Today, the development of financial technologies (hereinafter referred – FinTech) has a transformative impact on the banking sector, creating both new opportunities and risks. The purpose of this study is to assess the impact of FinTech development on banking risks, in particular on the share of non-performing loans (NPL Ratio) as a key indicator of credit risk. Based on panel data for 2019-2023. A multiple regression analysis was performed, including banking indicators such as the capital adequacy ratio, liquidity coverage ratio, loan-to-deposit ratio, as well as macroeconomic indicators (GDP growth and unemployment rate). Empirical results have shown that the introduction of FinTech significantly reduces the proportion of nonperforming loans, reflecting improved credit risk management through improved data analytics, borrower assessment, and business process optimization. The ratio of loans to deposits has a statistically significant negative relationship with the NPL index (β = -0.0308, p = 0.027), which underlines the importance of a balanced credit policy. At the same time, macroeconomic factors, including GDP growth and unemployment, did not have a statistically significant impact. The findings confirm the potential of FinTech in reducing traditional banking risks while simultaneously facing new regulatory and operational challenges, which is important to consider when developing strategies to ensure financial stability in the context of digitalization. This research contributes to a growing number of scientific papers devoted to the transformational role of FinTech in the banking industry.

Fixed assets (FAS) occupy the central place in the asset structure of any company, as they provide the main activity of the organization. The quality of financial statements depends on the accuracy of the assessment and recognition of the FA in tax and accounting, as well as affecting the financial result and management decision-making. The purpose of the study is to analyze and disclose the theoretical and practical aspects of the recognition and reflection of FA in accounting, in order to develop proposals for improving accounting methodology and harmonization of reporting in the Republic of Kazakhstan. To achieve the objectives of the study, the methods of legal and comparative analysis, logical construction, systematization and generalization were applied. The study revealed differences in approaches to the recognition of FA in accounting. Based on the results of the study, the following key results were identified: differences in the recognition of financial assets in accounting, depreciation methods, the need to unify approaches to write-off and disposal of assets, and the impact on financial results. Additionally, the article reveals the essence of the concept of FA for accounting purposes. Recommendations are given on improving the effectiveness of FA accounting development. However, there are many unresolved issues, especially regarding the depreciation of assets and their impact on the financial performance of the organisation. Finding relevant practical solutions is necessary, as is the introduction of new innovative tools. Therefore, the continuation of scientific research in this direction will allow us to deepen our understanding of the features of FA accounting.

This study undertakes a comprehensive evaluation of cash flow management practices, employing both quantitative and qualitative methodologies to assess the financial performance of a leading telecommunications company over a five-year period (2019–2023). Utilizing a descriptive-analytical research design, the analysis integrates horizontal financial analysis, liquidity ratios, and financial stability indicators to uncover inefficiencies, identify potential risks, and formulate strategies for improvement. The horizontal analysis examines temporal trends across operational, investment, and financial activities, while coefficient-based liquidity assessments evaluate short-term solvency. Additionally, financial stability ratios provide insights into long-term sustainability by measuring the balance between equity and debt, operational maneuverability, and the overarching stability of financial structures. The findings reveal that JSC "Kazakhtelecom" could enhance its cash flow efficiency by adopting a more integrated and adaptive approach. This includes improving cash flow forecasting, streamlining expense management, reducing over-reliance on debt, and reinforcing liquidity management practices. The study underscores that a proactive and comprehensive approach to managing cash flow not only ensures operational stability but also strengthens the company’s capacity to navigate economic volatility. Additional strategies recommended include renegotiating key supplier contracts to optimize payment terms, implementing advanced risk management tools to mitigate potential cash flow disruptions, and refining financial planning processes to align with long-term strategic goals.

Despite significant international efforts to ensure universal access to education, millions of girls still face systemic barriers to basic education. This study aims to identify research trends and structural imbalances in the academic literature on gender gaps in girls’ schooling between 2000 and 2025. A bibliometric analysis was conducted using the Web of Science Core Collection, applying the Analyze Results and VOSviewer tools to map thematic clusters, co-authorship networks, and citation patterns. The final dataset comprises 323 peer-reviewed articles selected from 1,083 initial records, based on their relevance to girls’ access to primary and lower-secondary education. Publications in English from the fields of education, sociology, and economics were analyzed. Research output steadily increased from the early 2000s and surged after 2015, coinciding with the adoption of SDG 4 (Quality Education) and SDG 5 (Gender Equality). Core topics include adolescent pregnancy, child marriage, and reproductive health, particularly in Sub-Saharan Africa and South Asia. Institutions from the Global North dominate the field, while scholars from the Global South remain underrepresented. Less than 3% of works are review papers, reflecting a lack of fragmentation and limited synthesis. Research should expand participation from the Global South, emphasize early education, integrate SDG frameworks, apply intersectional approaches, and strengthen policy relevance through inclusive and context-sensitive collaboration.

The article assesses the evolution of Kazakhstan’s role in the Shanghai Cooperation Organisation (hereinafter – SCO) between 2001 and 2025, focusing on the economic and institutional effects of the country’s participation. The objective is to examine how tools of multilateral foreign policy and economic diplomacy have been converted into measurable outcomes such as trade, investment, and institutional initiatives. Methodologically, the research relies on event analysis (timeline of key decisions and chairmanship periods), content analysis of SCO communiqués and decisions as well as national strategies, descriptive statistics on foreign trade and FDI, and comparative analysis across stages. The empirical base includes official foreign trade statistics from the Bureau of National Statistics of Kazakhstan for 2021–2024, government press releases, and open materials from SCO summits and leaders’ statements. Key results: in 2023, Kazakhstan’s foreign trade turnover reached USD 139.8 billion, 3.2% higher than in 2022; trade with SCO countries grew by 7.5% year-on-year; more than 29,000 companies with SCO capital and over 5,000 joint ventures operate in the country. In the cultural sphere, Kazakhstan has become an important hub of bilateral cultural exchange. Its foreign policy is based on balanced and pragmatic multilateralism, using the SCO to enhance its international reputation. However, the expansion of the organisation’s membership creates internal coordination challenges and intensifies geopolitical competition.