The article examines the key aspects of the budget policy of the Republic of Kazakhstan at the present stage, with an emphasis on identifying imbalances between the economic and social components of public policy. The author analyzes the economic stability of the country, the structure of revenues and expenditures of the republican budget, as well as the dependence of the Kazakh economy on oil and gas revenues and transfers from the National Fund. The paper compares budget indicators, budget deficits by regions and cities, the level of debt burden, the volume of external borrowing, as well as the mechanism for placing government securities on the domestic market. Special attention is paid to the problems of outstripping the growth of social obligations in conditions of instability of the national economy and slowing economic growth. It is emphasized that the growth of transfers from the national budget to the regions and the servicing of domestic debt are becoming the dominant areas of budget spending. The author also evaluates the effectiveness of the current model of inter-budgetary relations, pointing to the weak revenue base of most regions and their increased dependence on government funding. The article also analyzed various models of inter-budgetary relations between the CIS countries and a number of other countries. Possible options for restructuring public debt, diversifying budget revenue sources, improving spending efficiency, and stimulating economic growth through non-resource sectors were proposed. The article also touches upon the institutional and structural aspects of fiscal policy, the disparity between economic and social policies, and the strengthening of control over the use of budgetary funds. The results of the study are of interest to the scientific community, government agencies, analysts and experts.

Government spending on education is an essential component of social investments, influencing the future development of a country. Funding education contributes to the formation of high-quality human capital by fostering civic consciousness, critical thinking, and key professional skills, which in turn promotes economic development and strengthens social stability. Educated and skilled human capital drives productivity, innovation, and adaptation to economic changes, thereby impacting economic growth. At the same time, insufficient government spending on education significantly hinders the development of human capital necessary for economic growth. The objective of this study is to evaluate the impact of government spending on education on the economic growth of Kazakhstan from 2008 to 2023. The study also includes foreign direct investment and the overall unemployment rate as control variables. The results of the correlation analysis indicate a positive relationship between gross domestic product (GDP) and education spending, demonstrating that increased government spending on education fosters GDP growth through the development of human capital. The findings of the study confirm that government spending on education represents a strategic investment with a significant impact on economic growth through the development of human capital and the creation of an innovative and competitive economy. Sustainable investment in education for long-term economic development and global competitiveness should be a priority within public administration.

This article provides a comprehensive analysis of the specifics of accounting organization in the construction industry of Kazakhstan. Construction activities are characterized by their high production and financial complexity, long-term projects, complex contractual arrangements, and interactions between general contractors and subcontractors. The main objective of the study is to examine the accounting policies of construction enterprises in terms of compliance with International Financial Reporting Standards (in particular, IFRS 15), and to identify the specific features of income and expense recognition in the construction sector. The research employs methods of theoretical analysis, comparative approach, regulatory document review, and case analysis. The authors analyze applicable accounting methods, cost calculation mechanisms, procedures for recognizing future period expenses, and approaches to determining the cost of construction projects. A comparative analysis of accounting practices in construction and manufacturing enterprises is also presented. The scientific novelty of the study lies in the evaluation of compliance between construction accounting policies and IFRS requirements, as well as in the development of practical recommendations for their improvement. The findings provide a practical basis for optimizing accounting systems and enhancing the transparency of financial reporting in construction companies.

This article provides a comprehensive examination of the features of applying reflexive methods in accounting within the context of industrial environments. The modern industrial sector is experiencing rapid development, technological innovation, and complex economic transformations, which require increased accuracy, transparency, and analytical depth in financial reporting. Reflexive methods in accounting are not limited to recording business transactions; they also serve as an essential analytical tool for understanding the financial health of an enterprise by examining the underlying causes, consequences, and interrelations of economic events.The article pays special attention to the basic principles of reflexion, its role in the interpretation of accounting data, and practical aspects of its application in real production conditions. It is revealed that the introduction of digital technologies, automated accounting systems and analytical platforms enhances the potential of reflexive approaches. Such methods can improve the quality of financial reporting, internal control and risk management. The importance of professional development of accountants, enhancing their analytical and critical competences, and strengthening internal corporate communication is also emphasised. As a result, the use of reflexive methods is seen as a key factor in improving the financial stability of enterprises, making informed management decisions and forming a strategic advantage in the conditions of market competition.

The purpose of the article is to study the interdependence of factors and analyze their priority by identifying several factors in the lending activities of second-tier banks of the RK. To achieve this goal, the following tasks were set: familiarization with the scientific works of domestic, near, distant foreign scientists, selection of 12 (X) different factor indicators influencing the main (Y) factor, determination of the density of connections between the selected factors and construction of a correlation-regression matrix. The study of correlation and regression analysis of the lending activities of commercial banks is of increasing interest to world scientists. In the Message for 2023 and 2024 to the people of the Republic of Kazakhstan, President of the Republic of Kazakhstan K. Tokayev mentioned ways to eliminate the imbalance between monetary and fiscal policies, finance medium and small businesses, as well as increase the influence of banks on economic growth. In correlation and regression analysis using the three-factor model obtained from the study, the determination of the density of factors affecting the credit market at different levels reveals the relevance of the article because as the selection of the main indicators obtained from the correlation and regression equation allows for proper decision making in the activities of second tier banks. In order to achieve the results of building a dynamic model in the course of the research article selected statistical data RK 2001-2024, in the correlation analysis were analysed 12 factors of influence t-statistical computer program and correlation matrix, created a correlation matrix in order to analyse the close relationship between the given indicators. Summarising the research work, it is possible to note the simultaneous close relationship between the characteristics of the result and factor characteristics according to the analysis, on the basis of the obtained regression equation determined statistical significance and reliability in general and regression coefficients at the appropriate levels of significance.

The article examines the specifics of the application of foreign experience in the management of state grants for the support of small and medium-sized businesses in Kazakhstan. The comparative study of foreign experience in the management of state grants for the support of small and medium-sized businesses made it possible to establish causal relationships, and the results of the analysis, comparing them with the situation in our country, allowed to identify systemic problems. To achieve these objectives, data from various sources were used, as well as the results of the analysis of existing programs and measures of state support for SMEs. The practical significance of the work is that the authors draw attention to the grant assistance provided by foreign countries to business entities in order to achieve maximum results in providing state grants for the support of small and medium-sized businesses. In addition, during the study, the results of the information published on the official website of the "Damu" Entrepreneurship Development Fund" JSC on state support of entrepreneurship in Kazakhstan, as well as information on small and medium-sized business support programs, were evaluated. This scientific article has an impact on the academic sphere and makes a unique contribution for small and medium-sized businesses in our country. This helps the academic community, researchers and students to gain a comprehensive understanding of the major issues and aspects of entrepreneurship support in the country. The practical significance of the results of the work. Improving the effectiveness of business grants: recommendations and conclusions on the issues considered in the article will help entrepreneurs in Kazakhstan to solve obstacles in their business and more effectively use available resources. The study considers the peculiarities of using foreign experience of improving grants in the system of state support for small and medium-sized enterprises, gives valuable recommendations for public policy in the field of business support.

The application of international sanctions is one of the most difficult and important issues of modern international relations. There is widespread recognition of the need to improve the planning, application and implementation of international sanctions imposed by the Security Council. Among the most important are the material damage caused by the sanctions regime to third States as a result of collateral damage to civilians of the country who are not officially declared the object of sanctions (the "humanitarian aspect"), and the severance of economic ties with the State targeted by the sanctions. The importance of these issues is reflected in their intention "to minimize the negative effects of sanctions imposed by the United Nations on innocent groups, to ensure the continuous review of such sanctions regimes and to avoid adverse consequences for third countries" in the United Nations Millennium Declaration.The relevance of the study is also determined by the continuing trend of a constant expansion of the list of reasons for the application of sanctions by individual States and international organizations over the past decade. The possibility of further sanctions confrontation between the West and the Russian Federation remains. In addition, no state can consider itself immune from the impact of this process. The Republic of Kazakhstan, which has close political, trade and economic ties with the Russian Federation, has keenly felt the impact of the sanctions confrontation between the European Union and the United States of America, on the one hand, and the Russian Federation, on the other. In our opinion, the issues of the impact of sanctions on the economies of countries that traditionally have close ties with the Russian Federation are important. In the opinion of most foreign policy experts, sanctions against Russia have a negative impact on the economy of all countries of the Commonwealth of Independent States, including the Republic of Kazakhstan.

Environmental problems and climate change have affected agriculture, as in many areas around the world, and have brought the issue of food security to the agenda. Hunger arising from climate change and drought exacerbates the problem of hunger. Some crops (rice, wheat, etc.) cause economic instability by reducing production and increasing the price of these products. The decrease in water resources with global warming has caused the problem of irrigation of agricultural areas. The problem created by climate change, which is the subject of this study, is the priority issue of today for countries. Food systems cover the existence of food, access to food (purchase, allocation and preference) and the use of food, which includes production, distribution and exchange. Climate change can change food system in markets, food prices and supply chain infrastructure. In the article general situation of agriculture and animal husbandry in Kazakhstan is explained, the problems of these sectors will be explained. The article reveals low market mobility due to the seasonality of the production cycle, as well as the dependence of final results on natural and climatic conditions, which are changing significantly in the context of global climate change. Recommendations for state support of the country's agricultural sector are concretised, and the increasing role of production infrastructure of Kazakhstan's agriculture under global climate change is shown.

Life expectancy is an important indicator of public health and quality of life, and GDP per capita reflects the economic development of the country. In world practice, there is a positive relationship between these indicators, but the impact of GDP on life expectancy varies depending on economic, social and environmental factors. The purpose of this study is to analyze the relationship between GDP per capita and life expectancy in Kazakhstan for the period 2014-2024. The paper contains a correlation and regression analysis that allows us to quantitatively assess the strength of the relationship between these indicators. The dynamics of GDP and life expectancy in Kazakhstan are considered, compared with global and regional trends, and key factors influencing life expectancy are identified. The theoretical significance of the study lies in studying the relationship between economic and demographic factors in Kazakhstan, which allows us to deepen theoretical understanding of the relationship between macroeconomic conditions and social processes. The practical significance of the work lies in developing recommendations for improving socio-economic policies aimed at increasing life expectancy. As a result, it is shown that the impact of GDP on life expectancy is positive, but this relationship is not the only one. To achieve sustainable growth in life expectancy, an integrated approach is needed through the development of healthcare, social infrastructure, improvement of the environmental situation and other factors.

The article focuses on studying the theoretical and practical aspects of business process management in the fast-moving consumer goods (FMCG) industry, emphasizing the analysis of global trends, regional specifics, and effective approaches to enhancing the competitiveness of companies. The research employs methods such as systematic literature review, comparative and critical analysis, statistical data analysis, synthesis and systematization of information, as well as case analysis to evaluate models and concepts of FMCG company operations in global and regional contexts. The value of the research: the presented analysis is original in terms of practical insights and provides knowledge about the competitive advantage of multinational corporations in the production and sale of fastmoving consumer goods. Considering the limited accessibility and confidentiality of information about the FMCG market, the volatility of this market, the high demand for innovations, and existing challenges in the adaptability of management strategies, this article is significant for students, graduate students, and the broader academic community studying the FMCG market. It contributes to management theory by addressing these challenges. Research findings: the study identifies key factors that contribute to the sustainable success of companies in the consumer goods industry, including effective operational models, strategic flexibility, and supply chain planning. The authors describe the market structure, product promotion methods, challenges and requirements faced by companies in this industry, management strategies, and the specifics of distribution channels.

The expansion of production of dairy processing enterprises and construction of dairy farms is an important task in the market of milk and dairy products of the Republic of Kazakhstan. Not only ready-made dairy products are imported into the country, but also raw milk, since their personal subsidiary farms cannot meet the needs for milk volumes, and therefore it is important to invest in milk production and processing. The purpose of the study, the main directions and ideas of scientific research are to identify problems in the dairy industry based on current research on the milk and dairy products market in the Republic of Kazakhstan and to identify areas for improving the production base of dairy products. The scientific significance of the research is to improve the production base of milk and dairy products, to better understand the problems in the dairy industry based on the effective development and increase the competitiveness of domestic dairy products. The scientific significance of the research is to improve the production base of milk and dairy products, to better understand the problems in the dairy industry based on the effective development and increase the competitiveness of domestic dairy products. The practical significance lies in the fact that the main provisions of the article can be used to solve problems of increasing the efficiency of milk production by government agencies and the development of development strategies by economic entities producing dairy products.

The scientific literature often refers to gaps in digital marketing skills in industries, but the gaps are not clearly defined. The purpose of this study is to identify gaps in digital marketing skills in the agricultural industry. In-depth interviews were conducted with 16 agricultural industry experts. After that, a focus group was held, which verified the reliability of the data obtained. It was found that there are gaps in digital marketing skills in the agricultural industry, such as: limited knowledge and experience in using digital tools and platforms, insufficient understanding of the principles of SEO and content optimization, inability to effectively use analytical tools to evaluate the results of marketing campaigns, limited understanding of the characteristics of the agricultural industry. Based on the results obtained, a digital marketer model was developed, which described the key skills and competencies necessary for successful work in the field of digital marketing in the agricultural industry. As a result of the study, it is concluded that the research findings emphasise the need for further training and development of digital marketing skills in the agricultural industry. The development of educational programs and training aimed at filling the identified gaps can significantly improve the effectiveness of marketing strategies in this sector and contribute to the development of the industry as a whole.

The article presents new directions and approaches of e-commerce for improving and evaluating the effectiveness of modern Internet marketing campaigns in Kazakhstan. Today, the role of the Internet is very high, as well as the use of Internet marketing technologies in the activities of modern companies, which are mainly focused on the use of information technology and the identification of related problems. The Internet is a tool for creating not only financial, information, and consulting services, but also innovative types of business, such as e-commerce. These components of marketing activities have been described when using Internet technologies for the development of modern technologies, and these, in turn, are business structures focused on digital marketing. Today, it is becoming a popular method of attracting consumers, conducting research, as well as an effective way to bring a company to market. This area is becoming more and more popular and is being actively implemented every year, which can be explained by the significant advantages and a wide range of tools used. Therefore, the article is aimed at evaluating the effectiveness of modern Internet marketing campaigns in Kazakhstan as a whole. We assess how much the effectiveness of Internet marketing campaigns has positively or negatively affected Kazakhstan in accordance with the changes. Modern information technologies, including Internet marketing, are an indispensable tool in building relationships between market participants and an effective tool used in business operations. Therefore, the article examines the advantages, advantages and disadvantages of modern Internet marketing campaigns, how well they are developed in Kazakhstan and how often they are used in Kazakhstani enterprises. The criteria for evaluating the effectiveness of modern marketing campaigns are evaluated, including indicators of ROI, CPM, CPC, and the growth rate of Internet marketing in Kazakhstan.

This article provides a detailed examination of the impact of telecommunication technology development on economic productivity and innovation activity in the Republic of Kazakhstan. In the context of the rapid development of digital technologies and globalization, telecommunication networks and services play a crucial role in modernizing the country’s economy, improving the efficiency of production processes, and stimulating innovation activity across various sectors. Telecommunications have become an integral part of the infrastructure necessary for sustainable growth and development, with their influence being felt across all sectors, from manufacturing and trade to education and healthcare. The paper presents extensive statistical data on the dynamics and characteristics of telecommunication sector development in Kazakhstan in recent years, providing a clear demonstration of the changes taking place in this field. It also includes a thorough analysis of the impact of digital technologies on key sectors of the economy, such as industry, agriculture, energy, and services, as well as an assessment of their influence on innovation activity. To obtain a more accurate evaluation of the impact, a number of econometric models were used, which allowed for identifying patterns and relationships between the development of telecommunication technologies and the growth of economic productivity in various sectors of Kazakhstan’s economy.

This study aims to provide an in-depth analysis of the impact of expert systems integrated into corporate information systems on the economic stability of enterprises. In the modern business environment, the role of expert systems is significantly increasing, as they serve as valuable tools for strategic decision-making, risk management, and improving operational efficiency. This article explores the use of modern methods such as artificial neural networks, fuzzy logic, swarm intelligence, and Bayesian networks, with each method’s effectiveness and limitations evaluated through comparative analysis. The research employed machine learning tools developed in modern programming languages like Python and R, with libraries such as scikit-learn and TensorFlow showing notable results. In addition, the efficiency of the systems was assessed using specific metrics based on expert opinions and real enterprise data. The authors emphasize that the implementation of expert systems is accessible not only to large enterprises but also to small and medium-sized businesses. This study can be seen as a contribution to regional and international scientific work exploring the synergy between CIS and ES. The findings show that expert systems have a significantly positive impact on companies' financial indicators, including a 20% increase in current liquidity, a 23% rise in net profit, a 12% reduction in expenses, and a 25% decrease in debt load. Furthermore, the article discusses the specific features and opportunities of implementing expert systems in the context of Kazakhstan, offering practical recommendations for accelerating the digital transformation process. The study also highlights the importance of building a data-driven management culture within the digital ecosystem.

The integration of modern digital technologies into logistics processes is one of the key areas for increasing the competitiveness of companies in the global market. Logistics service providers (PL providers) are actively implementing artificial intelligence technologies, which are used to optimize transport routes, manage logistics operations, improve security and increase the overall efficiency of the transport system. The use of artificial intelligence opens up broad prospects for logistics, allowing significant results to be achieved in the field of resource management and cost optimization. Modern fifth-level logistics operators (5PL) are successfully mastering AI-based technologies, which allows them to ensure sustainable revenue growth. Today, conditions are being formed for the emergence of sixth-level providers (6PL), a distinctive feature of which is the desire for complete automation of logistics processes and minimal participation of human labor. The purpose of this study is to analyze the impact of artificial intelligence on the development of the logistics industry and study the opportunities it provides for the further transformation of logistics companies in the context of digitalization. As part of the study, a questionnaire was developed, with the help of which a comprehensive analysis of the impact of AI technologies on various areas of logistics companies was carried out. The study pays special attention to comparing the capabilities of artificial intelligence with human resources not only in terms of professional expertise and analytical flexibility, but also taking into account such qualities as creative thinking, moral and ethical guidelines and the ability to make non-standard decisions. In addition, the study includes an analysis of the attitude of specialists to potential risks associated with the introduction of AI in the business processes of transport and logistics enterprises, which is an important aspect when assessing the consequences of digital transformation. The results of the study make a significant contribution to the development of scientific knowledge in the field of logistics, contributing to a deeper understanding of the prospects for using AI technologies in logistics chain management. The data obtained can serve as a basis for further scientific research, as well as for the development of new logistics models that meet the requirements of the modern digital economy. The practical significance of the study lies in the possibility of its application for risk analysis and assessment of the consequences of the introduction of artificial intelligence, which is especially important for companies seeking to increase the level of automation of logistics processes and reduce the share of human participation in management.

Currently, international railway corridors are becoming important channels for transporting cargo between different countries. The Eurasian transport hub consists of several international highways crossing the territory of the Republic of Kazakhstan, the highways together with the railway network form a transport and logistics system of terminal traffic. The international highways ‘Khorgos-Almaty’ is the starting point of connection with the motorway network ‘Western China-Western Europe’, which promotes mutual cooperation between the countries. Altynkol station is one of the main links of the international transport corridor ‘New Silk Road’. In this regard, the study of existing problems and prospects of the station becomes especially relevant in the framework of the ‘One Belt One Road’ strategy promoted by the People’s Republic of China. The purpose of the article is to study the existing problems of logistics freight movement in the international railway corridor China-Kazakhstan through the station Altynkol, as well as the search for ways to improve the efficiency of freight traffic. The originality of the study lies in a comprehensive approach to analysing the current state of Altynkol station’s operations on the basis of sample data, which allowed to identify problems and barriers to the development of border crossing and digital technologies.

In the presented scientific article the authors defined inclusive employment, showed the experience of foreign countries, using Sweden as an example. The statistical data on the number of working persons with disabilities in the Republic of Kazakhstan, including in the public service and financial organisations of the country was collected. Statistical data are given in the context of gender, age, disability group. A review of literature on the problem of employment of persons with disabilities was conducted. The authors of the publication analyzed the implementation of employment programs in the labor market of the Republic of Kazakhstan, including such programs as ‘Public Works’, ‘Silver Age’, ‘Social Jobs’, ‘Youth Practice’, and provided statistics on the number of persons with disabilities employed in Astana on temporary jobs. The article shows the directions of implementation of mechanisms of state support for persons with disabilities, including ‘quota of jobs for persons with disabilities’, ‘subsidising the costs of employers’, as well as the ‘national project for the development of entrepreneurship’. The researchers conducted an expert interview with the director of the Centre for Labour Mobility in Astana, which revealed the real reasons for the low percentage of employment of persons with disabilities, identified employers’ requests for applicants from social categories, as well as the peculiarities of labour supply by persons with disabilities. The authors of the scientific publication offer recommendations to stimulate employers hiring representatives of socially vulnerable categories, including the provision of tax benefits and subsidies to such organisations. According to the authors, an important aspect is the adaptation of workplaces to the needs of different groups of workers, including the provision of physical accessibility of workspaces, flexible working conditions, including remote work, flexible schedules, which together can increase inclusion in the labour market in the Republic of Kazakhstan.

The article deals with modern innovative technologies in medicine and their impact on the quality of diagnostics and treatment. The main focus is on the use of artificial intelligence, robotic systems and telemedicine, as well as the prospects for their further development. As part of the research, a survey was conducted among medical professionals as well as patients, the results of which showed a high level of interest in the digitalisation of healthcare. The article also identifies the main barriers, including the high cost of technologies and the need for additional training of personnel, and provides recommendations on how to eliminate these barriers and successfully implement innovative solutions in the medical sphere. The article identifies the main directions of innovative development in healthcare, including digitalisation, telemedicine, artificial intelligence, medical robotics and bioprinting. The scientific significance of the study lies in conducting an expert survey, identifying the level of innovation implementation, and analysing the factors affecting innovation activity in medical institutions. The results obtained contribute to the deepening of scientific knowledge about the digitalisation of medicine and the development of innovation clusters in healthcare. The practical value of the work consists in the development of recommendations for improving innovation processes in medical organisations. On the basis of statistical analysis, the key obstacles to the introduction of new technologies are identified, measures to eliminate them are proposed, and promising directions for further development are considered. The study makes a significant contribution to the development of medical science, contributing to the formation of effective mechanisms to support innovation, which ultimately contributes to improving the quality of medical care and improving the health of the population.

In 2012, the only Scientific Research Institute of Tourism in the Republic was established at the Turan University (Almaty, Republic of Kazakhstan). Currently, the Institute is working on five scientific projects extended for many years. The goal of all projects is formulated in accordance with the global social goal of tourism, namely, increasing the duration and improving the quality of human life. Our Scientific Project "Saumal-Tour" pursues almost the same goal, but with some nuances. Namely, to maximally extend only the working period of people's lives (in our case, mountain guides of older ages, 50 years and older) without a list of age-associated diseases and helplessness. The value of the conducted research is that it eliminates the contradiction between the increase (with age) of professional experience of mountain guides and the decrease in their health and working capacity. The practical significance of the results of our work is that the number of experienced mountain guides is preserved for as long as possible in the ranks of active ones, and this in turn creates significant savings on their training and retraining. Experts from Max Planck University believe that human life expectancy depends directly on the level of intelligence. Scientists claim that over the past 100 years, life expectancy has increased by 2%. Researchers believe that one of the main reasons for this is the development of intellectual abilities.

Effective public governance of social determinants of health (SDH) is a fundamental factor in ensuring public well-being and the sustainable development of healthcare systems. This study examines key instruments and mechanisms for regulating SDH in the Republic of Kazakhstan, analyzing their impact on morbidity rates, life expectancy, and socio-economic inequalities. Special attention is given to the issue of healthcare workforce shortages, which significantly limit access to medical services and exacerbate regional disparities in population health. Strategic measures for reforming medical workforce training, distribution, and motivation are proposed, including targeted educational programs, mandatory graduate placements, and financial incentives to attract professionals to underserved regions. The research is based on an interdisciplinary approach, incorporating statistical analysis, a review of legal frameworks, and an examination of international and national experiences in public health. The study also identifies potential risks associated with the implementation of proposed measures, such as budgetary constraints and infrastructural barriers to healthcare digitalization. Furthermore, the study explores the influence of education, economic stability, working conditions, housing, nutrition, and healthcare accessibility on population health in Kazakhstan. The paper highlights best international practices and their potential adaptation to the Kazakhstani context. Policy recommendations focus on minimizing social inequalities, advancing digital healthcare technologies, expanding telemedicine, and reallocating budgetary resources toward disease prevention and early detection. The study concludes by emphasizing the necessity of a systemic and cross-sectoral approach to strengthen healthcare sustainability and improve population health outcomes in the long term.

Currently, Kazakhstan's economy continues to be dependent on the oil and gas sector. The products of the oil and gas industry still occupy a dominant place in the country's export structure, which makes the economy vulnerable to fluctuations in energy markets. Export diversification, aimed at increasing the share of products from other industries in the structure of Kazakhstan's foreign trade, is an important strategy for reducing economic risks and ensuring sustainable growth. This study is a comprehensive analysis of Kazakhstan's export model for the period from 2017 to 2023, with an emphasis on commodity, geographical and technological diversification. The work assessed the dynamics of the commodity range, the redistribution of export flows by macroregions, the level of product processing, as well as the degree of dependence on a limited range of trading partners. Standardized concentration and diversification indices were used for quantitative assessment, which made it possible to objectively assess the degree of progress and remaining structural constraints. Additionally, the key instruments of state support are considered, the analysis reflects the effectiveness and diversification of these measures by geography. Based on the analysis, practical recommendations are proposed for strengthening export policy, scaling up support for nonprimary exports and expanding the country's foreign economic activity. The results obtained may be of importance to researchers and industry representatives interested in developing strategies to ensure economic stability.

This article comprehensively analyzes the impact of ethical aspects of marketing communications on consumer perception in the coffee shop market in Almaty. The main goal of the study is to determine the influence of ethical marketing principles on consumer trust and loyalty, and to highlight their significance in shaping a coffee shop’s reputation. The research includes a comparative review of consumer feedback for internationally recognized coffee shops like Starbucks and Costa Coffee, as well as the local Urbo Coffee. Consumer reactions to marketing communications were analyzed based on reviews from Google Maps and 2GIS platforms. The article explores key principles of marketing ethics–transparency, fairness, honesty, consumer rights protection, and social responsibility– and discusses how each contributes to building consumer trust. Additionally, the study highlights the importance of emotional connection between coffee shops and customers, consistent feedback, service culture, and fulfilling brand promises. The findings demonstrate that adherence to ethical marketing practices strengthens consumer loyalty and enhances brand reputation. The study also emphasizes the need for coffee shops to revisit their marketing strategies and integrate ethical values into their communications. Keywords such as “lie,” “deception,” “not accurate,” “manipulation,” “unfair pricing,” “disrespect,” “empty promises,” and “PR only” were analyzed to identify negative consumer experiences, even with global brands. The conclusion provides specific recommendations for improving ethical marketing practices.

Sustainable consumer behavior and digital marketing are two interrelated areas that are becoming increasingly important in light of global environmental issues. The aim of the paper is to expand knowledge on digital marketing and sustainable behavior through a thorough analysis of existing publications and to create a research agenda for future research. Based on the methodological recommendations of Toracco R. and Callahan J., this study conducted a literature review. Scopus data was used to find relevant publications up to 2024. As a result, four main thematic areas were identified: factors contributing to sustainable consumption, marketing efforts for sustainable development, attitudes towards sustainability of target markets, and sustainable marketing issues. The results of the review showed that although research in the field of sustainable consumption is developing, it is still not sufficiently separated. Most published articles examine the impact of social media, the use of behavioral theories, and methods to combat greenwashing. However, despite progress, significant gaps remain. For example, the impact of demographic and cultural differences, such as the preferences of Generations Z and Y, is understudied, and combined research methods are rarely used. The methodology of the analysed studies used quantitative methods, such as questionnaires, while qualitative approaches, including interviews and case studies, were used less frequently. The proposed research agenda is important for subsequent research, so this work has theoretical significance. The specifics of target markets and methods of dealing with sustainability issues can be used by practitioners to improve their marketing strategies.

This study conducts a bibliometric analysis of the academic literature on emotional appeals in advertising to identify key trends, thematic clusters, and the evolution of advertising effectiveness. The Scopus database was used for data collection, which provides access to a wide range of peer-reviewed publications in fields such as marketing, psychology, and social sciences. The analysis shows that interest in emotional appeals in advertising has significantly increased since the 1980s, especially after 2015, when digital platforms and new technologies had a significant impact on advertising methods and strategies. Key theoretical concepts, such as the Elaboration Likelihood Model (ELM) and the Affect Transfer Hypothesis (ATH), remain essential for understanding how emotional appeals influence consumer behavior, including brand perception and purchase decision-making. The analysis also identified several research clusters, including topics such as emotional vs. rational appeals, cross-cultural differences in advertising perception, and ethical aspects of digital advertising. It is important to note the growing interest in neuromarketing and the personalization of advertising strategies using new technologies. This study highlights the importance of emotional appeals in digital marketing, emphasizing personalized content, influencer marketing, and real-time consumer interaction. Future research should consider cultural differences and ethical issues, as well as the use of technologies such as artificial intelligence to enhance the effectiveness of advertising strategies.

This study aims to provide a comprehensive analysis of the impact of digital transformation on labor productivity in industrial enterprises. In the context of globalization and technological progress, the digitalization of industrial production has become a crucial factor in economic growth. Digital technologies–automation, artificial intelligence, big data analytics, cloud computing, and the industrial Internet of Things (IoT) are key tools for improving labor productivity. These technologies not only enhance production efficiency but also strengthen the competitiveness of enterprises, expanding their opportunities to enter global markets. The study examines international experiences in assessing the impact of digital transformation on labor productivity. Reforms implemented under Germany's "Industry 4.0" initiative, South Korea's digital strategies, and Singapore's "Smart City" program are analyzed, highlighting their effects on the industrial sector. In these countries, the adoption of digital technologies is considered a critical factor in increasing labor productivity. Additionally, the research explores the current state of digital transformation in Kazakhstan's industrial enterprises, identifying key barriers and opportunities. The main challenges of industrial digitalization in Kazakhstan are related to infrastructure limitations, a shortage of qualified personnel, and the low readiness of enterprises to adopt new technologies. Addressing these issues requires enhanced government support, the development of digital infrastructure, and the strengthening of enterprises' innovation potential. The findings of this study indicate that the effective implementation of digital transformation in Kazakhstan will become a vital component of national innovation development, positively impacting labor productivity and sustainable economic growth. The widespread adoption of digital technologies will enable industrial enterprises to optimize production processes, expand into new markets, and improve their competitiveness.

In the context of rapid technological progress and increasing attention to sustainable development issues, banks are faced with the need to improve their HR practices. The Green Human Resource Management (GHRM) concept aims to integrate environmental values and sustainability principles into HR management processes, and has been gaining increasing recognition in the banking sector in recent years. The purpose of this paper is to substantiate the importance of GHRM as a factor in improving the efficiency of banks in the context of digital transformation. The article analyzes the main theoretical approaches to GHRM, shows the relationship between “green” HR practices, the use of digital technologies and the performance of banks. Particular attention is paid to an empirical study based on a survey of bank employees in Kazakhstan, which demonstrated the impact of GHRM initiatives on employee motivation, loyalty, and productivity. The results indicate that the implementation of environmental initiatives, such as reducing paperwork, energy-saving programs, and environmental training for staff, helps optimize business processes, increases staff engagement, and maintains the bank's reputation. At the same time, digital transformation is seen as a catalyst for more effective implementation of environmental practices through automation and big data analytics. The scientific significance of the article is to substantiate GHRM in the context of digital transformations of companies, including the banking sector, and the practical value is to develop recommendations for top management on integrating green HR practices into the bank's strategy.

This paper addresses the problem of earthquakes as destructive natural disasters that affect the economy and population security, with a focus on Kazakhstan and its seismically active regions. Special attention is given to the need for implementing mandatory earthquake insurance for residential properties to reduce economic losses and improve seismic preparedness.The aim of the research is to analyze international experience in mandatory earthquake insurance (using Turkey, Japan, and Chile as examples) and to develop recommendations for adapting these models to Kazakhstan, taking into account local risks and economic conditions. The mechanisms for compensating damages, as well as the role of the government and private companies in these programs, are discussed. As part of this study:the object of the research is the system of insurance protection against earthquakes; the subject of the research is the mechanisms and effectiveness of implementing mandatory earthquake insurance for residential properties in Kazakhstan. The scientific significance of the work lies in a comprehensive study of insurance issues in seismically active regions, while the practical significance is in offering steps to implement mandatory earthquake insurance, which would enhance financial security for the population and reduce the consequences of destruction in case of disasters. The contribution of the research to the field of knowledge is in systematizing global experiences and proposing a model tailored to Kazakhstan. The practical value of the work is in creating a theoretical foundation for developing a state program for mandatory housing insurance and assets in seismic hazard zones, which contributes to economic stability and resilience to natural threats.

The article presents methodological approaches to cost accounting and analysis in the metallurgical industry with an emphasis on the introduction of Activity-Based Costing (ABC-costing) as a key method. The hypothesis is formulated that the use of ABC-costing, integrated with digital technologies and taking into account environmental factors, can significantly improve the cost management efficiency of metallurgical enterprises. The analysis of the global experience of using ABC-costing in metallurgy in leading countries (China, Germany, USA) and the quantitative effects of its implementation (cost reduction, productivity growth) is carried out. The impact of digitalization (Big Data, IoT, AI, ERP systems) on the cost accounting system in the industry is considered based on real-world cases demonstrating cost reduction and process optimization. The analysis of sustainable development factors (ESG) has been expanded: metrics of co₂ emissions, energy efficiency and waste disposal have been taken into account, examples of the introduction of "green" technologies by major metallurgical companies (ArcelorMittal, ThyssenKrupp, etc.) and accounting for environmental costs have been given. For clarity, diagrams have been added illustrating the dynamics of cost before and after the introduction of ABC costing, key cost drivers and the structure of energy consumption in production. Based on the analysis, recommendations have been developed for enterprises of various scales (large, medium, small) on the implementation of ABC-costing and related digital solutions. In conclusion, the results are summarized and a forecast for the development of cost accounting methods is presented, taking into account the impact of artificial intelligence, blockchain and ESG requirements on the cost management system in metallurgy. The results obtained can be used to increase the economic efficiency of metallurgical enterprises and develop cost reduction strategies in the context of industry 4.0 and sustainable development.

The article examines the formation of credit products secured by housing collateral for the elderly, focusing on the unique challenges in lending to this group. It highlights age restrictions, stable income, health issues, and socioeconomic factors affecting solvency. The paper discusses loan products such as reverse mortgages and specialized mortgages, which allow older individuals to use real estate for financing. It emphasizes the risks for both borrowers and credit institutions, as well as the ethical and social concerns tied to these loans. The need for legal regulation to protect elderly borrowers’ interests is also addressed. The article stresses the importance of creating financial tools that ensure social protection and financial stability for the elderly. It argues that financial institutions and governments must collaborate to introduce innovative solutions to improve access to financial products. The social and economic benefits of mortgage programs aimed at enhancing retirees' living standards are explored, highlighting how reverse mortgages and simplified mortgage programs improve financial literacy and independence for retirees, while also considering their psychological condition. Reforms and innovations in this area can improve the quality of life for the elderly, enhancing their financial and social well-being. The involvement of financial institutions to protect the rights of elderly citizens, through innovation and reform, can boost living standards, financial independence, and social relations. In conclusion, the research suggests that updating financial products, mortgage programs, and legal frameworks will enhance the financial well-being and social security of elderly citizens.

In Kazakhstan, the importance of the issue of income growth is noted in strategic documents and government programs, and in particular in the Program for Increasing Incomes until 2029, which identifies priority areas for improving the quality of life and well-being of the country’s population. The article analyzes the content and income level of rural households, their transformation in a market economy, and social stratification in comparison with urban households. The social differentiation of the population by income level has increased and their real content has decreased. The study uses empirical methods to use statistical data and a comprehensive analysis (comparative and statistical approach) to assess key factors affecting rural income levels. Household incomes in rural areas of the Turkestan region are heavily dependent on agriculture, remittances, and government support programs. The region is facing serious challenges such as climate change, water scarcity and limited modern technology, but there are also great opportunities for development through sustainable farming practices, improved infrastructure and rural diversification. Addressing income inequality and increasing economic sustainability are key factors in improving the standard of living of rural households in the region. The analysis presented in the work highlights key problem areas and underscores the necessity of enhancing social policy and economic development in specific regions. Such data can help shape programs and measures to reduce the income gap between regions and ensure a more even development of the country.

The article examines the issues and prospects of agricultural enterprises within agricultural clusters. It analyzes key aspects of agricultural cluster functioning, including the integration of producers, processors, and distribution structures, as well as the impact of innovative technologies on production efficiency. The article emphasizes that the successful implementation of the agricultural cluster model requires a comprehensive approach, involving synergy between producers, processors, retail networks, and government structures. A key part of the research is the calculation of profitability and efficiency ratios. The profitability ratio remains high, confirming stable net profit generation. The cost profitability ratio increased from 225.6% to 261.5%, reflecting more efficient resource use, cost reduction, and profit growth. The profit growth ratio showed a 9.97% increase in net profit after joining the agricultural cluster, and the cost reduction ratio reached 5.11%, linked to joint purchasing and other innovations. These results demonstrate that participation in an agricultural cluster reduces risks, increases efficiency, and stabilizes profitability growth. The article also discusses barriers faced by agricultural enterprises, such as financial resource shortages, logistics challenges, and the lack of qualified personnel. Attention is given to the opportunities offered by the agricultural cluster approach, including access to new markets, improved cooperation, and the adoption of sustainable agricultural practices. The conclusions highlight the need for favorable conditions to develop agricultural clusters, which would increase the competitiveness of domestic agriculture and ensure food security. The article employs methods such as comparative analysis, synthesis, and SWOT analysis.

Achieving gender parity in management structures and full integration of women into leadership positions is a critical factor in the continuity of social development. In the context of transforming management paradigms, the importance of women's leadership in modern management continues to grow, opening fundamentally new horizons for professional growth. The research interest in this issue unites the efforts of the academic community, political elite, and business environment representatives. The phenomenon of women's leadership is viewed as a powerful tool for overcoming established social stereotypes that hinder the full modernization of social institutions. The scientific research in the article focuses on conducting a comprehensive analysis of women's leadership through the prism of secondary and primary information sources obtained through desk research and empirical methodological approaches.The main analytical findings demonstrate fundamental differences in management strategies. Female leaders primarily form organizational culture based on principles of mutual respect, trust, and mutual support, paying attention to employees' professional achievements at a social level. Male managers, conversely, tend to construct incentive models mainly from the perspective of personal advantages. The scientific work makes a significant contribution to theoretical discourse in management and leadership, offering innovative research perspectives. The practical significance of the results lies in developing specific recommendations for organizations on maximizing women's administrative potential.

A detailed examination of the labor market trends from 2012 to 2022 in regard to labor force participation, employment, self-employment, and wage increase is presented. Using descriptive statistical techniques and regression, the following critical measures have been researched: hired and self-employment rate, gender gaps, unemployment rate in finding systemic trends, and significant correlations. It implies, finally, that labor force and hired employment keep improving steadily, while self-employment keeps falling due to changes in labor market structural preference. Gender inequality remains obvious with females suffering from their relatively slow labor force growth coupled with a rather moderate improvement of job opportunities. The regression analysis brings out that the year and selfemployment variables have a significant impact on determining wage growth, while hired employment and gender are not too significant. The unemployment rate turns out to be positively correlated with changes in wages, so it is possible that changes in wages have been smoothed over labor market fluctuations. This research also reflects on the possible impact of exogenous factors, such as the COVID-19 pandemic, on employment structures and gender relationships. These findings expose the need for policy interventions on gender disparities, support for entrepreneurship, and equal access to labor market opportunities. This study gives some key recommendations toward sustainable and inclusive economic development through the light it casts on the long-term transformation in labor market conditions.

Engineering education serves as a cornerstone of a region's economic potential, and its continuous improvement is essential for driving rapid and positive economic transformations. The strategic objectives of universities should be focused on ensuring that graduates leave their institutions with confidence in their future and the ability to swiftly adapt to the industrial environment. However, according to data from the Ministry of Labor and Social Protection of the Republic of Kazakhstan, a significant number of engineering graduates are compelled to undergo retraining after completing their studies. Addressing this issue necessitates the development and implementation of a unified managerial approach. Such an approach would enable universities to prepare engineering personnel in alignment with contemporary economic trends, labor market demands, and the requirements of key stakeholders. The article demonstrates that the development of educational programs must prioritize the cultivation of universal competencies (soft skills). Soft skills are essential for engineers, enabling teamwork in interdisciplinary fields and adaptation to fast-changing technology. An online survey of employers in the East Kazakhstan Region helped identify the most significant soft skills, assess their current level, and forecast future competencies. The study confirmed that soft skills development greatly improves graduates' readiness to adapt to the evolving labor market and technology. The survey results provided a basis for recommendations to improve the educational process in universities. Partial implementation of these recommendations will enable the preparation of qualified engineering personnel tailored to the needs of the regional labor market.

The EAEU policy as an international organization of regional economic integration determines the inextricable context between deepening integration processes and achieving sustainable green growth. The commitment of the EAEU countries to the principles of the green economy is enshrined in their National Sustainable Development Strategies until 2030 and confirms green development as a strategic priority based on national characteristics and global challenges. The authors of the article analyzed their mutual influence as new solutions aimed at establishing and substantiating the relationship between indicators of environmental quality change (GDP per capita index, carbon emission, urban population, trade indices, energy consumption per capita, level of public administration) and education using the example of the EAEU member states. As new results, the mutual influence of indicators affecting changes in the quality of the environment and education is shown in the framework of the formation of a methodology for measuring their correlation, using the example of an integrated facility – the EAEU. The assessment of the conditions for the green development of the EAEU countries was carried out for the period 1996–2022. The results of the study showed ambiguous indicators and effects of the influence of the assessed variables on education in the country context, but allowed us to identify general trends in the green economy and substantiate the country's educational opportunities and prospects in the context of green development.