Eurasian Journal of Economic and Business Studies最新文献

{"title":"Review of Foreign Experience in the Performance Audit of Tax and Customs Administration","authors":"Olzhas Nessipbay, Мadina Sеrikоvа, N. Bashkirova","doi":"10.47703/ejebs.v3i65.136","DOIUrl":"https://doi.org/10.47703/ejebs.v3i65.136","url":null,"abstract":"President of Kazakhstan Kassym-Jomart Tokayev’s State of the Nation Address, September 1, 2020 “Kazakhstan in a new reality: time for action” he stressed the need and importance of а fair redistribution of national income, thereby developing а tax policy that is understandable to all citizens of the country . At the same time, tax administration is complex and clearly coercive in nature. The message also emphasizes the need to diversify tax rates as an additional lever for diversifying the economy and supplementing the budget. International taxation standards require special attention in order to maximize the flow of foreign investments to Kazakhstan and profitable reinvestment. In addition, according to experts, GDP almost a third of them are in shadow countries - great potential for increasing budget revenues. Digitization of the tax and customs sectors will significantly help in the fight against the \"shadow economy\" in all its manifestations. The new budget planning system should ensure national priorities and become a subordinate part of the national planning system.Conducting an audit of the effectiveness of tax and customs administration is one of the main areas of external state audit, thereby determining the relevance of the research topic. \u0000Given that the purpose of public audit is to improve the efficiency of management and use of budgetary funds, assets of the state and entities of the quasi-public sector, it became necessary to create a methodological framework for public audit that complies with the guidelines of the Lima Declaration and international audit standards. Additionally, as well as improve the legislative and methodological framework of the current system of public audit. \u0000The article deals with the issue of performance audit of tax and customs administration, as well as foreign experience in performance audit of tax and customs administration. To achieve these goals, the topic of the concept of tax and customs administration is disclosed. Another resolved issue is foreign experience in performance audit of tax and customs administration.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114339009","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"On the development of an innovative type of entrepreneurship in the field of waste in Kazakhstan","authors":"D. Ausharipova, L. Kulumbetova","doi":"10.47703/ejebs.v2i64.98","DOIUrl":"https://doi.org/10.47703/ejebs.v2i64.98","url":null,"abstract":"The aim of the research is to analyze the development opportunities of innovative businesses in the field of waste aiming at the transition of the Republic of Kazakhstan to a \"green\" economy. The following objectives were formulated:  developing the approach to the definition of a \"green\" economy; identifying the problems based on a comprehensive analysis of the waste management sphere of the Republic of Kazakhstan; developing recommendations for the development of a \"green\" business.\u0000The research methodology is based on a systematic analysis of the waste management sphere. The analysis was conducted to identify the potential for the development of a \"green\" business. As a result of research, it was concluded that the existing business models and waste management systems are inefficient. The results also propose a number of measures to stimulate the development of the waste disposal and recycling business, which will contribute to the \"greening\" of the economy of Kazakhstan.\u0000The relevance of the research is claimed by the fact that an innovative approach to the development of entrepreneurial activity in the field of waste is scientifically justified. By using the example of advanced foreign experience in waste disposal, the expediency of waste recycling to obtain specific types of finished products was depicted. The obtained results can be used in the development of regulatory documents on the problems of waste management, measures to support small and medium-sized businesses in this area; in the practical activities of state bodies and entrepreneurs; in the educational process when teaching the disciplines \"Green Economy\", \"Sustainable Development\", \"Fundamentals of Entrepreneurship\", \"Environmental entrepreneurship\".\u0000Conclusions: It is necessary to strengthen state regulation of the sphere of solid waste, create conditions for the development of innovative businesses for the disposal and recycling of waste, and the use new business models in the activities of waste processing enterprises.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132382699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of Innovation Activity in the Industrial Market of Kazakhstan","authors":"A. Maldynova, M. Davletova","doi":"10.47703/ejebs.v2i64.87","DOIUrl":"https://doi.org/10.47703/ejebs.v2i64.87","url":null,"abstract":"The growth of innovative potential is becoming the main driver of the competitiveness of the national economy. It is obvious that economic growth can be achieved only through the development of industrial and innovative achievements, the introduction of new technologies, and the use of modern computer technologies in production. \u0000Unfortunately, in Kazakhstan, the development of innovations is not sufficiently developed now. We see a small number of innovative developments, a small number of patents. Science is not related to business. All this confirms the fact that it is necessary to develop innovative potential in Kazakhstan, stimulate the demand and supply of innovations. \u0000Obviously, innovation is a key driver for the development of any enterprise. Only a wide assortment and high quality cannot ensure competitiveness; it is necessary to introduce innovations and new technologies. At the same time, innovative activity should be permanent and not be a one-time event. \u0000It is necessary to analyze the innovation market by conducting regression analysis. Regression analysis is a method of modeling measured data and examining its properties. \u0000To analyze the influence of the main indicators of innovative activity, 7 variables were selected, the data were considered in the context of 14 regions and two cities: Nur-Sultan (Astana) and Almaty.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130319976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Emerging Industry Trends Shape the Business and Economic Research and Analysis in 2022 and Beyond","authors":"R. Lodhi, D. Shahid, Z. Mahmood","doi":"10.47703/ejebs.v2i64.101","DOIUrl":"https://doi.org/10.47703/ejebs.v2i64.101","url":null,"abstract":"In the era of digital economy research and analysis industry is prepared for tumult. The multiple topics evolved towards modern business approaches that led to several disruptions that can be observed few years back and would continue to see this segmentation down the line. Many countries at macro level and organizations and individuals at micro levels are changing their methods to solve their day-to-day problems through different modern set of behaviors and technology. During COVID-19 individuals those were having technology anxiety but now they are in the learning process to use the advanced technological systems. These emerging business practices are being driven by big data, artificial intelligence, and deep learning that might be advert trends that shape the research approaches and analysis in 2022 across industries. This in turn abets researchers and analysts derive important information that may alternate the look of every key sector of the economy. Similarly, these new trends forced the researchers and analysist to conduct different studies and report the new trends in the best practices for the modern world. One of key purpose of this conceptual paper is to highlight the tendencies of corporate world that shape the research and analytical techniques in 2022 and afar specifically in the business and economic research areas. Nevertheless, to draw the attention of theorists, researchers, and practitioners to develop systematic reflections, investigation and taking action to deal with embryonic research and analysis approaches.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"12 10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128144711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of Entrepreneurship as a Main Priority in Ensuring Youth Employment","authors":"E. Buitek, Мarziya Мeldakhanova, S. Kaliyeva","doi":"10.47703/ejebs.v2i64.88","DOIUrl":"https://doi.org/10.47703/ejebs.v2i64.88","url":null,"abstract":"International practices show that systematic state support of the development of youth entrepreneurship gives a chance to talented and ambitious young people with potential and promising business ideas to become entrepreneurs, and will ensure the development of entrepreneurship in the country, which, in turn, will lead to economic growth, increase in employment, investment attractiveness, and social stability of society. The purpose of research paper is to consider the priorities of ensuring effective youth employment. The areas of youth entrepreneurship development are one of the tools for increasing youth employment, where there should be taken into account the current situation in youth entrepreneurship in Kazakhstan. Methods of tabular representation of data is used as statistical tool. Originality of the research is that authors tried to examine the improvement of institutional frameworks that contribute to increasing the potential for the formation of full employment , which should include a complex improvement of the conditions for the labor market functioning in such areas as improvement of the system of employment promotion institutions and advanced training of labor force; improvement of the efficiency of the information infrastructure of the labor market; improvement of the regulative infrastructure of the labor market in terms of regulating the relations of the market players and stimulating the creation of new jobs.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125483646","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Formation and Development of Digital Hubs in Kazakhstan: Risks, Drivers and Mechanisms","authors":"A. Kireyeva, A. Jussibaliyeva, G. Seitkan","doi":"10.47703/ejebs.v2i64.90","DOIUrl":"https://doi.org/10.47703/ejebs.v2i64.90","url":null,"abstract":"The purpose of this study is to analyze the best foreign experience in the formation and development of digital hubs, as well as to identify the principal risks, drivers, and mechanisms of their formation in the regions of Kazakhstan. Based on the conducted literary review, the author's vision of the digital hub is given, and its main features are identified. The methodological basis of the research was the scientific works of domestic and foreign scientists, analytical reports, the results of scientific and practical publications. The authors revealed that various programs for the formation and development of digital hubs are being implemented in European countries, thereby demonstrating the experience of introducing and applying digital technologies in manufacturing, industry, and business. The analysis showed that various digital technology development programs are being implemented in Kazakhstan. Still, the possibilities of forming a digital hub and its development depend on the quality of the ICT infrastructure. In particular, the authors identified possible risks and presented their classification, which may arise during the implementation of the activities of the digital hub. The drivers of forming a digital hub are proposed, creating the foundation for sustainable development through the adaptation of existing knowledge. The main mechanisms for forming digital hubs that can create conditions for their expansion have been developed: structural, technological, innovative, investment, institutional and social. The proposed mechanisms, if applied systematically, will contribute to the effective formation and development of digital hubs in Kazakhstan.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"77 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129254316","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of Brand Image and Quality on Purchasing Decision on Foreign Clothing Companies among Working Adults in Kazakhstan","authors":"Alisher Mamedov, A. Khatibi, J. Tham","doi":"10.47703/ejebs.v1i63.75","DOIUrl":"https://doi.org/10.47703/ejebs.v1i63.75","url":null,"abstract":"The research has been conducted to study the impact of brand image and Quality on the customer's purchasing behavior of imported brand clothing in Kazakhstan. The study's objectives were to investigate the factors influencing customer behavior, including brand image and Quality. As well as to investigate the influence of consumer behavior on buying decisions. This was a qualitative inquiry by definition. For this research, a random sample of 500 working persons in Astana city was chosen; however, only 408 of them participated and provided their responses as survey respondents. This study's participants were asked to fill out a questionnaire to gather data. Statistical software (SPSS) was used to analyze the data. To validate the hypothesis, the correlation was applied to the results. This study employs multivariate analysis to investigate consumer behavior and purchasing decisions, with the influence of the two predictors (brand image and Quality) weighed against the mixture of the two outcome variables. The correlation and multivariate analysis results indicate that Quality impacts both consumer behavior and purchasing decisions on foreign clothing companies, while the brand image does not deal with the customer's buying decision. Also, it has explored that consumer behavior has a positive association with their decision to buy from foreign clothing companies. This study will assist in gaining awareness of existing market tastes in Kazakhstan and how it will assist in estimating the customer's potential needs, desires, and desires, patterns.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128412944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Development of Measures to Amend the Labour Protection Regulations of the Chemical and Petrochemical Industry of Kazakhstan","authors":"K. Nurgalieva, Leila K. Mardenova, Anel Usenova","doi":"10.47703/ejebs.v1i63.78","DOIUrl":"https://doi.org/10.47703/ejebs.v1i63.78","url":null,"abstract":"The chemicals and petrochemicals industry is currently one of the world's leading international economies. But at the same time it also remains an industry where harmful, difficult and hazardous working conditions for workers are present. All occupational safety and health protection measures must be aimed at achieving the main objective of reducing the level of occupational diseases on the basis of, first and foremost, preventive work on risk factors. Professional activity at chemical and petrochemical enterprises reveals the necessity to develop a clear algorithm of occupational risk analysis, which has a common basis with assessment of other technical risks. The chemical and petrochemical industry is an industry with a large number of risks: risk of fire, risk of explosion, risk of leakage of harmful chemicals, risk of evaporation of harmful chemicals. All these risks entail risks of getting sick: respiratory tract cancer, etc. and the resulting disability or disablement. \u0000This article examines some methods of occupational risk assessment in the chemical and petrochemical industry. Analysis of methodologies such as the ranking of occupational hazards, the Kwij Al-Dalemi occupational risk assessment, as well as the French experience of the Laboratory Laboratory Network-Prevention Network-National Surveillance for Occupational Diseases (Research National de Vigilance et de Prevention des Pathologies Professionneles, RNV3P) and the US experience of LHAT-Laboratory for Hazardous Substances Assessment in Iowa State in the USA. The article details the methodology for ranking occupational hazards in chemical plants and shows the ranking of occupational hazards by priority and their short- and long-term exposure.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127288142","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Migration Processes of Labor Resources in the Regions of Kazakhstan within the EEU","authors":"Ainagul Arbashiyeva, M. Spanov","doi":"10.47703/ejebs.v1i63.79","DOIUrl":"https://doi.org/10.47703/ejebs.v1i63.79","url":null,"abstract":"The article is aimed to analyze the migration process of labor resources taking place in the regions of Kazakhstan within the EEU conditions. Comparative analysis of international labor migration theories and their relation to the migration process in the regions of Kazakhstan were outlined in the paper. Moreover, a comparative analysis of the dynamics of internal and external migration in the Republic of Kazakhstan and regions was carried out. The study justified the ways to decelerate the negative dynamics of population migration in the context of the EEU.  According to the results of the analysis, the largest number of migrants migrated from Turkestan, Almaty, and East Kazakhstan regions in recent years. Furthermore, Zhambyl and Karaganda regions are among five regions with recorded negative migration balances.   These trends reflect the current demographic and economic security issues of the country, especially in regions with a sharply declining population. Therefore, it is essential to control the flow and pace of migration, the direction of migration, by improving the living conditions of the population and providing employment in distant regions.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"67 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124550572","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"HRM Comparative Performance and Practices within MNCs’ subsidiaries in Kazakhstan","authors":"M. Masyhuri","doi":"10.47703/ejebs.v1i63.71","DOIUrl":"https://doi.org/10.47703/ejebs.v1i63.71","url":null,"abstract":"The issue of human resource management (HRM) is critical to economic growth, particularly in the countries like the Commonwealth of Independent States (CIS) and in the transition economies of Central and Eastern Europe (CEE). The growing number of multinational corporations (MNCs) as one of the main drivers of the internationalization process in the HRM sector has attracted considerable attention from management scholars worldwide. The aim of this report is to discuss and analyse HRM performance and HRM practices in subsidiaries of MNCs in Kazakhstan, as the largest recipient of foreign direct investment (FDI) among CIS countries. The methodological approach of this study is based on the analysis of Poór et al. (2017) work on HRM performance and practices combined by cross-cultural management (CCM) of HRM in GLOBE study (House et al., 2004). It found that the subsidiaries of the MNCs in Kazakhstan tend to adopt the divergence of HRM functions and practices instead of the convergence concept by giving more freedom to the local HR departments in managing their HR roles and strategies. In terms of leadership style, Kazakhs prefer charismatic and team-oriented styles and belong to the societal cultural practices in the cultural dimensions of power distance and group collectivism. The implication practices of the study may help HR practitioners in both private sectors and public government administrations to understand about the importance of HRM policies and practices characteristics and behaviours amongst the MNCs subsidiaries a country, in achieving and improving labor productivity and business efficiency.","PeriodicalId":185900,"journal":{"name":"Eurasian Journal of Economic and Business Studies","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126567725","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}