RISULTATI RICERCA

The main aim of the article was to determine the key ways in which the United States of America conducts its foreign policy in the post-Soviet countries. The methods of observation, comparative analysis, and the principle of chronological sequence were used to study the U.S. foreign policy and its implementation. The article was based on empirical research methods, studying facts and analysing causes and consequences of the countries policy. Firstly, the authors highlight the ways of economic cooperation, exactly, the activities of transnational corpora-tions in the former socialist republics. In addition, the authors characterized the influence of transnational corporations. Secondly, it was pointed out that the U.S. actively implemented such method as support "colour revolutions" in the process of pursuit of their political interests in the post-Soviet territory. Thirdly, the United States seeks to establish ties with the countries of the former Soviet Union, primari-ly Central Asia, to ensure security in the region and in Afghanistan. The C5+1 initi-ative, Northern Distribution Network, were developed for greater involvement in security issues. Fourthly, following the principles of "soft power", American politi-cians actively use the tools of public diplomacy, communication, support of civil society.

The progress of market relations without fail requires a theoretical understanding of the various legal forms of doing business, where special attention is given to business partnerships. In world practice, such enterprises are successfully used for small and medium-sized businesses. At the present stage, this legal form is used to create short-term joint ventures, especially for the implementation of short-term investment projects. The issues of the legal status of business partnerships as a factor of sustainable development are traditionally widely covered in civil law, at the same time, the legal status of business partnerships of the Republic of Kazakh-stan and the Russian Federation should be given more attention in the context of the realities of today's innovative processes and reforming national legislation. The research using approbation of a set of scientific methods made it possible to reveal legal approaches to the study of business partnerships, to analyse the relevant cur-rent legislative framework, to assess its effectiveness and compliance with the re-quirements of updated business processes. The article substantiates that business partnerships are the most accessible legal form of doing business in many coun-tries, while also remaining the prevailing form in the territory of the Republic of Kazakhstan and the Russian Federation. In turn, it was stated that the legislation of the Russian Federation is only on the way of its comprehensive reform in the field of legal regulation of the position of business partnerships (general and lim-ited partnerships), which requires a balanced development and adoption of a sin-gle federal normative legal act.

The World Trade Organisation (WTO) is the main interstate controller of international trade, in which a special place is given to the regulation of government procurement. The relevance of the article is due to the necessity to study the further development of the government procurement system and improve the efficiency of the use of public funds in order to provide society with quality goods and services. In accordance with the requirements of the world economy in order to implement of the quality mechanism of rationalization of government procurement WTO member states use the rules of sustainable development. In this regard, this article is aimed at conducting a comprehensive analysis of the theoretical and practical foundations to identify the features in the international legal regulation of sustainability of government procurement within the WTO, to establish the need to reform this industry. In the study of this problem, the methods of generalisation, analysis, synthesis and modelling were used, which make it possible to form the concepts of the development of government procurement and generalized provisions of the directions of reforming international legal regulation in the studied area. The study made it possible to comprehensively analyse the international legal regulation of the foundations of relations arising in the field of government procurement, develop a conceptual framework for the systemic improvement of regulatory legal acts in this area. It has been substantiated that today there is an urgent need for such a reform, the creation of an appropriate legislative framework for this purpose and the wide involvement of international specialists in this activity.

The global political situation is evolving and changing, especially in conditions when the countries of Central Asia become attractive to foreign transnational cor-porations (TNCs). But there is a question regarding the necessity of attracting for-eign TNCs and endangering other countries, if there is an opportunity to develop national corporations, which in turn can enter the markets of other countries and influence such geopolitical processes in the world as economic restructuring, pace of development, transformation of the world economic hierarchy, and extension of integration processes. It is necessary to analyse these tendencies and form an appropriate domestic policy guided by the principles of sustainable development. In the context of globalisation, transnationalisation is determined by the activities of TNCs. The authors analysed the role and place of TNCs in the processes of globalisation, the formation of national interests and security of the country evi-dence from the Republic of Kazakhstan and the Central Asian Region (CAR). The main purpose of the study is to identify the challenges and threats posed by trans-national corporations on the development of the country’s economy, to identify specific areas and spheres of influence of these forces on the foreign and domestic policies of sovereign states, primarily on the violation of national interests and sovereignty of the Republic of Kazakhstan and the CAR countries. Therefore, for Kazakhstan and the CAR countries, it is very important not only to determine the maximum possibilities for maintaining national sovereignty, but also to develop measures to prevent the weakening of the country’s security from transnational corporations.

Optimal and lower prime cost with maintaining quality is one of the important competitive advantages of the enterprise. With this in mind, it is necessary to manage logistical costs, using accounting as one of the tools for planning, analysis, and optimisation of these costs. The purpose of the paper is to study the directions for organising the accounting and to analyse the logistical costs in the framework of sustainable development in terms of transport and warehouse logistics for Ka-zakhstani enterprises. A review of the methodology for accounting for logistical costs, options for such accounting was carried out, 10 enterprises operating in the field of Internet trading in Kazakhstan were studied, their approaches to organising various types of logistical costs were investigated, problems were identified and directions for improvement related to the detailing of accounting purchase of goods), warehouse costs, as well as the use of a planning and analysis system for logistical costs, including financial and opportunity costs associated with the amount of balances and goods turnover in the warehouse. According to the results of the study, it was proposed to use different subsidiary accounts to account for goods at the purchase value billed by the supplier and the costs of delivery to the company's warehouse in order to highlight the logistical costs. Also detailing of ac-counting for warehouse logistical costs is proposed (allocation of sub-accounts for accounting for fixed and variable costs of the warehouse).

This paper discusses the legal aspects of the activities of transnational corpora-tions. The relevance of the subject matter is determined by the significant impact exerted by transnational corporations on the world economy in general and on the economic situation of the country in which such corporations are registered as a subject of legal form of ownership in particular. Quality functioning of transna-tional corporations is an effective factor for the formation of sustainable devel-opment. This study reveals and determines the relationship between the scale of activity of transnational corporations and their legal status within the framework of both single countries and entire economic communities, the individual subjects of law of which are transnational corporations. The practical significance of this study lies in the possibility of identifying and stating key aspects that play a signif-icant role in assessing the practical activities of transnational corporations in the context of existing legal law with the ability to use the identified patterns in specific legal practice. The results of this study can be of significant practical importance for employees in the field of legal support for the activities of transnational-scale corporations, who are faced with the need to deeply analyse the legal aspects of the activities of these organisations and provide management of such structures with timely, high-quality legal recommendations regarding the correction of the activities of these organisations in the context of the existing legal field.

The striving of the Republic of Kazakhstan for international integration and entry into influential international structures is impossible without the introduction of advanced experience in the field of labour law. Therewith, the labour law of each country is a unique and very broad branch of law; therefore, for the purposes of this study, such parameters as wages, provisions on weekends and holidays, as well as the issue of concluding and terminating an employment contract as the most fundamental labour law issues. To achieve the objectives of the study, the comparative method is used as the main one, both in horizontal and vertical as-pects. At the same time, the classical inductive method is used to formulate many provisions as an addition. For comparison, the authors of the study take the expe-rience of the United States, Russia, and China as the main trading partners of Ka-zakhstan, relations with which are of decisive importance for the country. From the stated provisions, it was concluded that the labour law of the Republic of Ka-zakhstan is quite progressive, although they need to be adjusted. Among the ana-lysed provisions, first of all, it is necessary to correct the size of the minimum wage, as the most important economic and legal indicator, and also to consider the pos-sibility of extending the minimum paid leave from 24 to 28 days. Therewith, the provisions on a written employment contract and the protection of employees from unjustified dismissal are quite progressive.