Бидний тухай
Багш ажилтан
Abstract: the research work was made with the aim of analyzing and identifying the structure of the mortgage loan, its average interest rate, terms, growth or decline and any demand or needs of mortgage loan for energy efficient apartments and its disbursement, opportunites to have such loan, any challenges. Within the scope of the research work, sustainable development goals, theory of the mortgage loans and current situation were deeply studied. Bank report and sustainable development reports were analyzed. The result of the research work was compared against the theory and the study of the current situation. Therefore, advantages of increasing the energy efficient mortgage loans were studied too.
This study investigated the factors influencing the career choices of high school students in Mongolia, focusing on the teaching profession. The factors were classified into intrinsic, extrinsic, and influence of others on the decision to pursue a teaching career. The study was conducted using a questionnaire. The findings indicated that students are deterred from pursuing a teaching career due to heavy workloads, inadequate pay, limited opportunities for career advancement, and unfavorable working conditions. Keywords: Teacher, teaching profession, factors affecting the teaching career
Эдийн засгийн өсөлт, даяаршил, технологи хөгжихийн хэрээр бизнесүүд өргөжин тэлж, энэ хэрээр байгалийн нөөц ашиглалт нэмэгдэж, байгаль орчинд үзүүлэх хүний хүчний нөлөөлөл үүнээс үүдэн нэмэгдэх тусам тогтвортой хөгжил, байгаль орчны асуудал дэлхийн улс орнуудын анхаарлыг ихээхэн татсаар байна. Үүнтэй уялдан тогтвортой хөгжил, байгаль орчин, нийгэм, засаглал (БОНЗ)-ын тайлагналын ач холбогдол өссөөр байна. Иймд бид Монголын Хөрөнгийн Бирж (МХБ)-д бүртгэлтэй хувьцаат компани (ХК)-ууд үйл ажиллагааныхаа эдийн засаг, байгаль орчин, нийгэмд үзүүлж болзошгүй нөлөөллийн талаар олон нийтэд тайлагнаж буй өнөөгийн байдлыг судаллаа. Судалгааны үр дүнгээс үзэхэд 2024 оны байдлаар МХБ-д бүртгэлтэй 171 ХК байгаагийн 7.0 хувь нь БОНЗ-ын стандарт тайлан гаргажээ. 1.2 хувь нь үйл ажиллагааны тайландаа БОНЗ-ын асуудлуудыг дурддаг бол 91.8 хувь нь тайлан гаргаж олон нийтэд мэдээлээгүй байна. Энэ нь Монгол улсад БОНЗ-ын тайлан гаргалт маш хангалтгүй түвшинд байгааг харуулж байна.
The advancement of artificial intelligence (AI) is ushering in a new era in auditing by enhancing decision-making, fraud detection, and risk assessment processes. This study presents a systematic literature review of 30 prominent academic works published between 2017 and 2024. Findings suggest that while AI can significantly improve audit efficiency and accuracy, several challenges remain—such as data security, professional ethics, human factors, and regulatory compliance. The study concludes that a collaborative model, where AI augments rather than replaces auditors, offers a more feasible and ethical approach to AI integration in auditing practices.
Introduction: Human capital disclosure (HCD) is essential for corporate transparency and sustainability, yet its adoption in emerging markets like Mongolia remains limited. This study examines HCD practices in 23 joint-stock companies listed on the Mongolian Stock Exchange (2017–2022), focusing on 20 indicators derived from international frameworks. Methods: Using qualitative and quantitative content analysis, the study evaluates 9 input and 11 output indicators. Each was scored on a binary scale, with results analyzed by sector and company size based on national classification standards. Results: The analysis revealed that while 59.4% of firms reported employee headcount and 51.2% included demographic data, fewer than 10% disclosed key financial information such as compensation (0.7%) and recruitment costs (8%). Output metrics were similarly sparse: workplace accidents were reported by 16.5% of firms, productivity by 10.2%, and absenteeism by none (0%). Large companies were generally more transparent than SMEs, and financial sector firms outperformed non-financial ones in input disclosures. Among the most transparent companies were Gobi JSC (65% input, 39% output) and APU JSC (52% input, 24% output). Discussion: The findings suggest that human capital disclosure practices in Mongolia are underdeveloped and inconsistent. The absence of standardized reporting requirements, limited awareness, and lack of regulatory incentives contribute to these shortcomings. Although larger firms and financial institutions showed relatively better performance, overall transparency remains low, especially for output and financial indicators. To improve HCD, Mongolian firms should adopt globally recognized standards such as GRI or SASB and receive capacity-building support. Policymakers are encouraged to mandate core human capital metrics and provide guidance for effective implementation.
This study explores the economic and environmental importance of developing energy-efficient detached housing in Mongolia, along with the current challenges in financing such green construction. Given that the building sector accounts for over 30% of global energy consumption and a significant portion of greenhouse gas emissions, transitioning to energy-efficient buildings is crucial for sustainable development. The paper highlights the benefits of energy-efficient homes, including reduced energy costs, improved living conditions, and lower emissions. Using panel data from Mongolian commercial banks (2017–2023), the study employs correlation and linear regression analyses to examine the influence of macroeconomic indicators—such as GDP, unemployment, poverty, and energy consumption—on residential mortgage lending. The results show a strong positive correlation between housing loans and variables like GDP and household energy use, while unemployment and poverty rates exhibit negative correlations. Regression analysis indicates that these factors explain 97.2% of the variance in housing loan issuance. The findings underscore the need for improved green financing mechanisms and policy frameworks in Mongolia to support energy-efficient housing expansion and align with the Sustainable Development Goals (SDGs).
Insurance activity is defined as the obligation of an insurer to compensate for losses or provide an agreed indemnity in the event of an insured incident, as stipulated by the Insurance Law of Mongolia. Recent amendments to this law and the Law on Public and Local Government Property Procurement in 2022 expanded insurers’ roles, allowing them to issue guarantees and sureties beyond contracting entities. The financial stability of insurance companies is a critical factor in ensuring their ability to meet financial obligations and maintain market confidence. In Mongolia, the insurance sector remains relatively small, necessitating a comprehensive evaluation of its financial health to support industry growth and stability.
Тогтвортой байдлын тайлагнал гэдэг нь дэлхийн хэмжээнд хүлээн зөвшөөрөгдсөн стандартуудын дагуу байгууллагынхаа үйл ажиллагааны эдийн засаг, байгаль орчин, нийгэмд үзүүлж болзошгүй нөлөөллийн талаар олон нийтэд мэдээлж байх байгууллагын хэвшүүлэх дадал юм. КОВИД-19 цар тахал байгаль орчин, нийгэм, засаглал (БОНЗ)-ын эрсдэлийн удирдлагын ач холбогдлыг улам нэмэгдүүлсэн бөгөөд БОНЗ-ын ил тод байдал, тайлагналын мэдээллийн эрэлт хэрэгцээ цаашид ч нэмэгдсээр байх болно. Байгаль орчин, нийгэм, засаглалын буюу тогтвортой байдлын тайлагналыг нэвтрүүлэх нь одоогийн бизнесийн практикийг сайжруулахад нэмэр болох төдийгүй тогтвортой хөгжлийн зорилгуудад хүрэхэд хувийн хэвшлийн үүрэг оролцоо, хувь нэмрийг нэмэгдүүлэхэд чухал ач холбогдолтой алхам юм. Тогтвортой байдлын тайланг сайжруулснаар компаниуд, зах зээлийн оролцогчдын үр ашгийг дээшлүүлэхээс гадна шинэ боломжуудын үүд хаалгыг нээж өгдөг. Иймд олон улсад хэрэгжүүлж буй БОНЗ болон тогтвортой байдлын тайлангийн стандарт, тогтолцоог Монгол Улсад нэвтрүүлж, өөрчлөлт хийх шаардлага тулгарч байгаа юм.
В рамках данного исследования были выбраны 5 компаний со самой высокой и самой низкой рентабельностью из 25, которые относящихся к 1-й категории Монгольской фондовой биржи, а также сравнивали результаты реальной стоимости с прогнозированием цен единицы акции с использованием методов расширенного экспоненциального уравнения и ARMA (Autoregressive moving-average model). На основе оценки прогнозируемой цены, которая оценивается образцами расширенного экспоненциального уравнения и ARMA, а также делали заключение по сравнению результатов оценок опционных договоров с результатами прогнозируемых цен. Результаты образцы расширенного экспоненцтального уравнения и ARMA поддерживает и подтверждают результатов прогнозируемых цен акции по методам реальной стоимости “Инвескор НФБ” АО, “Таван толгой” АО и “Монос” из пяти опрошенных компаний.
Людям, живущим в современном обществе, приходится осуществлять платежи каждый день. Помимо ежедневных денежных потоков и платежей, люди теперь получают и используют широкий спектр финансовых услуг, таких как торговля акциями, торговля криптовалютами, международные транзакции, кредиты, страхование и т. д. Финтех-компании появились, чтобы объединить технологические достижения с финансовыми услугами, чтобы сделать их быстрее, проще и доступнее.
Международные тенденции в финтехе. Исследование текущего состояния финтех-типов и финансовых учреждений, предоставляющих услуги в Монголии. Включает SWOT-анализ рынка финтеха и текущих проблем Монголии.
Abstract: After the new Manchuria state established in 1916 annexed China, Khalkh carried out a policy of conquering Mongolia from 1644 to 1691, conquering Upper Mongolia in 1691 and Western Mongolia in 1755. During the time when the Manchus kept the Mongols under their oppression from the XYII-early XX century, they collected more than 20 types of services and tributes from the Mongols, in addition to imposing the Nine White Service, they collected the necessary expenses for the Manchurian administration and temples, and sent Mongolian citizens to horse stations, expenses, and communication offices. The office was closed. During the period under Manchurian oppression, the economy and livelihood of the Mongols became unbearable, so they were able to gain independence in 1911 through a rebellion and struggle.
As a result of the prolonged struggle for national independence, the Mongolian people, who endured over two centuries of oppression under Manchurian rule, regained sovereignty in 1911 and established the Republic of Mongolia. During this period, significant economic, social, and political reforms were initiated, laying the groundwork for the national financial system. This article examines the social, political, and economic landscape during the Bogd Khanate of Mongolia. Research into the tax and financial policies implemented during this period was conducted using historical documents and sources. Within the framework of Mongolian governmental financial policies, five ministries were established, accompanied by the enactment and implementation of various regulations about finance, taxation, and customs. Efforts were made to enhance state revenue; however, the accumulation of debt owed to foreign moneylenders and merchants, coupled with the taxation burden on Mongolian citizens, including payments to domestic nobles and religious institutions, exacerbated poverty and economic hardship among the populace. In June 1915, the autonomy of Mongolia, as stipulated in the treaty between Russia, Mongolia, and China, was abolished in 1919, resulting in the reassertion of foreign control over Mongolian governance.
Effective information disclosure provides external benefits, including protecting stakeholders' interests, attracting investments, enhancing reputation, and increasing overall trust in the market for Joint Stock Companies (JSCs). Internally, it improves performance, ethical conduct, and overall management and leadership of the company through an accountability and control environment. The interest of shareholders and customer trust, as well as the implementation of laws and company accountability, are all expressed through information disclosure. Withholding or obscuring public information disclosure directly and negatively affects decision-making by stakeholders. Hence, this study aims to assess the state of information disclosure of JSCs using data provided by the Mongolian Stock Exchange (MSE) on the TOP-20 JSC companies operating in Mongolia.
Во всем мире финансирование, связанное с устойчивым развитием, быстро растет и оценивается в 322 миллиарда долларов США в 2021 году, из которых на «зеленые» кредиты приходится около 10%, тогда как в нашей стране оно составляет 305,8 миллиарда тугриков по состоянию на третий квартал 2022 года. Что является снижением по сравнению с 2020 годом. Зеленые кредиты используются коммерческими банками в 4 секторах и 3769 заемщиков, что составляет 1,4% от общего кредитного портфеля, считаются недостаточными показателями. Факторы, способствующие этой неадекватности «зеленых» финансов, изучаются с помощью качественных исследований, основанных на некоторых методологиях исследования.
В статье представлена краткая характеристика, выполнены анализ и оценка современного состояния инвестиции горнодобывающей сектора Монголии, выявлены проблемы и перспективы развития, коэффициент эффективности инвестиций в горнодобывающей отрасли
