The technology known as Internet of Things, or IoT, has started to permeate many facets of our lives and offers a plethora of options and empowerment, expanding the potentials of integrating it in education. Considering how new IoT is and how it may affect education, it is now essential to investigate its potential in order to choose where to begin using it in the classroom. Examining the possible applications of IoT in education may be strongly aided by the knowledge and perspectives of professionals and experts. As a result, the present research concentrated on looking at and evaluating the viewpoints that relevant experts shared on platform (X) via a variety of tweets. The present study takes a qualitative approach, analyzing a collection of expert tweets on IoT in education on platform X using qualitative content analysis. The primary themes of the study findings, the software-based and material-based enablers of IoT in education, indicate the key potentials of IoT in education. These consist of data, sensors, interactive devices, e-learning tools, network accessibility and communications, integrating developing technologies, and system administration. The enormous individual enablers of IoT in education also include sustainability, professional growth, planning, preparing the next generation, and upholding the safety of the learning environment. The study suggested that in order to handle the IoT, classrooms and the educational environment needed to be restructured. Additionally, human resources needed to be developed in order to keep up with the educational environment’s progress.

The incorporation of artificial intelligence (AI) into language education has created new opportunities for improving the instruction and acquisition of Chinese characters. Nevertheless, the cognitive difficulties linked to the acquisition of Chinese characters, such as their intricate visual features and lack of clear meaning, necessitate thoughtful deliberation when developing AI-supported learning interventions. The objective of this project is to explore the capacity of a collaborative method between humans and machines in teaching Chinese characters, utilising the advantages of both human expertise and AI technology. We specifically investigate the utilisation of ChatGPT, a substantial language model, for the creation of instructional materials and evaluation methods aimed at teaching Chinese characters to individuals who are not native speakers. The study utilises a mixed-methods approach, which involves both qualitative examination of lesson plans created by ChatGPT and quantitative evaluation of student learning outcomes. The results indicate that the suggested framework for human-machine collaboration can successfully tackle the cognitive difficulties associated with learning Chinese characters, resulting in enhanced learner involvement and performance. Nevertheless, the research also emphasises the constraints of AI-generated material and the significance of human involvement in guaranteeing the accuracy and dependability of educational interventions. This research adds to the expanding collection of literature on AI-assisted language learning and offers practical insights for educators and instructional designers who aim to use AI tools into Chinese language curriculum. The results emphasise the necessity of employing a multi-disciplinary strategy in AI-supported language learning, incorporating knowledge from cognitive psychology, educational technology, and second language acquisition.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

The issue of quality of higher vocational education in China has become a common concern in all aspects of society, and promoting the improvement of the quality of education within higher vocational colleges is an important way to realize the high-quality development of higher vocational education. Based on the self-constructed five-dimensional model of factors influencing the improvement of the quality of education within higher vocational colleges, an empirical study was conducted using questionnaires and SPSS27.0 software on the teacher and student groups within 13 higher vocational colleges in Hainan Province, and the results showed that the teacher groups of different genders, titles, ages, academic qualifications and disciplines as well as the student groups of different genders and admission modes have different opinions on factors such as the level of governance, education and teaching, the integration of industry and education, student development and policy guarantees; and that there are different degrees of perception differences between teachers’ and students’ groups on the effect of internal education quality improvement. In order to promote the internal quality improvement of higher vocational colleges, it is necessary to improve the construction of modern university system to enhance the governance level, deepen the integration of production and teaching to innovate the education and training mode of talents, promote the development of the whole chain of education to improve the comprehensive quality of students, strengthen the construction of teaching staff to deepen the reform of education and teaching, and innovate the internal education policy and system to regulate the management order.

the development of digital technologies and their popularity in e-commerce is undeniable. However, consumers need to have a certain level of digital skills. The main aim of the paper was to examine and evaluate the development of consumers’ digital skills in the European Union and to identify the potential significant impact on online shopping. The EU countries studied experienced an increasing trend in both internet users and online consumers over the period under review, with Romania and Estonia experiencing the most significant year-on-year increases in internet users and online consumers respectively. The trend of consumers with digital skills was volatile and in some EU countries it was decreasing year-on-year. When comparing the share of online consumers and the share of consumers with digital skills, it was not possible to generalize the results as in some countries the values were at comparable levels, but in selected countries the share of consumers with digital skills was higher than the share of online consumers and in other countries the opposite was true. The results showed the existence of a significant impact of the level of digital skills on online shopping and also of the use of the internet for online shopping. The results obtained can provide a basis for online retailers to promote the increase of consumers’ digital skills, which will ultimately lead to the growth of e-commerce.

Communication is considered to be significant to universities: provide students updated information to make appropriate choices and decisions during their learning process; and promptly feedback to contribute to building a better educational and training environment; improve institutional governance efficiency. Communication tools used in universities are diverse in forms and contents. This study focuses on two popular forms, which are policy communication (communication of policies and laws on higher education) and internal communication (communication about professional activities and community activities of the university). The theoretical framework has been developed and a survey was conducted to collect opinions of 450 students from many universities representing 3 regions of Vietnam, including: Vietnam National University, Hanoi (VNU) (Northern region); The University of Danang (UD) (Central region); Vietnam National University, Ho Chi Minh City (VNU-HCM) (Southern region). The results show that the policy communications of these universities are not effectively implemented. The findings suggest innovations for managers to improve communication effectiveness and governance efficiency in these higher education institutions.