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    FEATURES OF ACCOUNTING EQUITY CAPITAL COMPONENTS

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    Equity capital is of great importance in ensuring the financial stability of commercial organizations. In particular, reserve and retained earnings, which are a component of equity capital, reflect the result of the company's financial and economic activities. The growth of equity capital indicates the efficiency of the company. Of course, in this case, the interests of the company's shareholders and creditors will be protected by their correct accounting. The article describes the features of accounting for reserve capital and retained earnings based on national and international standard

    With a Theoretical Approach to the Organization of Marketing Research in the Market of Higher Education Services

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    In this article, marketing tools used directly to disseminate advanced educational ideas, the development of education as a branch of the economy and every state institution, the development of educational services, their quality, and access to them are considered

    Blockchain Advancements to Sustainable IT Systems

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    The modern digital economy relies heavily on information technology (IT) systems to support communication, business, entertainment and more. However, the expanding digital footprint of society also comes with significant environmental costs. IT infrastructure and operations currently account for up to 1.5% of global greenhouse gas emissions (Belkhir & Elmeligi, 2018). Electronic waste from discarded hardware is also rising sharply, with over 53 million metric tons generated globally in 2019 alone (Forti et al., 2020). As IT systems continue to scale up to meet the world's growing digital demands, their sustainability impacts are becoming impossible to ignore. New approaches are urgently needed to maintain essential IT services for society, while also reducing associated energy usage, waste, and other environmental burdens. Blockchain technology, with its decentralized and transparent architecture, presents a promising pathway to develop more sustainable IT systems for the future. This paper provides a comprehensive review of how blockchain innovations can promote sustainability across IT infrastructure, operations and supply chains. First, the fundamental architecture and attributes of blockchain technology are outlined. Next, emerging use cases and applications where blockchain can optimize sustainability of IT systems are analyzed in depth. Key opportunities and challenges for blockchain integration are discussed, along with a forward outlook on the technology's future development and adoption trends

    The impact of Information Technology on the Organization of Financial Management (a field study on Iraqi telecommunications companies Asiacell and Zain in Iraq)

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    Financial management organization is crucial to the success and sustainability of telecom companies in Iraq Asiacell and Zain in Iraq. Information Technology is an important tool that greatly affects the organization and management processes of financial businesses. It was distributed among the members of this sample, which represents employees of Asia Cell and Zain Iraq, and a random sample was taken, as the number of individuals surveyed reached 180 samples. This research aims to understand the impact of Information Technology on the Organization of Financial Management in Asia Cell and Zain and to reveal the benefits and challenges associated with this modern technology. After analyzing the data and testing the hypotheses, the study reached several primary results, the most important of which was that there was a statistically significant correlation at a significance level of 0.05 between Information Technology and the financial management organizatio

    Physical And Chemical Properties Of Calcium Nitrite

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    The essence of the process of obtaining calcium nitrite is the absorption of nitrous gases, taken after the contact apparatus, with milk of lime with a concentration of 100-140 g/l. The reactions occurring during the absorption of nitrogen oxides by a solution of calcium hydroxide can be represented by the equation

    To Promote the Importance of Developing Folk and Traditional Performing Arts in Uzbekistan

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    It discusses the development of Uzbek oral creativity, folklore and professional genres of Uzbek music. The development process of traditional performance art is analyzed in detail

    Solving the System of Nonlinear Equations of a Thin-Walled Cylindrical Shell

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    We write the system of nonlinear equations of a thin-walled cylindrical shell in the following for

    The Digital Transformation Benefits and Comparison Between the Current and Past For Absher Platform and Elm

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    This research paper analyzes the current state of digital transformation in Saudi Arabia, focusing on the evaluation of progress and identification of areas for improvement. A conceptual analysis approach is used, examining the benefits of digital transformation, and conducting a comparative analysis of the Absher and ELM platforms. Data from academic databases, industry reports, and official documents is synthesized using thematic analysis. The findings highlight the need for key recommendations to advance digital transformation in Saudi Arabia. The main recommendations include strengthening privacy and security measures for platforms like Absher, improving user experience by streamlining processes and enhancing interfaces, bridging the digital divide through infrastructure development in rural and low-income areas, and fostering collaboration among government entities, private organizations, and technology providers. Additionally, enhancing digital skills and literacy through training programs for citizens, businesses, and government employees is essential. Continuous evaluation and updating of strategies, promoting transparency and accountability in the development and delivery of digital services, and fostering an innovation-friendly environment are also crucial. Implementing these recommendations will propel Saudi Arabia's digital transformation, ensuring privacy, improving user experience, reducing the digital divide, fostering collaboration, enhancing digital skills, and embracing innovation. These efforts will position the country as a leader in the global digital economy

    Autonomous Energy Supply System of a Mobile Home Based on Pyrolysis and Biogas Devices

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    This article is devoted to the analysis of the application of loading energy with integrated pyrolysis and biogas devices in a mobile home with an energy supply system based on alternative energy sources. Thermal technical parameters of pyrolysis and biogas devices required for energy supply of a mobile home with an average volume of 40 m3, heat balance equations and heat-technical sources of energy supply of this mobile home based on alternative energy sources

    Arduino-Based Lab for Monitoring Biological Processes

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    This article discusses the design considerations and potential applications of an Arduino-based laboratory for monitoring biological processes. Biological processes such as microbial growth, plant growth, bioreactor operation, and fermentation require the monitoring of environmental factors like temperature, pH, and oxygen levels. The Arduino-based laboratory provides a low-cost, customizable, and user-friendly solution for monitoring these parameters. The article covers the selection of appropriate sensors, calibration methods, power supply considerations, data acquisition and storage techniques, environmental factors, user interface design, and safety measures for the laboratory. The transfer methods and Arduino code for data transfer using Bluetooth and SD card are also provided. The results obtained from monitoring nutrient availability, temperature, pH, and oxygen levels during microorganism propagation are presented, demonstrating the laboratory's accuracy and reliability. The discussion highlights the benefits of using the Arduino-based laboratory, including its low cost, open-source nature, user-friendliness, customization options, real-time monitoring capabilities, and potential for hands-on learning. The conclusion emphasizes the laboratory's accessibility, affordability, and potential to revolutionize the field of biotechnology by promoting collaboration, innovation, and high-quality research. Overall, the Arduino-based laboratory offers a promising solution for monitoring biological processes, providing valuable insights into the behavior of microorganisms and facilitating research and education in various settings

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