores effective strategies for identifying children with delayed speech development and discusses comprehensive methods for their socialization. It highlights the importance of early diagnosis, multidisciplinary intervention, and family involvement in fostering communication skills and social integration.

This article explores effective strategies for identifying children with delayed speech development and discusses comprehensive methods for their socialization. It highlights the importance of early diagnosis, multidisciplinary intervention, and family involvement in fostering communication skills and social integration.