Maqolada tijorat banklarida buxgalteriya hisobi va moliyaviy hisobotni takomillashtirishning konseptual asoslari, xalqaro standartlar (IFRS), prudensial talablar (Basel qo‘mita ko&lsqu…
Maqolada tijorat banklarida buxgalteriya hisobi va moliyaviy hisobotni takomillashtirishning konseptual asoslari, xalqaro standartlar (IFRS), prudensial talablar (Basel qo‘mita ko‘rsatmalari) va raqamli transformatsiya vositalari (XBRL, RPA, data analytics) bilan uyg‘unlashtirilgan amaliy yechimlar taklif etiladi. O‘zbekiston kontekstida institutsional islohotlar, normativ-huquqiy baza va boshqaruv madaniyatining o‘zgarishi ta’sirida hisob va hisobot jarayonlarini qayta loyihalash zarurati ilmiy asoslanadi. Tadqiqot yondashuvi sifatida adabiyotlar sharhi, normativ tahlil, benchmarking va dizayn-ilmiy (design science) usulidan foydalanilib, bosqichma-bosqich joriy etish “yo‘l xaritasi”, “KPI”lar va risklarni boshqarish mexanizmlari ishlab chiqiladi.
tijorat banki, buxgalteriya hisobi, moliyaviy hisobot, IFRS 9, XBRL, RPA, ichki nazorat, risk-menejment, data governance, Basel.коммерческий банк, бухгалтерский учёт, финансовая отчётность, IFRS 9, XBRL, RPA, внутренний контроль, риск-менеджмент, data governance, Basel.commercial bank, accounting, financial reporting, IFRS 9, XBRL, RPA, internal control, risk management, data governance, Basel.
VERİ YOKSULLUĞU: DİJİTAL ÇAĞDA EŞİTSİZLİĞİN YENİ BİÇİMİ ÜZERİNE KAVRAMSAL VE ELEŞTİREL BİR ÇERÇEVE
July, 2026 • Journal article • Journal of Communication Science Researches
ÇELİK, Serkan
Bu makale, veri yoksulluğu kavramını yalnızca internet erişimi eksikliği olarak değil; veri üretme, veriye erişme, veriyi yorumlama, veriden fayda üretme ve veri sistemlerinde adil biç…
Bu makale, veri yoksulluğu kavramını yalnızca internet erişimi eksikliği olarak değil; veri üretme, veriye erişme, veriyi yorumlama, veriden fayda üretme ve veri sistemlerinde adil biçimde temsil edilme kapasitesindeki çok katmanlı yoksunluklar bütünü olarak ele almaktadır. Çalışmanın amacı, bilgi yoksulluğu, dijital bölünme, dijital eşitsizlik, veri adaleti ve sağlık verisi yoksulluğu literatürlerini bütüncül bir perspektifte birleştirerek kavramın analitik sınırlarını yeniden tanımlamaktır. Araştırmada sistematik olmayan bütünleştirici literatür taraması ve kavramsal sentez deseni kullanılmıştır. Kaynaklar; kavramsal kurucu nitelik, veri yoksulluğunun erişim ve temsil boyutlarına katkı, güncellik ve Türkiye bağlamıyla ilişki ölçütleriyle seçilmiş; bulgular erişim, ekonomik karşılanabilirlik, beceri, kullanım, temsil, yönetişim, zamansallık, mekânsallık ve dil-kültür temaları altında karşılaştırılmıştır. Bu çerçevede veri yoksulluğu, gelir, eğitim, coğrafya, toplumsal cinsiyet, dil ve kurumsal kapasitenin kesişiminde oluşan yapısal bir eşitsizlik rejimi olarak kavramsallaştırılmaktadır. Makalenin temel savı, veri yoksulluğunun çift yönlü işlediğidir: bireyler ve topluluklar veriye ve dijital kaynaklara erişimde sınırlılıklar yaşarken veri sistemleri de bu grupları eksik veya çarpık biçimde temsil edebilmektedir. Çalışma, kavramın ölçülebilir boyutlarını ve politika sonuçlarını tartışarak gelecekteki ampirik araştırmalar için analitik bir çerçeve önermektedir.
Calibration certificate for Kipp & Zonen CMP21 pyranometer, serial number 120894, certificate number 012109120894, 01 May 2015
May, 2015 • Technical note
Kipp & Zonen B.V.
Historical calibration certificate issued by Kipp & Zonen for CMP21 pyranometer serial number 120894. The certificate number is 012109120894. According to records maintained by the depositor, the …
Historical calibration certificate issued by Kipp & Zonen for CMP21 pyranometer serial number 120894. The certificate number is 012109120894. According to records maintained by the depositor, the instrument was subsequently operated at Chilbolton Observatory as part of the Chilbolton Facility for Atmospheric and Radio Research (CFARR). At the time, CFARR was operated by the Science and Technology Facilities Council (STFC), managed by the National Centre for Atmospheric Science (NCAS), and funded by the Natural Environment Research Council (NERC). The certificate was issued on 01 May 2015 and deposited retrospectively in 2026 to support the provenance of observations archived by the Centre for Environmental Data Analysis (CEDA). This record forms part of a chronological series of calibration certificates for Kipp & Zonen CMP21 pyranometer serial number 120894; links to the adjacent calibration records are provided under Related works.
Calibration certificate for Kipp & Zonen CM21 pyranometer, serial number 010785, certificate number 024987010785, 22 November 2021
November, 2021 • Technical note
Kipp & Zonen B.V.
Historical calibration certificate issued by Kipp & Zonen for CM21 pyranometer serial number 010785. The certificate number is 024987010785. According to records maintained by the depositor, the i…
Historical calibration certificate issued by Kipp & Zonen for CM21 pyranometer serial number 010785. The certificate number is 024987010785. According to records maintained by the depositor, the instrument was subsequently operated at the NCAS Chilbolton Atmospheric Observatory (CAO), hosted by the Science and Technology Facilities Council (STFC). At the time its long-term measurements were supported as part of NCAS long-term science underpinning activities funded by the Natural Environment Research Council (NERC). The certificate was issued on 22 November 2021 and deposited retrospectively in 2026 to support the provenance of associated observations archived by the Centre for Environmental Data Analysis (CEDA). This record forms part of a chronological series of calibration certificates for Kipp & Zonen CM21 pyranometer serial number 010785; links to the adjacent calibration records are provided under Related works.
Dados de suporte para a Dissertação de Mestrado de Micael dos Santos - Negociação Automatizada em Procurement
July, 2026 • Dataset
Dos Santos, Micael
Ficheiro Excel de suporte à dissertação, Negociação Automatizada em Procurement - Simulação de Agentes Autónomos e Impacto no Papel do Comprador…
Ficheiro Excel de suporte à dissertação, Negociação Automatizada em Procurement - Simulação de Agentes Autónomos e Impacto no Papel do Comprador, no âmbito do Mestrado em Gestão de Micael dos Santos.
Мазкур мақола, Хитой рақамли иқтисодиётини ривожланишининг ўзига хослиги, унда рақамли трансформацияларни амалга ошириш эволюцияси, рақамли ривожланиш бўйича давлат сиёсати ва стратегия…
Мазкур мақола, Хитой рақамли иқтисодиётини ривожланишининг ўзига хослиги, унда рақамли трансформацияларни амалга ошириш эволюцияси, рақамли ривожланиш бўйича давлат сиёсати ва стратегиялари ҳамда рақамли иқтисодиётга ўтиш йўли ва эришилган ютуқларига бағишланган бўлиб, муаллиф томонидан, Хитойнинг глобал бозорга чиқиши ва рақамли ривожланиш истиқболлари ўрганилган, шунингдек, рақамли иқтисодиётни ривожланиш йўналишлари эконометрик таҳлил қилиниб, унинг тажрибасини Ўзбекистоннинг рақамли ривожланиш мақсадларига қўллаш бўйича таклиф ва тавсиялар ишлаб чиқилган.
рақамли трансформация, рақамли технология, рақамли иқтисодиёт, Буюк Хитой девори, 4G ва 5G технологиялари, катта маълумотлар тизими, сунъий интеллект, блокчейн технологияси, "аниқ қишлоқ хўжалиги" концепцияси.цифровая трансформация, цифровые технологии, цифровая экономика, Великая Китайская стена, технологии 4G и 5G, системы больших данных, искусственный интеллект, технология блокчейна, концепция «точного земледелия».digital transformation, digital technology, digital economy, Great Wall of China, 4G and 5G technologies, big data systems, artificial intelligence, blockchain technology, the concept of "precision agriculture".
Role of High-Resolution Land Surface Representation in WRF Model for Forecasting Extreme Heatwave Conditions over Cyprus
May, 2026 • Publication
N. Parde, Avinash
The Eastern Mediterranean, notably Cyprus, is a climate change hotspot facing severe heatwaves. Accurate numerical weather prediction of these extremes requires precise land–atmosphere modeling …
The Eastern Mediterranean, notably Cyprus, is a climate change hotspot facing severe heatwaves. Accurate numerical weather prediction of these extremes requires precise land–atmosphere modeling and initial and boundary conditions. This study assesses replacing the default USGS Land-Use and Land-Cover (LULC) dataset with the 10 m ESA World-Cover 2021 dataset in the Weather Research and Forecasting (WRF) model to simulate the 15–29 July 2023 Cyprus heatwave. The updated LULC increased urban representation six-fold. Statistical validations showed significant improvements in 2 m temperature, relative humidity, and 10 m wind speed redictions across 85% of observational sites. Dynamically, it restored urban thermal memory, effectively capturing the daytime Urban Cool Island effect and nocturnal heat elease. Furthermore, radiosonde validations showed that the update corrected nocturnal Planetary Boundary Layer Height (PBLH) underestimations and dampened exaggerated daytime convective mixing. However, crucial limitations remain. High-frequency diagnostics indicated the model still suffers from damped thermal inertia, missing the abrupt temperature spikes and rapid nocturnal cooling typical of semi-arid microclimates. Additionally, the updated configuration failed to capture severe atmospheric stagnation during peak heatwave conditions, highlighting that deep-rooted kinetic errors persist within default boundary layer parameterizations despite static surface improvements.
There is an increasing interest in upgrading the EModel, a parametric tool for speech quality estimation, to the wideband and super-wideband contexts. The
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Undertaking engineering research can be compounding for beginning graduate students and thwarting even for seasoned researchers. With a wealth of academic
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