In the process of China's industrial modernization development, intelligent manufacturing is one of the very important links, in the promotion of social development and economic development plays an important significance, therefore, it is necessary to maximize the level of intelligent manufacturing. As an important technical means in intelligent manufacturing, mechatronics technology has very great application advantages, which can not only promote the production efficiency and product quality, but also effectively reduce the cost of expenditure. This paper will study the application of mechatronics technology in intelligent manufacturing.

Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

In the context of big data, the era of educational informatization has fully arrived, making the influence of information technology on language disciplines not to be underestimated. This has promoted vocational English teaching from the original slide multimodal demonstration teaching to the multimodal teaching stage relying on micro courses, playing a good synergistic role in improving English teaching classrooms, innovating teaching reforms, and improving students' English listening, speaking, reading, and writing abilities.

This article aims to explore the training model of preschool physical education teachers based on the theory of "space, capital, and habits". Preschool physical education plays an important role in the development of children's physical fitness and cognitive abilities. This article first introduces the theory of "space, capital, and habits", including its definition and core concepts, as well as its application value in teacher training. Subsequently, a training model for preschool physical education teachers based on this theory was proposed, which includes three elements: space, capital, and habits. In terms of space, it is emphasized to create an environment and place conducive to the professional development of preschool physical education teachers, such as the construction of training institutions and internship bases, and the support of teaching environment and resources. In terms of capital, emphasis is placed on cultivating the professional knowledge and abilities of preschool physical education teachers, including curriculum design and teaching methods, teacher team construction, and professional development mechanisms. In terms of habits, emphasis is placed on cultivating the professional literacy and educational attitude of preschool physical education teachers, including practical links and social participation, evaluation and feedback mechanisms. This training model aims to improve the quality and effectiveness of preschool physical education teacher training, and provide theoretical guidance and practical suggestions for preschool physical education teacher training.

Enterprise green innovation drives sustainable development and contributes to the realization of a ‘beautiful China’. It enhances resource utilization, reduces energy consumption, and achieves economic-environmental objectives through technological advancements. This paper examines the impact of the gender composition of a company’s CEO and CFO on green innovation by empirical research method using the data of the firms listed on Chinese capital market from 2015 to 2022. Our findings indicate that: (1) Male CEOs and CFOs are more likely to promote green innovation compared to their female counterparts; (2) Leadership teams comprising opposite-sex pairs tend to weaken the promotion of green innovation. These conclusions are consistent across state-owned enterprises and within the manufacturing sector. This study provides a novel perspective on enterprise green innovation, offering insights for companies regarding their green innovation strategies and for policymakers in shaping relevant policies.