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.

The right of ownership, like property itself, occupies one of the mainplaces in public life. Statutory regulation of property relations in the Republic of Kazakhstan existed throughout the entire period of statehood formation. Today, property relations are regulated by the norms of various branches of law. But civil law regulation occupies one of the most important places in the system of regulatory regulation. This article deals with a comprehensive analysis of the main legal concepts, such as property, owner, subject of property rights, as well as forms and types of property, the grounds for the emergence and termination of property rights and ways to protect and protect the absolute right of the owner. A certain thing may belong to several persons as common property. In this case, the right of ownership is distributed among several owners (co-owners). The totality of legal norms on common property forms the institution of common property law. The purpose of this work is a comprehensive analysis of the main legal concepts, such as property, owner and subject of property rights, as well as forms and types of property, the basis for the emergence and termination of property rights and the definition of ways to protect and protect the absolute right of the owner. The means of achieving this goal is the study of the works of Kazakh legal scholars, the study of the analysis of practical materials. The article uses the following methods: comparative-legal, system-structural, formal-logical, as well as the method of system analysis. The legislation of Kazakhstan provides for two subjects of State property that have the right to act on their own behalf: the Republic of Kazakhstan as a whole (in respect of property constituting republican property) and the administrative – territorial unit (in respect of property constituting municipal property). That is, in civil circulation, data are carriers of state property rights. Depending on the tasks performed, the State exercises the powers of the owner on behalf of one of the specified entities. The Republic of Kazakhstan and the administrative-territorial unit are not legal entities. However, unless otherwise provided by legislative acts, they are subject to the rules governing the participation of legal entities in relations regulated by civil law. The state and administrative-territorial unit, as special subjects, have all the rights ofsubjects of civil legal relations and are limited in legal personality only by the current legislation.

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.

Injuries among domestic animals account for 50-70 % of all non-communicable diseases. Fractures of bones, mainly limbs, occur in 44.5 % of cases. The main goal of fracture treatment is to restore normal function and movement of the limb, and the ways in which this is done are varied. Preference is given to methods that do not constrain the movement of the limb, allowing the animal to use it during the treatment period. Purpose: This article discusses the method of bone osteosynthesis, which has proven itself in the treatment of bone fractures, and is relevant today in veterinary medicine. The main study was conducted on the basis of the veterinary clinic "Shans" in Pavlodar. For osteosynthesis, plates for osteosynthesis and screws made of titanium alloy were used. This is due to the fact that when in contact with each other, the metal that fixes bone fragments can oxidize. Animals come to the clinic as a result of injuries that lead to fractures. The most common causes include falls from a height, motor vehicles, careless or rough handling of animals, and contact with other animals. When a fracture is established by obvious signs or if a fracture is suspected, such patients are preliminarily sent for x-rays. Upon receipt of an X-ray image and with the consent of the owner of the animal, osteosynthesis is performed. When accessing bone fragments, the incision was made along the muscle fibers. Osteosynthesis was performed according to the method described by V.M. Shapovalov (2009). The general condition of the animals after osteosynthesis was restored after 3-5 days. All animals, after bone osteosynthesis, completely relied on the limb. Contractures of adjacent joints and muscle atrophy were not determined. Plain osteosynthesis of the femur, in the presence of the necessary instrument and consumables, is not very difficult to perform. Performing bone osteosynthesis in the early stages makes it possible to include the limb in the locomotory act, as a result of which the animal actively uses the limb during the rehabilitation period.

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.