FUNDING RESEARCH CERTIFICATION PROGRAMS IN THE SPHERE OF TOURISM

Tourism is a dynamically developing branch of the national economy of both developed and developing countries, which, accordingly, have the necessary potential of recreational resources. One of the effective methods of branding of the territory (region) is outsourcing of foreign services of certification, standardization and Metrology, including in the field of tourism. In this regard, the issues of financing of certification, standardization and Metrology processes in the field of tourism are particularly relevant. It is worth noting that in the situation of developing countries, where the national system of voluntary certification is not always trusted by foreign investors, the most relevant analysis of the best practices of developed countries and the outsourcing of relevant services from specialized transnational corporations. In this study, we analyzed the certification programs in the field of tourism and their financing models, as well as clarified the role of outsourcing of foreign certification services, standardization and Metrology in the field of branding of the territory and developed recommendations for optimizing financial flows. The results of the study will be useful to the General scientific community around the world.


Introduction
The tourism sector is defined as the planned travels of the tourists outside their own countries in order to receive quality and economic tourism services. Providing the services offered to tourists in tourism in line with internationally accepted standards is of great importance in terms of service quality.
One of the factors that increase the quality of service in tourism is the provision of tourist safety. The importance of service quality and tourist safety in tourism has been examined.
Even after the physical texture elements of tourism enterprises come to the establishment, the service concept, quality level, sensitivity of the enterprise in terms of cleanliness and hygiene are also evidence of the extent to which the payment can be received. Tourism businesses have to present such physical evidence from the beginning to the end of a trip. Obtaining a certificate should be an important strategy that tourism operators should evaluate by businesses that want to get a larger share from tourism.
As a result of certification, it will be beneficial for tourism enterprises to embody and display the history, culture, geography, climate, cuisine, folklore and similar values of the country in which they operate, in the tourism promotion activities they will develop, in the exhibitions and organizations they will participate in, in terms of providing an effective competitive advantage (Yildirgan & Zengin, 2014). Now in Russia national and regional agencies on development of a system of certification of qualifications are already created. For example, for the organization of assessment and certification of tourist services in the Russian Federation the public State Council works. Activity of a system of assessment and certification of services in the field of tourism and service will be directed to the solution of problems of providing the sector with professional staff and to improvement of quality of services.
Certification will allow to reveal the hidden problems of ensuring tourism and service by qualified personnel and to realize a number of the actions aimed at the development of a system of training in the sphere of tourism and service including the higher and secondary professional education, professional development and retraining of personnel. Financing of the above processes is also accompanied by problems of management and organization. In the researches conducted earlier by domestic and foreign authors models and algorithms of financing of programs of certification in the sphere of tourism and also some aspects of a role of programs of certification in economic development developed and developing countries are described. For specification ambiguous processes of certification and their financing, as the recommendation to the state institutions responsible for development of the sphere of tourism, the purpose of the real research was formulated.
Goods and services produced by businesses should be of a quality that satisfies customers.
Standards have been developed to ensure the said quality. In order to gain the trust of customers and to gain competitive advantage, businesses need to certify their compliance with standards. The main purpose of this study is to investigate the certification and financing methods of enterprises operating in the tourism sector.
The aim of our research is to indicate the role of outsourcing of foreign certification, standardization and metrology services in the field of branding of the region and to develop recommendations on the optimization of financial flows in certification financing in the field of tourism.
The subject of the research is the financing models of certification programs in the field of tourism. https://doi.org/10.15405/epsbs.2021.12.04.27 Corresponding Author: Nurkhodzha Akbulaev Selection and peer-review under responsibility of the Organizing Committee of the conference eISSN:  269 As a research question: What are the financing models of certificate programs?
Are the financing models sufficient?
What are the certificate programs in the field of tourism?

Review of Literature
As an information and theoretical base were used statistics in the field of tourism thematic sites on the Internet, as well as works on certification in the field of tourism, domestic authors (articles indexed databases RSCI and approved by the RF HAC) and foreign authors (articles from journals indexed in databases Scopus).
Modern aspects of certification of services in the sphere of tourism were considered in Ogneva (2013), Punkoet al. (2018), Vetitnev and Savelieva (2014) formulated recommendations in the field of assessment of certification's programs. Chaplaev (2017, 2018) confirmed a hypothesis of a role of outsourcing of services of certification as a factor of effective branding of the territory of the region. Larionova (2013) disclosed aspects of the organization of financial flows in the system of voluntary certification in tourism and service. Foreign researchers also conducted work on the considered subject. In particular Rome et al. (2006) confirmed efficiency of stable financing of certification of services in the field of tourism for the purpose of regional development. From Font's (2002) works we specified infrastructure aspects of financing of programs of certification in the sphere of tourism. Works Walas and Celuch (2014) allowed to understand better the process of financing of programs of certification from a position of the organization and management of these processes. Yumin Lew, Jeroen Singls, Gavin, Eddie Chi-Mang Hough, Carmen Eskansiano, Anthony Steyns in the works specify a role of the international programs of certification in processes of investment into the tourist industry.

Methodology
The study such General scientific research methods as methods of deduction and induction, comparative analysis, synthesis, the method of scientific review of the source base and the method of statistical observation are used. Secondary data were also used in this study based on literature research.

Programs of Certification in the Sphere of Tourism
The bodies for certification accredited in accordance with the established procedure and registered in Rosstandart, the main requirement to which is independence and competence (Panochkina, 2016), can carry out certification of tourist services. Subjects to certification in the sphere of tourism are: the enterprises rendering tourist and excursion services, performers of tourist and excursion services, processes of rendering tourist and excursion services, a quality management system of the organizations working in the sphere of tourism (Guliyeva, 2020). The main features of works on certification of tourist services follow from features of services (Statistics on Azerbaijan's foreign trade balance). It is possible to carry to them: impossibility of quantitative assessment; need application of expert and sociological estimates for studying of opinion of consumers on quality of service. According to GOST P 50646-2012 https://doi.org/10.15405/epsbs.2021.12.04.27 Corresponding Author: Nurkhodzha Akbulaev Selection andpeer-review under  Certification of services in the field of tourism is carried out according to 3 certification schemes (Table 1). Scheme 1 is used for tourism services, the quality of which is determined by the skill of a particular performer, for example, an excursion -guide, an instructor, a guide. Scheme 2 is used for services in the field of tourism, the quality and safety of which are due to the stability of the process of providing services, for example, for tourist services -services of tour operators, travel agents. At the same time, the tourist organization is issued a certificate confirming the provision of services for the formation, booking and sale of the tourist product (Sokhanvar, 2019). According to the scheme 3, the whole organization (enterprise) -executor of services is evaluated for compliance with the

Financial Models of Financing of Certification Programs
There is a certain standard universal model of financing of programs' certification which is most widely used by developed and developing countries (Gladun & Ivanova, 2017).
If to take as base the analysis of the mechanism of mutual actions of the participants of complete structure of assessment of quality in the field of professional education it is possible to allocate financial flows which appear in the course of cooperation of the appraisal centers and certification of quality of tourism, various expert methodical centers with federal and regional executive authorities, with consumers of tourist services and education (Gulyayeva, 2020). Certain sums of money which are listed in a non-cash form for performance of work, rendering services and in a size which provides interaction of various parts of a uniform independent system of quality assessment of professional education are called financial flows.
The study of this issue served as the basis for the thesis that as the basis of financial relations 1 ( Figure 1) between the expert and methodological centers and the CSC are the remuneration for services that are able to reimburse the costs of the entire system of activities of expert and methodological centers.
In turn, for the CSC, financial flows have the characteristic of output flows, due to the fact that they are the funds of the center, which are transferred for the services rendered. On the part of the expert and methodological center, financial flows have the characteristic of input flows, because they include cash.
Between the CSC and the expert and methodological center, financial flows cover: Financial interaction COSC and the expert and methodical centre take place according to the previously signed between them contracts (Babeshko & Orlova, 2018). There are two main schemes of 272 interaction between the CSC and expert and methodical centers in the field of tourism and service: − information-methodical and subscriber support of the CSC; − payment according to the points of onetime contracts for the provision of a certain type of service (Khoshnevis Yazdi & Khanalizadeh, 2017).
Further, the center of assessment and certification of qualifications shall pay for the full range of services rendered by the expert and methodological center after their official adoption in accordance with the act of acceptance of the work performed. The services agreed upon by the qualification assessment and certification Centre can be paid for after the conclusion of a certain the contract in full or using the transfer of advance payments.
In accordance with the legislation of the Russian Federation, payment for work performed and services rendered is made by Bank transfer. At the same time, the obligations of the center for assessment and certification of qualifications to the expert and methodical center for payments for work and services can be considered fulfilled from the time when these funds were received on the account of this expert and methodical center. As far as the calculation of the cost of services provided by the expert-methodical center is justified, the basic organization checks. To assess the reliability of reporting and accounting, an external audit carried out by a third-party and independent audit company is used (Dincer et al., 2015). such activity can answer the purpose of creation given the organization. Taxes on business activity for non-profit organizations taxes are estimated in the same order, as for the commercial organizations.

Analysis of the Effectiveness of Financing Certification Programs
For the analysis of efficiency of financing of certification programs we will use an indirect method of the analysis on a resultant indicator. As we know, a resultant indicator of efficiency of financing of certification programs is the volume of investment into the industry. Thus, using a method of comparative observation of indicators of capital investments over the developing and developed countries, it is possible to achieve a main objective of a research.
The largest investments in the tourism industry are the USA and China. Their total share of the indicator in the world (the sum of the first twenty countries in the ranking) is 41%. As it is already known, more investments come to the sphere of economy, where the quality of products is not in doubt.
From the review of scientific articles by Dredge and Jamal (2011), this is due to the trust in the results of certification by the international community.
However, the question arises as India, a developing country, with an investment rate of $ 41. It is necessary to add that the main offices of the multinational companies "Esdzhies Group", GmbH,"Intertek Group" rendering services in the field of the international certification of the sphere of tourism are located in the cities of such developed countries as, the USA (the leader of the rating of investments in branch of tourism), China (the second place in rating), France (the fourth place in rating), Japan (the fifth place in rating), etc.

Discussion
The efficiency of financing of the sphere of tourism, in many respects depends on prestige and recognition of the subject who is carrying out certification of products. The study contains theoretical and practical results that can be recommended to public authorities responsible for the development of tourism in developing countries.
On the example of developed countries, such as the USA, China, France, Japan, we confirmed that the activity of transnational companies in the field of certification of tourist services affects the interest of investors and, accordingly, the dynamic development of tourism.
Dynamics of the indicator of the growth's rate of investment in the tourism industry of the most developing countries indicates the influence of service outsourcing certification of multinational companies.
Thus, it is possible to recommend beginning to the public authorities responsible for development of tourism in developing countries a campaign for outsourcing of foreign services of certification. Here it is possible to face the counterargument connected with economic security of national economies.
However our offer concerns only the sphere of voluntary certification which is attractive to investors.
Also our recommendations are specified by need of outsourcing of the corresponding services in the course of formation of a national system of certification.
The study of the universal model of financing certification services in the field of tourism has led us to believe that the functions of the basic organization for the control of tourist services are extremely wide. Such a structure in the future will be a factor of increasing bureaucracy and financial losses, which will affect the financial costs and efficiency of the entire financing algorithm. Thus, for an objective assessment of the reliability of accounting activities to use the services of independent consulting companies.

Conclusions
Based on the results of the study, we can come to the following: 1) Outsourcing of foreign certification services is one of the factors of successful branding of the region.
2) Developing countries do not always have a national certification scheme in place that meets the requirements of foreign investors.
3) With regard to paragraph 2, developing countries are encouraged to use the practice of outsourcing foreign certification services to enhance competition in the domestic market for relevant services. 4) In order to objectively assess the reliability of accounting and reporting, it is advisable to use an external audit of the processes of financing certification programs in the field of tourism, which will be carried out by an independent audit company.
The above conclusions give us the opportunity to formulate the following recommendations to government agencies responsible for the development of tourism in developing countries: 1) To include in strategic programs of development of the sphere of tourism of an action for establishing contacts with the transnational organizations rendering services in certification of tourist services. 276 2) In order to avoid threats concerning economic security of the country to use outsourcing of foreign services of certification in the field of tourism only in the sphere of voluntary certification.
3) For the reason set out in paragraph 2, the mandatory certification should remain the prerogative of the state.

4)
In the control of financial flows arising in the process of financing certification services in the field of tourism, use outsourcing of consulting firms.
As a result of the research, in response to the questions determined in the research: What are the financing models of certificate programs? It is seen that the financial support for certificate programs in the tourism sector is mostly provided by the state at the first stage. However, it is seen that it is in the form of investments in the tourism sector, not as direct financing to certification programs.
Are the financing models sufficient? In developed countries, large tourism enterprises can finance themselves. However, it is thought that it would be more appropriate to provide financial support by foreign tourism enterprises in developing countries. In other words, companies in developed countries provide both financial and information support to businesses in developing countries.