Том 4 № 7 (2025)
Статьи
ALISHER NAVOIY VA ZAXIRIDDIN MUHAMMAD BOBUR IJODIDA ILMI ARUZNING NAZARIY MASALALARI
Ushbu maqolada o’zbek she’riyatining buyuk daholari deb tan olingan Alisher Navoiy va Bobur Mirzo hazratlarining aruz vazni haqidagi teran fikrlari keltirilgan. She’riyatning bu murakkab vaznining o’rganilishida Alisher Navoiyning “Mezon ul avzon” va Zaxiriddin Muhammad Boburning “Muxtasar” asarlari tahlilga tortilgan.
XV-XVII ASRLARDA ISPANIYA TARIXI.
XVI asrda mamlakatdagi axvol, XVI asrda Ipaniyaning iqtisodiy taraqqiyoti, 1469- yildan boshlab Filipp II hukmronligiga qadar bo’lgan davrda Ispaniya haqida so’z boradi.
БОШҚАРУВ КАДРЛАРИ ФАОЛИЯТИДА ХОТИН-ҚИЗЛАРНИНГ ИЖТИМОИЙ-СИЁСИЙ ФАОЛЛИГИНИ ОШИРИШ, ЖАМОАТЧИЛИК ФИКРИ ВА ДЕМОКРАТИК ҚАДРИЯТЛАР
Ушбу мақола жамиятда хотин-қизларнинг фаоллигини ошириш масаласини ўрганади. Хотин-қизларнинг сиёсий, ижтимоий ва иқтисодий жараёнлардаги фаоллиги жамиятнинг барқарор ривожланиши учун муҳим омилдир. Мақолада гендер тенглигини таъминлаш, таълим, медиа воситалари ва сиёсий иштирокнинг аҳамияти таҳлил қилинади. Мақолада олинган тадқиқотлар ва халқаро тажрибалар асосида хотин-қизлар фаоллигини ошириш бўйича тавсиялар берилади.
LEGISLATIVE REGULATIONS FOR ACCOUNTING OF FINANCIAL INVESTMENTS IN THE REPUBLIC OF UZBEKISTAN
The article examines the legal basis for accounting for financial investments in the Republic of Uzbekistan. An analysis of current regulatory legal acts governing the recognition, evaluation, classification and reflection of financial investments in accounting is conducted. Particular attention is paid to the National Accounting Standards (NAS), their harmonization with International Financial Reporting Standards (IFRS), as well as the role of the Central Bank and the Ministry of Economy and Finance in the formation of investment policy.
ПРОИЗВОДСТВЕННЫЕ ЗАТРАТЫ И СЕБЕСТОИМОСТЬ ПРОДУКЦИИ (РАБОТ И УСЛУГ) В СЕЛЬСКОМ ХОЗЯЙСТВЕ
Управление производственными затратами и себестоимостью продукции играет ключевую роль в повышении эффективности аграрного сектора. В условиях роста цен на ресурсы и необходимости обеспечения продовольственной безопасности особое значение приобретает анализ структуры затрат, поиск путей их оптимизации и внедрение ресурсосберегающих технологий. В статье рассматриваются основные компоненты производственных затрат в сельском хозяйстве, факторы, влияющие на их уровень, а также современные подходы к снижению себестоимости сельскохозяйственной продукции.
EDUCATIONAL MODEL FOR DEVELOPING TOLERANCE: BASED ON THE NEEDS OF THE SOCIAL WORK FIELD.
This article discusses an educational model aimed at developing tolerance competence, which is modern and relevant for the field of social work. Tolerance is a guarantee of social stability, intercultural understanding and respect for human rights. The article reveals the content of the concept of tolerance, the needs of the field of social work, as well as the theoretical and methodological foundations of the model developed based on effective forms and technologies of teaching.
STRATEGIK BOSHQARUV HISOBIDA BUDJETLARTISHNING BOSQICHLARI
Strategik boshqaruv hisobi zamonaviy korxonalarda uzoq muddatli maqsadlarga erishish uchun zarur bo‘lgan moliyaviy va nisbiy axborotlar bazasini shakllantiradi. Ayniqsa, budjetlashtirish jarayoni strategik maqsadlarga erishishda asosiy vositalardan biri hisoblanadi. Ushbu tezisda strategik boshqaruv hisobining budjetlashtirish jarayonidagi o‘rni va uning asosiy bosqichlari atroflicha tahlil qilinadi. Xususan, rejalashtirish, prognozlash, moliyaviy resurslarni taqsimlash, monitoring va tahlil qilish kabi bosqichlar ketma-ketlikda bayon etiladi. Shuningdek, har bir bosqichning korxonaning uzoq muddatli strategik muvaffaqiyatiga ta’siri yoritiladi. Tadqiqotda budjetlashtirishda qo‘llaniladigan zamonaviy yondashuvlar, SWOT-tahlil, KPI indikatorlar va balanslashgan ko‘rsatkichlar tizimi (BSC) kabi usullarga ham to‘xtalib o‘tiladi. Tezisda amaliy misollar asosida budjetlashtirish bosqichlarining real faoliyatga ta’siri ko‘rsatiladi va ularni takomillashtirish yo‘llari taklif qilinadi. Bu orqali strategik boshqaruv hisobi samarali qaror qabul qilishda qanday xizmat qilishi tushuntiriladi.
CYBERCRIME. THREATS, CHALLENGES AND SOLUTIONS IN THE ERA OF GLOBAL DIGITALIZATION
Cybercrime refers to a complex of crimes committed using information technologies and the Internet. It poses a serious threat to information security, manifesting in the theft of personal data, financial fraud, attacks on state information systems, and various other risks. In today's era of globalization and digitalization, cybercrime presents significant dangers not only to individuals but also to entire nations. This article analyzes the main types of cybercrime, the challenges in combating it, and possible solutions. A multifaceted approach involving legal, organizational, financial, and technological measures is proposed to ensure effective cybersecurity and minimize the impact of cybercrime on society and state infrastructure.
THE ROLE OF CYBERSECURITY IN THE INFORMATION AGE. CHALLENGES OF THE INTERNET AND SOCIAL MEDIA
The 21st century is known as the era of information technology. With the rapid growth of the internet, new opportunities for communication, education, and commerce have emerged, transforming all aspects of human life. However, alongside its advantages, the internet has introduced several social and legal challenges, such as addiction, misinformation, and cybercrime. This article analyzes the cultural and legal implications of internet use, the rise of cybercrime, and the growing threat of cyberterrorism. Furthermore, it explores preventive cybersecurity measures and the responsibilities of state authorities in combating cyberthreats in Uzbekistan.
OLIY TA’LIM XIZMATLARINI TAKOMILLASHTIRISHDA XORIJ TAJRIBASI
Ushbu maqolada ta’lim xizmatlarini takomillashtirishda xorij tajribasi o‘rganilib tahlil qilingan. Shuningdek, jamiyat bilimlarini shakllantirish, globallashuv jarayonlarining kuchayishi, ta’lim xizmatlari bozorida raqobat kuchayib borayotgan hozirgi sharoitda oliy ta’limni xorij tajribalari asosda rivojlantirish zarurati yoritilgan va ko'p qirrali muammolar ko'rib chiqilgan.
BRONCHIAL ASTHMA AND ITS CAUSES
Bronchial asthma, a chronic inflammatory airway disease, manifests through reversible airflow obstruction, bronchial hyperresponsiveness, and recurrent symptoms such as wheezing, dyspnea, chest tightness, and coughing. This article provides an in-depth exploration of its etiology, integrating genetic predispositions, environmental triggers, immunological pathways, and lifestyle factors. Drawing on global and Uzbek medical research, it examines how these elements interact to drive asthma pathogenesis, with a focus on regional nuances in Uzbekistan. The analysis emphasizes the need for tailored diagnostic and therapeutic strategies to address the rising asthma burden, particularly in populations facing unique genetic and environmental challenges.
O‘ZBEKISTON AHOLISINING TASHQI MIGRATSIYASI: KAYFIYATI, MUNOSABATI VA IJTIMOIY DA’VOLARI
Ushbu maqolada O‘zbekiston aholisi orasida tashqi migratsiya jarayonlariga bo‘lgan munosabat, ularning kayfiyati va ijtimoiy da’volari chuqur tahlil qilinadi. Migratsiya nafaqat iqtisodiy muammo, balki ijtimoiy-psixologik, madaniy va siyosiy omillar bilan bog‘liq murakkab jarayondir. Maqolada tashqi migratsiyaning asosiy sabab va oqibatlari, migratsiyaga ijtimoiy qatlamlarning munosabati, qolaversa, yoshlar va ayollar orasida shakllanayotgan migratsion kayfiyatlar o‘rganiladi. Tadqiqotda so‘rovnomalar, statistik ma’lumotlar va tahliliy yondashuv asosida mavjud muammolar tahlil qilinadi hamda ularni yumshatish bo‘yicha takliflar bildiriladi.
THE RISING THREAT OF FINANCIAL CRIMES: CHALLENGES AND COUNTERMEASURES
Financial crimes pose a significant threat to global economies, financial institutions, and individuals. These crimes include money laundering, fraud, insider trading, cyber financial crimes, and corruption. This paper examines the causes, impact, and prevention mechanisms of financial crimes through a systematic review of recent studies. The findings indicate that financial crimes are evolving with advancements in technology, making detection and prevention increasingly challenging. Governments and financial institutions are implementing stringent regulations, advanced analytics, and artificial intelligence to combat these crimes. This paper highlights the need for a collaborative approach involving law enforcement, regulatory agencies, and private entities to mitigate financial crimes effectively.
ILMIY TADQIQOTNING DOLZARBLIGINI ASOSLASH: NAZARIY VA AMALIY YONDASHUVLAR
Ushbu maqolada ilmiy tadqiqotning dolzarbligini asoslashning nazariy va metodologik jihatlari tahlil qilinadi. Tadqiqot ishining ilmiy-ijtimoiiy ahamiyati, zamonaviy muammolar bilan bogʻliqligi va amaliy yechimga yoʻnaltirilganligi dolzarblik mezonlarini tashkil etadi. Muallif dolzarblikni asoslashda qoʻllaniladigan usullar, mezonlar va yondashuvlar haqida fikr yuritadi hamda ilmiy izlanishlarning amaliy qadriyatlarini ochib beradi.
PRIORITY DIRECTIONS FOR IMPROVING THE ACTIVITIES OF JUSTICE BODIES AND INSTITUTIONS IN UZBEKISTAN
In the process of building a legal democratic state and a just civil society, a crucial role is assigned to justice bodies and institutions. Their primary aim is to implement a unified state legal policy, which includes organizing high-quality lawmaking activities, establishing consistent and uniform law enforcement practices, ensuring effective protection of human rights and freedoms, as well as introducing a comprehensive system for enhancing the legal culture of the population.
ZAMONAVIY SPORT TEXNOLOGIYALARINING JISMONIY MADANIYATGA TA’SIRI
Zamonaviy sport texnologiyalari jismoniy madaniyat sohasida chuqur o‘zgarishlarga sabab bo‘lmoqda, ayniqsa, mashg‘ulot jarayonlarini raqamlashtirish, monitoring tizimlari, sport tibbiyoti vositalari va tahlil dasturlarining joriy etilishi orqali yuqori natijalarga erishish imkoniyati kengaymoqda. Bu texnologiyalar nafaqat professional sportchilarning, balki keng aholi qatlamining jismoniy faolligini oshirishga xizmat qilmoqda.
CHINGIZ AYTMATOV ASARLARIDA PORTRET TASVIRI (“JAMILA” QISSASI MISOLIDA)
Mazkur maqolada Chingiz Aytmatovning “Jamila” qissasidagi portret tasviri tahlil qilinadi. Muallifning obraz yaratishdagi o‘ziga xos uslubi, ayniqsa Jamila qiyofasini berishda tashqi ko‘rinish orqali ichki ruhiy holatni ifodalash mahorati ochib beriladi. Portret vositasi orqali ayolning jasorati, ichki ozodlikka intilishi va Danyarning estetik nigohi orqali berilgan baho chuqur tahlil qilinadi. Asarda portret tasviri oddiy estetik vosita emas, balki g‘oyaviy-badiiy mazmunni yorituvchi kuchli poetik element sifatida ko‘rsatiladi.
THOUGHTS DIRECTED TOWARDS NATIONAL DEVELOPMENT: THE PHILOSOPHICAL IDEAS OF THE JADIDS
The political and educational endeavours of the Jadid movement, which arose in Uzbekistan at the close of the 19th and the start of the 20th centuries, are examined in this article. The Jadids worked to improve education and schools, encourage literacy through literature and the press, and reform society. They were crucial in arousing national awareness and pointing the populace in the direction of advancement. The primary concepts of Jadidism, its effects on society and politics, and its relevance in contemporary Uzbekistan are all highlighted in the article.
OPPORTUNITIES AND ADVANTAGES OF FINTECH TECHNOLOGIES IN THE ACTIVITIES OF COMMERCIAL BANKS
Financial technologies (FinTech) have revolutionized the global banking landscape by introducing innovative, customer-centric, and technology-driven financial services. Commercial banks, once viewed as conservative institutions, are now actively integrating FinTech tools to enhance efficiency, reduce costs, and improve customer experiences. This article explores the key opportunities and advantages that FinTech technologies provide in the context of commercial banking operations, highlighting areas such as digital payments, lending, compliance, data analytics, and customer engagement.
RUSSIA’S DIGITAL DIPLOMACY STRATEGY: CHALLENGES AND OPPORTUNITES IN A CHANGING GLOBAL ORDER
In brand new interconnected world, diplomacy has moved beyond ordinary channels to consist of digital structures like social media, websites, and on-line campaigns. This thesis explores how Russia is the use of digital diplomacy to structure its image, promote its overseas coverage goals, and influence global opinion. It looks at both the possibilities digital diplomacy gives and the challenges it faces, specially in the context of rising geopolitical tensions and transferring global power structures.
МИЛЛИЙ ГВАРДИЯ ОРГАНЛАРИНИНГ БЕЗОРИЛИК ЖИНОЯТЛАРИНИ ОЛДИНИ ОЛИШ ФАОЛИЯТИ ВА УНИ ТАКОМИЛЛАШТИРИШ
Ушбу мақолада безорилик жинояти, унинг ўзига хос хусусиятлари, мамлакатимизда ҳуқуқни муҳофаза қилувчи органлар, шу жумладан, миллий гвардия органларининг фаолиятида уларнинг вазифа ва ваколат доирасига кирувчи масалаларнинг аниқ белгилаб берилганлиги ҳамда ўзларига бириктирилган маъмурий ҳудудий бирлигида рўй берган безорилик жинояти, уларнинг содир этилиш сабаблари ҳамда имкон берган шарт-шароитлар аниқлаш ва бартараф этиш бўйича профилактик чора-тадбирлар, шунингдек, ушбу фаолият жараёнида вужудга келаётган муаммолар ва уларни бартараф этиш йўллари ҳақида сўз боради.
NIKOH SHARTNOMASINING HUQUQIY AHAMIYATI VA O‘ZBEKISTON AMALIYOTIDA UNI QO‘LLASH ISTIQBOLLARI
Maqolada O‘zbekiston Respublikasi qonunchiligida nikoh shartnomasining huquqiy maqomi, uning mulkiy munosabatlarni tartibga solishdagi ahamiyati, mazmuniga qo‘yiladigan cheklovlar hamda amaliyotda qo‘llanilishi bilan bog‘liq muammolar va istiqbollar tahlil qilinadi. Oila kodeksi normalari, ilmiy adabiyotlar va mavjud statistik ma’lumotlarga asoslaniladi. Qonunchilikda ushbu institutning mavjudligiga qaramay, amaliyotda kam qo‘llanilishi sabablari va uni kengaytirish yo‘llari ko‘rib chiqiladi.
PROPOSALS FOR ANALYSIS AND PREVENTION OF ROAD TRAFFIC ACCIDENTS
In recent years, extensive organizational and practical work has been carried out in our country to improve the road safety system. The following are the current directions for ensuring road safety in our country. Improving the infrastructure of highways and improving their quality, creating reliable conditions for the safe movement of road users based on the priority of pedestrian-public transport-bicycle transport over motor transport; bringing the educational process to a qualitatively new level by introducing innovative pedagogical technologies into the system of training, retraining and advanced training of drivers; increasing the culture of compliance with traffic rules among drivers and pedestrians.
DEVELOPMENT OF INDEPENDENT RESEARCH SKILLS IN STUDENTS IN HISTORY LESSONS
The cultivation of independent research skills among students is a critical component of modern education. In the context of history education, these skills empower learners to explore the past analytically, develop critical thinking, and form evidence-based conclusions. This article explores effective strategies for developing students' independent research skills in history lessons. It discusses pedagogical approaches, the role of technology, project-based learning, and teacher facilitation. The findings underscore the importance of a supportive learning environment and suggest practical methods to integrate independent research tasks into the history curriculum.
MODERN FORMS OF ASSESSING STUDENTS' KNOWLEDGE IN HISTORY LESSONS
In the contemporary educational landscape, the assessment of students' knowledge in history lessons is undergoing significant transformation. Traditional examination methods are gradually being supplemented or replaced by innovative and interactive approaches that emphasize critical thinking, analytical skills, and active engagement. This article explores various modern forms of assessment, including digital tools, project-based and inquiry-based learning, portfolio assessments, and formative techniques. By integrating these methods, educators can provide more comprehensive, meaningful, and student-centered evaluations. The article also discusses the challenges associated with modern assessments and provides recommendations for effective implementation in diverse educational settings.
ECONOMIC EFFICIENCY OF WATER-SAVING TECHNOLOGIES IN AGRICULTURE
Water scarcity poses a serious threat to agricultural sustainability. This article explores the economic efficiency of water-saving technologies, highlighting their role in reducing water use, increasing crop yields, and lowering costs. By analyzing modern irrigation methods and case studies, it outlines both the benefits and implementation challenges. The article also offers future-focused recommendations, including enhanced research, education, and policy support, emphasizing the importance of these technologies for sustainable and economically viable agriculture.
ALISHER NAVOIY IJODIDA JANRLAR XILMA-XILLIGI VA ULARNING BADIIY-ESTETIK QIYOSI
Ushbu maqolada, Alisher Navoiy ijodidagi asosiy janrlar g‘azal, qasida, masnaviy, ruboiy, qit’a va fard janrlari o‘zaro qiyosiy tahlil qilinadi. Har bir janrda shoirning qanday badiiy vositalardan foydalangani, qanday g‘oyalarni ilgari surgani va har bir janrning estetik yuki yoritiladi. Navoiy asarlarining mazmuniy chuqurligi va janrlar bo‘yicha poetik yondashuvlari ko‘rsatiladi.
MIGRAINE: CAUSES AND TREATMENT METHODS
Migraine is a prevalent neurological disorder characterized by recurrent, debilitating headaches and a spectrum of sensory, autonomic, and cognitive symptoms, affecting 15-20% of the global population. Its complex etiology involves genetic predisposition, environmental triggers, and neurovascular mechanisms, including cortical spreading depression, trigeminovascular activation, and serotonin dysregulation. Recent advances have highlighted the role of calcitonin gene-related peptide (CGRP) and the gut-brain axis in pathogenesis, driving the development of targeted therapies such as CGRP monoclonal antibodies and neuromodulation devices. This article provides a comprehensive overview of migraine causes, integrating genetic, neurobiological, and environmental perspectives, and evaluates current and emerging treatment strategies, including pharmacological, non-pharmacological, and lifestyle interventions. Despite therapeutic progress, challenges such as treatment access, cost barriers, and disease heterogeneity persist. The article underscores the need for personalized medicine, multidisciplinary care, and global health initiatives to alleviate the substantial burden of migraines.
СИНТАКСИЧЕСКИЕ ПРИЕМЫ, ИСПОЛЬЗУЕМЫЕ В ПОЭТИЧЕСКОМ ЯЗЫКЕ
В этой статье рассматриваются синтаксические и стилистические особенности современной английской поэзии с редкими ссылками на сходства в современной узбекской поэзии. Начиная с обзора перехода от викторианских поэтических традиций к модернистским инновациям в начале 20-го века, статья освещает вклад литературного критика Дэвида Перкинса и рассматривает работы выдающихся поэтов, таких как Т.С. Элиот, У.Б.Йейтс, Эзра Паунд и Кеннет Коч. В ней анализируется, как синтаксические приемы, такие как фрагментация предложений, инверсия и повторение, играют решающую роль в формировании поэтического смысла и эмоционального резонанса. Особое внимание уделяется формам синтаксического повторения, особенно анафоре, а также другим риторическим приемам, таким как эллипсис, молчание и риторические вопросы. В исследовании делается вывод, что эти синтаксически-стилистические элементы вносят значительный вклад в выразительность и эстетическое качество современной поэзии как в английской, так и в узбекской традициях.
SHARQ MUTAFAKKIRLARINING BOSHQARUVCHILIK FAOLIYATIGA OID IJTIMOIY–PSIXOLOGIK QARASHLARI
Ushbu maqolada Sharq mutafakkirlarining boshqaruvchilik faoliyatiga oid ijtimoiy–psixologik qarashlari yoritilgan.
ASSESSMENT METHODS FOR BRAND LOYALTY OF FOOD PRODUCTS CONSUMERS IN THE MARKET
In today's increasingly competitive market, keeping consumers loyal to their brand is becoming increasingly strategic for companies. In particular, the rapid repurchase of products in the food market, the presence of a variety of brands, and the rapid change in customer preferences require special attention to branding and customer relationship management in such conditions. Consumer loyalty to a brand allows them to stabilize their purchasing behavior, form a positive attitude towards the product, and strengthen competitive advantages.
ALISHER NAVOIY AND THE UZBEK GHAZAL TRADITION OF THE 20TH CENTURY
This article explores the influence of the ghazal tradition of Alisher Navoi on the works of 20th-century Uzbek ghazal poets such as Asqarali Hamroali og‘li Charxiy, Sobir Abdulla, and Habibiy. It analyzes the continuity of classical poetic traditions in the ghazals of these poets, as well as the unique stylistic features characteristic of each individual writer. The study also provides an overview of the principles of divan (collected poetry) compilation in classical literature and the specific approaches to divan creation in the 20th century.
МЕТОДОЛОГИЧЕСКИЕ ПРИНЦИПЫ ФИКХА В ПРАВОВОЙ МЫСЛИ ИМАМА АС-САРАХСИ И ИХ ВЛИЯНИЕ НА СТАНОВЛЕНИЕ ХАНАФИТСКОЙ ШКОЛЫ
В статье рассматриваются методологические основы исламского права, разработанные имамом ас-Сарахси, видным представителем ханафитской школы XI века. На основе анализа его фундаментального труда «Усуль ас-Сарахси» автор исследует такие правовые категории, как кияс (аналогия), истихсан (юридическое предпочтение), иджтихад (самостоятельное суждение), иджма (консенсус), истисхаб (презумпция сохранения статуса) и урф (обычай).
APPLICATION OF INDIVIDUALIZED PROGRAMS IN NON-REMOVABLE ORTHODONTIC TREATMENT FOR MANAGING COMPLEX AND IRREVERSIBLE MALOCCLUSIONS
Non-removable orthodontic treatments have become a fundamental component of modern orthodontic practice, especially in managing complex dental and skeletal malformations. These treatments require a comprehensive and individualized approach to ensure clinical effectiveness and patient satisfaction. This paper explores the significance of individualized treatment programs in non-removable orthodontics, emphasizing their impact on treatment efficiency, long-term outcomes, and patient cooperation. Each patient presents unique clinical features, such as age, oral health status, and skeletal development, which must be considered in the planning process. Individualized programs address these variations by enabling orthodontists to tailor treatment strategies to each patient’s specific needs, thus minimizing complications and reducing overall treatment time.
OPPORTUNITIES FOR DEVELOPING ONION GROWING IN THE AGRICULTURAL SECTOR OF UZBEKISTAN
Onion cultivation holds strategic importance for the agricultural sector of Uzbekistan due to its domestic demand, export potential, and suitability for the country's agro-climatic conditions. This article explores the existing state of onion production in Uzbekistan, identifies systemic and technological constraints, and outlines key opportunities for its development. By focusing on modernization, export diversification, sustainable practices, and institutional support, Uzbekistan can significantly enhance the productivity and profitability of its onion-growing subsector.
THEORETICAL ASPECTS OF USING MARKETING STRATEGIES IN INCREASING THE EXPORT OF DRIED FRUIT PRODUCTS
The global food market for agricultural products, food products, and processed fruits is a product or production. According to the UN Food and Agriculture Organization (FAO) (2023), global exports of processed fruits have increased by an average of 6–7% per year over the past decade. This process creates great opportunities, especially for developing countries - countries with agro-trade, such as Uzbekistan.
ХАРАЖАТЛАРНИНГ СТРАТЕГИК БОШҚАРУВ ҲИСОБИНИ ТАШКИЛ ЭТИШ УСУЛЛАРИ.
Тадқиқотнинг ушбу мавзуси доирасида олиб борилган илмий тадқиқотлар натижаси шуни кўрсатадики, харажатларнинг бухгалтерия ҳисоби учун уни ҳисобга олиш усуллари моҳияти ривожланган хорижий мамлакатлар каби мамлакатимиз иқтисодчи олимлари томнидан ҳам кенг ёритилган. Шунингдек, харажатларнинг турли мақсадлар учун таснифланиши ҳам алоҳида йўналиш сифатида бир қатор иқтисодчи олимлар ишларида деярлик бир хил, яъни якдил тарзда ифодаланган.
YASOVCHI MORFEMALAR YORDAMIDA HOSIL QILINGAN OKKAZIONAL BIRLIKLAR
Mazkur maqolada okkazional so‘zlar qanday nutq turlariga yuzaga kelishiga qarab o‘zgarishi, o‘sha nutq talab qiluvchi vazifani bajarishi va bu orqali nutqining ma’naviy-nominativ, kommunikativ ehtiyojini qondirishi aks etishi haqida yoritilgan.