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.

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.

Primary reason for interpretation the paper was the creation of a starting position for setting up e-learning in the structures of the executive forces of the Slovak Republic, which absent in the current dynamic environment. Problems with education arose mainly in connection with the global problem of Europe, such as the influence of illegal migrants, and it was necessary to retrain a large number of police officers in a short time. We reflect on the combined model of LMS Moodle and proctored training through MS TEAMS and their active use in practice. We focused on the efficiency in the number of participants in individual trainings and costs per participant according to the field of training. We compared the processed data with the costs of the pilot introduction of analytical organizational unit providing e-learning and interpreted the positive results in the application of e-learning compared to conventional (face-to-face) educational activities. As a basic (reference) comparative indicator, the costs of educational activities of selected organizational unit of state institution represented by own educational organizations and the number of trained employees for the periods in question were chosen. To measure effectiveness, we set financial—cost KPIs. Our findings clearly demonstrated that it is possible to significantly optimize costs when changing the current form of ICT education to e-learning. The implementation of another educational activities form of education, e-learning, within public institutions, according to the results of the analysis, can simplify and at the same time make education processes more efficient in the context of individual subjects of the Ministry of the Interior of the Slovak Republic.

This study’s primary objective is to determine the financial repercussions, including expenses, profits, and losses, that certain stakeholders in the Tuong-mango value chain face at various distribution stages. This was achieved through the utilisation of stakeholders cost-benefit value chain analysis. These individuals collectively contributed 849 sample observations to the dataset including 732 farmers, 10 cooperative, 32 collectors, 25 wholesalers, 30 retailers, 12 exporters and processors, and 08 grocery stores/fruit. The robust financial performance of the Tuong-mango value chain is attributable to its integrated economic efficiency, as evidenced by its over USD 1 billion in revenue and USD 98.2 million in net income. The marketing channels, specifically channels 1, 2, and 3, generate a total of USD 906.1 million in revenue, yielding a net profit of USD 81.9 million. The combined sales from domestic marketing channels 4 and 5 total USD 160 million, yielding a net profit of USD 16.2 million. The findings indicate that due to their limited scope and suboptimal grade 1, farmers are the most vulnerable link in the supply chain. This study proposes three strategies for augmenting quality, fostering technological advancement, and facilitating the spread of benefits. This study’s findings contribute to the existing literature on value chain analysis as it pertains to various tropical fruits and vegetables. The study provides empirical evidence supporting the utility of the value chain method in policy formulation.

This study compares Human Resource Development (HRD) in Vietnam and Malaysia, looking at their methods, problems, and institutional frameworks in the context of ASEAN economic integration and Industry 4.0. Based on Cho and McLean’s (2004) integrated HRD model, this paper looks at recent research (from 2018 to 2023) to look at important topics such globalization, demographic changes, vocational training alignment, and technology disruption. Vietnam has a vast workforce, but it still has problems with low productivity, skill mismatches, and not being ready for the global market. On the other hand, Malaysia’s institutional HRD structures are making more progress, even though its workforce is getting older and not everyone is adapting to digital transformation at the same rate. The study shows that we need HRD policies that are tailored to each industry, training that is delivered in a decentralized way, and stronger relationships between the public and commercial sectors. It also stresses how important it is for national HRD policies to include global competences and initiatives that help everyone learn new skills. The study adds a unique framework for comparing HRD and gives policymakers, educators, and practitioners useful information, even though it is constrained by its use of secondary data. Future study should use mixed-methods to confirm results and look into interventions that work in specific situations. The study shows that Vietnam and Malaysia need personalized, inclusive, and forward thinking HRD systems to produce strong and competitive workforces in the post-pandemic, digital driven global economy.