The necessity to develop a state policy in the field of rational use of regional assets is due to the need to overcome the consequences of the economic crisis in the context of the introduction and development of effective application of international auditing standards in our country. This makes it possible to understand the requirements of the standards better, as well as accelerate their implementation into domestic audit practice. The study identifies the principles and strategic goals of public policy. In order to work successfully with the private sector, public authorities need to understand the fundamental principles and goals underlying PPPs clearly. Under PPP agreements, private sector contractors become long-term service providers rather than just initial developers of assets, combining the responsibilities of designing, creating, operating and possibly financing assets to provide services needed by the public sector. The article concludes that all the considered models of public policy development generally follow a common algorithm for making political decisions: interests - priorities - risks - goals - resources - decisions. Models define universal characteristics that are characteristic of policy-making processes. In conclusion, it is noted that in the process of developing and implementing state policy in the field of rational use of regional assets, it is necessary to take into account that its main role should not be in the distribution of income between regions but in creating conditions for involving regional assets in production processes through their rational use, in order to increase the economic activity of regions and the quality of life of their population.

The aim of the current study is to assess regional differences in urban development in Kazakhstan using ten indicators classified by financial and economic health, business development, and standard of living. The data from 2018 to 2022 was analyzed, and a rating system was used to evaluate the regions. The data was collected from open sources. A literature review was conducted to determine the leading ten indicators. The research methodology used a rating system to identify leader regions and lag over the past five years. Ten points evaluated each indicator; as a result of all calculations, the maximum score could reach 100 points. The best five-year result was 63.1 in Astana city, 60.8 in Almaty city and 59.6 in Atyrau region. The lowest indicator is in the North Kazakhstan region - 23.7 points, followed by the Kyzylorda region (24.4) and Pavlodar region (25.3). Almaty and Astana cities excel in financial contributions, while other regions receive significant funds based on various factors such as natural resources. The analysis reveals low entrepreneurship development but an increasing number of SMEs. Population growth is observed in the cities of Astana and Almaty, while regional disparities in wages and poverty levels persist. Atyrau region is an industrial region with a low retail rate. The study's results can be used to implement regional development programs.

The ability to meet the needs of the population in fish and fish products and its food security is one of the most acute problems in the Republic of Kazakhstan. The purpose of this study is to study the current state of fisheries in the Republic of Kazakhstan and to propose the development of fisheries in the West Kazakhstan region. Methods for studying of a condition of a fishery of Republic Kazakhstan statistical methods of the data analysis have been used, and exclusively the catch of fish and other water animals, and also dependence of physical volume of fish farming production on total quantity of the made production. In research topical questions of production capacity of fishing and fish-canning enterprises, by kinds and volumes of output production, economic indicators, and also on the enterprises which are carrying out purchase and realization of fish production, wholesale and retail trade, problems of marketing researches in the field of manufacture and safety of fish production are considered. Conclusions - proceeding from the received results it has been concluded that it is necessary to create laboratories and fish farming in autonomous objects, that will allow to develop innovative technologies of cultivation, conservation and replenishment of fish resources in water bodies of region, will provide educational base for training of future specialists, will create conditions for conservation and multiplication of fish resources of Kazakhstan, will increase food safety of the country, will solve key problems of fish industry development. Artificial fish farming involves intervention in the development of organisms in order to increase their productivity, such as regular restocking, feeding, protection from predators, etc.

This paper aims to understand how creative entrepreneurs’ (CEs) motivation influences on sustainability of the cultural code of a nation (SCCN) through generating cultural creative capital (CCCs) in the Kazakhstani mare milk industry (MMI). It presents a challenge for CE to combine and integrate two such distinct sectors: the high-growth technology and cultural production.  We apply our finding on a practical basis in order to create a synergy of cultural creative development, where the main role is assigned to CE. This study purposes to explore the key mechanism of CE impact to SCCN. Content analysis has been used along with 31 in-depth interviews to obtain the research objective. Data was collected from CEs through an interview, along with archival information to construct a synergy of cultural creative development with CEs. The study unfolds by coding themes using Atlas.ti 9 several crucial factors like motivation, domain-relevant skills, affordance and commercialization, and cultural protection attitude to SCCN by cultural creative industries (CCIs). The findings of this research revealed that SCCN is achieved through undertaking a set of process models of CEs in the MMI that can be used as a guideline for a variety of stakeholders. Our paper ends with drawing a set of concluding remarks and insights for theory and practice. May assist as a guideline for other traditional industry which is based on cultural products, or some practitioners which has similar type with MMI may use them to build another business.

The proliferation of digital technologies has made a huge impact on the development of consumers' behavior and purchasing habits. If to consider the rising presence and the role of centennials in the market, it is highly important to comprehend their preferences and consuming behavior. The primary purpose of this article is to examine the increasing role and impact of Instagram on the impulsive purchase of fashion items in the context of generation Z in Kazakhstan and to identify what kind of stimuli may affect the spontaneous decisions of centennials on buying apparel items. The methodology comprises six focus groups with 39 participants and an online survey which involved 106 centennials. The research was conducted in Almaty city among the population Z aged 18 and 22. The results indicate a prominent influence of Instagram in the everyday activities of respondents; moreover, it showed a positive correlation between this platform and the motivations of centennials to buy impulsively. The following results were obtained: 1) activities of fashion brands and friends' recommendations on Instagram act as stimuli on young consumers from generation Z; 2) activities of fashion brands and friends are likely to trigger positive reactions among centennials; 3) positive emotions derived from Instagram mainly can influence on centennials' impulsive purchases of fashion items. The outcome of this research can be helpful in the marketing departments of companies to understand the centennials' consuming habits and their use of social networks.

This study examines the influence of various factors on the branding process of Turkistan city and its impact on tourism development. Through a systematic analysis of relevant literature, the study aims to provide a foundation for urban branding by exploring perspectives, approaches, variables, methods, and related concepts. The analysis focuses on the impact of city branding on foreign tourists' perception of Turkistan and their decision to visit. Additionally, it investigates the tourism values associated with Turkistan and the perceptions of its residents. Statistical and empirical methods were employed in this research, utilizing the SPSS 22 program to analyze survey responses. Correlation, regression, and dispersion methods were used to derive the results. Descriptive statistics indicate that historical places play a significant role in strengthening the brand value perception of Turkistan. The study also highlights existing shortcomings in the city's tourism infrastructure and provides recommendations for improvement. Furthermore, the relationship between city image and city branding is considered, and future research could explore the connection between sustainability and urban branding, thereby contributing to the existing literature. 

This study explores the potential for the development of mutual funds in Kazakhstan by analyzing external factors such as regulatory policies, market conditions, and geopolitical events. The increasing household savings rate in Kazakhstan and growing foreign investment in mutual funds suggest a positive outlook for the industry. The aim of this study is to explore and analyze the external factors influencing the development of mutual funds in Kazakhstan and their potential implications for investors and the broader financial market. Additionally, the study aims to investigate the factors that influence investors' behavior in selecting mutual funds over other investment vehicles such as bank deposits. The study also seeks to develop and test hypotheses regarding the impact of external factors, such as time horizon, investment knowledge, and risk capacity, on the development of mutual funds in Kazakhstan. The research is based on a survey of professionals from the finance and banking industry in Kazakhstan, and the results indicate that consistent past performance, size of funds, and cost of transaction are the most important factors for mutual fund selection. The study concludes that the growth in mutual funds in Kazakhstan presents significant opportunities for investors, fund managers, and policymakers, but also highlights the need for continued research into the factors influencing mutual fund performance.

This article aims to identify the status quo of sustainability covenants firstly, secondly analyze their possibilities in enhancing sustainability performance and thirdly present further research directions. Covenants are additional contractual agreements mainly used in financial contracts, e.g. loans. They often focus on financial performance indicators, e.g., equity and net debt ratio, which the borrower must fulfil. However, the purpose of this article is to present a new approach to non-financial covenants, so-called sustainability covenants. Therefore, also nowadays ecological and social challenges are addressed. Banks have a huge impact on sustainable development by introducing more non-financial indicators in evaluating the creditability of borrowers. As a key hypothesis, this article argues that the approach of integrating ecological and social objectives through non-financial covenants is underrepresented in economic and business practice. Therefore, this article wants to examine how those objectives can be integrated into the financial concept of covenants and rely on research towards an integrative sustainability approach. In addition, a systematic literature review was conducted from October 2022 to July 2023 to analyze the status quo and derive future research directions. The review was based on two databases – Google Scholar and Scopus. As one key result, it was revealed that there is scarce existing literature on sustainability covenants, which refers to them as a policy measure. Only a few publications analyze their usage in financial contracts. However, this study implies the necessity for further research on sustainability covenants, emphasizing that they are powerful indicators to enhance the sustainability performance of the borrower. 

This research work is devoted to assessing the sustainable development of regions in the example of Kazakhstan. Sustainable development is a strategically important aspect of the country, balancing economic growth, social well-being and environmental protection. The paper considers the key indicators used to assess the sustainable development of the regions of Kazakhstan. The Sustainable Development Goal Index (SDI) was calculated based on seven statistical indicators: gross regional product per capita, food security, unemployment rate, poverty rate, crime rate, education level, and environmental pollution in 14 regions and three cities from 2011 to 2021. The data was collected from the Bureau of National Statistics of Kazakhstan. The initial data of stability indicators were used as a matrix with dimensions m * n to calculate the weight coefficients. Further indicators were scaled and standardized. In addition, to evaluate the weighted index, a measure of the entropy of the indicator was calculated. As a result of the index calculation, it was revealed that the rating leaders are the regions with the lowest normalized poverty level, and these regions take the first place - the cities of Almaty, Astana and Shymkent. In comparison, the highest normalized poverty rate with the lowest positions are Turkestan, North Kazakhstan and Zhambyl regions. This work is essential for making effective decisions and developing targeted strategies for the sustainable development of Kazakhstan. It can be used as a basis for further research in the regional development sustainability field.

The impact of oil production on the regional economy and average wages is widely discussed among economists and politicians. The oil industry is one of the main sectors of the economy of Kazakhstan and makes a significant contribution to the country's GDP. An assessment of the interdependence of the indicators of the oil industry on the economy allows us to understand what factors affect the development of this industry and, accordingly, the country's economy. This study provides a comprehensive overview of the impact of oil production on the regional economy and average wages, with a focus on the importance of diversification and sustainability strategies for long-term economic growth. The purpose of this study is to study the positive and negative aspects of the impact of oil production on the region's economy and average wages. The research methodology involves two stages of empirical analysis of oil production data and economic indicators in the region from 2016 to 2021. At the first stage, a correlation analysis (Pearson correlation) was carried out; at the second stage, a predictive regression model was built. The study shows that oil production has greatly contributed to the economic growth and development of the region, which has led to an increase in average wages and improved living standards. The findings of this study are of great importance to policy makers and stakeholders involved in the development of the oil industry in the region.

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.