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.

Under the developing trend of artificial intelligence (AI) technology gradually penetrating all aspects of society, the traditional language education industry is also greatly affected ^[1]. AI technology has had a positive impact on college English teaching, but it also presents challenges and negative impacts. On the positive side, AI technology can provide personalized learning experiences, real-time feedback, and autonomous learning opportunities, and so on. However, it may also lead to a lack of communication between students and humans, resulting in a decline in students’ interpersonal skills, and cause students’ dependence on online learning resources as well as possible risks to student data privacy and security, and other negative impacts. To address these challenges, teachers can adopt the following countermeasures: improving teachers’ skills in the use of AI technology incorporated in the classroom, offering personalized instruction to reduce students’ dependence on AI technologies, emphasizing the cultivation of students’ humanistic literacy and interpersonal communication ability. Additionally, colleges and technology providers should strengthen data security and privacy protection to ensure the safety and confidentiality of student data. By implementing comprehensive measures, we can maximize the advantages of AI technology in college English teaching while overcoming potential issues and challenges.

The Corona epidemic, as a global crisis, and the Islamic State of Iraq and Syria) ISIS (war, as a regional crisis in Iraq, have significantly impacted the atmosphere of companies and the continuation of their activities. The present study examines the role of these crises in creating incentives for fraudulent reporting and reducing or improving audit quality. It also compares the results of these two relationships with each other. In other words, the current paper sought to answer these issues: What effect did the ISIS war and the COVID-19 pandemic have on the fraudulent reporting motives of companies, and how did it affect the quality of their audits? In the end, the answer to this question was addressed: What are the differences and similarities between the study results of the impact of COVID-19 and ISIS on fraudulent financial reporting and audit quality? For this purpose, the data of 33 companies from 2008 to 2021 (462 observations) were collected to examine six formulated hypotheses, and the hypotheses were tested using the method of structural equations and analysis of variance. Interviews with experts were also used to determine quality indicators of auditing and fraudulent financial reporting so that indigenous indicators were selected and finalized. The results showed no significant relationship between the epidemic of the COVID-19 crisis and the motives of fraudulent reporting and audit quality and between the crisis of the ISIS war and the motives of fraudulent reporting. However, the ISIS war crisis has negatively and significantly impacted audit quality. Finally, the results indicated no significant difference between the impact of the epidemic crisis of COVID-19 and ISIS on the motives of fraudulent reporting. Still, there is a significant difference in the impact of the epidemic crisis of COVID-19 and ISIS on the audit quality. The knowledge enhancement of the present study is the development of literature on the impact of the Corona and ISIS crises on corporate financial reporting and auditing. The current paper, by studying the consequences of COVID-19 and ISIS, showed that further investigations in this field, especially regarding the capital market environment and A company, can obtain essential results based on which practical suggestions can be made for possible future crises.

How to improve enterprise performance has been a research topic widely studied by scholars for a long time. As economic globalization deepens, the business competition becomes increasingly harsh. Technology-based small and medium-sized enterprises (SMEs) play an important role in the rapid development of the country’s economy, especially in China. This study aims to investigate the mediating effect of knowledge integration capability in the relationship between corporate social capital and enterprise performance. The sample group used in this study were 300 technology-based SMEs in China. The research tool was a questionnaire adapted from previous scholars, which passed assessment in terms of content validity and reliability. Data were analyzed using structural equation modelling. The results show that: 1) corporate social capital has a positive impact on enterprise performance, but the impact differs between well-performing and poor-performing enterprises; and 2) knowledge integration ability plays a mediating role in the relationship between corporate social capital and enterprise performance, and the mediating role is the same for both well-performing and poor-performing enterprises. But it played a partial mediating role in the good-performance comparison group and a complete mediating role in the poor-performance comparison group. This study is useful for enterprise management in cultivating and developing the abundant social capital of enterprises and expanding channels for knowledge integration ability to increase enterprise performance.

In the realm of modern education, the integration of technology has emerged as a powerful catalyst for transforming traditional classrooms into dynamic and engaging learning environments. This paper provides a concise overview of the multifaceted ways in which technology contributes to enhanced classroom engagement.