Annotation: 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.

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

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

Annotation: In the conditions of market uncertainty, the coronavirus pandemic, the absence of an officially articulated national idea, national interests and ideology in Kazakhstan, the problem of the lack of logically justified and coordinated coordinates of systemic thinking, an unambiguous paradigm of humanitarian thinking (analytical, pedagogical, managerial, economic, etc.) is becoming more and more clearly realized as the most important conditions for personal, civil and professional self-determination. The purpose is to substantiate the general logical coordinates and methods of reformatting the ambiguous humanitarian paradigm used in the activity. The study used various methods: the ontological principle of genetically meaningful logic, the method of transformation of concrete images of objects based on their abstract essence, the method of ascent from the abstract to the concrete, the speculative language of schematic images of thought and the language of methodological theory of activity. Logically justified universal abstract-concrete coordinates of universal motion are given. In relation to life and the world of activity, they can be concretized by coordinates: "standard of living – efficiency of activity", or "efficiency of activity – time", or "results – costs", or "quality – quantity", etc. The use of motion vectors in the logic of descent from the concrete to the abstract (NCA), ascent from the abstract to the concrete (AAC), as well as in their combination – logic CAC gives certainty to thinking. As an example, the scheme of the qualitative difference between educational (pre-professional) activities from professional ones using these methods and paired dialectical categories is given. The scheme and description of the functional model of the system object, considered as a rubicon of the transformation of educational activity into professional activity, are given. To reformat the indefinite, ambiguous paradigms of the humanities used in the activity into functional-logical, visible, constructive and unambiguous, it is recommended to use abstract-concrete coordinates, the methods given, the language of schematic images and the paradigm of the methodological theory of activity. As an example, the concept of a typical unit of activity development is given. A visible unambiguous paradigm is a necessary, but not sufficient prerequisite for adequate personal, civil and professional self-determination of a person in situations of high uncertainty. A sufficient prerequisite is the acquisition by subjects of appropriate reflexive-thinking abilities for self-determination, self-organization, self-regulation, etc.

Annotation: This article discusses the current data on the biochemical properties of bacteria of the genus Lactobacillus and their use in industry, particularly in dairy production and biotechnology. Microorganisms of the genus Lactobacillus have antagonistic activity against pathogenic microorganisms and perform an immunomodulatory function. The positive effect of lactobacilli on human health explains their active use in probiotics. The positive effects of normal intestinal microflora and probiotics are mainly due to bifidobacteria and lactobacilli. In probiotic therapy, various types of bacteria of the genus Lactobacillus are used, such as: L. acidophilus, L. rhamnosus, L. plantarum, L. fermentum, L. delbrueckii subsp. bulgaricus, L. casei, L. paracasei. In recent years, the biotechnology of probiotics has been intensively developing - drugs used for the correction and prevention of microecological disorders in the gastrointestinal tract of humans and animals. An urgent issue is obtaining new data on the biological properties of lactobacilli, creating new probiotic preparations based on them using modified approaches to cultivation. The results of determining the species L. acidophilus L. casei, L. rhamnosus, L. paracasei, obtained by the classical biochemical identification method based on saccharolytic activity, complicating species identification, are comparable to the molecular genetic method. In the case of L. casei, L. rhamnosus, L. paracasei, it is necessary to carry out modern identification methods based on the polymerase chain reaction, since their biochemical properties are similar, which makes it difficult to carry out species identification. The molecular genetic method is a valuable addition to the intergeneric and species identification of lactobacilli, given the variability of the classical biochemical method.

Annotation: The main problem: The rheological properties of calcium salts are of theoretical and practical interest for a modern researcher. The theoretical interest is primarily related to the search for general patterns and manifestations of the rheological properties of solutions of calcium salts. The practical component is based on the search for patterns and dependencies of the properties of solutions on the structure and composition of the object of study. Such chemicals as calcium salts are of particular practical interest, they are widely used in various fields, such as the food, chemical and pharmacological industries. Hydrophilic high-molecular solutions of alginates, namely calcium alginate, are actively used in the preparation of soft dosage forms, the manufacture of jelly masses in confectionery, act as thickeners in the food industry. They are characterized by a fairly high percentage of viscosity at low concentrations, bioavailability, prolonging effect, absence of irritating properties, biocompatibility with many polymers, which is especially important in the pharmaceutical industry and medicine. The use of calcium salts for these purposes is currently very promising, since these organic salts have a number of unique properties associated with gelation. Purpose: This paper contains the results of studying the features of the rheology of calcium alginate solutions. A concentration range of 0.1-0.7 % was chosen for the studies, which is sufficient to avoid gelation at room temperature. The dependence of viscosity on concentration, temperature (in the range of 25-45 °C) and shear rate were studied. Methods: Analysis of theoretical sources, observation, comparison of results. The rheological characteristics of the obtained substances were studied using a capillary viscometer. The measurements were carried out in the temperature range of 25-45°C. Results and their significance: it was found that there is a significant dependence of viscosity on concentration and temperature. For concentrations of 0.3 – 0.7 %, a similar type of dependence is observed, in contrast to solutions with a concentration of 0.1 % . Explanations of these dependencies were proposed.

Annotation: Currently, close attention is paid to industrial safety at hazardous production facilities. Compliance with industrial safety requirements is directly related to the risks of accidents that can lead to man-made disasters, negatively affect the health and life of the population. As in any other industry, there are problems in ensuring industrial safety. There are several reasons for this: the backlog of standards from scientific and technological progress, the exclusive competence of state authorized bodies, and the lack of a risk-based approach. After the collapse of the USSR, the requirements of industrial safety in the Republic of Kazakhstan have practically not changed: laws and statutory instruments (hereinafter-the LSI) are approved and put into effect, after which they are constantly changed and supplemented; the presence of national and international standards, which, in fact, are revised on the basis of the USSR standards, taking into account the influence of the realities of the time. It can be concluded that the current standards are not focused on the future, scientific and technological progress, innovation, so they are constantly undergoing changes, thereby adapting to the necessary requirements that dictate modernity. State regulation does not contribute to the effective development of industrial safety. This is due to the fact that the state performs exclusively supervisory functions (thus it is exclusively educational in nature), and there is no dialogue between authorized state bodies, expert organizations, scientific organizations, and testing laboratories. If we consider the experience of the Russian Federation in the field of industrial safety, then it makes no sense to accept even some experience, since: similar to the Kazakhstan’ LSI and regulatory and technical documentation (and their constant dynamics), the development of cooperation with the Russian Federation within the framework of the Eurasian Economic Union. Accordingly, it is advisable to consider the experience in the field of industrial safety in Europe and the United States of America because of the effectiveness of regulation and supervision than in the Republic of Kazakhstan and the Russian Federation. This article provides information about international experience in the field of industrial safety in the United States and the European Union. The tasks of state regulation in the field of industrial safety in the Republic of Kazakhstan, the Russian Federation, the United States, and the European Union are described in detail. The analysis of normative-legal acts and normative-technical documentation is carried out. Based on the analysis of international experience, solutions to problems in the field of industrial safety for the Republic of Kazakhstan are essentially presented. The purpose of this article is to reveal the problem in the field of industrial safety in the Republic of Kazakhstan and international experience that the Republic of Kazakhstan can borrow in order to effectively ensure industrial safety. Study of international experience (USA, EU countries, Russia) in the field of industrial safety in terms of: analysis of standards; regulation (control and supervisory functions) to ensure safety. The results of this article will reflect the problems that hinder the effective provision of industrial safety in the Republic of Kazakhstan and essentially suggest ways to solve them.

Annotation: The main problem: The article deals with the issues of hiding text information in a graphic file. A formula for hiding text information in image pixels is proposed. A steganography scheme for embedding secret text in random image pixels has been developed. Random bytes are pre-embedded in each row of pixels in the source image. As a result of the operations performed, a key image is obtained. The text codes are embedded in random bytes of pixels of a given RGB channel. To form a secret message, the characters of the ASCII code table are used. Demo encryption and decryption programs have been developed in the Python 3.5.2 programming language. A graphic file is used as the decryption key. Purpose: To develop an algorithm for embedding text information in random pixels of an image. Methods: Among the methods of hiding information in graphic images, the LSB method of hiding information is widely used, in which the lower bits in the image bytes responsible for color encoding are replaced by the bits of the secret message. Analysis of methods of hiding information in graphic files and modeling of algorithms showed an increase in the level of protection of hidden information from detection. Results and their significance: Using the proposed steganography scheme and the algorithm for embedding bytes of a secret message in a graphic file, protection against detection of hidden information is significantly increased. The advantage of this steganography scheme is that for decryption, a key image is used, in which random bytes are pre-embedded. In addition, the entire pixel bits of the container image are used to display the color shades. It can also be noted that the developed steganography scheme allows not only to transmit secret information, but also to add digital fingerprints or hidden tags to the image.

Annotation: 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 %.

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