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.

The construction of practical education bases in the construction of medical colleges in vocational colleges is an important way to meet the teaching requirements of medical courses and reflect the comprehensive practical education ability of vocational colleges. For medical students in vocational colleges, the improvement of practical ability is also an important way to continuously enhance and improve their professional and technical abilities. This article analyzes the construction of relevant training bases in the field of medical imaging, and explores the scientific methods for teaching and constructing traditional Chinese medicine imaging professional bases in vocational colleges through four typical paths: basic construction of practice bases, effective management of practice bases, targeted practical abilities, and professional skill training for cultivating teacher teams.

Purpose: There have been many studies on corporate social responsibility. Still, research on the dual relationship showing the impact of management control on corporate social responsibility and business performance has not been exciting researchers. The article also identifies and measures the elements of management control that affect compliance with corporate social responsibility and business performance. At the same time, the paper also analyzes the influence of compliance with corporate social responsibility on business performance. From the research results, listed companies will see the importance of designing management control and complying with corporate social responsibility to maximize the business’s profits. Findings: The article demonstrates the practicality of institutional theory in the relationship between management control, corporate social responsibility, and business performance. Institutional theory influences the relationship between management control, CSR, and business performance by highlighting the role of external institutional pressures, legitimacy, and conformity to societal norms. Companies that strategically integrate institutional expectations into their management control systems can enhance their CSR efforts, improve their reputation, and contribute to better business performance. Methodology: We collect data on 195 manufacturing enterprises listed on the Vietnam stock market in 6 sectors. This study’s main data analysis method is the structural equation modeling method (SEM). The article used AMOS software to evaluate and measure the influence of each factor. Practical implications: The article has analyzed five aspects of management control to corporate social responsibility and business performance: Size of the Board of Directors (BOD), percentage of independent members in the BOD, and concurrence. CEO and Chairman of the Board of Directors, state ownership ratio and foreign shareholder ownership rate. The results show that a company with a CEO who is not the Chairman of the BOD will have a higher level of CSR compliance than a company with a CEO who is also the Chairman of the BOD. The larger the Board size, the higher the level of CSR, but This has not been verified for the company’s business performance. The higher the foreign ownership ratio, the better the CSR compliance; however, this has the opposite direction for the state ownership rate. The higher the percentage of independent members on the Board of Directors, the lower the level of CSR compliance. In terms of impact on business performance in the enterprise: The higher the company’s compliance with corporate social responsibility, the better it’s business performance. A company with a CEO who holds the position of BOD will have lower business performance than companies with a CEO who does not hold the position of Chairman of the Board of Directors. Companies with a high percentage of state ownership will have lower business performance. The higher the percentage of independent members on the Board of Directors, the lower the business performance. Originality: This attests that the research paper I submitted is the result of my original and independent work. I have duly acknowledged all sources from which the ideas and quotations have been obtained. The project does not contain any plagiarism and has not been sent elsewhere for publication.

Technical Pedagogical Content Knowledge (TPACK) encompasses teachers’ understanding of the intricate interplay among technology, pedagogy, and subject matter expertise, serving as the essential knowledge base for integrating technology into subject-specific instruction. Over the decade, advancements in information technology have led to the consistent application of the TPACK framework within studies on instructional technology and technology-enhanced learning, significantly advancing the evolution of contemporary teacher education in technology integration. In this paper, we utilize the Teaching and Learning Knowledge of Subjects Based on Integrated Technology (TPACK) framework to administer a questionnaire survey to teacher trainees at Chinese colleges and universities. This survey aims to evaluate the current status of their integrated technology-based subject teaching and learning knowledge. Based on the research findings, we propose strategies aimed at enhancing the educational technology integration knowledge of students pursuing integrated technology courses in colleges and universities. Furthermore, we integrate the smart classroom setting to develop a comprehensive TPACK-integrated model teaching framework. Our final objective is to offer valuable references for the progress of modern teaching skills among education students in higher education institutions.

Competency-based education is one of the many important educational objectives in the cultivation of senior vocational talents. In the past education model, the importance of achievement is greater than ability. Teachers rely on the scores of test papers to classify students' grades. Competency-based education has changed this situation very well, paying special attention to students' ability training. This paper mainly studies how to better promote the reform and innovation of English teaching in higher vocational colleges and strengthen students' learning ability and vocational skills while ensuring students' ability development.