This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

In order to further alleviate the problems of large assessment deviations, low efficiency of trading organisation and difficulties in system optimisation in medium- and long-term market trading, the article proposes an optimisation model for continuous intra-month bidding trading in the electricity market that takes into account risk hedging. Firstly, the current situation of market players’ participation in medium and long-term trading is analysed; secondly, the impact of contract trading on reducing operational risks is analysed based on the application of hedging theory in the primary and secondary markets; finally, the continuous bidding trading mechanism is designed and its optimisation effect is verified. The proposed model helps to improve the efficiency of contract trading in the secondary market, maintain the stability of market players’ returns and accelerate the formation of a unified, open, competitive and well-governed electricity market system.

Under the background of engineering education certification, the traditional personnel training model can’t meet the requirements of high-quality personnel training under the new engineering background. Taking Surveying and mapping engineering major of Liaoning Institute of Science and Technology as an example, this paper explores the continuous improvement of the output-oriented talent training model through collaborative education of talents training objectives, curriculum system, practical teaching system, teacher team construction, enterprises and graduates. Over the years, the surveying and mapping engineering major of our school has achieved good results in personnel training. The major actively ADAPTS to the regional development of the local economy, closely connects with the needs of regional talents, and highlights its characteristics in serving the local economy.

Cucumber Variety ‘Drite L108’ (Cucumis sativus L. Cv. Derit L108) was selected as the test material. In the solar greenhouse, different days (1, 3, 5, 7, 9 d) of light (PAR < 200 µmol·m^-2·s^-1) and normal light conditions were designed with shading nets to observe the growth indexes of cucumber plants and the changes of antioxidant enzyme activities in leaves. The results showed that: (1) continuous low light increased the SPAD (relative chlorophyll) value of cucumber leaves and decreased the net photosynthetic rate. The longer the continuous low light days are, the smaller the net photosynthetic rate of cucumber leaves and the worse the photosynthetic recovery ability would be. (2) The plant height, stem diameter and leaf area per plant were lower than CK, and the above indexes could not return to the normal level after 9 days of normal light recovery; the yield and marketability of cucumber fruit decreased under continuous low illumination. (3) The activities of SOD (superoxide dismutase) and POD (peroxidase) in cucumber leaves increased, the activities of CAT (catalase) first increased and then decreased, and the content of MDA (malondialdehyde) continued to increase. The longer the days of continuous light keep, the more seriously the cucumber leaves were damaged by membrane lipid peroxidation. After continuous light for more than 7 days, the metabolic function of cucumber leaves was difficult to recover to the normal level.