In the context of big data, the teaching of financial accounting for vocational undergraduate students needs to be continuously optimized and innovated. This article provides a brief analysis of the current situation of financial accounting teaching for vocational undergraduate students. It also analyzes the phenomena of outdated teaching concepts, outdated teaching content, and unreasonable teaching objectives in the current teaching of financial accounting for vocational undergraduate students. It proposes the idea of innovating teaching concepts in current teaching work, clarifying teaching objectives, integrating flipped classroom reform teaching mode, and introducing project-based teaching method to improve teaching efficiency, so as to achieve more efficient teaching guidance for students.

In the recent years, with global warming and the change in climatic characteristics, buildings and interior arrangements in dry and cold climates, that previously did not have cooling problems, now require built and pre-planned cooling systems as well as heating. On the other hand, the enormous increase in energy consumption and the rapid depletion of energy resources causes concern and anxiety for future generations. In this regard, utilizing natural resources and incorporating sustainable solutions into building design are critical. Vernacular technical systems and design ideas can still be accepted and applied to create sustainable solutions. In this context, design strategies for energy efficiency and provision of physical and spatial comforts could be considered based on traditional architecture. In this study, sustainable building design solutions that have been used in Iran’s vernacular houses, which has four distinct climate zones, aimed to create a paradigm for the general modern passive house designs in the global context. Traditional Iranian residential architecture incorporates architectural features for physical, spatial, and climatic needs, as well as aesthetic comfort for the user. In this manner, user needs and interior space organization in vernacular residential architecture can be considered as a sustainable housing model that meets today’s technology requirements in passive house design.

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.

This study seeks to examine the factors affecting the intention of Indonesian MSMEs to adopt QRIS. It leverages variables from the Technology Acceptance Model (TAM), customizing the TAM framework to address the unique perceptions of risk and cost among MSMEs in Indonesia. Data were gathered from 212 MSME participants in Brebes Regency through convenience sampling, a non-probability sampling technique, using Google Forms for survey distribution. The findings indicate that perceived ease of use positively and significantly influences attitudes, which, in turn, positively and significantly impact the intention to continue using QRIS. However, perceived benefits, perceived risks, and perceived costs did not significantly affect the intention to continue use.

Ancestral knowledge is essential in the construction of learning to preserve the sense of relevance, transmit and share knowledge according to its cultural context, and maintain a harmonious relationship with nature and sustainability. The objective of this research is to study and analyze the management of ancestral knowledge in the production of the Raicilla to provide elements to rural communities, producers, and facilitators in decision-making to be able to innovate and be more productive, competitive, sustainable, and improve people’s quality of life. The methodological strategy was carried out through Bayesian networks and Fuzzy Logic. To this end, a model was developed to identify and quantify the critical factors that impact optimally managed technology to generate value that translates into innovation and competitive advantages. The evidence shows that the optimal and non-optimal management of knowledge, technology, and innovation management and its factors, through the causality of the variables, permits us to capture the interrelationship more adequately and manage them. The results show that the most relevant factors for adequate management of ancestral knowledge in the Raicilla sector are facilitators, denomination of origin, extraction and fermentation, and government. The proposed model will support these small producers and help them preserve their identity, culture, and customs, contributing greatly to environmental sustainability.

To evaluate the efficiency of decision-making units, researchers continually develop models simulating the production process of organizations. This study formulates a network model integrating undesirable outputs to measure the efficiency of Vietnam’s banking industry. Employing methodologies from the data envelopment analysis (DEA) approach, the efficiency scores for these banks are subsequently computed and comparatively analyzed. The empirical results indicate that the incorporation of undesirable output variables in the efficiency evaluation model leads to significantly lower efficiency scores compared to the conventional DEA model. In practical terms, the study unveils a deterioration in the efficiency of banking operations in Vietnam during the post-Covid era, primarily attributed to deficiencies in credit risk management. These findings contribute to heightening awareness among bank managers regarding the pivotal importance of credit management activities.