Tourism is an important economic sector that has a multiplier effect on employment, investment, and infrastructure development. However, tourist flows are subject to significant fluctuations caused by external and internal factors. This study aims to analyze the dynamics of tourist flow in Kazakhstan, identify key factors influencing the sector's profitability, and forecast its future development. Research methods include econometric analysis, studying the elasticity of demand, the sensitivity of tourism revenues to various factors, and forecasting the future state of the industry using the Markov model. The results showed that the tourist flow in Kazakhstan is characterized by high variability. The elasticity analysis revealed that a 1% decrease in air ticket prices increases the number of tourists by 0.75-11.3% over the years. Elasticity analysis showed that changes in airfare prices affect the number of tourists, and income sensitivity helped to identify which parameters – the number of tourists, the cost of accommodation, or the number of international flights – have the most significant impact on the financial sustainability of the industry. The forecast showed a 73.5% probability of tourism growth in 2024-2025 but a possible decrease after 2026. The results showed that the tourist flow in Kazakhstan is characterized by high variability, is subject to seasonal and crisis fluctuations, and requires a systematic approach to management. Future research may focus on developing strategies to reduce tourism's dependence on external crises and create mechanisms to ensure its sustainable development.

This study examines the relationship between migration (M), economic activity (EA), and the labour market (LM) in the Republic of Kazakhstan from 2000 to 2022. The research comprises three stages, namely indicator selection, data analysis, and correlation-regression analysis. The study hypotheses propose that migration has a notably adverse influence on both the labor market and economic activity. Secondary data from the World Bank and the National Bureau of Statistics of the Republic of Kazakhstan were employed, covering the years 2000 to 2022. The chosen variables encompass migration growth, GDP, labor productivity, investment in fixed assets, real wages, and unemployment rates. The research includes three latent variables: migration (M), economic activity (EA), and the labor market (LM). The measurement models for these variables show acceptable to high reliability, suggesting a sufficient association between the included variables. Regression analysis reveals a significant negative impact of migration on both economic activity and the labour market. Migration can significantly influence economic activity, unemployment rate, and real wages. The findings support the hypotheses, indicating positive economic indicators and the country's socio-economic development trends. These results are valuable for understanding population dynamics and the potential impact of migration on the economy and social processes in Kazakhstan. Overall, the study provides insights into the relationships between migration, economic activity, and the labour market, highlighting the importance of these factors in shaping the country's development.

In order to understand the impact of digital and artificial intelligence on auditing, it is important for professionals to understand the forces driving the Fourth Industrial Revolution. One of these forces is the explosive growth of data that fuels digital technology. Another force is the acceleration of the pace of change, which brings additional complexity in managing trust in an environment that is becoming increasingly insecure. For example, cyberattacks are becoming more complex and large-scale. Social media also creates new risks. In the field of auditing, first of all we need to understand the ongoing transformations, the types of risks and controls that need to be audited. On the other hand, these trends also open up new opportunities for accounting and auditing professionals. There is an active platform for audit professionals to understand these changes. For example, two years ago, an Ernst & Young survey showed that 74% of executives said they had no strategic plans for artificial intelligence. A year later, exactly the same survey results showed that 73% of managers are already ready to implement artificial intelligence (AI) or plan to implement it in the next 2 years. The second statistic provided by the World Economic Forum shows that 30% of every corporate audit will be performed by artificial intelligence by 2025. Finally, the OECD has counted more than 200 ongoing public sector audit blockchain initiatives in 46 countries. They show the importance of being prepared for this changing environment. To deal with these challenges, audit and finance professionals need to understand (i) how “what” they have to analyse is changing, (ii) the new risks that are emerging, (iii) the new opportunities offered by these disruptive technologies.

The purpose of this work is to study the impact of demographic and socio-economic factors affecting the level of poverty in the regions of Kazakhstan. The research examined the regions of Atyrau, Turkestan, Mangystau, and Akmola regions, where the poverty rate is higher than the average for Kazakhstan. The main factors influencing poverty are divided into four groups: economic, demographic, social and geographical. The current study focuses on the analysis of the general dynamics of poverty in the Republic of Kazakhstan. Accordingly, the study aims to examine the impact of three factors (economic, demographic and social) on absolute poverty. The period under review included ten years, 2011-2021. Five hypotheses were put forward. The SPSS program was used for data analysis, and a correlation-regression analysis was carried out. The results of the study showed that average monthly salary, gross regional product, living wage, number of students at higher educational institutions, number of people who receive state pension payments, number of people who receive assigned state social payments have a significant influence on the poverty rate in Turkestan region. Poverty eradication is one of the biggest and most important tasks of society. This is the main mission of the World Bank and the primary goal in the field of sustainable development, which reflects the agreement of 193 countries on key socio-economic priorities. The results of the study can be used both at the state and local levels to develop programs and strategies to combat poverty in the regions of Kazakhstan.

The Sustainable Development Goals (SDGs), adopted by the United Nations in 2015, highlight the importance of resilience and sustainability in achieving goals such as good health and well-being (SDG 3), decent work and economic growth (SDG 8), responsible consumption and production (SDG 12), and climate action (SDG 13). Addressing these challenges and promoting a supportive work environment through interventions such as team-building events, recognition of employees’ efforts, and providing opportunities for skills development can contribute to the resilience and sustainability of Kazakhstani organizations. This study aimed to explore resilience and sustainability in the workplace in higher education in Kazakhstan from the perspective of managing and academic staff. Interviews were conducted with ten respondents from different universities in Almaty city, Kazakhstan, to identify individual and organizational factors that contribute to resilience and sustainability in the workplace. The findings revealed that teamwork, working environment, work process, functioning, and leadership were critical organizational factors impacting resilience and sustainability. Academic staff emphasized the importance of corporate spirit, solidarity, and teambuilding while managing staff highlighted the need for a clear allocation of tasks and responsibilities. Challenges such as unequal task distribution and a shortage of competent specialists were identified, which can impede work progress and affect productivity. The study suggests that contextually relevant strategies and interventions should be developed to promote positive organizational behavior and overall progress toward sustainable development goals in Kazakhstan, taking into consideration the unique cultural, social, and economic factors that influence the workplace dynamics in the country.