The construction of practical education bases in the construction of medical colleges in vocational colleges is an important way to meet the teaching requirements of medical courses and reflect the comprehensive practical education ability of vocational colleges. For medical students in vocational colleges, the improvement of practical ability is also an important way to continuously enhance and improve their professional and technical abilities. This article analyzes the construction of relevant training bases in the field of medical imaging, and explores the scientific methods for teaching and constructing traditional Chinese medicine imaging professional bases in vocational colleges through four typical paths: basic construction of practice bases, effective management of practice bases, targeted practical abilities, and professional skill training for cultivating teacher teams.

With the rapid development of modernization and the reform and development of quality education, the main direction and goal of vocational colleges in the new era is to cultivate high-level skilled talents required by the times. With the development of globalization and the refined division of labor in industrial technology, the requirements of various industries for high-level skilled talents with the ability to adapt to market development are gradually increasing. This article focuses on exploring and analyzing the demand for hospital imaging technology talents under the rapid development of the new era industry, and discovering the problems in talent cultivation in vocational colleges. In response to the existing problems, actively utilizing college resources and practical opportunities, innovating the college school cooperation mode and teaching methods for imaging technology majors in vocational colleges, and gradually expanding into a standardized, scientific, and developable college cooperation mode for vocational education, Implement the national strategic plan for cultivating quality talents in vocational colleges, focus on doing a good job in the work of "cultivating morality and talents", adhere to the "three education" reform, and improve the quality of talent cultivation.

With the implementation of the rural revitalization strategy, rural wisdom pension gradually becomes an important direction for the development of rural society. The purpose of this paper is to study the optimization path of rural smart pension in the context of rural revitalization. By analyzing the definition, development status and dilemma of rural wisdom pension, key factors for optimizing rural wisdom pension are proposed, and the paths for enhancing rural wisdom pension are discussed. The research results show that strengthening infrastructure construction, improving service quality, and promoting information technology application are the key paths to realize rural smart aging. This study provides theoretical guidance and policy recommendations for the implementation of rural smart aging.

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.