The concept of output-oriented education has been introduced for many years in our country and has been widely used in the process of personnel training in Chinese universities. This paper discusses how the concept of Outcome Based Education can be fully integrated into the process of developing talents in an interdisciplinary and collaborative manner in the context of new engineering. We have made useful explorations in various aspects from curriculum system integration, online teaching resources construction, studio-style course organization mode, rich teaching project library to school-enterprise cooperation project practice, etc., which have improved students' learning effect.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

Industrial heritage is a legacy from the past that we live with today and pass on to future generations. The economic value of this heritage can be defined as the amount of welfare that it generates for society, and this value should not be ignored. However, current research based on economic analysis has mostly focused on qualitative statements instead of quantitative assessment. This study proposes an innovative methodology combining qualitative (field research) and quantitative (willingness to pay and contingent valuation) methods to assess the economic value of industrial heritage. The industrial heritage of Tangshan, China, was chosen as a case study, and the research found that museums and cultural creative parks are effective ways to conserve industrial heritage. The entrance fee can be used to represent the economic value of the heritage site. There was a positive correlation between the influence of economic value and the entrance fees residents would prefer to pay. The results indicate the locals would prefer lower entrance fees for the transformed heritage museums (The average current cost: $2.23). Locals were most concerned about the entrance fees for the Kailuan Coal Mine and Qixin Cement Plant Museums, which have both been renewed as urban landmarks for city tourism. Renewal methods have been applied to six industrial heritage sites in Tangshan; these sites have their own conservation and renewal practices based on city-level development or industrial attributes. Thus, when residents recognize the economic value of a heritage site, they are willing to pay a higher entrance fee. This research demonstrates the economic value of industrial heritage using a mixed methods approach and provides a basis for assessing the value of cultural heritage for urban tourism analysis.

This study aimed to examine and assess the impact of the logistics industry’s environment, entry-level graduates’ characteristics and the logistics and supply chain management (LSCM) program design on the transformation of knowledge and skills at Sohar port in the Sultanate of Oman. The study employed a pragmatic research philosophy involving a structured questionnaire. The sample size included 49 mid-managers from the logistics industry who were working at Sohar Port. The study found that entry-level graduates’ characteristics and LSCM program design positively and significantly influenced the transformation of knowledge and skills. However, the organisational environment had a negative and insignificant impact on the transformation. This study revealed several dimensions that may require further research. It is pertinent to broaden the research scope to other towns, ports, and other countries in the Gulf Council Countries (GCC) to broaden the scope and generalisability of the results. According to the study findings, several recommendations are proposed for the logistics and supply chain sector in Oman to enhance the transformation of knowledge and skills by entry-level graduates, as well as for higher education institutions (HEIs). To meet the sector requirements, HEIs may improve the current university-industry collaborations by increasing the inputs of the industry in designing and developing the LSCM program. The organisational environment must reconsider the knowledge and skills transformation by entry-level graduates in their strategic plan of resources management, which must be emphasised by the remuneration system and career paths incentive. While other studies have explored knowledge and skill transformation in the context of employee training, this study aims to fill a specific research gap by focusing on the transformation of knowledge and skills by entry-level graduates, an area which has not been extensively studied before. Furthermore, this study is unique as it examines the impact of the industry’s environment, entry-level graduates’ characteristics and the LSCM program on the transformation of knowledge and skills within the unique context of Oman. This novel approach provides an opportunity to understand the specific challenges and opportunities faced by entry-level graduates in Oman and suggests strategies for addressing them.