Prefabricated decoration is an efficient construction mode in the current construction field, with the main purpose of quickly improving the efficiency and quality of decoration through the effective application of modular decoration technology. Therefore, there is a high demand for efficient prefabricated technical talents in various construction units or enterprises in the construction industry. How to cultivate efficient prefabricated technical talents is a problem that relevant professional teachers in universities must pay attention to at present. This paper mainly analyzes the research and practice of the training mode of prefabricated technical talents, summarizes the connotation of prefabricated building and the importance of prefabricated building talent training, analyzes the key points and requirements of prefabricated building teaching, summarizes the problems existing in the training process of prefabricated building talents and puts forward corresponding optimization countermeasures, so as to lay a solid foundation for the optimization of the training mode of prefabricated talents in the next stage and the promotion of talent training level.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

Due to the incapacity of families in Sub-Saharan African nations to satisfy basic necessities for home maintenance, this study is required to enable policy shifts in the area of consumption tax. The study looks at the impact of consumption taxes on the purchasing power of families in Sub-Saharan Africa, with an emphasis on Nigeria and Kenya. The datasets used for this inquiry range from 1994 to 2022. Among the factors are purchasing power parity (PPP), value added tax (VAT), and exchange rate. We obtained the statistics from the World Bank, the Central Banks of Nigeria and Kenya, the Federal Inland Revenue Service, and the Organization for Economic Co-operation and Development (OECD). The study used the autoregressive distributed lag (ARDL) model established by Pesaran et al. (2001). The findings reveal that the inclusion of VAT on the prices of products and services significantly harms households throughout Nigeria compared to those in Kenya. VAT has a significant negative impact on consumer purchasing power in Nigeria but has an immaterial negative impact on household spending capacity in Kenya. The influence of the currency rate is positive and beneficial in Nigeria, whereas it is negative but intangible in Kenya. Due to economic disparity, the report suggests policy reforms in favour of families. It is also suggested that the government develop additional work possibilities, diversify the economy, and give subsidies for basic housing necessities.

The combination of special education on civil law and legal education in ideological and political courses can further enrich the content of legal education, improve the rigor of legal education, and guide students to flexibly apply legal knowledge. This article mainly focuses on the importance of integrating civil code thematic education into the rule of law teaching of ideological and political courses, the effective path of integrating civil code thematic education into the rule of law teaching of ideological and political courses, and the precautions for integrating civil code thematic education into the rule of law teaching of ideological and political courses. It focuses on exploring new paths for the rule of law teaching of ideological and political courses in conjunction with civil code thematic education, and hopes to provide some reasonable suggestions, Highlighting the importance of legal education in ideological and political courses, we aim to attract and cultivate students through rich and colorful legal education in ideological and political courses.

Ideological and political education is not only a basic course to cultivate students’ moral quality, but also an important part of modern education outline. The current intelligent electronic technology course should strengthen the gradual integration of curriculum and ideological education. Under the background of the new era, the state pays more attention to education, aiming to integrate the concept of ideological and political education into the classroom to effectively improve the effectiveness of comprehensive education for students. The course of intelligent electronic technology should integrate ideological and political education resources and innovate educational means from teachers to classrooms. This paper analyzes the principle of Integrating ideological and political education into intelligent electronic technology curriculum, and hopes to put forward constructive suggestions on the research and innovation path.