Journal of Academic Research and Trends in Educational Sciences

CLUSTER OF EDUCATION IN MODERN PEDAGOGY

Marjonabonu Umirjonova — Sun, 07 Jul 2024 00:00:00 +0000

The article focuses on the pedagogical meaning of the term "educational cluster", the history of its inclusion in the conceptual sphere is compared with the content of pedagogical science, Russian and foreign terms, and also cites its metaphorical analysis. The interaction-based characters of cluster elements have been highlighted and scientific conclusions have been reported from the studies studied.

THE INFLUENCE OF MASS CULTURE ON THE LIFE OF SOCIETY

Munisa Oktyabrova — Sun, 07 Jul 2024 00:00:00 +0000

This article provides information about the concept of mass culture and its origin. Also, the article is devoted to the positive and negative impact of popular culture on the culture of peoples and societies in today's era of globalization.

TEACHING TECHNICAL DRAWING USING COMPUTER TECHNOLOGY

A.S. Arziev, N.K. Embergenova — Thu, 11 Jul 2024 00:00:00 +0000

In this article, the issues of improving the knowledge and skills of students in computer graphics in the educational system, as well as passing the entire subject using computer graphics, using it as a didactic and technical tool in the educational process are covered.

REQUIREMENTS FOR CAPITAL ADEQUACY IN COMMERCIAL BANKS AND ITS IMPROVEMENT

Toxirjon Axmedov — Thu, 11 Jul 2024 00:00:00 +0000

This article provides evidence that the overcapitalized banks are much more sensitive to fundamental factors rather than to the regulatory requirements such the Basle’s Accord requirements, which raises the question of whether Basel’s limits are sufficient to minimize financial crises. Also, keeping buffers against falling below the minimum requirements appear to be of second order importance. Three fundamental factors affect capital adequacy in Jordan; risk, return and activity. Risk indicators drive the capital adequacy ratios downward. Return on average assets (ROAA) has the biggest impact among all factors, banks fuel their capital internally following the pecking order theory, and they also raise capital whenever their activities (loan to asset ratio) improve. Return on average equity (ROAE) is a cost factor; banks avoid issuing capital whenever cost of common equity is high. This paper also provides evidence that systematically important banks hold less capital, a sign of moral hazard.

REQUIREMENTS FOR CAPITAL ADEQUACY OF COMMERCIAL BANKS AND METHODOLOGY OF ANALYSIS

Bozorboy Atamuradov — Thu, 11 Jul 2024 00:00:00 +0000

The purpose of the article was to study the significance of capital adequacy requirements within the Basel III framework for commercial banks in Kenya. A descriptive survey design was used for a population consisting of 43 commercial banks operating in Kenya. The target population consisted of 159 management staff working in the head offices of various commercial banks in Kenya. The population included senior, middle, and junior/entry-level management staff. A sample of 30% was selected from each group. Primary data were collected using questionnaires, which were delivered to the banks' head offices and collected later once the respondents had filled them out. Descriptive analysis was used for analyzing quantitative data, while content analysis was employed for qualitative data. The study confirms that capital adequacy requirements are important for commercial banks. The study also shows that financial stability, credit risk management, reduced vulnerability to liquidity shocks, balance sheet structure, and deposit insurance affect the capital requirements of commercial banks in Kenya. Moreover, the study concludes that Basel III increases capital requirements for counterparty credit risk arising from derivatives, repurchase agreements, and securities financing activities. This study recommends that banks ensure flexible Basel III management expertise that provides speed, accuracy, and efficiency to achieve a competitive advantage.

HISTORY OF CENTRAL ASIAN STATES ON THE WORLD MAP

S.M. Ibragimov — Thu, 18 Jul 2024 00:00:00 +0000

The article describes the history, culture, lifestyle of the population, territorial structure, historical cities, towers, natural resources and rivers of Central Asian countries.

SELECTING A TAXATION SYSTEM AND ORGANIZING ACCOUNTING AND TAX ACCOUNTING DEPENDING ON THE TYPE OF ACTIVITY OF THE ORGANIZATION

Nodira Xasanova — Wed, 24 Jul 2024 00:00:00 +0000

This article examines the process of selecting an appropriate taxation system and organizing accounting practices tailored to the specific activities of organizations. It explores various taxation options, including simplified and traditional systems, and their implications for accounting and tax compliance. By analyzing different business types and their tax obligations, the study provides a framework for optimizing financial management and ensuring regulatory compliance. The findings offer practical insights for businesses to align their accounting strategies with their operational needs and legal requirements.