The scientific journal

Bulletin of the Innovative University of Eurasia

Submit an article for review by the editorial board

+7 (7182) 31-64-83

journal@ineu.kz

Back

Search on site

Search results: document

Number of results: 24


On the issue of improving the quality management system for the development of normative and technical documentation
Annotation:

The article analyzes the system of development, design, storage and operation of normative and technical documentation in regional university. Measures are proposed to improve the quality control of normative and technical documentation, including a project to improve the quality control of technical documentation.

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

Assuring the NGOs’ services quality through standardization
Annotation:

Non-governmental organizations cover a large part of the educational services market. Great demand for the educational services improvement and meeting the target groups’ special needs is calling for the regulating documents for NGOs to be developed. Regulating documents are to serve for the establishment of the consistent approach to the papers content and design, and to manage the independent education services quality evaluation routine.

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

Determination of the effectiveness of the use of a biological preparation «Bacticide» in the fight against the pestilence
Annotation:

According to our research, the effectiveness of the biological preparation «Bacticide» to combat blood-sucking insects is 80-95 %. The effectiveness of the application depends on the location of insects and weather conditions. According to the instructions, «Bacticide» is an environmentally friendly development, as the preparation does not contain chemical preservatives. «Bacticide» means has all the permits documentation, it is registered and allowed for use in the countries of the customs union.In the Pavlodar region and in the future it was decided to use the biological preparation «Bacticide» in the fight against the gnus

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

Study of the effectiveness of applied standards in railway transport
Annotation:

The article describes the results of a study of the effectiveness of the standards being implemented in railway transport. A general view of efficiency and standardization was analyzed. It was studied which document regulates the application of standardization in the Republic of Kazakhstan. Further, the international railway standard IRIS «International Railway Industry Standard» was taken as a basis, which, in turn, is based on the international standard ISO 9001. A study of the methods and types of effectiveness of standards was carried out, as well as an analysis of the applied international standard in the field of railway transport IRIS. The purpose of this standard is to create a business management system that allows for continual improvement, with an emphasis on preventing and reducing delivery defects. It is important to note that the effectiveness of standardization is evidenced by examples showing that ignoring standards turns out to be huge losses for a company for a number of reasons, for example, because its products have not been certified for compliance with a specific standard; due to the additional costs of the company for reworking products that are not manufactured in accordance with the requirements of the standards in the country of export. An analysis of the effectiveness of standardization work in the railway industry can be expressed in relative terms of the effects obtained as a result of the application of the standard: for example, in an increase in the level of safety or in economic growth. The basis for determining the actual effect is the actual level of production that existed at the given enterprise before the introduction of the standard. The measures that can be applied in order to increase the efficiency of solving the problems of developing standardization in the field of railway transport have been studied. Such standardization as one of the elements of technical regulation can provide a contribution to economic growth in excess of the corresponding indicators from the introduction of patents and licenses.

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

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

The data of calculating the actual cost of production are widely used in production management at industrial enterprises, to monitor compliance with the standard cost of production adopted by the enterprise, to identify ways to optimize labor costs and material resources. The level of cost depends on the activity of an industrial enterprise in a market economy: the amount of profitability, the economic efficiency of its activities. The choice of the method of cost accounting and calculating the cost of production depends on the specifics of the technology and organization of production, as well as the requirements of the efficiency of enterprise management. Studying the formation of accounting information when calculating the cost of production by type of product, comparing the level of costs with the revenue received makes it possible to determine the economic efficiency of production. The purpose of this study is to identify the problems of forming accounting information when calculating the cost of production for making decisions to reduce costs. The implementation of the research goal is facilitated by the use of methods of comparative analysis, synthesis, and graphical method for visualizing the results obtained. When considering the cost calculation, attention is paid to the fact that in market conditions there is a need for detailed cost accounting and calculation of the cost of production. If we take into account that in market conditions, prices for products are formed as demand increases, and demand is influenced by external factors, then we can only influence the costs based on the cost calculation. The basis for making effective management decisions will depend on how reliable and to what extent the accounting information is formed. Costs are the main constraint on the profit of industrial enterprises, since the main strategic goal of any enterprise is the mechanism for increasing profits. The ability to achieve this goal is limited by the following internal factors: the complexity of the cost grouping, technological processes, and the impact on product quality. It is necessary to improve the information system, which is based on the data of primary documents, document flow and the order of cost grouping. The proposed measures will contribute to strengthening the control function of the management and, as a result, effective cost management.

Year of release:
Number of the journal:

Bacteriological studies of pathogenic microflora in respiratory diseases
Annotation:

The main task of microbiological study of pulmonary patients is to identify the etiology of acute and exacerbation of chronic disease in order to determine therapy and control its effectiveness. Classical methods of microbiological research consist in isolating a pure culture of the causative agent of the disease with its identification by biochemical, antigenic and other characteristics. Such studies are multistage; they impose rather strict requirements on the quality of the source material, the timing and conditions of its transportation, laboratory equipment and the precise execution of the research methodology for at least 3-5 days. Isolation of the culture of a number of pathogens (atypical intracellular microflora, anaerobic bacteria, mycobacterium tuberculosis) requires even more lengthy studies using special media and equipment. This article presents the results of a bacteriological study of pathogenic microflora in diseases of the respiratory system of the population of the Shcherbakty district of Pavlodar region for 2017-2019, including the following sequence: microscopy of native and Gram stained smears; inoculation of biological material on nutrient media for isolation and identification of the pathogen; determination of the sensitivity of the isolated microorganism to antibiotics; immunological (serological) research methods aimed at determining antigens of microbiological origin, as well as antibodies to them in the patient's body. It has been shown that conducting bacteriological studies in accordance with the requirements of regulatory documents allows obtaining reliable and comparable results necessary both for the optimal treatment of patients and for collecting and analyzing data on monitoring the emergence and spread of diseases of the respiratory system caused by pathogenic microflora.

Year of release:
Number of the journal:

Ensuring quality control by implementing a quality management system at the enterprise
Annotation:

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)

Problems and prospects of using the Industrial certificate in the Republic of Kazakhstan
Annotation:

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.

Year of release:
Number of the journal:

Risks of microbiological contamination of fruits and vegetables used for food
Annotation:

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.

Year of release:
Number of the journal:

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

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

Year of release:
Number of the journal:

Study of international experience in the field of industrial safety
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.

Year of release:
Number of the journal:

Comparative evaluation of different extraction methods of medical plants
Annotation:

The development of extraction techniques of medical plants aims to maximize the bioactive compounds production. Тechnologies in this area of industry have not high enough еfficiency factor. In some cases, it reaches only 40-50 %. Therefore, development of new methods to effectively extract different compounds from plant material and their input into large-scale industry is of great importance. The goal is to determine an effective and suitable technology for extracting bioactive compounds from medical plant. This is a narrative review paper which focuses on different extraction methods of medical plant. To find relevant articles for this narrative review, 73 articles were reviewed. Of these, 14 irrelevant documents were discarded. This review analyses various extraction processes to guide the selection of suitable methods for various types of medical plants and applications. This is done by outlining traditional and modern methods of extraction techniques, exploring the importance of solvents for extraction, and comparing novel and alternative methods of extraction. In conclusion, based on the current knowledge, solvent extraction is the most common method for medical plants extraction. Enzymatic hydrolysis and supercritical extraction are advanced techniques with high yield of compounds. However, more research is needed for some modern extraction methods.

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

The role of the tax passport in assessing the tax potential of the region
Annotation:

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)

Problematic issues on the formation and use of the budget of the Pavlodar region and ways to solve them
Annotation:

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

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

Analysis of the problems of the procedure for issuing an Industrial Certificate in the Republic of Kazakhstan and ways to solve them
Annotation:

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

Year of release:
Number of the journal:

Foreign and domestic practice of implementing the principles of socially responsible business
Annotation:

Main problem: in Kazakhstan, it is urgent to develop measures aimed at introduction and promotion of Corporate Social Responsibility (CSR) at all levels of Kazakh society, in order to strengthen sustainability of socio-economic development, active participation of business in social modernization and human capital development. In this regard, there is problem of forming effective mechanism of social responsibility, as well as the implementation of principles of corporate social responsibility in management practice of domestic companies. Purpose: this study aims to determine the main stages of the development of CSR in business in Kazakhstan in the specific context the domestic business sector. Methods: methods of systematic, comparative and statistical analysis and of expert assessments were used. Expert survey, document analysis, secondary analysis of sociological research, case study method were used as empirical research methods. The analysis of documents was performed to study the legislative and regulatory frameworks that determine practices of implementing interaction between business and government in modern states. To identify and characterize models of CSR implementation, method of secondary data from a number of foreign comparative studies was applied. Case study method allowed identifying empirical cases of effective implementation of mechanisms of social public-private partnership in field of social investments by domestic business structures. Results and their significance: in the article, based on study of domestic and foreign experience, mechanism of interaction between business and government in solving problems of regional economic systems was considered. Main stages of evolution of CSR practices in Kazakhstan were identified and characterized, structural (subjects, institutions) and regulatory (legislation, strategies, programs, standards) components of interaction between business and government in solving problems of region in modern conditions are established. In addition, main differences between domestic CSR system and European model are considered, general characteristics of which are given in article.

Year of release:
Number of the journal:

Innovative methodological approach to the assessment of the qualification level of business entities
Annotation:

In the conditions of the ongoing formation of a country with a market organization of public relations, the search for means and methods of unambiguous assessment of the qualification level of subjects of both educational and professional activities is becoming more and more urgent. The problem is the inconsistency of the paradigm and methods of assessing the knowledge and abilities of subjects. Purpose of the article is to develop proposals and recommendations to overcome difficulties in the development and implementation of the National Qualification System of the Republic of Kazakhstan. The method of content-genetic logic of ascent from the abstract to the concrete, a speculative language of functional and schematic images of thought was used. A comparative analysis was carried out and contradictions were revealed in the approaches to the development of the National Qualification System of the Republic of Kazakhstan of the Ministry of Education and Science of the Republic of Kazakhstan and the Ministry of Labor, Employment and Social Protection of the Population of the Republic of Kazakhstan. Numerous semantic terminological "gluing", incorrect definitions in the developed qualification documents of such keywords as activity, employment, work, labor, profession, position, knowledge, abilities, qualifications, etc. have been established. In order to eliminate the conceptual confusion and ambiguity of the approved normative documents, it is recommended to articulate their names in the same type of task-qualification format. Relevant examples are given. A special role in ensuring a high qualification level of all subjects belongs to teaching staff. Therefore, it is recommended to improve their functional literacy, update the pedagogical paradigm and develop a system for assessing the qualification level of education workers. To ensure the unambiguity, the conceptual status of the terms used in the qualification procedures, it is recommended to use together an innovative method of content-genetic logic and a speculative language of functional schematic images that allow visualizing, checking and correcting the concepts being constructed according to the criteria of morality, logic and consistency. As an example, the scheme of logical derivation and differentiation of the concepts of position, role, profession, specialty, position, as well as a typical unit of professional activity is given.

Author: V.I. Tsoy
Year of release:
Number of the journal:

The development of e-commerce in the information space and the need to protect consumer rights
Annotation:

The main thesis of the proposed research is that in modern conditions of globalization and the development of the information society, approaches in civil law turnover to goods and, accordingly, to the protection of human rights are radically changing. As part of the development of electronic commerce, information has also become a commodity, which causes many different disputes in science. Perhaps this is due to the fact that information is a relatively new object for the science of civil law, compared with objects of law that have been known for more than two thousand years, such as a thing and are considered classical. Information, confidential information (trade secrets and know-how) belong to the so-called objects of law, and civilists, relatively speaking, call them atypical, since they have become known to civil law not so long ago. The development of economic relations, as a rule, requires the development of a new, appropriate array of legal norms, which in the future may form a separate civil law institution that does not contradict the Constitution of the Republic. The purpose of the study is to develop its own conclusions based on a comprehensive civil law analysis of the legal nature of e-commerce relations, its essential features of civil law regulation of relations in the field of e-commerce and information; to provide suggestions and recommendations for improving legislation in this area. In addition, the article pays attention to the protection of the rights of consumers of e-commerce services. When conducting the research, the author was guided by the following methods: general scientific (historical, formal-logical, system-structural, system-comparative, etc.) and special legal (formal-legal, comparative-legal and others). The article substantiates that the evolution of the carrier of the written form does not lead to the emergence of a new form next to the written one: the peculiarity of the very fixation of the will in electronic data transmission means is not only the creation of a text document, but also the possibility of fixing the will with the help of sound, video files, graphic files. The doctrine of civil law has formulated a conceptual approach, according to which the possibility of the emergence and existence of the right of ownership of information is denied. In the civil sense, information as such cannot be exploited as a thing, or used as a result of intellectual, creative activity. The article concludes that the relations of an individual entrepreneur arising from contracts aimed at purchasing, ordering goods (works, services) for the purpose of satisfying personal, family, household, cultural and other personal household needs not related to the implementation of their entrepreneurial activities should be subject to legislation about consumer protection.

Year of release:
Number of the journal:
Heading: Law

An innovative approach to the development of biotechnology of specialized products for the nutrition of athletes
Annotation:

Main problem: the article substantiates the relevance of the development and production of specialized food products for athletes and the population involved in sports, fitness as part of a healthy lifestyle. Purpose: development of specialized food products with a general health-improving character, intended for the population involved in sports, fitness and experiencing increased physical exertion. Methods: the obtained results were statistically processed using the methods of correlation and regression analysis and standard software packages "Statistica 6.0". Measurements of chemical, microbiological, organoleptic parameters were carried out using standard methods and modern instruments: an analyzer, an analytical analyzer electrophoresis cell, a high-performance liquid chromatograph, and others. Results and their significance: a scientific concept for the creation of fermented specialized milk-based food products for sports nutrition was formulated; biotechnologies for specialized food products for athletes were developed. For the practical implementation of the results of analytical and experimental studies, packages of regulatory and technical documentation for the production of new products have been developed, which have been tested in the production conditions of existing enterprises in the dairy industry.

Year of release:
Number of the journal:

Development of regulatory and technical documentation for the examination of equipment operating under pressure
Annotation:

Development of regulatory and technical documentation for the examination of equipment operating under pressure

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

On the application of CASE-methodologies at the stage of analysis and design of software tools
Annotation:

Main problem: the globalization of the information sphere has led to a significant increase in the volume of stored and processed information. To increase the processing speed and provide information to the recipient, it is logical to increase the power of the equipment on which the information is processed. But such a path also leads to an increase in financial costs for continuous modernization or complete updating of computer equipment and application software. Purpose: an alternative solution to increasing the capacity of hardware and software may be to optimize the process of organizing data storage, and already at the stage of information analysis. At the initial stages of the task, a huge amount of information is collected and processed, which needs to be classified, to identify essential and non-essential information flows for the information system being developed, etc. The quality of functioning of the developed information system as a whole and its individual modules in particular will depend on how correctly and fully the structuring and systematization of data will be carried out. Methods: modern methodologies of conceptual design of information systems shift the emphasis from software implementation to analysis and modeling of the production environment. The tools used in the process of conceptual modeling allow you to automate the main part of the processes, including the development of program code in the format of templates (patterns), including the preparation of documentation for the software product being developed. Since modern methodologies and tools are based on the use of powerful graphical tools, this significantly increases the visibility and simplifies the process of making adjustments to the information system project, actually using the "Drag-and-Drop" technology. This allows you to redistribute the time spent on the implementation of the first stages of information system development, allocating more time to the analysis and design of the software environment at an abstract, conceptual level. Results and their significance: the stages of analysis and design do not require large financial costs and are more variable. Information at these stages is easier to adjust and change than, for example, at the stage of writing program code. In addition, it is at these stages that the most active interaction between the developer and the customer is carried out, where maximum visibility and variability of the project of the future information system is required. And the use of modern software design methodologies significantly increases the efficiency of the first stages of information system design.

Author: I.I. Lyashenko
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
Annotation:

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

Year of release:
Number of the journal:

Criminal Legal Characteristics of Subjects of Crimes Against Morality
Annotation:

The main problem is the relevance of the research topic. The history of the development of civilization shows that law and morality as components of the spiritual culture of society are organically linked to each other. The legal system of any state enshrines the moral requirements and moral principles that are vital for the whole society. When creating norms or improving them, the legislator must take into account the state of the public moral culture of the population so that the laws being developed are fair and perceived by members of society. Purpose: The purpose of the study is the further theoretical development of a set of criminal law issues related to determining the place of morality in the system of objects of criminal law protection, their role in the system of measures to combat crime, as well as the development on this basis of proposals and recommendations for improving criminal legislation regulating liability for attacks on public morality. Methods: Methodology and methodology of the study. The methodological basis of the study was made up of: generally recognized methods of scientific research of the phenomena of reality in their interrelation and interdependence both at the theoretical level (systemic, comparative legal, formal legal, historical methods of analysis, etc.) and at the empirical level (statistical analysis, questionnaires, research of documents, printed publications); the main provisions of the theory of criminal law, ethics, philosophy, psychology; rules of formal logic. The results and their significance: The stated circumstances, as well as the lack of elaboration and discussion of most of the provisions related to the modern legal regulation of crimes against public morality and their qualifications, determined the choice of the research topic. Crimes against morality are mostly committed intentionally. For example, involvement in prostitution, the organization of brothels for prostitution or maintenance, as well as other types of criminal acts directed against humanity (morality), are committed with direct intent. A person who organizes and maintains brothels for prostitution is aware that he is doing this for profit. Among the crimes committed against humanity (morality), animal abuse is committed mainly out of hooligan motives.

Author: S.T. Iksatova
Year of release: 2024
Number of the journal: 1(93)
Heading: Law

Legal Education Aspects Among the youth in the Republic of Kazakhstan
Annotation:

The main problem: The development of theoretical aspects of legal education, legal awareness. Organizational forms of legal education. Forms and methods of education of legal awareness, legal culture. Features of the formation of legal culture in the modern period. Problems of improving legal culture and legal education. Legal education forms a sense of confidence and independence in the legal sphere among the population of the state, thereby stimulating the legal activity of an individual, which presupposes voluntary, conscious, proactive, socially and morally responsible human behavior. Purpose: The article deals with the legal education of modern youth. The means of forming a legal culture are the promotion of law, the development of legal knowledge among citizens, the practical strengthening of the rule of law, the presence of a strong legal science, the improvement of the system of legal acts, which is achieved due to the presence in the state of a democratic, effective constitution and high legal and technical-legal quality of laws and by-laws. Methods: Methodology of the study. The methodological basis of the study was made up of: generally recognized methods of scientific research of the phenomena of reality in their interrelation and interdependence both at the theoretical level (systemic, comparative legal, formal legal, historical methods of analysis, etc.) and at the empirical level (statistical analysis, questionnaires, research of documents, printed publications); the main provisions of the theory of criminal law, ethics, philosophy, psychology; rules of formal logic. The results and their significance: In this regard, there is a need to create a Republican Center for Legal Education at the Institute of State and Law, which will provide scientific research on the problems of legal education and upbringing, the development of the content and methodology of legal education at all levels of continuing education of students.

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