Research on the Current Situation and Countermeasures of Integrating Artificial Intelligence into Ideological and Political Teaching in Universities

With the rapid development of modern science and technology,artificial intelligence(AI)technology is becoming more and more mature,which has brought a profound impact on every field of human society.The new era background provides a new teaching concept for ideological and political teaching in colleges and universities.Teachers in colleges and universities should adopt a positive attitude to face the teaching change brought by new technology,update the teaching ideas in time,and adjust the teaching strategy.This paper will analyze the current situation of the integrated development of AI and ideological and political teaching and put forward corresponding teaching strategies to help train well-developed socialist successors.

The Influence of Information Technology(IT)on Accrual Accounting Adoption:The Case of the Jordanian Public Sector

Jordan is one of many countries that intends to reform its public sector by adopting accrual accounting,which is primarily carried out through the International Public Sector Accounting Standards(IPSAS)implementation plan,scheduled to be completed by 2021.Considering the difficulties of adoption,this process cannot be completed without an appropriate Information Technology(IT)system capable of providing the accounting information required for this reform.Therefore,this study aims to examine the influence of IT on accrual accounting adoption in the Jordanian public sector.The study employed the quantitative survey approach.Based on 331 usable questionnaires,the descriptive findings showed that the use of IT in the Jordanian public sector is relevant to daily accounting transactions in general and to accrual accounting in particular.The regression analysis showed a positive,significant relationship between IT use and accrual accounting practice.The IT specialist should be able to understand the needs of public sector in adopting accrual-based accounting.In line with today’s digitalization age,which integrates advanced technologies and numerous techniques,this study suggests that a combination of accounting and IT experts is a value added to sharpen the competitiveness of public sector reform.This study contributes to the extant literature in public sector,concerning the relationship between IT and accrual accounting adoption in the context of Jordan.

The Impact of Transformational Leadership on Commitment to Change Among Jordanian Government Accountant Toward IPSAS Implementation

IPSAS was accepted by Jordan’s government in accordance with worldwide trends.The Jordanian Ministry of Finance launched cash-basis IPSAS in 2015 and planned to implement accrual accounting by January 1,2021.However,the commitment to change remains uneven,hindering the full shift.Moving from old accounting processes to new ones is tough.Even then,it hasn’t been implemented,creating a gap due to the difficulty in committing to new accounting standards throughout implementation due to obstacles.Thus,knowing government accountants’issues is essential to applying IPSAS in government accounting.This study examines how transformational leadership affects government accountants’commitment to IPSAS adoption in Jordan’s public sector.This study used a quantitative approach to survey Jordanian Ministry of Finance accountants.The 384-person study had a 78%response rate.Additionally,PLS-SEM was used to confirm variable relationships.Transformational leadership positively predicted IPSAS implementation,according to the study.

Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data

Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.

Corrigendum:Exploration of the Current Situation and Mechanism Innovation of University Education Management under the New Situation

Correction A funding is added to the original publication(https://doi.org/10.26689/jcer.v8i10.8594).

Ways to Cultivate and Develop Human Resources in the New Situation

In the trend of globalization,digitization,and economic integration,human resources are the core competitiveness of enterprises,and cultivating and developing them is crucial for enhancing competitive advantages.This article delves into how human resource development drives enterprise innovation,promotes team collaboration,and optimizes performance management.Currently,although many enterprises are beginning to attach importance to human resource development,they still face problems such as insufficient investment,weak targeted training,and insufficient exploration of employee potential.Therefore,it is proposed that in the new situation,enterprises need to strengthen diversified training strategies,use digital tools to improve training efficiency,build a fair performance evaluation system,stimulate employee potential,and promote internal talent mobility.The implementation of these strategies will effectively enhance the efficiency of enterprise human resource management and consolidate market position.

An Investigation into the Reorganization of the Big Four and the Consolidation of the Accounting Industry

The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.

From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Architectural Design and Urban Planning in the New Situation

Under the influence of the world economy,China’s economic development is very rapid,the people’s living standards have been greatly improved,and the urbanization process has been accelerated.As a part of urban planning,architecture plays an important role in urban planning and construction,so urban planning must be combined with the future development goals of the city,develop in an all-round way,strengthen architectural design,ensure the consistency of urban planning and architectural design,and create a good environment for urban development.Therefore,this paper analyzes the relationship between architectural design and urban planning under the new situation,clarifies the relationship between architectural design and urban planning,and strengthens urban construction.

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Exploration and Reflection on Promoting Graduate Enrollment under the New Situation

Graduate enrollment is crucial for improving the quality of graduate education and building a high-quality education system.The current enrollment situation in some universities is severe,with problems such as insufficient attention to enrollment promotion and a single mode.To solve these problems,this article proposes measures such as leveraging the joint efforts of schools,formulating enrollment promotion plans at different levels,strengthening the construction of enrollment teams at both the school and college levels,enriching enrollment promotion forms,strengthening the construction of high-quality student sources,and building a quality evaluation system for student sources to attract more students to apply and continuously improve the quality of student sources.

Exploration of the Current Situation and Mechanism Innovation of University Education Management under the New Situation

In the new era,university education management should be oriented toward the cultivation of innovative talents and the construction of a comprehensive education system.It should develop capable and qualified higher-level talents in response to the social demand for talent application,thereby enhancing the overall educational competitiveness of universities and driving deep reforms in educational activities.However,in current educational practice,efficient educational management often focuses on curriculum development and cultural education,with insufficient attention paid to the development of students’comprehensive literacy.The talent cultivation and education programs are not yet perfect.This article explores the current situation of university education management activities under the new situation and considers practical methods for innovating university education management mechanisms.

The Impact of Corporate Governance and Fair Value Accounting on Debt Contracts

This paper investigates the theoretical relationship between corporate governance,fair value accounting,and debt contracts.It primarily examines the individual impacts of corporate governance and fair value accounting on debt contracts,while also exploring the influence of corporate governance on fair value accounting.The study emphasizes the importance of considering the interests and legal status of creditors in the context of debt contracts.The findings indicate that strong corporate governance can reduce the likelihood of debt default and that the company’s restructuring costs in the event of a default determine whether improved corporate governance will increase or decrease debt costs.Additionally,the study reveals that the strength of corporate governance affects the value relevance of fair value accounting.However,the impact of fair value accounting on debt contracts is not inherently positive or negative;for instance,companies may use fair value adjustments with manipulative intent to enhance performance.Ultimately,the research highlights that discussions about corporate governance should not prioritize shareholder interests exclusively but also consider the legitimate position of creditors.

Discussion on Cultural Integration and Educational Services for International Students from the Perspective of Situational Communication

From the perspective of situational communication,this paper aims to explore how to promote cultural integration and provide better educational services for international students in China.This paper first analyzes the basic assumptions and key factors of situational communication based on international students in China.Secondly,the relationship between situational communication and cultural integration and educational services for international students in China is discussed in depth.Additionally,the role of situational communication in educational services for international students in China,such as promoting cross-cultural communication,solving language barriers,and enhancing mutual understanding,is proposed.Lastly,from the perspective of situational communication,an optimization path of educational services and cultural integration for international students in China is proposed,including the provision of diversified educational resources,the enhancement of cross-cultural communication,and the establishment of an effective communication mechanism.This study expands the perspective of educational services for international students in China,provides a new theoretical framework and practical path,and offers a reference for promoting cultural integration and improving educational services for international students in China.

Current Situation and Countermeasures of the Construction of “Double-Qualified” Teachers in Higher Vocational Colleges

The construction of“double-qualified”teachers is the basic premise for the high-quality development of higher vocational education,and it is also the key force for higher vocational colleges to cultivate high-quality skilled talents.This paper probes into the positioning of the construction of“double-qualified”teachers in higher vocational colleges,deeply analyzes the current situation of the construction of“double-qualified”teachers in higher vocational colleges,and provides the countermeasures of the construction of“double-qualified”teachers.

Research on environmental accounting information disclosure for thermal power enterprises in China： Current situation, countermeasure and implement way

Along with the unceasing expansion of the human society production and the economic activity scale, the influence and harm of the social economy to the global environment is more and more serious. As one of the high-polluting industries in China, the environment problems of the thermal power enterprises attract attention from the country and society. It is crucial for the country to improve the laws and regulations about the disclosure of environmental accounting information gradually, and the thermal power enterprises should also disclose more valuable environmental accounting information to the public. This paper analyzes and elaborates the current situation, countermeasure and implement way of the environmental accounting information disclosure systematically.

Analysis of the Current Situation of Drug Clinical Trial Institutions in Shaanxi Province

To understand the current situation of institutional registration in Shaanxi Province after the implementation ofregistration system management in drug clinical trial institutions.Relevant information was collected on the“Announcement on the Accreditation of Drug Clinical Trial Institutions”issued by the National Medical Products Administration from 2005 to August 2022,the record management information system of drug and medical device clinical trial institutions,and the drug clinical trial registration and information publicity platform.A retrospective analysis was carried out in terms of institutional development,regional distribution,registered majors,principal investigators,and the number of drug clinical trials.After the implementation of institution registration,the number of drug clinical trial institutions in Shaanxi Province increased by 47.4%,884 principal investigators were registered,the number of registered majors expanded from 58 qualified to 117,and the professional scope increased by 50.4%.The policy of institution registration is conducive to promoting the rational use of medical resources and the development of drug clinical trial institutions and improving the healthy development of the pharmaceutical industry in Shaanxi Province.

Research on the Current Situation of China’s Higher Education Students Studying Abroad in the Context of Higher Education Internationalization

In the context of education internationalization,the internationalization of higher education has become a major trend in the field of education in most countries,with international student education as the core.This phenomenon promotes cultural exchanges and integration among countries as well as higher education reform,which is of great significance in enhancing the international influence of higher education in each country.However,there are also some challenges faced by higher education students when studying abroad.The article digs into the origin and history of studying abroad,analyzes the current situation and reasons for higher education students in China to study abroad,discusses the opportunities and challenges faced by higher education students in China when studying abroad,and analyzes the trend of studying abroad in China.

Preliminary Considerations About the Transposition of Directive 2013/34/EU Into Italian Accounting System

With the Directive No. 2013/34/EU dated June 26, 2013, the Parliament and the European Council have decreed a new era for the financial statements of companies in the EU member countries. The introduction of the new directive aims to improve the coverage information of the accounting document and to begin a process of simplification of administrative burdens and standards for the preparation and publication of the financial statements. In Italy, the directive must be transposed by July 20, 2015 for which the associations of accountants are evaluating the specific contents of the new rules to make applications for Italian companies. Some of the new rules and above all part of the new structures of the schemes of the financial statements are quite different from the approaches currently in use for which very heated discussions are taking place.

Accounts receivable management research, take the construction industry for example

Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.