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.

The study looks into how governance qualities of decentralized governments mediate the impacts of decentralization on development. Based on a set-oriented approach, the study analyzed data from a nation-wide survey conducted with business managers from all provinces in Indonesia, and found evidence that, despite the country’s uniform decentralization reform, individual provinces exhibited great variation in the qualities of their various physical and institutional infrastructures. Notably, these qualities assumed nested relations, with order and security as well as accountability and rule of law seemingly being the preconditions of basic infrastructure provision as well as local governments’ coordination. Moreover, business investment decisions (measured as staff expansion and product innovation) were found to vary with some specific combinations of these infrastructural conditions. The result provides evidence supporting the argument that both physical and institutional infrastructures are instrumental to realize the supposed benefits of decentralization and supports the recent call of the literature to look into the political-institutional complex in the process of decentralization reform.

As the most basic cultural venue and an important public space in rural areas, the rural museum is not only an important carrier to realize the national strategy of rural revitalization, but also a key link to open up the "last kilometer" of spiritual prosperity in the common prosperity between urban and rural areas. As one of the three pilot provinces for the construction of rural museums under the State Administration of Cultural Heritage, Zhejiang Province has listed rural museums as one of the top ten practical matters for people's livelihood, and took the lead in issuing the Zhejiang Provincial Rural Museum Construction Guide (Trial) at the national level. The construction of rural museums in Zhejiang province has entered a new stage. The paper extracts and summarizes the common problems, successful experiences and typical cases existing in the actual development process of Zhejiang rural museums, and constructs the "Zhejiang paradigm" for the sustainable development of rural museums with promotion value and demonstration significance, providing Zhejiang experience for the sustainable development of national rural museums.

Historically, women have faced progressive and persistent obstacles and prejudices preventing them from fully participating in and receiving recognition for scientific research in academia. In Panama, local gender studies specifically targeting the area of academia are scarce. However, to close the gender gap, this article tries to uncover the realities of women academics who dare to research and do science in Panama, beyond statistics. A virtual survey was distributed from May to August 2023, in which 921 academics (45% men and 55% women) affiliated with public universities in Panama were surveyed. Through an empirical analysis from a gender perspective, participants’ attitudes and perceptions on the effects of the covid-19 pandemic on research, the quality of higher education in Panama, the dissemination and transmission of knowledge, and research as an adjuvant to higher education were revealed. Findings reiterate the gender bias and underrepresentation of women in Panamanian public universities and the lack of commitment to their capacity building, research, and dissemination of results. It also confirmed that, despite the covid-19 pandemic and its negative effects in all areas, the importance and recognition of scientific research were highlighted, allowing women academics to excel competitively and take advantage of new opportunities in their career development.

This paper studies the product language construction of the twisted porcelain cultural heritage. Through field research, we collected and sorted out samples of twisted porcelain products, explored the product language characteristics of twisted porcelain from multiple aspects such as production process, product shape, and product color, interpreted cultural value, captured potential connotations, extracted representative words from user comments, quantified the relationship between users and twisted porcelain culture, realized the construction and transmission of traditional cultural language information, conveyed the traditional cultural information of the product to users, and promoted the sustainable dissemination and development of this cultural heritage. The research results show that after mining and extraction at the level of twisted porcelain characteristics, the core language constructs the cultural expression of twisted porcelain products, which is more in line with the needs of the market and users, and has the potential to be developed and disseminated using the language generation of cultural heritage products.

This study proposes a fuzzy analytic hierarchy process (FAHP) method to support strategic decision-makers in choosing a project management research agenda. The analytical hierarchy process (AHP) model is the basic tool used in this study. It is a mathematical tool for evaluating decisions with multiple alternatives by decomposing them into successive levels according to their degree of importance. The Sustainable Development Goals (SDG) oriented theme of project management was chosen from among four themes that emerged from a strategic monitoring study. The FAHP method is an effective decision-making tool for multiple aspects of project management. It eliminates subjectivity and produces decisions based on consistent judgment.