Khabarshysy Ekonomika seriiasy最新文献_第7页

Experimental research work: earnings management and firm-level determinants 实验研究工作：盈余管理与企业层面的决定因素

Khabarshysy Ekonomika seriiasy Pub Date : 2019-12-23 DOI: 10.26577/be-2019-4-e10

K. Park, A. Nauruzbayev

{"title":"Experimental research work: earnings management and firm-level determinants","authors":"K. Park, A. Nauruzbayev","doi":"10.26577/be-2019-4-e10","DOIUrl":"https://doi.org/10.26577/be-2019-4-e10","url":null,"abstract":"The experiment aims to establish major firm-level EM determinants with significant impactbetween state and private ownership structure companies.Sample includes 20 largest corporations bysize and sales across different industries listed on KASE stock exchange operating during last 10 yearsperiod 2009-2018. (180 observations available).To estimate the discretionary accruals EM, the ModifiedJones (1995) model is utilized.The residuals (discretionary accruals) are regressed on a set of explanatoryvariables (ownership structure, capital structure and dividend policy) that hypothesize to determineEM.We also examined the influence of ownership structure, capital structure and dividend policy decisionson EM between state and private companies. Overall, the extent of manipulations is significantlyhigher in companies with private ownership structure though factors that determine EM turned to bedifferent compared to state-owned enterprises.The experimental study is considered the first to relateEM and firm-level determinants between different ownership structures (state vs private) in Kazakhstan.Due to issues with manual data collection and market results generalization based on small populationof KASE listed companies, research literature on Kazakhstani data is scarce. So, our experiment definitelybrings theoretical value and reduces literature gap. Empirical results believe to bring additional analysisto the market participants (investors, owners, regulators, standard-setters etc.) to improve decisionmakingand corporate reporting.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48685927","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}

引用次数: 0

The trends of social marketing development in Kazakhstan 哈萨克斯坦社会营销的发展趋势

Khabarshysy Ekonomika seriiasy Pub Date : 2019-12-23 DOI: 10.26577/be-2019-4-e8

E. Rybina, V. Garkavenko

引用次数: 0

Combining simulation with genetic algorithm for solving stochastic multi-product inventory optimization problem 将仿真与遗传算法相结合求解随机多产品库存优化问题

Khabarshysy Ekonomika seriiasy Pub Date : 2019-12-23 DOI: 10.26577/be-2019-4-e9

I. Jackson

{"title":"Combining simulation with genetic algorithm for solving stochastic multi-product inventory optimization problem","authors":"I. Jackson","doi":"10.26577/be-2019-4-e9","DOIUrl":"https://doi.org/10.26577/be-2019-4-e9","url":null,"abstract":"All companies are challenged to match supply and demand, and the way the companytackles this challenge has a tremendous impact on its profitability. Due to the fact that markets are rapidlyevolving and becoming more complex, flexible, and information-intensive, notorious binging-andpurgingapproach is inappropriate. Scuh an approach, in which product is, firstly, overpurchased or overproducedin order to prepare for expected demand spikes and then discarded by sharp decline in price.Thus, in order to tailor inventory control to urgent industrial needs, the discrete-event simulation modelis proposed. The model is stochastic and operates with multiple products under constrained total inventorycapacity. Besides that, the model under consideration is distinguished by uncertain replenishmentlags and lost-sales. The paper contains both mathematical description and algorithmic implementation.Besides that, an optimization framework based on genetic algorithm is proposed for deriving an optimalcontrol policy. The proposed approach contributes to the field of industrial engineering by providing asimple and flexible way to compute nearly-optimal inventory control parameters.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45044523","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}

引用次数: 2

The concept of fixed assets: the economic essence and the main stages of their reproduction in agriculture 固定资产的概念：农业固定资产再生产的经济本质及其主要阶段

Khabarshysy Ekonomika seriiasy Pub Date : 2019-12-23 DOI: 10.26577/be-2019-4-e11

L. Latysheva, Yu.M. Sklyarova, I.Yu. Sklyarov

{"title":"The concept of fixed assets: the economic essence and the main stages of their reproduction in agriculture","authors":"L. Latysheva, Yu.M. Sklyarova, I.Yu. Sklyarov","doi":"10.26577/be-2019-4-e11","DOIUrl":"https://doi.org/10.26577/be-2019-4-e11","url":null,"abstract":"The authors systematized the theoretical concepts of reproduction of fixed assets, proposedto identify the concepts of the theory of the reproduction process, their interaction and differencein the form of a scheme of interaction of the main categories of the reproduction process.Having a clear idea of each element of fixed assets in the production process, their physical andmoral deterioration, the factors affecting the use of fixed assets and production capacity of agriculturalorganizations highlighted the circumstances that ensure the optimization of production costs and improvethe efficiency of the use of fixed capital.The hypothesis of this study is the assumption that fixed assets in agricultural production contain differentmeans of labor. In the process of agricultural production, depending on their functional purpose,they can be divided into fixed assets for production and non-production purposes.The purpose of this study is to systematize and substantiate the concepts that determine the economicessence of the concepts of fixed assets, fixed capital, fixed assets in agricultural organizations.The scientific novelty of the study is to develop and substantiate the distinctive features of economicdefinitions: fixed assets, fixed capital, fixed assets of agricultural organizations in terms of interaction inthe reproduction process in agriculture in order to develop production, increase the efficiency of fixedcapital.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41485302","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}

引用次数: 0

Evaluation of financing of digital economy projects in the Republic of Kazakhstan 哈萨克斯坦共和国数字经济项目融资评估

Khabarshysy Ekonomika seriiasy Pub Date : 2019-12-23 DOI: 10.26577/be-2019-4-e4

M. O. Koyshybaeva

{"title":"Evaluation of financing of digital economy projects in the Republic of Kazakhstan","authors":"M. O. Koyshybaeva","doi":"10.26577/be-2019-4-e4","DOIUrl":"https://doi.org/10.26577/be-2019-4-e4","url":null,"abstract":"The aim of the study is to assess the financing of digital economy projects, which is a priorityfor the Republic of Kazakhstan in modern conditions. State programs of informatization and digitalizationare carried out over the past years, since the development of information and digital technologieshas a significant impact on the competitiveness of the country. Digital space covers the countries of nearand far abroad, including neighboring countries that interact with Kazakhstan, as a result of which mutualeconomies are enriched. The CIS countries united in the Eurasian Economic Union (EAEU) have not onlycommon borders, but also economic, scientific and technical interests, including on the ground, undergroundand in space. All of the above determines the relevance of the research topic, which considers thepossibilities and the need for funding pilot projects related to digitalization. The scientific significance ofthe study is based on the study of the theory and practice of project activities, especially in the field ofthe digital economy. The practical significance of the study is justified by the possibility of using researchmaterials in the expert evaluation of projects submitted for financing by international, state and corporatefunds. The research was carried out within the framework of accessible information of international, stateand public organizations, as well as scientific and practical publications of those leading in the periodicalpress and the Internet. The study was conducted using analytical, comparative and evaluation methods,based on statistical data, on which relevant conclusions were drawn and recommendations were made.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43720808","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}

引用次数: 1

The mediating role of entrepreneur education in the relationship between entrepreneur career and entrepreneurial self-efficacy 企业家教育在企业家职业生涯与企业家自我效能感关系中的中介作用

Khabarshysy Ekonomika seriiasy Pub Date : 2019-12-23 DOI: 10.26577/be-2019-4-e6

N. Khalid, D. Islam, H. Lee

{"title":"The mediating role of entrepreneur education in the relationship between entrepreneur career and entrepreneurial self-efficacy","authors":"N. Khalid, D. Islam, H. Lee","doi":"10.26577/be-2019-4-e6","DOIUrl":"https://doi.org/10.26577/be-2019-4-e6","url":null,"abstract":"The purpose of the study is to examine the role of entrepreneur education in the relationshipbetween entrepreneur career and entrepreneurial self-efficacy. The study serves as substantiationfor the previous entrepreneurial career studies and promotes better understanding of factors promptingthe antecedents to entrepreneurial behavior. There is a need for more empirical research in this aspectbecause reviewed literature highlighted a number of problems associated with entrepreneurial educationand entrepreneurial career in many nations’ world over and particular the developing countries. Thestudy used survey-based method and SEM-PLS is employed to achieve the research objectives of thestudy. The data is collected from the manufacturing firms in Pakistan.The empirical evidence on the associationbetween entrepreneurial education, entrepreneurial self-efficacy, and entrepreneurial career withmoderating effect of SEN will strengthened previously established models such as the entrepreneurial intentionmodel, which is modification in the theory of planned behavior and entrepreneurial event theory,both of which are linked to the theory of reasoned action. It is assumed that human actions are reasoned,controlled and planned. Thus, action is possible for the consequences of the reflected behavior. The findingsare in line with the proposed hypothesized results.The study could offer valuable insights into thestage of entrepreneurial education for a range of stakeholders in Pakistan at particular and the world atlarge. Perhaps it is among the earliest studies of this kind in Pakistan that examined the effects of entrepreneurialeducation on students’ attitude toward entrepreneurial career. The outcomes from this studywould be of beneficial for variety of interested parties including academicians, policymakers, learninginstitutions, supervisory bodies and the public in general.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49574379","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}

引用次数: 0

Problems of formation of the wages level in Kazakhstani labor market 哈萨克斯坦劳动力市场工资水平形成的问题

Khabarshysy Ekonomika seriiasy Pub Date : 2019-09-30 DOI: 10.26577/be-2019-3-e9

S. Jumambayev, A. Kozhakhmetova

{"title":"Problems of formation of the wages level in Kazakhstani labor market","authors":"S. Jumambayev, A. Kozhakhmetova","doi":"10.26577/be-2019-3-e9","DOIUrl":"https://doi.org/10.26577/be-2019-3-e9","url":null,"abstract":"Increase in wages is recognized as one of the tasks within the long-term development strategy of the country in the Address of the Head of State K. Tokayev to the people of Kazakhstan “Constructive public dialogue – the basis of stability and prosperity of Kazakhstan” (Tokayev, 2019). The successful implementation of this task largely depends on solving the extremely complex problem of forming the level of wages in the labor market. A vast amount of theoretical and statistical studies on this problem, unfortunately, are not always characterized by a deeper penetration into the mechanism of formation of the level of wages in the current Kazakhstan model of the labor market. The goal of the study is to actualize the problem of the formation of the wages level in Kazakhstani labor market. Due to the totality of complex issues, the study is limited by studying only a few of them: a quantitative analysis of the influence of the main economic and institutional factors on the formation of the level of wages in the Kazakhstan labor market. Emphasizing the attention of researchers and practitioners to raising the level of wages will allow critically rethinking the existing practice of forming the level of wages. The scientific significance of the work bases on identifying the features of the manifestation of the general patterns of wage formation in the domestic labor market. The practical significance bases on obtained results those help to modernize the labor market, to bring it closer to the best practices of developed countries. They will also be taken into account in the design and implementation of effective social and economic policies.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45545279","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}

引用次数: 0

The performance comparison of the open-ended fund and close-ended mutual fund in Pakistan 巴基斯坦开放式基金与封闭式基金的绩效比较

Khabarshysy Ekonomika seriiasy Pub Date : 2019-09-30 DOI: 10.26577/be-2019-3-e10

N. Ahmad, S. Sharif, M. Dos-Santos

{"title":"The performance comparison of the open-ended fund and close-ended mutual fund in Pakistan","authors":"N. Ahmad, S. Sharif, M. Dos-Santos","doi":"10.26577/be-2019-3-e10","DOIUrl":"https://doi.org/10.26577/be-2019-3-e10","url":null,"abstract":"This research study show performance comparison of the Net Asset Values (NAVs) return of Open-ended and Close-ended mutual funds in Pakistan. The aim of the study to analyze the dissimilarity between the “net asset values” (NAVs) returns of the open-ended and close-ended mutual funds. The monthly data of Net Asset Value return of both open-ended funds and close-ended funds were taken over the period from 2006 till 2011 (inclusive). The NAVs return was computed through (LN) natural log function. The normality test was conducted initially and then the Kolmogorov-Smirnov and Shapiro-Wilk test were applied, their result showed that the data is not normally distributed. The Mann- Whitney U test and then further the Kruskal Wallis was conducted to check for the differences between these two groups of independent variables. It showed dissimilarity between the net asset value returns of the open-ended and close-ended mutual funds. Further Kruskal Wallis test results indicated significant differences between the open-ended and close-ended funds. It is concluded that the performance of open-ended and close-ended mutual funds is not the same. Also, growth is witnessed in the mutual fund industry and many close-ended funds have been converted to open-ended funds.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43348151","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}

引用次数: 1

Conditions for forming an innovative environment of the agroindustrial complex of the East Kazakhstan region 形成东哈萨克斯坦地区农工综合体创新环境的条件

Khabarshysy Ekonomika seriiasy Pub Date : 2019-09-30 DOI: 10.26577/be-2019-3-e3

Zh. Abylkassimova, M. Alibayeva, G. Orynbekova, D. Akisheva, Kazakhstan KazHLIU

{"title":"Conditions for forming an innovative environment of the agroindustrial complex of the East Kazakhstan region","authors":"Zh. Abylkassimova, M. Alibayeva, G. Orynbekova, D. Akisheva, Kazakhstan KazHLIU","doi":"10.26577/be-2019-3-e3","DOIUrl":"https://doi.org/10.26577/be-2019-3-e3","url":null,"abstract":"The article presents an analysis of the innovation activities of the regions of the Republic of Kazakhstan, identifies the reasons that impede the formation of the innovation environment, in which the components of growth of regional competitiveness are still poorly developed. General approaches to the formation of the term “innovative environment” are analyzed. The authors of the article noted that the solution to the problem of forming an effective innovation environment lies in two interrelated planes, caused, firstly, by the need to create external conditions conducive to innovation development, which include a combination of institutions and organizations in the structure of national innovation systems. Secondly, the presence of objective prerequisites for the transition to an innovative development path for business entities. Particular attention is also paid to the use of competitive advantages of the regions of Kazakhstan. The authors suggested ways to create an effective innovation environment and improve the innovation partnership of all participants: the state, business, science and education. In assessing the innovation activity of the regions of the Republic of Kazakhstan, these indicators were used: expenditures on research and development, expenditures on technological innovations, output of innovative products per person in the region, etc., based on the results of the research a SWOT analysis was conducted, a model of innovative development of the enterprise was proposed, where the general strategic goals of the enterprise and the main directions of innovative development would be agreed.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43378670","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}

引用次数: 0

The estimation of efficiency of the university innovation activity: systems of indicators and bibliometric approach 高校创新活动效率评估：指标体系与文献计量方法

Khabarshysy Ekonomika seriiasy Pub Date : 2019-09-30 DOI: 10.26577/be-2019-3-e2

D. Sitenko, B. Yessengeldin

{"title":"The estimation of efficiency of the university innovation activity: systems of indicators and bibliometric approach","authors":"D. Sitenko, B. Yessengeldin","doi":"10.26577/be-2019-3-e2","DOIUrl":"https://doi.org/10.26577/be-2019-3-e2","url":null,"abstract":"The development of new forms of science and innovation at universities, as well as the interaction of higher education institutions with regional participants of the innovation system raises the question of evaluating the effectiveness of innovation as an independent phenomenon. Correct assessment of innovation activity helps the university to determine its strategic advantages, which is necessary in today’s conditions of tough competition, uncertainty of the external environment, the lack of all types of resources, globalization of education. The authors examined the differences in interpretations of the concepts of “effect” and “efficiency” in relation to the innovation activities of the university. The authors analyzed the methodological approaches to the integrated assessment of the innovation activities of the university, presented in modern studies on this topic. The authors paid attention to approaches based on the integral index of innovation activity, as well as measurements of various types of actions within the framework of innovation activity. Among the main groups of indicators, research productivity, research quality, academic results, etc. are highlighted. The authors also pay attention to alternative approaches to assessing innovation, including the bibliometric (scientometric) approach. This approach has been rapidly developing in recent decades and is actively used in the compilation of various university rankings. The authors have shown the main advantages of the bibliometric approach, as well as the possibilities of its use for evaluating the scientific activities of both the individual scientist and the university as a whole.","PeriodicalId":34596,"journal":{"name":"Khabarshysy Ekonomika seriiasy","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46533999","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}

引用次数: 2