Ushbu maqola O'zbekiston Respublikasida auditorlik faoliyatini xalqaro standartlarga moslashtirish jarayonlarini o'rganadi va mavjud muammolarni tahlil qiladi. Tadqiqot XMAS (Xalqaro Moliyaviy Audit Standartlari) joriy etilishi, milliy qonunchilik tizimini xalqaro talablarga moslashtirilishi va auditorlik kadrlarini tayyorlash masalalarini qamrab oladi. Maqola auditorlik sohasida amalga oshirilayotgan islohotlar samaradorligini baholaydi va kelajakdagi rivojlanish yo'nalishlarini belgilaydi. Natijalar shuni ko'rsatadiki, O'zbekistonda auditorlik tizimini xalqaro standartlarga muvofiqlashtirish jarayoni bosqichma-bosqich amalga oshirilmoqda, biroq bir qator tizimli muammolar mavjud.

Allergiya-bu organizmning atrof muhitga yuqori sezuvchanligi bo’lib, u antigenlarga javoban antitenalarni ishlab chiqarilishi bilan namoyon bo’ladi.

This article analyses the evolution of European corporate law and its influence on cross-border business transactions within the EU. It examines key developments in company formation, corporate governance, mobility, mergers, and insolvency, alongside the growing role of financial regulation in shaping corporate practice. Special attention is given to the Cross-Border Mergers Directive, the Mobility Directive, and the European Insolvency Regulation, as well as the impact of Brexit, digitalisation, and ESG regulation. The article argues that while EU corporate law has facilitated cross-border integration, harmonisation remains uneven and contested. Its future will depend on balancing economic efficiency with social and environmental objectives, ensuring both competitiveness and legitimacy in a changing global order.

Maqolada tijorat banklari faoliyatida zamonaviy texnologiyalarni joriy etishning nazariy asoslari va amaliy jihatlari har tomonlama tahlil qilingan. Hozirgi globallashuv sharoitida bank-moliya tizimida raqobatning kuchayishi, mijozlar ehtiyojlarining o‘zgarishi va xalqaro moliyaviy standartlarning joriy qilinishi natijasida raqamli transformatsiya jarayonlari banklar uchun strategik ustuvor vazifaga aylangan. Xususan, elektron to‘lov tizimlari, mobil banking, blokcheyn, sun’iy intellekt va biometrik autentifikatsiya kabi texnologiyalar bank xizmatlarini samaradorligini oshirish, moliyaviy operatsiyalarni xavfsiz amalga oshirish hamda mijozlarga tezkor va sifatli xizmat ko‘rsatishda muhim vosita sifatida namoyon bo‘lmoqda.

This article explores the intercultural pragmatics of proverbs in Uzbek and English, emphasizing semantic subtleties and sociolinguistic functions. Proverbs are examined as culturally embedded expressions that convey ethical values, rhetorical strategies, and communicative norms. By comparing idiomatic parallels and pragmatic distinctions, the study highlights how linguistic expressions reflect divergent cultural logics. The findings demonstrate how intercultural pragmatics fosters understanding in translation studies, bilingual education, and cross-cultural communication.