Madina Serikova

Postharvest losses during potato storage remain a serious problem, especially for small-scale storage facilities with limited automation, monitoring, and energy resources. This paper proposes a data-driven cyber-physical framework for sensor-based microclimate analysis and predictive management of small-scale potato storage facilities. The framework defines the integration of a physics-informed digital twin, a safe reinforcement learning controller formulated as a constrained Markov decision process (CMDP), and a multi-sensor anomaly detection module operating on multidimensional time-series sensor data. The proposed approach is aimed at analyzing microclimate dynamics, detecting abnormal changes in temperature, humidity, and gas composition, and supporting prediction-oriented control decisions under technological and energy constraints. The digital twin is intended to serve as a simulation environment for training and future evaluation of predictive control strategies without risk to stored products. The control formulation explicitly represents the trade-off between energy consumption and storage quality while considering constraints on temperature, relative humidity, oxygen, carbon dioxide, and spoilage-related gas indicators. A set of forecasting-oriented validation scenarios is defined, including normal operation, hypoxia, early biodegradation, sensor failures, and energy-constrained storage conditions. The work forms a methodological basis for subsequent quantitative simulation, sensor data analysis, and experimental validation on real potato storage facilities.

The article is devoted to the study and proposal of conceptual models of the state investment policy and its life cycle in the context of ensuring sustainable economic growth and the development of a "green" economy in the Republic of Kazakhstan. Based on the analysis of theoretical approaches, the features of directive, resource-intensive, supportive and restrictive investment policy models are revealed, as well as the need for their phased application depending on the level of institutional development and maturity of the investment environment. Special attention is paid to the structure of investments in fixed assets and their compliance with the objectives of economic diversification, technological renewal and environmental transformation. The article highlights the role of performance audit as a tool for assessing the effectiveness of public investment policy and minimizing economic and strategic risks, and provides recommendations on the use of digital technologies and artificial intelligence in the management and control of public investments. Key words: state investment policy, performance audit, "green" economy.

Государственный аудит управления кадровыми ресурсами является важным аспектом в развитии кадрового потенциала государства. Кадровые ресурсы представляют собой механизм, отвечающий за построение четкой архитектуры управленческой структуры государственных служащих Республики Казахстан. Усиление роли кадровых ресурсов в государственном управлении позволит решить стратегические цели поставленные перед государством. В современном обществе, где постоянно происходят глобальные изменения, важно учитывать факторы, влияющие на внутреннюю среду, в частности в свете развития кадрового потенциала страны, который в свою очередь может оказывать немаловажную роль на государственный аудит кадровых ресурсов. Высокий уровень развития кадровых ресурсов способствует устойчивому развитию национальной экономики страны. Важную роль следует уделить государственному аудиту кадровых ресурсов, ведь только государственный аудит позволит оценить эффективность использования работы кадровых ресурсов. Следует отметить, что на сегодняшний день отсутствуют механизмы по выработке четкой стратегии проведения аудита эффективности кадровых ресурсов, что в свою очередь позволяет сделать выводы, о том, что существует ряд проблем в решении этих сложных задач. Целью поставленной в настоящей статье является изучение имеющихся ключевых вызовов в области исследования государственного аудита управления кадровыми ресурсами в Казахстане и путей их преодоления. В соответствии с целью в статье представлены проведенный анализ текущего состояния системы аудита управления кадровыми ресурсами в Казахстане, выявлены ключевые проблемы и недостатки в проведении аудиторских проверок кадровой политики государственных органов и рассмотрена возможность разработки рекомендаций по совершенствованию методов аудита и совершенствованию системы ключевых показателей эффективности (KPI). В постоянно меняющихся условиях, важно учитывать все факторы, влияющие на развитие кадровых ресурсов страны с целью эффективного управления в соответствии со стратегическими целями нашей страны.

The tax policy of the state in conjunction with the methods of tax administration is a determining factor influencing the amount of tax revenues of the budget. Tax discipline, forms and close interaction between taxpayers and regulatory authorities also play a significant role. The development of information and communication technologies (ICT) in recent decades has provided the tax authorities with a wide range of opportunities to increase government revenue, improve the efficiency and quality of services provided to taxpayers, including electronic filing of returns and payment of taxes, while reducing the administrative burden on taxpayers and reducing public administration costs. The first phase of digitalization was the computerization of routine tax administration processes (such as taxpayer registration and income records), and in the second half of last decade and early this decade, many tax authorities adapted their websites to simplify operations by introducing online forms and calculators for taxpayers. In June 2017, Japan National Tax Agency published a strategic plan for the Japanese tax administration called "Looking to the Future." This includes the pursuit of sound taxation and good governance to ensure that taxes are paid based on the understanding and trust of taxpayers. The National Tax Agency of Japan is well aware of the importance of continually moving toward the future it seeks, emphasizing the goal of transparent tax administration. Keywords: tax and customs administration, OECD countries, tax and customs, administrative costs, Tax Code, tax authorities, taxpayers, tax relations, digitalization.

The purpose of the written study is to study the relationship between the qualifications of the CFO and the nonlinear system of the firm’s internal control system. We used three indicators of the competence of the CFO: financial education, accounting, seniority, and education. Using the model of Kazakhstan companies registered on the stock exchange in 2023. In the methodology of the internal control system, in which stimuli cause a reverse response, the internal control system should be recognized as a nonlinear approach that can have a high impact if it has little impact. The results of this study show a negative relationship between the financial, accounting experience of a CFO and work experience under a nonlinear system of internal control, which indicates that firms with high-quality CFO are facing a nonlinear internal control system in business. A business management team with a large number of employees is associated with an effective internal control system. In addition, the political preferences of senior management directly and indirectly affect the quality of financial statements through the internal control system. Several reliability tests confirm our main results. The results show that a capable CFO can effectively implement a suitable subsystem. The results of the study of a nonlinear system of internal control in business, in terms of improving individual elements of internal control in companies, can be used by members of audit firms.

In recent years, the agro-industrial complex has emerged as a crucial sector in the Republic of Kazakhstan, playing a pivotal role in ensuring the nation's food security. State support for agriculture constitutes a multifaceted mechanism encompassing measures that influence the income of agricultural industries, the structure and scale of agricultural production, the agri-food market, and the social fabric of rural areas. Financial resources are allocated from budgets at various administrative levels to support the agricultural sector of Kazakhstan. The primary objective is to assess the efficient utilization of budget funds allocated to the agricultural sector of Kazakhstan. A combination of economic-statistical, estimated-comparative, logical, and analytical analysis methods was employed to achieve this goal. The results reveal that a targeted agricultural policy, coupled with effective state regulation mechanisms, enables the attainment of high levels of productivity and efficiency in this industry. Nevertheless, despite these successes, the current role of the agro-industrial complex in shaping the economy is deemed insufficient. This is evidenced by indicators assessing the sector's contribution to macroeconomic benchmarks. In conclusion, an evaluation of the current state of development in the Republic of Kazakhstan's agricultural industry reflects a positive growth trend in recent years. However, the agricultural sector continues to be among the less profitable segments of the domestic economy, grappling with persistent challenges that have yet to be fully overcome.

Для обеспечения эффективного использования государственных средств и национальных ресурсов требуется развитие и совершенствование экспертно-аналитической деятельности органов внешнего государственного аудита. Улучшению финансового управления и налоговой ответственности стран особенно способствует повышение прозрачности и подотчетности в управлении государственными финансами. В целях укрепления бюджетного процесса необходимо усиление государственного финансового контроля и аудита. В данном контексте экспертно-аналитическая деятельность органов внешнего государственного аудита приобретает особое значение и требует подробного рассмотрения. Необходимо отметить, что в научной литературе Казахстана экспертно-аналитическая деятельность органов внешнего государственного аудита недостаточно исследована. Также стоит рассмотреть практический аспект использования экспертно-аналитических процедур при проведении государственного аудита. Помимо этого, стоит обратить внимание на опыт в проведении экспертно-аналитических работ с применением математических моделей. В данной работе рассмотрен практический аспект использования экспертно-аналитических процедур при проведении государственного аудита в сфере туризма, а также опыт в проведении экспертно-аналитических работ с применением математических моделей. Результатом исследования стала разработка рекомендаций по совершенствованию экспертно-аналитической деятельности органов внешнего государственного аудита с учетом зарубежного опыта применения методов прогнозирования.

President of Kazakhstan Kassym-Jomart Tokayev’s State of the Nation Address, September 1, 2020 “Kazakhstan in a new reality: time for action” he stressed the need and importance of а fair redistribution of national income, thereby developing а tax policy that is understandable to all citizens of the country . At the same time, tax administration is complex and clearly coercive in nature. The message also emphasizes the need to diversify tax rates as an additional lever for diversifying the economy and supplementing the budget. International taxation standards require special attention in order to maximize the flow of foreign investments to Kazakhstan and profitable reinvestment. In addition, according to experts, GDP almost a third of them are in shadow countries - great potential for increasing budget revenues. Digitization of the tax and customs sectors will significantly help in the fight against the "shadow economy" in all its manifestations. The new budget planning system should ensure national priorities and become a subordinate part of the national planning system.Conducting an audit of the effectiveness of tax and customs administration is one of the main areas of external state audit, thereby determining the relevance of the research topic. Given that the purpose of public audit is to improve the efficiency of management and use of budgetary funds, assets of the state and entities of the quasi-public sector, it became necessary to create a methodological framework for public audit that complies with the guidelines of the Lima Declaration and international audit standards. Additionally, as well as improve the legislative and methodological framework of the current system of public audit. The article deals with the issue of performance audit of tax and customs administration, as well as foreign experience in performance audit of tax and customs administration. To achieve these goals, the topic of the concept of tax and customs administration is disclosed. Another resolved issue is foreign experience in performance audit of tax and customs administration.