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.

The spread of the coronavirus disease in 2019 (COVID-19) in Thailand has led to a lack of liquidity and income for entrepreneurs, increasing the variety of distribution channels compared to store sales. This will be a solution for businesses struggling and creating value to raise the income levels of community enterprises in Thailand. This was an integrated and participatory action research using qualitative techniques through observation, interviews, recordings, analysis, and interpretation of the operational characteristics of community enterprises from field visits for consultation. This study aimed to examine the problems and obstacles of online selling by community enterprise entrepreneurs and to find guidelines for advising lead entrepreneurs in the Digital Market. These 25 community enterprise entrepreneurs produced community herbal products in Thailand. The research findings were analyzed using grounded theory according to the research objectives. From the research results, it is possible to summarize the problems and obstacles faced by entrepreneurs in selling products online among community enterprise entrepreneurs owing to the lack of knowledgeable administrators and the decline in demand for products affected by the COVID-19 pandemic. Furthermore, barriers to laws, regulations requirements related to cannabis products included legal controls only for cultivation and the production process until the product was sold, and production capacity could not be produced to meet the demand when there was a large volume of orders. Solutions were as follows: increasing skills and knowledge for entrepreneurs, especially in the potential; finding a way to pass on the business to the new generation to continue the business; using strategies to create cooperation with other enterprise networks and government agencies; creating online selling channels through various platforms; increasing funding to develop production processes; and using technology to create competitive advantages and marketing planning and delivery to make online sales an essential channel.

The "chain length system" is a breakthrough attempt made to adapt to the needs of industrial management under the new development pattern of dual circulation and its industrial policy form. The cultivation of cross-border e-commerce talents in vocational colleges has received much attention. Currently, there are still many problems in the construction and teaching mode of cross-border e-commerce courses in vocational colleges, which are highlighted as the disconnection between course offerings and industry needs, low practical value of course content, low professional literacy of graduates, and inability of graduates to handle practical work. Therefore, it is crucial to construct and innovate a golden course for the development of cross-border e-commerce careers in the new era, focus on strengthening and supplementing the cross-border e-commerce talent chain, and open up the "last mile" of the cross-border e-commerce talent chain, so as to  improve the specifications and quality of talent cultivation. Starting from the pain points and difficulties of industry enterprise demand, curriculum teaching patterns, characteristics, and main contradictions as breakthrough points, we will carry out the construction of golden courses, using "task driven", "module teaching", "project teaching", "project incubation", "achievement recognition", and "point exchange" throughout the entire teaching process, in order to enhance the core competitiveness of cross-border e-commerce talents and serve the chain leader system in the Guangdong Hong Kong Macao Greater Bay Area.

This paper explores the influence of the concept of "moral education" on physical education, and focuses on the application of Teaching Personal and Social Responsibility (TPSR) responsibility teaching model in physical education. Physical education teaching is not only the teaching of skills, but also the indoctrination of values. Through the thought of "cultivating people by virtue", we can make physical education based on moral education and return to the essence of education. The TPSR model makes this idea concrete, emphasizes the personal process and social responsibility, and includes the cultivation of students' sense of responsibility, team spirit and self-management ability in physical education teaching. Through theoretical discussion and empirical analysis, this study revealed the practical application and effect of TPSR model in physical education teaching, proved the importance of this teaching model, and put forward the construction idea of TPSR physical education teaching model. Future research can expand more application scenarios of the TPSR model to achieve better quality and more comprehensive physical education.

The endogenous, human, and social factors influencing the economic development of the municipalities of San Juan Cotzocón and San Pedro y San Pablo Ayutla in the Istmo de Tehuantepec region of the state of Oaxaca are analyzed. The hypothesis posits that the dimensions of endogenous development, social capital, and human capital directly impact the economic development of the respective municipalities. The study involved administering 262 questionnaires to the residents of these municipalities during the month of May 2023. The collected data were examined using exploratory factor analysis to determine the underlying structure and structural equation modeling to estimate the effects and relationships between variables. Results indicate that endogenous development, social capital, and human capital are factors in the economic development of the studied communities, with endogenous development being the most influential factor due to its statistical significance. Notably, the existence of tourist and cultural attractions in the municipalities emerges as a catalyst for local economic development in response to the establishment and operation of the Isthmus of Tehuantepec Interoceanic Corridor.

This study aims to compare investment in human capital, equality of gender education in Kuwait before and after adopting SDG 4 and SDG 5 in 2015. It also aims to assess the effect of women’s empowerment on economic growth. To achieve this objective, published data on the State of Kuwait were collected from the World Bank DataBank between 1992 and 2022 and from the Central Bank of Kuwait. The study employed autoregressive distributed lag (ARDL) to determine the impact of women’s empowerment on economic development. The analysis results revealed that the State of Kuwait provided high-quality education for both genders. The results also showed that women are more educated than men. However, this was not reflected in the role of women in the country’s politics, as their participation in parliament and government is still limited. Similarly, women’s participation in business and economic activities is still limited. Finally, the results of the ARDL test showed that women’s education and their political, business, and economic empowerment affect economic development in the short and long run.