BULLETIN OF THE KARAGAND A UNIVERSITY

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

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

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

The article examines theoretical aspects of the knowledge economy study. Characterized are the basic economic trends related to the production and dissemination of knowledge. The features and the internal regularities of calculation of the index of knowledge economy and the index of knowledge are determined. The basic directions of development and forms of knowledge economy display based on a comparative analysis of the index of knowledge economy in different countries are observed. The article analyzes the current state of knowledge economy index in Kyrgyzstan and Kazakhstan, the ways of further development of the knowledge economy in these countries.
2016

The article deals with the various aspects of the development of research universities in the innovative development of the state. The main tasks are identified that are carried out in the Republic of Kazakhstan for the industrial-innovative development of the economy. Key indicators of innovation development of the country are analyzed. The role of the Republic of Kazakhstan in the Global Competitiveness Index of world countries is identified. The features of the creation of a research university, is equally effective to carry out educational and research activities based on the principles of integration of science and education, is fully consistent with global trends in the field of education and science are revealed. The recommendations for universities to integrate into the world community in terms of innovation-oriented economy are offered. 
2016

It is noted that the innovative capacity of the enterprise is characterized by its ability to develop and introduce innovations in various fields of activity. It is emphasized that the assessment of innovative potential is necessary for determination of Innovation activity of the enterprises. The essence of the category «Innovation activity» reveals. The role and the maintenance of an indicator of Innovation activity are considered. Need of use of system of indicators for an assessment of Innovation activity of the enterprises locates. The special attention to innovative behavior and distribution of employees of the company on types of Innovation  activity is paid.
2016

The article considers the role of the State program of industrial and innovative development of Kazakhstan in modern conditions. The main types of the systems of financial support of innovative development are determined: the market; state and corporate; cluster; meso-corporative. The composition of expenditures on technological innovation and the level of innovation activity in the regions of Kazakhstan are analyzed. The main tasks of business and industrial-innovative development of Almaty region are determined. Recommendations related to the formation and development of innovation infrastructure in Almaty regionare offered.
2016

The article provides an overview of the state of low-carbon development in Kazakhstan as the next step after the events of sustainable development. The author describes the concept of low-carbon development adopted in Kazakhstan. As a guideline, in this area the author has chosen the British experience in dealing with decarbonization of industries. One of the solutions to reduce the burden on the environment in Kazakhstan due to unique natural conditions and capabilities of Kazakhstan is implementation of the use of renewable resources such as solar energy. The article describes the main obstacles to development of this development in the country. In conclusion, it was given the conclusions and recommendations.
2016

The article tourist entrepreneurial activity is examined in Republic of Kazakhstan. The main purpose of tourist business activities in the development of Kazakhstan tourist industry is to create competitive tourist product in international market. Achievement of these aims requires the development of the governmental regulation system and support of tourist activity, the usage of marketing and promotion methods of tourist products. Within the framework of the tourist cluster development in the Republic of Kazakhstan there were chosen priority areas of entrepreneurial activity development in the field of tourism, such as business, ecological, cultural and cognitive tourism. Main retentive factors are educed for tourist market of Kazakhstan development.
2016

The article deals with current issues of foreign economic activity of the Republic of Kazakhstan. The volume of tradein all member states of the Eurasian Economic Union is determined. The ratio of exports and imports of goods is analyzed, which determined that the Kazakhstan economy continues to grow at the expense of exports. In the article an important role is devotedto the development of non-energy exports, which contributes to the growth of the economy. The proportion of processed exports in the Republic of Kazakhstan's GDP isdetermined. Non-energy export in the context of Kazakhstan's regions is analyzed. A number of ways to improve the export support mechanism in the regions of Kazakhstan is offered.
2016

En los comentarios referentes a la transexualidad, priman las referencias ajenas al Derecho. La inicia- tiva social suele colocarse, en la mayor parte de ordenamientos del mundo, por delante del legislador, sim- plificando problemas que a la clase política y a la doctrina se le complican. Ello debe sugerirnos la búsqueda de la sencillez al utilizar las normas para atender la demanda de nuevos derechos y la adaptación de sus fac- ultades tradicionales a los cambios. No obstante, también preocupa cómo ese mismo impulso ciudadano no siempre se autodota de las mejores soluciones, ni aporta los recursos óptimos para beneficio del colectivo presuntamente necesitado de ayuda.
2010

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International relations

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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.[

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Technical science