RISULTATI RICERCA

This study investigates the impact of gender diversity on corporate governance in Kazakhstan’s banking sector. The absence of a unified global model emphasizes the importance of national approaches. Effective governance enhances efficien-cy, reduces risks, and promotes growth, particularly when boards include diverse skills and perspectives. Based on surveys and past studies, the research highlights gender inequality in governance. Findings show that gender diversity boosts finan-cial performance, reduces fraud, increases employee and customer satisfaction, and strengthens sustainability. The study confirms that diverse boards uphold higher environmental and social standards, leading to better transparency, profita-bility, and ethical compliance.

The modern period of time is very painful for the privacy of an individual and the preservation of his personal data, as the rapid growth of digitalization and the in-troduction of information and communication technologies have threatened the confidentiality of information. The paradigm of attitude to information in general, and especially to personal data, which is perceived by modern society as a product for trade, is changing. And if earlier the confidentiality of personal information about a person was recognized as something absolute and unshakeable, today there are new views on the ways to evaluate personal data. Of course, this gives rise to the emergence in the sale of personal data not only by illegal means, but al-so the formation of specialized markets of personal information. Despite the ef-forts of the state to ensure legal regulation of digitalization processes, the desire to involve the process of information technology use in the legal field, it must be ad-mitted that the pace of legislation development does not keep pace with the rapid formation of an open information space. Consequently, the citizens of these coun-tries have many questions how to keep their personal data confidential, and the state has very few answers how to solve the emerging problems and fight against data leaks into the open space. The purpose of the article was decided to deter-mine the development of recommendations to improve the regulatory and legal framework of personal data protection in Kazakhstan.

At the present stage of the formation of society, the spread of confi-dential information and state secrets acquires extreme importance. The law protects all possible interactions with such information, that is col-lection, formation, use, and distribution. At the same time, actions vio-lating the law on the protection of secrecy is a priority for the policy of Kazakhstan. The relevance of the research stems from the need to study the aspects of criminal protection of restricted access infor-mation, taking into account international experience. The article aim is to analyse the specific features of criminal-legal protection of restricted access information on the basis of a comprehensive analysis of the current legislation of some foreign countries and analyse the European Court of Human Rights case law. The methodological basis of the study was the general scientific methods of legal phenomena as fol-lows: dialectical, structural-functional, formal, system analysis and synthesis, and special scientific methods inherent to theories of law such as comparison interpretation of legal norms. The complex appli-cation of different methods of scientific knowledge is aimed at ensur-ing the validity of the conclusions and reasoning of the proposals made as a result of the research. The study drew attention to the fact that in the international legal doctrine there are different views on the correla-tion of terms “personal data”, “protection of secrecy”, “protection of privacy”. The practice of the European Court of Human Rights in pro-tecting the right to privacy, foreign experience in regulating the secret protection and international legal instruments in the field of restricted access information were examined. A number of changes were pro-posed as follows: the unification of the general legal definition of “se-cret” in the legislation of Kazakhstan and replacement of “secret” by “privacy” with subsequent argumentation in some cases; changes in the terminology of legal concepts; and amending the legislative base of the Republic of Kazakhstan. The materials of the article can be useful for teachers and students of legal disciplines, practising lawyers, the repre-sentatives of the legislative branch of government and anyone who is interested in the area of criminal protection of secrecy.

This study investigates how Kazakhstani citizens and experts evaluate the coun-try’s integration into the Eurasian Economic Union and its advantages and disad-vantages. The main goal of this article is to determine the benefits for Kazakhstan from participation in the EEU, which is based on the facts and assessments of the public and the expert community. The relevance of the research lies in the fact that Kazakhstan is at a crossroads, having several opportunities for cooperation: further integration into the EEU, deepening cooperation with the EU, or coopera-tion with China. Since the events in Ukraine in February 2024, relations between Russia and EU member states have deteriorated significantly, it is absolutely im-possible to combine both of these processes. All this makes it extremely important to study the assessment of the prospects of the EEU by experts and the population of Kazakhstan, since the representatives of the authorities must fulfill the will of the people, as in all democratic countries. To conduct the research, a wide source base on the chosen topic and several general scientific methods were used, such as: the method of analysis and synthesis, the method of comparison, the graphic method, abstract-logical and dialectical methods. According to the results of this study, Kazakhstani people positively estimated the EEU prospects, and entering the common market was one of the main motivations. However, the EEU activi-ties seem unsuccessful from an economic perspective, especially considering the current geopolitical situation.

This study is significant regardless of the widespread use of such a phenomenon as discretion in civil legal relations when resolving a particular issue. The focus is on the use of discretion by courts and citizens when they are using their rights and re-sponsibilities. With reference to the imposition of martial law, the need for legal regulation of this area is even greater, since the law provides advocating limitations on individuals’ freedoms and rights and, accordingly, an increase in the scope of powers of public authorities. With a view to improving the application of discretion in civil legal relations both during and following the declaration of martial law, this study will address this issue and provide substantiated conclusions which could provide as a foundation for more study and improvement of legislation. Through-out the investigation, a variety of specialized techniques were employed, including the comparative legal method, the method of legal interpretation, systemic, and particularly sociological approaches, in addition to general scientific techniques of cognition like dialectic, analysis, synthesis, and analogy. All of these methods were used in a comprehensive combination to form a complex vision of the issue. That is why this study is aimed at improving the scope of application of discretion in civil legal relations both by individuals and the court while it is carrying out its legal duties.

One of the key factors of any production is labor resources. Labor resources, to a greater extent than other factors of production, determine the strategic success of an enterprise, are the basis for ensuring its competitiveness, and therefore must be in sufficient quantity, of appropriate quality, and effectively managed. At the same time, HR administration becomes important in the management of an en-terprise based on a comprehensive solution to personnel issues, the introduction of new and improvement of existing forms and methods of work with personnel of enterprises and organizations. And labor law regulates social relations arising in the field of labor; determines the grounds and procedure for the emergence, change, and termination of a person’s right to labor; serves as an effective guarantee for a person in the protection and realization of his/her right to labor. The overall objec-tive of the study is to analyse the relevance of the HR profession and study global trends in HR management in order to understand possible changes in this area. The methodology of the latter is based on the general scientific dialectical method. Historical, logical-legal, logical-semantic, systemic, sociological, and comparative legal scientific methods were also used.

One of the key factors of any production is labor resources. Labor resources, to a greater extent than other factors of production, determine the strategic success of an enterprise, are the basis for ensuring its competitiveness, and therefore must be in sufficient quantity, of appropriate quality, and effectively managed. At the same time, HR administration becomes important in the management of an en-terprise based on a comprehensive solution to personnel issues, the introduction of new and improvement of existing forms and methods of work with personnel of enterprises and organizations. And labor law regulates social relations arising in the field of labor; determines the grounds and procedure for the emergence, change, and termination of a person’s right to labor; serves as an effective guarantee for a person in the protection and realization of his/her right to labor. The overall objec-tive of the study is to analyse the relevance of the HR profession and study global trends in HR management in order to understand possible changes in this area. The methodology of the latter is based on the general scientific dialectical method. Historical, logical-legal, logical-semantic, systemic, sociological, and comparative legal scientific methods were also used.

Sustainable development based on the creation of clusters is an unconditional al-ternative to crisis phenomena, as a result of which there was a significant loss of economic potential and a decrease in the standard of living of the population. At the same time, issues regarding the formation of reliable accounting information on the factors of sustainable development are gaining special relevance. The pur-pose of the article is to develop proposals for the implementation of accounting in cluster entities to achieve the Sustainable Development Goals. It was determined that accounting in the cluster contributes to the formation of a high level of inter-action between participants to ensure the economic, social, and environmental components of sustainable development. It is argued in the work that SDG 8 “De-cent work and economic growth”, 9 “Industry, innovation, and infrastructure”, 11 “Sustainable development of cities and communities”, 12 “Responsible consump-tion and production” and 17 “Partnership for sustainable development” have a direct connection with accounting in cluster entities. It has been established that the implementation of the concept of sustainable development and the emergence of new information requests from interested parties require a more detailed disclo-sure of accounting data and the task of changing the format and supplementing the list of indicators in reporting. Because of this, information on different types of indicators (absolute and relative, quantitative and qualitative) should be summa-rized in the reporting of cluster structures.

The relevance of this study is conditioned by the need to revise the strategy of fi-nancial support for the development of the state, especially in the context of im-proving the tax system. The purpose of this study was to examine and analyse the problematic aspects of the tax system in Kazakhstan to identify promising ways to improve it, considering international practices, specifically those of Poland and Croatia. The methods of statistical analysis, analogy, and generalisation, as well as formal legal and formal logical approaches were used in the study. The study cov-ered the features of the evolution of the legal formation of the tax system in Ka-zakhstan, as well as the problems inherent in the current stage of its functioning. It was emphasised that the formation of the institutional structure of the tax system of the state is inextricably linked with the choice of tax policy guidelines and its subsequent implementation. It was argued that a well-organised and efficient tax system is characterised by its ability to adapt to variable environmental conditions and factors. Particular attention was directed towards the comparative legal anal-ysis of the tax system of Kazakhstan with other countries – Poland and Croatia. As a result, promising ways to improve the tax system of Kazakhstan were high-lighted. The study also analysed the existing opinions and concepts of scholars on the subject. The results of this study may be valuable for the development of ef-fective methodologies for the detection of offences in this area.

In order to analyze the nature of relationship among time series represented eco-nomic growth, international trade and energy efficiency of 38 European countries for the period from 1995 to 2022 we employed the ARDL model. We identified bidirectional long-term causal relationships between energy intensity and GDP growth rates, as well as between carbon dioxide emissions intensity, GDP per capi-ta and the proportion of exports in GDP. The analysis showed that over the long term, enhancing the energy intensity contributes to an increase in their rate of eco-nomic growth. However, in the short term, energy intensity have a negative impact on the GDP growth. Policymakers can use the paper's findings to design policies that balance benefits of reducing energy intensity with sustainable growth.

Wild insect pollinators belonging to the superfamily Apoidea are essential for the seed production of flowering plants worldwide. Nevertheless, their global populations have experienced significant declines, with serious negative implications for insect-pollinated plants. Nevertheless, there is limited knowledge available regard-ing this group of insects, especially in natural parks. Here we wanted to fill the gap by studying the prevalence of Apoidea species in Vesuvius National Park area. We have found a total of 176 species, representing a large part of biodiversity of Ital-ian wild bees.

The conservation status of the species collected and observed in the Vesuvius Na-tional Park (VNP) and included in the Red List of Italian butterflies has not been monitored for 17 years; therefore, there is currently no knowledge of how the bio-diversity and populations of Rhopalocera have changed over these years. A list of 72 species of Lepidoptera with diurnal behaviour is reported. Five species are men-tioned for the first time for the Park. Catocala puerpera (Giorna, 1791) is men-tioned in Campania for the first time. Of particular interest are the findings of: Eu-plagia quadripunctaria (Poda, 1761), this specie is included in European Com-munity Habitats Directive (92/43/EEC); Cacyreus marshalli Butler, 1898, alien specie of South Africa origin; Glaucopsyche iolas (Ochsenheimer, 1816), that is considered “almost threatened” following IUNC Red List.

This paper explores the potential of Extended Producer Responsibility (EPR) sys-tems to enhance sustainability in the European textile industry, which is both eco-nomically significant and environmentally impactful. EPR assigns lifecycle re-sponsibility to producers, encouraging sustainable design and waste management. The paper compares the centralized mono-consortium model, exemplified by Franceìs Refashion Consortium, with Italy’s emerging multi-consortium approach. While mono-consortiums offer centralized control, multi-consortiums promote competition and innovation. The success of EPR in driving circularity in the textile sector depends on context-specific policies that engage all stakeholders.

The relevance of the study of mineral exploration and evaluation costs is due to the growing need for sustainable and efficient methods of mineral extraction, as well as the strict regulatory requirements for reporting and financial transparency in natural resource extraction in the modern world. The purpose of this study is to optimize the accounting and reporting of mineral exploration and evaluation costs in the accounting and reporting of natural resource companies in order to improve their financial efficiency and transparency. The research investigates the costs of geological and engineering studies, reserve evaluations, and design work for pro-cess flow diagrams and infrastructure facilities. The findings highlight the im-portance of effective exploration in reducing risks and accurate reserve estimation in ensuring financial stability and long-term sustainability. A successful mineral exploration and evaluation project leads to asset creation and improved company performance in the context of long-term sustainability and growth. The practical significance of this study is to create a methodology and recommendations that will enable mining companies to optimize their financial processes, comply with regulatory requirements and improve sustainability and efficiency in the industry, thus contributing to better management of natural resources and reducing negative environmental impacts.

The text emphasizes that achieving climate neutrality and sustainability requires the simultaneous pursuit of green and digital transitions. These transformations are essential for economic and social systems but come with significant challenges and trade-offs. Acknowledging the interconnected nature of environmental, social, and economic sustainability is crucial to achieving these goals. Efforts toward sus-tainability and digitization must prioritize inclusivity and equality. Transforming businesses through digital and green initiatives is key to post-pandemic recovery, revitalizing production, and supporting the National Recovery and Resilience Plan (NRP), offering a unique opportunity for sustainable development. The “double transition” (green and digital) is seen as a cornerstone for post-pandemic recovery, influencing international competitiveness and economic growth. Amid the current global energy crisis and rising costs of raw materials and energy, companies must adapt to remain competitive. Technological investments and sustainable produc-tion are crucial for the future stability of the production system in Italy, Europe, and beyond. The integration of green and digital solutions is identified as essential for creating a competitive, fair, and sustainable future.

The purpose of the study is to develop a concept that allows integrating sustaina-ble development and digital transformation in small and medium-sized businesses using an evaluation algorithm for determining the potential and risks for the sub-ject. The study uses such approaches as the rating method, methods of economic and statistical analysis, forecasting based on retrospective data, system and struc-tural method, causal analysis, expert evaluation method, matrix of potential as-sessment, as well as analysis and synthesis. As a result of the conducted research, the need for the introduction of digital transformation in small and medium-sized businesses was proved. Analysis of the results of ratings on indicators of sustaina-ble development and digital transformation shows a fairly high position of the Re-public of Kazakhstan on a number of indicators, which shows the high potential of the country in the context of further implementation and development of the con-cepts under study. An important incentive for small and medium-sized businesses in the context of the integration of digital transformation and sustainable devel-opment is the expansion of long-term lending opportunities for such entities in the Republic of Kazakhstan. The concept of integration of sustainable development and digital transformation in small and medium-sized businesses was established using an algorithm for assessing the potential of such entities and risk factors. The results obtained can find practical application and be useful for the management of small and medium-sized businesses in the process of implementing digital trans-formation and aspects of sustainable development.

The article analyzes the practice of implementation of platform approach as a vector of development and one of the types of effective business model. The strengths and weaknesses of using digital platform solutions in the activities of companies are highlighted. Restrictive barriers to the successful implementation of platform solutions are outlined, characterized by: a certain discrepancy between hardware capabilities and software solutions; insufficient level of security of the existing information and communication infrastructure; the degree of receptivity of the company to the implementation and use of digital solutions depending on the life cycle of the organization. Thematic areas of the company’s activities are identified, the focus on which will improve the efficiency of digital technology im-plementation. By combining elements of the linguistic approach, based on identi-fying the number of repetitions of key thematic areas, and the matrix method, the study proposes a matrix of correlation of sustainable development goals by the-matic areas, which, by correlating each variable with the others in pairs by rows and columns, made it possible to clearly demonstrate the contextual relationships between the analyzed variables. It is concluded that the key thematic areas of im-plementation of the sustainable development goals identified by the linguistic method are correlated with the thematic sectors of digital platform solutions. A nomenclature of sustainability assessment indicators characterizing in quantitative and qualitative aspects the degree of compliance of the company’s activities with the implementation of sustainable development goals in the system of platform economy is proposed.