This study analyzes the potential of making Uzbekistan’s taxation system more inclusive by introducing a tax incentive policy related to zakat (obligatory Islamic alms for the wealthy). Additionally, it explores the establishment of relevant institutions to facilitate zakat collection and distribution. The study employs the method of comparative legal research, combined with exploratory research techniques, to examine taxation and zakat systems in different countries. The study’s findings indicate that incorporating zakat incentives, either in the form of tax credits or deductions, into Uzbekistan’s taxation system can enhance the role of zakat institutions in the country’s economy and reduce tax evasion to some extent. Moreover, it proposes a preliminary model of zakat management for Uzbekistan based on conclusions of the comparative study of various countries and analysis of the national legislation. Finally, the research highlights the necessity of a systematic approach to educate the public about zakat obligations, which is crucial for operation of proposed zakat management model and improving compliance. The study provides essential policy recommendations, including the implementation of zakat tax incentives, enhancing public zakat literacy, and ensuring the efficient operation of zakat institutions. By adopting these measures, the government of Uzbekistan can foster a more equitable and effective taxation system, contributing to socioeconomic development and poverty alleviation.

The usage of cybersecurity is growing steadily because it is beneficial to us. When people use cybersecurity, they can easily protect their valuable data. Today, everyone is connected through the internet. It’s much easier for a thief to connect important data through cyber-attacks. Everyone needs cybersecurity to protect their precious personal data and sustainable infrastructure development in data science. However, systems protecting our data using the existing cybersecurity systems is difficult. There are different types of cybersecurity threats. It can be phishing, malware, ransomware, and so on. To prevent these attacks, people need advanced cybersecurity systems. Many software helps to prevent cyber-attacks. However, these are not able to early detect suspicious internet threat exchanges. This research used machine learning models in cybersecurity to enhance threat detection. Reducing cyberattacks internet and enhancing data protection; this system makes it possible to browse anywhere through the internet securely. The Kaggle dataset was collected to build technology to detect untrustworthy online threat exchanges early. To obtain better results and accuracy, a few pre-processing approaches were applied. Feature engineering is applied to the dataset to improve the quality of data. Ultimately, the random forest, gradient boosting, XGBoost, and Light GBM were used to achieve our goal. Random forest obtained 96% accuracy, which is the best and helpful to get a good outcome for the social development in the cybersecurity system.

Under the background of economic globalization and the rapid development of science and technology, the development of higher education (HE) has undergone profound changes. Nowadays, in order to increase the international competitiveness, training international talents has become the primary task of universities and HE institutions. Therefore, taking Shenzhen as an example, the research takes quantitative method to study how the educational resources in the society affect the school from a macro perspective, and the micro perspective of students, teachers and schools, studying the impact on the development of universities. Through in-depth analysis of the integration of educational resources, the results show that multilingual library resource, and other three factors followed, are critical factors in the development of HE. And then, this study puts forward corresponding countermeasures and suggestions after discussion, aiming to provide strategic insights to enhance the quality and international competitiveness of HE in the GBA, especially in the construction of multilingual library resources (MLR), international exchange platform (IEP), sufficient and diverse laboratory facilities (SDLF), and rich academic resources (RAR). Thus, the research narrows the gap in this field to some extent.

This article discusses one of the problems of using digital technologies, namely the complexity of assessing the effectiveness of their implementation. Since the use of digital twins at the enterprises of the fuel and energy complex (FEC) has recently become relevant, the authors have chosen the digital twins technology for consideration in this article. For the successful implementation of digital technologies, the authors propose a system of evaluation indicators that will measure the effectiveness of Digital Twins implementation and determine the benefits obtained. The advantages of digital twins include improved management and monitoring, optimization of production processes, prediction of equipment failures, as well as reduced maintenance costs and increased overall efficiency of FEC systems. As a methodological basis for the study, authors use the system of balanced indicators proposed by R. Kaplan and D. Norton, which served as the basis for the development of a set of performance indicators of the fuel and energy complex enterprise with the introduction of digital twins. As a result of the study, a list of indicators for monitoring the effectiveness of digital twins implementation was determined. The study identifies performance indicators for digital twin implementation, with future research aimed at quantitative assessments. The enterprise can implement a digital twin system with a WACC of 10.99%, payback period of 8.06 years, IRR exceeding the discount rate by 9.07%, a 3.5% reduction in harmful emissions, and a 2.5% efficiency increase.

This study fills a significant need in the literature by exploring the efficacy of wearable technologies as helpful aids for special needs students in Saudi Arabia. This 12-month quantitative study used a purposive sample of 150 kids representing a range of disability classifications. This study examines the effects of wearable technology, such as smartwatches and augmented reality goggles, on students’ concentration and performance in the classroom. Wearable technology offers great promise, as descriptive statistics show that the experimental group had better involvement and academic achievement. The experimental and control groups vary significantly in terms of academic performance and engagement, as shown by independent samples t-tests. Wearable technology’s distinct benefits are further shown by regression analysis, which shows a favorable correlation with academic achievement after the intervention. According to the results, wearable tech has great promise for inclusive education in Saudi Arabia. Strategic integration, teacher professional development, ongoing research, better accessibility, and wearable gadget customization are some of the suggestions. Stakeholders may use these recommendations as a road map to build a welcoming and technologically sophisticated classroom. This study adds to the growing body of knowledge on assistive technology, especially in Saudi Arabia, and has important implications for academics, politicians, and educators.