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Number of results: 29


The lingvo culturological of features of a teomorphic metaphor of peri
Annotation:

In this article some opinion on the relation the lingvo culturological of features of a teomorphic metaphor, considered as a fundamental metaphor is stated. On a row with it, on the example of classical poetry of Alisher Navoi, Babur, is described the semantic nature of this metaphor.

Year of release: 2015
Number of the journal: 3(59)
Heading: Humanities

The role of financial management of healthcare: principles and perspectives
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This article reviews the literature on health management. In accordance with the State health care reform and development program for 2011-2019, introduction of new forms of financing for medical organizations that provide economic incentives for their activities and improve the efficiency of the funds is envisaged. The fund holding is the most perspective.

Author: K.S. Kabulov
Year of release: 2016
Number of the journal: 4(64)

Formation and development of the educational system in the Republic of Kazakhstan
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The article deals with the basic concepts of the formation and development of higher education system of the Republic of Kazakhstan. As well as the policies of redistribution of responsibilities of management in higher education system and its gradual decentralization that will not only distribute power and responsibility, but also introduce a more democratic form of government. Expand the autonomy institutions of higher education and ensure active public participation in the management of higher education institutions and the quality of its educational programs. One of the fundamental factors is to attract students to identify the competencies of employers, academic communities, graduates. Learning objectives at the same time should be determined in accordance with the professional requirements of the labor market.

Year of release: 2016
Number of the journal: 2(62)
Heading: Social sciences

The innovative system of educational principles in the system of multilingual education
Annotation:

The article deals with the problems of the formation and development of a multilingual education, the mechanism for the training of multilingual specialists in the educational system of Kazakhstan. The multilingual education as an effective tool for training the younger generation for life in an interconnected and interdependent world is considered.

Year of release: 2017
Number of the journal: 3(67)

Peculiarities of the method of teaching discipline
Annotation:

"Information communication technologies" in English language Annotation. The article discusses the use of the CLIL (Content and Language Integrated Learning) methodology in the teaching of the discipline "Information and Communication Technologies" in English. The use of this technology in polylingual groups is most appropriate, since the CLIL pursues two goals, namely, the study of the subject through a foreign language, and a foreign language through the taught subject. Integrability is determined by the fundamental nature of ICT and the nature of the basic objects of its study; the ability to work with information refers to general educational skills. Teaching ICT in English allows students to look at English from an information point of view. To assimilate the material, the already existing knowledge of students in the user aspect is reinforced, relying on the basic concepts of ICT and competence in the field of informatics, expanding the literacy skills of ICT tools and English-language software, enriching vocabulary in English, forming orientation skills in the English interface of applied and office programs ..

Year of release: 2017
Number of the journal: 4(68)
Heading: Natural sciences

Research and selection of the main raw material for the functional drink
Annotation:

Consumer demand for functional foods in connection with the dynamic development of the trend of a healthy lifestyle increases from year to year. That is why the development of fundamentally new products with high nutritional and biological value, which heal and normalize the intestinal microflora, have a high antagonistic activity against a wide range of pathogenic microorganisms is relevant now.

Year of release: 2018
Number of the journal: 1(69)

Current state and development trends of nanotechnology in the Republic of Kazakhstan
Annotation:

Nanotechnology is a field of fundamental and applied science and technology dealing with a combination of theoretical substantiation, practical methods of research, analysis and synthesis, as well as methods for the production and application of products with a given atomic structure through controlled manipulation of individual atoms and molecules. In the Address of the President of the Republic of Kazakhstan to the people of Kazakhstan Strategy "Kazakhstan-2050" New political course of the state, the leader of the nation, N.A. Nazarbayev, defines 10 tasks that Kazakhstan faces, one of which is the transition of Kazakhstan to the third industrial revolution. Nanotechnology is one of the branches of the industrial revolution. In the modern world, over the past few years, there has been a rapid development of nanotechnology. The peculiarity of nanotechnology lies in the possibility of their application in an unlimited sphere; therefore they are the basis for a completely new technological order of the economy. Сonsequently, its development in the country is regarded as a particularly important sphere of science. Usage of nanotechnology products will save on raw materials and energy consumption, reduce emissions to the atmosphere and, as a result, will contribute to sustainable economic development.

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

Problems of management of medical organizations in modern conditions
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The article considers an important priority of the state policy of the Republic of Kazakhstan – the preservation and strengthening of public health. In the context of this problem, the quality of management of medical institutions plays an important role. In the context of the economic crisis in health care, it is necessary to increase the efficiency of medical institutions through the introduction of new forms, methods and models of management. Factors that make it difficult to manage health organizations can be divided into two groups according to the method of occurrence: environmental factors and internal environmental factors. Together, interacting with each other, these factors lead to inhibition of the development of modern medicine. Thus, it is possible to identify the main problems that arise in the management of medical institutions at the present stage: the fragmentation of underfunding, low level of confidence of Kazakh citizens in the health care system, the problems of quality and availability of medical services, the lack of highly qualified medical personnel, low managerial skills of heads of health organizations. Conclusions on improving the quality of health services are made.

Year of release: 2019
Number of the journal: 1(73)

Analysis of small and medium business development in Ekibastuz district
Annotation:

This paper analyzes the development of small and medium-sized businesses in Ekibastuz district at the present stage. The volume of lending to small and medium-sized businesses in the district within the framework of state programs BRM 2020, as well as grant funding for the development of productive employment and mass entrepreneurship in rural areas of the study area. The mechanism of service support for SMEs to provide non financial support is given

Author: A.S. Khakimov
Year of release: 2019
Number of the journal: 3(75)

Organization of the educational process on anti-doping support in a sports university
Annotation:

Main problem: the organization of anti-doping education of students assumes the presence of a specialized discipline "Fundamentals of anti-doping support" and the inclusion of anti-doping topics in classical disciplines. The formation of a number of competencies in the field of anti-doping education requires new interactive forms of organization of activities that take place in the development of both disciplines of the medical and biological cycle, as well as sports, pedagogical and social disciplines. A conscious perception of the industry problems associated with the use of doping in sports and the health of the nation provides knowledge of chemistry, biochemistry, physiology, sports medicine. Purpose: study of the organization of the educational process for anti-doping support in a sports university. Methods: today, the main methodological innovations are associated with the use of interactive learning technologies. The learning process, based on the use of interactive teaching methods, is organized taking into account the inclusion of all participants in the learning process. An educational communication environment is created, which is characterized by openness, interaction of participants, equality of their arguments, accumulation of joint knowledge, and the possibility of mutual evaluation. The organization of the educational process on anti-doping support for InEU students assumes the presence in the educational program of a specialized discipline "Fundamentals of anti-doping Support" and the introduction of components of anti-doping education in already established disciplines. Results and their significance: the organization of the educational process on anti-doping support for InEU students assumes the presence of a specialized discipline "Fundamentals of anti-doping Support" in Educaional Program and the inclusion of components of anti-doping education in the formed disciplines.

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Methodological aspects of the technology of developing electronic textbooks
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The widespread introduction of information technologies makes significant changes in various spheres of human activity. The education sector is no exception. In this regard, in this article, the author considers the actual problem of developing electronic textbooks and is one of the most relevant and promising areas of informatization of the educational process. The analysis of the works of scientists A.A. Andreev, A.I. Bashmakov, T.I. Koval, V.M. Kukharenko, E.S. Polat, P.I. Serdyukov, S.S. Sysoeva, A.Yu. Uvarova was conducted. These works contain requirements for the development of electronic textbooks. Based on the results of the analysis, the author described the stages of developing electronic textbooks, the principles that they should correspond to, and also provided a list of modules that should make up an electronic textbook. From the existing variety of software packages, the author distinguishes CourseLab, Smart Builder, MOS Solo, Google Sites, iSpring Suite, TurboSite, Adobe Animate, HTML5. The development of electronic textbooks based on the technology presented by the author of the article and their subsequent application in the educational process will help to organize the educational and cognitive activities of students at a more effective level. Purpose is the description of the technology for the development of electronic textbooks, taking into account existing requirements. The article uses methods of analysis, synthesis and deduction. The analysis of requirements and principles of development of electronic textbooks is carried out on the basis of the descriptive-analytical method. The practical result of the proposed technology is the developed electronic textbook "Development of mobile applications". The results of the study, in addition to their theoretical significance, also have practical significance, which consists in the positive dynamics in resolving the contradiction between the continuously increasing flow of information and the limited opportunities of students to assimilate it. The conscious use of electronic textbooks in the educational process is one of the fundamental ways to improve the quality of education by changing the methods of teaching used in the direction of individualization and focus on the student.

Author: E.V. Prokopets
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Constitutional Council of the Republic of Kazakhstan and other state authorities: problematic aspects of interaction
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In the Republic of Kazakhstan a market economy, a democratic political system and a free civil society based on ideological, social and political pluralism are developing. This contributes to the development of constitutional norms and the diversity of new legal institutions that ensure the supremacy of the Constitution. These include the constitutional Council. In 2020, it's been twenty-five years from the date of adoption of the Constitution of the Republic of Kazakhstan and the creation of the constitutional Council of the Republic of Kazakhstan, ensuring the supremacy of the Constitution throughout the territory of the Republic. The constitutional Council of the Republic of Kazakhstan is not part of any of the three branches of government and is subject only to the Constitution of the Republic of Kazakhstan and the law. The purpose of this article is a comprehensive analysis of theoretical and practical issues of interaction between the constitutional Council of the Republic of Kazakhstan and other institutions of state power. In this regard, the article contains the results of the analysis of the foundations of the constitutional system of the Republic; constitutional supervision of the prosecutor's office; the institution, functions and instruments of power of the President, mechanisms of interaction of the Constitutional Council as a constitutional supervisory body with the President of the Republic of Kazakhstan, the Parliament of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan. A comprehensive study of the activities of the constitutional Council of the Republic of Kazakhstan on the constitutionalization of current legislation is one of the current theoretical and practical problems. It is determined by the scale and quality of the current legislation adopted during the period of fundamental social reforms, the need to «correct» and improve it. In this regard, a significant role is assigned to the Constitutional Council, whose activities are subject to scientific analysis and reflection. In addition, the authors studied and revealed the line of interaction of the constitutional Council and other government institutions are considered in the areas of initiation of constitutional proceedings in the Council, organisational, legal, information procedures, determine the composition of the constitutional Council, overcoming the objections of the President to the constitutional Council's decision. The institutional method used in the article made it possible to show the essence and significance of the constitutional Council in the system of state authorities

Year of release: 2020
Number of the journal: 2(78)
Heading: Law

Features of teaching physics in English in secondary school
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This article reveals the essence of teaching the disciplines of the natural science cycle in English in high school. When preparing for the lesson, there is a need for careful selection of educational material, the teacher thinks out a specific algorithm for working with the text in a foreign language using subject terminology, while not forgetting the basic grammatical and syntactic models characteristic of the English language. In such a language environment, foreign speakers actively acquire solid knowledge, eliminating language difficulties in professionally-oriented lessons. Given this problem, we decided to create a methodological guide for teachers, which will contain tasks for formative assessment in physics lessons in English. Its lexical and grammatical material meets the requirements for mastering the English language (B1) in educational and cognitive activities. The presented progress tests also meet all the requirements of the corresponding stage of training of non-native speakers and help to consolidate the skills of professionally oriented communication. The purpose is to reveal some principles that should be taken into account when preparing assignments for physics lessons in English, as well as to provide a methodological guide for teachers. This article shows several principles that are most effective when conducting lessons. All the data of the article was confirmed by a computer survey of students, the answers were analyzed and collected for publication. Given the results we have presented, secondary school teachers can improve the quality of the material provided, as well as spend less time preparing for lessons. Physics is one of the fundamental sciences that can combine both the subject content and the language component. Here we present various methods of subject-language integration to improve communication skills. Thus, the preparation and conduct of physics lessons in English requires a strict and careful selection of educational material and takes into account the educational profile of secondary school students.

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Problems and prospects of using the Industrial certificate in the Republic of Kazakhstan
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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.

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деньги, учет, аудит, документ, ликвидность, отражение операций, информация.
Annotation:

The main problem is that money plays a huge role in a market economy. The market is impossible without the movement of money that carries out the turnover of goods and services. The movement of money serves the sale of goods, as well as the movement of the financial market. The cash resources of an industrial enterprise are an integral part of current assets. The money is needed for settlements with suppliers and contractors, for making payments to the budget, for issuing salaries, bonuses to employees, and for making other types of payments. The meaning of the organization of funds is to effectively manage the cash flows of an economic entity on the basis of data obtained from the results of the analysis of cash flows for a certain period of time and accounting data. Information support is a system of information and methods of its processing that allow us to assess the real state of an industrial enterprise and identify factors that contribute to improving the effectiveness of management decisions. In these conditions, it becomes inevitable to improve the information support for accounting and auditing of funds. The purpose of this study is to identify the problems of accounting and auditing of funds at industrial enterprises by improving information support. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, graphical method for visualizing the results obtained. For any enterprise, it is necessary that there is enough money at the beginning of the production cycle, and at the end their growth is ensured. With such business management, a constant turnover of funds will be ensured, which will provide the enterprise with an influx of funds, and will make it possible to carry out activities in other areas (investment or financial) at the expense of the money generated by the main activity. In a market economy, it is necessary to proceed from the principle that the skillful use of funds brings additional income to the enterprise, and, therefore, the enterprise should constantly think about the rational investment of temporarily free funds to make a profit. The authors analyzed the cash flow by type of activity on the basis of financial statements, and developed recommendations for solving the problems of accounting and auditing of funds, which are aimed at improving cash flow management, which will allow an industrial enterprise to achieve its goals and plans as much as possible.

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Main trends in the development of the Kazakh securities market
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The securities market is the most important instrument for financing and developing the economy of any state, including Kazakhstan. The main problem is to attract investments for enterprises in all sectors of the economy, as well as to ensure that enterprises have access to cheaper equity than bank loans. Purpose to identify the main trends in the development of the domestic securities market, to assess the level of its profitability. The article emphasizes the role of the securities market as the most important mechanism for the redistribution of funds between sectors of the economy. The securities market, as an integral part of the financial market, is gaining especially growing importance in the economy of Kazakhstan, as well as in the economy of the entire world community. When writing the article, traditional methods (comparison, description, and measurement), general logical methods and research techniques (analysis, generalization, etc.) were used. The article discusses the main theoretical approaches to determining the essence of the analyzed concept, attempts are made to formulate the main problems in the securities market, presents the results of the analysis of data characterizing the current state of the stock market of Kazakhstan. In essence, the securities market is a macroeconomic regulator of the state, through which opportunities are created to attract foreign and domestic capital. Thus, the securities market as an effective tool for attracting capital contributes to solving socio-economic problems. The author notes that the main theories about the state of the stock market are characterized by a superficial approach, as evidenced by the fact that none of them considers the internal structure of the stock market, which is the main tool for determining the patterns of changes in the value of financial instruments. It should also be noted that the choice of theory depends entirely on the perception and opinion of the relevant analyst. Singling out one theory as the only and most acceptable one would be wrong.

Author: Z.A. Arynova
Year of release: 2021
Number of the journal: 4(84)

International experience in automating public services in the system of land relations
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The article considers international experience in automating the system of land relations, aimed at improving the quality and reducing the time for the provision of services by state bodies to citizens and organizations, providing access to information databases, which positively affects the development of effective government decisions for the effective use of land resources, and also improves social welfare. In Kazakhstan, the transfer of land cadastral information to electronic media continues, and the automated information system of the land cadastre is being improved. The task of creating a unified mechanism for state cadastral registration of land plots according to uniform rules and technologies for all, identification and individualization of land plots and objects of immovable property firmly associated with them, for subsequent state registration of rights to land plots and transfer of information to the territorial bodies of the State Revenue Committee, remains relevant. To study the experience of developed countries in the provision of public services in the system of land relations through the development of official land information systems. The article used general scientific methods from general to concrete one, synthesis, theoretical generalization, induction, deduction, and system analysis. Based on the studied experience of developed countries, relevant conclusions and proposals were made: information technology is a useful tool and can help overcome bureaucracy, backwardness, isolation, monopolistic practices, and inefficiency in the public and private sectors; the use of state bodies for effective regulation of geographic information (GIS) systems that allow solving a wide range of tasks, as well as the use of modern information technologies, contributes to the transition of the activities of state bodies to a qualitatively new level of state control, which allows for full transparency of information about the land fund and objects real estate of the country, as well as its availability to the population. The provision of public services in the field of land relations using information and communication technologies reduces entry barriers and transaction costs in business, increases competition, and improves mechanisms in this area.

Year of release: 2022
Number of the journal: 1(85)

Foreign experience in the provision of social services
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In the implementation of social policy, the most common practice in foreign countries is the payment of a part of the cost of the service by the recipients of social services. However, this decision raises some doubts. After all, these services are for members of the public who are unable to take care of themselves and generally cannot earn a living. On the other hand, when the state bears the costs, there is a risk of overconsumption. The decision on the extent to which a beneficiary of a social care service should share in the costs of social services depends on a variety of factors: criteria for social justice in the country and perceptions of social justice (for example, public opinion about whether unpaid social care services should be provided to all or only the poor), from a group of people in need of social care (social care services for children from social risk groups, especially for people with severe disabilities, are usually free of charge), from the economic ability of the state to provide free social services, etc. The purpose is to study the positive foreign experience in the provision of social services in modern conditions. Determine the role of the state as the dominant body in the implementation of social policy. The study is based on the principles of a systematic approach. Also, when writing the article, the dialectical method of cognition, the methods of scientific generalization and classification, the method of comparative analysis were used. Systematization and generalization of foreign experience in the provision of social services, taking into account the definition of its main goals and objectives, show that the changes taking place in the field of social protection in developed countries over the past two decades already indicate that the model of organizing social assistance, based on the dominance of market relations, operates in many countries. Under the hierarchical model, the organization of social services is based on a vertical division of responsibility and state functions, and the state has a monopoly on providing social care services and funding state or non-state care institutions. However, in recent decades, social assistance services have already been purchased from market participants and funded not by the state, but by the person in need of social assistance. However, such a market is not pure, since the state is involved in both the purchase and pricing of the service.

Year of release: 2022
Number of the journal: 1(85)

Marketing research of the medical services market in the region
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Main problem: One of the most complicated types of marketing is marketing of medical services or organizations. This can be attributed to many reasons. First of all, person’s life and health is the most important value. One more reason is that budget funds are limited, this forces us to look for extra-budgetary financing sources. At the same time, it follows that the population of the Republic of Kazakhstan, receiving free assistance for a long time, refuse paid medicine, the solvency of a large percentage of the population. Thus, marketing research of the services market is designed to identify the real market share of trade and paid medicine, to fill the need of the qualified medical care, to identify the particularity of demand in various segments and the demographic and psychographic characteristics of the population groups. Purpose: to identify current trends and develop marketing strategies in the regional market of medical services, allowing to identify and strengthen the economic foundations of the functioning of non-profit organizations in the national market. Methods: The research was conducted using traditional methods of marketing research: qualitative: in-depth interview, focus groups; quantitative: survey, as well as methods of economic analysis: comparative, graphical and scenario planning. Results and their significance: the essence of marketing in healthcare is considered, the features of marketing research are taken into account; the medical services market of Pavlodar region is analyzed and evaluated and ways of its improvement are proposed. The results of the study may be useful for the development of measures to further improve the activities of medical organizations in the Republic of Kazakhstan.

Year of release: 2022
Number of the journal: 1(85)

Problematic issues on the formation and use of the budget of the Pavlodar region and ways to solve them
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The sustainable socio-economic development of the regions is determined by a number of factors, including the implementation of an effective budget policy, which plays a special role for the performance of social functions, regulating Inter-level organizational relations, strengthening the economic and financial independence of the regions.Effective management of budget policy makes it possible to purposefully use the mechanisms of budget regulation at all levels of management. At the same time, it involves the implementation of a number of functions, of which the control function is the most important. In the system of economic relations, it is assigned to a specialized financial body – the Treasury. Topical tasks are: regulation of budget flows in the region, strengthening control over the receipt and targeted use of budget funds; improving inter-budgetary relations; increase the revenue base of budgets by increasing their collection; etc. In the process of solving these tasks, a number of managerial, organizational and methodological problems arise, the solution of which contributes to improving the effectiveness of the budget policy of the region and, as a result, its economic development. Objective - to study the regional specifics of the implementation of budget policy in terms of the formation and execution of local budgets on the example of the Pavlodar budget, identify the existing problems in the region and determine the directions for improving the budget process. The methodological basis of the study is formed by general scientific and special methods of cognition: analysis and synthesis, deduction and induction, historical, logical, structural-functional and comparative analysis, as well as individual scientific methods: statistical-economic and computational-analytical. The formation of the local budget is carried out through the application of a single methodology, a single budget legislation and orientation to the Strategic Development Plan of the Republic of Kazakhstan until 2025, developed for the implementation of the main document of the state planning system for the medium – term period-the long-term development strategy of Kazakhstan until 2050. The implementation of all the tasks set out in the strategic development plans of the Republic will begin at the level of local budgets. The solution of State tasks is guaranteed, first of all, to meet the needs of the population at the local level. The role of regions in the entire process of reproduction cannot be overestimated, so the independence, flexibility and high degree of efficiency of using budget funds at the local level is the key to the successful development of society, production and business in any territory.

Year of release: 2022
Number of the journal: 2(86)

Methodological foundations of the application of the project method in teaching object-oriented programming.
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The article presents a method of teaching object-oriented programming to students of the educational program «Computer Engineering and software» using the project method. The problem of the insufficient level of organization of the educational process in colleges, aimed at studying any kind of object programming, is investigated. In this regard, the important aspects that must be taken into account when constructing a methodology for teaching object-oriented programming, aimed at enhancing the cognitive independence of students, are described in detail. It is shown that the solution to this problem largely depends on the degree of achievement of the learning goals of students specified in GOSTiPO, as well as on the methodological guide to object-oriented programming, developed in accordance with the requirements of modern education. An analysis was made of the State Compulsory Standard for Technical and Vocational Education of the Republic of Kazakhstan, the Model Curriculum and the Working Curriculum in the discipline "Fundamentals of Object-Oriented Programming" for students of the educational program "Computer Engineering and Software" and the teaching methodology developed on their basis. The purpose is to substantiate the methodology for teaching students object-oriented programming, which activates cognitive activity through the use of the project method and its practical application in the educational process. Methods: The methods of analysis, synthesis and deduction were used in the article. Results and their significance: The practical result of the analysis was the method of teaching college students object-oriented programming, using the project method, which is necessary for a more intensive development of cognitive independence. The practical significance of the results is to increase the efficiency of studying the discipline by taking into account the individual characteristics of students.

Author: E.V. Prokopets
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The essence of innovation and the innovation process in retrospect and in modern conditions: international aspect
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Main problem: in conditions of increasing competition, when characterizing commercial structures, a fundamental role is given to innovations, which occupy important place in economic life of the organization. Accordingly, the study of their essence and content is of particular importance for growth of competitiveness of organizations, which determines the relevance of study. Purpose: to investigate essence of innovation and innovation process in retrospect and in modern conditions as main prerequisite for improving competitiveness of commercial organizations. Achieving this purpose required solving following research tasks: to reveal the content of theoretical approaches to the study of the main aspects of interaction between business and government in modern science; the differences between the concepts of “novelty”, “know-how”, “innovation” are investigated; the relationship of the triad of concepts “novelty”, “know-how”, “innovation” is determined; concept of “innovation” has been studied in retrospect; concept of “innovation” in market economy is studied (foreign experience); approaches to definition of concept of "innovation" in international innovation theory and practice are defined; content of innovation process is presented, as well as author’s alternative scheme of innovation process; authorэs view on interpretation of concepts of “innovation”, “innovation process” in modern conditions is presented. Methods: theoretical and methodological basis was concepts, hypotheses and theories presented in works of domestic and foreign researchers. The methodology is based on systematic approach, within which methods of comparative, factorial, subject-object, structural-functional, statistical analysis and extrapolation have been applied. Results and their significance: article examines concepts of “innovation”, “innovation process” in retrospect and in modern aspect. Approaches to concept of "innovation" are systematized, an alternative scheme of innovation process is proposed. It is proved that in modern conditions innovation should be considered as process system reflecting all aspects of innovation process, main purpose of which is to achieve efficiency

Author: I.P. Stecenko
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The right to education as a component of the effective development of legal culture
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The main thesis of the proposed research is that in modern conditions of globalization, the realization of the right of citizens to education is an important and necessary condition for the development of society and the state. The right to education provides everyone with knowledge, skills, the development of creative abilities, guarantees the effective functioning of state and public institutions, national security, maintains stability in society and contributes to the development of a democratic, social rule of law state. The purpose of the study is to develop a holistic concept of constitutional and legal provision of the right to education in the Republic of Kazakhstan, taking into account international experience and developing proposals for improving domestic legislation regulating the right to education. The methodological basis is a system of philosophical and ideological approaches, principles, general scientific and special scientific methods that provided an objective analysis of the subject of research. The article substantiates that the state is also interested in ensuring the right to education for everyone, since it is education that creates qualified labor potential, provides training for professional specialists capable of effectively managing public affairs and performing its tasks. In turn, as a rule, an increase in the educational and qualification level of a person is the basis for salary growth, which affects the increase in tax deductions to the state budget, its filling, and therefore leads to economic growth of the state and society as a whole. The effective functioning of the education system in the state contributes to reducing unemployment (pupils, students belong to the category of the employed population), ensuring the vital activity of state institutions, national security, building a social state and establishing stability in society. Special attention in this article is paid to the implementation of scientific analysis of the right to education in the Republic of Kazakhstan in the context of modern international experience. The article makes a number of new theoretical conclusions and proposals, in particular: the signs of the right to education are classified into general (inherent in all categories of human and civil rights) and special (reveal the peculiarity of the right to education in the system of constitutional rights); the concept and content of the principles of the right to education are defined, what are the fundamental principles, ideas that determine its essence and the general direction of development.

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Heading: Law

New tendencies in the digital transformation of the world economy
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Main problem: processes of economic modernization in practical solution should reveal common understanding between institutional, legislative and industrial relations, essence of organizational transformations, formulation of basic provisions for instrumental support of independent transition of technological processes to new round of socio‑economic relations. Processes should be based on new characteristics of standardization, methodology of system functioning, technical conditions, norms, rules, instructions and regulations, which provides for institutional changes. Purpose: to explore new trends in digital transformation of the world economy, as well as to show that tasks and settings of vector of technological processes of digital economy go far beyond known principles of economic development, joining the mainstream of global trends. Methods: theoretical and methodological basis was concepts, hypotheses and theories presented in works of domestic and foreign researchers. The methodology is based on systematic approach, in which methods of comparative, factorial, subject-object, structural-functional, statistical, correlation analysis and extrapolation were applied. Results and their significance: analytical review of theoretical approaches of foreign economists on this problem was carried out, which allowed author to identify theoretical, methodological and applied foundations for determining directions within framework of state strategy for planning socio-economic development. Scientific discussion on conditions for changing model of economic development, modernization of economy with transition to first and second generation platforms, hereinafter referred to as ecosystems, is evaluated. The fundamental differences between theoretical argumentation of proponents of promoted digital technologies and their opponents are determined. Positions of argumentation of impact on change of driving factors are analyzed in order to adjust methods of state policy and choice of vector of technological processes. The question of correlation of macroeconomic theory in evolutionary sense, which goes beyond known principles of economic thought of digital transformation, is considered.

Author: S.A. Buka
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Some features of bringing to administrative responsibility for detecting tax evasion
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The sphere of taxation, ensuring the implementation by the state of the first stage of public financial activity is the mobilization of public funds, is the subject of close attention of scientists and increased public interest. The processes of tax reform taking place in the Republic of Kazakhstan show the dynamics of tax and legal regulation, implement a number of international standards in the field of tax relations, which cause an urgent need for theoretical understanding and thorough generalization, analysis and evaluation of new or significantly changed institutions of tax law. Tax administration has a procedural nature, which reflects the dynamics and statics of tax legal relations. From the standpoint of statics, tax administration is a set of all tax procedures provided for by tax legislation aimed at ensuring the receipt of tax payments to the relevant budgets. The purpose of the study is to determine the legal regulation of the procedures for fulfilling the obligation to pay taxes and fees by individuals and legal entities in the Republic of Kazakhstan by clarifying their legal nature, and bringing to administrative responsibility for non-fulfillment of this obligation. The methodological basis of the research is based on modern methods of cognition: dialectical, formal-logical, historical, comparative-legal, analytical-synthetic, system-structural, logical-legal. The article describes the legal regulation of the fulfillment of the obligation to pay taxes and fees in the Republic of Kazakhstan from the standpoint of statics (as a set of all tax procedures provided for by tax legislation, aimed at ensuring the receipt of tax payments to the relevant budgets) and dynamics (as the activities of relevant entities for the implementation of tax procedures). A distinction has been made between tax administration in a broad and narrow sense as: tax administration, which includes the whole set of procedures, including bringing to administrative responsibility for non–payment of taxes, as well as procedures for resolving tax conflicts in the mode of administrative coordination and in court; administration of tax payment - procedures for the payment of taxes and fees, the result of the implementation of which is aimed at all tax activities of the state, which ensures the actual receipt of funds to the budgets. The article also discusses a number of features of bringing legal entities to administrative responsibility for non-payment of taxes, within the framework of administrative proceedings.

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Heading: Law

Measures to improve the effectiveness of labor legislation in the aspect of labor rights protection
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This study examines the problematic issues of improving labor legislation. At the present stage of development of market transformations in the Republic of Kazakhstan, as well as taking into account the entry of the Republic of Kazakhstan into the Eurasian Economic Union, the problems of reforming labor legislation are of crucial importance. This necessitated the emergence of new views on the legal regulation of public relations in the field of the realization of the right to work. In this regard, it becomes urgent to rethink many fundamental provisions of labor law, and among them, not the last place is occupied by the problems of improving labor legislation in various areas of labor relations in a market economy. At the present stage of development of the Republic of Kazakhstan, labor legislation should guarantee the implementation of a wide range of not only labor, but also other socio-economic and personal rights and freedoms. Despite the relative research, the study of issues of further improvement of labor legislation does not lose its relevance, taking into account the fact that both the legislation of the Republic of Kazakhstan in general and labor legislation in particular are constantly developing and need further development and improvement. The purpose of the study is a comprehensive study of the current state of the labor legislation of the Republic of Kazakhstan and the definition of the main directions of its improvement in the light of the protection of labor rights. The methodological basis of the research is based on modern methods of cognition: dialectical, formally logical, historical, comparative legal, analytical-synthetic, system-structural, logical-legal. The article substantiates the need for new theoretical and methodological approaches to the consideration of the main directions of improving the labor legislation of the Republic of Kazakhstan, in connection with which, there is an urgent need to study labor legislation, which is designed to ensure the labor rights of man and citizen, from the perspective of its further improvement. The concept of improving labor legislation is defined, which refers to the activities of the competent authorities of the state to support its qualitative state in accordance with the needs of the development of labor and closely related relations, which is aimed at ensuring the effectiveness of legal regulation of these relations.

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Heading: Law

Small business of the Republic of Kazakhstan: current development tendencies in the leading sectors of the economy
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Market transformations in the Republic of Kazakhstan and in the regions have entered a phase of intensification: management systems and resource allocation have been fully improved, the institution of public-private property has been formed, the main market mechanisms of economic regulation have been put into effect. The mechanism of self-development of the market as a whole is gradually being launched, small business is becoming crucial. It is free entrepreneurship that is designed to intensify the further economic recovery in the regions of the Republic of Kazakhstan. Balanced and progressive development of small business involves the development of infrastructure that stimulates the activity of its development and requires the transformation of the mechanisms and format of integration of the sphere of small and large business, as one of the fundamental factors of balanced development of small business in the leading sectors of the economy. In the Republic of Kazakhstan, the support of the small business sector is one of the strategic priorities of its development. However, despite the measures taken by the state to provide support to small businesses, the dynamics of needs and industry-specific features of the development of the market of goods and services make their own adjustments to regional trends in the development of small business, forming an industry and structural imbalance in the development of small business, which requires consideration and clarification of their content. Purpose is to study the state and trends of small business development as a factor affecting the efficiency of the economy and social stability of the population. The analysis of small business development in the article is implemented on the basis of the information and statistical base of the Republic of Kazakhstan in the context of identifying trends and patterns of its development; identification, generalization and justification of the reasons for their formative and institutional approaches to their regulation. In particular, the analysis in the study is based on the materials of statistical reviews and their analysis using methods of grouping, generalization, logical analysis, system description and interpretation. The range of main directions and trends in the development of small entrepreneurship in the Republic of Kazakhstan has been studied and determined, their effectiveness has been assessed and tools to support the balanced development of small business have been proposed.

Year of release: 2023
Number of the journal: 3(91)

Electronic Financial Services Market in RK: Problems and Prospects of Development
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Main problem: At the present stage of life, Innovations in the financial sector contribute to the optimization of financial intermediation and, in turn, stimulate economic growth. Financial innovations increase the efficiency of the allocation of savings capital to investment capital, as well as increase liquidity in the markets. As the digital economy has developed, the functionality of traditional large financial institutions has been partially replaced by financial technologies (FinTech). FinTech involves the convergence of traditional financial services with mobile services, social media services, big data aggregation and processing, and cloud technologies. Purpose of this article is to identify the main directions of the electronic financial services market in the Republic of Kazakhstan, identify the main problems and prospects for the development of the financial sector of the economy. Methods: The work used general scientific methods of comparative system, vertical and horizontal analysis, structural and functional method, analytical techniques, economic and statistical research methods. The results and their significance: the authors identified the main directions of digitalization of the financial sector of the modern economy, noted the role of FinTech companies and services in both theoretical and practical terms, and provided relevant approaches to the definition of this concept in the economic literature. The main reasons and factors for the development of this direction of digitalization of the financial sector are substantiated, including the concept of financial accessibility, the advantages and disadvantages of FinTech, various approaches to their classification, country and regional characteristics, and an analysis of development trends. The crowdfunding direction of FinTech is noted, approaches to its definition and classification are given, the advantages of the crowdfunding mechanism are revealed, and its role in the modern economy is analyzed. The trend of algorithmic trading development as the most important direction of digitalization of the financial sector is investigated. A detailed analysis of mobile financial services as one of the fastest-growing areas of FinTech is carried out, approaches to their classification are given, factors stimulating the growth of mobile payments, country and regional characteristics are substantiated. The main directions of digitalization of the insurance sector are analyzed, reasonable conclusions about the advantages of InsurTech are made.

Year of release: 2024
Number of the journal: 1(93)