With the rapid economic growth, the concept of digital economy and sustainable development has gradually become the main task facing our country. This paper constructs the evaluation system of the development level of digital economy and the comprehensive index of regional sustainable development by the entropy weight method, uses the two-way fixed effect model to explore the influence mechanism of digital economy on the sustainable development of the Yangtze River Delta region.

This paper studies the product language construction of the twisted porcelain cultural heritage. Through field research, we collected and sorted out samples of twisted porcelain products, explored the product language characteristics of twisted porcelain from multiple aspects such as production process, product shape, and product color, interpreted cultural value, captured potential connotations, extracted representative words from user comments, quantified the relationship between users and twisted porcelain culture, realized the construction and transmission of traditional cultural language information, conveyed the traditional cultural information of the product to users, and promoted the sustainable dissemination and development of this cultural heritage. The research results show that after mining and extraction at the level of twisted porcelain characteristics, the core language constructs the cultural expression of twisted porcelain products, which is more in line with the needs of the market and users, and has the potential to be developed and disseminated using the language generation of cultural heritage products.

This article analyses the complex factors contributing to rising medical expenses, focusing on the senior citizen demographic in Malaysia. With the global aging population, notably in lower and middle-income countries, the study highlights the escalating medical and health insurance costs, driven by age, income source, modern healthcare, and geographical residence. The research draws on an extensive literature review, demographic analysis, and quantitative methods to examine these determinants. It critically analyzes Malaysia’s healthcare system, which operates on a dual-tier model, and the financial burden placed on senior citizens. The findings indicate that age, source of income, and geographical residence significantly influence medical expenses, whereas modern healthcare’s impact is not statistically significant. The study calls for government intervention, insurance industry adjustments, and private sector support to mitigate the financial strain on senior citizens. Recommendations include tax relief adjustments, National Health Insurance Scheme implementation, and employment sustainability for seniors. This research provides some recommendations to policymaking, the insurance industry, and academia by providing insights into managing the healthcare needs of an aging population sustainably.

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.

The failure to achieve sustainable development in South Africa is due to the inability to deliver quality and adequate health services that would lead to the achievement of sustainable human security. As we live in an era of digital technology, Machine Learning (ML) has not yet permeated the healthcare sector in South Africa. Its effects on promoting quality health services for sustainable human security have not attracted much academic attention in South Africa and across the African continent. Hospitals still face numerous challenges that have hindered achieving adequate health services. For this reason, the healthcare sector in South Africa continues to suffer from numerous challenges, including inadequate finances, poor governance, long waiting times, shortages of medical staff, and poor medical record keeping. These challenges have affected health services provision and thus pose threats to the achievement of sustainable security. The paper found that ML technology enables adequate health services that alleviate disease burden and thus lead to sustainable human security. It speeds up medical treatment, enabling medical workers to deliver health services accurately and reducing the financial cost of medical treatments. ML assists in the prevention of pandemic outbreaks and as well as monitoring their potential epidemic outbreaks. It protects and keeps medical records and makes them readily available when patients visit any hospital. The paper used a qualitative research design that used an exploratory approach to collect and analyse data.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.