Information Horizons: American Journal of Library and Information Science Innovation (2993-2777)

The Role of Depreciation Accounting in the Sustainable Operation of Economic Entities

Khatamov Kobil Khairievich — 2024-10-09

This article covers the organization of accounting for fixed assets, its organization in Uzbekistan in accordance with national standards, as well as their technical service and solution, organization, accounting for depreciation (amortization) of fixed assets, taking into account the conditions in this field.

AN ANALYSIS OF THE QUALITY INFLUENCING THE DIVERSIFICATION MECHANISM IN TOURISM ASSISTANCE

Raxmanova Dildora Toshmurzayevna — 2024-10-14

This comprehensive analysis delves into the intricate relationship between quality and the diversification mechanism in tourism assistance. The study examines how the quality of services, particularly in customer experience, service delivery, and technological integration, significantly influences the diversification of the tourism sector. High-quality tourism assistance, which includes elements like personalized services, use of advanced digital platforms, and the adoption of virtual reality (VR) tours, enables destinations to cater to various segments of the market. By providing tailored experiences, tourism assistance can attract new types of tourists, thereby broadening the market base.

The analysis also emphasizes the importance of cultural authenticity and sustainability in tourism. Offering genuine cultural experiences, supporting local businesses, and integrating eco-friendly practices not only enhance the quality of services but also attract niche markets such as eco-tourists and culture enthusiasts. Diversification is further encouraged by promoting local culture, traditions, and art through tourism assistance, which helps ensure that tourism growth benefits various sectors of the local economy.

Another critical factor in tourism diversification is the quality of training and development for tourism professionals. Skilled staff who are well-versed in customer service, cross-cultural communication, and specialized knowledge, such as local history or environmental conservation, improve the overall quality of services provided. This enables tourism assistance services to cater to a broader and more diverse audience, including international tourists, families, and senior travelers, thus expanding the tourism sector.Key words: Digitalization of tourism, Technological infrastructure, Government initiatives, Digital transformation, Digital literacy, Virtual tours, Visitor expectations, Online booking platforms.

Specific Characteristics of using Chinese Experience for Poverty Reduction in Uzbekistan

Ashurova Oltin Yuldashevna — 2024-10-18

This article describes the causes, main trends and ways of reducing poverty in Uzbekistan, as well as information on the effectiveness of using the experience of the Chinese state.

Improving the Nature and Classification of Overhead Costs

Tashnazarova Dilfuza Samiddinovna — 2024-10-24

The article discusses the theoretical aspects of overhead costs, their importance for the formation of the cost of production and the problems of accounting. The classification of overhead costs according to various characteristics, including economic elements, functional role and variability of costs is given. Modern methods of accounting and distribution of overhead costs, such as the method of coefficients, step-by-step distribution and ABC-costing, are analyzed overhead costs associated with their variability and complexity of distribution, as well as the need to introduce modern information systems to improve the accuracy of accounting. In conclusion, recommendations are given for improving the methods of accounting and management of overhead costs at enterprises.

The Result of Attention and Changes in the Field of it in Uzbekistan

Murtozayeva Nodira Dilshod qizi — 2024-10-30

In this аrticlе, thе оpiniоns оf оur cоuntry аnd fоrеign sciеntists аrе mеntiоnеd аbоut thе еffеct оf thе chаngеs аnd thе аttеntiоn pаid tо thе IT sеctоr in Uzbеkistаn. Uzbеkistаn's IT sеctоr hаs bееn grоwing rаpidly, with cоnsidеrаblе аttеntiоn frоm thе gоvеrnmеnt аnd privаtе sеctоrs fоcusing оn crеаting а mоrе digitаlly аdvаncеd еcоnоmy.

Thе Prоpеr usе of Аrtificiаl Intеlligеncе (АI) Bоts and thеir Typеs

Murtozayeva Nodira Dilshod qizi — 2024-10-30

This аrticlе dеscribеs thе оpiniоns оf dоmеstic аnd fоrеign sciеntists аbоut thе cоrrеct usе оf аrtificiаl intеlligеncе (АI) bоts аnd its typеs. Thе prоpеr usе оf аrtificiаl intеlligеncе (АI) bоts invоlvеs еmplоying thеm in wаys thаt аdd vаluе, imprоvе еfficiеncy, аnd rеspеct еthicаl guidеlinеs, including dаtа privаcy, sеcurity, аnd trаnspаrеncy. АI bоts hаvе vаriоus аpplicаtiоns аcrоss industriеs, frоm custоmеr sеrvicе аnd аutоmаtiоn tо cоmplеx dеcisiоnmаking.

HOW EASTERNERS AND WESTERNERS UNDERSTAND THE WORLD AND HOW THIS UNDERSTANDING AFFECTS LANGUAGE

Jumagul Abdurakhmanova — 2024-10-31

This thesis posits that the epistemological and cultural frameworks of Easterners and Westerners fundamentally shape their understanding of the world, leading to distinct linguistic expressions and communicative styles. Eastern thought, often characterized by holism, interconnectedness, and contextuality, manifests in languages that emphasize relationships and ambiguity, while Western thought, rooted in individualism, analytical clarity, and linearity, promotes linguistic structures favoring precision and directness. This divergence in worldview not only influences vocabulary and grammar but also impacts conversational norms, ultimately reflecting deeper cognitive orientations and societal values that differentiate Eastern and Western modes of understanding and interaction.