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Search results: shadow economy

Number of results: 77


Main trends of change in digital business in Kazakhstan and Abroad
Annotation:

The article is devoted to: problems of adaptation of tools of strategic management of the company to fast changing external conditions; analysis of the main tendencies of changes in digital busines s caused by intensive development of digital economy. The article deals with the main trends of changes in digital business environment at macro and micro levels, issues of increasing the efficiency of internal potential of the company, the features of competitive struggle based on the active use of information and communication technologies.

Year of release: 2020
Number of the journal: 1(77)

Carrying out the repair work at petroleum refineries
Annotation:

The development of the oil refinery is directly related to the peculiarities of the socioeconomic environment, which is determined largely by the favorable conditions of activity of all branches of economy of the Republic of Kazakhstan, a stable regulatory processes of all normative -legal framework of implementation of market reforms and efficiency of making management and innovative solutions in the oil refining industry of the Republic of Kazakhstan. Currently, a lot of efforts are being made to scale modernization of all production processes, as well as modernization of equipment of the oil refining complex of the country

Year of release: 2020
Number of the journal: 1(77)

Сreating innovative technologies in agricultural production in the contemporary economy
Annotation:

The paper analyzes innovation processes in Agro-Industrial Complex of Kazakhstan and gives the main directions of further development of agribusiness. The widespread use of innovation is the most efficient and effective means of solving the socio-economic tasks of Agro-Industrial Complex to provide food, increase the efficiency of agricultural production and protect the environment.

Year of release: 2012
Number of the journal: 4(48)

Тhe analysis and assessment of activity of the state on granting the public benefits
Annotation:

The article deals with the participation of the public sector of the economy of Kazakhstan in the formation of income and expenditure of households. The authors use the methodology of national accounts - 93 and its use to assess the dynamics and structure of the revenue figures of the households.

Year of release: 2012
Number of the journal: 4(48)

Рreconditions of the region’s innovative development
Annotation:

The article views the problems of innovative sphere development and the causes of their esistence, because innovative sphere’s dynamic development is one of the main components of innovative economy. Thus, high-technological economy supposes effective innovative system and creation of institutions supporting innovative processes.

Author: A.E. Zhamiyeva
Year of release: 2012
Number of the journal: 4(48)

Мethodological aspects of economy’s stabilization
Annotation:

In the article the analysis of processes and phenomena that reveal the nature of stabilization of the economy, and given to the author's opinion. Also a complex of macroeconomic indicators and indicators for the stabilization of the economic systems.

Year of release: 2012
Number of the journal: 4(48)

Priority directions and prospects of social sphere and infrastructure complex development in Pavlodar city
Annotation:

The results of social and Pavlodar economic capacity analytical assessment are considered in the article. The social sphere and its development is a main direction of economy state regulation. Its state is mainly determined by processes of labor resources, their quantity and quality, level of productive power scientific and technical development, cultural and spiritual life of society.

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Description of determinants and factors for shadow economy formation in the Customs Union countries
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In the article it is grounded that a shadow economy is an inalienable element of the economic system based on the market. Traditional and new determinans of shadow economy formation are distinguished in the Customs Union countries appeared due to the reforms of the last decade. The factors of shadow economy are determined; their modern classification is given.

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Problems of the development of informal ecological education for realization of the conception of the Republic of Kazakhstan on transition to green economy
Annotation:

There are given the results of social research of ecological problems of the region and presented recommendations on formation of ecological culture among the population.

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Heading: Social sciences

Development and condition of the marketing and information system in the agroindustrial complex in the Republic of Kazakhstan
Annotation:

In this article the creation and development of information and marketing system in the economy of agriculture of Kazakhstan is described. The analysis of the activity of JSC “Kazagromarketing” is given; new ways on the improvement of the agricultural information and consultancy centers and the development of the widespread regional network are also suggested.

Author: M.A. Amirova
Year of release: 2015
Number of the journal: 2(58)

Perfection of regional innovative system structure as the main direction to increase potential of the region
Annotation:

The article deals with the issues of improving the structure of regional innovation system. As the result, four directions are identified to improve the structure of innovative system in the region. Thus, recommendations are proposed to improve the mechanism of innovative development of Pavlodar region. Moreover, the factors that may hinder innovative development of the region are highlighted.

Year of release: 2015
Number of the journal: 2(58)

«Green» economy concept aspects in the petrochemical industry of the Republic of Kazakhstan
Annotation:

In this article it is considered a compliance assessment of developing industrial sectors of the country to the principles of «green» economy based on the example of the petrochemical complex of the Republic of Kazakhstan. Relevance of the research is caused by the need to build «green» low-carbon economy. The implementation of «green» economy concept will be a strong incentive for technological renovation for the numbers of industries. The directions of the «green» economy in the petrochemical industry of the Republic of Kazakhstan have been determined, as well as an analysis of international experience to implement the principles of «green» economy in the petrochemical industry has been carried out.

Year of release: 2015
Number of the journal: 2(58)

Main directions, goals and objectives of the industrial policy of Pavlodar region
Annotation:

The main aspects of the industrial policy of Pavlodar region are considered in the article. The principles and prerequisites for the implementation of industrial policy in the region are presented in the article. To accelerate development of the regional economy based on introduction of innovative technologies, problems solution and directions of industrial policy improvement are offered.

Year of release: 2015
Number of the journal: 2(58)
Heading: Social sciences

Methods of energy saving increase under during agglomerate production at Aksu Ferroalloy Plant Branch of “Kazchrome” JSC
Annotation:

In this article issues of efficient use of ferroalloys production waste to save costs are considered; energy efficiency of agglomerate production is calculated; sintering heat balance data are presented by a case study of Aksu Ferrolloy Plant. According to the annual economic benefits calculation the folowing results are obtained: due to аglogases recirculation, fuel saving is 1334.5 t.o.e.; due to reheating it is 1491 t.o.e.; due to installation of thyristor converters to the unit the annual energy saving is 1714000 kWh. Thus, it is identified that besides energy-efficiency measures during recycling of solid and gaseous wastes, the use of agglomerate increases IPF electric furnaces performance as well, decreases specific energy and reducing agent consumption which means the prime cost of finished products will be reduced.

Year of release: 2015
Number of the journal: 2(58)

Problem aspects of development of clusters are in Republic of Kazakhstan
Annotation:

This article discusses the benefits of cluster development, problematic aspects hindering the development of clusters in the Republic of Kazakhstan. According to statistics, in Kazakhstan so far failed to dramatically increase the innovative activity and effectiveness of the companies to create a competitive environment that encourages the use of innovation. Among the main problems should be attributed lack of qualified personnel, insufficient quality and availability of transport and engineering infrastructure, low level of institutional development of the cluster, limited access to foreign markets. Therefore, it is important to correlate the level of development of cooperation ties and incentive mechanisms, the level of technological equipment and organization of production, the level of competitiveness of suppliers, including the quality and technological level of the supplied products and services.

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

Organizational-economic aspects of innovative development company Pavlodar region
Annotation:

The article describes the results of an analytical assessment of innovative potential of Pavlodar region. Now in terms of the investment attractiveness of the country, it becomes an important task of forming a competitive domestic reserves of socio-economic development of the region, the solution of which requires the development of innovative management solutions. Innovations embodied in the new scientific knowledge, products, technologies, services, equipment, training of personnel, organization of production, is a major competitive factor in all economically developed countries. In the face of fierce competition inherent in a market economy, the innovative development of enterprises has become a key tool for ensuring sustainable long-term development

Author: A.N. Maksutov
Year of release: 2015
Number of the journal: 3(59)

Experience in the use of rating indicators of the region in the national economy of KR (on the example of the Pavlodar region)
Annotation:

In the given article there presented the ranking score of the regions of the republic based on the main socio-economic indicators. Besides, there made a ranking on a ratio basis of the regions in the gross regional product of the country. The comparative analysis of the rating positions let us determine the causes reducing the growth of competitiveness of the region.

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

Highways - as an element of transport-communication complex Republics of Kazakhstan
Annotation:

The questions of development of highways of Republic of Kazakhstan are considered in this article. The analysis of modern development of highways status is conducted. Including influence of development of highways on the economy of region. The ways of perfection of development of highways offer

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

Realization of public policy on providing of competitiveness of national economy (on materials of the Pavlodar area)
Annotation:

This article considered the essence of public policy, features of competitive economy and priority directions of macroeconomic politics of Republic of Kazakhstan. For providing of competitiveness of national economy certain seven long-term priorities that based on open market economy with the high level of foreign investments and domestic saving. Also given socio-economic description of the Pavlodar area and role of region in a country.

Year of release: 2016
Number of the journal: 1(61)

Foreign experience of transition to a "green" economy
Annotation:

With the purpose of transition of the world economy to a sustainable growth model, the principles of the "green" economy should be integrated into the currently implemented structural reforms. The four main directions that form the "green" economy are highlighted. Structural reform, which connected with directions, can serve as engines of economic growth. Particular attention in passing to the green economy is given to the formation of modern infrastructure, which has the key to ensuring sustainable development and modernization that is an important element of the structural reforms analyzed here. Worldwide, initiatives are emerging at the national level that show that countries are moving towards a "green" economy at their own pace and in the context of their national development goals and priorities. Most countries in the world have recently stepped up their environmental policies to move away from a traditional model in which environmental protection is considered a burden on the economy, to a model in which ecology is recognized as the engine of development, i.e. to the "green" economy.

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

Issues of forming of development politics of rural areas (a case of study of Sherbakty district of the Pavlodar region)
Annotation:

In this article, social-and-economic position of Sherbakty district of the Pavlodar region is considered. Dominant industry of economy of district is agriculture. Data are presented on the amount of operating private business entities. Complex description of socio-economic results of development of region is reflected in SWOTanalysis, strengths and weaknesses of development of district, threat and possibility are considered. The assessment of tourist cluster is highlighted for development of district and a necessity is certain for development of the strategic program of development rural territories.

Author: B.Zh. Ibraev
Year of release: 2016
Number of the journal: 2(62)

Quality of life of rural population as factor of achievement of ultimate goal of economic transformations
Annotation:

In this article, quality of life as priority and one of directions of social-and-economic development of the state are considered. The quality of life of rural population and his social security, state of economy of agroindustrial complex and development of rural territories are distinguished in article. The issues of rural territories are considered, as exemplified by rural district. In the Republic of Kazakhstan there are all terms that is needed for development of agriculture. For the height of quality of life of rural population are needed substantial adjustments of public agrarian policy and also increase of social responsibility of the state and business.

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

The main directions and measures of state support of monotowns in Kazakhstan
Annotation:

In this article, the main directions and measures of the state support of monotowns in Kazakhstan aimed at providing their sustainable development are considered. The urgency of the topic is substantiated by the fact that there is intensification of negative socioeconomic tendencies in the majority of monotowns. Authors have specified concept of the monotown, their classification and typological characteristics are considered. Consider the statement by the Government of the Republic of Kazakhstan single-industry towns development program, its basic concepts and elements. Also consider tools monocities diversification of the economy, the use of them in order to create conditions for the achievement of a stable socio-economic situation.

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

The essence of tax policy and its role in government regulation of the economy
Annotation:

Tax policy is an integral part of the socio-economic policy of the state, which is focused on strengthening the economic situation of the country and regions, economic development, harmonization of the interests of the economy and society. The article summarizes the approaches to the definition of the essence of tax policy, its role in the state regulation of the economy, as well as the goals, objectives and methods of tax policy at the current stage

Year of release: 2018
Number of the journal: 3(71)

State regulation of employment: current situation and ways to solve problems
Annotation:

The problems of formation and development of the Kazakhstan labor market cannot be solved without state support. The state should become a “catalyst” in the cooperation and interaction of employers, trade unions, and local authorities in ensuring maximum and effective employment. The article considers the influence of the state on the regulation of employment of the population

Author: A.D. Kusmanova
Year of release: 2018
Number of the journal: 4(72)

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)

The main directions of social and economic development of Pavlodar region
Annotation:

This article describes the main directions of socio-economic development of Pavlodar region, provides characteristics and dynamics of the main areas and sectors of the region, including the state of industrial production, agriculture, development of small and medium-sized businesses, the labor market, trade, electricity, heat and water supply, construction. The region is characterized by a progressive and diversified economic structure. In the structure of industry of Pavlodar region the largest share is occupied by the manufacturing industry. The priority direction of development of the regional economy in the context of ensuring its socio-economic development is the development of small and medium-sized businesses

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

Youth social entrepreneurship in solving problems of society
Annotation:

This article discusses the problems of the participation of initiative groups of citizens in creating a favorable atmosphere in the economy of the Republic of Kazakhstan, as well as the causes and consequences of these activities, discusses and suggests ways to create a sustainable, self-sustaining system of youth entrepreneurship as a socio-economic institution.

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

Constitutional-legal mechanisms of protection of citizens rights in economy and enterprise
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The article analyzes not only the critical foundations of economic interests of the state, but also authorizes the economic security of the state and examines the most important areas of practical activity of the law enforcement agencies of the Republic of Kazakhstan, which provide legal protection of economic interests. The article deals with the issues related to the establishment of the status of law enforcement agencies that carry out the legal protection of the economic interests of the Republic of Kazakhstan. Some existing scientific research does not cover all issues related to the economic security of the Republic of Kazakhstan. The topic that is being explored here is often characterized by novelty, which is definitely actual.

Author: Zh.В. Amanbai
Year of release: 2019
Number of the journal: 4(76)
Heading: Social sciences

Digitalization of Kazakhstan’s auto industry, transport and logistics: organizational and legal aspects
Annotation:

The present article analyzes the problematic issues of digitalization of the automotive industry, motor transport and logistics in the Republic of Kazakh stan. The main emphasis is made on the consideration of positive results for the economy and society, which is the digitalization of the automotive industry, transport and logistics, the analysis of the tasks and content of digitalization in these sectors, the analytical study of the prospects of legal regulation of the automotive industry, motor transport and road logistics in the form of domestic legislative and international legal means to improve digitalization in these areas. The names and substantiation of 7 draft laws of Kazakhstan, which could be adopted in the near future by the Kazakh legislator, Вестник Инновационного Евразийского университета. 2019. № 2 ISSN 1729-536X 35 are proposed. The most important and priority bills include: «On state management of digital (creative) economy», «On the development of intelligent transport system in production and operation», «On the introduction of digitalization in the activities of companies, enterprises and institutions », «On the improvement of logistics based on digital technology along all the Kazakhstan roads».

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Heading: Social sciences

Criminalistic characteristics of trafficking in minors and substitution of a child
Annotation:

Protection of the rights and legitimate interests of the individual is one of the main activities of the state. And the protection of human rights begins with respect for the rights of the child, who, because of his physical and mental immaturity, needs special care from the state and society. The transition of the Republic of Kazakhstan in the 1990s to a market economy, accompanied by a deep economic crisis, had a negative impact on the traditional spheres of social structure: work, family, education. As a result, at that time Kazakhstan and a number of other CIS countries turned into exporting countries of children, supplying them to foreign countries for adoption by foreign citizens. Numerous facts of adoption of children-citizens of the CIS countries by foreign citizens, which are essentially the sale of minors, often indicate a criminal and mercenary nature on the part of officials of guardianship and other state bodies.

Year of release: 2019
Number of the journal: 3(75)
Heading: Social sciences

Problems of forming a national innovation system in the Republic of Kazakhstan
Annotation:

This article discusses the main directions of development of innovative processes in Kazakhstan. The main problems in the implementation of state efforts to create conditions for the development of an innovative economy are shown, the main reasons for the low level of innovative activity of most enterprises in the real sector are identified. The article concludes that the current state polic y contribute to the creation of some organizational and legislative framework of the national innovation system

Author: Z.A. Arynova
Year of release: 2019
Number of the journal: 3(75)

Main directions of implementation of cluster initiatives in the real sector of the economy of Pavlodar region
Annotation:

The article describes the main directions of improving the process of implementing the cluster initiative in the regional management system. It is shown that increasing the innovation activity of the region is most effective and efficient in cases of creating clusters, the formation of which is preceded by a long stage of identifying the prerequisites of cluster formation, justifying the acceptable nature and form of cluster initiative and developing a mechanism and tools for its implementation

Author: Z.A. Arynova
Year of release: 2019
Number of the journal: 3(75)

Assessment of the mechanisms of regulation of innovative activity in the system of global competitiveness
Annotation:

Rapidly changing trends in development of the countries’ economies require rational approach to regulation of innovative activity and investments directed to organization of real economy sector. At the same time, for analysis of current state policy in innovative development system fully it takes to assess effectiveness of regulation innovative activity mechanisms in the economy of Kazakhstan. In this article an assessment of mechanisms of innovative activity regulation in Kazakhstan in global system of competitiveness is carried out. For this purpose, an expert assessment system is used, which is realized as method of Global Competitiveness Index of World Economic Forum (WEF). The authors investigate ranking of WEF in Kazakhstan economy, in particular, assessment of carrying out of country’s innovative activity. Thus, purpose of research is to assess mechanisms of innovative activity regulation in Kazakhstan in a global system of competitiveness. Methodology – synthesis, content-analyze, accommodation, monographic method, factor analysis, economic-statistical research method. Carried out assessment of mechanisms of innovative activity regulation in Kazakhstan in global system of competitiveness allowed fully assess effectiveness of regulation innovative activity mechanisms in economy. Researching subindices of International rating of World Economic Forum for 2017-2018 in relation to 2013-2014 authors noted that in Kazakhstan today there is decrease in all subindices of rating and factors (“Basic requirements”, “Business sophistication”), except for “Innovation” subindex. This subindex was significantly decreased due to sharp deterioration in macroeconomic environment, which is directly related, in opinion of authors, to significant losses in revenues from oil export. This in turn affected deterioration of budget’s indicators. There is special attention to place and role of innovative activity regulation in country’s socio-economic policy. Organizational-methodological problems during realization of innovative policy in Kazakhstan are also in details investigated, which makes it necessary to solve them in order to achieve innovative policy’s efficiency at regional and national levels.

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

Analysis of the state and problems of metallurgical cluster development of the Pavlodar region’s economy
Annotation:

The article analyzes the state and problems of cluster development in the real sector of the region based on the materials of the Pavlodar region. The main problem of innovative development of the Pavlodar region, as well as in all regions of Kazakhstan, in general, is the lack of innovative activity of enterprises, which is reflected in the volume, frequency and efficiency of their innovations. At the same time, most of the enterprises belonging to the real sector of the economy have sufficient resources for the development of innovative activity. However, the prospects for their interaction with enterprises in other sectors and sectors of the economy for the purpose of technology transfer are insignificant, which, in general, doesn’t meet the principles of balanced spatial development of the territory formulated by the program for the development of territories of the Republic of Kazakhstan until 2020. One of the ways to solve this problem is formation and development of a cluster approach and interaction of business entities. The article assesses the efficiency of the cluster’s functioning as an institution of regional development. On the example of the metallurgical cluster of Pavlodar region, the main ways and methods of forming cluster initiatives in the regional economy are considered, a SWOT analysis of the development of the metallurgical cluster of the region is given, and its main problems are identified; identifies priority directions of clusters’ development (metallurgical cluster, including the production of final products, the cluster of railway engineering, agri-food cluster), the realization of which in the region could create the conditions for the emergence and full development of a number of new highly specialized sectors such as cluster chemistry, cluster of road and construction machinery, transport logistics cluster, cluster of modern production technologies and engineering, cluster of manufacturing components for machinery and equipment and cluster of industrial electrical engineering and equipment for power engineering. The authors also noted that the realization of regional development strategies of cluster initiatives can potentially lay the foundations for clusters “future days”, such as: cluster of resource efficiency and environmentally processing, the cluster of new energy, the cluster of innovative medicine, tourism and recreational cluster.

Year of release: 2020
Number of the journal: 3(79)

Digitalization of education: pros and cons
Annotation:

The pandemic has given a new impetus to the digitalization of society. Digitalization is one of the most significant trends in our real life, which is actively implemented in the field of education and is rapidly gaining ground in Kyrgyzstan. This article examines the positive and negative aspects of the modern educational environment focused on the systematic use of digital learning technologies. Modern technologies are developing at a great speed. The authors are sure that the process of transition of modern education and in particular the school curriculum to an electronic format is inevitable. This determines the relevance of the topic under consideration. The author determined that when the idea of digitalization comes to life, not only the education system will change, but also its meaning and purpose. A new one has already grown digital generation; new digital technologies have emerged, digital technology has been born economy, educational technologies have changed – digitalization has begun education. How not to confuse digitization and digitalization? What legislation what is the basis for digitalization of education supported by? What are the pros and cons of the digitalization of education? The prospects, pros and cons of digitalization of education are presented in this article. The article discusses the main advantages and disadvantages of digital education. It is concluded that the digitalization of education is a necessary and inevitable step that characterizes the modern social reality, so it is necessary to carefully study all the pros and cons in order to avoid serious problems in the future. Digitalization implies independent study of the material. It will be possible to evaluate all the pros and cons of such a system and its consequences decades later. When the time comes, the entire structure of education will change.

Year of release: 2020
Number of the journal: 3(79)

Criminal law protection of personal freedom in Kazakhstan: grounds and principles of criminalization of encroachments
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In this article, the author examines the grounds and principles of criminalization of encroachments against the personal freedom of a person and a citizen. The purpose of this study is to analyze the legal validity of criminalization of acts that infringe on personal freedom. The article emphasizes that the criminalization of socially dangerous acts taking place in society plays a leading role among the means of influencing crime. In the practice of developing criminal legislation, there are many examples when previously unpunished criminal acts were later recognized as a crime at the legislative level. The methodological basis of the research is based on traditional general scientific and special legal methods: system-structural, historical-legal and comparative-legal. The researcher notes that the need to criminalize crimes against personal freedom is primarily due to the following reasons: a high degree of public danger; negative dynamics of these acts; the existence of conditions for committing these crimes that cannot be eliminated without criminal liability; the need for a criminal law guarantee of protection of constitutional rights and legislative provisions; the existence of international legal obligations of the state to counteract the acts in question. Subsequently, the article makes a reasonable conclusion that in the Republic of Kazakhstan, in fact, there were and is currently objective grounds that prompted the legislator to criminalize attacks on personal freedom. The author refers to the principles of criminalization of acts against personal freedom: legal and criminological (the possibility of influencing socially dangerous acts through criminal law measures; the procedural feasibility of prosecution; the principle of proportionality of sanctions and economy of repression); socio-economic (the significant nature of the material and moral harm caused by the crime; the advantage of positive consequences over negative ones; the availability of material resources for the implementation of the criminal law ban; ); socio-psychological (sufficient level of public legal awareness and psychology; historical traditions). In the article, the author concludes that the Kazakh legislator really had every reason to criminalize acts against personal freedom. At the same time, it is emphasized that despite the relative regularity of criminal law acts that infringe on personal freedom, the legal regulation of criminal liability for them still requires further improvement.

Author: M.S. Akishev
Year of release: 2020
Number of the journal: 3(79)
Heading: Law

Personal data in the Republic of Kazakhstan: problems of ensuring confidentiality in the context of digitalization
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This article discusses the issues of ensuring the confidentiality of personal data in the context of the development of the information society. The purpose of the article is to study the problems of ensuring the confidentiality of personal data in the Republic of Kazakhstan in the conditions of digitalization of the economy and society. The methodological basis of this research is based on General scientific methods: philosophical, dialectical, synergetic, inductive, deductive, method of analysis and synthesis, formalization, analogy, materialistic and empirical methods that ensure the integrity and balance of research, as well as a formal legal method that allowed an adequate analysis of the content of the personal data protection system in foreign countries and Kazakhstan. The processes of globalization, information openness and digitalization have set a number of tasks aimed at solving the problems of ensuring information security while maintaining a balance of interests of the individual, society and the state. In this regard, the problems of ensuring the security of personal data turnover on the Internet, today, is relevant for science and law enforcement practice. The current legislation of the Republic of Kazakhstan on personal data does not pay enough attention to issues related to the processing of personal data in information systems. Improving the legislation of the Republic of Kazakhstan in the field of ensuring the security of personal data processing on the Internet is relevant in the framework of implementing the provisions of the Cybersecurity concept («Cyber shield of Kazakhstan»). However, national legislation does not provide specific guarantees against unauthorized collection of personal data. The current legislation of the Republic of Kazakhstan in this sphere of relations contains a number of legislative decisions, but there are legal errors that require timely adjustments, taking into account the borrowing of progressive experience of foreign countries. Special attention in this article is on the study of contemporary threats of violations of personal data, and provided ways to protect them. The authors conclude that, despite the fact that the law of the Republic of Kazakhstan «On personal data and their protection» sets requirements for the procedure for ensuring the confidentiality of personal data, at the same time they are general in nature and need further specification. In addition, there are a number of significant aspects that are directly related to ensuring the confidentiality of personal data, which have not yet received their proper legal regulation.

Year of release: 2020
Number of the journal: 3(79)
Heading: Law

Opportunities for the development of entrepreneurship through labor mobility
Annotation:

Main problem: The literature on regional entrepreneurship tends to neglect interregional human capital flows, and yet spatial mobility provides emerging entrepreneurs with knowledge and networks in different locations to exploit entrepreneurial opportunities. Purpose: The purpose of this study was to establish the relationship between mobility and entrepreneurship. Methods: Examined how multidisciplinary experience and non-local knowledge provide migrants with the desire for opportunity-based entrepreneurship. The connection between the regional environment and entrepreneurial motives based on opportunities for people with and without spatial mobility is shown. The analysis of data from a survey of labor force dynamics is presented, which compares the characteristics and driving forces of entrepreneurial motives of migrants and local residents. A survey has been conducted that indicates a higher prevalence of opportunity-based entrepreneurship among migrant entrepreneurs compared to their local counterparts. Official Kazakh statistics do not take into account the impact of internal migrants on the development of the economy and welfare of the region to which they moved. Results and their relevance: Based on the analysis and survey, it was found that the experience of spatial mobility significantly increases the likelihood of entering an opportunity-based business. The regional environment influences the entrepreneurial motives of migrants and non-migrants, but in different ways. Local entrepreneurs are more affected by the endogenous nature of the firm, while migrant entrepreneurs start businesses based on both local needs and external linkages with wider market areas. The regional environment influences the entrepreneurial motives of migrants and non-migrants, but the experience of spatial mobility significantly increases the likelihood of starting a business based on the opportunities of migrants.

Author: S.V. Bespalyy
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Unit economics in the youth entrepreneurship sector: principles, methods of implementation
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Basic problem: the Republic of Kazakhstan is a platform for implementing innovative projects in all spheres of the economy, providing the younger generation with resource centers, technological parks, agricultural equipment, industrial technologies and scientific and educational complexes. The main goal of such actions is to activate scientific research, increase the technological potential of the industrial sectors of the national economy, and stimulate the development of innovative activities in the field of research and development. The problems of developing an entrepreneurial culture are a cornerstone issue that combines a combination of motivational principles for generating and promoting ideas, activating youth entrepreneurship as the flagship of the future economy, and a complex epidemiological situation in the world that hinders not only the development of entrepreneurship, but also the course of all socio-economic processes in society. Purpose: The purpose of this study is to identify the problems of youth entrepreneurship and find ways to solve them in accordance with the principles and methods of implementation, including the unit economics. Methods: the research Area focuses on economic modeling techniques that are successfully used in international practice to determine the profitability of business models, taking into account the effect of the production of a unit of goods / services or a single client / customer. The implementation of this approach is facilitated by the use of traditional methods of scientific research, such as analysis, comparison, and a graphical method for visualizing the results obtained; quantification method and parametric method as an evaluation tool that allows formalizing the procedure for evaluating the performance of unit economics models. Results and their significance: when considering business models in relation to youth entrepreneurship, attention is paid to the skills and competencies that students who study the disciplines of the entrepreneurial block in higher education receive. The proposed methods of unit economics are actively used in the development and promotion of startups, as an integral part of business plans. It is concluded that youth business has started to play a crucial role in solving socio-economic problems, such as creating new jobs and reducing the unemployment rate, and training qualified personnel. The set of proposed measures provides additional opportunities and increases the influence of youth entrepreneurship, which becomes the basis for unlocking its potential.

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Development of entrepreneurial activity in Pavlodar region: analysis of the state and problems
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Main problem: Small and medium-sized businesses, as an important component of modern production, largely contributes to maintaining a competitive tone in the economy, creates a natural social support for a social structure organized on the principles of the market, and also forms a new social stratum of entrepreneurs. Since the establishment of independent Kazakhstan, the sphere of entrepreneurship has always been in the center of attention of the state, and the Strategy "Kazakhstan - 2050": the new political course of the established state, comprehensive support of entrepreneurship as the leading force of the national economy has been identified among its priority tasks. At the present stage of development, the system of state support for small and medium- sized businesses in the Republic of Kazakhstan includes a number of institutions and state programs designed to provide comprehensive support to this sector of the economy. Despite the measures taken by the state to support small and medium-sized enterprises (SMEs), the development of this area in the regions and the Republic of Kazakhstan, in general, faces a number of serious problems, including those of a systemic nature, which involves researching the state, identifying problems and determining prospects for the development of small and medium- sized businesses. Purpose: to study the state, trends and prospects of development of SMEs in Pavlodar region, to identify and describe the problems of organizing the activities of entrepreneurs in the region. Methods: the state of entrepreneurial activity in the region is analyzed in the context of the main socially significant indicators of its development, the main trends and patterns of development of the SME sphere are identified and the reasons that form them are substantiated. As one of the tools for identifying and substantiating the reasons hindering the development of entrepreneurial activity, the study conducted a survey of entrepreneurs to identify the problems of SMEs in the region. Results and their significance: Based on the results of the study, a range of priority problems of SMEs in the region was determined, an assessment of their correlation with similar problems of the SME sector of the Republic of Kazakhstan was given, and a range of basic expectations of entrepreneurs in the context of government measures to support their development was outlined.

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Morphofunctional characteristic of endocrine part of pancreas under affecting of γ-HCH
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In the last decades of the twentieth century, in the national economy of many countries, organochlorine pesticides were most widely used, characterized by stability in the external environment, the ability to cumulate in various tissues of organisms. Lindane (the gamma isomer of hexachlorocyclohexane) is listed as a restricted persistent organic pollutant and is an ecotoxic substance with severe and chronic effects on the human body. The study of the effect of lindane on carbohydrate metabolism at the present stage is still insufficient. This fact led to the study of the effect of γ-HCH on the insulinogenic function of the pancreas in in vivo and in vitro experiments. In experiments in vivo, the animals of the experimental groups were once orally administered γ-HCH at a dose equal to 1/5 DL50. Isolated pancreatic islets, precipitated in vitro and fixed on mica plates, were exposed to γ-HCH in amounts equivalent to 1/5 to 1/4 DL50. Paraffin sections of pancreatic tissue from experimental and control animals were stained with aldehyde fuchsin according to Gomori, and tissue preparations were also examined by a highly specific method for detecting insulin in β-cells using diethylpseudoisocyanin staining, followed by examination of the preparations in the ultraviolet light of a luminescent microscope.The same methods were used to study preparations of isolated pancreatic islet tissue on the 4th day of cultivation. The influence of orally administered γ-HCH on the level of immunoreactive insulin in the blood of experimental animals was also studied. The insulin level was determined by the enzymatic-immunological method. The concentration of IRI was established before the start of the experiment and 4-4.5 hours after acute inoculation. Results and their significance. In the study of stained preparations of the pancreas of experimental animals, numerous islets of ordinary sizes were revealed, the cytoplasm of which was filled with aldehyde-fuccin granularity in quantities indistinguishable from those observed by microscopy of preparations of control animals. The value of the fluorescence coefficient in the histofluorimetric study of the control and experimental preparations did not differ significantly. However, the content of IRI in the blood serum showed a distinct decrease in the first hours after priming. In experiments in vitro, when studying the effect of γ-HCH on cultured tissue, introduced into the nutrient medium on the second day, in the field of view of the microscope, single, small pancreatic islets were revealed. Their number on a constant area of the plates was significantly lower than the value of the same indicator in the study of control preparations. Thus it has been shown that γ-HCH does not affect the histostructure of the endocrine pancreas, but causes a significant decrease in IRI in the blood serum, as well as a change in the histochemical characteristics of cultured β-cells.

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Economic interests of the Republic of Kazakhstan as a state-legal institution: the concept and problems of implementation
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Main problem: in the history of mankind there are many examples when the question of national interests remains unresolved. The category of "national interest" has firmly entered the modern political and scientific spheres of all countries of the world. Regardless of the level and nature of development, any country has certain national interests on which it should focus. Undoubtedly, these are economic interests. Future populations, whose state and national goals are not clearly defined, may be unplanned and fragmented. Consequently, it may be violently imposed on a foreign socio-political structure. Historical experience shows that the staging of specific problems can have a negative impact on the application and implementation of the necessary measures to prevent possible mistakes, to strengthen the security of the country. In order to make this article complete and exhaustive, it is necessary to pay attention to the concept of "concept", which reflects the active attitude of people to the surrounding world as the most important category. Purpose: The purpose of the study is to analyze the concept of economic security as a state-legal institution in the Republic of Kazakhstan. Methods: The following methods are used in the article: comparative-legal, system-structural, as well as the method of systematic analysis of needs. Results and their significance: Necessity, personal interests are one of the key links in the study of the essence of the social state. After all, the rule of law in its norms must express the social interests of man in life. These categories are intended to identify the indirect causes of social actions that lead to changes and additions in various spheres of public life. Every country has its own attractions. Interests are different. And the social group, and the team, and the individual combine their actions with their interests. Man interacts with it through its goal, which determines the interests of the environment. Therefore, at the level of common consciousness, a great value of interest is determined by individual actions and actions of people, as well as by mass historical events and phenomena. By looking at this issue in detail and analyzing its basic principles, we define the concept of economic interest. In order to ensure the economic security of Kazakhstan, it is necessary to rely on its own scientific and technological development, human and natural resources, that is, to decide on management in favor of domestic producers and ensure capital investment in priority sectors of the economy.

Author: Zh.B. Amanbai
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Heading: Law

The main directions of economic development of the region through the prism of the impact of the coronavirus pandemic
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The COVID-19 coronavirus pandemic has brought about a new economic reality, to which every economic entity must adapt, regardless of the scale: within a region, a country, or the whole world. The article examines the regional economic mechanism in the context of the pandemic in the context of the interaction of the market mechanism of self-development and the control influence of the regional authorities. The destabilization of the economic situation in the regions as a result of the pandemic and related restrictions poses the problem of revising the main directions of regional policy To achieve the set goals and objectives, the general methods of empirical and theoretical research were used: analysis, synthesis, induction, deduction, generalization, description. Three spheres play a key role in the economy of Pavlodar region: industry, trade and transport. Just how to remain positive dynamics in terms of industrial production and maintained the services will depend on the development of the region, the main indicators which are discussed in this article through the prism of the events in the context of the pandemic. The necessary health measures taken in response to the pandemic have led to a severe reduction in mobility and are accompanied by high economic costs. The quarantine measures have had a direct impact on businesses, especially microbusinesses. To support this sector, tax incentives were provided, lending was expanded, and measures were taken to further facilitate the business environment. The article reflects only a small list of issues that required changes in the economic mechanism in the context of the pandemic and the introduction of restrictive measures, as well as the strengthening of the influence of external control on the economy. At the same time, the state as whole and individual regions, taking into account their potential and the actual situation in the economy, need to find an optimal balance between the prohibitions and restrictions imposed to ensure the safety of human health and the preservation of the economy in a functional mode, work and income of employees. This problem of finding a balance between prohibitive and permissive measures requires further analysis. At the same time, the state needs to develop and apply tools of a systematic nature, focused on the long term.

Author: Z.A. Arynova
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Evaluation of regional competitiveness in economic conditions of Kazakhstan
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Main problem: Issues of evaluating regional competitiveness, search for competitive territories’ advantages, especially by improving human resources’ quality, remain insufficiently studied. In this regard, in article it is presented existing models for evaluating regional competitiveness in Kazakhstan economy. In addition, in article authors carried out regional classification according to analysis of main socio-economic indicators of Kazakhstan regions, originating in Concept of regional policy. Authors calculated main indicators of Kazakhstan regions’ competitiveness with aim of determining level of region’s competitiveness in comparative perspective. Purpose: Purpose of the research is comparative analysis and evaluation of the competitiveness of Kazakhstan’s regions in modern conditions. Methods: The article uses rating model for evaluating competitiveness of Kazakhstan’s regions based on indices, developed by Agency for research on investment profitability, operating at National chamber of Entrepreneurs of Kazakhstan (rating of competitiveness of Kazakhstan’s regions). Results and their value: Value of the paper considered in that classification of regions is carried out according to analysis of main socio-economic indicators of Kazakhstan regions, which originates in Concept of regional policy. The authors also calculated main indicators of competitiveness index of Kazakhstan regions according to National chamber of Entrepreneurs of Kazakhstan in order to determine the specifics of regions and identify directions for developing regional strategies. Based on results of the study, analysis was carried out that allowed to reveal strengths and weaknesses of regions of Kazakhstan. It is emphasized that a high level of regional competitiveness cannot be achieved without development of human resources and their rational use. In general, directions of regional policy are determined by chosen development scenario. The approach proposed by authors to methodology for evaluating regional competitiveness has a number of advantages - it reflects the specifics of regions, allows seeing the nearest competitors and determining directions of the region’s development strategy.

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

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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

Grain market of the Republic of Kazakhstan: assessment of the state, identification of problems and development trends
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The article reveals the dynamics of grain production in the Republic of Kazakhstan, grain exports by countries. The author analyzes the grain market (sown area, yield, gross harvest). Kazakhstan has a significant potential for grain exports. Grain exports are important for the country's economy. The country is one of the six largest grain exporters in the world. This is due to the high milling properties of Kazakh grain, the quality indicators of Kazakh flour are highly valued in many countries of the world, which allows Kazakh wheat to be competitive in the world market and provide markets in various countries of the world. The main export destinations are Uzbekistan, Afghanistan and Tajikistan. The article analyzes the main trends in the development of the grain market and gives an assessment of the state.

Author: O.I. Zhaltyrova
Year of release: 2019
Number of the journal: 2(74)

Perspective directions of sustainable development of rural territories of Aksu district
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This article discusses the shortcomings in the management system that hinder the sustainable development of rural areas. The main problems of rural development are identified. The directions of development of the Aksu district are determined on the basis of ensuring sustainable growth of the district's economy, as well as diversification, modernization of economic sectors and creating conditions for the production of competitive products. Promising directions of social and economic development of the Aksu district, which will allow the most dynamic development in the current conditions, are proposed.

Year of release: 2019
Number of the journal: 3(75)

Ethnolinguistic significance of comparing human character with nature in Kazakh and English
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Main problem: It is well known that the development of language in society, the development of speech, the formation of personality largely depends on the interaction of people. Therefore, they develop depending on the specifics of each nation and are one of the values that people have accumulated over the centuries. Comparison of human behavior with nature in English and Kazakh languages describes the spiritual life of each nation. It defines the national feelings, national behavior, national customs and traditions. Purpose: Comparative analysis of the values of the Kazakh and English peoples occupies a special place in the culture and language, the essence and content of which are indelible. This is a fount of cultural and historical life of the people, the spiritual value of the nation, such qualities as prudence and kindness. Methods: This article describes the ethnolinguistic foundations for comparing human character and nature in English and Kazakh. In cultural linguistics and cognitive linguistics, the concept of behavior is studied as an image of the world formed in the consciousness of an ethnic group. Based on the definition of the concept of behavior, the authors describe the manifestations of behavior in the national consciousness, the system of national thinking, beliefs, attitudes. It is noted that the formation of the behavior of unrelated Kazakhs and Englishmen depends on their geographic environment, nomadic lifestyle and behavior. Results and their significance: The phraseological units of the two languages used in this study clearly to show the characteristics of each nation. It is shown that forecasting natural phenomena for both peoples is closely related to their life, economy, occupation and plays an important role in people's lives.

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Heading: Humanities

Industry 4.0: Challenges and Opportunities for the Labor Market
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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

Author: S.V. Bespalyy
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Factors of economic space and business network in improving the economic security of business
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In the conditions of modern economy, factors that affect the security of the business, but relate to external resources in relation to the company or opportunities, become significant. These resources and opportunities in economics have traditionally been identified with macro-economic (economic growth, inflation, exchange rates, government support) and institutional parameters (regulatory framework, transaction costs). The influence of the quality of economic space on economic security of business through the evaluation of opportunities that are tied to the specifics of the economic space is the least researched, including in our country. In this case, according to the latest research in the field of economic geography, economic space acts as a structure-forming platform that can form local markets, with intensive interaction of business agents. The purpose of this study is ensuring of economic security by building business networks in a single economic space. The research area focuses on indicators that characterize economic space, which are successfully used in international practice to determine the quality of economic space. The realization of this approach requires the use of traditional methods of scientific research, such as analysis, comparison, graphical method for visualizing obtained results, which allows determining the agglomeration zone and the space of business networks in it. When considering economic space in relation to building a business network in improving business security, main focus is on the quality of economic space that the region has. The proposed methods of evaluating the quality of economic space are actively used to determine the possibility of building business networks in this space. The authors conclude that business networks play a crucial role in improving the economic security of business in a particular economic space. The set of proposed measures provides additional opportunities and increases the influence of economic space on business security and creates the zone of maximum external security

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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.
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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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Development and research of means and methods for improving the efficiency of heat stations in the Republic of Kazakhstan
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The main problem: This article is devoted to the key problems of the fuel and energy complex of the Republic of Kazakhstan: 1) lack of production capacity to meet the growing demand for energy and fuel from the economy and the population. Increased demand for electricity and heat, which will require the commissioning of new generating capacities.There is already a shortage in the fuel markets. Modernization and bringing the existing oil refineries (hereinafter referred to as refineries) to full capacity will not allow providing the domestic market until 2030; 2) the export orientation of raw materials, the dependence of the economy on the export of energy resources. In order to attract technology and investment in the oil and gas and nuclear industries, agreements on the extraction of energy resources were concluded with international export companies. In the medium term, Kazakhstan may face a shortage of oil for domestic refineries, if measures are not taken to stimulate its refining within the country. The uranium mined is fully exported; 3) high energy intensity of the economy, low level of energy efficiency. There is a high potential for increasing the efficiency of energy use both in the electric power industry and fuel production, and at the level of final consumption – in industry and housing and communal services; 4) decrease in the replenishment and quality of the resource base in the oil and gas, coal and nuclear industries; 5) low environmental friendliness of technologies used in the fuel and energy complex. Purpose: The purpose of the article is to reveal the problem in the field of ensuring the fulfillment of international obligations between different countries and their own energy sufficiency by gradually changing the structure of energy production. Methods: Studying the experience of increasing the efficiency of the use of energy resources and energy saving as a priority of the state policy of the country. Analysis of production capacity with a constantly forecasted shortage of primary energy resources and insufficient growth of capacity for the production of electricity and heat. Consideration of the possibility of compensating for the shortage by saving energy resources, increasing tariffs for energy carriers, as a stimulating factor for their effective use. Results and their significance: The results of this article will reflect the problems of energy, as the most important driving force of global economic progress. The well-being of the people depends on the state of the country's energy sector, therefore there is an urgent need to solve the emerging problems. The global energy problem is, first of all, the issue of stable and efficient supply of fuel and energy to mankind. Today, the energy sector of Kazakhstan is focused on fuel resources, since the country is provided with hydrocarbons and other energy resources. About 72 % of electricity in Kazakhstan is generated from coal, 12,3 % from hydro resources, 10,6 % from gas and 4,9 % from oil. Thus, the four main types of power plants generate 99,8 % of electricity, while alternative sources account for less than 0,2 %.

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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)

Some aspects of justification of acceptable risk levels in oil refineries
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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.

Author: Kh.B. Gulieva
Year of release: 2021
Number of the journal: 4(84)

Key factors for ensuring sustainable development of rural regions of Kazakhstan
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Main problem: Currently, there are various socio-economic and environmental problems in the development of rural regions, among the key ones: access to basic services, lack of transport connectivity, inadequate social, housing infrastructure, and others. Achieving sustainable development of the territory is one of the important priorities, which is of great importance for any state. Sustainable development is understood as harmonious development from the perspective of the economy, social sphere and ecology. At the same time, the sustainable development of socio-economic and natural systems is not possible if many factors and conditions are not taken into account that can directly affect the current state and long-term sustainability of their functioning and interference is not created on these processes within the framework of the implementation of various policies by the state. Purpose: In this regard, the purpose of this study is to identify and study the key factors that determine and contribute to the balanced development of rural regions of the country in the context of sustainable development goals and objectives. Methods: Empirical methods of economic cognition, methods of induction and deduction, synthesis, as well as logical methods were used in the framework of scientific research. Results and their significance: When classifying significant factors that influence the formation of sustainable rural development, it is necessary to take into account an essential feature of sustainable development – a harmonious combination of economic, social and environmental components of social development. Taking into account the logic of this study, based on the variety of factors contributing to the sustainable development of rural a reas, their systematization has been carried out.

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

The role of the tax passport in assessing the tax potential of the region
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The tax system, as an integral area of the economic direction of state policy, urgently requires such construction and development that will be directly related to those main vectors of the state policy of socio-economic development, which will help ensure a sufficient amount of tax revenues to the budgets of different levels. In many countries around the world, the COVID-19 pandemic has led to a significant deterioration in the state of public finances. Containment measures, increased government spending, and reduced tax revenues have led to an increase in the budget deficit and public debt, which as a percentage of GDP has reached its highest level in several decades. Restoring public finances is a priority for all countries for many years to come. At present, in the Republic of Kazakhstan, it became necessary to develop a single document, the basis of which should be a system of indicators that determine the trends in the development of the macroeconomic situation in the region, as well as the influence of sectoral and regional factors of the current structure of financial flows on the state of the tax base and the prospects for its development. Purpose of the article is a substantiation of the role of the tax passport in assessing the tax potential of the region in modern conditions. The tax passport of the region should be considered as a document that allows assessing the existing tax base of the region, the level of the tax burden in the context of certain types of taxes in dynamics, by industry, as well as developing a forecast for the receipt of taxes and fees for the future, both under the current legislation and taking into account its possible change. When writing the article, the dialectical method of cognition, the methods of scientific generalization and classification, the method of systemic and comparative analysis were used. The introduction of tax passports will mean the beginning of a qualitatively new system of tax collection, corresponding to market conditions and the scale of the revival of the economy, that will contribute to a change in the tasks of the tax service (there is a need to predict the volume of tax revenues in the medium term, develop new concepts in the field of taxation that contribute to the development of business without prejudice social programs, substantiation of tax programs to ensure protectionist policy in the field of foreign economic activity).

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

The main directions of competitive and sustainable development of Pavlodar region
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Main problem: The key task of the development of the regions of the Republic of Kazakhstan is to ensure their sustainable socio-economic development by increasing its competitiveness and innovation activity. To develop a successful strategy, as well as for its subsequent successful implementation, it is necessary to have a clear vision and idea of what the region will be like in the near future. This vision should be clearly formulated and understood by all interested parties in order to properly coordinate efforts in achieving the set goals. In turn, based on the vision, various initiatives and activities are being formed, the implementation of which is aimed at implementing the main directions of sustainable development of the region. Purpose: to consider the main directions of the implementation of the strategy of competitive, sustainable and safe development of the region. Methods: The theoretical and methodological basis was the concepts, hypotheses and theories presented in the works of domestic and foreign researchers. The methodology is based on a systematic approach, within which methods of comparative, factorial, subject-object; structural-functional, statistical analysis and extrapolation have been applied. Results and their significance: In order to ensure the sustainable development of the Pavlodar region in the future, there is a need to form the basis for the creation of new sectors, as well as to consider opportunities to diversify the regional economy. Currently, there is a structural change in jobs, which leads to an increased role of professional services industries in the field of information technology, engineering. It should be noted that the level of development of small, medium-sized businesses and entrepreneurship in the region is at a low level, due to the predominance of resource sectors in the economy. These sectors, due to the peculiarities of the technological process, do not form a system of suppliers around themselves. However, in order to ensure the progressive development of the industrial complex in the region, it is important to create conditions for the development of SMEs in the region and, accordingly, a system of suppliers around leading manufacturing enterprises. The high competitiveness of the Pavlodar region in the future until 2030 will be ensured through the development of priority clusters, as well as through the emergence of new industrial sectors of the economy. Thus, the priority clusters of «today» include: metallurgical cluster, including the production of end products; cluster of railway engineering; agro-food cluster.

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

Evaluation of regions’ competitiveness as the main parameter of economic development
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Main problem: In modern science, there are a large number of techniques focused on the assessment of competitiveness through the analysis of certain resources in the region. However, accounting of human resources in such assessments is not used as a prior factor in identifying regional competitive advantages. Competitive advantages affect not only the efficiency of individual sectors of the economy but also the overall social and economic development of the country. Evaluation of the competitiveness of the region should include one of the main parameters of the human resource and economic development level. Therefore, the forecast for the competitiveness of the region should take into account the pace of human resources development. Purpose of the research is evaluation of regions’ competitiveness as the main parameter of economic development in current conditions. Methods: The methods used in Kazakhstan for assessing the competitiveness of a region considers only the assessment of human resources in its structure but do not take into account the level of their development over time, as well as the multi-factorial nature of their components. Results and their value: The work explains and analyzes rating model for assessing of the competitiveness of the regions of Kazakhstan (the National Chamber of Entrepreneurs of the Republic of Kazakhstan). The authors proposed a methodology for ranking the regions of Kazakhstan based on an assessment of the development of their human resources that affect the competitiveness of the region. It includes an analysis of demographic, labor and social and economic indicators reflecting the state of human resources.

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Problems and prospects for the development of the banking system of the Republic of Kazakhstan
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The banking system is one of the most important components of the economy of any state, ensuring the functioning of the economy. The researchers study the functioning of individual banks and the banking system as a whole, because it is the banking system being an intermediary in the market system of relationships that allows financing of all spheres and branches of the national economy and the organization of their interaction. In modern conditions of aggravation of the economic crisis, pandemic, the role and importance of second-tier banks is changing. Banks, being one of the most dynamic and «flexible» spheres of economic activity, not only organize the functioning of economic entities, but also face a number of «newly created» problems that were not discussed until recently: cybercrime, data leakage, various modified fraudulent schemes and much more. An important distinguishing feature of the banking system is its dynamism, the ability to quickly respond to changes in the economy, the challenges of globalization. The domestic banking system copes quite well with the challenges of globalization, which is highlighted in this study. The purpose of the article is to consider the changes taking place in the banking system of Kazakhstan in modern conditions. When writing the article, methods of comparison, analysis, synthesis, aggregation, etc. were used. The result is the identification of the main problems related to the current state of the banking system, as well as their impact on the future configuration, improvement of the banking system, can be useful to bank employees dealing with the management of the banking system.

Author: A.T. Kaidarova
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Institutional conditions for anti-crisis management at processing enterprises
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Today, the basis of a successful economy is the full development of all its sectors, the priority of which is the real sector. At the same time, historically, the trends in the development of the real sector of the economy imply the inevitable cyclical nature of the processes taking place in it, affecting, first of all, the activities of its economic entities. Crisis phenomena periodically bring industrial enterprises out of equilibrium. The scale of these phenomena can reach such dimensions that their elimination is not amenable to management decisions, since the effectiveness of the latter can be achieved only at the early stages of crisis phenomena. In modern realities, an effective anti-crisis management system at manufacturing enterprises is an important component of solving strategic problems. Acceleration of the processes of rehabilitation of the post-crisis state of the enterprise requires the development of methods of the most effective levers of anti-crisis management at manufacturing enterprises. In this regard, it is important to determine the key principles and approaches to the formation of anti-crisis management mechanisms. In the scientific environment, when studying anti-crisis management, the institutional component is rarely considered, although recently it has been coming to the fore in terms of the impact on the development of the enterprise. The purpose of the article is to consider the concepts of "institutionalism", "institutional environment" in the framework of crisis management of enterprises, to reveal the organizational and economic mechanism of crisis management of manufacturing enterprises. When writing the article, a systematic approach was used using such general scientific methods as analysis and synthesis, a combination of historical and logical, the method of system analysis The result is the identification of the main problems related to the anti-crisis management of the enterprise, taking into account the institutional component, as well as the offer of tools to prevent crisis situations or reduce the negative consequences of an existing crisis

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Analysis of the problems of the procedure for issuing an Industrial Certificate in the Republic of Kazakhstan and ways to solve them
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Main problem: It is very important for each company to obtain an industrial certificate, which makes it possible to get into the Register of Domestic Manufacturers, as they expect to receive large orders. With the receipt of an industrial certificate, their prospects for participation in various tenders and purchases will significantly increase, where they can show their abilities, compete with domestic producers, and also have an advantage over importers. Since July 1, 2019, the industrial certificate has become mandatory for participation in public procurement. Corresponding changes to the rules for public procurement were made by the Ministry of Finance of the Republic of Kazakhstan. Taking into account the experience of the «Rules for determining the country of origin of goods, issuing a certificate of origin of goods and canceling its validity», approved by Order of the Acting Minister for Investment and Development of the Republic of Kazakhstan dated February 24, 2015. No. 155», it becomes clear that the document does not take into account a number of «narrow» specifics of individual industries. Purpose: development of amendments and additions to the «Rules for the formation and maintenance of the register of domestic producers of goods, works and services, as well as the issuance of an Industrial Certificate» for the subsequent possibility of obtaining an Industrial Certificate by a chemical industry enterprise for the production of mineral fertilizers. Methods: study and analysis of literary sources, statistics and modeling of the procedure for issuing an Industrial Certificate. Results and their significance: the problems of application were studied, ways to solve these problems were found, and amendments and additions to the “Rules for the formation and maintenance of the register of domestic producers of goods, works and services, as well as the issuance of an industrial certificate” were developed. At the moment, the Rules need to be carefully finalized. It is necessary to consider this issue together with authorized state bodies, associations and business representatives, since obtaining an Industrial Certificate will directly affect participation in public procurement, and, accordingly, the economy of the Republic of Kazakhstan.

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Assessment of regional competitiveness factors at national and international levels
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In modern science, there are a large number of techniques focused on the assessment of competitiveness through the analysis of certain resources in the region. However, accounting of human resources in such assessments is not used as a prior factor in identifying regional competitive advantages. Competitive advantages affect not only the efficiency of individual sectors of the economy but also the overall social and economic development of the country. Evaluation of the competitiveness of the region should include one of the main parameters of the human resource and economic development level. Therefore, the forecast for the competitiveness of the region should take into account the pace of human resources development. The purpose of the research is evaluation of regions’ competitiveness as the main parameter of economic development in current conditions. The methods used in Kazakhstan for assessing the competitiveness of a region considers only the assessment of human resources in its structure but do not take into account the level of their development over time, as well as the multi-factorial nature of their components. The work explains and analyzes rating model for assessing of the competitiveness of the regions of Kazakhstan (the National Chamber of Entrepreneurs of the Republic of Kazakhstan). The authors propose a methodology for ranking the regions of Kazakhstan based on an assessment of the development of their human resources that affect the competitiveness of the region. It includes an analysis of demographic, labor and social and economic indicators reflecting the state of human resources.

Year of release: 2022
Number of the journal: 4(88)

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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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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Analysis of mechanisms of regulation of innovation activity in the system of global competitiveness
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Main problem: rapidly changing trends in development of economies of countries require a rational approach to state regulation of innovative activity and investments directed to organization of real sector of the economy. At the same time, for analysis of modern state policy in the system of innovative development, it is necessary to assess the effectiveness of state regulation mechanisms of innovative activity in the economy of the Republic of Kazakhstan. Purpose: to assess mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system. Methods: synthesis, content analysis, accommodation, monographic method, factor analysis, economic and statistical research method. Results and their significance: the assessment of the mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system allowed to fully assessing effectiveness of mechanisms of state regulation of innovative activity in the economy. Examining the sub-indices of international rating of the World Economic Forum for 2021-2022 in relation to 2017-2018, the authors came to conclusion that in Kazakhstan today there is the decrease in all the sub-indices of rating and their factors (“basic requirements” and “business complexity”), with exception of “innovation” sub-index. This sub-index was significantly reduced due to a sharp deterioration in macroeconomic environment, which is directly related, according to the authors, to significant losses in oil export revenues. This, in turn, affected the deterioration of the state budget indicators. The article pays special attention to place and role of state regulation of innovative activity in the socio-economic policy of the country. Organizational and methodological problems in development and implementation of innovative policy in the Republic of Kazakhstan are researched in detail, which makes it necessary to solve them in order to achieve the effectiveness of innovative policy at the regional and national levels.

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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)

Transformation of the planning system as a management function in the digital economy
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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.

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Digitalization of accounting and its impact on the activities of small and medium-sized businesses
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Main problem: For several years, the state has been trying to reduce bureaucratic processes with entrepreneurs, make accounting transparent, reliable and with less labor costs. At the moment, without digitalization in accounting, it is impossible to predict the further development of trade and economic relations in general, since it significantly affects the sale, movement and shipment of goods. The gradual transition of the economy of the Republic of Kazakhstan to the path of digitalization can be considered the most important condition for the development of both the country’s economy and the Eurasian Economic Union. Digital inspection is the process of monitoring goods using digital systems, which helps reduce the risk of human error. In the context of digitalization, work with documentation should be structured in such a way that access to them is ensured throughout the entire limitation period, thereby facilitating the taxpayer in making the right economic decisions. The purpose of this article is to consider the gradual integration of digitalization into the field of accounting for both small and medium-sized businesses, and also to consider its impact on the business processes of organizations. The main objective of the article is to consider the introduction of digitalization into business processes and possible problems during its integration, as well as to identify ways to eliminate them without losses for both the state and small and medium-sized businesses. Methods: In the course of writing this article, a dialectical approach was mainly used, which made it possible to examine in detail the process of reflecting and controlling document flow when moving goods in the context of digitalization. Approaching the issue theoretically and summarizing practical experience, it was possible to identify the positive and negative aspects of accounting and control of the movement of goods on the territory of the Republic of Kazakhstan and beyond its borders in the conditions of rapidly developing digitalization. Results and their significance: This article reflects the main directions of modernization of accounting and operational accounting in Kazakhstan in the context of the progressive digitalization of the economy. The necessity of creating an information environment for managing economic processes and optimizing the operational activities of an enterprise is substantiated, and the positive and negative aspects of the integration of various information systems and modules for maintaining accounting and operational records at an enterprise are considered

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Expansion of Communication Contact Between the State, Business and Society in the Republic of Kazakhstan
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Main problem: digital transformation of Kazakhstan’s society leads to emergence of new communication business models, including the so-called proactive data-based service, which implies expansion of communication contact between the state, business and society. Digital transformation of economic sectors and the service sector has objectively caused discussion of issues related to various aspects of its implementation. These include digitalization of society spheres within framework of public administration [1], problems of interaction between business and government [2], mechanisms of interaction between subjects in the private-public partnership model of government and business [3], description of communication models of business types, government and public sector [4], history of emergence of electronic trade, its forms and types of goods delivery to a consumer [5], organizational and managerial relations and processes arising in enterprises, working in field of online marketing and e-commerce [6]. In Kazakhstan, digitalization of spheres and the economy sectors is one of strategic priorities of its development. Use of information and communication technologies in the service sector creates additional impulses to its dynamics, therefore, has impact on improving population’s life quality. In this regard, it is necessary to identify trends and patterns of communication interaction between the state, business and society, to consider and clarify their content. The purpose: the research of state and trends in the development of Kazakhstan service sector under the influence of digital solutions and expansion of communicative contact between the state, business and society. Methods: the performed analysis in the research is based on the materials of the statistical reviews and their analysis using the methods of grouping, generalization, logical analysis, system description and interpretation. Results and their value: a range of the key problems of communication interaction between the state, business and society is investigated and determined. Recommendations are proposed to accelerate the development of e-commerce in Kazakhstan as a tool for communication interaction between business and society and improving population’s life quality.

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Evaluation of Mechanisms’ Effectiveness of State Regulation of Innovative Activity
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Main problem: Rapidly changing trends in development of economies of countries require a rational approach to state regulation of innovative activity and investments directed to organization of real sector of the economy. At the same time, for analysis of modern state policy in the system of innovative development, it is necessary to assess the effectiveness of state regulation mechanisms of innovative activity in the economy of the Republic of Kazakhstan. Purpose: to assess mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system. Methods: synthesis, content analysis, accommodation, monographic method, factor analysis, economic and statistical research method. Results and their significance: The assessment of the mechanisms of state regulation of innovative activity in the Republic of Kazakhstan in the global competitiveness system allowed to fully assess effectiveness of mechanisms of state regulation of innovative activity in the economy. Examining the sub-indices of international rating of the World Economic Forum for 2021-2022 in relation to 2017-2018, the authors came to conclusion that in Kazakhstan today there is the decrease in all the sub-indices of rating and their factors (“basic requirements” and “business complexity”), with exception of “innovation” sub-index. This sub-index was significantly reduced due to a sharp deterioration in macroeconomic environment, which is directly related, according to the authors, to significant losses in oil export revenues. This, in turn, affected the deterioration of the state budget indicators. The article pays special attention to place and role of state regulation of innovative activity in the socio-economic policy of the country. Organizational and methodological problems in development and implementation of innovative policy in the Republic of Kazakhstan are researched in detail, which makes it necessary to solve them in order to achieve the effectiveness of innovative policy at the regional and national levels.

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

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)