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Bulletin of the Innovative University of Eurasia

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Attention and memory as key cognitive functions in the educational environment
Annotation: Main problem: the article highlights the problem of deterioration of concentration of memory and attention of students in stressful situations of the educational process. Purpose: Diagnostics of the level of attention and memory of psychology students during the examination session. Methods: “Black-red tables of Schulte numbers” technique. Results and their significance: The article considers attention and memory as the main cognitive resources that ensure the effectiveness of educational activities. The emphasis is on the analysis of their relationship and functional significance in the process of assimilation of information. The main types of attention and memory, their classification, as well as the features of manifestation under the conditions of the academic load are described. The "Black and Red Schulte Tables" technique aimed at diagnosing the stability, concentration and switchability of attention was used as an empirical basis for the study. The study involved 20 students of the Innovative University of Eurasia studying in the specialty "Psychology". A comparative analysis of the indicators of first- and secondyear students revealed significant differences in the pace of work, the number of errors and the level of attention stability.
Year of release: 2025
Number of the journal: 2(98)

Universal learning activities as a cognitive orientation of students
Annotation: The article is devoted to the analysis of universal learning activities as a key component of the formation of cognitive orientation of students. Educational standards are considered in the context of the state mandatory standard as the basis for the development of a student's personality, independence and readiness for lifelong learning. The purpose of the article is to reveal the essence and structure of universal learning activities, including regulatory, communicative, cognitive and personal components. Special attention is paid to cognitive DMS, such as logical operations, analysis, synthesis, comparison, generalization, and the ability to set and solve learning tasks. It is emphasized that the formation of a management system contributes to the development of cognitive activity, critical thinking and motivation to learn. The pedagogical conditions and methodological approaches that ensure the effective development of universal learning activities in the educational process are also considered. In conclusion, it is concluded that educational management systems are an integral part of the educational process, contributing to the formation of conscious cognitive activity of students. Special emphasis is placed on cognitive DMS, as they are directly related to the development of interest in knowledge, the ability to think, analyze, plan and draw conclusions. It is emphasized that the systematic formation of the management system contributes to the increase of educational motivation, the development of independence, reflection and responsibility for the results of their own activities. The pedagogical conditions, forms and methods of organizing the educational process aimed at the development of educational management are also considered: project activities, problem-based learning, meta-subject approaches.
Year of release: 2025
Number of the journal: 2(98)

Economics of the Agrarian Sector: Key Aspects and Contemporary Challenges
Annotation: The agrarian sector of the economy faces a number of systemic problems such as dependence on natural and climatic factors, insufficient technological equipment, and limited access to financing, which hinder sustainable development and productivity growth. Furthermore, mechanisms for state support and innovation stimulation are not fully developed, leading to decreased competitiveness of agricultural enterprises in domestic and international markets. The aim of this study is to analyze the main economic problems of the agrarian sector, identify their causes, and propose recommendations to improve economic policy and support instruments in the industry. The research employs comparative methods, a systemic approach, and an analysis of the regulatory and legal framework to assess the condition of the agrarian sector, its resource potential, and operational efficiency. The analysis revealed that the key issues in the agro-sector are high dependence on natural factors, a lack of investments and innovations, as well as imperfections in the state regulation system. The introduction of modern technologies, infrastructure development, and the creation of more transparent support mechanisms can enhance the resilience and competitiveness of the agro-industrial complex. Implementing these measures will contribute to food security, employment growth, and economic development of the regions. The significance of these results lies in enabling a comprehensive approach to the development of the agrarian economy, aimed at increasing its efficiency and adapting to contemporary challenges, which is crucial for the stable socio-economic development of the country.
Author: A.I. Tkacheva
Year of release: 2025
Number of the journal: 2(98)

Modern Trends in the Development of the Microfinance Sector of the Republic of Kazakhstan
Annotation: Despite the active development of microfinance organizations (MFOs) in Kazakhstan, the issues of high interest rates, insufficient regulation, risks of excessive indebtedness of the population, as well as poor accessibility of microfinance services for the rural population and small entrepreneurs remain unresolved. Objective to analyze modern trends in the development of the microfinance sector of the Republic of Kazakhstan, to identify key problems and propose directions for its further improvement, taking into account international experience and the socio-economic conditions of the country. Te work used methods of system analysis, as well as generalization and interpretation of statistical and regulatory data. The assessment of trends was carried out on the basis of data from the Agency for Regulation and Development of the Financial Market and other official sources, taking into account international experience in the development of microfinance. The study identified key trends in the sector, including digitalization of financial services, growth of the client base and increasing government regulation. It was found that microfinance organizations are beginning to play a more significant role in ensuring financial inclusion. At the same time, there remains an imbalance in the territorial availability of microloans and risks of social instability associated with the growth of the population's debt burden. The results obtained allow us to form an objective picture of the state of the sector and identify areas of its potential growth and vulnerability. The research materials can be used in the process of developing public policy in the field of microfinance, as well as in forming development strategies for microfinance organizations. They are also of interest for scientific research aimed at studying tools for increasing financial accessibility and sustainability of credit systems.
Year of release: 2025
Number of the journal: 2(98)

Modern Trends and Technologies of Operational Management of Microfinance Organizations
Annotation: The main problem of the study: microfinance organizations (MFOs) face the need to adapt to a rapidly changing digital environment, increased regulation and growing customer expectations in terms of speed and transparency of service. At the same time, operational management, as a key element of the sustainability and competitiveness of MFOs, is often carried out on outdated or fragmented platforms, which reduces the effectiveness of decision-making and increases risks. The purpose of the article: to identify modern trends and assess the impact of digital technologies on the system of operational management of microfinance organizations, as well as to offer recommendations for improving management efficiency based on an analysis of best practices. Research methods: the study used industry literature analysis, a study of the practices of leading microfinance organizations, and a summary of expert opinions, which made it possible to identify patterns in the development of technologies and approaches to operational management in this area. Results obtained: it was found that digitalization and the introduction of intelligent management systems contribute to increasing the efficiency of operational decisions, reducing operational risks and improving the quality of customer service. The study confirmed the relevance of integrating modern technologies into the processes of microfinance organizations to increase their sustainability and competitiveness. Practical significance of the study: the results can be used by microfinance organizations to increase the efficiency of internal processes, minimize risks and improve customer service. The recommendations and identified technologies can be implemented in the digital transformation strategy of MFIs, as well as used in the development of operational management regulations.
Year of release: 2025
Number of the journal: 2(98)

The Role and Importance of the Personnel Remuneration System in Organization Management
Annotation: The main problem of the study is that in many organizations the personnel remuneration systems do not meet modern requirements of strategic management and do not fully take into account the needs of employees, the level of their contribution to the common cause and the peculiarities of the organizational culture. The lack of a clear connection between labor results and the incentive system leads to a decrease in motivation, a formal attitude to responsibilities, an increase in staff turnover and a drop in productivity. In the context of increasing competition and constant changes in the external environment, the effectiveness of the remuneration system is becoming one of the key factors in the sustainable development of the company. The purpose of the article is to analyze the role and importance of the remuneration system as a tool for personnel management and improving organizational efficiency. Methods: the study used the methods of comparative analysis, questionnaires, expert assessment and a systems approach, which made it possible to comprehensively consider the impact of the incentive system on employee behavior. The obtained results confirm the direct relationship between the fairness and transparency of the remuneration system and the level of labor motivation, and also demonstrate that a well-designed incentive system helps to reduce staff turnover and increase labor productivity. The practical significance of the study lies in the possibility of applying its findings to improve existing incentive systems in organizations of various profiles, which will increase staff involvement and achieve sustainable development of the company.
Year of release: 2025
Number of the journal: 2(98)

Development of competencies in the field of sustainable development among university students, new tools
Annotation: In the context of global climatic, social and economic challenges, sustainable development is becoming an integral element of government policy and strategies for the development of education. Higher education plays a key role in training future specialists who are able to act meaningfully and responsibly in the face of uncertainty and complexity of modern problems. In this regard, the formation of students' competencies in the field of sustainable development is of particular relevance. Despite the recognized importance of integrating sustainable development into the educational process, traditional approaches are not effective enough to form students' deep knowledge, motivation and practical involvement. Purpose is study the potential of the MAKE (Motivation, Attitude, Knowledge, Engagement) structure as an innovative tool for developing competencies in the field of sustainable development among students of universities in Kazakhstan. Methods - analytical and comparative methods based on the study of foreign experience in the implementation of the MAKE model and its adaptation to the Kazakh educational context are applied. The results and their significance: the high efficiency of the MAKE model for the formation of holistic sustainable attitudes among students has been established. Recommendations for its integration into educational programs are proposed. The results of the research contribute to the development of a scientifically based approach to personnel training for a sustainable economy.
Year of release: 2025
Number of the journal: 2(98)

Management accounting and internal audit to ensure business efficiency
Annotation: In the context of dynamic development of global and national economies, the need for effective enterprise resource management is increasing. Management accounting and internal audit play a key role in ensuring financial stability, risk minimization, and enhancing the transparency of business processes. The article examines the main reasons justifying the importance of implementing these tools, as well as their impact on a company's operational and strategic efficiency. To study the key aspects of management accounting and internal audit, their role in modern corporate governance systems, and to identify the benefits and risks associated with their absence. Special attention is paid to the differences between management, financial, and tax accounting. The research employed methods of comparative analysis, a systems approach, and case studies, which allowed for evaluating the practical significance of management accounting and internal audit using real-world business cases. It has been proven that the implementation of management accounting and internal audit systems improves decision-making quality, reduces financial risks, and optimizes enterprise resources. Recommendations for enhancing accounting processes have been formulated, ensuring long-term sustainability and business competitiveness. The practical value of the study is supported by concrete examples of the effective application of these tools in managerial activities.
Year of release: 2025
Number of the journal: 2(98)

State regulation of sustainable development of rural areas
Annotation: The imbalance in the development of rural areas, manifested in the outflow of population, declining living standards, insufficient infrastructure and weak support from the state, hinders the sustainable socio-economic growth of the regions. To determine effective mechanisms of state regulation that promote the sustainable development of rural areas, taking into account the social, economic and environmental components. The study is based on system and comparative analysis, statistical modeling, as well as an analysis of the regulatory framework in the field of rural policy. The main barriers to the sustainable development of rural areas are identified and areas for improving state regulation are proposed, including measures to stimulate the agricultural sector, improve social infrastructure and create sustainable employment. The results allow us to formulate a comprehensive approach to managing the development of rural regions. The findings and recommendations can be used by government agencies and local governments in the formation of rural development programs, as well as in the framework of designing sustainable territorial planning strategies at the regional level.
Year of release: 2025
Number of the journal: 2(98)

Digitalization of the Breeding Process and the Application of Cluster Analysis in the Development of Soybean Breeding
Annotation: Although Kazakhstan increases the area under soybean cultivation annually, its production remains challenging in the northern and eastern regions due to the limited number of varieties adapted to climatic conditions. Traditional methods of selecting parental forms for the creation of new ultraearly and early soybean varieties require significant time and resource investments, so modern breeding technologies are aimed at increasing the accuracy and efficiency of hybridization. In the context of agricultural intensification and the need to adapt soybean varieties to specific agroecological conditions, cluster analysis has proven to be an effective tool for evaluating and selecting varietal material. Its application made it possible not only to structure the studied soybean accessions by economically important traits, but also to identify the most promising forms for subsequent use in breeding programs. The article presents the results of a study of 102 collection soybean accessions of various ecological and geographical origins, evaluated by the main economically important traits in order to define criteria for selecting sources and donors for breeding for high productivity, early maturity, and high biochemical performance, using cluster analysis via Ward’s method with the Statistica v.13 software. To conduct a cluster analysis of 102 collection soybean accessions for systematization based on economically important traits and to identify genetically promising parental forms to improve the efficiency of the breeding process and accelerate the development of new varieties adapted to the conditions of the northern and eastern regions of Kazakhstan. The study was conducted using the hierarchical clustering method based on Ward’s method. Statistical analysis was carried out using Statistica v.13. As a result of studying 102 collection soybean accessions using cluster analysis, five clusters were identified that differed in sets of economically important traits. From the first cluster, four accessions were identified as sources and donors of high yield and high protein content in seeds. From the second cluster, six accessions were identified as sources and donors of early maturity, and five as sources of high protein content. From the third cluster, four early maturing accessions, three highyielding accessions, five with high protein content, and three with high fat content were identified. From the fourth cluster, three accessions were identified by yield level, two by 1000 seed weight, two by protein content, and four by pod insertion height. In the fifth cluster, seven soybean accessions stood out for yield and three for pod insertion height. Cluster analysis has proven its effectiveness as a digital breeding tool, facilitating the accelerated development of adapted soybean varieties and the expansion of soybean cultivation in Kazakhstan.
Year of release: 2025
Number of the journal: 2(98)