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.

This study assesses the implementation of socioformation in Public Higher Education Institutions (HEIs) in Mexico, exploring its impact on the quality of education in the knowledge society. With a sample of 150 educators, gender-balanced (44.7% female, 55.3% male), and an average age of 43.7 years, the research employed a validated socioformative rubric. Significant progress was observed in analytical and creative thinking, while areas related to living conditions and entrepreneurship education showed slower development. The findings highlight the advancements in socioformation but advocate for further research, including classroom observation and student evidence collection. Gender differences, communication, and leadership emerged as critical factors influencing socioformation implementation. Women demonstrated deeper comprehension of the educational model, willingness to adopt innovative strategies, and emphasis on socioformation axes. As educators gain experience, their adaptability to new pedagogical approaches increases. The study underscores the universal relevance of effective communication, leadership, and stakeholder involvement in successful educational model implementation. The research contributes valuable insights, emphasizing the importance of openness to new approaches and collaboration to prepare students for the challenges of the evolving knowledge society.

The quality of indoor classroom conditions influences the well-being of its occupants, students and teachers. Especially the temperature, outside acceptable limits, can increase the risk of discomfort, illness, stress behaviors and cognitive processes. Assuming the importance of this, in this quantitative observational study, we investigated the relationship between two environmental variables, temperature and humidity, and students’ basic emotions. Data were collected over four weeks in a secondary school in Spain, with environmental variables recorded every 10 minutes using a monitoring kit installed in the classroom, and students’ emotions categorized using Emotion Recognition Technology (ERT). The results suggest that high recorded temperatures and humidity levels are associated with emotional responses among students. While linear regression models indicate that temperature and humidity may influence students’ emotional experiences in the classroom, the explanatory power of these models may be limited, suggesting that other factors could contribute to the observed variability in emotions. The implications and limitations of these findings for classroom conditions and student emotional well-being are discussed. Recognizing the influence of environmental conditions and monitoring them is a step toward establishing smart classrooms.

In agriculture, crop yield and quality are critical for global food supply and human survival. Challenges such as plant leaf diseases necessitate a fast, automatic, economical, and accurate method. This paper utilizes deep learning, transfer learning, and specific feature learning modules (CBAM, Inception-ResNet) for their outstanding performance in image processing and classification. The ResNet model, pretrained on ImageNet, serves as the cornerstone, with introduced feature learning modules in our IRCResNet model. Experimental results show our model achieves an average prediction accuracy of 96.8574% on public datasets, thoroughly validating our approach and significantly enhancing plant leaf disease identification.

The profound impact of China's concept of healthy development on various fields of society has influenced the mode of university education, and has gradually undergone changes in actual teaching modes, ways of thinking, and technologies. As one of the important educational courses in universities and sports departments, the reasonable introduction and implementation of functional training models in practical guidance can deepen students' learning of basic dance and skills, and further improve the performance of the dance stage. As a mentor, teachers should play the role of functional guidance essentials based on students' differentiated training abilities, optimize educational content from students' physical function training, and make adjustments. The professional functional training method is adopted to establish the practical application and promotion of functional training in university physical education.