With the rapid development of internet technology, online education has become an important trend in the education industry. Especially under the influence of the global COVID-19 epidemic, online teaching has been widely applied and promoted. However, there are also some problems with online teaching, such as a lack of realism and low student engagement. Therefore, exploring the integration of online and offline teaching models has become a hot research topic in the field of education. This article will analyze the reform strategy of integrating online and offline teaching in university mathematics courses, aiming to explore how to improve the teaching effectiveness of university mathematics courses and promote students' learning interest and ability through the integration of online and offline teaching.

In the current digital era, digital communication has a profound impact on the construction of product brands and affects the organizational performance of enterprises; thus, digital communication has become a power that cannot be ignored to improve the organizational performance of enterprises. This study demonstrated three hypotheses based on previous research and used a questionnaire survey to collect first-hand data from distributors of a China’s leading domestic down coat brand (named BRAND A in this study), and then studied and analyzed the relationships among digital integrated and interactive brand communication (DIIBC), brand value, and organizational performance through SEM analysis methods. The results showed that DIIBC had an indirect negative significant positive effect on organizational performance through brand value, while it had a highly significant direct positive effect on the organizational performance of this brand in China’s domestic down coat industry, and DIIBC’s final function on organizational performance was highly significant positive.

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.

Kampar Regency, as the largest pineapple producer in Riau Province, has yet to provide significant added value for the surrounding SMEs. The limitations in technology and innovation, infrastructure support, and market access have prevented this potential from being optimally utilized. A Technopark can provide the necessary facilities and infrastructure to enhance production efficiency, innovation, and product quality, thus driving local economic growth. The objective of this study is to identify and determine potential locations for the development of a pineapple-based Technopark in Kampar Regency. This study is crucial as a fundamental consideration in selecting the technopark location and assessing the effectiveness and success of the technopark area. The method used in this study is AHP-GIS to analyze relevant parameters in the site selection process for the technopark area. Parameters considered in this study include slope, land use, availability of raw materials, accessibility of roads, access to water resources, proximity to universities, market access, population density, and landfill. The analysis results indicate that the percentage of land highly suitable for the technopark location is 0.78%, covering an area of 8943 hectares. Based on the analysis, it is recommended that potential locations for the development of a pineapple SMEs-based technopark in Kampar Regency are dispersed in Tambang District, encompassing three villages: Rimbo Panjang, Kualu Nenas and Tarai Bangun. The findings of this study align with the spatial planning of Kampar Regency.

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.