bluuebunny/crossref_metadata_2025 huggingface dataset:
Embedding Entrepreneurial Knowledge in Vocational College Curriculum: A Case Study of the Competency of TVET Instructors
Authors: Omar Muhd Khaizer , Ismail Khamsiah , Abdullah Arnida , Abdul Kadir Suhaida , Jusoh Rosnani
Published: April 2021

Entrepreneurial knowledge is important and it has been adopted in numerous curriculum and subject matters. Even though the embedding of the entrepreneurship syllabus in the curriculum might be able to enhance the knowledge of the students and subsequently trigger their interests in business, very often students would forget about it once they graduated from the program and fail to put their entrepreneurial knowledge to use. One of the common postulations was the lack of effective teaching by the teachers. Based on this assumption, a case study was conducted to explore the competency requirement of teachers related to the teaching of entrepreneurial-based knowledge and to investigate the process of teaching and learning entrepreneurship curriculum in the classroom settings. A semi-structured interview was conducted to the 7 informants. The informants were chosen using purposive sampling from the selected vocational colleges (3 instructors, 3 students, and 1 director). In-depth and constant comparative analysis was utilized to validate the themes. We triangulated the narratives along with five other sources of data, including note-taking via observations, document analysis of lesson plan, curriculum content, policy, and guidelines. NVIVO software was used to organize the narratives and guide the thematic analysis findings. The findings demonstrated that entrepreneurial competency is important for the engineering TVET instructors to pass on the necessary entrepreneurial skills to students. In view of the latest trends in business and marketing strategies and wide application of gig economy, the range of competency in entrepreneurial skills identified in shaping the future orientation of entrepreneurial fields.
Effect of Exercise and Weight Loss in Polycystic Ovarian Syndrome among Obese Women
Authors: Cochrane Thomas , Tengku-Kamalden Tengku Fadilah , Davey Rachel , Omar Dev Roxana Dev
Published: April 2021

Ovulation and fertility can be improved by weight loss in obese women with Polycystic Ovarian Syndrome (PCOS). The aim of this study was to investigate the effectiveness of a twelve-week supervised exercise program in combination with dietary restrictions for obese women with PCOS. The study is a quasi-experimental research and used an experimental pre- and post-test design. Fifteen women recruited from Fertility Clinic, Jessops Hospital for Women, Sheffield took part in this study. Respiratory exchange ratio (RER), heart rate, perceived exertion (RPE), and Houston non-exercise activity code were recorded. Height, weight, and body girth measurements were taken to calculate body mass index, fat percentage, and lean body weight. The intervention group lost an average of 3.1 kg and gained 3.45 kg of lean body weight. Loss of fat percentage was 12.1%. No significant difference was found in the control group. The RER and heart rate value decreased for the same workload in the intervention group, indicating higher tolerance towards exercise intensity. However, the changes for both groups were not significant. The average group compliance rate was 53% (at least two sessions per week). Bearing in mind the small sample size (n=4) for control, the improvement in fitness, significant weight loss, and body composition change (increase in fat-free mass) was achieved in this study. Twelve weeks of exercise, combined with dietary advice, were sufficient to benefit PCOS obese women. The research has achieved a commendable weight-loss objective and has demonstrated increases in standards of fitness among obese women.
Relationships between Burnout, Resilience, and Self-Care among Marriage and Family Counsellors in Malaysia
Authors: Jie Lee Zhi , Hassan Siti Aishah , Zaremohzzabieh Zeinab
Published: April 2021

The psychological impact on marriage and family counsellors during the outbreak of COVID-19 pandemic is an important deliberation. This study aimed to examine the relationships between burnout, resilience, and self-care among marriage and family counsellors in Malaysia. A total of 96 marriage and family counsellors in Malaysia were selected by using simple random sampling technique to participate in the present study. Data were collected by using three self-report instruments to measure the burnout, resilience and self-care. The findings demonstrated significant relationships between the constructs in which burnout and resilience as well as burnout and self-care were negatively correlated. Self-care and resilience were positively correlated. Multiple regression analysis revealed that burnout could not be significantly predicted by self-care and resilience. Findings of the study implied that emphasis must be given to burnout, resilience, and self-care and among marriage and family counsellors to enhance their personal and professional development.
Assessing the Psychometric Properties of Students’ MOOC-Efficacy Measurement Model
Authors: Ghazali Norliza , Mustakim Siti Salina , Nordin Mohamad Sahari , Hashim Sulaiman
Published: April 2021

Massive Open Online Courses (MOOCs) have been identified as a potential innovation for improving teaching and learning. This research aims to develop and evaluate a measurement model of students’ MOOC-efficacy. The study conceptualized students’ MOOC-efficacy in four dimensions of information searching, making queries, MOOC learning, and MOOC usability. Data were collected with a 23 items questionnaire whose reliability indexes ranged from 0.822 to 0.890, identified from university students who have had some experience with MOOCs and who willingly volunteered to participate in the research (N=1,524). A sample of 623 respondents was drawn through simple random sampling. The Confirmatory Factor Analysis (CFA) was adopted for data analysis. The findings designate that four-dimensional students’ MOOC-efficacy measurement model achieved an acceptable level of fit (RMSEA = 0.061, CFI = 0.935 and a normed chi-square, χ2/df = 3.322). All statistics provide empirical evidence that the students’ MOOC-efficacy measurement model is psychometrically sound in terms of validity and reliability. The measurement model of students’ MOOC-efficacy provides further insights into what works in an open online environment which may be used to fulfill learners’ needs and preferences.
Field Dependent vs. Field Independent EFL Learners’ Perceptions of Their Instructors’ Teaching Methods in English Language Classes
Authors: Kafipour Reza , Noordin Nooreen
Published: April 2021

Teachers are the core component of teaching and learning a second or foreign language; therefore, they should know what the learners consider as the most effective teachers’ characteristics which may enhance their learning. Accordingly, the main aim of the present study was to compare field dependent and field independent Iranian learners in terms of their perceptions about effective language teaching. Fifty intermediate Iranian learners of English as a Foreign Language (EFL) participated in this study and three instruments were utilized to collect the data. The first instrument was Oxford Placement Test (OPT, 2001) to test the homogeneity of the EFL learners. The second instrument was Group Embedded Figures Test (GEFT) to classify field dependent learners from field independent ones and the third instrument was an effective EFL teaching questionnaire to record the participants’ perceptions of effective EFL teaching. The obtained results revealed that field dependent and field independent learners had different expectations in class. That is, for field dependent learners, confidence and open-mindedness in class were important characteristics of an effective teacher while for field independent learners, teachers’ knowledge and proficiency were important. Indeed, there was no significant difference between the perceptions of field dependent participants and the field independent EFL learners about the overall characteristics of an effective teacher. Knowing EFL learners’ cognitive styles can open new insights in the second language (L2) domain and lead to more influential teaching.
Acculturation Challenges Faced by Malaysian Muslim Students Studying Abroad
Authors: Akhwan Siti Nor Aisyah , Mohd Kari Dharatun Nissa Puad , Amat Salleh , Mahmud Mohd Izwan , Abu Bakar Abu Yazid , Ku Johari Ku Suhaila
Published: April 2021

Every year, thousands of Malaysian students are sent to study abroad by the Ministry of Education Malaysia (MOE) which causes several underestimated stress, especially those faced by the Muslims. This qualitative study aimed to explore the challenges of acculturation among Malaysian Muslim students studying abroad. The researchers adopted a phenomenological design approach to develop in-depth understanding of the topic. The six respondents in the study were former Malaysian students studying in Australia, the United States of America, South Korea, India, Jordan, and the United Kingdom. The respondents were interviewed, and the interview protocol guided the interview until the data reached saturation. The data obtained were analyzed in stages, starting with descriptive coding, topic coding, analytical coding, and themes identification. This process was done using Atlas. ti 8 software. The main findings highlight two research themes: the challenges to expose Islamic identity and practicing the Islamic lifestyle. Findings also suggest that Malaysian Muslim students should consider improving Islamic knowledge as it reflects the impressions of other religions on Muslims as a whole. This study’s findings are important for the student sponsorship and student welfare section of the university in providing an appropriate counselling program for international students dealing with acculturation issues. We also suggest that future research explore acculturation challenges to identify the holistic need of the multicultural counselling service.
Socio-Cultural Barriers to Youth Voice in Nigerian School-Based Management Committees: A Multi-Case Analysis
Authors: Umar Bashiru Bako , Krauss Steven Eric , Ahrari Seyedali , Abu Samah Asnarulkhadi , Abdul Hamid Jamaliah
Published: April 2021

This study explores the challenges of implementing youth voice in school-based management committees (SBMC) in Nigeria. SBMC are a form of youth-adult partnership that involve communities in the management of local primary schools. The program aims to provide community members, including vulnerable groups such as young people who traditionally lack a voice in community leadership structures, opportunities to partake in school governance. The current study used a qualitative case study approach by interviewing 19 committee members from two SBMCs in Niger State. Thematic analysis from interviews revealed that differential treatment of people of different ages, traditional power structures, the lack of a participatory culture in decision-making, and conventional role divisions impeded the practice of youth voice in the early stages of the SBMCs. The findings provide important insight from an understudied cultural setting on the need to consider sociocultural barriers to youth voice in community-based initiatives.
The Importance of Technology in Music Performance and Self-Realization During Covid-19 Pandemic
Authors: ÖZGELEN Orkun Zafer
Published: April 2021

Corona Virus (Covid-19) was first seen in Wuhan, in China, in “December 2019”. And then the health ministry announced the first case on March 10 in Turkey. After it spread almost the whole World. World Health Organization (WHO) announced the disease “pandemic”. That caused many preventions in every country such as self-isolation, quarantine, and even some military measures. Unfortunately, these cases brought about unemployment, hunger, future anxiety, etc. behind deaths. In our work, it is aimed to examine how musicians’ behaviors and understanding of performance have changed during quarantine days. Our main method is performance theories. In this way, we will collect our data by using social media and digital musicology sources to see the effects of the pandemic. Additionally, in this process, some news published in major newspapers around the world and in Turkey will be included in the study in terms of directly reflect the newsworthy impact of the pandemic. And then we will use Maslow’s The Needs of Hierarchy theory associating with performance practices, in order to analyze human behavior for self-actualization. With this theory, it will be observed that if there are any changing parameters on human behavior in the process of self-actualization.
SERGEY RAHMANİNOV’UN OP.32 NO.13 RE BEMOL MAJÖR PRELÜDÜ ÜZERİNE BİR ANALİZ
Authors: KIVRAK Başar Can
Published: April 2021

Frederic Chopin’in sayesinde evrim geçirmiş olan prelüt formunda, birçok besteci gibi Sergey Rahmaninov da bir dizi eser bestelemiştir. Bu eserlerin sonuncusu olan op.32 no.13 re bemol majör prelüt, yoğun piyano yazısı ve karmaşık müzikal yapısıyla icrası zor bir eser olarak bilinmektedir. Aynı zamanda bu eser, kronolojik olarak kendisinden önce gelen bazı prelütlerden çeşitli alıntılar içermektedir. Bir müzik eserini icra ederken o eseri oluşturan en küçük motifleri incelemek, eserin bütününü anlamak ve eserin zorluklarının üstesinden gelmek açısından önem taşımaktadır. Bu çalışmada eserin içindeki küçük motifler ve alıntılar incelenmiş ve söz konusu küçük birimlerin yorumlanmasıyla ilgili önerilerde bulunulmuştur. Bu sayede prelüdün müzikal ve teknik anlamda daha anlaşılır olması amaçlanmıştır.
ANTİK HELEN ENSTRÜMANI AULOS VE ONUN ASKERİ ACIDAN İNCELENMESİ
Authors: İKİBEŞ Samet
Published: April 2021

Aulos üflemeli bir enstrümandır. Bu çalışma gereği Helen aulosu üzerinde inceleme yapılmasına karşın onun kökeni olarak Anadolu Coğrafyası gösterilir. Aulos yalnızca bir enstrüman görevi görmemektedir. Kullanım aracı olarak askeri bir enstrüman olarak da görülebilmektedir. Bu özelliğini dönemin yazarlarının anlatıları ve seramik resimleri üzerinde karşılaşmaktayız. Mevcut olarak aulos müzik duygu ilişkisine bağlı olarak askerlerin öfke ve coşku gibi duygularını tetiklemekte ve bu da onun savaşa gidişlerde kullanılmasını doğurmuştur. Ayrıca aulos pyrrhic savaş dansı denilen oyunlarda da kendine yer bulmuştur. Bu oyunda zırhlarını ve kalkanlarını kuşanan askerlerin yanında aulos sanatçısı da bulunuyordu. Aulosun var olan mevcut kullanım özellikleri incelendiğindeyse onun Antik Helen enstrümanlarından en önemlileri arasında saymamızı sağlamıştır.
TÜRK BEŞLERİNİN SEÇİLİ ORKESTRA ESERLERİNDEKİ 1. KEMAN PARTİLERİNİN İNCELENMESİ
Authors: PAR Gülce Sevi
Published: April 2021

Osmanlı İmparatorluğu’nun son dönemlerindeki Batılılaşma Hareketi sonucunda saraya giren Çok Sesli Batı Müziği, Cumhuriyet’in 29 Ekim 1923 tarihinde ilan edilmesinden sonra Mustafa Kemal Atatürk’ün ülkeyi çağdaş uygarlık düzeyine çıkarmak için yaptığı yenilikler ile birlikte daha da gelişir. Müzik eğitimi için yurt dışına gönderilen ve Türk Beşleri olarak adlandırılan beş Türk Genci, dönemin çağdaş müzik kuramlarını ve etkilendikleri sanatsal akımları Geleneksel Türk Müziği öğeleriyle birleştirerek Çağdaş Çok Sesli Türk Müziği’ni yaratmayı amaçlamışlardır. Ortaya çıkan bu yeni müzik, farklı teknik zorlukları da beraberinde getirmiştir.
Bu çalışmada, konservatuvarlarda eğitim gören keman öğrencilerinin, Türk Beşleri’nin seçilmiş senfonik eserlerindeki 1. keman partilerini çalışırken karşılaşacakları teknik problemler incelenmiş ve bu problemlerin çözülmesi için önerilerde bulunulurken aynı zamanda klasik keman repertuarından seçilmiş olan destekleyici nitelikteki eserler incelenerek çalışma önerisi olarak sunulmuştur.
Çalışmada, Devlet Senfoni Orkestraları’nın repertuarlarında bulunan, sıklıkla seslendirdikleri; Ahmed Adnan Saygun’un Divertimento Op. 1, Hasan Ferid Alnar’ın Prelüd ve İki Dans, Ulvi Cemal Erkin’in Köçekçe, Cemal Reşit Rey’in Enstantaneler ve Necil Kazım Akses’in Îtri’nin Neva-Kâr’ı Üzerine Scherzo adlı senfonik eserlerinin 1. keman partileri icracılık yönünden incelenmiştir.
Ferramentas analíticas para avaliação de custos com a saúde dos colaboradores: um estudo em fabricantes de EPI
Authors: Duarte Vanilda da Silva , Silveira Marco Antonio , Oliveira Luciel Henrique de
Published: April 2021

RESUMO
Problema. Há lacunas importantes na literatura sobre o uso de ferramentas analíticas contextualizadas à realidade das pequenas empresas, sendo suas aplicações normalmente restritas às empresas de grande porte.
Objetivo. Identificar elementos de custos relacionados com a saúde dos trabalhadores, estimando o impacto na produtividade de empresas de pequeno porte.
Método. Estudo exploratório baseado em abordagem quali-quantitativa, com dados coletados por meio de entrevistas semiestruturadas com dirigentes de três empresas de pequeno porte.
Resultados. Apesar dos altos custos com pessoal, os gestores não enxergam o absenteísmo e problemas associados como implicações negativas na produtividade. Falta capacidade para identificar e quantificar os elementos de custos relacionado à saúde do trabalhador. O investimento em saúde nem sempre é percebido pelos colaboradores como um benefício.
Conclusão. Existem limitações gerenciais importantes na gestão da dimensão humana na pequena empresa, como dificuldades em definir os fatores ligados ao custo com saúde e os custos com pessoal.

Palavras-chave: Ferramentas analíticas; People Analytics; Capital humano; Custos da saúde; Saúde do trabalhador.
Volume 16, Number 5
Authors: Opioid Management Journal Of
Published: April 2021

September/October 2020
Opioid prescription claims among women aged 15-44 years—United States, 2013-2017
Authors: Summers, MPH April D. , Ailes, PhD Elizabeth C. , Bohm, MPH Michele K. , Tran, PharmD, MPH Emmy L. , Broussard, PhD Cheryl S. , Frey, MPH Meghan T. , Gilboa, PhD Suzanne M. , Ko, PhD Jean Y. , Lind, PharmD, MPH Jennifer N. , Honein, PhD Margaret A.
Published: April 2021

Objective: To estimate the annual percentage of women of reproductive age with private insurance or Medicaid who had opioid prescription claims during 2013-2017 and describe trends over time.Design: A secondary analysis of insurance claims data from IBM MarketScan® Commercial and Multi-State Medicaid Databases to assess outpatient pharmacy claims for prescription opioids among women aged 15-44 years during 2013-2017.Participants: Annual cohorts of 3.5-3.8 million women aged 15-44 years with private insurance and 0.9-2.1 million women enrolled in Medicaid.Main Outcome Measure: The percentage of women aged 15-44 years with outpatient pharmacy claims for opioid prescriptions.Results: During 2013-2017, the proportion of women aged 15-44 years with private insurance who had claims for opioid prescriptions decreased by 22.1 percent, and among women enrolled in Medicaid, the proportion decreased by 31.5 percent.Conclusions: Opioid prescription claims decreased from 2013 to 2017 among insured women of reproductive age. However, opioid prescription claims remained common and were more common among women enrolled in Medicaid than those with private insurance; additional strategies to improve awareness of the risks associated with opioid prescribing may be needed.
Reduction in Schedule II opioid prescribing by primary care providers, orthopedic and general surgeons, and pain management specialists following the implementation of a State House Bill and an Institutional Controlled Substance Task Force
Authors: Shields, MD Lisa B. E. , Johnson, BS Timothy A. , Daniels, MS Michael W. , Bell, MSN, RN, CPN Alisha , Siemens, PharmD Diane M. , Jennings, MD, MBA James T. , Hester, MD, MBA Steven T. , Honaker, MD, MBA, FAAP Joshua T.
Published: April 2021

Objective: Prescription opioid misuse represents a social and economic challenge in the United States. We evaluated Schedule II opioid prescribing practices by primary care providers (PCPs), orthopedic and general surgeons, and pain management specialists.Design: Prospective evaluation of prescribing practices of PCPs, orthopedic and general surgeons, and pain management specialists over 5 years (October 1, 2014-September 30, 2019) in an outpatient setting.Methods: An analysis of Schedule II opioid prescribing following the implementation of federal and state guidelines and evidence-based standards at our institution. Results: There were significantly more PCPs, orthopedic and general surgeons, and pain management specialists with a significantly increased number who prescribed Schedule II opioids, whereas there was a simultaneous significant decline in the average number of Schedule II opioid prescriptions per provider, Schedule II opioid pills prescribed per provider, and Schedule II opioid pills prescribed per patient by providers. The average number of Schedule II opioid prescriptions with a quantity >90 and Opana/Oxycontin prescriptions per PCP, orthopedic surgeon, and pain management specialist significantly decreased. The total morphine milligram equivalent (MME)/day of Schedule II opioids ordered by PCPs, orthopedic and general surgeons, and pain management specialists significantly declined. The ages of the providers remained consistent throughout the study. Conclusions: This study reports the implementation of federal and state regulations and institutional evidence-based guidelines into primary care and medical specialty practices to reduce the number of Schedule II opioids prescribed. Further research is warranted to determine alternative therapies to Schedule II opioids that may alleviate a patient’s pain without initiating or exacerbating a potentially lethal opioid addiction.
Volume 17, Number 2
Authors: Opioid Management Journal of
Published: April 2021

March/April 2021
Un proyecto de investigación con alumnos de Informática en educación secundaria obligatoria: reconstrucción virtual de la zona termal de la villa romana de Balazote (Albacete)
Authors: Mediano Serrano Pilar
Published: April 2021

La asignatura optativa de Informática trata fundamentalmente del manejo de aplicaciones informáticas: programas de edición de fotografía, construcción en tres dimensiones, edición de sonido y edición de vídeo. Estos contenidos pueden tratarse de forma aislada e independiente o formando parte de un proyecto completo en el que se manejen todos ellos para construir un conjunto.En el presente artículo se explicará un trabajo realizado con los alumnos de la asignatura optativa de Informática de 4.º de educación secundaria obligatoria (ESO): la reconstrucción virtual de la zona termal de la villa romana de Balazote (Albacete).El objetivo del proyecto fue mejorar la motivación del alumnado y conseguir una participación activa en su proceso de aprendizaje.Los alumnos utilizaron los ordenadores y las clases del curso para realizar dicha investigación. En primer lugar, se buscó la información necesaria, y posteriormente, basándonos en esa información y utilizando distintos softwares (Gimp, SketchUP, Movie Maker, etc.), se realizó la reconstrucción virtual y la grabación y edición de la película.El resultado de dicho trabajo es una película a través de la que se realiza un paseo virtual por el interior de la villa romana.
El impacto de las TIC en la configuración clásica del derecho. Especial referencia al principio de territorialidad
Authors: Almonacid Lamelas Víctor , Sancliment Casadejús Xavier
Published: April 2021

La multiplicidad de poderes legislativos consolidada a finales del siglo pasado (con el derecho internacional y el europeo) alcanza su mayor grado de complejidad con la masificación de internet y el surgimiento de un probablemente necesario nuevo marco de autorregulación, algo similar a un nuevo «legislador» o poder legislativo, constituido por los gigantes de la red. La existencia de esta nueva rama del derecho (¿lo es?), pero por encima de todo la desaparición del espacio físico, choca directamente con el clásico principio de territorialidad que caracterizaba al derecho tal y como lo hemos conocido. Al respecto surgen infinidad de preguntas y cuestiones, algunas jurídicamente muy interesantes y otras que ciertamente nos causan bastante preocupación. Lo principal es, ante todo, ser conscientes de esta nueva situación de «extraterritorialidad», y, a partir de ahí, resolver las nuevas relaciones jurídicas o con efectos de derecho que se produzcan. El debate sobre la necesidad de una international ciberlaw, o de la respuesta inmediata de cada Estado ante cada situación, o la mera confianza en este sistema hasta cierto punto «autorregulado», es una cuestión que podemos simplemente plantear y dejar abierta, si bien parece claro que la respuesta más atinada solo puede venir por una inteligente combinación de todas las soluciones. En realidad esta materia es inabordable en un solo estudio, por lo que en el presente nos hemos centrado en las relaciones de derecho privado –contractuales y extracontractuales– y el impacto de la problemática en relación con la propiedad intelectual y en el derecho penal. Trataremos de demostrar que el «derecho TIC» no es una nueva rama del derecho, sino más bien un nuevo escenario donde se producen relaciones y efectos jurídicos.
Buenas prácticas de e-learning: estudio de caso del e-portafolio
Authors: Sánchez-Bayón Antonio
Published: April 2021

Con la globalización, el mundo y su estudio han cambiado, requiriéndose de nuevos aportes para un tratamiento más adecuado. Este trabajo responde a las demandas del actual paradigma en desarrollo, tanto en su dimensión general (nueva percepción y gestión social con la globalización, y la preparación de sus operadores) como en la especial, relativa a la educación (de aprendizaje participativo y tecnológico, ayudándose de herramientas como el e-portafolio). En este trabajo se ofrecen una serie de consejos para un aprovechamiento mayor de las sesiones (presenciales y virtuales), gracias al diseño progresivo y programático de materiales de estudio articulados mediante un portafolio con soporte electrónico.
ВЛИЯНИЕ ПОВЫШЕНИЯ ПЕНСИОННОГО ВОЗРАСТА В КАЗАХСТАНЕ НА ЭФФЕКТИВНОЕ ИСПОЛЬЗОВАНИЕ БЮДЖЕТНЫХ СРЕДСТВ
Authors:   Алматинская академия экономики и статистики, г. Алматы, Казахстан, Жантаева А.А. ,   e-mail: aigul_0905@mail.ru, Даузова А.М. ,   Алматинская академия экономики и статистики, г. Алматы, Казахстан, Туребекова Б.О. ,   Казахский университет технологии и бизнеса, Нур-Султан, Казахстан
Published: April 2021

Проведенные реформы показали, что основные причины низкой покупательной способности трудовых пенсий по старости, зависит от демографических, социально-трудовых и других факторов, формирующимися вне пенсионной системы. В статье рассматривается, какого положительного эффекта для бюджета будет являться повышение пенсионного возраста женщин с 58 лет до 63 года. Сделан прогнозный расчет экономии для бюджета средней пенсии в разрезе возрастных групп женщин-пенсионеров с 2020 г. по 2027 г. Отличительной чертой предлагаемого исследования данного вопроса является то, что основные оценки строятся на прогнозе количества женщин - пенсионеров с разбивкой их по возрастным группам и в расчете предстоящего начисления солидарной пенсии и соответствующих выплат из фондов в среднем по возрастной группе.
РАСЧЕТЫ ВРЕМЕННЫХ РАЗНИЦ И УЧЕТ ОТСРОЧЕННОГО НАЛОГА
Authors:   Карагандинский университет Казпотребсоюза, Караганда, Казахстан, Нургалиева Р.Н. ,   е -mail: nrn51@mail.ru, Миржакыпова С.Т. ,   АССА-Нархоз, Алматы, Казахстан, Верига Ю.А. ,   Национальный университет «Полтавская политехника им. Юрия Кондратюка» Полтава, Украина, Коба Е.В. ,   Национальный университет «Полтавская политехника им. Юрия Кондратюка» Полтава, Украина
Published: April 2021

В данной статье мы рассматриваем примеры расчетов ОНО, ОНА и отсроченного налога по балансовому методу. В условиях применения МСФО№12 влияние временных разниц рассчитывают, сравнивая два баланса: бухгалтерский и налоговый, отсюда он назван Балансовым методом расчета ОНО, ОНА и отложенного налога. Предлагаем определенную последовательность этих расчетов, порядок признания, образец расчета и порядок отражения в учете. Надеемся, что эти расчеты дополнят и обогатят налоговое планирование и последующий анализ показателей финансовой отчетности. Учет отложенного (отсроченного) налога упрощается, когда хозяйственная операция регистрируется как для целей бухгалтерского учета, так и для целей налогообложения в одном отчетном периоде. Отложенные налоговые активы и обязательства должны оцениваться на основе ставок налога по налоговому законодательству РК на каждую отчетную дату. Компании могут проводить взаимозачет отложенных (отсроченных) налоговых активов и налоговых обязательств.
DEVELOPMENT OF A MECHANISM FOR MANAGING THE INCOME OF FINANCIAL AND CREDIT INSTITUTIONS IN THE CONTEXT OF ECONOMIC MODERNIZATION
Authors:   Miras University, Shymkent, Kazakhstan, Koptayeva G. P. ,   -mail: akmira777@mail.ru, Kanabekova M. ,   KazNPU named after Abay, Almaty city, Kazakhstan, Yertayev Ye. Zh. ,   Shymkent University, Shymkent, Kazakhstan, Orazbayeva A. B. ,   Shymkent University, Shymkent, Kazakhstan
Published: April 2021

The research is caused, firstly, by the need to specify the definition of financial and credit institutions as subjects of the banking sector of Kazakhstan, analyze and evaluate existing approaches to managing their stability in the strategic aspect and identify factors (possible threats and dangers) that lead to loss of financial stability, and, secondly, by the need to develop a mechanism for managing the financial profitability of financial and credit institutions, ensuring their stable position both in the short and long term. To improve the quality of financial management and ensure the profitability of financial and credit institutions, it is necessary to justify and develop a strategy for managing their financial stability. At the same time, it should be borne in mind that even with high efficiency and profitability, insufficient attention to the issues of ensuring the stability and economic security of financial and credit institutions can lead to financial difficulties for them. Taking into account the problems discussed above, the relevance of issues related to improving the stability mechanism of financial and credit institutions has significantly increased, as has the need to find a new methodological apparatus aimed at adapting and studying foreign experience and its practical implementation in the domestic banking system.
MECHANISM FOR IMPLEMENTING THE COMPANY'S PRODUCT POLICY
Authors:   Peoples' Friendship University named after Academician A. Kuatbekov, Shymkent, Kazakhstan, Kupesheva A. K. ,   e-mail: kup_aigul@mail.ru, Bekmanova G.U. ,   NJC South Kazakhstan state university named after M. Auezov, Shymkent, Kazakhstan, Tanabayeva G. T. ,   Shymkent University, Shymkent, Kazakhstan, Turlybekova A. A. ,   South Kazakhstan government pedagogical university, Shymkent, Kazakhstan
Published: April 2021

Search for the most advanced schemes and models of the Corporation's product policy, selection of tools and mechanisms for their adaptation to the conditions of a particular market. The importance of justifying marketing decisions for the development of such a policy is of increased interest to researchers in this issue. Originality of the research. Scientific novelty consists in the development of methodological recommendations and practical proposals for improving the product policy at the enterprise. Research result. The conceptual framework of market research studies and the role of product policy in the marketing development Corporation; the specificity of marketing researches for specific food market; conducted market analysis of market conditions and formulates the algorithm of development of commercial policy on the selected segment; modeled the mechanism of implementation of managerial decisions of the Corporation in the sphere of commercial policy in its implementation.
REGIONAL ECONOMIC SYSTEM AS AN INSTITUTION IN THE NATIONAL ECONOMY
Authors:   Shymkent University, Shymkent, Kazakhstan, Sadykbekova A. A. ,   e-mail: saijarkyn@mail.ru, Aydarov T.A. ,   NJC South Kazakhstan state university named after M. Auezov, Shymkent, Kazakhstan, Meldebekova A.A. ,   KazNPU named after Abai, Almaty, Kazakhstan, Shalbayeva A.R. ,   Shymkent University, Shymkent, Kazakhstan
Published: April 2021

The study is devoted to the issues of the regional system, the effective and sustainable development of which is of particular importance in the vast space of the national economy of Kazakhstan. Originality of the research. When considering the transformation of economic systems, due attention is not always paid to the interconnection and complementarity of the processes of forming economic relations and developing institutions. Institutional, socio-cultural, and post-industrial characteristics are very difficult to penetrate into the existing overly economized models of economic transformation. The issues of adaptation of economic development trends in highly developed countries to the national, socio-cultural conditions of post-socialist States undergoing a systemic transformation are relatively poorly developed. The results of the research consist in a conceptual analysis and theoretical definition of the transformation of economic systems in the context of globalization processes, taking into account current trends in the development of the national economy.
STRUCTURAL MECHANISMS FOR IMPLEMENTING PROJECT MANAGEMENT IN GOVERNMENT BODIES
Authors:   Zhetysu University n. a. I. Zhansugurov NP JSC, Taldykorgan, Kazakhstan, Sultanova G. ,   e-mail:king_bara@mail.ru, Subebayeva Zh. ,   Zhetysu University n. a. I. Zhansugurov NP JSC, Taldykorgan, Kazakhstan, Aitkulova S. ,   Zhetysu University n. a. I. Zhansugurov NP JSC, Taldykorgan, Kazakhstan, Kendjassarova A. ,   Zhetysu University n. a. I. Zhansugurov NP JSC, Taldykorgan, Kazakhstan
Published: April 2021

The article considers that the theory and methodology of project management and project management are currently the basis of public administration in all developed countries. Within this area, national and international standards have been approved, and the relevant legislative framework has been formed. In Kazakhstan, the project management paradigm is also adopted at the state level. An example of this is the adoption of priority national projects "Affordable and comfortable housing", "Health", "Quality education", "development of the agroindustrial complex", which" permeate " all levels of government. In other words, the field of management, called "project Management" and "Project management", in the context of the transition to an innovative development model, becomes the subject of close attention of Kazakhstan scientists, specialists and managers of both commercial organizations and Executive authorities at all levels of government. The reason for this is the global recognition of project management as a modern philosophy of effective and efficient management.
MODERN ASPECTS OF RURAL EMPLOYMENT IN KAZAKHSTAN
Authors:   L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan, Ryspekova M.O. , Uchkampirova A.B. ,   L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan, Duisenbekova A.A. ,   L.N. Gumilyov Eurasian National University, Nur-Sultan, Kazakhstan; e-mail: aigerim.duisenbekova95@gmail.com
Published: April 2021

The article studies the social employment of the village population, since this problem significantly affects the professionalism and potential development of any villager. The worker creates the main wealth of society, leads to progressive, innovative ideas, turning them into a sought-after product, and also contributes to social life. The opposite side of employment can be attributed to unemployment, which leads to degradation, increases the number of beggars, and reduces the quality of life of society. Preventing unemployment and increasing the employed population is one of the central, strategic objectives of state policy. As part of the study carried out by the authors, a quantitative assessment of the structure of rural labor markets was carried out based on a sources combination of official statistical information. The results of the study will help to identify the negative consequences of rural unemployment for the economic activity of the regions, the dynamism of development, and the tension in the labor market in the countryside. The study results contributed to the identification of the rural unemployment negative effects on the regional economic activity, the dynamics of development, and the tension in the labor market in the village. Significant impact of small business development on the number of employed populations has been revealed. The importance of households in studying the rural employment problem and state support measures for this category of households is assessed. When analyzing the directions of development in the field of employment of the rural population, the following research methods were used: abstract-logical - in identifying modern aspects of employment; economic and statistical in the analysis of the state, changes in the structure of the rural population; as well as a monographic one - in determining the priority directions of increasing employment of the rural population and the mechanism of its regulation.
FINANCIAL. SUPPORT OF IT-SECTOR ENTERPRISES IN THE REPUBLIC OF KAZAKHSTAN
Authors:   Abai Kazakh national pedagogical university, Almaty, Kazakhstan, Balapanova E.S. ,   e-mail: e.balapanova@gmail. com, Abayeva G.I. ,   Kostanay Regional University named after A.Baitursynov, Kostanay, Kazakhstan, Baibulekova L.A. ,   Kazakh-German University, Almaty, Kazakhstan, Shiganbayeva N.B. ,   Almaty Academy of Economics and Statistics, Almaty, Kazakhstan
Published: April 2021

The article is devoted to the development of IT-sector enterprises in the Republic of Kazakhstan and measures of financial state support. Problems in obtaining state grants for projects in the field of information technology, unavailability of bank credit due to high interest rates, and insufficient state support for the IT sector are identified. The indicators of the share of the information technology sector in the gross domestic product of foreign countries, the volume of the market of information and communication technologies in Kazakhstan are analyzed. The number of operating companies in the territory of the Republic of Kazakhstan in the field of information and communication is given, the largest taxpayers of Kazakhstan among IT enterprises are identified. The issues of attracting investment in the development of the country's IT sector, which is becoming more and more attractive for business, are considered. The analysis showed that in Kazakhstan there is a problem of insufficient state financial support for the IT sector, which does not allow companies operating in this area to achieve high profitability.
ГОСУДАРСТВЕННАЯ ПОДДЕРЖКА МАЛОГО БИЗНЕСА
Authors:   КазАДИ им. Л.Б. Гончарова, Алматы, Казахстан, Калгулова Р.Ж. ,   e-mail: gulya_m86@mail.ru, Алмагамбетова Ш.Т. ,   КазАДИ им. Л.Б. Гончарова, Алматы, Казахстан, Боброва В.Н. ,   КазАДИ им. Л.Б. Гончарова, Алматы, Казахстан
Published: April 2021

Малый бизнес выполняет достаточно большую роль в экономике, его развитие влияет на экономический рост, на ускорение научно-технического прогресса, на насыщение рынка товарами необходимого качества, на создание новых дополнительных рабочих мест, т.е. решает многие актуальные экономические, социальные и другие проблемы. Во всех экономически развитых странах государство оказывает большую поддержку малому предпринимательству, которому свойственны цивилизованные черты. Успешное развитие экономики невозможно без активного взаимодействия бизнеса и государства, мобилизации совместных усилий и целенаправленного использования имеющихся ресурсов. Помощь государства остается основным и необходимым условием развития малого бизнеса. При этом основной тенденцией в развитии системы помощи стал отход от прямых дотационных мер воздействия, так как помощь государства в такой форме недостаточно стимулирует предпринимательскую инициативу. Свою большую эффективность доказали меры косвенной поддержки, такие как гарантированные кредиты, государственные заказы, льготное налогообложение. Важной тенденцией поддержки малого бизнеса является уход от всеобщего охвата программ, помощь должна носить стимулирующий и выборочный характер.
ҚАЗАҚСТАНДА ҚОНАҚ ҮЙ БИЗНЕСІНІҢ САПАСЫН АРТТЫРУДА ҚЫЗМЕТКЕРЛЕРДІҢ КӘСІПТІК ҚАНАҒАТТАНУ ДЕҢГЕЙІН АНЫҚТАУДЫҢ ӘДІСТЕМЕЛІК АСПЕКТІЛЕР
Authors:   Қ.А.Ясауи атындағы Халықаралық қазақ-түрік университеті, Түркістан қ., Қазақстан, Нахипбекова С.А. ,   e-mail: symbat.nakhipbekova@ayu.edu.kz, Батырова Н.Т. ,   Қ.А.Ясауи атындағы Халықаралық қазақ-түрік университеті, Түркістан қ., Қазақстан, Момбекова Г.Р. ,   Қ.А.Ясауи атындағы Халықаралық қазақ-түрік университеті, Түркістан қ., Қазақстан, Байбосынова Г.Ж. ,   Қ.А.Ясауи атындағы Халықаралық қазақ-түрік университеті, Түркістан қ., Қазақстан
Published: April 2021

Мақалада қонақ үй бизнесінің сапасын арттыруда қызметкерлердің кəсіптік қанағаттану деңгейін анықтаудың əдістемелік аспектілері зерттелген. Қонақ үй бизнесінің тұтынушыларына сапалы қызмет көрсету жəне олардың кірістілігін арттыру қабілеттілігі олардың жұмысшыларының жұмысына қанағаттануына байланысты. Бұл тұрғыда зерттеудің мақсаты: қонақ үй бизнесі үшін өте маңызды жұмыскерлердің жалпы қанағаттанушылық деңгейлерін анықтау, қанағаттануға əсер ететін факторларды анықтау, қызметкерлердің кейбір демографиялық сипаттамалары мен олардың жұмысына қанағаттануы арасындағы жəне аймақпен, мəртебесі мен құқықтық құрылымымен байланысты анықтау. Қорытындыларға сəйкес, қызметкерлердің жалпы қанағаттанушылығы жақсы деп санауға болатын деңгейде жəне қанағаттануға əсер ететін он екі фактор екені анықталды: көшбасшылық, білім беру жəне даму, тұтынушыға бағытталу, басқаруды жетілдіру, еңбек қауіпсіздігі, байланыс, сыртқы көрініс, арыз-шағымдар, жұмыс уақыты, іскерлік орта, басқару ортасы, жұмыс сапасы. Қонақ үй бизнесінің дамуында жаңашыл басқару əдістерінің арасында көп қызығушылық тудырған сапа менеджмент жүйесін енгізумен тікелей байланыстылығын анықтау үшін сауалнама жүргізілді.
ҚР МЕМЛЕКЕТТІК АУДИТТІҢ ДАМУ ЖАҒДАЙЫ
Authors:   əл-Фараби атындағы Қазақ Ұлттық Университеті, Алматы, Казақстан, Нургалиева Г.К. ,   email: zolota08@mail.ru, Омарбакиев Л. А. ,   Туран Университеті, Алматы, Казақстан, Джакишева У.К. ,   Абай атындағы ҚазҰПУ, Алматы, Казақстан, Низамдинова А. К. ,   əл-Фараби атындағы Қазақ Ұлттық Университеті, Алматы, Казақстан, Сейдуанов М.Б. ,   əл-Фараби атындағы Қазақ Ұлттық Университеті, Алматы, Казақстан
Published: April 2021

Қазіргі таңда, Қазақстан Республикасында мемлекеттік аудит жүйесін трансформациялау жəне реформалау үдерісі жүруде. «Мемлекеттік аудит жəне қаржылық бақылау туралы» Қазақстан Республикасының Заңы қабылданған уақыттан бері 5 жылдан аса уақыт өтсе де, бұл жүйенің толық қалыптасуы үшін ұзақ мерзім емес. Алайда, əлі де түйіні шешілмеген мəселелер баршылық. Осы айтылып кеткен мəселелердің көпшілігі белгілі жəне бірте-бірте шешілуде. Мақаланың негізгі түпкі мақсаты осы бағытта атқарылып жатқан іс-қимылдарды сынға алу емес, керісінше осы бағыттағы өзекті мəселелерді құрылымдап, реттеуге талпыныс жасау болып табылады. Мақалада Қазақстан Республикасындағы мемлекеттік аудиттің жəне қаржылық бақылаудың негізгі қағидаттары, түрлері, жүргізу əдістері, мəселелері жəне оны жетілдіру жолдары қарастырылған. Мемлекеттік аудиттің басты мақсаты - бюджеттегі халықтың қаражаттарын, мемлекет пен квазимемлекеттік ұйымдардың активтерін басқару жəне оларды тиімді пайдалану деңгейін арттыру. Мемлекеттік аудиттің жəне мемлекеттік қаржылық бақылаудың негізгі қағидалары: тəуелсіздік, объективтілік, кəсіби құзыреттілік, құпиялылық, ашықтық, жариялылық , аудит пен бақылау нəтижелерін өзара тану.
ИННОВАЦИИ В ПИЩЕВОЙ ПРОМЫШЛЕННОСТИ
Authors:   Рудненский индустриальный институт, Казахстан, г. Рудный, Олейник Л.В. ,   e-mail: lvoleinik@mail.ru, Каркинбаева Ш.И. ,   Евразийский национальный университет им. Л.Н. Гумилева, Нур-султан, Казахстан, Ауезова К.Т. ,   Евразийский национальный университет им. Л.Н. Гумилева, Нур-султан, Казахстан
Published: April 2021

На сегодняшний день одна из самых важнейших тем – это продовольственная безопасность, в связи, с чем огромное внимание, авторами уделяется теме инновационного подхода в пищевой промышленности. В статье рассмотрено реальное состояние делв пищевой промышленности Казахстана, в разрезе регионов, выявлены проблемы. В работе раскрыты и выявлены основные факторы инновационного развития в пищевой промышленности и определен комплекс мер по повышению уровня инновационной активности предприятий отрасли. Важным вопросом является импортозамещение и ресурсоэффективность, который должен решаться инновационным путем развития пищевой промышленности. Предложены пути внедрения инноваций в предприятиях пищевой промышленности с учетом отраслевой специфики. Пищевая промышленность является стратегически важной отраслью экономики РК в целом, поэтому разработка и внедрение инновационных технологий на предприятиях пищевой промышленности представляет достаточный интерес. Авторами затрагивается вопрос возможности использования в пищевых производствах электрофизических методов воздействия, в частности кавитационного воздействия. Представлены сведения о существующих за рубежом разработках и уже внедренных в пищевой промышленности, путькоторых вполне приемлем для Казахстана.
АГРАРЛЫҚ СЕКТОРДЫҢ ӘЛЕМДІК РЕСУРСТЫҚ ӘЛЕУЕТІН ТАЛДАУ
Authors:   Туран-Астана университеті, Нұр-Сұлтан, Қазақстан, Рахметова Р.У. , Ежебеков М.А. ,   Нархоз Университеті, Алматы, Қазақстан, Чейрханова А.А. ,   Нархоз Университеті, Алматы, Қазақстан; e-mail: alma.cheirkhanova@narxoz.kz
Published: April 2021

Мақалада Қазақстанның аграрлық секторының даму көзі болып табылатын табиғи ресурстарының көлеміне жəне пайдалану тиімділігіне сəйкес əлем елдерінің арасында алатын орнын зерттеген. Ауыл шаруашылығына жарамды табиғи ресурстарға бай елдердің ішінде АҚШ пен Ресейдің аграрлық секторының өнімділігін сипаттайтын көрсеткіштерімен Қазақстанның аграрлық мəліметтерін салыстырып, ресурс əлеуетінің қайтарымдылығына талдау жасаған, нəтижесінде еліміздің табиғи ресурстары көлеміне қарағанда өндіріс көлемінің төмендігі анықталды жəне бар байлықты толық пайдалана алмай отырғандығын негізделген. Осыған байланысты Қазақстанның аграрлық секторының даму деңгейі қай елдермен сəйкес келетінін анықтау үшін əлемдік 193 елдің ішінен аграрлық табиғи ресурсқа бай 32 елді таңдап алып, табиғи əлеуетті тиімді пайдалануын сипаттаушы көптеген көрсеткіштерге екі нысанда көпөлшемді статистика математикалық əдістердің ішіндегі кластерлік талдау əдісімен компьютерлер технологиясында арнаулы SPSS-22 бағдарламасында топтастыру арқылы кластерлерге бөліп орнын анықтаған. Осы екі нысанда кластерге енген елдермен Қазақстанның табиғи ресурстарын тиімді пайдалану, немесе қайтарымдылығын салыстырып талдау жасалған.
ПРОБЛЕМЫ НАЛОГООБЛОЖЕНИЯ В УСЛОВИЯХ ПАНДЕМИИ
Authors:   Алматы Менеджмент Университет, Алматы, Садыкова Р. ,   e-mail: raushan.2006@mail.ru, Мадыханова К. ,   Алматы Менеджмент Университет, Алматы, Якупова А. ,   Алматы Менеджмент Университет, Алматы
Published: April 2021

В этой статье делается попытка указать на некоторые из наиболее острых налоговых вопросов, возникающих в условиях новой нормы, и предложить подход к возможному ответу. В частности, в данной статье рассматриваются вопросы трансфертного ценообразования и постоянного представительства для целей международного налогообложения. В нем делается вывод о том, что тщательная документация и индивидуальный подход имеют важное значение для транснациональных корпораций, и не только, для снижения налоговых рисков. При этом в данном материале внимание также уделяется последствиям НДС, возникающим в результате решения правительства отложить уплату НДС, а также о введении мер финансовой помощи в связи со снижением оборачиваемости бизнеса. В нем также делается вывод о том, что выход из кризиса требует долгосрочного и скоординированного подхода на наднациональном уровне.