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Organizational and Methodological Issues of Organizing Audit of Fixed Assets in Accordance with International Standards
Get PDFThis article aims to explore the organizational and methodological challenges involved in conducting audits of fixed assets in compliance with international standards. The audit of fixed assets plays a crucial role in providing assurance on the accuracy and reliability of financial statements. However, ensuring compliance with international standards requires careful planning and adherence to established methodologies. This article presents a comprehensive overview of the key organizational and methodological considerations, including tables and frameworks, for effectively conducting audits of fixed assets
Clustering Activities of Subjects of the Cotton Textile Industry
Get PDFThe article discusses the theoretical issues and principles of the formation of agro-clusters, as well as the development trends of this system in the cotton-textile industry of the Republic of Uzbekistan, its features and advantages. The effective use and existence of business clusters are considered within the framework of such aspects as structural, functional, purposeful, evolutionary on the platform of categorical-system methodology
Financial Inclusion and Economic Growth in Nigeria
Get PDFThis study examined the relationship between financial inclusion and economic growth in Nigeria. The study employed the Ordinary Least Square multiple regression to analyze the data obtained from secondary sources for the period 1991-2021. The findings revealed that combined effect of ratio of broad money to GDP, credit to private sector to GDP, aggregate loan-to-deposit ratio and liquidity ratio of commercial banks influenced economic growth in Nigeria. Based on the findings from the study, the researcher therefore conclude that the provision of banking services to the unbanked and active poor will contribute positively to the growth of Nigeria economy and recommends that banks should be encouraged to grant loans to private businesses and small scale enterprises so as to further promote economic growth
IMPROVING THE PROCEDURE FOR CONDUCTING AN AUDIT OF FINANCIAL PERFORMANCE REPORTS IN THE FIELD OF INFORMATION AND COMMUNICATION TECHNOLOGIES IN THE CONTEXT OF ECONOMIC MODERNIZATION
Get PDFIn this article, in the context of the modernization of the economy, suggestions are made for improving the procedure for conducting an audit of the financial results report in the field of information and communication technologies. Also, the problematic aspects of the audit of the financial results report were highlighted, and suggestions were made on them
Continuity of Traditions of Musical Art
Get PDFThis article raises questions related to the study of the phenomenon of musical dynasties and families. The role and position of the dynasties that have made a great contribution to the development of world musical art with their prolific and numerous creative activities will be studied. Aspects such as the importance of the family environment, social continuity, hereditary inclinations and abilities, traditions in educating the young generation of artists, as well as the activities of musical dynasties and families known in the fields of Uzbek composer and performing arts are studied. directly considered
Prospects for Creating Bearing Details Using Secondary Materials
Get PDFThis article talks about the future prospects of the production of bearings from secondary metal waste and their use in machine building, aviation, and shipbuilding. Bearings made of secondary metals are economically more convenient and have a significant positive impact on the environment
Investigation of Crossbars with Reinforced Concrete and Composite Reinforcement
Get PDFThis article presents an analysis of the results of research work on the study of composite reinforcement elements, widely used at present in the restoration of concrete structures in buildings and structures under construction in the Republic of Uzbekistan and abroad
Study of Seasonal Changes In the Composition of River Water
Get PDFThis article presents the results of a study of the water of the Naryn River at the point of Kyzylravot in the Namangan region of the Republic of Uzbekistan. The issues of the influence of seasonal factors on the pollution of the source water, as well as the problems of water purification methods are considered
Styles of Landscape Design
No full textThe choice of landscape design style is directly envy of the features of the site itself. Its configuration, dimensions and environment must be taken into account. Moreover, it is necessary to take into account the architectural style of the house itself and the structures on the territory. It is very important that everything looks harmonious
Contemporary Financial Regulations and Generation of Funds: How Generation of Funds Could Contribute to a Quality School-Based Development
No full textThe Programme for School Improvement (PSI), which has been in operation island wide since 2010, is now amended as “Empowering the Programme for School Improvement (EPSI)”. In line with this amendment, the school development executive committee-the administrative authority of a government schools in Sri Lanka, has also been empowered than before. As a result, some schools do find it easy to raise funds for educational development activities while some others find it hard do so. This imbalance is the research question of this study. Accordingly, the prime objective of this study was to investigate how generation of funds could contribute to a quality school-based development. This study was based on the government schools in the Rathnapura Education Zone in Sri Lanka. As the study used both a qualitative and a quantitative approach simultaneously, it fell into the paradigm of mixed methodology. This study was conducted in discovering the strategies used by the school administration in generating sufficient funds for educational development activities. It also studied the nature of fund generation of the schools in the Zone. It investigated the motivating factors that lead the committee generating enough funds. It also investigated the issues and challenges that prevented an enough amount of fund being sourced. Data collected through the reports, interviews and questionnaires were descriptively analyzed on SPSS and NVivo software interfaces. They were also used in variance analysis, factor analysis and even in thematic analysis too. It revealed from this study that private funds were the major source of funds for financing educational development activities of the schools in the Zone. However, as the type of school, the grades taught, and the number of students studying changed so did the nature and extent of school financing. Motivation of well-wishers and the members of the executive committee were decisive in generating an adequate amount of funds. Time taken to approve school plans prevented funds being sourced adequately. Establishment of school financial management units, the identification of alternative investment opportunities for the school's physical resources, the introduction of school financial reporting standards equipped with a financial reporting system would lead to a higher amount of funds generated and thereby enhance the qualitative development of the Sri Lankan school system- the study unveiled