With the continuous development of social economy and science and technology, the world has entered the era of artificial intelligence. my country is also working hard on the cultivation of talents in the field of artificial intelligence, and paying more and more attention to technology research and development. This puts forward higher requirements for cultivating higher education talents. It is not only necessary to work hard on the cultivation of “people”, implement the concept of mass entrepreneurship and innovation, adapt to the development of the times, update educational concepts, and improve students’ thinking ability and logic ability. We must also work hard on “talent”, innovate teaching methods, integrate education with science and technology, and provide talent guarantee and intellectual support for social development.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

The profound impact of China's concept of healthy development on various fields of society has influenced the mode of university education, and has gradually undergone changes in actual teaching modes, ways of thinking, and technologies. As one of the important educational courses in universities and sports departments, the reasonable introduction and implementation of functional training models in practical guidance can deepen students' learning of basic dance and skills, and further improve the performance of the dance stage. As a mentor, teachers should play the role of functional guidance essentials based on students' differentiated training abilities, optimize educational content from students' physical function training, and make adjustments. The professional functional training method is adopted to establish the practical application and promotion of functional training in university physical education.

As a result of China's evolving higher education landscape, private universities have emerged as significant players, fostering democratization and fulfilling key roles. However, these institutions face distinct challenges shaped by legal, societal, and internal factors. In the knowledge-driven economy, employee satisfaction is crucial for success. Understanding pivotal factors and conducting satisfaction surveys are essential for effective management and talent retention. This study focuses on Chengdu's private university educators, analyzing how factors like belongingness, self-actualization, and rewards influence job satisfaction. Through surveys, data analysis, and literature review, this study refines its findings and uncovers underlying causes. The study offers actionable insights for educators and institutions, aimed at enhancing job satisfaction.

The research explores academia and industry experts’ viewpoints regarding the innovative progression of Virtual Reality (VR)-based safety tools customized for technical and vocational education training (TVET) within commercial kitchen contexts. Developing a VR-based safety tools holistic framework is crucial in identifying constructs to mitigate the risks prevalent in commercial kitchens, encompassing physical, chemical, biological, ergonomic, and psychosocial hazards workers encounter. Introducing VR-based safety training represents a proactive strategy to bolster education and training standards, especially given the historically limited attention directed toward workers’ physical and mental well-being in this sector. This study pursues a primary objective: validating a framework for VR-based kitchen safety within TVET’s hospitality programs. In addition to on-site observations, the research conducted semi-structured interviews with 16 participants, including safety training coordinators, food service coordinators, and IT experts. Participants supplemented qualitative insights by completing a 7-Likert scale survey. Utilizing the Fuzzy Delphi technique, seven constructs were delineated. The validation process underscored three pivotal constructs essential for the VR safety framework’s development: VR kitchen design, interactive applications, and hazard identification. These findings significantly affect the hospitality industry’s safety standards and training methodologies within commercial kitchen environments.