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The research aims to identify the promising outlines of IFRS 4.0, where these standards will ensure the digital competitiveness of the economy and entrepreneurship. The authors systematize international experience with reference to the World Bank's statistics for 2022 and develop an econometric model that mathematically describes the cause-and-effect relationships of the IFRS 4.0 application. The model showed that an increase in the degree of information disclosure in corporate reporting ensures the inflow of investment, growth of high-tech exports, and the development of domestic high-tech industries (i.e., strengthens the digital competitiveness of the economy and entrepreneurship). The author's main conclusion is that IFRS 4.0 should provide for investment accounting and reflection of financial instruments for developing the digital economy for these standards to ensure the digital competitiveness of the countries and enterprises applying them. As for theoretical significance, this research, for the first time, proposes a promising outline of IFRS 4.0, with which these standards will ensure the digital competitiveness of the economy and entrepreneurship. That is, they will be applicable and highly effective in an Industry 4.0 environment. The managerial significance is that the author's recommendations on the development, implementation, and application of IFRS 4.0 will improve current corporate accounting and reporting practices in Industry 4.0. The practical significance is disclosed in perspective of IFRS 4.0 application in Uzbekistan proposed control values of target indicators, which can be used in drawing up a road map for strengthening the digital competitiveness of the economy and entrepreneurship of Uzbekistan.

Global environmental and social threats challenge humans’ well-being and the survival of posterity. Industry 4.0 (I4.0) transformed the industry sector, enabling process automation and scalability, increasing manufacturers’ productivity, efficiency, and profitability, and supporting manufacturing innovation and firms’ competitive advantage. Despite this, the I4.0 paradigm, as currently conceived, does not fit for purpose in the context of the climate crisis and planetary emergency, nor does it address deep social tensions.

Therefore, a new revolution focusing on human and environmental needs is strongly required to address society’s economic and social problems. Combining digitalization and social purposes may address local, national, and international issues by involving a human-centered perspective in traditional business-oriented entrepreneurship.

Depending on the above, this chapter provides an in-depth understanding of Digital Entrepreneurship (DE), Digital Social Entrepreneurship (DSE), and how entrepreneurs may employ digital technologies to reach business and social aims.

Research and development (R&D) is a vital strategy for firms to sustain their competitive locus and profitability in the global marketplace. Therefore, the existing research is engrossed in the correlation between firm performance (FP) and R&D intensity (RDI) meta-analysis. It also examined the ‘Type of Firm’ as a moderator in this relationship.

This study is motivated by its potential to address existing knowledge gaps, guide decision-making, influence policy and contribute to advancing theoretical and practical insights in the domain of business, economics and innovation.

This study is based on the secondary data. The researcher uses ‘Meta- Essentials 1.5’ for meta-analysis covering the studies of developed and emerging economies from 1985 to 2022.

The outcome conveys a small effect of magnitude between RDI and FP. It also indicates the positively significant linkage between them, directing that investing in R&D projects leads to improvement in the performance of companies. It also points out that private firms engaging in R&D activities have a negative while public firms have a positive correlation with their performance.

Understanding this linkage is imperative as it aids managers in making strategic decisions, the government in funding research-related schemes and investors in choosing R&D projects for investment.

Blockchain is an innovative and emerging technology that allows the structuring of open data in a secure and decentralized manner. This technology, coupled with artificial intelligence (AI), is a driver of digital transformation that permeates all sectors of the economy. In this context, it becomes relevant to understand the applicability of AI and blockchain in education, more specifically their use in higher education. Thus, the following problem arises: how can blockchain technology and AI be applied to higher education? To answer this problem, the following objective was set: to map by means of a scoping review how AI and blockchain can be applied in education as a technology for higher education. To this end, a bibliometric search was conducted in the Web of Science (WoS) and Scopus databases, adopting the PRiSM methodology for scoping review. The results showed that blockchain and AI can be used in higher education through a smart contract that serves to motivate teamwork and student involvement in activities performed in the school context and also to increase machine reliability by establishing a chain of information. It is also concluded that these technologies will help form a generation ready to work in a more collaborative way, adopting attitudes of sustainability in its local and global context for solving complex problems of everyday life in the 21st century.

This chapter elucidates the significance of innovation in fostering green entrepreneurship and cultivating a resilient, eco-friendly economy. It underscores the three categories of innovation available to green entrepreneurs: product innovation, process innovation, and business model innovation. These avenues empower green entrepreneurs to craft sustainable products and services, enhance operational efficiency, and establish novel markets for eco-friendly goods and services. This chapter also explores green entrepreneurs’ challenges, including lack of funding, limited market demand, and regulatory barriers, provides strategies to overcome these challenges, and discusses the role of public–private partnerships (PPPs) and cross-sector collaboration in promoting green entrepreneurship and sustainable development. It also highlights the benefits of these collaborations, such as access to funding and resources, technical expertise, market development, networks, collaboration, and shared knowledge and expertise. Finally, this chapter emphasizes that green entrepreneurship can be supported through partnerships that combine the strengths and resources of multiple sectors, such as the government, private industry, non-profits, and academia. Ultimately, this chapter provides a roadmap for green entrepreneurs to overcome challenges and leverage collaborations to create sustainable products and services, improve efficiency, and develop new markets for sustainable goods and services.

Using different trade indices spanning 2018–2021, this chapter investigates Afghanistan's current patterns, prospects and barriers for intra- and inter-regional trade perspectives, emphasising the different pathways by which Afghanistan trades with Central Asian economies. The empirical findings demonstrate that the anticipated significance of trade between Afghanistan and Central Asia is double compared to the existing levels of trade. Furthermore, the analysis encompasses the categorisation of sectors based on the intensity of usage of production factors like resource, labour and technology. The analysis further elaborates on Afghanistan's trade potential with Central Asia and vice versa by highlighting the comparative advantage, diversification, complementarity and similarity in trade. The findings suggest that larger economies are rated higher than smaller ones as size and development level are essential factors in regional trade development. The most effective channels of regional trade development are price competitiveness measures, intra-industry trade and trade complementarities. These findings have a substantial influence on the development of different trade policy efforts to stimulate investment and trade within and among the two regions.

Digital transformation is becoming a necessity for all organizations all over the world. The importance of digital transformation is not only applicable to the private sector but also extends to the public sector. Kuwait boasts the Kuwait Direct Investment Promotion Authority (KDIPA), a pivotal entity entrusted with the mission of spearheading investment promotion across diverse sectors. More importantly, the focus has been recently on investing in digital transformation technologies where their statistics show that 33% of their investment are in emerging technologies. However, the success of KDIPA was not a mere chance or coincidence where it is really attributed to the transformative leadership that it has. It started to invest in projects that develop the talents and skills of Kuwaitis to create sustainable development and bring innovative technologies to the state of Kuwait. This chapter provides an overview of digital transformation and the role of KDIPA and its transformative leadership in attaining the strategic development goals for a new Kuwait Vision of 2035.

In particular, it is worth mentoring new and more efficient solutions that can meet the increasingly specific needs of each company, especially in food management. A business intelligence (BI) solution can help your food company better understand and manage business processes more effectively. Management information is essential for all levels of an organisation to make quick and correct decisions. However, what exactly is BI, and what can it mean for a food company?

The PRISMA stands for (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) and content analysis strategy used the SLR (systematic literature review) methodology to examine 151 papers published in peer-reviewed academic journals and industry reports between 2016 and 2023.

The findings show that artificial intelligence and digitalisation are linked to the UN 2030 Agenda. BI management ranks first (66%), followed by crop and land mapping systems (40%), agricultural machinery monitoring tools (39%) and decision support systems (31%). The road to digital transformation remains extended, with the main impediments being more compatibility between enterprise systems and a shortage of expertise.

The section relating to methodological perspective adopts the PRISMA methodology for systematic review. Interoperability is easily managed by assigning qualified teams to projects. The added value of a consulting firm with extensive project management experience in the food industry is closely related to the results achieved.

BI: What exactly is it, and why a data-driven culture is essential in the food and beverage industry?

Recognising the significance of international trade in economic growth, this research explores the drivers of exports in South Asian Association for Regional Cooperation countries from 2008 to 2021. The study employs the export demand model and the augmented exports supply model and utilises pooled time-series data. This study questions whether export supply decisions are based on traditional trade model factors, emerging trading realities or macroeconomic variables. The model based on fixed effects evaluates the connection between exports and their possible drivers. Traditional export supply models suggest determinants like production capacity, variable cost and relative pricing influencing South Asian export supply performance substantially. Changes in trade, for example, have a substantial impact on export supply, demonstrating that the trade liberalisation procedure promotes growth in exports, compression in imports and technological advancement. The worsening state of the energy industry and growing levels of corruption have proved to be significant deterrents to export supply decisions. The results verify foreign direct investment's positive and medium influence on the expansion of exports. Other variables, however, such as GDP and its growth, Official Development Assistance (ODA), development expenditure, indirect taxation, labour supply and the exchange rate of currencies, have a positive impact on the flow of exports. Furthermore, the data corroborate the notion that increased savings have a significant beneficial influence on the flow of exports. The study proposes that concerned governments examine their export policies and adopt new policies adapted in accordance with changing circumstances with the goal of increasing and enhancing the performance of exports.