Objective: This research analyzed the psychometric properties of the Ambivalent Classism Inventory (ICA) in Peru. Methodology: A critical review of literature related to poverty, inequality, and structural gaps was conducted, involving 882 participants aged 14 to 89 years (M = 24.61, SD = 9.07). Results: Exploratory-confirmatory factor analyses were satisfactory, finding a similar factorial structure to the original scale and the adaptation (hostile classism, protective paternalism, and complementary class differentiation). Regarding items, there was a reduction, leaving only 12; however, comparing alternative models, the three-factor structure with 12 reagents showed adequate fit (χ² = 214.588, df = 51, p < 0.001; CFI = 0.996; RMSEA = 0.060; SRMR = 0.033), allowing for invariance testing. Practical Implications: The scale allows for investigating attitude profiles of individuals with privileged social class. Contribution: The instrument is a valuable contribution, considering that the nation has a high poverty rate, leading to economic, political, and social inequality among the population.

Entering the era of knowledge economy, various academic researches are blossoming under the social environment of double creation, but looking at the disputes of intellectual property cases in recent years, most of them happen in the college students group, the reasons for this phenomenon can be summarized as the blurring of the intellectual property education program, the system is too traditional and conservative, and the teaching concept is thin and so on. In view of this phenomenon, the author proposes to cultivate the intellectual property education of university students in the mode of "three constructions", so as to stimulate the vigor of social innovation and provide theoretical support for the scientific and technological research of university students.

With the advent of the era of globalized economy, more attention should be paid to the training mode of comprehensive English literacy in colleges and universities in teaching. Therefore, how to cultivate and improve students' higher-level teaching methods in the context of ecolinguistics, so as to improve the quality of English teaching, is the current focus of English teaching in colleges and universities. By summarizing the basic concepts of ecolinguistics, this paper studies effective measures to improve the quality of linguistics teaching in colleges and universities, and comprehensively improves the quality and efficiency of English language teaching in colleges and universities under the background of ecolinguistics.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

The construction and development of teachers has always been the focus of the construction and development of colleges and universities, and each school has also set up a lot of relevant departments or institutions such as the University Party Committee Teacher Work Department, Academic Affairs Office, Personnel Division, Teacher Development Center and so on. However, a lot of adaptation problems still exposed gradually after the entry of new full-time teachers. This paper takes Longyan University as an example to make some basic analysis and put forward relevant suggestions.

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.