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.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

Balancing broad learning outcomes in graduate programs with detailed classroom learning outcomes is increasingly crucial in education systems. This study employs a qualitative paradigm through a case study method to address the gap between learning outcomes at the graduate program level and those at the course level. Using the ESSENTIA CURRICULUM framework—a curriculum design methodology derived from software engineering practices—we propose an innovative and adaptable approach for aligning program-wide and course-specific learning outcomes. The ESSENTIA CURRICULUM, named for its focus on the “essence of the curriculum”, is applied to the ICT for Research course within the M.Sc. program in University Teaching at the University of Nariño. This framework fosters a consistent educational journey centered on learning achievements and demonstrates its effectiveness through a comprehensive self-assessment process and stakeholder feedback. The implications of this research are twofold: it highlights the potential of adopting interdisciplinary methodologies for curriculum design and provides a scalable and alternative strategy for harmonizing learning outcomes across diverse educational contexts. By bridging principles from software engineering into education, this novel approach offers new avenues for improving curriculum coherence and applicability.

Since 2022, global geopolitical conflicts have intensified, and there has been a notable increase in the international community's demand for currency diversification. This has created a new opportunity for the internationalization of the Renminbi (RMB). This paper examines the factors influencing the internationalization of the RMB, with a particular focus on its role as a unit of account, medium of exchange and store of value. These functions are considered in conjunction with the digital technological innovation represented by e-CNY. The methodology employed is based on the vector autoregression (VAR) model, Granger causality test and variance decomposition analysis. The Granger causality test indicates that digital technology innovation is not the primary driver of RMB internationalization at this juncture. The impulse response analysis and variance decomposition analysis revealed that the impact and direction of influence exerted by the various factors on RMB internationalization exhibit considerable discrepancies.