Annotation: The main problem of the study is that in many organizations the personnel remuneration systems do not meet modern requirements of strategic management and do not fully take into account the needs of employees, the level of their contribution to the common cause and the peculiarities of the organizational culture. The lack of a clear connection between labor results and the incentive system leads to a decrease in motivation, a formal attitude to responsibilities, an increase in staff turnover and a drop in productivity. In the context of increasing competition and constant changes in the external environment, the effectiveness of the remuneration system is becoming one of the key factors in the sustainable development of the company. The purpose of the article is to analyze the role and importance of the remuneration system as a tool for personnel management and improving organizational efficiency. Methods: the study used the methods of comparative analysis, questionnaires, expert assessment and a systems approach, which made it possible to comprehensively consider the impact of the incentive system on employee behavior. The obtained results confirm the direct relationship between the fairness and transparency of the remuneration system and the level of labor motivation, and also demonstrate that a well-designed incentive system helps to reduce staff turnover and increase labor productivity. The practical significance of the study lies in the possibility of applying its findings to improve existing incentive systems in organizations of various profiles, which will increase staff involvement and achieve sustainable development of the company.

Annotation: In the context of global climatic, social and economic challenges, sustainable development is becoming an integral element of government policy and strategies for the development of education. Higher education plays a key role in training future specialists who are able to act meaningfully and responsibly in the face of uncertainty and complexity of modern problems. In this regard, the formation of students' competencies in the field of sustainable development is of particular relevance. Despite the recognized importance of integrating sustainable development into the educational process, traditional approaches are not effective enough to form students' deep knowledge, motivation and practical involvement. Purpose is study the potential of the MAKE (Motivation, Attitude, Knowledge, Engagement) structure as an innovative tool for developing competencies in the field of sustainable development among students of universities in Kazakhstan. Methods - analytical and comparative methods based on the study of foreign experience in the implementation of the MAKE model and its adaptation to the Kazakh educational context are applied. The results and their significance: the high efficiency of the MAKE model for the formation of holistic sustainable attitudes among students has been established. Recommendations for its integration into educational programs are proposed. The results of the research contribute to the development of a scientifically based approach to personnel training for a sustainable economy.

Annotation: In the context of dynamic development of global and national economies, the need for effective enterprise resource management is increasing. Management accounting and internal audit play a key role in ensuring financial stability, risk minimization, and enhancing the transparency of business processes. The article examines the main reasons justifying the importance of implementing these tools, as well as their impact on a company's operational and strategic efficiency. To study the key aspects of management accounting and internal audit, their role in modern corporate governance systems, and to identify the benefits and risks associated with their absence. Special attention is paid to the differences between management, financial, and tax accounting. The research employed methods of comparative analysis, a systems approach, and case studies, which allowed for evaluating the practical significance of management accounting and internal audit using real-world business cases. It has been proven that the implementation of management accounting and internal audit systems improves decision-making quality, reduces financial risks, and optimizes enterprise resources. Recommendations for enhancing accounting processes have been formulated, ensuring long-term sustainability and business competitiveness. The practical value of the study is supported by concrete examples of the effective application of these tools in managerial activities.

Annotation: The imbalance in the development of rural areas, manifested in the outflow of population, declining living standards, insufficient infrastructure and weak support from the state, hinders the sustainable socio-economic growth of the regions. To determine effective mechanisms of state regulation that promote the sustainable development of rural areas, taking into account the social, economic and environmental components. The study is based on system and comparative analysis, statistical modeling, as well as an analysis of the regulatory framework in the field of rural policy. The main barriers to the sustainable development of rural areas are identified and areas for improving state regulation are proposed, including measures to stimulate the agricultural sector, improve social infrastructure and create sustainable employment. The results allow us to formulate a comprehensive approach to managing the development of rural regions. The findings and recommendations can be used by government agencies and local governments in the formation of rural development programs, as well as in the framework of designing sustainable territorial planning strategies at the regional level.

Annotation: Although Kazakhstan increases the area under soybean cultivation annually, its production remains challenging in the northern and eastern regions due to the limited number of varieties adapted to climatic conditions. Traditional methods of selecting parental forms for the creation of new ultraearly and early soybean varieties require significant time and resource investments, so modern breeding technologies are aimed at increasing the accuracy and efficiency of hybridization. In the context of agricultural intensification and the need to adapt soybean varieties to specific agroecological conditions, cluster analysis has proven to be an effective tool for evaluating and selecting varietal material. Its application made it possible not only to structure the studied soybean accessions by economically important traits, but also to identify the most promising forms for subsequent use in breeding programs. The article presents the results of a study of 102 collection soybean accessions of various ecological and geographical origins, evaluated by the main economically important traits in order to define criteria for selecting sources and donors for breeding for high productivity, early maturity, and high biochemical performance, using cluster analysis via Ward’s method with the Statistica v.13 software. To conduct a cluster analysis of 102 collection soybean accessions for systematization based on economically important traits and to identify genetically promising parental forms to improve the efficiency of the breeding process and accelerate the development of new varieties adapted to the conditions of the northern and eastern regions of Kazakhstan. The study was conducted using the hierarchical clustering method based on Ward’s method. Statistical analysis was carried out using Statistica v.13. As a result of studying 102 collection soybean accessions using cluster analysis, five clusters were identified that differed in sets of economically important traits. From the first cluster, four accessions were identified as sources and donors of high yield and high protein content in seeds. From the second cluster, six accessions were identified as sources and donors of early maturity, and five as sources of high protein content. From the third cluster, four early maturing accessions, three highyielding accessions, five with high protein content, and three with high fat content were identified. From the fourth cluster, three accessions were identified by yield level, two by 1000 seed weight, two by protein content, and four by pod insertion height. In the fifth cluster, seven soybean accessions stood out for yield and three for pod insertion height. Cluster analysis has proven its effectiveness as a digital breeding tool, facilitating the accelerated development of adapted soybean varieties and the expansion of soybean cultivation in Kazakhstan.

Annotation: In the context of a rapidly growing elderly population, one of the key priorities is the development of specialized food products that support health maintenance, prevent age-related diseases, and provide physiologically adequate nutrition. The aim of this study was to develop a gerodietetic meat semi-finished product technology using plant-based ingredients-bulgur flour and zucchini-known for their high nutritional and biological value. Three formulation variants were developed, differing in the percentage ratio of animal and plant-based raw materials. The samples were evaluated by sensory analysis using a scoring system (appearance, color, smell, taste, texture) and by determining the chemical composition of the optimal variant. The results showed that the inclusion of plant ingredients improves the sensory qualities of the product, reduces fat content, and increases the levels of dietary fiber, vitamins, and minerals. The best performance was observed in sample No. 2, containing approximately 20 % plant additives. The proposed formulation offers an optimal balance of sensory and nutritional properties, making it suitable for implementation in the production of gerodietetic meat products. Given its balanced composition and high consumer appeal, it is also appropriate for use in institutional catering systems and in the production of functional foods targeted at elderly nutrition.

Annotation: Over the past decades, efforts have been made to develop irrigation and pasture infrastructure across significant areas of seasonal pastures within the state land fund of the Republic of Kazakhstan. However, the current level of fodder base development remains insufficient to fully meet the needs of the livestock sector, thereby limiting the growth potential of agricultural production. A key strategy for intensifying pasture management lies in the efficient use of pasture and fodder resources through the implementation of rotational grazing systems that prevent land degradation. Within the framework of the Agro-Industrial Complex Development Concept, a central objective is the restoration and preservation of the productivity of agricultural landscapes, many of which are affected by various forms of land degradation. Currently, the region is experiencing a decline in both the qualitative and quantitative characteristics of agricultural land, including a 6-27 % decrease in humus content on irrigated lands, wind erosion across 2.4 million hectares of farmland, and an increase of 1.4 million hectares in degraded pasture areas. These processes have led to substantial income losses among agricultural producers, largely due to water scarcity and the deterioration of agricultural landscapesincluding irrigated lands, hayfields, and pastures. Consequently, the region is facing growing socioeconomic tensions, marked by declining rural living standards and reduced volumes of agricultural output.

Annotation: Main problem: the most key issue of Kazakhstan is its unpreparedness for the latest technologies. The introduction of artificial intelligence in medicine in Kazakhstan, which has both positive and negative sides, falls into this category. To start working with them, it is necessary to determine the attitude of citizens to them, especially if it concerns social activities. The work has social and scientific significance. The work highlights the main positive aspects of reducing the workload in the workplace, as well as the positive results of the active use of artificial intelligence in other countries. Methods: Three methods were used for detailed analysis: interviews, content analysis and survey. All methods of obtaining information were used in further analyzing the problem and identifying the results. Purpose: the main objective of the study is to find the existing practices for using AI in Kazakhstan. Moreover, the possible opportunities to develop AI implementation in medicine and how it can upgrade internal procedures in the medical field. Results and their significance: At the end of the article, it is clearly seen that more and more people are exposed to AI technology on a daily basis, but its implementation in Kazakhstan remains relatively low, indicating that Kazakhstan is lagging behind other countries and that people are unaware of all the advantages of AI. It can also be noted that the introduction of AI in medicine can help remote areas in transmitting patient data.

Annotation: Main problem: Plastic pollution from single-use plastics causes threats to human health, biodiversity, and ecosystems worldwide. This study explores alternatives to plastic to reduce environmental pollution in Ust-Kamenogorsk (Oskemen), Kazakhstan. Methods: We used a mixed-methods approach: a survey (~150 respondents) to quantify daily plastic use, focus groups (5 students) to discuss usage patterns and alternatives, and semi-structured expert interviews (2 experts) to examine waste challenges. Results and their significance: The survey revealed that plastic packaging (bags) and bottles have the highest daily usage scores (around 3.8 and 3.2 on a 1–5 scale), whereas plastic toys scored lowest (~2.0). Most respondents expressed neutral or moderate satisfaction with plastic products. Focus group participants agreed that plastic is integral to food storage, packaging, and medicine, but suggested reusable bags, water fountains, and paper packaging as local alternatives. Interviewed experts cited plastic’s low cost and convenience as barriers to replacement, noted insufficient recycling infrastructure (only about 21.9 % of plastic waste is recycled in Kazakhstan), and advocated incentives such as government subsidies or bans. Overall, findings emphasize the importance of public education campaigns, improved recycling systems, and policies (e.g., bans on plastic bags and incentives) to shift consumer behavior towards sustainable alternatives. Such measures could significantly reduce plastic pollution and support environmental sustainability.

Annotation: Despite the legislative recognition of self-employed citizens, their legal status in civil law remains ambiguous. The absence of clear legal norms and insufficient regulation of the specifics of their activities create difficulties in establishing rights and obligations, protecting interests, as well as in issues related to taxation and civil liability. To identify the features of the legal status of self-employed citizens in civil law, determine problematic aspects, and propose recommendations for improving legislative regulation. The study employs comparative, historical-legal, systemic, and normative-legal approaches to analyze legislation, its development, and application in judicial practice, as well as to identify the features of the legal status of self-employed citizens in civil law. The analysis of the legal status of self-employed citizens in civil law revealed key problems: insufficient regulation of civil-law relations involving the self-employed, uncertainty in contract execution and protection of their rights, and the absence of unified law enforcement practice. Furthermore, there is insufficient legal awareness among self-employed citizens and their counterparties, leading to frequent disputes and legal uncertainty. Resolving these issues requires a comprehensive approach, including improving the normative framework, developing standard contracts and recommendations for interaction with the selfemployed, as well as raising the level of legal education among participants in civil-law relations. The significance of these results lies in their potential to enhance the legal protection of selfemployed citizens, improve the quality of civil-law transactions, and reduce the number of conflicts and court disputes. This, in turn, promotes the development of individual entrepreneurial activity, strengthens trust among market participants, and increases the effectiveness of legal regulation in the field of self-employment.