Essay from Normurodova Salima Saitkulovna

Image of a person of uncertain race or gender in a mask and lab goggles looking at chemical diagrams on a screen.

The Impact of Pandemics on Public Health

Normurodova Salima Saitkulovna

Syrdarya Region, Yangiyer City

Abu Ali Ibn Sina College of Public Health

Abstract

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.

Essay from Farangiz Musurmonova

Young Central Asian woman with shoulder length dark straight hair, brown eyes, a white top and a necklace.

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.


Keywords: audit, financial reporting, international standards, IFRS, internal control, audit opinion, enterprise financial stability.


Introduction


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.

Poetry from Kassandra Aguilera

When will I accept that I feel alive, if that ever happens?

One consuming tenderness flickering between fear and warmth, feel alive.

Two who enrapture my time, my being, my heart, I feel alive.

Collecting words I consume as wisdom while

cycling back to old conversations helps me feel alive.

Voluntarily measuring variations of matching visions

verify the mass between my shoulders, making me feel alive.

On the isolated islands above, I interpret my wrongings

and believe the design lied about my tendency to feel alive.

I decided for the first ten years of my life

to drink my spit and hide so I wouldn’t feel alive.

Since the sunflowers started speaking towards the sun,

I’ve struggled to fully feel alive.

Seeing myself surrounded by bloomers saying similar statements

to each other, I don’t associate with them, those who feel alive.

Even if we may agree, I battle between the truth

or continuing to drink my spit, denying that I feel alive.

There is nothing wrong with others who do, not to mention

I do feel sorrow for those persecuted who feel alive.

Honestly, I don’t want to endure any more of the

exhausting longing that stems from the way I feel alive.

Kass is only an example of a field of sunflowers who wilt internally,

those who hate themselves the hardest, feel alive.

When November Won’t Whistle

When will November find the way back home?

Why won’t the withered waters

Evaporate leaving me to suffocate

In the widely arranged wrath of

Eleven months complete with wronging.

I place a droplet of stone cold

Designing a pure perfect painting

Pointing to the people of the compass

West stitching on skin, North drawing on tongue,

East missing, South poorly printed red.

Pouring out of my nose, feeding onto what is left

So I roll and I reek in remnants

Until it stops raining, though quickly,

Where I am left to wait through the months wail once again.

Poetry from Dylan Lloyd

First Sonnet

I love writing as a personal ability

I can use it and make whatever I want as I see fit

It feels enlightening, and has the capacity to be frightening

There is no way I will use the term “lit”

No, there are no terms to describe it for me

I use it every day, or at least think about it, I am not obsessed with it

Coming up with such ideas is always good with a cup of British tea

For my level of skill despite being only above average I do not contest it

Creations Encompassed

Singular, I am one singular being?

I disagree, I am many, and many am I

That belief always sways while I flip a dime

“Will these thoughts change with enough time?”

There is no one to answer but myself

The mind both does and does not have such wealth

I hear the silence as music

Although off-topic, I peer through the darkness

The light shines through and I am in a world of white

Too bright, then too dark

It is no walk in the park

This is my mind, why not have a look inside

I disagree with me being one

I live in all of my creations who will not be undone.

Essay from Abu Rayhan Beruni

The Interconnection of Family and Society in Uzbekistan

Abu Rayhan Beruni

Urgench State University Faculty of Socio-Economic Sciences

Field of Study: Jurisprudence

Abstract: This article analyzes the essence of the close interconnection between family and society in Uzbekistan, as well as its social, spiritual, and legal foundations. The family is the fundamental unit of society and a sacred institution. The Constitution of the Republic of Uzbekistan emphasizes that the family is under state protection. The stability of society, the upbringing of a morally mature generation, and the preservation of national values are directly linked to the strength of the family institution.

Conclusion: The role of the family in society is invaluable. Strong, harmonious, and value-based families ensure social stability and sustainable development.

Poetry from Alan Catlin

Bakeame: Rain in the sunshine

after the downpour

white blossoms

falling from damaged

tree limbs

softer than a dream

lover’s skin

…………………………………………………….

Fuchikunun: Rain that comes inside

A glimpse

of nothingness:

an empty

mirror reflects

interior rain

…………………………………………………..

Mifu San-U: Merciless rain and wind

Like Sinead

singing in the rain

the voice of

an angel

besieged by

demons

Pipipiri: A little light rain

Light Spring

rain:

recalling all

those who

passed before

us

………………………………………………………………

Wakabu Ame: Rain falling on new leaves

Early morning

Spring rain

on new leaves:

a festival of

white

………………………………………………………………….

Oniwaaarai: Rain after a religious festival

After the outdoor

wedding

rain consecrates

the union

Deiu: Rain mixed with ashes

So much

black rain

                                           !

How many

people have

died

      ?

………………………………………………………………….

Zanteki: Remaining raindrops after rain

Lingering drop

on bare

new budding

branch

about to

fall

………………………………………………….

After the funeral

incessant

rain on a tin

roof

Poetry from Ramona Yolanda-Montiel

Older Latina woman with short dark hair, reading glasses, and earrings and a black coat.

A Coat of Gratitude

When the cold
becomes intense and
the temperature drops,

to the refuge of home
and family…
I take down the poncho
of gratitude
and wrap myself in it.

That poncho is embroidered
with memories…
that return time and time again.

Thank you, God.

Thank you, life.

For so many winters.

Ramona Yolanda Montiel
Writer, Retired Teacher and Social Worker.

Born in Mercedes, Corrientes, Argentina. Living for twenty-five years in Barranqueras, Chaco, Argentina.

Member of several literary groups, including the Together for Letters Working Group.
Participant in anthologies, various publications, and activities related to reading and writing.