Qainar Journal of Social Science最新文献

Improving the System of Traditional Management Accounting as a Science of the Future 作为未来科学改进传统管理会计体系

Qainar Journal of Social Science Pub Date : 2023-12-06 DOI: 10.58732/2958-7212-2023-3-56-70

Sanimkul Sh, Lapbaeva¹, Aykut Argönül², Nurgul S. Shmanova¹

{"title":"Improving the System of Traditional Management Accounting as a Science of the Future","authors":"Sanimkul Sh, Lapbaeva¹, Aykut Argönül², Nurgul S. Shmanova¹","doi":"10.58732/2958-7212-2023-3-56-70","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-3-56-70","url":null,"abstract":"In today's business environment, we are increasingly faced with the fact that many enterprises that used to be leaders in the production and provision of services cannot cope with the growing fierce competition, instability of the external environment, rising inflation and many other factors. As a result, all this leads to the fact that within a few years, and sometimes even months, previously successful enterprises suspend their activities or completely close. After analyzing the activities of such enterprises from the moment they were created and started operating to the occurrence of financial and other problems, several common features can be identified, one of which is the absence or incorrectly built model of the management accounting system at the enterprise. Today, in our country, the stage of popularization and implementation of traditional management accounting is mainly underway. Traditional management accounting, based on cost accounting and costing of products or works, uses the method of management analysis and forms a system for preparing information for managing production and making management decisions (management) by the management of firms, companies. Accounting for variable and fixed costs has become widespread in Kazakhstani firms and companies; determination of marginal income, budgeting and obtaining information about the present and future.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"28 19","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984397","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

Sustainable Development of the Agro-Industrial Complex as a Factor of Food Security of the Country 农工综合体的可持续发展是国家粮食安全的一个因素

Qainar Journal of Social Science Pub Date : 2023-12-06 DOI: 10.58732/2958-7212-2023-3-41-55

A. R. Shalbayeva, D. Kulanova, G. Abdikerimova

{"title":"Sustainable Development of the Agro-Industrial Complex as a Factor of Food Security of the Country","authors":"A. R. Shalbayeva, D. Kulanova, G. Abdikerimova","doi":"10.58732/2958-7212-2023-3-41-55","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-3-41-55","url":null,"abstract":"Ensuring food security is one of the main tasks of the state, the quality of life of citizens directly depends on it. The article provides a literary review of publications and works of scientists and economists dealing with the problems of sustainable development of the agro-industrial complex (AIC) as a factor in ensuring food security. Based on the conducted research, mechanisms for strengthening the stability of the agro-industrial complex are proposed. The primary role in solving food security issues should be solved mainly on the basis of economic methods focused on the sustainable development of agro-industrial enterprises and rural areas, technological and agricultural production growth affect the economic efficiency of the industry, the main purpose of which is import substitution. The country's food security should be based on solving the problem of sustainable development of the agro-industrial complex and the economic efficiency of the farming and industrial parks. It is also necessary to monitor food security to prevent negative socio-economic phenomena, which ultimately entails the introduction of specific criteria and assessment methods. Competent and economically sound tools will help to increase the production of essential agricultural products. The authors propose to further study the problems of sustainable development of agriculture and food security in terms of learning international experience in solving problems, issues of development of own production, development of the agricultural sector of the economy and others.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"26 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984501","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

Improving the Fuel and Energy Complex of Kazakhstan: the Path to a Sustainable Energy Future 改善哈萨克斯坦的燃料和能源综合体：通往可持续能源未来之路

Qainar Journal of Social Science Pub Date : 2023-12-06 DOI: 10.58732/2958-7212-2023-3-71-84

G. Mukhamediyeva, Mergul B. Chemirbayeva, Aigerim E. Akbaeva, Laura M. Ibrayeva, Zhazira N. Kusmoldayeva, Almaty Kazakhstan Qainar Academy, Алматы Қазақстан Академии Кайнар, Алматы Қазақстан әл-Фараби атындағы Қазақ ұлттық университеті

{"title":"Improving the Fuel and Energy Complex of Kazakhstan: the Path to a Sustainable Energy Future","authors":"G. Mukhamediyeva, Mergul B. Chemirbayeva, Aigerim E. Akbaeva, Laura M. Ibrayeva, Zhazira N. Kusmoldayeva, Almaty Kazakhstan Qainar Academy, Алматы Қазақстан Академии Кайнар, Алматы Қазақстан әл-Фараби атындағы Қазақ ұлттық университеті","doi":"10.58732/2958-7212-2023-3-71-84","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-3-71-84","url":null,"abstract":"This article examines the current state and prospects for the development of the fuel and energy complex (FEC) in the Republic of Kazakhstan with an emphasis on achieving sustainability in the energy sector. The fuel and energy complex is a branch of the economy that includes all stages of production, transportation and consumption of energy resources, such as oil, gas, coal, electricity, etc. The fuel and energy complex includes the extraction of raw materials, their processing, transmission and distribution, as well as end use in various economic sectors. The historical context, problems and challenges facing the fuel and energy complex of the Republic of Kazakhstan, as well as strategies and measures aimed at improving this industry are also analyzed. Environmental, economic and social aspects of sustainability are considered in the context of their impact on the country's development. The article emphasizes the importance of balanced development, including compliance with environmental standards and minimizing negative impacts on the environment. The study includes an analysis of international experience and cooperation, and also provides recommendations for ensuring a sustainable energy future for the Republic of Kazakhstan.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"13 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138984458","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

Demographic Forecast of the Population of Kazakhstan: Methods and Development Prospects 哈萨克斯坦人口预测：方法和发展前景

Qainar Journal of Social Science Pub Date : 2023-12-06 DOI: 10.58732/2958-7212-2023-3-6-22

Z. Chulanova, L. Spankulova

引用次数: 0

Environmental safety in the context of sustainable development of the regions 区域可持续发展背景下的环境安全

Qainar Journal of Social Science Pub Date : 2023-06-18 DOI: 10.58732/2958-7212-2023-2-32-45

N. K. Saparbek, M. S. Bekturganova

{"title":"Environmental safety in the context of sustainable development of the regions","authors":"N. K. Saparbek, M. S. Bekturganova","doi":"10.58732/2958-7212-2023-2-32-45","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-2-32-45","url":null,"abstract":"The dynamic development of the world economy, the change of technological patterns, the search for highly efficient ways of doing business to maximize accounting and satisfaction of the economic benefits of society have actualized the problems of irrational nature management, predatory attitude to natural resources, as well as manmade accidents and catastrophes, which have become more frequent in recent years, accidents cause irreparable damage to the environmental safety of territories and regions. In this regard information efficiency, and environmental safety in the 21 st century is recognized as one of the main factors ensuring the sustainable development of the region. The socio-ecological principles of the World Bank, the UN Green Economy Concept, the European Green Course Program, the Strategy 2050 for Environmental Safety of the Republic of Kazakhstan and other important provisions indicate that the problem of ensuring environmental safety in the context of sustainable development of the region is not national, but international, global. The consequences of climate crises, weather anomalies, man-made accidents and catastrophes carry threats and risks for the entire planet, which confirms the importance of taking into account the environmental component to achieve sustainable development goals. The necessity of applying the criterion \"safety-stability\" is shown. Therefore, the study suggests the factors for ensuring environmental safety in a closed-cycle economy and the principles of its implementation.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135471885","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

Theories and concepts of gender inequality in the distribution of resources 资源分配中性别不平等的理论和概念

Qainar Journal of Social Science Pub Date : 2023-06-18 DOI: 10.58732/2958-7212-2023-2-19-31

A. Kireyeva, N. Abilkaiyr, G. Kenzhegulova

{"title":"Theories and concepts of gender inequality in the distribution of resources","authors":"A. Kireyeva, N. Abilkaiyr, G. Kenzhegulova","doi":"10.58732/2958-7212-2023-2-19-31","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-2-19-31","url":null,"abstract":" The purpose of the study is an analytical review of the main theories and the concept of gender inequality in the distribution of resources. Low-wage and short-term wage labour in the economy is often the only option for women (to a greater extent than for men), which leads to poverty in the population, especially in rural areas. The authors revealed that the consequences of Covid-19 and the ongoing geopolitical events, which had a negative impact on socio-economic development, also had a special impact. Thus, the problem of population poverty, especially in rural settlements, is relevant today both at the domestic and global levels. To achieve the goal, a review of the literature on the issues of the research issue, gender approaches in the decision-making process and an overview of the types and factors contributing to the unequal distribution of resources are used. As a result of the literature review, it was revealed that the causes of poverty in rural areas and labour migration are due to spatial inequality, which refers to inequality between urban and rural areas. In addition, there is a gender aspect of the problem between poverty and labour migration, i.e. women mostly accept low-paid work in the informal sector, which does not always mean an improvement in their situation. The reason for the poverty of women in rural areas is associated with their weaker position compared to men. The results of the study can be used to develop strategies and programs to improve the socio-economic situation of the population, especially women.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"148 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116529860","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

Modernization of the banking sector in the context of digitalization of the economy of Kazakhstan 在哈萨克斯坦经济数字化背景下的银行业现代化

Qainar Journal of Social Science Pub Date : 2023-06-18 DOI: 10.58732/2958-7212-2023-2-46-61

S. Abzhalelova, A. D. Chelekbay

{"title":"Modernization of the banking sector in the context of digitalization of the economy of Kazakhstan","authors":"S. Abzhalelova, A. D. Chelekbay","doi":"10.58732/2958-7212-2023-2-46-61","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-2-46-61","url":null,"abstract":" The paper examines the transformations taking place in the financial sector that are caused by modern problems and opportunities of the entire industry, whether it concerns insurance, retail, banking or other financial services. At the same time, there are a number of specific tasks in each of these segments of the financial industry, depending on the level of maturity of digital transformation, the customer base, including the use of digital channels, new data warehouses, advanced analytics and the degree of digitization of these processes. The purpose of the study is to summarize the state of development of digital transformation, the experience of digitalization of the banking system, to identify problems and ways to overcome them. Special attention is paid to the current state and prospects for the development of innovative technologies in the banking sector of the economy of Kazakhstan. The methodology of the research was based on the study of the works of foreign and domestic authors using the method of systematic and comparative analysis, the method of statistical data processing, theoretical generalization of the sources studied. The modern digital banking system combines the advantages of two components: a new approach to customer service and the introduction of an effective operating model – both factors are incorporated by digitizing basic technologies, processes and structures. From the outside, customers benefit from price benefits with increased transparency and comparability of results. The findings of the study show how banks respond to these challenges and needs by providing immediate, high-quality interaction, and transactions are executed quickly and reliably.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116511999","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

«Big Data» technology in the digital transformation of the economy 经济数字化转型中的“大数据”技术

Qainar Journal of Social Science Pub Date : 2023-06-18 DOI: 10.58732/2958-7212-2023-2-77-95

Akkhozha A. Tagay, Kulyash Sh, Syzdykova, K. R. Halmurzaeva

{"title":"«Big Data» technology in the digital transformation of the economy","authors":"Akkhozha A. Tagay, Kulyash Sh, Syzdykova, K. R. Halmurzaeva","doi":"10.58732/2958-7212-2023-2-77-95","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-2-77-95","url":null,"abstract":" The authors aimed to investigate the essence and fundamentals of the functioning of \"Big Data\" in the digital economy and the features of successful use of \"Big Data\" technology by enterprises as a new economic resource. \"Big Data\" is presented by the authors as a new economic resource and digital technology, which allow by solving a priority task, i. e. the allocation at the conceptual level of research of the most significant factors (resources) that determine the organizational potential for the use of big data. The article emphasizes that in the ordinary sense, the term \"big data\" is simply associated with a large amount of information. However, the study of the reasons why companies decide to invest in big data projects shows that the main motivating factor for them is not a large amount of data as such, but their diversity, which allows obtaining quantitative and qualitative information about a complex (complex) system of material and non-material factors of a modern company. The authors state that the expected information revolution consists in the way we analyze business and justify management decisions, and it is due not just to an exponential, avalanche-like growth in the volume of big data, but to the emergence of a new quality of information as a result of such growth - information that analysts could not even dream of ten years ago. The problematic materials of the article are presented as follows: first, the analysis of publications necessary to determine the content of the concept of \"big data\" is given, and positive and normative models of big data are highlighted. Further, on the basis of a resource-oriented approach and based on the results of an empirical study of foreign leading companies in the implementation of big data projects, a conceptual model of intra-company factors determining the organizational potential of using big data is being developed. As a result, recommendations are formulated for domestic companies implementing or making decisions about projects using big data.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123443028","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

Introduction of digital technologies in the food industry of Kazakhstan 在哈萨克斯坦食品工业中引入数字技术

Qainar Journal of Social Science Pub Date : 2023-06-18 DOI: 10.58732/2958-7212-2023-2-6-18

M. Yerenkhan, Assan A. Satmurzaev, A. Jumabayeva, Assem Z. Nurpeisova

{"title":"Introduction of digital technologies in the food industry of Kazakhstan","authors":"M. Yerenkhan, Assan A. Satmurzaev, A. Jumabayeva, Assem Z. Nurpeisova","doi":"10.58732/2958-7212-2023-2-6-18","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-2-6-18","url":null,"abstract":" The food industry can be attributed to one of the most popular industries for attracting investments. One of the most important tasks facing the country in matters of digitalization and control of the country's food security are the task of introducing digital technologies into the food industry. If we look at the results of the general marketing analysis, we can see that the food retail market in Kazakhstan is insufficiently developed. In case of attracting investments necessary for the modernization of production and the use of new technologies, food production will also improve. Due to the incomplete development of production and processing of agricultural products in the country, the share of imports far exceeds the share of exports. Even in the food industry, despite the presence of an export-oriented movement, there is a predominance. Innovations leading to digitalization achievements in the direction of transition to an electronic platform, information exchange data using a scanning code that allows you to find out food prices and all relevant information in the country are also considered. Therefore, at present, recommendations and studies have been given that domestic food consumption is not sufficiently provided with domestic products to consider their priority areas.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133718184","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

Animal disease and its impact on the ecological environment and public health 动物疾病及其对生态环境和公众健康的影响

Qainar Journal of Social Science Pub Date : 2023-06-18 DOI: 10.58732/2958-7212-2023-2-62-76

Sanimkul Sh, Lapbaeva, Musab Isik, N. S. Shmanova

{"title":"Animal disease and its impact on the ecological environment and public health","authors":"Sanimkul Sh, Lapbaeva, Musab Isik, N. S. Shmanova","doi":"10.58732/2958-7212-2023-2-62-76","DOIUrl":"https://doi.org/10.58732/2958-7212-2023-2-62-76","url":null,"abstract":" For centuries, people have recognized the importance and engaged in ensuring interaction between the spheres of health, animal husbandry and environmental protection. About 20 years ago, the concept of \"Unified Health\" appeared, suggesting a holistic and intersectoral approach to the development and implementation of programs to ensure human health, as well as programs that affect animal health and the environment. The relevance of the study of animal diseases and the impact on the ecological environment and the health of the population is beyond doubt. Moreover, the problems of epidemics in protected areas with wild animals, which also cause serious impacts not only on the environment (pastures, lands, aquatic environment), but also the population can suffer – a risk to human health. The main environmental threats to human health in relatively prosperous countries are polluted air, noise and exposure to toxic substances. Despite the fact that it is extremely difficult to prove a direct relationship between the disease and environmental pollution, such cases can be found in every country. Many of the factors that determine the development of diseases can be reduced or prevented through government regulation and information campaigns among the population. Numerous studies have also shown that the loss of biodiversity increases the risk of infectious diseases among animals, as well as the risk of their transmission to humans. While broad biodiversity reduces the transmission rate of pathogens and, consequently, the risk of diseases for humans, wild animals, livestock and plants.","PeriodicalId":354266,"journal":{"name":"Qainar Journal of Social Science","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115520049","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