Under the background of the continuous development of science and technology, the era of big data has come in an all-round way, and big data technology has also been widely used in the education industry. The course of financial management in applied colleges and universities is a highly applied course, which focuses on the substance of the course. Teachers need to create a good learning environment for students with the help of information technology, and constantly cultivate students' professional skills and professionalism. In order to improve the quality of financial management courses in colleges and universities, this paper mainly analyzes the management courses in application-oriented colleges and universities, expounds the factors affecting the practical teaching quality of management courses in colleges and universities, and analyzes the teaching methods of management courses in application-oriented colleges and universities. Finally, it is concluded that only when teachers constantly improve their teaching level, can students' learning level be improved by combining theory with practice.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.

Experimental teaching is an efficient way of education, through practical operation and experimental activities to help students deeply understand theoretical knowledge, cultivate practical ability and solve practical problems. As an important engineering practice course, "Electrical and Electronic practice" has a special status and function in application-oriented undergraduate colleges. In the face of the rapid development of science and technology, the way of education must be innovated constantly. In this paper, a combination of Online and offline teaching reform is carried out for the Course "Electrical and Electronic Practice" offered by application-oriented undergraduate colleges. SPOC (Small Private Online Course) is established on the basis of MOOC, which combines online and offline teaching to promote the all-round development of students. It cultivates their practical ability and competitiveness, and lays a solid foundation for their future career and academic path.

The present research focuses on researching the impact of the diverse communication media that facilitate or develop Student Motivation and Engagement in the educational systems of the states in the Gulf, especially Oman. The main goal of this work is to determine which type of method is most effective in encouraging students in view of cultural and technological factors present in the region. Comparisons using hypothesis testing and structural models which provided higher T value for Technology-Based Communication Methods (TBCM) and Human Face-to-Face Communication Methods (HFtFCM). Next, the research hypothesis H2 that TBCM has a direct positive relationship with SMaE was supported by the following regression coefficients: β = 0.177, t = 4.493; p = 0.000. On the other hand, there was no effect of HFtFCM on SMaE as indicated by a regression coefficient of 0.056 (p < 0.124) for this hypothesis and therefore, this hypothesis was rejected. The analysis using the mediator of Student Perception of Communication Effectiveness (SPoCE) only partly mediates TBCM and SMaE (β = 0.047, t = 3.737, p = 0.000). However, SPoCE was found not to moderate the relationship between HFtFCM and SMaE (β = −0.01, t = 1.125, p = 0.005). The present study underlines the efficiency of TBCM in the area of student engagement, while face-to-face conversation does not play significant part in this process. The obtain results conclude that, the traditional and technological evolution in the Gulf region supports the adoption of TBCM in educational systems. Such approaches support with the technological learning and likings of students, offering greater flexibility and engagement. Educational systems must highlight TBCM to better meet the growing needs of their student, while identifying that face-to-face remains important, though secondary, in energetic motivation.

Currently, the rapid development of information technology has brought lots of opportunities for improving the efficiency of national governance activities and the implementation of justice in the world. The Fourth Industrial Revolution and the continuous development of digital technology have been profoundly changing the operation of the courts and providing opportunities for nations to transform from the traditional court model to the electronic court one. Building an e-court has become a global trend in order to respond to the COVID-19 pandemic and overcome court delays in resolving disputes. In that context, Vietnam has also advocated promoting the application of information technology, making the most of opportunities that are brought by the technological revolution so as to build e-courts, one of the important tasks of the Judicial Reform Strategy. From 2019 up to now, Vietnam has made efforts to strengthen judicial reform and build e-courts, however, the results are still quite modest. By qualitative research method, this article examines the achievements Vietnam has achieved as well as the limitations when the court system transforms to the e-court model, thereby making some recommendations to successfully build an e-court in Vietnam in order to meet the requirements of judicial reform.