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.
The debate on relocating Indonesia's national capital from Jakarta stems from critical issues such as overpopulation, social inequality, environmental degradation, and natural disaster risks. These challenges highlight the need to reassess Jakarta's viability as the nation's administrative center. This study evaluates Indonesia's readiness to address the complexities of relocation by analyzing Jakarta's socio-economic, political, cultural, and geographical conditions. Using a systematic literature review (SLR) with a qualitative approach, the research explores key questions: Do Jakarta's conditions necessitate relocation? What challenges might arise from the move? How prepared is Indonesia to tackle these challenges? The SLR process includes defining questions, sourcing literature from reputable databases, applying inclusion/exclusion criteria, and synthesizing data for analysis. Findings reveal Jakarta's multifaceted challenges, including social disparities, environmental degradation, disaster risks, and governance issues, which emphasize the urgency of considering relocation. However, the study also identifies significant hurdles, such as high costs, logistical complexities, potential social conflicts, and environmental risks at the new capital site. Relocating the capital is a strategic and complex undertaking that requires meticulous planning. Indonesia must weigh Jakarta's current issues, address potential relocation challenges, and ensure readiness for risk mitigation and sustainable development. Comprehensive and thoughtful planning is essential to achieve a successful and balanced transition.
This article explores the possibilities of developing Oman’s tourism sector under China’s Belt and Road Initiative (BRI). Tourism is a cornerstone of Oman’s economy, with the government prioritizing substantial efforts toward its development to foster economic diversification. This paper examines the broader efforts of Oman to strengthen its relations with China, which will indirectly benefit the tourism industry. This article presents a comprehensive analysis of the historical exchanges and future cooperation between China and Oman under BRI, specifically focusing on developing infrastructure and technology in Oman to support the tourism sector. It has been argued that BRI has the potential to significantly contribute to the growth and development of Oman’s tourism sector through increased investment and cooperation with Chinese counterparts.
The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.
This study employed the theory of planned behavior to examine how green urban spaces influence walking behaviors, with a focus on Chongqing’s Jiefangbei Pedestrian Street. Using structural equation modelling to analyse survey data from 401 respondents, this study assessed the relationships between attitudes, subjective norms, perceived behavioral control, walking intentions, and actions. The results revealed that attitudes toward walking (β = 0.335, p < 0.001) and subjective norms (β = 0.221, p < 0.001) significantly predict walking intentions, which strongly determine actual walking behavior (β = 0.379, p < 0.001). Moreover, perceived behavioral control exerts a direct significant impact on walking actions (β = 0.332, p < 0.001), illustrating that both environmental and social factors are crucial in promoting pedestrian activity. These findings suggest that enhancing the appeal and accessibility of urban green spaces can significantly encourage walking, providing valuable insights for urban planning and public health policy. This study can guide city planners and health professionals in creating more walkable and health-conducive urban environments.
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