The scientific journal

Bulletin of the Innovative University of Eurasia

Submit an article for review by the editorial board

+7 (7182) 31-64-83

journal@ineu.kz

Back

Search on site

Search results: documents

Number of results: 9


Assuring the NGOs’ services quality through standardization
Annotation:

Non-governmental organizations cover a large part of the educational services market. Great demand for the educational services improvement and meeting the target groups’ special needs is calling for the regulating documents for NGOs to be developed. Regulating documents are to serve for the establishment of the consistent approach to the papers content and design, and to manage the independent education services quality evaluation routine.

Year of release: 2018
Number of the journal: 4(72)
Heading: Social sciences

Accounting information when calculating the cost of production of an industrial enterprise as an element of cost management
Annotation:

The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.

Year of release:
Number of the journal:

Bacteriological studies of pathogenic microflora in respiratory diseases
Annotation:

The main task of microbiological study of pulmonary patients is to identify the etiology of acute and exacerbation of chronic disease in order to determine therapy and control its effectiveness. Classical methods of microbiological research consist in isolating a pure culture of the causative agent of the disease with its identification by biochemical, antigenic and other characteristics. Such studies are multistage; they impose rather strict requirements on the quality of the source material, the timing and conditions of its transportation, laboratory equipment and the precise execution of the research methodology for at least 3-5 days. Isolation of the culture of a number of pathogens (atypical intracellular microflora, anaerobic bacteria, mycobacterium tuberculosis) requires even more lengthy studies using special media and equipment. This article presents the results of a bacteriological study of pathogenic microflora in diseases of the respiratory system of the population of the Shcherbakty district of Pavlodar region for 2017-2019, including the following sequence: microscopy of native and Gram stained smears; inoculation of biological material on nutrient media for isolation and identification of the pathogen; determination of the sensitivity of the isolated microorganism to antibiotics; immunological (serological) research methods aimed at determining antigens of microbiological origin, as well as antibodies to them in the patient's body. It has been shown that conducting bacteriological studies in accordance with the requirements of regulatory documents allows obtaining reliable and comparable results necessary both for the optimal treatment of patients and for collecting and analyzing data on monitoring the emergence and spread of diseases of the respiratory system caused by pathogenic microflora.

Year of release:
Number of the journal:

Problems and prospects of using the Industrial certificate in the Republic of Kazakhstan
Annotation:

The Kazakhstani manufacturer has repeatedly faced situations when pseudo-enterprises, disguising themselves as domestic producers of goods, works and services, received preferences and used government support measures, won government and other purchases, while not having enough equipment for production. The article is devoted to current problems and prospects for the application of the Industrial Certificate in the Republic of Kazakhstan. The dynamics of the development of the sphere of public procurement of the Republic of Kazakhstan is considered, depending on the specific requirements for certain areas of production of goods, works and services. The material in this article is important from the point of view of ensuring fair competition between competing enterprises in the same industry. The complex of transformations in the system of standardization, certification and quality management has been carried out since the first years of independence of the Republic of Kazakhstan. These transformations have been observed over the years, vivid examples of which are: the application of the European model of technical regulation to the modern realities of the economic situation in the Republic of Kazakhstan, accession to the Customs Union, the adoption of unified technical regulations of the Customs Union, the introduction of new regulations and legal acts defining the share of local content in products and services, as well as the potential of domestic industries. The results of these transformations have proved that the system of technical regulation of the Republic of Kazakhstan is an effective tool for the development of the economy. The development of new Kazakhstani normative legal acts and normative documents introduced to support the domestic producer of goods and services will contribute to the transformation of the old system and the creation of a new one that is fundamentally different from the previous one. The article discusses problematic issues in the field of industrial certification, namely: a lack of qualified personnel; unregulated pricing system for work carried out in this area; the complexity of the industrial certification procedure; a lack of automation of processes of the industrial certification mechanism. Analyzing the practice of industrial certification, this article offers recommendations for solving the above problematic issues. New edition of amendments and additions to the «Rules for the formation and maintenance of the register of domestic manufacturers of goods, works and services, as well as the issuance of an Industrial certificate» approved by the decision of the Presidium of the National Chamber of Entrepreneurs of the Republic of Kazakhstan «Atameken» dated 28.12.2018. No. 28 is designed to reconstruct the process of obtaining the Industrial Certificate. The process should become more transparent, understandable and highly efficient. Also, with the introduction of changes, the problems that hindered the receipt of the Industrial certificate by individual enterprises should be resolved.

Year of release:
Number of the journal:

Comparative evaluation of different extraction methods of medical plants
Annotation:

The development of extraction techniques of medical plants aims to maximize the bioactive compounds production. Тechnologies in this area of industry have not high enough еfficiency factor. In some cases, it reaches only 40-50 %. Therefore, development of new methods to effectively extract different compounds from plant material and their input into large-scale industry is of great importance. The goal is to determine an effective and suitable technology for extracting bioactive compounds from medical plant. This is a narrative review paper which focuses on different extraction methods of medical plant. To find relevant articles for this narrative review, 73 articles were reviewed. Of these, 14 irrelevant documents were discarded. This review analyses various extraction processes to guide the selection of suitable methods for various types of medical plants and applications. This is done by outlining traditional and modern methods of extraction techniques, exploring the importance of solvents for extraction, and comparing novel and alternative methods of extraction. In conclusion, based on the current knowledge, solvent extraction is the most common method for medical plants extraction. Enzymatic hydrolysis and supercritical extraction are advanced techniques with high yield of compounds. However, more research is needed for some modern extraction methods.

Year of release: 2021
Number of the journal: 4(84)

Foreign and domestic practice of implementing the principles of socially responsible business
Annotation:

Main problem: in Kazakhstan, it is urgent to develop measures aimed at introduction and promotion of Corporate Social Responsibility (CSR) at all levels of Kazakh society, in order to strengthen sustainability of socio-economic development, active participation of business in social modernization and human capital development. In this regard, there is problem of forming effective mechanism of social responsibility, as well as the implementation of principles of corporate social responsibility in management practice of domestic companies. Purpose: this study aims to determine the main stages of the development of CSR in business in Kazakhstan in the specific context the domestic business sector. Methods: methods of systematic, comparative and statistical analysis and of expert assessments were used. Expert survey, document analysis, secondary analysis of sociological research, case study method were used as empirical research methods. The analysis of documents was performed to study the legislative and regulatory frameworks that determine practices of implementing interaction between business and government in modern states. To identify and characterize models of CSR implementation, method of secondary data from a number of foreign comparative studies was applied. Case study method allowed identifying empirical cases of effective implementation of mechanisms of social public-private partnership in field of social investments by domestic business structures. Results and their significance: in the article, based on study of domestic and foreign experience, mechanism of interaction between business and government in solving problems of regional economic systems was considered. Main stages of evolution of CSR practices in Kazakhstan were identified and characterized, structural (subjects, institutions) and regulatory (legislation, strategies, programs, standards) components of interaction between business and government in solving problems of region in modern conditions are established. In addition, main differences between domestic CSR system and European model are considered, general characteristics of which are given in article.

Year of release:
Number of the journal:

Innovative methodological approach to the assessment of the qualification level of business entities
Annotation:

In the conditions of the ongoing formation of a country with a market organization of public relations, the search for means and methods of unambiguous assessment of the qualification level of subjects of both educational and professional activities is becoming more and more urgent. The problem is the inconsistency of the paradigm and methods of assessing the knowledge and abilities of subjects. Purpose of the article is to develop proposals and recommendations to overcome difficulties in the development and implementation of the National Qualification System of the Republic of Kazakhstan. The method of content-genetic logic of ascent from the abstract to the concrete, a speculative language of functional and schematic images of thought was used. A comparative analysis was carried out and contradictions were revealed in the approaches to the development of the National Qualification System of the Republic of Kazakhstan of the Ministry of Education and Science of the Republic of Kazakhstan and the Ministry of Labor, Employment and Social Protection of the Population of the Republic of Kazakhstan. Numerous semantic terminological "gluing", incorrect definitions in the developed qualification documents of such keywords as activity, employment, work, labor, profession, position, knowledge, abilities, qualifications, etc. have been established. In order to eliminate the conceptual confusion and ambiguity of the approved normative documents, it is recommended to articulate their names in the same type of task-qualification format. Relevant examples are given. A special role in ensuring a high qualification level of all subjects belongs to teaching staff. Therefore, it is recommended to improve their functional literacy, update the pedagogical paradigm and develop a system for assessing the qualification level of education workers. To ensure the unambiguity, the conceptual status of the terms used in the qualification procedures, it is recommended to use together an innovative method of content-genetic logic and a speculative language of functional schematic images that allow visualizing, checking and correcting the concepts being constructed according to the criteria of morality, logic and consistency. As an example, the scheme of logical derivation and differentiation of the concepts of position, role, profession, specialty, position, as well as a typical unit of professional activity is given.

Author: V.I. Tsoy
Year of release:
Number of the journal:

Criminal Legal Characteristics of Subjects of Crimes Against Morality
Annotation:

The main problem is the relevance of the research topic. The history of the development of civilization shows that law and morality as components of the spiritual culture of society are organically linked to each other. The legal system of any state enshrines the moral requirements and moral principles that are vital for the whole society. When creating norms or improving them, the legislator must take into account the state of the public moral culture of the population so that the laws being developed are fair and perceived by members of society. Purpose: The purpose of the study is the further theoretical development of a set of criminal law issues related to determining the place of morality in the system of objects of criminal law protection, their role in the system of measures to combat crime, as well as the development on this basis of proposals and recommendations for improving criminal legislation regulating liability for attacks on public morality. Methods: Methodology and methodology of the study. The methodological basis of the study was made up of: generally recognized methods of scientific research of the phenomena of reality in their interrelation and interdependence both at the theoretical level (systemic, comparative legal, formal legal, historical methods of analysis, etc.) and at the empirical level (statistical analysis, questionnaires, research of documents, printed publications); the main provisions of the theory of criminal law, ethics, philosophy, psychology; rules of formal logic. The results and their significance: The stated circumstances, as well as the lack of elaboration and discussion of most of the provisions related to the modern legal regulation of crimes against public morality and their qualifications, determined the choice of the research topic. Crimes against morality are mostly committed intentionally. For example, involvement in prostitution, the organization of brothels for prostitution or maintenance, as well as other types of criminal acts directed against humanity (morality), are committed with direct intent. A person who organizes and maintains brothels for prostitution is aware that he is doing this for profit. Among the crimes committed against humanity (morality), animal abuse is committed mainly out of hooligan motives.

Author: S.T. Iksatova
Year of release: 2024
Number of the journal: 1(93)
Heading: Law

Legal Education Aspects Among the youth in the Republic of Kazakhstan
Annotation:

The main problem: The development of theoretical aspects of legal education, legal awareness. Organizational forms of legal education. Forms and methods of education of legal awareness, legal culture. Features of the formation of legal culture in the modern period. Problems of improving legal culture and legal education. Legal education forms a sense of confidence and independence in the legal sphere among the population of the state, thereby stimulating the legal activity of an individual, which presupposes voluntary, conscious, proactive, socially and morally responsible human behavior. Purpose: The article deals with the legal education of modern youth. The means of forming a legal culture are the promotion of law, the development of legal knowledge among citizens, the practical strengthening of the rule of law, the presence of a strong legal science, the improvement of the system of legal acts, which is achieved due to the presence in the state of a democratic, effective constitution and high legal and technical-legal quality of laws and by-laws. Methods: Methodology of the study. The methodological basis of the study was made up of: generally recognized methods of scientific research of the phenomena of reality in their interrelation and interdependence both at the theoretical level (systemic, comparative legal, formal legal, historical methods of analysis, etc.) and at the empirical level (statistical analysis, questionnaires, research of documents, printed publications); the main provisions of the theory of criminal law, ethics, philosophy, psychology; rules of formal logic. The results and their significance: In this regard, there is a need to create a Republican Center for Legal Education at the Institute of State and Law, which will provide scientific research on the problems of legal education and upbringing, the development of the content and methodology of legal education at all levels of continuing education of students.

Author: A.S. Satkenov
Year of release: 2024
Number of the journal: 1(93)
Heading: Law