The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

Temperament education encompasses a wide range of concepts, focusing particularly on emotions within the context of Chinese culture. This article examines emotions through three key aspects: basic concepts, performance analysis, and intentional management. Understanding the basic concepts of emotions is essential. In Chinese culture, emotions are seen as complex experiences that influence individual behavior and social interactions. The seven emotions and six desires highlight the cultural significance of emotions in shaping human experience and communal harmony. Next, emotion performance analysis explores how emotions manifest in different situations. Traditional Chinese philosophy emphasizes the connection between emotions and moral decisions, underscoring the importance of emotional expression for balance and harmony. By analyzing normal stress responses and their variations, individuals can better understand their emotional patterns and triggers, affecting their relationships and decision-making. Lastly, intentional emotion management involves actively shaping emotional responses to achieve desired outcomes. Techniques like mindfulness and reflection can cultivate emotional awareness and control. This holistic approach enables individuals to navigate challenges more effectively, fostering resilience and well-being, ultimately leading to personal growth and enriched interpersonal relationships. By understanding, analyzing, and managing emotions, one can create a more harmonious and fulfilling life. The article establishes an inner clue of temperament education in the conclusion part to make it more vivid and comprehensive. The limitation of the article is much more theoretical than experimental. That’s the future extension of the research expected.

Our study focusses on the sustainable finance framework of the European Union. Given that the concept, target system and practical implementation of sustainability have become one of the top priorities, we consider it important to present in an understandable and simple form what activities and regulations have been created in this regard within the scope of the European Union’s common policy. Starting from the concept of sustainability, we analyse its significance. We examine the economic, social, corporate governance and environmental pillars and the European Green Deal based on them as foundations, as well as some prominent elements of sustainable finance: the Taxonomy, the Corporate Sustainability Reporting Directive, the Sustainable Finance Disclosure Regulation and the Union’s Corporate Sustainability Due Diligence Directive. We review the relationships and interactions of the above elements. We describe the sustainability objectives of the European Green Deal and the resources related to them, as well as the Sustainable Finance package of the European Commission. We also provide an overview of the regulatory details of the above-mentioned elements of EU law, thereby making the complex and complicated process of regulation transparent. These issues are relevant to Hungary and other EU member states located in Central and Eastern Europe and they have an effect on their policies.

This study employed a deductive approach to examine external HRM factors influencing job satisfaction in the post-pandemic hybrid work environment. Explores the intermediary functions of age, gender, and work experience in this particular environment. The data-gathering procedure consisted of conducting semi-structured interviews with carefully chosen 50 managers representing various sectors, industries, organizations, and professions. The applied approach was adopted to allow a systematic and unbiased investigation of the mediating variables. The study used SPSS 25 and Smart PLS 4 to analyze the model, enhancing understanding of HRM challenges in a constantly evolving workplace. The findings offer valuable insights for HR experts and businesses, highlighting the value of comprehending what methods HRM components influence job satisfaction to optimize employee well-being and productivity. The study provides applied recommendations designed for enhancing employee contentment in the AI-evolving professional atmosphere, shedding light on the importance of supportive leadership strategies, particularly during AI-triggered downsizing. Additionally, we welcome a new era to push forward in integrating and managing AI tools and technologies to automate decision-making and data processing. Results propose that Exogenous influences of human resource management (HRM) influence manager job satisfaction considerably. Specifically, downsizing caused by AI was found to have negative consequences, whereas diversity and restructuring have favorable effects. Gender was recognized as a crucial factor that influences outcomes, then age and years of experience have the most visible effect.

Hospital performance possesses strategic significance in achieving an essential completive advantage for the public hospitals. This study aimed to examine the relationship between patient safety culture (PSC) and the performance of traditional Chinese medicine (TCM) public hospitals in Sichuan, China. To address the research purpose, this study analyses the hospital performance and Patient safety culture in traditional Chinese medicine public hospital in China. We examine the propose model by analyzing cross-sectional survey data from 194 clinical directors at 194 public traditional Chinese medicine hospitals using the Partial least squares structural equation model in Smart PLS 4.0. This study provides predictive evidence that PSC in unit management and management support can lead to better patient safety outcomes. The results revealed patient safety outcomes significantly and positively effects of patient safety related to unit management and management support on overall hospital performance (p-value: 0.000–0.003).

In Emerging economies, MNCs (Multinational corporations) encounter several issues while devising Strategies to penetrate foreign markets, examining these SMEs’ performance in present times and assessing their internationalisation process is crucial. The purpose of this research is to investigate how international entrepreneurial orientation affects SMEs’ international performance during internationalization, as well as how organizational culture in the Kingdom influences the international performance of these MNCs. To attain this objective (n = 206) MNCs in the Kingdom have adopted internationalisation strategies. Questionnaires were administered as part of a survey approach for this study. To forecast and estimate relationships, partial least squares structural equation modelling (PLS-SEM) was employed. This study indicates that improving internationalization performance, mainly through active participation in foreign markets, is one of the SMEs’ strategies during the internationalization process. The empirical findings demonstrate that international entrepreneurial orientation influences the internationalisation performance of SMEs largely influenced by organisational culture. Previous research shows that the success of SMEs’ internationalization, however, is not directly impacted by their international entrepreneurial orientation. This study supports the significance of organisational culture during internationalisation. This study offers insightful information that motivates policymakers and owner-managers in developing nations, especially in KSA, to build organizational cultures and dynamic capacities that meet the demands of globalization in today’s business scenario.