No abstract

The realization of lean production is a process of determination to pursue perfection as well as excellence. For many small and medium-sized manufacturing enterprises in China, where to start and how to apply lean production have become a major problem. Small and medium-sized manufacturing enterprises can learn from the experience of lean production management of famous manufacturing enterprises and promote lean production management step by step in combination with the actual situation of enterprises.

With the rapid development of new technologies such as big data, blockchain and artificial intelligence, the era of intelligent auditing has arrived. Auditing majors need to be proficient in audit information tools to adapt to the needs of the times. The current professional curriculum settings cannot meet the needs of society, the knowledge and skills of teachers cannot keep up with the development of the big data era, the teaching effect of audit information is not ideal, and the training of talents cannot meet the current needs of intelligent and information application audit professionals. It is necessary to build a team of teachers with both rich teaching experience and information skills.

The core content of low-carbon is low-carbon economy and low-carbon life. Circular economy is a production mode of low-carbon economy. The utilization of waste resources of SMEs’ reverse logistics is a way to promote circular economy. The use of waste resources has the problems of low recycling rate of packaging materials, non-standard recycling of waste materials, high cost of return and transportation, and serious environmental pollution. In order to achieve sustainable development, implement the concept of a low-carbon economy and develop green logistics, it is necessary to take measures to improve the recycling rate of packaging materials, improve corporate social responsibility, reduce the cost of return logistics, and prevent environmental pollution to promote the improvement of reverse logistics for SMEs Utilization of waste resources.

We use a variety of organization-level datasets to examine the effectiveness and efficiency of the nations for the coronavirus epidemic. COVID-19 subsidies appear to have saved a significant number of jobs and maintained economic activity during the first wave of the epidemic, according to conclusions drawn from the experiences of EU member countries. General allocation rules may yield near-optimal outcomes in favor of allocation, as firms with high ecological footprints or zombie firms have lower access to government financing than more favorable, commercially owned, and export-inclination firms. Our assumptions show that the pandemic has a considerable negative impact on firm earnings and the percentage of illiquid and non-profitable businesses. Although they are statistically significant, government wage subsidies have a modest impact on corporate losses compared to the magnitude of the economic shock. Larger enterprises, which receive a lesser proportion of the aid, have more room to increase their trade liabilities or liabilities to linked entities. In contrast, according to our estimations, SMEs stand a greater danger of insolvency.