https://gejournal.net/index.php/IJSSIR <p><em>The<strong> aim of journal is to publish research articles that are related to social sciences. It invites high quality studies in the fields of economics, commerce, management, public administration, political science, education, sports, public finance, business administration, and business law. It welcomes studies that are written other researchers and practitioners. It welcomes papers from both academicians and practitioners on conceptual paradigms, academic research, theories, business models, as well as organizational practices in humanities and social science. The goal of journal is to constitute a qualified and continual platform for sharing studies of academicians, researchers and practitioners. The journal welcomes manuscript submissions from scholars everywhere.</strong></em></p> <p><em><strong>ISSN: 2277-3630</strong></em></p> <p><em><strong>Impact factor: 8.036</strong></em></p> <div class="inr_header"> <h1>JOURNAL INDEXING</h1> </div> <div class="inr_con_cont"> <ul class="jr_ind_li"> <li>WZB-Wissenschatszentrum Berin Fur Sozialforschung</li> <li>Open J-Gate, INDIA</li> <li><a href="https://portal.issn.org/resource/ISSN/2277-3630">ISSN </a></li> <li>Electronic Journals Library-University Library of Regensburg</li> <li>Zeitschriftendatenbank-ZDB:German Journal Databank</li> <li><a href="http://globalimpactfactor.com/international-journal-of-social-sciences-interdisciplinary-research/">Global Impact Factor</a></li> <li><a href="http://sjifactor.com/passport.php?id=9252">SJIF Impact Factor</a></li> <li><a href="https://scholar.google.com/">Google Scholar </a></li> <li><a href="https://www.neliti.com/">https://www.neliti.com/ </a></li> </ul> </div> Green Earth en-US INTERNATIONAL JOURNAL OF SOCIAL SCIENCE & INTERDISCIPLINARY RESEARCH ISSN: 2277-3630 Impact factor: 8.036 2277-3630 <p><a href="http://creativecommons.org/licenses/by-sa/3.0/deed.en_US/" target="_blank" rel="noopener">Creative Commons Attribution- 3.0 Unported License.</a></p> https://gejournal.net/index.php/IJSSIR/article/view/2820 <p>The statement of comprehensive income has become one of the most important components of modern financial reporting, reflecting not only an entity’s operating performance but also unrealized gains and losses arising from changes in market conditions. In Uzbekistan, ongoing economic reforms, gradual adoption of International Financial Reporting Standards (IFRS), and increasing integration into global capital markets necessitate substantial improvements in the structure, transparency, and analytical value of the statement of comprehensive income. This study aims to examine the current practice of comprehensive income reporting in Uzbekistan, identify existing methodological and institutional limitations, and propose directions for improvement aligned with international standards and national economic priorities. The research employs comparative analysis, statistical trend evaluation, and synthesis of international best practices. The findings indicate that clearer classification of other comprehensive income (OCI), enhanced disclosure requirements, and harmonization with IFRS can significantly improve the reliability and usefulness of financial information for investors, regulators, and other stakeholders. The paper contributes to the literature by providing policy-oriented recommendations tailored to the Uzbek accounting environment.</p> Nodira Khasanova Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-01-08 2026-01-08 15 01 1 5 https://gejournal.net/index.php/IJSSIR/article/view/2822 <p>The Indian Knowledge Systems (Bhartiya Gyan Parampara) represents a comprehensive framework<br>developed over millennia, emphasizing harmony between human civilization and the natural world.<br>This research paper explores the intrinsic connection between Systemsal Indian knowledge systems<br>and environmental conservation, demonstrating how ancient ecological principles remain profoundly<br>relevant to contemporary sustainability challenges. Through analysis of philosophical foundations,<br>Systemsal practices, and case studies, this paper argues that integration of Bhartiya Gyan Parampara<br>with modern environmental science offers a holistic pathway to address climate change, biodiversity<br>loss, and resource degradation. The study reveals that concepts such as Vasudhaiva Kutumbakam (the<br>world is one family), Vrikshayurveda (tree science), sacred groves, and Systemsal water harvesting<br>systems embody sophisticated ecological understanding that preceded modern conservation theory<br>by centuries[1]. This paper advocates for the recognition and integration of Indian knowledge<br>Systemss into contemporary environmental policy and practice.</p> Dr.Poornendra Prakash Shukla Dr. Ashish Yadav Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-01-17 2026-01-17 15 01 6 14 https://gejournal.net/index.php/IJSSIR/article/view/2824 <p>The article analyzes the current trends in the development of tourism services in the Republic of Karakalpakstan. In particular, it covers the content of the projects being implemented to expand the tourism potential of the region and develop new tourism facilities. Also, based on a study of the indicators of foreign and domestic tourists visiting the Republic of Karakalpakstan and the export of tourism services, reasonable proposals and recommendations are given to increase the economic potential of tourism services in the region.</p> Madaminova Sanabar Askarovna Copyright (c) 2026 GEJournals https://creativecommons.org/licenses/by-nc-nd/4.0 2026-01-27 2026-01-27 15 01 15 21