This paper provides new evidence on human resources management within the public sector. We explore the impact and mechanisms of the education and skills of tax inspectors on tax uncertainty using data from A-share-listed companies from 2009 to 2016. Our findings show that tax uncertainty is negatively correlated with the increase in human capital in the tax inspection bureau. That is, tax inspectors with higher levels of education and those who are certified tax agents help reduce tax uncertainty. Further analysis demonstrates that the impact of tax inspectors on tax uncertainty is most pronounced within large-scale and long-established firms.

As China’s urbanization process accelerates, it has become common for rural men to go out to work and women to stay at home. The implementation of China’s rural revitalization strategy is in dire need of a large amount of high-quality human capital, and education and training are an important way to improve human capital and empower left-behind women. Starting from the background of China’s rural revitalization, this study focuses on the education and training of rural left-behind women, a topic that has received less attention. Through in-depth interviews and participatory observation, we analyzed the factors affecting rural left-behind women’s participation in education and training, as well as the problems that exist in China’s rural education and training process, and proposed strategies to solve them. The study found that education level, traditional attitudes, economic income, knowledge of education and training, and mental health are important factors affecting the participation of left-behind women in education and training in rural China. At the same time, there are some problems in the process of education and training, such as a single main body of supply and training methods, a lack of teachers, and a lack of management, etc., which affect the development of education and training, and thus also the promotion of rural revitalization.

In the new century, the traditional model of enterprise human resource management is facing the challenge of the times, improving the human resource management of enterprises, and must innovate the concept of enterprise human resource management. After the 1950s, some economists established the theory of human capital, not only can more effectively explain the problems of modern social economic growth, but also on the enterprise's human resources management contribution to a positive impact. This paper introduces the concept of human capital and human capital investment into enterprise human resource management, which opens up a new perspective for enterprise human resource management. In this paper, we will first define the characteristics of human capital and the main body of human capital investment, and then analyze the meaning of various human resource management behaviors from the perspective of capital investment, estimate their benefits, costs and risks, and finally use scientific means to establish investment decision model and risk control mechanism, to maximize the effectiveness of human resources, so that the management behavior of enterprise's human can bring more revenue for the enterprises, thereby enhancing the competitiveness of enterprises. At present, the scientific operation of human resources is the key to the healthy development of enterprises.

This paper discusses the use of workforce ecosystems to manage human intellectual capital. The need for work ecosystems has emerged in the digital age because of the rapid growth in the number of engaged partners and freelancers in the digitalization of enterprises. It is shown that this growth is directly related to the use of agile management systems in design and development: agile, DevOps, microservice architecture, turquoise practices, etc. The information systems needed to manage workforce ecosystems should have competency-based metrics to link business needs, recruitment and training, and finding new partners. At the same time, training should be prioritized over recruitment and the search for new partners in the context of staff shortages. When automating workforce ecosystems, a platform approach should be used to integrate both corporate HR, time and business process management systems, and similar systems from partners.

With the deep integration of artificial intelligence technology in education, the development of AI integration capabilities among pre-service teachers—as the core of future educational human resources—has become crucial for enhancing educational quality and driving digital transformation in education. Based on the AI-TPACK (Artificial Intelligence-Technological Pedagogical Content Knowledge) theoretical framework, this study employs questionnaire surveys and structural equation modeling to explore the structural characteristics, influencing factors, and formation mechanisms of AI-TPACK competencies among pre-service teachers in Chinese universities. Findings indicate that while pre-service teachers demonstrate moderately high overall AI-TPACK levels, their technical knowledge (AI-TK) and technological integration competencies (e.g., AI-TPK, AI-TCK) remain relatively weak. School technical support, technological attitudes, and technological competence significantly influence their AI-TPACK capabilities, with institutional level and teaching experience serving as important external moderating factors. Building on these findings, this paper proposes a systematic framework for developing pre-service teachers' AI integration capabilities from a human resource development perspective. This framework encompasses four dimensions: curriculum optimization, practice enhancement, resource support, and policy guidance. It aims to provide theoretical foundations and practical pathways for pre-service teacher training and teacher human resource development in higher education institutions.