Annotation: The main problem: The purpose of the article is to describe the use of Extended Reality (Virtual Reality, Augmented Reality, Mixed Reality) in the field of Education and Health, and the opportunities XR technologies can offer to individuals to create new startups and new businesses. The article looks at the use on different field of business and education, the impact on the economy and society and how XR can help in the daily lives of vulnerable groups and the challenges they face in using these technologies. Purpose: Describe the use of Extended Reality (Virtual Reality, Augmented Reality, Mixed Reality) in the field of Education and Health, the opportunities and benefits XR technologies can offer to individuals and businesses, and the impact on the economy and society. Methods: The study was based on direct experience in the field and data collected during the research phase carried out for the implementation of various projects (including interviews with key stakeholder groups, XR researchers, XR company representatives, research studies, reading of success stories). Results and their significance: The research outcome is current knowledge of the use of XR in the field of Education and Health and the relative Business Opportunities

Annotation: The main Problem: The Republic of Kazakhstan has a significant number of single-industry towns (monotowns) that were created based on backbone enterprises during the intensive industrialization period when the country joined the Soviet Union. These towns have faced diverse economic conditions, with some thriving and others struggling due to their reliance on a single industry. The development and economic sustainability of these towns are central issues for the country's regional development. Purpose: This article examines the economic situation of single-industry towns in Kazakhstan, focusing on their development trends, the status of key industries, and the challenges they face. It aims to assess the potential for improving the socio-economic conditions of these towns and identify key policies for their future growth. Methods: The article employs analytical methods, using both qualitative and quantitative data. The research is based on statistical analysis, including demographic trends, industrial outputs, and the structure of key enterprises. Additionally, the article reviews various government programs and strategies aimed at supporting the development of monotowns. Results, their Significance: The study finds that 70 % of the monotowns in Kazakhstan are economically stable, with industries such as mining, metallurgy, and energy generation playing a major role. However, 30 % of the towns face significant challenges, including economic stagnation and dependence on outdated infrastructure. The research suggests that revitalizing these towns requires a multifaceted approach, including investments in modernizing infrastructure, diversifying industries, and creating favorable conditions for entrepreneurship.

Annotation: Among the current issues of rural development, social infrastructure occupies an important place. Currently, this is one of the unresolved problems. The article discusses the current problems of the development of social infrastructure of rural settlements, including insufficient funding, weak material and technical base, lack of qualified personnel and limited access to social services. The purpose of the study is to analyze the current state of the social infrastructure of the village, identify key problems and develop recommendations for their elimination. The methodological basis of the study is a comparative analysis, statistical method, expert assessments and sociological surveys. Research results. The results of the study emphasize the importance of an integrated approach to the modernization of rural social infrastructure, which can improve the quality of life of the population, reduce the level of migration to cities and promote the sustainable development of rural areas. As a result, the main barriers to the development of social infrastructure were identified. Based on the analysis, mechanisms are proposed to improve the efficiency of social infrastructure management, including public-private partnerships, digitalization of services and the development of targeted programs to support rural areas. The practical significance of the study lies in the possibility of using the results obtained to develop programs for the sustainable development of rural areas and improve the quality of life of the rural population. The presented findings may be useful for government bodies, local governments and investors interested in the development of rural regions.

Annotation: The article examines current trends in improving management processes in organizations due to the development of digital technologies, globalization and changing competitive environment. Special attention is paid to the implementation of digital solutions (ERP, CRM, artificial intelligence, big data), flexible management methods (agile, lean) and the integration of ESG principles into corporate governance. An analysis of the practices of leading companies (Google, Amazon, Tesla) revealed the key factors of successful management, including adaptability, customer orientation, the use of a data-driven approach and a corporate culture of innovation. The article uses methods of comparative analysis, case studies, as well as qualitative and quantitative research based on an analysis of the practices of leading companies such as Google, Amazon and Tesla. The data on the introduction of digital technologies and flexible management methods were used. Recommendations have been developed to improve the efficiency of business processes, including automation, flexibility of organizational structures and the development of employee competencies. The conclusions presented in the article can be useful for heads of organizations, business analysts and researchers in the field of management.

Annotation: Value added tax (VAT) is a key element of the tax system of Kazakhstan and the most important source of replenishment of the state budget. Its universal nature allows it to cover almost all sectors of the economy, influencing consumer demand, transparency of financial transactions and the investment climate. In the context of globalization and digitalization, the country's tax policy is undergoing constant reforms aimed at improving the efficiency of VAT administration, reducing the shadow economy and creating favorable business conditions. This paper examines the theoretical aspects of VAT, its evolution and the current state in the tax system of Kazakhstan. The analysis of the fiscal and regulatory functions of the tax has been carried out, the problems of administration and their impact on the economy have been identified. Special attention is paid to the impact of changes in tax legislation and digital control tools on the effectiveness of VAT collection. Based on the study, recommendations are proposed for improving the VAT collection mechanism aimed at increasing its fiscal efficiency, reducing the tax burden on entrepreneurs and increasing the transparency of the tax system. The hypothesis of the study is that proper VAT administration contributes to sustainable economic development, reducing the level of the shadow economy and improving the business climate in the country.

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: 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: 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: 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: The main problem of the study: microfinance organizations (MFOs) face the need to adapt to a rapidly changing digital environment, increased regulation and growing customer expectations in terms of speed and transparency of service. At the same time, operational management, as a key element of the sustainability and competitiveness of MFOs, is often carried out on outdated or fragmented platforms, which reduces the effectiveness of decision-making and increases risks. The purpose of the article: to identify modern trends and assess the impact of digital technologies on the system of operational management of microfinance organizations, as well as to offer recommendations for improving management efficiency based on an analysis of best practices. Research methods: the study used industry literature analysis, a study of the practices of leading microfinance organizations, and a summary of expert opinions, which made it possible to identify patterns in the development of technologies and approaches to operational management in this area. Results obtained: it was found that digitalization and the introduction of intelligent management systems contribute to increasing the efficiency of operational decisions, reducing operational risks and improving the quality of customer service. The study confirmed the relevance of integrating modern technologies into the processes of microfinance organizations to increase their sustainability and competitiveness. Practical significance of the study: the results can be used by microfinance organizations to increase the efficiency of internal processes, minimize risks and improve customer service. The recommendations and identified technologies can be implemented in the digital transformation strategy of MFIs, as well as used in the development of operational management regulations.