This research investigates how accountants in Thailand are adapting to changes driven by advances in digital technology, environmental issues, and professional accounting organizations. The study identifies key factors influencing these shifts and assesses their impact on the accounting field. A survey of accountants from large manufacturing firms in Thailand was conducted, examining internal, external, and personal factors affecting their roles and responsibilities. The study uses Structural Equation Modeling (SEM) to analyze data from 174 respondents, identifying leadership and digital technology readiness as internal factors; sustainability force, professional entity, and digital technology force as external factors; and competency skills and attitude as personal factors. The fit indices collectively suggest that the model has a good fit to the data, demonstrated by Comparative Fit Index (CFI) value (0.91), Tucker-Lewis Index (TLI) (0.891), Root Mean Squared Error of Approximation (RMSEA) (0.067), and chi-square/degree of freedom model (1.776). The combination of the indices supports the conclusion that the model is robust and well-aligned with the observed data, and importantly capturing the relationships between the constructs under the study. Results reveal a significant transformation in the professional identity of Thai accountants, primarily driven by their positive attitude towards changes. Notably, professional accounting bodies and educational institutions appear to hinder this evolution. The findings emphasize the need for professional organizations to realign their strategies to better support the evolving roles of accountants.

This article examines the legal challenges associated with the utilization of marine genetic resources (MGR) at both the national level and beyond national jurisdiction (BBNJ). The legal challenges addressed are as follows: 1) MGR are located across various jurisdictions, encompassing both national and international domains. The analysis starts with an overview of the international regulations that govern the utilization of genetic resources (GR) and their influence on national legislation. It emphasizes the principle of state sovereignty over natural resources while defining MGR and determining ownership; 2) It further highlights the intersection of national and international laws, particularly in transboundary contexts and within Indigenous and Afro-descendant peoples (IADP) territories, analyzing how these regulations are interpreted and applied in such scenarios; 3) The legal challenges related to the use of MGR in international waters are examined. Special emphasis is placed on the recent United Nations (UN) Agreement concerning this issue. This includes an analysis of its impact and specific provisions related to the utilization of MGR, such as the quantity to be collected, the methodology employed, collection sites, among others. The article concludes by asserting that the equitable distribution of benefits from the use of GR should begin at the earliest stages of access to these resources, including project planning and sample collection, rather than being delayed until the patenting and commercialization phases. Early benefit-sharing is essential for promoting fairness and equity in the use of MGR.

This study adopts a discursive and analytical perspective to explore how technological advances are reconfiguring the dynamics of the global labour market, with special attention to the phenomenon of microwork. Microwork, characterised by short, fragmented tasks carried out through digital platforms and geographically distributed, has seen exponential growth, particularly in nations with lower economic development. This type of work shows a growing distinction between tasks of a complex and creative nature and those of a repetitive and monotonous nature that do not require advanced skills to perform. This differentiation can intensify wage disparities between developed and developing countries, as well as contribute to the precariousness of work in activities considered less complex and valued. The article highlights the emergence of unstable and poorly paid jobs that do not require specific qualifications and discusses their impact on social security systems in countries where labour regulations are insufficient. Using a theoretical-methodological approach, the research examines the role of artificial intelligence in the rise of micro-labour and its socio-economic implications. It concludes that despite the flexibility and short-term earning opportunities offered by microwork, it poses considerable challenges in terms of income security, workers’ rights, and social protection, emphasising the need for regulatory measures to mitigate its adverse effects on vulnerable communities.

A state of emergency allows authorities to exercise special powers, including the temporary suspension of regular legal provisions and human rights standards. This scenario engenders a conflict between extraordinary powers and the foundational principles of the rule of law. This paper investigates one of the most contentious legal dilemmas concerning emergency powers: whether these powers must be exercised within the bounds of legal constraints. This paper also explores whether ordinary principles of legality apply in situations involving emergency powers. This study aims to examine how this tension is approached from different perspectives. It focuses on discussing the challenges for the rule of law in the state of emergency. It also studies Vietnam’s approach to addressing these challenges during the COVID-19 pandemic.

The objective of this article is to present the analysis we conducted regarding interdisciplinarity in the training of legal professionals in the Law program at UNAD, focusing on emerging anthropocentric and biocentric perspectives that offer a different view in the training process from territorial and environmental approaches. The program, which has been in existence for three years and being the first virtual modality program authorized in Colombia, is a pioneer in its field. In consequence, we ask ourselves: What are the relevant aspects in the training of legal professionals in the face of the environmental challenges of the 21st century? For this purpose, we used a qualitative methodology with semi-structured interviews, surveys and literature review, highlighting the holistic and hermeneutic methods. We found five key aspects: a) interdisciplinary perspective in legal training; b) development of skills and competencies; c) paradigmatic changes from anthropocentrism to biocentrism from a pedagogical perspective in law; d) training of legal professionals with an environmental humanistic sense; and e) the territorial and environmental approach of the UNAD Law program. Furthermore, in the discussion, we analyzed the aspects identified above, based on complex thinking, professional skills and competences, environmental humanism and ethics in the exercise of the legal profession from a formative approach. We conclude by highlighting the importance of interdisciplinarity, critical thinking and the territorial approach as positive aspects with an opportunity for strengthening, particularly related with emerging paradigms and environmental humanism in law.

This article focuses on analyzing the achievements, challenges, and lessons learned in the process of building the Socialist Rule of Law in Vietnam after nearly 40 years of renovation, with the goal of proposing the direction of building and perfecting the Socialist Rule of Law in the new period, and ensuring its conformity with Vietnamese realities and international integration. The article draws on data from documents of the Communist Party of Vietnam, the 2013 Constitution, relevant laws and resolutions, along with data from reports on administrative reform and the promulgation of legal documents. The research methods used include document analysis, comparison, and synthesis in order to assess the reality and propose solutions to the problems identified. Alongside the achievements gained, building a Socialist Rule of Law State in Vietnam still faces many challenges. This article identifies the main orientations for constructing a Socialist Rule of Law State in Vietnam in the coming period.