Статьи, город Almaty

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

The article considers the main indicators of innovation development of economy of Kazakhstan. The paper determined the positive trends of innova­ tive development which includes the growth of innovative products and ser­ vices, increasing the number of people employed in R&D, growth of innova­ tion activity of domestic enterprises. It was identified negative aspects which include the reduction of the share of R&D expenditures in GDP, weak links among the business and the scientific sector, low salaries of researchers in the higher education sector. The innovative activity of domestic companies, de­ spite significant growth in recent years, is still critically low. It was found that the threat of the development of the innovation system can be: the weakening of the scientific potential of the country in connection with the move of scien­ tists and engineers of Kazakhstan in foreign countries («brain drain»); increased competition in the area of innovation from the developing countries; the lack of domestic production with high added value on the world markets. Oppor­ tunities for the development of innovative economy in Kazakhstan connected with the implementation of the program of industrial­innovative development of Kazakhstan for 2015­2019 years, as well as strengthening cooperation be­ tween the private sector and science, the growth of the market for high­end products in the framework of integration processes.
2016

One of the prioritized  activities  of  commercial  banks  is formation of loan portfolio. The quality of the loan portfolio of Kazakh commercial banks declined due to the global economic crisis. The main reason for the prolonged financial crisis in Kazakhstan has become risky behavior of banks. The special nature of mediation of commercial banks requires them to balanced approach in the organization of their assets. The article deals with the formation of the loan portfolio of Kazakh and Czech commercial banks, the branch structure of loans and their quality. It was noted that the quality of the loan portfolio depends on the professional conduct of bank employees.
2016

The influence of innovation activity on the rate of economic growth is increasing in the world. On the world market the products of intellectual effort have higher value compared to other sides of economic activity. There are several factors of innovation activity which can slow it down or speed up its growth rate. But up to this date there has not been defined the unique systematized understanding of these factors. Also the role of human capital has not been defined on innovation activity. In the given paper the absence of the unified structured understanding of the set of fac­ tors, which affect the innovation activity of organizations and country as a whole, was studied. Existing methods for analyzing the factors, that affect the development of innovation processes of the industry, were analyzed. Internal and external factors, which affect positively or negatively the ac­ ceptance of innovations, were reviewed. Based on the conducted analysis, the authors proposed the system for classification of factors based on 7 features, which is versatile and can be applied for any region, regardless of their specialization, size or geographical location. In addition the place and role of human capital in that system is defined. 
2016

Comprehensive assessment of the effectiveness of regional governance should be multilateral and present a system of indicators characterizing the regional administration in various aspects. The method of evaluating the effectiveness of strategic management was used in this article, which is for evaluation of socio­economic development of regions by the methodology of Piven I.G. The method allows evaluating the effectiveness of the strate­ gic regional management through the indicating of separate groups of the balanced scorecard based on the calculation of integrated indicators using the correction coefficients for each group. 
2016

In this paper, I mean to undertake comparison analyses on the reli­ gious representations appearing in the sermon poems composed by those mosque preachers both in the Uyghurs and Huis. By doing these, I aim at unfolding the process of the symbolic constructions in their sermon poems, and as a result, shedding lights onto their rich ways, different in literate styles and composition forms but similar in religious ideologies, to use Is­ lam as a logic base. From the descriptions and discussions of this paper, we also can get useful information for understanding the Islamization of folk traditions in the localities of the Uyghurs and the Huis, and examine the methodological possibility of studying Muslim community constructions in terms of their universal Islamic identity. 
2015

This presentation proposes to shed light on menakibname texts that reached to Anatolia via Turkistan and Horasan. These texts narrate the studentship, mentors, journeys, doctrines, the other sheiks and students that create his life, individual and social relationships, and lastly psychological developments of the characters that are centred. Presentation asserts that menakib texts have a unique language and semantic world that should be explained.  To  fulfil  this,  the  presentation also offers to read the menakib texts by always considering the communities that engage in these  texts. Because menakibnames, which are read and narrated among communities, have been transferred to proses in time, some of their oral text features have become less visible. Eventually, Bektashi menakibnames have not received necessary interest and these couldn’t be presented to scientific world to be benefited.
2015

The first socio-political thinker among the Arabic philosophers, Al-Far- abi expanded the boundaries of speculation prior to the consideration of human nature, the meaning of his life, his place in the universe, its role in society, the nature of the state association, expressing their dissatisfaction with the Islamic concept of man. In the era of universal domination of the religious worldview approach of blind faith led to the interpretation of the person is fundamentally different from the officially accepted. In contrast to the Islamic concept of a man as a creature among creatures and servant of God, Al-Farabi considered a man in several aspects of his life: as a physi- cal being, as a living being, as the highest natural mixture, as a rational animal, as a civil creature. 
2015

The article is devoted to the founder of the psychoanalytic concept of religion S.Freud, who has made a significant contribution to religious stud­ ies and psychology of religion to its original approach in the interpretation of the nature and essence of religion. He tried to explain the psychoana­ lytic point of view of religious beliefs, rituals and justify the role of religion in the development of human culture and human life. The psychoanalytic concept of religion S. Freud is based on two principles: 1) religion is a collective neurosis; 2) religion is produced by means of collective defense against neurosis. According to S. Freud, the general basis for generating and religion, and culture and neurosis is, in general, the social nature of man. Religion, according to S. Freud, performs a protective function, dis­ ease, the negative impact of these factors, it would be much appreciable if not for religion in society.
2015

Разделы знаний

Biology

Ecology

Economy

Geography

History

International relations

International relations

Law

Medicine

Pedagogy

Philology

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

Philosophy

Political science

Psychology

Religion

Religious

Sociology

Technical science

Technical science