bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effects of changes in Tariff Rates on Imports: Evidence from Kazakhstan
Authors: Aituar A. N. , Kemelbayeva S. S. 
Published: July 2022

This paper is the continuation of the research on the impact of Eurasian Customs Union policies on the economy of Kazakhstan. The study provides new evidence on the effects of Customs Unions on its members. In particular, this paper investigates the impact of tariff rate changes in Kazakhstan due to the establishment of the Eurasian Economic Union. Kazakhstan joined Eurasian Customs Union in 2010. Then the Eurasian Customs Union became the Eurasian Economic Union in May 2014. Since the establishment of the ECU, Kazakhstan’s trade policy has experienced considerable change. The tariff rates in Kazakhstan with countries outside the ECU almost doubled, with average tariff rates increasing from 6.45 to 12.24 %. This paper uses the dataset on bilateral trade flows between ECU countries and other 195 countries for 20 years from 2000 to 2019. An empirical analysis is performed on a country level, and panel data techniques are used to estimate whether the increase in the tariffs with non-members of CU will lead to trade diversion with suppliers outside the CU. The analysis demonstrated that the increase in tariff rates negatively affected imports to Kazakhstan from non-ECU countries. The effect of tariff increase, using the dynamic gravity model and GMM econometric technique, is estimated to be a 1.8 % decrease in imports if the average external tariff rate of Kazakhstan increases by one percentage point (e. g. from 7 % to 8 %). Due to the increase in tariff rates, the overall estimated reduction of imports of Kazakhstan is 10.66 %.
The Current State and Development of Women’s Entrepreneurship in Kazakhstan Economy
Authors: Bulkhairova Zh. S. , Nurmukhametov N. N. , Kizimbayeva A. , Shametova A. A. 
Published: July 2022

The purpose of this article is to analyze the current state and development of women’s entrepreneurship in Kazakhstan, which has a significant impact on the sustainable development of business structures. Therefore, in recent years, in the COVID-19 pandemic context, more and more attention has been paid to empowering small and medium-sized enterprises led by women, but in many low-income countries, women entrepreneurs still face significant barriers that do not exist when men are engaged in business. The analysis revealed that in practice, despite the organic changes introduced in COVID-19 pandemic conditions, women’s interest in the entrepreneurial activity organization is increasing every year from the point of view of the formation of the business process culture. The analysis identified the main reasons why women go into business: the desire for financial independence, the desire to realize their business idea, and the opportunity to combine work, family, and entertainment. Consequently, the state institution is actively pursuing a policy to reduce gender inequality, including in the business environment of Kazakhstan. The results of the study confirm that small and medium- sized business support institutions are interested in increasing women’s business, regardless of geographical location (city and village). Statistical analysis shows that the largest percentage of women entrepreneurs in wholesale and retail trade, the smallest percentage of women entrepreneurs is observed in the field of public administration and defense. To increase the business activity of women’s entrepreneurship, recommendations were developed for the formation and creation of a Unified National information Base on the development of women’s entrepreneurship.
Territorial Distribution of Kazakhstan’s Knowledge-Intensive Sectors of the Economy: Opportunities and Prospects
Authors: Dnishev F. M. , Alzhanova F. G. , Satpayeva Z. T. 
Published: July 2022

The key strategic priorities of the development of Kazakhstan are diversification, technological modernization and formation of a new industrial structure. It is clear that modern industrial structure is impossible to be formed with-out knowledge-based industries and fields, and prerequisites for their development in the regions of Kazakhstan differ significantly. The goal of this article is to assess the prerequisites and prospects of spatial development of knowledge-based sectors of Kazakhstan’s economy. The methodology of the article is based on the theoretical and methodological provision that possibilities for the development of knowledge-based economy in local territories and at certain points depend of specific factors such as availability of research and academic organizations in the territory. System-structural and functional approaches, methods of empirical research, including observation, comparison, generalization, systematization, methods of analysis and synthesis, logical analysis, methods of regional studies, and cluster analysis were used. There was used as the information base of the research the data reflected in the periodical press, the data of ministries, works of scientists of Kazakhstan and copyright developments under the framework of the study of innovation localization process and knowledge-based sectors of the economy. It is shown that development of knowl-edge-based sectors of economy in Kazakhstan will not be widespread, but will have a «cellular nature», located inside the boundaries of separate territories or «high-tech districts» (knowledge-based hubs, knowledge-based clusters, and smart cities) and perspectives of their development will be considered. The results of the research have been tested while recommendations development on issues of Kazakhstan territories’ technological modernization.
The Impact of Interregional and Country Inequality on the Dynamics of Economic Growth in Kazakhstan
Authors: Turkebayeva K. Т. , Wolff C. 
Published: July 2022

In modern realities, inequality is not only an urgent problem but is quite acutely perceived by society, especially in the post-pandemic period. This paper aims to analyze and evaluate the impact of inequality on the economic growth of Kazakhstan. In theoretical and empirical works, there are trends of both positive and negative effects of inequality on the growth of the economies of various countries. The research methodology is based on the development of the concept of interregional and country inequality. Methods such as retrospective analysis, generalization and systematization, comparative analysis, and regression analysis were applied. The information basis of the study was the database files for 16 regions of Kazakhstan and a period of 25 years from 1993 to 2018, available on the website of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. Based on the analysis of the calculated inequality coefficients, it was determined that the gap between interregional and country inequality is insignificant. Over 25 years, there has been a considerable increase in interregional and country inequality in Kazakhstan. The econometric analysis confirmed the existence of a significant negative link between inequality and economic growth and a positive relationship between income and GRP. In general, the study’s main hypothesis on the impact of inequality on the dynamics of economic growth in Kazakhstan is confirmed by empirical calculations. Thus, when developing and defining an effective regional policy, it is necessary to take into account the impact of inequality on economic growth, as it is statistically significant.
Analysis and Forecast of the Demographic Situation in Kazakhstan
Authors: Kangalakova D. M. , Abzhan Zh. K. , Ibraimova S. Zh. , Spankulova L. S. 
Published: July 2022

Forecasting demographic processes is a calculation of the future number, gender, and age structure of citizens in the context of individual countries, their regions, regional entities, as well as the whole world as a whole. In the strategic planning of the state’s economic and social situation, the population is important. This research paper provides an analysis of the demographic forecast in the example of Kazakhstan. The purpose of the study was to analyze the population of Kazakhstan in the period from 2000 to 2020, identify features, and forecast the population until 2050. The study used methods such as analysis, synthesis, induction, deduction, and a method, that allows, to predict the behavior of processes in the future. Using the method of extrapolation, the coefficients of fertility, mortality, natural, absolute, average population growth, and migration coefficient were determined. Based on the calculated coefficients, the population of the republic was predicted until 2050. The study found that the population in Kazakhstan increased by 200-300 thousand people annually, the birth rate doubled from 2000 to 2020, mortality increased by 7%, there is a high demographic potential in Turkestan and Almaty regions, high, low - in North Kazakhstan, Kostanay and West Kazakhstan regions. The results of the study showed that in 2050 the population will be 26.5 million people. The paper provides recommendations for improving the demographic situation in the country. The results of the study can be applied in the theory of demographic forecasting and in the work on the strategic planning of state bodies.
Understanding aerosol composition in a tropical inter-Andean valley impacted by agro-industrial and urban emissions
Authors: Mateus-Fontecha Lady , Vargas-Burbano Angela , Jimenez Rodrigo , Rojas Nestor Y. , Rueda-Saa German , van Pinxteren Dominik , van Pinxteren Manuela , Fomba Khanneh Wadinga , Herrmann Hartmut 
Published: July 2022

Abstract. Agro-industrial areas are frequently affected by various sources of atmospheric pollutants that have a negative impact on public health and ecosystems. However, air quality in these areas is infrequently monitored because of their smaller population compared to large cities, especially in developing countries. The Cauca River valley (CRV) is an agro-industrial region in southwestern Colombia, where a large fraction of the area is devoted to sugarcane and livestock production. The CRV is also affected by road traffic and industrial emissions. This study aims to elucidate the chemical composition of particulate matter fine mode (PM2.5) and to identify the main pollutant sources before source attribution. A sampling campaign was carried out at a representative site in the CRV region, where daily averaged mass concentrations of PM2.5 and the concentrations of water-soluble ions, trace metals, organic and elemental carbon, and various fractions of organic compounds (carbohydrates, n alkanes, and polycyclic aromatic hydrocarbons – PAHs) were measured. The mean PM2.5 was 14.4±4.4 µg m−3, and the most abundant constituent was organic material (52.7 % ± 18.4 %), followed by sulfate (12.7 % ± 2.8 %), and elemental carbon (7.1 % ± 2.5 %), which indicates the presence of secondary aerosol formation and incomplete combustion. Levoglucosan was present in all samples, with a mean concentration of (113.8±147.2 ng m−3), revealing biomass burning as a persistent source. Mass closure using the elemental carbon (EC) tracer method explained 88.4 % on PM2.5, whereas the organic tracer method explained 70.9 % of PM2.5. We attribute this difference to the lack of information of specific organic tracers for some sources, both primary and secondary. Organic material and inorganic ions were the dominant groups of species (79 % of PM2.5). OMprim and OMsec contribute 24.2 % and 28.5 % to PM2.5. Inorganic ions as sulfate, nitrate, and ammonia constitute 19.0 %, EC 7.1 %, dust 3.5%, particle-bounded water (PBW) 5.3 %, and trace element oxides (TEOs), 0.9 % of PM2.5. The aerosol was acidic, with a pH of 2.5±0.4, mainly because of the abundance of organic and sulfur compounds. Diagnostic ratios and tracer concentrations indicate that most PM2.5 was emitted locally and had contributions of both pyrogenic and petrogenic sources, that biomass burning was ubiquitous during the sampling period and was the main source of PAHs, and that the relatively low PM2.5 concentrations and mutagenic potentials are consistent with low-intensity, year-long biomass burning (BB) and sugarcane pre-harvest burning in the CRV.
Барьеры на пути борьбы с пандемией COVID-19 в системе здравоохранения России и ее регионов
Authors: Горошко Надежда Владимировна , Пацала Сергей Викторович , Емельянова Елена Константиновна 
Published: July 2022

Пандемия COVID-19 привела к перенапряжению в работе как глобальной, так и национальных систем здравоохранения, неизбежно провоцируя изъяны в оказании медицинских услуг. Дезорганизация на период пандемии становится угрозой недополучения своевременной квалифицированной помощи населением, что является фактором риска роста смертности. При этом национальные системы здравоохранения большинства стран мира столкнулись с проблемой доступности медицинской помощи населением, дефицитом кадров, мощностей медицинских учреждений, оборудования и средств защиты, вынужденной приостановкой оказания плановых услуг. Цель исследования – выявить главные вызовы российской системе здравоохранения в условиях пандемии COVID-19. В настоящее время в РФ стали заметны негативные проявления, ухудшающие состояние здоровья, в первую очередь такие как условия и образ жизни, медицинское обеспечение, что не могло не отразиться на росте смертности населения. В условиях чрезвычайной ситуации, когда возросла нагрузка на систему здравоохранения, стоит предположить, что «вклад» медицинского обеспечения в состояние здоровья населения на данном этапе превысил «отводимые» ему 10–15 %. Реализуемая в последние годы в стране оптимизация системы здравоохранения спровоцировала появление ряда проблем, обострившихся в эпоху пандемии COVID-19. В результате исследования выделены предпосылки для возникновения трудностей в преодолении течения пандемии в России: предшествующее пандемии сокращение инфекционных коек, объединение и оптимизация лечебно-профилактических учреждений, снижение расходов государства на здравоохранение, дефицит кадров, повышенная нагрузка на медицинских работников, неравенство в доступе к качественной охране здоровья в разных регионах, в том числе из-за географических особенностей.
EVALUASI KOMPREHENSIF KINERJA RETURN PER UNIT RISK SEKTOR-SEKTOR INDUSTRI JASICA
Authors: Budhijono Fongnawati , Sugiarto Sugiarto , Wahjudi Januar , Pradana Bayu Laksma 
Published: July 2022

This study analyzes the performance of return per unit risk of industrial sectors that are members of the JASICA index (Jakarta Stock Industrial Classification) index. The sample used is 900 data on average returns per unit risk from each industrial sector for the period 2004 to 2018, which is generated from 35235 daily return data from all sectors of the JASICA Index. Data obtained from the Bloomberg terminal. Data analysis tools used in this study include descriptive statistics, trend analysis, ANOVA and Tukey HSD Post hoc test. From descriptive statistics, it is found that sector JAKTRAD produces the highest average return per unit risk, followed by sector JAKPROP, sector JAKBIND, sector JAKCONS and sector JAKFIN, and so on. In descriptive statistics, sector JAKAGRI is the sector that produces the lowest average return per unit of risk. Further analysis of the trend of the average return per unit risk in the period of observation does not show any significant differences in the direction of movement between the performance of one sector and other sectors. The results of the ANOVA and Tukey HSD Post hoc tests only found that the average return per unit risk of Sector JAKAGRI was significantly different from the average return per unit risk of sector JAKPROP and sector JAKTRAD, while the other sectors did not show a significant difference.
İŞVERENİN TEHLİKE SORUMLULUĞU (TBK m.71)
Authors: UYAROĞLU Merve 
Published: July 2022

İnsan emeğinin kullanıldığı yerde tehlikenin gerçekleşmesi her zaman mümkündür. Rizikonun gerçekleşme potansiyeli ise faaliyet gösterilen alandaki faktörlere göre değişmektedir. Kimi sektörlerin bünyesinde daha fazla tehlike barındırması ve sanayinin de giderek gelişmesi etkisiyle çeşitli sorumluluk düzenlemeleri tartışılmıştır.
Tehlike sorumluluğunun gündeme gelmesinde sanayi devriminin etkisi şüphesizdir. Buharlı makinelerin işgücüne dahil olmasıyla birlikte, insan emeğine dayalı işgücü boyut değiştirmiştir. Makinelerin oluşturduğu tehlike riski doğrultusunda sorumlu kim olacak sorusu tartışılmaya başlanmıştır. Tehlikelerin meydana gelmesi ve insanlara zarar verilmesi sonucu yaşanan acı tecrübeler, tehlike sorumluluğunun en ağır sorumluluk türü olarak tanımlanmasına yol açmıştır. Nitekim mehaz İsviçre Hukuku’ndan farklı olarak Türk Hukuku’nda tehlike sorumluluğu hem genel hem özel anlamda düzenlenmiştir. Şüphesiz mevzuatımızda tehlike sorumluluğuna yer verilmesi sosyal devlet ilkesine de katkı sağlamaktadır.
Çalışmamızda öncelikle TBK m. 71 tehlike sorumluluğu düzenlemesi ele alınacaktır. Böylece tehlike sorumluluğunun dayanak noktaları açıklanmaya çalışılacaktır. Son olarak ise işveren özelinde tehlike sorumluluğu iş sağlığı ve güvenliği kapsamında detaylandırılmaya çalışılacaktır.
AUDITORS' ASSESSMENT OF THE IMPACT OF ACCOUNTING POLICY PROVISIONS ON THE ORGANIZATION OF CONTROL-ORIENTED ACCOUNTING OF THE AUDITED ENTITY
Authors: Хахонова Н.Н. , Емельянова И.Н. 
Published: July 2022

В статье рассматриваются вопросы формирования и оценки учетной политики хозяй-ствующих субъектов в ходе проведения аудиторской проверки. Кризис национальной и мировой экономики привел к созданию отдельными аудируемыми лицами контрольно-ориентированной системы бухгалтерского учета, что обусловило возникновение ряда спе-цифических методологических и методических вопросов в теории аудита, требующих сво-его решения. В статье исследованы особенности, присущие контрольно-ориентированной системе бухгалтерского учета, и раскрыты основные аспекты формирования ее инстру-ментария. Отличительной чертой контрольно-ориентированной системы бухгалтерского учета является ее ориентация на построение эффективной системы внутреннего контроля в целях снижения негативного воздействия различных факторов на эффективность управле-ния предприятием. Основополагающим этапом в алгоритме достижения данной задачи яв-ляется формирование положений в учетной политике о представлении финансовой отчет-ности с учетом количественных и качественных показателей при построении контрольно-ориентированной системы бухгалтерского учета. Понимание данных нюансов аудиторами в ходе оценки учетной политики является непременным требованием для подготовки со-ответствующего аудиторского заключения.
The article deals with the issues of formation and evaluation of the accounting policy of economic entities during the audit. The crisis of the national and world economy led to the crea-tion of a control-oriented accounting system by individual audited entities, which led to the emergence of a number of specific methodological and methodological issues in the theory of39auditing that require their solution. The article examines the features inherent in the control-oriented accounting system and reveals the main aspects of the formation of its tools. A distinc-tive feature of the control-oriented accounting system is its focus on building an effective internal control system in order to reduce the negative impact of various factors on the efficiency of en-terprise management. The fundamental stage in the algorithm for achieving this task is the for-mation of provisions in the accounting policy for the presentation of financial statements, taking into account quantitative and qualitative indicators in the construction of a control-oriented ac-counting system. Understanding of these nuances by auditors during the assessment of account-ing policy is an indispensable requirement for the preparation of an appropriate audit opinion.
ON THE QUESTION OF THE FUNCTIONS OF PENALTIES IN TAX LAW
Authors: Абакумова Е.Б. , Комиссаров А.В. 
Published: July 2022

В рамках настоящей статьи предпринята попытка теоретико-правового осмысления правовой при-роды и функций налоговых пеней. Автором был осуществлен анализ доктринальных представле-ний по указанной проблеме, который выявил дискуссионные концептуально-теоретические вопро-сы, касающиеся данного правового института. В налоговом законодательстве РФ пени позициони-руются исключительно как обеспечительная мера, призванная компенсировать ущерб, понесенный государством в результате несвоевременного внесения налога. Вместе с тем в литературе пред-ставлены различные точки зрения на правовою природу налоговых пеней. В ходе проведенного исследования автор пришел к выводу, что в налоговом праве пени имеют двойственную правовую природу, выполняя и компенсационную, и штрафную функции.
Within the framework of this article, an attempt is made to make a theoretical and legal understanding of the legal nature and functions of tax penalties. The author carried out an analysis of doctrinal ideas on this problem, which revealed controversial conceptual and theoretical issues related to this legal institution. In the tax legislation of the Russian Federation, penalties are positioned exclusively as an interim measure designed to compensate for the damage suffered by the state as a result of late payments of taxes. At the same time, various points of view on the legal nature of tax penalties are presented in the literature. In the course of making research, the author came to the conclusion that in tax law, penalties have a dual legal nature, performing both compensatory and punitive functions.
PROSPECTS FOR THE USE OF VIDEOCONFERENCING IN CRIMINAL PROCEEDINGS
Authors: Попова Л.Н. 
Published: July 2022

В статье рассматривается внедрение технических средств в правоотношения, что может способст-вовать разрешению проблемы доставления подсудимого в зал суда на стадии судебного разбира-тельства, в случае избрания в отношении данного участника меры пресечения в виде домашнего ареста. Анализируется целесообразность применения технических средств с учетом принципов уголовного судопроизводства.
The article discusses the introduction of technical means into legal relations, which can contribute to solv-ing the problem of bringing the defendant to the courtroom at the trial stage, if a preventive measure in the form of house arrest is chosen against this participant. The expediency of using technical means is an-alyzed, taking into account the principles of criminal proceedings.