This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.

Artificial intelligence has transformed teachers’ teaching models. This article explores the application of artificial intelligence in basic education in Macao middle schools. This study adopts case analysis in qualitative research, using a total of eight cases from the innovative technology education platform of the Macau education and Youth Development Bureau. These data illustrate how Macao’s artificial intelligence technology promotes teaching innovation in basic education. These eight cases are closely related to the application of artificial intelligence in basic education in Macao. The survey results show that Macao’s education policy has a positive effect on teaching innovation in artificial intelligence education. In teaching practice, the school also cooperates with the government’s policy. The application of AI technology in teaching, students’ learning styles, changes in teachers’ roles, and new needs for teacher training are all influential.

The economic viability of a photovoltaic (PV) installation depends on regulations regarding administrative, technical and economic conditions associated with self-consumption and the sale of surplus production. Royal Decree (RD) 244/2019 is the Spanish legislation of reference for this case study, in which we analyse and compare PV installation offers by key suppliers. The proposals are not optimal in RD 244/2019 terms and appear not to fully contemplate power generation losses and seem to shift a representative percentage of consumption to the production period. In our case study of a residential dwelling, the best option corresponds to a 5 kWp installation with surplus sale to the market, with a payback period of 18 years and CO₂ emission reductions of 1026 kg/year. Demand-side management offers a potential improvement of 6%–21.8%. Based on the increase in electricity prices since 2020, the best option offers savings of up to €1507.74 and amortization in 4.24 years. Considering costs and savings, sale to the market could be considered as the only feasible regulatory mechanism for managing surpluses, accompanied by measures to facilitate administrative procedures and guarantees for end users.

This study examined the dissatisfaction among Chinese medical students with online medical English courses, which overemphasize grammar yet fail to provide practical opportunities related to medical situations. This study compared co-teaching’s effects, involving native and non-native instructors, with a single-instructor (traditional) model on student satisfaction in online medical English courses. Using a qualitative design, pre- and post-course interviews were conducted with 49 second-year medical students across seven classes, exploring their perceptions of instruction, curriculum, and course satisfaction. The findings indicated that the co-teaching model improved student engagement and satisfaction, not specifically due to the native English-speaking instructor but likely because of the focus on more interactive and discussion-oriented strategies. In contrast, the single-instructor model maintained the traditional grammar-focused instruction, leading to lower satisfaction levels. Both instructional models faced limitations related to their reliance on textbooks for delivering core material needed for the course’s comprehensive exam. These results suggest that the instruction design and approach, rather than the native instructor alone, was the main driver of positive outcomes in co-teaching. The study’s findings suggest a need for curriculum reforms that reduce textbook dependence and incorporate more practical, interactive learning strategies. Future research should consider applying various research techniques, such as mixed-method approaches, longitudinal studies, and experimental designs, to comprehensively assess the long-term effects of instructional strategies and curriculum innovations on student outcomes.

This study investigates the relationships among entrepreneurship, technical competency, and business performance, focusing on CEOs in the beauty service industry in the Busan area. A total of 215 survey responses were collected, with 213 valid responses selected for final analysis after excluding 2 unsuitable responses. The key findings of the study are as follows: First, entrepreneurship was found to partially influence technical competency. Second, technical competency was found to influence business performance. Third, entrepreneurship was found to partially influence business performance. Fourth, technical competency was found to partially mediate the relationship between entrepreneurship and business performance. Based on these results, the study systematically analyzes and explains the causal relationships among the entrepreneurship of CEOs in the beauty service industry, their technical competency, and business performance. It also seeks to provide useful reference materials for strengthening the innovation and competitiveness of CEOs in the beauty service industry and establishing a theoretical foundation for future research in related fields.