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Search results: tax potential

Number of results: 61


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)

Main priorities and prospects of economic development of Pavlodar
Annotation:

In the article the results of an analytical assessment of economic capacity of Pavlodar city are considered. Determination of internal reserves of socio-economic development of the region currently becomes an important task solution of which requires development of new approaches to definition of essence, structures, methods of an assessment of social and economic potential. The size of social and economic capacity of the region characterizes a level of development of productive forces, defines competitiveness and extent of capitalization of the enterprises.

Year of release: 2014
Number of the journal: 1(53)

Grid-systems and their potential for use
Annotation:

This article contains synopsis of some aspects of the consteructionand operation of grid-systems, in order to give an idea of this technology. It also contains the list of existing projects, to demonstrate this technology potential

Year of release: 2014
Number of the journal: 1(53)

Economic development of the Pavlodar area. Specific and tendencies
Annotation:

The methodological approach based on comparison of these statistical regions of Republic of Kazakhstan is considered in this article. The comparative analysis of basic indexes of socio-economic development of the Pavlodar area is Given.

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Educational potential formation of future primary school teachers at pedagogical higher education institution
Annotation:

The main condition for purposeful forming of students educational potential of speciality 5В010200 «Pedagogics and primary education methodology» is introduction of the special course «Development of educational potential of primary school teacher» into the curriculum. The conducted work is briefly described in the article on the level determination of educational potential components formation for future primary school and method of its forming.

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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)

Reforming the tax policy on social inclusion
Annotation:

The article is devoted to existing issues in the field of taxation, which contribute to the trends of social exclusion in the society. The indicators that characterize social inclusion have been summarized. It is proved that using a particular tax policy social and economic processes can be adjusted, such as production level, employment, investment, science and technology, structural changes, prices, foreign economic relations, social standard of living, the level of certain products consumption. Under the conditions of various forms of ownership establishment in the formation of human capital, an important role is played by employers that provide aspects of social inclusion or prevent social exclusion.

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

Waste-heat recovery of turbine condenser water Method
Annotation:

One of the directions of energy saving is the application of heat pumps by means of which it is possible to use low-potential, usually waste heat. The question of the possibility of using heat pumps in thermal power plants is considered in the present article. Also a diagram of possible use in thermal power stations of low-grade waste heat with heat pump installation is presented in the article.

Author: А.P. Plevako
Year of release: 2015
Number of the journal: 2(58)

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)

Economic aspects of development of small and medium business in the Republic of Kazakhstan
Annotation:

In this article, the issues of development of small and medium business in the Republic of Kazakhstan are considered. The main programs of support of small and medium business and direction strengthening of enterpreneurial potential are highlighted. Statistical data on the Pavlodar area over are represented. The results of public opinion polls of the Pavlodar region on implementation of the program of "Business Road Map2020" are presented.

Author: A. Abdygaliyeva
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
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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 review of national legal instruments dealing with chemicals management issues
Annotation:

This article considers chemical safety as a system of measures aimed at protecting vital human interests against adverse chemical effect from threats of processing, storing and destroying hazardous chemicals. Chemical safety is ensured by a complex of legal, organizational, financial, material and informational measures intended for prevention and elimination of real and potential security risk, mitigation of their consequences.

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

Peculiarities of the method of teaching discipline
Annotation:

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

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

The impact of the psychological profile of a college graduate on learning objectives
Annotation:

Psychological profile of College graduates is a set of interrelated personal characteristics that contribute to professional and personal development and allow to predict the degree of adaptation of graduates to the conditions of professional activity. The problem of professional demand for College graduates necessitates the training of specialists showing social maturity, the ability to adapt to the labor market, readiness for professional development. The influence of the psychological profile of a College graduate on the goals of teaching depends on various factors not only of the education system, but also of society as a whole. In this process, the main role belongs to the educational environment of the College. Therefore, one of the main conditions for the successful professional and personal development of the student during the years of study is the creation of a favorable psychological environment in the College for the realization of their intellectual and personal potential.

Year of release: 2018
Number of the journal: 2(70)

Organization of psychological and pedagogical support of children in the rehabilitation center
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This article deals with the problems of organizing psychological and pedagogical support of children with disabilities in a rehabilitation center. Currently, an extensive system of institutions of the Ministry of Вестник Инновационного Евразийского университета. 2018. № 2 ISSN 1729-536X 91 Education, Health, Labor and Social Protection has been established in our country, in which medical, social, psychological and pedagogical support is provided for the development of children with disorders of the musculoskeletal system. The main task of maintenance is the creation of psychological and pedagogical conditions for the full development and development of a socially successful person, the protection of the rights of the child to receive education and development in accordance with their potential in the real conditions of their existence. The leading principles of support for the development of the child in an educational institution are: the advisory nature of the accompaniment; priority of the interests of the child; an individual approach accompanied by the development of the child; maintenance continuity; integrated (multidisciplinary) approach, accompanied by development.

Year of release: 2018
Number of the journal: 2(70)

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

Youth social entrepreneurship in solving problems of society
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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)

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

Human trafficking with the purpose of labour exploitation and illegal labour migration in the Eurasian Economic Union countries: problem statement
Annotation:

Annotation. The research topic is directly connected with the solution of the nationwide issues of the social and labor policy of the Republic of Kazakhstan, based on the globalization and regional processes in the world, the experience of its implementation in the regions and, first of all, in the Eurasian Economic Union member-states. Another important factor is the comparative consideration of social policy and labor potential of Kazakhstan, Russia, Belarus, Armenia, Kyrgyzstan taking into account national and common interests. At the present stage, the issues of illegal labor migration and human trafficking in our country are given special attention. The main aim of the research is developing recommendations and proposals, aimed at further progress of the legal framework for cooperation in the social and labor sphere and the social protection of labor rights as a promising area of legal science and as an important line of social and integration policy. The research also aims at the research and examination of human trafficking and labor migration as a social phenomenon in the EAEU countries, the study of methods and techniques of combating it, and the development of recommendations for improving legislation and strategies to counteract this social phenomenon.

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

Harmonization of the tax system of the Eurasian Economic Union member states in the context of economic integration
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This article discusses the main possible directions for coordinating the tax policy of member countries of economic and monetary unions. The regulatory role of tax instruments in regional integration associations is assessed. The relevance of the article is due to the fact that with the accelera tion of integration processes in various regions of the world, fiscal policy becomes particularly important. Therefore, the research of representatives of various scientific schools pays much attention to the analysis of the impact of the fiscal component on the economies of the member countries of the associations. At the same time, approaches to the organization of taxation within economic unions differ significantly. The activation of integration processes in the Eurasian Economic Union (EEU) necessitates the convergence of the legislation of the member States in the field of taxation. At the same time, the harmonization and unification of legislation on indirect taxes is particularly relevant, since these taxes have a significant impact on price formatio n and provide a significant part of budget revenues. According to the authors of the article, in the conditions of deepening integration in the EEU, a well-thought-out distribution of powers in the field of tax regulation between state and supranational bodies that ensure a consistent convergence of the tax systems of the participating countries, taking into account the economic situation and the interests of all members of the Association, becomes particularly relevant. Measures to ensure the elimination of double taxation within the Union are proposed. The authors conclude that it is necessary to harmonize the tax policies of the member States of the Eurasian Union. At the same time, the harmonization of taxation in the countries of the Union should become a condition for the formation of a currency zone on the territory of the EAEU.

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

Development of the student entrepreneurial community at universities
(experience of InEU and ODU)
Annotation:

The main problem: In modern conditions, the development of the student entrepreneurial community, the formation of entrepreneurial skills, support and promotion of start-up projects and ideas increase the competitiveness of future graduates and give them the opportunity to realize their creative and entrepreneurial potential. According to the authors, the implementation of policies in the field of entrepreneurial education, the development of an entrepreneurial ecosystem and entrepreneurial thinking requires the exchange of experience and the study of new approaches and methods of working with students. Therefore, the article discusses the main areas of activity of the Innovative University of Eurasia and the Old Dominion University (USA) for the development of the entrepreneurial community. Purpose: To consider the process of organizing training in the direction of "Entrepreneurship" and to present the opinions of the authors in this direction. Methods: The work used theoretical, experimental, methodological, descriptive and analytical research methods. Results and their significance: The authors conclude that the educational trajectory in the direction of "Entrepreneurship" contributes to the formation of graduates of a new formation, with an active life position, which affects the development of human potential. The role of universities in the development of the entrepreneurial community lies in the implementation of educational activities with an emphasis on developing students' entrepreneurial skills in the process of their education, in improving the quality of education, and developing new forms and methods. Participation in joint projects to build an entrepreneurial community expands the boundaries of internationalization of higher education. Therefore, in this article, the authors try to convey their approaches and methods of work on the formation of the student entrepreneurial community as an important component of the system of entrepreneurial education.

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

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)

Linguistic landscape as an object of sociolinguistic studies of a city
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The study of the linguistic landscape of cities is currently one of the actively developing areas of modern linguistics. The linguistic landscape is considered in the article as an object of sociolinguistic research; the subject of these studies is the language of the city, its representation in the public communicative environment in the form of signs, inscriptions, advertising billboards and other visual forms of written language demonstration. The main methods of studying the language of the city are observation and analysis; the purpose of the study is to identify the means and ways of personal expression, and as a result, their recording in the linguistic space of the city. Self-expression of a person in the communicative environment of the city happens with the use of more and more non-trivial ways and linguistic and extralinguistic means in order to attract the attention of a certain target audience, a potential consumer of a product or service. The study of the linguistic landscapes of the city pursues the goal of understanding public multilingualism from the standpoint of the choice of a language, languages hierarchy, the phenomenon of language contacts, and the regulation of the written recording of languages. The linguistic landscape is, therefore, a kind of indicator of the language policy of society in relation to the languages of the peoples living in a given territory. The authors conclude that it is the linguistic landscape that is the most expressive and convincing indicator of linguistic diversity in a particular area. It is symbolic and can serve as a certain indicator of the mood of certain groups in society and regions. The degree and density of the presence of the particular language in the linguistic landscape is always an indicator of the significance, strength, and relevance of a language in society.

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

Unit economics in the youth entrepreneurship sector: principles, methods of implementation
Annotation:

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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Design of the designershoes with the use of innovative technologies
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The article discusses methods for creating smart things, using the example of the use of innovative technologies in the field of materials for clothing and footwear. The factors of form formation are substantiated by the example of the preferences of an individual customer who forms its image through accessories and shoes. The author considers the factors of shaping, based on the special functional features of shoes in connection with ergonomic factors. The designer is able to foresee the factor of transformability in modern footwear, changes in functional qualities, appearance, and design features of new footwear. As a result, on the basis of these transformations, to get a new emotional image and a new form. The shape of the shoe becomes a factor for transformations at the request of the customer. The article discusses the functional tasks of this shoe, plastic characteristics, technical and design tasks. As research methods, the article proposes variants of experimental models with possible stages of transformation, presents preliminary technical data, conducts a comparative analysis with innovative footwear samples of famous world designers, and makes assumptions about the development of this model in the future. An experimental method was used during the study. A shoe shape was developed, which took into account the preferences of the age group of 12-16 years old, relying on this category of consumers, we were able to go beyond the rational understanding of shoes as a functional form and gave it the meaning of a fantastic image, which allowed us to consider the form in the semantic and artistic context dictated by this age group of consumers. In addition, investing in this model the concept of "smart shoes", we considered not only the ability of modification and transformation by rearranging replaceable parts, the possibility of designing and reincarnating from one form to another, combining the constituent elements of the shoe into one whole, but also the development of the creative potential of the consumer, who at its own discretion can rebuild the structure and, in fact, as a designer itself, form a new model. The article makes assumptions about its further development in various fields of activity. For example, medicine, sports, art, etc. Considering the introduction of new materials, we relied on discoveries in the field of nanotechnology and considered among the possible features of this model the change in color on the basis, the reaction of materials to light, temperature, etc. The project is aimed at creating such shoes that will be developed for a wide range of consumers thanks to the wide range of possibilities contained in the design of the form and the features of modern materials.

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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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Functional and semantic role of metatext units in the annals
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The article is devoted to one of the unproved questions of the syntax of the Russian language – the functioning of egocentric elements in the monuments of ancient Russian writing of the XI-XIV centuries, in the chronicle genre in particular. It is the diachronic research that will help shed light on the nature, functional and semantic features of egocentric units in modern Russia. The article considers the main features of metatextual units, which, in the author's opinion, clarify the «semantic pattern» of the main text, connect, strengthen and fasten its various elements, and also manifests their role as a kind of explicators of the speaker's position in Old Russian chronicle texts. The presence of metatextual units in the chronicle text confirms the scientific position about the presence of the author's beginning in the works of Old Russian literature, which allows us to identify the author's attitude to the language code of his utterance (speech work). In general, metatextual interpretation is aimed at simplifying the understanding of an object and finding a new element base for its description.

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

The problem of reason in the philosophy of the Arabic- speaking middle ages. Historical and philosophical aspect
Annotation:

The authors, based on analysis of the philosophy of the Eastern peripatetics, have shown that in the philosophical worldview of the middle ages Arabic magazynowanie there are aspects, which indicate that more needs to trace the Genesis of the problem of reason in Arabic philosophy of the middle ages. The article notes that the world of the XXI century is the world of post-industrial, information society, which constantly raises logical and epistemological problems in the field of science and philosophy. Therefore, there is a need for a critical study of the history of this problem, its Genesis and development to identify positive potential and progressive ideas. In this context, the analysis and study of the problem of reason and logic, the epistemological ideas of al-Kindi, al-Farabi, Ibn Sina, Ibn Rushd of the Arabic-speaking middle ages is not only of historical and philosophical interest, but also of actual significance. In this article, the authors consider the problem of reason in the worldview of representatives of Eastern peripatetism of the medieval Arabic-language philosophy of al-Kindi, al-Farabi, Ibn Sina, Ibn Rushd, based on the ideas of Aristotle. The paper presents the historical and philosophical aspect of the problem of reason inherent in the Arabic-speaking middle ages. The cognitive interest of representatives of Eastern peripatetism is connected with philosophy, questions of logic, and the doctrine of reason. Arabic-speaking philosophers in the middle ages were engaged in understanding the epistemological abilities of man, al-Kindi, being the founder of Arabic-speaking philosophy, put forward the idea of types of mind and stages of knowledge. Al-Kindi's positive philosophical ideas were further developed in al-Farabi's worldview. The thinker considered the priority of rational knowledge to be indisputable, in addition, al-Farabi showed an interest in logic, the theory of knowledge and human cognitive abilities. Al-Farabi's philosophy had a significant influence on Ibn Sina's philosophical views. The rationalism of Ibn Sina was also manifested in a very high assessment of logic, the thinker considered logic an introduction to philosophical knowledge. Ibn Rushd in his work developed along the same peripatetic path as his predecessors al-Kindi, al-Farabi, and Ibn Sina. The authors attempt to show that the problem of reason in philosophy and science has its Genesis, associated with the teachings of Eastern peripatetics of the Arabic-speaking middle ages. The teaching of the Arabic-speaking philosophers of the middle ages about the cognitive power of reason, despite the theological context and logical-epistemological limitations, had a progressive role in the history of philosophyd

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

The role of leadership potential in the formation of the company's talent pool
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In modern conditions, many companies highlight such a problematic aspect in the management of the talent pool as the formation of leadership potential among employees, which undoubtedly affects the achievement of strategic goals and the efficiency of the enterprise as a whole. In modern economic conditions, the role of a leader in implementing the company's development strategy is very important. The important competencies of a leader today include responsibility, the ability to be responsible for one's obligations, initiative and creativity, a proactive approach to life, sociability and purposefulness. When a leader is a leader, he or she is assessed according to such criteria as personal qualities, values, personal effectiveness, creative thinking, and professional skills. These core competencies need to be developed internally. Moreover, if a company is determined to nurture its leaders, it must clearly build a policy of forming a personnel reserve, a pool of future leaders. This is a key aspect in the activities of leading companies. Purpose is defining the role of leadership potential to create a strong corporate culture and form effective teamwork. The formation of a talent pool is associated with the presence of a strong leader, and with the fact that the company's management maintains established traditions, and shows constant concern for customers, employees and other business participants. The corporate culture must correspond to the development strategy, and the success of the strategy implementation depends on how effective the manager will be, leading the strategy implementation, what are his leadership qualities. It is important to show how high and important is the role of the leader, his or her active participation in the formation of the personnel reserve. The method of analogies and such management approaches as personal, behavioral, process and situational were used in the work. Understanding and supporting the work to build a strong talent pool can help businesses become more resilient in the marketplace, improve production and management performance, and see themselves in the long term.

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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)

Assessment of the formation and development of the company's labor potential
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This article describes the main functions of personnel management that are implemented in the formation and development of labor potential. The assessment of the labor potential of Aksu su Arnasy is given, the stages of the process of formation and development of the enterprise's labor potential are considered. The analysis of staff planning and training, as well as the process of forming a personnel reserve, was carried out.

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

Ensuring quality control by implementing a quality management system at the enterprise
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The article presents the results of implementing a quality management system at the enterprise. The study and analysis of the international standard ISO 9001:2015, as well as sanitary and epidemiological requirements for production control were carried out. The main requirements and rules for the implementation of input, operational and output control of products at enterprises at all stages of the product life cycle were identified and presented. In addition, it was determined what requirements must be met by enterprises to implement a quality management system. It is important to note that this work is necessary at the enterprise, as it has the following advantages: by improving product quality, product sales increase, the level of management of the enterprise and personnel increases, and cost savings are realized at the stages of development, production and operation. It follows that to implement a quality management system, it is necessary to set the following tasks: describe the company's processes, develop performance criteria and evaluate processes, develop the necessary documented information, implement documentation in all departments, familiarize them with the quality policy and goals, conduct timely internal audits for further SWOT analysis, and conduct an assessment by an external auditor in order to obtain a certificate of compliance. An important step in quality management is that the organization should not eliminate nonconforming results of processes, but should identify potential nonconformities, assess the risk with the preparation of a Protocol, plan and implement actions to reduce risks. Difficulties may arise: lack of understanding by the staff of the need to implement a quality management system, lack of a clear vision, mission, lack of complete information on processes, lack of quantitative and qualitative evaluation criteria, quality is defined as the quality of products, not as the quality of processes, resources, lack of monitoring of customer satisfaction. It is possible to overcome these difficulties only with the implementation of the quality management system according to ISO 9001, since the requirements prescribed in the international standard are a real tool for improving the efficiency of the enterprise, which will help bring the organization to a higher level of development.

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

Introducing studentsto the system of national values
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The preservation and enhancement of national values – this is the main goal of the work on the implementation of the program"Rukhanizhangyru". Program "Rukhanizhangyru" is a new stage in thehistorical development of modern Kazakhstan. Modernization of the public consciousness of each individual involves the revision of young people's attitude to themselves in order to achieve success in professional activities and consolidate their competitiveness. At the same time, it is important to preserve all the positive experience that has accumulated over the centuries, the characteristics of the people and the country, and education plays a system-forming role in this process. Today, in Kazakhstan and Russia, there is an acute issue of promoting values in the student environment, developing a sense of belonging to the present and past of the Motherland, responsibility for its future, but the potential of the educational space in the implementation of this process is not fully revealed. In the conditions of the changed educational space of these States, the process of forming a new generation of socially active, responsible for the development and preservation of spiritual values of young citizens who have all the values put forward by the States is relevant. The Purpose of this article is to study, analyze and generalize domestic and foreign experiences in the issues of introducing students to the system of national values, revealing the potential of the educational environment in promoting values in the youth environment and strengthening its competitiveness. Methods: methods such as analysis, generalization,and comparison are used, they allowed to reveal the depth and relevance of the problem within the educational space. Results and their significance: domestic and foreign experience in introducing students to the system of national values is Studied and generalized. Educational resources are considered as a guarantee of formation of values of youth, self-determination of each citizen in the conditions of modernization of consciousness.

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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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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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Risks of microbiological contamination of fruits and vegetables used for food
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Fruits and vegetables are most often consumed without being thoroughly processed before consumption. Some plant foods are vacuum-packed to ensure long shelf life as well as preserving the quality and safety of the product. Fruits and vegetables carry naturally occurring non-pathogenic epiphytic microflora on their surfaces. During growth, harvesting, transport and further handling they can be repeatedly contaminated by pathogens from human or animal sources. Fresh fruit crops have been implicated in a number of documented foodborne disease outbreaks. Outbreaks of diseases caused by bacteria, viruses and parasites have been epidemiologically linked to the consumption of a wide range of fruits and vegetables. The aim of our study is to assess the risk of contamination in fruit and berry crops and how to address this long-standing problem, namely, contamination of fruit and vegetables with unnatural pathogenic microflora. The following fruit and berry crops common in Turkestan region were chosen for the experiment: Apple variety Suislepskoe (stolovka) , peach variety Nectarine and grape variety Kishmish. Bacteriological inoculation was carried out by membrane filtration of used sterile water to obtain flushes from the surface of fruit crops. All work was carried out under full aseptic conditions. The utensils, water and other equipment used in the work were sterilised in advance. The data obtained during the experiment shows that there is a potential for widespread contamination of uncharacteristic microflora of plant products. Based on the results of the study it can be concluded that there are yeasts and acetic acid bacteria on the surface of all three samples of fruit and berry crops, which can be universally contaminated food and are not the natural microflora for the above mentioned crops. Specifically, fruits and vegetables can be contaminated with various bacterial pathogens, including Salmonella, Shigella, E. Coli O157:H7, Listeria monocytogenes and Campylobacter.

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

Year of release: 2021
Number of the journal: 2(82)

Socialization of children with special educational needs in inclusive educational system
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Main problem: Today, the opinion about inclusion as the most progressive (in comparison with integration) approach is being strengthened among the society, which allows any child, regardless of the type and severity of the disorder, to learn with their normatively developing peers. The introduction of inclusive approaches into school practice can be called one of the top priorities of the state educational policy of the Republic of Kazakhstan. Inclusive education will help to resolve the contradiction between the legally guaranteed rights of children with disabilities to equal access to quality education and the de facto inequality in its implementation. Inclusion must be systematic and focused, not spontaneous. Therefore, it is optimal to teach a child with disabilities within the framework of the system of continuous general education. The creation and effective functioning of this system is impossible without a trained teacher, who is a key figure in the implementation of inclusive education. Purpose: Substantiation and disclosure of the contradiction between the guaranteed right of children with IAD and equal access to quality education for the socialization of children with special educational needs in inclusive education. Methods: in the course of the research, descriptive, systematization and analytical methods were used in the application of theoretical concepts, government programs, and legislative acts in inclusive education. Results and their importance: The implementation of the research goal is facilitated by the use of an alternative to the classroom-based organization of the educational process for the progressive development of children with IAD, which allows them to study harmoniously, regardless of the type and severity of the violation, together with their normatively developing peers. The given pedagogical observation is the obtained practical result of this study. The development of the system of class-based organization of the educational process for children with IAD in educational institutions is aimed at forming an effective system for ensuring the comprehensive development of inclusive education.

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Creating a development plan for students of a children's and youth football school
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This scientific and practical article is devoted to the analysis of the results of an experiment aimed at psychological and pedagogical support of the process of building a project for the development of the inner world of a player of a children's and youth football team of the professional football club "Lviv" from the Ukrainian city of Lviv. A special feature of the psychological and pedagogical support for designing the development of the student's psyche is the use of the paradigm of the language of the theory of activity in the version of the Moscow methodological and pedagogical circle (MMPC), using the language of schematic images and the pyramid of subjectivity, explaining the path of formation of human mental mechanisms in the unity of cognitive, emotive and conative processes, starting from the vital level of their development to the level of spirituality. Another feature of the article is that the presentation of methods and techniques does not occur in a separate part of it, but in the process of describing the steps of designing a development plan that is formed for absolutely all professional athletes who have the acmeological potential of professionalization in football. It is presented in the form of 11 steps to create an individual trajectory of the player's development. In each of these steps, it is important that the coaches and the player participate with their parents, representatives of the club, which has its own component in terms of the volume and quality of the efforts required on their part. The article reveals the first of the 4 steps of creating a reasonable player development plan. For example, we consider working with one of the players. The content of this particular illustration is a very illustrative and demonstrative example. It is assumed that a series of articles in this publication will reveal the topic of student development management, which will include both scientific and theoretical and review types of works. The next article will be a continuation of this one in terms of demonstrating the success of implementing this particular development plan by the example of several players from a team consisting of 22 players who have been trained in a similar way, i.e. using methodological criteria for the organization of psychological and pedagogical support for the development of thinking, sensory-motivational and volitional characteristics of players by football club coaches.

Author: S.A. Chekin
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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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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)

Efficiency of using Artemia salina as part of a feed additive for chickens
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Main problem: The development of the genetic potential of poultry, as well as the receipt of high-quality eggs for collection or further incubation, are possible only if rational and correct feeding of the broodstock and, more importantly, the young during its rearing period is observed. During this period, high-quality protein nutrition occupies an important place, which determines the level of productivity, stable growth, reproductive ability of the bird, as well as the state of health during the feeding period. Protein deficiency always remains an urgent problem for agricultural land, whose main activity is aimed at breeding dairy and meat animals. In this regard, research in the field of finding the use of non-traditional protein feed is of great need. If we summarize the modern achievements in the field of protein and aminoacid nutrition of poultry, we can find the most profitable way to obtain feed additives in industrial production. The studies, the results of which will be described in this article, are aimed at studying the possibility, experimental substantiation of the optimal dosage and the effectiveness of using the feed additive from crustaceans Artemia salina in the diets of chickens of the egg-meat direction of productivity [1]. Purpose: To study the possibility, experimental substantiation of the optimal dosage and the effectiveness of the use of the feed additive from crustaceans Artemia salina in the diet of chickens of the egg-meat direction of productivity. Methods: Analysis and generalization of theoretical information Results and their significance: This article presents the results of the analysis and generalization of theoretical material. The theoretical significance is determined by the fact that it is invested in scientific and practical problems related directly to solving urgent problems, increasing the efficiency, competitiveness and quality of domestic poultry products.

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)

HR Strategy and HR Policy as a management system tool based on Kazakhstan companies’ experience
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One of the management concerns of the progressive development of a modern organization is the efficiency of its HR potential. This concern is often resolved to quality issues of training graduates, inefficient labor market regulation, both at public level and regional one. These factors, external to the organization, positively impact the effectiveness of its activities, but today the government and business environment have already formed the tools to address this problem. However, there are also a number of inner concerns in HR management based on non-exact coordination and balanced HR Strategy, its orientation, goals and objectives and the company’s strategy. But only in this situation, both HR Strategy and HR Policy, more specifically, can become an effective tool for HR management as part of the company’s strategic development objectives. The purpose is to study and make a comparative analysis for supporting HR Policy of a number of major Kazakhstan companies, to analyze the relationship and coordination of companies’ HR Policy with their general strategy. We used classic methods, such as analysis, comparison, description, generalization, justification, etc., while preparing the paper and rationalizing the problem studied in it. As to this paper, based on materials of major companies of the Republic of Kazakhstan, the authors study and identify the content of HR Strategy and HR Policy as the main factors of domestic employers’ approach to HR management issues. The analysis proves the multi-vector approaches of Kazakhstan organizations to the formation and HR development. It seems also obvious that HR Policy of Kazakhstan companies has been and remains highly situational manner providing rationale to solve some or other HR problems related to dynamics of market situations and dynamics of goals and objectives for their development. The authors emphasize that the effectiveness of HR management and the HR Policy one of the organization requires a clear comprehension of the position and relevance of HR in organization. Honestly, this comprehension will be mainly governed by such factors as ownership, industry aspects, productivity levels, buoyancy rate of technologies used and the market of products or services sold by the organization. It is highly important that this comprehension is embodied properly in HR Strategy and HR Policy of the organization and is balanced with its market development strategy.

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)

The use of a heat pump at an industrial enterprise in the region
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Main problem: The use of waste heat is most often solved by installing heat exchangers, but this is not effective when the temperature of this heat does not exceed 10-15 0 C, in which case this heat can be used using a heat pump. Where can I get this heat? Almost any enterprise needs cooling of any equipment elements or substances – working fluids; the heat received from them can be sent to a heat pump and used here at the enterprise. Purpose: Consideration of the possibility of using the heat of cooling water from the pump CNS 60-165 and the proposal of a new scheme with the installation of a heat pump that uses this heat. Methods: This is achieved due to the fact that it is proposed not to discard the heat, but after its use in the heat pump evaporator, transfer it to the heated medium - water, which is then sent to the shower cabins of the enterprise. Since the showers are located in the same room, the cost of transporting heat and losses will be minimal. Methods: In the course of the research, the possibility of using the waste heat of an industrial enterprise for using it here at the enterprise for the purposes of hot water supply was considered. For these purposes, it is proposed to install a heat pump, thanks to which the thermal potential increases, which makes it possible to fully use the received heat. Results and their significance: As the experience of foreign countries has shown, heat pumps can be widely used in many industrial enterprises, and in conditions of increased competitiveness, in order to reduce energy costs and the cost of manufactured products, install heat pumps to utilize excess heat, for example, process water, which is available in many production allows you to have a significant economic effect.

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

Family crises and ways to overcome them
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The concept of resilience, the ability to withstand crises and adversities and recover from them, has valuable potential for research, intervention and preventive approaches aimed at strengthening the family. There are many paths to relationship resilience, varying depending on different forms of family, psychosocial problems, resources and constraints. Shared beliefs that promote alignment and cooperation are vital to overcoming adversity. Measures to increase the resilience of families are of timely importance to overcome the rapid social changes and uncertainties that families face today. According to research by sociologists and family consultants, each family goes through several stages of development, and the transition from one to another is usually accompanied by a crisis. It is generally believed that domestic difficulties lead to complications in family life, first of all. The purpose is to identify the types of problems and causes leading to crisis situations in marriage. In this regard, the methods such as analysis of literary sources on this topic, generalization, synthesis, psychological experiment, diagnosis of the psychology of family crisis by H.I. Olioirovia, T.A. Zinkevii-Kuzemkin, T.F. Velenta were used. The authors of the article come to the conclusion that stress is a part of life, and the slings and arrows of misfortune hit all families throughout their lives. The concept of family resilience confirms the reparative potential of all families and offers a valuable basis for research and clinical practice. Just as families face a variety of challenges, there are many ways to increase family resilience. By understanding key processes, clinicians can mobilize untapped resources, allowing families in distress to cope with difficulties more effectively and recover through their mutual support and cooperation. Therefore, it is necessary to understand the patterns of crisis situations and the socio-psychological causes of their occurrence.

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

Specifics of management in tourism of Pavlodar region
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Main problem: for the 2019-2021 years of the implementation of the state program, the indicator for the number of incoming visitors in the tourism sector of the region was achieved in 2019. In 2020-2021, the indicator was not reached due to the global pandemic associated with the spread of coronavirus infection by Covid-19, and therefore the attractiveness and profitability of tourism in Kazakhstan decreased. Tourism and the increasing demand for tourism services every year are becoming a source of large incomes and profits in many countries. According to the World Travel and Tourism Council (WTTC), travel and tourism is currently the largest industry in the world, taking into account the contribution to global GDP and employment. [1] The conclusions made in this paper and practical recommendations can contribute to the development of measures to improve the process of effective management and reform of the tourism industry. The purpose: to study the theoretical and practical aspects of the development of the tourism industry in the Pavlodar region. Methods: in the course of the research, the following methods were used: theoretical analysis of literature, methods of ranking, analysis, grouping and systematization of data, statistical methods. Results and their value: currently, the tourism industry of both Kazakhstan and its regions is gradually beginning to develop. The article presents the result of assessing the attractiveness of the tourism market and shows ways to expand the industry, as well as reveals the specifics of management in the tourism sector. The formulated conclusions and practical recommendations can contribute to the development of measures to improve the process of effective management and reform of the tourism industry of Pavlodar region, as well as the development of a mechanism for using tourism potential in the socio-economic development of Kazakhstan. This study is relevant, since the main task for today is the need to study the problems and challenges in the field of tourism development, which will contribute to the development of other related industries in the Republic of Kazakhstan. The development and solution of the problems of the tourism industry itself will undoubtedly lead to an increase in the opportunities of this market and the demand for services and, as a result, will affect the development of economic indicators of both regions and the whole of Kazakhstan.

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

Efficient use of natural pastures in conditions of vertical zonation of the south-east of Kazakhstan
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In this article, comprehensive studies have been conducted on the effective use of natural pastures in conditions of vertical zonality in the project territory of Batyr Korday district (Zhambyl region). The data presented shows how important it is to comply with the norms and loads of pastures for further preservation of pasture yields and prevention of degradation. Consequently, there is a need to develop effective and scientifically-based systems of pasture turnover and the introduction of measures to restore pasture lands in the Zhambyl region, taking into account the peculiarities of the climate and geo-botanical indicators. Pasture lands make up about seventy percent of the entire territory of the Republic of Kazakhstan. The potential productivity of these lands reaches twenty-five and more million tons of fodder units. Pasture is the main renewable forage plant resource. It should be emphasized that haphazard use has led to the fact that land degradation processes occur on 27.5 million hectares of pastures, feed capacity decreases, biological diversity decreases, erosion processes manifest themselves, etc. All this requires the development of science-based approaches to the exploitation of pasture resources, compliance with the basic elements of rational grazing. The current situation may have a twofold path of development. The first way is the absence of strategic initiatives for the effective use of pastures for small producers will lead to a final reduction in the feed capacity of the pastures used. And the second way is small and large-scale use of the huge forage potential of the restored pastures.

Author: Zh. Issayeva
Year of release: 2022
Number of the journal: 4(88)

Games of children of senior preschool age as early career guidance in activities
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Early preparation of a child for the choice of a future profession is not a recognition of who the child should be, but an acquaintance of the child with various activities. This may make it easier to choose in the future. Therefore, acquaintance with the activities of adults should begin at preschool age, when children learn about various professions through accessible forms of knowledge. As a result, the child learns the values of labor, gets an idea about various professions, interests in certain types of professional activity begin to form in their mind. In order for a child to make a conscious choice in adult life, professional orientation should begin with a close environment, first of all, with the professions of parents. In this regard, the purpose of the article is to develop mechanisms for early professional orientation of preschoolers through play activities. For the study, methods of ascent from the abstract to the real were applied, the method of transforming real images of objects based on their abstract meaning. As a result of the study, conclusions were drawn that the personal potential of a person in relation to life and the world of activity is manifested in the positions of "individual", "child" and "subject"Confidence in thinking is given by the application of motion vectors to the known abstract, in the logic of ascent from the abstract to the concrete, as well as in their combinations. The cycle of revealing the potential of the individual and its transformation into the subject of educational activity is described. A sufficient prerequisite is the mastery of the subjects of reflexive-thinking abilities in accordance with self-determination, self-organization, self-regulation

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Environmental management systems: international models and experience of Kazakhstan
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Significant air and water pollution, which is detrimental to the health of the citizens of Kazakhstan. Courts and regulatory authorities do not properly fulfill their obligations in the framework of environmental protection. Currently, government agencies are pursuing a policy aimed at protecting the environment and the rights of citizens. Purpose of the study is to analyze international models, practices, application of management systems for the legal protection of the environment and the health of citizens with application in Kazakhstan. The article discusses and explores a number of principles and methods of environmental management. Since these principles and practices contribute to the establishment of rational and effective environmental policy and management, it is proposed to take them into account when rethinking the current system in Kazakhstan. The article analyzes models and methods of legal protection of the environment and response to damage to the health of citizens, these tools can be part of an integrated system. Based on the study, it was found that in order for environmental management to reach its full potential, Kazakhstan also needs to undertake political reforms and involve ordinary citizens in the formation of policies and protection mechanisms. The studied strategies for collecting and taking into account the opinions of people when making managerial decisions on environmental protection can be used in Kazakhstani society.

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

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Heading: Law

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

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

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Heading: Law

Environmental management systems: international models, experience and application in Kazakhstan
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Main problem: in Kazakhstan, the Government is reviewing its environmental and health management system to identify opportunities for improvement. Kazakhstan suffers from a high level of emissions into the environment and related health problems of the population. The link between environmental pollution and public health has been established for a long time. In Kazakhstan, air pollution, water pollution and soil and groundwater pollution are the main causes of widespread health problems and diseases, including, but not limited to, lung diseases and certain cancers. Recognizing these problems, the Kazakh Government is trying to strengthen environmental protection and environmental management system. Purpose: the purpose of the study was to analyze international models, practices, application of management systems for the legal protection of the environment and the health of citizens with application in Kazakhstan. Methods: the article discusses and explores a number of principles and methods of environmental management. Since these principles and practices contribute to the establishment of rational and effective environmental policy and management, it is proposed to take them into account when rethinking the current system in Kazakhstan. The article analyzes models and methods of legal protection of the environment and response to damage to the health of citizens, these tools can be part of an integrated system. Results and their significance: based on the study, it was found that in order for environmental management to reach its full potential, Kazakhstan also needs to undertake political reforms and involve ordinary citizens in the formation of policies and protection mechanisms. The studied strategies for collecting and taking into account the opinions of people when making managerial decisions on environmental protection can be used in Kazakhstani society.

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

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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Productivity of remote pastures depending on the season in conditions of vertical soil regionality
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The development, grovth and productivity of livestock depend primarily on providing it with a variety of nutritious feeds. Daily feeds should consist of microbiologically synthesized protein, as well as a variety of seeds, mineral and vitamin supplements of animal and vegetable origin. Indeed, the maximum disclosure of the genetic potential of livestock largely depends on both the quantity and quality of feed. One of the stages of feed quality assessment is the measurement of their chemical composition. The chemical composition is not always constant and depends on many factors, including the species composition of plants, fertilizer application rates, climatic conditions and storage methods. The least accumulation of moisture in the soil was observed in areas where pasture grasses were regularly treated with wormwood. Pacture productivity was also the lowest in the control plots, where the average phyto-chemical composition over three years showed that the dynamics of protein content was the same in all pastures – the protein content reached a maximum at the beginning of the growing sea son and decreased from spring to autumn, while the lowest content of crude protein during harvesting in summer was in control plants of varieties

Author: Zh. Issayeva
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Evaluation of Human Resource Potential of Organizations of Sanitary and Epidemiological Service of the Republic of Kazakhstan
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Main problem: At the present stage of life, workforce plays a special and very important role in the activities and development of any organization. Human resources need to be managed. Management itself is a process of streamlining, regulating a particular activity. Managing an organization means defining the main directions of its development, setting goals for it and contributing to their achievement. Human resources are the face of a company, a component derivative, without which its existence is impossible. Any promising and self-respecting company assigns the formation of its staff to one of the leading directions of its own policy. Currently, in the context of social and economic transformations, the management of the activities of healthcare organizations is changing significantly, and therefore it is necessary to improve personnel management approaches that contribute to improving the quality of services provided and labor productivity. Taking into account the peculiarities of personnel management of a medical institution at the present time, the issue of reforming the personnel policy of healthcare, improving the image of institutions, forming a corporate culture, developing and implementing criteria for the motivational process is acute. Solving these tasks will help managers in the personnel management process. Purpose of this article is to assess the state of human resources of organizations of the sanitary and epidemiological service in the Republic of Kazakhstan and identify the main problems in the personnel management system of the organization using the example of the activities of the State Institution “Committee for Sanitary and Epidemiological Control of the Ministry of Health of the Republic of Kazakhstan”. Methods: The work used general scientific methods of comparative systemic, vertical and horizontal analysis, structural and functional the method, analytical techniques, economic and statistical research methods. Results and their significance: the authors have defined the human resource management system of a healthcare institution, analyzed the current personnel management system using the example of the State Institution “Committee for Sanitary and Epidemiological Control of the Ministry of Health of the Republic of Kazakhstan”. The assessment of the state and movement of labor resources of the Sanitary and Epidemiological Control Committee was carried out. Based on the conducted research, the authors identified the main problems of human resource management of a healthcare institution and developed proposals that can be used as recommendations for further reform and development of the personnel management system in the healthcare sector.

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

Issues of Interaction Between Operational and Strategic Management of an Enterprise in a Market Environment
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Main problem: One of the priority directions for improving the management system at the enterprise is the organization of effective interaction between strategic and operational management through the formation of a mechanism for their interaction, orienting operational management to achieve strategic goals and objectives. In market conditions, issues of interaction between strategic and operational production management are particularly relevant, allowing solving complex economic problems of the enterprise related to the rational use of resources involved in production, reducing production costs, improving the quality of products, optimizing production potential in order to increase the efficiency of the entire enterprise as a whole and its structural divisions. The role of the mechanism of interaction between strategic and operational production management also lies in the possibility of coordinating those final strategic goals that the enterprise strives for with the actual internal production capabilities. The purpose of this article is to study the issues of interaction between operational and strategic management of an enterprise in a market environment. The theory and modern practice of production management in a competitive environment show that the implementation of operational production management is a natural stage in the implementation of strategic management, therefore, there is a close relationship between them, which manifests itself in their interaction. Methods: The methods of analysis and generalization, the method of systematic and comparative analysis, structural and functional method, economic and mathematical methods, graphical and tabular method were used in the work. Results and their significance: the authors consider the theoretical aspects of the relationship between strategic and operational production management at an enterprise in a competitive environment. There is a low level of compliance of operational tasks of production with the strategic goals of development of domestic enterprises and the special role of information systems designed to link operational and strategic management tasks together. Accordingly, the key aspects of information technology implementation are investigated, including the need for employee training, strategic communications planning, information flow management and the use of data analytics. Examples of successful application of information technologies in various industries and organizations are given.

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