Modern education attaches great importance to the innovation of teaching concepts, and teachers should be guided by it to provide students with high-quality educational resources and learning environment. Teachers should conduct in-depth research on auditing course materials, set certain training goals for students, and optimize their teaching ideas to conduct diversified evaluations of students. Teachers should create an environment for students to learn auditing and choose corresponding teaching methods based on their learning situation. Teachers should also guide students to master the courses and basic theories of auditing, so that they have certain operational skills and can apply relevant theories to analyze and develop problems encountered in the management profession.

As the involvement of Chinese enterprises in cross-border mergers and acquisitions (M&A) increases, on the one hand, it can drive enterprises to integrate with the international community and accelerate their transformation and upgrading, continuously enhancing their international competitiveness; on the other hand, it will also cause enterprises to experience more setbacks and challenges, especially the “weak acquisition of the strong” reverse cross-border acquisitions, which makes enterprises face a higher risk of failure. Reasonable control rights allocation can fully utilize the competitive advantages of enterprises, achieve synergistic cooperation among shareholders, board of directors, and management, promote the realization of enterprises’ cross-border acquisition goals, and thus enhance the value creation of acquisitions. There is a positive correlation between internal legitimacy and acquisition performance; the relevant assumptions about the distribution of shareholder control rights are invalid; the control rights at the board of directors level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the board of directors level and acquisition performance, but the moderating effect of the acquisition mode is not significant; the control rights at the management level are negatively correlated with internal legitimacy and acquisition performance, and internal legitimacy has a mediating effect between the control rights at the management level and acquisition performance, and the acquisition mode negatively moderates the relationship between the control rights at the management level and internal legitimacy. This study takes the post-acquisition control rights allocation as the entry point, and examines the cross-border acquisition activities of Chinese enterprises from the perspective of stakeholders. The research results not only can enrich existing acquisition theory, but also can provide theoretical guidance for Chinese enterprise managers on allocation of control of target enterprises, and provide a theoretical basis for the state to formulate and optimize the system and policies of enterprises’ cross-border acquisitions.

With the increasing demand for sustainable energy, advanced characterization methods are becoming more and more important in the field of energy materials research. With the help of X-ray imaging technology, we can obtain the morphology, structure and stress change information of energy materials in real time from two-dimensional and three-dimensional perspectives. In addition, with the help of high penetration X-ray and high brightness synchrotron radiation source, in-situ experiments are designed to obtain the qualitative and quantitative change information of samples during the charge and discharge process. In this paper, X-ray imaging technology based on synchrotron and its related applications are reviewed. The applications of several main X-ray imaging technologies in the field of energy materials, including X-ray projection imaging, transmission X-ray microscopy, scanning transmission X-ray microscopy, X-ray fluorescence microscopy and coherent diffraction imaging, are discussed. The application prospects and development directions of X-ray imaging in the future are prospected.

With the rapid development of the times, modern educational technology and traditional teaching mode have produced a more effective online + offline hybrid teaching mode in teachers' exploration and innovation. Through this hybrid mode of college English teaching, to a large extent, it can expand the actual classroom, and also enable students to fully carry out English learning outside the classroom, which has a very significant positive effect on college Students' English learning and the construction of college classroom.

This study examines the adoption and usability of lifestyle (LS) apps, considering demographic factors like age and education that influence adoption decisions. The study employed a mixed-methods design, combining an experiment (spanning 14 weeks of app use) with semi-structured interviews and periodic measurements. The researchers employed the Mobile Application Usability Questionnaire (MAUQ) to identify pivotal aspects of standalone app usability, interface satisfaction, and usefulness at various stages of use, with a particular emphasis on the experiences of Hungarian students (n = 36). The results demonstrate that health-related factors have a significant impact on students’ behavior and evaluation of lifestyle apps over the 14-week period. Overall, the analyzed LS apps demonstrated positive outcomes in terms of supporting subject health and significantly improving the perceived health state. The findings highlight both practical and theoretical contributions to the field of mobile health applications, suggesting avenues for further research to either confirm or challenge existing theories.

In the process of China's industrial modernization development, intelligent manufacturing is one of the very important links, in the promotion of social development and economic development plays an important significance, therefore, it is necessary to maximize the level of intelligent manufacturing. As an important technical means in intelligent manufacturing, mechatronics technology has very great application advantages, which can not only promote the production efficiency and product quality, but also effectively reduce the cost of expenditure. This paper will study the application of mechatronics technology in intelligent manufacturing.