The concept of output-oriented education has been introduced for many years in our country and has been widely used in the process of personnel training in Chinese universities. This paper discusses how the concept of Outcome Based Education can be fully integrated into the process of developing talents in an interdisciplinary and collaborative manner in the context of new engineering. We have made useful explorations in various aspects from curriculum system integration, online teaching resources construction, studio-style course organization mode, rich teaching project library to school-enterprise cooperation project practice, etc., which have improved students' learning effect.
Reading comprehension ability, as a key skill that needs to be developed in English teaching, has attracted high attention from teachers and students in universities. This is not only due to its relatively large proportion in English exams, but also due to the entering of the information age, people need to obtain information from the text through extensive reading and gain a profound understanding of the content of the article. Therefore, in the process of guiding students to learn English knowledge, teachers must take cultivating students' reading comprehension ability as the central link of teaching activities. Through exploring and researching it in teaching, students can improve their reading comprehension level and enable them to have a deeper understanding of the profound connotations to be expressed in future English texts.
The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.
Since the reform and opening up, China has continuously pushed forward the administrative system reform, adapted to the national conditions and the requirements of the times, and achieved fruitful results. Generally speaking, the successive administrative system reforms have focused on the government and the adjustment of the dynamic relationship between government-market-society. Due to the special characteristics of local foreign affairs departments in the administrative system, the successive reforms have provided less guidance to them, and related research is also relatively lacking. However, from a practical point of view, local foreign affairs offices have long followed the pace of administrative system reform and carried out a series of adjustments and optimizations. As an important element of administrative system reform, the functional transformation of local foreign affairs offices has been continuously promoted along with institutional reform. This research, which is mainly based on talks and supplemented by document comparisons, aims to study the development results and experiences of the Foreign Affairs Office of Shaanxi Province in the context of administrative system reform, and tries to provide a case study for the administrative system reform of local foreign affairs departments.
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