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Theoretical and Practical Foundations of Maintaining Management Accounting by Responsibility Centres and Segments in Non-State Higher Education Institutions

Xojiboyev Muxiddin Shodimuxamedovich

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-20
Abstrak

This article analyzes the theoretical-methodological foundations and practical state of management accounting by responsibility centers and segments in non-state higher education institutions (NHEIs). The study identifies shortcomings of the exist...

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Digital Cultural Diplomacy Between East and West: Global Influence and The Role of Soft Power in Geopolitical Competition

Jaʼfar Shaʼbonzoda Jumanazarovich

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-20
Abstrak

The article analyzes the role of digital technologies and online platforms in shaping the “soft power” policy in international cultural diplomacy. It examines the strategies of digital cultural diplomacy in Eastern and Western countries, as well a...

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Chronotope of Place In Russian Literature: Spatial-Temporal Representation in The Works of Dostoevsky, Tolstoy, and Chekhov

Karimova Nigora Maratovna

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-22
Abstrak

This paper explores the concept of chronotope, or the intrinsic interconnectedness of time and space, as it is manifested in Russian literature. Through a close analysis of select works, the study examines how Russian authors have employed the chr...

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Evaluation of Bioindicator Interactions in Cynodon dactylon under Lead Stress

Sahar Ahmad Taha

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-15
Abstrak

An experimental study was conducted on Bermuda grass (Cynodon dactylon) at four different sites in the Al-Bawiya area of ​​Baghdad. The results showed a correlation between soil and root lead concentration (r = 0.91). A decrease in the transport f...

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Synthesis and Characterization of Ethyl 4-(Trifluoromethyl) Benzoate Derivatives of Formazan and Evaluation of Biological Activity

Asmaa Badr Saber

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-10
Abstrak

The study included the use of the prepared hydrazide as a nucleophile in the formation of several organic compounds. This hydrazide was reacted with substituted benzaldehydes in the presence of ethanol as a solvent to produce hydrazones, which are...

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Use of Iodine As A Catalyst in The Synthesis and Characterization of Pyrrolidone and Evaluation of Its Biological Activity

Maan Ziadan Khalaf

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-08
Abstrak

In this field, several pyrrolidone compounds were created using iodine as a catalyst. The accuracy of the data was confirmed using spectroscopic methods, namely proton and carbon nuclear magnetic resonance (NMR), as well as mass spectrometry, to e...

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Liver Histological Effects Induced by Frying Fodder with Olive Oil, Bay Leaves and Ginger Roots on Healthy Mice

Abdul-Rahman J. Younis; Abdullah M. Ajil; Irfan W. Mahmood

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-08
Abstrak

Humans have studied the importance of plants and their oils, classifying them as beneficial or harmful, and have used healthy ones to treat diseases, as most published research discuses the benefits of oils when they are fresh. Therefore, the curr...

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Antifungal Susceptibility Patterns in Candida Spp. Isolated From Vaginal Swabs of Pregnant Women in Iraq

Mhmood Abed Hamzah; Azhar Said Hendal; Faiza Jabbar Joda; Saif Mazeel Abed

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-04-07
Abstrak

Vulvovaginal infections are one of the most important health issues faced by women of reproductive age. Most of the cases are caused by bacteria and fungi Candida albicans. The purpose of the study is to monitor the demographic pattern of vaginal ...

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Hyperaccumulator Plants for Soil Remediation, Crop Protection, and Phytomining: An Integrated Sustainable Approach / Review Article

Sama Hassan Ali Rahmatullah; Muna Mohammed Khayri; Ali Mahdi Salih; Diyar Abdullah Najm

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-03-19
Abstrak

Heavy metal contamination of agricultural soil is one of the most serious environmental challenges. Traditional physical and chemical remediation methods are not only costly but also environmentally damaging and unsuitable for large-scale farming....

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The Role and Importance of Taxes in the Formation of State Budget Revenues

Turayev Alijon Akmal o‘g‘li; Mamadaliyeva Marjona Shavkat qizi

Central Asian Journal of Theoretical and Applied Science
ISSN: 2660-5317
Vol: 7, No: 2
2026-03-16
Abstrak

Taxation is one of the main tools that shape revenues of state budgets, which fund targeted programs to support sustainable economic growth and ensure fiscal stability. This research aims at studying the significance of taxes in state budget reven...

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