This study aims to compare investment in human capital, equality of gender education in Kuwait before and after adopting SDG 4 and SDG 5 in 2015. It also aims to assess the effect of women’s empowerment on economic growth. To achieve this objective, published data on the State of Kuwait were collected from the World Bank DataBank between 1992 and 2022 and from the Central Bank of Kuwait. The study employed autoregressive distributed lag (ARDL) to determine the impact of women’s empowerment on economic development. The analysis results revealed that the State of Kuwait provided high-quality education for both genders. The results also showed that women are more educated than men. However, this was not reflected in the role of women in the country’s politics, as their participation in parliament and government is still limited. Similarly, women’s participation in business and economic activities is still limited. Finally, the results of the ARDL test showed that women’s education and their political, business, and economic empowerment affect economic development in the short and long run.

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.

The development of the personal innovative competences in workers is of capital importance for the competitiveness of organizations, where the ability of the employees must respond in an innovative way to diverse situations that arise in specific contexts. Considering this, the question arises: How do innovative employees’ competences affect the sustainable development of Micro, Small and Medium Enterprises (MSMEs)? Therefore, the objective of this work is to present a multi-criteria method based on the Analytic Network Process (ANP), to relate innovative personal competences and the sustainable development of MSMEs. An instrument was applied to groups of experts from 31 Ecuadorian fruit-exporting MSMEs, to develop a multi-criteria decisional network that allowed identifying the innovative personal abilities that have the greatest impact on the sustainable development of these organizations. The results demonstrate the relevance of the elements of innovative personal competencies, with a cumulative participation of 39.15%, Sustainable Export Development with 32.18% and Improvements with 28.66%. It also presents three types of analysis: i) Global to establish the weight of each variable; ii) Influences, to establish solid cause-effect relationships between the variables and iii) Integrated. The most relevant innovative personal competences for sustainable development and improvements for exporting SMEs are teamwork, critical thinking, and creativity within the international context.

Sustainable development (SD) is an approach that aims to meet the needs of the present generation without compromising the ability of future generations to meet their own needs. Education for sustainable development (ESD) is a key component in achieving this goal, as it equips young people with the knowledge, skills, and values needed to make sustainable decisions. This study investigated how preschool teachers in Saudi Arabia understood (SD) and the state of (ESD) practices. A survey was used to collect data from 230 Saudi preschool teachers. The findings revealed that 90% of teachers lacked awareness regarding SD. The overall evaluation of ESD practices among participants indicated a weak subpar status, with an average score of 2.49 out of 4. Notably, in ascending order, the following three dimensions had weak mean scores: the content aspect (2.38) had the lowest score, followed by the practice aspect (2.54) and the competencies aspect (2.58). Meanwhile, the values aspect (2.63) had an average outcome. Analysing the mean scores of ESD practices based on teachers’ qualifications and school types revealed significant differences, although no variations were observed based on experience. The primary obstacle to ESD implementation in pre-schools was the lack of awareness regarding SD/ESD. The study underscores the significance of expanding teacher training to promote ESD effectively in pre-school settings. The results highlight the need for professional development opportunities to improve ESD implementation in classrooms, educate Saudi preschool teachers about SD, and create instructional materials that align with the principles of ESD.

The use of artificial intelligence (AI) is related to the dynamic development of digital skills. This article focuses on the impact of AI on the work of non-profit organizations that aim to help those around them. Based on 10 semi-structured interviews, it is presented here how it is possible to work with AI and in which areas it can be used—in social marketing, project management, routine bureaucracy. At the same time, workers and volunteers need to be educated in critical and logical thinking more than ever before. These days, AI is becoming more and more present in almost all the activities, bringing several benefits to those making use of it. On the one hand, by using AI in the day-to-day activities, the entities are able to substantially decrease their costs and have the advantage of being able to have, in most cases, a better and faster job done. On the other hand, those individuals that are more creative and more innovative in their line of work should not feel threatened by those situations in which organizations decide to use more AI technologies rather than human beings for the routine activities, since they will get the opportunity to perform tasks that truly require their intellectual capital and decision making abilities.