At present, there are problems in practical teaching of various accounting professional groups, such as unclear teaching objectives, insufficient collaborative effects of teaching organizations, and ineffective integration of teaching resources. Based on the practical teaching experience of the accounting professional group at Tangshan Vocational and Technical College, this article proposes corresponding practical education and obstacle protection strategies to ensure the effective improvement of the practical teaching ability of the accounting professional group.

Currently, no academic work examines the history of the legality of roads in Chile during its independent existence as a sovereign country. Addressing this gap in the literature, this paper focuses specially on the period from 1842 to 1969, when different actors articulated a set of guiding ideas about the duties of the state and the legal powers of the administrative authority in terms of planning, construction and management of road infrastructure that would allow connectivity between population centers and across regions, according to the ideas and resources available at their historical time. This historical overview of Chilean “road law” is done in the light of insights and questions of contemporary intellectual history and institutional history. In this regard, it is argued that the evolution of road infrastructure norms and institutions during the period under study can be divided into three historical regimes, based on their fundamental legislative milestones, guiding ideas, institutional settings, and strategies of state action: from 1842 to 1887, a period of a decentralized “minimal road state” with precarious roads characterized by both material and juridical uncertainty; from 1887 to 1920, the emergence of a “proto-developmentalist road state” intent on strengthening its grip on the nationwide road infrastructure; and from 1920 to 1969, a period of a “techno-developmentalist road state” that created a nationwide paved road network for the new technology of mobile vehicles.

Under the background of the continuous development of science and technology, the era of big data has come in an all-round way, and big data technology has also been widely used in the education industry. The course of financial management in applied colleges and universities is a highly applied course, which focuses on the substance of the course. Teachers need to create a good learning environment for students with the help of information technology, and constantly cultivate students' professional skills and professionalism. In order to improve the quality of financial management courses in colleges and universities, this paper mainly analyzes the management courses in application-oriented colleges and universities, expounds the factors affecting the practical teaching quality of management courses in colleges and universities, and analyzes the teaching methods of management courses in application-oriented colleges and universities. Finally, it is concluded that only when teachers constantly improve their teaching level, can students' learning level be improved by combining theory with practice.

As China’s urbanization process accelerates, it has become common for rural men to go out to work and women to stay at home. The implementation of China’s rural revitalization strategy is in dire need of a large amount of high-quality human capital, and education and training are an important way to improve human capital and empower left-behind women. Starting from the background of China’s rural revitalization, this study focuses on the education and training of rural left-behind women, a topic that has received less attention. Through in-depth interviews and participatory observation, we analyzed the factors affecting rural left-behind women’s participation in education and training, as well as the problems that exist in China’s rural education and training process, and proposed strategies to solve them. The study found that education level, traditional attitudes, economic income, knowledge of education and training, and mental health are important factors affecting the participation of left-behind women in education and training in rural China. At the same time, there are some problems in the process of education and training, such as a single main body of supply and training methods, a lack of teachers, and a lack of management, etc., which affect the development of education and training, and thus also the promotion of rural revitalization.

The wave effect and the shyness phenomenon in Alnus acuminata (Kunth) are crown parameters rarely studied, but important in the quality of the wood of standing trees, therefore, a morphometric modeling of the crowns of Alnus acuminata in homogeneous forests in the Sierra Norte de Puebla was carried out. In 20 rectangular sites of 1,000 m², the following were evaluated: total height (TA), normal diameter (ND), crown diameter (CD) and crown cover (CC). The Kruskal Wallis test was applied to data that did not meet the assumption of normality; for those that did, analysis of variance (ANOVA) was used, with Tukey mean comparison tests (α ≤ 0.05). The forest value index was 14.99, so its two-dimensional structure is normal based on DN, AT and CC. Its average slenderness index was 93.52, which makes the tree not very stable to mechanical damage. The life-space index was 38.92, which is high indicating that trees with low intraspecific competition developed better. At the canopy level, a pattern following an upward, oscillatory and constant wave effect was observed in groups of 10 trees. The shyness phenomenon showed an average crack opening of 27.39 cm between canopies, so this phenomenon is well defined for the species. It is concluded that in the crowns of Alnus acuminata, the wave effect is observed as a consequence of inequality in the acquisition of resources, and one way to minimize this inequality is through the phenomenon of botanical shyness.