With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

The increasing demand for electricity and the need to reduce carbon emissions have made optimizing energy usage and promoting sustainability critical in the modern economy. This research paper explores the design and implementation of an Intelligent-Electricity Consumption and Billing Information System (IEBCIS), focusing on its role in addressing electricity sustainability challenges. Using the Design Science Research (DSR) methodology, the system's architecture collects, analyses, and visualizes electricity usage data, providing users with valuable insights into their consumption patterns. The research involved developing and validating the IEBCIS prototype, with results demonstrating enhanced real-time monitoring, load shedding schedules, and billing information. These results were validated through user testing and feedback, contributing to the scientific knowledge of intelligent energy management systems. The contributions of this research include the development of a framework for intelligent energy management and the integration of data-driven insights to optimize electricity consumption, reduce costs, and promote sustainable energy use. This research was conducted over a time scope of two years (24 months) and entails design, development, pilot test implementation and validation phases.

This study examines the impact of structured cultural educational activities on various dimensions of student well-being in primary education. Using a randomized controlled trial design, 120 third- and fourth-grade students from Arad County, Romania, were assigned to either an experimental group, which participated in cultural educational activities, or a control group, which received no intervention. Well-being and social behavior were assessed using the Strengths and Difficulties Questionnaire (SDQ) and the EPOCH Measure of Adolescent Well-Being, administered before and after the intervention. The SDQ evaluated emotional symptoms, hyperactivity, conduct problems, peer relationship issues, and prosocial behavior, while the EPOCH scale measured engagement, perseverance, optimism, connectedness, and happiness. Analysis revealed statistically significant improvements (p < 0.05) in the experimental group compared to the control group. Students in the experimental group exhibited reduced hyperactivity and peer relationship problems, alongside notable increases in engagement, perseverance, optimism, connectedness, and happiness. These findings highlight the efficacy of integrating cultural educational activities into the primary school curriculum as a strategy for enhancing emotional and social development. The study underscores the importance of such interventions in fostering positive developmental outcomes and offers a foundation for further research into their long-term effects and adaptability across diverse educational contexts.

This longitudinal study is dedicated to the evaluation of the comprehensive impact of educational reforms through a mixed research methodology which is a combination of the quantitative- and qualitative-oriented research methods to check the students' outcomes. Data was collected in the span of [mention the time frame] from various data sources for instance standardized test scores, school performance statistics, and through open-ended qualitative evaluation from both students and teachers. Data analysis carried on after the reforms had been put in place revealed that there was a considerable rise in mean test scores and success graduation rates. Therefore, formative evaluation demonstrates the need for implementing reforms that will eventually help the students in boosting academic performance. Besides, there is no difference among investor opinions on teachers, administrators, and students who are involved with the implementation of the reforms. Stakeholders manifest this new assistance as an outcome of lasting improvements in curriculum quality, methods of teaching, and student participation. The study approaches two main challenges that are confronted with education reform that is resourcelessness and to society the change of the educational system can be more suitable for the students to excel academically and it can have an impact on the whole community. Even though this study makes important advancements toward the realization of the complex education implementation process and its effect on student academics, there are elements in which it can be criticized. Both quantitative and qualitative performance improvement is important as well as all the important stakeholder participation. This way the transformation process becomes layered. In other words, these results point to the necessity of planning interventions for longer periods that target the challenges and the forces that maintain the low levels of education performance by the counties.

Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

Simulation training in dental medical eduaction is a modern high-tech approach in providing quality higher education. Simulation training immerses students in realistic scenarios, allowing them to develop both technical and non-technical skills essential for effective patient care. This study highlights key contemporary issues in high-tech simulation training for dental education and consolidates its rationale and benefits. We searched the databases PubMed, Scopus, Web of Science, and ResearchGate. This review includes 36 articles published in English, Russian, and Ukrainian from 2020 to 2024. Non-peer-reviewed papers or those not published in indexed journals were not considered. Simulation training was found to impact integration of theory and practice, training a wide range of psychomotor skills, development of complex clinical competences, cultivating confidence, empathy and patient-oriented care, neuroplasticity of the brain and the cognitive load. Pedagogical benefits and the place of simulation training in the curriculum were also discussed.

The advent of Artificial Intelligence (AI) has transformed Learning Management Systems (LMSs), enabled personalized adaptation and facilitated distance education. This study employs a bibliometric analysis based on PRISMA-2020 to examine the integration of AI in LMSs from an educational perspective. Despite the rapid progress observed in this field, the literature reveals gaps in the effectiveness and acceptance of virtual assistants in educational contexts. Therefore, the objective of this study is to examine research trends on the use of AI in LMSs. The results indicate a quadratic polynomial growth of 99.42%, with the years 2021 and 2015 representing the most significant growth. Thematic references include authors such as Li J and Cavus N, the journal Lecture Notes in Computer Science, and countries such as China and India. The thematic evolution can be observed from topics such as regression analysis to LMS and e-learning. The terms e-learning, ontology, and ant colony optimization are highlighted in the thematic clusters. A temporal analysis reveals that suggestions such as a Cartesian plane and a league table offer a detailed view of the evolution of key terms. This analysis reveals that emerging and growing words such as Learning Style and Learning Management Systems are worthy of further investigation. The development of a future research agenda emerges as a key need to address gaps.