ECONOMIC Series of the Bulletin of the L N Gumilyov ENU

The impact of the market of spa services on the development of the economy of Kazakhstan

A. Kizimbayeva — 2024-06-27

The purpose of writing the article was to consider the authors of the current state and development of the market of spa services in Kazakhstan, which has a significant impact on the sustainable development of the country's economy. Currently, in harsh market conditions, the level of competitiveness of spa services suffers first of all, that is, it means the possibility of these services to bring acceptable income to the company and has a significant impact on the sustainable development of this business. Materials and methods: within the framework of a systematic approach, when writing the article, the author applied the principles and methods of complex and comparative analysis, economic and statistical, including graphical, the principle of groupings, etc. Research results: today in the Republic of Kazakhstan there are all the economic prerequisites for the development of sanatorium-resort services, where natural resources and space have served as the basis for the development of the economy of sanatorium-resort tourism in the country. In the republic, you can find all the main types of sanatorium-resort institutions that use comprehensive rehabilitation, treatment, recovery and prevention programs. The authors analyzed and studied the main types of health resorts of the Republic of Kazakhstan, the economic component of the current state of the market of sanatorium-resort services in Kazakhstan, the structure of public spending on paid services in the field of sanatorium-resort organizations in Kazakhstan, determining the positions of the regions of Kazakhstan on sanatorium-resort organizations, etc. The main problems hindering the development of sanatorium-resort services were also highlighted and the characteristic features of the sanatorium-resort services market that distinguish it from other markets were highlighted. It is worth noting that the importance of modern activities of sanatorium-resort enterprises in tourism is due to the long and rich traditions of domestic balneology, based on strict scientific approaches to organization and high professionalism in the implementation of sanatorium-resort services.

Formation of brand positioning strategy in small and medium enterprises

Gulmira Azretbergenova — 2024-06-27

With the economic growth and fierce competition in our country, it is not enough for SMEs to simply produce goods and services and offer them to the market to continue their existence. Market conditions are constantly changing due to globalization and changes in customer expectations. Due to changes in consumer expectations and strong competition, SMEs' continued existence requires them to create brand value and a strong brand image for their products. The brand ensures that the business and its goods and services are perceived differently from its competitors, due to the perception it creates in the minds of consumers. Brand positioning is defined as an effort to place a product/brand somewhere in the mind of the consumer. The aim of positioning is to place the brand in the mind of the consumer in order to maximize the potential benefit of the business. This article was the first to define the concept of small and medium-sized businesses. The principles of brand positioning and marketing are theoretically defined. In addition, the use of social networks and the strategic positioning of small and medium-sized businesses is theoretically analyzed, and the principles of successful brand positioning are discussed. The research work used methods of comparative analysis, systematization, deduction and induction of scientific literature.

Development of logistics infrastructure for storage and marketing of perishable agricultural products

Асел Баймбетова — 2024-06-27

The article presents the results of an analysis of the logistics infrastructure for storing and marketing agricultural perishable products in the regions of Kazakhstan. The results of a comparative and cluster analysis of the infrastructure of storage and marketing facilities for perishable agricultural products in the amount of 1056 units are presented based on the methods of mathematical statistics and clustering using the SPSS program based on the data provided by the akimats of all 20 regions of Kazakhstan. Problems in the functioning of their infrastructure have been identified.

During the analysis, 6 clusters were identified according to the selected indicators. Cluster analysis made it possible to systematize and identify the logistics infrastructure for storage and sales that is most typical for each cluster.

Based on the identified problems, the need to develop storage facilities that provide a range of logistics and marketing services, closer interaction between manufacturers, storage facilities and retail trade on the basis of long-term contracts was determined.

Based on the results of the cluster analysis, recommendations were proposed for the modernization of existing and construction of new storage facilities, depending on the needs of each region. It is recommended to increase climate-controlled capacity, leading to a reduction in losses of perishable agricultural products and an increase in the efficiency of storage facilities through the construction of modular storage facilities.

Some problems of economic diversification in the regions of the Republic of Kazakhstan (on the example of the Mangystau region)

Майра Таскараева — 2024-06-27

Economic diversification has become an important development goal for middle-income countries, especially those that depend on commodity exports such as Chile, Peru, Saudi Arabia and Kazakhstan. Given past research, the obvious intuition is to follow a pragmatic strategy focused only on related activities.

For the most part, researchers working on network diffusion use strategies focused on nodes with certain characteristics, such as highly connected nodes or central nodes. Our results show that in this case, these strategies are far from optimal, since optimal strategies must change which nodes to focus on at each step.

But the study was not limited only to finding a theoretical optimum. Theoretical strategies are also compared with the empirical behavior of countries, as they diversify their products and research activities into networks of related products and research areas.

We used mathematical models and simulations to compare several strategies for economic diversification. They found that always focusing on «quick income» — related activities — is not an optimal choice. Instead, the researchers found that countries can achieve more by using dynamic strategies, focusing on related products at the beginning and end of the development process, but switching to more unrelated activities when they reach an average level of development.

QUALITATIVE AND QUANTITATIVE RESEARCH ON A RELATIONSHIP BETWEEN FOOD SECURITY AND WELL-BEING AMONG STUDENTS IN ALMATY CITY

Shynggys Nurgazy — 2024-06-27

Purpose. The main aim of this paper to examine how well-being and food insecurity may affect by collectivism among university students in Almaty.

Participants. 35 college students were selected for qualitative in-depth interview. 244 undergraduate, graduate and PhD students from 5 universities participated in this study to check significant, validity and reliability in spring semester of 2023 for quantitative analysis.

Methods. Author used mixed method. Firstly, qualitative in-depth interview with based on the literature questions were taken. Then, the USDA 6-item food security module survey was used to measure food insecurity. The World Health Organization Five Factor Well-Being Index used to measure well-being of the students. To measure collectivism Communal Orientation Scale (COS) with 14-items were used.

Results. It was found that well-being positively effect on food security and their significance is high. While, collectivism negatively impact on their relation with high significance.

Income differentiation in Kazakhstan: an in-depth examination of its economic and social drivers

Zhansaya Temerbulatova — 2024-06-27

This study comprehensively identifies and quantitatively assesses the factors influencing income differentiation in Kazakhstan, demonstrating the multifaceted relationships between income inequality and various economic indicators. Utilizing a quantitative research methodology, the investigation employs an Autoregressive Distributed Lag (ARDL) model to analyze the impact of GDP, real income, social aid, migration, and inflation on the Gini index of Kazakhstan from 2001 to 2022. Data was sourced from the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, ensuring a robust and reliable foundation for the analysis. The investigation highlights the relevance of addressing income inequality in pursuing economic growth balanced with social justice, emphasizing the global commitment to sustainable development goals. The results show that GDP growth and migration contribute to reducing income inequality, whereas increases in real income and, unexpectedly, social assistance are associated with higher inequality levels. Inflation's impact on income inequality was statistically insignificant, suggesting its effects may be ambiguous depending on other conditions. The study underscores the complexity of income inequality and the importance of considering a broad range of economic variables in its analysis. Overall, the findings advocate for developing multilevel strategies and policies aimed at reducing income inequality, encompassing economic measures, social investments, and improved labor market regulation to achieve more equitable, inclusive, and sustainable economic development in Kazakhstan.

Problems of demographic studies in Kazakhstan

Farkhad Kuanganov — 2024-06-27

The article provides a scientific overview of the development of demography in Kazakhstan.
The purpose of this article is to analyze and present the current state of demographic science of the
Republic of Kazakhstan in the context of current economic and political challenges. The study examined
the main stages of demographic research development in Kazakhstan in the XX c and during the years of
Independence; the historical reasons for the absence of a national scientific school of demography; the
accumulated scientific potential; theoretical and practical prerequisites for the implementation of a longterm
demographic strategy; mechanisms for socio-economic nudging the birth rate and demographic
growth, as well as the impact on the economic development of the country. It is expected that the review
will provide an understanding of the current situation and objectives of development of demographic
research in Kazakhstan, the role of long-term demographic policy in the economic development of the
country to create a scientific base for research in the field of demography, and will provide impetus to
scientific research in the population economics

Assessment of the Higher Education System of Kazakhstan and Issues of Its Quality Management

Saule Iskendirova — 2024-06-27

The modern labor market requires an improvement in the quality of higher education, professional training, and a higher level of qualifications obtained by university graduates. Therefore, the assessment of the higher education system as the main tool for the formation of human capital that meets the requirements of modern realities is of particular importance. The article analyzes the main indicators of the higher education system in Kazakhstan, assesses the dynamics of the number of universities, admission, graduation and the number of students, the demand for Kazakhstani universities among foreign students, as well as the teacher-student ratio. It highlights the main problems and substantiates the need to develop factors affecting the quality of higher education. The study is aimed at finding solutions to the problems faced by the current system of higher education management. Despite the fact that there are systems for collecting statistical information and methods for assessing the quality of higher education, there is still a need to revise them for efficiency, convenience, transparency, and adaptability to new conditions. The solution of these problems can ensure an increase in access to high-quality higher education, have a positive impact on the development of the educational sector and improve the quality of higher education.

The Manager’s Digital Competencies in Education System: A Systematic Review

Nurlan Kurmanov — 2024-06-27

Currently, digital technologies are becoming the main factor of economic development; big data management methods have become more complex. In this regard, the managers’ digital competency development level directly affects competitiveness of the business. This paper systematically reviews 34 WoS and Scopus studies, identifies and gives full detail of stakeholders, levels, models, educational technologies, and research prospects in formation and development of digital competencies of practitioners and future managers in education system. The six research questions put forward aim at data analysis. The results have shown that (a) pre-COVID-19 pandemic studies were of a more general, extensive nature. After 2020, the key focus in many studies has shifted to narrower issues of formation of managers’ digital competencies in the context of the COVID-19 pandemic; (b) during the COVID-19 pandemic and the post-COVID period, there has been an increase in scientific attention to formation and development of managers’ digital competencies; (c) literature focuses on studying digital competencies of practicing managers. However, there is not enough research on issues related to formation and development of digital competencies of future managers; (d) the analysis revealed an insufficient number of studies of such a significant digital competence as Safety; (e) DigComp structure is applicable as a universal basis for professional development of digital competencies of managers; (f) an interesting trend has been revealed that the analyzed papers lack detailed study of such important digital competencies as Information and Data Literacy, Safety, and Problem Solving; (g) analyzed articles lack detailed study of important technologies for the development of digital competencies of the DigCompOrg structure for current managers. A number of practical recommendations are given for the education system in forming and developing digital competencies of managers.

Selected aspects of the correlation between indicators used in public administration in the field of human capital formation

Arman Abdullakhanov — 2024-06-27

The role of human capital is growing in the global economy. The education system makes an important contribution to the formation of high-quality human capital. In Kazakhstan, the Concept for the Development of Higher Education and Science for 2023-2029, the National Project “Comfortable School” are being implemented, a system of additional education for children and a system of unified national testing are being developed, which acts as a kind of key to obtaining higher education.

We believe that the involvement of children in the system of additional education, along with many other factors, influences the results shown by applicants on the unified national testing.

The purpose of the study is to determine whether there is a correlation between the level of enrollment of children in additional education and results on the unified national testing. The originality of the study lies in the formulation of the problem and the fact that for the first time in practice it was verified whether such a correlation exists, and if it does, what are the characteristics of this correlation.

The object of the study is the Republic of Kazakhstan. During the research process, scientific, logical and analytical approaches, statistical, comparative, and analytical research methods were used.

The results of the study allow us to conclude that in some regions of Kazakhstan there is a direct strong correlation between indicators of the level of enrollment of children in additional education and results on the unified national testing. Moreover, based on the correlation coefficient, such a relationship can be characterized as determinative. These findings update further in-depth study of certain aspects of additional education for children.

Improving the personnel management system in the context of digital transformation

Эльвира Әлімханқызы — 2024-06-27

The challenges associated with adjusting to the demands of the digital economy for governments, citizens, and businesses present a range of issues necessitating thorough examination and solution-finding. Organizational process management requires a reevaluation to facilitate the digitization of operations and integrate businesses into the digital economic landscape at both national and global levels. Furthermore, the digitalization of personnel management necessitates a reassessment of HR functions to introduce and utilize new tools, enabling the digital transformation of workforce management systems.

In the era of societal digitalization, proficiency in digital skills and competencies has become essential. Information literacy, encompassing effective search engine utilization, mastery of search operators, and the ability to swiftly locate credible information sources, forms the cornerstone. Additionally, adeptness in collecting pertinent data and conducting research based on extensive digital datasets is crucial. Categorizing modern employee skills into Hard-skills, Soft-skills, Digital-skills, and Power-skills provides a framework for implementing competency-based approaches in human resources development within organizations operating in the digital economy sphere.

The study aims to analyze and establish clear criteria for assessing project effectiveness, outlining the regulatory framework governing costs and revenues related to enhancing personnel management systems across enterprises of diverse industries, sizes, and profiles. Moreover, the authors aim to identify pivotal aspects and challenging scenarios encountered in economic assessments and decision-making processes regarding project financing and implementation.

DIRECTION OF STUDY OF PUBLIC ADMINISTRATION REFORMS IN KAZAKHSTAN: BIBLIOMETRIC ANALYSIS

Достияр Бастыков — 2024-06-27

The purpose of the study is to conduct a bibliometric analysis and mapping in order to determine the level of study of public administration reforms in Kazakhstan.

Methodology. In achieving our research goal, bibliometric networks were created and visualized with the VOSviewer software. We conducted a bibliometric analysis of the data collected in the Scopus academic database. In conducting the analysis, we used a special strategy, which was 41 articles on the reform of Public Administration in Kazakhstan. In general, this method showed a reliable analysis of the state of our research direction.

Uniqueness/value of the study. This bibliometric analysis is the first study of Public Administration reform in Kazakhstan. In the analysis of a large amount of data in our research area, the bibliometric method is relevant. It contributes to literature by identifying research in the field of reforming the country's public administration, the work of the most cited author, publications and scientific institutions.

The results of the study showed that the most commonly used keywords are public administration reforms, transparency, corruption, good governance. Mussagulova et al., (2019), Buribayev et al., (2016) is recognized as the highest cited and most frequently cited author. The study also highlighted that the reforms carried out in the country in recent years have focused on the satisfaction of citizens with the provision of public services and living conditions. Our study showed the development trend in peer-reviewed journals of the international level. For example, research in the USA, Great Britain, France, Italy was conducted until 2012, and research in this direction for Kazakhstan gained momentum in 2020.

State of the innovation investment and innovation management in SMES of Kazakhstan

Динара Мухияева — 2024-06-27

Innovations have recently become one of the indicators of the commercial success of the companies. This phenomenon is taking place due to a rapid development of new technologies and their effect on competition between the companies. The main purpose of the present paper is to investigate the current state of the innovation activity and innovation management of the small and medium enterprises of the Republic of Kazakhstan. To achieve the aim of the paper, qualitative analysis of interviewing 100 SMEs representatives have been conducted. The main findings indicate of the following commonalities. The level of revenue and the innovation activity were not directly connected for the respondent businesses. The representatives had limited understanding of the innovation types and areas of application. After the briefly educating the respondents, the authors have found significant changes in attitudes towards investing into innovations. The value of the present paper is connected with the practical significance of increasing the innovational activity of the SMEs of Kazakhstan. Moreover, the study can be replicated for other developing Central Asian countries to find out whether the phenomenon is connected with regional features. As for the practical implications, the paper can be used to develop governmental and private educational programs as a part of supporting the SME activity or a part of vocational training.

Analysis of the causes of unemployment and its negative consequences in modern Kazakhstan

Kuralay Izguttiyeva — 2024-06-27

Annotation. This article examines the essence of unemployment, the factors influencing its emergence as a socio-economic phenomenon. The relevance of this study lies in the growing need to create effective measures for the use of labor resources. Meanwhile, the consequences of unemployment are: a slowdown in growth rates, loss of necessary qualifications among the working population, as well as deprivation of livelihoods, a decrease in the level and quality of life of the country's population. Without timely resolution, these consequences can lead to instability both among a separate group of people and among the entire population. Based on the analysis, an assessment of the unemployment rate in the Republic of Kazakhstan for the period from 2019 to 2022 is given. The main causes of unemployment have been identified. The unemployment rate at the regional level is analyzed, regions with high and low unemployment levels are identified.

Forms of budget support for agricultural enterprises

Raikhan Sarbassova — 2024-06-27

As an important food security industry in the country, agriculture needs government regulation and financial support to be high-performance and competitive. The purpose of using budgetary forms of support is to stimulate the development of the industry, increase the competitiveness of agricultural enterprises, improve the social well-being of the population and solve other socio-economic problems. This article considers the forms of budgetary support for agriculture, analyzes their current condition and gives recommendations for their improvement.

According to the forms of budget support, the points of view of domestic and foreign authors are presented, as well as the forms of budget support operating in the country. On the basis of official statistics, a comparative assessment of the dynamics of agricultural products, the share of agricultural products of Kazakhstan and other Central Asian countries in the gross domestic product is carried out, the dynamics of budgetary allocations for the country's agriculture, the volume and structure of subsidies and its impact on the development of agriculture are estimated. Among the main problems that need to be solved are indicators of equal access of budget funds to all producers and the effectiveness of the funds provided. Support of agricultural enterprises from the budget, parallel use of a number of support tools will increase the share of the industry in the economy.

Assessment of the activities of a credit partnership and its role in the financial security of agricultural enterprises

Dinara Akhmetova — 2024-06-27

The purpose of the article is to evaluate the role and activities of a credit partnership in the process of financial support for agricultural enterprises. Using abstract-logical and statistical methods in accordance with the goal, the tasks of dynamic assessment of the activities of Tselinogradskoe Credit Partnership LLP in the Akmola region were considered, determining its role in providing financial support to agricultural producers, the state of lending to these producers, in particular, were considered the structure of loans and their use, as well as identifying problems associated with them.

The state of income and expenses of the credit partnership, indicators of lending to agricultural producers, that is, their dynamics and structural changes, were assessed. As a result, from an economic point of view, it was found that the increase in net profit is determined, first of all, by the faster growth rate of income compared to the growth rate of expenses.

The intermediary activities of CT Tselinogradskoe LLP were analyzed based on the number of participants, the amount of loans issued by area, their return rates over the course of several years, as well as a positive result of the activities of the credit company,

A trend has been identified to increase the volume of lending to agricultural producers. And the efficiency of the credit partnership is confirmed by the improvement in the production and financial performance of participants and loan recipients.

Further development of the mechanism for lending to agricultural producers through credit partnerships should be carried out taking into account the results of the production and financial activities of the partnership participants, and their volume should take into account the results of the enterprises’ activities.

The world practice of using innovative instruments of state financial regulation to stimulate the green economy

Мадина Айтказина — 2024-06-27

In the current reality, the issues of economic growth and the environment are cross-cutting and are becoming more and more relevant. As we know, the «resource-intensive economic model» is very limited in all directions, there are questions about the efficiency of using natural resources, these are definitely environmental risks, and this is a direct threat to the country's competitiveness. The strategic vector of sustainable development is aimed at the «green» economy model. In Kazakhstan, the transformation from one model to another requires significant investments. However, the difficulties of implementing such a transformation are related to the need for appropriate institutions and the implementation of both state and market support mechanisms. In this regard, consideration of foreign practices and its adaptation to our conditions will give a real impetus to the development of environmental investment tools.

The purpose of the study is to assess the effectiveness of mechanisms to support financing of «green» projects in developed countries, in particular the USA, the EU, and China.

Navigating Health Insurance Economics: A Data-Driven Approach to Enhanced Pricing in the United States

Гульмира Насырова — 2024-06-27

This study delves into the dynamics of healthcare spending in the United States, revealing a considerable financial commitment that hasn't translated into commensurate health outcomes. With healthcare costs reaching $4.3 trillion in 2021, driven by factors such as an aging population and escalating service prices, the nation confronts challenges to its fiscal health. [13] The analysis extends to the intricacies of U.S. health insurance pricing, critiquing the existing system's complexity and opacity while drawing comparisons with approaches in other developed countries. Amid criticisms of profit-centric motives in the private sector, the study prompts discussions on potential reforms, learning from international experiences. Additionally, the study explores the transformative potential of data analytics in health insurance pricing, emphasizing its role in enhancing fairness and competitiveness. However, ethical considerations, including privacy, data security, and potential biases, underscore the need for a delicate balance between leveraging data-driven insights and responsible practices.[11] The results of the study may be of great interest to specialists from the point of view of the further development of the compulsory social health insurance system in the Republic of Kazakhstan.

Analysis of the impact of various events on the value of cryptocurrency

Zhanna Serikbayeva — 2024-06-27

The relevance of the research topic is due to the fact that many crypto investors are attracted by the high liquidity of cryptocurrencies, low transaction costs and ease of transactions via the Internet. ‎In contrast ‎from Fiat currencies, corporate stocks, and bonds, cryptocurrencies do not have an underlying value. ‎demand‏ ‎therefore ‎market‎ cost‎ to a greater extent depends ‎on ‎how well-known ‎and‎ popular ‎this cryptocurrency is. Also, the price of cryptocurrencies is influenced by market sentiment, namely the thoughts, feelings and emotions of investors regarding the asset. With the help of traditional asset valuation models, it is impossible to qualitatively explain the latest changes in the price of cryptocurrencies. However, some ‎financial ‎models ‎point ‎to ‎ that cryptocurrency is currently overvalued. Apparently, the hypothesis of financial instability is better than any of the ‎verified ‎economic ‎theories ‎suitable ‎to ‎explain ‎recent ‎changes‎in ‎prices ‎of ‎cryptoassets. The theory suggests that because the cryptocurrency market is moving against the macroeconomic fundamentals of the economy, emotions are a major factor. determining ‎demand‏ on ‎a given market.

In this article, the authors examined the influence of behavioral financial factors on investment decisions in the cryptocurrency market. Multiple regression analysis was used to examine this effect. The purpose of the article is to study the development of cryptocurrency in Kazakhstan and assess the impact of events on the value of cryptocurrency. Based on this goal, the authors put forward the following tasks: to analyze and evaluate the use of cryptocurrencies in the modern economy; explore the features of cryptocurrency pricing.

The use of neuromarketing research to assess digital medical services

Элмайра Оразгалиева — 2024-06-27

The development of innovative research methods expands the possibilities for studying various types of services, including digital ones. Assessment of the quality and level of development of digital services and their compliance with the expectations of patients in medicine is an important aspect for the image component of medical institutions. One of the tools for evaluating a digital service is neuromarketing.

Purpose of the research is to identify the possibilities, prospects and ways of applying neuromarketing research to evaluate the digital service of medical institutions.

The research is the analysis of theoretical sources of foreign and domestic authors. Cabinet and field studies were used. Desk studies were conducted in the form of analysis of secondary information sources, mainly on theoretical sources. Field studies were conducted in the form of an expert assessment.

Comparative analysis has shown that neuromarketing research has a number of advantages compared to classical marketing methods, such as the ability to determine the indirect reaction of consumers and the emotional message when testing a digital service. Special attention is also paid to the potential of using neuromarketing research in the areas of digital medicine. At the same time, based on the analysis, it is determined which methods of neuromarketing research can be effectively used for each digital service and what results we can get.

Within the framework of the study, the directions of evaluation of digital service by medical institutions using neuromarketing were identified, which will allow us to understand how to improve the platforms and what adjustments can be made. Based on the expert assessment on the possibilities of using neuromarketing research in the service sector, an IFAS analysis was conducted, which is a generalized analysis of the strengths and weaknesses of internal factors in the application of neuromarketing.

The future of accounting based on the financial economic space: the information system on the business sector

Маргарита Жолаева — 2024-06-27

In this article, discuss the future of accounting based on financial and economic space: information systems in the business sector are synonymous with cloud accounting. Its most important elements are a cybersecurity system, smart manufacturing, Internet of things, big data and others. The growing spread of digital technologies has had an incomparable impact on many aspects of modern civilization. Information systems has rethought industrial structures and reinvented business models. Consequently, the face of information systems, financial and accounting services face new threats, challenges and opportunities. In business, players in accounting sector perceive that traditional accounting system will gradually be replaced by a more digital accounting system. The purpose of this article is to answer this question by following qualitative and research approach applied to research using semi-structured interviews. The study shows that although digital transformation in Kazakhstan's business sectors providing accounting services is just beginning, respondents highlighted information systems, optical character recognition (OCR), artificial intelligence (AI), robotics and enterprise resource planning (ERP) in cloud. Resistance to change, organizational culture and price seem to be main obstacles for information systems in accounting based on the financial and economic space. Such research contributes to a better understanding of role of accounting and accountants in organizations and society in context of digital age. In addition, it provides practical understanding potential relationship between technological (particular, digital) development and labor market dynamics for accounting professionals. The article presents an introduction, a review literature, describes methodological approach, procedures for data collection and analysis, presents and discusses the results study. Finally, main conclusion and limitations of this study are described in final section, in addition to the possibilities of future research on this topic.

Cryptocurrencies: accounting and auditing in the digital economy

L. Maisigova — 2024-06-27

The article examines the impact of cryptocurrencies on the field of accounting and auditing, emphasizing the need to update existing methodologies in light of the digitalization of the economy. The article is dedicated to analyzing the advantages and disadvantages of cryptocurrencies, as well as developing new audit procedures adapted to the specifics of cryptocurrency transactions. The relevance of the topic is determined by the rapid penetration of crypto assets into the financial world and the challenges they pose for traditional accounting systems. It also necessitates the adaptation of accounting standards and auditing practices to new economic realities. The work uses a comprehensive approach, including the analysis of academic sources, regulatory documents, as well as expert opinions and practical case studies. The results show that the integration of cryptocurrencies requires standardization of accounting and updating of audit approaches, as well as raising the level of specialists' knowledge. The article offers recommendations that contribute to increasing the transparency of financial operations and strengthening investor confidence. This research is of interest to professionals in the field of financial accounting and auditing, as well as researchers studying the impact of digital technologies on economic processes.

State support measures for capacity development tourism in Kazakhstan

Amina Berdibekova — 2024-06-27

To transform tourism into a dynamically developing and highly profitable sector of the economy, measures are needed to support the potential of the tourism industry. This is the creation of appropriate institutional conditions: legislative norms and management structures, which would be the basis for creating an effective mechanism for the functioning of the industry.

The purpose and main directions of the research are to study the relevant institutional conditions: legislative norms, management structures and the definition of state support measures for the development of the industry's potential.

The article provides an analytical review of measures of state support for tourism in Kazakhstan. The analysis of the current legislation in the field of tourism and other measures to stimulate tourism entrepreneurship in Kazakhstan has been carried out. The main source of the analysis was the laws and regulations governing the activities of the tourism sector in the Republic of Kazakhstan. The study used a descriptive method and comparative analysis. The field of application of the research results is the activity of subjects of the tourism industry at all levels. The results of the study will help to use the huge tourism potential of Kazakhstan by increasing the activity of entrepreneurs in tourism. The tourism sector should become attractive for doing business. The research results presented in the article can be applied in the development of plans for the development of the tourism industry. All this, in turn, will enhance the socio-economic situation of the regions of Kazakhstan.