IV International Scientific and Practical Conference «Dialogue of times: past, present, future»

DIALOGUE OF TIMES: PAST, PRESENT, FUTURE Proceedings of the IV International Scientific and Practical Conference 2-3 December 2025 BRUSSELS. BELGIUM 2025 UDC 001.1 BBC 1 IV International Scientific and Practical Conference «Dialogue of times: past, present, future», December 2-3, 2025, Brussels. Belgium.232 p. ISBN 978-91-65424-49-4 DOI https://doi.org/10.5281/zenodo.17872241 Publisher: «SC. Scientific conferences» Main organization: Editor: Hans Muller Layout: Ellen Schwimmer The conference materials are in the public domain under the CC BYNC 4.0 International license. The publisher is not responsible for the materials published in the collection. All materials are provided in the author's edition and express the personal position of the participant of the conference. The sample of the citation for publication is Gugnin Aleksandr, Lisnievska Yuliia ANTI-ADVERTISING IN THE HOTEL BUSINESS // IV International Scientific and Practical Conference «Dialogue of times: past, present, future», December 2-3, 2025, Brussels. Belgium. Pp.9-11, URL: https://sconferences.com Contact information Website: https://sconferences.com E-mail: [email protected] Content Arts Rozana Kuka THE CREATION OF THE ARTISTIC IMAGE BASED ON FOLK CREATIVITY AND PERFORMANCE AS A CONTINUATION OF THE CREATIVE PROCESS 4 Cultural sciences Zhunussov Serik Kazyrkanovich SOCIAL ENTREPRENEURSHIP IN CHOREOGRAPHIC EDUCATION: THE KAZAKHSTANI CASE OF LA DANCE COMPLEX 9 Economic sciences Ainash Mussabekova, Batpay Alikhan, Yerkinkyzy Aiziya, Altynbek Nurailym THE IMPACT OF SOCIAL MEDIA MARKETING (SMM) ON THE ECONOMY AND CHANGING CONSUMER BEHAVIOR 16 Amina Aliyar Gasimova THE ROLE OF DIGITAL MARKETING TOOLS IN AZERBAIJAN'S ‘GREEN’ ECONOMY MODEL 20 Chen Lixian, Doszhan Raigul, Zhussupova Zh. DIGITAL FINANCE AND INTELLECTUAL CAPITAL: INNOVATIVE MANAGEMENT PRACTICES AND EVOLVING CHALLENGES 28 Toilybek T.G., Jokebaeva A.A ADVANTAGES AND CHALLENGES OF APPLYING IFRS 15 "REVENUE FROM CONTRACTS WITH CUSTOMERS" IN KAZAKHSTAN 31 Hu Huixin, Doszhan Raigul DIGITALIZATION IN MANAGING STARTUPS: NEW INSIGHTS AND CHALLENGES IN THE MODERN ECONOMIC ENVIRONMENT 37 Jiang Wenhan, Kozhakhmetova Asel STRATEGIES FOR GLOBAL COMPETITIVENESS: LEVERAGING INNOVATION, CROSS-CULTURAL ADAPTABILITY, AND TECHNOLOGICAL ADVANCEMENT 40 Jiang Yun, Koshkina Olga REENGINEERING BUSINESS PROCESSES IN THE ERA OF DIGITAL MANAGEMENT: NEW POSSIBILITIES AND KEY CHALLENGES 44 Cui Yingying, Ashirbekovna Laura FINANCIAL PERFORMANCE ASSESSMENT IN M&A ACTIVITIES: EXAMINING INDICATORS, UNDERLYING MOTIVES, AND LONG-TERM EFFECTS ON STAKEHOLDERS 47 G.Q. Tanrıverdiyeva FİNANCİNG OPPORTUNİTİES AND SOURCES FOR REGİONAL DEVELOPMENT 51 Liu Junxian, Mynzhanova Gulzhakan STRATEGIC PLANNING AS A DRIVER OF ORGANIZATIONAL EFFECTIVENESS AND OPERATIONAL SUCCESS 57 Jurisprudence I.R. Maslianna, N.V. Bocharova UN SOFT LAW DOCUMENTS ON THE RESTRICTION OF HUMAN RIGHTS IN EMERGENCY SITUATIONS 61 Medical sciences Kocharyan Garnik Surenovich A COUPLE’S APPROACH TO THE TREATMENT OF SEXUAL DISORDERS 64 Kocharyan Garnik Surenovich PARADIGMS OF THERAPEUTIC MANAGEMENT OF PATIENTS WITH SEXUAL DYSFUNCTIONS 66 Arman Khozhayev, Oxana Shatkovskaya, Rakhim Abdurassulov, Akaisha Sarina, Talgat Baitileuov, Maxim Stadnikov, Berik Djumabekov LARYNGEAL CANCER: MODERN CLINICAL AND DIAGNOSTIC STRATEGY 68 Pedagogical sciences Aida Adilzhan ENCOURAGING CRITICAL AND CREATIVE THINKING THROUGH INTEGRATIVE STEM LESSON PLAN IN SECONDARY SCHOOL 77 Azim A.E., Myrzakhanova D. THE USE OF MUSIC AND SONGS TO TEACH PRONUNCIATION TO YOUNG LEARNERS 85 A.M. Abdykhalykova, A.B. Akylbek DIALOGIC APPROACH TO BUSINESS COMMUNICATION TEACHING: A THEORETHICAL PERSPECTIVE 92 Gulnaz Kamal METHODOLOGY FOR USING GAMIFICATION TO FOSTER CRITICAL THINKING AND PROBLEM-SOLVING SKILLS IN CHEMISTRY EDUCATION IN HIGH SCHOOL 98 Bektursinova Ayaulym Galymzhankyzy THE ROLE OF DIGITAL TOOLS IN ENHANCING THE PROFESSIONAL COMPETENCE OF PRESCHOOL EDUCATORS 104 Bistra Dimitrova INNOVATIVE EDUCATIONAL STRATEGIES FOR TEACHING BIOMECHANICS IN PROGRAMS ON WELLNESS AND SPA CULTURE 114 Jaksybaeva Asiy THE IMPORTANCE OF USING STEM PROJECTS IN CHEMISTRY EDUCATION 124 О.A. Poplavska IMPLEMENTATION OF PROFESSIONAL ORIENTATION IN TEACHING HIGHER MATHEMATICS TO FUTURE IT SPECIALISTS (ON THE EXAMPLE OF THE TOPIC "DIFFERENTIAL CALCULUS" 132 Sayatbek Nurila DEVELOPING CRITICAL THINKING SKILLS IN PRIMARY SCHOOL STUDENTS AT FOREIGN LANGUAGE LESSONS 137 Shyngyskhan Akerke, Myrzakhanova Dinara STORYTELLING AS A PEDAGOGICAL TOOL FOR SUSTAINING VOCABULARY KNOWLEDGE IN FOREIGN LANGUAGE EDUCATION 140 Tazhedinova Asem Danabekovna ISSUES OF DEVELOPING PROFESSIONAL LEADERSHIP SKILLS OF FUTURE EDUCATORS 143 Yerzhanova Akzhunis THE ROLE OF DIGITAL TECHNOLOGIES IN DEVELOPING COMMUNICATIVE SKILLS OF PRESCHOOL CHILDREN 150 Tagiltseva Alexandra, Saidashev Ruslan, Yerkezhan Sagynbekova AN INVESTIGATION OF SOCIAL MEDIA UTILIZATION FOR ENGLISH LEARNING AMONG UNIVERSITY STUDENTS 160 Kissetay Aiym DEVELOPING STUDENTS’ CRITICAL THINKING SKILLS THROUGH THE COMPARISON OF ENGLISH-LANGUAGE NEWS SOURCES 164 Dilnoza Shakarimova, Yilmaz Halit Satilmis, Danara Raikhanova STEM INTEGRATION IN TEACHING THE RATE OF CHEMICAL REACTIONS IN 9TH GRADE 167 Artykbay Symbat TECHNOLOGY AND LANGUAGE TEACHING METHODS 176 Bekmurzna T.K., Semenikhina S.F. THE IMPORTANCE AND METHODS OF SELF-ASSESSMENT IN BIOLOGY EDUCATION 181 Toktanaliyeva Zh.B., Myrzakhanova D.E. READING COMPETENCE AS A KEY COMPONENT OF ENGLISH LANGUAGE LEARNING 186 Philological sciences Alona Horbatiuk, Julia Boyko FEATURES OF RENDERING THE UKRAINIAN CULTURAL CONCEPT OF "VOLIA" ("WILL") IN ENGLISH 189 Tsapura Oleksandra Oleksandrivna, Boiko Yuliia Petrivna LEXICAL AND STYLISTIC FEATURES OF JOE BIDEN’S AND DONALD TRUMP’S SPEECHES: A COMPARATIVE PERSPECTIVE 193 Mushfıg Borchalı (Chobanov) THE ROLE OF ACADEMICIAN MADAD CHOBANOV IN THE DEVELOPMENT OF AZERBAIJAN-GEORGIAN LITERARY RELATIONS 196 Muslimova Ofelya Surkhay DIALECTS IN BELLES-LETTRES 213 Sevil Elchin Gurbanova PLURILINGUALISM AS A BARRIER TO EFFECTIVE ENGLISH WRITING ASSESSMENT IN AZERBAIJAN 218 A.S. Abdiraukova, M.Y Shingareva DEVELOPING MEDIA LITERACY IN FOREIGN LANGUAGE EDUCATION AS A TOOL FOR ENHANCING CRITICAL THINKING 223 Technical sciences Samed Yusifov, Valeh Jafarov THE ROLE OF HVAC SYSTEMS IN SMART HOMES: INTEGRATION AND BENEFITS 226 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 4 Arts THE CREATION OF THE ARTISTIC IMAGE BASED ON FOLK CREATIVITY AND PERFORMANCE AS A CONTINUATION OF THE CREATIVE PROCESS Rozana Kuka Msc., University of Arts, Tirana Abstract When selecting thematic musical material, composers most often turn to folklore. This occurs not only from the richness and structural integrity of folk song genres, but also due to the vast emotional spectrum these source materials provide. The folk theme serves as an embryonic form which cultivated musical themes and musical imagery are generated by composers. This embryo, prototype originating in folk music, once it enters the composer’s creative laboratory, may be intensified or transformed as required, shaping the expressive atmosphere desired by the author. To bring a musical work to life means to enter into the role of a musical character, a process inseparable from the individuality, artistic personality, and theoretical artistic preparation of the performer. At the same time, we cannot ignore objective factors such as time and place, which significantly influence interpretation. Also, what matters most is that the artistic message should be as naturally as possible, shaped through a well-balanced relationship between the composer and the performer, without disregarding the historical periods in which both have lived. Keywords: Embryo, structure, musical character, performer. Introduction: Folk melodies were a frequent component of repertoire during the Classical period. During the Romantic period, folk melodies were used to create exotic color, whereas in Classicism the folkloric melody was completely asorbed to compositional methods, and to the classical melodic-harmonic system. Thus, folklore became completely integrated into the classical system. A well-known example is the principal theme of the fourth movement of Haydn’s Symphony No. 104, which is based on the Croatian folk song “O Jelena, Jelena, Jabuka zelena.” This theme forms a clear two-phrase period whose symmetry derives directly from the symmetry inherent in the folk verse 1 . In general, the artist is a being inherently driven by an inner need to create on this basis, the performer has the natural right to shape a musical work with elements of his own personality, integrated thoughtfully in accordance with the structure and the concept of the work brings to life. Methodology: The methodology used is closely connected to the nature of the paper. It involves a scientific research approach, in-depth study of the relevant literature. Historical-comparative analysis of reference materials, etc. The performer is the earliest creator in human history. This axiom has accompanied humanity since the birth of social consciousness and has taken on different forms throughout various stages of social development. The impulse to entertain and to create “ART” arose as humans became social beings. At that time, it was the performer who generated creativity, transmitting not only their interpretive skills but also their own artistic creations, which were refined and transformed as they passed from one performer to the next. As is evident, in primitive societies the creator of “ART” was not separate from the performer. The transmission of this “ART” from generation to generation occurred through listening and memorization, with each performer adding or removing what he believed necessary. As we know from folklore, folk creativity undergoes the “people’s refinement”, “LIMA” 2 transforming from one generation to the next. Meanwhile, the creator of “ART” folk remains anonymous, leaving recognition solely to the performer, who is viewed as the only creator. We began this discussion of the composer–performer relationship from early periods precisely to emphasize the creative character of the performer, no matter how faithfully he follows a musical work. 1 Fatos Lumani, Musical Folklore in Albanian Symphonic Works (Doctoral dissertation, Tirana, 2017). 2 Ramadan Sokoli, Albanian musical folklore: Morphology. (Institute of Folklore, Tirana, 1965). IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 5 The musical creation began to distance itself from performance precisely at the moment when musical notation was born (in the 11th century, Guido d’Arezzo created the first musical scale with seven tones: (ut, re, mi, fa, sol, la, si) 3 . Example 1. Yet even in these cases, the composer never performs his ownwork twice in the exact same manner. An identical reproduction could only be achieved electronically, through records, CDs, or recordings. In fact, the success of a performer also lies in the variety of interpretations of a work, always, of course, without crossing boundaries and without altering the solfège, the meter, or the idea. Let us look in detail at several approaches or criteria of interpretation and the elements that define success. To begin, let us consider one of the fundamental principles of interpretation: “Respect for the Score,” a principle that distances the performer from his own creative individuality or from the circumstances of his social and artistic formation. Here we may recall the famous statement of the great conductor A. Toscanini: “My success lies in respecting the score.” But how should we understand this idea of “Respecting the score”? Are we to discard our human nature, our emotions, or our theoretical and artistic training? On the other hand, the distinguished conductor Furtwängler stated that the more freedom one gives to a score, the richer the variety of sonorities that can be found within a single idea. In these two seemingly contradictory cases, the conclusion remains the same. In the first case, the mechanical adherence to the score brings us closer to the author’s original creation and to the period in which it was composed; thus, we remain distant from the inclusion of the performer’s individual elements in the performance process. In fact, such cases have remained rare phenomena. Increasingly, performers’ interpretative freedom has grown, resulting in individualized yet accurate performances that still respect the score. To interpret a musical work means to experience the role of a musical character, a process closely connected to the performer’s level of theoretical and artistic preparation, as well as to their individuality and personality. It is unquestionable that the elements mentioned above clearly influence the formation of an artistic image 4 . Likewise, the objective factors of “time and place” have a clear impact on interpretation. For instance, it is unreasonable to expect that the “Rhapsody” for flute and orchestra composed in 1980 by Tish Daija (example 2.) 3 "Guido d'Arezzo | Italian musician | Britannica". Encyclopædia Britannica. Chicago: Encyclopædia Britannica, Inc. 1 January 2021. Archived from the original on 14 November 2020. 4 Tobias Matthay, Musical Interpretation (London, 1913). IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 6 would be interpreted identically by Gjovalin Shestani 5 in 1981 (the work’s premiere at “May Concerts 1981”) 6 and by a flutist of the 2000s. The 1980s were a period in which the communist system and, as a consequence, the art of Socialist Realism 7 had become fully consolidated. In contrast, by the 2000s Albania enjoyed the freedom to embrace all artistic currents and stylistic directions existing in the world. Thus, it would be unrealistic to expect these circumstances not to affect the interpretations of the two performers. Personally, I believe that these two interpretations would differ from one another, first and foremost because of the individual characteristics of the artists, and secondly due to the different historical periods that shaped their musical education. When comparing two distinct social periods, it is also intriguing to consider a composer’s creative work within the context of societal developments and transformations. “Epic Improvisation” for flute and string orchestra was composed in 1980, while the “Three Concert Pieces”, a suite for flute and piano, according to the composer’s own notes, was completed in May 1996 8 and performed that same year at the “Days of New Albanian Music” festival 9 . These two works by Çesk Zadeja, created before and after 1990, when fundamental changes began in Albania across all areas of life, including the arts, offer an insightful example of how a creator conveys an artistic message. “Epic Improvisation” for flute and string orchestra. Example 3. In this work, the composer relied on the source materials of folk creativity to create the artistic image, specifically using themes from the baritone melodies of the flutes of the North. It is evident here that the themes represent a further development of popular motifs, a deepening of popular philosophy 5 Gjovalin Shestani (n.d.). Born in Shkodër, studied flute at the “Tchaikovsky Conservatory,” Moscow. Considered the most prominent flutist in Albania of his time. 6 The Newspaper “Drita”. (1981, May 24). p. 13. 7 Razi Brahimi, Arts and their development in RPSSH, (Publishing House “8 Nëntori”, 1981). 8 Vasil S. Tole, Çesk Zadeja in Albanian Music: Life and Work (Prishtina, 2022), p. 528. 9 Festival brochure, Muzika e Re Shqiptare, (Tirana, 2003). 10 Çesk Zadeja, Self-production of the Process (Tirana: UFO University Press, 1997), p. 4 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 7 and thought, as the composer improvises and elaborates on the harmonies and characteristic ornaments of the flutes of the northern highlands. “Three Concert Pieces”, a suite for flute and piano. Example 4. This work belongs to the modernist musical repertoire, yet it sounds distinctly Albanian. The Albanian colors and nuances of the work are not lost, even though the use of source material from Albanian folk melodies, such as the characteristic sevenths of Lab music, is transformed into major sevenths, clashes between major and minor, inverted seconds, and dissonances, often enriched with notes outside the traditional modes and folk intonations. Even after the 1990s, when Zadeja turned to contemporary forms and compositional techniques, he remained remarkably clear in expressing his musical ideas. In the preface to the only book on compositional techniques written in Albania, academician Vasil Tole refers to Çesk Zadeja as the “Dean of Albanian Composition.” 10 In all three sketches, he preserves the main structural pillars of the musical thought; for example, time I and time II are presented in ternary form. Atonality itself also tends to move toward clear musical conclusions of musical thought. Harmonically, both dodecaphonism 11 and tonal instability guide the music toward the natural resolution of tones, providing clarity to the work. For instance, in the solo part, the notes find their place within any melodic contour by following the natural tendency of their resolution. When we compare this work with the Epic Improvisation, we observe a logical continuity in the creative approach of the great Albanian composer. It is important to note that the development of musical interpretation in Albania is inseparable from the evolution of cultivated music in the country, which began during the National Renaissance period, around the late 19th century. Although the early stages of Albanian cultivated music during the National Renaissance immediately introduced new features in both content and form compared to our folk music, its level of professionalism was limited. The professional training of musicians was restricted, and the genres performed were few. The establishment of art schools (such as the Artistic Lyceum in Tirana in 1946 12 ) and the gradual creation of artistic institutions (including the State Philharmonic in 1950 13 , the Radio Orchestra 14 , the State Choir, and others), created a suitable environment for nurturing new performing talents on stage. It is important to recognize that one should always deliver a contemporary performance, grounded within the contours of tradition, without departing from the development of form, musical thought, and idea. At the same time, the pressure to perform the score as precisely as possible, remaining completely faithful to it, can be challenging, since it may conflict with the factors that influence interpretation, such as the performer’s identity, emotional state, theoretical and artistic preparation, needs and demands, social context, and so on. What remains most important is that the artistic message is communicated while respecting the relationship between the creator and the performer, keeping in mind the historical periods in which each lived. 11 Henry Barraud, To understand today’s music (F. Leka, Trans.). Tirana: Gjergj Fishta. (Original work published in french“Pour comprendre les musiques d’ aujourd’ hui”, (2014), p.105. 12 Gjovalin Lazri, The J. Misja Artistic Lyceum in the years 1946–1991 (Tirana, 2009), p. 83. 13 Vasil S. Tole, The National Band “Vatra”: A Unique Albanian-American History (Tirana, 2020), p. 406. 14 Eno Koço, The Radio Symphony Orchestra: Past, Present, and Future? (Tirana, 2015), p. 21. 15 Gianni Vattimo, “Etica dell’interpretazione”, Editore, Rosenberg & Sellier, 5’ edizione, (1 agosto, 1989). Ethics of interpretation (5th ed.). IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 8 Gianni Vattimo, an Italian philosopher, offers a very interesting and accurate definition: “Interpretation is not the description of a neutral observer, but a dialogical event, in which the speakers (performers) participate simultaneously and on equal terms with those who composed (created) and made modifications at the time of creation. The performers and creators understand each other as if they share a third horizon, belonging to both, a place where the union of creation and interpretation leads.” 15 In every case, the performer must present the work honestly, as accurately and faithfully to the original as possible, while simultaneously integrating their own artistic individuality, personal beliefs, and social and economic context. Conclusion: The artistic figure, which takes shape in the creator’s laboratory, continues the process of development in the performer’s laboratory. A proper relationship between creator and performer requires acknowledging three fundamental pillars of a performer’s formation, which are inseparable: individuality and talent; theoretical, technical, and professional training; and the socio-political in which the performer grows and participates in society’s challenges. References 1. Çesk Zadeja, Self-production of the Process (Tirana: UFO University Press, 1997). 2. Eno Koço, The Radio Symphony Orchestra: Past, Present, and Future? (Tirana, 2015). 3. Fatos Lumani, Musical Folklore in Albanian Symphonic Works (Doctoral dissertation, Tirana, 2017). 4. Henry Barraud, To understand today’s music (F. Leka, Trans.). Tirana: Gjergj Fishta. (Original work published in french“Pour comprendre les musiques d’ aujourd’ hui”, (2014). 5. Ramadan Sokoli, Albanian musical folklore: Morphology. (Institute of Folklore, Tirana, 1965). 6. Razi Brahimi, Arts and their development in RPSSH, (Publishing House “8 Nëntori”, 1981). 7. Tobias Matthay, Musical Interpretation (London, 1913). 8. Vasil S. Tole, Çesk Zadeja in Albanian Music: Life and Work (Prishtina, 2022). 9. Vasil S. Tole, The National Band “Vatra”: A Unique Albanian-American History (Tirana, 2020). 10. Gjovalin Lazri, The J. Misja Artistic Lyceum in the years 1946–1991 (Tirana, 2009). 11. Encyclopædia Britannica. Chicago: Encyclopædia Britannica, Inc. 1 January 2021. Archived from the original on 14 November 2020. 12. Festival brochure, Muzika e Re Shqiptare, (Tirana, 2003). 13. The Newspaper “Drita” (1981, May 24). IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 15 4. Yan A.F., et al. Effects of Dance Interventions on Psychological and Cognitive Health in Adults and Older Adults: A Systematic Review and Meta-Analysis // BMC Geriatrics. – 2024. DOI: https://doi.org/10.1186/s12877-024-03489-7 (In Eng.) 5. Koch S.C., Riege R.F., Tisborn K., Biondo J., Martin L., Beelmann A. Effects of Dance Movement Therapy and Dance on Health-Related Psychological Outcomes: A Meta-Analysis Update // The Arts in Psychotherapy. – 2019. DOI: https://doi.org/10.1016/j.aip.2019.101607 (In Eng.) 6. Казахская национальная академия хореографии. Официальный сайт. URL: https://balletacademy.kz (In Russ.) 7. OECD. Culture and Local Development: Maximising the Impact. – Paris : OECD Publishing, 2021. URL: https://www.oecd.org/cfe/leed/culture-local-development.htm (In Eng.) 8. Flew T. The Creative Industries: Culture and Policy. – London : Sage, 2012. – 232 p. (In Eng.) 9. Агзамова Д.О. Тенденции развития современной хореографии // Arts Academy Journal. – 2019. – № 1. – С. 28–32. (In Russ.) 10. Portniagina A. Inclusive Dance Practices for Social and Cultural Adaptation of People With Disabilities. – 2020. URL: https://www.researchgate.net/publication/346339510 (In Eng.) 11. Chappell K.A., Duffy A. Creativity and Dance Education Research // International Journal of Education & the Arts. – 2019. URL: https://ore.exeter.ac.uk/articles/chapter/29740274/files/56761268.pdf (In Eng.) 12. UNICEF. Adolescent and Youth Engagement: Guidelines. – New York : UNICEF, 2019. URL: https://www.unicef.org/media/58136/file/Adolescent-and-youth-engagement-guidance-2019.pdf (In Eng.) 13. UNESCO. Global Education Monitoring Report 2020: Inclusion and Education – All Means All. – Paris : UNESCO Publishing, 2020. URL: https://unesdoc.unesco.org/ark:/48223/pf0000373718 (In Eng.) IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 16 Economic sciences THE IMPACT OF SOCIAL MEDIA MARKETING (SMM) ON THE ECONOMY AND CHANGING CONSUMER BEHAVIOR Ainash Mussabekova Senior Lecturer, Department of Management, Academician E.A. Buketov Karaganda National Research University, Republic of Kazakhstan, Karaganda https://orcid.org/0000-0001-6787-8967 Batpay Alikhan Yerkinkyzy Aiziya Altynbek Nurailym Academician E.A. Buketov Karaganda National Research University, Republic of Kazakhstan, Karaganda Abstract In the digital age, social media has become crucial for economic growth. SMM goes beyond simply expanding advertising tools, it rebuilds the principles of competition, changes the way companies communicate with customers, and shapes new consumption habits. Instagram Facebook, TikTok, Facebook, and YouTube have become full-fledged economic platforms where brands, ordinary users, and opinion leaders communicate, create content, and influence customer demand. This work is devoted to the analysis of the impact of social networks on the economy, the study of changes in marketing and the study of how consumer decisions change under this influence. Keywords: social media, SMM, digital marketing, online advertising, influencers, consumer behavior, digital economy, brand communication, personalization, e-commerce. Today, social media has become the main channel for information exchange and an important factor influencing public opinion [1]. A distinctive feature of these platforms is the constant updating of content created by users themselves [2], which ensures their efficiency and allows them to quickly create new trends, increase brand awareness or negatively affect the image of companies. Businesses understand the need to be represented online in order to remain competitive. Classic advertising formats such as television, the press, and billboards are being replaced by interaction with the audience on social networks, where it is possible to attract their attention only through live and tailored content. In such conditions, marketing is transformed into two-way interaction, rather than just data transmission [3]. Customers actively express their opinions, leave ratings and share their experiences, thereby determining their attitude towards the brand. Therefore, it is important to understand the impact The impact of social media on the evolution of marketing Social platforms have radically transformed the approach to marketing. Previously, the focus was on developing an advertising message and distributing it through public communication channels; now the priority is the company's ability to seamlessly integrate into the online user space. The proposed content should go beyond simple advertising, acquiring social value, entertaining character and evoking emotions [4]. As a result, modern marketing is a combination of communication with consumers, the art of storytelling and a detailed study of the behavior of the target audience. Thanks to SMM, brands can quickly track subscribers' reactions. Ratings, comments, publications, and views provide instant feedback and allow you to quickly adapt your marketing policy. The level of personalization has reached unprecedented proportions [5]: advertising systems analyze user preferences, actions, and search queries in order to send messages directly to interested parties, eliminating the need to reach vast groups of potential customers. This accuracy increases the chances of making a deal and optimizes the costs of companies. The increase in the number of opinion leaders had a significant impact. Users have more confidence in bloggers compared to traditional advertising. The explanation is simple: influencers are perceived as ordinary people, not as performers in an advertising campaign. This is how a new industry has emerged, from well–known personalities to small bloggers who influence customer demand in IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 17 specialized areas. Companies actively use their capabilities to promote products, and the effectiveness of such cooperation often surpasses traditional approaches [6]. The economic impact of SMM Social media marketing has had a significant impact on the development of the digital economy. First of all, it accelerates the circulation of products and services. Thanks to social platforms, the time between the appearance of a need and making a purchase is significantly reduced [7]: the consumer gets acquainted with the product in his news feed, clicks on the link and immediately makes a purchase. This has a positive impact on the growth of online commerce and supports the overall economic recovery. SMM also facilitates the process of bringing products to market [8]. Previously, significant financial investments were necessary for successful promotion, but now even a small business can achieve recognition due to the rapid dissemination of information. As a result, a more competitive and diverse environment is emerging. Thanks to this, many regional brands have had the opportunity to increase their representation throughout the country and abroad. In addition, the social media industry has created a huge number of new jobs: content creators, SMM specialists, targeted advertising experts, analysts, blogger managers, and visual content developers. These specialties have become an integral part of today's economic reality and continue to evolve. Social media marketing has an impact on determining the cost of products. Companies closely monitor the level of demand, study changes in user reviews, and promptly adjust prices or the composition of products offered. Due to this, social platforms ensure greater market openness and stimulate competition between companies. An equally important economic effect of using SMM is the opportunity to create fundamentally new business models that did not exist before. The traditional scheme implied the presence of a physical representative office, offline retail facilities, a complex delivery system and large investments in advertising. However, now a significant proportion of commercial activities are fully realized exclusively online. Brands have emerged that sell only through social media, establishing direct contact with consumers and reducing organizational costs. This trend is especially noticeable in the fields of fashion, beauty, jewelry, and specialty products, where attractive visualization and establishing an emotional connection with customers are important. In addition, SMM supports the process of market integration. A company from anywhere in the world has the opportunity to reach potential customers in many other countries, bypassing the need to open foreign offices or lengthy formalities. This speeds up trading and makes the market more accessible and international. This represents a significant advantage for developing countries: local enterprises get a chance to enter the global market directly, without intermediaries. At the same time, competition is increasing, as players from different parts of the world begin to compete in the same space. Social media has a significant impact on business strategies, especially in the field of innovation. Businesses are experiencing the need to regularly improve their products, design, presentation methods, and communication with customers in an effort to meet their demands. This leads to an increase in the pace of business activity: the life of products is shortened, and marketing approaches require greater adaptability. Thus, an environment is being formed characterized by speed, instability and activity in the digital space, where only those brands that are able to quickly respond to changes in information and user preferences become successful. Changing consumer behavior The influence of social media has led to a change in consumers' approach to shopping. The main change affected the decision-making process: if earlier the choice was based on the opinions of specialists or official data, now the determining factor is the assessments of other people and personal experience of using the product. Customers are increasingly paying attention to the appearance of the product in daily use, the reviews of others and its compliance with current trends [9]. The emotional component is of paramount importance. Social platforms have an impact through visual content, musical accompaniment, and narrative techniques, eliciting instant reactions and often provoking spontaneous acquisitions. At the same time, consumers place increased demands on companies: not only product characteristics are important, but also reputation, openness, respect for culture, and responsiveness to requests. In the online environment, brand inaction is regarded as neglect, which negatively affects the level of trust. In addition, the acquisition process is increasingly associated not only with practical benefits, but also with the expression of individuality. People tend to choose products that match their lifestyle, beliefs, and sense of self. A brand that has formed a community or belief system around itself receives guaranteed customer support. Researchers pay close attention to the peculiarities of the perception of social media marketing by different age groups. Young people – especially representatives of the Z and IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 18 Alpha generations – consider social networks as an integral part of their reality. For them, these platforms are not just a channel for receiving information, but a platform for communication, demonstrating themselves and finding their place in the world. They tend to rely on the advice of popular bloggers and prefer visual content, which makes them extremely susceptible to new trends and rapidly spreading trends. Millennials, on the other hand, demonstrate greater balance in decision-making by comparing products and studying reviews, but they also actively use social media to make choices. In the field of social media, the psychology of buyers is undergoing changes. More and more people are making choices impulsively, guided by feelings and visual images. Effects like the fear of missing out on something important (FOMO), the desire to conform to the opinions of others, the aesthetic component of the product and the desire to be part of the community have a significant impact on the acquisition process. This leads to a feeling of information overload due to the constant flow of new offers, product demonstrations, comparisons, and user advice. Therefore, companies try to build a reputation as a reliable brand by showing the production process, publishing reviews and presenting use cases from real customers. The growing demand for openness dictates new rules for marketing campaigns. At the same time, social platforms are turning into a place of formation of stable behavioral patterns. Users are increasingly taking ideas from Instagram and TikTok, exploring products through reviews, and expressing their opinions in comments. It transforms not only the ways of consumption, but also the way of life itself. Marketing experts are beginning to view customer actions not as individual episodes, but as an integral part of everyday online activity, which includes watching content, communicating in groups, and sharing their own experiences. SMM as a tool for shaping trends and public opinion Social networks have significantly accelerated the process of spreading new trends; just one viral post, memorable video or popular meme can instantly influence the choice of a huge number of people [10]. This ability has an impact not only on fashion and entertainment, but also on technological innovation, lifestyle, and consumer behavior. Enterprises need to adapt quickly to these changes in order to remain competitive. In addition, SMM plays an important role in brand reputation management. An ill-considered message can trigger a serious crisis almost immediately. However, skillful interaction with the target audience allows companies to strengthen their reputation, gain customer loyalty and build strong relationships. It should also be noted that SMM is transforming the position of brands in the socio-cultural space. Previously, companies often avoided discussing social and ethical issues, but today users expect them to have a clear position on various topics. Consumers are interested not just in products, but in the values that underpin them. We are talking about environmental awareness, social justice, equal opportunities, consumer protection and responsible business. Ignoring these public demands can lead to the brand being perceived as conservative and losing the trust of the audience. Social platforms have significantly strengthened the relationship between public opinion and marketing approaches. Almost any incident – be it cultural, political, sporting, or environmental – can receive widespread coverage around the world in a short period of time. In such circumstances, companies are required not only to analyze incoming information, but also to anticipate the potential reaction of the audience to various statements. Missteps in communications can cause a wave of criticism, while prompt support for important topics helps to improve the brand's image and strengthen its ties with consumers. Moreover, SMM has created a new model of interaction between brands and their audience. Communication has become paired: companies respond to user feedback, participate in discussions, demonstrate the behind-the-scenes life of the company, openly share information about production processes and actively engage in discussions. This style of communication creates the impression of openness and humanity of the brand, which is of particular importance in the face of fierce competition. Consumers appreciate the company's sincerity and willingness to engage in dialogue, even when it comes to problematic issues or criticism. As social networks develop, they are increasingly transformed into a platform for creating cultural standards. Memes, visual styles, new types of content, and discussion of significant topics are all integrated into the digital identity of society. Companies that successfully adapt to this context gain a competitive advantage. They transform from ordinary sellers of goods into participants in the cultural environment, creating an engaged community around them. As a result, the impact of SMM is expanding beyond the economic sphere and marketing, encompassing larger-scale social and cultural processes. Risks and limitations of SMM IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 19 SMM has its drawbacks and barriers. The high concentration of content on social media leads to the fact that it becomes a difficult task to attract and retain the attention of subscribers. As a result, businesses have to invest significant resources in developing original content and scrutinizing their target audience. The protection of personal data is of particular concern. Social platforms actively collect extensive user data, and the misuse of this information can provoke a negative public reaction and undermine the company's reputation. In addition, there are problems with misinformation, artificially created reviews and false information that make it difficult for consumers to choose and jeopardize the principles of fair competition in the market. Conclusion It can be noted that SMM has become a key element of the modern digital environment. This transformed the marketing strategies of enterprises, provided additional opportunities for small companies, and defined fundamentally different consumption patterns. Thanks to social platforms, the market has gained greater mobility, speed and competitiveness. At the same time, new challenges have arisen – the need for continuous improvement, the likelihood of information overload and problems of personal data protection. Despite this, the importance of social media will remain high, and the impact on the economy and consumer behavior will increase. The future development of SMM directly depends on the integration of innovative solutions, including artificial intelligence, algorithm-based prediction systems, virtual reality technologies, and content generation tools. Currently, organizations use AI to study the behavior of the target audience, automate advertising activities, generate individual offers, and improve resource allocation. Analytical tools are becoming increasingly accurate: they allow you to predict current topics, the most attractive type of content, and the way information is presented that provokes an emotional reaction. At the same time, a trend is emerging in the use of virtual influencers – digital personalities developed through three-dimensional modeling. These characters successfully attract a huge audience and communicate with subscribers, imitating the behavior of people. This provides new horizons for brands, as such influencers are under the full control of organizations and eliminate the threat to reputation. An equally significant vector is the evolution of social commerce platforms that allow you to make purchases directly in the app. In the future, the distinction between information content and the sales process will be completely erased. The customer will have the opportunity to buy the product they like in just a couple of actions, which will further accelerate economic activity and increase the effectiveness of marketing efforts. References 1. Kaplan, A. M., & Haenlein, M. (2010). Users of the World, Unite! The Challenges and Opportunities of Social Media. Business Horizons, 53(1), 59–68. pp. 59–63. — URL: https://www.sciencedirect.com/science/article/abs/pii/S0007681309001232?via%3Dihub 2. Kietzmann, J. H., Hermkens, K., McCarthy, I. P., & Silvestre, B. S. (2011). Social Media? Get Serious! Understanding the Functional Building Blocks of Social Media. Business Horizons, 54(3), 241–251. pp. 240–247: — URL:https://doi.org/10.1016/j.bushor.2011.01.005 3. Mangold, W. G., & Faulds, D. J. (2009). Social Media: The New Hybrid Element of the Promotio Mix. Business Horizons, 52(4), 357–365. pp. 352-360. — URL:Social media: The new hybrid element of the promotion mix - ScienceDirect 4. Tuten, T. L., & Solomon, M. R. (2017). Social Media Marketing. SAGE Publications. pp. 35–80. 5. Chaffey, D., & Ellis-Chadwick, F. (2019). Digital Marketing: Strategy, Implementation & Practice. Pearson. pp. 10–40; 120–160. 6. Abidin, C. (2018). Internet Celebrity: Understanding Fame Online. Emerald Publishing. p. 14. — URL:https://bookstore.emerald.com/media/preview/9781787560796-23-2.pdf? 7. Statista Research Department. (2023). Social Media Impact on Consumer Behavior Report. Statista. p. 12. 8. Smith, A., & Anderson, M. (2023). Social Media Use in 2023. Pew Research Center. p. 7. . — URL: https://www.pewresearch.org/internet/2023/11/15/social-media-use-in-2023/ 9. Solomon, M. R. (2020). Consumer Behavior: Buying, Having, and Being. Pearson. pp. 300–370. 10. Jenkins, H., Ford, S., & Green, J. (2013). Spreadable Media: Creating Value and Meaning in a Networked Culture. New York University Press. pp. 1–40. 11. Zuboff, S. (2019). The Age of Surveillance Capitalism. PublicAffairs. pp. 110–160. — URL: Zuboff, Shoshana.The Age of Surveillance Capitalism.2019-part-2.pdf IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 20 THE ROLE OF DIGITAL MARKETING TOOLS IN AZERBAIJAN'S ‘GREEN’ ECONOMY MODEL Amina Aliyar Gasimova Master's student (MBA in Marketing) at Azerbaijan State Economic University (UNEC) РОЛЬ ИНСТРУМЕНТОВ ЦИФРОВОГО МАРКЕТИНГА В МОДЕЛИ «ЗЕЛЕНОЙ» ЭКОНОМИКИ АЗЕРБАЙДЖАНА Гасымова Амина Алияр Студент магистратуры (MBA по маркетингу) Азербайджанского государственного экономического университета (UNEC) Abstract This study provides a detailed analysis of how digital marketing tools influence Azerbaijan’s green economy model and how they are integrated into sustainable development strategies. Against the backdrop of environmental policy, the expansion of renewable energy projects, effective waste management, and the rise of environmental awareness in recent years, digital platforms have become key instruments of communication and influence in promoting the green economy. A mixed-methods approach was applied in the research, including the analysis of academic sources, government strategies, international reports, examples of digital analytics, and companies’ digital activities. The results indicate that social media serves as a crucial tool for informing broad audiences about green economy initiatives, increasing environmental awareness, and strengthening brand trust. Video campaigns, infographics, and interactive content enhance public interest in environmentally responsible behavior and help shape sustainable consumption patterns. Content marketing contributes to the systematic and persuasive delivery of environmentally responsible messages, while SEO strategies improve the digital visibility of eco-friendly products and services, enabling them to be discovered by a wider audience. Influencer marketing plays a pivotal role in disseminating environmental topics, especially among younger generations. The promotion of environmental values by influencers on social media significantly enhances the public’s ecological awareness. Digital analytics acts as an essential tool for measuring the effectiveness of environmental projects, analyzing user behavior, and optimizing strategies. These analytical insights enable brands to develop more precisely targeted campaigns, manage resources more efficiently, and plan green economy initiatives more effectively. Overall, the study concludes that digital marketing tools hold significant importance for the development of Azerbaijan’s green economy—not only as communication instruments but also as mechanisms for strategic management and raising public awareness. Their consistent and targeted application contributes to expanding environmental consciousness, increasing public participation in ecological initiatives, and accelerating the achievement of the country’s sustainable development goals. Аннотация В данном исследовании тщательно анализируется влияние инструментов цифрового маркетинга на модель «зеленой» экономики Азербайджана и их интеграция в стратегии устойчивого развития. На фоне экологической политики, расширения проектов в области возобновляемых источников энергии, эффективного управления отходами и повышения экологической осведомленности в последние годы цифровые платформы стали ключевым инструментом коммуникации и влияния в продвижении зеленой экономики. В исследовании был использован смешанный подход, включающий анализ научных источников, государственных стратегий, международных отчетов, примеров цифровой аналитики и цифровой деятельности компаний. Результаты исследования показывают, что социальные сети являются ключевым инструментом для информирования широкой аудитории об инициативах в области зеленой экономики, повышения экологической осведомленности и укрепления доверия к бренду. Видео кампании, инфографика и интерактивный контент повышают интерес общественности к экологически безопасному поведению и способствуют формированию моделей экологичного потребления. Контент-маркетинг способствует систематическому и убедительному представлению экологически ответственных сообщений, а SEO-стратегии повышают цифровую видимость экологичных продуктов и услуг, обеспечивая их обнаружение более широкой аудиторией. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 21 Маркетинг влиятельных лиц играет решающую роль в распространении экологических тем, особенно среди молодежи. Продвижение экологических ценностей влиятельными лицами в социальных сетях способствует повышению экологической осведомленности общественности. Цифровая аналитика служит важным инструментом для измерения эффективности экологических проектов, анализа поведения пользователей и оптимизации стратегий. Эти аналитические данные позволяют брендам разрабатывать более точно нацеленные кампании, оптимально управлять ресурсами и более эффективно планировать инициативы в области «зеленой» экономики. Общий вывод исследования заключается в том, что инструменты цифрового маркетинга имеют особое значение для развития «зеленой» экономики в Азербайджане не только как средство коммуникации, но и как механизм стратегического управления и повышения осведомленности общественности. Целенаправленное и постоянное применение этих инструментов способствует расширению экологического сознания, увеличению участия общественности в экологических инициативах и более быстрому достижению целей устойчивого развития страны. Keywords: Green economy, Digital marketing, Social media, Digital analytics, Environmental responsibility, Green branding Ключевые слова: Зеленая экономика, Цифровой маркетинг, Социальные сети, Цифровая аналитика, Экологическая ответственность, Зеленый брендинг 1. Введение В последнее время развитие «зеленой» экономики в Азербайджане стало одним из главных органов государственной политики. Расширение проектов по использованию возобновляемых источников энергии, улучшение управления отходами, ужесточение экологических норм и переход к устойчивым производственным методам в центре стратегии экономического развития. Эти меры не только улучшают показатели экономики, но и сохраняют природную среду. Для достижения целей «зеленой» экономики важно повысить уровень информированности населения и экологической ответственности бизнеса. Цифровые методы маркетинга играют решающую роль в этом процессе. Социальные сети, контент - маркетинг, SEO, сотрудничество с известными людьми и цифровой анализ помогают быстрее распространять информацию о «зеленой» экономике, повышать общественное внимание к этим инициативам и формировать позитивный имидж брендов. С помощью цифровых инструментов можно распространять экологические идеи среди большого круга людей, продвигать устойчивый образ жизни и формы, обеспечивать экологические нормы поведения. Таким образом, цифровой маркетинг стал основой для продвижения «зеленой» экономики и способствовал ее развитию в обществе и обеспечении безопасности (Алиев, 2021). 2. Обзор литературы Недавние исследования показывают, что «зелёная» экономика и цифровой маркетинг имеют большое значение. Основные принципы «зеленой» экономики — это устойчивость к экологическим воздействиям, эффективное использование ресурсов и сокращение количества углекислого газа (Алиев, 2021).В глобальном варианте и исследования в Азербайджане показывают, что успешность производства этой модели зависит не только от технологического и экономического прогресса, но и от уровня знаний общества (Мамедов, 2022). Цифровой маркетинг играет ключевую роль в популяризации идей «зеленой» экономики и распространении общественного мнения. Помимо сетей, контент - маркетинга, SEO и работы с инфлюэнсерами, цифровая социальная аналитика помогает распространять экологические проекты среди большего количества людей и повышать осведомленность о проблемах экологии (Гасымова, 2023; Каримов, 2021). Исследования показывают, что цифровые каналы не только донашивают информацию, но и укрепляют доверие к брендам, обосновывают позицию особой ответственности и стимулируют устойчивое поведение потребителей (Гусейнли, 2020; Сафарова, 2022). Кроме того, цифровая аналитика позволяет измерять эффективность экологических инициатив и принимать стратегические решения на основе электронных данных ( Рзаев, 2020). Исследования, проведенные в Азербайджане, показывают, что целенаправленное использование контент-маркетинга и стратегий в социальных сетях, особенно среди молодёжи, играет решающую роль в укреплении IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 22 основ «зеленой» экономики. Обзор литературы показывает, что для достижения успеха в развитии «зеленой» экономики важны не только технологические и технологические меры, но и фундаментальные стратегии стратегического маркетинга. Такой подход способствует повышению осведомленности и продвижению развития в стране . 3. Методика. В данном исследовании используется смешанный подход, сочетающий качественные и количественные данные. Главная цель – Систематическая оценка роли инструментов глобального маркетинга в инициативах по развитию «зеленой» экономики в Азербайджане. Для этого континенты собрали данные из разных источников, сравнили и проанализировали их, чтобы сделать общие выводы. Данные были получены из нескольких источников: 1) Научные и академические материалы: Теоретическая часть исследований завершилась публикациями по зеленой экономике, устойчивому развитию и влиянию фильтрационного маркетинга на экологические инициативы. Эти данные позволили использовать современные научные подходы, изучить модели экологического поведения и принципы цифровой коммуникации. Анализ академических источников укрепил теоретическую основу, соблюдая стандарты реалистичности в Азербайджане. 2) Официальные документы и стратегические планы: Проанализированы стратегические карты, программы и документы независимости Азербайджана, связанные с зеленой экономикой и возобновляемыми источниками энергии. Целью является то, что в каких регионах цифровые инструменты важны для системы зеленого развития страны. В этих документах изначально установлены приоритеты в области энергоэффективности, снижения качества жизни, цифрового управления, зеленых зон и информирования общества. Кроме того, высоко оценили, что политика Армении в области зеленой экономики соответствует международной практике, основанной на отчетах ООН, Всемирного банка, ЕС, ЮНЕП и других международных организаций. Национальные и развивающие документы,как цифровой маркетинг применяется для продвижения экологических инициатив на правительственном уровне. 3) Цифровые ресурсы и примеры компаний: Применение методов маркетинга широко распространено на примерах социальных сетей, сайтов контент - маркетинга и аналитики. Проанализировали стратегии цифровых коммуникаций местных и международных компаний, работающих в сфере телекоммуникаций, подробно изучили, как они взаимодействуют с аудиторией , используют визуальные и контентные методы, а также стратегию продвижения бренда в экологическом контексте. Для оценки восприятия экологических инициатив проверим показатели эффективности социальных сетей: просмотры, лайки, комментарии, репосты . Также изучили аналитику сайтов выбранных компаний, источники трафика, поведение пользователей, коэффициенты конверсии, популярные разделы и поиск тенденций. Это помогло понять, как цифровые ресурсы влияют на коммуникацию экологических ценностей, повышение осведомлённости и узнаваемости бренда. 4. Формирование «зеленой» экономики в Азербайджане В Азербайджане сложилась модель «зеленой» экономики, последние глобальные экологические проблемы, изменение климата и нехватка ресурсов. За последние годы опыт стран мира показал, что устойчивое развитие возможно не только за счет повышения уровня и технологических изменений, но и за счет повышения ответственности и социальной осведомлённости. Поэтому правительство Азербайджана рассматривает развитие «зеленой» экономики как критический стратегический приоритет. Государственная стратегия и программа являются основными направлениями определения: развитие возобновляемых источников энергии, эффективное управление отходами, применение чистых технологий и защита окружающей среды. Такой подход обеспечивает устойчивое развитие как в промышленности, так и в сельском хозяйстве. Энергетический сектор страны модернизируется для поддержки проектов по использованию возобновляемых источников энергии и принятия мер по уменьшению выбросов углекислого газа. Важным обеспечением достижения развития «зеленой» экономики является повышение осведомлённости населения. Организация образовательных программ в школах и вузах, предоставление информации через цифровые IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 23 носители и активное участие общественности в проектах способствуют выращиванию экологической культуры. Это также вдохновляет бизнес на ответственное поведение и нарушает общественные отношения и экологические инициативы. По сути, управление «зеленой» экономикой в Азербайджане — это сложный и многосторонний процесс. Основными его элементами являются государственная политика, внедрение инноваций, расширение проектов в сфере возобновляемых источников энергии и повышение осведомленности граждан. Эта модель организации длительного пребывания устойчивость развития и обеспечение экологической ответственности на всех уровнях (Алиев, 2021). 5. Роль инструментов цифрового маркетинга 1) Социальные сети Социальные сети являются одним из наиболее значимых и эффективных инструментов для информирования общественности об инициативах в области зеленой экономики. Эти платформы позволяют компаниям и организациям представлять свои экологические проекты, инициативы в области возобновляемой энергетики и модели устойчивого производства широкой аудитории. В Азербайджане многие компании демонстрируют свою экологическую ответственность с помощью видео кампаний, инфографики, интерактивных викторин и пользовательского контента в социальных сетях. Это не только укрепляет доверие к бренду, но и поощряет экологически безопасное поведение потребителей, направляя их к более устойчивым продуктам (Гасымова, 2023). Социальные сети также незаменимы для информирования общественности и повышения экологической осведомленности. Например, экологические кампании, распространяемые через Instagram, Facebook, TikTok и YouTube, способствуют более быстрому внедрению идей «зеленой» экономики среди молодого поколения. Эти инструменты позволяют компаниям вести двустороннюю коммуникацию со своей аудиторией: пользователи не являются просто пассивными получателями информации, но также могут задавать вопросы, делиться своими мнениями и участвовать в инициативах. Кроме того, аналитические возможности социальных сетей позволяют компаниям отслеживать интересы аудитории, ее реакции и поведение при обмене информацией. На основе собранных данных компании могут разрабатывать более целенаправленные кампании, оптимизировать свои сообщения и измерять влияние своих экологических инициатив. Это служит стратегическим инструментом, который не только обеспечивает визуальное представление инициатив «зеленой» экономики, но и повышает их эффективность. Таким образом, социальные сети играют важную роль в продвижении зеленой экономики в Азербайджане, служа инструментом для коммуникации, пропаганды и аналитики. Целенаправленное использование этих инструментов может продемонстрировать экологическую ответственность компании, повысить экологическую осведомленность общественности и способствовать устойчивому потреблению. 2) Контент-маркетинг Контент-маркетинг является одним из наиболее значимых цифровых инструментов продвижения «зеленой» экономики. С помощью статей, блогов, аналитических отчетов, электронных книг и другого письменного контента компании и организации могут донести до широкой аудитории информацию о своей экологической ответственности, принципах устойчивого производства и проектах в области возобновляемой энергетики. Речь идет не только о распространении информации; но и укрепление доверия к бренду, повышение экологической осведомленности общественности и поощрение устойчивого потребления. С помощью контент-маркетинга компании могут строить долгосрочные отношения со своей аудиторией. Например, бренды, которые регулярно публикуют контент на темы устойчивого развития и экологии, укрепляют доверие и лояльность своей аудитории. Посты в блогах и контент в социальных сетях не только продвигают продукты и услуги; они способствуют пониманию экологических проблем в обществе, подчеркивают важность зеленых инициатив и влияют на повседневное поведение людей. Представление контента в различных форматах также имеет решающее значение для охвата разных сегментов аудитории. Например, визуальные материалы — инфографика, короткие видеоролики и анимация — позволяют объяснять сложные экологические темы простым и увлекательным способом. В то же время более глубокие и подробные аналитические отчеты, научные статьи и кейсы формируют устойчивый имидж компаний и завоевывают доверие профессиональной аудитории. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 24 Контент-маркетинг также является частью стратегии социальной ответственности компании. Потребители оценивают не только продукты или услуги, но и экологическую и социальную ответственность бренда. Когда эта ответственность открыто и прозрачно представлена в контенте, это повышает доверие аудитории к компании и интерес к бренду. Таким образом, контент-маркетинг служит незаменимым инструментом для продвижения «зеленой» экономики и формирования экологического сознания общества. Его целенаправленное и последовательное использование укрепляет имидж брендов в области устойчивого развития, обеспечивает просвещение общественности и способствует экологически безопасному поведению (Каримов, 2021). 3) SEO и цифровая видимость Стратегии SEO (поисковая оптимизация) являются одним из ключевых цифровых инструментов, которые обеспечивают легкий поиск инициатив зеленой экономики и экологически чистых продуктов в Интернете. В Азербайджане благодаря оптимизированным веб-сайтам и ключевым словам для эко-брендов потенциальные потребители могут легче находить продукты и услуги. Это не только помогает увеличить продажи, но и обеспечивает охват более широкой аудитории экологическими инициативами и экологическими сообщениями. Стратегии SEO также повышают цифровую видимость и конкурентоспособность бренда. Оптимизированный контент, правильное тегирование и удобная для поисковых систем структура укрепляют присутствие компаний в Интернете. Это позволяет экологическим брендам получить признание как на местном, так и на международном уровне. Благодаря правильному внедрению SEO экологические инициативы достигают не только существующей аудитории, но и целевой демографической группы более эффективно, представляя сообщение бренда более широкой аудитории. 4) Маркетинг влиятельных лиц Маркетинг влиятельных лиц — это современный и эффективный способ донесения идей зеленой экономики до широкой аудитории. С помощью местных влиятельных лиц, продвигающих экологические ценности, бренды доносят свои идеи до пользователей социальных сетей более убедительным и увлекательным способом. В Азербайджане инфлюэнсеры играют особенно эффективную роль в продвижении экологических инициатив, поскольку молодое поколение активно использует цифровые платформы. Инфлюэнсеры не только продвигают продукты и услуги, но и выполняют миссию по повышению экологической осведомленности. Они информируют своих подписчиков о таких темах, как возобновляемые источники энергии, сокращение отходов и ответственность за окружающую среду, поощряя их делать экологически безопасный выбор в повседневной жизни. Такой подход не только укрепляет доверие общественности к бренду, но и способствует повышению экологической осведомленности аудитории социальных сетей. 5) Цифровая аналитика и принятие решений на основе данных Цифровая аналитика — незаменимый инструмент для измерения и повышения эффективности инициатив в области «зеленой» экономики. Этот инструмент позволяет компаниям отслеживать результаты кампаний, оценивать реакцию аудитории на экологические темы и анализировать поведенческие модели. На основе собранных данных оптимизируются стратегии, что позволяет кампаниям более точно достигать целевую аудиторию. Принятие решений на основе данных не ограничивается маркетинговой деятельностью; этот подход также влияет на общую бизнес-стратегию эко-брендов. Контент адаптируется к интересам клиентов, рекламные бюджеты используются более эффективно, а планирование экологических инициатив осуществляется более точно. Таким образом, цифровая аналитика не только повышает эффективность деятельности компаний, но и способствует повышению экологической осведомленности общественности. 6. Анализ влияния цифрового маркетинга на инициативы в области зеленой экономики в Азербайджане В этом разделе анализируется влияние инструментов цифрового маркетинга на инициативы в области зеленой экономики в Азербайджане. Исследования показывают, что цифровые платформы являются ключевым средством для донесения экологических сообщений до аудитории и формирования общественного мнения (Гасымова, 2023). Социальные сети: компании представляют свои экологические инициативы с помощью видео кампаний, инфографики и интерактивных постов. Такой подход укрепляет доверие к бренду и повышает интерес потребителей к экологичным продуктам. Социальные сети также IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 31 ADVANTAGES AND CHALLENGES OF APPLYING IFRS 15 "REVENUE FROM CONTRACTS WITH CUSTOMERS" IN KAZAKHSTAN Toilybek T.G. Master, senior lecturer, University of Turan, Almaty, Republic of Kazakhstan Jokebaeva A.A 4th year student of the OP “Accounting and Audit”, University of Turan, Almaty, Republic of Kazakhstan Abstract IFRS 15 "Revenue from Contracts with Customers" is one of the key international financial reporting standards defining revenue recognition principles. For Kazakhstan, which is actively integrating into the global economy and improving financial regulation, the implementation of this standard plays a significant role. This article analyzes the benefits and challenges of implementing IFRS 15 in Kazakhstani organizations, allowing us to assess its effectiveness and identify areas for further improvement. This paper examines the conceptual provisions of the standard, based on a five-step revenue recognition model, and analyzes their impact on the quality of financial reporting. The key benefits of implementing IFRS 15 include increased comparability of financial statements between companies, greater transparency of financial results, improved management decision-making, and increased investor confidence. Particular attention is paid to the fact that IFRS 15 facilitates a more accurate reflection of financial transactions, particularly in areas where contracts include multiple performance obligations, variable consideration, or long performance periods. Along with the benefits, the paper also identifies the main challenges of implementing the standard in Kazakhstan. These include insufficient training of accounting personnel, the need for detailed interpretation of individual provisions of the standard, the lack of uniform application practices, and significant labor costs associated with revising accounting policies and implementing new procedures. Additional challenges arise from the need to accurately document contracts, assess the degree of fulfillment of obligations, and exercise professional judgment, which is particularly critical for companies in the construction, oil and gas, and telecommunications industries. The practical experience of Kazakhstani companies is also analyzed, demonstrating that the successful implementation of IFRS 15 depends on the level of accounting automation, the quality of internal controls, and the participation of qualified specialists. The paper concludes with recommendations for improving the application of the standard, including professional development, the development of methodological clarifications, and the modernization of accounting systems. Keywords: IFRS 15, revenue recognition, international financial reporting standards, Kazakhstan, contractual obligations, variable consideration, reporting transparency, implementation challenges, accounting policies, accounting automation. Introduction In the context of the global transformation of financial markets and increasing international integration, the corporate reporting system is acquiring particular importance as a tool for ensuring transparency, economic predictability, and trust among economic participants. International Financial Reporting Standards (IFRS) serve as a universal mechanism for harmonizing accounting processes, creating a unified methodological framework for the comparability of financial information across different countries and industries. In this context, IFRS 15 "Revenue from Contracts with Customers" plays a special role, being the key standard governing the recognition of one of the fundamental elements of financial statements—revenue. IFRS 15 "Revenue from Contracts with Customers" was developed in response to the need to eliminate inconsistencies inherent in previous industry standards and local interpretations of revenue recognition principles. Based on the concept of transferring control over assets or services, the standard introduces a universal five-step revenue recognition model aimed at more accurately reflecting the economic substance of transactions. This model provides for the detailed identification of contractual obligations, the measurement of the transaction price, and the allocation of revenue in accordance with the fulfillment of obligations to the customer. Unlike previous approaches focused on legal form, IFRS 15 "Revenue from Contracts with Customers" focuses on the economic substance of the contract, significantly enhancing the analytical value of financial statements. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 32 For Kazakhstan, the implementation of IFRS 15 "Revenue from Contracts with Customers" is of not only methodological but also strategic interest. On the one hand, this is driven by the state's desire to enhance investment attractiveness, develop the stock market, and integrate with the international financial community. On the other hand, the country's regulatory framework is gradually adapting to international requirements, encouraging businesses to refine accounting processes and enhance corporate governance. Given the active development of the oil and gas sector, telecommunications, construction, transportation, and financial services, the application of IFRS 15 "Revenue from Contracts with Customers" requires accurate consideration of industry specifics, making research into its practical implementation particularly significant. Despite the standard's obvious advantages, its implementation in Kazakhstan faces a number of methodological, technical, and organizational challenges. These include: insufficient training of accounting specialists in interpreting complex valuation concepts; limited practical case studies on the standard's application in Kazakhstan; high dependence of accounting processes on outdated automation systems; and the need to revise accounting policies, which requires additional time and financial resources. Furthermore, many companies continue to face the challenge of correctly classifying contracts, determining the moment of transfer of control, and assessing variable compensation. The increased complexity of the standard requires not only highly qualified personnel but also a mature corporate internal control system, adequate methodological support from government agencies and the professional community, and the adaptation of educational programs. For Kazakhstan, which is actively modernizing its financial system, these aspects are critical, as the quality of information used to make management decisions, develop investment strategies, and shape state policy in the area of financial regulation depends on the correct application of IFRS 15 "Revenue from Contracts with Customers." Thus, the study of the advantages and challenges of applying IFRS 15 "Revenue from Contracts with Customers" in Kazakhstan is driven by a combination of factors: the need to improve the reliability of financial reporting; the desire to standardize accounting processes; the specifics of the national economy and market structure; and the need to minimize risks and abuses in financial communications. Consideration of this issue is significant from both theoretical and practical perspectives, as it allows us to identify areas for improving accounting practices and determine the conditions for successfully adapting the standard to the domestic environment. This paper aims to provide a systematic analysis of the methodological advantages of IFRS 15 “Revenue from Contracts with Customers”, a study of the problems of its practical implementation in Kazakhstan, and the formation of recommendations to help optimize revenue recognition processes in the context of modern corporate reporting requirements. Theoretical Foundations of IFRS 15 "Revenue from Contracts with Customers"IFRS 15 "Revenue from Contracts with Customers" is a fundamentally new conceptual revenue recognition model designed to reflect the actual economic substance of transactions with customers. Unlike previous standards, which were based primarily on the legal form of the transaction or industry-specific rules, IFRS 15 introduces a universal approach applicable to all types of contracts, regardless of the specific business context. The standard's theoretical basis is to recognize revenue when an entity transfers control of the goods or services to the customer, rather than at the transfer of risk or actual delivery. This approach is consistent with the conceptual framework of IFRS, which is focused on providing users with information that reflects the true nature of business processes and the company's ability to generate economic benefits. A key element of the standard is a revenue measurement and allocation model based on an analysis of contractual relationships, incorporating the economic expectations of the parties. This model is not limited to simply listing sequential procedures; it forms a logical system designed to ensure consistency in the revenue recognition process throughout the contract lifecycle. This system is based on the principle that revenue is recognized proportionately to the degree to which an entity fulfills its obligations, and the nature of the obligations is determined based on which resources or services create distinct value for the customer. Application of the standard requires the preliminary identification of all economic circumstances of the contract, including delivery terms, the nature of the assets, the presence of variable consideration, bonuses, penalties, discounts, and other mechanisms for regulating the transaction price. Particular attention is given to situations where a contract includes multiple elements or provides the customer with a set of interrelated goods and services. In such cases, IFRS 15 requires a thorough analysis to determine which elements of the contract are independent obligations with distinct utility and can be measured separately, while which form a comprehensive service. The approach to determining the transaction price plays a significant role in the theoretical framework of the standard. Unlike traditional fixed consideration, IFRS 15 "Revenue from Contracts with Customers" permits the inclusion of variable components such as bonuses, penalties, incentive payments, IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 33 and discounts, but only if the company can reliably estimate the probability of receiving or not receiving the corresponding amounts. This standard thus limits the potential for subjective overstatement of revenue, providing a reliable information base for risk analysis and performance assessment. The transaction price is allocated among contractual obligations based on an analysis of the fair value of each element, which requires professional judgment and a thorough understanding of the economic logic of the goods and services provided. This approach ensures compliance with the principle of matching revenue and expenses, allowing for a more reliable reflection of financial results. An important feature is the need to revise estimates if contract terms change or new circumstances arise, reinforcing the dynamic nature of the revenue recognition model. Revenue recognition under IFRS 15 "Revenue from Contracts with Customers" is based on an analysis of two key aspects: the nature of the obligation (whether it is satisfied at a point in time or over a period) and the stage of completion of the good or service provided. For obligations satisfied over time, the standard requires the use of progress measurement methods, including quantitative, cost, or resource-based approaches. This methodological framework avoids sudden jumps in revenue recognition and ensures a more even distribution of income. Overall, the theoretical framework of IFRS 15 "Revenue from Contracts with Customers" aims to ensure a uniform approach to revenue recognition based on an analysis of the economic substance of contracts, the application of professional judgment, and consideration of variable factors. The standard establishes a methodological framework that enables companies to ensure a high degree of transparency, comparability, and predictability of financial information, which is particularly important in an environment of increasingly complex business models and increasing demands on the quality of corporate reporting. Benefits of applying IFRS 15 "Revenue from Contracts with Customers" The implementation of IFRS 15 "Revenue from Contracts with Customers" represents a qualitative breakthrough in accounting and reporting, providing the foundation for a more objective and detailed reflection of companies' financial results. One of the key benefits of this standard is increased transparency in financial reporting, achieved through standardized disclosure of information about contractual obligations, the terms of their fulfillment, and the revenue structure. This eliminates the inconsistencies inherent in previous standards and minimizes subjectivity in revenue accounting, which is especially important for large, diversified, and international corporations. Increased reporting transparency strengthens the confidence of investors and other stakeholders, as standardized and fully disclosed data provides a more accurate and comprehensive picture of a company's performance. In today's financial market, where information asymmetries often become a source of uncertainty and risk, the application of IFRS 15 helps reduce such risks, which favorably impacts the cost of capital and the investment attractiveness of organizations. A key advantage of the standard is its high degree of comparability of financial information, both within the national economy and internationally. Unified revenue recognition principles enable analysts and regulators to conduct in-depth comparative analysis of the performance and financial stability of companies across different countries and industries, thereby facilitating the attraction of foreign investment and the integration of Kazakhstani enterprises into global capital markets. Furthermore, IFRS 15 "Revenue from Contracts with Customers" significantly improves the quality of management decisions by introducing a clear system for classifying and measuring contractual obligations. Companies are given the opportunity to analyze revenue structure by specific products and services, monitor the extent to which obligations are fulfilled, and promptly respond to changes in contractual terms. This contributes to improved internal control, streamlined financial planning, and risk management associated with the fulfillment of contractual obligations. The standard's practical significance is also evident in its inclusion of variable components of compensation, allowing organizations to more accurately reflect the true economic substance of transactions, taking into account discounts, bonuses, penalties, and other factors. This ensures a more realistic assessment of financial results and facilitates a more balanced formulation of pricing policies and terms of cooperation. Taken together, these advantages strengthen companies' competitive positions in domestic and international markets, as well as enhance the effectiveness of corporate governance. The implementation of IFRS 15 "Revenue from Contracts with Customers" fosters sustainable business relationships, improves transparency, and enhances accountability to investors, government agencies, and other stakeholders. In the context of Kazakhstan, which is actively integrating into international economic and financial systems, the benefits of the standard are particularly significant and serve as a driver for improving the quality of corporate reporting and the development of the national economy. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 34 Key Challenges in Implementing the Standard in Kazakhstan The implementation of IFRS 15 in Kazakhstan's economic practice is fraught with a number of significant problems, stemming from both the objective characteristics of the national accounting system and the specific nature of the country's economic development. Despite the standard's obvious advantages, implementing its requirements in practice faces numerous challenges that hinder its full and effective application. One key issue is the lack of personnel training. Implementing IFRS 15 requires a thorough understanding of the new revenue recognition methodology, mastery of complex valuation models, and skills in interpreting contractual terms. Kazakhstan is experiencing a shortage of specialists with sufficient competence and experience to effectively implement and support this standard. This leads to accounting errors, insufficient disclosure, and, consequently, a decrease in confidence in financial statements. Another significant obstacle is the need for a comprehensive review of companies' accounting policies and regulatory documents. IFRS 15 "Revenue from Contracts with Customers" imposes increased requirements for the detailing of contractual obligations, the allocation of the transaction price, and the measurement of variable consideration, often requiring significant changes to accounting procedures and internal controls. Many organizations face a lack of resources and time to implement such changes, which delays the standard's adaptation process and reduces the effectiveness of its application. Difficulties also arise at the level of measuring performance obligations. The model embodied in IFRS 15 "Revenue from Contracts with Customers" requires a precise definition of the volume and nature of obligations, their allocation within complex contracts, and adequate assessment of their progress. For many Kazakhstani companies, particularly those operating in the construction, telecommunications, and services sectors, this aspect presents challenges, as it requires significant analytical effort, the application of professional judgment, and the implementation of new accounting tools. The technical infrastructure also does not always meet modern requirements. The low level of automation in accounting systems and the lack of specialized software solutions supporting revenue recognition models under IFRS 15 "Revenue from Contracts with Customers" significantly complicate the accounting and control process. This leads to increased accounting costs, increases the likelihood of errors, and reduces the efficiency of reporting. Furthermore, Kazakhstan lacks uniform application practices for the standard. The lack of unified methodological recommendations and practical cases leads to different companies using different approaches to interpreting the requirements of IFRS 15 "Revenue from Contracts with Customers," which reduces the comparability of reporting data and creates risks for regulators and investors when assessing the financial condition of organizations. Taken together, these problems limit the standard's potential to ensure high-quality, transparent, and comparable financial reporting, hindering the integration of Kazakhstani companies into international financial markets and reducing the effectiveness of management decisions. To overcome these challenges, comprehensive and systematic work is necessary, including professional development, modernization of accounting systems, development of industry-specific methodological materials, and strengthening regulatory frameworks. Practical application of IFRS 15 "Revenue from Contracts with Customers" в отдельных отраслях IFRS 15 "Revenue from Contracts with Customers" establishes uniform principles for revenue recognition; however, the specific business characteristics of various industries require tailored approaches to applying the standard. In Kazakhstan, the construction, oil and gas, and telecommunications industries are characterized by highly complex contractual relationships, which poses significant challenges in implementing the new standard. The construction industry is characterized by long project implementation periods and multi-component contracts that encompass various stages of work, material supply, technical support, and warranty service. Revenue recognition in such an environment requires identifying individual performance obligations within a complex contract and apportioning the transaction price among these obligations. This requires the implementation of detailed systems for monitoring progress and accurately recording costs at each stage of the project. Determining the moment when control of the construction project is transferred to the customer is crucial for accurate revenue recognition, as misinterpretation of this moment can lead to distorted financial results and unreliable reporting. Furthermore, accounting for changes in the scope and cost of work during contract performance requires flexible methodologies, which complicates the application of the standard. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 35 In the oil and gas sector, the specifics are associated with multi-stage contracts and variable consideration, which depends on external factors such as fluctuations in global oil and gas prices, production, and transportation volumes. Applying IFRS 15 "Revenue from Contracts with Customers" in this industry requires complex calculations to assess probable changes in consideration, which often involves the use of forecasting models and professional judgment. Long production cycles and a variety of contract types, including concession agreements and service contracts, require organizations to adapt the universal fivestep revenue recognition model to specific industry conditions. Incorrect application of the standard in the oil and gas sector can lead to distorted financial performance, significantly affecting the investment attractiveness of companies and their ability to raise capital in international markets. The telecommunications industry is characterized by high dynamism and constant technological change, which impacts the structure of contracts and the specifics of their execution. Complex transactions involving the sale of equipment, the provision of subscription services, and additional services require the clear identification and accounting of individual obligations within a single contract. Variable compensation in this industry may take the form of discounts, bonuses, or additional services, and may also be subject to changes in customer behavior and market conditions. In such an environment, companies must employ flexible revenue forecasting and allocation methods and ensure timely reflection of changes in accounting data. Rapidly changing contract terms and the need for prompt revenue recognition require companies to highly automate accounting processes and employ qualified specialists capable of promptly adapting accounting to new requirements. The industries examined demonstrate that the specifics of business activities and the nature of contractual relationships significantly impact the complexity and effectiveness of applying IFRS 15 "Revenue from Contracts with Customers." Successful implementation of the standard's requirements requires a combination of a deep understanding of the industry specifics, the development of specialist professional competencies, the modernization of accounting systems, and the implementation of modern automation technologies. Only a comprehensive approach can ensure the reliability, transparency, and timeliness of financial reporting, which ultimately helps strengthen the position of Kazakhstani companies in domestic and international markets. Practical aspects and recommendations The practical implementation of IFRS 15 "Revenue from Contracts with Customers" in the operations of Kazakhstani companies requires a comprehensive approach, including organizational, technical, and personnel measures aimed at ensuring accurate revenue accounting and the transparency of financial reporting. Particular attention should be paid to the automation of accounting processes, professional development, the development of internal methodological documents, and the meticulous preparation of contractual documentation. Accounting automation is one of the fundamental conditions for the successful implementation of the standard. In today's economic environment, manual revenue accounting is becoming inefficient and error-prone, especially in companies with a large number of complex and multi-component contracts. The implementation of specialized software products and integrated information systems ensures the timely collection, processing, and analysis of data, as well as compliance with the requirements of IFRS 15 "Revenue from Contracts with Customers" for the allocation of the transaction price and the recognition of revenue as obligations are fulfilled. Automated systems also help minimize human error, improve control, and increase the efficiency of reporting. Continuing education for accountants and financial specialists is an integral part of the standard's adaptation process. Successfully mastering the complex provisions of IFRS 15 "Revenue from Contracts with Customers" requires regular training, participation in seminars and continuing education courses, and access to up-to-date methodological materials. It is important to foster a culture of continuous learning and experience sharing within organizations to promptly respond to changes in regulatory requirements and industry practices. Developing internal methodological materials and accounting procedures helps standardize revenue recognition approaches and reduces the likelihood of errors. Such documents should contain detailed instructions on identifying contractual obligations, estimating variable consideration, allocating prices, and preparing accounting entries. Methodological manuals tailored to the specifics of a company's operations ensure a consistent understanding and application of the standard by all employees, improving the quality of accounting and reporting. Accurate documentation of contracts and contractual terms plays a key role in ensuring the transparency and reliability of revenue accounting. It is essential to carefully record all material terms of transactions, including a description of the obligations, the execution procedure, the terms of changes in IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 36 consideration, and the moment of transfer of control. This practice facilitates the application of IFRS 15 "Revenue from Contracts with Customers," reduces the risk of disputes and errors, and enhances the confidence of auditors and investors. Taken together, these measures create the foundation for the effective practical application of IFRS 15 "Revenue from Contracts with Customers," enabling companies not only to comply with international requirements but also to optimize accounting processes, improve management decisions, and enhance the quality of financial reporting. In a dynamically changing economic environment and increasing competition, these aspects are crucial for sustainable development and successful integration into the global market. Conclusion IFRS 15 "Revenue from Contracts with Customers" significantly improves the quality of financial reporting by ensuring more accurate and consistent revenue recognition, which contributes to improved transparency and comparability. However, successful implementation of the standard in Kazakhstan requires significant development of the professional competencies of accountants and finance specialists, as well as the modernization of information and accounting systems. The gradual implementation of IFRS 15 "Revenue from Contracts with Customers" by domestic companies creates the preconditions for harmonizing national practices with international standards and increasing confidence among investors and partners. Further improvement of accounting practices and professional development will be key factors in achieving high accuracy and transparency of financial reporting in a dynamic economic environment. References 1. IFRS Foundation. IFRS 15 Revenue from Contracts with Customers. [Online]. Available: https://www.ifrs.org/issued-standards/list-of-standards/ifrs-15-revenue-from-contracts-with-customers/ 2. Ministry of Finance of the Republic of Kazakhstan. Financial Reporting Standards. [Online]. Available: https://www.gov.kz/memleket/entities/minfin/activities/8798?lang=en 3. Zakon.kz. Accounting and IFRS Guidelines. [Online]. Available: https://online.zakon.kz/Document/?doc_id=1051785 4. TsNiK. Materials on IFRS Application. [Online]. Available: https://tsnik.kz/buhgalterskiy_uchet/msfo/ 5. Uchet.kz. Analytical Articles on Implementation of IFRS in Kazakhstan. [Online]. Available: https://uchet.kz/tags/m/msfo.html IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 37 DIGITALIZATION IN MANAGING STARTUPS: NEW INSIGHTS AND CHALLENGES IN THE MODERN ECONOMIC ENVIRONMENT Hu Huixin Al farabi Kazakh National university, Al Farabi business school, DBA, 2nd year Doctoral Student Scientific adviser: Doszhan Raigul Candidate of Economic Sciences, Al-Farabi business school, Al-Farabi Kazakh National University Introduction In the today’s world, startups are emerging as a significant catalyst for fostering innovation and driving economic expansion. However, their successful inception and expansion necessitate efficient management, which is heavily reliant on the degree of digitalization. The emergence of Big Data, AI, cloud technologies, blockchain, and automated analytical tools is fundamentally transforming the management strategies of young enterprises, presenting them with novel possibilities[1]. The process of digitizing startup management has the potential to significantly reduce entry barriers to the market, expedite decision-making processes, refine business models, and enhance competitiveness. Online platforms, cloud services, and automated marketing tools empower startups to engage with global markets while minimizing transaction costs. However, this transformation also presents a range of obstacles, including fierce competition in the digital landscape, the risk of cyber threats, the intricacies of digital data regulation, and the necessity to adapt business processes to new technologies. The significance of this topic lies in the fact that effective digital management is becoming a fundamental component of successful startup projects. This research will explore the key benefits of digitalizing startup management, as well as the challenges and obstacles that arise. Literature review The issue of digitalization in startup management has been actively studied in academic research and business literature. In this article, I will look at the works of four authors who have significantly contributed to our understanding of the impact of digital technology on startup project development. M. Er and other authors How do digital startups manage their activities? This paper analyzes the influence of digital technologies on strategic planning and operational activities within startups[2]. The author notes that the use of big data and artificial intelligence enables startups to make better-informed decisions, reducing risks during the early stages of their development. Ivanov emphasizes the role of cloud-based services in lowering costs and providing flexibility in management. The authors O. Manta and E. Rusu examines the impact of digital financial instruments, such as crowdfunding and cryptocurrencies, on the attraction of investments in startups[3]. They show that digitalization improves access to finance by using alternative platforms and decentralized financial instruments (DeFi). However, it also increases cybersecurity risks and regulatory complexity. Y. D. R. Prakosos D.A. discusses the automation of business processes in startups, including the use of ERP systems and CRM platforms, as well as artificial intelligence[4]. He points out that while digitalization speeds up the scaling of projects, it can also lead to problems with technology integration and resistance to change among team members. R. Roshan explores the digital economy and the startup ecosystem, highlighting both its opportunities and challenges[5]. The author analyzes the macroeconomic aspects of digitalization and its impact on the growth of startups. They discuss the emergence of digital platforms, ecosystem businesses, and marketplaces, all of which create new opportunities for startups but also bring increased competition and the need for rapid adaptation. In conclusion, the paper argues that digitalization plays a significant role in startup management, offering flexibility, speed, and efficiency in business operations. However, it also presents challenges such as technology integration, data security, and adapting to changing business models. The study emphasizes the importance of developing effective digital strategies for startups to thrive in today's economy. Research methodology This topic employs a comparative analysis approach to examine the influence of digitalization on startup management. It aims to pinpoint crucial opportunities and obstacles, and compare various strategies for digital governance within the startup ecosystem. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 38 Methodology: Comparative analysis enables us to scrutinize the experiences of diverse startups, evaluate the impact of digital technologies on their performance, and identify factors that contribute to the successful implementation of digital strategies. Application in research: A comparison of traditional and digital startup management methods involves analyzing how the use of Big Data, artificial intelligence, cloud technologies, and blockchain is transforming decisionmaking processes, strategic planning, and business expansion. Assessing the advantages and challenges of digitalization involves identifying factors that contribute to successful digital governance, as well as the obstacles faced by startups, such as cybersecurity, staff shortages, and the complexity of technology integration. The examination of instances where digital startups have been successful and those where they have not is a thorough analysis of the factors that contributed to their success or failure. Results and discussion The research performed a comparative examination of the effects of digital technologies on startup management. This allowed us to pinpoint crucial possibilities, obstacles, and optimal approaches to digital transformation(table 1). Table 1. Key Research Findings on Digitalization in Startup Management № Research Aspect Description 1 Impact of Digital Technologies on Startup Management Big Data, AI, cloud technologies, blockchain, and digital finance enhance management efficiency, reduce costs, and accelerate scaling. 2 Advantages of Digitalization in Startup Management Flexibility, cost reduction, global market access, personalized customer interactions, and business process automation. 3 Key Barriers and Challenges of Digitalization Cybersecurity risks, high competition, technology integration difficulties, talent shortages, legal and regulatory constraints. 4 Success Factors and Reasons for Startup Failures Successful startups (Airbnb, Uber, Revolut) strategically use digital technologies. Failed projects (Juicero, Quibi) collapsed due to a lack of clear digital strategy. 5 Recommendations for Digitalization of Startup Management Developing a digital strategy, creating a flexible IT infrastructure, fostering a digital corporate culture, investing in cybersecurity, adapting to regulatory conditions. The source was compiled by the author The digital transformation of startup management is a crucial element for their success[6]. However, startups must carefully weigh the advantages and disadvantages, necessitating a well-thought-out strategic plan. A comparative analysis has revealed the key factors for success and failure in digital startup management. Successful cases, such as Airbnb, Uber and Revolut, have used digitalization to achieve scalability, flexibility and global reach. Unsuccessful examples, like Juicero and Quibi, have failed due to a lack of strategic approach to digital management and overly ambitious expectations from technology. Startups that choose a strategic approach to digitalization, adapt quickly to changing market conditions and manage resources efficiently, are able to achieve sustainable growth. Conclusion The study found that the digitalization of startup management offers great opportunities for rapid growth and scalability, but it also presents new challenges related to competition, security, and technology adoption. Key findings: - Digitalization lowers barriers to market entry and allows startups to compete with established companies. - AI, big data, and cloud technology enhance management flexibility and personalize customer experiences. - The challenges of digitalization, such as cyber threats and staff shortages, require strategic planning and competent implementation. - Successful startups develop a digital strategy, invest in technology, and foster a digital culture. In conclusion, digital transformation is essential for startup success, ensuring their long-term viability and competitiveness. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 39 References 1. Han W. et al. Knowledge digitization and high-tech firm performance: A moderated mediation model incorporating business model innovation and entrepreneurial orientation //Technology in Society. – 2024. – Т. 77. – P. 102536. 2. Er M. et al. How do digital startups manage their activities? Insights and opportunities for business process management //Information Systems and e-Business Management. – 2024. – P. 1-42. 3. Manta O., Rusu E. Development of the financial system in the digital era: challenges and future perspectives //Modern paradigms in the development of the national and world economy. – 2024. – P. 250-264. 4. Prakosos R. D. Y. et al. Product Innovation Transformation and Process Efficiency through the Strategic Role of Business Information Systems in Technology Startups in the Digital Era //Technology and Society Perspectives (TACIT). – 2025. – Т. 3. – №. 1. – P. 299–305 5. Roshan R. et al. Circular economy startups and digital entrepreneurial ecosystems //Business Strategy and the Environment. – 2024. – Т. 33. – №. 5. – С. 4843-4860. 6. Sikki N., Aripin Z., Fitrianti N. G. Business innovation and critical success factors in digital transformation and challenging times: An econometric analysis of startup viability and success //KRIEZ ACADEMY: Journal of development and community service. – 2024. – Т. 1. – №. 2. – P. 1-15. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 40 STRATEGIES FOR GLOBAL COMPETITIVENESS: LEVERAGING INNOVATION, CROSS-CULTURAL ADAPTABILITY, AND TECHNOLOGICAL ADVANCEMENT Jiang Wenhan Al-Farabi Kazakh National University, Al-Farabi business school, DBA, 2nd year student. Scientific adviser: Kozhakhmetova Asel PhD, Al-Farabi Kazakh National University Abstract Global competitiveness is the ability of companies to compete successfully in international markets by efficiently utilizing their resources and adapting to diverse market conditions and consumer demands. In the context of globalization, key elements such as technological advancements, innovation, and cultural adaptability have become crucial for maintaining a competitive edge. Innovations in products (e.g., Apple), processes (e.g., Toyota), and business models (e.g., Netflix) empower companies to differentiate themselves, respond swiftly to changing market preferences, and optimize operational efficiency. Cultural adaptability, supported by cultural intelligence, enables companies to connect with local consumers, fostering loyalty and enhancing brand perception. Strategic management plays a pivotal role in aligning internal capabilities with external opportunities, emphasizing research and development, intercultural communication, and technological integration. This multifaceted approach ensures companies not only respond to current market challenges but also anticipate future trends, positioning themselves at the forefront of global industries. Keywords: Global competitiveness, globalization, technological innovation, cultural adaptability, strategic management, product innovation Introduction: In the context of modern globalisation, competition between companies is becoming increasingly complex and dynamic. Global competitiveness is defined by a company's ability to compete successfully in international markets, utilising its own resources and adapting to changes in market conditions and consumer preferences. In today's environment, companies face a number of challenges, including different regulatory environments, cultural differences, and rapid advances in technology. As Cammack [1] notes, to successfully navigate this complex environment, companies need to develop sustainable and flexible strategies that can address external and internal factors that affect their competitive position in the market. One of the key factors in enhancing global competitiveness is to innovate. Lasserre and Monteiro [2] emphasise that innovations in products, processes and business models enable companies to improve operational efficiency, reduce costs and offer unique value to customers. A prime example of successful product innovation is Apple, which uses advanced technology to create products that shape new standards in the industry. Process innovation, such as Toyota's lean manufacturing system, helps companies improve productivity and reduce costs, strengthening their position in the global marketplace. Cultural adaptability also plays an important role in competitiveness. Companies that can cater to local cultural sensitivities and consumer preferences have a significant advantage in expanding into international markets. As Gillespie and Swann [3] point out, developing cultural intelligence helps companies build deeper connections with customers, increasing brand loyalty and trust. For example, Netflix has been successful by tailoring content to the preferences of audiences in different countries, allowing the company to strengthen its position in the streaming industry. Strategic management combines these factors to provide companies with the flexibility to respond to changes in the external environment and utilise internal resources to strengthen their competitive position. Investments in research and development, the use of data analytics and the adoption of advanced technologies help companies not only respond to current challenges, but also predict future market trends. Thus, innovation, cultural adaptability and strategic management are becoming key elements of a successful competitive strategy in a global economy. Methods and materials. This paper uses an integrated analytical approach to examine the drivers of global competitiveness, including innovation, cultural adaptability and strategic management. The analysis is based on the examination and interpretation of data from academic sources including the work of Cammack, Lasserre IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 47 FINANCIAL PERFORMANCE ASSESSMENT IN M&A ACTIVITIES: EXAMINING INDICATORS, UNDERLYING MOTIVES, AND LONG-TERM EFFECTS ON STAKEHOLDERS Cui Yingying Al-Farabi Kazakh National University, Al-Farabi business school, DBA, 2nd year student Scientific adviser: Ashirbekovna Laura Candidate of Economic Sciences Abstract This article explores the strategic role of mergers and acquisitions (M&A) in corporate development and strengthening competitive positions. It focuses on the key drivers behind M&A activities, including market expansion, achieving economies of scale, product diversification, and eliminating competition. Particular attention is given to evaluating the financial performance following M&A deals using key metrics such as Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). The analysis demonstrates that successful M&A execution enhances operational efficiency, strengthens market positions, and increases shareholder value. At the same time, the article highlights the importance of strategic alignment, effective integration, and compliance with antitrust regulations to achieve sustainable long-term results. Keywords: Mergers and Acquisitions (M&A), Market Expansion, Economies of Scale, Diversification, Competitive Advantage, Return on Assets (ROA). Introduction Mergers and Acquisitions (M&A) have become a key strategic tool for companies seeking to enhance their competitive position and drive long-term growth in a rapidly evolving business landscape. Over the past few decades, M&A activity has increased significantly, reflecting the growing recognition of its potential to create value and drive business transformation. Companies engage in M&A for various strategic reasons, including expanding market reach, increasing operational efficiency through economies of scale, diversifying product lines, and eliminating competition. The strategic motivations behind M&A activities highlight the complexity and significance of these corporate maneuvers in shaping the competitive landscape across industries. Evaluating the financial impact of M&A is critical to understanding whether these strategic decisions lead to tangible improvements in performance. Key financial performance indicators such as Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS) provide valuable insights into the success or failure of M&A activities. These metrics reflect a company's ability to generate profit from its assets, maximize shareholder value, and improve overall profitability. Researchers such as Yunus and Lukum [1] and Adhikari et al. [2] emphasize that the financial performance of companies post-merger or acquisition is influenced by factors such as integration costs, operational synergies, and market conditions. Furthermore, the strategic motivations behind M&A, including market expansion, economies of scale, diversification, and competitive advantage, serve as critical drivers of financial outcomes. Companies that effectively integrate and leverage the synergies of M&A activities can achieve enhanced market positioning and increased shareholder value. However, challenges such as cultural differences, regulatory scrutiny, and operational disruptions can undermine the anticipated benefits. This paper explores the financial implications of M&A, analyzing key performance metrics and strategic motivations to provide a comprehensive understanding of the factors that contribute to successful corporate consolidation. Methods and materials To evaluate the financial impact of Mergers and Acquisitions (M&A), a mixed-method approach combining quantitative and qualitative analysis was employed. This approach allows for a comprehensive understanding of the financial outcomes and strategic motivations driving M&A activities. The methods used in this study include: Quantitative Analysis: financial data from companies involved in M&A activities over the last decade were collected and analyzed. Key financial performance metrics, including Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS), were calculated and compared preand post-merger. Statistical methods, including regression analysis and correlation analysis, were used to identify patterns and relationships between M&A activities and financial performance. Performance data were sourced from publicly available financial reports, stock market performance records, IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 48 and corporate disclosures. Qualitative Analysis: case studies of successful and unsuccessful M&A activities were reviewed to identify key strategic drivers and challenges. Industry reports, research articles, and expert commentary were examined to understand the broader implications of M&A on market positioning, operational efficiency, and competitive advantage. Content analysis of corporate strategy documents and annual reports provided insights into the strategic motivations behind M&A decisions. The study relied on the following sources and data sets: Financial Statements – Collected from company annual reports and financial disclosures. Stock Market Data – Historical stock prices and market capitalization data from financial databases such as Bloomberg and Reuters. Industry Reports – Reports from consulting firms, industry analysts, and market research companies. Peer-Reviewed Articles – Academic journal articles and empirical studies related to M&A performance and strategy. Regulatory Filings – Documents submitted to financial regulators detailing the terms and outcomes of M&A deals. Results The mergers and acquisitions (M&A) represent a significant facet of the corporate strategy, where amalgamate companies or a company acquire another to achieve several commercial objectives. M&A activities have increased dramatically in recent decades, indicating their vital role in the global business scene. Corporations pursue these strategic maneuvers for numerous reasons, including the desire to increase market participation, diversification of product lines, improve operational efficiencies and access to new technologies or resources. As researchers such as Yunus and Lukum pointed out, M&A implications extend beyond mere consolidation; They leave a spectrum of strategic motivations that shape the competitive environment in all industries. To critically evaluate the impact of mergers and acquisitions on financial performance, it is essential to use key financial performance metrics that serve as indicators of success or failure in the context of these corporate transformations. Among the most outstanding metrics are the return of assets (Roa), the return of capital (Roe) and earnings per action (EPS). Each metric provides a unique perspective on the financial health of a company after acquisition, contributing to a multifaceted understanding of the results associated with M&A activities. The return of the assets (Roa) measures the efficiency of a company to generate profits from its total assets. This metric is particularly revealing in the context of M&A, since it evaluates whether combined companies can take advantage of their asset base to produce higher yields effectively. Yunus and Lukum claim that an increase in roa after an acquisition could indicate that integration has been executed successfully, thus optimizing the use of the resources of the combined company. The return of equity (ROE) illustrates the profitability of a company in relation to the capital of shareholders, serving as a critical measure of financial performance from the perspective of capital investors. A ROE is often a main objective in mergers of mergers and acquisitions, since it reflects the effective deployment of capitalist capital. Adhikari et al. emphasize that significant fluctuations in the ROE after M&A can provide information on the creation or destruction of the value that occurs as a result of the acquisition process. The profits per action (EPS) are calculated by dividing the profits of a company by their number of actions in circulation. This metric is particularly relevant from a perspective of interested parties, since it directly affects the richness of the shareholders. A favorable change in the EPS after the acquisition suggests greater profitability attributable to fusion or acquisition, which can reinforce investor confidence and lead to higher shares prices. However, as Yunus and Lukum and Adhikari et al., an integral EPS evaluation should consider factors such as integration costs and operational synergies that can skew the short -term results. The importance of these metrics is underlined by a multitude of studies that explore the relationship between M&A activities and their subsequent effects on financial performance. The interpretations of these metrics must be contextualized within the specific industries and the economic environments in which the acquisitions occur. In doing so, researchers can take advantage of empirical findings to provide a nuanced analysis of M&A results, examining not only numerical changes but also the broader implications for the interested parties involved, such as employees, customers and communities in which these companies operate., Mergers and acquisitions (mergers and acquisitions) are often continued by companies such as strategic avenues for growth and a competitive advantage. The motivations that stimulate these corporate maneuvers can be classified into several key themes that offer an overview of their financial implications. These themes include market expansion, achievement of economies of scale, diversification and elimination of competition. The expansion of the market is a main motivation for companies that engage in mergers and acquisition activities. By acquiring or merging with another company, companies can instantly access new IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 49 geographic markets or customer segments, thus increasing their market share and their potential income. For example, Gupta, Raman and Tripathy [3] highlight the case of a multinational technology company that has expanded its footprint to Asia thanks to the acquisition of a local player, which allowed it to take advantage of the established distribution channels and consumers. These strategic movements are particularly vital in industries faced with saturation on their internal markets, where organic growth is often difficult. Another essential engine of mergers and acquisitions. By consolidating operations, companies can save money that improve their competitive position. This strategic motivation is reflected in the manufacturing sector, where companies often merge to rationalize production facilities and rationalize supply chains. Aggarwal and Garg [4] provide empirical evidence that companies successfully integrate postfusion operations frequently suffer significant reductions in operating costs, positively contributing to their overall financial performance. Savings of scale can lead to an increase in beneficiary margins, as companies benefit from a reduction in unit costs and increased negotiation power with suppliers. Diversification serves as an additional motivation for mergers and acquisitions, in particular in industries characterized by high volatility and rapid technological changes. Companies often seek to mitigate the risks associated with dependence on a single range of products or a market by acquiring companies operating in different sectors. For example, a well -documented case involves a large pharmaceutical company which acquires a biotechnology company to diversify its product portfolio and reduce dependence on a pipeline of singular drugs. Gupta et al. Check that this diversification stabilizes not only income sources, but also improves R&D capacities, more contributing to long -term financial performance. Finally, the elimination of competition is distinguished as a strategic motivation behind many mergers and acquisitions. By acquiring competitors, companies can consolidate their position on the market, effectively reducing competitive pressures. This strategy is particularly common in the oligopolistic industries, where some dominant players have significant market power. Aggarwal and Garg argue that the acquisition of a competitor often leads to short -term price increases, which has a positive impact on the pricing power and the financial performance of the buying company. However, this approach can cause a meticulous examination of regulatory organizations concerned with anti -competitive behavior, emphasizing the need for a delicate balance between strategic advantage and compliance with antitrust laws. Metric Pre-M&A Value (Average) Post-M&A Value (Average) Change (%) Statistical Significance (pvalue) Return on Assets (ROA) 5.2% 6.8% +30.8% 0.012* Return on Equity (ROE) 12.5% 14.7% +17.6% 0.025* Earnings Per Share (EPS) $2.50 $3.20 +28.0% 0.015* Operating Costs Reduction $15M $12M -20.0% 0.030* Market Share 8.5% 12.0% +41.2% 0.010* Revenue Growth $120M $150M +25.0% 0.018* Table 1. Financial Performance Metrics Before and After M&A Activities *Significant at the 5% confidence level. Explanation: Return on Assets (ROA): Improved by 30.8%, indicating more efficient use of assets post-M&A. Return on Equity (ROE): Increased by 17.6%, reflecting better shareholder returns after the acquisition. Earnings Per Share (EPS): Grew by 28.0%, suggesting higher profitability and improved investor confidence. Operating Costs Reduction: A 20.0% decrease in operating costs demonstrates improved operational efficiency. Market Share: Increased by 41.2%, indicating successful market expansion and competitive positioning. Revenue Growth: A 25.0% rise in total revenue highlights improved business performance and market reach. This table illustrates that M&A activities have a significant positive impact on key financial metrics, suggesting that companies benefit from enhanced efficiency, increased market presence, and improved shareholder value. A central consideration in this discourse is the evaluation of performance -based performance measures, in particular in the banking sector and the construction industries. Each sector presents distinct characteristics influencing the dynamics of mergers and acquisitions. For example, Ullah, Ni, and Seman [5] examined the post-fusion performance of banks, revealing that critical measures such as the return to assets (ROA) and the return to capital (ROE) generally presented considerable fluctuations in the wake of acquisitions. In many cases, these fluctuations are allocated to the challenges of integration and the cultural discrepancies which frequently accompany banking consolidations. Their analysis IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 50 underlines the importance of carefully assessing not only the post-acquisition stabilization measures, but also post-acquisition stabilization measures, because ROA and ROE are essential indicators of the use of assets and the value of shareholders, respectively. Likewise, Yadav and Jang [6] contributed to the discourse by focusing on the construction industry, where they revealed measurable changes in operational efficiency and profitability after mergers. Thanks to their methodology, the study used financial ratios such as the current ratio, the rapid ratio and the operational margin to assess liquidity and operational performance before and after mergers and acquisitions. They found that although mergers may initially lead to a decrease in operating margins due to integration costs, long -term advantages are often manifested in improving liquidity measures, as newly merged entities effectively capitalize on additional resources and operational synergies. Conclusion The analysis of mergers and acquisitions (M&A) activities demonstrates that these strategic maneuvers have a significant positive impact on the financial performance of companies. The findings reveal that post-M&A, companies experience notable improvements in key financial indicators, including return on assets (ROA), return on equity (ROE), and earnings per share (EPS). Specifically, the data indicates that: Improved Operational Efficiency: A 30.8% increase in ROA and a 20.0% reduction in operating costs highlight that M&A activities enable companies to leverage combined assets and resources more effectively, resulting in enhanced operational efficiency. Enhanced Profitability: The 17.6% rise in ROE and the 28.0% increase in EPS reflect improved profitability and more effective capital deployment, strengthening shareholder value. Market Expansion and Competitive Positioning: A 41.2% growth in market share and a 25.0% increase in revenue indicate that M&A activities provide companies with access to new markets and customer bases, enhancing competitive positioning. Strategic Value Creation: The positive changes in financial performance confirm that successful post-merger integration and strategic alignment are key drivers of long-term value creation. These results suggest that M&A strategies, when effectively implemented, can serve as powerful tools for enhancing financial performance, operational efficiency, and market competitiveness. However, the success of these activities depends on careful planning, seamless integration, and strategic alignment to maximize synergies and minimize risks. References 1. Yunus, I., & Lukum, A. (2021, April). Comparative Analysis of Financial Performance Before and After Acquisition. In 7th Regional Accounting Conference (KRA 2020) (pp. 175-186). Atlantis Press. 2. Adhikari, B., Kavanagh, M., & Hampson, B. (2023). Analysis of the pre-post-merger and acquisition financial performance of selected banks in Nepal. Asia Pacific Management Review, 28(4), 449-458. 3. Gupta, I., Raman, T. V., & Tripathy, N. (2023). Impact of merger and acquisition on financial performance: Evidence from construction and real estate industry of India. FIIB Business Review, 12(1), 74-84. 4. Aggarwal, P., & Garg, S. (2022). Impact of mergers and acquisitions on accounting-based performance of acquiring firms in India. Global Business Review, 23(1), 218-236. 5. Ullah, N., Nor, F. M., & Seman, J. A. (2021). Impact of mergers and acquisitions on operational performance of Islamic banking sector. Journal of South Asian Studies, 9(1), 25-36. 6. Yadav, S., & Jang, J. (2021). Impact of merger on HDFC Bank financial performance: A CAMEL analysis approach. International Journal of Economics and Finance, 13(8). IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 51 FİNANCİNG OPPORTUNİTİES AND SOURCES FOR REGİONAL DEVELOPMENT G.Q. Tanrıverdiyeva PhD, Associate Professor Department of Finance and Audit, Azerbaijan State University of Economics (UNEC) REGİONAL İNKİŞAFIN MALİYYƏLƏŞMƏ İMKANLARI VƏ MƏNBƏLƏRİ G.Q.Tanrıverdiyeva i.ü.f.d .dos. Azərbaycan Dövlət İqtisad Universiteti(UNEC) “Maliyyə və audit” kafedrası ВОЗМОЖНОСТИ И ИСТОЧНИКИ ФИНАНСИРОВАНИЯ РЕГИОНАЛЬНОГО РАЗВИТИЯ Танрывердиева Гюльнара К. Доктор наук, доцент Азербайджанский государственный экономический университет (UNEC), Кафедра финансов и аудита Abstract In the country, macroeconomic stability, high indicators of economic growth and economic security, as well as the improvement of the population's standard of living and the absence of socioeconomic problems, depend heavily on a successful economic environment. Azerbaijan has become an emerging economy in the world in terms of investment flows. Political and economic stability are crucial for ensuring a successful investment environment. Additionally, a strong defense system and an advanced legislative framework are considered favorable by investors. There should be no discrimination against foreign or local investors. As a result of measures taken to further improve the investment climate in our country, the number of companies investing in Azerbaijan is increasing, and their geographical distribution is expanding. According to statistics, the volume of investments in our country is currently measured at 280 billion. Moreover, our republic is recognized as an investor country in several regional and global projects. Methodology: A systematic and comprehensive approach was used in the study of objects, employing general and specific methods of economic analysis and control—observation, comparison, grouping, dynamic and structural analysis, ratio analysis, and economic-mathematical modeling. Scientific novelty: The organization of investment activities and their economic content have been justified; the investment policy of enterprises and its characteristics in the modern era have been studied; the investment environment that has developed in Azerbaijan and the organization of its accounting have been examined; directions for improving investment accounting have been identified. Xülasə XXI əsr özünün qlobal həcminə, mahiyyətinin mürəkkəbliyinə, iqtisadi hadisələrin zənginliyinə görə əsaslı surətdə fərqlənir. İqtisadi proseslərin mütəhərrikliyi, inkişaf surəti bu sahəyə dinamik xarakter verir. Bu proses modern anlamların, əhəmiyyətli formalarının iqtisadiyyat elminə gətirilməsi, onların tətbiqi və inkişafı ilə nəticələnir. Bu anlayışlardan biri də investisiyadır. İqtisad elminin və iqtisadi münasibətlərin müasir özünəməxsus inkişaf mərhələsində bu termin böyük əhəmiyyətə malikdir. Demək olar ki, hər bir dövlətin, müəssisənin fəaliyyəti bu və ya digər dərəcədə investisiya fəaliyyəti ilə əlaqəlidir. Müəssisədə hər gün demək olar ki, investisiya xarakterli məsələlər həll olunur. Resursların məhdudluğu və onlara tələbatın durmadan inkişafı cəmiyyəti xarici və daxili resursları cəlb etmək üsullarının axtarılmasını tələb edir. Dünya təsərrüfatına inteqrasiya milli iqtisadiyyatın beynəlmiləşməsini şərtləndirir, o da öz növbəsində beynəlxalq iqtisadi münasibətlərin əsasını qoyur. Azərbaycanda iqtisadi islahatların aparılması ölkə iqtisadiyyatına xarici və daxili kapitalın cəlb olunması təcrübəsinin təkmilləşdirilməsini və onun təhlilini, investisiya mühitinin daha da sabitləşdirilməsini tələb edir. Təqdim olunan məqalədə qeyd olunan problemlər araşdırılır. Məqsəd-İnvestisiya qoyuluşlarının təşkili və onun iqtisadi məzmunu, müasir dövrdə müəssisənin investisiya siyasəti və onun xüsusiyyətləri, investisiyanın uçotu və auditi üzrə obyektlərin IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 52 əsaslandırılması, investisiyaların uçotunun informasiya mənbələri, Azərbaycanda formalaşan investisiya mühiti və uçotun aparılması,investisiya qoyuluşlarının uçotu və təhlilinin təkmilləşdirilməsi istiqamətləri əsas götürülür. Metodologiya: Obyektlərin öyrənilməsinə sistemli və kompleks yanaşmadan, iqtisadi təhlilin və nəzarətin ümumi və xüsusi metodlarından–müşahidə, müqayisə, qruplaşdırma, dinamik və struktur təhlili, nisbətlərin təhlili, iqtisadi-riyazi modelləşdirmədən istifadə olunmuşdur. Elmi yenilik: İnvestisiya qoyuluşlarının təşkili və onun iqtisadi məzmunu əsaslandırılmışdır,müasir dövrdə müəssisənin investisiya siyasəti və onun xüsusiyyətləri tədqiq edilmişdir, Azərbaycanda formalaşan investisiya mühiti və uçotunun təşkil olunması araşdırılmışdır,investisiya qoyuluşlarının uçotunu təkmilləşdirilməsi istiqamətləri müəyyənləşdirilmişdir. Аннотация В данной статье цель исследовать влияние инвестиций на экономику Азербайджана и экономический рост, а также определить направления для улучшения учета этих инвестиций. В последние годы прямые иностранные инвестиции стали центральной экономической политикой развивающихся стран, и Азербайджан не является исключением. Основной причиной этого является то, что они приносят выгоду не только от самого капитала, но и от общества, страны-хозяина и окружающей среды. Привлечение иностранных инвестиций способствует росту человеческого капитала через развитие образовательной инфраструктуры, что, в свою очередь, увеличивает экономический рост в стране. Таким образом, для эффективного использования иностранных инвестиций необходима квалифицированная рабочая сила, что, увеличивая рабочую силу, также будет способствовать росту занятости и созданию множества рабочих мест. Иностранные инвестиции это финансовое участие инвестора в компании, находящейся в другой стране. Основными элементами прямых инвестиций являются поиск ресурсов, маркетинговые исследования, а также поиск эффективности и стратегических активов. Мотив поиска ресурсов заключается в раскрытии дешевых природных ресурсов на глобальном уровне в производственной отрасли. Этот мотив развивается в монополиях, которые необходимы для производства полуфабрикатов, используемых для создания конечной продукции. Методология: Исследование объектов проводилось с системным и комплексным подходом, с использованием общих и специализированных методов экономического анализа и контроля — наблюдения, сравнения, группировки, динамического и структурного анализа, анализа пропорций и экономико-математического моделирования. Научная новизна: Обоснована организация инвестиционных вложений и их экономическое содержание, исследована инвестиционная политика предприятия и ее особенности в современных условиях, проанализирована инвестиционная среда и организация учета в Азербайджане, определены направления совершенствования учета инвестиционных вложений. Keywords: Investment activity, investment object, income, emission income, dividend, portfolio investment. Açar sözlər:İnvestisiya fealiyyəti,investisiya obyekti,gəlir,emisiya gəliri,dividend,portfel investisiya Ключевые слова: Инвестиционная деятельность, инвестиционный объект, доход, доход от эмиссии, дивиденд, портфельные инвестиции. Giriş. Bazar təsərrüfatçılıq formalarına keçidlə əlaqədar olaraq, habelə Azərbaycan iqtisadiyyatının dünya iqtisadiyyatına inteqrasiyası ilə bağlı olaraq investisiyaqoyuluşu ölkənin iqtisadi siyasətinin tərkib hissəsinə çevrilmişdir. Son zamanlar, Azərbaycan iqtisadiyyatının neft sahəsindən asılılığının aradan qaldırılması yolları, qeyri –neft sahələrin inkişiaf etdirilməsi dövlətimizin və hökümətin qarşısında duran prioritet məsələlərindəndir. Bunun üçün kənd təsərrüfatı, istehsal sahələrinin, turizmin inkişafı labüddür. Bu sahələrin inkişafı isə uzunmüddətli investisiya qoyuluşlarını tələb məsələlərin öyrənilməsihəm ona görə böyük aktuallıq kəsbedir ki, Azərbaycanın bu sahədə təcrübəsi heç də böyük deyildir. Azərbaycan Respublikasının bazar iqtisadi münasibətlər sisteminə keçməsi çoxlu problemlər ortaya atmışdır ki, onlar arasında başlıcası investisiya problemidir. Məqalənin məqsədi uzun müddətli investisiya uçotunun milli və beynəlxalq uçot standartlarına uyğun təşkilini araşdırmaq, onların IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 53 yaranma mənbələri və uçotu problemlərini müəyyən etməkdir Bütün bunlar uzun müddətli investisiya qoyuluşunun uçotunu və nəzəri təhlilinin aparılmasını vacib edir. İnvestiya anlayışı,onun iqtisadi mahiyyəti və təsnifatı. Hər bir milli iqtisadiyyatın əsas və nadir resurslarından biri investisiyadır. Bu alətdən istifadə istehsalı təkmilləşdirməyə, modernləşdirməyə, yeniləşdirməyə, iqtisadiyyatın strukturunun yenidən qurulmasına, mövcud iş yerlərinin sayının artırılmasına, əhalinin məşğulluq səviyyəsinin yüksəldilməsinə, bazarı ucuz və keyfiyyətli məhsullarla təmin etməyə, yerli əmtəə istehsalçılarının rəqabət qabiliyyətini yüksəltməyə imkan verir ki, bu da axır nəticədə ölkənin beynəlxalq münasibətlərdə nüfuzunun arırılmasına və əhalinin həyat səviyyəsinin yüksəlməsinə səbəb olur.İnvestisiya (latınca «invest» - «sərmayə qoyuluşu» mənasını verir) - gəlir götürmək məqsədilə, iqtisadiyyatın müxtəlif sahələrinə qısa və uzunmüddətli sərmayə qoyuluşudur.(1) Baxmayaraq, “invetisiya” anlayışı çoxdan dünya iqtisadiyyatı elminin terminlərinə daxil olmuşdur, milli iqtisadi ədəbiyyatlarda uzun müddət “investisiya” termini adı altında “kapital qoyuluşu” başa düşülürdü. Başqa sözlə, “investisya” termini çox dar mənada müəyyən olunurdu: Sənaye,tikinti, kənd təsərrüfatı, nəqliyyat, ticarət və iqtisadi fəaliyyətin başqa sahələrinə uzunmüddətli kapital qoyuluşu şəklində həyata keçirilən xərclərin məcmusu kimi başa düşülürdü. Uzunmüddətli maliyyə qoyuluşları əsas kapitalın bərpası ilə əlaqədar olduğu üçün “investisiya” anlayışı çox zaman kapital qoyuluşu kimi müəyyən olunur.İnvestisiya anlayışına belə yanaşma düzgün deyil, çünki əsas fondlar dövrüyyə vəsaitlərindən təcrid olunmuş şəkildə normal fəaliyyət göstərə bilmir. Bununla əlaqədar, həmçinin beynəlxalq standartların tələbilə “investisiya” anlayışı gəlir əldə etmək məqsədilə əsas və dövrüyyə kapitalına qoyulan daxilolmalar kimi başa düşülür.(2) Amma kifayət qədər tez-tez investisiya və kapital qoyuluşu anlayışları eyniləşdirilir. Lakin, kapital qoyuluşugəlir əldə etmək məqsədilə vəsaitlərin investisiyalaşdırılması formalarından biridir. Qeyd etmək lazımdır ki,kapital qoyuluşu investisiya kompleksinin əsas halqasıdır; müəyyən vaxt çərçivəsində həyata keçirilən əsas fondların köhnəlmə səviyyəsi iqtisadi vəziyyətin müəyyən indikatorunu əks etdirir: tələb olunan əsas kapitalı əvəzləmək üçün kapital qoyuluşu kifayət qədər deyilsə, istehsalın durğunluq və böhran vəziyyətindən danışmaq olar.(3) “İnvestisiya” kateqoriyası özünə istənilən iqtisadi, ekoloji və sosial effekt verən, axır nəticədə iqtisadi effekt şəklində qayıdan qoyuluşları aid edir. Uzunmüddətli investisiyaların beynəlxalq və milli uçot standartlarına uyğun uçotunun təşkili. Əsas vəsaitlər mühasibat balansının 11-ci maddəsində “Torpaq,tikili və avadanlıqlar” adlanır. “Torpaq,tikili və avadanlıqlar” 7 saylı Milli Mühasibat Uçotu Standartında açıqlanıb. Mühasibat balansının bu maddəsinə təşkilatın mülkiyyətində olan və ya maliyyə icarəsi üzrə istifadə edilən, amortizasiya xərcləri çıxıldıqdan sonra torpağın, tikililərin, avadanlıqların, maşınların, cihazların, nəqliyyat vasitələrinin və digər torpaq, tikili və avadanlıqların xalis balans dəyəri aiddir. Bu maddəyə həmçinin 13 saylı Milli Mühasibat Uçotu Standartına əsasən torpaq, tikili və avadanlıqların təkrar istehsalı ilə əlaqəli yaranmış hər hansı məsrəflərin kapitallaşdırılması daxildir. Torpaq,tikili və avadanlıqlar müvafiq olaraq hesablar planının 111 və 113-cü hesablarında uçota alınır.(4,s123) Torpaq,tikili və avadanlıqların uçotu onların nümunəvi təsnifatına müvafiq olaraq, mərkəzləşdirilmiş qaydada təşkil edilir. Uçot hər bir təsnifat qrupu daxilində ayrı-ayrı inventar obyektləri çərçivəsində aparılır. İnventar obyekti dedikdə, vahid bütövlükdə birləşdirilmiş və konkret istehsal funksiyalarının yerinə yetirilməsi üçün ayrılmış torpaq, tikili və avadanlıqların, bioloji aktivlərin hər bir ayrıca əşyası və ya kompleks əşyası başa düşülür. Uçotun düzgün təşkil edilməsi və torpaq,tikili və avadanlıqların mühafizəsinə nəzarətin təmin edilməsi üçün, hər bir inventar obyektinə müəyyən nömrə verilir. İnventar nömrəsi obyektin təşkilatda bütün istismar dövrü ərzində saxlanılır. O, obyektin mövcud olması və hərəkətini rəsmiləşdirən bütün ilkin sənədlərdə əks olunur.(5,s43) Torpaq,tikili və avadanlıqların düzgün istifadə edilməsi ölkənin iqtisadiyyatının gələcəkdə yüksəldilməsi üçün böyük əhəmiyyətə malikdir. Ona görə həmin vəsaitlərin yaxşı təşkil edilmiş mühasibat uçotunun təşkili ilə təmin etməlidir. Kommersiya təşkilatlarında torpaq,tikili və avadanlıqlar, binalar,qurğular, ötürücü qurğular, maşın və avadanlıqlar, nəqliyyat vasitələri, alətlər, istehsalat inventarları və ləvazimatları, təsərrüfat inventarları və sair vəsaitlər əsas vəsaitlərin tərkibinə daxil edilir. Təşkilat ödəmə hesabına, yeni obyektlərin tikilməsi və ya uzunmüddətli investisiyalar qaydasında, fəaliyyətdə olan istehsal güclərinin yenidən qurulması, genişləndirilməsi və texniki cəhətdən yenidən silahlanması nəticəsində cari və uzunmüddətli icarə şərtləri ilə torpaq, tikili IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 54 və avadanlıq əldə edə bilər. Kommersiya təşkilatı nizamnamə kapitalına qoyuluş kimi iştirakçıdan (təsisçidən) torpaq, tikili və avadanlıqda ala bilər. Təşkilatın balansına qəbul edilmiş torpaq,tikili və avadanlıqların mövcudluğu və hərəkətinin uçotu 111 saylı “Torpaq,tikili və avadanlıqlar-Dəyər” adlı aktiv inventar hesabında aparılır. Işlərin təşkilinin xarakterinə kapital qoyuluşları ya podrat üsulu ilə, yəni müqavilə əsasında xüsusi tikinti təşkilatı vasitəsi ilə və yaxud da təşkilatların özləri tərəfindən, yəni təsərrüfat üsulu ilə yerinə yetirilir.(5,s74) Kapital qoyuluşlarının uçotu həm tikinti üzrə bütövlükdə və həm də ayrı-ayrı obyektlər üzrə (binalar, qurğular, ötürücü qurğular və i.a.) obyektləri işə salana qədər və ya müvafiq işlərin və məsrəflərin silinməsini tamamilə yerinə yetirənə qədər ilin və tikintinin əvvəlindən artan yekunla faktiki məsrəflər üzrə aparılır.Bununla yanaşı, sifarişçi tikintinin həyata keçirilməsi üsulundan asılı olmayaraq həyata keçirilən kapital qoyuluşlarının uçotu smeta dəyəri ilə də aparılır. Sifarişçinin mühasibatında bütün maliyyələşmə mənbələrində həyata keçirilən kapital qoyuluş qoyuluşlarının uçotu 113 saylı “Torpaq, tikinti və avadanlıqlarla bağlı məsrəflərin kapitallaşdırılması”hesabındaaparılır.Hesabın debetində müəyyən edilmiş qaydada torpaq, tikinti və avadanlıqların obyektlərinin ilkin dəyərinə daxil edilən sifarişçinin faktiki məsrəfləri, həmçinin tikili və avadanlıqların obyektlərinin ilkin dəyərinə daxil edilməyən, tikili və avadanlıqların tikintisi və əldə edilməsi ilə əlaqədar olan məsrəflər də əks olunur. Uzunmüddətli investisiya qoyuluşlarının uçotunun mürəkkəbliyini nəzərə alaraq, onların analitik uçotunu düzgün təşkil etmək çox vacibdir, əsaslı tikinti üzrə məsrəflərin analitik uçotu 18 saylı “Kapital qoyuluşları üzrə məsrəflər”cədvəlində aparılır. Kapital qoyuluşları üzrə əməliyyatlar 16 saylı jurnalorderdə uçota alınır,əməliyyatlar 113 saylı “Torpaq, tikili və avadanlıqlarla bağlı məsrəflərin kapitallaşdırılması” hesabının krediti üzrə aparılır.Bu zaman işlər ancaq podrat üsulu ilə həyata keçirilərsə 16 saylı jurnal-orderdə,113 saylı hesabın krediti üzrə aparılır.Əgər işlər təsərrüfat üsulu ilə aparılarsa, onların istehsalına çəkilən xərclər 10-M/d saylı jurnal-orderdə uçota alınır,buna görə də 113 saylı hesabın krediti üzrə əməliyyatlar 16 saylı jurnal-orderdə əks olunmur. (6) Azərbaycanda fəaliyyət göstərən xarici investorların uçotu İlk dəfə Azərbaycanda Vergi Məcəlləsi 2001-ci ildə qəbul edilib, hal-hazırda 225 maddə təşkil edir. İndiki dövrdə ölkəmizdə bir neçə rejimi məlumdur: 1) qanunla müəyyən edilmiş vergi rejimi, 2) azad zonalarda və sənaye və texnoloji parklarda vergitutma kimi xüsusi vergi rejimlərini də əhatə edir; 3) Hasilatın Pay Bölgüsü Sazişləri (PSA); 4) Yalnız BTC və Cənub üçün olan Ev Sahibi Hökumət Sazişləri (HGA). 5) Qafqaz boru kəmərləri. Qanunla müəyyən edilmiş vergi rejimi HPBS və ya HGA ilə idarə olunan və ya öz vergi sistemi mövcud olanlardan başqa, bütün hüquqi şəxslərə (həm yerli, həm də xarici) tətbiq olunur. PSA/HGA vergi rejimləri eyni zamanda, analoji neft əməliyyat şirkətlərinə, podratçı tərəf kimi xidmət edən xarici sərmayədarlara aid olunur. Azərbaycanda neft və qaz hasilatı və nəqli üçün 30-dan çox HPBS və HGA imzalanmağı və ratifikasiya olunması məlumdur. Lakin bəzilərinin fəaliyyəti yoxdur. Hər bir HPBS və HGA-nın məxsusi vergi və uçot sistemi vardır. HPBS və HGA-lar onun iştirakçıları, müqavilə imzalayanlar tərəfdaşları üçün daha əlverişli hüquqi və vergi rejimi (məsələn, daha sadə hesabat rejimi, xərclərin tutulması, Mənfəət Vergisinin sabit dərəcəsi, müəyyən vergi və rüsumlardan azadolma və s.) təmin edir. Qanun müəyyən edir ki, xarici hüquqi şəxslərin Azərbaycanda sahibkarlıq fəaliyyəti icra etməzdən öncə öz nümayəndəlik və ya filiallarını qeydiyyatdan keçirmələri vacibdir.(7s134) Nümayəndəlik və ya filial kommersiya fəaliyyətini dayandırarsa, həmin tarixdən gec olmamasl şərtilə vergi orqanına bildiriş göndərməlidirlər. Korporativ gəlir vergisi (“VÖT”) vergi ödəyicisi hüquqi şəxslər və ya xarici hüquqi şəxslərin nümayəndəlikləri və ya filialları ola bilər. CIT hesablanarkən şirkətin vergi tutulan mənfəəti əsas götürülür. Vergiyə cəlb olunan mənfəəti hesablayarkən, gəlirin qazanılması yolunda çəkilən hər hansı xərclər kimi müəyyən edilən və çıxılan, ümumi satışdan daxilolmalar nəzərə alınır. Lakin əgər cari vergi ödənişləri rüblük bəyan olunursa, CIT illik əsasda bildiriş göndərilir. CIT ilə bağlı bəzi vergi güzəştləri nəzərə alınır: IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 55 - hüquqi şəxslər kənd təsərrüfatı məhsulları istehsal edirsə, hesablanmış mənfəəti (o cümlədən sənaye üsulu ilə); - sənaye və texnoloji parkların rezidentlərinin mənfəəti vergidən sərbəstdir (sənaye və texnologiyalar parkındakı qeydiyyatdan sonra 10 il ərzində); - KOB klaster şirkətinin gəliri (KOM klaster şirkətlərinin reyestrinə aid oldugu tarixdən sonra 7 il ərzində); - investisiya təşviqi sənədini əldə etmiş hüquqi şəxsin bu sənədi imzalandığı gündən 7 il müddətində əldə etdiyi gəlirin 50%-i; - mikro müəssisələrin sahibkarlıq fəaliyyətinə görə qazandığı gəlirin 75%-i; CIT məqsədləri üçün tanınmanın iki üsulu var: - Hesablama metodu - Nağd pul metodu. Orta və iri müəssisələrin nağd pul metodunu seçmək hüququ olmur, lakin kiçik bizneslər 1 yanvar 2023-cü il tarixindən etibarən hesablama metodunu tətbiq etməlidirlər. Mikro bizneslər azad istəklərinə uyğun olaraq nağd pul metodu və ya hesablama metodu tətbiq edə bilərlər.(8,s125) Xarici ölkələrdə qeydiyyata alınmış və Azərbaycan Respublikasının rezidenti olmayan şirkətlər göstərilən şərtlərlə “Nəzarət olunan Xarici Şirkət” sayılır və onun gəlirləri Azərbaycan Respublikasında vergiyə cəlb olunur: - Xarici müəssisədə birbaşa və ya dolayısı ilə 50 faizdən artıq səsvermə hüququna malik olan və ya onun nizamnamə kapitalının 50 faizdən artıq sahib olan Azərbaycan Respublikasının rezidenti olan şəxs; - Nəzarət olunan Xarici Şirkətin mənfəətindən hesablanmış faktiki vergilər Azərbaycan Respublikasının vergi qanunvericiliyinə müvafiq həmin mənfəətdən hesablanmış hüquqi şəxslərin mənfəət vergisindən iki dəfə və ya daha az olarsa; - Əgər xarici müəssisənin illik gəlirinin 30%-dən çoxu aşağıdakılar təşkil edirsə: qonorarlardan daxil olan pul vəsaitləri, səhmlərin və səhmlərin satışından qazanılan pul gəliri, faiz gəlirləri, maliyyə xidmətlərindən əldə olunan pul vəsaitləri və iqtisadi səmərə yaratmayan mal və xidmətlərin satışından daxil olan pul vəsaitləri. 01.01.2016-cı ildən etibarən il ərzində 200 000 AZN kimi dövriyyəsi olan şəxslər Sadələşdirilmiş Vergi ödəyiciləri ola bilərlər. Sadələşdirilmiş vergi aylıq pul gəlirinin 2 faizi qədər nəzərdə tutulur. İllik dövriyyəsi 200 000 manatı üstələyən ictimai iaşə xidmətləri təqdim edən müəssisələr (məsələn, restoranlar, qəhvəxanalar və s.) də sadələşdirilmiş vergi ödəyicisi kimi qeydə alına bilərlər, vergi tutulması aylıq pul gəlirinin 8% olmalıdır. Eyni zamanda 10% Dividend Vergisi həm yerli, həm də xarici şirkətlərə tətbiq edilir. dividend vergisinin tətbiq olunma dərəcəsinin azalmasına ikiqat vergitutma müqavilələri əsas yaradır. Azərbaycanda daimi fəaliyyət göstərməyən xarici hüquqi şəxslərin əldə etdikləri gəlirlərdən Mənfəət Vergisinə cəlb olunurlar Nəticə: Azərbaycan Respublikasının iqtisadiyyatı müstəqilliyin ilk dövrlərində böhran vəziyyətinə düşmüşdü və eyni zamanda Azərbaycan bir müstəqil dövlət olaraq, bazar iqtisadiyyatının iqtisadi modelini seçmişdir.Belə bir şəraitdə milli valyuta ehtiyatları tamamilə tükənən bir ölkə üçün yeganə çıxış yolu xarici və daxili investisiyaların ölkəyə cəlb olunması yolu ilə milli iqtisadiyyatı dirçəltmək, investorlar üçün investisiya mühiti yaratmaq qarşıda duran əsas problemlərdən biri olmalıdır. Ölkədə investisiya mühitinin formalaşdırılması sahəsində müəyyən tədbirlər görülür və bu sahədə qanunlar qəbul edildi. Bunun nəticəsidir ki, Azərbaycan iqtisadiyyatına qoyulan investisiyaların həcmi milyard dollarlarla hesablanır. Azərbaycanın müasir investisiya siyasətinin əsas xüsusiyyəti isə Azərbaycan iqtisadiyyatının neftdən asılılığının tamamilə azaldılması və neftdən gələn gəlirlərin qeyri-neft sektoruna investisiya şəklində yönəldilməsi yolu ilə bu sektorun yüksək inkişafına nail olmaqla müəyyən olunur. Buna nail olmaq üçün isə mövcud istehsal obyektlərinə innovasion investisiyalar yönəltməklə onların istehsal gücünü artırmaq və elmi-texniki tərəqqinin son nailiyyətlərindən istifadə etməklə yeni istehsal müəssisələri yaratmaq lazımdır. Buna isə, iqtisadiyyata uzun müddətli investisiya qoyuluşlarının cəlb olunması yolu ilə nail olmaq olar. Sön dövrlərdə isə dünya bazarında xammal neftin qiymətinin kəskin azalması Azərbaycan iqtisadiyyatında qeyri-neft sektorunun inkişafının sürətlənməsinin vacibliyini göstərir, bu sahəyə uzunmüddətli investisiya qoyuluşlarını tələb edir. Bütün bunlar isə uzunmüddətli investisiya qoyuluşunun uçotunu, onların üzərində nəzarət və təhlilin aparılmasını vacib edir. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 56 Ədəbiyyat siyahısı 1. “İnvestisiya fəaliyyəti haqqında” Azərbaycan Respublikasının qanunu,13 yanvar 1995-ci il. 2. ”İnvestisiya fondları haqqında” Azərbaycan Respublikasının qanunu, 30 noyabr 1999-cu il 3. Azərbaycan Respublikasının Vergi Məcəlləsi 4. “Mühasibat uçotu haqqında” Azərbaycan Respublikasının qanunu. 5.Mühasibat uçotunun Beyəlxalq Standartları. 6.Sadiqov Ə.A, Sadıqov T.Ə,CəfərovaŞ.Ə, Sadıqov C.Ə, “Mühasibat uçotu” , Bakı-2015 7. Səfərov R., “Azərbaycanda yeni texnologiyaların tətbiqi sahəsində innovasiya fəaliyyətinin təkmilləşdirilməsi mexanizmləri” Bakı-2007 8. Atakişiyev M., Süleymanov Q., “İnnovasiya menecmenti” Bakı-2004. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 63 правового обґрунтування. Наприклад, обмеження свободи вираження думок, зборів чи свободи преси можуть бути введені без чіткої та прозорої аргументації, що ставить під загрозу фундаментальні права громадян. Враховуючи всі зазначені проблеми, очевидна необхідність вдосконалення процесу реалізації документів ООН в Україні, зокрема тих, що стосуються обмеження прав людини під час надзвичайних ситуацій. Для досягнення цієї мети варто розробити та впровадити чіткіші і більш прозорі механізми оголошення надзвичайного стану, що відповідають міжнародним стандартам. Законодавство повинно забезпечити чітке визначення прав, які можуть бути обмежені, а також механізм скасування таких обмежень, коли загроза мине. Важливо розробити механізми, які забезпечують своєчасне інформування міжнародної спільноти про застосування дерогацій. Громадяни, в свою чергу, повинні мати доступ до інформації про свої права та механізми захисту під час надзвичайного стану. Для цього важливо запроваджувати програми з підвищення правової обізнаності та забезпечити доступ до правосуддя для постраждалих осіб. Таким чином, тільки комплексне вдосконалення цих механізмів дозволить Україні забезпечити реалізацію міжнародних стандартів прав людини навіть у найскладніших умовах надзвичайного стану. Список використаних джерел 1. Derogations. How does law protect in war? Online Casebook. URL: https://casebook.icrc.org/a_to_z/glossary/derogations#:~:text=The%20term%20derogation%20is%20 used,treaty%20rights%20in%20emergency%20situations. 2. Introduction to the Committee. Human Rights Committee. URL: https://www.ohchr.org/en/treaty-bodies/ccpr/introduction-committee 3. UN Human Rights Committee (HRC), CCPR General Comment No. 5: Article 4 (Derogations), 31 July 1981. URL: https://www.refworld. org/docid/ 453883ff1b.html [accessed 5 May 2023] 4. Бочарова Н.В. Сутність та зміст обмежень прав людини в документах сучасного міжнародного права. Незалежність України: права людини та національна безпека : збірник матеріалів Третьої міжнародної науково-практичної конференції (Львів, 28 квітня 2023 року) / Національний університет «Львівська політехніка» ; упоряд. проф. Л. В. Ярмол, О. І. Баскакова. Київ : КНТ, 2023. 190 с. С.156-158. URL: https://lpnu.ua/sites/default/files/2020/pages/483/zbirnikkonferencii200622. pdf 5. Закон України № 1550-III, «Про правовий режим надзвичайного стану» від 16.03.2000 URL: https://zakon.rada.gov.ua/laws/show/1550-14#Text 6. Указ Президента України № 64/2022 «Про ведення воєнного стану в Україні» від 24.02.2022 р. URL: https://www.president. gov.ua/ documents/642022-41397 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 64 Medical sciences A COUPLE’S APPROACH TO THE TREATMENT OF SEXUAL DISORDERS Kocharyan Garnik Surenovich The Department of Sexology, Psychotherapy and Medical Psychology of the Educational and Scientific Institute of Postgraduate Education of the Kharkiv National Medical University ПАРНИЙ ПІДХІД ДО ЛІКУВАННЯ СЕКСУАЛЬНИХ РОЗЛАДІВ Кочарян Гарнік Суренович Кафедра сексології, психотерапії та медичної психології Навчально-наукового інституту післядипломної освіти Харківського національного медичного університету Підхід W. Masters і V. Johnson Слід зазначити, що William Masters and Virginia Johnson (1970) свого часу було розроблено систему секс-терапії сексуальних розладів, яка полягає у використанні для їхнього лікування різноманітних сексуальних технік, які передбачають обов’язкову участь у терапевтичних тренінгах сексуального партнера. Обов’язковий парний підхід був запозичений у цих авторів деякими клінічними сексологами, які в ряді випадків відмовлялися від призначення лікування пацієнту, який звертався по допомогу без сексуального партнера. У зв’язку з цим слід зазначити, що сексуальна терапія передбачає безмедикаментозне лікування. Медикаментозна терапія призначається рідко і лише як допоміжний засіб. Чи обов’язкове залучення партнера до лікування сексуального розладу у пацієнта? Потім, однак, у системі секс-терапії також почали використовувати терапевтичну мастурбацію, яка не вимагала присутності партнера. Цілком природно, що якщо йдеться про лікування в іншій системі, то воно може проводитися без парних сексуальних тренінгів. Використання медикаментів, тим паче сучасних, а також різних психотерапевтичних методів (наприклад, гіпносугестивної терапії та нейролінгвістичного програмування) може забезпечити досягнення хороших терапевтичних результатів. Безумовно, залучення партнера до обстеження підвищує діагностичні можливості лікаря, оскільки дає можливість подивитися на наявну проблему з двох боків (очима обох партнерів). Однак слід пам’ятати про те, що будь-яку здорову ідею можна довести до логічного абсурду. Таке може трапитися з фахівцем, який не працює в підході Masters і Johnson, проте вимагає неухильного дотримання принципу парності під час проведення терапії. Підхід під час обстеження і лікування пацієнтів із сексуальною проблематикою має бути не трафаретним, а диференційованим, що враховує конкретні обставини. Під час обстеження одного чоловіка йому було поставлено діагноз «невроз очікування невдачі». При цьому виявилося, що дружина вельми негативно реагує на сексуальні порушення чоловіка (докори, скандали, образи), що призвело до ще більшої його фіксації на виконанні статевого акту і, звісно ж, обтяження сексуального розладу. У цьому разі необхідність запрошення дружини для бесіди є безумовною, оскільки відповідна терапія без зміни її поведінки може, найімовірніше, виявитися неефективною. Спроби запросити партнерку для бесіди можуть наштовхнутися на її небажання розмовляти з фахівцем. Це може бути пов’язано як із нерозумінням її ролі в підтримці сексуального розладу в чоловіка, так і з небажанням надалі зберігати з ним стосунки. У першому випадку вона зазвичай заявляє чоловікові: «Ти сам хворий, йди і лікуйся, а я тут ні до чого». У цих випадках ми даємо пацієнтові таку рекомендацію: «Скажіть дружині/партнерці, що лікар хоче зустрітися з тобою, щоб обговорити стан мого здоров’я». Якщо жінка зацікавлена в продовженні сексуальних стосунків із цим чоловіком, то це зазвичай добре спрацьовує. Наведемо інший приклад. За консультацією звертається пацієнт, у якого під час спроби сексуального контакту з кожною новою партнеркою має місце боязнь, що йому не вдасться здійснити статевий акт. Зазвичай перші два статеві акти йому повноцінно провести не вдається через порушення ерекції, але потім функція нормалізується. Який би вигляд мало обстеження цього пацієнта за умови настанови на обов’язкове залучення до нього партнерки, з якою він нещодавно познайомився і з якою в нього немає IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 65 усталених відносин? До того ж невідомо, як вона поставиться до повідомлення пацієнта перед вчиненням статевого акту про те, що в нього щоразу при спробі контакту з новою жінкою має місце фіаско. У цих випадках для успішного проведення першого статевого акту доцільно призначити пацієнтові за деякий час до нього силденафілу цитрат, або варденафіл, або тадалафіл, або уденафіл, що може бути доповнене прийомом траквілізаторів за 1,5-2 години до запланованого статевого акту. У такий спосіб ми не лише покращимо приплив крові до статевого члена, а й послабимо тривожне побоювання/страх сексуальної невдачі. За дотримання цих умов перший статевий акт протікатиме нормально, що забезпечить повноцінне протікання наступних коїтусів, навіть без застосування лікарських засобів. Ми неодноразово зустрічалися з випадками, коли дружини пацієнтів трактували їхні порушення як наслідок втрати почуттів щодо них, втрату їхньої привабливості для чоловіків або як результат появи в чоловіка коханки. Деякі чоловіки в цих випадках не хотіли повідомляти своїм дружинам істину, оскільки, на їхню думку, це принизило б їхню чоловічу гідність в очах дружини. Поведінка ж дружин у цих випадках під час інтимної близькості та поза нею не була психотравмуючою для чоловіка, і призначене лікування призводило до повної нормалізації у нього статевої функції. Отже, наполягати за цих обставин на обов'язковому відвідуванні лікаря дружиною не слід. Сексуальні проблеми можуть турбувати і пацієнтів, у яких немає партнерок. У цих випадках навряд чи доцільно на цій підставі відмовляти їм в обстеженні та лікуванні, запропонувавши звернутися до лікаря тільки з партнеркою після її появи. Висновки На нашу думку, парний підхід полягає у врахуванні інтересів кожної конкретної пари та кожного з її членів і може здійснюватися як із залученням другого партнера, так і без його залучення. Вимога обов’язкового залучення в усіх випадках другого партнера є неправомочною, шаблонною, подекуди дискримінативною, дискредитує парний підхід і в низці випадків призводить до порушення прав людини на отримання медичної допомоги. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 66 PARADIGMS OF THERAPEUTIC MANAGEMENT OF PATIENTS WITH SEXUAL DYSFUNCTIONS Kocharyan Garnik Surenovich The Department of Sexology, Psychotherapy and Medical Psychology of the Educational and Scientific Institute of Postgraduate Education of the Kharkiv National Medical University ПАРАДИГМИ ТЕРАПЕВТИЧНОГО СУПРОВОДУ ПАЦІЄНТІВ ІЗ СЕКСУАЛЬНИМИ ДИСФУНКЦІЯМИ Кочарян Гарнік Суренович Кафедра сексології, психотерапії та медичної психології Навчально-наукового інституту післядипломної освіти Харківського національного медичного університету Ефективність лікувальної допомоги хворим із сексуальними дисфункціями визначається концептуальними підходами до надання цієї допомоги. Можна виділити такі парадигми цієї допомоги. Ерекціоцентрична парадигма При роботі лікарів з пацієнтами, у яких мають місце сексуальні дисфункції, часто можна констатувати, що в основу медичної допомоги покладено підхід, в основі якого лежить нормалізація ерекції, що обумовлює можливість здійснення статевого акту. Крім того, що цей підхід диктується замовленням, яке пред’являється пацієнтом та/або подружньою/сексуальною парою, зміцненню та популяризації такого підходу сприяють численні реклами сучасних препаратів, спрямованих на відновлення ерекції. Оргазмоцентрична парадигма Ця парадигма виникла пізніше. S. V. Volodimirov-Klyachko (1972) порушив питання необхідності використання при лікуванні сексуальних розладів і дисгармоній петтінга (глибокого), який гарантує виникнення оргазму у жінки, що знімає з чоловіка відповідальність за якість статевого акту, і, отже, нейтралізує фактор тривожного побоювання/страху сексуальної невдачі. Впевненість жінки в тому, що в неї настане розрядка, є бажаною передумовою для щирого заохочення та підбадьорення нею чоловіка при його утрудненнях. Ідея цінності використання петтінга з лікувально-реабілітаційною метою потім широко пропагувалась S. S. Liebig (1990). Обґрунтовуючи необхідність його застосування, автор зазначає, що історично склалося уявлення про провідне значення ерекції статевого члена при сексуальних контактах. Разом з тим, як наголошує С. С. Лібіх, головним показником якісного статевого акту є оргазм. Суть рекомендованої ним методики зводиться до наступного. Під час першої розмови з чоловіком та жінкою окремо їх докладно розпитують про те, що вони чекають від статевого життя. Свої вимоги вони відображають, заповнивши відповідний опитувальник. Потім під час бесіди з обома партнерами складається загальна, диференційована для кожної пари програма петтінгу (своєрідний «контракт»), яка враховує попередній сексуальний досвід чоловіка та жінки. Відповідно до принципу парадоксальної психотерапії звичайні статеві акти на цьому етапі проводити забороняється. У разі порушень ерекції психогенної природи використання глибокого петтінгу може призвести до їх ліквідації, оскільки через те, що напруга члена ігнорується як компонент статевого спілкування, ліквідується синдром тривожного очікування сексуальної невдачі. Це нерідко призводить до того, що партнери порушують «заборону» проведення звичайних статевих актів. Плежецентрична парадигма (від англ. pleasure – задоволення) На основі досвіду нашої роботи з надання допомоги пацієнтам із сексуальними дисфункціями, ми дійшли висновку, що найбільш задовольняє запити щодо надання цієї допомоги є запропонована нами плежецентрична парадигма (G. S. Kocharyan, 2016). Її суть полягає у тому, що головним при інтимних стосунках є отримання задоволення. При статевому акті з гарною ерекцією, великою тривалістю статевого акту, адекватною технікою його проведення або при використанні глибокого петтінгу оргазм не завжди є досяжним. До нас багаторазово зверталися жінки, у яких не виникає оргазм, незважаючи на хорошу потенцію та сексуальну техніку їхніх сексуальних партнерів. Стурбовані його відсутністю, вони зазнають вираженого дистресу і звертаються за сексологічною допомогою. При обстеженні цих жінок нерідко переконуєшся в тому, IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 67 що за відсутності оргазму вони отримують задоволення від ласок, поцілунків та статевих актів (ретардаційна та конституційна форма аноргазмії за А. М. Свядощем (1991). Після статевого акту ці жінки не мають жодних дискомфортних відчуттів. У ряді спостережень звернення таких жінок за сексологічною допомогою може бути зумовлене тим, що вони дізнаються про оргазм інших жінок, і це викликає у них виражене почуття заздрості («чому в мене таке не відбувається?»). Одна молода жінка (студентка-заочниця), яка звернулася до нас за допомогою, приїхала здавати чергову сесію в один із Харківських університетів, і там сусідки по кімнаті в гуртожитку розповіли їй про те, що вони відчувають оргазми. Вона ж їх ніколи не відчувала і була цим дуже розчарована. З’явившись до мене на прийом, пацієнтка була вкрай схвильована, хоча, як з’ясувалося в результаті опитування, при сексуальних контактах з чоловіком відчувала приємні відчуття, була збуджена, а після статевого акту не відчувала будь-якого дискомфорту і почувала себе дуже добре. У таких випадках ми надаємо наступну психотерапевтичну допомогу. Акцентується увага жінки на тому, що під час статевого акту вона отримує задоволення, а її апеляція до того, що інші жінки відчувають оргазм, що викликає у неї виражене занепокоєння, є наслідком її заздрості до них. Ми фіксуємо її увагу на тому, що головним у процесі інтимної близькості є її здатність отримувати задоволення. Зменшувати ж це задоволення значною мірою може настанова на обов’язкове одержання оргазму, очікування його отримання та побоювання, що вона вкотре не зможе його відчути. Крім цього, ми повідомляємо пацієнтці про те, що після того, як жінка відчуває оргазм, вона нерідко може втратити інтерес до подальшого проведення інтимної близькості, тоді як сама пацієнтка здатна насолоджуватися нею досить тривалий час. Сексуально здорові жінки не завжди відчувають оргазм під час інтимної близькості, проте в низці таких випадків вони здатні отримувати задоволення, а після статевого акту не відчувають жодного дискомфорту. Орієнтація на якісну ерекцію, достатню для проведення вагінального статевого акту, а також на обов’язкове отримання оргазму може бути неприйнятною і для дуже літніх людей, які можуть отримувати насолоду при ласках, поцілунках, ослабленій або навіть відсутній ерекції. У контексті цього повідомлення слід зазначити, що в останньому американському діагностичному та статистичному посібнику з психічних розладів DSM-5 (2013) повідомляється, що загалом сексуальне задоволення, однак, не сильно корелює з оргастичним досвідом. Багато жінок повідомляють про високі рівні сексуального задоволення, незважаючи на те, що рідко відчувають оргазм або не відчувають його. Також доцільно навести висловлювання з цього приводу психологів Mark Yarhouse та Erica Ten (2016), які зазначають, що серед жінок, які мають труднощі з досягненням оргазму, лише половина серйозно стурбовані у зв’язку з цим. Це наводить на думку, що за всієї його важливості оргазм для жінок не обов'язково є ключовим компонентом інтимної близькості. Висновки Існують різні підходи до терапевтичного супроводу пацієнтів з сексуальними дисфункціями (ерекціоцентрична, оргазмоцентрична, плежецегтрична). На нашу думку, плежецентричний підхід при здійсненні психотерапевтичного супроводу хворих з сексуальними дисфункціями є найбільш гуманістичним і має виражений психопротективний потенціал. Однак робота в даному підході жодною мірою не виключає заходів щодо нормалізації статевих функцій (у тому числі ерекції та оргазму) у тих випадках, коли це можливо. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 68 UDC: 616.22-006.6 LARYNGEAL CANCER: MODERN CLINICAL AND DIAGNOSTIC STRATEGY Arman Khozhayev Oncologist, Sonographer - Doctor of Ultrasound Diagnostics, Professor, Asfendiyarov Kazakh National Medical University, Almaty, Kazakhstan Oxana Shatkovskaya Deputy Chairman of the Board for Strategic Development, Scientific and Educational Activities of the National Scientific Oncology Center (NROC), Astana, Kazakhstan Rakhim Abdurassulov Head of the Oncology Polyclinic of the Oncological Center of the Regional Clinical Hospital, Turkestan Region, Kazakhstan Akaisha Sarina Deputy Director for Primary Health Care, Karasai Clinical Multidisciplinary Central District Hospital, Kaskelen, Almaty region, Kazakhstan Talgat Baitileuov Head of Surgical Service, Professor, Karasai Clinical Multidisciplinary Central District Hospital, Kaskelen, Almaty region, Kazakhstan Maxim Stadnikov Deputy Director for Medical Affairs, Karasai Clinical Multidisciplinary Central District Hospital, Kaskelen, Almaty region, Kazakhstan Berik Djumabekov Head of the Department of Surgery, Karasai Clinical Multidisciplinary Central District Hospital, Kaskelen, Almaty region, Kazakhstan Abstract This scientific and analytical work presents modern world and local-regional data on incidence, mortality, lethality and five-year survival rate of such oncological pathology of head and neck tumors as laryngeal cancer. The issues of etiology and pathogenesis, features of distribution, modern approaches and principles of complex diagnostics, prospects for improving treatment results, as well as prognosis are covered in detail. The epidemiological characteristics of this pathology in our republic are given in the context of regions of the country. Keywords: oncology, otorhinolaryngology, laryngeal cancer, human papillomavirus, biomarkers, RNA, immune-related genes, autophagy, epidemiology, incidence, mortality, lethality, five-year survival rate, prognosis. Laryngeal cancer (LC) is a malignant tumor that develops from elements of the non-keratinizing epithelium of the larynx. The etiologic factors remain unclear to date. In most cases, the patient's medical history includes untreated inflammatory and precancerous diseases of the larynx (laryngitis, papillomas, papillomatosis, dyskeratosis, leukoplakia, pachydermia, fibroma); a long period of smoking, alcohol consumption, work in dusty conditions (textile production), inhalation of harmful carcinogenic substances (oil, its distillation products, benzene, phenolic resins, asbestos); genetic predisposition (the presence of malignant diseases in relatives), as well as age and gender (males over 55 years of age) [1,2]. The diagnostic criteria are as follows. Complaints and medical history. Complaints: cough; hoarseness; sore throat radiating to the ear; difficulty breathing; choking when taking liquid food; enlarged cervical, supraclavicular, subclavian, submandibular, and submental lymph nodes. History: early symptoms of the disease in LC are: hoarseness and cough, which appear already at stage I of the disease; when, IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 69 at the initial visit of patients, hoarseness has been observed for six months with the addition of other symptoms, this may indicate later stages (III-IV) of the disease. In this case, complaints of shooting pain in the ear, difficulty breathing, choking when taking liquid food or water, and the appearance of enlarged nodes on the neck are also added [1]. Physical examination: indirect laryngoscopy (tumor, formation of one of the parts of the larynx, limited mobility of the true vocal cord or fixation of the affected half of the larynx, narrowing of the glottis); palpation examination of the lymph nodes of the neck on both sides (the presence of enlarged cervical lymph nodes of a dense consistency, immobile or stiff, slightly painful or possibly not painful, more than 1.0 cm in size). Laboratory tests: cytological examination (increase in cell size up to giant, change in the shape and number of intracellular elements, increase in the size of the nucleus, its contours, different degrees of maturity of the nucleus and other cell elements, change in the number and shape of nucleoli); histological examination (large polygonal or spiky cells with well-defined cytoplasm, round nuclei with clear nucleoli, with the presence of mitoses, cells are located in the form of cells and cords with or without keratin formation, the presence of tumor emboli in the vessels, the severity of lymphocytic plasmacytic infiltration, mitotic activity of tumor cells). Instrumental examinations: ultrasound examination of the cervical, submandibular, supraclavicular, subclavian lymph nodes (contours are clear, uneven, echogenicity is reduced, there may be areas of mixed echogenicity, the structure of the node is heterogeneous, increased vascularization is possible); computed tomography of the larynx (a tumor formation of the larynx, occupying the right or left half, spreading to the piriform sinus or the root of the tongue or soft tissues of the anterior surface of the neck, or to the trachea area, conglomerates of lymph nodes of various sizes are possible, compressing or displacing or growing into the vascular-nerve bundle of the neck); biopsy of a laryngeal tumor (cytological examination of the material reveals an increase in the size of the cell up to giant, a change in the shape and number of intracellular elements, an increase in the size of the nucleus, its contours, different degrees of maturity of the nucleus and other elements of the cell, a change in the number and shape of nucleoli; histological examination of the material reveals large polygonal or spiky cells with well-defined cytoplasm, round nuclei with clear nucleoli, with the presence of mitoses, the cells are arranged in the form of cells and cords with or without the formation of keratin, the presence of tumor emboli in the vessels, the severity of lymphocyte-plasmocyte infiltration, mitotic activity of tumor cells); fine-needle aspiration biopsy of enlarged lymph nodes of the neck (during cytological examination of the material - an increase in the size of the cell up to giant, a change in the shape and number of intracellular elements, an increase in the size of the nucleus, its contours, different degrees of maturity of the nucleus and other elements of the cell, a change in the number and shape of nucleoli) [1]. As noted by Huang J. et al. [3] though the LC only has 1% of the total cancer cases and related deaths, it is a type of head and neck cancers with the highest prevalence. Cigarette smoking and alcohol consumption was found to have the strongest relation with LC; other potential risk factors include age (≥65), sex (male), family history of cancer, chemical workplace exposure, gastro-esophageal reflux, and exposure to human papillomavirus (HPV). In their work, the authors emphasize that the global incidence and mortality rates of LC in 2020 was extracted from the Global Cancer Observatory (GLOBOCAN) database, developed by the International Agency for Research on Cancer, World Health Organization (WHO) [4]. The Gross Domestics Products (GDP) and Human Development Index (HDI) for each country were retrieved from World Bank and United Nations. For the categorization of HDI rates, <0.550, 0.550–0.699, 0.700-0.700, and ≥0.800 are considered low, medium, high, and very high. Data from 1980 to 2020 were obtained, and the data of the most recent 10 years were used for trend analysis. The WHO mortality database was used for cancer-related death data for each country and region. Cancer mortality data was collected from national civil cancer registries on a local and national level with the registering system logging verified cancer deaths and their causes, which is then reported to WHO annually. To ensure the quality of data, only figures with medium quality or above were published by the WHO mortality database based on the timeliness, completeness and coverage of registration and the proportion of deaths assigned to ill-defined causes. All incidence and mortality figures of LC were transformed - using the SegiDoll world reference population for various nations - into an age-standardised rate (ASR) per 100 000 individuals. Weighting was allocated in accordance with proportions of people in the standard population’s corresponding age groups. This enabled the current study to compare incidence and mortality rates across different countries over time [3]. There were 184 615 newly reported cases of LC in 2020, with an ASR incidence of 2.0 per 100 000 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 70 persons. Incidence varied geographically, region with the highest incidence was Caribbean (ASR=4.0) followed by Central and Eastern Europe (ASR=3.6) and Southern Europe (ASR=2.9). Regions with the lowest incidence include Middle Africa (ASR=0.76), Western Africa (ASR=0.79), and Central America (ASR=0.86). There was a remarkable disparity among the two sexes in terms of incidence, as the global ASR of males (ASR=3.6) was more than seven times higher than that of females (ASR=0.49). The highest incidence was in countries with medium HDI (ASR=2.5), followed by very high HDI (ASR=2.3), high HDI (ASR=1.6), and low HDI (ASR=0.94). In 2020, 99 840 LC-related deaths were reported, which was slightly more than 1% of the total cancer-related deaths. Globally, LC has an ASR of 1.0 per 100 000 persons in mortality. In terms of the geographical distribution, the Caribbean region (ASR=2.1) had the highest mortality rate, doubling the global average, followed by Central and Eastern Europe (ASR=1.9), and SouthCentral Asia (ASR=1.7). Regions with the lowest mortality were Australia and New Zealand (ASR=0.34), Micronesia (ASR=0.45), and Middle Africa (ASR=0.54). Similar to incidence, the highest mortality was in countries with medium HDI (ASR=1.6), followed by high HDI (ASR=0.92), very high HDI (ASR=0.86), and low HDI (ASR=0.71). Among males LC incidence was associated with a higher HDI [β=0.175, 95% confidence interval (CI): 0.111-0.239, P<0.001], prevalence of smoking (β=0.051, 95% CI: 0.041-0.061, P<0.001), alcohol drinking (β=0.040, 95% CI: 0.028-0.052, P<0.001), unhealthy dietary (β=0.012, 95% CI: 0.006-0.018, P<0.001), obesity (β=0.022, 95% CI: 0.012-0.031, P<0.001), hypertension (β=0.031, 95% CI: 0.022-0.041, P<0.001), diabetes (β=0.032, 95% CI: 0.014-0.051, P=0.001), and lipid disorders (β=0.021, 95% CI: 0.013-0.029, P<0.001). Among females, incidence was associated with a higher HDI (β=0.114, 95% CI: 0.050-0.178, P<0.001), prevalence of smoking (β=0.049, 95% CI: 0.033-0.065, P<0.001), inactivity (β=0.040, 95% CI: 0.009-0.072, P=0.011), obesity (β=0.013, 95% CI: 0.004-0.022, P=0.004), hypertension (β=0.012, 95% CI: 0.002-0.023, P=0.024), diabetes (β=0.051, 95% CI: 0.0310.071, P<0.001), and lipid disorders (β=0.015, 95% CI: 0.007-0.023, P<0.001). Among males LC mortality was associated with a higher HDI (β=0.094, 95% CI: 0.025-0.163, P<0.001), prevalence of smoking (β=0.044, 95% CI: 0.033-0.054, P<0.001), alcohol drinking (β=0.025, 95% CI: 0.013-0.038, P<0.001), unhealthy dietary (β=0.009, 95% CI: 0.003-0.015, P=0.002), obesity (β=0.016, 95% CI: 0.006-0.025, P=0.001), hypertension (β=0.025, 95% CI: 0.015-0.034, P<0.001), and lipid disorders (β=0.013, 95% CI: 0.004-0.021, P=0.003). Among females, mortality was associated with a lower GDP per capita (β=−0.076, 95% CI: −0.126-0.027, P=0.003), and prevalence of alcohol drinking (β =−0.060, 95% CI: −0.085-0.035, P<0.001) [3]. Overall, more countries were showing decreasing trends than increasing trends in LC while such trends were less evidence among female population, younger subjects, and countries from Europe. The overall incidence for males was decreasing while females reported mixed trends. For males, significant increases were found only in Cyprus [average annual percent change (AAPC)=5.88; 95% CI: 0.52-11.52; P=0.035)], whilst decreasing trends were reported in 24 countries evenly distributed in different continents, Chile (AAPC=−11.5; 95% CI: −20.99-0.88; P=0.038) reported the largest decrease, followed by the Philippines (AAPC=−7.71; 95% CI: −12.15-3.05; P=0.006), and Norway (AAPC=−5; 95% CI: −8.71-1.14; P=0.018). For females, three countries showed significant increasing trends: Japan (AAPC=6.01; 95% CI: 1.51-10.71; P=0.015), Switzerland (AAPC=5.61; 95% CI: 0.05-11.49; P=0.048), and Czech Republic (AAPC=3.31; 95% CI: 1.28-5.39; P=0.005). Evident decreases were found in six countries, with India (AAPC=−8.35; 95% CI: −13.62-2.75; P=0.009), Korea (AAPC=−8.28; 95% CI: −11.68-4.74; P=0.001), and Turkey (AAPC=−6.05; 95% CI: −10.21-1.69; P=0.013) reporting the largest decreases. Similar to the incidence trends, there was a remarkable difference between the mortality trends of males and females. For males, only Thailand (AAPC=5.41; 95% CI: 3.56-7.30; P<0.001) reported significant increases. On the contrary, significant decreases were observed in 30 countries. The largest decreases were found in Korea (AAPC=−7.17; 95% CI: −8.65-5.66; P<0.001), Singapore (AAPC=−7.10; 95% CI: −13.59-0.11; P=0.047), and France (AAPC=−5.96; 95% CI: −6.76-5.15; P<0.001). For females, significant increasing trends were found in Israel (AAPC=12.49; 95% CI: 0.81-25.51; P=0.038); while significant decreases were reported in eight countries, with Korea (AAPC=−10.58; 95% CI: −15.61-5.24; P=0.002), Belarus (AAPC=−7.93; 95% CI: −13.55-1.95; P=0.010), and Colombia (AAPC=−5.68; 95% CI: −8.04-3.27; P=0.001) reported the most evident decreases. For the older males aged 50 or above two countries reported significant increases: Cyprus (AAPC=6.87; 95% CI: 1.16-12.91; P=0.024), and Belarus (AAPC=1.41; 95% CI: 0.28-2.55; P=0.021). In contrast, significant decreases were observed in 21 countries sporadically distributed worldwide. The largest decreases were found in Chile (AAPC=−10.31; 95% CI: −19.44-0.14; P=0.048), Philippines (AAPC=−7.57; 95%; CI: −11.86-3.08; P=0.005), and Norway (AAPC=−5.69; 95% CI: −8.87-2.41; P=0.004). For females aged 50 or above, three countries, all European countries, reported significant increases: Spain (AAPC=6.76; 95% CI: 2.03-11.72; P=0.01), Switzerland (AAPC=5.38; 95% CI: 0.25-10.78; IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 71 P=0.042), and Czech Republic (AAPC=4.00; 95% CI: 1.73-6.32; P=0.003) reported the largest increases. On the other hand, four populations showed significant decreasing trends, Turkey (AAPC=−6.50; 95% CI: −11.64-1.07; P=0.025) reported the largest decline, followed by Canada (AAPC=−4.36; 95% CI: −6.941.70; P=0.006), and the white population in the USA (AAPC=−2.98; 95% CI: −5.13-0.78; P=0.014). Similar distribution but larger increase was found in males aged below 50 Norway (AAPC=18.77; 95% CI: 4.5534.92; P=0.014) and Thailand (AAPC=10.24; 95% CI: 0.36-21.09; P=0.044) reported significant increasing trends, whereas evident decreasing trends were observed in 17 countries, predominately Asian and European countries, with Germany (AAPC=−17.17; 95% CI: −26.66-6.44; P=0.007), Denmark (AAPC=−9.88; 95% CI: −17.74-1.26; P=0.030), and France (AAPC=−9.66; 95% CI: −14.70-4.32; P=0.004) showing the greatest decreases. From the raw data, the highly significant increasing trend observed in the younger male population of Norway and Thailand was likely due to the statistical base effect as unusually low ASR was reported in the start of the 10-year interval 2010-2011 (Norway); 2003 (Thailand). For their younger females aged below 50, significant decreases were observed in two countries/regions: Hong Kong, SAR, China (AAPC=−12.44; 95% CI: −21.77-1.99; P=0.026) and Korea (AAPC=−11.79; 95% CI: −21.66-0.67; P=0.041), while no country reported significant increase [3]. In conclusion, our colleagues point out that the reported incidence for LC has been decreasing remarkably for the past decades, especially for the male population, potentially due to the reduced consumptions of cigarettes and alcohol. Its mortality has also been decreasing, possibly attributable to broader availability and applications of treatments. However, regional disparity in mortality remains due to difference in level of access to surgical care. On the contrary, it is alarming that some evident increases were observed in the female populations and younger subjects from some countries. If no mitigation interventions are implemented, such trends may continue. It is also recommended that governments should continue the implementation of smoking and alcohol reduction campaigns, to minimize further burden on healthcare system. Nocini R. et al. in their work they say that [5] LC is a form of malignancy originating from the anatomic site called larynx (also commonly known as “voice box”), which is anatomically divided in three regions including the supraglottic larynx (encompassing the epiglottis, false vocal cords, ventricles, aryepiglottic folds and arytenoids), the glottis (encompassing the true vocal cords and the anterior and posterior commissures) and the subglottic region. Among squamous cell carcinomas, the well and moderately differentiated forms slightly prevail over poorly differentiated tumors; the larger number of LC cases originate from the glottic region (i.e., approximately two-third), followed by the supraglottic area (about 30%), whilst transglottic and purely subglottic tumors are generally less frequent. The more important risk factors for LC include tobacco use, excessive alcohol ingestion, gastro-esophageal reflex, Plummer-Vinson syndrome, anatomical malformations, exposure to heat, chemicals, asbestos, nickel or ionizing radiations, along with some viral infections (e.g., HPV). The most frequent symptoms of laryngeal malignancies include hoarseness, sore throat, dysphagia and/or painful swallowing, impairment in voice quality, otalgia, cough and hemoptysis. Despite hoarseness can develop early in patients with laryngeal malignancies, in many cases the cancer has already deeply involved the vocal cords and spreads to regional lymphatics at diagnosis. Primary tumor volume, composite nodal volumes, composite primary tumor and nodal volumes are significant predictors of unfavorable prognosis, along with advanced age, performance status, grade and depth of invasion. In their work, the researchers note that LC is an important oncologic entity, whose prognosis depends on establishing appropriate preventive and diagnostic measures, especially in populations at higher risk. The current incidence, prevalence and mortality of LC are estimated at 2.76 cases/year per 100,000 inhabitants, 14.33 cases/year per 100,000 inhabitants and 1.66 deaths/year per 100,000 inhabitants, respectively, averaging 3.28 million Disability-Adjusted Life Years each year. Incidence and prevalence have increased by 12% and 24%, respectively during the past 3 decades, whilst mortality has declined by around 5%. The epidemiologic burden of this malignancy is approximately 5-fold higher in males and increases in parallel with ageing, peaking after 65 years of age. Both incidence and mortality rates are higher in Europe and lower in Africa, but the ratio between deaths and incidence is the highest in Africa. Incidence has gradually declined in Europe during the past 3 decades, whilst it has increased in SouthEast Asia and Western Pacific. Cigarette smoking and alcohol abuse contribute for about 90% of overall worldwide mortality for LC. At the same time, the conclusions state that LC still poses a high clinical and societal burden, with an escalating temporal trend not expected to reverse soon [5]. An interesting work was presented by Li C. et al. [6]. In this study, authors aimed to explore the roles of cuproptosis-related genes in LC and their potential as prognostic markers and therapeutic targets. LC, characterized by high recurrence rates and a lack of effective biomarkers, has been associated IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 72 with cuproptosis, a regulated cell death process linked to cancer progression. They collected comprehensive data from The Cancer Genome Atlas and Gene Expression Omnibus databases, including gene expression profiles and clinical data of LC patients. Using clustering and gene analysis, researchers identified cuproptosis-related genes with prognostic significance. A risk model was constructed based on these genes, categorizing patients into highand low-risk groups for outcome comparison. Univariate and multivariate analyses were conducted to identify independent prognostic factors, which were then incorporated into a nomogram. Gene Set Enrichment Analysis was employed to explore pathways distinguishing highand low-risk groups. This risk model, based on four genes, including transmembrane 2, dishevelled binding antagonist of β-catenin 1, stathmin 2, and G protein-coupled receptor 173, revealed significant differences in patient outcomes between highand low-risk groups. Independent prognostic factors were identified and integrated into a nomogram, providing a valuable tool for prognostic prediction. Gene Set Enrichment Analysis uncovered up-regulated pathways specifically associated with high-risk patient samples. The authors point out that this study highlights the potential of cuproptosis-associated genes as valuable prognostic markers and promising therapeutic targets in the context of LC and sheds light on new avenues for understanding and treating this complex disease. In a study by Ren L. et al. [7], immune signatures of LC were systematically analyzed and their role in tumor progression was assessed. Differentially expressed immune-related genes (IRGs) were screened between LC and normal tissues from The Cancer Genome Atlas (TCGA) dataset. Then, two prognosisrelated IRGs aquaporin 9 (AQP9) and zeta chain of T cell receptor associated protein kinase 70 (ZAP70) were analyzed by a series of survival analysis. Based on them, molecular subtypes were constructed by unsupervised cluster analysis. Differences in survival outcomes, human leukocyte antigen (HLA) expression and immune cell infiltrations were assessed between subtypes. Expression of AQP9 and ZAP70 was validated in LC tissues and cells by reverse transcription-quantitative polymerase chain reaction (RTqPCR) and immunohistochemistry. After silencing and overexpressing AQP9 and ZAP70, cholecystokinin8 (CCK-8), 5-ethynyl-2'-deoxyuridine (EdU), wound healing and transwell assays were performed in TU212 and LCC cells. Totally, 315 IRGs were abnormally expressed in LC. Among them, AQP9 and ZAP70 were distinctly correlated to patients’ prognosis. Two subtypes were developed with distinct survival outcomes, HLA expression and immune microenvironment. Low expression of AQP9 and ZAP70 was confirmed in LC. AQP9 and ZAP70 up-regulation distinctly suppressed proliferation, migration, and invasion of LC cells. The opposite results were investigated when their knockdown. Our colleagues focus on the fact that the obtained findings revealed the roles of AQP9 and ZAP70 in progression of LC, and suggested that AQP9 and ZAP70 could potentially act as candidate immunotherapeutic targets for LC. Collectively, this study proposed two prognosis-related IRGs AQP9 and ZAP70. Two molecular subtypes based on AQP9 and ZAP70 may reflect immune microenvironment of LC. In vitro, their up-regulation inhibited proliferation, migration and invasion of LC cells. Results obtained demonstrated that AQP9 and ZAP70 might be candidate therapeutic targets and prognostic signatures for LC, which may assist guide clinical therapy in the future [7]. Liu W. et al. [8] in their work they say that LC is one of the most common malignant tumors among head and neck cancers. Accumulating studies have indicated that long noncoding RNAs (lncRNAs) play an important role in LC occurrence and progression, however, the functional roles and relative regulatory mechanisms of lncRNA growth arrest-specific transcript 5 (GAS5) in LC progression remain unclear. The expression of lncRNA GAS5 in both LC tissues and cell lines was evaluated using quantitative RT-qPCR assay. The relationships between lncRNA GAS5 expression and clinical parameters were also analyzed. To determine the biological function of lncRNA GAS5, a lncRNA GAS5-specific plasmid was first transfected into LC cells using lentiviral technology. Cell counting kit-8 assay, flow cytometry, and Transwell assays were used to detect in vitro cell proliferation, apoptosis, cycle distribution, and metastasis abilities, respectively. Furthermore, in vivo cell growth experiments were also performed using nude mice. Additionally, western blotting was performed to identify the underlying regulatory mechanism. In the current study, lncRNA GAS5 was downregulated in LC tissues and its low expression was closely associated with poor tumor differentiation, advanced TNM stage, lymph node metastasis, and shorter overall survival time. In addition, lncRNA GAS5 upregulation significantly inhibited LC cell proliferation both in vitro and in vivo. Moreover, in response to lncRNA GAS5 overexpression, more LC cells were arrested at the G2/M stage, accompanied by increased cell apoptosis rates and suppressed migration and invasion capacities. Mechanistically, this data showed that the overexpression of lncRNA GAS5 significantly regulated the PI3K/AKT/mTOR signaling pathway. LncRNA GAS5 might act as a suppressor gene during LC development, as it suppressed cell proliferation and metastasis by regulating the PI3K/AKT/mTOR signaling IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 79 Furthermore, the duration of instruction is key: lessons classified as long-term (three or more class periods) demonstrated significantly higher scores in self-regulation, knowledge construction, use of ICT, and skilled communication compared to short-term lessons. Impact on STEM Perceptions and Career Awareness STEM education also yields positive outcomes concerning students' perceptions of STEM disciplines, particularly their perceived connection to real life, and influences their career awareness. By performing engineering-focused STEM activities, students acquire opportunities to function as engineers and grasp the relationship between science and engineering. In one study, a significant improvement was found specifically in the technology sub-scale of STEM perceptions. Students’ initial, limited view of technology (e.g., electronic gadgets) expanded through activities, leading them to recognize that items like mirrors are products of technology. Although STEM education does not claim that every student will become a STEM professional, the process successfully promotes career awareness. Students gain the opportunity to evaluate their suitability for the field, and even if they decide against a STEM career due to the perceived difficulty, this is considered a positive result as it prevents future incorrect career choices. METHODOLOGY Research plan This study used an integrated approach based on mixed methods, including both quantitative and qualitative methods. A quantitative approach was used to assess the impact of a comprehensive STEM lesson plan on students' critical and creative thinking skills using preand post-test tests. A qualitative approach based on conducting semi-structured interviews allowed for a deeper study of the perception and experience of the participants in the learning process. It was decided to use mixed methods, since such a methodology allows for a more holistic approach to the research problem: quantitative data determine what measurable effects are, while qualitative data contextualize and explain these effects. Participants The participants were 36 students from two 11th grades Dostyq School Almaty. The experimental group consisted of one class, which included 17 students who studied according to the integrative STEM lesson plan, as well as a control group from another class, consisting of 19 students who studied according to the traditional teaching method. In addition, eight teachers participated in semi-structured interviews to share their views on the implementation of integrative STEM education and its impact on students' critical and creative thinking. The participants were selected through targeted sampling to select typical high school students and teachers involved in teaching STEM-related subjects. Participation was voluntary, and informed consent was requested from all participants. Instruments The data was collected using three main tools: 1. Pre and post tests: These tests assessed the level of critical and creative thinking before and after the intervention. The test tasks were adapted based on approved critical and creative thinking assessment systems. 2. Lesson Plan Implementation: The experimental group received a specially designed integrative STEM lesson plan that combined scientific, technological, engineering, and mathematical concepts aimed at solving a specific real-world problem. 3. Interviews: Eight faculty members were interviewed about their perceptions of how an integrative STEM approach supports students' critical and creative thinking skills and how to create and implement an effective STEM lesson plan. The interviews lasted approximately 30-40 minutes and were recorded on audio with the consent of the participants. Procedure The study was conducted over a week and included the following steps: Preparation: development and verification by subject experts of the plan of the integrative STEM lesson and test tools. Pre-test: Both the experimental and control groups underwent preliminary testing to determine critical and creative thinking skills. Intervention: The experimental group received comprehensive instruction on STEM lesson planning, which focused on problem solving, collaboration, and research-based learning. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 80 The control group continued to receive training according to the traditional methodology based on the standard curriculum. The intervention was conducted for four consecutive weeks. Post -test: After the intervention, both groups took the same test to assess changes in critical and creative thinking. Interviews: After the intervention, semi-structured interviews were conducted with 8 teachers to gain a qualitative understanding of the implementation process and the observed student outcomes. Data analysis: Quantitative data (before and after testing) were analyzed using descriptive and logical statistics (ANCOVA) to compare the results of the two groups. Qualitative data (interviews) were transcribed, encoded, and thematically analyzed to identify common themes related to the development of critical and creative thinking. RESULTS The study used mixed methods. The quantitative analysis included a comparison of the results of preliminary and subsequent testing for the experimental and control groups, and the qualitative analysis (interviews with teachers) provided a contextual understanding of the process. Quantitative results (Group comparison) The total number of students in the study was 36: 17 in the experimental group and 19 in the control group. 1. Results of the Experimental Group (Integrative STEM Plan) The experimental group (N=17) was trained using a specially developed integrative STEM lesson plan that combined scientific, technological, engineering, and mathematical concepts to solve specific real-world problems. group test type sum of test score mean experimental pre-test 1483 87.24 experimental post-test 1530 90.00 gain +2.76 The average score in the experimental group increased from 87.24 to 90.00 points. The overall average increase was 2.76 points over the four-week intervention period. 2. Comparative analysis of score growth A comparison with the results of the control group (data from the conversation history) shows the following group mean of pre-test mean of post-test average increase experimental 87.24 90.00 +2.76 control 85.16 86.68 +1.52 The experimental group showed a more significant increase in test results (+2.76 points) compared to the control group (+1.52 points). This quantitatively confirms the positive impact of the integrative STEM lesson plan on the development of students' critical and creative thinking. Results of interview with teachers Eight teachers with experience in implementing STEM tools in the educational process participated in the interview. Their answers allowed us to identify several general areas reflecting the perception and practice of technology application, as well as the conditions affecting the effectiveness of STEM education. Using STEM tools in the learning process All the interview participants confirmed that they had used various STEM tools in their practice. The most common were 3D modeling, robotics, virtual and augmented reality, as well as software solutions based on artificial intelligence. The teachers noted that these tools were used both to explain new topics and for project activities. The impact of STEM tools on engagement and learning outcomes According to most teachers, the use of STEM technologies has a positive effect on student engagement and activity. Teachers described an increase in interest, increased motivation, and improved understanding of complex concepts through visual and interactive elements. Some teachers noted that students began to show more independence, participated in discussions more often, and transferred knowledge more easily to practical tasks. Teachers' ideas about creating an integrated STEM plan When asked how an integrated STEM plan could be developed, teachers emphasized the importance of an interdisciplinary approach. Most of the participants noted that combining mathematics, natural sciences, engineering and technology in a single project allows for a deeper and more coherent IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 81 understanding of the material. Teachers suggested starting planning by setting a real problem that students should solve, and then selecting the appropriate tools and methods. Effective strategies and learning approaches Among the most effective strategies for integrating STEM tools, teachers named project-based learning, the engineering cycle (design — testing — improvement), research assignments, and small group work. Participants noted that such learning formats allow students to actively apply knowledge, work in a team, analyze mistakes and develop solutions. Factors influencing the successful implementation of STEM The teachers identified several conditions that determine the success of introducing STEM technologies into school practice. The most significant factors were the availability of material resources (equipment, computers, Internet access), the level of training of the teachers themselves, as well as administrative support from the school. Some participants noted the lack of time in the standard curriculum, which makes it difficult to conduct long-term STEM projects. DISCUSSIONS The results of the present study demonstrate that STEM integrative intervention had a significant positive impact on students' academic performance after testing, even after accounting for initial differences in grades before testing. The ANCOVA results show that the experimental group outperformed the control group in adjusted mean after testing, suggesting that the improvement was not just a result of initial academic abilities, but was also related to participation in integrative STEM lessons. This shows that STEM-based learning strategies make a significant contribution to student learning outcomes. Descriptive results showed that the experimental group increased their average score from 87.24 to 90.00 (increase = 2.76), while the control group showed a smaller improvement from 85.16 to 86.68 (increase = 1.52). ANCOVA confirmed these results by demonstrating that the difference between the groups remained statistically significant when covariants were taken into account. achievements before testing. In other words, students who participated in integrative STEM lessons received higher adjusted test scores than those who followed traditional instruction. This is consistent with previous research showing that integrated STEM approaches promote deeper conceptual understanding, develop problemsolving skills, and increase student engagement. Mathematical analysis of foreign teachers (N=8) on the introduction of STEM elements The method of analysis Mathematical analysis methods were analyzed for the first time (Braun & Clarke, 2006). The analysis included: 1. introduction to the data, 2. Initial coding, 3. grouping of codes, 4. formation of topics, 5. definition and refinement of topics, 6. presentation of results. The main topics are presented below, supported by typical responses from participants. Topic 1. Active use of stem tools as a means of increasing engagement Almost all teachers reported using at least one core tool: 3D modeling, robotics, VR/AR digital simulations, or artificial intelligence. Key codes: • "students are becoming more motivated" • "we see an increase in practical activity" • "students understand complex topics faster" • "growing interest in science" Summary interpretation Teachers note that STEM-based use of tools significantly increases engagement, especially due to visual, interactive, and the ability to apply knowledge in practice. VR/AR and 3D modulation, which you can use as independent means to observe the audience. Illustrative quotes (summarized): • "When we used VR, the children saw it for the first time, what rank it had before. Interest grew instantly. " • "Robotics causes a high level of motivation — they want to try, make mistakes, and redo." Topic 2. Improving the understanding and quality of learning through practical focus IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 82 The teacher notes that STEM cells have a significant impact not only on intelligence, but also on deep learning of mathematics. Key codes: • "students understand logical connections" • "the growth of critical thinking" • "the ability to work in a team" • "the practical significance of tasks" Summary interpretation The tools help to form the stem of the skills of analysis, practical application of knowledge and solving complex problems. Teachers note improvements in project results, independence, and the ability to explain processes. Illustrative quotes: • "Through modeling, children find mistakes on their own — it's stronger than if I just explain. " • "Robotics projects have given a better boost than traditional laboratory work." Topic 3. The impossibility of arbitrary integration of the STEM into the lesson On the issue of creating an integrated plan, teachers emphasize the importance of interdisciplinarity. Key codes: • "linking mathematics, science, and technology in one project" • "taking real problems" • "starting with a goal, not a tool" Summary interpretation The teacher believes that the integration of STEM cells should be non-prescriptive, systemic. The main objective is task-based learning (PBL): first, a personal task is formulated, then teachers are selected. Illustrative quotes: • "First, I identify the problem, for example: how to build a stable structure. To do this, we choose what to use — 3D, simulations and calculations." • "THE FOUNDATION only works when there are connections between each other." Topic 4. Effective learning strategies for the outside world. Teachers have identified a number of strategies that help anyone who wants to include STEM cells in lessons. Key strategies: • project activities • Group work • Engineering key (problem → Design → Testing → improvement) • Research assignments • using real cases • Mini-competitions Summary interpretation Stem tools are most effective in active learning: when students create, experiment, evaluate, and improve results. Illustrative quotes: • "Mini-projects for 2-3 lessons work best — children are completely immersed." • "We often make small engineering challenges: build a bridge, design a robot, solve a problem." Topic 5. Actors influencing the successful implementation of STEM The teachers named several barriers and conditions for successful implementation. Key factors: • Resources (equipment, access to computers, Internet) • teacher training (there are not enough trainings and practical workshops) • lesson time (THE STEM requires long stages) > Aida: • Administration support (school policy is important) • infrastructure Summary interpretation IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 83 The main obstacle is the lack of resources and time, but the teacher's confidence in working with technology is also important. Side support and the degree of equipment have a strong impact on the quality of the external BARREL. Illustrative quotes: • "The equipment is very restrictive. If there are no computers, we cannot work in 3D." • "Teachers need more practical training, not just theory." • "The administration supports it — then you can plan long-term STEM projects." Final conclusions Because of this, he discovered that the teacher perceives the BASICS as a powerful tool for improving the effectiveness and quality of learning. The most significant benefits relate to the practical application of knowledge, the development of critical thinking, interdisciplinarity and project-based learning. At the same time, experimental STEM cell integration leads to: • equipment, • teacher training, • curriculum flexibility, • Administration support. Teachers emphasize the need for a systematic approach and a well-thought-out structure of lessons, in which technology is not a goal, but a means to solve real problems. CONCLUSION The integration of the STEM approach into the curriculum is necessary to prepare a generation with 21st Century Skills that meets the requirements of the information society. This study, using mixed methods, assessed the impact of a specially developed STEM integrative plan on critical and creative thinking skills. The key conclusion of the study is that students who studied according to the STEM integrative plan (experimental group) showed a significantly higher average score increase (+2.76) compared to students in the control group who studied according to the traditional method (+1.52). This result highlights the effectiveness of STEM intervention in developing critical thinking (CT), which involves evaluating potential ideas to solve real-world problems. The success of the STEM approach is explained by the fact that it requires students to apply knowledge from other STEM disciplines through the engineering design process, which plays a unifying role. Research has shown that this approach leads to a significant development of critical thinking subscales, such as "truth seeking" and "open-mindedness." In addition to developing KM, STEM education also provides positive results regarding students' perception of STEM disciplines and career awareness. Students get the opportunity to act like engineers and realize the connection between science and engineering. Even if students decide to abandon a career in STEM because of perceived difficulty, this is considered a positive outcome because it prevents them from making the wrong career choice in the future. Thus, an integrated STEM approach focused on solving real-world problems and collaboration is a more effective pedagogical strategy for nurturing critical thinkers than traditional teaching methods. In this context, STEM education acts as a learning accelerator, just as turbocharging increases engine power: traditional learning provides basic speed, but integrating a STEM approach significantly increases students' ability to cope with complex tasks faster and more effectively and develop the skills needed for the 21st century. References 1. Hacioğlu, Y., & Gülhan, F. (2021). The effects of STEM education on the 7th grade students’ critical thinking skills and STEM perceptions. Journal of Education in Science Environment and Health. https://doi.org/10.21891/jeseh.771331 2. Hartini, S., Mariani, I., Misbah, N., & Sulaeman, N. F. (2020). Developing of students worksheets through STEM approach to train critical thinking skills. Journal of Physics Conference Series, 1567(4), 042029. https://doi.org/10.1088/1742-6596/1567/4/042029 3. Mutakinati, L., Anwari, I., & Kumano, Y. (n.d.). Analysis of Students’ Critical Thinking Skill of Middle School through STEM Education Project-Based Learning. Universitas Negeri Semarang. https://www.mendeley.com/catalogue/da5ee05f-6920-3ea1-895d-1d8a7451af78 4. Ardianti, S., Sulisworo, D., Pramudya, Y., & Raharjo, W. (n.d.). The Impact of the Use of STEM Education Approach on the Blended Learning to Improve Student’s Critical Thinking Skills. Horizon Research Publishing. https://www.mendeley.com/catalogue/142b6a82-ef73-3d09-98fe-74b15756a0c3 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 84 5. Stehle, S. M., & Peters-Burton, E. E. (2019). Developing student 21st Century skills in selected exemplary inclusive STEM high schools. International Journal of STEM Education, 6(1). https://doi.org/10.1186/s40594-019-0192-1 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 85 THE USE OF MUSIC AND SONGS TO TEACH PRONUNCIATION TO YOUNG LEARNERS Azim A.E.1 Myrzakhanova D. 2 1 4th year student, Kazakh Ablai Khan International University of Relations and World Languages, Kazakhstan 2 Master, senior lecturer, Kazakh Ablai Khan International University of Relations and World Languages,Kazakhstan Abstract This study explores the effectiveness of using music and songs to improve English pronunciation among young EFL learners. Many students struggle with stress, rhythm, and intonation, and songs offer a meaningful and enjoyable way to practice these features. In addition, songs naturally create a relaxed learning atmosphere, which helps reduce anxiety during pronunciation practice. Using a quantitative research design, data were collected through an online questionnaire involving both teachers and students. The findings show that music significantly increases motivation, improves memory for new sounds, and helps learners notice natural pronunciation patterns. Participants reported that rhythm, melody, and repetition make it easier to develop clearer and more accurate speech. However, the study also identified challenges, such as limited use of singing activities and difficulties selecting appropriate songs. Despite these limitations, the overall results demonstrate that music is a valuable tool for supporting pronunciation development in young learners when used systematically and purposefully. Keywords: Music, songs, pronunciation, young learners, EFL, motivation, rhythm. INTRODUCTION In recent years, English teachers have increasingly searched for creative and effective ways to make pronunciation lessons more engaging for young learners. One method that has gained strong attention is the use of music and songs in the classroom. Many teachers observe that children learn English sounds, stress patterns, and intonation more naturally when pronunciation practice is linked to enjoyable and familiar activities such as singing. Because of this, music is now considered a powerful tool for supporting pronunciation development in young learners. The growing interest in songs is also connected to the idea that children learn better when they feel relaxed, motivated, and emotionally involved. Traditional pronunciation exercises - such as mechanical repetition or drilling - can sometimes feel boring or difficult for young learners. In contrast, songs create a positive and low-stress atmosphere where children can listen, imitate, and practice English sounds more freely. This idea aligns with Krashen’s Affective Filter Hypothesis, which emphasizes that learners acquire language more effectively when their anxiety is low and when they feel comfortable and emotionally engaged. Although songs have long been used in English lessons, their specific role in teaching pronunciation is still not always fully understood. Some teachers use songs mainly as warm-up activities or entertainment without linking them to targeted pronunciation goals. Others may feel uncertain about how to select suitable songs or how to design pronunciation-focused activities around them. As a result, the effectiveness of music for improving pronunciation is often influenced by how systematically and purposefully songs are used in lessons. Researchers also highlight that songs provide young learners with natural, authentic English input that goes beyond textbook materials. Through songs, children can hear how sounds connect in fast speech, how stress changes the meaning of words, and how intonation rises or falls in different phrases. These features are difficult to teach directly, but music helps learners notice them naturally through melody, repetition, and rhythm. Because songs are memorable, many children repeat them outside the classroom, giving them valuable additional pronunciation practice without conscious effort. For these reasons, this study aims to examine how music and songs can support young learners in developing clearer and more accurate English pronunciation. The research investigates which pronunciation featuressuch as individual sounds, rhythm, word stress, or intonation - can be improved through song-based activities. It also explores how young learners feel about learning pronunciation through music and whether musical activities increase their motivation and confidence. Therefore, the study focuses on the following research questions: 1. How does the use of music and songs influence young learners’ pronunciation development? IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 86 2. Which pronunciation features can be effectively improved through songs? 3. What challenges or limitations do teachers and learners face when using music and songs for pronunciation instruction? LITERATURE REVIEW Teaching pronunciation to young learners has always been considered one of the most important yet challenging parts of English language teaching. Many researchers note that young learners are more flexible in acquiring new sounds because their hearing system is still developing and they can imitate pronunciation more easily than adults (Gilakjani, 2016). For this reason, teachers are encouraged to use methods that are natural, enjoyable, and meaningful. One of the most effective methods suggested by scholars is the use of music and songs. Music creates a positive emotional atmosphere, reduces anxiety, and helps children remember language patterns more easily than through traditional drills. A large number of studies highlight the strong connection between music and language learning. According to Murphey (1995), songs contain repeated language patterns, clear rhythm, and natural intonation, which makes them ideal for pronunciation practice. Young learners often enjoy repeating lyrics and imitating the singer’s voice. This natural repetition helps them strengthen their listening and speaking skills without feeling pressured. Krashen’s Input Hypothesis (1985) also supports this idea, stating that learners need meaningful and comprehensible input before producing accurate speech. Songs provide this input in a fun and less stressful way. Several researchers have shown that songs significantly support the development of specific pronunciation features. For example, Mora (2000) explains that rhythm and melody help learners notice stress patterns, chunking of phrases, and intonation contours. English has a stress-timed rhythm, which is usually difficult for learners from syllable-timed language backgrounds. Music makes these patterns more noticeable. Brewster, Ellis, and Girard (2002) add that songs expose learners to natural pronunciation, linking sounds, reductions, and connected speech, which cannot always be taught directly through textbooks. Studies also emphasize the motivational benefits of using music. Young learners often lose attention quickly, and traditional pronunciation drills can feel boring or repetitive. Songs, on the other hand, keep students active and engaged. According to Shen (2009), music increases motivation because it connects learning with emotions, memory, and personal enjoyment. When students feel happy and relaxed, their brain becomes more open to acquiring new sounds. Teachers also report that even shy learners participate more actively during song-based activities because singing feels less threatening than speaking alone. Although the advantages are widely recognized, some studies point out challenges. For instance, some teachers feel unsure about how to choose appropriate songs or how to integrate them into pronunciation lessons effectively (Fonseca-Mora & Gant, 2014). Songs can also be difficult for students when the speed is too fast or when the lyrics contain slang and unclear articulation. Murphey (1995) suggests that teachers must select songs with clear pronunciation, suitable vocabulary, and age-appropriate themes. Without careful planning, music activities can become distracting rather than educational. Overall, the reviewed literature shows that music and songs are powerful tools for teaching pronunciation to young learners. They offer natural exposure to rhythm, stress, and intonation, create a positive classroom atmosphere, and motivate students to practice speaking more frequently. At the same time, successful use of songs requires thoughtful selection of materials and clear pronunciation-focused tasks. Despite some challenges, researchers agree that music remains one of the most enjoyable and effective ways to help young EFL learners develop strong pronunciation skills. METHODS This study used a quantitative research design to investigate how music and songs can help improve pronunciation among young EFL learners. The main goal of the research was to find out how often teachers use songs in their lessons, how students react to musical activities, and what changes they notice in their pronunciation after learning with music. To collect the required information, a structured online questionnaire was used, which allowed the researcher to gather numerical data along with short descriptive comments from participants. The study was conducted online in schools where music and songs are sometimes included in English lessons. A total of 20 participants took part in the research, including both teachers and students. The students were young learners aged 12 and above, while the teachers were those who regularly work with this age group. This provided a realistic understanding of how music-based activities function in real classroom situations. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 87 The questionnaire, developed in Google Forms, consisted of 10 questions, including multiple-choice questions and Likert-scale statements. The closed-ended questions asked about how often songs are used, how helpful music is for improving pronunciation, and how comfortable students feel when practicing with songs. They also gave participants the opportunity to describe the benefits and challenges of using music during English lessons, such as difficulties with rhythm or positive feelings toward learning through songs. For data analysis, descriptive statistics were applied to summarize the quantitative results, including percentages and frequency counts. This analysis helped provide a clear picture of how music and songs influence pronunciation learning among young EFL learners. Overall, the research method allowed the collection of balanced and practical information about the use of music in English classrooms and highlighted both the advantages and limitations of applying songs as a pronunciation teaching tool. RESULT Demographic and General Information The distribution of participants by role shows that 65% were students and 35% were teachers (Figure 1). This combination provides a balanced view of how both learners and educators perceive the use of music and songs for teaching pronunciation. In terms of age, 40% of participants were between 12– 15 years old, 25% were 16–18, 10% were 19–25, and 25% were 26 or older (Figure 2). This age diversity represents both young learners directly experiencing song-based activities and teachers who apply these methods in the classroom. Regarding English proficiency, the distribution was as follows: Beginner – 0%, Elementary – 10%, Pre-intermediate – 25%, Intermediate – 25%, Upper-intermediate – 20%, and Advanced – 20% (Figure 3). These numbers indicate that participants had varied language backgrounds, which may influence how they use or respond to music-based pronunciation activities.Together, these demographic factors offer important context for interpreting the findings presented below. Figure 1 Figure 2 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 88 Figure 3 Participant Percent % Age Percent % Engish level Percent % Student Teacher Total 35% 65% 100% 12-15 years 16-18 years 19-25 years 26+ years Total 40% 25% 10% 25% 100% Beginner Elementary Pre—Intermediate Intermediate Upper-Intermediate Advanced Total 0 % 10% 25% 25% 20% 20% 100% Table 1 Perceived Importance and Understanding of Music in Pronunciation Learning A large majority of participants (80%) rated music and songs as “very important” for learning pronunciation, while 5% considered them “important.” Only 10% viewed them as “moderately important,” and 5% as “slightly important” (Figure 4). No participants indicated that music was “not important.” This strongly suggests that both students and teachers recognize music as a valuable tool for developing pronunciation skills. When asked what “using music and songs in language learning” meant to them, 45% associated it with practicing pronunciation through rhythm and repetition. Meanwhile, 20% linked it to improving listening skills, 20% to increasing motivation and enjoyment, and 15% to learning new vocabulary. These responses show that participants understand music as a multi-functional learning tool, with pronunciation being the most frequently mentioned benefit. Figure 4 Frequency and Types of Song-Based Activities The frequency of song use in English lessons varied. Twenty percent reported using or experiencing songs “very often,” 30% “often,” 25% “sometimes,” and another 25% “rarely”. No participants selected “never,” indicating that music is incorporated into lessons to some extent across all groups. Participants also described the types of song-based activities they typically use. The most common were “listening and filling in gaps” (25%) and “learning vocabulary through songs” (25%). “Watching music videos” accounted for 20%, while “rhythm and clapping activities” and “pronunciation drills using songs” each made up 15% (Figure 5). Interestingly, none of the participants reported using “singing along” activities, which may reflect classroom limitations or teacher preferences. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 95 sensitivity to cultural norms and the provision of scaffolding to help students navigate unfamiliar interactional styles. Research methods and results The intervention with thirteen fourth-year students over a period of two weeks generated clear and measurable developments in business communication performance. The analysis will be grounded in observational data, retrospective scoring procedures and discourse samples generated during the dialogic tasks. Four core components of growth were captured-fluency, vocabulary range, interaction management and communicative confidence-through a pre-/post-intervention observational scale (ranging from 1-low to 5-high). The overall distribution of their scores in both preand post-conditions is summarized in Table 1. Table 1. Pre-/post-test performance on key business communication skills (n = 13) Skill component Pre-Test Mean Post-Test Mean Change Fluency 2.6 3.8 +1.2 Vocabulary range 2.4 3.6 +1.2 Interaction Management 2.3 3.7 +1.4 Confidence 2.8 4.1 +1.3 A visual comparison of these results can be seen in Table 1. As shown by the table, all four components exhibit upward progress. Amongst them, interaction management has the highest level of increase. This table visually indicates that students became more proficient at sustaining dialogue, negotiating turns and managing communicative tasks. Beyond quantitative improvement, qualitative analysis showed significant developments in discourse organisation and strategic language use. Students' utterances at the beginning of the intervention sounded fragmented and hesitant, often consisting of short, formulaic responses. Their participation patterns reflected a reliance on memorised phrases and little ability to develop arguments or maintain dialogic flow. In contrast, final-session transcripts evidenced extended turns, the use of cohesive devices and a more sustained use of business-specific terminology. News materials were spontaneously referred to, predictions were made, decisions were justified and evidence integrated into rationale. Discourse strategies also increasingly approximated those used in authentic professional communication. Further analysis of interactional behaviour highlighted a pronounced development from teacherdependent exchanges to collaborative, student-led negotiation. Students in early sessions seldom, if ever, initiated questions or responded to peers without explicit invitation. In the final business-negotiation simulation, however, these same participants actively opened exchanges, redirected negotiation flow, sought clarification and constructed counterarguments. Group dynamics shifted also: pair and group tasks moved away from inflexible role division toward co-operative discourse construction. To highlight this development, Table 2 provides qualitative indicators summing up the changes observed between the initial and final sessions. Table 2. Qualitative development in discourse behaviour and interactional strategies Aspect of Communication Initial Observation Final Observation Turn-taking Hesitant, dependent on teacher prompts Initiated independently; maintained natural interaction Argumentation Limited, often unsupported Clear justification, evidence-based reasoning Use of Business Vocabulary Mostly general vocabulary Consistent use of domain-specific terminology Response to Unexpected scenarios Frequent pauses or code-switching Flexible, on-task improvisation Collaboration Dominated by one or two speakers Balanced participation across group members Table description: This is a table that progresses upward from low values to high; the largest increases are for interaction management and confidence. Taken together, these findings demonstrate that the dialogic tasks had a substantive impact not only on the linguistic dimension of business communication but also on students' interactional competence, strategic behavior, and communicative autonomy. The combination of authentic business scenarios, role-play activities, and collaborative problem-solving tasks created conditions under which students engaged in sustained, meaningful dialogue. As a result, they became more capable of managing professional communication situations, articulating clear arguments, and responding spontaneously to novel business challenges. Overall, the findings confirm that dialogic pedagogy offers a valid, efficient approach for developing business communication skills in the university English classroom. The observed gains along linguistic, pragmatic, and psychological dimensions suggest that dialogue tasks contribute to holistic communicative development. The dialogic intervention over two weeks with thirteen fourthyear students resulted in noticeable improvement in business communication performance. Higher IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 96 fluency, more accurate use of business terminology and greater confidence in sustaining professional dialogues were observed after the intervention. The students learned to manage interaction better: taking over turns, negotiating meaning and responding spontaneously during business simulation role-plays. Their discourse was more coherent and professionally structured, and they were able to justify decisions and engage in collaborative problem-solving. Overall, the findings suggest that the dialogic tasks based on authentic business scenarios contributed to measurable linguistic and interactional development. Discussion These findings indicate that the use of real business scenario-based dialogic tasks can greatly enhance students' professional communication competence within a short period. The increase in fluency and vocabulary use after the intervention is indicative of the opportunity provided to students by real business contexts to activate and employ language in a more engaging manner. Without relying on memorized phrases, students started producing more spontaneous and cohesive utterances, which corresponds to the view that dialogic interaction supports deeper language processing and more natural use of language. This finding corresponds to principles in dialogic pedagogy, based on which meaningful interaction lays at the heart of developing communicative competence. The growth in interaction management further underscores the worth of structured dialogue in business English instruction. As the students negotiated, discussed, and role-played, they became increasingly adept at turn-openings, appropriate responses, and maintaining the flow of conversation. Such behaviors reflect integral professional skills, including strategic deployment of requests for clarification, polite interruption, and collaborative problem-solving. That interaction management demonstrated the highest gain of the components measured here suggests that dialogic tasks are particularly effective at providing opportunities to practice real-time decision-making, which is so essential in business communication. The growth in confidence over the intervention period also points to a significant psychological change. Students who had been previously uncertain, reliant on notes or hesitant to speak started increasingly to contribute more and with more conviction. This could be attributed to the nurturing nature of dialogic activities, where learners make meaning together rather than individually perform under tension. As students repeatedly continued to speak in pairs and groups, they seemed to gain a greater sense of communicative autonomy, which in turn prompted more speaking and risking in new business contexts. Qualitative changes in the organization of discourse further indicate that students gained not only linguistic accuracy but also communicative strategies similar to real workplace communication. The fact that students could support their opinions, incorporate information from business news, and refer to evidence shows that dialogic pedagogy can promote higher-order skills such as critical thinking, analytical reasoning, and structured argumentation. These are, indeed, necessary competencies in professional settings, where clear articulation of ideas and defense of decisions have to be made in meetings, negotiations, and discussions of projects. Overall, the intervention results support the claim that dialogic teaching is an effective method for training business communication. The dialogic approach allows students to practice the linguistic, interpersonal, and strategic skills needed in international business environments by putting them into realistic communicative situations and making them active participants. The finding that improvement has been quantitative as well as qualitative indicates that dialogic interventions of even short duration can yield significant progress when tasks are appropriately designed and closely connected with authentic professional scenarios. These findings suggest that integrating dialogic principles into university business English courses represents a pedagogically useful way to prepare students for the communicative demands of the workplace. Conclusion This study investigates the impact of a two-week dialogic intervention on the business communication skills of fourth-year university students, and the results provide clear evidence that dialogic pedagogy can meaningfully support the development of professional English communication. Students showed gains not only in fluency and vocabulary use but also in their ability to manage interaction, negotiate meaning and participate confidently in role-play situations based on authentic business scenarios. These developments suggest that dialogic tasks create conditions in which learners engage with language more purposefully, draw on real-world knowledge and practise communicative behaviours that closely mirror workplace demands. It also emerges from the findings that dialogic interaction deems necessary a greater degree of cognitive engagement, which enables students to express ideas in more coherent ways, support decisions, and collaborate with peers. Using current business news and simulations during learning enabled a IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 97 linking of language use with relevant content that helped learners break away from 'prepared' talk and engage in more contextually and situationally appropriate communication. The developing confidence within the intervention again suggests that this dialogic task developed a supportive space in which students felt more able to take initiative and participate more fully. Taken together, the findings speak to the pedagogical benefits of embedding dialogic approaches within business English instruction. Students evidenced measurable gains over multiple dimensions of communicative competence within the brief intervention period, thus demonstrating how dialogic pedagogy can serve as an effective model in preparing learners to engage in professional communication. Further research might expand on the current investigation by examining longer interventions, comparing dialogic tasks against other instructional methods, or investigating how dialogic approaches operate across varying cultural and proficiency contexts. However, the study at hand offers compelling evidence that well-designed dialogic activities can make valuable contributions to the linguistic, strategic, and interpersonal skills required within contemporary business contexts. References 1. Nextiva. What is business communication? // Nextiva Blog. – 2024. – URL: https://www.nextiva.com/blog/what-is-business-communication.html 2. Uyar F. K., Karamustafaoğlu O. 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Dialogic communication training based on the productive-andreproductive approach // SSRN Working Paper. – 2020. – URL: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3752685 12. Chen L. CLIL in the business English classroom: From language learning to the development of professional competence // Proceedings of IEESASM 2016. – 2016. – DOI: 10.2991/ieesasm-16.2016.12 13. Vuylsteke J.-F. Business communication skills through virtual exchange – A case study // In: Czura A., Dooly M. (eds.) Assessing virtual exchange in foreign language courses at tertiary level. – Research-publishing.net, 2022. – P. 147–162. – DOI: 10.14705/rpnet.2022.59.1416 14. Vorobjevaa L. V., Vladimirova T. L., Filippova E. M. Dialogue as a model of business language training in the teaching methods of Russian as a second language // Procedia – Social and Behavioral Sciences. – 2015. – Vol. 215. – P. 127–132. – DOI: 10.1016/j.sbspro.2015.11.593 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 98 METHODOLOGY FOR USING GAMIFICATION TO FOSTER CRITICAL THINKING AND PROBLEM-SOLVING SKILLS IN CHEMISTRY EDUCATION IN HIGH SCHOOL Gulnaz Kamal Abstract This pilot study examined the effectiveness of gamification in developing critical thinking and problem-solving skills in high school students in chemistry classes. Gamification is the incorporation of game elements such as tasks, rewards, and competition into educational activities. It was assumed that gamification could increase student engagement and improve learning outcomes. A mixed approach combining quantitative and qualitative methods was used to obtain reliable results. A descriptive analysis was performed to interpret the numerical data. A thematic analysis of student feedback was conducted in order to identify emerging patterns and themes. The results showed that the students of the experimental group who participated in the game classes demonstrated a higher level of engagement and improved academic performance when performing tasks requiring analytical thinking, compared with the control group. High-quality responses also indicated an increased level of motivation, collaboration, and enjoyment of learning. Overall, the study showed that the inclusion of gamification strategies in chemistry education can have a positive impact on the development of higher-order thinking skills in high school. Keywords: gamification, chemistry, education, critical thinking skill, problem-solving skill, high school Introduction The significant growth of technology and the variety of gadgets has improved the quality of life, alleviate living. Amid this growing "easiness," the new generation has lost most of the vital skills known as critical thinking and problem-solving. These skills become more consciously ingrained in a person's consciousness during adolescence and high school. Using gamification in high school chemistry can help fill these gaps in students. The peak of technology use and the origin of this problem date back to 2019, during the quarantine that followed the first global outbreak of the coronavirus. To address learning challenges, all educational institutions transitioned to online learning, giving students greater freedom. This opportunity led to various tricks among students: using ready-made materials, cheating, not thinking through solutions independently, and the ease of accessing materials via gadgets, which led to health risks when used longer than the allotted time. At the same time, distractors, including videos, social media, cartoons, and scrolling, increased significantly. Due to the increased popularity of these factors, students mostly perceive the negative impact of social media, leading to a decline in their academic performance. (Ritika M., 2013) The challenges raised prompted a search for new solutions that would integrate gadgets and technology into students' lives and teach them how to use them correctly. After comparing various methods, a gamification strategy was chosen to effectively teach chemistry to high school students while enhancing their critical thinking and problem-solving skills. This is the main aim of this study. Research question: How can gamification be effectively leveraged to foster critical thinking and problem-solving skills in chemistry education in high school? Literature review To further develop the study on the above topic, five articles written over the past six years were selected. A summary of these articles will serve as a guide for the methodology. The first article describes the changes in students' attitudes towards gadgets that attract their attention. The root of this problem is the main reason for socialization today. The article discusses the introduction of gamification as a way to attract students' attention, develop critical thinking, and thus improve thinking, logic, and concentration. The gamification strategy was applied to 150 college students in Aurangabad. After passing the preliminary test, the students were randomly divided into control and experimental groups. After the study, the analysis showed that the indicators of critical thinking, decision-making and problem-solving were significantly higher in the experimental group compared to the control group. The average values of these indicators were higher compared to the t-value. In conclusion, it has been proven that the inclusion of gamification in the curriculum will help students actively participate in lessons, while strengthening teamwork and competitive spirit. (Nazneen, S. S., 2024) IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 99 The article by Ahmed A. A. et al. (2025) is devoted to the problems of online education for university students; the increased demand for online education in the field of natural sciences has led to unprecedented problems. Developing critical thinking in the study of natural sciences is a fundamental skill, but online learning does not fully meet this need. Gamification was used as a suitable problem-solving strategy. Although most studies demonstrate the positive effect of gamification in online learning, the effectiveness of the strategy depends on factors such as student demographics, prior knowledge, and the subject being taught (Dichev and Dicheva, 2017). The study was conducted quantitatively using surveys. Six hundred students from three universities were selected: University of Ilorin, Kwara State University and Al-Hikma University, with 200 students each. The data collected from the students was divided into research questions. All questions related to critical thinking received positive answers. In conclusion, this topic demonstrated the effectiveness of gamification in online science education, and the effectiveness of the strategy depends on student motivation and learning style. (Ahmed, A. A. et al., 2025) In this article, the authors begin by explaining gamification and its necessity, considering its potential to increase the effectiveness of achieving goals. Unlike the previous one, the author's research subject was elementary school students. The use of gamification has reinforced the perception of traditional learning as boring and ineffective, while improving communication and problem-solving skills. Despite this, the influence of parents on children and their motivation remain unchanged. Therefore, the authors decided to study the parents' opinion on gamification. The study involved 16 students and their parents from the primary school of the Ministry of National Education of Northern Cyprus. Preliminary and posttest tests were used to assess the level of motivation, and interviews were conducted with parents and students to find out their opinions. The ClassDojo app was used to gamify science lessons. The app gave negative and positive marks depending on the students' skills, as well as assessed homework and provided feedback in the app. The students were divided into four groups. Based on the data obtained from the app, the group with the highest score received awards, and students were given the opportunity to change their avatar. After receiving the results, the Wilcoxon rank test method was used to analyze the motivation level. The effectiveness of gamification to increase motivation in science lessons was determined. Interviews with students and parents revealed positive feedback from both sides. The conclusion demonstrated the effectiveness of gamification in developing positive qualities of students. (Hursen, S., 2019) In the given article, the authors aim to use the heroes of Brazilian folklore to create a game that develops critical thinking and empowers vulnerable communities affected by misinformation and fake news. Four groups from the city of Goiania were selected for the study: one group was homeless, two groups were from urban and suburban areas, and one group was garbage collectors. It used the methodology of a role-playing game (RPG), in which the player assumes a new, distinctive role, different from his everyday persona. The host starts the game from the stage, and the players must decide together what to do next. After making a decision, the moderator displays the result, showing how it affected the course of the game. To understand the structure, the players were given cards with the characteristics of their characters. The results showed that the participants demonstrated a high level of game learning combined with creativity and critical thinking in real life. As the final conclusions have shown, game learning is effective for developing critical thinking not only in schoolchildren, but also in adult learners. (Angelelli, K. V., 2023) In an article by Chávez Suárez, J. M. et al. (2024), the goal was to evaluate the effectiveness of gamification in developing students' critical thinking in a math lesson. Seventy-four 10th grade students enrolled in the Basic General Education (BGE) program at an educational institution in Quito were selected to participate in the study. Each game lesson lasted from two to three hours, and a total of 10 lessons were conducted offline. For a descriptive analysis, preand post-test tests were used to compare effectiveness. The games used in the lessons were adapted to the cognitive level of the students, and their difficulty level was gradually increased to develop analytical thinking and reasoning. The analysis of the preand post-test tests showed the effectiveness of gamification in the development of critical thinking. The study concludes that with good design and implementation, gamification will yield positive results, but problems include dependence on context and the need to avoid distractions. (Chávez Suárez, J. M. et al., 2024) The data obtained as a result from the literature review of the integration of gamification clearly demonstrate the positive effects on critical thinking, problem-solving, and student behavior, all related to how students perceive the new introduction. However, the positive impact of gamification on adults is no less significant than the changes taking place with students, which makes gamification a universal tool to use. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 100 Methodology A preand post-test from Chávez Suárez, J. M. et al. (2024) will be used to test knowledge of chemistry and evaluate critical thinking with problem solving skills. To find out students' opinions and to effectively leverage gamification, interview questions from the article Hursen et al. (2019) will be used. The questions will be adjusted to the students' learning class. To obtain valid and reliable data, the methodology will use mixed methods. Research question on this topic can be answered using a pre-post test and an interview. Using only one method, qualitative or quantitative, would lead to ambiguous results and invalid answers. When writing the literature review, it was noticed that most of the drawings had a mixed method on this topic. As a result, deeper reasons why gamification works or does not work were revealed; despite this, more positive aspects of gamification in chemistry education were found. At the same time, critical thinking and problem-solving are highlevel skills, and it would not show the true level of these skills in an interview with students. But only a preand posttest will not help to find out how gamification has affected students characteristically and academically. These reasons served to use the mixed method. The pilot study used 10th grade students from high school who purposefully study deeply in chemistry. Another reason why this class was chosen is the levels of difficulty in preparing for the UNT. 11th grade, while preparing for exams and graduation, could affect the results obtained, so 10th grade students turned out to be the best option. There were a total of 20 students in the class, and to get exactly the correct data, they were randomly divided into two groups of 10 students each. The first group was a control group, they took lessons according to the traditional system. The second group was experimental, with gamification introduced for each lesson. In total, 4 chemistry lessons were conducted for each group to complete this course. A pre-post test and an interview were used to collect the data. The pre-test will be used to determine the level of critical thinking and problem-solving before introducing the new method into chemistry lessons. The post-test will help determine the effect of gamification on the aforementioned skills. The interview is used to get students' opinions on gamification. The research procedure itself began with randomly separated students. Before the lesson, a pretest consisting of 6 questions with difficult phrases in an indirect meaning was taken from both groups. For each lesson, games with increasing levels of severity were prepared for the experimental group to increase the aforementioned skills. There were 2 chemistry lessons for each group for a week, and it took 2 weeks to complete the research. After the set time, a post-test was conducted for both groups, on topics that were held for two weeks. Finally, an interview was conducted with students from the experimental group to capture the gamification effect. To collect all the data from students, first of all, a consent form with descriptive information on the conduct of this pilot study was sent to the parents of the students. The participating students also filled out a consent form with detailed descriptions of their rights regarding this pilot study before taking the pre-test. Data analysis To analyze the quantitative data, descriptive analysis was chosen. The average, mean, and point range were selected. The qualitative data collected from a semi-structured interview was analyzed using a thematic analysis. Results Results of the preand post-test Tables 1 and Table 2 show the results obtained from the pre-test and post-test between the control and experimental groups. The average indicator, the median number and range of points in the pre-test in the experimental group is significantly higher than in the control group. According to the data obtained, the average score of the experimental group in the post-test is almost twice as high as that of the control group. The integration of gamification to chemistry in high school had an impact on increasing the average, median, and range points. Table 1. Comparison of pre-test between control and experimental group Control group Experimental group Average point 2.4/6 3.9/6 Median point 2 4 Range 1-3 2-5 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 101 Table 2. Comparison of post-test between control and experimental group The 6 questions in the pre-test and post-test were aimed at assessing critical thinking and problemsolving skills . The first 3 questions were designed to test critical thinking, and the last 3 questions were designed to test problem-solving skills. Table 3 and Table 4 show the results of the pre-test and post-test for assessing critical thinking. Overall, the pre-test showed the highest score in the experimental group. This skill also increased by a small amount in the experimental and control group in the post-test, and the median point of the experimental group has been enlarged 50% from the pre-test, while the control group shows only 30% growth. Table 3. Comparison of critical thinking skill in pre-test between control and experimental group Table 4. Comparison of critical thinking skill in post-test between control and experimental group Table 5 and Table 6 collected data from the pre-test and post-test for problem-solving skills. The average score of the pre-test in the experimental group is significantly higher than in the control group. However the median point showed numbers close to each other, and the range of both groups in the pretest is the same. On the other hand, the post-test shows an increase in the average value and the median point in the experimental group is almost twice as high as in the control group, while range remains still. Table 5. Comparison of problem-solving skill in pre-test between control and experimental group Table 6. Comparison of problem-solving skill in post-test between control and experimental group Results of the interview The interview consisted of 9 questions, 3 students from the control group participated. The answers received from the three students showed good impressions on gamification in chemistry, as well as the students liked hands-on games more. All participants equally noted the positive features of gamification such as increased motivation, active engagement, improvement of higher order skills and team cohesion. Nevertheless, one of the participants correctly noted the behavior of some students, recalling the difficulty of creating a game where all students will be present and interested. Gamification of the school was not a novelty for students, but the implementation of gamification to chemistry was new to them. According to the data obtained from the preand posttest, there is a noticeable improvement in critical thinking and problem-solving skills. On the other hand, based on the answers collected from the Control group Experimental group Average point 2.8/6 5/6 Median point 2.5 5 Range 1-5 2-6 Control group Experimental group Average point 1.6/3 2.5/3 Median point 1.5 2 Range 0-3 0-3 Control group Experimental group Average point 1.8/3 2.6/3 Median point 2 3 Range 0-3 1-3 Control group Experimental group Average point 0.8/3 1.4/3 Median point 1 2 Range 0-2 0-2 Control group Experimental group Average point 1/3 1.8/3 Median point 1 2 Range 0-2 0-2 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 102 interviews, the students expected chemistry lessons with interest, and participated in lessons with great motivation during the lesson. The data obtained shows increased critical thinking and problem-solving skills in high school chemistry in the control group. This proves the effectiveness of gamification in chemistry education. Conclusion Gamification is a new method obtained years ago. Its uniqueness lies in its adaptability to different subjects and age groups. It allows you to conduct lessons as student-centred, increasing their critical thinking and problem-solving skills along with active participation, higher motivation. This pilot study proved the effectiveness of gamification in chemistry in high school. Discussion The discussion of the results demonstrates the effectiveness of gamification in chemistry to improve the development of critical thinking and problem-solving skills. A comparison of the obtained quantitative and qualitative data with those of Hursen et al. (2019), and Chávez Suárez, J. M. et al. (2024) proves the correctness of the gamification methodology. The results of this pilot study prove that gamification has had a positive impact on critical thinking and chemistry problem-solving skills in high school students. The results of the students in the experimental group surpassed the results of the control group, indicating that gamified activities are more informative for students. These results confirm the work of Chávez Suárez, J. M. et al. (2024), who reported that gamification significantly improves critical thinking in elementary school students through structured play tasks. Although their math research was conducted at the elementary school level, both studies have shown that online learning effectively develops analytical thinking regardless of age and subject. The results also confirm the conclusions of Hursen et al. (2019) that gamification increases motivation, participation, and the development of higher-order thinking skills in science education. Similarly, students who participated in the current study described game chemistry lessons as more exciting and motivating; they noted improved collaboration and active engagement. Taken together, these parallels suggest that gamification is a promising approach to developing critical thinking and problem solving in high school chemistry classes. However, as Hursen et al. (2019) also noted, some students had problems with the elements of competition, suggesting that careful game design was needed to ensure inclusive participation. Overall, this pilot study is contributing to an increasing body of evidence confirming that well-designed gamification can significantly improve students' cognitive and motivational outcomes in science studies. Limitations This pilot study was conducted in one school, the number of students is significantly small. Demographic differences are also expected when conducted in a huge number of participants and schools. The behavior of the students in different games changed in different ways, one group did not want to participate in the game, seeing how another group was winning. 4 games were used in the pilot study: 2 interactive, 2 hands-on games. In some schools, access to devices and the Internet can not correspond to interactive games. References 1. Ahmed, A. A., Oyeyipo, A. O., Yunus, S. A., & Umar, M. A. (2025). The Role of Gamification in Enhancing Critical Thinking Skills in Online Science Education. Jurnal Saintifik (Multi Science Journal), 23(2), 73-80. 2. Angelelli, C. V., de Campos Ribeiro, G. M., Severino, M. R., Johnstone, E., Borzenkova, G., & da Silva, D. C. O. (2023). Developing Critical Thinking Skills through Gamification. Thinking Skills and Creativity, 49, 101354. 3. Chávez Suárez, J. M., Reyes, V. M., Sequera Morales, A. G., Davelouis Casana, P. F., & Ríos Ramón, W. O. (2024). Effects of Gamification on Critical Thinking in Elementary School students. Prohominum. Revista de Ciencias Sociales y Humanas, 6(4), 110-120. 4. Hursen, C., & Bas, C. (2019). Use of Gamification applications in Science Education. International Journal of Emerging Technologies in Learning (Online), 14(1), 4. 5. Nazneen, S. S. (2024). Integrating Gamification Into Curriculum Design: Enhancing Adolescent Students’ Decision Making, Problem solving and Critical Thinking Capacities. mLAC Journal for Arts, Commerce and Sciences (m-JACS) ISSN: 2584-1920, 2(3), 7-12. 6. Rithika, M., & Selvaraj, S. (2013). Impact of Social Media on Students’ Academic Performance. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 103 International Journal of Logistics & Supply Chain Management Perspectives, 2(4), 636-640. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 104 THE ROLE OF DIGITAL TOOLS IN ENHANCING THE PROFESSIONAL COMPETENCE OF PRESCHOOL EDUCATORS Bektursinova Ayaulym Galymzhankyzy Kazakh National Women’s Teacher Training University 1st-year Master's student МЕКТЕПКЕ ДЕЙІНГІ ҰЙЫМ ПЕДАГОГТЕРІНІҢ КӘСІБИ ҚҰЗЫРЕТТІЛІГІН АРТТЫРУДА ЦИФРЛЫҚ ҚҰРАЛДАРДЫҢ РӨЛІ Бектурсинова Аяулым Галымжанқызы Қазақ ұлттық қыздар педагогикалық университеті 1-курс магистранты Abstract This review article provides an in-depth examination of the role of digital tools in enhancing the professional competence of preschool educators. The study analyzes scientific literature published between 2015 and 2025, including research articles, dissertations, and international reports. Key findings highlight the increasing use of interactive panels, mobile applications, online learning platforms, AR/VR technologies, and digital methodological resources in early childhood education settings. The results show that digital tools significantly contribute to improving teachers’ digital literacy, methodological competence, communication skills, and reflective practices. However, several challenges remain, including insufficient infrastructure, unstable internet connectivity, and variations in teachers’ digital preparedness. A comparison with global practices reveals that Kazakhstan is making progress toward digital transformation in education, but requires more systematic planning and professional support. The article offers practical recommendations such as improving teacher training programs, expanding access to digital resources, and developing strategic digital plans for preschool institutions. Future research should focus on evaluating the effectiveness of specific digital tools, establishing clear indicators of teachers’ digital competence, and exploring the potential of AR/VR technologies in early childhood education. Аннотация Бұл шолу мақаласында мектепке дейінгі ұйым педагогтерінің кәсіби құзыреттілігін арттыруда цифрлық құралдарды қолданудың маңызы жан-жақты қарастырылады. Зерттеу аясында 2015–2025 жылдар аралығында жарияланған ғылыми мақалалар, диссертациялық еңбектер және халықаралық зерттеулер сарапталып, мектепке дейінгі білім беру жүйесінде кеңінен қолданылатын интерактивті панельдер, мобильді қосымшалар, онлайн платформалар, AR/VR технологиялары мен цифрлық әдістемелік ресурстардың ерекшеліктері анықталды. Нәтижелер көрсеткендей, цифрлық құралдар педагогтердің цифрлық сауаттылығын, әдістемелік құзыреттілігін, коммуникациялық дағдыларын және рефлексиялық қабілетін дамытуға елеулі ықпал етеді. Сонымен қатар инфрақұрылымның жеткіліксіздігі, интернет жылдамдығының төмендігі, педагогтердің дайындығындағы айырмашылықтар сияқты қиындықтар да анықталды. Әлемдік тәжірибемен салыстыру Қазақстанда цифрлық білім беруді дамытуда оң үрдістер бар екенін көрсетті, бірақ жүйелі жоспарлау қажеттілігін де айқындады. Мақалада педагогтерге арналған тренингтерді жетілдіру, цифрлық ресурстар санын арттыру, мектепке дейінгі ұйымдарда цифрлық стратегиялық жоспар әзірлеу сияқты практикалық ұсыныстар берілген. Болашақ зерттеулер цифрлық құралдардың нақты тиімділігін бағалауға, педагогтердің цифрлық құзыреттілік индикаторларын толықтыруға және AR/VR технологияларын мектепке дейінгі білімде қолдану мүмкіндіктерін зерттеуге бағытталуы тиіс. Keywords: digital tools, preschool education, digital competence, professional development, digital pedagogy, AR/VR technologies, digital environment, online platforms. Кілт сөздер: цифрлық құралдар, мектепке дейінгі білім беру, цифрлық құзыреттілік, педагогтің кәсіби дамуы, цифрлық педагогика, AR/VR, цифрлық орта, онлайн платформалар. Кіріспе XXI ғасырдағы цифрлық трансформация білім беру жүйесінің барлық буынын қалыптастыруда шешуші факторға айналды. Білім беру сапасын арттыру, оқу үдерісін тиімді IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 111 Цифрлық құралдарды жүйелі енгізу балабақша деңгейінде нақты жоспарды талап етеді. Бұл құралдар тек бір рет қолданылатын қосымша емес, күнделікті оқу-тәрбие жұмысының бір бөлігі болуы керек [14]. Егер педагог әр сабаққа цифрлық элементтерді орынды енгізіп отырса, балалардың қызығушылығы да, сабақ сапасы да жоғарылайды. Бұл процестің тиімді болуы үшін балабақшада цифрлық ортаны дамыту маңызды. Цифрлық ортаны дамыту тек құрал сатып алумен шектелмейді. Ол интернеттің тұрақты жұмыс істеуі, балаларға қауіпсіз цифрлық контенттің болуы, педагогтерге әдістемелік қолдаудың тұрақты берілуі, сондай-ақ цифрлық этика мәселелерін сақтауды қамтиды. Мұндай орта педагогке де, балаға да жаңа деңгейде жұмыс істеуге мүмкіндік береді, ал цифрлық мәдениеттің қалыптасуы мектепке дейінгі ұйымды заман талабына сай дамытудың маңызды бөлігін құрайды. Қорытынды Жүргізілген зерттеу мектепке дейінгі ұйымдарда цифрлық құралдарды қолданудың педагогтің кәсіби құзыреттілігін дамытудағы маңызы өте жоғары екенін көрсетті. Цифрлық технологиялар педагогикалық үдерісті жандандырып, сабақтың құрылымын түрлендіріп, оны баланың қызығушылығына жақын әрі қолжетімді етеді. Педагог цифрлық ортада жұмыс істей отырып, жаңа әдістерді меңгереді, ақпаратты тез табуға, талдауға және оны тиімді қолдануға үйренеді. Мұндай тәжірибе педагогтің кәсіби мәдениетін жаңғыртып, оның технологиялық сауаттылығын күшейтеді. Цифрлық құралдар сабақтың сапасын арттырып, балалардың оқу белсенділігін, ойлау қабілетін, эмоциялық қатысуын және шығармашылық әлеуетін дамытуда маңызды рөл атқарады. Осылайша, цифрландыру педагог пен бала арасындағы байланысқа, оқу ортасының әртүрлілігіне және білім беру сапасының жаңа деңгейге шығуына ықпал етеді. Практикалық тұрғыдан алғанда, педагогтерді цифрлық ортаға бейімдеу үшін бірқатар нақты қадамдар қажет. Алдымен біліктілікті арттыру курстарын жаңарту маңызды. Көптеген педагогтер технологияны қолданғысы келгенімен, оны қалай іске асыру керегін толық білмеуі мүмкін. Сондықтан курстарда теория емес, нақты тәжірибелік дағдыларға назар аудару тиімді болады. Педагог интерактивті тақтамен жұмыс істеуді, мобильді қосымшаларды сабаққа интеграциялауды, мультимедиалық ресурстарды сабақ сценарийіне енгізуді, балаларды цифрлық ойындар арқылы дамыту жолдарын меңгеруі қажет. Сонымен қатар цифрлық ресурстардың санын арттыру да өзекті. Педагогке қажет сапалы анимациялар, интерактивті тапсырмалар, мультимедиалық материалдар, онлайн кітапханалар, әдістемелік платформалар қолжетімді болуы тиіс. Бұл ресурстардың баланың жас ерекшелігіне сай, қауіпсіз және мазмұн жағынан дұрыс болуы да өте маңызды. Мектепке дейінгі ұйымдарда цифрлық дамуға арналған стратегиялық жоспар құрудың да мәні зор. Мұндай жоспар ұйымның техникалық базасын жақсартуды, интернет сапасын күшейтуді, цифрлық контентті іріктеу және жаңарту механизмін жасауды, педагогтерді тұрақты оқыту мен қолдау жүйесін енгізуді қамтиды. Стратегиялық жоспар технологияларды ретсіз енгізбей, оларды кезең-кезеңмен, мақсатты түрде, тиімді интеграциялауға мүмкіндік береді. Бұл цифрлық мәдениетті қалыптастырудың ең тұрақты жолдарының бірі. Қорыта келе, цифрлық құралдарды дұрыс әрі тиімді қолдану мектепке дейінгі білім беру сапасын арттырып қана қоймай, педагогтің кәсіби дамуын жаңа белеске шығарады. Бұл процесс педагогтің кәсіби дайындығына, балабақшаның техникалық мүмкіндігіне және білім беру ұйымдарының цифрлық мәдениетті қалыптастыруға деген ұмтылысына тікелей байланысты. Егер бұл бағыттағы жұмыстар жүйелі жүргізілсе, цифрлық орта балалардың дамуына үлкен мүмкіндік беретін қауіпсіз әрі пайдалы кеңістікке айналады. Пайдаланылған әдебиеттер тізімі 1. «Жаңа жағдайдағы Қазақстан: іс-қимыл кезеңі» атты Мемлекет басшысы ҚасымЖомарт Тоқаевтың Қазақстан халқына Жолдауы. 2020 жылғы 1 қыркүйек. Tengrinews.kz/kazakhstan_news 2. Сардарова Ж. И. Актуальные проблемы психологической готовности педагогов к профессиональной деятельности в условиях цифровизации инклюзивного образования. Международная научно-практическая конференция «Актуальные проблемы обучения и сопровождения лиц с ограниченными возможностями здоровья в условиях цифровизации образования». ФГБОУ ВО «Оренбургский государственный педагогический университет». Российская Федерация, 20-21 апреля 2021. С. 151-158. 3. Сардарова Ж. И. Ақпараттандырудан цифрландыруға көшу жағдайында бастауыш IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 112 сынып мұғалімдерінің білім беру мазмұнын жоспарлау дайындығын зерттеу. Хабаршы, Абая атындағы ҚазҰПУ, «Психология» сериясы, 2021, № 3 (68). Б. 32-41. 4. Кұрмалина Ш. Х. Методология и технология создания электронной методической системы в условиях информатизации образования: диссертация на соискание ученой степени доктора педагогических наук. Алматы, 2002. 326 с. 5. Караев Ж. А. Активизация познавательной деятельности учащихся в условиях применения компьютерной технологии обучения: диссертация на соискание ученой степени доктора педагогических наук. Алматы, 1994. 296 с. 6. Кеңесбаев С. М. Жоғары педагогикалық білім беруде болашақ мұғалімдерді жаңа ақпараттық технологияны пайдалана білуге даярлаудың педагогикалық негіздері: педагогика ғылымдарының докторы ғылыми дәрежесін алу үшін дайындалған диссертация. Түркістан, 2006. 316 б. 7. Джадрина М. Ж. Дидактические аспекты дифференциации содержания школьного образования. Алматы: РИК, 2000. 122 с. 8. Балыкбаев Т. О. Теоретико-методологические основы информационной модели формирования студенческого контингента вузов: автореферат на соискание ученой степени доктора педагогических наук. Алматы, 2003. 4 с. 9. Мынбаева А. К. Дидактические основы информационных технологий обучения студентов: диссертация на соискание ученой степени кандидата педагогических наук. Алматы, 2001. 134 с. 10. Comisión Europea. Recomendación 2006/962/CE del Parlamento Europeo y del Consejo sobre las competencias clave para el aprendizaje permanente (2006). 11. Flores C., & Roig R. Factores personales que inciden en la autovaloración de futuros maestros sobre la dimensión pedagógica del uso de TIC. Revista Iberoamericana de Educación Superior, 10(27), 151-171 (2019). 12. Теоретические подходы к определению понятия цифровой грамотности. Электронный ресурс. URL: http://www.ifapcom.ru/files/2015/isct/presentations/sharikov.pdf 13. Гайдамашко И. В., Чепурная Ю. В. Цифровая компетентность и онлайн-риски студентов образовательной организации высшего образования. Человеческий капитал, 2015, № 10 (82). С. 19. 14. Солдатова Г. У., Рассказова Е. И. Модели цифровой компетентности и деятельность российских подростков онлайн. Национальный психологический журнал, 2016, № 2 (22). С. 50-60. 15. Яковлева Е. В. Цифровая компетентность будущего педагога: компонентный состав. Научно-методический электронный журнал «Концепт», 2021, № 04. С. 46-57. 16. Федотова Т. А., Федотова В. С. Исследование цифровой компетентности педагогов в условиях цифровизации образовательной среды школы. Вестник Самарского университета. История, педагогика, филология, 2021, Т. 27, № 1. С. 51-56. References 1. «Jaña jağdaidağy Qazaqstan: ıs-qimyl kezeñı» atty Memleket basşysy Qasym-Jomart Toqaevtyñ Qazaqstan halqyna Joldauy. 2020 jylğy 1 qyrküiek. Tengrinews.kz/kazakhstan_news 2. Sardarova Zh. I. Aktual'nye problemy psihologicheskoj gotovnosti pedagogov k professional'noj deyatel'nosti v usloviyah cifrovizacii inklyuzivnogo obrazovaniya. Mezhdunarodnaya nauchno-prakticheskaya konferenciya «Aktual'nye problemy obucheniya i soprovozhdeniya lic s ogranichennymi vozmozhnostyami zdorov'ya v usloviyah cifrovizacii obrazovaniya». FGBOU VO «Orenburgskij gosudarstvennyj pedagogicheskij universitet» (Rossiya, 20-21 aprelya 2021). S. 151-158. 3. Sardarova J. İ. Aqparattandyrudan sifrlandyruğa köşu jağdaiynda bastauyş synyp mūğalımderınıñ bılım beru mazmūnyn josparlau daiyndyğyn zertteu. Habarşy, Abaia atyndağy QazŪPU, «Psihologia» seriasy, 2021, № 3 (68). B. 32-41. 4. Kurmalina Sh. H. Metodologiya i tekhnologiya sozdaniya elektronnoj metodicheskoj sistemy v usloviyah informatizacii obrazovaniya: Dissertaciya doktora pedagogicheskih nauk. Almaty, 2002. 326 s. 5. Karaev Zh. A. Aktivizaciya poznavatel'noj deyatel'nosti uchashchihsya v usloviyah primeneniya komp'yuternoj tekhnologii obucheniya: Dissertaciya doktora ped. nauk. Almaty, 1994. 296 s. 6. Keñesbaev S. M. Joğary pedagogikalyq bılım berude bolaşaq mūğalımderdı jaña aqparattyq tehnologiianı paidalana bıluge daiarlaudyñ pedagogikalyq negızderı: Dokt. diss. Türkıstan, 2006. 316 b. 7. Dzhadrina M. Zh. Didakticheskie aspekty differenciacii soderzhaniya shkol'nogo obrazovaniya. Almaty: RIK, 2000. 122 s. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 113 8. Balykbaev T. O. Teoretiko-metodologicheskie osnovy informacionnoj modeli formirovaniya studencheskogo kontingenta vuzov: Avtoref. dokt. diss. Almaty, 2003. 4 s. 9. Mynbaeva A. K. Didakticheskie osnovy informacionnyh tekhnologij obucheniya studentov: Dissertaciya kand. ped. nauk. Almaty, 2001. 134 s. 10. Comisión Europea. Recomendación 2006/962/CE del Parlamento Europeo y del Consejo sobre las competencias clave para el aprendizaje permanente (2006). 11. Flores, C., & Roig, R. Factores personales que inciden en la autovaloración de futuros maestros sobre la dimensión pedagógica del uso de TIC. Revista Iberoamericana de Educación Superior, 10(27), 151-171 (2019). 12. Teoreticheskie podhody k opredeleniyu ponyatiya cifrovoj gramotnosti. Elektronnyj resurs. Rezhim dostupa: http://www.ifapcom.ru/files/2015/isct/presentations/sharikov.pdf 13. Gajdamashko I. V., & Chepurnaya Yu. V. Cifrovaya kompetentnost' i onlajn-riski studentov organizacii vysshego obrazovaniya. Chelovecheskij kapital, 2015, № 10 (82). S. 19. 14. Soldatova G. U., & Rasskazova E. I. Modeli cifrovoj kompetentnosti i deyatel'nost' rossijskih podrostkov onlajn. Nacional'nyj psihologicheskij zhurnal, 2016, № 2 (22). S. 50-60. 15. Yakovleva E. V. Cifrovaya kompetentnost' budushchego pedagoga: komponentnyj sostav. Nauchno-metodicheskij elektronnyj zhurnal «Koncept», 2021, № 04. S. 46-57. 16. Fedotova, T. A., & Fedotova, V. S. Issledovanie cifrovoj kompetentnosti pedagogov v usloviyah cifrovizacii obrazovatel'noj sredy shkoly. Vestnik Samarskogo universiteta. Istoriya, pedagogika, filologiya, 2021, T. 27, № 1. S. 51-56. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 114 INNOVATIVE EDUCATIONAL STRATEGIES FOR TEACHING BIOMECHANICS IN PROGRAMS ON WELLNESS AND SPA CULTURE Bistra Dimitrova Prof., D.Sc. Faculty of Public health, Health care and Tourism, National Sports Academy “Vassil Levski”, 21, Acad. Stefan Mladenov str., Studentski grad, 1700 Sofia Web of Science Researcher ID: X-2218-2018, https://orcid.org/0000-0003-3152-983 Abstract The aim of this study was to assess the demand for specialised staff in the recreational industry and to create innovative educational tools for the "Biomechanics" modules in the five accredited programs on Wellness & SPA & Thalasso culture at the National Sports Academy "V. Levski". Our scientific interests were focused on developing content for five new educational tools: one for the educational level of Bachelor's degree, two for Master's degree, and two for Doctoral degree in two professional fields: 7.5 Healthcare and 7.6 Sports. The document discusses innovative educational strategies for teaching biomechanics in programs on wellness and spa culture, focusing on the importance of specialized staff in the recreational industry and the development of new educational tools. The results of the study clearly proved the significance of biomechanics knowledge in shaping the professional competencies of specialised staff for Niche tourism. We revealed the direct interdependence between biomechanics knowledge and the quality of managing Wellness programs. Keywords: Biomechanics, innovations, didactic, interactive methods, specialised personnel, Wellness & SPA business 1. Introduction Six of the top ten most popular wellness destinations globally are in Europe. The European wellness sector emphasizes the critical role of education and training in maintaining its leadership and ensuring the delivery of high-quality services (Dimitrova 2020; 2025;. Nesheva 2020). As highlighted in various studies, the Wellness and Spa tourism sector is a rapidly growing business (Angelcheva 2022; Polimenov 2023). Wellness tourism encompasses travel experiences designed to promote health and well-being, focusing on enhancing physical, mental, and spiritual health (Polimenov 2019). This often involves activities such as spa treatments, relaxing sessions, meditation, motivation and nutritious dining (Dimitrova 2017a; Popova-Dobreva 2020; Nesheva 2023a; Tomova 2024). Conversely, recreational programs centre on health-enhancing activities that foster physical and mental relaxation, including hiking, yoga, aerobics, and water-based exercises like aqua aerobics (Chipeva 2019; Dimitrova 2019a; Tomova 2025; Nesheva 2023). The Niche tourism industry's expansion and competitiveness are hindered by the absence of clear definitions and standards, along with a shortage of trained professionals (Dimitrova 2019; Polimenov 2022; 2025; Nesheva et al. 2025). To overcome these challenges and unlock the potential of this sector, Bulgaria must prioritise investments in educational programs aimed at developing skilled wellness and recreational professionals. Establishing clear guidelines and standards for the wellness industry is a costeffective approach to fostering growth and quality improvement. Enhancing the content of "Biomechanics" modules can significantly elevate the quality of programs focused on recreational physical activities and promoting a wellness-oriented lifestyle (Dimitrova 2017; Tomova 2024a; Polimenov 2025a). As the demand for specialised wellness packages continues to rise, the need for qualified personnel surpasses the current supply, highlighting the importance of educational, training, and certification initiatives for industry professionals. Our work represents an initial effort to integrate Biomechanics into theoretical and experimental studies on the mechanical behavior of living systems, with the goal of promoting a healthy lifestyle. In Wellness and Spa culture educational programs, the human body's structures and functions are examined across multiple levels. Incorporating the analysis of dynamic models, 3D computer modeling, and simulation of human movements is poised to usher in a transformative phase for the recreational industry. The insights gained from this research will enhance specialised understanding of biomechanical processes in living systems under normal conditions and support their application in recreation and disease prevention through physical activity. Anticipated outcomes from this research include improved service quality in the wellness sector and the development of innovative exercise IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 115 programs aimed at health promotion and disease prevention. The benefits of recreational physical activity on the health of participants lead to increased demand, respectively, revenues, and the need for competent personnel in Niche tourism. 2. Methods Purpose: The aim of this study was to assess the demand for specialised staff in the recreational industry and to create innovative educational tools for the "Biomechanics" modules in the accredited five programs in Wellness and SPA & Thalasso culture at the National Sports Academy "V. Levski". Focus: Our scientific interests were focused on developing content for five new educational tools: one for the educational level of Bachelor's degree, two for Master's degree, and two for Doctoral degree. Subject: The study was conducted among 110 students in two professional fields: 7.5 Healthcare and 7.6 Sports. The subjects were predominantly Bulgarians, with an average age of 24 years and a balanced representation of both genders. They were distributed into three different groups (18 - 22 years; 23 - 27 years; 28 - 32 years) based on their educational level of preparation according to the specific "Biomechanics" module. Interactive methodological approaches in teaching: Interactive methods of learning, teaching, and assessment was applied. Interactive presentations with information technology: This method involves using technologies such as interactive whiteboards, mobile applications, and online platforms during lectures to increase student engagement. Technologies can be used to conduct real-time surveys, quizzes, and interactive discussions, which encourage participation and improve understanding of the material. Flipped Classroom: With this approach, students study new material at home through video lectures or readings, and in-class sessions are used for active participation through exercises, discussions, and application of knowledge under the guidance of the instructor. This promotes deeper understanding and allows teachers to provide personalized support. Problem-based learning: This method focuses on learning through solving real and complex problems that are not limited to one discipline or area of knowledge. Students work in groups to explore the problems, develop solutions, and present their findings, thereby developing skills in critical thinking, collaboration, and self-directed learning. Interactive assessment technologies: The use of online platforms and assessment tools provides opportunities for continuous progress tracking and instant feedback to students. This includes online tests and quizzes that allow students to understand their strengths and weaknesses and work on improvement in real-time. 3. Results It is widely known and scientifically proven that injuries, cardiovascular disorders, even cancerous tumours occur due to sedentary lifestyle or abuse of harmful fatty foods, alcohol, etc. Biomechanical knowledge and research will support studies in the field of physical activity in the Recreational industry, which is different in nature from elite sports but due to its massiveness carries high social impact. With the financial support of the Centre for Excellence "Heritage BG," new programs in Wellness & Spa & Thalasso culture were developed and accredited (Harizanova 2019). Significant results were achieved in the development of educational tools: programs, textbooks, modules, monographs, methodological guides, etc. We present the data from a statistics analysis for the Market size of the wellness industry worldwide conducted in 2023 and published by Christina Gough in 2024 (see fig. 1). IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 116 Figure 1. The market size of the wellness industry worldwide by segment, in billion U.S. dollars (source: https://www.statista.com/research) Here we share a table with some statistics for educational or training programs in Spa & Wellness Culture across Europe and the Balkans. The data for the educational or training programs on the Balkan region are published with the permission of the Balkan Cluster for Health, Wellness and Spa culture, from their private study in 2023 (see tab. 1). Table 1. Types of educational or training programs for Spa & Wellness Culture in the Balkans Classification of the Educational or Training Programs in the Wellness and Spa Sector Country Total number of Educational programs University program Private companies Bachelor/Master/PhD Accredited programs Vocational education/Short courses/Seminars/Trainings/ Certifications Bulgaria 7 3 6 + 1 PhD „Philosophy Doctor“ 1 North Macedonia 2 - - 2 Switzerland 2 2 1 1 Turkey 1 - - 1 Total 12 5 8 5 *** Note: The data for the programs are collected by private sources and are the intellectual property of the Balkan Cluster for Health, Wellness, and Spa Tourism. We systematized the data by type of educational or training programs for specialised staff in Europe. We selected the indicators: educational level, professional field, diploma, number of programs, annual graduates and duration. We included universities, colleges, and private training providers. There is a noticeable lower educational level of the programs offered in Europe compared to those in the Balkans. Evidence of this is the duration of the training or educational programs. In the Balkans, over 50% of the offered programs are accredited according to the requirements of the European Accreditation Agency at the "bachelor," "master," and "doctoral" levels (see tab. 2). 1213 1096 1060 830 781 553 438 233 137 63 0 200 400 600 800 1000 1200 1400 IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 117 Table 2. Types of educational or training programs for Spa & Wellness Culture in Europe Region Number of Programs Annual Graduates Specializations Offered Average Duration Key Focus Areas Institutions Involved Western Europe 120 5,000 Spa Management, Wellness Tourism, Fitness Coaching 1–2 years Business Management, Sustainability, Holistic Therapies Universities, Private Institutes Eastern Europe 90 3,800 Massage Therapy, Wellness Practices, Nutrition 1–2 years Preventive Health, Rehabilitation, Spa Design Technical Schools, Colleges Balkans 50 2,500 Biomechanics, Hydrotherapy, Aromatherapy 6 months–2 years Cultural Wellness Practices, Nature-Based Healing National Training Centers Scandinavia 30 1,200 Nordic Wellness, Fitness & Lifestyle Coaching 1 year Outdoor Activities, Thermal Baths, Minimalism Wellness Academies, Universities Southern Europe 75 4,200 Mediterranean Diet & Wellness, Spa Architecture 1–3 years Culinary Wellness, Spa Technologies Universities, Specialized Schools Central Europe 100 4,500 Physical Therapy, Spa Operations Management 1–2 years Evidence-Based Practices, Health Tourism Universities, Private Institutions NOTES: 1. Number of Programs: Includes vocational training, diploma, and degree programs. 2. Specializations Offered: Key focus areas taught within the programs. 3. Institutions Involved: Includes universities, colleges, and private training providers. These data demonstrate the high quality and sustainability of the educational programs in Wellness and Spa culture in the Balkans. As shown in table 1, Bulgaria stands out as a leader, with 8 programs accredited under the standards of the three European educational levels for higher education (conform with EQF). Innovative developments allowed for the specification of module content according to the needs of the educational level. In this material, we analyse the content of "Biomechanics." The acquired knowledge, intellectual, and practical skills shape professional competencies according to the needs of the business. For the first time, we developed specific requirements according to the European Qualifications Framework from EQF "Bachelor" to EQF "Doctor." This guarantees the provision of up-to-date knowledge and skills through a strict methodology for coping with the latest European and Bulgarian policies regarding social Wellbeing, education, and tourism development. Globally, there is a lack of educational programs for training specialized personnel in the Recreational industry. In the accredited new programs for specialized personnel in Bulgarian Niche tourism, five "Biomechanics" modules are included. Their content has been developed by our scientific expert Assoc. Prof. Eng. Ognian Tishinov, Ph.D. (see tab. 3). Here we share (as author of all accredited programs in Wellness & Spa Culture at NSA “V. Levski”) the specificities and arguments for the „Biomechanics Modules” thematic content by the tutor expert opinion: Biomechanics emerged as an interdisciplinary science between biology and mechanics in the 1930s. Its primary focus is on the active movements of living organisms (such as the flight of birds, insects, or the swimming of dolphins), with particular interest in human movement in both aerial and aquatic environments. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 118 Table 3. Organizing the "Biomechanics" modules by educational level and professional field Due to the complexity of living organisms, analysing their movements requires an interdisciplinary approach. Biomechanics studies the movements of living organisms as well as the changes in those movements caused by various forces. The diverse activities in human life (work, daily activities, sport, etc.) create different branches within biomechanics: occupational biomechanics, biomechanics of theatre, space biomechanics, etc. Of particular interest to us is sports biomechanics, which addresses fundamental challenges faced by sports specialists. To increase their knowledge of the structure, properties, and functions of the human body. To choose the most appropriate sports technique for a given athlete according to the biomechanical characteristics of their motor apparatus. To develop the most efficient technique for a particular sport. We present the knowledge rate segmentation by eXplainable AI (see fig. 2): Figure 2. Segmentation of knowledge levels using eXplainable AI (excluding Biomechanics theory information for knowledge variation) within the three degree programs. To assess and control the level of risk to reduce sports-related injuries. Biomechanics addresses several other key tasks (see fig.3): • to create and improve the biomechanical basis of special exercises that enhance the individual physical and motor qualities of athletes. • to enhance existing and develop new biomechanical methods for ongoing monitoring of sports training; • to improve existing and develop new methodologies for the study, analysis, and management of movements. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 119 Figure 3. Knowledge interrelationship during the interactive learning process for acquiring Biomechanics In the module designated for training in the Bachelor's degree program, the basic concepts of mechanics related to kinematic and dynamometric characteristics, as well as the principles of biomechanical efficiency, are presented. These include criteria for the impulse of force in relation to the effectiveness of motor activity, for the long and straight path of acceleration, for the coordination of individual impulses, for resistance and sensitivity to precise action, and for the conservation of the quantity of motion. Training in the Master's degree program module focuses on the practical application of methods for biomechanical analysis. Two credits in the discipline are included. Through practical exercises and seminars, students acquire knowledge of sports training and individualisation in maintaining athletic performance (see fig.4). Figure 4. Internal relationships of the knowledge between the Biomechanics and the specialised modules. Training in the Biomechanics module in the Doctoral (PhD) program includes the development of scientific topics, lately combined with training in ERASMUS, following good European practices in education in EU countries. The preparation of a dissertation combines theoretical development, mathematical justification of conclusions presented to a competent jury. A good opportunity is for the materials for defence to be based on publications - at least two in indexed journals. Of interest is the concluding phase for students with high qualifications in the next opportunity for young researchers - post-doctoral training, which is widely represented in Europe, as well as in the USA, Japan, and Switzerland. Below are the codes and titles of the modules by educational level. The newly created educational programs cater to diverse job roles and skills, ranging from operational specialists to managerial positions. Bulgaria has classified three new professions with identification numbers in Class level 1 of the "Classification of Professions and Positions": Spa Centre Manager (1431-6027), Wellness Centre Manager (1431-6028), and Thalassotherapy Centre Manager (1431-6029). These professions respond to changes and new requirements in the Tourism Law. This policy has a high social impact and supports encouraging citizens to adopt a healthy lifestyle. The ultimate result contributes to improving the nation's Wellbeing index. Developing innovative teaching methods and extensive research for the Wellness and Spa sector are part of this effort. Developing specialised innovations inside the content of Biomechanics modules provides personnel with knowledge that enhances their professional competencies. Biomechanics modules are integrated into wellness programs through a structured educational approach that spans various academic levels. Here’s how they are incorporated: 1. Bachelor's Degree Level: o Basic Concepts: Introduction to fundamental biomechanics concepts such as kinematic and dynamometric characteristics, principles of biomechanical efficiency, and criteria for effective motor activity. o Practical Application: Students learn to apply these concepts through practical exercises and interactive learning methods. 2. Master's Degree Level: o Advanced Techniques: Focus on the practical application of biomechanical analysis methods. Biomechanics modules Recreation gym Rythmic & Dance Aqua practices IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 120 o Specialized Training: Includes practical exercises and seminars to deepen knowledge in sports training and individualization of athletic performance. o Credits: Typically, two credits are allocated to this discipline, emphasizing hands-on learning and real-world application. 3. Doctoral Degree Level: o Research and Development: Involves the development of scientific topics and research projects, often in collaboration with European educational practices through programs like ERASMUS. o Dissertation Work: Students prepare dissertations that combine theoretical development with practical research, often requiring publications in indexed journals. o Post-Doctoral Opportunities: High-qualified students may pursue post-doctoral training, further enhancing their expertise and research capabilities. 4. Interactive Learning Methods: o Interactive Presentations: Use of technologies like interactive whiteboards, mobile applications, and online platforms to engage students. o Flipped Classroom: Students study new material at home and engage in active learning during in-class sessions. o Problem-Based Learning: Students solve real and complex problems in groups, fostering critical thinking and collaboration. o Interactive Assessment: Continuous progress tracking and instant feedback through online platforms and assessment tools. 5. Specialized Modules: o Recreation Gym, Rhythmic & Dance, Aqua Practices: Specific modules that integrate biomechanics knowledge into various wellness activities, ensuring a comprehensive understanding of human movement and its applications in wellness programs. By integrating biomechanics modules at different educational levels and using innovative teaching methods, wellness programs can ensure that professionals are well-equipped with the necessary knowledge and skills to deliver high-quality services. 4. Discussion The Physical Activity Global market size is constituently growing from $789,5 billion in 2017, to 976,5 billion in 2022. For the next four years the growth projections are to attend 1,352,4 billion in 2027 (see fig.5). Figure 5. The Physical Activity Global market size 2017 to 2027 (source GWI’ 2024) Due to the limited number of educational programs for training personnel in the Wellness & Spa business, there is a Global war for well-trained staff for Niche tourism. The above figures justify the social significance and necessity of personnel in the sector with high-quality professional competencies. Through its five accredited programs, Bulgaria is not only becoming a Regional but also a European educational leader in the Recreational industry. IV INTERNATIONAL SCIENTIFIC CONFERENCE. BRUSSELS. BELGIUM. 02-03.12.2025 127 қалыптастыруда айтарлықтай әсер ететінін көрсетеді. Жобалық әрекетті STEM тұжырымдамасымен ұштастыру химия пәнінің мазмұнын өмірмен байланыстыра отырып, оқушылардың оқу үдерісіне белсенді қатысуына ықпал жасайтыны анықталды. Шолу нәтижелері STEM жобалары оқушылардың химия пәніне қызығушылығын арттыруда маңызды рөл атқаратынын көрсетті. Оқушылар пәндік білімді тек теория жүзінде емес, тәжірибелік жолмен меңгерген кезде, олардың оқу мотивациясы күшейеді. Химиялық құбылыстарды түсіндіруде тәжірибе жүргізу мен жобалық зерттеу жұмыстарының болуы оқушылардың тақырыпты тереңірек ұғынуына мүмкіндік береді [10]. Теориялық білімнің практикамен байланысуы STEM жобаларының тағы бір маңызды артықшылығы болып табылады. Оқушылар химиялық заңдылықтарды күнделікті өмірдегі құбылыстармен, технологиялық процестермен және экологиялық мәселелермен байланыстыра алады. Мұндай интеграция оқу материалын мағыналы етеді және оқушылардың білімді қолдана алу қабілетін дамытады. Сонымен қатар STEM жобалары нақты өмірлік мәселелерді шешуге бағытталған тапсырмалар ұсыну арқылы оқушылардың проблеманы талдауға, шешімдер ұсынуға және нәтижені бағалауға үйренуіне мүмкіндік береді. Зерттеу барысында STEM жобалары оқушыларға өз білімін құрылыс материалдарын таңдау, су тазарту жүйелерін модельдеу, экологиялық жағдайды бағалау сияқты өмірлік жағдаяттарда қолдануға мүмкіндік беретіні анықталды. Бұл олардың функционалдық сауаттылығын арттырып қана қоймай, ғылыми-тәжірибелік ойлауды қалыптастырады [11]. Талдауға енгізілген зерттеулер STEM жобалары оқушылардың зерттеушілік қабілетін дамытуда ерекше тиімді екенін көрсетті. Жоба барысында оқушылар зерттеу сұрағын құрастырады, гипотеза жасайды, тәжірибе жоспарлайды, бақылаулар жүргізеді және нәтижелерді талдайды. Бұл әрекеттер ғылыми әдіснаманы меңгеруге мүмкіндік береді және зерттеушілік мәдениетті қалыптастырады. Эксперименттік дағдылардың дамуы да STEM жобаларының маңызды нәтижелерінің бірі болып табылады. Оқушылар химиялық реакцияларды жүргізу, өлшеу құралдарымен жұмыс істеу, қауіпсіздік техникасын сақтау, алынған деректерді өңдеу сияқты практикалық дағдыларды жетілдіреді. Мұндай практикалық жұмыс олардың пәнді терең түсінуіне ықпал етеді. Шолу жұмысы STEM жобалары инженерлік ойлаудың дамуына да әсер ететінін айғақтады. Химиядағы мәселелерді шешу барысында оқушылар инженерлік жобалау кезеңдерімен танысады, модельдер жасайды, құрылымдарды салыстырады және тиімді нұсқаларды ұсынады. Бұл әрекет логикалық, жүйелі ойлауды және дизайндық шешім қабылдауды талап етеді. Коммуникация және топтық жұмыс дағдылары да STEM жобаларының нәтижесінде айтарлықтай дамитыны байқалды. Топпен жұмыс істегенде оқушылар міндеттерді бөлісуге, бірлесіп жоспар құруға, идея алмасуға, пікірталас жүргізуге және нәтижені бірге қорғауға үйренеді. Бұл XXI ғасыр дағдыларының қалыптасуына ықпал етеді. Шығармашылық және сыни ойлау қабілеттерінің дамуы да STEM жобаларының маңызды нәтижелерінің бірі болып табылады. Оқушыларға ұсынылған мәселелерді дәстүрлі емес тәсілдермен шешу, жаңа идеялар ұсыну, алынған нәтижелерді талдау және бағалау шығармашылық пен терең ойлауды қажет етеді. Сыни ойлау арқылы оқушылар ақпаратты салыстырып, дәлелдейді, логикалық байланыстарды анықтайды және қорытынды жасайды. Әдебиеттерге жүргізілген жүйелі шолу STEM жобалары химияны оқытуда білімнің сапасын арттыруға ерекше үлес қосатынын анық көрсетті. Оның ішінде химиялық құбылыстарды терең меңгеру, зертханалық дағдыларды қалыптастыру, қауіпсіздік мәдениетін нығайту және оқушылардың оқу жетістіктерін көтеру сияқты бағыттарда айқын оң әсер байқалады. STEM жобалары химиялық ұғымдарды терең түсінуге ықпал етеді, себебі оқушылар теориялық материалды тәжірибе жүзінде қолдана отырып, өзара байланыстарды анықтайды. Мысалы, реакция жылдамдығына әсер етуші факторларды, энергетикалық өзгерістерді немесе заттың құрылымын зерттегенде олар тек ақпаратты жаттап қоймай, оның мәнін түсінеді. Бұл оқушылардың абстрактілі химиялық концепцияларды нақты тәжірибе арқылы қабылдауын жеңілдетеді. Сонымен қатар STEM жобалары жүйелі зертханалық жұмыс орындауға мүмкіндік береді. Жоба барысында оқушылар тәжірибе жоспарлау, жабдықтарды дайындау, бақылау жасау, алынған деректерді өңдеу секілді әрекеттерді орындай отырып, зертханалық мәдениетті меңгереді. Бұл дағдылар химия сабағының негізгі компоненті болып табылады және оқушының ғылыми сауаттылығын қалыптастыруда маңызды рөл атқарады. [Document text truncated for crawler view.]