Over time, the role of information and communication technologies (ICT) has become increasingly important in most areas of our lives, including education. So much so, that during the COVID-19 pandemic, the use of these tools has been essential to continue the teaching process. One of the great challenges facing teachers today is their need to adapt to this new educational scenario by acquiring the necessary digital skills. The aim of this study is to determine the level of competence of teaching in pre-university education key stages. To this end, a questionnaire was distributed among education centres and teachers in the Autonomous Community of Extremadura, obtaining 109 valid responses. The analysis methodology was the formation of clusters using the K-means model. The results confirmed that the teachers perceived a medium-high level of knowledge and use of ICT. Moreover, that this digital competence is conditioned by factors such as age, experience, gender, and level of education. In conclusion, public administrations are encouraged to facilitate teachers’ knowledge and application of ICT according to the profiles identified.

In the last decade, tourism activity associated with natural areas has stood out as a driver for economic development. Thus, it is a key factor for the economic and social sustainability of the community near a protected area. This paper analyses, considering the tourist exploitation and the public use of the National Park in the last decade, the perception about the sustainability of its geographical area closest. A questionnaire was used and sent to the authorities of the villages closest to each of the 15 National Parks. The structural equation model was used for the design and analysis of the model. The results confirmed significant relationships between the perception of economic development and quality of life, but not with social development. A positive relationship between quality of life and social development is also demonstrated. The three dimensions analysed, economic, social and quality of life, are influencing the perception of sustainability of the geographical area closest to the protected natural area. The legal limitations to the public use of these natural protected areas have been considered in the assessments made by the respondents. In conclusion, National Park managers, local entrepreneurs and institutional authorities (local, regional and national) are encouraged to better coordinate the resources of the protected natural area. The dynamization of tourist activities should be encouraged while respecting the biological value of the park, as has been done so far.

This study looks at how profession thinks artificial intelligence (AI) has changed auditing activities in the Jordan Free and Development Zones Group. It focuses on how AI has improved auditing processes, communication with clients, and task management. A total of 336 auditors participated in a structured survey addressing topics such as enhancing audit efficiency, leveraging AI for client interactions, training programs, and ensuring data security. Data was analyzed with Smart PLS 4, revealing that AI significantly boosts audit efficiency, accuracy, and client communication quality. The findings show that integrating AI into audits enhances work quality and streamlines governance practices. However, challenges persist, including inadequate technological infrastructure, data privacy concerns, and ethical compliance. Auditor training is a key factor in maximizing AI’s benefits and improving governance and audit efficiency. This study uniquely contributes to the literature by highlighting AI’s role in transforming audit quality and governance within a specific context—Jordan’s Free and Development Zones Group. It underscores tailored strategies for the adoption of AI, distinguishing it from broader studies. Recommendations include strengthening regulatory frameworks, investing in secure AI systems, and offering comprehensive training to ensure ethical, efficient audits. These findings provide practical implications for audit firms and policymakers. Future studies could examine the long-term effects of AI on audit results and compare its application across various industries.

Feed-in tariff policies have been the most common and effective tool contributing towards the important growth in photovoltaic solar energy in Europe. The purpose of this study is to analyze their influence on the economic profitability of photovoltaic companies operating in the most characteristic regions, Germany, Italy, France and Spain in the period 2008–2012. Variables characterizing these companies are also included. Regarding the method, a static linear panel data model is used. The results show how feed-in tariffs (FITs henceforth) have in fact had a significant positive influence on the economic profitability of these companies. In addition, the findings suggest that the expansion of these companies in terms of assets implies increased competition in the sector, positively influencing their profitability given the economies of scale generated. Moreover, contrary to expectations, photovoltaic companies with the highest leverage ratios are those with the largest return on investment in the analyzed period, what could be a consequence of their higher possibilities of investing the obtained external funds on PV technology.

In recent years, nature tourism has increased its prominence in the tourism market due to sociocultural change and greater concern for the environment in our society. In this sense, Spanish national parks have become important tourist destinations, increasing the number of visitors significantly in the last decade, exceeding 14.81 million in 2019. In addition to their incalculable ecological value, these protected natural spaces are a key factor in achieving the socioeconomic development of their rural area of influence. The main objective of the study is to contrast the development experienced by tourist businesses in the areas of socioeconomic influence of the Spanish national parks. This has been done from a multidimensional perspective: infrastructures, socioeconomic development, and the perception of the residents belonging to the area of influence of the parks. The indicators associated with each dimension have been compiled and a logit model was used to contrast the relationships between the different variables. The results confirmed that perceived economic development and infrastructure have a significant impact on tourism businesses. In conclusion, local socioeconomic development requires greater effective public–private partnerships to achieve business prosperity and a better quality of life as factors for the sustainability of nature tourism in national parks.