The article considers the views among domestic and foreign scientists on such concepts as: expenses, costs, expenses; the authors also generalize the classification of costs necessary for their regulation and increasing the efficiency of the enterprise as an important socially-oriented subject of the system of economic relations.

Activity of German scientists who explored mountain systems of Kazakhstan and Russia is considered in the article. Scientific biographies of P.S. Pallas and H. Merzbacher is presented.

The theoretical aspects of the Content Language Integrated Learning developed by the European scientists are considered in the article.

Pedagogical conditions to use a learner-centered learning technology in the vocational education of students based on the work experience of the Agrotechnical University in training future specialists of different educational systems are considered in the article. The organization of students’ learning activity based on learner-centered learning technology application has a significant influence on students’ personality development in the vocational education of students. The analysis of famous scientists’ concepts in this field as well as the analysis of traditional and modern paradigms in education is presented in the article. These directions make a contribution to determination of positive pedagogical conditions for a learner-centered learning technology.

The article reveals the issues of applying the competence approach in conditions of new development of educational paradigm. In particular, a great attention is paid to the issues of competence approach in training. The article also represents the essence of person-oriented training. The research of the stated issues is based on the theoretical works of the scientists who study the issues of education content. The thesis of the necessity to socialize educational process is proved in the article.

In the article the main issues and trends of agricultural biotechnology development in Kazakhstan, prospects of biotechnology application in the production of agro-industrial complex of the country have been considered. Data has been presented on: what researches are being carried out by scientific organizations in the field of agricultural biotechnology with attraction of leading foreign scientists and scientific organizations; what recommendations for technologies have been developed and what new biotechnological products have been created in all branches. Promising technologies in the field of biotechnologies in AIC for Kazakhstan as well as keys to the success in the development of science and technologies in AIC have been indicated.

The article deals with peculiarities of military lexis, types of weapons and using of them in Kazakh eposes such as “Er Kokshe”, “Er Kosay”. It gives a detailed analysis of edgy weapons such as nayza, kylysh, sungi, zulpukar, semser and weapons for shooting – sadak, that exist in lyrics. Aims of comprehensive interpretation of Batyr’s character sketch are defined. It is analyzed some scientists works, who explored military lexis in Kazakh epos. In this scientific article etymology, lexis and morphological structures of types of weapons in eposes “Er Kokshe”, “Er kosay” are analyzed. It is specially noted to archaisms such as nayza, kylysh, sungi, zulpukar, semser which are exist in heroically eposes.

This article discusses global trends in the development of the higher education system, including higher education of the Republic of Kazakhstan. It is also considered and the processes. Analyzed determines the transition to the post-industrial stage of development, which is based on an innovative direction. As part of the innovation activities of the state is considered the intellectual capital as a strategic factor determining the prospects of its development and competitiveness. All this implies the development of effective resource management measures.

The article presents the characteristics of the main types of delicious-spicy plants and organoleptic properties of spices, which are of great importance in the modern world. The mechanisms of influence of tastyspicy plants on the body with therapeutic and preventive purposes, proven in the research work of foreign and domestic scientists, increase the effectiveness of their use in various fields of production, especially as food additives.

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.

There are many examples of crises and catastrophes in the history of mankind. Almost the entire spectrum of natural disasters is possible in Kazakhstan. In particular, earthquakes, floods, fires in forests and steppes, snowstorms, and others. In all mountain and foothill zones, there is a danger of landslides, the threat of snow drift. In addition, there are situations that have arisen for man-made reasons. These catastrophes are the result of human activity. Such extreme situations require the concentration of all physical and psychological capabilities of a person. This is especially important for military personnel who often operate in extreme or critical conditions. Psychological readiness to solve such situations gives the individual confidence in the correctness of their own actions and, in the end, leads to a successful result. The purpose of this article is to present the results of research in the framework of a master's thesis. The main focus is on the analysis of the features of psychological training of military personnel to act in an extreme situation. The studied problem is revealed by the authors from the point of view of modern approaches to the psychological training of military personnel in a critical situation. The research methods used (analysis, generalization, experiment) allowed us to reveal the depth of the problem relevant to military psychology. The research is based on the results of modern research by Kazakh and foreign scientists. Approaches to the interpretation of the essence of the content of the concept "extreme situation" are considered, and the factors that determine the specifics of psychological training of military personnel to act in a crisis are highlighted. The concept of "psychological readiness of military personnel to work in critical (extreme) situations" is defined. Statistical results of the experiment are presented. The experimental activity carried out in the course of experimental work has a high practical significance, since it was successfully tested through the implementation of the work of the military unit 3176 "K" in Pavlodar and can be used in the psychological training of military personnel. The article is devoted to the actual problem of psychology. The results presented in the article may be useful for military psychologists.

Main problem: In the 18th century, when industrial production began, the use of steam and mechanized production caused major changes in the economy. As a result, production costs decreased along with an increase in the quantity and quality of products. During this period, production underwent a revolutionary transition from manual labor to mechanization. The potential impact of Industry 4.0 on labor markets remains an under-explored scientific field. It is estimated that Industry 4.0 will lead to unemployment by changing the employment structure and will bring new structural problems in terms of unemployment and labor relations. Purpose: The purpose of the study was to establish the impact of Industry 4.0 on the labor market and identify the consequences of the impact. Methods: studied, the evolution of production development, when mass production with electricity led to the Age of Industry 2.0, and then the emergence of the digital revolution, the use of electronics and information technology in production processes, marked the beginning of the Age of Industry 3.0. It is expected, according to international experts, scientists, that automation and robotic production will have a serious impact on the unskilled workforce and cause a critical reduction in the labor force of vulnerable sectors of society, that is, women, migrants, youth and the elderly. Results and their significance: This study assessed the possible impact of the fourth industrial revolution on labor markets. Through a literature review and analysis of emerging trends in Industry 4.0, the risks, opportunities and challenges of the process are explored in a comparative perspective. It has been established that countries must correctly perceive the transformation of labor markets and take appropriate measures. Otherwise, the applied labor-based low-cost industrialization model will lose its comparative advantage

Main problem: Microbial-plant relationships, including epiphytic microflora, are the subject of attention of many scientists. Numerous works confirm the high interest of researchers and the relevance of studying this topic. Despite many years of research, some questions concerning the characteristics of the epiphytic microflora still remain open. It is already a well-known fact that the epiphytic microflora is directly related to the physiological development of the plant, including yield. This is due to the close interaction of the plant with the microorganisms living on its surface throughout the entire growing season. It is also proved that epiphytic microflora has the ability to change characteristics under the influence of environmental factors (temperature, humidity, soil contamination, sunlight, etc.). In this regard, the study of this topic is one of the important areas of biological and agricultural sciences and is of high importance. It should be noted that a significant role in the development of agriculture in the Republic of Kazakhstan and the Pavlodar region is played by representatives of vegetable crops, including tomatoes and potatoes belonging to the Solanaceae family, which indicates the high importance of the plants selected for the study. The combination of the above arguments determines the need to study the epiphytic microflora of plants and establish the regularities of its influence on the adaptive properties of the studied plants of the Solanaceae family, as well as on their productivity. In turn, the study of epiphytic microflora can also contribute to the search for new ways to increase the yield of plants and their resistance to various diseases. Purpose: The article is devoted to the study of the properties and characteristics of the epiphytic microflora of the surface of various organs of plants of the Solanaceae family (on the example of tomato and potato). The variability of the composition and number of epiphytic microorganisms in seasonal dynamics is shown. Methods: bacterioscopic method, fingerprint method, flushing method, Gram staining method. Results and their significance: The characteristics and properties of representatives of epiphytic microorganisms of aboveground (leaf, fruit, flower) and underground (potato fruit) plant organs were studied. The role of the influence of environmental factors on the variability of epiphytic microflora is determined on the example of plants Lycopersicon esculentum Mill. (common tomato) and Solanum tuberosum L. (tuberous nightshade). The differences in the microflora of different plant organs in different periods of vegetation are shown.

Currently, the problems of environmental safety are facing society. The industry develops every year. In this critical economic situation, the oil industry is a stimulant for the economic sector in Azerbaijan. The level of development of this industry is also relevant due to other reasons: sociological, technological and features of the economy of Azerbaijan. The production activity of oil processing, concentrating harmful substances and energy, is a source of man-made danger and pollution of the natural environment. The risk management process mainly consists of three stages - risk safety analysis, risk assessment, which is carried out in comparison of calculated and actual risk levels, the so-called acceptable risk levels and the adoption of appropriate regulations and management decisions. One of the factors that should be taken into account when assessing risk and safety is to determine the necessary costs. Since these costs are paid directly to the company, they try to minimize them as much as possible, which reduce the accuracy of risk assessment. One of the objectives of the study is to determine the optimal value of the necessary costs. It is established that the less reliable the method, the lower is the cost of its implementation. The methodological basis of the work was scientific works on these problems of scientists-economists, mathematicians on safety and risk assessment at industrial enterprises. When developing the presented methodology, computational algorithms developed by Dow Chemical were used. This company has collected a large volume of material on accident statistics, taking into account damages. Based on the obtained and experimentally verified data, a system of indices has been developed, an assessment of various indicators for qualitative and quantitative risk assessment of oil refineries. The analysis of the technogenic danger of oil refineries makes it possible to determine ecological and economic losses and choose rational possibilities of acceptable risk. The required costs, depending on the level of risk, are determined based on an increase in the accuracy of calculating the probability of occurrence of the cause of risks. The article examines the relationship between the expected level of risk and economic losses during oil refining in separate technological units, which allow determining the required level of risk and the expected economic damage.

The article examines in detail the role of the concept of al-muhalafa in making judgments from religious texts and other legal grounds. In addition, a comparative analysis of the legal and linguistic principles and features of the Hanafi and Mutakallim schools of Islamic law, as well as issues of disagreement between the two movements, will be considered. There is much debate among scholars as to whether Mafhum al-Muqhalafa is accepted as evidence. Even Abdul Aziz Bukhari said: "This issue occupies a large place in the science of jurisprudence," he said. That is, below we answer the question of how much influence the evidence from this principle has on the verdict and whether these sentences are legitimate. The principle of Mafhum al-Mukhalafa is not accepted as evidence in the Hanafi Madhhab, and the ruling resulting from it is invalid. This is because the concept of al-muhalaf is to render a verdict that contradicts the verdict in the text (Amidi), confirming a verdict that is not in the text, that is, according to Abu Hanifa, the verdict in the text and the verdict that does not appear in the text are not equal. However, in schools other than Hanafi schools, this principle fully applies. The authors used the method of comparative analysis of the Quran and the Sunnah of the Prophet, which are the basis of Islam, to prove your point Some scholars of the Hanafi Madhhab do not completely refute this principle. It is unacceptable to judge by this principle only by Sharia texts, but in everyday life, in communication with people, the concept of al-muhalaf is accepted as proof. Ibn al-Humam reports that the Hanafis do not recognize the concept of al-muhalyaf as proof only in Sharia texts. Therefore, scientists are divided into two main groups regarding the application of this principle as evidence, and each group has its own strong arguments, which are discussed in detail in the second part of the article.

It is known that an increase in the volume of production in any sphere of production as a consequence increases the intensity of anthropogenic impact on the environment, including the atmosphere. This problem is especially typical for oil refineries. On the one hand, this is due to the complexity of oil refining processes and the release of various hydrocarbon compounds into the atmosphere during processing. Therefore, when implementing sustainable ecological and economic development in the Azerbaijani regions that are associated with oil refining, an increase in the volume of products should not create an increase in environmental impact. This problem is considered one of the factors directly affecting the economic situation of the enterprise, as well as creating certain environmental, social and economic problems for society as a whole. The purpose is to study the possibility of using the correlation-regression method in solving the problem of determining the presence of the decapling effect. The relationship between the volume of petroleum products produced and the amount of pollutants released into the atmosphere is random and is characterized by stochastic and statistical dependence. At the same time, on the basis of a mutual comparison of the methods of correlation and regression analysis and the method of production function, the effectiveness of correlation and regression analysis is determined. The methodological basis of the work was the scientific works of scientists-economists, mathematicians providing the definition of the decoupling effect at industrial enterprises. In the presented methodology, the obtained estimates of the performed in real time vary depending on the values of the set parameter. When developing the presented methodology, the STATISTIKA software package was used. This program was developed by StatSoft. Based on the obtained and experimentally verified data, the equation of linear regression dependence is determined. During the research, it was found that in some cases it is not possible to evaluate the statistical characteristics of a random variable or it is accompanied by serious errors. Therefore, when processing data, instead of mathematical expectations and variances, we used selective mathematical expectations and variances. The analysis of the ecological and economic situation of oil refineries based on correlation and regression analysis allows us to determine the presence of the decapling effect. The obtained correlation coefficient between the volume of production oil products and the volume of emissions into the atmosphere shows that there is no statistically significant relationship between these parameters. Thus, there is an achievement of the decoupling effect between the production of petroleum products and the volume of emissions of pollutants into the atmosphere.

The ideas of accelerated disclosure of the spiritual, intellectual and professional potential of a person have always been occupied by scientists and teachers (Ya.A. Komensky, K.D. Ushinsky, V.A. Sukhomlinsky, Ya. Korchak, A.S. Makarenko, A. Kunanbayev, Y. Altynsarin and others). Modern innovative teachers are guided by a personality-oriented approach, the ideas of subject-subject relations, and generational cooperation. Georgian teacher Sh. A. Amonashvili wrote: «humanitarian pedagogy perceives the child by his nature. He sees the infinity of the child, understands his cosmic quality and prepares him for the service of humanity throughout his life. It establishes the personality of the child through the determination of his will and builds pedagogical systems, the procedural of which predetermines love, optimism and high spiritual morality. Humanitarian pedagogical thinking seeks to take on something enormous, and this is the power of educational systems and processes that have arisen in its bowels». In order to realize the value of self-disclosure of innovative abilities of students, ensuring the role of a teacher, it is necessary to recognize the intellectual reflexive mechanism of a person as the main subject of Education. The purpose of the article is to identify innovative methods and models of pedagogical activity for the cultivation of innovative abilities of students, which determine the development of the country. The study used methods such as analysis, generalization, synthesis, modeling of scientific sources.

In recent years, the Republic of Kazakhstan has maintained an ambiguous criminal situation, and there is an increase in certain types of crimes, against the background of the overall positive dynamics of decline. Special attention of criminologists has recently been attracted to the study of crimes in the family and household sphere, and crimes committed in the sphere of religious and spiritual relations, since both of these types are showing increasing prevalence. Therefore, considering such an important institution as a «voluntary refusal», it would be advisable to consider them from the perspective of the offenses we have named, especially since countering them is one of the main directions of state criminal policy. In general, the study of the institution of voluntary refusal to commit an offense is based not only on coercive measures, but also on incentive measures, which means the opportunity to correct the behavior of the offender until the end of the illegal act. The purpose of this scientific article is to study the features of voluntary refusal to commit a criminal offense in crimes committed in the sphere of religious, spiritual and family-household relations, taking into account practice and making recommendations for improving regulations of a criminal nature. The leading methodological tools of the scientific article are dialectical, phenomenological, synergetic and systematic approaches of scientific cognition. Before proceeding to the analysis of the concept of voluntary refusal, it should be noted that the norms about it are far from perfect. There is no unambiguous understanding of the signs of voluntary refusal among scientists, which complicates law enforcement practice. One of the most important tasks of any scientific research is the development of scientific concepts. The consolidation of such concepts in legislation is an effective way to establish a uniform understanding of the norms, a clear idea of their content and, as a result, an increase in the effectiveness of the impact of criminal law in the process of legal regulation. However, these concepts themselves do not reflect reality like contemplation or representation, they are closer to the essence of the phenomenon. The article concludes that the essential features of the concept itself somewhat narrow the objective reality. But, at the same time, the correct identification of the main features in the concept is an important task of scientific research.

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.

The main problem: In the context of the rapid development of the digital economy, where technological innovations become the engine of progress, the role of planning in the management function acquires new dimensions and comes to the fore. Digital transformation not only redefines business models, but also requires organizations to reconsider their approaches to strategic and operational planning. Planning, as an integral part of management, is becoming a key tool for enterprises to adapt to the rapidly changing conditions inherent in the digital age. In this context, effective planning does not just foresee the future, but is a catalyst for innovation, risk management and achieving strategic goals in the context of digital dynamics. The purpose of the article is to study the transformation of the planning function in modern management in the digital economy. Methods: The research is based on a thorough analysis of the works of both domestic and foreign scientists devoted to the problems of choosing and using intra-company planning tools in the context of digitalization of the economy. To achieve the goals of the research, systematic and functional approaches of scientific cognition, as well as various methods of scientific analysis and synthesis were applied. In particular, modeling methods were actively used, which made it possible to explore in more depth the interrelationships and the impact of selected intra-company planning tools on the efficiency of enterprises in a new digital context. Results and their significance: The article examines the key aspects of changes in planning caused by the introduction of digital technologies, automation and data analytics. The authors analyze the impact of the digital economy on decision-making processes, long-term and short-term planning, and also emphasize the need to adapt management methods for effective navigation in the modern business environment.