This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes across 248 CPD courses offered by the global professional accounting body. The analysis reveals that while the existing courses cover all WEF-identified skills, there is an unaddressed requirement for a specialized focus on specific competencies. The study also notes gaps in clearly articulated learning outcomes, highlighting the need for more explicit statements to facilitate effective skills development and knowledge transfer. This research contributes to the ongoing discourse on intellectual capital management strategies, providing actionable recommendations for professional organizations. It fills a critical gap in understanding how CPD offerings can be optimized to better prepare accounting and auditing professionals for the evolving knowledge economy.
The quality of preschool education is related to the stability of the early childhood teaching force. With the help of qualitative research methods, the study analyzed the data of eight teachers who left the profession and explored the process of teachers leaving the profession, and found that the encounter between "settling down" and "professional feelings", the struggle for transformation between "professional feelings" and "the situation", and the struggle for transformation between "settling down" and "the situation" are all related to the stability of the early childhood education workforce. It was found that the encounter and tug-of-war between "settling down" and "professional feelings", the struggle for transformation between "professional feelings" and "the situation", and the rational weighing between "settling down" and "the situation" are the important factors affecting the departure from the profession. The essence is the tension between "teachers as human beings" and "human beings as teachers". Therefore, it is necessary to pay attention to the unity of "person" and "teacher", and to alleviate the problem of teachers leaving the organization by creating a fair, democratic and professional working atmosphere and strengthening the awareness of professional education.
This study proposes a fuzzy analytic hierarchy process (FAHP) method to support strategic decision-makers in choosing a project management research agenda. The analytical hierarchy process (AHP) model is the basic tool used in this study. It is a mathematical tool for evaluating decisions with multiple alternatives by decomposing them into successive levels according to their degree of importance. The Sustainable Development Goals (SDG) oriented theme of project management was chosen from among four themes that emerged from a strategic monitoring study. The FAHP method is an effective decision-making tool for multiple aspects of project management. It eliminates subjectivity and produces decisions based on consistent judgment.
Accurate drug-drug interaction (DDI) prediction is essential to prevent adverse effects, especially with the increased use of multiple medications during the COVID-19 pandemic. Traditional machine learning methods often miss the complex relationships necessary for effective DDI prediction. This study introduces a deep learning-based classification framework to assess adverse effects from interactions between Fluvoxamine and Curcumin. Our model integrates a wide range of drug-related data (e.g., molecular structures, targets, side effects) and synthesizes them into high-level features through a specialized deep neural network (DNN). This approach significantly outperforms traditional classifiers in accuracy, precision, recall, and F1-score. Additionally, our framework enables real-time DDI monitoring, which is particularly valuable in COVID-19 patient care. The model’s success in accurately predicting adverse effects demonstrates the potential of deep learning to enhance drug safety and support personalized medicine, paving the way for safer, data-driven treatment strategies.
Research has shown that understanding the fundamental of public support for carbon emission reduction policies may undermine policy formulation and implementation, yet the direction of influence and the transmission mechanism remain unclear. Using data from using data from 1482 questionnaires conducted in Hangzhou, China, this paper has examined a comprehensive model of the factors and paths influencing public support for carbon emission reduction policies, and evaluated the determinants and predictors of policy support regarding individual psychological perceptions, social-contextual perceptions, and perceptions of policy features. The results show that the variables in both the individual psychological perception and social contextual perception dimensions have no significant effect on carbon tax, however, be important constructure in carbon trading; in the policy characteristics perception dimension, both variables have a significant positive effect on both carbon tax and carbon trading, and are also the strongest predictors of policy support for carbon policies. Further evidence suggests that future policies could be more acceptable to residents by strengthening their environmental values, social norms can further arouse residents’ social responsibility to care about climate, and whether the policy is effective or fair to help residents realize the importance of the policy as well as the need for their participation and willingness to dedicate themselves to the mitigation of climate change.
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