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Research Article
Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context
Issue:
Volume 13, Issue 6, December 2025
Pages:
142-146
Received:
24 October 2025
Accepted:
13 November 2025
Published:
10 December 2025
DOI:
10.11648/j.si.20251306.11
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Abstract: With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.
Abstract: With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only fac...
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Research Article
Exploration and Reflection on "Story-Based" Teaching in Primary School Music Classrooms Under the Guidance of "Creative Practice"
Zhou Miao,
Zhang Huijuan*
Issue:
Volume 13, Issue 6, December 2025
Pages:
147-151
Received:
15 October 2025
Accepted:
12 November 2025
Published:
10 December 2025
DOI:
10.11648/j.si.20251306.12
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Abstract: This paper discusses the latest 2024 edition of primary school music textbooks published by People's Education Press. By analyzing the theme-based courses related to "stories" in the first-grade music textbooks, and connecting them with the core literacy requirements of "creative practice" proposed in the 2022 edition of the "Art Curriculum Standards," it explores the necessity and current status of integrating "story" elements into music teaching practices for lower-grade primary school students. In a multicultural world, music classrooms should not be limited to the mastery of musical skills but should also facilitate cultural learning and dissemination, as well as teachers' attention to and cultivation of students' positive emotions. "Stories" are a preferred learning method for younger students. While Chinese language classes often use "fables" to convey philosophical insights, music classes can employ "fairy tales" to help students perceive melodies, master songs, and stimulate their imagination, thereby developing their "creative practice" abilities. The latest edition of the People's Education Press first-grade music textbook employs narrative-based approaches to initiate classroom instruction. Through the utilization of cartoon characters for questioning and dialogue, it effectively stimulates students' cognitive engagement and comprehension of musical concepts. The intricate rhythms and dynamic melodies in music are rendered more accessible through narrative explanations, thereby fostering students' creative abilities. This study aims to explore how the process of story-based "singing games", which fully harness students' creativity, can achieve the subtle yet profound impact of music education.
Abstract: This paper discusses the latest 2024 edition of primary school music textbooks published by People's Education Press. By analyzing the theme-based courses related to "stories" in the first-grade music textbooks, and connecting them with the core literacy requirements of "creative practice" proposed in the 2022 edition of the "Art Curriculum Standar...
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Research Article
Exploration of Digital Transformation in Architecture Universities: Empowering Resilience Safety in Medical Buildings
Issue:
Volume 13, Issue 6, December 2025
Pages:
152-156
Received:
14 August 2025
Accepted:
28 October 2025
Published:
10 December 2025
DOI:
10.11648/j.si.20251306.13
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Abstract: Beijing University of Civil Engineering and Architecture (BUCEA), dedicated to “training tomorrow’s urban planners, designers and architects,” has recently secured four new doctoral programs, hosts the New-Energy Modern Industry College and an interdisciplinary platform for intelligent buildings, and is tasked with supplying talent for the capital’s planning and construction. Confronted by sweeping changes in higher education, a transforming construction sector and the impact of AI, BUCEA is re-engineering its educational model by creating the Future Architectural Technology College, on-site “living labs,” a resident-planner system and a government–industry–university–research–application ecosystem; upgrading disciplines through an “intelligent + distinctive + strategic” overhaul that adds Smart Construction and refreshes 70 % of specialized courses with 35 % now embedding AI; reconstructing knowledge structures with “modular, digital, interdisciplinary and practice-oriented” curricula focused on complex problem-solving; and expanding global reach via the Belt and Road Alliance of Architecture Universities. It also leads in resilient healthcare-facility design through a digital-twin base and intelligent O&M platform that innovate pollution control, patient-flow simulation and disaster prevention, offering a model of digital transformation for architecture-focused institutions.
Abstract: Beijing University of Civil Engineering and Architecture (BUCEA), dedicated to “training tomorrow’s urban planners, designers and architects,” has recently secured four new doctoral programs, hosts the New-Energy Modern Industry College and an interdisciplinary platform for intelligent buildings, and is tasked with supplying talent for the capital’...
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Research Article
Exploration of the Excavation and Integration Path of Ideological and Political Elements in the "Logistics Cost Management" Course
Aiping Wu*
Issue:
Volume 13, Issue 6, December 2025
Pages:
157-161
Received:
28 September 2025
Accepted:
22 October 2025
Published:
10 December 2025
DOI:
10.11648/j.si.20251306.14
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Abstract: As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, and practicality. Against the backdrop of the continuous innovation of educational concepts, course-based ideological and political education has become an important direction for educational development. This article focuses on deeply exploring the ideological and political elements in the "Logistics Cost Management" course and actively seeking effective integration paths. By skillfully integrating ideological and political elements into professional knowledge teaching, it aims to achieve an organic unity of knowledge imparting and value guidance. On the one hand, this approach helps enhance students' comprehensive qualities, strengthen their sense of social responsibility and professional ethics awareness. It enables students to master professional skills while establishing correct values and professional conduct, becoming logistics talents with noble character and professional competence. On the other hand, this exploration also provides valuable references for the ideological and political construction of other professional courses. By sharing experiences and achievements, it promotes the overall teaching quality improvement of logistics management major courses in colleges and universities, facilitates the coordinated development of professional education and ideological and political education, and cultivates more high-quality talents with both virtue and ability for the logistics management major and the entire logistics industry, contributing to the healthy and sustainable development of the industry.
Abstract: As one of the core courses in the logistics management major, “Logistics Cost Management” holds a pivotal position in the professional talent cultivation system. The course content is extensive, deeply integrating knowledge from management, accounting, economics, and logistics management, demonstrating a high degree of integration, technicality, an...
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Research Article
Demonstrating the Usage of Content Reliability Metrics on Comparing the Contentual Performance of Two LLMs
Johannes Miklos,
Zsolt Saffer*
Issue:
Volume 13, Issue 6, December 2025
Pages:
162-169
Received:
28 October 2025
Accepted:
19 November 2025
Published:
11 December 2025
Abstract: Using generative AI in education requires content reliability of the generated answers when the same question or its slightly changed version is asked again. Therefore, assessing the content reliability of the generated answers is an important issue. This requires appropriate contentual reliability metrics. In this paper we propose two new contentual reliability metrics for evaluating LLMs: content consistency and contentual robustness. They enable us to assess content reliability related performance, which cannot be evaluated by regular metrics like accuracy and faithfulness, but necessary due to the intrinsic random nature of generative AI. We demonstrate the usage of these content reliability metrics in assessing the contentual performance of two LLMs: one without and the other with reasoning model. The experiments run under identical software and hardware settings, and the source of information is restricted to a single PDF that serves as ground truth. The experiments are performed on two locally executed models, which ensures reproducibility of the experiments. The experiments use two question types: "easy questions" and "complicated questions" requiring multi-step reasoning. The results show that the MS phi-4-reasoning-plus model produces answers to complex questions not only with higher accuracy, but also with improved content consistency and contentual robustness. The mean accuracy changes from 0.36 to 0.84 when MS phi-4-reasoning-plus model is used instead of the MS phi-4 model, which corresponds to 133% improvement. Interestingly the experimental results do not show any difference in standard deviation of accuracy among the two models. The mean content consistency and mean contentual robustness changes from 0.55 to 0.92 and from 0.74 to 0.93 when the MS phi-4-reasoning-plus model is used instead of the MS phi-4 model, corresponding to 67% and 26 % improvements, respectively. The standard deviation of both content reliability metrics drops significantly when the MS phi-4 model is replaced by the reasoning model. Evaluating the effect of incorporating a reasoning model into an LLM to the contentual performance gives an insight into the operational reliability of the LLMs on contentual level. These results justified the hypothesis that not only the accuracy but also the operational reliability of the LLMs on contentual level has been significantly improved due to incorporating the reasoning model. The experiment design, the results and their evaluation demonstrated successfully the usage of the newly proposed content reliability metrics for assessing and comparing the contentual performance of LLMs.
Abstract: Using generative AI in education requires content reliability of the generated answers when the same question or its slightly changed version is asked again. Therefore, assessing the content reliability of the generated answers is an important issue. This requires appropriate contentual reliability metrics. In this paper we propose two new contentu...
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Research Article
A Neo-Gricean Pragmatic Analysis of Embedded Implicatures
Lirong Bai*
Issue:
Volume 13, Issue 6, December 2025
Pages:
170-176
Received:
2 December 2025
Accepted:
12 December 2025
Published:
24 December 2025
Abstract: Philosophers of language, semanticists and pragmaticists have carried out extensive research on the phenomenon of embedded implicature over the past two decades. One of the current debates is ‘whether embedded implicatures are recovered semantically or pragmatically’. In this paper, we examine hearers’ recovery of embedded implicature within the framework proposed by neo-Gricean pragmaticists, especially Horn, Levinson and Huang. We argue that hearers would first focus on the lexical word that can trigger a scale to extract a relevant scale. Based upon the scale, he/she is able to calculate a pre-semantic conversational implicature. Then he/she would decode the semantic meaning of the whole utterance. Finally, he/she could take both the pre-semantic conversational implicature and semantic meaning into account to obtain an embedded implicature. In a word, we postulate embedded implicatures as results of the interaction between pre-semantic conversational implicatures and semantic meanings. Furthermore, we hold that embedded implicatures are products of pre-semantic conversational implicatures’ projection onto semantic meanings.
Abstract: Philosophers of language, semanticists and pragmaticists have carried out extensive research on the phenomenon of embedded implicature over the past two decades. One of the current debates is ‘whether embedded implicatures are recovered semantically or pragmatically’. In this paper, we examine hearers’ recovery of embedded implicature within the fr...
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Research Article
Reversal of Policy Expectations: Unexpected Intensification of Urban-Rural Income Inequality in Digital Infrastructure Construction
Issue:
Volume 13, Issue 6, December 2025
Pages:
177-184
Received:
27 October 2025
Accepted:
1 December 2025
Published:
24 December 2025
Abstract: As the core of China's development in the digital era, digital infrastructure has achieved leapfrog development and rapid nationwide coverage through robust policy support and capital investment since the implementation of the "Broadband China" policy. However, whether digital infrastructure plays a positive role in urban-rural development and how such a role is realized have been issues of concern to various stakeholders. To scientifically investigate these questions, this paper analyzes the impact of digital infrastructure on the urban-rural income gap by utilizing data on the urban-rural income disparity across 290 prefecture-level cities in China from 2010 to 2020, and constructing a quasi-natural experiment with the release of the "Broadband China" policy during 2014-2016 as an exogenous shock. The study finds that: digital infrastructure construction widens the urban-rural income gap; mediation tests reveal that digital infrastructure further expands the urban-rural income gap through industrial structure; and spatial econometric tests indicate that due to the digital "siphon effect", digital infrastructure construction leads to the expansion of regional urban-rural income disparities. Based on the above findings, this paper proposes optimization pathways including balancing urban-rural digital infrastructure investment, strengthening rural industrial upgrading, and establishing urban-rural coordinated development mechanisms, aiming to provide theoretical support and policy implications for fully leveraging the role of digital infrastructure construction in driving China's urban-rural development.
Abstract: As the core of China's development in the digital era, digital infrastructure has achieved leapfrog development and rapid nationwide coverage through robust policy support and capital investment since the implementation of the "Broadband China" policy. However, whether digital infrastructure plays a positive role in urban-rural development and how ...
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Research Article
Chengdu XinYi Governance Institute: Cultivating Future Leaders in Fiduciary Governance
Issue:
Volume 13, Issue 6, December 2025
Pages:
185-189
Received:
18 October 2025
Accepted:
8 December 2025
Published:
24 December 2025
Abstract: This case study of the "Chengdu XinYi Governance Institute," a social enterprise, focuses on analyzing its unique business model and comprehensive impact. Registered as a corporate entity, its core business model does not rely on traditional property management fees. Instead, it generates revenue by providing intellectual services such as fiduciary-based property management consulting, community governance training, and professional talent development, thereby achieving self-sustaining operations. In terms of impact assessment, its value is primarily reflected in two aspects: Regarding social impact, through knowledge empowerment and concept dissemination, it effectively enhances the negotiation and governance capabilities of community stakeholders, rebuilds trust between property management and residents, and directly promotes community harmony and stability. In terms of economic impact, by promoting the fiduciary governance model, it reduces transaction costs and conflicts within communities, thereby indirectly improving the efficiency of property services and the long-term value of assets. This case demonstrates that social enterprises can, through market-oriented service provision, simultaneously achieve significant social governance benefits and sustainable economic returns, offering an innovative systemic solution to the challenges of community governance.
Abstract: This case study of the "Chengdu XinYi Governance Institute," a social enterprise, focuses on analyzing its unique business model and comprehensive impact. Registered as a corporate entity, its core business model does not rely on traditional property management fees. Instead, it generates revenue by providing intellectual services such as fiduciary...
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Research Article
Managing Medical Device Industry Innovation and Entrepreneurship in China
Zhang Kaiwen*
Issue:
Volume 13, Issue 6, December 2025
Pages:
190-193
Received:
27 October 2025
Accepted:
1 December 2025
Published:
24 December 2025
Abstract: Focusing on mainland China, this paper builds an integrated framework for medical device innovation management and entrepreneurship aligned with NMPA/CMDE practice, DRG/DIP payment reforms, and volume-based procurement. We translate compliance requirements—such as device classification, clinical evaluation protocols, quality and risk management systems (including standards like YY/T 0316, YY/T 0664, and GB 9706), unique device identification (UDI), and post-market surveillance—into a comprehensive compliance-by-design operating model that emphasizes proactive risk mitigation and regulatory adherence. This framework incorporates stage-gate governance processes to manage development milestones, risk-adjusted valuation methods to assess financial viability, and portfolio optimization strategies to prioritize high-impact projects. Additionally, we align evidence generation with business objectives to facilitate hospital entry and tendering processes, ensuring that clinical data supports market access and reimbursement decisions. A detailed China-specific case study of a portable hemodynamic monitor illustrates how early engagement with regulatory bodies for scientific advice, real-world pilot studies, and results-based contracting can significantly enhance expected value projections and reduce time-to-access for patients. The paper concludes by exploring policy options to foster innovation, including the establishment of software as a medical device (SaMD) and artificial intelligence (AI) sandboxes for testing, broader acceptance of real-world evidence (RWE) in regulatory decisions, and health technology assessment (HTA) capacity building to support evidence-informed policymaking and sustainable healthcare innovation.
Abstract: Focusing on mainland China, this paper builds an integrated framework for medical device innovation management and entrepreneurship aligned with NMPA/CMDE practice, DRG/DIP payment reforms, and volume-based procurement. We translate compliance requirements—such as device classification, clinical evaluation protocols, quality and risk management sys...
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