The article considers the current state of urbanization in Kazakhstan, the main trends in the development of urbanization in the world and in the Republic of Kazakhstan in the post-pandemic period are studied. The purpose of the article is to study new forms of urbanization processes in the post-pandemic period. When studying the processes of urbanization in the Republic of Kazakhstan and the world, a set of the following methods of economic research was used: monographic, program-targeted, logical. In the work on the study, such theoretical research methods as comparisons and generalizations, scientific abstraction and synthesis were also used. The negative consequences of quarantine measures taken by the governments of countries to combat the Coronovirus directly affect the economic development of countries and regions, and, accordingly, the development of cities and settlements, that is, urbanization processes. The article notes the instructions of the Head of State K. Tokayev from the Messages to the people of Kazakhstan in 2020, 2021 and 2022 regarding the resolution of various issues of regional policy, administrative-territorial reform and the development of the country's urbanization. It is also noted about a new approach to regional and territorial development, which will allow managing the process of urbanization, ensuring the phased “migration waves”, avoiding overcrowding and social tension in large cities. Administrative and territorial changes will optimize the process of public administration, make it easier for citizens to travel to the regional center and back, and will contribute to more effective regulation of internal migration. All these initiatives and proposals of the President of the Republic of Kazakhstan will soon give a strong impetus to the development of cities – new regional centers, strengthen their economy and competitiveness, which in turn gives the prospect of a good pace of urbanization growth in Kazakhstan.

The article is devoted to the study of modern trends in the process of urbanization management in developed countries and the development of recommendations on the application of management tools to the acceptable realities of Kazakhstan. The administrative processes of urbanization of the countries of Poland, India, China, Latin America, etc. were interesting and priority objects of research. The work was written on the basis of studying the development of cities and generalizing all the emerging connections as a single system. The information base of the study was the works of well-known foreign and domestic scientists on the topic of urbanization, as well as statistical materials and ratings of the countries of the world on the level of urbanization of the UN.A distinctive aspect of the study is the analysis of urbanization management in the countries of Poland, India, China, Latin America in relation to specific problems. The article gives the basic characteristics of the urbanization process in Kazakhstan, identifies the distinctive features and factors constraining the effectiveness of urban development management based on the works of Kazakhstani scientists and economists, which identified a number of key problems of the urbanization management process in our country.The results of the study are of a recommendatory nature, determining priority approaches to using foreign experience and adapting it to the realities of the Kazakh model, which can be considered when implementing urban development management programs by authorized bodies.

The innovative development of Kazakhstan is associated with the construction of a “smart economy”, digitalization of the community, and a new economic course. The Government of the Republic of Kazakhstan plays a key role in defining and supporting the development process in the field of science, technology, and innovation (STI). The country has adopted a large number of strategies and programs for the development of STI, numerous institutions have been created for their implementation. The pandemic has created many problems, threats, and obstacles to the development of science, technology, and innovation in Kazakhstan, slowing down information interaction, which has traditionally been one of the main driving forces that have contributed to the acceleration of innovative development in the country. Currently, most of the efforts in the field of science, technology, and innovation are aimed at ensuring the sustainable development of the country. In the article, the main factors causing the slow introduction of innovations, advanced technological developments in Kazakhstan were considered by the authors. In the work, the authors came to a new scientific result, assessing the degree of influence of innovations on the development of the Kazakh economy, and summarized the main problematic tasks that must be solved in order to activate innovation activity in the country. Within the framework of this article, as well as the survey of respondents, the main trends in the formation of the country's digital economy, the development of information and communication technologies were identified. The results are based on the works of Kazakhstani and foreign researchers.

The unprecedented growth of globalization of companies specializing in the creation and operation of digital platforms, which is currently observed, is fundamentally changing the way economic agents interact in various markets, influencing the mechanisms of value creation. These trends have contributed to increased interest in digital platforms from researchers. At the same time, from an economic point of view, digital platforms still remain little studied. This article aims to fill this gap and aims to assess the main characteristics of digital platforms and reveal the economic nature of digital platforms. The paper uses a structural-functional approach to the study of the essence of digital platforms using methods of analysis and synthesis, visualization and demonstration. The paper considers the main features, as well as the advantages and disadvantages, opportunities and threats associated with the activities of digital platforms. The process of “network effect” achieved by the interaction of economic agents on digital platforms is described. Indirect positive and negative effects from such interaction on digital platforms are given. The differences between operational, innovative, investment and integrated platforms are described. In addition, a classification of income generation models by digital platforms is given with a description of their key characteristics. A general description of the digital platform market is given, and the risks for national economies associated with the market concentration of global digital platforms are indicated. The necessity of state intervention in this area at the national and supranational levels is outlined, the expediency of developing local digital platforms is substantiated, and some measures in this direction are proposed. The results of the study make a certain contribution to the development of the theory of the digital economy and can be used to prepare lectures in relevant disciplines, and can also serve as a basis for more in-depth research.

The purpose of the article is to study the impact of the pandemic on the accelerated development of the digital economy. The information about what components consist of Telecommunication and the importance of each of them is collected, the theoretical aspects of information and telecommunication infrastructure are analyzed. Analyzed the current state of e-government as the basis of information and telecommunications system in the public service, collected information about the functions of information technology, state information policy, analyzed the theoretical aspects of information and telecommunications infrastructure. The modern state of e-government as the basis of information and telecommunication system on public service has been analyzed, the information about the functions of information technology, state information policy has been collected, the level and prospects of development of telecommunications infrastructure to date has been determined, and specific tasks and objectives in the plan have been determined. Analyzed and proposed, what paths to take, what measures to be implemented to become an e-government.

The development of payment systems is a continuous process that includes updating and updating all its elements and processes. In this article, the authors considered the issues of digitalization of the payment system of the Republic of Kazakhstan, and in particular, the possibility of creating and implementing a digital currency of the National Bank of the Republic of Kazakhstan. This measure will allow Kazakhstan to join the world experience in the use of crypto-technologies and digital assets. The key task is to be the first within the member countries of the Eurasian Economic Union. The history of digital money began with the invention of the Internet. In the early days, it was difficult to get the population used to using digital money. However, as people get used to technology, and digital technologies themselves become more secure and reliable, more and more users are ready to give preference to the use of digital money. As part of the study, the authors analyzed foreign experience in the creation and implementation of digital currencies, assessed the possible risks and prospects of this event. It is worth noting that Kazakhstan in 2020 for the first time got into the rating of the countries of the world in terms of cybersecurity. The initiative to digitalize the payment system and, in particular, payment technologies, is already giving a greater role to an effective cybersecurity strategy. Currently, the National Bank of the Republic of Kazakhstan, as part of the implementation of the program for the development of the national payment system until 2025, has already implemented a pilot project "Digital Tenge". The authors carried out a comparative analysis of the specific features and key differences between the digital tenge and other forms of the national currency of the Republic of Kazakhstan.

The purpose of the article is to consider the impact of macroeconomic factors on the economic development of the country, to give an assessment and recommendations for improving the effectiveness of monetary policy in order to stabilize and achieve the goals of the inflation targeting strategy. Recently, we can observe a sharp increase in prices for socially important products, which directly indicates an increase in inflation in a country where the main institution responsible for curbing inflation is the Central Bank, whose strategy is aimed at ensuring price stability and implementing an inflation targeting regime. The main reason making it difficult to implement an inflation targeting strategy is the economic crisis caused by the coronavirus (COVID-19), which has bowed central banks around the world to new challenges. The first indicators of the crisis in many countries were production stoppages, sales curtailments and border closures. In particular, in Kazakhstan, this crisis had a strong impact on the economic state of the country, namely on the pricing of imported and domestic goods. The paper puts forward the hypothesis that the current monetary policy requires rethinking from the position of transformation of interest rate regulation policy. In order to substantiate this, a comparative analysis of the effectiveness and impact of the interest rate on inflationary shocks on the basis of officially published data was conducted. The role of the TONIA indicator in inflation management was determined and its changes were analyzed. The paper focuses on the analysis of interest rate impact on household deposits and loans, pricing and foreign trade turnover of Kazakhstan, which made it possible to develop recommendations.

Kazakhstan is characterized by women’s significant representation in the financial industry, including the audit sector, which distinguishes the country from other states and can lay the basis for a competitive advantage of the economy. The literature review on audit firms in Kazakhstan showcases a scarcity of studies about gender’s influence on audit firms’ financial performance. The paper aims to identify the correlation between business owners’ gender and the net income of Kazakhstani private audit firms. The publicly available data on audit companies and the size of their paid taxes were processed and analyzed with the quantitative research method. The data of 117 audit firms for 2021 were scrutinized through the parametric Student t-test for independent samples with the utilization of the Statistical Package for the Social Science (SPSS). To analyze and adjust the normal distribution of the studied data, frequency histograms, taking logarithms, and formalized tests by Kolmogorov-Smirnov and Shapiro-Wilk criteria were applied. The findings demonstrate the significant correlation between women owners and the size of paid taxes by their audit firms: women positively contribute to audit firms and generate higher net earnings compared with their men counterparts. The paper postulates the necessity of women’s more intensive involvement in higher levels of decision-making to increase the performance indicators of the financial industry in Kazakhstan. The study supports the idea that less gender bias in the expert field can be a good indicator of women's real contribution to Kazakhstan's economy. The auditing field should serve as a solid role model for lowering the barriers to female leadership in other industries.

The purpose of the article is to identify ways to prevent financial risk and improve its management in the company. Risk is an objective situation that is reflected in any area of business entities' activities and characterized by presence of an adverse event, in which the company faces economic damage or other losses in the course of risk exposure. Every business activity is associated with risk, and risk management is particularly important for the company. The company operates in various fields for the purpose of generating income. Each of these activities is associated with a certain level of risk. Risks should be regulated and considered within the company's financial capabilities. To achieve these goals, a risk management policy is formed on the part of the company. Under market conditions, risks in the company are at a high level, which requires additional capital for the company. The main objective of the article is to calculate the probability of occurrence of events that negatively affect the income and capital of the company. In other words, the risk is characterized by probability of an adverse event occurrence. These events include: decrease in income, increase in costs due to non-repayment of loans issued on time, decrease in basic resources, non-payment of off-balance sheet transactions, and so on. But the lower the risk level, the lower the probability of obtaining a high income is. Therefore, any company tries to spend its funds on activities with a high level of income and low level of risk. Many general and special methods are used by companies in regard to financial risk management. The most common among them are: diversification, obtaining additional information on results, limiting, insurance, hedging, quality management.

The problems of achieving the Sustainable Development Goals (SDG) are relevant both for foreign countries and for the Republic of Kazakhstan. The special importance is given to determination of priority directions of sustainable development for our country, in which it is necessary to direct investment means. The article analyzes the dynamics of investments in environmental protection by types of environmental protection activities in the Republic of Kazakhstan and investments related to the «green» economy for 2015–2020. Special attention is paid to the assessment of changes in the volume of investments in the development of renewable energy sources (RES). The article describes the existing measures of state support for the development of renewable energy sources, as well as highlights the problems hindering their more active implementation into the country's energy balance.The authors used general scientific methods, as well as quantitative methods of statistical, causal and comparative data analysis. The results of the study have led to the conclusion that the greatest growth accounts for the share of investment in the development of a “green” economy through increased investment in energy-saving technologies, increasing energy intensity, the development of renewable energy sources, as well as in the protection of atmospheric air. It is noted that during the study period, the volume of electricity from wind power plants increased by 6 times, and from solar power plants – 22 times. In general, the work conducted by the authors shows that there is a significant resource for increasing the effectiveness of achieving the SDGs through a systematic and comprehensive approach within the framework of national policy. It is concluded that a comprehensive roadmap should be developed and adopted at the national level to attract investment in the SDG sectors and ensure that they contribute to the country's sustainable development.

The relevance of research on venture capital financing in developing countries, which includes Kazakhstan, is due to the acute demand for risk investments for the implementation of the innovation potential of developing countries against the background of an underdeveloped degree of venture capital financing institutions. The aim of the work is to identify barriers to the development of the venture capital market in Kazakhstan and to determine the priorities for its further development. In the work were applied methods of analysis and synthesis, inductive method, the method of SWOT-analysis. The information base of the study consisted of scientific papers on venture capital financing, published in foreign-refereed journals and domestic publications, as well as publications of the OECD and the WEF, materials of JSC “QazTech Ventures”. As part of the study the theoretical aspects of the formation of venture capital and analyzed the works of interest in the context of the study. The analysis of the state of the venture capital market in Kazakhstan, showing the strengths and weaknesses of the venture capital market, identifying internal and external factors affecting the functioning of the venture capital market in Kazakhstan, as well as showing the threats and opportunities for development. Particular attention in the article is paid to issues of state intervention in the sphere of regulation and stimulation of development of the venture capital market. In particular, the aspects that distinguish the role of the state and the private sector in the development of venture capital financing were identified. On the basis of the study the priorities for the development of the venture capital market in Kazakhstan in modern conditions were identified. The practical significance of the results of the study is determined by their focus on improving the venture capital institution of the country. The results of the study can be applied in the process of determining the directions of public policy in the sphere of venture capital financing.

Tax payments and supervision in the Republic of Kazakhstan, as well as all tax deductions are determined and carried out in accordance with the Tax Code, as it relates to the policy of the state and the financing of economic services activities of the state. The purpose of the article is to offer ideas on the direction of tax optimization using regulations, rules and benefits, approved interest on payments prescribed in the Tax Code of RK. Despite the diversification the tax system is divided into two parts and is implemented in practice. Sometimes entrepreneurs and businesses confuse the concepts of “tax optimization” and “evasion of tax payments”, because the goals of taxpayers and the state do not coincide. The taxpayer's goal is to reduce or minimize tax payments as much as possible and increase profits from entrepreneurial activity. The goal of the state – increasing tax revenues to the budget and the implementation of government programs for development, as well as ensuring the development of small and medium-sized businesses and their stable operation in the market. On the basis of optimization of tax payments and competent maintenance of tax system it is possible to reduce unwanted expenses and penalties. Tax optimization is an action that brings an enterprise to a level of financial freedom. In order to approach this level, the article outlines an optimized model of tax policy and basic approaches to tax minimization. This will affect the implementation of an effective mechanism of tax payments to the budget and work on the legislative scheme. Due to the use of methods of tax optimization the social position of the state and entrepreneurship in the country is improved.

The purpose of the article is to show that cooperation carried out as agricultural cooperation will optimize the socio-economic situation in rural areas and lead to the solution of agrarian problems in society. In the course of the study, the traditional method of comparing economic analysis was used. The article historically examines the theoretical trend of agricultural cooperation and assesses the current trend of market agricultural cooperation in the republic through the trend of cooperatives in a new status. Statistical materials from official sources and regulatory documents were used for the analysis. As a theoretical and foreign practical form of market entrepreneurs, the creation of civilized cooperatives in society on the basis of a new economic policy was considered, from the standpoint of a scientist for a comprehensive interpretation of the ideas of the leaders of the content of the "cooperative movement", with reference to the main schools of cooperation. In connection with the development of the agricultural cooperative movement in the country and the policy of the country's economy, the leading scientists-cooperators of agricultural cooperation in the state during the movement of cooperation in agriculture were presented, recommendations were given in the variant of the developing aspect of increasing cooperation from the point of view of the development of agricultural cooperation in the republic as a result of studying the contribution of cooperative education and science. The theory of development of cooperation for the introduction and direction of development of cooperative activities the results of the study were considered as a special form of food security for the development of cooperative cooperatives in society according to new economic aspirations.

The article considers the basic mechanisms and problems of agro-industrial complex management, the analysis of financial sustainability of agro-industrial complex at the regional level. The developed concept improves the implementation of economic management mechanism of agro-industrial complex and increases the efficiency of agro-industrial production of the country. At the analysis of agricultural sector of the country and tendencies of its functioning the modern organizational factors of formation and development of labor potential of agrarian sector and economic results of labor resources activity were revealed. On the basis of the analysis the main problems of providing the village with qualitative labor resources, as well as the problems of increasing the efficiency of their use have been formulated. Taking into account the identified problems, the fundamental principles and strategic priorities of increasing the efficiency of the use of labor resources in the system of functioning of modern agricultural formations were outlined. Priorities and content of economic policy on increasing labor productivity of labor resources are also formulated. Taking into account the focus on global trends from the perspective of experience in ensuring the effectiveness of labor resources in agriculture, ways to intensify the use of labor resources in the agricultural sector of the economy have been developed with respect to the Republic of Kazakhstan. Comprehensive strategic proposals for the development of the innovative project “Rural Tourism” as an indirect tool to intensify labor processes in agriculture were formulated. According to the results of the study and the developed scientific proposals the projected indicators of economic efficiency of the use of labor resources in agriculture were formulated.

The article deals with the peculiarities of organizational forms of entrepreneurship: joint-stock companies. On the basis of the study of basic laws and legislative acts on joint-stock company the basic rules on the opening and organization of joint-stock form of enterprise are systematized. The prerequisites for creation and effective functioning of joint stock companies are revealed. The issues of formation of the authorized capital, the main types, features and differences of shares, as well as their role in the activities of the company are considered. The basic constituent documents of a joint stock company, management bodies, conditions of liquidation and reorganization are studied in detail. In this case, the joint stock company is considered as a special form of organizational and legal form of enterprise, and its relationship to the stock market is defined. The main advantages of joint-stock companies are revealed and conclusions about their significance and role in the system of national economy are drawn. The role of joint stock companies in the development of the economy is substantiated by specific conclusions. The importance and necessity of joint-stock company in the development of entrepreneurship in the country were considered. The obstacles to the development of joint stock companies, taking into account their features in comparison with other organizational forms were revealed. Insufficient development of the stock market in Kazakhstan has had a significant impact on the activities of joint stock companies. Therefore, one of the key issues is the development of the stock market, increasing the investment attractiveness of joint stock companies, their liquidity and market value of shares.

The competitiveness of an enterprise is directly related to the quality of its products. Therefore, in the process of production of the relevant assortment of products, it is necessary to optimally adjust the entire production and technological chain, i.e. from the moment of receipt of raw materials to the stage of finished product output. The purpose of the article is to analyze the main economic indicators of competitiveness on the example of “Import Oils” LLP. The subject of the research are organizational and economic relations in the process of increasing the competitiveness of the enterprise. In the process of research, we used methods of differentiated indicators of competitiveness evaluation of enterprise efficiency: liquidity indicators, indicators of financial stability, indicators of enterprise profitability. In this aspect, a special role is played by the process of forming the cost of production, as it forms the basis of pricing of the business entity. Consequently, the enterprise needs discriminatory pricing in those industries where the firm sells its products. In general, along with increasing the competitiveness of the enterprise, improving the quality of products sold and expanding its range, targeted work on the promotion of goods on the market. In this aspect, a special role should be given to issues of improvement of sales channels of the company's products. At the same time competitiveness of economic subjects will allow to form the balanced development of branch markets of separate kinds of production and services.

The purpose of this study is to theoretically and methodically substantiate the need to use a systematic approach to assessing the effectiveness of business activities. To achieve the goal of the scientific study, the main tasks were identified: to analyze the efficiency of working capital use, to study the return on fixed capital and to give a generalized assessment of the profitability of capital invested in business development. In accordance with the tasks outlined in the article, the main vectors of scientific research were identified, for which such analytical methods as comparison and generalization, deterministic factor analysis, and grouping of economic indicators were used. The key goal of any business, including manufacturing, is to increase profits and improve efficiency. In this regard, there is a need to evaluate business performance. In practice, such an assessment is usually based on the use of a basic indicator of profitability of production. However, this approach does not allow identifying and realistically assessing the main causes of certain changes in profitability. Given the importance of making management decisions for the future, a systematic approach should be used to assess the effectiveness of the production business. The system approach is based on the study of the dynamics of a number of indicators, answering the question of what is the level of return on total invested capital, working capital and fixed capital of the business. The article presents practical data of a production company with efficiency calculations using different methods: the traditional method and the method based on the system approach. The results of the calculations presented in the tables confirm the advantage of the system approach. The theoretical and methodological provisions discussed in the article, as well as the practical example given are the basis for recommendations for the use of the system approach in assessing the effectiveness of manufacturing business.

The present article examines the current state of development of the flour milling industry in Kazakhstan and the dynamics of the development of flour production and export volumes. The problems of the industry are identified, such as an overabundance of production capacity, a low level of its use due to fierce competition in the flour market, a gradual narrowing of traditional sales markets due to the diversification of flour imports into grain imports by Central Asian countries, a shortage of rolling stock, high tariffs for rail transportation and rental of wagons, insufficient measures to support the milling industry from the state. The conditions of the pandemic have determined severe restrictions for domestic producers not only in production and logistics, but also in exports. And this led not only to a halt in production, but also to a global slowdown in the economy and trade relations. The important role of the state and its support at this stage is expressed in financing and subsidizing. According to the results of the study, the authors propose to improve export procedures by introducing a "single window" for export and import operations, develop transport, logistics and trade infrastructure, improve conditions for promoting flour exports to foreign markets.

The article considers the current problem of improving the product range of online store in COVID-19 conditions. There is a steady tendency to increase the share of e-commerce in the global volume of retail trade, the level of visits to online stores. It was found that the system of product range management includes such organizational activities as planning (market analysis, range formation, planning of sales and logistics); organization (organization of order processing, analysis of the effectiveness of Internet commerce); control (monitoring the implementation of key performance indicators (KPI), assessment of the impact of product structure to achieve KPI, adjusting the assortment). In the near future, assortment management in online stores will be affected by such factors as increased demand, the uncertainty of the business environment, increased requirements for the quality of goods and their delivery, the complexity of delivery of goods, especially export goods. To adapt to external conditions, to ensure competitiveness in the long term, it is important to apply strategic and operational management tools. Strategic tools provide for long-term planning based on actual statistical and analytical data of activities and market development. Such tools should be the following: developing a strategy for adapting the nomenclature according to the dynamics of the market, justification of procedures for bringing the interface of the online store, the introduction of a flexible management strategy in terms of structural changes in the product range. In modern conditions the tools of operational management of the online store should be aimed at operational improvement of the range: to reject and/or replace products with low demand, improve customer perception of the goods offered by classifying them, the justification of the system of related services, taking into account economic efficiency.

The article considers the main mechanisms and features of the formation and functioning of the system of commercialization of intellectual property objects used in foreign countries. The article summarizes the issues of the emergence of intellectual property rights in some countries of Europe and Asia, and studies the ways of commercialization of innovative technologies in the United States. The relevance of the research topic is due to the fact that such a system of state support for innovations stimulates an increase in the demand of participants in the process of commercialization of IPOs in bringing developments to the point of profit. Today, innovation and intellectual property form the basis for creating an innovative economy. To support economic growth, not only in a limited number of countries, but also around the world, they adhere to policies that regulate innovation. The purpose of the study is that it is necessary to consider the international experience of state support for the commercialization of innovative technologies and adopt it for the development of mechanisms for promoting innovative technologies in the intellectual property market of the Republic of Kazakhstan. The scientific and practical significance of the article suggests the identification and correction of acute problems in the Kazakh infrastructure of state incentives for the development of innovative business. The methodological basis of the study was the tools of general economic theory, supplemented by other general scientific methods and methods of quantitative analysis of empirical data and modern methods of system analysis. The main result of this study is the identification of problems in the field of commercialization of intellectual property and innovative technologies in the Republic of Kazakhstan, and the implementation of an effective system of state support for the development of innovative business.

The relevance of the proposed project is due to three main factors.The first is the real level of unemployment, which, according to experts, is quite high in Kazakhstan. The second is the consequences of the COVID-19 pandemic and the third is the consequences of the events of January 2022 in Almaty. Unemployment in Almaty, according to official data for the first quarter of 2021, was 5.2% (according to Finprom.kz). But, in fact, this figure is much higher and concerns primarily young people. That is why our project is designed mainly for young people of student age studying in universities with a degree in Tourism. The purpose of the article is to show what kind of innovations should be used to train mountain guides, taking into account the socio-economic problems of Almaty. The development of domestic and inbound tourism has always been an important part of tourism business of any state, including in the Republic of Kazakhstan. At the same time, mountain tourism programs are relevant. In this regard, in the context of the COVID-19 pandemic, a shortage of qualified mountain guides has become apparent and aggravated. Also, often the services of a guide are performed by persons who do not have professional training to work with clients in the mountains. This fact is confirmed by periodic extreme situations, led by an unprepared guide. This article describes our innovative experience in training mountain guides for the tourism business in Almaty. This article describes our innovative experience in training mountain guides in tourism business in Almaty. The choice of training this particular category of specialists is due to the presence of a large amount of tourist and recreational resources for the development of mountain tourism near the city of Almaty. We believe that the mountain guide training project will be in high demand.

The tourism industry makes a significant contribution to the socio-economic development of many countries of the world, due to its role in expanding the economic base, increasing foreign exchange earnings, developing small and medium-sized businesses, providing employment opportunities and improving the living standards of the population. The development of the tourism industry can be facilitated by its management on the basis of public-private partnerships. This form of cooperation helps to accelerate the solution of the country's strategic tasks, bringing significant social benefits to local communities. The purpose of the research was to study various forms of interaction between the state and business to solve the problems of developing the tourism industry in order to identify the optimal mechanism for public-private partnership for the development of the tourism industry in Kazakhstan. The paper studied the theoretical and methodological aspects and foreign experience in the formation and implementation of the mechanism of public-private partnership in the field of tourism. The article provides a comprehensive analysis of foreign experience in the creation, promotion and management of projects in the tourism industry on the principles of public-private partnership. The practical value is that the results of the study can be used in the development of state and regional programs for the development of the tourism industry in Kazakhstan.

The purpose of the article is to consider the issue of digitalization strategy in the sphere of sports and active tourism in the Republic of Kazakhstan. In developing countries there is a low efficiency of management of the industry of sport and physical culture. This industry has a low level of communication with the population and weak promotion of a sports lifestyle. In these republics the level of development of IT-technology and communications are poorly used the possibilities of digitalization and social networks for the active promotion of mass sports, active types of tourism and the formation of a sports lifestyle among young people and the population of the country. At the same time, communication, if it is mass, but impersonal, not personalized. In many developing countries there is a shortage of modern and diverse methodological materials, modern training programs and accumulated international experience, and as a consequence there is a shortage of highly qualified coaches and methodologists. According to the authors, the solution to the existing problem lies in the development of digitalization of sports, physical culture and sports and health tourism, as artificial intelligence allows technology to bring real benefits in all sectors of the economy, improves the quality of life of the population, and creates conditions for the transition of the economy to a fundamentally new trajectory. With the help of digital technology it is possible to popularize sports, because this is the age of information space, and therefore the digital PR, meeting the demands of the modern advanced and progressive generation. By covering sporting events, conducting online training sessions and consulting professional coaches through the World Wide Web, it is possible to promote sports and physical culture for the benefit of the Kazakhstani nation in the most effective way.

The article discusses the importance of human resources in the field of tourism. In the Republic of Kazakhstan, the tourism sector is characterized by a shortage of highly qualified specialists. In tourism enterprises, mainly in the field of tourism and hospitality, there is a low level of specialists with the appropriate education and the necessary level of professionalism. These conditions consequently lead to poor quality of service. An important aspect is the availability of practical skills and theoretical base in this area. The article reflects the place of Kazakhstan in the Global Travel and Tourism Competitiveness Index of the World Economic Forum, identifies a list of factors that increase and decrease the rating of Kazakhstan in the field of tourism. On the basis of statistical indicators, the dynamics of changes in employment indicators and nominal wages of workers in the tourism industry, namely, travel companies, hotel enterprises and health resort organizations, for the period from 2016 to 2020 are considered and analyzed. In addition, the article focuses on the activities of domestic higher and secondary vocational educational institutions that train specialists for the tourism sector. Foreign experience is considered and directions are given that should be priority in training personnel for the tourism industry.

The purpose of the study is to determine the features of the development of mechanical engineering, which were formed in a short historical period. Mechanical engineering is a key industry sector that is able to ensure stable and constant innovative development of enterprises. According to experts of the Union of Machine Builders of Kazakhstan, the share of mechanical engineering in the structure of the country's manufacturing industry is 14%, in the share of the entire industry – 7%. The current stage of development of the engineering industry requires renewal and innovation. The article deals with the issues of production, sales and after-sales service of equipment during the implementation of the industrialization program in the engineering industry. The decrease in the prospects for the development of engineering enterprises is interconnected with a lack of investment, depreciation of funds, the level of competition in domestic and world markets, and a shortage of qualified personnel. The main attention is paid to identifying the features of the development of the machine-building complex and pursuing a balanced policy both on the territory of the country and on the territory of the EAEU member countries. The author focuses on the fact that the economic growth of Kazakhstan is accompanied by structural changes that reproduce the level of industrial and scientific and technological development of the country. The novelty of the study lies in the review of the activities of enterprises, identifying the features and causes hindering the development of mechanical engineering. The result of the study was the substantiation of the logic of strengthening key industries and facilitating the launch of basic courses for the development of the indus.

The purpose of the study is to research and systematically analyze the trends in the development of the agricultural sector of the Slovak Republic at the present time. The research used the "Green report" of the Ministry of Agriculture and Rural Development of the Slovak Republic. The author conducted a comparative analysis of the main economic indicators in the agricultural sector. Based on the application of the economic and statistical method, information on the volume of allocated funds for the main economic indicators of agriculture in Slovakia in 2019-2020 is considered. Based on the analysis, proposals were developed: to provide equal opportunities for all market participants, an equal standard of living for citizens and rural residents, to improve opportunities for the activities of regional entrepreneurs, mandatory participation of the state in agrarian policy.In the last quarter of the twentieth century, the concepts of sustainable development began to prevail in European countries, ensuring the development and implementation of the Union. The methods of intensive development of rural areas based on a comprehensive survey are considered. In this regard, the following tasks arose: to stop the migration of the population and to preserve the environment. One of the priorities of the EU economic policy is the state regulation of agriculture. In this regard, the agrarian policy, which provides for a single system of guaranteed prices, market, and customs protectionism in trade with other countries. This allowed the EU countries to become leaders in the export of agricultural products from importers for ten years.

The purpose of this article is to review and analyze the dynamics of the state of employment of the population and an overview of key indicators of employment and unemployment, the growing level of mismatch between supply and demand in the labor market over the past few years. In the process of considering the features of the labor market, the specifics, trends and patterns inherent in the labor market are indicated. Assessing the state of the labor market in modern conditions, it can be noted that the carrier of labor relations in society is the active part of the population, and therefore, the real value is the state and availability of resources for labor activity as a factor shaping the labor market. The main difference of the labor market in Kazakhstan is the high level of hidden unemployment, which, on the one hand, is a reserve for the expansion of production, and on the other hand, can become an important factor in the destabilization of social relations with the deterioration of the economic situation. The modern labor market is characterized by the presence of certain problems, among which it is necessary to note the discrepancy between the personnel needs of employers and the professional competencies of people who submit their candidacy for consideration. Employment and unemployment indicators in terms of gender are also characterized by features that arise from various factors. In this regard, the urgency of finding ways to smooth out inconsistencies and contradictions between the supply of labor and the demand for it is growing.

The article deals with the issues of planned reforms in the personnel policy through the prism of recruitment. The relevance of this topic is due to the fact that in the conditions of a developing market economy in Kazakhstan, the efficiency of enterprises depends on the quality of human resources, therefore, recruiting technologies have a serious impact on achieving final goals in the public sector. The relevance of the consideration of public administration as management in this aspect is emphasized. The article focuses on the study of certain categories of personnel management, and focuses on individual human resource (HR) tools and practices that are directly related to the selection and hiring of personnel. The article also highlights the likely problematic nature of the process of optimizing the staff of civil servants. The article makes a constant comparison or manifestation of a relative comparative description with the non-state and private sectors. The experience of some western countries in the recruitment of civil servants is discussed and described. Attention is drawn to the activities of the Agency for Civil Service Affairs in dealing with vacancies and the effectiveness of further procedures for assessing and meeting the requirements for an administrative employee. The objective of the study is to identify the problematic issues on the topic, and stemming from it and to determine the attractiveness of vacancies appearing in public service. The object of the study is such economic categories as the labor market and nominal wages, as material attractiveness. The topic of ethics of civil servants and prevention in the selection process, as one of the main stages of recruitment, is discussed. An attempt was made to analyze the current procedure for approving candidates by personnel services and to consider the qualification requirements and job descriptions of administrative civil servants as a development of the topic for future research.

According to the World Bank, the decline in the global economy in 2020 amounted to 3.5%, the IMF – to 3.2%. Over 93% of working people in the world have faced restrictions. In 2020, the unemployment rate rose to 6.5% in the world, and in Kazakhstan – to 4.9%. The coronacrisis turned out to be the second largest crisis in the history of the Republic of Kazakhstan. For 20 years it was the first time when Kazakhstan’s GDP growth rate turned negative, amounting to –2.6% by the end of 2020, as a result of which the country ranked 2nd in terms of economic decline among Central Asian countries. The government also faced a crisis in the world oil market, which is the main export commodity and the main source of income. Therefore, the identification of the consequences of the COVID-19 pandemic determines the topic of this study. In the article, the authors analyse the negative impact of the coronacrisis on all aspects of economic and social activity globally and locally in Kazakhstan. The aim of the study is to assess the situation in the labor markets under the influence of the pandemic. The result of the study was the conclusion that a properly structured state policy will contribute to the speedy restoration and return of the world to normal life. Therefore, regular monitoring and control of all anti-crisis measures at the highest level, as well as constant adaptation and diversification of policy measures taking into account the ongoing changes in the world, is of great importance.

The purpose of this article is to analyze the dynamics of key indicators, measure the human development index in Kazakhstan. General scientific, analytical, aggregation and comparison methods were used in the article to analyze the indicators of life quality. Human development trends, the level of education, and the level of population income were identified. The article describes main advantages and disadvantages of usage human development index as a general characteristic of the standard of living of the population. Human capital indicators are aimed at assessing the human capital of individuals, as well as their aggregation to calculate the final indicator at the level of the entire population. With the help of the human development index, it is possible to assess economic progress, social changes in the life of the population, as well as the viability of the country's social and economic policy. The research includes information about the standard of living of the population, its social development, and also contains an assessment of ongoing transformations that relate to key components of human capital development. The literature review of scientific publications of foreign and domestic scientists devoted to the study of human capital development, as well as annual reports on human development of UNDP and materials of the National Statistics Bureau of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan, provided an opportunity to characterize the current situation in the Republic of Kazakhstan in the field of human capital. The role of advanced technologies and innovations in the development of the national economy is progressing in Kazakhstan. Kazakhstan's economy is actively moving to a new level of digitalization.

The importance and relevance of the issue of the effective participation of state authorities in the interbudgetary process, the improvement of the mechanism of interbudgetary relations under the influence of the trend of transformation of state power both vertically and horizontally. The pragmatic side is that the issues of improving the methods of managing budgets and, accordingly, finances are among the most important elements of managing a country, a region, since the problems of the interbudgetary process are so great that it is still impossible to talk about the completion of the formation of an integral system for managing budget flows. In practice, there is insufficient validity of budget indicators, in connection with which recent years have become a period of exacerbation of interbudgetary relations, manifested in increased subjectivism, incomplete and untimely execution of budgets at different levels. One of the reasons for this situation is the sharp disproportions between spending commitments concentrated at the republican and local levels, on the one hand, and available revenue sources, on the other. The purpose of the study is territorial budgets, especially local ones, poorly provided with their own revenue sources, adequate to their spending obligations. This problem is seen as especially acute in the context of the ongoing crisis in the public sector, when there is a decrease in budget revenues, an increase in their debt burden and dependence on higher financial assistance, and a number of other negative consequences. The role of interbudgetary relations in these conditions is especially high. Therefore, the assessment and classification of factors influencing the regulation of interbudgetary relations will allow for the improvement of interbudgetary regulation and its tools.

The article deals with the issues of current stage of development process of project finance in Kazakhstan. The purpose of the study is to develop new recommendations based on the analysis of foreign experience in the applying project finance to implement the infrastructure projects. One of the most relevant economic development problems of Kazakhstan is the increase in investment activity, which requires the formation of an effective investment market. The complexity of its formation and the investment financing mechanism corresponding to a market economy lies in the fact that the Kazakhstani’s economy is in the stage of developing the necessary market infrastructure that ensures the free exchange of information between all business entities. However, there are very few reliable and adapted financing instruments that ensure the healthy functioning of investment activity. Therefore, in order to overcome the crisis and launch economic growth it is necessary to create new production capacities, to renew fixed assets and, on this basis, to implement innovative strategies of breakthrough and modernization. As follows from the above, the relevance and insufficient theoretical and practical study of the issues related to project financing in Kazakhstan, determined the choice of the topic, purpose and objectives of this study.

The article considers the concept and choice of sources of financing for investment activities of aviation companies. The article represents main types of sources using for investment and financing as well as the concept and measures to improve the investment attractiveness of an aviation company. In the current situation, the problem of mobilization and efficient use of investments is particularly important for the effective implementation of aviation companies' activities. Stimulation of investment activity, development of a clear investment strategy, defining main priorities in the mobilization of investment resources become the most important conditions for the sustainable growth and high-quality development of the aviation business. Among key incentives for financing of investment activities are the state guarantee system of investors’ rights, investment protection mechanism, and the provision of tax and customs benefits for investment organizations. Sources and methods of financing investment projects of aviation companies, in accordance with the experience of world business practice, in most cases, if not primarily, are determined by a set of factors. In addition, the level of effectiveness of sources of financing for an investment project depends to a greater extent on the competence of the investor or managers. This particularly affects competencies in the market sectors, as well as factors such as technological features and awareness of the properties of each investment financing tool.

The purpose of the study is to study the current state, directions and opportunities in the development of local self-government in the Republic of Kazakhstan, its place and role in the development of active participation of citizens of society, expanding the independence of regional government, the embodiment of the potential in the management of their own budget process. Materials on the current state of the budgeting system of local self-government in the Republic of Kazakhstan were studied, and on this basis proposals for its improvement were elaborated. One of the important directions of the adopted innovations is the gradual implementation of a separate direct budget in a separate city, village, settlement, rural district, and at the same time increasing the powers of local governments in their financial provision. The value of the study lies in the need to assess the reforms undertaken to create an independent budget with the transfer of part of the communal property to the local government, which contributes to increasing the powers of these bodies in the allocation of this property and budget allocation. As for the results of the study, the questions of understanding of local self-government bodies in accordance with international standards, as well as the delimitation of functions and competencies between local public administration and self-government, including the mechanisms of their budgeting have been identified.

International Financial Reporting Standards (IFRS) consist of accounting rules that determine how transactions and other accounting events should be reflected in the financial statements. They are designed to maintain credibility and transparency in the financial world, enabling investors and business operators to make informed financial decisions. The role of international financial reporting standards is to generate the most reliable information about an organisation's financial condition and financial performance. Reporting acts as a means of communication within national and international markets. Globalization adds significance to the convergence with IFRS, as financial reports prepared according to national standards do not satisfy the needs and interests of users and decision-makers. This article describes the benefits and challenges associated with IFRS implementation and compliance. Considering the favourable bonuses that IFRS is expected to bring and the challenges companies face in adopting and continuously complying with IFRS, it is essential to discuss the theoretical and empirical studies performed pre and post-implementation of the standards under discussion. The current research paper is designed to analyze the existing literature on the benefits and challenges of IFRS adoption as a part of the unification of the financial reporting process.

This article discusses the issues of improving the quality of training specialists in the education system of the Republic of Kazakhstan. The directions of improving the quality of human capital on the basis of qualitative changes in the education system are considered. The purpose of the study was to determine the following: development of recommendations for further improvement of the quality of the personnel training system necessary to ensure the sustainable development of the economy of the country (Kazakhstan). Based on this, the following tasks were performed: the role and functions of the state in the development of interaction between universities and industry/ industry were determined; the content of the main state programs aimed at improving the education system of the Republic was studied; a statistical analysis of the implementation of program documents on improving the training system based on the Concept of lifelong learning (continuing education) was carried out; key factors and advantages for the development of a successful partnership with industry/industry were identified.The following methods of economic research were used in the work: observation and collection of facts; historical and logical; systematic. As a result of the analysis of the effectiveness of various models of interaction between infrastructure entities, the most effective method of combining in collaboration in Kazakhstan was determined – territorial integration of scientific infrastructure and intellectual resources. The outdated infrastructure of higher education organizations and the weak connection between science, education and production can be compensated by creating associations, expanding the connection between universities and business.

The transition from an industrial to a post-industrial society is determined, first of all, by building an open society, which puts the ideas of rationalism, freedom of innovation, and the promotion of ideas at the forefront. An open society gives rise to open structures, including in higher education. Universities, as platforms for collective creativity, learning, innovation, are opening to meet social needs, work to transform the economy in particular and society as a whole. These are no longer just universities with an established network of connections and strong international relations; they are already hubs that implement networking, which allows different participants to create new educational and scientific products through cooperation, exchange of resources and experience. This article analyzes the world experience in building educational hubs, highlights the main elements of their architecture. Based on the experience of the D.Serikbayev East Kazakhstan Technical University, the assumption proved that the transformation of a university into a hub is a natural step for organizations that have public recognition, strong science, and innovative educational projects. The methodology for creating a network format for the life of the university is described in detail, the process of developing common universal approaches to the implementation of the network interaction of the university in the educational and scientific fields is characterized, and the concept and model of the hub chosen by the university is substantiated. The format of network interaction of EKTU allows successfully implementing projects in the educational, research, and production areas.

The issues of training qualified specialists have become especially relevant in recent years, since the requirements imposed on higher educational institutions have increased significantly due to recent trends in the world. Universities today are not just knowledge transfer centers, but they are increasingly involved in social issues. Higher educational institutions have a direct impact on raising the standard of living, improving material well-being, career prospects, and the economic growth and prosperity of the state. Higher educational institutions play a key role in the formation, development of human capital, which is the main basic value of any economy, and especially an innovative economy. The purpose of this article is to study the foreign experience of formation and development of human capital, to identify the main trends, to study statistical data on the example of universities in the United States. The choice of American universities was conditioned by a number of factors, namely by the fact that the majority of American universities occupy leading positions in the world rankings. The main input data were the materials presented in the annual reports of the U.S. Department of Education, scientific journals. The authors provide an overview of statistical data on such indicators as the number of startups launched by students and faculty, their success in the market, and the scope of their activities. The conclusions offered in the article on the peculiarities of human capital management in higher educational institutions based on the analysis of the American higher education system can have a positive impact on the development of other higher education systems.

Modern education is in the process of dynamic changes. The system of interaction of all participants in the educational process is changing, and this requires teachers, and first of all, leaders, to comprehend all innovations and transformations. As a result, a new vision of the management system of an educational institution is being formed in terms of its effectiveness, innovation and competitiveness. This article explores an innovative approach to the management of secondary educational institutions. The studies of domestic and foreign scientists on this issue have been researched, studies have been carried out in educational institutions, and the practical experience of the authors of the article has been used. Innovative pedagogical management is characterized as a set of principles, methods, organizational forms and technological methods for managing pedagogical systems, aimed at improving the efficiency of their functioning and development, and allows you to move from a vertical management system (subject-object) to a horizontal system of organizational and managerial cooperation (subject-subject ), providing creative development, both the personality of the pupil and the personality of the teacher. Management of innovative processes is multivariate; it involves a combination of standards and originality of combinations, flexibility and originality of methods of action, based on a specific situation. There are no ready-made recipes in innovation management and there cannot be. But he teaches how, knowing the techniques, methods, ways of solving certain problems, to achieve tangible success in the development of the organization.

There is a hot discussion about the possibility of the explosion of Sirius B as a supernova in science. Astrophysicists' opinions on the possibility of supernova explosions at Sirius B during the last 50 thousand years are various. Some believe that such a thing is impossible, others point out that there is no explainable answer. Others are philosophically perplexed: “everything is possible in the cosmos”. The purpose of this article is to analyze the batch of coincidences of cataclysms, which make up the content of terrestrial catastrophes in the period from 50 thousand years ago to 5 thousand years ago. Grouping of these extraordinary events reveals at least 9 temporal coincidences, which are not random. Sequence of cataclysms shows their definite interrelation. The main question is about their source. Scientists have established that only supernova explosions can be the cause. However, so far it is not possible to identify which of 231 near-Earth supernovae may be the direct source. The question about the nature of the shock wave remains debatable. The nature and peculiarities of the collisions are not fully determined. Summarizing the conducted studies, the author proposes to continue the search for both cosmic causes and traces on the Earth. These studies should be comprehensive and systematic.