Preparing consolidated financial statements in accordance with IFRS

The article considers specifics of preparation of consolidated financial statements in Kazakhstan companies in accordance with international financial reporting standards.This article considers the features of the preparation of consolidated financial statements in Kazakhstani organizations in accordance with international financial reporting standards that are necessary to provide accurate and fair information on the economic activities of the Group. The IFRS reporting ensures more accurate assessment of the financial status of the company, its changes, the results of the Group’s performance, as well as it enables a greater independence of decision making.peer-reviewe

МУЛЬТИМОДАЛЬНАЯ СЕТЬ КАЗАХСТАНА: ПРОЕКТИРОВАНИЕ ЭТАПНОГО РАЗВИТИЯ

Relevance of interaction problems between rail and sea transport is primarily connected with market environment of the economy, competition, tariff policy, investment resources. In Kazakhstan, due to the presence of sea port Aktau and two international transport corridors passing through the country principles of multimodality acquire a special meaning and are implemented using logistic resources and development of design methods of integrated staged development of multimodal network, including effective alternatives providing for the situation when the shape and capacity of the current system are changing. The authors substantiate three stages, which are of strategic importance for national and regional economics.Актуальность проблем взаимодействия железнодорожного и морского транспорта связана прежде всего с рыночной средой экономики, конкурентной борьбой, тарифной политикой, инвестиционными ресурсами. В условиях Казахстана при наличии торгового морского порта Актау и двух проходящих по территории страны международных транспортных коридоров принципы мультимодальности приобретают особый смысл и реализуются с помощью логистических ресурсов и разработки методов проектирования комплексного этапного развития мультимодальной сети, в том числе за счет формирования области эффективных альтернатив при изменении облика и мощности действующей системы. Авторы обосновывают три этапа, стратегически важных для экономики регионов и республики в целом

Selection of rice breeding lines for resistance to biotic and abiotic stresses

Abstract Rice (Oryza sativa L.) grown in many countries around the world with different climatic conditions and a huge number of environmental stresses, both biotic (fungi, bacteria, viruses, insects) and abiotic (cold, drought, salinity) limit rice productivity. In this regard, breeders and scientists are trying to create rice lines that are resistant to multiple stresses. The aim of this work was to screen and select cold and blast resistant rice breeding lines (RBLs) using molecular markers. Molecular screening of RBLs and parental varieties to cold tolerance was carried out using markers RM24545, RM1377, RM231 and RM569 associated with QTLs (qPSST-3, qPSST-7, qPSST-9). It was discovered that the presence of three QTLs characterizes the cold resistance of studied genotypes, and the absence of one of them leads to cold sensitivity. As a result, 21 cold-resistant out of the 28 studied RBLs were identified. These cold resistant 21 RBLs were further tested to blast resistance using markers Pi-ta, Pita3, Z56592, 195R-1, NMSMPi9-1, TRS26, Pikh MAS, MSM6, 9871.T7E2b, RM224 and RM1233. It was revealed that 16 RBLs from 21 studied lines contain 5-6 blast resistance genes. In accordance with the blast resistance strategy, the presence of 5 or more genes ensures the formation of stable resistance to Magnaporthe oryzae. Thus, 16 lines resistant to multiple stresses, such as cold and blast disease were developed. It should be noted that 6 of these selected lines are high-yielding, which is very important in rice breeding program. These RBLs can be used in breeding process as starting lines, germplasm exchange as a source of resistant genes for the development of new rice varieties resistant to multiple stress factors

МОДЕЛИ БИЗНЕС-ПРОЦЕССОВ В МИРОВОМ ТРАНСПОРТНО-ЛОГИСТИЧЕСКОМ СЕКТОРЕ

In recent years, transport, possessing huge strategic resource, performs a basic function in stream processes. Today more than ever urgent challenges are focused on increasing traffic volumes, increasing economic efficiency of numerous domestic cargo and passenger carriers and freight forwarders (especially on international routes). As evidenced by international experience, high-quality «jump» in the transport sector can only be achieved through the use of new technologies, which meet the highest international standards.В последние годы транспорт, обладая колоссальным стратегическим ресурсом, выполняет базовую функцию в потоковых процессах. Сегодня, как никогда, актуальны задачи увеличения объемов перевозок, повышение экономической эффективности грузовых и пассажирских компаний, а также экспедиторских (особенно на международных линиях). Как свидетельствует опыт, качественного «скачка» в транспортной сфере можно ожидать лишь за счет новых технологий, отвечающих самым высоким мировым стандартам

Development of Mathematical Models and Modelling of Chemical Technological Systems using Fuzzy-Output Systems

The paper proposes a systematic approach to the development of structured mathematical model and modelling of Chemical-Technological Systems (CTSs) of refinery under fuzzy conditions. Idea and novelty of the proposed method are based on the study of each unit of chemical-technological systems, and based on obtained results, the model of separate element of chemical-technological systems unit is designed. At the next stage, separately-developed models are combined into a single system to fully model the process. The developed method has been successfully implemented during the construction of models system of the basic reforming units of catalytic reforming at Atyrau oil refinery. Comparison of the known results and modelling results based on the proposed method demonstrates the effective realization for constructing a system of models for main units of sulfur production in Atyrau oil refinery

Международно- политические конфликты современности и проблема насилия

«Насилие » как явление выступает одним из ключевых проблемных вопросов в международных отношениях, в истории которых данный феномен использовался в качестве средства (инструмента) для достижения целей государствами, отдельными личностями, организациями и т.д. «Насилие » и «субъект политики » – два неразделимых понятия, их взаимосвязь представлена на арене международных отношений. Борьба за власть, участие в конфликте, применение насилия, обеспечение безопасности являются неотъемлемыми атрибутами мировой политики, которая представляет собой сферу довольно многообразную, постоянно обновляемую и во многом непредсказуемую. В статье предпринята попытка проанализировать проблемы и перспективы насилия как феномена 21 века, показаны пути недопущения силовых, насильственных методов в политике

Self‐Assembly of Hydrogen‐Bonded Organic Crystals on Arbitrary Surfaces for Efficient Amplified Spontaneous Emission

Organic lasers attract much attention due to their high efficiency, low energy consumption, and structural flexibility. However, long‐term stability and the creation of the lasers on arbitrary surfaces remain a challenge. Here, a synthesis of amide‐based organic molecules that provides packing into hydrogen‐bonded organic crystals (OCs) is reported. The resulting OCs demonstrate an amplified spontaneous emission (ASE) regime with 0.55 μJ cm−2 threshold under the normal conditions due to 5%–13% quantum yield and high emission rate (1.02 ns). The simple process of self‐assembly of the hydrogen‐bonded OCs and highly stable ASE (over 30 min of continuous operation) allow fabricating fibers, flexible polymers, and hard planar periodic optical systems based on them, which paves the way to creating organic laser diodes of an arbitrary design