Essay from Aliyeva Aziza Utkirovna

Young Central Asian woman with her hair up in a bun, brown eyes, and small earrings. She's in a white blouse and black jacket.

HIDDEN HISTORY IN THE EYES: THE INNER WORLD OF HUMANS

Aliyeva Aziza Utkirovna

Abstract: This article is devoted to revealing a person’s inner world through the eyes. The author interprets the eyes not only as organs of sight but also as the most reliable mirror of human psyche, emotions, and inner history. The article vividly and profoundly depicts how the eyes reflect human experiences, memories, dreams, and inner sufferings. It also analyzes the possibility of understanding a person’s psyche, personal values, and worldview through the eyes. Written in an artistic style, the article harmonizes psychological and philosophical perspectives, allowing the reader to feel the complex and rich layers of a person’s inner world.

“The eye is a secret, the heart is a sea, the mind is the shore.”

— Rumi

Human eyes are not merely organs for seeing, recognizing, or being recognized. The eyes are the oldest book of a person, the most meaningful language in silence, a unique means of communication that needs no translator. Sometimes one cannot trust a person’s words, yet a fleeting sparkle in their eyes can reveal their entire life. A person’s inner history, experiences, suffering, joy, and dreams—all of these fit into these two small windows.

Reading the hidden history in the eyes means feeling the person, understanding their heart, comprehending them without repeated words. One glance draws a person closer, another pushes them away through the years. The eyes have their own truth, their own seal: there is no deception, no sarcasm, no place for polished words.

Every person’s inner world is unique. In someone’s eyes, the dust of ancient cities, old experiences, and heavy trials are reflected. In another’s eyes, there are yet unwritten pages of life—purity, dreams, simple trust. The eyes are a magical bridge that unites a person’s past and future. As long as a person lives, every experience, every loss and gain, every suffering and joy leaves a new line at the bottom of these eyes.

Sometimes people hide their eyes—they fear their own histories and do not wish to reveal the stories within. But it is impossible to completely cover the eyes. A person reveals themselves even without words. Compared to a world tired of excessive words, the eyes speak truth like a wound: noticeable, yet impossible to conceal.

The idea that the eyes are the mirror of the soul is not merely figurative. A person’s inner world, psyche, upbringing, past, and even what kind of person they will become in the future can be sensed there. By looking into someone’s eyes, one can feel who they are, what they have experienced, what they long for, and what they fear.

A person who can read the hidden history in the eyes understands others quickly. For this history never lies. There are no extra phrases in the conversation of the eyes, only inner truth. Some eyes comfort, some give strength, while others carry traces of hopeless events. Behind every gaze lies a world—a universe—a person.

Therefore, if you want to know a person’s inner world, first look into their eyes. There lie unspoken words, unfinished stories, deep thoughts, and hidden secrets. In every person’s eyes is a history written by themselves but never read to anyone.

Studying the hidden history in the eyes also allows analyzing people’s emotional and mental states. Every glance, every tremor, every smile reflects the questions and answers a person gives to themselves. Thus, the eyes are not only a spiritual mirror but also witnesses of the passage of time, human experiences, and inner changes.

The struggles in a person’s inner world are reflected through the eyes. Sometimes in subtle expressions, sometimes in sharp gazes. For instance, when a person recalls a painful memory, dark clouds appear in their eyes; in moments of joy, light shines. These moments, memories, and feelings are all written in the inner history of the eyes, and this history is never forgotten.

Understanding a person through the eyes is not just looking; it is a harmony of thought, intuition, and inner feelings. Sometimes the smooth silence of the eyes says more than words ever could. The eyes are the most truthful part of a person, leaving no room for lies or hypocrisy. Therefore, by observing the eyes, one can sense not only a person’s mental state but also their personal values and worldview.

Every person creates a hidden bridge between past and future in their eyes. Through the eyes, they recall past mistakes, successes, loves, and losses. In this way, the eyes become an open book of a person’s personal history, where every page is an event, every gaze a trace, every slight tremor an emotion.

Studying the hidden history in the eyes helps to understand a person more deeply. This study is not merely observation but feeling, accepting the learned knowledge with the heart. Therefore, the eyes are the most reliable means of exploring a person’s inner world, for they never lie.

The eyes have a unique magical power: they reveal a person’s inner world, memories, dreams, fears, and hopes. In this way, one can learn much about a person’s mental state, human behavior, and personal values. The eyes are a vivid expression of the richest and most complex history of a person.

The role of eyes in human psyche is not limited to individual memories; they also reveal subtle connections in social relations. Through the eyes, a person connects with others, expresses feelings, and even communicates without words. In this sense, the eyes are one of the oldest and most universal “languages” in human history. Each gaze provides the opportunity to read a person’s unique history and personal experience.

The human inner world is complex and layered. The eyes are like a window that reveals these layers one by one. In one glance, the simple memories of childhood are reflected; in another, the deep thoughts of adulthood. Through the eyes, a person’s inner experiences and emotions are revealed: calmness and anxiety, hope and worry, joy and suffering coexist.

Furthermore, the eyes reveal a person’s personal values and worldview. Through them, a person understands their inner problems and dreams, compares themselves with others, and shapes life decisions. Therefore, studying the eyes is an essential tool for understanding the human psyche. Eyes are delicate and precise indicators that provide a map of a person’s inner world.

Studying the hidden history in the eyes is interesting not only psychologically but also philosophically. Every gaze reflects the complex connection between a person’s past, present moment, and future. In this way, the eyes become a key that helps to understand a person’s inner world more deeply.

Essay from Abdullayeva Feruza

Young Central Asian woman with long dark hair and earrings in a blue and black graduation cap and gown standing on stage next to a flag.

Abdullayeva Feruza

Profi University

Field of study: Preschool Education and Methodology

Puchon University

Master’s student in Educational Management

Types of Visual Activities in Preschool Educational Institutions

Puchon University

Field of Study: Educational Management

Student of Group 1-C

Abdullayeva Feruza Khayrulla qizi

Middle group teacher at Preschool Educational Institution No. 18,

Gulistan City, Syrdarya Region

ABSTRACT

This article highlights the role of visual activities in the comprehensive development of children in Preschool Educational Institutions (PEIs), as well as their importance in the formation of aesthetic knowledge. Visual activities contribute significantly to the intellectual, emotional, and creative growth of preschool children.

Keywords: visual activities, didactic materials, colored pencils, herbariums.

Introduction

Relevance of the Topic

In preschool educational institutions, visual activities help develop analytical and synthetic thinking skills in children whose cognitive abilities are still insufficiently developed. Through visual activities, children are taught to perceive and represent the world through various colors, enrich their imagination, and learn to protect and care for nature and animals.

Object of the Research

The process of conducting visual activity lessons in preschool educational institutions and the observance of safety rules by teachers during the organization of these activities.

Main Part

A. Types of Visual Activities

Types of visual activities refer to the process of depicting objects, phenomena, or imagined images from the surrounding environment using various tools. This is a creative activity primarily based on visual perception and representation, and it is manifested in the following forms:

1. Drawing – Graphics and painting are widely used in preschool educational institutions within this field.

2. Sculpting – The use of three-dimensional forms. This method is applied when children create various objects using clay. It contributes to the development of fine motor skills and sensory perception. For example, children learn to distinguish between hard and soft, big and small objects.

3. Decorative and Applied Art (patterns and ornaments) – This type is mainly used with senior and preparatory group children, as they are capable of decorating with aesthetic taste. Considering the creative thinking and ability of older preschool children to create images, this activity can be effectively implemented.

4. Design Activities – Interior design, exterior design, clothing design, and others.

B. Materials and Tools

White paper, colored paper, and cardboard – Essential materials for creating visual works. In preschool educational institutions, white and colored paper and cardboard are widely used in visual activities.

Handout materials – Cards or various objects appropriate to the age group and topic, which help children acquire new knowledge.

Construction sets – LEGO blocks and sets designed for assembling parts, such as Mosaic, Tangram, and the Columbus Egg. These sets enable children to learn unconventional forms of sculpting.

Herbariums – Collections of dried plants commonly used in education, scientific research, or decorative and applied art. Flowers, leaves, and various plants collected during walks with preschool children can be dried and used in creative activities. For example, dried straw can be used to create decorative fairy-tale characters or animate certain scenes.

Colored pencils – Pencils of various colors used for drawing, coloring, and creative activities. They are generally divided into three types:

1. Standard colored pencils – Wooden pencils used for coloring.

2. Watercolor pencils – Coloring tools that produce color when mixed with water.

3. Pastel pencils – Soft pencils that produce bright and vivid colors.

Porcelain dough – Due to its properties, such as softness, flexibility, smoothness, and ability to take any desired shape, it is convenient for creative activities.

In preschool educational settings, children can also be shown that natural dyes can be obtained by cutting red beetroot into pieces and applying it to paper.

Conclusion

The conducted analysis shows that through various types of visual activities, children enrich their inner world, develop aesthetic taste, learn to perceive nature and the environment, and are taught not to harm them. In addition, visual activities help children understand changes occurring in the surrounding world, including seasonal changes in nature.

Expected Results

During visual activity sessions, children learn to complete tasks in an orderly manner without disturbing others, respect one another, share learning materials, and work collaboratively. Upon completion of the activity, children experience satisfaction and joy from their own work.

References

1. Sakulina, N. R. Drawing, Appliqué, and Clay Work in Kindergarten.

2. Kamorova, T. S. Visual Arts Lessons.

3. Khasanova, T. Sh. Teaching Visual Activities. Tashkent, 2020.

4. Mahmudova, O. A., & Mahmudova, S. A. Technologies of Working with Plastic Materials in the Preschool Education System (Textbook). Tashkent, 2019.

5. Abdirasilov, S. F. Methods of Teaching Visual Arts. Tashkent, 2012.

6. Shodiyev, A. S. Preschool Education Pedagogy. Tashkent, 2018.

Essay from Nasulloyeva Feruzabonu

Young Central Asian woman with brown eyes, long dark hair in a ponytail, small earrings, and a black and white patterned sweater.

Nasulloyeva Feruzabonu 

Bukhara State Pedagogical institute 

Faculty of Foreign language and Literature 

Science and Innovation: The Impact on Education and Society

Annotation

This paper explores how science and innovation have transformed education and society in the modern world. It discusses the role of technology in enhancing learning, improving access to information, and shaping global communication. The study also highlights how scientific progress influences social development, human values, and the economy. The article concludes that science and innovation not only drive technological advancement but also play a key role in building knowledge-based societies and promoting sustainable growth.

Keywords: science, innovation, education, technology, society, progress, sustainability

Introduction

Science and innovation have always been the foundation of human progress. From the invention of the wheel to the creation of artificial intelligence, every great leap in human history has been fueled by curiosity, creativity, and the desire to solve problems. In the 21st century, the relationship between science and education has become more intertwined than ever before. The modern education system depends on scientific discoveries and technological innovations to prepare students for a fast-changing world. This paper discusses the influence of science and innovation on education and society, focusing on how they shape the way people learn, communicate, and live.

Science and the Transformation of Education

Science has revolutionized the way education is delivered, experienced, and understood. Modern teaching methods are no longer limited to classrooms or textbooks. Instead, they are supported by digital technologies, interactive learning platforms, and online resources that make education more flexible and accessible. For instance, online education tools such as Coursera, Khan Academy, and Google Classroom have made it possible for students to learn from anywhere in the world. Scientific research in psychology and pedagogy has also improved our understanding of how people learn, leading to more effective teaching methods that support critical thinking, creativity, and collaboration.

Another major impact of science on education is the development of STEM (Science, Technology, Engineering, and Mathematics) programs. These disciplines encourage students to apply scientific thinking to real-world problems, promoting innovation and problem-solving skills. In many countries, governments and institutions now emphasize STEM education as a foundation for future economic growth and technological leadership. Science also encourages evidence-based learning, where students are trained to question, experiment, and draw conclusions from data rather than rely on assumptions.

Innovation and Educational Technology

Innovation is the practical expression of scientific discovery. In education, innovation has led to the creation of digital tools that make learning more engaging and efficient. Artificial intelligence (AI), virtual reality (VR), and machine learning are now being integrated into classrooms to personalize education and support students with different learning styles. For example, AI-powered systems can analyze a student’s performance and adapt lessons to match their pace and abilities. Similarly, virtual reality allows students to explore complex scientific concepts or historical events through immersive simulations, making abstract knowledge tangible and exciting.

The COVID-19 pandemic further demonstrated the power of innovation in education. When schools closed, digital platforms became the primary medium of learning. Although this transition was challenging, it also showed how resilient and adaptable the education system can be when supported by technology. In the long term, these innovations will continue to shape hybrid learning models that combine traditional teaching with online flexibility, ensuring that education remains accessible in any situation.

Science, Innovation, and Society

Science and innovation do not only transform education—they reshape society as a whole. Scientific progress has improved healthcare, transportation, communication, and quality of life. Today’s society is driven by knowledge and information, and innovation serves as its main engine. The internet, smartphones, and renewable energy technologies have changed the way people work, interact, and think. As a result, societies have become more interconnected and globally aware.

However, scientific and technological progress also brings ethical and social challenges. Issues such as data privacy, automation, and environmental degradation have raised new questions about how innovation should be used responsibly. Education plays a key role in addressing these challenges by teaching people to think critically about the social impact of technology and to use science ethically. A well-educated society is better prepared to balance progress with morality, ensuring that innovation serves humanity rather than harms it.

The Role of Science and Innovation in Economic Development

Education, science, and innovation are the cornerstones of economic growth. Countries that invest in scientific research and technology tend to have stronger economies and higher living standards. For example, nations such as Japan, South Korea, and Germany have built their success on innovation-driven education systems. By supporting research institutions and encouraging creativity, they have turned knowledge into practical solutions and global competitiveness. In developing countries, promoting innovation in education can help reduce inequality and open new opportunities for youth.

Scientific innovation also creates new industries and jobs. Fields such as biotechnology, renewable energy, and information technology are expanding rapidly, demanding a workforce that is educated, adaptable, and innovative. Therefore, investing in science-based education is not only about knowledge—it is about securing a sustainable economic future.

The Social and Cultural Influence of Scientific Innovation

Beyond economics, science and innovation shape human values and social behavior. The spread of information through digital media has created a global culture of learning and collaboration. People from different backgrounds can now share knowledge instantly, promoting cultural exchange and mutual understanding. At the same time, this digital era has introduced challenges such as misinformation and overreliance on technology. To overcome these, education must focus on developing digital literacy and ethical awareness.

Innovation also supports social inclusion. Assistive technologies help people with disabilities access education and participate fully in society. Scientific innovations in medicine and engineering improve quality of life and extend human potential. Thus, the social impact of science and innovation goes far beyond laboratories—it reaches every aspect of human existence.

Conclusion

In conclusion, science and innovation have become inseparable elements of education and society. They drive progress, expand knowledge, and connect people across the globe. While they offer tremendous benefits, they also require responsibility, ethical awareness, and continued investment in education. The future depends on how wisely humanity uses science and innovation—not only to advance technology but also to promote equality, sustainability, and human well-being. Education is the key to ensuring that innovation serves society positively, guiding the next generation of thinkers, inventors, and leaders toward a brighter, more intelligent world.

References

UNESCO (2023). Science, Technology and Innovation in Education. Paris: UNESCO Publishing.

OECD (2022). The Future of Education and Skills 2030. Organisation for Economic Co-operation and Development.

World Bank (2021). Innovation and Economic Development: The Role of Education. Washington, DC: World Bank Group.

Schwab, K. (2017). The Fourth Industrial Revolution. New York: Crown Business.

National Science Foundation (2020). Science and Engineering Indicators. Washington, DC: NSF.

Essay from Xudoyberdiyeva Mohiniso

Young Central Asian woman with dark hair in a ponytail, brown eyes and small earrings, and a pink collared shirt.

THE PHILOSOPHICAL CONNECTION BETWEEN HUMAN BEINGS AND EXISTENCE

Annotation:

This article analyzes the philosophical connection between human beings and existence. It examines the place of humans in being, their relationship with nature and society, and the interaction between consciousness and matter from a philosophical standpoint. The article compares the views of Eastern and Western thinkers on the relationship between the human and existence with modern philosophical concepts, substantiating the idea of harmony between human thought and being.

Keywords: human, existence, philosophy, consciousness, matter, thought, being, nature, spirituality, Eastern and Western philosophy.

Introduction

The philosophical connection between the human being and existence has been one of the central themes of philosophy since ancient times. Humans, as a part of existence, are also the beings who perceive, transform, and give meaning to it. Therefore, understanding the role and position of the human in existence has been a significant subject in every era of philosophical thought.

Eastern thinkers such as al-Farabi, Ibn Sina, al-Biruni, and Alisher Navoi considered the human being a creature striving toward moral and spiritual perfection. Western philosophers such as Plato, Aristotle, Hegel, and Kant emphasized the active role of human reason in comprehending existence. In contemporary times, the issue is interpreted more deeply through the lenses of ecology, technology, and ethical values.

Main Part

The Philosophical Essence of the Concept of “Existence”

The concept of existence encompasses everything that is present — nature, society, humans, and consciousness. Philosophically, existence is the general form of being, the unity of everything that exists or may exist.

Materialist philosophers such as Democritus, Epicurus, Marx, and Engels argued that the foundation of existence is matter. According to them, consciousness is a product of matter, and humans, being part of nature, comprehend and transform it.

Idealist philosophy, on the other hand, regards the foundation of existence as an idea, spirit, or God. Plato maintained that true being exists in the realm of ideas, while the material world is only its shadow. Hegel explained existence as the process of the “absolute spirit” knowing itself.

The Place of the Human Being in Existence

A human is a conscious being capable of understanding, transforming, and valuing existence. The role of humans in being is twofold:

1. On the one hand, humans are inseparable from nature as part of it;

2. On the other hand, thanks to consciousness and intellect, humans comprehend being in a conscious and reflective manner.

Ibn Sina stated that “a human understands himself through understanding existence.” Al-Farabi wrote that “the path to happiness lies in knowing existence and living in accordance with it.”

In the modern world, the balance between humans and existence is reflected particularly in ecological issues. Although technological progress enables humans to transform nature, preserving the natural balance of existence has become a philosophical and ethical necessity.

Human and Existence in Eastern and Western Philosophy

Eastern philosophy views humans in harmony with existence, emphasizing spiritual purity and moral perfection. Navoi’s concept of the “perfect human” connects the human role in being with ethical and spiritual development.

Western philosophy, by contrast, focuses on the active cognitive role of the human being — understanding existence through reason, logic, and experience. Kant described the human as “a being who understands the world through experience,” while Hegel considered the human “a spirit analyzing existence through reason.”

Thus, Eastern philosophy emphasizes spirituality and harmony, whereas Western philosophy prioritizes intellect and cognition. Both perspectives complement each other in explaining the deep philosophical connection between humans and existence.

Conclusion

The philosophical relationship between the human being and existence remains an eternal subject of human thought. A human is part of existence; yet, at the same time, the only being capable of understanding and transforming it. To comprehend existence is to comprehend oneself.

Therefore, the moral development of the human, the freedom of thought, and ethical responsibility are inseparable aspects of understanding existence. In today’s age of globalization and rapid technological change, harmonious coexistence between humans and existence — protecting nature and fostering spirituality — becomes an essential philosophical direction for the future of humanity.

Thus, the philosophical connection between human beings and existence represents one of the most fundamental questions of human thought. Humans, as both part of being and its conscious interpreter, form a unified, mutually dependent system with existence.

References

1. Hegel G.W.F. Philosophy of Spirit. Moscow: Mysl, 1977.

2. Ibn Sina. Kitab al-Shifa. Tashkent: Fan, 1980.

3. Al-Farabi. The Virtuous City. Tashkent: Yozuvchi, 1993.

4. Kant I. Critique of Pure Reason. Moscow: Nauka, 1994.

5. Alisher Navoi. Mahbub ul-Qulub. Tashkent: G‘afur G‘ulom Publishing, 1983.

6. G‘afurov B. Fundamentals of Philosophy. Tashkent: Uzbekistan, 2010.

7. To‘xtasinov A. Philosophy of Human and Existence. Samarkand: SamSU Press, 2021.

Xudoyberdiyeva Mohiniso was born on May 22, 2006, in Denov district, Surxondaryo region. She is currently a second-year student at the Faculty of History, Denov Institute of Entrepreneurship and Pedagogy.

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.

Essay from Aziza Xasanova

Young Central Asian woman with an embroidered headdress, dark straight hair up in a bun, brown eyes, a black coat, white collared shirt, and a black and yellow tie.

You Are Not on a Doomed Ship

We humans encounter different problems every single day. Sometimes these problems last long, and sometimes they pass as quickly as opening and closing our eyes. At times, they weigh heavily on our souls, bend our backs, wound our hearts, and remain carved into the pages of our memory. When unfulfilled dreams press on your chest and things don’t work out despite all your efforts—don’t fall into despair. You are not on the Titanic. Your life continues, and you are still alive.

The people who boarded the Titanic had everything—wealth, possessions—but they lacked one thing: luck. Look, you are the lucky one. You can stand up again; you can try again. Because just as the moonlight you see during the tahajjud prayer soon gives way to the dawn prayer, and then to the warm golden rays of the rising sun, every problem finds its solution in its own time. No effort goes without a result—every action brings a consequence.

Never forget this: you are the lucky one who didn’t get on the doomed ship. That means you still have plenty of reasons and goals to live for. Life is colorful—don’t see it only in black and white. Hold on to the wings of hope. Praise your Lord, because out of 8 billion people, He chose you for this test. Then you will see what true victory really means.

What matters is that you do not let your spirit drown. Just as you clean the dust in your home, cleanse your soul from sorrow. Wipe your tears, stand up, and keep trying again and again. Because you—and only you—have the power to change your own life. Don’t listen to the noise around you; people’s words will never stop anyway.

I know—sometimes you feel like you don’t fit in this world at all. Tears fill your eyes, you want to give up on everything, leave everyone, and run away to a quiet, secluded place.

My dear, who is precious to me, these problems may seem endless to you. Surely, at some point, you expected comfort or help from someone. Maybe you waited for a person who would tell you, “Everything will be okay” on your hardest day. If you are reading my words now, believe me: not receiving comfort on your hard day was actually a blessing for you. Step out of the desert of despair.

Every step you walked alone—didn’t it make you stronger and more determined? When you fell, didn’t you lift your head and rise on your own without anyone’s help? You may not realize it, but I know that people around you admire you.

When nothing seems to work and your strength is fading, remember my words: “Helplessness is the greatest test sent by God.” And that means victory is near. Don’t rebel. Wipe away those pearl-like tears. One day, those tears will fall not for defeat, but for happiness, my dear.

The important thing is not to remain where you fell. Fulfill the dreams hidden in your heart—don’t let them turn into regrets. My dear, the person who knows you better than anyone… is you..

Xasanova Aziza Kumushbek qizi, student at Tashkent Economics and Pedagogy University

Prose from Brian Michael Barbeito

Storijaesoehae

Drawing of a black and white winter scene. Snow falling on barren tree branches, mountains off in the distance.

the man was there inside the dream but couldn’t be seen, and I wondered after if he was part of a dream or a spirit. maybe I won’t know or maybe I will try and find out through the Akashic, the record that always documents all things everywhere about everybody. He had senility and I said to the lady, ‘I should check on him as he has wandered but would like to address him out of respect by his name.’

‘The name is Storijaesoehae.’

‘What?’

‘Say it. You can say it. And say all the vowels.’

I went to the room down the hall and just called him ‘Sir.’ He was okay. Awake. Sitting. He looked to me like an older Gurdjieff, the strange mystical teacher, or William Saroyan the writer, again, in pictures of him as older. 

then I left the doorway, and I wondered later if he was real or imagined. I thought of him as a spiritual father of the woman, a concept I’d not heard of but might have existed. she knew his name after all. 

whatever was true, they had called for a wind and snowstorm, and they were correct as it was all crashing w/confidence against the upper windows by then. The forecasts also said this one was going to be bad, worse than usual, and were issuing weather warnings. 

I looked outside and took a deep breath, thinking, nearly always thinking…too mercurial for many reasons, mainly the star I was born under. The snow and wind increased and there was a whistle in the air, a whistle like some spirit from a novel or something. You have heard this whistle if you think about it for a moment. 

Let it all happen, I figured, for if it’s going to be winter let it be winter proper. 

____