Economy

At the present stage of development of the national economy a human capital plays an important role. Without involving it the transition to an innovative path of development is impossible. Thanks to the development of human capital, a competitiveness and economic growth, production efficiency can be increased. The article is devoted to theoretical approaches to the definition of human capital. The article is based on a method of comparative analysis. The authors have analyzed different definitions of human capital and summarized the views of the researchers in this field. The basic approaches reflecting the contents of the examined category are singled out.
2016
Theoretical approaches to the formation and development of human capital

The necessity of the study of innovative human resource capacity issues, revealed his particular form, shows the role of training to a new level, for the successful implementation of the State program of industrialinnovative development of Kazakhstan for 2015–2019 years, in line with international standards, the formation of innovative human resource capacity. The authors examined the current state of development of training for the innovation economy of Kazakhstan, thus noting that training in the education system of Kazakhstan meets the requirements of innovation management in conditions of innovative development of the economy, having solved the narrow task of improving the internal organization of the education system to the labor market and the real economy. In the article the structure of the institution of continuous education and comprehensive training center that will prepare highly qualified specialists of the world level on the basis of educational process in science and industry.
2016
Peculiarities of innovative personnel potential formation of the Republic of Kazakhstan in the development of integration processes

The article examines the main trends in the innovation development policy in the agro-industrial complex of the Republic of Kazakhstan. Analysis of current state and the main problems of innovative development of the agro-industrial complex of the Republic of Kazakhstan, as well as the role of state authorities in its development. Classified conditions and factors affecting the innovation development of the agro-industrial complex of Kazakhstan Republic. Identified the main priorities for the development of innovative processes in agro-industrial complex of the country.
2016

The article considers the foreign experience of stimulation of innovation activity in the business sector. The direct and indirect incentive mechanisms are considered. The great attention is given to the analysis of tax incentives, such as tax privileges and the tax credit. They play an important role in enhancing the innovative activity of enterprises, because provide a choice of priorities of innovation to the private sector and do not require large administrative costs. Methods of indirect incentives are widely used in the USA, Canada, Japan and most European Union countries. Each country forms its own combination of these mechanisms depending on the requirements of the economy and the priorities of innovation development.
2016
Foreign experience of stimulation of innovative activity of enterprises

In the article the concept of commercialization of innovations was investigated. The classification of the participants of the commercialization of innovations was presented. The stages of the process of commercialization of inventions: assessment and selection of the most lucrative ideas for removing them on the market; accumulation of financial assets; securing the rights on created innovative products or services; organization of development innovation, its introduction into production were examined. Highlighted global trends in innovation activity that define the process of commercialization of innovations, among them: the growth of the activity level of research patent information character; increasing the degree of motivation of innovators and analysis of personnel innovation sphere; increasing emphasis on project-based approach to the  management of innovation; the organization in the innovative companies a systematic process of internal audit; the formation of co-operation in the field of R&D; the development of institutions of supporting the innovation activity of the enterprises; increasing the speed of innovation processes and the expansion of the area of their implementation through the active use of information technology. 
2016
The features of the commercialization of innovations: theoretical aspect

At present, the development of information and communication technologies and postal services is an important priority for the Republic of Kazakhstan, which has set its sights on the industrial and innovative development. Despite the fact that the country is experiencing a significant increase in the number of Internet users rapidly developing e-commerce, a growing number of service providers and consumers of services «egovernment» there is a need to provide quality financial services to the public and businesses, particularly in rural areas, where in addition to mail not represented by any other structure.
2016
The value of the development strategy of «Kazpost» until 2022 for the postal industry of Kazakhstan

The coal industry is an important component to ensure the needs of the economy in energy. The Republic of Kazakhstan is now among ten largest producers of coal in the world market. and among the CIS countries, has the third largest reserves, the second largest coal extraction rate and the first place for the extraction of coal per capita. In Kazakhstan, this industry provides 74% of electricity production, almost 100% loading of coke production, and is fully able to meet the fuel needs of domestic sector and population. 
2016
Global trends of competitiveness management of coal enterprises

The article considers the theoretical and practical aspects of the calculation of taxes in Kazakhstan and other countries of the Eurasian Economic Union. It provides an assessment of the current state of the system of taxation in Kazakhstan. Discrepancies and problems in the calculation of such taxes as value added tax, income tax, excise tax are revealed. The analysis of some aspects of recent and forthcoming reforms on the main taxes in the Republic of Kazakhstan is done. Particular attention is paid to the problem of harmonization of some taxes when moving goods, services, capital and labor force from one country to another one.
2016

Any government aims to produce an effective economics and enhance the quality of economic decisions no importance of political structure society achieves. Based on the credit policy that made by banks they take an important part to in establishment. The role of credit policy consists in defining foreground orientation of development and refinement of bank’s activity in accumulation and investment of credit resources, maturation of the credit process and generation of its efficiency. This article reviews current state of credit policy of the second-tier banks of the Republic of Kazakhstan and routes for the modernization in contemporary economic situation. There is an overview for the transfer of the second-tier banks to Basel III standards: requirements for the minimal banks’ funds, non-performing loansand prudential normative. Furthermore, authors represent the structure of loan portfolio and banking sector’s funding in the Republic of Kazakhstan. 
2016
Credit policy of the second-tier banks of Kazakhstan in condition of free floating of the national currency

The article describes the main stages of the transition to international financial reporting standards of domestic enterprises. Also it disclosed in detail the transition to international accounting standards for small and medium-sized businesses. The complete description of the definition of small and medium-sized businesses from the perspective of the Committee on International Financial Reporting Standards and the law on private enterprise is given. The main differences of IFRS for SMEs as compared with full IFRS are analysed. The advantages and disadvantages of international accounting standards for small and medium-sized businesses are showed.
2016
International Financial Reporting Standards for small and medium enterprises: the transition, the features, the advantages and disadvantages

The article gives a general description of Russian and Kazakh auditing market. Audit as an integral part of socio-economic change is an essential feature of the market economy. The quality of audit services largely affects the successful financial and economic activity, the effectiveness of economic reforms in Russia and Kazakhstan. A comparative analysis of the stages of formation of audit activity in Russia and the Republic of Kazakhstan legal framework has been done. These were conventionally allocated into four stages.
2016
Background of creation and development of audit activities in the Russian Federation and the Republic of Kazakhstan

In the article the features of the commercialization of innovation systems in countries with successful experiences of measures by the promoting and supporting the industrial innovation system were investigated. In particular, the experience of Finland, Germany, Japan, China, the United States and other countries was shown. On the basis of world experience highlighted a wide range of innovation support in these countries, including government programs of financial and technical support to innovative companies that perform research and development work on the subject of government agencies; direct funding, which reaches about 50 % in the creation of new products and technology costs; granting of loans, including without payment of interest; grants to cover 50 % of the costs for the implementation of innovations; targeted subsidies for research and development; the creation of innovation are assets in view of possible commercial risk; reduction in government fees for individual inventors and the presentation of their tax benefits, as well as the creation of special infrastructure to support them, and economic security; free services of patent attorneys at the request of individual inventors, exemption from payment of fees; tax relief for companies operating in the sphere of innovation; legislative support for intellectual property rights and copyright; government programs to reduce risks and risk compensation of losses; creation of a network of science parks, business incubators and technological development zones; information retrieval specialized sites on advanced technologies and innovative developments, allowing interested companies to quickly find the needed technical solutions and potential partners.
2016