Modern education attaches great importance to the innovation of teaching concepts, and teachers should be guided by it to provide students with high-quality educational resources and learning environment. Teachers should conduct in-depth research on auditing course materials, set certain training goals for students, and optimize their teaching ideas to conduct diversified evaluations of students. Teachers should create an environment for students to learn auditing and choose corresponding teaching methods based on their learning situation. Teachers should also guide students to master the courses and basic theories of auditing, so that they have certain operational skills and can apply relevant theories to analyze and develop problems encountered in the management profession.

The PBL teaching method emphasizes using specific problems as a guide in practical application, guiding students to achieve better teaching implementation results in practice. The integration of cross-border e-commerce and English teaching is a practical English course content in the teaching of English majors. In the current stage of English course teaching, it is an important method that is innovative and targeted to improve students' English course learning effectiveness. In the specific application process, the application of PBL teaching method requires teachers to provide important support for improving the teaching effectiveness of cross-border e-commerce English courses under the PBL model by building educational and teaching training bases, actively providing sufficient practical education guidance platforms, and emphasizing the innovation and richness of teaching evaluation links.

With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.

This study determines the efficiency and productivity of Mexico’s urban and rural municipalities in generating economic welfare between 1990 and 2020. It establishes the incidence of context and space on efficiency, using Data Envelopment Analysis, the Malmquist-Luenberger Metafrontier Productivity Index, and Nonparametric Regression. The results indicate that 4 of the 2456 municipalities analyzed were efficient, that productivity increased, and that context and space influenced efficiency. This highlights the need for policies that optimize resource utilization, enhance investment in education, stimulate local business development, encourage inter-municipal cooperation, reduce rural-urban disparities, and promote sustainability.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

This paper explores the influence of the concept of "moral education" on physical education, and focuses on the application of Teaching Personal and Social Responsibility (TPSR) responsibility teaching model in physical education. Physical education teaching is not only the teaching of skills, but also the indoctrination of values. Through the thought of "cultivating people by virtue", we can make physical education based on moral education and return to the essence of education. The TPSR model makes this idea concrete, emphasizes the personal process and social responsibility, and includes the cultivation of students' sense of responsibility, team spirit and self-management ability in physical education teaching. Through theoretical discussion and empirical analysis, this study revealed the practical application and effect of TPSR model in physical education teaching, proved the importance of this teaching model, and put forward the construction idea of TPSR physical education teaching model. Future research can expand more application scenarios of the TPSR model to achieve better quality and more comprehensive physical education.