В данной статье рассматриваются вопросы учета и анализа оборотных средств в фермерских хозяйствах Узбекистана. Особое внимание уделяется методам управления оборотными активами, анализу их структуры и проблемам, с которыми сталкиваются сельскохозяйственные предприятия. В работе использованы статистические данные и результаты исследований узбекских и зарубежных ученых. Авторы приходят к выводу, что цифровизация бухгалтерского учета и внедрение современных финансовых инструментов являются ключевыми факторами повышения эффективности фермерских хозяйств. В статье также предложены рекомендации по совершенствованию системы управления оборотными средствами.

Bullying remains a significant issue in high schools, manifesting in two primary forms: face-to-face bullying and cyberbullying. While both types of bullying aim to harm, intimidate, or manipulate victims, they differ in methods, impact, and accessibility. Face-to-face bullying involves direct physical or verbal aggression in school settings, often leading to immediate emotional and physical distress. In contrast, cyberbullying utilizes digital platforms such as social media, messaging apps, and online forums, enabling perpetrators to remain anonymous and extend harassment beyond school hours. Cyberbullying's persistent nature and the difficulty of escaping its reach can intensify psychological effects on victims. Understanding these differences is crucial for developing targeted prevention and intervention strategies to create safer school environments.

The use of innovative methods in teaching English to primary school students makes the language learning process more effective and interesting. The use of new methods and technologies, the introduction of interactivity by the teacher into the lesson process and the active participation of students make the language learning process more effective. Innovative methods, such as games, multimedia tools, online resources and modern communication technologies, allow students to pass the lesson more lively and interactively. These methods help develop students' creativity, critical thinking and communication skills. At the same time, these methods create the opportunity to ensure an individual approach to teaching, taking into account the specific needs of each student. The use of innovative teaching methods, especially in primary school, increases motivation for language learning and increases students' interest in English.

There are many analyses and studies in various scientific literature on the role and impact of using technologies in teaching English. The work carried out on this topic shows how technologies help to improve the language teaching process, how they increase students' motivation to learn, and how they create opportunities for teachers to use new methods. Technologies, such as mobile applications, online courses, interactive platforms, and gamification elements, provide students with the opportunity to consolidate and develop their knowledge. All this supports the independent learning process of students, creating the most effective and interesting learning environment for them. At the same time, technologies introduce teachers to new methodological approaches, help personalize lessons and adapt to the needs of students.

Ushbu maqolada O'zbekistonda kichik va o'rta biznes sub'ektlariga (KO'B) ichki investitsiyalarni jalb qilish mexanizmlari tahlil qilingan. Mavjud adabiyotlar asosida O'zbekistonda investitsion muhitning hozirgi holati, KO'B sektoriga investitsiyalar jalb qilish mexanizmlari va usullari ko'rib chiqilgan. Tadqiqot natijalariga ko'ra, moliyaviy bozorlar rivojlanishi, davlat-xususiy sherikchilik mexanizmlari, soliq imtiyozlari va ma'muriy to'siqlarni kamaytirish KO'B sub'ektlariga investitsiyalar jalb qilishning eng samarali usullari hisoblanadi. Xulosa qismida KO'B sektoriga ichki investitsiyalarni jalb qilish bo'yicha amaliy tavsiyalar berilgan.