Economy

Green technologies are essential tools to ensure sustainable development of the economy. In this regard, the article deals with the problems and prospects of development of green technologies in the Republic of Kazakhstan. In the first part of the study, authors investigated more than 50 official sources of information, including laws, concepts, programs, events and reviews of major international organizations. The chronology of development of green technologies in Kazakhstan has been drawn up based on the analysis of secondary sources, which was divided into several stages, taking into account the key moments. Urgent problems and trends of development have also been identified in this area. In order to check the correctness of the analysis, expert interviewings were conducted with six experienced specialists, 2 of which are foreign. The article describes the methodology and the main results of the study in detail. Conclusions are classified on such aspects as the demand, technology, human resources, mentality and perspective of development, which are also supported by direct quotations from interviews of experts. 
2015

Implementation of the financial activity in modern conditions is impossible without special methods of analysis and risk management. The function of financial risk management becomes an increasingly important role and becomes one of the most important conditions to ensure financial stability of the enterprise organizations. Financial Risk Management of the company is a specific area of financial management, which is abroad  in recent years stood out as a special field of activity the «risk-management». Financial risk the risk associated with the probability of loss of  financial resources (cash). Financial risks arose simultaneously with the appearance of money and with the emergence of various types of monetary relations: the investor the issuer, the lender the borrower, the seller the buyer, exporter importer and others. Financial risks are an integral part of business activity in the market. 
2015

Nowadays the audit efficiency is one of the main types of the control of execution of the State Budget which carried out by the supreme bodies of financial control of foreign countries. This article is sanctified by press- ing questions of estimation of economy, efficiency and effectiveness of the use of budgetary facilities. Aims, methods and practical realization of audit efficiency, arising up here problems and ways of their decision, are investigated in the article. The feature of this article consists of that introduction of audit ef- ficiency in activity of foreign organs of state financial control, demanded corresponding changes in their organizational structures. In many coun- tries as Belgium, Great Britain, Denmark, Norway, Netherlands, Sweden, were created the special subdivisions on the audit efficiency.
2015

Most countries see Islamic finance as an alternative system to the existing traditional one. Because its stability during the financial crisis showed its reliability. As the Islamic finances required to be invested in the real assets, such socially significant industries as agriculture, infrastructure construction can be developed with the help of the Islamic finances. As for Kazakhstan our government takes serious steps to develop this sphere in our country. In this article we offer agriculture for investment attracting from the Islamic world. 
2015

Being the most important field of activity of the banks, crediting has a significant impact on the economic development. At the same time, bank crediting is exposed to a number of factors determining its dynamics and structure. Systemization of these factors and study of their influence on the credit process plays an important role in improving the efficiency of the crediting process and neutralization of its negative aspects. One method of minimization of credit risks of commercial banks is carrying out of restruc- turing procedure. In connection with this, the article describes the features of the restructuring of problem loans by the commercial banks. 
2015

Eurasian Economic Union is a factor in the formation of the final stage of economic integration and strengthening of global and regional security. EAEU does not only generate an interest for cooperation experience from the neighboring countries, but it also encourages the integration processes within the framework of the Common Economic Space, which brings national economies together into a single market and ensures the sovereignty and regional security of the Eurasian continent. 
2015

In the modern market conditions, the system of higher education is a key factor in shaping the competitiveness of the economy. One way to improve the level of higher education is the process of internationaliza­ tion. With the development of globalization and internationalization of the economy and businesses facing higher education faced with new goals ­ training of professionals capable of working efficiently in a changing global market. Internationalization as one of the most important current trends in higher education contributes to the competitiveness of countries and regions. In connection with the requirements of the economy in this article discusses the internationalization of higher education. Just a comparative analysis of the internationalization of higher education among the coun­ tries of Central Asia. The article describes the main types and characteris­ tics of internationalization, such as the mobility of students and teachers, the internationalization of curricula and programs, the establishment of regional and international university networks and related problems of the quality of education. 
2016

Today, the need for the transition to «green» the economy has sound economic and social justification. In particular, over the last 10 years the world’s population faced a the climate crisis. Despite the fact that the causes of these crises is different, between them there is a fundamental similarity consists in the misallocation of capital. In particular, most of the strategies for economic growth and development, implemented over the past decades have encouraged rapid accumulation of financial capital op­ posite a natural capital. Current development model is detrimental to the well­being of generations, creates great risks and challenges for future gen­ erations and necessitates the transition to a «green» economy to achieve sustainable development in the long run. In this paper we propose to build a system of indicators of greening economy to assess the impact of the energy factor in the value of GDP using economic ­ mathematical model, reflecting the dependence of factors. 
2016

Knowledge of principles of successful IPO is one of the top priorities for the development of the securities market. IPO simultaneously connects to several spheres – corporate governance, financial analysis, accounting and audit, securities market, investment, risk management, investor rela­ tions. The sense of IPO relates to the principles of financing. Companies go “public” by making IPO and attracting unlimited quantity of investors or groups of investors. Structure of IPO experiences growing interest for the research and study. Its strategies play important role for the investment mechanism. IPO has become a sphere of innovations, new tendencies and aspects that helps to development of the local securities market.
2016

Taking into account both the development of information and com­ munication technology and the effects of the current recession on global economy, outsourcing company services has been booming all over the world as it is regarded as a way to meet the strategic goals of cutting costs, improving the satisfaction of the clients’ expectations, and of increasing company efficiency and effectiveness. The paper aims at presenting the current issues of outsourcing ac­ counting professional services and IT support of the company accounting. We have analysed aspects referring to the concept of outsourcing, out­ sourcing management, and BPO (i.e., Business Process Outsourcing). The advantages, disadvantages, and risks of outsourcing have been pointed out. In addition, the process of outsourcing financial – accounting in sup­ port of company accounting have analysed.
2016

Information necessary for control  and  comparison  of  actual  re­ sults with planned is formed in an administrative account, on structur­ al subdivisions and segments of organization, and also for the acceptance of different administrative decisions, planning and estimation of  alterna­ tive variants of actions. For the acceptance of different operative economic decisions managers and leaders need reliable information,both about pro­ ductive and about financial position of enterprise. Exactly it served princi­ pal reason of selection of administrative account as an independent ele­ ment of the system of record­keeping. The problem of formation of management accounting is to reorient of the domestic theory and practice on the new challenges facing the man­ agement of the organization in the marketplace. Another object of the national management accounting is the creation and development of new and innovative systems on practice about generating information on the production cost.
2016

A service of crediting is one of the most profitable items of a commer­ cial bank. It is the crediting that forms a basic part of the net profit, which further is listed into the reserve funds. Simultaneously credits’ defaults (es­ pecially of the large credits) promoted bank’s bankrupt and later, due to bank’s importance on the macroeconomical level, it causes bankrupts of companies, legal entities and individuals. Bank activity is directly connected to different risks in the process of bank’s communications with clients and other banks. Loan risk is the main threat for succesful bank functioning. Increasing the volume of problem loans in the structure of a loan portfolio makes a negative influence on a reputation and a position of a bakn in the market of credit resourses. The issues of management of a loan portfolio of a commercial bank is consid­ ered in this article.
2016

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Philology is the study of language in oral and written historical sources; it is the intersection between textual criticism, literary criticism, history, and linguistics.[

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