As the technical support for economic activities and social development, standards play a great role in modern society. However, with the increasing digitization of various industries, the traditional form of standards can no longer meet the needs of the new era, and there is an urgent need to digitally transform standards using advanced technologies. The digital transformation of standards involves the standard itself and all stages of its life cycle, is a very complex systematic project, in the transformation process, technology plays a key role. Therefore, this paper summarizes the key technologies involved in the process of digital transformation of standards, sorted out and evaluated them according to different purposes for which they were used, while giving the digitalization of standards transformation technology development trends and planning as well as typical cases, hoping to provide a comprehensive and clear perspective for those engaged in the related work, as well as reference for the subsequent research and application of digital transformation of standards.

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.

As one of the key initiatives promoted by the Chinese government, precision poverty alleviation aims to lift information-blocked areas out of poverty and ensure their sustainable economic development. Yunnan Province, characterized by its combination of old, young, border, and poor areas, is the province with the most diverse types of poverty, the widest poverty coverage, and the deepest poverty levels in the country. Yunnan has carried out anti-poverty work in tandem with the national efforts for 42 years in a planned and organized manner, ultimately achieving the goal of zero absolute poverty. In this process, digital rural development has played a very important role. Based on the current experience of digital construction in developed regions, completing regional digitalization requires meeting the needs of information resources, information environment, and information supply and demand. Through keyword search, text analysis, and field visits, we summarized the factors considered by local governments in policy formulation. We also attempted to map out the path for rural governments to build digital villages. With the ultimate goal of bridging the urban-rural gap, the study of digital rural development in Yunnan will provide an effective case.

Digital labor, as a new theoretical form of "audience commodity theory" in the digital media era, represents a new form of production and labor. This paper explores the unique features of digital labor in labor form, labor products and labor time, and combining Marx's theory, it further reveals the alienation and exploitation of human social relations, emotional value and social class in the process of digital labor, and finally makes suggestions on the unequal relationship between platform and workers in the process of digital labor.

This study aimed to analyze government policies in education during the Covid-19 pandemic and how teachers exercised discretion in dealing with limitations in policy implementation. This research work used the desk review method to obtain data on government policies in the field of education during the Covid-19 pandemic. In addition, interviews were conducted to determine the discretion taken in implementing the learning-from-home policy. There were three learning models during the pandemic: face-to-face learning in turns (shifts), online learning, and home visits. Online learning policies did not work well at the pandemic’s beginning due to limited infrastructure and human resources. To overcome various limitations, the government provided internet quota assistance and curriculum adjustments and improved online learning infrastructure. The discretion taken by the teachers in implementing the learning-from-home policy was very dependent on the student’s condition and the availability of the internet network. The practical implication of this research is that street-level bureaucrats need to pay attention to discretionary standards when deciding to provide satisfaction to the people they serve.

The research aims to explore the degree of acceptance of digital work culture among the youth in the Emirati society within the study sample. Additionally, it aims to reveal the relationship between “gender” and “educational status” as sociodemographic factors among the youth in the study sample and their level of acceptance of digital work culture. Furthermore, the study aims to identify prospective trends in digital work culture among young individuals in Emirati society. Due to the nature of the descriptive research, it employed the “sample social survey” approach. The field study primarily utilized a quantitative tool for data collection, namely the “digital questionnaire.” This questionnaire was administered to a purposefully chosen random sample comprising young individuals actively seeking employment opportunities (unemployed individuals) or those new to the labor market. The participants fell within the age group of 15 to 35 years, totaling 184 individuals. Care was taken to ensure that this sample was representative of all youth categories in Emirati society, considering demographic factors such as gender, place of residence, and educational status. The research findings indicate that an overwhelming majority of young individuals in the study sample (97.8%) have no obstacles to accepting job opportunities that necessitate digital and technological skills. Moreover, the study uncovered a direct and statistically significant relation between “gender” and the “level of acceptance of digital work culture,” favoring females. This implies that females are more inclined to accept digital job opportunities compared to males. Additionally, the results highlighted a positive and statistically significant relation between both “educational status” and the “level of acceptance of digital work culture.” In other words, individuals with higher levels of education demonstrate a greater interest in digital job opportunities. Utilizing Step-wise Regression, the study also made predictions about the spread of “future digital work culture” in the United Arab Emirates based on the variable of “education.”