The purpose of the research is to study the theoretical and methodological foundations for the formation of incomes of the population in the country, economic and statistical analysis for specific official data and determine ways to increase incomes.

Methodology. The study used methods of economic and statistical analysis and comparative assessment.

The originality / value of the research are conclusions and proposals for increasing incomes as a result of a comprehensive analysis of the sources of formation, composition and structure of monetary incomes of the population in conditions of economic instability.

Findings. The research proposed recommendations for increasing income through economic growth and improving the management of inflationary processes, reducing the share of the population with incomes below the subsistence level, developing a specific action plan taking into account regional characteristics in order to reduce the poverty line, and eliminating the income gap in urban and rural areas.

The purpose of the research to study the peculiarities of the organization of universities of the «University 4.0» model for Kazakhstani universities, based on a systematic approach.

Methodology – in this work, the descriptive method, the induction method, the method of comparison and study of international experience are used.

Originality / value of the research – the authors identified the development vectors influencing the organization of universities of the "University 4.0" model and conducted a comparative analysis to determine their development. The paper describes the innovative activities of some foreign universities, which can be used to determine the point of growth of the functionality of Kazakhstani universities during the transition to a new model of the fourth generation. The authors proposed to apply a systematic approach to the formation of the "University 4.0" model, which will bring a multiplicative effect to the innovative development of the regions.

Findings the results of the study show that the system–forming factors of the development of higher education confirm the feasibility of the proposed plans and the gradual transition of university management to a new stage of development.

The purpose of the study is to analyze the development of youth tourism, taking into account sociocultural and economic conditions, depending on the consumer behavior of young people based on a conceptual approach.

Methodology. The study used interdisciplinary methodology, including analysis of existing literature, comparative analysis of world practice in youth tourism, methods of observation, analysis and comparison of data, conducting a survey among the youth of Kazakhstan.

Originality / value of the study. The conceptual approach to the study of youth tourism in Kazakhstan can be important for understanding trends in the tourism industry, for the development of new products and services to meet the needs of youth, contributing to the economic and social development of the country. The analysis of youth tourism represents an important contribution to the study of youth tourism in Kazakhstan and can be useful for developing a strategy for the development of youth tourism.

Findings. The study identified the main directions of youth tourism in Kazakhstan, identified the features of consumer behavior of young people in the conditions of adaptation to the world practice of the national environment. The results of the study represent a valuable contribution to the understanding of youth tourism and can serve as the basis for developing a conceptual model for the development of youth tourism in the Republic of Kazakhstan. Practical recommendations can improve the mechanisms for the development of youth tourism, create favorable conditions and increase attractiveness for young travelers.

Purpose of the research – The article is aimed to share the light on the problems of education of children affected by nuclear tests in the Semipalatinsk region.

Methodology – This article was written based on the findings of the research titled "The missing generation of children of Semipalatinsk region (1991-2021)", that was conducted as part of wider project called the PEER Network led by four universities (Nazarbayev University (Kazakhstan), University of Cape Town (South Africa), the University of Sussex (UK) and the University of Ulster (UK). The latter project’s aim is improving the quality of political economy analysis of education in collaboration with academics, policymakers and practitioners in conflict-affected states. To ensure the reliability of the data analyzed during the study, the authors applied a thematic deductive analysis as a core. Based on it, 30 interviews obtained during this research were coded. The second analytic tool that was used is the 4RS framework. This method enables to conduct a political and economic analysis of education in a context of the Semipalatinsk region. Semi-structured interview was applied as a data collection method. Data collection was conducted in accordance with all ethical regulation and ethical approval of Nazarbayev University (Kazakhstan) and the University of Ulster. The relevant literature, legal acts and statistical data corresponding to the subject of the study were also analysed.

Originality / value of the research – During the study of these documents, it was found that issues related to the education of children affected by nuclear tests in the Semipalatinsk region were not considered acutely. Also, based on the literature review and data analysis, the authors identified that there were no sufficient conditions in the field of education for children created in the region. The political and economic crisis that arose after the Soviet Union collapse, changed the legal status of the region and related to its underfinancing of the region. Therefore, it is necessary to solve the issues of access to quality education. All this requires sustainability in political, economic and social terms.

Findings. To address these issues, the authors of the article suggest the need to take into account the specific needs of the region in the education reform in the country, the expansion of the network of PMPC in the region, improving the competencies of teachers to work in inclusive education, strengthening the medical services in the region in accordance with modern requirements, addressing issues of stigmatization and radiophobia in society.

The purpose of the study. Analyze the state of the Chinese gas market, the relationship between the problem of imported gas supplies and economic factors for the chain of the Chinese gas industry.

Methodology. The research is based on the methods of an economic and mathematical model for the efficiency of natural gas transportation, a weighted average multi-index indicator, analysis of statistical data, study of scientific and journalistic literature. The value of research. The authors of the article identified topical issues of ensuring energy security, considering the trends of the global and Chinese gas market and the opportunity for further international cooperation. The recommendations proposed by the authors are of real importance for understanding the Chinese gas market.

The results of the study. The authors of the article analyzed data on the demand and consumption of natural gas in China, as well as on the indices of the supplier countries in recent years. It is concluded that the Chinese gas market has great potential for the development of energy cooperation, and China also concluded that it is highly dependent on imports in the structure of gas consumption. Pipeline gas is an important source of natural gas imports to China and one of the main guarantees of energy security. Based on the results of the analysis, the prospects of cooperation between China and such supplier countries as Kazakhstan, Turkmenistan and Russia in the gas industry are substantiated.

The purpose of the study is to explore the concept of human capital and its inherent factors, as well as to classify various approaches and methodologies for assessing human capital both within individual companies and in the national economy as a whole. This study aims to explore and consolidate methodologies used to assess human capital, offering valuable information for strategic decision making in an organizational context.

Research methodology. The study primarily uses a qualitative research approach based on a comprehensive review of both domestic and international literature. Scientific methods such as comparative analysis, systematic analysis, and classification are used.

Originality/value of the research. The importance of this research is in the amalgamation of diverse theoretical viewpoints and methods, leading to a holistic comprehension of evaluating human capital and its effects on both organizational effectiveness and societal advancement.

Findings. The methodology employed in this study enables organizations to make well-informed choices regarding the allocation of resources, employee growth initiatives, and talent retention strategies. Moreover, the incorporation of the Human Capital Index (HCI) emerges as a pivotal instrument, offering a thorough evaluation of workforce capabilities and their influence on organizational effectiveness. The HCI's capacity to measure the outcomes of human capital investments on productivity, innovation, and the enduring sustainability of the organization underscores its crucial role in shaping strategic decision-making processes.

The purpose of the research. Based on a critical analysis of scientific research on the problems of social and financial well-being of employees, their physical and mental health, to prove the objective reality of professional burnout of employees and to propose such forms of labor motivation that do not require significant investments from business owners and employers, but will reduce the degree of professional burnout of personnel in the prevailing conditions of social and labor relations.

Research methodology. The article uses theoretical, empirical and general scientific research methods in order to comprehensively study the phenomenon of professional burnout of employees, identify its causes, factors of influence, and economic consequences for business entities. Statistical methods of economic analysis were also used to systematize the evidence and conduct an analytical review.

Originality / value of the research. The article analyzes a significant layer of data related to professional burnout of employees, obtained as a result of generalization of scientific research and surveys of respondents in many countries of the world. On this basis, a set of measures aimed at preventing chronic stress in the workplace in new working conditions has been formulated.

The results of the study. The authors clarified the signs and systematized the causes of the phenomenon of «professional burnout of personnel», revealed its impact on the economic performance of business entities. Proposals have also been developed for the implementation of effective work motivation tools that do not require employers to make almost any investments in personnel, but contribute to the prevention or reduction of professional burnout.

Purpose of the research is to analyze works on the topic of sustainable human resource management, study factors, as well as identify and systematize specific practices for each category of factors.

Research methodology. In this work, an analysis of existing publications in the Scopus database was carried out.

Originality / value of the research. Although the concept of sustainable development is not new and has been actively studied since the 1960s of the last century, the study of sustainable human resource management as a separate concept dates back only about twenty years. Works from this period focus on exploring theory regarding the definition of concept, characteristics and functions, but the specific factors and practices through which sustainable human resource management in companies is expressed have not been explored much.

Findings. The result of the study was the identified factors of sustainable human resource management, a model of sustainable human resource management formed based on the De Prince approach, as well as a systematization of practices for each of the identified factors. The article may be useful both for theoretical study of the concept and for practical application in companies by human resources management departments.

The purpose of the study. In this study, the authors examined the role of state and social audit as the main means of effective coordination of social and labor relations, mainly in modern realities, undoubtedly relevant in the field of auditing activities.

Methodology. As a methodological basis, the authors used the research of domestic and foreign scientists in the field of studying government audit and auditing the efficiency of spending public funds, as well as regulations of the Republic of Kazakhstan, international standards of government audit.

Originality / value of the research. Consists in the study of theoretical, methodological and real issues of auditing the effectiveness of the execution of government programs and recommendations for increasing the results of auditing the effectiveness of government programs.

The results of the study. Transparency of the results of an unsupervised audit can serve as the main means of monitoring the implementation of government social programs, and here the government audit of government concepts, programs, regulations, and so on plays a huge role. Most states are developing a regulatory framework through which government assistance to social entrepreneurship is implemented. The direct influence on the formation of the national economy, which is only growing, is provided by the social processes arising in our society. The formation and preservation by the state of social entrepreneurship is therefore considered valuable. Reducing unemployment and increasing employment levels, the emergence of fundamentally new forms of cooperation with civil society, the modernization of social innovation, and the development of inclusive entrepreneurship are facilitated by the integration of the public sector and entrepreneurship.

The purpose of the study is to investigate the current trends in the development of financial reporting of entities in the context of digitalisation of the economy both at the domestic and global level. The prospects of using XBRL (eXtensible Business Reporting Language) as the main digital format for presenting business reporting were analysed.

Methodology. In the work on this article were applied such scientific methods as analysis, collection and processing of primary data, statistical observation and comparison, comparative methods.

Originality / value of the study - The study is of value and originality in the context of formation and presentation of financial statements in the Republic of Kazakhstan. The author's approach to this process is unique and has the potential to improve the efficiency and transparency of financial reporting in the country.

Results of the study - The results of the study provide valuable information that can be used by various financial market stakeholders, namely national financial regulators in making decisions to develop and improve policies and regulations; to help investors make informed investment decisions; international financial market participants, forecasting currency fluctuations and making strategic decisions; professional associations.

Purpose of the research. This paper presents the results of research on methods and tools of state regulation reflected in schools of economic theory, which originated in the early 16th century and continue to develop to the present day. The aim of the study is to examine the main approaches to state participation in the economic life of a country, in different periods of the history of the world economy. State regulation of the economy is an important aspect of modern economic policy and generates many discussions.

Methodology. This research provides an overview of various schools of economic thought and their views on state regulation in schools of economic theory. It includes a discussion of regulatory tools and methods, such as taxes, subsidies, monetary policy, fiscal policy, and market regulation.

Findings. The paper also addresses issues of regulatory efficiency, the balance between state intervention and market freedom, and social justice. Understanding these ideas and concepts allows for a conscious analysis and discussion of current problems of state regulation in the modern economy. Recommendations are aimed at studying the effectiveness of state intervention in various economic conditions. This includes assessing the impact of regulation on economic growth, market stability, and social justice.

The purpose of the research this article examines the functioning and future prospects of Islamic finance in Kazakhstan, addressing a relatively underexplored topic in the academic literature. The authors' aim is to examine the historical development of Islamic finance, identifying the obstacles that have hindered its progress, especially given the limited progress made in the last decade.

Research methodology – includes applied research methods, scientific abstraction and systematic approach. The authors derive their conclusions and recommendations from an assessment of the strengths, weaknesses and threats of Islamic finance aimed at reducing the negative impact on the country's economy and financial system.

Originality/value of the research - the authors carefully examine Islamic law and the use of Islamic financial instruments. Based on their analysis, recommendations are made to promote the introduction of Islamic financial instruments in the financial sector of Kazakhstan.

Findings. Our findings of the study highlight the problems associated with the country's conservative approach to Islamic finance and the presence of various restrictive barriers, both prudential and social. The study can help legislative and executive authorities in developing a program for the development of Islamic finance in Kazakhstan. They can also use these recommendations to improve or create more specific legislation in this area.

Purpose of the research. There’s a lack of specific advice / tactics for those interested in switching from public practice to industry. Purpose of the research is to fill the current gap and provide specific tactics for aspiring professionals both in terms of understanding the skills required to make a transition, as well as the ways to develop those skills.

Methodology. This study employed a qualitative research approach to explore the data analytics skills required for audit and corporate accounting jobs. The study adopted a case study design to examine the specific data analytics skills required for audit and corporate accounting roles.

Originality / value of the research. By combining the researcher's personal experience, industry insights, and academic literature, this study provides valuable insights into the data analytics skills required for audit and corporate accounting roles. The study's findings and recommendations offer practical guidance for auditors transitioning to corporate accounting positions and for corporate accountants seeking career advancement.

Findings. This article delved deeply into the data analytics skills required in corporate reporting, but absent in audit due to job differences. The article provides an overview the current software market and provide practical tips on learning and practicing new tools that could (1) provide required skills for a successful industry shift and (2) cementing and upscaling your role in reporting department.