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GENERAL CHARACTERIZATION OF OAOI TAXES AND LEGISLATIVE REGULATION 总干事办公室税收和立法条例的总体特点
Statistika, učet i audit Pub Date : 2023-11-22 DOI: 10.51579/1563-2415.2023.4.01
F. Seidakhmetova
{"title":"GENERAL CHARACTERIZATION OF OAOI TAXES AND LEGISLATIVE REGULATION","authors":"F. Seidakhmetova","doi":"10.51579/1563-2415.2023.4.01","DOIUrl":"https://doi.org/10.51579/1563-2415.2023.4.01","url":null,"abstract":"The Arab Emirates have always been distinguished by a flexible taxation system, which was aimed at creating favorable conditions for investors and businessmen. Many types of activities were not subject to fees or duties for a long time. Each Emirate had its own Tax Decrees providing for certain tax regulations. The decrees of some Emirates were not always detailed, but described the basis of taxation. There were few differences in what taxes were paid in the Arab Emirates by citizens and what taxes were paid by residents as well.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246676","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
WATER AND ENERGY COMPLEX OF CENTRAL ASIA: PROBLEMS AND SOLUTIONS FOR FURTHER EFFECTIVE DEVELOPMENT 中亚水资源和能源综合体：进一步有效发展的问题和解决方案
Statistika, učet i audit Pub Date : 2023-11-22 DOI: 10.51579/1563-2415.2023-4.03
D. Kulanova, G. Abdikerimova, E. G. Satybekova
{"title":"WATER AND ENERGY COMPLEX OF CENTRAL ASIA: PROBLEMS AND SOLUTIONS FOR FURTHER EFFECTIVE DEVELOPMENT","authors":"D. Kulanova, G. Abdikerimova, E. G. Satybekova","doi":"10.51579/1563-2415.2023-4.03","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.03","url":null,"abstract":". In this scientific publication, issues of the state of modern and promising investment attraction in the states of Central Asia are considered. The starting point of the analysis is the recognition by the Central Asian states that the modernization of the electricity supply system depends on the active participation of private, especially foreign investors in the activities of these markets. Private capital and technology, know-how and efficient use are needed to finance the investments necessary to improve the operating efficiency of the system and ensure a safe and sustainable energy supply.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139247680","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
RESEARCH OF AGRI-FOOD SYSTEMS IN ACHIEVING THE SDGs 农业-粮食系统在实现可持续发展目标方面的研究
Statistika, učet i audit Pub Date : 2023-11-22 DOI: 10.51579/1563-2415.2023-4.04
A. R. Shalbayeva, G. Abdikerimova, D. Kulanova, K.D. Mustafinov
{"title":"RESEARCH OF AGRI-FOOD SYSTEMS IN ACHIEVING THE SDGs","authors":"A. R. Shalbayeva, G. Abdikerimova, D. Kulanova, K.D. Mustafinov","doi":"10.51579/1563-2415.2023-4.04","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.04","url":null,"abstract":"The article examines the problem associated with the need to develop approaches that ensure an optimal combination of the directions of development of both the agro-food system itself and the rural territories interconnected with it.. The results obtained allow us to conclude that the presented developments are aimed at solving strategic tasks, overcoming barriers and barriers that can have a more significant and long-term impact on the course of reproduction processes in agro-food systems. In the future, in order to achieve the SDGs, it is advisable to adapt these approaches to the structure of a specific agricultural sector of the region's economy, taking into account territorial and sectoral specifics, as well as infrastructure development.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139246635","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
AN ECONOMIC ANALYSIS OF ACADEMIC STAFF PERCEPTIONS AND RESPONSES: ONLINE TEACHING DURING THE PANDEMIC 对学术人员的看法和反应进行经济分析：大流行病期间的在线教学
Statistika, učet i audit Pub Date : 2023-11-22 DOI: 10.51579/1563-2415.2023-4.02
А.К. Jumasseitova, N. Kaidarova, Ken Charman
{"title":"AN ECONOMIC ANALYSIS OF ACADEMIC STAFF PERCEPTIONS AND RESPONSES: ONLINE TEACHING DURING THE PANDEMIC","authors":"А.К. Jumasseitova, N. Kaidarova, Ken Charman","doi":"10.51579/1563-2415.2023-4.02","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.02","url":null,"abstract":"This study examines the preferences of academic staff members in online teaching, considering gender, age, specialization, teaching level, and prior online teaching experience. Notably, females aged 25-34 with online teaching experience exhibit a strong preference for online instruction, while males aged 55 and above also show enthusiasm for this mode of teaching. Teaching in food and agriculture fields garners higher scores, possibly due to the practical nature of these disciplines.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139248121","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
Reflection of Individual Cognitive Load Theories in Digital Learning from a Pedagogical Point of View – an Empirical Study of the Impact of Language Skills in an E-learning Program For Migrants And Refugees 从教学角度反思数字化学习中的个体认知负荷理论--关于移民和难民电子学习项目中语言技能影响的实证研究
Statistika, učet i audit Pub Date : 2023-11-19 DOI: 10.51579/1563-2415.2023-4.09
N. Rohde, N. Flindt, Ch. Rietz, Y.K. Chang, E. Stracke, G. Kassymova, S. Sabaliauskas
{"title":"Reflection of Individual Cognitive Load Theories in Digital Learning from a Pedagogical Point of View – an Empirical Study of the Impact of Language Skills in an E-learning Program For Migrants And Refugees","authors":"N. Rohde, N. Flindt, Ch. Rietz, Y.K. Chang, E. Stracke, G. Kassymova, S. Sabaliauskas","doi":"10.51579/1563-2415.2023-4.09","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.09","url":null,"abstract":"Cognitive Load Theory (CLT) and the Cognitive Theory of Multimedia Learning (CTML) deal with the thesis that human working memories can only store and retain a limited number of items and address how to utilize individual capacity in the learning process without provoking cognitive overload. Based on these theoretical insights, traditional ways of non-digitalized learning are usually perceived to be more effective, as there may be less cognitive overload due to digital multimedia design; however, with the use of modern technology, digital educational offerings such as e-Learning programs can be effective as modified and tailored to the learners’ needs. This article studies how language barriers can negatively impact the success of eLearning programs for migrants and refugees from the perspective of CLT and a pedagogical point of view. The theoretical framework of CLT and CTML applied to interpret the findings from empirical data collected as part of the EU-funded project “Young Refugees AI Student Empowerment Program – RAISE.” The project aims to capture the participants´ experiences and cognitive skills by shaping pedagogical strategies that adjust to the learner’s optimal pace and learning needs. The study explores the structural requirements of eLearning programs for migrants and refugees based on Cognitive Load Theories. The baseline is that eLearning is complex and demands significant working memory resources. This effect is significantly elevated to a point where it harms learning when the external demands vastly exceed the corresponding cognitive working memory resources.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139259898","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
ECONOMIC EFFECT FROM CITY INFRASTRUCTURE POT (PASSENGER PUBLIC TRANSPORT) IN GERMANY 德国城市基础设施（公共客运）的经济效应
Statistika, učet i audit Pub Date : 2023-09-30 DOI: 10.51579/1563-2415.2023-4.07
E.R. Kuzenbaуeva, T.A. Ayipov, M.K. Alibekova
{"title":"ECONOMIC EFFECT FROM CITY INFRASTRUCTURE POT (PASSENGER PUBLIC TRANSPORT) IN GERMANY","authors":"E.R. Kuzenbaуeva, T.A. Ayipov, M.K. Alibekova","doi":"10.51579/1563-2415.2023-4.07","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.07","url":null,"abstract":". Transport infrastructure is an important part of public capital and a major aspect of political and scientific discussions. In addition, investments in transport infrastructure have an impact not only on the region to which cash flows flow, but also on the supra-regional level due to the network characteristics of the infrastructure and its importance for connecting regions. Despite its obvious importance, investments in transport infrastructure are the main reason for underfunding, with an increasing number of stakeholders expressing their dissatisfaction with the current state of the network. A more detailed analysis distinguishing between different types of motorways and structures confirms these conclusions and highlights the importance of the Bundesstraßen network compared to the autobahn system. The estimated impact of bridge quality is quite ambiguous and requires further research to achieve a better understanding. This article analyzes the impact of the quantity and quality of transport infrastructure on regional economic production.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332406","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
AVIATION COMPANY CORPORATE GOVERNANCE ASSESSMENT FOR STRATEGIC DEVELOPMENT 航空企业公司治理评估促进战略发展
Statistika, učet i audit Pub Date : 2023-09-30 DOI: 10.51579/1563-2415.2023-4.06
A.M. Tleppaev, A. A. Azhibaeva, D.T. Omarov
{"title":"AVIATION COMPANY CORPORATE GOVERNANCE ASSESSMENT FOR STRATEGIC DEVELOPMENT","authors":"A.M. Tleppaev, A. A. Azhibaeva, D.T. Omarov","doi":"10.51579/1563-2415.2023-4.06","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.06","url":null,"abstract":"The purpose of the research is to analyze the corporate governance system and evaluate the quality of the corporate governance system using the example of the international company Lufthansa Group. The management quality rating methodology is based on determining the weighted average sum of scores of factors such as positioning, management and control bodies, information transparency, the rights of owners and other stakeholders, and stress factors. The article defines the main elements of corporate governance and methods for assessing the quality of the corporate governance system.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139333009","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
METHODOLOGICAL APPROACH OF ASSESSMENT AND ANALYSIS OF FINANCIAL AND ECONOMIC RISKS OF A ROAD COMPANY 公路公司财务和经济风险的评估和分析方法
Statistika, učet i audit Pub Date : 2023-09-30 DOI: 10.51579/1563-2415.2023-4.05
R.Zh. Kalgulova, E.R. Kuzenbayeva, A.Z. Alzhanova
{"title":"METHODOLOGICAL APPROACH OF ASSESSMENT AND ANALYSIS OF FINANCIAL AND ECONOMIC RISKS OF A ROAD COMPANY","authors":"R.Zh. Kalgulova, E.R. Kuzenbayeva, A.Z. Alzhanova","doi":"10.51579/1563-2415.2023-4.05","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.05","url":null,"abstract":"The functioning of the company is carried out in conditions of complex interaction of a complex of factors of internal and external order, which manifest themselves in the occurrence of various types of financial and economic risk. Internal, company-dependent factors causing financial and economic risk are more regulated, so let's consider the mechanism of their indication from the point of view of short-term aspects of financial and economic risk management.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332017","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
CROWDFUNDING AS A NEW FINANCIAL INSTRUMENT IN THE KAZAKHSTAN MARKET 哈萨克斯坦市场上的新型金融工具--集资
Statistika, učet i audit Pub Date : 2023-09-30 DOI: 10.51579/1563-2415.2023-4.08
A.M. Zulpukhar, A. D. Tleubekova, S.H. Bereshev, G.N. Bekmaganbet
{"title":"CROWDFUNDING AS A NEW FINANCIAL INSTRUMENT IN THE KAZAKHSTAN MARKET","authors":"A.M. Zulpukhar, A. D. Tleubekova, S.H. Bereshev, G.N. Bekmaganbet","doi":"10.51579/1563-2415.2023-4.08","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-4.08","url":null,"abstract":"The article deals with the consideration of ways to form a financing system within the framework of the application of a new financial platform. This article is a presentation of ways, methods, how to bring new ideas used in the modern world market of the XXI century into the sphere of the economy of our country. The purpose of this article is to introduce the fact that this is a new tool for helping new entrepreneurs and creative people through the use of modern technologies using a new financial platform.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139332718","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
Development of an algorithm for strategic management of improving the quality of the transport complex, based on the process of interaction of transport companies 在运输公司互动过程的基础上，制定提高运输综合体质量的战略管理算法
Statistika, učet i audit Pub Date : 2023-09-15 DOI: 10.51579/1563-2415.2023-3.04
G. I. Adbikerimova, D. Kulanova, I.Yu. Khan
{"title":"Development of an algorithm for strategic management of improving the quality of the transport complex, based on the process of interaction of transport companies","authors":"G. I. Adbikerimova, D. Kulanova, I.Yu. Khan","doi":"10.51579/1563-2415.2023-3.04","DOIUrl":"https://doi.org/10.51579/1563-2415.2023-3.04","url":null,"abstract":"There are ample opportunities for state regulation of transport in the country through the system of state regulation and the budget. However, the reconstruction of the country's transport complex has complicated the management system. Public control over the activities of hundreds of thousands of transport companies will be significantly weakened, which will make it difficult to implement a unified intersectoral transport policy, especially at the interregional level, and will negatively affect the economic competitiveness and security of the country.","PeriodicalId":387845,"journal":{"name":"Statistika, učet i audit","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139339848","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
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