Generolo Jono Žemaičio Lietuvos karo akademija

This research aims to investigate the integrated reporting (IR)quality on European firms and whether there is an improvement on (IR)quality from 2016 to 2017. Using 63 firms in the period of 2016 and 2017, the content analysis method then applied to evaluate the quality of 126 integrated reports. This results then used to investigate whether there is an improvement of the integrated reporting quality from 2016 to 2017. The research findings show that the European firms, on average, published a moderate quality of integrated report. There is also improvement in integrated reporting quality from 2016 to 2017, but partially only, especially for readibility and clarity of document and content element area.

Currently, it has become generally accepted in the leading countries of the world to consider human capital as the basis of the state, society and the economy. In the modern post-industrial society of the leading states of the world, the life and creative potential, human abilities are the core of all socio-economic processes, this is especially relevant in the context of the globalization of the world economy and the free flow of any capital, including human capital, both inter- and in-country. Meanwhile, in Kazakhstan, human capital is perceived as something burdensome and unnecessary. In Kazakhstan society, it is still not customary to talk about the priority of the quality of human capital in the process of creating products. Separate studies of recent years unequivocally indicate that Kazakhstan as a whole and Kazakhstani enterprises in particular will soon face serious difficulties in the area of human resources. Managers of enterprises, both in the public and private sectors, relate to the creation of conditions for the development of the human capital of their employees as a waste of time and money. Such a position essentially reflects not only the low level of management culture, but also strategic mistakes in doing business in Kazakhstan. On this basis, for Kazakhstan, the trends in the development of human capital are of undoubted interest and have practical significance.

By introducing new international standards into management systems, most enterprises obtain recognition by the market participants relative to different aspects of their activity. At the same time, problems with the enterprise units management arise rather often. The primary intent of this research is identifying the technical approaches aimed at creating an integrated Quality Management System (QMS) for the food enterprise, which reflects the branch specificity and is based on international standards ISO 9000 and HACCP principles. The paper presents the possible benefits for the food industry originating by the introduction of an integrated QMS based on the analysis carried-out analysis on modern QMS trends. Additionally we present the generalized results of the researches conducted on the “Process model of Raimbek Agro Company”. Finally, a technique for the assessment of productivity and continuous improvement of QMS is developed. Originality/value: the developed technique for productivity assessment and continuous improvement of QMS allows to establish causal relationships between planned and reached results, thus highlighting the effects. The introduction of an Integrated Quality Management System (IQMS) will enable the enterprise to meet the present-day market requirements and to ensure the competitive goods production.