Eurasian Research Bulletin 2023-05-26T18:09:19+00:00 Open Journal Systems <p><strong>Eurasian Research Bulletin (ERB</strong><strong>)</strong> is an Open Access, Peer Reviewed, International, Refereed, Scientific Journal that publishes original research and review articles related to diverse research in multidisciplinary areas.</p> <p>The main objective of <strong>Eurasian Research Bulletin (ERB) is</strong> to offer an intellectual platform to the international scholars and it aims to promote interdisciplinary studies. All manuscripts must be prepared in English language and subject to a rigorous peer-review process. The scope of the journal is not limited to</p> <ul> <li>Biological Sciences (BIO)</li> <li>Computer and Information Science and Engineering (CISE)</li> <li>Education and Human Resources (EHR)</li> <li>Engineering (ENG)</li> <li>Environmental Research and Education (ERE)</li> <li>Geosciences (GEO)</li> <li>Integrative Activities (OIA)</li> <li>International Science and Engineering (OISE)</li> <li>Mathematical and Physical Sciences (MPS)</li> <li>Social, Behavioural and Economic Sciences (SBE)</li> <li>Entrepreneurship and Innovations (EI)</li> <li>Data Science and Artificial Intelligence (AI)</li> <li>Robotics and Automation (RA)</li> </ul> <p><strong>ISSN (E):</strong> 2795-7675</p> <p><strong>Journal Impact Factor:</strong> 7.995</p> The importance of excise tax in Uzbekistan and ways to improve it 2023-05-10T07:33:22+00:00 Makhmadustov Ulugbek Jalal Ogli <p>The excise tax is one of the most important taxes in the economy of Uzbekistan and brings significant revenue to the budget. However, despite this, there are some problems in the process of its administration, such as lack of transparency of procedures, the presence of unjustified benefits and problems of interaction with other tax authorities. In this regard, the improvement of the excise tax system is an urgent task for the economic development of the country. To address these challenges Measures such as simplification of administration procedures, increased transparency, reduction of unjustified benefits, improvement of interaction between tax authorities and others are proposed. In addition, it is necessary to carry out more effective work to monitor the implementation of excise tax legislation</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 The procedure for tax control in the Republic of Uzbekistan 2023-05-10T07:34:49+00:00 Mingboev Umid Akbar <p>The article deals with the theoretical issues of tax audit. The nature of the tax audit norm included in the new Tax Code of the Republic of Uzbekistan is disclosed. The experience of organizing and conducting tax audits in foreign countries is given.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Conduct respiratory therapy in patients with severe coronavirus infection 2023-05-10T07:53:06+00:00 Boltayev E. B Shodmonovov J.B Shodmonovov@gmail.cin <p>To date, no effective antiviral treatment for coronavirus infection has been developed. The main factor aggravating the condition of patients is developing respiratory failure, with which patients are transferred to the intensive care unit. The fate of patients in the intensive care unit is determined by the extent to which respiratory therapy is performed. Although coronavirus infection is associated with organ failure, so polyorganic insufficiency, respiratory failure is the predominant and crucial factor. With this in mind, the development of optimal options for respiratory therapy and its introduction into intensive care is a topical issue today. The medical mindset of the world has gained a great deal of experience in the use of oxygen therapy, high-flow oxygen therapy (HFOT), noninvasive pulmonary ventilation (NIPV) and invasive pulmonary ventilation (IPV) in patients through the nasal tube. Below we will try to illustrate the selection of an effective method of respiratory therapy based on respiratory indications</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Choice of respiratory therapy in severe patients with new coronavirus infection COVID-19 2023-05-10T07:54:56+00:00 Boltayev Elmurod Bekmurod ugli <p>The respiratory problems of pneumonia and acute respiratory distress syndrome (ARDS) caused by COVID-19 coronavirus infection have not yet been fully resolved. World medicine has extensive experience in the use of nasal tube oxygen therapy, high-flow oxygen therapy (HFOT), non-invasive pulmonary ventilation (NIPV) and invasive pulmonary ventilation (IPV) in patients. However, the problem of choosing non-invasive pulmonary ventilation or invasive pulmonary ventilation in patients has not been fully resolved. This is because the effectiveness of non-invasive pulmonary ventilation is higher than that of invasive pulmonary ventilation, which prevents the solution of this problem. Below we attempt to shed more light on the selection of an effective method of respiratory therapy based on simple respiratory indications. Objective: To study the choice of respiratory therapy in severe patients with new coronavirus infection COVID-19.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Influence of Chitosan and Serum on the State of Broiler Chickens 2023-05-12T06:21:39+00:00 Rakhmonov F.Kh <p>The development of ways to reduce the cost of feed rations can be solved by expanding the range of input components through the use of secondary products of the food industry. In the Republic of Uzbekistan, silkworm waste belongs to the above components for obtaining substances that increase productivity. These include chitosan obtained from chitin by deacetylation with varying degrees. Results have been obtained that indicate efficiency compared to diets currently used in industrial and vivarium conditions.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Issues of improving the practice of taxation of small and medium business entities 2023-05-12T06:23:18+00:00 Yakubov Baxtiyor Pulatovich <p>As the abstract suggests, this topic is focused on the issues related to taxation of small and medium-sized businesses and ways to improve this practice. Taxation is a crucial aspect of any business operation, and small and medium-sized enterprises (SMEs) are no exception. In most countries, SMEs form the backbone of the economy, and their contribution to the national GDP cannot be overstated. However, SMEs often face a variety of challenges in complying with tax regulations, including lack of awareness, inadequate resources, and complex tax rules. Therefore, it is essential to address these issues and develop effective measures to improve the taxation practice for SMEs. This abstract serves as an introduction to the discussion of the key aspects related to taxation of SMEs and ways to enhance the compliance and efficiency of the tax system for these businesses..</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Issues of assessing the development analysis in the field of taxation in Uzbekistan 2023-05-12T06:24:56+00:00 Mirpulatov Jakhongir Muzapparovich <p>This article aims to ensure the effectiveness of the tax-budget system in the new development strategy of our republic. Tax policy plays a very important role in the economic policy of any country. The tax policy is closely related to other economic policies of the state and influences them. Correct development of tax policy and determination of its strategic and tactical directions is a very urgent and complex process.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Course and prediction of status epileptic in the conditions of the Icu 2023-05-12T07:58:28+00:00 Khayitov D .Kh. <p>Status epilepticus (ES) is considered a neurological emergency. The clinical picture of SE can be varied and can occur at any age, but most often occurs in very young and old age [1]. Generalized status epilepticus, a form of epilepticus, common at a young age, is associated in most cases with the presence of a focus of damage to the temporal lobe.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Definition and characteristic features of surrogacy 2023-05-13T08:15:57+00:00 Zarinakhon Pulat kizi Pulatova L.M. Burkhanova <p>Surrogate motherhood is the process of carrying and giving birth to a child by a woman, that is, a surrogate mother for the further transfer of the child to potential parents. In many cases, the genetic material of a man and a woman for the formation of an embryo is provided by a person carrying a child. In some cases, a surrogate mother can also be a genetic mother (negotiated individually). Surrogacy is resorted to when pregnancy and childbirth are undesirable or impossible from a medical point of view, when the risks of pregnancy are too dangerous for the mother, or when a single man wants to have a child.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Khadicha Sulaymonova – The First Woman Academician Lawyer 2023-05-13T08:17:50+00:00 Nigina Shuxratovna Yusupova L.M. Burkhanova <p>This article is devoted to the study of the activities of an outstanding female lawyer, who made a huge contribution to the development of jurisprudence in the days of the Uzbek SSR. When analyzing the biography of Khadicha Sulaimonova, literature in the Uzbek language was studied. Given the lack of information about this figure in Russian, this article can acquaint Russian-speaking readers in detail with the honored worker of science of the Uzbek SSR. Particular attention was paid by the author to strengthening the status of women during the formation of the Uzbek SSR, as well as the development of criminal law on the territory of Uzbekistan</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 The history of the appearance of bloggers and the specifics of their activities on the Internet 2023-05-14T07:59:08+00:00 Laziza Shukhrat kizi Rakhimova L.M. Burkhanova <p>This article analyzes the emergence of the blogosphere and bloggers themselves on the global Internet, which gave a powerful impetus to the development of the information sector and the expansion of the social reality of modern society. The author has considered in detail the emergence of new methods, technologies and communication channels that are constantly being transformed</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Modern techniques of teaching a foreign language in higher education 2023-05-14T08:01:02+00:00 Yulduzxon Saydibragimova Obutxonovna <p>In this article, modern techniques of foreign language teaching in higher education institutions, identification of difficulties arising in the process of foreign language teaching, foreign language teaching using modern pedagogical technologies are fully described.</p> 2023-05-06T00:00:00+00:00 Copyright (c) 2023 Quality Of Education And Competitiveness 2023-05-18T08:19:42+00:00 Аlimatova Nargis Аbdukhalilovna А <p>The relevance of the topic of this article is determined by the increasing competition among the developing countries of the world and the fact that Uzbekistan follows a competitive strategy and strives to occupy high places in world rankings in various fields: economics, education, science, sports, information technology. The scientific article analyzes such concepts as "quality of education" and "competitiveness", studied the constituent elements of the quality of education, the impact of the quality of education on the formation of competitive competencies. At the same time, the constituent elements of competitive competencies were analyzed in relation to the higher education system. In conclusion, the idea is given that the quality of education is important in the formation and development of competitive competencies</p> 2023-05-13T00:00:00+00:00 Copyright (c) 2023 Factors Of Reflexive Approach Implementation In Teaching English 2023-05-18T08:21:24+00:00 Tursunova I. <p>Teaching foreign languages is always at the forefront of modern educational trends, and the problem of forming reflective thinking in teaching foreign languages is no exception. will be interesting and useful for English language teachers and will help their students develop the important concept of “language learning awareness” for learning a foreign language.</p> 2023-05-13T00:00:00+00:00 Copyright (c) 2023 Analysis of literature on the topic. Analysis of transfer price formation methods and possibilities of introducing it into the activities of economic entities 2023-05-19T17:15:50+00:00 Maxmudov Firdavs Raxmonovich <p>Analysis of transfer pricing methods and the possibilities of their implementation in the activities of economic entities is the most important task to ensure fairness and transparency of cross-border transactions between related parties. Transfer pricing refers to the price at which related parties transact with each other. There are several methods for determining transfer prices, including the comparable uncontrolled price method, the cost-based method, the resale price method, and the profit-based method. Each method has its own characteristics and applicability in different situations. This may include documentary analysis, collection and analysis of data on market prices and the competitive environment, as well as risk assessment and application of appropriate transfer pricing methods. The introduction of effective transfer pricing methods can help prevent tax evasion and ensure a fair distribution of tax liabilities between related enterprises. However, this can also create challenges and require additional resources and expertise to properly apply methods and comply with tax laws</p> 2023-05-13T00:00:00+00:00 Copyright (c) 2023 Monitoring of Hematological Indices in Prediction of Outcomes in Critical Conditions in Neuroreresistance Patients 2023-05-19T17:58:46+00:00 Eshonov Olim Shoyimkulovich Boltayev Elmurod Bekmurod ugli <p>The objects of the study were 50 patients with acute cerebral insufficiency (a complication of ischemic and hemorrhagic stroke, as well as traumatic brain injury) aged 32 to 65 years (mean age was 56,3 ± 3 years), in whom clinical (systemic indicators) were analyzed. hemodynamics and respiration, neurological status), instrumental (ECG, chest X-ray, MSCT examination of the brain) and laboratory data (leukoformula, IRNL). Comparison of clinical and laboratory parameters was carried out in three stages: the first stage - on admission, the second stage - the 3rd day, the third stage - the 7th day of intensive therapy. It has been established that a high rate of IRNL is a reliable indicator of the clinical deterioration of the condition of patients and a predictor of an unfavorable outcome of critical conditions caused by acute cerebral insufficiency</p> 2023-05-13T00:00:00+00:00 Copyright (c) 2023 The fight against corruption is the main task of society 2023-05-21T08:17:53+00:00 Umarov Zokir Raupovich <p>The article discusses issues such as laws adopted in the field of anti-corruption measures in the country and the norms established in it, as well as measures carrying out the state in order to prevent corruption</p> 2023-05-13T00:00:00+00:00 Copyright (c) 2023 Morphological Characteristics and Diseases of Soy Plants 2023-05-25T17:48:25+00:00 Gafurova Ominakhon Sodikova Maftuna Teshajonova Makhliyo Tukhtasinov Farkhod Sultonov Davron <p>This article presents information about the morphological characteristics of soybean (Glycine maxim), its role in the food industry, its biological classification, and its cultivation.</p> 2023-05-20T00:00:00+00:00 Copyright (c) 2023 Ways to improve the competitive environment through the tax administration in Uzbekistan 2023-05-26T17:58:50+00:00 Donaboev Joxongir Xusan o‘g‘li <p>This abstract presents an analysis of ways to improve the competitive environment in Uzbekistan through effective tax administration. The competitive environment plays a crucial role in promoting economic growth, attracting investments, and fostering entrepreneurship. The study focuses on exploring the potential of tax administration as a tool to create a favorable business climate and enhance competition. It examines various strategies and measures that can be implemented to improve tax administration practices and minimize barriers for businesses. The findings highlight the importance of simplifying tax procedures, reducing tax burdens, promoting transparency, and providing support and incentives for businesses. The proposed recommendations aim to enhance the competitive environment in Uzbekistan, attract domestic and foreign investments, and stimulate economic development</p> 2023-05-24T00:00:00+00:00 Copyright (c) 2023 Analysis of methods of formation of transfer price and possibilities of its implementation in the activities of economic entities 2023-05-26T18:01:42+00:00 Maxmudov Firdavs Raxmonovich <p>This abstract highlights the analysis of methods for determining transfer prices and explores the potential for their implementation in the operations of economic entities. Transfer pricing refers to the pricing of goods, services, and intangible assets transferred between related entities within multinational corporations. The study focuses on understanding the various approaches and techniques used to establish transfer prices and how they can be effectively applied in practice. The analysis involves a thorough review of relevant literature, including scholarly articles, research papers, and case studies. The goal is to identify the key factors and considerations that influence transfer price determination, such as market conditions, cost structures, legal and regulatory frameworks, and the arm's length principle. By examining the existing body of knowledge and practical experiences, this analysis aims to provide insights and recommendations for economic entities seeking to develop effective transfer pricing strategies.</p> 2023-05-24T00:00:00+00:00 Copyright (c) 2023 Developing Oral Fluency of Beginner Level Learners of English 2023-05-26T18:09:19+00:00 Khusnida Avazmatova <p>Being able to speak in the language being learnt is the greatest motivation a student can have and one of the most crucial elements in learning a language is motivation. Indeed, when learning becomes difficult, students who have a positive attitude about English are more likely to persevere and work hard. Looking into the importance of having positive attitude, the article discusses the reasons of low oral fluency in language learners and methods of its improvement.</p> 2023-05-24T00:00:00+00:00 Copyright (c) 2023