No one in this world can love you as much as I do. While I love you as much as my life, Don’t see me as one with everyone.
Your place is in my heart, Think deeply before melting, Your destiny’s course is unwavering, Don’t see me as one with everyone.
May my feelings not be hurt, May my respects not diminish, May my anxieties not grow, Don’t see me as one with everyone.
Don’t you know, my delicate lover? There are a thousand eager lovers, one lover, The vast world is too small for my heart, Don’t see me as one with everyone.
Don’t tell me what to do; from your troubles, The bird of your soul flies away from its homeland, You will mourn after you, Don’t see me as one with everyone.
A Few Words About Myself
I was born in the Gelendost district of Isparta province and retired from a tax office. I started writing poetry when I was 13 or 14. I love reading and writing. I believe poetry is the most national of literary forms. I believe that even the most beautiful translation cannot achieve the beauty of the language in which the poem was written. Every poem is beautiful in the language it was written. Every poem is a secret of the poet. My poems contain small messages for those who enjoy reading between the lines.
POETRY IS THE POET’S HEART MARK AND THE SECRET OF THE HEART. Where emotion alone dominates, reason fades, yet without a measure of reason, there is no art. A poet stands on that knife-edge between dreams and reality. The greatest danger for a poet is liking every poem he writes, finding every poem perfect. Such a poet cannot endure hardship to achieve better.
Özcan İşler
Kilitli Kırk Kapı Kalbim Bir gidecek bir gelecek, Gelen geçen hanı değil. Herkes haddini bilecek, Kilitli, kırk kapı kalbim. Ne umut ne can öğütür, Ne mavi boncuk dağıtır, Son sözü aklına getir, Kilitli, kırk kapı kalbim. Sevince ateşe atmam, Verilen sözü unutmam, Uzanan her eli tutmam, Kilitli, kırk kapı kalbim. Ne sen yorul ne beni yor, Bilene sor, duyana sor, Girmesi zor, çıkması zor, Kilitli, kırk kapı kalbim. Sevilen sevgiden bıkmaz, Durduk yere hatır yıkmaz, Her gün biri girip çıkmaz , Kilitli, kırk kapı kalbim. Ölümlüyüz vaktimiz dar, Çok kapı açacak kadar, Ne ömür var ne sabır var, Kilitli, kırk kapı kalbim. Özcan İşler
This article analyzes the medical, social, and psychological impacts of pandemics on public health. It examines health-related challenges caused by the widespread transmission of infectious diseases, changes in mental well-being, and the increasing burden on healthcare systems.
Keywords: pandemic, public health, infectious diseases, mental health, prevention.
Introduction
A pandemic is the widespread outbreak of an infectious disease across large regions, including multiple countries or the entire world. Throughout history, pandemics such as plague, influenza, tuberculosis, and COVID-19 have significantly affected all aspects of social life, particularly public health. In the modern era, pandemics are considered not only a medical issue but also a major social challenge.
Main Part
Pandemics primarily affect public health through physical illness. The rapid spread of infectious diseases increases morbidity and mortality rates among the population. Elderly individuals, children, and people with chronic illnesses are especially vulnerable and belong to high-risk groups.
Another important aspect is the impact of pandemics on mental health. Quarantine measures, social isolation, fear, and uncertainty contribute to increased stress, anxiety, and depression. These psychological consequences highlight the growing need for mental health support within society.
During pandemics, healthcare systems face severe challenges. Hospitals experience shortages of beds, medical staff are exposed to excessive workloads, and there may be limited access to medicines and medical equipment. As a result, the stability of healthcare systems is put at risk. Therefore, prevention and early diagnosis play a crucial role in protecting public health.
Pandemics also emphasize the importance of improving public health literacy. Adherence to hygiene rules, vaccination, and maintaining a healthy lifestyle are key factors in reducing the negative consequences of pandemics.
Conclusion
In conclusion, pandemics have a serious and multifaceted impact on public health. To minimize their negative effects, it is essential to strengthen healthcare systems, expand preventive measures, and increase attention to mental health. Only through a comprehensive approach can the consequences of pandemics be effectively managed.
References
World Health Organization (WHO) materials.
Fundamentals of Public Health. — Tashkent, 2021.
Educational materials on infectious diseases and their prevention.
Improving the Audit of Enterprises’ Financial Condition Based on International Standards
Abstract: This article addresses issues related to auditing enterprises’ financial condition based on international audit standards. It analyzes the necessity of aligning the audit system with international requirements, the process of transitioning to International Financial Reporting Standards (IFRS) in Uzbekistan’s economy, modern approaches in audit checks, and ways to enhance their effectiveness. Additionally, proposals are provided for improving national practice through the introduction of digital technologies into the audit process and enhancing auditors’ qualifications.
In market economy conditions, the openness and transparency of enterprises’ activities are among the most important factors of economic development. The reliability of financial reports is ensured through independent audit checks.
In recent years in Uzbekistan’s economy, the processes of gradually transitioning to International Financial Reporting Standards (IFRS) and aligning auditing activities with international requirements have been accelerating. This process, in turn, requires new approaches to assessing enterprises’ financial condition.
The relevance of the topic lies in the fact that as economic reforms deepen in the country, the need to improve the quality of auditing activities and enhance audits based on international standards is intensifying. By introducing international audit standards, financial transparency in enterprises, investor confidence, and an effective management system are formed.
Main Part
Content and Importance of International Audit Standards International Standards on Auditing (ISA) are uniform criteria that auditors follow to evaluate the accuracy and reliability of financial reports. Their main purpose is to establish uniform requirements, concepts, and methods for auditors operating in different countries.
Adhering to international audit standards provides the following opportunities: Ensures international recognition of audit opinions; Creates a reliable information base for foreign investors; Reduces subjective approaches in the audit process; Improves audit quality and enhances competitiveness.
Legal Basis of Auditing Activities in Uzbekistan
In Uzbekistan, auditing activities are carried out based on the Law “On Auditing Activities” (April 25, 2016). Additionally, the Chamber of Auditors under the Ministry of Finance is responsible for developing audit standards, licensing, and oversight. In recent years, reforms have been implemented to gradually introduce IFRS and international audit standards. In 2023–2025, many large enterprises and banks are transitioning to preparing financial reports based on IFRS. This requires further improvement of the audit system in line with international requirements.
The Role of International Standards in Assessing Financial Condition An enterprise’s financial condition is considered one of the most important indicators in the audit process. According to international standards, the auditor must conduct a deep analysis of the following areas:
Real valuation of assets and liabilities; Formation of profits and losses; Cash flow analysis; Effectiveness of the internal control system; Compliance of accounting policies with IFRS requirements.
In financial analysis, using international indicators such as “solvency ratio”, “liquidity ratio”, and “profitability ratio” increases the reliability of the audit opinion.
Modern Approaches in the Audit Process
In modern audit processes, the trend of using digital technologies and artificial intelligence is strengthening. With the help of programs like Audit Analytics, Power BI, and ACL, it becomes possible to: Automatically analyze financial data; Detect errors; Quickly assess risks; Identify fraud. Additionally, the “Continuous auditing” approach allows real-time monitoring of enterprise activities. This enables the preparation of audit opinions in a timely and accurate manner.
Enhancing Auditors’ Qualifications and Problems The human factor plays a significant role in improving audit quality. In Uzbekistan, auditors’ qualifications are being enhanced through international certification programs such as ACCA, CPA, and CIPA.
However, the following problems exist in practice: Auditors’ incomplete knowledge of international standards; Weakness of internal control systems in enterprises; Lack of digitization in the audit process; Limited financial capabilities of independent audit organizations.
Ways to Improve the Audit System To improve the audit of enterprises’ financial condition based on international standards, the following measures are important:
Fully integrate IFRS and international audit standards into national legislation. Implement ongoing training programs for auditors. Introduce digital technologies into the audit process. Strengthen internal audit systems. Create digital information databases for audit organizations. Study foreign experience and expand international cooperation.
Conclusion
Auditing activities based on international audit standards enhance enterprises’ financial stability, strengthen investor confidence, and ensure transparency in the economy. Uzbekistan’s gradual transition to international financial standards, the application of digital technologies in auditing, and improving personnel qualifications create opportunities to increase the effectiveness of the audit system.
It is worth emphasizing here that implementing an audit system based on international standards for assessing enterprises’ financial condition not only improves internal management of enterprise activities but also ensures transparency in the country’s economic policy.
Through an audit system aligned with international requirements, the following positive results can be achieved: Increasing the reliability and comparability of financial reports; Creating a favorable environment to attract foreign investments; Forming a real financial information base for the state budget and tax authorities; Developing a culture of internal control in enterprises; Expanding opportunities for early detection and prevention of financial risks.
Moreover, audits based on international standards enhance enterprises’ competitiveness. Because this process ensures the use of precise criteria, a uniform approach, and reliable data in analyzing financial reports. As a result, enterprise management makes informed strategic decisions, and shareholders and investors can safely direct their funds.
Today in Uzbekistan, digitizing auditing activities, using artificial intelligence, big data, and automated analysis programs to increase efficiency has become a pressing task. At the same time, enhancing auditors’ professional qualifications to an international level, exchanging experiences, attracting foreign experts, and improving the national certification system are also of great importance. In conclusion, improving the audit of enterprises’ financial condition based on international standards is not only an integral part of economic reforms but also a key factor in increasing the country’s investment attractiveness, strengthening financial stability, and integrating into the international economic system.
In the future, through scientific research in this direction, adapting international experience to national practice, and improving current legislation, auditing activities are expected to reach a higher level.
List of References Republic of Uzbekistan Law “On Auditing Activities.” — Tashkent, 2016. Presidential Decree of the Republic of Uzbekistan PQ-4611 “On Introducing International Financial Reporting Standards,” February 24, 2019. International Federation of Accountants (IFAC). International Standards on Auditing (ISA), 2023 Edition. IFRS Foundation. Conceptual Framework for Financial Reporting, 2022. Jo‘rayev, N. “Modern Trends in Digitizing Audit Activities.” — Tashkent Finance Institute Journal, 2023. Karimov, S. “Organizing Audit Checks Based on International Audit Standards.” — Economy and Finance Journal, No. 4, 2024. www.ifac.org www.ifrs.org
My name is Farangiz, and I was born on July 18, 2006, in Qamashi district of Kashkadarya region, Uzbekistan. I come from a large and close-knit family. My father is a farmer who manages his own farm, and my mother works as a teacher at School No. 36. Being raised in such a family taught me the values of hard work, responsibility, and perseverance from an early age.
In 2024, I graduated from secondary school with a gold medal, which reflects my strong academic performance and dedication to learning. In the same year, I was admitted to Karshi State Technical University, majoring in Banking, with a score of 131 points. During my first semester, I achieved excellent grades in all subjects. Among them, I especially enjoy studying Economic Theory, as it helps me understand how economies function and how financial decisions shape society.
I have a strong interest in mathematics, economics, and languages. I am currently improving my English and Russian, focusing particularly on speaking skills and vocabulary development. In addition, I am preparing to obtain a national mathematics certificate, which is an important step toward my academic and professional goals.
Beyond academics, I enjoy reading books and constantly strive for self-development. I am highly motivated, future-oriented, and ambitious. My long-term goal is to become a successful entrepreneur and a globally recognized business leader, inspired by figures such as Elon Musk and Jack Ma. I plan to gain strong professional experience in my field, pursue a master’s degree abroad—preferably in the United States or Germany—and later establish my own educational center and other businesses, including ventures in the fashion industry.
I believe that continuous learning, discipline, and determination are the keys to success, and I am fully committed to achieving my goals.
Lucia runs in the forest, without stopping, her legs simply run automatically, she does not know exactly what she is running from, or what she is afraid of, the only thing she knows is that she must run, run as fast as she can, her feet are bare, full of dirt, her clothes are a semi-transparent white blanket covering her body, in the forest there is only darkness, but Lucia’s instincts are active.
At the end Lucia sees a pile of leaves and bushes in front of her, with thorns and roses, when she touched the bush with her finger, a thorn touched her, and a drop of blood fell to the ground, the thing that was chasing her gets even closer, and each time it seems to growl louder, and each time it seems to get bigger. Then Lucia prefers not to know what is chasing her and, closing her eyes with faith, she passes the bushes full of thorns and roses, getting wounds all over her body, while the semi-transparent blanket that covered her body was torn.
Lucia stopped, and opened her eyes, when she was perplexed by the paradise before her. Around there were trees, not just any trees, large trees full of fresh, green leaves, not like the trees in the forest all withered with purple leaves, the grass that touched his feet was soft, like the mane of a well-groomed horse, in the center there was a lake, with water as crystal clear as the crystals themselves, along with lotus flowers floating on the water.
Lucia notices that she no longer hears the thing that was chasing her, so Lucia takes off her semi-transparent blanket along with her other clothes, and walks slowly to the lake, when she submerges herself in the lake, and the wounds on her body due to the thorns heal completely, except for the wound on her finger, then Lucia lets her wavy black hair float through the water, as much as Lucia lets herself be carried away by the peace and tranquility in her mind, closing her eyes.
But Lucia wakes up to the alarm on her phone. “In the end it was just a dream,” Lucia thinks, but she doubts, because she felt it very real, the fear, the adrenaline, the fatigue, the pain and the tranquility she felt. But Lucia stops thinking about that and gets ready to go to work.
Lucia looks at her finger and notices that it has a scar, one that she had never noticed or had. Lucia thinks if the dream was real but then she thinks it was something else. Passing the door of her house going to work. While a dark and malevolent shadow begins to chase her.
I was born in a kingdom with underground passages. The king was a tyrant and the queen a woman made up of lies. Poverty, lowliness, and humiliation. I was raised like a guinea pig for experiments. I was raised with the seed of a soul. I have wanted wings since I was a child.
Since I was a child, I wished to fly away from the harshness and darkness of this life. An old man once said to me: “I want to fly. Nothing is certain in this world, but whoever denies heaven will be denied by heaven. I believed it.
I began to have a will to the sun. I knew that even in the land of underground passageways, we are made up of the power of the heavens and the earth. It is not a flight to the top. Rather, we fly to the bottom. To the very depths of humanity.
The ugliness of human beings, their meanness toward the upper class and their pride toward the lower class, became my strength. Wingless flight. I descended to the bottom of the underground passage. There, the living had no purpose, and their souls were as good as dead. Here it became clear to me for the first time that I was an angel without wings.
I planted the seeds of my soul in them without reserve. The will to the sun. With their last strength, they ran up the underground passageway and escaped to the earth. To a land without a tyrannical king and a false queen.
Burnt by the sun and with blinded eyes, they ran up to a high cliff. Then, arms outstretched, they soared toward the sun, one after the other, light and full of happiness.
Received the Rekitei Shinei Award in Japan, 2019. Invited by Master Ngo of Taiwan to write haiku for World Haiku and started writing haiku on the internet. In 2020 Richard Vallance of Ottawa, Canada invited me to write here as well, spreading my haiku around the world. In Arabic-speaking countries, Mahmound Al-Rajabi and Ragbi published a collection of my haiku. Starting in 2019, they published four books of haiku in the Arabic-speaking world.
I’m the winner of the Arab Golden Planet Award for 2022. Arabic-speaking countries awarded me the title of Doctor of Literature in 2023.
My poems were published in the Albanian magazine “Orfew.al” in 2024. My poem is published in “Daily Global Nation” in Bangladesh. My poem will be published in Polis Magazine, Greece. I’ve received a letter of commendation from Poets UK. My poems were published in a Korean magazine. I have a poem published in Kolkata Jishu International Poetry Magazine, India, and a poem published in a Greek electronic magazine.
I’ve had a poem published in Poetry Planetariat, Nepal. A collection of my poems were published in Bengali-speaking countries. Three of my poems were published in Half-Yearly magazine in India. Three of my poems were published in Raft of Dreams Literary Magazine. One of my poems was published in Hyperpoem, Nepal. A poem was published in Sophy Chen’s Translation World Poetry Yearbook in China.
My poem was published in Polis Magazine, courtesy of Eva Lianou Petropou, a Nobel Peace Prize nominee from Greece and a kind friend. My poems are published in the British art media. My poems will be published in Resonance and Roots Poetry Anthology. (I seem to have forgotten the names of magazines and newspapers in which my poems appeared due to my negligence. My apologies）.
The English poetry collection ‘The Silence of Time’ is currently available on Amazon. Japanese Poetry Collections: The Boat on the Mountain, The Soul Book / The Cripple of My Soul, Poem to the Fools, Eternal Tower, an Arabic language haiku collection, Snowy Night, Buson’s Brush, Whereabouts of the River, and The Number of my Sorrows
