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.

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.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

Curriculum ideological and political education is the concretization of cultivating morality and cultivating people. Integrating curriculum ideological and political education into college English teaching is an inevitable trend, and it is of great significance in helping college students establish correct ideological concepts and improve their personality. However, due to the current lack of awareness among college students about the integration of ideological and political education into college English teaching, it is necessary for teachers to fully explore the ideological and political elements in college English, continuously optimize English teaching models, and promote the comprehensive development of college students. Based on this, this article conducts research and analysis on college students' awareness of integrating ideological and political education into college English teaching, in order to provide valuable reference opinions for educators and cultivate more and more outstanding talents for society.

With the continuous development of science and technology, network technology has been applied to various fields, and the education model of universities has also made innovations with the application of network technology. In ideological and political education in universities, influenced by traditional educational models and other factors, the quality of education is uneven, and the learning effectiveness of students needs to be improved. Therefore, integrating network technology and innovating teaching methods in ideological and political education in universities is very important. Conducting online ideological and political education in universities can enhance students' interest in learning, while also helping them develop good moral qualities and providing assistance for their future development. This article focuses on the research goal of ideological and political education models in universities, exploring the importance and methods of integrating online ideological and political education in universities, hoping to provide some help for relevant universities.