Annotation: The problem of establishing harmonious interethnic and intercultural relations is becoming particularly relevant. There is a need to rethink the mechanisms of cultural interaction capable of forming a stable multi-component identity based on the principles of equality, dialogue and mutual respect. The article analyzes the concepts of «One’s own» and «Someone else’s» as categories of intercultural perception, identify factors contributing to the transformation of interethnic borders into cultural bridges, and consider the Kazakh experience as a model of effective cultural dialogue. The conducted theoretical and analytical study revealed a number of significant patterns characterizing the specifics of intercultural interaction in multinational Kazakhstan. The ethnocultural features of speech behaviour in Kazakh society not only reflect its diversity, but also act as an effective means of intercultural integration6 ensuring mutual understanding and cultural solidarity at the level of everyday communication. It is speech practice that becomes the space where the ideology of the dialogue of cultures is implemented most vividly, flexibly and effectively.

Annotation: This work is devoted to the study of discursive words in translation from Kazakh to Russian. The relevance of the topic is due to the growing interest in the problems of intercultural communication and translation, especially in the context of Kazakhstan's multilingual society, as Kazakh and Russian languages function in close interaction, but the transfer of national-specific linguistic units, such as discursive words, often poses difficulties for translators, teachers, and researchers. The purpose of the study is to identify the features of the functioning of discursive words in the Kazakh language and to determine effective strategies for their translation into Russian, taking into account pragmatic, semantic, and cultural aspects. The main methods used are descriptive method, comparative analysis, contextual analysis, interpretative method, and classification method of translation strategies. Results and their significance: the main functions of Kazakh discursive words have been identified, the main strategies for translating Kazakh discursive words into Russian have been classified, and the difficulties of translation related to cultural specificity have been identified. The study has shown that discursive words cannot be translated mechanically or literally. Their function is to structure dialogue, express intonation, politeness, conviction, doubt, persistence, and respect. They are embedded in cognitive and speech norms, and any attempt at translation requires a creative and interdisciplinary approach that takes into account both linguistic and cultural features.

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 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: 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 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: 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: Main Problem: The rapid growth of e-commerce in Uzbekistan presents challenges in business management, regulatory oversight, and the development of new operational models. Traditional regulatory and decision-making approaches are often inefficient in addressing the complexities of the digital economy. To enhance governance and improve market efficiency, the introduction of artificial intelligence (AI) is essential. Objective: This article examines the potential of AI in Uzbekistan’s e-commerce sector to optimize business management, create innovative models, and enhance government regulation. The study focuses on developing mathematical models for predicting trends and generating alternative management decisions using a knowledge base and principles of product logic. Methods: The research employs mathematical modeling techniques to design AI-driven predictive tools. These models utilize a knowledge base and product logic principles to support automated decision-making. Additionally, AI applications in state regulation are analyzed to evaluate their impact on market monitoring, violation detection, and administrative efficiency. Results and Their Significance: The study highlights that integrating AI into e-commerce regulation can significantly enhance market oversight, improve the detection and prevention of violations, and streamline administrative procedures. The implementation of a knowledge base and product logic principles enables automation, leading to more accurate and efficient decision-making. Ultimately, the study proposes modern e-commerce management methods that strengthen governance, support strategic development, and enhance regulatory effectiveness. These advancements contribute to the growth of Uzbekistan’s digital economy, creating a more favorable environment for businesses and consumers.

Annotation: This article proposed one of the solutions to the important today problem of optimal organization of man-made deposits consisting of mining waste for their further processing. A project is presented to abandon the waste dump facility as the final technological stage of mining operations in favor of storage. The purpose of the project to replace the waste dump facility with storage is to attract additional funds received from the sale of mineral raw materials of man-made mineral deposits. As evidence of the profitability of the considered project of transition from waste dumping to storage of mining waste, a schedule of changes in the cost of overburden and stored rocks over several years was compiled. To conduct a more advanced objective assessment of the effectiveness of the proposed project, possible designs of quarry waste warehouses, their positive and negative aspects in formation and development were considered. The considered warehouse designs and their parameters are theoretically presented in the conditions of the JSC "Kachary ruda" and subjected to an economic assessment. In the process of this assessment, it was necessary and sufficient to take into account only the costs of the transition to the storage of mining waste.

Annotation: Modern distance education requires rapid development of unique educational materials that are of high quality from a methodological perspective. This task creates a significant workload for teachers and methodologists. The aim of the article is to evaluate the effectiveness and practical applicability of various artificial intelligence language models (GPT-4, Claude 3.5 Sonnet and Gemini) for creating educational content using B2 level English language materials as an example. Research methods include comparative analysis of the effectiveness of language models, development of a structured methodology for creating educational materials, and evaluation of generated content according to four key criteria: compliance with B2 level, methodological value, uniqueness of material, and educational potential. Within the framework of the research, a detailed course structure was developed covering all aspects of language learning: grammar, vocabulary, speaking, and speech perception. The research confirms the high efficiency of using artificial intelligence in creating educational materials. Key advantages include significant reduction in content development time, the ability to quickly generate unique materials, and flexibility in adapting to individual student needs. Of particular importance is the methodological variability of generated materials, allowing for the creation of various task formats for developing different language competencies. At the same time, the necessity of professional moderation and refinement of automatically generated materials is emphasized to ensure their maximum educational effectiveness.