The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.

With the advent of the era of globalized economy, more attention should be paid to the training mode of comprehensive English literacy in colleges and universities in teaching. Therefore, how to cultivate and improve students' higher-level teaching methods in the context of ecolinguistics, so as to improve the quality of English teaching, is the current focus of English teaching in colleges and universities. By summarizing the basic concepts of ecolinguistics, this paper studies effective measures to improve the quality of linguistics teaching in colleges and universities, and comprehensively improves the quality and efficiency of English language teaching in colleges and universities under the background of ecolinguistics.

As a group of college students who are about to enter social life and have a certain impact on socio-economic and technological development, their concepts and qualities will have a significant impact on social development. Therefore, in a complex and ever-changing social environment, schools should pay attention to educating college students in aspects such as their values, high moral literacy, and political awareness. Schools can take ideological and political education as the foundation, comprehensively educate students through the construction of a good academic atmosphere, and cultivate them into application-oriented high-quality talents. Based on this, this article mainly studies the construction methods of college students' academic style from the perspective of ideological and political education in the new era.

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.

Consumers, particularly women, pursue beauty and health in order to uphold their image within society, which has contributed to consistent demand for cosmetics. The cosmetics market, driven by globalization and cultural exchange, sees Thai cosmetics gaining popularity among Chinese women. There has been a significant rise in the popularity of Thai cosmetics, known for their natural ingredients and innovative formulations. With a growing interest in cross-cultural consumer behaviour, particularly in the context of skincare and make-up products, understanding how different age groups perceive and choose Thai cosmetics is crucial for effective marketing strategies. The main issue is the development of consumer preferences over time among Chinese women who have only recently been given the opportunity to choose among many brands. This qualitative study explores the intergenerational differences in Chinese female consumers’ preferences for Thai cosmetics, aiming to uncover rich insights into their perceptions, attitudes, and behaviours. The target population is female Chinese who have visited Thailand and purchased or used Thai-branded cosmetics. Key themes emerge regarding the perception of product efficacy, the cultural authenticity and the role of digital media and trends in influencing product choices. Findings highlight nuanced generational preferences, with older cohorts emphasizing trust and familiarity with established brands, while younger cohorts prioritize innovation, sustainability, and personalized beauty experiences. These insights provide valuable implications for marketers seeking to tailor strategies and product offerings to engage effectively diverse generational segments within the competitive cosmetics market.