In the cultivation of talents in universities, in order to ensure the efficiency and scientificity of talent cultivation, the construction of an accounting professional teaching quality monitoring system based on "closed-loop control" is an effective path for universities to enhance their market core competitiveness and development power under the new curriculum reform. Under the new round of basic curriculum reform, the "Accounting Professional Teaching Quality Monitoring System Based on Closed Loop Control", as an integrated education system established from multiple dimensions, is of great significance for improving the quality and efficiency of current talent cultivation through rational application in university talent cultivation. In view of this, this article mainly systematically analyzes the significance of constructing a "Accounting Professional Teaching Quality Monitoring System" based on "closed-loop control", and conducts in-depth discussions on the current construction status and optimization path, in order to meet the national sustainable development demand for high-quality technical composite talents.

Given the issues of urban-rural educational inequality and difficulties for children from poor families to succeed, this study explores the impact mechanism of internet usage on rural educational investment in China within the context of the digital divide. Using data from the 2019 China Household Finance Survey (CHFS), this study analyzed the educational investment decisions of 2064 rural households. Results indicate that in the Eastern region, a high level of educational investment is primarily influenced by the per capita income of the family, with social capital and internet usage also playing supportive roles. In the Northeastern region, the key factor is the diversity of internet usage, specifically using both a smartphone and a computer. In the Central region, factors such as the diversity of internet usage, subjective risk attitudes, the appropriate age of the household head, and per capita income of the family contribute to higher levels of educational investment. In the Western region, the dominant factors are the diversity of internet usage, subjective usage and per capita income of the family. These factors enhance expected returns on the high level of educational investment and boost farmers’ confidence. High internet usage rates significantly promote diverse and stable educational investment decisions, providing evidence for policymakers to bridge the urban-rural education gap.

This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

Open pitaya (Stenocereus thurberi) flowers were marked at 10, 20, 30 and 40 days after floration (DAF). When fruit were formed, they were collected from each of the dates with the objective of evaluating physical, physiological and quality changes before and after harvest. In fruits with different DAF, the analyses of fruit size (diameter and length), weight, density, firmness, color in pulp and peel (L*, a* and b*), respiration rate (CO₂) and ethylene production were carried out. In the case of ripe and overripe fruit, in addition to the variables mentioned above, pH, percentage of total soluble solids TSS and total acidity (% citric acid equivalents) were evaluated. Fruit with 40 DAF were stored for up to 14 days at 25 ℃ and 80% RH to evaluate daily changes in respiration rate and ethylene production. It was found that during development the fruit tended to grow more in length than in diameter. In color, the best indicators of changes during fruit development were the parameters L* and b* for peel and for flesh L* and a*. For firmness in pitaya fruits, no significant differences were found with the methodology used. Changes in ethylene production and respiration rate during storage and development showed the usual behavior of climacteric fruits. Pitaya fruits with 40 FDD presented quality characteristics similar to those accepted by the consumer for this type of fruit. It is concluded that it is possible to evaluate the different stages of development in DDF of pitaya fruit based on the changes of the color space variables L*, a* and b*, in addition to the fact that the fruit follows the classical climacteric behavior.