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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
DOI:
10.11648/j.si.20251306.15
Downloads:
Views:
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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